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

as to assessment and values as herein
before provided. 'hould the Board in
crease the value - 4 by the County AS
SCISSOR OF Taxes OF 'tlty real estate or per-
sonal property due notice thereof shall
be given TO the owner or agent Of such
property by publication In a newspaper
published In such county or by posting n
notice at the courthouse door, IL there be
no newspaper published in the county,
az Least fifteen days before the Board
viii be in session, to hear any reason that
such persons may desire TO give why
the valuation fixed by the Board shall be
changed. The Board OF County Commits
sioners shall meet ON the first Monday
IN August or September of each year for
the purpose OF hearing complaints from
owners or agents OF any real estate or
personal property the value OF which shall
have been fixed by the Assessor, or
changed by them and for that purpose
the Board shall sit as long as 1t may
be necessary.
Sec. a. The Board OF County Commits
sioners shall have full power 10 equallze
the assessment Of the real estate or per-
sonal property In their respective coun-
tles, ana Tor that purpose may raise or
lower the value fixed by the County As
SCISSOR OF Taxes on any particular piece
Oh nHal estate. or Item or items OF per-
sonal property.
Sec. 20 The county Assessors OF Taxes
IN this state shall receive no compensa-
u4n Tor assessing lands which are not
subject TO taxation,
Sec. 20. II from sickness any County
Assessor OF Taxes cannot attend at the
time and place prescribed above ne shall
transmit ms assessment roll to the Clerk,
anu the county Commissioners may re-
view ana equaliz- the assessment In
case the county Assessor OF Taxes I'm any
county snall neglect to assess tue prop
efty or the county previous to the first
Monday In August Of any year IL shall
b. within the power and discretion of
ne County Commissioners to direct the
clerk or the Circuit Court to make or
complete the assessment In case the
clerk OF the Circuit Court shall make
or complete the assessment, he shall per
form all the duties which the County AS
SCISSOR OF Taxes would otherwise have
performed. MI asSe ssments shan be
legal which shall be assessed TO the game
Owner as for the previous year; Provided.
That the owner does not return II for
taxation. And the County Commissioners
shhll nave power to appoint day for the
PURPOSE Of equalizng the assessments so
maue' ana snail proceed In the same man
ner MS provided In Section -, allowing at
least fifteen days between the time OF
meeting at which the assessed value OF
any real estate or personal property NAV
be changed by them and the time for
greved 10
r., Sec. e 1t shall be the duty OF the
county Assessor Of Taxes in each county
immediately after the assessment OF the
county mas been reviewed and pdllalized bv
me county Commissioners and the amount
to be raised for the State and county
ana special tax school district, or other
special tax purposes determined to calcu-
late ana carry out the total amount Of
county taxes and the total amount OF
schOol district or other special taxes I'm
separate columns prepared for that pur-
pose IN the assessment roll, setting oppo-
sst i.e 20 lne aggregate sum act down as
me valuation Of real and personal estate,
tle respective sums assessed az taxes
thereon In dollars and cents. rejecting tho
traction OF a cent, II less than one-half,
ana counting as one cent fmCtions OF
one-half and over; Provided, That only
. .n9e separate columns for entering taxes
shtll be provided in the assessment roll
iOr any county; he shall also add up the
column OF assessments and taxes con-
talhed IN the assessment rolls and make
therein such recapitulatory tables az may
the said County Assessor Of Taxes shall
make out two fair copies OF the assessment
roll when thus completed, and shall an
mex to the original and each copy the
affidavit In Section 81 Of this act, which
copies, with the original, he shall turn
over to the Board OF County Commission
ers at meeting to be held on the first
Monday In October Of each and every year
Tor that purpose, at which meeting the
county Commissioners shall examine and
compare such original ana two copies
ana cause the County Assessor Of Taxes
who shall attend such meeting from day
10 DAY, to correct all mistakes and nnc-
curacles In description and other charac-
ter, and after such books shall have been
examined and corrected. the Board OF
County Commissioners shall indorse on
them g certificate that they have so OK
which certificate shall be Issued by at
least three members of the Board and
the County Assessor Of Taxes shall then
issue and annex 10 one Of said books. the
warrant as hereinafter provided, and a
copy OF said warrant shall b. recorded In
the minutes of the Board Of County Com
mission"rs. and the County Commission
crS shall not have power to change any
assessment after the copies have been de-
livered to the Tax Collector and Comp
troller and the original filed with the
nnF NJ he
Sec Is That the Comptroller and
Treasurer shall cause proper division
OF the funds assessed In accordance with
law under the head OF state Taxes, on the
assessment roll, nj the time such taxes
are paid over to the State Treasurer by
the Tax Collector, and the Treasurer shall
credit the funds so received to general
revenue, common school fund, one mill
tax and such other funds as may by law
be required to be separately set apart
Sec ~ The County Assessor OF Taxes
shall transmit one copy to the Comptroller
and the other to which the warrant shall
be added. shall he delivered to the Tax
Collector and the original shall be fled
In the office of the Clerk OF the Circuit
Court, together with the County Tax AS
SCISSORS assessment roll and records, after
he has completed his assessment: Pro-
vidcd, That the County Assessor OF Taxes
shall for assessment purposes, have the
right to use any assessment roll on file In
the office Of the Clerk Of the Circuit
Court and the Clerk Of the Circuit
Court shall deliver any such assessment
roll to the County Assessor Of Taxes and
take his receipt for the same. The Coun-
~ Assessor Of Taxes shall he responsible
for any such assessment roll while In his
custody, and he shall return the same To
the office OF the Clerk of the Circuit Court
ms soon as the assessment roll shall be
completed.
Sec. 80. The County Commissioners shall
determine the amount to be raised for all
county purposes and shall enter upon
their minutes the rates to be levied for