Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1907-08-08


ture Of the demand or claim, upon which
the said judge shall forthwith docket said
case, which docket entries shall have the
same force and effect as If made at the
time of issuing the summons, writ or pro-
cess.
Approved June %, 1907.
No. 40, Al Published June 26, 1907.
CHAPTER 401, LAWS OF 1907.
IN ACT relating to assessments, assessors
and tax commissioners In cities OF the
first class.
The people of the State of Wisconsin, rep
resented in Senate and Assembly, do
enact as follows
Section /. In cities of the first class,
the tax commissioner shall have the power
to select from among the assessors Of such
city, five assessors who shall retain and
have all the powers of the regular assessors.
In all cases where directed so to do by
such tax commissioner, said assessors so
selected shall fix and determine as pro-
vided by law the average valuation for as
sessment purposes, Of all personal property
owned or held by any person for use or
used in any mercantile, manufacturing or
other business in said city, and the val
uatIons SO fixed and determined by such
assessors respectively shall be properly en-
tered upon the assessment roll. Said as
SCISSORS, so selected, shall also constitute
and be known as a board Of appraisers and
as such board shall fix and determine the
valuation for assessment purposes as pro-
vided by law of any real estate or personal
sioneT whenever for any reason said tax
commissioner shall direct that such prop
erty be SO appraised or whenever any per-
son shall make a demand upon said tax
commissioner that any such property owned
or held by him shall be so appraised for
taxation purposes by said board OF APP
pralsers, and in either case the valuation
by q majority vote of such appraisers shall
be properly entered upon the assessment
roll and stand as the assessment valuation
OF such property for such year, subject only
to change by the board of review, as pro-
vided by law. If any Of the five assessors
so selected shall for any reason be unable
or become disqualified to act In making any
assessment or appraisal, or II any vacancy
shall occur among their number by reason
Of death or otherwise, such tax commits
si0ner shall select and appoint from among
the remaining qualified assessors, an as
SCISSOR to act in place Of such assessor or to
fill such vacancy, and the person so selected
and appointed shall have the same powers
and perform the same duties as other mem
bers OF such board. All assessors so Sc
leCted shall also do and perform SUCH other
work and services as may from time to time
be required of them by such tax commits
sioneF in connection with the making OF
assessments or other work of his office.
Proper schedules and list OF names or
all persons assessed for such personal prop
erty shall be furnished by such tax com
missioner to the said assessors respective
ly; also to such board of appraisers, to aid
them in the performance of their duties.
Section 2. The tax commissioner of such
city shall have power TO divide such
city each year into as many districts for
assessment purposes as shall equal the
number Of wards of such city, and to fix the
boundary lines thereof without regard to
ward lines, and to change such boundary
lines from time to time as he may deem
best with a view to making the work of
assessment in the several districts as nearly
equal as practicable, and shall assign one
assessor to each of said districts. If, and
whenever such tax commissioner shall select
and
purpose of making assessments Of property
as provided in the next preceding section,
such tax commissioner in such case shall
have the power to and shall divide such
city each year into as many districts for
assessment purposes as shall equal the num-
Der of qualified assessors then remaining,
and shall fix the boundaries Of such dis
tricts and change the same from time to
time as he may deem BEST without regard
to ward lines, with view to making the
work of assessments in said several dis
trictS as nearly equal as practicable. Said
tax commissioner shall thereupon assign to
each of said districts one of said remain
ing assessors and thereupon said assessors
shall proceed under the supervision and
direction Of said tax commissioner to ex-
anime and determine as by law provided,
the valuation for assessment purposes, Of
all real and personal property in their re-
Specttye districts subject to taxation, eX-
cepting, however, when so directed by such
tax commissioner, personal property owned
or held for use or used in any mercantile,
manufacturing
valuations shall be entered upon the as
sessment roll subject to change by the
board of review as provided by law. Such
assessors shall also do and perform such
other work and services as may be re-
Quired of them from time to time by such
tax commissioner in connection with the
making of assessments or other work of
his office. Proper schedules or rolls of all
taxable real estate and personal property
and a list of names of all persons assessed
for such personal property In each dis
trict, shall be furnished by the tax COM
missioner to said assessors respectively to
aid them in the performance Of their duties
Section s. The tax commissioner shall,
in the manner and as provided by law,
enter or cause to be entered upon the as
sessment roll, the valuations of all property
for assessment purposes as so fixed and de-
termined in the manner here1nbefore pro-
vided and shall have such assessment roll
fully completed and filed in his Office within
the time required by law for the completion
of the same.
Section 4. Assessors, in the listing, as
sessment and valuation of real and per-
sOnal property liable to taxation, and in
the review, equalization and correction of
their assessments, shall proceed In the
manner prescribed by the general laws of
the state, except as otherwise provided in
this act. Where there are buildings upon
any lot or parcel of land the value of the
same shall be set forth in a separate col
,umn. The assessors may, II they deem 1t
advisable assess any lot or tract of land
in such parcels or such subdivisions as they
may deem proper, but it shall not be neces-
sary to enter the name of the owner OPP
poste to any tract or parcel of land.
Section 5. After the valuations and as
sessments of the several assessors and of
said board of appraisers shall have been
received of all personal property subject to
taxation in such city, and such valuations
and assessments shall have been duly en-
tered upon the assessment rolls for the sew
eral wards of such city in the manner and
as by law required, the tax commissioner
shall give notice in the official papers of
said city for ten days, that on a certain
day therein named, for each ward, the
sessment roll for said ward will be open
for the examination of the taxable inhab
itants thereof and the tax commissioner
and assessors shall make all necessary ad-
ditions to such roll and correct the same
by changes in valuation or description, ex-
cept where such valuation shall have been
fixed by majority vote of said board of
appraisers, so as to make the roll as per-
feet as possible. Any act done by a ma
jority of the board of assessors, shall have
the same force and effect as if done by the
tax commissioner and all the assessors
After the corrections are made, the tax
commissioner shall submit the corrected
assessment rolls to the board Of review.
Section g. After the rolls shall have
been examined, corrected and completed in
the manner provided and within the time