The Harrison times., 1912-06-15


its opinion may be necessary 10 the per-
formance Of it's duties as herein pro-
Vided In boards consisting of three
members two shall constitute quorum;
in boards consisting OF five members
three members shall constitute quorum
Section 70. The clerk of the board
shall keep, in a book provided for that
purpose, record of the proceedings or
the board. Said record shall show the
items Of personal property and parcels
Of real estate whose valuations the
board has changed. Before the fifteenth
day Of August or 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 valua-
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
it 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originally made and the valuation the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. It shall be served
on the owner of the property whose
assessment is affected, or his agent,
either by the clerk in person or it shall
be sent by mail to such person or agent.
The notice shall warn the person affect
ed to appear at a session of 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 73. 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-
derValuation or generalization OF prop
erty Such sessions may continue from
day to day until the first day of Sep
tember, III the board docs 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 court Of
Justice
q, 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.
3. The county and State may appear
either by legally appointed attorney or
by the prosecuting attorney or his
deputy,
4. IF a taxpayer is OF the opinion
that another taxpayers property Is un-
deryalued he may appear before the
board and make complaint and 1t shall
be the duty Of the board to adjust all
assessments so complained of in such
manner as the facts may warrant,
5. 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
crty to its true and fun value in mon
ey, first giving the owner of such prop
erty notice as is provided in section "
hereof, to appear and show cause why
such raises should not be made,
6. II shall not be considered as
ground for reducing the valuation OF
the property or the taxpayer that ad-
Joining property or that other property
in the county Is assessed below It's true,
fun and proportionate value In money
or is not assessed at all but such other
undervalued property shall be by the
board increased In valuation TO It's true,
full and proportionate value ia money
or properly assessed, as the case may
By n vote OF n majority OF the
board any contested assessment can be
reduced or raised as the evidence In
troduced at the hearing may justify.
tion 73 hereof TO give obiecting tax
payers the full period from the fifteenth
day OF August 10 the first day OF Sep
tombcr to appear before the board and
object 10 the raise In valuation OF thClr
pr0perty as fixed by the board sittir '
az q board OF equalization or by the
assessor as provided In section Sc hereof
If tho board shall have completed the
| consideration OF all hearings before II
! earlier than the first day OF September
Il shall adjourn over until such day 50
az TO give the taxpayers the benefit Of
the fun period above stated for con.
testing proposed increases In valuation,
Section 7b The valuation OF all
property ns fixed by the assessor or by
tho board OF supervisors OF assessments
sitting as an equalization board shall
be deemed and held TO be the true and
fun value OF such property unless by II
vote Of q majority OF tho board or SUI
pcryig0rS OF assessments sitting rs u
| board Of revision and appeals the same
shall be changed
pcrysors Of assessments has completed
It's work as board Of revision and Op-
pc0lS, the clOrk or the board shall enter
In the assessors real and personal tax
books, In q column provided for the
pufp0Ho tho valuation os eduNllsed, or
each item or perso" property ana
parcel OF real estgte ,ae valuation
has been changed by board
section H. on or before tho first day
OF September each year tho assessor
shall make out and deliver 20 the clerk
Of the county court report IN tabular
form In tho book 10 be furnished him
by the clerk, az prescribed In aeetion
BS hereof u statement OF the amount
description and value or real property
subject TO be listed for taxation I'm his
county ana the amount ana description
of all lands belonging 10 the United
states ana 10 the state OF Arkansas
also Of all other lots, PARCELS or trncts
Of land exempt from taxation which
return shall c0ntani
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 o0un-
~, shall have been listed, ana in ap=
pf0pfiate columns, opposite each name,
the description Of each tract by sections
or the largest subdivision or which the
| same is capable designating the num=
Der OF the section and the part thereof,
ana the congressional township or sur
vov, ana the value OF each tract de-
tormlnod by tho assessor lands belong
ing 60 the United states or 20 this
State not 10 be valued,
2, The names OF the several persons
| companies or corporations IN whose
names tho several lots OF real property
! IN each town or city IN his county shall