The Brunswick news. [volume] (Brunswick, Ga.) 1906-2016, 1910-07-30
To SECURE FAIR
VALUATION Of
PROPERTY
THIS is AIM OF THE BILL PASS
ED BY SENATE CREATING
STATE AND COUNTY BOARDS
OF EQUALiZERS.

Atlanta. July 29.-Tae new tax
ill which has just passed the senate
provides for a board of tax returns
ana yaIuaJles in each county to sd
perVise the returns and equaliZe the
valuation of property, and also a
state board. The county board, if the
ill bee mes a law, is to consist Of
three members appointed by Jan. 1,
1911, one for Two years, one for four
years, and one for six years, the ap-
pointment to he made by he ordinary
and approved by the Judge Of the
superior court Each board is authC-
Tized to have a clerk. The tax re-
ceiver is to submit to the board, not
less than once each month, all tax re-
turns to be determined whether they
are made as required and if they are
full and just, according to market
values. When the tax receiver has
finished receiving returns and before
completing the digest, he is to sub
make such changes and corrections
as it deems proper.
The board is to investigate any
land or other property that appears
to be unreturned and to enter it up
on the delinquent tax books which
is to be turned ever to the collector
with instructions to collect the taxes
on the property, with 10 per cent
added as penalty for failure to make
the proper return. The tax collector
will not have power to remit the
penalty, mr. will any authority in
the county remit it.
AS to DeIinquents.
The act repeals all laws providing
for payment of double taxes, and all
exemptions from payment of penal
ties for failure to make returns. All
persons subject to taxation will be
required to make returns to the tax
receiver of all PR perty subject to
taxation without discrimination be-
tween resident and nonresident tax
payers. 81. -:
The act does not affect the duty
N the tax collector to ascertain, so
far as possible what tax payers have
failed to make returns, or have re.
turned less property than they own.
It will ntinue to be his duty to en-
ter on the delinquent tax books any
taxpayer who has failed to make re-
turns and all unreturned property
within his knowledge and to collect
the tax at such valuation as the de-
linquent taxpayer will fix. or upon his
failure or refusal 20 fix "a valuation.
the the tax collector may fix it. Any
valuation placed upon property by /
the collector, or by the delinquent
tax payer, will be subject to review
by the tax board and any balance due
the county under the final valuation
fixed by the board may be added to |
taxes of the next year, and collected
with them.
Any citizen may be subpoenaed for |!
the purpose of examining him as to
the amount Gf his own property, or
the property Of any other person. !
and as TO its value or on any mat ,
ter connected with the work of the .
board. 1t will have the power TO .
Increase or decrease the valuation of I
any property or TO add to the
amount Of the return so as to arrive
At proper adjustment. 1t will nave
he power to enforce its sulroenas
by punishment the same as for con
empt Of cour..
Process for Appeal.
After the valuation or amount of
property as returned has been in
creased, the board will give notice
o the person affected, and to any
person who is dissatisfied an oppor-
unity to be heard, the notice to
lainly specify the alteration made
" the assessment in the returns as
originally made by the taxpayer.
If after a hearing by the said b~ardI
'i any complaint as TO an asses&
nent the finding is unsatisfactory to
be taNraf"r, he may appeal to a
2lN Of til" superior court The fill
n" Of an appeal to the court. howey
az, VIII not have the effect Of sus-
'cndine the collection # taxes at
he valuation fixed by the oard. but
my relief given by the court may be
he repayment 10 the taxpayer of the
,mo1nt aid in excess Of the find
n@ Of the court
HE conduct Of the hearings Of the