The Nevada County picayune., 1912-07-05

I members two shall constitute quorum 1 in boards consisting of five members three members shall constitute quorum | Section 72. The clerk of the board l shall keep, in a book provided for that purpose. a record of the proceedings or | the board. Said record shall show the 1 Items of personal property ana parcelS l of real estate whose valuations the board has changed. Before the fifteenth | day of August or before adjournment provided the board adjourns before the | Fifteenth day of August, the clerk or the board shall prepare written or printed notice of each increase in Nalua- i tion made by the board. Such notice shall show each item of personal prop | crtv or parcel of real estate which the | hoard has assessed or whose valuation | ft has increased also the valuation as originally made and the valuation the board has placed thereon. Such notice shall be signed by the chairman and the clerk of the board. IL shall be served on the owner of tire property whose ] .lss=..ssz.ueut ie afferfei. or his assnt either by the clerk in person or it snail he sent by mail to such person or agent The notice shall warn the person affect ] ed to appear at a session Of the board of supervisors of assessments to be begun and held on the fifteenth day of August following, and show cause why such increase in valuation shall not be made
 section 73 On the fifteenth day of AnouSt each year the board of super NlSDTS Dt assessments. Nill tue tbuIlN judge as eN-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- dervamatiOn or oyervaluation 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. It shall hear and consider no evi- denee unless the witnesses are sworn as witnesses are sworn in court of justice.
 9 Taxpayers aggrieved because of the valuation placed upon their prop ertv by the assessor or by the board sitting as a board of equalization may anpear 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.
 ? The county and State may appear either by legally appointed attorney or hy the prosecuting attorney or his deputy.
 if taxpayer IS of the opinion that another taxpayers property is un- derNalued he may appear before tine 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.
 5 If it should develop al the hearing or in any sother WAY that items of per are assessed below their true and full value in money. the board shall raise the valuation of such unlerVaIued prop ertx tn it's true an1 fuh value in mon ey first giving the owner of such prop prtv notice as Is provided in section - hereof to appear and show cause why such raises should not be ma te.
 q II shall not be rOnS lersd as erround for reducing the valuation of the property of the taxpayer that a1- joining property or that other property in the county is assessed below it's true fB1I and DrpUartIanate NalUe in money or is not assessed at all but such other uu=lrrvaiHed property shall be hv the board increased in valuation to it's true full and propoft' onate value in money or properly assessed. as the case may be
 : By a vote of a majority of the board any contested assessment can be reduced or raised as the evidence in trofuced a the hearing may justify.
 Section 7i. It is the purpose of sec ton 73 hereof to give obi-ctins tax payers the full period from the fifteentt aaH of August to tine first day of Sep tcrnber to appear before the board and object to the raise in valuation of their nropertv as fixed bv the board sitting as board of equalization OF bY the assessor aS provided in section 52 hereof If the board shall have completed the consideration of all hearings before if ,arIier than the first day of September # shall adjourn over until such day so aS to give the taXpaycrS the benefit of the fuH period above stated for con teStiu@ proposed increases in valuation.
 Section 15. The valuation of all property as fixed hv the assessor nr hy tEe board of supervisors of assessments sitting as an equali7atfon board shall he deemed and held te he the true and fHll value of sfleh property unless by vote of majority of the boar of su-
 asff hoard of revision and appeals the same sha1l he changed
 Section 7a. When the board of sp- Hervisors of assessments has completc4 ifs work hoard af revision and an reals. the clerk of the board shah enter in the assessors real ard personal ta~- hooks ia a column provided fer the rurpose. the valuation. as eQualtzei, o' each item of personal property and naree1 of real eetate whose valuation has been chaure1 lV the hoard
 Section IT. on nr before the first da' af Septep'her each year the aesesso- shaN mak" out and deliver tn the clert af tin" county court report m t2hqta form in the book to be furnished him hg the clerk, as prescribed Tn secttor fs hereof a statement of the amount arserintion and value of real property subject to be listed for taxation in hfr county. and the amount and description If all lands belonging to the Enite3 States and 70 the State of Arkausas
 
 of land exempt from taxation which return shah contain,
 l. The names of the several persons comraries or corporations in whose name the several tracts of real property other than the property situate in in Corporatcl cities and towns, in each congressional township within his coun- tv shall have been listed. and in ap- rropridte columns opposite each namn the deScript ion of each tract hN sections or the largest subdivision of which the same is capable, designating the mum her of the section and the part thereof and the congressional township or sur Vev, and the value of each tract de terrined by the assessor lands belong ing to the United States or to this State not to he valaed
 2. The names of the several persons companies or corporations in whose names the several lots of real property in each town or city in his county shall have been listed. and in appropriate columns, opposite each name the de seription of each lot and value as de termned hV the assessor. and such de saription shall designate the town or city. the number of lots and parts there af. and if pat of a lot is listed. it shall state the number of feet along the prin- eipal street on which it abuts. If the name of the owner of any tract or lot of land he unknown, the word 'un- known" shall ho entered in the column