Pine Bluff daily graphic., 1912-06-22
ZEN 5. 

,,-sSeSsmentS. to furnish the assessor or board as the case may be a list of tne taxpayers in such school district If sHstii further be the duty of each mem per or the school board to furnish any nt ilei ormahon with respect to the value UT property in his district of which he nay De in possession when the same is uemanded by the assessor or board of superVlsors of assessments or any member thereof
 section 60. When the board of SUD- CINisoIS or assessments shall have per turned the duties imposed upon it by section 61 of this Act it shall adjourn ~ ~ meet the first day of July following, or on the second day provided the first day shall fall on Sunday. The chair man ot the board shall have power to cali the board together at an earlier na.e n provided majority Of the mem- pers request him to do so in writing, s.a,lng Tn the request the reason for such call and the business to be per Iormed at such meeting.
 section 61. The assessor shall ap- point as many deputies as in his opinion may De necessary to enable him to properly assess the property of the county. The appointment of each depu- ty snail be subject to the approval of tue board of supervisors of assess ments and no person shall serve as deputy assessor whose appointment has not been confirmed by the board The appointments of deputy assessors sGaII be passed upon by the board at the session held on the first day of Febru- ary, or at the first called meeting held
 Section @. The board of supervisors or assessments shall have power and 1t is hereby made it's duty to remove any deputy assessor who does not per form his duties in the assessing of property as this Act provides, and any vacancy as deputy assessor shall be filled by the assessor in the same man ncf as the appointment was originally made.%}
 Section 63. Deputy assessors appoint ca under this Act shall attend at such places may be required by the as- sessor and shall perform such duties in the receiving of lists and assessing property as the assessor may direct They shall have power to administer the oath to persons listing property, and to do and perform all things the assessor is by this Act required and en- powered to do.
 of assessments shall meet on the first day of July of each year for the pur- pose Of equalizing the assessments of real and personal property of the county Before entering upon the discharge of their duties each member of the board shall take and subscribe to the follow ing E., oath
 dp solemnly swear that l will perform the duties of member of the board of supervisors of assessments of ........ county as the law directs; that I will examine carefully into all of the as
 
 county; that I will raise the assessed valuation of all property in said county now assessed below it's true and full value in money to it's true and full value in money: that I will reduce the assessed valuation of all property now assessed above it's true and full value Tn money to it's true and full value in money; that I will equali2e the assess mepts of the county a basis of the | true and full value in money; that in equal1zng the assessments of the county | | ,l; of valuation than the true and full value | in money of all the property of the | county and What l will in all things d,,n dh,itnfuly e observe ops the law in the dis now about to enter as member of the board of supervisors of assess ments.
 Section e5. If any person shall be- gin any new business of any kind in i any district or town in the county after l the first day of February. and before l the flrst day of October, it shall be the 1 duty of the assessor to assess such new business in the same manner as he l would have done had such business been in existence at assessing time. If | such new business shall have been as seSsed by the assessor before the first | day of July it shall be included in the regular assessment rolls submitted as | hereinafter provided by the assessor to | the board of supervisors of assessments. | If such assessment be made between | the first day of July and the first day i or September, it shall be submitted to | the board of supervisors of assessments | to be passed upon by it along with the ! other assessments of the county. Prop ! erty in any way overlooked by the as sessor or omitted from the assessment | at the regular assessing time. shall be | assessed in the same manner as is prop | erty put into new business. No per | son shall be compelled to pay taxes twice on the same property for the same | year. Money invested in a new business after February first, and included in the regular assessment of the person owning it on February first shall not be included in the assessment of a new business begun after assessing time
 Section 66. The assessor shall. on or before the first day of July make out in tabular form in a book prepared for the purpose, statements of the names of the persons. firms, companies and corporations whose lists he has taken sessed showing the political township or ward residence and also the post office address of each. Names shall be arranged in alphabetical order and bv in each school district all the personal property taxable therein In cases where towns and school districts are not coterminous and the school district includes territory not included in the town there shall be two statements ar ranged in alphabetical order with respect to the names of the taxpayers. one of which shall include the names of the taxpayers residing in the town and the other of which shall include the names of the taxpayers residing without the town but in tue school district The assessors books shall also contain columns with appropriate headings in which to enter opposite the names of the taxpayers tho value of the several classes of personal property reouired by law to be listed Each list taken by the assessor shall be entered upon the books separately and the assessor shall enter opposite each name in the proper column, the value of each of the several classes of property listed. There shall also be a column in which to en- ter the total of all property listed by the taxpayers and the assesSor shall enter the proper amount in said columns Said books shall also contain a column in which to enter the valuation as capitalized by the board of supervisors of assessments; likewise a column in which the county clerk shall extend the valuation as capitalized by the Arkan- sas Tax Commission. Said books shall be filed with the county clerk by Sep tember first.
 Section G.. The real and personal taX-books and all the lists and returns to bo made bN tho ia NDa VcrS pro,jdel