The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1910-09-09

quired to sit as board of revision, be-
ginning their sessions on the first
Monday in May, 1911. City or county
boards of revision cannot change the
aggregate valuations in their juris-
diction.
The general code makes no provis-
ion for hearing complaints by boards
Of equalization. Complaints can only
be formally heard by such boards
when they sit rs boards of revision.
AS to the appointment of clerks and
messengers to the county board of
quadrennial equalization, the power of
calling persons before them for eX-
animation, the compensation of the
clerks, messengers, etc., and the pay
ment of fees to persons subpoenaed,
the commission says in the pamphlet:
Section 5597 of the general code pro
vides that "all powers and duties con-
ferred by law upon county auditors,
the state auditor, county board of
equalization, boards of revision, boards
Of review of municipalities, election
boards and state boards of equaliza-
tion, relating to decennial and other
equalizations of real property are
hereby made applicable and extended
to the equalization of quadrennial ap-
praisements of real estate"
This section is very comprehensive
and no attempt will be made to set
out in detail the numerous powrs
and duties that it makes applicable
and extends to the equalization of
quadrennial appraisements. 1t un-
doubtedly has the power to order
members of all boards of equalization
in the state to visit the various taxing
districts within their several jurisdic-
tions, and personally to view the
property, the valuation of which is
subject to equalization by them. The
effect of such an order would be to
foreclose the discretion otherwise eX-
listing in the boards of equalization;
what had previously been power
would become duty. Such an order
of the tax commission could be en-
forced by the penalty prescribed in
Section III of the Act of 1910"
The commission is of the opinion
that no better plan could be pursued
by quadrennial county boards Of
equalization.
In arranging to visit the taxing dis
tricts of the county a schedule should
be prepared, fixing time and place
for a meeting to be held in each dis
trict, notice of which should be given
through publication in the newspapers
or in such other manner as in the
judgment of the board will best bring
it to the attention of the taxpayers.
At such meetings every taxpayer
should be given a fair opportunity to
be heard upon the valuations in his
district as made by the quadrennial
assessor, and the board should con
duct such inspections and investiga
tions as may be thought necessary to
inform its members of the general sit.
uation, quality of soil, improvements
and natural and artificial advantages
possessed by the real property in the
district, and such other information
relating to the values thereof, as the
board may desire.
The board will thus be able, when il
comes to consider and compare the
taxing districts with each other, in
telligently to perform it's work OF
equalizing all the real property of the
county.
The commission therefore earnestly
: recommends that each quadrennia
county board of equalization adopt
some such plan as that herein outline
and that 1t visit each taxing district
in its county before 1t completes the
: work of equalizing for the entire
y county.
, --.f.-