Pine Bluff daily graphic., 1912-06-08
aLgEE 4RKNsA SATURDAY. MORNING. JUNE 2

Section ss. The affidatits fequired py snis Act to he tnade by tae assesss. board Of AupAfvisors of nsaessn ents 1 lsection 64) shall he entered in full on
 .he asssssors books prescribed by sec l tions 66 and 6s hereof.
 I section 70. The session of the board
 uI supereieors Of assessments beginning
 tne first day Of July. shall be for the | purpose of completing and eq,laiizing
 tne assessments of the county. 1t shall ruliy in detail the assessments of real ahu personal property as made by the assessor. Members of the board shall ne ssss,n aha compare the returns of as, sessment or property of the several
 towns and districts and eaualize the
 same to the end that each tract or lot na,s ns rSai property and each article of US true and full value in money In perIorming it's duties in completing and eqnaiizing the assessments of the county lowing rules:
 J. It shall raise the valuation of each tract or lot of real property which, in and opinion; fp',1 & IS assessed below it's true thereof.
 2 It shall reduce the valuation of ; sacn tract or lot which, in it's opinion,
 IS IS assessed above it's true and full value ,n money to such sum as it believes to De it's true and full value.
 O.; It shall raise the valuation of eacn Item or personal property which,
 in it's opinion. is assessed below it's true and full value in money, to such sum as It believes to be the true and full value thereof. and it shall raise the az property of each individual, firm or cor pofation. when it believes that such az sregate valuation is below the true and
 full value of the personal property be- lOn&fuE to such indiStdun1 firYn corporation to such sum as 1t believes to pc the true and full valuation thereof 4; It shall reduce the valuation of each item of personal property which
 m it's opinion. is assessed above it's true ana full value to such sum it be-
 I1eves to be the true and full value
 Valuation or the personal property of
 any individual. firm or corporation to such sum as in it's opinion Is the true and full value thereof D. It shall place upon the taX-books any omitted items of personal property
 subject to taxation. provided such items are not placed thereon when the omis- sion is discovered by the assessor It shall assess such omitted items at their true and full value in money. S. It shall assess the taxable property
 or every person who has failed to make and file the list required by law and l whose property the assessor has failed | or refused to list. '. It shall place upon the textbooks l eAN oSSCSS Ut us true hIu IulI value III | money any parcels or lots of land which l the assessor may fail or refuse to assess:
 and it shall add to the assessed valua-
 tion of .any real estate any improve ! ments that have been placed thereon. 1 and which the assessor has failed or
 refused to list as required by law. E. It shall have and exercise com
 pleta and perfect supervision over the
 assessments of the county. and may do and perform any acts not Inconsistent
 with this Act to- the end that all the
 property of the county subject to tax
 ation be taxed at its true and full value
 tn money as required by law. The as- l sessor shall attend at all sessions of ! the board and render such assistance
 and give such information as the board | may require y=4sfss
 Section H. The board shall perform i It's duties with respect to reviewing
 assessments of the county and edualiz-
 ing them between the first day of July
 and the fifteenth day. of August of each
 year. It snail devote such time as in l its opinion may be necessary to the per l formance of its duties as herein pro-
 tided, In boards consisting Of three l members two shall constitute quorum: | in boards. consisting of five members
 three members shall constitute quorum l Section 72. The clerk of the board ] shall keep. in book provided for that l purpose. record of the proceedings of
 the board. Said record shall show the
 of real estate whose valuations the
 board has changed. Before the fifteenth
 day, of August or before adjournment
 provided the board adiourns before the 1 fifteenth day of August. the clerk of
 the board shall prepare written or
 printed notice of each increase in valua-
 tion made by the board. Such notice 1 shall show each item of personal prop
 erty or parcel of real estate which the | board has assessed or whose valuation | it has increased; also the valuation as
 originally made and the valuation the
 board has placed thereon. Such notice l shall be signed by the chairman and the clerk of the board. It shall be served on the owner of the property whose either by the clerk in person or it shall he sent by n1ail, to such person or agent
 The notice shall warn the person affect cd to appear at a session Nof the board begun and held on the fifteenth day of August following. and show cause why such increase in valuation shall not be made. .,sD
 Section g. On the fifteenth day of August each year, the board of super visors of assessments, with the county judge as ex-officio member and as chairman thereof. shall meet as a board of revision and appeals for the purpose of hearing complaints that taxpayers may have to make. because of, the un- derval9ation or overvaluation, Of prop erty. Such sessions may continue from day to day until the first day of Sep tember if the board does net sooner complete it's work. At such session the
 1oti u ordii ue 6ONctHeu US thS IOiloW- ing rules: ,sss,
 1. It shall hear and consider no .evi- dence unless the witnesses are sworn as witnesses arc sworn in a court of justice.
 ?. Taxpayers agGricved because of the valuation placed upon their prop crty by. the assessor or by the board sitting as a heard ot eaualizat tion may appear in person and by attorney and offer any legal evidence they may have touching the justice or legality of the l proposed increase in the valuation of their property.
 ,. The county and State may appear either by legally appointed attorney or by the prosecuting attorney or his deputy. "
 f. If taxpayer is of the opinion 1 that another taxpayers, property is un- derNalued he may appear before the | board and make complaint and it shall be the duty of the board to adjust all assessments so complained ot in such manner as the facts may warrant.
 5. If it should develop at the hearing or in any other way that items of per sonal property or parcels of real estate