The new enterprise. (Madison, Fla.) 1901-1908, 1907-08-15

estate in cities and town plats ana blocks
In regular order throughout the original
sessment on or before the first day OF
April In each year, by the owner or
l1gal representative OF the owner the
County Assessor of Taxes shall enter
the assessment roll provided for the name
OF the owner, or his or her legal repre-
sentative. The assessment book as pro-
vlded by the Comptroller shall contain
an alphabetical index, In which the Coun-
ty Assessor of Taxes shall be required
to indicate the name and the postofrice
address, II II can be ascertained, OF each
person whose name appears upon the
assessment roll and shall indicate oppo-
site such name rs indexed the page upon
which any tax or taxes may be found TO
be assessed.
Sec u. The County Commissioners OF
the several counties, when 1t Is deemed
necessary for assessment purposes, may
before the first day Of January OF each
year, divide their respective counties into
taxation Districts and the County Asses
sor OF Taxes may employ for each district
an Assistant assessor OF Taxes, resident
OF the district, who shall take the oath
OF office required by law for the faithful
discharge OF the duties of the office OF
County Assessor of Taxes and shall give
good and sufficient bond for the faithful
performance OF his duty, as Assistant As
SCISSOR OF Taxes which bond shall be
approved by the County Commissioners OF
said county and whose duty 1t shall be
to assess the property, real and personal,
In his district as provided by law, max
Ing out a complete list OF all the lands
subject to taxation, and giving the value
thereof and giving the names OF the
owners or persons making the tax re-
turns. The Assistant Assessor OF Taxes
shall begin the assessment on the first
day OF January and shall complete the
same as early as possible, and he shall
return his list of assessments, as made
out to the County Assessor of Taxes, i'm
medlately upon the completion thereon,
and not later than the first day OF May
anu the two shall then revise such list
at stated times, before the first day OF
June, as the County Assessor OF Taxes
may designate, and make such changes
as may be agreed upon between them as
TO description and value OF property, ana
in case of disagreement the matter shall
be referred to and decided by the Board
OF County Commissioners when they meet
TO revise and eqnalize the assessment OF
the county. The County Assessor OF Taxes
may remove any Assistant Assessor OF
Taxes who fails to discharge his duty
properly or to complete his work within
the prescribed time, and he shall have
power to ill vacancies In that office at
any time when he may deem II necessary.
The Assistant Assessor OF Taxes shall re-
ceive as compensation for his services
such fees as may be agreed upon by the
County Assessor of Taxes which com
pcnsation shall be paid out OF the fees
or compensation allowed the County AS
SCISSOR Of Taxes for such services.
Sec. %. II any County Assessor OF
Taxes wnen making his assessment shall
discover that any land In his county mas
for any reason escaped taxation for any
or all of the three previous years or that
amy land was Illegally sold for taxes and
was then liable for taxation, he shall, In
addition to the assessment OF such lands
for that year, assess the same separately
for such year or years that they may
have escaped taxation, or was so Illegally
sold, at the cash value thereof In such
year, noting distinctly the year when
IA Lao NaI 20 Inh "a a.
sessment shall have the same force and
effect as 1t would have had II made In
the year that the same escaped taxation,
and taxes shall be levied and collected
thereon in like manner and together with
the taxes of me year In which the as
sessment is made, but no lands snail be
assessed for more than three years ar
rears of taxation and all lands shall be
subject to such taxation so escaping taxa
ton to be assessed into whosoever's hands
they may come; Provided, That the Coun-
~ Assessor OF Taxes shall not assess any
lot or parcel of land certified or sold to the
State for any previous years, unless such
lot or parcel OF land so certified or sold
shall be included in the list furnished by
the Comptroller to the County Assessor
u Taxes as provided by law; and the
Comptroller shall not allow any commits
sions to the County Assessor OF Taxes,
Tax Collector, or costs to newspapers adj
yertlsing the same, the Assessor being
liable and responsible for costs Of adYcr-
Using property wrongfully assessed and
advertised In accordance with the pro-
visions of this section.
Sec. %. The County Assessors of Taxes
shall complete the assessment rolls OF
their respective counties on or before the
first Monday in July in every year, on
which day such Assessors shall meet
with the Board of County commissioners
at the Clerks Office OF their respective
counties for the purpose OF hearing com
plants and receiving testimony as To tho
value OF any property, real or personal, as
hx. ha
OF perfecting, reviewing and equaliziaS
the assessment. and may continue in ses-
sion for that purpose from day TO day Tor
one week. or as long as shall be necessary
Due notice OF such meeting shall be
given by publication in newspaper pub
lished in such county, or by posting
notice at the courthouse door, n there
be no newspaper publishod In the eoun,
ty, at least fifteen days before the Board
will be In session for the purpose OF
hearing complaints and receiving testl-
mony as to the value OF any property as
fixed and assessed by the County Asses
sor of Taxes; Provided, That the County
Commissioners OF any county may, II they
deem 1t necessary, extend the time Tor
the completion OF such assessment roll
and for the purpose OF revising and equal
lions thereto, all the lots Of block to
be listed in their regular order under the
letter, number or other designation or
the block as filed and recorded In the
office of the Clerk OF the Circuit Court,
blocks also to follow in their regular order
(and all lots or sub divisions OF a block,
when belonging to one owner and being
numbered consecutively and lying con-
tiguously, may be assessed together ana
the taxes extended on one line), each of
the smallest sub divisions OF such book to
be entered and the taxes thereon to be
extended separately; Provided, That
County Assessors of Taxes, In making up
the assessment rolls are directed to give
sufficient space for the Tax Collector 10
make necessary entries; and the Clerks
OF the Circuit Courts in recording the re-
port OF the tax sales are directed to give
necessary space for the entries OF re-