Pine Bluff daily graphic., 1912-07-06
SEVEN

shall be of the opinion that inc sSsor neTse
 iiisting real or personal property for
 hlmsclr or for another person firnn
 company or corporation. has not roaan
 iull. fair and complete list thereof or
 has has Nalled any property at less than it's
 true and fnll value in money he shaIi
 examine such person at length undar
 oath. II" may also call before him ant.
 other persons having Knowledge of the property of the party whose aSsessrnent
 is questioned, and examine sueh persons
 under oath With respect to such prou ! erty
 If, after making such investigation or at any time before tine tax-hooks arc ! tr"ned over to the board of supervisors
 ot assessments. after the asSesstaent
 has been made. the assessor is ot the
 opinion from such evidence as may be
 discovered by him that the R8fty mak-
 lItS the list has omitted any items or
 has listed any real or personal property
 below it's true and full value in money. 1 lt small be his duty to ignore the Valua-
 ton as returned and assess such omit
 ted items or such parcels of real es-
 tate at it's true and full value in money; l likewise 1t shall be his duty to raise
 the valuation of any real personal property Wlsch may have been under valued by the person listing 1t, to it's
 true and full value in money. In case i however. the assessor shall chan%c the | valuation Of the property of any person
 as fixed by the person himself he shall
 notify ay such person in writing of such
 change. Such notification shall he
 made before the second Mon9ay in Au- gust of the year for which the assess ment is made.
 Section 53. Each person reauired bv l this Act to list property for taxation
 shall, by himself or agent attend at
 one of the places in the proper town ship. fixed by the assessor for making
 assessments in such township and list
 the property. real and personal by this Act required. If any person shall fail
 the property, he may appear before the assessor at some other place in the
 county within ten days after the last day fixed for making the assessment in
 such township and make Une list or
 lists required of him by this Act. Should
 the person not appear before the as- sessor and make the list within ten days he shall be deemed to be a delia- quent and a penalty of one dollar. half Of which shall go to the assessor and tile other half to the common school sessor stiall as soon as practicable either by himself or deputy. visit the office, usual place of business or resi- dence of such delinquent provided he can be found in the county. and demand X list of the property required to be returned for assessment. If at such by the owner of the property or his agent the assessor or deputy shall make out the list on his own view or on tfie~x pest pest Information he can obtain. and for X thtt purpose he shall have the right to & onter upon any lands and make any ex- # ahilha tons necessary and summon be- ,,nIs, npre him aatn and examine examine any persons person owns property in two or more townships in A county he may, either .h 1T. person or by agent. appear before snlpS 1n the county in which lie has property situated at the regular tins and place fixed by the assessor for as sessing the property of such township and list all the property owned by him In the county @sFf masG ssgs" a,y 54 aJs If any ny after de- deputy. as provided In section 5s of this Act shall refuse to make the re- qured list and swear to same. the property which ought to have been listed shall be assessed at Its true and full value in money and for the failure of tf1a taxpayer to make the. assessment shall be assessed against 1t, and upon he property. of any delinquent whom the assessor or his. deputy Is unable to find there shall be assessed an amount equal to twenty-five per cent of the taxes thereon. 8. found by. the assessor. .tyse asboard v 1sf < supervisors of assessments or the Ark. ansas Tax Commission that any person who has naas, and filed a list or retupnS to evade taxation awlfulfy omitted ita. ist any item ten ,sSf property as reqtliredsbys thfs Act snfh item shall' be e3slisted lteih penalty equal to sfifty per cent of the. total taxes on the item for that year shall be assessed against it Writ ten, or printed notice of such assessniasnt and penalty shall be given the taxpayer ah1 n, ne may appear before the board of kansas Tax" Commission as the casa may be, and show that the omission was not done with intent Ato defraud. If satisfactory showing ts made the penalty shall be .abated. -asssl s.i. n :, Section 56: If any person required to list property for taxation shall ]. have been prevented by sickness or, absence property as by this Act prescrihed. . such person or his agent having charge of such property may at, any time before county clerk, make out iands deliver to the assessorjof the county, a statement of the same asf required by this Act and the assessor shall in each ease make an entry thereof in the returns of the proper city, town.. or district and correct the item or items in said return made by him. as the case may require, put no such statement shall be received oy the assessor from any person who shall have refused or neglected to make oath to his statement when. required oy the assessor under the provisions of this Act, nor from any person unless he shall have at firstsmade an affidavit that the person required to list the same vas wal; absent from the county without was prevented by sickness from giving the assessor the required statement when called upon for that purpose. Any accrued under the provisions of this Act shall, if the assessment is made as herein provided. be abated.
 Section b1. board to be known as the board of supervisors of assessments shall be provided for the several coun- ties of the State. In counties of less than twenty-five thousand population as shown by the last Federal census said board shall consist of three mem- oers; in counties of more than twenty five thousand population said board shall consist of five members; provided that in Sebastian county there shall be two boards of three members each, one for the Fort Smith District and one for the Greenwood District. Any elector Of the county who is real estate owner shall be eligible for appointment on said board. and said board shall be ap- pointed as follows, The county judge ber. the other memberS shall be an-