The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1912-06-01

penalty that may have in the ms, Any
accrued under the provisions 10 uns
Act shall, If the assessment is maaI aI
herein provided be abated a
Section 81. A board to be knov,u
the board of supervisors or assessr.hl
shall be provided for the several LENT
ties Of tire State. In counties 90 STun.
than twenty-five thousand poni, tsa
as shown by the last Federal oa'laa
said board shall consist of three sh
bers; in counties of more than eia'
five thousand population said NV.
shall consist OF five members. pro,tSat
that in Sebastian county there shall g
two boards of three members eacb y
for the Fort Smith District and on, o1e
the Greenwood District Any electo. 10
the county who is a real estate o,..-W
shall be eligible for appointman, As
said board, and said board shall he %
pointed as follows: The county msSP
Of the county shall appoint one Iouss
Der the other members shall hs "en'
pointed by the governor. Said aUnoiaF
ments shall be made before the faat
day Of February or each odd-numba,'Ss
year said members shall hold ofsN
for two years or until their Successes
are appointed and qualified. The coTv.l
Judge shall issue a certificate OF ~
pointment to the member he apnois.'
and the governor certificates 10 ~
members ne dpBDlhlSs any InHmbar
the board who fails to perform ~
duties imposed upon him by this t@s
in the manner prescribed by this aa
shall be deemed to have vacated ny
office and shall be summary reno,..ss
by the officer appointing him Vaco,
cies shall be filled by the county Ind
or the governor, whoever shall hay
made the appointment originally Of d,
member vacating In the year 1Si
the appointment of members OF ~
board Of supervisors of assessmar,'
shall be made within thirty DAYS af,s'
the passage OF this Act.
Section So. The board Shall NEE, 4,
the court house at the county seat y
each county on the first day Of FebrD
airy Of each year and organize by elect.
ing one of its members chairman. n.
county clerk or deputy selected by bir
shall be clerk Of the board, Before q,
ganiZing each member shall take ~
oath Of office prescribed by scotia
twenty, article nineteen of the Const.
tuition Of Arkansas.
If for any reason the board shan
fail to meet and organize on the frs.
day OF February Il shall be lawful n,
It to meet and organize on such Dat
thereafter as may be named by the An.
kansas Tax Commission.
Section SO, II shall be the duty a|
each school board provided N,
same is called for at any time BY
the assessor or board Of supervisors 3,
assessments, to furnish the assessor on
board as the case may be, a list Of thu
taxpayers in such school district n
shall further be the duty Of each mem,
Der Of the school board to furnish anv|
information with respect TO the vau.
Of property I'm his district OF which NIL
may be in possession when the same ID
demanded by the assessor or board III
supervisors Of assessments or any
member thereof
Section 60. When the board OF SUP
ervisors Of assessments shall have per-
formed the duties imposed upon II by
section 81 Of this Act IL shall adjourn
to meet the first day Of July following
or on the second day provided the first
day shall fail on Sunday The chair
man Of the board shall have power 81
call the board together at an earg
date provided a majority Of the mem
hers request him to do so I'm writing
stating In the request the reason fo'
such call and the business TO be per.
formed at such meeting.
Section Ct. The assessor shall ap
point as many deputies as i'm his opinior
may be necessary TO enable him %
properly assess the property Of III.
county The appointment Of each depu'
ty shall be subject to the approval Of
the board OF supervisors Of assess.
ments and no person shall serve as
deputy assessor whose appointment has
not been confirmed by the board. Ths
appointments Of deputy assessors shall
be passed upon by the board at III.
session held on the first day Of Febu'
airy or at the first called meeting held
thereafter
Section 60. The board Of supervisor
Of assessments shall have power and
II is hereby made its duty TO remove
any deputy assessor who does not per.
form his duties in the assessing d
property as this Act provides, and any
vacancy as deputy assessor shall h
filled by the assessor in the same man
ner as the appointment was Originally
made
Section GO. Deputy assessors appoint
ed under this Act shall attend at sue,
places as may be required by the a.
SCISSOR and shall perform such duts
I'm the receiving Of lists and assesslni
property as the assessor may dired
They shall have power to adminlste
the oath TO persons listing property
and 10 do and perform all things The
assessor is by this Act required and en-
powered TO do.
Section Ga. The board Of supervisors
OF assessments shall meet on the first
day Of July Of each year for the pur,
pose OF eQualiZing the assessments Of
real and personal property Of the county
Before entering upon the discharge o.
their duties each member Of the boar
shall take and subscribe to the follow
ing oath:
I'',. .''''''', .'.''':,' $500 80 AZ x.
solemnly swear that | will perform IN,
duties OF a member Of the board o.
supervisors OF assessments Of ..,,n"
County as the law directs; that | will
examine carefully into all OF the a.
scssmonts OF the property In SAIL
county that ! will raise the ASSESSED
valuation OF all property In said count
now assessed below It's true and III.
value In money TO It's true and ful
value In money; that ! VIII reduce "
assessed valuation Of all property nor
assessed above its true and fun yau
IN money 20 its true and full value 10
money; that | will equali2e the asses
] ments OF the county on a basis OF M
true and fun value I'm money; that "
equall2lug the assessments Of the counv
! will not use any other or different bast
OF valuation than the true and full yaN
| IN money OF all the property OF Wt
county and that ! will In all thinn
faithfully observe the law IN tho dl'l
Charge OF vlo duties upon which | an
now about to enter az n member "
the board OF supervisors Of asse"
ments."
Section 65. II any person shall BE-
] KIN any UbW UASll'NN VI bU9 hlhN.
any district or town In the county aite
tho first day OF February, and beio''
| the first day Of October, II shall be ut
duty OF tho assessor 20 assess such nW
business IN the same manner B h
would have done had such buslsea
been In existence at assessing time Y
such now business shall have been eI
sessed by the Assessor before the NV
day OF July II shall be included IN V,
regular assessment rolls submitted y
| hereinafter provided by tho assessor v
| the board OF supervisors OF asseesmenul
| II such assessment be made betweI
| tho first day Of July and the first d.l
OF September Il shall be submitted v
| tho board of supervisors OF assessmela
90 be passed upon by II along Win W.
| other assessments OF the county, Pro,l
erty IN any way overlooked by tho w
sessor or omitted from tho Nsscssmtpl
nt the regular assessing time snail Y
assessed IN the Same manner Ms ~ pfo,l
erty put into "A new business, NO WI
son shall be compelled TO pay mipl
/ twice on the Same property for The saul
year, Money Invested In n new busInpI
after February first and included
| tho regular assessment or the peNi
/ owning Il on February first, shall hVl