Pine Bluff daily graphic., 1912-06-15


 tons 66 and 6S hereof
 Section 70. The session of the board oi supervisors of assessments beginning the first day of July shall be for the purpose of completing and equaiiains the assessments of the county. It shall De the boards duty to examine care fully in detail the assessnnents of real and personal property as made by the assessor. Members Of the board shall examine and compare the returns of as sessmcnt of property of the several towns and districts and cqIalize the same to the end that each tract or lot or real property and each article of personal property shall be assessed q it's true and full value in money. In performing it's duties in completing and 1 cduaiizng the assessments of the county the board small proceed under the fol lowing rules:
 l. It shall raise the valuation of each tract or lot of real property which. in its opinion. is assessed below it's true and full value in money to such sum as 1t believes to be the true and full value thereof
 ,. It shall reduce the valuation of each tract or lot which. in it's opin ion, is assessed above it's true and full value m money to such sum as it believes to hc it's true and full value
 j; 1t shall raise tine valuation of each item of personal property which, In It's opinion. is assessed below it's true and full value in money. to such sum as It believes to be the true and full V NhihN lIeItol atlt u small FalSe tue aG- sfeeate valuation of all the personal property of each individual, firm or cor poration. when it believes that such az sfegate valuation is below the true and lull value of the personal property be longing to such individual. firm or corporation to such sum as it believes to be the true and full valuation thereof
 4; It shall reduce the valuation of each item of personal property which, ih It's opinion. is assessed above it's true and full value to such sum as it be- lieves to be the true and full value { thereof It shall reduce the aggregate valuation of the personal property of any individual, firm or corporation to such sum as i'll it's opinion is the true and full value thereof
 D. It shall place upon the tax-books any omitted items of personal property subject to taxation. provided such items are not placed thereon when the omis sion is discovered by the assessor It 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
 z; It shall place upon the tax books and assess al it's 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 the 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.
 S. It shall have and exercise com plete and perfect supervision over the 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 rcnder such assistance and give such information as the board ElaN require.
 Section T, The board shall perform it's duties With respect to reviewing assessments Of the county and eaualiz- ing them between the first day of July and the fifteenth day of August of each year. It snail devote such time as in it's 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 thrice members shall constitute a quorum.
 Section =. The clerk of the board slhl keep. in book provided for tha t purpose. a record of the proceedings of 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 provided the board adjourns before the fifteenth day of August. the clerk of 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 board has assessed or whose valuation it has increased: also the valuation as originally made and the valuation the board has placed thereon Such notice | shall be signed hy 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 it shall | he sent hv mail to such person agent !
 
 cd to appear at a session Of the board Of supervisors of assessments to bc | begun and held on the fifteenth day of August following, and show cause why | made.
 section 73. On the fifteenth day of August each year. the board of super Nisors of assessments. with the county judge as cN-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- 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
 l. It shall hear and consider no evi- derce unless the witnesses are sworn as witnesses are sworn in d court of justice
 ?. Taxpayers aggrieved because of the valuation placed upon their prop erty by the assessor or by the board sitting as a board of caualiza ton may appear in person and by attorney and offer any lcsal evidence they may have touchins the justice or legality of the proposed increase iu the valuation of their property,
 !. The county and State may appear either by legally appointed attorney or by the prosecuting attorney his deNuty.
 !. If taxpayer is of the opinion that another taXpayers property is un- d>rValued he may appear before the board and make complaint and it shall be the duty of the board to adjust all assessments so complained of in such manner as the facts may warrant
 Z. If it should develop at the hearing or In any other way that items of per soUtl propcrty or parcels of real estate are assessed below their true and full value in money. the board shall raise the valuation of such undcrValued prop crtY te it's true and full value in mon eN. first giving the owner of such prop ertv notice as iS provided in section | ? hereof. to appear and show cause why