The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1911-03-16

AN ACT concerning assessment and tax
alton; to amend section of chapter 251,
Laws Of 1909, and section "A, chapter
| "a, Laws of 1876; and to repeal the origi-
nal sections so amended.
| Be it enacted by the Legislature of the
State of Kansas:
| Section l. Section of chapter Isl, Laws
| the General Statutes of 1909, is hereby
| amended in sections to read as follows:
assessed biennially in the manner pro-
time or times when he appoints deputy
assessors as by law required shall also
appoint in each assessment district out
| side of cities two resident taxpayers not
| of the same political party who with the
| of review for the particular assessment
district for which appointed and in cities
/ dent taxpayers not of the same political
| party who in connection with a deputy
by the county assessor shall Constitute
a board of review for the city assess
ment district for which appointed. If
IN any intervening year an assessment of
the real estate in any-city shall be re-
CURED by ordinance a board of review
shall in like manner be appointed for any
! such city. Any board of review ap-
| pointed as herein provided shall meet on
the Is,d fifteenth day Of May of the year for
fall on Sunday then the board shall meet
on the the 18th Gay Of May at its township
townships it may meet at the place where
the. last general election was held. A
Notice of the time and place of meeting
| shall be posted up by the deputy assessor
township or city. at least ten days prior
| to such meeting. Each board shall Or
ganize by the election of one of its MEM
berS as chairman and one as clerk, and
| the clerk shall keep an accurate record
of all its proceedings. The board may adj
time until its business is completed, but
no no one ad1ournment shall be for more
SUCh board shall
after it is first convened unless the Tax
Commission upon application therefor
provided, that if an Adjournment be had
| for more than one day, written notice
i of the place of meeting, stating to what
| time said meeting is adjourned. Each
member of the board shall receive the
| to deputy assessors.
| Sec. 5a. The county assessor shall lay
| before the boards of review the assess
| ment rolls of the real estate in their re-
specuve districts. Each board shall care
fully. review and examine the roll of its
t and shall correct any errors in descrip-
| lions of the real estate or otherwise; and
for that purpose is hereby required to
| hear and examine any person or persons
upon oath who shall appear before the
board in relation to the assessment of
rolls. and if it shall appear that any real
/ estate has been valued by the deputy
ssseSs6r too high ,s or too 10 low. the board
actual value in money thereof. The
| board, when satisfied upon any evidence
assessor is too high or too low, shall
| lower raise the same accordingly,
whether the person a 6
correction of the assessment may call
witnesses in support of his contention or
is assessed too high or too low. The at
tendance Of witnesses may be compelled
| by subpoena issued by the clerk of the
board The clerk shall keep a careful
record of all changes and valuations de-
termined on by the board.
| Sec. 5b. The equalization made by any
board in its assessment district shall be
! final except that any person aggrieved
by the action of the board may within
the county board of equalization.
Sec. 2 Section "A of chapter "a. Laws
of 1876. the same being section 1884, Cen
to read as follows: The county board
thus constituted, or a majority of the
/ Monday of June of each year at the Of
| flee of the county clerk, and proceed to
| 1alrly and lmpartialIy equahze the as
county among the individual taxpayers of
the county and among the assessment
| districts of the county, and may adjourn
| from day to day for such purpose, but
the said meeting in SO far as hearing COM
plants and taking. testimony is concern
| business day after the first day of the
meeting: provided. the board shall have
! five days in addition for the making of
! changes and orders necessitated by its
| conclusions. At any such meeting in the
year when real estate is assessed, the
board shall equalize the assessment of
real estate among the assessment dis
| tricts but shall not equaliZe real etate
among individuals; and shall also hear
and decide appeals from boards of re-
| view in relation to the assessment and
| equalization of real estate among iTidivid-
uals of their respective districts. TIE
| county clerk by direction of the county
4 board shall issue subpoenas for neces-
| sary witnesses when necessary TO make a
| just and equitable determination of any
question raised by an appeal The coun-
| ty clerk shall keep an accurate record
| of the proceedings and orders of said
| board.
| Sec. 8. Original section of chapter
251, Laws of 1903. and original section IA
| of chapter "a Laws of 1876, and all acts
| or parts of acts in conflict herewith, are
hereby repealed.
] Sec. 4. This act shall take effect and