Pine Bluff daily graphic., 1912-06-15

ed. Sald notice snail De pupIisieu i some newspaper in said county, if one is published in the county; if not then in a newspaper having circulation III said county, in at least two weekly issues before the date of said proposed change. The notice shall give the date and place at which the commission will sit and shall warn said county Judge and all citizens of said county to appear at said time and place and show cause, If any they can, why such change shaii not be made or such assessment ln- creased or reduced, and the result of said hearing, if any increase or de crease should be made. shall be cert1n- ed to the county clerk of the county affected on or before the fifteenth day of October.
 State board of equalization between September 1st and October 18th, the Arkansas Tax Commission shall find ll1- equalities or want of uniformity be- tween the assessments in any county the commission may, in it's discretion either equalize said assessments itseli, as provided in section S5 of this Act or it may call a special session Of the board of supervisors of assessments or the county to sit both as 8. board of equalization and a board of revision and appeals. At such special session the board of supervisors of assessments may revise and review the assessments of the county and may raise and re-
 
 corporations to the same extent and Tn the same manner as it is by this Act authorized to do at the regular session. At said special session the board shall have as full power to act with re- spect to the assessments of the county as it had at the regular session. At such special session, before the assess ment of any taxpayer shall be in creased. such taxpayer or his agent shall be given at least two days notice of such proposed increase. The tax payer may appear before the board sit ting as a board of revision and appeals and contest the proposed increase in his assessment in the same manner as he could at the regular session. Appeal may be taken from the decisions of the board of supervisors of assessments made at special sessions in the same manner and by the same parties as this Act provides for appeal to be taken from the decisions of the board made at it's regular session.
 Section SS. A record of the proceed ings of the Arkansas Tax Commission effecting any changes in the assessed valuation of any property as revised by the commission sitting as q board Of equalization shall be kept by the secre- tary of the commission in q book pre- pared for that purpose. Said record shall specify the amounts to be deduct ed from or added to the valuation of the real and personal property of any person or corporation whose assess ment has been investigated by the com mission; also the per cent or amount or both added to or deducted from the valuation of real property of each of the several towns. districts and count leS and the per cent or amount or both added to or deducted from the several classes of personal property in each of the several towns districts or counties.
 Section S9. The secretary of the Arkansas Tax Commission shall prepare for each of the several counties where hoe, been changed by the commission sitting as a board of equalization copies of said record and shall on or before the fifteenth day of October of each year certify out to each of the several coun- ty clerks so much of said record as af feets the property of the county of such clerk.
 The county clerk shall, in the proper column of the assessors personal book prescribed by section 66 of this Act, add to or deduct from the valuation of the property of any person or corpora ton whose assessment las been changed by the commission the amount of such increase or reduct ion. as the case may be- so certified. He shall also in the proper column of the book pre- scribed by section 77 hereof add to or deduct from each tract of lot of land the required per cent or amount or both, on the valuat ton thereof as it stood after capitalized by the board of supervisors of assessments adding in each ease any fractional sum of fifty cents or more and deducting in each case any Fractional sum less than fifty cents, so that no valuation of any sep afate tract or lot of land or personal assessment shall contain any fraction or dollar and shall in the proper DOCK add to or deduct from the several classes of personal property in his conn ty the required per cent or amount or both. on the valuation thereof as if stood after capitalized by the board of supervisors of assessments. adding and deducting in manner aforesaid any frac- tonal sum so that no valuation of any separate item of personal property shall contain a fraction of dallar
 Section 90. If any property be omitt eu from the assessment of any year it small be the duty of the assessor or the Arkansas Tax Commission, as the case may be. if such commission be discover ed before the collector closes his hooks TOT the year, to assess such omitted proPeItv' and the county clerk shall ex- tend the taxes against the same on the taX-bookS for the current year. If any tax on any property liable to taxation IS prevented from being collected for any year or years by reason of any CT roneous proceedings or other ca,1se th. amount Of such tax which such nron- erty should have paid shall be added to the tax on such property for the curo rent year 9 I"i-
 Section 91. Witnesses may he SYM moned to appear before tho Arlansos lax Commission by subpoena iss,,ed h,, .he chalrman or secretary of the com, mission in the name of the commissinn urected to any sheriff of Arkansas .nd returnable to the commission. Vii nesses may likewise be summoned ,t to appear before any board of supervisors ol or assessments by subpoena issued h, tne clerk ot the board under directioyy ol the board. Said subpoena shah he Netved Na. isl,,,i m like manner as are subpoe- mas issuing out of the circuit court ,rho sherlft shall receive the same fees fnn sunpoenaS sarvcd by them as they ro teiNe TOT suhpoeDas served in casos i,, ,he cfcuit court or the subpoenas ,,a ne served by registered mail addrasnaS, s.aS to Witnesses. In either case the snb poeIa must hc served at least two d,. preFlous to the time named tborein ' sos .ne appcarancc of the witnesses snb pusnas duces te"um to any witness to appear and nroduce any records hoo,.s to papers or other documents may oois' bo is S's,a S aild served in like manner.
 section 92. Oaths to witnoseos T., any matter under investigation or o>,1 III Ssloerat'on by the commission or cua. r. board Of supervisors of assess,a ans .naE be administered by any mcmho,, s es ..e commission or board of sl1nor,1i,o"l "n 1 pl assessments. as the case may h lso,s ny .he secretary or clerk thereof "o UT