Pocahontas star herald., 1912-06-28

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IFS opinion NAV be necessary to the per-
formance of it's duties as herein pro-
yided. In boards consisting or three
members two shall constitute q quorum,
I'm boards consisting OF five mempels
three members shall constitute a quorum
Section 72 The clerk OF the poaru
shall keen. in a book provided Tor that
purpose a record of the proceedings or
the board Said record shall snow t1e
items of personal property ana paICels
of real estate whose VALUATIONS lue
board has changed. Before the lltteeutn
day of August or betore aulourulIleur
provided the board adiourns betore the
Fifteenth day of August, the clerk Oh
the board shall prepare a written OF
printed notice of each increase III Nalua-
tion made by the board. such notice
shall show each item OF personal prop
erty or parcel Of real estate Which tne
hoard has assessed or whose Valuation
IN has Increased: also the valuation as
originally made and the valuation the
board has placed thereon. Such notlce
shall be signed by the chairman ana lhe
clerk of the board. IL shall be serNeu
on the owner OF the proper " St WnoSe
assessment is affected, or his agent
either by the clerk in person or IT shall
be sent by mail to such person or agent
The notice shall warn the person aItect-
ed to appear at a session OF tne DoaIu
of supervisors of assessments TO pc
begun and nelu on inc llllttlltli Nhy -
August following, and show cause why
such increase in valuation shall not De
Section rs. On the fifteenth day Of
August each year, the board OF super
yisOrs of assessments with the county
iudge as eX-officio member and as
chairman thereof, shall meet as board
of revision and appeals for the purpose
of hearing complaints that taxpayers
may have to make because of the un-
deryaluation or generalization or prop
erty Such sessions may continue from
day to day until the first day of Sep
tember, If the board does not sooner
complete it's work At such session the
board shall be governed by the follow
ing rules
I II 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
ertv 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 or the
proposed increase in the valuation Of
their property.
a The county and State may appear
either by legally appointed attorney or
by the prosecuting attorney or his
deputy.
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
&. If II should develop at the hearing
or in any other way that items of per-
sonal property or parcels or real estate
\ 1,a1a hafR NA Gull
value in money, the board shall raise
the valuation of such undervalued prop
erty TO its true and full value in mon
ev. first giving the owner of such prop
erty notice as is provided in section 70
hereof, to appear and show cause why
such raises should not be made.
g. It shall not be considered as a
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 its true
full and proportionate value in money
or Is not assessed at all. but such other
undervalued property shall be by the
board increased in valuation to its true
full and propOrtionate value in money
or properly assessed, as the case may
| be.
T. BY vote Of a majority OF the
board any contested assessment can be
reduced or raised as the evidence in
troduced at the hearing may justify
Section "a. 1t is the purpose of sec
tion 73 hereof to give objecting tax
payers the full period from the fifteenth
day of August to the first day of Sep
| tember to appear before the board and
object to the raise in valuation of their
property as fixed by the board sittir
as a board of equalization or by the
assessor as provided in section 50 hereof
If the board shall have completed the
consideration of all hearings before 1t
earlier than the first day of September
it shall adjourn over until such day so
as to give the taxpayers the benefit of
the full period above stated for con-
testing proposed increases in valuation
Section IS. The valuation of all
| property as fixed by the assessor or by
the hoard of supervisors of assessments
sitting as an equalization board shall
| be deemed and held to be the true and
| full value of such property unless by q
vote of majority of the board of su-
| pervisors of assessments sitting as a
| board of revision and appeals the same
| shall be changed
Section 76 When the board of su-
| pervisOrs of assessments has completed
| its work as a board of revision and ap-
| peals, the clerk of the board shall enter
In the assessors real and personal tax
| books, in a column provided for the
| purpose the valuation. as equalized of
| each item of perso"~ property and
| parcel OF real estate lnse valuation
has been changed by le board.
Section II. On or before the first day
| of September each year the assessor
| shall make out and deliver to the clerk
| OF the county court a report in tabular
| form in the book to be furnished him
| by the clerk, as prescribed in section
| 6S hereof, a statement of the amount,
| description and value of real property
| subject to be listed for taxation in his
county and the amount and description
! Of all lands belonging to the United
| States and to the State of Arkansas;
! also. Of all other lots. parcels or tracts
| OF land exempt from taxation which
| return shall contain:
l. The names of the several persons
! companies or corporations in whose
| name the several tracts of real property
| other than the property situate in in
| corporated cities and towns in each
| congressional township within his coun-
! ", shall have been listed and in ap-
| propriate columns opposite each name
| the description of each tract by sections
| or the largest subdivision of which the
same is capable designating the num-
| per OF the section and the part thereof,
ana the congressional township or sur
| Vey, and the value of each tract de-
termlned by the assessor, lands belong
sng TO The United States or to this
| state not to be valued
2. The names of the several persons
| companies or corporations in whose
| names the several lots of real property
| IN eacn town or city in his county shall
nave been listed, and in appropriate
goIulnns' opposite each name. the de-
ssCIlpllon or each lot and value as de-
| termined by the assessor and such de-
| sellpton shall designate the town or
| c!ty the number Of lots and parts there
o., ana II part Of a lot is listed it shall
sSaIe me number Of feet along the prin-