Pine Bluff daily graphic. (Pine Bluff, Ark.) 1893-1942, 1911-06-04

whom shall qualify by subscribing
and taking the oath Of office required
by section 20 article 10 Of the Consti-
tuition of this state, and that he will
we'll and truly assess all benefits re-
sulting from said Improvement, which
oath shall be filed with the secretary
Of the board of directors, and such
board of assessors shall make an as
signment of all lands, real properly.
railroads and tramroads in said dis
trict in a book or books provided by
the board for that purpose. The said
lands shall be entered upon said
book or books in convenient sub-di-
visions as surveyed by the United
States government, or as plated On
der the laws of this State, in appro-
pirate columns showing the names of
the owners of said land, the value
thereof without the improvements
contemplated by this Act, and the
estimated increased value thereof by
reason of such improvements. The
railroads and the rights OF way includ-
ing roadbeds and appurtenances in
said district shall be assessed ac-
cording To the betterment and the in
crease in value by reason of said i'm
provements, in the same manner as
the real estate hereinbefore referred
to and may be assessed per mile in
stead of per acre, but no error in the
name of the owner of any land real
property, rail1Dad or tramroad or the
description thereof shall impair said
OH Of
ficient description is given to ascer-
tain where the lands, real property,
railroads, tramroads, ETC., are situat-
ed; and the board of directors may
employ one or more competent sur
veyors whose duty il shall be to sur
vey any and all of the property in
the district subject to the assessment
that the board may direct for the
purpose of ascertaining that subject
10 taxation hereunder; and To furnish
the assessors such information as
they may deem necessary for the
proper assessment Of the property in
said district
SECTION 8. The said assessors
shall make their assessments at SUCH
times as they may be directed to do
SO by The s&sd OF DIR c IS Ia al
place in the hands of the president
of the board Of directors their report
CT said assessment
Thereupon the president OF the
board shall cause a notice to be pub
lished in the City of Pine Bluff III
jefferson County, once a week for
three weeks, calling on all PERSONS,
firms Or corporations aggrieved by
reason of the assessment, to appear,
on "a day therein named, before the
board of assessors a. place OF meet
ing to be named in said notice, for
the purpose Iyf having any wrongful
or erroneous assessment corrected.
After said notice shall have been
given the assessors shall meet at the
time and place named in said notice
and shall hear any complaint of land
owners and persons interested, and
adjust any erroneous or wrongful as
sessment, and their assessment as
adjuted shall be the assessment of
said district until the next assessment
shall be ordered by the board of di-
rectors. Any person, firm or COR
poration aggrieved by the action of
the board of assessors fixing the as
sessment list as herein provided. shall
have the right for twenty days from
The date of the adjournment of the
said board of assessors sitting as a.
board of equalization as aforesaid, to
appeal to any court of competent
jurisdiction to set aside said assess
ment list or to correct any void or
erroneous assessment therein but
after the expiration of such twenty
days the said list shall become final
and incontestible either by law or
in equity.
Said board of assessors shall hold
office during the pleasure of the
board of directors of said district and
shall receive for their salary such
compensation as may be fixed in adj
vance by said board of directors. In
all meetings of said board of assess
ors the majority thereof shall con-
stitute a quorum for the transac ion
of business.
SECTION g. The bcar1 Of lire =
tors may at the annual meeting here
matter provided for correct any as
sessment manifestly erroneous and re-
fund the tax collected, or such por-
ton thereof as may be manifestly un-
fair and unjust; in no case, however.
shall said board raise said assess
ment; neither shall said board refund
such taxes Or any portion thereof ex-
cept such as may have been paid at
the last tax paying time But the &C.
ton or noraction of said board Of
directors hereunder shall be con-
elusive and final. and incontestible
either at law or in equity.
SECTION 10. For the purpose of
constructing the bridge and approach
es thereto as herein provided for, and
OF, doing any and all other acts that
may be necessary for that purpose
and for paying any sums that may
be necessary for the condemnation of
property, and for carrying into eff
fec. the efoject and purposes # :
Act, the board of directors of said
district shall have the power. and it
is hereby made their duty to assess,
levy and designate a tax upon the in
creased value ior bet.erment esti-