The Pensacola journal., 1907-05-16

time of said assessment in the alb
sence of personal inspection thereof
vas not sufficiently acquainted with
he valuation of said lands to give 10
llm jurisdiction TO assess the same in
1Ccordance with the statutes Of FinT-
ida in such cases made and provided:
that such assessment by said tax :; 8
SCISSOR being, as it was. without per
2nal inspection and without sufficient
vidence and acquaintance with the
aid several tracts of land. is void,
leing as il is, in cOntravention of the
statutes of Florida in such cases
made and provided.
Ill That the laws of the state of
Florida governing the assessment and
collection of taxes upon real estate
authorize the tax assessor to value
real estate without giving any notice
whatever to the tax payer, except a
notice for the purpose of securing
from the several tax payers the de
sCTiptiOn of their real estate; that by
said assessment laws the tax payers
owning real estate are not authorized
CT permitted TO place any valuation
upon their real estate: that said as
sessment laws do not authorize tax
payers owning real estate to make
complaints, either before the tax as
SCISSOR or before the board of county
commissioners, before the assess
ment by the tax assessor becomes
hnal; except in the one class of tax
payers; namely, those tax payers Jhe
valuation OF whose real estate by the
tax assessor shall have been raised
by the board of county commission
ers, and in such class the board OF
county commissioners are required
by said assessment laws to give to
the tax payer fifteen days notice Of
the time and place when said board
will meet to hear complaints fr IN
those of this class of tax PAYERS who
feel aggrieved at the Increase which
has been made by said board over
the value as fixed by the assessor:
that by said assessment, laws sail
board are required to meet on the
first Monday in August of each Yea
for the purpose of hearing complaints
only from those tax payers the valu-
alton of whose real estate as fixed Ey
the assessor shall have been raiSei
by said board and said board, by said
assessment laws, is neither authorized
nor required TO hear complaints from
any other class of tax payers; that
there is no provision in said assess
ment laws giving notice of the time
anu pldCe VI the meeting OI Sdlu
board, or any other body. to hear
complaints from those tax payers the
valuation of whose real estate was
fixed by the tax assessor and was
not increased by said board, nor is
there any provision in said assess
ment laws authorizing or requiring
said board. or any other body, to
hear complaints from such class of
tax payers, to which class your com
plainant belongs; that in such cases
where the board of county commits
sioners does not change the valuation
of the real estate as fixed by the as
SCISSORS, the valuation by said asses
sor under the provisions of said as
sessment laws of the state of Florida
becomes fixed; that said assessment
laws of the state of Florida authOriZ-
ing such action on the part of the
tax assessor and permitting, as it
does, said assessor TO fix the valua-
ton of the real estate of YOUR com
plainant, the valuation of whose real
estate was not changed by the board
of county commissioners, without re
quiTing the said assessment 10 be
founded upon notice TO your com
plainant and securing to your CON-
plainant a right to be heard before
said assessment became fixed and
final are void, depriving, as they do,