The Durham recorder. [volume] (Durham, N.C.) 1879-19??, 1911-02-24


(3) TO send for persons and papers
and to take all evidence he may deem
necessary to ascertain whether real
or personal properly has been omitted
from the lists and assessments for
taxation; whether property has been
assessed at its true value and whether
real property In certain county or
in certain counties has been listed on
such basis OF its true value in
money as to make the taxation OF
such property equal and uniform, as
near as may be with respect to its
value in money, with the other coun-
ties in the state.
t5) Upon the information, data,
abstracts of property assessed for
taxation, and statistics, acquired,
collected and compiled under the au-
thority and in compliance with the
duty conferred and imposed by this
act, the state tax commissioner shall
prepare a report for the considera-
tion of the board of equalization. In
preparing such report, the said COM
missioner shall proceed TO equalize
the valuation of each or either class
Of property. as to town lots or coun-
try property. among the respective
counties of the state in the follow
ing manner: First, He shall add to
the valuation of each or either class
OF the real property of each county
which he believes to be valued below
its real value in money such per
eentum AS will increase the same in
each ease 10 its true value. Second,
He shall deduct from the valuation
OF each or either class Of the prop
erty of each county which he be-
lieyes to be valued above its real
value in money such per centum as
will reduce the same In each case to
its true value
Duties Tax Commissioner.
Sec. 10. Ii shall be the duty Of the
state tax commissioner:
% To have and exercise general
supervision over the tax-listers and
assessing officers of the state. and TO
take such measures as will secure
the enforcement of the provisions of
this act and of the revenue and ma
chinery acts. 10 the end that the real
and personal property in this state
liable 10 assessment for taxation
shall be placed upon the assessment
rolls and assessed at their true value
in money.
t2) To confer with and advise
assessing officers as to their duties
under this act and the revenue and
machinery acts. and to institute
proper proceedings TO enforce the
penalties and liabilities provided by
law for public officers and persons
failing to comply with the provisions
OF this act and Of the revenue and
machinery acts: to prefer charges 70
the governor against assessing and
taxation officers who violate the Law
or fail to perform their duty in ref.
erence 10 assessments and taxation
And in the execution Of these powers
the said commissioner may call upon
the attorney general or any prosecut.
ing attorney in the state to assist
him.
Duties Of Board.
Sec. 2. IL shall be the duty OF ths
state board OF equalization:
I'D To meet on the third Tuesda,
Of January Of each year, at the Office
OF the state tax commissioner in tbs
city Of Raleigh. for the purpose o
equalizing assessments OF real prop
erty as between the several counties
OF the state.
f2l To review the preiiminar,
findings made by the state tax com
missioner in compliance with tn
provisions Of subsection five OF sec
ton nine OF this act. In doing 50
the board shall take irto considera
ton, data. abstracts OF property as
sessed for taxation and statistics &C
quired, collected and complied by tn
said commissioner, together wit
such further evidence, oral or b
affidavit. which may be submitte
under the notice required TO be give
under section eleven, 10 the officer
of the respective counties interested
and upon the whole Of such informs
ton, II shall be the duty Of the boar
TO affirm, modify, or reverse the find
ings Of the said commissioner wit
respect 70 the per eentum OF increas
, In the valuation OF the real propert
In the several counties. separated,
There being q quorum present. III
action or majority Of the member
Of the board present shall be deeme
: 70 be the decision Or the board, an
II there be tie vote on any Or I'll
findings Of the commissioner, sue
finding or findings shall be consIs
, cred Al having been affirmed.
Sec. 10. II shall be the duty of Ii
! state tar commissioner and the stat
board 0f equalization to make an
submit % the governor an annual T,
I port Of the matter pertaining 10 ii
due performance Of the duties
! their Offices. on or before the fin
J day Of December Of each year. IA
flrxt report TO be made and sui
I mitted on or before the first of d
! rember. 1912, and they shah ali
: submit 70 the general assembly,
] each regular session thereof. d rep0
! Of the work accomplished by the sa
+ commissioner and the said board IT
> der this act. and OF the pFactIe
I working and operation of the taxi