The Sentinel=record., 1912-06-06

hy this Act Co be made by tne a.sesso. section ID and by the members Of the board of supervisors ct assessments taeetion 644 shall be entered in full on tke assessors books prescribed by sec lions 66 and 6s hereof
 Section 70 The session of tho board of supervieprs of assessments beginning the first day of July. shall be for the purpose of completing and elnaiiztng the assessHents 0f the county. it shall be the boards duty to examine care fully In detail the aasessments of real and personal property as made by the assessor Members Of tho board shall examine and compare the returns of as sessmcnt of property of the several towns and districts and equalize the same to the end that each tract or lot of real property and each article of personal property shall be assessed at its true and full value iu money tn performing its duties In completing and cqnallzing tho assessments of the county the board shall proceed under the tol- lowing rules:
 l. II shall raise the valuation Of each tract or lot Of real property which. in its opinion iE assessed below it's true aud full value in money Co such sum as it believes to be the true and full value thereof
 2 IL shah reduce the valuation of each tract or lot which in it's opinion. is asseHsei above Its true and full value in money 70 such sum as 1t believes to he ts true and full value.
 3. II shall raise the valuation or each item of personal property which, in it's opinion, is assessed below It's true and full value fin money, to such sum as it believes to he the true and tuli value thereof and it shall raise the ag preeate valuation of all the personal property of ench individual. firm or cor porati0n when it believes that such az ererHte valuation is below the true and fun value of the personal property be- ipHpfnF rffph inAINiHffql firm corporation to such sum as jt believes to be the true and full valuation thereof.
 1. It shall reduce the valuation or each item of personal property which, tn its opinion, is assessed above it's true aud fnii value to such sum as it be- lieves to be the true and full value thereof lt shall reduce the aggregate yalua tion of the personal property of such sum az in its opinion is the true and full value thereof
 5. It shall place upon the taN-books any omitted items of personal property subject 10 taxation, provided such Items are not placed thereon when the omis- sion ia discovered by the assessor It shall assess such omitted items at their true and full value in money
 6. IL shall assess the taxable property of every person who has failed to make and file the list required by law and whose property the assessor has failed or refused@to list
 V U NHHii Ditff upon tue A6A -hNNfo and assess at its true and full value In money any parcels or lots of land which the assessor may fail or refuse to assess and it shall add to tue assessed valua- tiOn Of any real estate any improve ments that have been placed thereon, and which the assessor has failed or refused to list as required by law
 &. It shall have and exercise com 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 It's true and full value in 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
 Section Fl The board shall perform It's duties with respect to reviewing assessments of the county and equaliz- ing them between the first day of July and the fifteenth day of August of each year It snail devote such time as in its opinion may be necessary to the per fOrmance of It's duties as herein pro vidcd In boards consisting of three members two shall constitute quorum, {, in boards consisting of five members three members shall constitute a quorum
 Section 72 The clerk of the board shall keep in book provided for that purpose. a record of the proceedings Of the board. said record shall show the litiIN bA ltfFNfttt HttRtA V tlitt tfAtN iitf of real estate whose valuations the board has changed Before the fifteenth daN of August or before adjournment provided the board adjourns before the fifteenth day of August the clerk or 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 valpation 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 1t shall he sent by mail to such person or agent The notice shall warn the person affect ed Co appear at a session of the board of supe rVicurS of assessments 10 he begun and held on the fifteenth day of August following. and show cause why such iucreaee in valuation shall not be made
 Section a. on the fifteenth day of August each year the board or super visors of assessments with the county iudEe as OK -offiClo 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 uu- or oVerValuation of prop RfAN. toNtN HtetiHilH may hNHAihtf Aihih day to day until the first day of Sep temher if tft board does not sooner complete it's work At such session the hoard shall be governed by the follow ing rules
 l. It shall hear and consider no evil dence unless the witnesses are sworn as witnesses are sworn iu court of justice
 g. Taxpayers aggrieved because Of the valuation placed upon tnelr prop ertv by the assessor or by the board sitting ae board of eQualiza ton may appear iu person and by attorney and offcr any legal evidence they may have touching the justice or legality of the proposed Increase in the valuation of their property
 8 The county and state may appear either by legally appointed attorney or by the prosecuting attorney or his
 If taxpayer is Of the opinion that another taNpayets g property ts un- derValUcd be may appear before the board and make ccmplatHt and it shall be the duty of thc board to adjust an assessments SO complained of in such manner ae Che facts may warrant
 3. If 1t should develop at the hearing CT Tn any other way that Items of per f1nal prOpertY or parcels of real estate gre assessed below their true and full value in money. the board shall raise the valuation pf such undcrvaiued prop ey first eivine the owner of such prop efty notice as is provided in section # hereof to appear and show cause why such raises should not he made
 G. It shall not be considered as q ground for reducing the valuation oi tho property Of the taxpayer that ad inininc property ov that other property