The Sentinel=record., 1912-06-27

,.NsttN 1t HfnFfNthUrs CT assessments section t+) shah pc entered in fuil 0n the assessors books prescribed by sec.
 tions ee and es hereof
 [ section 1a The sesn;on of the board uI supervisors Of assessments beginning the first day of Juip. shall be for the purpose of completing and eaualiaiue the assessments Of the seeunty It shall De the honrps 2 duty to examine care IaHy An detail the assessments of real
 ann personel property as made by the assessor. Members Of the board shall examine and compare the returns of us- sessmenf of property Of the several same to the end that each tract or lot 1 oI real property and each article Of personal property shall pc assessed at performing it's duties ln completing ana | equalizing the Assessments of the county she board shall proceed under the fol 1 lowing rules
 | 1t shah raise the valuation of each tract or lot of real propert~ which. ir it's opinion is aSseSsed below its true and tull value tn money to such sum as | t believes to be the true and full value 1 ? It shall reduce the valuation of each tract or lot which in its upini0n.
 E assessed above its tras and tall value | in money to such sum as 1t believes to be its true and tull value.
 ,. It shall raise the valuation of each item of personal property which. 1 in It's opiuion is assessed below it's frue
 
 iis it believes 10 he the tree and fttl fatMe thefeof and it shah raise the agr Sreeate sslaattoA sf all ths pePsonal
 pfoperty 9f esseh int4YidasE f5rm 0r cer- pcfAtiptt Nhen it believes that Salch az NRe@ete fai1a tlan fs he1oU tae true and full value of ahe perSobxtl propertv be- lel 3lpk 13 Saeb tisfivtauak firsn or e@rR@rHri@n % sueh sunn as lg eetleves !, e e@ tte tfne and fulA xaf0ati0n taeFeof A It shaif reealfU ebe Fai0atfou of eaRh tesn ot Regso&st proteFtv which. N f14 and fali nslus to si1cA ss1tn as < be lseHss ho oe t9r trxa and faff value tnefeef tt sfalt reda&ee the aggregate Fass'aega 4S the parsonag property of sttfsii siisn as Aa It's oninfan is the true atit fisD vshlIs kheFeaF
 q At sasAN plsee uson the tax-bocks Aa'H Hp3pted tsrutS 1I personal Dropertv sss3seet ea taxafion provided such items afe moo placed thereon when the omis- @snH s discovered by the assessor. It sAAii assess such omitted Items at their lF1e Nnd full value In money. lt shah assess the taxable property 1f sFery person who hes tailed to make aEd He the hst required by law and or refused to list
 II shall place upon the tax books and assess at its true and full value in money ahy parcels or lots of land which the assessor may fall or refuse to assess; and it shall add to the assessed yalua- ton or any real estate any improve nents that have been placed thereon, and which the assessor has failed or refused to list as required by law. s. It shall have and exercise com pete and perfect supervision over the assessments of the county and may do and perform any acts not Inconsistent with this Act to the end that all the property of the county subject to tax ation be taxed at itsi true and fun value ln money as required by law. The as- sessor shall attend at all sessions of the board and render such assistance and give such information as the board may require
 sectsea 2 gAe board shall perform its duties with respect to reviewing assessments of the county and eaualiz= Ing them between the first day of July and the fifteenth day of August of each year It snail devote such time as in | it's opinion may be necessary to the per | formanee of Its duties as herein pro- vided In boards consisting of three | members two shall constitute a quorum in boards consisting of five members three members shah constitute quorum l Section 2 The clerk of the board shall keep. In book provided for that purpose. q record of the proceedings of | the board. Said record shail show the
 Items of personal property and parcels board has changed. Before the fifteenth day of August or before adjournment. provided the board adiourns before the | Fifteenth day of August. the clerk Of the board shall prepare a written or printed notice of each Increase In valua- ton made by the board Such notice | shall show each item Of personal prop efty 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 II shall he served on the owner of the property whose assessment Is affected. or his agent. either by the clerk in person it shah 1 be sent by mail to such person or agent | The notice shall warn the person affect | cd to appear at session of the board
 ssfssi and held ei; t,ie fifteen .is J..;ss es August following. and slow cause why l made
 Section 7s On the fifteenth day of August each year the board of super Nisors of assessments. with the county judge as ex~officio member and as chaifman thereof shall meet ag Il board of revision and appeals for the purpose Of hearing complaints that taxparcrs may have 10 make because of the un- dervaluation or overvaluntion of prop ertE. Such sessions may continue from day to day until the first day of Sep tefnber f the board does not sooner complete it's work At such session the board shall be governed by the follow ing rules.
 l. It shall hear and consider no evi- dence unless the witnesses are sworn us witnesses are sworn in a court of
 
 2 Taxpayers aggrieved because Of the valuation placed upon their prop erty by the assessor or bv 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 1 their property.
 3. The county and State may appear | either by legally appointed attorney or by the prosecuting attorney or his | deputy
 4. If q taxpayer is of the opinion | that another taxpayers property is un- dervalued he may appear before the i board and make complaint and il shah | be the duty of the board to adjust all | assessments so complained of in such | manner as the facts may warrant
 5. if 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 Tn money the board shaIi raise the valuation Of such undervalned plop | erty to its true and fun value in mon ey first giving the owner of such prop l erty notice as Is provided in section | hereof to appear and show cause why such raises should not be made.
 C. It shall not be considered as e ground for reducing tiae valuation of | the property of the taxpayer that ad- joining property or that other property in the county is assessed below it's true 1 full and proportionate value in money |