The commonwealth. (Scotland Neck, N.C.) 1896-1929, 1911-05-11
DUTIES OF TAX ASSESSORS.
The Time for Listing Property Changed
from June 1St TO May lSt.

in the matter of listing and assess
ing property, both real and personal,
under the new machinery and rev.
enue acts. The section Of the law
as to their duties follows:
Sec. 1.-THE county assessors
may require the assistant assessor to
meet him at such time and place as
he may designate before assessments
begin. to confer with them relative
to their duties in making the assess
ment and valuation of real and per-
sonal property subject to taxation,
and in reference to the equalization
Of values as between individual tax
payers and as between the townships.
Sec. 18.-The county assessor
shall meet with the different town
ship or assistant assessors appointed
for the county. at the county-seat
or at such places within the town
ships Of the respective assistant as
SCISSORS as he may designate, at least
/ one day during the period OF assess
ment, and as early in the assessment
period as practicable, and shall con
fer with and instruct such assistant
in the discharge of his duties.
Sec. 19.-The assistant assessor
shall begin work on the first day Of
May in each year, and shall complete
the same as early as practicable, and
shall return his list Of assessments
so made out to the county assessor.
Immediately upon the completion
| thereof by the assistant assessor ana
/ the return thereof by him to the
county assessor, the county assistant
assessors shall revise such list at
such place and at such stated time
or times before the first day Of July
as the county assessor may desig-
nate, and make such changes as may
be agreed upon as to the values OF
the property listed ald assessed by
the said assistant assessor. In case
cf 2 disagreement, the matter shall
be referred to and decided by the
county board Of equalization when
z % review and eaualize the
assessments in the county. The
schedule shall have ore column in
which shall be placed the values
{! fixed by the assistant assessor: one
; in which shall ba placed the values
! fixed by the joint action Of the county
assessor and the assistant assessor;
and the third for the value to be
fixed by the county board Of equali-
zation. The assessment, when made,
shall be in force for four years, or
until altered, as provided by this
act, by reason of structural improve
ment, erection or destruction.
Sec. 2O.-The assistant assessor
shall visit each taxpayer in his town
ship between the first and the thirty
first day of May, and shall obtain
from such taxpayer full, complete
and detailed statement of each and
every piece and kind Of property
real, personal and mixed, which
each taxpayer shall own on the frs
day of May, together with as neal
as possible the true value in money
owned by him or them or which
2 may be under his or their control ii
agent, guardian, administrator, O.
otherwise, and which should b,
I, listed for taxation. And it shall bt
: the duty Of the assistant assessor to
e ascertain and place the actual casf
value in money opposite each piec
or class of property listed for taxa
ton. He is hereby auth orized AM
empowed to administer oaths IN a
t cases necessary to obtain full AM
e correct information concerning an
g taxable real and personal propert
q in his township. In the event tha
f the assistant assessor has failed t
obtain such statement from an
S taXDayer before the first day O
g June because he has been unable t
n visit all taxpayers within the towr
i ship, or in case the assistant assesso
could not find such taxpayers, G
q for any other reason, it shall be tn
e duty of such taxpayer to make a re
o turn of such statement of propert
& at the home or Office OF the assistar
> assessor on or before the fifteent
g day of June. And thereafter tn
II said assistant assessor, upon motto
g posted in five public places in h
ID township or given in a newspape
n published in his county, ten da,
e. before the time named, may requll
all persons, delinquet in the matt'
= of listing their property or WI
q have failed to list their propert
q for any cause, to appear at tt
81 place and times stated in such motto
q and list their property. Such notl
& shall be posted or published on
+ before the tenth day Of June.