The Van Buren press., 1912-06-08

Section 81. A board to be known -
the board Of supervisors of assessment
shall be provided for the several coun'
ties of the State. In counties of less
than twenty-five thousand populatioS
a. shown by the last Federal cansS,a
said board shall consist of three men,
bers: in counties of more than twenty.
five thousand population said bosy,,
shall consist of five members provided
that in Sebastian county there shall h.
two boards of three members each on
for the Fort Smith District and one for
the Greenwood District. Any elector n,
the county who is real estate owner
shall be eligible for appointment ON
said board and said board shall be an.
pointed as follows: The county iudFa
of the county shall appoint one mem.
Der the other members shall be an.
pointed by the governor Said appoint.
ments shall be made before the first
day Of February or each Odd-numbered
year Said members shall hold OFFICE
for two years or until their successors
are appointed and qualified. The county
judge shall issue certificate of ap-
pointment to the member he appoints
and the governor certificates to the
members he appoints. Any member q,
the board who fails to perform the
duties imposed upon him by this Act
in the manner prescribed by this Act
shall be deemed to have vacated the
office and shall be summarily removed
by the officer appointing him. Vacan.
cies shall be filled by the county Judge
or the governor, whoever shall have
made the appointment originally of the
member vacating. In the year 1911
the appointment of members of tho
hoard of supervisors of assessment.
shall be made within thirty days after
the passage of this Act.
Section So Tine board shall meet in
the court house at the county seat in
each county on the first day of Febru-
ary of each year and organize by elect
ing one OF its members chairman; the
county clerk or deputy selected by him
shall be clerk of the board. Before or
ganizing each member shall take the
oath of office prescribed by section
twenty, article nineteen of the Consti-
tuition OF Arkansas
II for any reason the board Shall
fail to meet and organize on the first
day of February II shall be lawful for
It to meet and organize on such date
thereafter as may be named by the Ar
kansas Tax Commission.
Section SO. 1t shall be the duty Of
each school board, provided the
same is called for at any time by
the assessor or board Of supervisors OF
assessments, to furnish the assessor or
board as the case may be. list of the
taxpayers in such school district. It
shall further be the duty of each men,
Der of the school board to furnish any
information with respect 10 the value
of property in his district of which he
may be in possession when the same is
demanded by the assessor or board OF
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 it shall adjourn
to meet the first day Of July following,
or on the second day provided the first
day shall fall on Sunday The chair
man OF the board shall have power TO
call the board together at an earlier
date provided a majority Of the mem
bers request him to do so in writing,
stating in the request the reason for
such call and the business to be per-
| formed at such meeting.
Section 81. The assessor shall APP
point as many deputies as in his opinion
may be necessary to enable him TO
properly assess the property of the
! 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
! deruty assessor whose appointment has
not been confirmed by the board The
| appointments of deputy assessors shall
| be passed upon by the board at the
session held on the first day Of Febru-
| airy, or at the first called meeting held
! thereafter.
| Section SO. The board Of supervisors
! Of assessments shall have power and
! II is hereby made it's duty to remove
| any deputy assessor who does not per
| form his duties in the assessing Of
| property as this Act provides, and any
! vacancy as deputy assessor shall be
| filled by the assessor in the same man
ner as the appointment was originally
made
Section So Deputy assessors appoint
| ed under this Act shall attend at such
| places as may be required by the as
| SCISSOR and shall perform such duties
In the receiving OF lists and assessing
! property as the assessor may direct
! They shall have power to administer
! 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 g. The board Of supervisors
| Of assessments shall meet on the first
| day Of July OF each year for the pur.
pose OF equali2ng the assessments OF
! real and personal property of the county.
! Before entering upon the discharge OF
! their duties each member of the board
shall take and subscribe to the follow
! ing oath:
solemnly swear that ! VIII perform the
! duties Of member Of the board OF
supervisors OF assessments Of .,..,,..
! County as the law directs, that | Will
examine carefully into all OF the as.
sessments OF the property In said
county, that | will raise the assessed
| valuation OF all property In said county
now assessed below IT, true and fun
! value In money 10 It's true and full
! value I'm money, that ! will reduce the
assessed valuation Of all property now
assessed above It's true and fun value
! In money 10 It's true and full value In
money; that | will equall2e the assess
ments OF the county on a basis of the
true and fun value I'm money, that In
euualiZlng the assessments Of the county
| ] will not use any other or different basis
| OF valuation than sle true and fun value
IN money Of all the property, Of the
county and that ! will In all things
faithfully observe the law IN the dis
| charge OF the duties upon which ! am
now about 20 enter as n member OF
the board OF supervisors OF assess
ments.'
Section 65. II any person shall be.
! gin any new business of any kind In
any district or town IN Che county after
! the first day OF February and before
| the first day Of October II shall be the
/ duty Of the assessor TO assess such new
] business In the same manner as no
would have done had such business
/ been In existence at assessing time, 1T
such new business shall have been as
Rossod by the assessor before the first
| day Of July II shall be included In tho
regular assessment rolls submitted as
| hereinafter provided by the assessor TO
| the board OF supervisors OF assessments
/ II such assessment be made between
the first day OF July and the first day
/ OF September II shall be submitted TO
the board OF supervisors OF assessments
TO be passed upon by II along with tho
/ other assessments OF the county, Prop
orty IN any way overlooked by the as
SCISSOR or omitted from the assessment
/ at the regular assessing time, shall DO
assessed IN the same ttlnner MS IL prop
/ efty put into a new business, No per.
son shall be compelled TO pay taxes
twice on the samc property for the same
year Money invested In Il new business
after February first, and included IN
| the regular Assessment OF the person
owning II on February first shall not
be included I'm the assessment OF a new
business begun after assessing time
Section &C. The assessor shall on or
before tho first day Of July mako out
IN tabular form In q book prepared for