Pine Bluff daily graphic., 1912-07-06

section 11l and hy Lae members of tbt
 board of supervisors af assessments
 section 64J shall le entereI in full pl
 lie assessor books prescribed by ser
 tons 66 and is hereof.
 Section 70. The session of tAe beard ol supervisors of aSssAsrnents hegtnnine
 the ttfst day of July, shall be for tAe
 purpose of completing and equalizin2
 the assessments of the county. It shall
 pc the boara's duty to eNaInins care fu4Iy In detail the assessnents of real and personal property made by the
 hssessar. Members of the board snEii examine and compare the returna of as- sessment or property of the several towns and districts and equalize the
 same to the end that each tract or lot or real property and each article of personal property shall he aesessed al
 it's true and fnll value in money In 1 performing ts duties in completing ana i equaIfzlng the assessments of the county me board shall proceed under the tol- 1 lowing rules
 1. 1t shall raise the valuation of each i tract or lot of real property which, in
 It's opinion. is assessed below Its true ] and full value in money to such sum aa l 1t believes to be the true and full value l thereof.
 2, II shall reduce the valuation of each tract or lot which. in its opinion, l is assessed above its true and full value l in money to such tt believes to i be it's true and full value
 ,. It shall raise the valuation of 1 each item of personal property which i in it's opinion, Is assessed below it's true
 and full value in money, to such sum i as 1t believes to be the true and full
 value thereof. and 1t shall raise the az
 Bregate valuation of all the personal ! property of each Individual. firm cor l poration. when 1t believes that such az ! gregata valuation is below the true ard ] full value of the personal property be- l longing to such individual. firm or I corporation to such sum as it believes
 to be the ertle and full valuatiGni thereof
 4. It shall reduce the valuation of ! each item of personal property which. l in it's opinion. is assessed above its true and full value to such suKn as 1t be- l lleves to be the true and full value
 thereof It shall reduce the aggregate
 valuation of the personal property of i any Individual. firm or corporation to
 such sum as in it's opinion is the true
 and fGH value thereof
 l D. II shall place upon the. tax-books
 any omitted items of personal property d subject to taxation, provided such items
 are not placed thereon when the onlis-
 sion is discovered by the assessor. II fl shall assess such omitted Items at their true and full value in money.
 6. It 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
 T. Il shall place upon the tax books
 and assess at it's true and full value in
 money any parcels or lot. of land which E the assessor may fail or nefuse to assssss
 and It shall add to the aSSessed yalua-
 ton of any real estate any irnprove-
 ments that hsve been placed thereon.
 and which the assessor has failed or
 refused. to list as required, by law. # s. It sllal have and exercAaes com pletef and perfect supervision over the
 sssesnmenta of the county, and may do
 and perform any aets not Inconsistent
 with this Act to the end that all the
 preperty. of the county subject 10 taxr H{ ntton be taxed at it's true and full value
 In money as required by law. The as-
 n .
 the board and render such assistance
 anes gise Siieh information tneaAoard
 rMa v feauirc Hs A1i x
 Section l.. The board shall perform
 Us duties with respect to reviewing et assesamehta of the county and eaualiz- Ing them between the first day of July
 3ona the ififteenth day af .a,txuat of each ~ ydaIa 1t shall devote such time In . tts' opinion may he. nrcessarIs to the, per foruance of it's duties herein pros
 HideaaA In baandsb eonsisting off three
 me fHberstwa sft9all onnStttutef a quomm; In boards consisting of five members lal three membefsf shall constitute a quorum tl3o3 kseetieH The eieHS of the board ! sbGlA SeepI in hook provided for that [. purposes al reeord of theu pnoeeedtngs of li tAef board.l Taid4 reeortl shall show the is tetns of personali pfopeHty aud parcels q of real eetatelr wll@se vaiuadons, the -st anard has c e1it2Eed.. .Ref0ie the fifteen tn s34, day of AugMst or before adioHrnHeRt, provided the beard ad5enrna before the , tifteenth day ef August, the clerk of the Doafu Sdalf' prPpHFp ;rN written OF printed notice of each increase insxaIla- r ton n1nde by .theI hoard Such notice ' shalt show eanfr item of personal prop hertv parcei0of real estate, which the H0att has assessed CIT wh@Se valuation -it has ircreaseG; also the valuation as originally made and the valuation the 1oarrt has placed thereon. Such notice shall be sighed by the chairman and the i clerk of the board. It shall be served on the owner of the property AAaose assessment is affected. or his agent either by the clerk in person or it shall be sent by mail to sucit person or agent, The notice shall warn the person affect- ed to appear Ut a session of the board l Of supervisors of assessments to be begun and held on the Fifteenth day of August following, and show cause why
 such increase in valuation shall not be made.
 ! Section 7s. On the Fifteenth day of August each war. the board of super vssors of ass6aUynentS. with the county judge eE-officio member and as chairman thereof shall meet as q hoard 7 kaf revision and appeais for the purpose } Of hearing complaints that taxpayers : t may have to make because of the un- derNaluation or overNalnation of prop 7 erty. Such sessions may continue from l day to day until the first day of Sep temher. If the board does not sooner complete it's work At such session the }, board shall be governed by the follow [ ing rules;
 3 l. It shall hear and consider no evi- dence unless the witnesses are sworr t as witnesses are sworn in a court ot f justice.
 9 .. Taxpayers aggrieNed hecause oi g the valuation placed upon their prop 5 erty hN the assessor ar by the board 9 sitting as q board of euuali-a tinn may 3 appear in person and by attorney and l offer any legal evidence they may have ] touching the justice or legality pf the [ proposed increase in the valuation ot l their property.
 i 3. The county and State may appear ] either by legally appointed attorney oI l by the prosecuting attorney or his r deputy.
 P l. If taxpaycr is of the oriuior g that another taxpayers property is un- 2 derNalued he may appear eefere the . board and make complaint and 1T shat he the duty of the board to adjust al ! assessments So complained of in sucl l. manner as the facts may warrant. 2 |. If if sifeald develop at the hearing s or in anN other way that items af per sonal property ar parcels of real estate a age assessed below their true and full e value in money, the board Shan rais, 2 the valuation of such unuervalued prop l crty to it's trne and full value a mon. . ey, first giving the owner of such prop
 | erty notice is provided in section 7. l hereof to appear and show cause why