The Durham recorder. [volume] (Durham, N.C.) 1879-19??, 1911-02-24
The Bill Introduced by Repres-
entatiye Carr on Assessment
CALLS FOR A STATE BOARD
II Provides for an Entirely New As
sessment Of Property Throughout
the State-Some Of the Principal
Features Of the Measure-Lengthy
Document.


After much study and investigation
General Carr has introduced into the
legislature bill that has as Its object
the equalization OF the property as
sessment in the state. The bill pro-
vides for the appointment OF tax
commissioner and board of eQualiza-
ton, whose duty 1t shall be to see that
all property In the state is assessed
at its true money value, and to see
that the property is equally assessed
In the different counties and through
out the state. 1t provides for an en-
tirely new assessment throughout the
state.
Some OF the principal provisions of
the bill are as follows:
The Bin.
Section /. That the Office OF state
tax commissioner and a state board
OF equalization shall be and are here
by created. with general supervisory
powers over the listing and assess
ment OF real and personal property in
the several counties Of the state. and
whose duty 1t shall be TO adjust as
near as may be the valuation Of real
property among the several counties.
Sec. Z. Upon the assessment Of
property for taxation next following
be new and complete assessment OF
the ratification OF this act, there shall
real property throughout the state.
Thereafter the assessors shall reas-
sess property from time TO time in
order that increased values, created
or shown by improvements or other
wise, may be entered against such
property on the tax lists. and the
state tar commissioner or the stale
board OF equalization may In any year
order q new and complete assessment
IN any certain county or counties or
in any particular township or town.
ships. II shall be the duty OF the as
SCISSORS and list-fakers In the various
townships to require the owner Of real
estate 10 make answer TO each and
every question upon the list which.
in subsection three Of section ten Of
this act, II Is made the duty Of the
state tax commissioner TO prepare.
and under such further regulations
as such commissioner may prescribe.
One list or questions shall be fully
answered by tie owner Tor BY some
person duly authorized 70 act for
hlml, for each and every separate
parcel or tract Of land owned by him;
and In the event that a mortgage debt
exists upon two or more parcels OF
tracts or land, the assessor shall. a
aear as may be, prorate the amount
81 such debt as a credit upon the as
sessed valuations Of such several
tracts. Such forms shall be filled on
In duplicate. the original Of which
shall be returned with the abstracs o
property listed for taxation 70 IN
clerk Of the board Of county commits
sioners. and the duplicates shall b
carefully collected and returned sepa
rAtely TO the said clerk Of the hcart
OF county commissioners. who shall
lie them in separate parcels as Z
townships. and securely fasten sucl
parcels together into one bundle an
send Il BY express directed ID th
state tar commissioner az the city D
Raleigh. For he township assessor
and llst-takers TO neglect or omis i
require such list Of questions to b
saily answered III each case. they
jointly and seseralIy. shall b guilt
of 4 misdemeaaor for each and ever
orcnse. and may be fined Or impris
oned, Ii the discretion Of the couri
MOI less than five dollars 1851 no
more than one hundred dollars $500
or not less than ten days nor NOR
than one tear. And II be owner. D
bis duly accredited agent, refuse /
answer such questions Or any 3
them. Or II be knowingly states ths
which ii not true. Or Il b. fraudulent
nndeFstates the true cash value 81 ii
property. h.. the said owner or agen
- be cass may b.. shall be guilty /
q mIsdemeanor, and hned or III
pTis0ued. n The discretion n II
cotrt. not less than nee dollars a.
nor more than one hundred dollar
$500 Or not less than ten days IL
more han ons year. aid igf TIE san
offeuEes, Or any ore Of them. she owl
er shall b. liable 10 ! penalty 81 81
hundred dollars 1900. 70 b. sued [,
in The name Of the state By he sta
solicitor. one-haif of such penalty
BE- paid % TIE informer and one-hs
thereof 10 BE- paid into lie coun
school fund.
Powers Tar Commissioner.
Sec q The state tar commission
shall have power:
ID To administer 0aths and j
frmasions touching any matters
inquiry being made 81 himself 81
ciaiiy or respecting any matters heii
heard By the stale board 81 eguaiIz
lion.
~ TO examine All books. paper
documents. statements and aeegln
On fle Or d record III aHy 81 The d
partmenls 81 state. aud oil fln 81
record ID public Offices ii pganfis
townships and municipalities. ard
copy. lake extracts from and make j
ssfacts 81 such fecO- ids, subject to Il
rules aid regulations d ihe respecfl
departments and public Offices fOr Il