The Harrison times., 1912-06-08

It's opinion may be necessary TO the per
formance of it's duties as herein pro
yided 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, a 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 tifteentn
| day Of August or before adjournment
| provided the board adjourns before the
! Fifteenth day Of August the clerk OF
| the board shall prepare 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
! 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| originally made and the valuation the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 10 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
ViSoTs 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,
! aorValuatiOn or generalization Of prop
| erty. Such sessions may continue from
! day to day until the first day Of Sep
| TENDER If the board does not sooner
! complete its work. At such session the
board shall be governed by the follow
! ing rules:
/. i shall hear and consider no evil
| dence unless the witnesses are sworn
as witnesses are sworn in court of
| justice.
@ Taxpayers aggrieved because of
| the valuation placed upon their prop
! erty by the assessor or by the board
| sitting as a 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 pr
| ny lllc P'''VN"N''A "''''"'' 'S
T. If taxpayer is OF the opinion
| that another taxpayers property is un-
| dervalued 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 II 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 It's true and full value in mon
ey first giving the owner OF such prop
erty notice as Is provided In section 72
| hereof, TO appear AMI show cause why
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 It's true
fun and prop0rtlonatc value in money
or Is not assessed at all but such other
undervalued property shall he by the
board Increased IN valuation TO It's true
| fun and proportonate, value in money
or properly assessed, as the case may
2 BY a vote Of n majority OF the
board any contested assessment can be
reduced or raised as the evidence in
troduccd at the hearing may Justify
Section "a. II Is the purpose Of se5-
| tlon az hereof TO give obJecting tax.
payers the fun period from the fifteenth
| daV Of August 20 the first day OF Spps
! tembcr to appear before the board and
| object TO the raise In valuation OF thcir
property as fixed by the board sttlf
! ag n board OF equalization or by the
assessor as provided in section 80 hereof
| III the board shall have completed the
| consideration OF all hearings before Il
| earlier than the first day OF September
| II shall adjourn over until such day so
az 60 give tho taxpayers the benefit Of
! the fun period above stated for Cona
| testing proposed Increases IN valuation.
Section 75, The valuation OF oil
property az fixed by the assessor or by
! tho board OF supervisors OF assessments
! sitting az an equalization board shall
! be- deemed and held 10 be the true and
| FUN value Of such property unless by II
! vote OF majority Of the board OF suH
| porvlaorS Of assessments sitting az Il
! board Of revision and appeals the same
! shall he changed,
section 7G, when tho board OF su.
| pcrVIsOrQ Of assessments has completed
! It's work az board OF revision and Ops
! pogls, the clorlS OF tho board shall enter
! In the assessors real and personal tax
! books, I'm a column provided FOR the
! purpopo, the valuation, 0s oduall2od, OF
| each itom OF per'o" property ana
parcel Of real cstato IDgc valuation
! has boon changed by IN board,
section a. On or before the first day
! OF September each year tho assessor
| shall mako out ana deliver 20 tho clerk
! Of the county court n report In tabular
! form in the book 20 be furnished him
| by the clerk as prescribed In section
! GS hereof, statement Of tho amount,
! description and value OF real property
| subject 10 be listed for taxation In hts
! county, aud tho amount ana description
! ~ all lands belonging 20 the United
! states ana 20 the state OF Arkansas
! also, Of all other lots parcels or tracts
| Of land exempt from taxation which
| return shall eontnlni
I, The names OF tho several persons.
! companies or corporations In whose
name the several tracts Of real property
| other than the property Mtu0tc In IN
! oorporntod cities and towns, IN each
! congressional township within hia couns
! IT, shall havc been listed, ana IN ups
! propruto columns, opposite each n0mo,
! the description Of each tract by sections,
or The largest subdivision 0f which the
same lo capable, designating the NUM-
! hor Of the section ana tho part thereof.
ana The congregational township or sur
vrN ana the value Of each tract dee
! lorminel by the AnseaH0r lands belong
! lng 60 the United states or 20 this
! State not 90 be valued
@. The names uf tho several persona
! companies or corporations I'm whose
| names the several lots OF real property
! I'M each town or city IN hts county shall
! have boon listed, ana In appropriate
! columns, opposite each name, the de-
I.V q - Il.