The Harrison times., 1912-07-06

| its opinion may be necessary TO the per-
! Torrance of it's duties as herein pro-
| vided In boards consisting of three
members two shall constitute quorum;
! in boards consisting Of five members
| three members shall constitute quorum
Section 72. The clerk Of the board
| shall keep, in book provided for that
! purpose, a record Of the proceedings or
| the board. Said record shall show the
| items Of personal property and parcels
! of real estate whose valuations the
| board has changed, Before the fifteenth
! day Of August or before adjournment,
| provided the board adjourns before the
| fifteenth day of August, the clerk or
| the board shall prepare a 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
| hoard has assessed or whose valuation
| 1t has increased; also the valuation as
| originally made and the valuation the
! board has placed thereon. such notlce
| 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 IL shall
| be sent by mail to such person or agent.
| The notice shall warn the person atfect-
| ed TO 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 or super
| visors 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-
| liberalization or generalization of prop
| erty. Such sessions may continue from
| day to day until the first day or Sep
| tember If the board does not sooner
! complete its work At such session the
board 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 in a court Of
Taxpayers aggrieved because Of
| the valuation placed upon their prop
erty by the assessor or by the board
| sitting as q 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
g. The county and state may appear
either by legally appointed attorney or
| by the prosecuting attorney or his
l. If a taxpayer is OF the opinion
| that another taxpayers property Is un-
| deryalued he may appear before the
| board and make complaint and 1t snail
be the duty of the board TO adjust all
| assessments so complained of in such
manner as the facts may warrant
& II IL should develop at the hearing
| or in any other way that items Of per-
sonal property or parcels or real estate
arc assessed below their true and full
value in money, the board shall raise
| 81 VtpI ~ ND nj n n n1
| crty 10 its true and full value In mon
| ey. first giving the owner of such prop
| erty notice as Is provided in section "
! hereof, TO appear and show cause why
| such raises should not be made.
G. II shall not be considered as a
ground for reducing the valuation OF
| the property Of the taxpayer that ad-
| ioining 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 he by the
! board increased IN valuation to It's true,
| full and proportonate value in money,
| or properly assessed as the case may
Z BY vote OF n majority OF the
board any contested assessment can be
| reduced or raised as the evidence In
! troduced at the hearing may Justify,
Section "a. II Is the purpose Of sec
! ton 73 hereof 10 give objecting tax
poyera the fun period from the fifteenth
| day OF August TO the first day Of Sep
| tembcr to appear before the board and
| object TO the raise In valuation Of their
property as fixed by the board slttir
as a board OF equalization or by the
aasessor as provided in section 50 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
! ~ fgit thp tho hapnTll n
! tho fun period above stated for com
| testing proposed increases In valuation.
| Section 76, Tho valuation Of all
property as fixed by tho assessor or by
! the board OF supervisors Of assessments
| sitting as an equalization board shall
be deemed and held 20 be the true and
| fun value OF such property unless by n
vote OF n majority OF tho board OF Bu-
! pCryIsors OF assessments sitting as n
! board OF revision and appeals the same
| shall be changed
Section 20, When the board OF SUI
! pcryisors Of assessments has completed
! ita work as n board OF revision and ap-
! poals the clork OF tho board shall ontor
! In tho assessors real ana personal tax
! books In a column provided for the
| purpose tho valuation. NJ cquollScd, OF
each Item Of porFo" property and
| parcel OF real estate ose valuation
! has been changed by 90 hoard
Section a. on or before tho first day
OF September each year the assessor
| shall mako out ana deliver 20 the clerk
Of tho county court report I'm tabular
form I'm the book 10 bo furnished him
by the olorlt, M prescribed In section
| GS hereof u statement OF tho amount
description and value or real property
subject 20 be listed for taxation IN his
county, and the amount and description
Of all lands belonging TO the United
states and 10 the state or Arkansas
also Of all other lots, parcels or tracts
OF land exempt from taxation which
return ghull oontoln'
I, Tho names Of tho several persons
| companies or corporations IN whose
name the several tracts Of real property
| other than the property situate In In
| corporntod cities and towns IN each
congressional township within hla counl
ty shall have been listed, ana In 0p.
proprlpto columns opposite each name
the description Of each tract by sections
on the largest subdivision Of which the
same IA capable, designating the numl
her OF the section and the part thereof
! ana the congressional township or SUR
vev, hnd the value Of each tract dc.
trrminod by the assessor lands belong
| iur 10 the United states or TO this
| state not tn be valued
2, The uNmua Of tho several persons
| companies or corporations In whose
| names The several lots of real property
IN each town or city In his county shall
| have been listed ana In appropriate
columns, opposite each name, tho dc.
| Horlntnn OF each lot ANA value HH de,
| tutmlUut bV tho uHuuruOp. nNU Huph do.