The Mena weekly star., 1911-08-31
ASSESSMENTLAWCHANdfD
Tax Commission Chairman rs Statement to Equalization
 Boards of Arkansas

2. NJ. Surge, chairman of the A. kansas Tax Commission, has iss,,., a statement to the boards of ao,,s' ization calling attention to imnos. ant changes in the law. soma 7, the most salient features being ;n corporated in the following nara graphs:
 Section 9992 was amended eo to change the time of meetino ' the several boards in the state fso. Y. the second Monday in SeptenberV V'a ~ the first Monday in Septemha"S Every board in the state sbonIa therefore meet this year the fret Monday in September. '' Section i494, Kirby's Digest wos amended so as to change the tjma of the meeting of the several lew ing courts in the several counties in the state, from the first Mondsv | in October to the second Wednes' day in October each year. The pay of the members of tba board is raised from $3 to Sl her day.
 Section 6999, Kirbys Digest was amended so as to allow the Board of Equalization, or any member thereof, to appeal to the circuii lc0urt from an order of the county court, reducing an assessment fixed | by the board.
 Section FOOT, Kirby's Digest was amended so as to permit tine Board of Equalization to hold it's session at places in the county other than the court house.
 Section 7002, Kirby's Digest. was amended so as to allow the board to hear complaints with respect to the undervaluation as well as the overvaluation of properly; said section was amended to as to al- low the board to assess the prop erty of any taxpayer omitted by the assessor.
 | Section FOOT, Kirby's Digest, was lamended so as to provide that the Board of Equalization shall equal ize real estate every year instead lof every other year, as under the present law. The board can there
 fore equalize assessments in 1912 the same as i9ii. The section as amended also provides that the l Board of Equalization shall remain in session until the fourth Wednes- | day in October, but does not per- limit it to raise the assessment of lany taxpayer after the second "Wednesday in October, unless the Taxpayer is first given notice and
 has been given an opportunity to be heard.
 | Another section of one of the two
 bills above referred to provides
 that any taxpayer of the state may Iappear before the Board of Equal Iization and file his objections to
 the assessment of the property by another taxpayer, either as made | by such taxpayers before the as-
 sessor or as reduced by the Board of Equalization. From the decision
 of the board with respect to such
 assessment, such objecting tax
 payer may appeal to the county
 court and from the final order Of
 the county court he may appeal to
 the circuit court and thence to the
 Supreme court. The section pro-
 vides that all such appeals shall be
 prosecuted in the name of the IState of Arkansas in relation to the
 objecting taxpayers.
 | Another section of the bill pro-
 vides that all appeals taken from
 the order of the Board of Equallza- l tion, shall .bc taken to the October | term of the county court and all such appeals shall be heard and passed upon by the county court
 before the fourth Wednesday Tn October.
 1 Another section of the bill pro- Ivides that all appeals taken at the same term of the county court Dy the Board of Equalization, mem Der thereof or an objecting tax payer, shall upon the application of the party appealing be, by the county court, from which the ap- peal is taken, as the case may De' consolidated into one suit. It also provides that all appeals from tne county court to the circuit court must be taken within thirty days of the day upon which the order from which the appeal is taken IS made.