The Parma herald. (Parma, Idaho) 1903-1917, 1912-02-01

Il
islature closed last night. The follow
ing is a summary of the work just
completed by the legislature;
House Sill No. 90
| Exceptions-school, state, county,
federal and municipal property, church
and fraternal property from which no
rent is derived, and that Of widows,
orphans and civil war veterans when
total value of the estate does not exceed
$4,000. Also growing crops, fruit and
nut trees under age of four years, and
grape vines under age Of three; capital
stock of corporations when property has
been assessed, librsries and farmers
tools up to 500, possessory rights to
public lands. mortgages, cooperative
irrigation systems, and 5000 ON home
. improvements.
County commissioners required to
prepare in April an appropriation bill
for the ensuing fiscal year. Expenditures
limited to that estimate.
All taxable property to be listed at
full cash value and assessed at 40 per
cent of same, full cash and 40 per cent
to be carried in separate columns on
assessment roll.
Bank stocks assessed in place where
banks are located Any such stock in
vested in real estate exempt and real es-
tate taxed.
Ships and boats not registered assessed
at residence of owner.
County commissioners commence
equalization first Monday in July. All
applications for reduction must be sworn
to.
, State boards to assess telephone aud
, telegraph lines and railroads, and appor-
} tion taxes to counties. Value of rail-
: road determined by adding value Of
franchise, rolling stock, railroad track,
telegraph, telephone, and railroad prop
; ertY.
State board to determine valuation OF
state by fourth Monday in August and
make apportionment to counties.
Bill includes following classifhcations
: OF property Patented, suburban, or
chard and vine, irrigated agricultural,
rain belt agricultural, dry farm, natural
meadow and pasture, grazing. desert,
waste and swamp, mineral, standing
timber, cut over and burnt timber lands.
| u. -. - 81, F,Ifo.... p,-;~asa
lots, residence lots, and addition and
out lots.
Personal property to be listed as fol-
lows: Cattle-Thoroughbred, graded,
common, beef or oxen, and COWS. Hors-
es-Thoroughbreds, graded, common,
stations, colts, jacks, jennets, mules.
Sheep and goats-sheep, imported, fine,
graded and common goats, common and
angora.
II Personal property tax when lien oil
real estate te be written in real estate
! roll. Classiffications of personal prop.
erty to be abbreviated in roll with let
ters.
: State auditors to prepare uniform
assessment rolls and tax receipts for ali
counties.
Semi-annual payment of taxes when
amount is over 500. Taxes become de,
linquent first Monday of January of Jan.
uary if half is not paid on that date
, Other half to be paid by first Monday in
July.
Securing tax deed only. after owner OF
/, occupant of property shall have beer
i notified at least three months in advance
Of securing such deed.
Tax collector must stamp on tax re-
ceipts amount OF taxes still remaining
delinvuent.
Definition of full cash value of prop
v erty is given as the 'value Of such prop
= erty in the market in the ordinary course
Is Of trade"
MI 5000 appropriated for use OF stat,
v board of equalization in obtainingin for
n nation on taxation matters.
10 Makes it the duty Of state board to re
IF quire its employees TO secure what dat
l. it may require.
D. Numerical assessment Of real estate il
f. place Of alphabetical.
IS House slH No. 3
State poll tax law repealed, but Law
remains in force regarding poll take
assessed during 1911.
House sH No. 5
a. County commissioners may in thei
Is discretion levy 81 poll tax. Men owe
o. 80 years of age and women exempt
E. Cities and incorporated villages to re
al ceive 75 per cent of poll taxes collecte
within their limits, those collected i
rural districts to be spent where col
lected.
!, House Bin No. Q
:. Highway boards may in thoir discre
ton levy road poll taxes not to excee,
81 in cash when the county does not lev
le poll tax.
g House Bit No. 2s
D. Legislature may appropriate not ex
ie ceeding $4,000 for predatory anima
fund. to be included in general ad va
,f loren levy on real property.
Hsuse Bill No. II
' Not exceeding $50, 900 to be raised 70
'r livestock sanitary fund in same manne
as provided in house bill No. 20.