The Calhoun chronicle. [volume] (Grantsville, W. Va.) 1883-1984, 1907-04-09
Assessment Law.

jcrty We Civ, below full clause thai
~ might be well for all to read, re
cad aud carefully study.
"Scc. 73. Ii any person who's,
lutY il is by law to list any real or
personal property. being called upon
10y the assessor to do SO. refuse tc
furnish proper list thereof, or 10
make such oath as is required by thi,
chapter; or if any person refuse to
answer, or answer putruly. any ques.
tioC lawfully asked by the assessor, or
fail or refuse to deliver auy statemeLr
required by law. he shall forfeit not
J less than twenty-five nor more than
one hundred dollars. aud he shall be
deuied all remedy provided by Law
foe the correction Of any assessment
made 10y the assessor. 1t any person
fail to give true Inst OF ali his prop.
erty. which should he assessed, be
shall. ia addition. forfeit twenty per
ceutun OF the value of the property
not listed aud not otherwise taxed
Such forfeiture may be enforced for
any such default occurring in any year
hereafter. not exceeding five PRIOR to
the tune the same il discovered T. ,cl
failure to msko "A toue lis, us herein
required stall constitute separate
offence. aud the forfeiture shall apply
30 each Of them. but ali such for
FIXTURES To which the same person l.
lia6,e shall bo enforced in one pro-
ceeGing against such person or his
estate 1t shall be the duty of the
prosecuting attorney of the eOU1t5 III
which the dcfaulring tax payer reside,
or in which the property which should
have been listed il located, to toi &c
the collection of the same IN the name
of the state of West Virginia against
the defaul'iug tax payer, OF his per
sonal preventative, IN the Circuit
court, upon motion, whereof thu
defendant shall have at least twenty
days notice. Either party shall have
the right to Lave the Issue tried by
jury, and the state, as we'll as the
defendant. shall have the right to al
appeal. To prosecuting attorney
shall receive ten per ceu.um of tn
amount received as bis Compensation
and an attorneys &C OF ten dollars.
to be taxed as part OF the cos,
against the defendant, in the event .
Judgment is recovered against him:
the residue collected on said judg
ment he shall turn over TO the sheriff
and take his receipt for the same.
The sheriff shall apportiou said fund
among the STATE, county, district aud
municipalities which would have been
entitled to the tax on SAID propcrtg i.
1t had been assessed. in tie proportion
t1at tho rate of rexa.ion for each
purpose. for the current gear, bears TO
the sum of the rates for all purposes.
The return OF the assessor showing
that any person is the owner Of any
amount of property liable to tuxation
shall be pima facie evidence thar
such taxpayer was called upon by the
assessor to list his properly. Anc
when the list of property returned b.
the appraisers of the estate OF any
deceased perso4 shows an amount
greater IN value than tho last assess
ment list of such deceased person mex
proceeding the apPraisment of his
estate, 1t shall be prima facia evidence
that such deceased person returned al
imperfect list Of his property; provid-
ed, however. ;hat any one liable for
the tax, o. his personal representa-
tive, may always be permitted to
prove by competent evidence that the
discrepancy, 5etweea said assessment
list aud the a2prasmest Of the estate,
is caused by difference in valuation
returned by the ASSESSOR aud that made
by the appraisers Of the same prop
erty; or that any property enumerated
in the appraisers list bad been other-
wise listed foi taxation, or that it was
not liable to taxation. Any judg-
ment recovered under this section
shall be lien, FROM the time Of the
,crvice of notice, upon all tae real
estate and personal estate Of such
defaultiog tax payers, owned at the
time or subsequently acquired, in
preference to any other lin.
Sec - Ifany person fail to far.
aisl proper list, or e the list fur
nished be, iD the judgment Of tho es-
SCISSOR, Incomplete or erroneous 10