Pocahontas star herald., 1912-06-07

its opinion may be necessary to the per
formance of it's duties as herein pro
Vided. In boards consisting OF three
members two shall constitute a quorum,
in boards consisting of five members
three members shall constitute quorum
Section 72 The clerk of the board
shall keep, in "A book provided for thaI
purpose a record Of the proceedings OF
the board Said record shall show tle
items Of personal property and parcels
Of real estate whose Naluatlons tuc
board has changed. Before the IltleeHth
day of August or before adjournment
provided the board adjourns before tne
fifteenth day of August, the clerk oI
the board shall prepare a written OF
printed notice of each increase IN Nalud-
tion made by the board. Such notlce
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originally made and the valuation the
hoard has placed thereon. Such notlce
shall be signed by the chairman and the
clerk of the board. II shall be serNeu
on the owner of the property whose
assessment is affected, or his agent,
either by the clerk in person or 1t shall
be sent by mail to such person or agent.
The notice shall warn the person attect-
ed TO appear at session OF the bOaru
of supervisors Of assessments 10 pc
begun and held on the fifteenth day OF
August following and show cause why
such increase in valuation snail not De
made
Section 7S. On the fifteenth day of
August each year, the board of super
visors of assessments, with the county
Judge as ex-officio member and as
chairman thereof, shall meet as board
of revision and appeals for the purpose
of hearing complaints that taxpayers
IN hap1IIgn
or generalization of 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:
1. II shall hear and consider no evil
dence unless the witnesses are sworn
as witnesses are sworn in court OF
justice.
2. Taxpayers aggrieved because of
the valuation placed upon their prop
erty 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 of the
proposed increase in the valuation of
their property.
8. 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 it shall
be the duty of the board to adjust all
so complained of in such
manner as the facts may warrant.
5. II il should develop at the hearing
or in any other way that items of per-
sonal property or parcels or real estate
are assessed below their true and fun
value in money, the board shall raise
the valuation of such undervalued prop
erty to it's 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.
6. 1t shall not be considered as a
ground for reducing the valuation of
the property of the taxpayer that adj
Joining property or that other property
in the county is assessed below its true.
full and pToportionate value in money
or is not assessed at all. but such other
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.
Z. 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
as fixed by the board sittin
as a board of equalization or by the
assessor as provided in section So hereof.
If the board shall have completed the
of all hearings before it
earlier than the first day of September
IL 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 10. The valuation of all
as fixed by the assessor or by
the board 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 a
vote of majority of the board of SUI
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 column provided for the
the valuation. as equalized, of
each item of perso" property and
parcel of real estate ose valuation
has been changed by board.
Section n. 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 I'm 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 i'm whose
name the several tracts of real property
other than the property situate in in
corporated cities and towns. in each
township within his coun-
ty, shall have been listed, and in ap-
pfopriate columns opposite each name.
the description Of each tract by sections
or the largest subdivision of which the
same is capable, designating the num-
Der of the section and the part thereof.
and the congressional township or sur
VeN' ana the value Of each tract de-
~ tiiS aootSSOIi ldnuS DelOnR-
ing TO the United States or to this
State not TO be valued.
:. Ihe names of the several persons.
companies or corporations i'm whose
names the several lots Of real property
i'm each town or city in his county shall
have been listed, and in appropriate
columns opposite each name. the de-
scripuon of each lot and value as de-
termlned by the assessor. and such de-
sGrlption shall designate the town or
cttS, tle NUMBER OF lots and parts there
Of and if part of a lot is listed II sbaIl
state the number of feet along the nrin-
NlnaI GIrnnf nm Ii.