The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1912-02-09

Inc principal things done by tn
special session of the Legislature
which adjourned last week are incor
porated in the following brief state
ment:
What is Exempt
All public buildings, federal, state
county and municipal, churches ant
fraternal property from which no rem
is received, $4,000 exemption for wild
ows, orphans and veterans. Growing
crops on fruit and NUT trees under
the age of four years, grape vines
under three years, capital stock Of
corporations whose property have
been assessed, libraries, farmers tools
to the amount of $500, possessory
rights to public lands, homes to the
amount of 5000, and cooperative ir-
rigating systems.
Assessors must enroll both the cash
value. and the assessed value in sep
arate columns on the roll, computing
the taxes on 40 per cent of the full
value. M#
Bank stocks assessed in place
where banks are located. Any such
stock invested in real estate exempt
and real estate taxed.
Ships and boats not registered as
sessed at residence of owner.
County commissioners commence
equalization first Monday in July. All
= applications for reduction must be
sworn to-
State boards to assess telephone
and telegraph lines and railroads, and
apportion taxes to counties. Value
of railroad determined by adding val
ue of franchise, rolling stock, rail-
road track, telegraph, telephone and
railroad property.
State board to determine valuation
of state by fourth Monday in August
and make appropriation to counties.
Bill includes following classifica-
ton of property: Patented lands, SUI
burban lands, orchard and vinelands,
irrigated agricultural lands, rain belt
agricultural lands, dry farm lands,
grazing land, mineral land, standing
timber land, natural meadow land
pasture land, desert, waste and
swamp land, cut over and burnt tim
Der land. Town lots classified as fol-
lows: Business lots, residence lots
and addition and out lots.
Personal property to be listed as
follows. Cattle thoroughbreds, grad
ed, common, beef or oxen, and COWS.
Horses, thoroughbreds, graded, COM
mon, stations, colts, jacks, jennets,
mules. Sheep and goats, imported,
fine, graded and common; goats, COM
mon and Angora.
Personal property tax when lien on
real estate to be written in real es-
tate roll. Classification of personal
property to be abbreviated in roll with
letters.
State auditor to prepare uniform
assessment rolls and tax receipts for
all counties.
Semi-annual payment of taxes
when amount is over 500. Taxes be-
come delinquent first Monday of jan
uary if half is not paid on that date
Remaining half to be paid by first
Monday in July.
Securing tax deed only after owner
or occupant of property shall have
been notified at least three months in [
advance of securing such deed.
Tax collector must stamp on tax [
receipts amount of taxes still remain {
ing delinquent. t
Definition of full cash value of
property is given as the value of F,
such property in the market in the
ordinary course of trade" l
IlNC CuOuoduu
for use of state board of equaliza- I
ton in obtaining information on tax h
alton matters. S
Makes it the duty of state board to d
require it's employees to secure what F
data it may require. Q
Numerical assessment of real es- i
tate in place of alphabetical. S
House Bill No. 3-State poll tax il
law repealed but law remains in S
force regarding poll taxes assessed F
Turing 1911. e
House Bill No. County commits a
,ioners may in their discretion levy O
81 poll tax. Men over so years of G.
lge and women exempt. Cities and 9
Incorporated villages to receive Is D
Der cent of poll taxes collected in ru- r
al district to be spent in districts d
where collected.
House Bill No. 9-Highway boards fl
nay in their discretion levy road poll u
ovoe not m ovoood "a Il, oocb ryhor Z,