The weekly chieftain. [volume] (Vinita, Craig County, Okla.) 1905-1913, 1912-01-19

any year, or should the county as
SCISSOR, or his deputy fail to adminsis
ter the requisite oath or attest the
same in the manner prescribed by law
or should the party rendering property
| for taxation fail to subscribe to the
list of the assessment sheet, neverthe
less it shall be as binding and valid
to all intents and purposes, as if made
in strict pursuance of law.
Section 8. In all cases of failure
to obtax statement Of property for
any eausSs, it shall be the duty of the
county assessor to ascertain the
amount and value of said property and
assess the same as he believes to be
the fair cash valuation thereof. Should
any person, firm or corporation refuse
TO list his or their property. the county
assessor shall add as a penalty fifty
per cent of the fair cash valuation of
the property found, which shall be
entered and expended on the tax books
against the person, firm or corporation
and shall be collected as all other
taxes.
Section 8. The county assessor
shall, on the first Monday in June, de
liver all lists of property to the county
board of equalization for the purpose
of having them adjusted and equalized
Section TO- Should any county as
SCISSOR fail to make out and return his
assessment roll to the board of equaliz-
alton in the time and manner provided
for in this act, it shall be the duty of
the county commissioners to deduct
from his compensation, the sum of
twenty-five dollars (s25.00) for each
days delay for such neglect and fail
ure, and should his roll or books pre-
sent proof showing the same to be inn
perfect or erroneous, the county COM
missioners shall have the same cor
reeted and the costs thereof deducted
from the compensation of the county
assessor.
Section H. On and after the first
Monday in January, 1912, the offices of
township assessor and township board
of equalization shall be abolished. a
board of equalization is hereby Great
ed, to be composed of the county com
missioners, and the county assessor
shall be secretary of the said board.
The county equalization board shall
meet at the county seat, and shall hold
a session commencing on the first Mon
day in June of each year for the pur-
pose of equalizing taxes over the eoun-
ty, notice of which shall be given at
least ten days prior therto in some
newspaper of general circulation in
the county. Provided, however, should
the assessment rolls be not received
from the assessor, they shall adjourn
from time to time until said rolls shall
have been received Any person who
may think himself aggrieved by the
assessment of his property shall have
the right to appear before the board
for the purpose of having the assess
Iment of his property adjusted. Com
plants against the assessment shall
be determined by the board in a sum-
mary manner, and the assessors lists
shall be corrected and adjusted accord
ingly. Provided, that an appeal may
be taken from the final action of said
board as provided by law Said board
shall have the authority to raise, lower
and adjust individual assessments, fix
ing the same as the fair cash value of
the property. to add omitted property
and to cancel assessments of property
not taxable. When any assessment
has been raised. or other property ad-
del thereto, by the board. five days
notice thereof. in writing, shall be
given to the owner of such property,
or his agent properly mailed to such
person, at his post office address ap-
pearing on the assessment sheet, to
appear at time and place fixed in said
notice, and show cause why such as
.sessment shall not be increased or
other property added thereto.
Section II. After the sitting of the
board of equalization, the assessor
shall proceed TO correct and revise
the assessment roll as per the order of
the board of equalization. and on com
pletion, not later than Saturday. be
fore the third Monday in June, he shall
make an abstract of his assessment as
revised by the county board of equaliz-
alton, and transmit the same to the
state board of equalization, and i'm
mediately after the receipt of the re-
p IT from the state board of equaliza-
tion, he shall proceed to revise his as
sessment rolls accordingly.
Section 1S. The county excise board
shall certify all leyies to the assessor
and he shall proceed. on receipt of
same, to make out the tax rolls with