The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1910-08-05
PUBLIC MUST
Be NOTIFIED
CONTINUED from page onel


be filed with the auditor of the county
on or before the fifteenth day of Apri
next following and will be heard bJ
the board of revision stating In the no
tice the time and place of meeting o
said board. Such complaints shall bC
filed on or before the fifteenth day o
May next following.
Proceedings, Rules TO Govern,
Sec. 5598-The auditor shall lay
before the board the returns made by
the district assessors, with the addi.
tions which he shall have made thereto
and it shall then forthwith proceed to
equalize such valuations so that each
tract or lot shall be entered on the tax
| list at its true value and for this pu :
| pose 1t shall observe the following
rules:
First-It shall raise the valuations
of such tracts and lots Of real property
as In its opinion have been returned
below their true value to such price or
sum as il believes to be the true value
thereof agreeably to the rules pre-
scribed by this title for the valuation
thereof.
Second-It shall reduce the valua-
tion of such tracts and lots as in its
opinion have been returned above their
true value as compared with the
average valuation of the real property
of said county, having due regard to
their relative situation, quality of soil, +,
improvement, natural and artificial ad-
vantages possessed by each tract or
lot.
Third-It shall not reduce the ag-
gregate value of the real property of
the county below the aggregate value
thereof as returned by the assessors
with the additions made thereto by the
auditor as hererin before required.
Board of Revision.
Sec 5599-The County Board of
Equalization shall sit as a Board of
Revision when notified by the auditor
of the county to meet for that purpose.
1t shall begin its session as a board of
revision on the first Monday of May
following the completion of the quad
rennial equalization and shall close its
session on or before the fourth Mon
day of September next following.
Complaints Against Valuation
Sec. 5GOO-After the completion of the
equalization by the board complaints
against any valuation may be filed
with auditor of the county and if such
complaint has been filed on or before
April fifteenth thereafter against any
valuation of quadrennial board or i'll
the auditor deems it advisable he shall
notify the mem bers of the proper
board of equalization in writing to
meet and set as a board of revision on
the day and at the place provided by
law for the meeting of the board. He
shall give ten days public notice by
one or more newspapers of the time
and place of the meeting of the board
of revision and the purpose thereof.
Board to Investigate EcE
Sec. 56O1. The board of revision
shall investigate all such complaints
and all complaints against any valua-
tion filed with 1t as a board or made
by county auditor and may increase or
decrease any valuation complained of
and no others. The board in all re-
spects shall be governed by the laws
governing the valuing of real prop |
erty and shall make no change in val |
udllOu COtu pldiu6u VI bACbpt III dCCOTu-
ance with such laws and subject to the |
laws regulating and restricting the |
limit of equalization. No valuation as
fixed by the board of equalization |
shall be increased by the board of re-
vision in any case except upon reason
able notice as prescribed by this chap |
ter to all persons directly interested |
and an opportunity for full hearing. |
The auditor of the county shall correct |
the tax duplicate according to the de- |
ductions and additions ordered by the |
board of revision in the manner pro-
vided by law for making correction
thereof