The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1909-03-13
LEGAL

I
assessed by the deputy assessor until af-
ter the close of the assessment period,
a an Wnlch time he may assess any and
an property which is found to have been
omitted from the assessment roll by any
deputy assessor during the assessment
| period The county assessor shall obtain
from the county clerk all necessary blanks
and assessment rolls and shall supply the
same TO the deputy assessors of the coun-
! W. he may require the deputy assessors
to transmit to him daily the personal
I property statements of persons assessed
IN his office the assessment rolls by COW
ing thereon the property returned to Him
as Aforesaid by the deputy assessors up non
the personal property statements. At the
/ date provided by law, he hall make re-
turn to the county clerk of all the books
returned by him by deputy assessors and
all other returns, lists and schedules per-
tanning to the assessment, except such
tlles and records as he may be authorized
oIIlce. Ihe county assessor is hereby
thorized and required to advise and in
as to their duties under the law, and for
this purpose he shall visit each township
assessor before the beginning of the as
Sessment period; but If 1t shall be found
1neXpedient to make any such visit he
may assemble the deputy assessors at his
office for the purpose of instructing them
as to their duties. When the deputy as
SCISSORS shall return to the county asses
sors any assessment rolls, personal-prop-
erty statements or other lists or schedules
pertaining to the assessment, it shall be
the duty of the county assessor to caref1llIy-
examine the same and correct all errors
discovered therein, in order that the rolls
may be properly footed and have proper
descriptions of property assessed so that
they may be delivered to the county clerk
in perfect condition for the use of the
county board of equalization. Any failure
Of deputy assessor to complete or re-
turn an assessment of property real or
personal within the time required by law
or any lnforInallty or Regularity in max
ing the assessment, or in the tax lists
vitiate the same but the same SINAI shall n he
as legal and valid if completed and re
turned within the time required. by law.
and such 1nformalft1eS or Irregularities may
be corrected by the county assessor at
any time before the returns are filed with
the county clerk; but nothing herein shall
be so construed as to release any deputy
assessor from any penalty imposed upon
him by law for his neglect or failure to
make his return within the period pre-
scr1bed by this act. In case it shall ap-
pear after the assessment and eoualiza-
ton of real estate in the year provided bv
law for such assessment and equalization
and after the taxes for that wear bave
been levied that any particular descrin-
ton of real estate has been placed upon
the tax-roll for such year in an amount in
shall be the duty of the county assessor
and the county board of equalization act
cred to reduce the assessed value of any
and all such descriptions of real estate
purposes of taxation for the succeeding
odd-numbered year. For the purpose of
granting relief in such cases, the county
assessor shall meet with the county board
of equalization at its meeting in June
OF Sucn year 10 be held as now provided
by law. In case relief is denied in any
such case, an appeal may be taken within
thirty days thereafter to the state board
Sec. Z. Whenever upon complaint made
to the Tax Commission by the county as
SCISSOR or by any deputy assessor. or by
the board of county commissioners of any
county, and a summary hearing in that
behalf had. it shall be made to appear
satisfactorily to the commission that the
assessment of property in any assessment
district in such county is not in substantial
a W md hat hR int
of the public will be promoted by a re-
assessment of such property, said Com
erection. to order a reassessment of all
or any part of the taxable property in
persons, TO be appointed by the commits
sion for that purpose; the expense of any
county in which is situated the district so
reassessed; provided that the Commission
may upon ITS 3"n motion order any such
that the public will be benefited Thereby
Due notice of the time and place fixed
as aforesaid shall be mailed, al least eight
days before the time fixed for the hearing,
to the city clerk K if the taxing district be
the township clerk. The person or per-
ment shall qualify TvTtnout deiav bv
severally taking and subscribing an oath
or affirmation to support the constitution
of the United States and the constitution
of the state of Kansas and to faithfully
perform the duties imposed by any such
order of reaSsessment to the best of their
ability, and shall file the same with the
Tax Commission. Any person or persons
have all the power and authority given
by law to deputy assessors, and shall per
form all the duties and be subject to all
restrictions and penalties imposed by law
upon deputy assessors. They shall have
may be needful or serviceable in the per-
formance of the duty imposed, and while
have the custody and possession of the
assessment roll containing the original
assessment in such district and all prop
erty and other statements and memoranda
relative thereto. A blank assessment roll
and all property statements and
other blank forms needful for
ment shalt be furnished by the county
clerk at the expense of the county. Any
such reassessment shall, when completed.
be treated exactly as an original assess
the county board and to such appeals
from the action of any officer having to
do with said assessment as are now pro-
vided by law in the case of original
assessments.
Sec. s. Section 80. chapter 4OS Laws Of
Sec. 80 Any county assessor or deputy.
member of the Tax Commission, or mem
and every other person whose duty it is
to list, value, assess or equalize real
who shall knowingly or wilfully fail to
list or return for assessment or valuation
any real estate or personal property. or
who shall knowingly or wilfupy. list or
return for assessment or valuation any
real estate or personal property at other
than its true value in money, or who
shall wiIfuIly or knowingly fail to equalize
any real estate or personal property at its
true value in money, shall be deemed
guilty of a misdemeanor, and upon con-
viction thereof shall be fined in any sum
not exceeding five hundred dollars OF i'm
prisoned in the county Jail for period
not exceeding ninety days. and in addition
thereto shall forfeit his office IL an Offi-
Ger mentioned herein
Sec. 9. Original sections 4 and As OF
chapter "a. Laws Of 1876 and IS and 80 Of
chapter 4OS, Laws Of 1907 and chapter IS.
Laws of 1905 and all acts and parts OF
acts in conflict herewith are hereby re-
Sec. 10. This act shall toke effect and
be in force from and after its publication