Imperial Valley press., 1908-06-06

sor must note such neglect or refusal on the assessment roll opposite the name of such person and must make an estimate of the value of his property and the value so fixed by the City Assessor must not be reduced by the Board of Equalization.
 See 23 The City Assessor shall cole .ect all unsecured taxes on personal property at che time ol assessment
 Sec. 24. Clerical omissions or errors, or defects in description. or defects in form in any assessment, when it can be ascer- tained from the assessment roll or from the Assessors map or block books, or from the statement furnished by the property owner what was intended to be assessed or what should have been assessed, may, with the written consent of the City Attorney be supplied or cor rected by the Assessor at any time after the assessment is made, prior to the sale for delinquent taxes provided, that where such change will decrease the amount of the tax charged against the taxpayer by reason of said assessment, the consent of a member of the finance committee of the City Board of Trustees shall also be necessary to such change; and provided, further. that where such change will increase the amount of tax on any assessment the person so charged shall be notified at least five days before such change is made, and if said person is dissatisfied with such change he may present his objections, in writing, to the City Board of Trustees and its decision snail be final and conclusive in the mat ter. The date and nature of every sueh change or correction shall be entered on the roll opposite such assessment, and the written authorizations therefor shall be preserved by said City Assessor as public records.
 When the ommission, error or defect has been carried into the publication of the delinquent list, the list may be pub lished as amended, or notice of the cor rection may be given by a supplemental publication, which must be made Tn the same manner as the original publication.
 Sec. 25 On or before the first Monday of July in each year the City Assessor must complete the assessment roll. He and his deputies must take and subscribe an affidavit in the assessment roll to be as follows:
 "I Assessor or Deputy As sessor, Gas the case may bel, of the City of El Centro. do swear that between the first Monday of March and the first Monday of July. 19.., I have made dilgent inquiry and examination to as- certain all of the property within the clty subject to assessment by me, and that the same has been assessed upon the as- sessment roll equally and uniformly ac- cording to the best of my Judgment, 1n- formation and belief, at its full cash val ue, and that I have faithfully compiled with all the duties imposed on the City Assessor under the provisions of the rev. enue laws and the ordinances of the city in reference thereto, and that l have not imposed any unjust or double assess ments through malice or ill-wil or other wise, nor allowed any one to escape just and equal assessment through favor or reward, or otherwise"
 Sec. 26 The assessment roll must be. delivered to the City Clerk for the Board of Trustees on or before the first Mon day in July. The City Clerk must imme- diately give notice of such delivery and of the time when the City Board of Trus- tees will meet as a Board of Equal1za- tion to equalize assessments, by publi- cation once in weekly newspaper, pub lished in said city, and in the meantime the assessment roll must remain in his office, for the inspection of all persons in terested.
 Sec. 27. The City Board of TrustsSs shall meet at its regular meeting place on the third Monday in July in each year as a Board of Equalization to examine the assessment roll and to equalize the assessment of property in the city, and shall continue in session from day to day until the business of equalization Is dis posed of, but not later than the fifteenth day of August. The City Clerk shall be the Clerk of the Board of Equalization.
 Sec. 28. The Board of Equalization shall have power to increase or diminish the amount of any or all assessments on the assessment roll, so as to make the same conform to the true value of the as- sessed property in money. Before any such assessment is increased the Board
 must cause notice to be given to the owner or owners of the property the as- sessed value of which is to be increased, by depositing in the postoffice of said city, postage prepaid, notice addressed to such owner or owners, directing him or them to appear before the Board at @ designated time, not less than five days after the date of mailing such notice, and show cause why such increase should not be made. At the time designated, or any subsequent time to which the matter may be then postponed, such owner or owners must be heard before the Board under oath, if he or they so desire.
 Sec. 20. No reduction must be made in the valuation of any property unless the