The Van Buren press., 1912-06-01

yaiuotion as equaliZed by the Arkan-
sas Tax Commi ssion, Said books shall
be filed with the county clerk by Sep
section s.. The real and personal
tax-books and all the lists and returns
20 be made by the taxpayers as provided
by this Act shall be turned over Dy the
assessor to the board Of Supervisors OF
assessments when the board meets on
Tulv 1st They shall remain in the
custody OF the board until september
list when they SHAH be by II tued with
me county clerk in whose custody they
shall thereafter remain.
section 6S. The clerk OF the county
court Of each county shall on or be
fore the first day Of February OF each
wear make and deliver to the assessor
~ Zach county an abstract containing
a description of each tract OF land
situated in his county with the name
Of the owner If known, and the number
~ ceres or quantity Of land contained
tberein as the same shall appear upon
tba hooks of his office. and he shall COM
nence the same in the lowest number
IN township and range in his county.
apd in the northeast corner in each
tn+rehfn and shall proceed numerically
In ali the sections, townships and ranges
in his county. first setting down all
The subdivisions of each section as they
belong to different individuals, or the
whole section together If owned by one
Derson and not divided on account of
barcels being of different values.
Section 90. The affidavits required
by thls ~ ~ , ~ ,'or,hors If tba
tseCt5on ,,1,,,,,,isors Of assessments
(section GD shall be entered In full on
the assessors books prescribed by sec
lions sc and 6N hereof
Sc Iioil .O nf asseesments heginning
the first day Of July, shall be for the
purpose of completing and equallZlng
tle as, ii 5,,+U 20 avaynira care
Se u"g '5ototi tho ossessments Of real
IuiiS III -, ,,,a'norty, os made NV the
49, Members Of tbe board shall
assessor " Il - " a. 80 ro,,,rns of as
examine anu 'urIp%it ''o 49,, as so,,oyo I
sessHeHt % 1890 ,'',,1i7o tbe
LoWnS az ~ a,,I not ooh trort M, Iot
SAM - or,,rt, arI oocb orticre of
81 Itot 49,, - I'LL 10 oseosead a :
personal properly snai De assessed ,7@eo, i az
lts Irue am a. 5 &c j or,rIotir, ana
PeIIpiI lliIR 10 uu1,,3 -. -, ,f IA c0urt,,
,a|Iu5 . si',ir rrocood nDdar tho foi-
me podIu 9iaH P'''''N '
to"'HE rules
!. 1t shall raise the Valuation OF eau
tract or lot OF real properly "!leH, III
its opinion. is assessed peIoW us u w
and full value in money 10 Such sum as
Il believes 10 be the true ana luIl Ndi"e
thereon
,. 1t shall reduce the NaIuatl9n, 81
each tract or lot Wmch' IN ilS TP.u, I'm
is assessed above lts true ana ~ 49, &c
be its true and full value
s. II shall raise the valuation OF
each item Of personal property which
I'm its opinion, is assessed below its true
and fun value in money, TO such sum
as IT believes to be the true and full
value thereof and it shall raise the ag-
gregate valuation Of all the personal
property of each Individual. firm or cor
p0ratiOn. when Il believes that such ag-
gregate valuation is below the true ana
fun value Of the personal property be-
longing to such Individual. firm or
corporation to such sum as IT believes
TO be the true and full valuation thereon.
4 1t shall reduce the valuation of
each Item Of personal property which
I'm its opinion, is assessed above its true
and fun value TO such sum as II be-
lieves to be the true and full value
thereof 1t shall reduce the aggregate
valuation Of the personal property of
any individual. firm or corporation u
such sum as In its opinion is the true
and fun value thereof
g. II shall place upon the textbooks
any omitted items Of personal property
subject to taxation, provided such Items
are not placed thereon when the omis
sion is discovered by the assessor II
shall assess such omitted items at their
true and fun value in money
g. II shall assess the taxable property
of every person who has failed to make
and file the list required by law ana
whose property the assessor has failed
or refused to list
r. Il shall place upon the taN-hooks
and assess at its true and fun value I'm
money any parcels or lots Of land which
the assessor may fail or refuse to assess
and It shall add to the assessed vaIua'
ton Of any real estate any improve
ments that have been placed thereon
and which the assessor has failed OF
refused 70 list as required by law
g. Il shall have and exercise com
plete and perfect supervision over the
assessments Of the county and may dc
and perform any acts not Inconsistent
with this Act to the end that all thu
,,r,r,rt,. 81 tho county euhiapt "a fay.