The Harrison times., 1912-06-22

its opinion may be necessary to the per-
| formance of it's duties as herein pro-
vided In boards consisting of three
/ members two shall constitute a quorum
in boards consisting of five members
three members shall constitute quorum
Section ~. The clerk of the BOARD
shall keep, in book provided for that
purpose, record Of the proceedings OF
| the board. Said record shall show the
items of personal property and parcels
| of real estate whose valuations the
board has changed. Before the fltteenta
| day of August CIR before adjournment
provided the board adjourns before the
| Fifteenth day of August, the clerk OF
| the board shall prepare a written or
| printed notice of each increase IN Nalua-
tion made by the board. Such notice
| shall show each item of personal prop
| erty or parcel of real estate which the
| board has assessed or whose valuation
| II has increased; also the valuation as
originally made and the valuation the
! board has placed thereon. Such notice
shall be signed by the chairman and the
/ clerk of the board II shall be served
on the owner of the property whose
| assessment is affected. or his agent,
| either by the clerk in person or 1t shall
be sent by mail to such person or agent
| The notice shall warn the person affect-
| ed to appear at a session or the board
| of Supervisors of assessments to be
begun and held on the fifteenth day or
| August following, and show cause why
such increase in valuation shall not be
| made.
Section 70. On the fifteenth day of
| August each year, the board or super
| yjsors of assessments, with the county
iudge as eX-officio member and as
| chairman thereof, shall meet as board
Of revision and appeals for the purpose
of hearing complaints that taxpayers
nf ~
deryaluation or generalization of prop
erty. Such sessions may continue from
day to day until the first day of Sep
tember, If the board does not sooner
complete It's work At such session the
board shall be governed by the follow
! ing rules:
/ It shall hear and consider no evil
dence unless the witnesses are sworn
as witnesses are sworn in a court OF
taxpayers aggrieved because Of
the valuation placed upon their prop
| erty by the assessor or by the board
sitting as q board OF equalization may
appear in person and by attorney and
offer any legal evidence they may have
touching the justice or legality Of the
proposed increase in the valuation Of
their property.
q The county and State may appear
either by legally appointed attorney 0r
by the prosecuting attorney or his
deputy. .
that another taxpayers property is un-
deryalued he may appear before the
board and make complaint and II shall
be the duty OF the board to adjust all
assessments so complained of in such
| manner as the facts may warrant.
&. II It should develop at the hearing
or in any other way that items Of per-
| sonal property or parcels of real estate
are assessed below their true and full
value in money, the board shall raise
the valuation OF such undervalued prop
| erty TO its true and full value in mon
ev FIRST giving the owner of such prop
erty notice as Is provided In section ~
A hereof, to appear and show cause why
i such raises should not be made.
G. II shall not be considered as n
ground for reducing the valuation OF
| the property OF the taxpayer that ad-
Joining property or that other property
in the county Is assessed below its true,
| full and proportionate value In money
or Is not assessed at all. but such other
pnderyalued property shall be by the
! board increased In valuation 10 Its true,
| full and proportionate value ia money
| c~ properly assessed, as the case may
be,
| 7 By o. vote Of majority OF the
! hoard any contested assessment can be
reduced or raised as the evidence in
troduced at the hearing may justify,
Section "A. II Is the purpose OF sec
tIon 73 hereof to give objectinR tax
payers the full period from the fifteenth
day OF August 70 tho first day OF Sep
tembcr to appear before the board and
object 10 tho raise in valuation or thel-
property as fixed by the board slttii
as board OF equalization or by the
assessor az provided In section 52 hereof
III the board shall have completed the
confederation OF all hearings before II
| carller than the first day OF September
Il shall adjourn over until such day 80
as 10 give the taxpayers the benefit OF
the fun period above stated for con.
testing proposed increases IN valuation
Section rs. The valuation OF all
property os fixed by the assessor or by
the board of supervisors OF assessments
sitting rs an equalization board shall
be deemed and held 10 be the true ana
fun value Of such property unlcss by q
vote of majority OF tho board OF au'
| perVisors or assessments sitting as n
board of revision and appeals the same
shall be changed,
Section 10. when the board OF su.
perVlsOrg OF assessments has completed
It's work as n board OF revision and ap-
peals, the clorS OF tho board shall enter
In the assessors real and personal tax
books, In q column provided for tho
purpose, the valuation aa oduallsod, OF
| each itom OF poreOu property ana
| parcel OF real estate 1850 valuation
has been changed by ~ board
section A. on or before the first day
of September each year, the assessor
shall make out ana deliver 10 tho clerl,
OF tho county court, II report In tabular
form IN the book 10 be furnished him
by the clerk, as prescribed In section
GS hereof, a statement OF tho amount
description ana value OF real property
subject 10 be listed for taxation In his
county, and the amount and description
Of all lands belonging 70 The United
states and 20 the state OF Arkansas
also, OF all other lots, parcels or tracts
OF land exempt from taxation which
return shall contaln
I, The names OF the several persons
| companies or corporations In whose
name tho several tracts OF real property
other than the property situate IN IN.
corporntod cities and towns, In each
congressional township within his couna
~ shall have been listed, and In ap.
prOpriato columns, opposite each name
tho description OF each tract by sections
or tho largest subdivision Of which the
nnmo IL capable. designating the mum.
her OF the section ana the part thereof
and the congressional township or sur
Yey, and the value Of each tract de-
termined by the assessor, lands belong
ing 20 the United States or TO this
State not TO be valued
9. Tho names OF the several persons
| companies or corporations In whose
names The several lots OF real property
IN each town or city In His county ahnll
NaNa faH.l.