The Sentinel=record., 1912-05-30

q
 srctiun ID end by the memhets ef ihs : hoora af suoerpiS04A of asaeHanetfk k !, tseefian 6sl shan be cnterea ln tui on f ae assessars books yfeseHpei " Aes' f tiprF 6e aud 9S here1f
 Section 70 Ahe sess;of of tne boar ul sHnefsisotfNof a tss F@OeDte Da1inaine the fifst duy of July Aleli tc Tor the pufpuea 0f conpietine and e1naitzfs she naeesrmente of Che counfy it shli
 be inc boards duty tq fxamne care fnily fn detaU the aFseasmrnif or 1tHi aad personal propeffY az made by tle
 asscHsrf Members of the hoard shall
 eNauine and compare tue retufha or aa.
 snssment or property of the several tnwns ard districts and cuualize the 1 same to tho end that each tract or iot of rc3i property and each aftlcle or i ta true aud full value in money In l performing itS duties in completing nud i caNaliHihp tho assesEments of the county the hoard shall proceed under the tel-
 l. II shall raise the valuation of each 1 tract 0r lot of real property which, n
 its opluion, is asscsscd below iis trne ] and full salee sn money to sueh sum as 1 thereof
 9 II Fhall reduce the valuation Of l each tract or lot which. in its opinion, | la assessed ahove its true and full value
 ln money to such sum as t believes to I ba its true and full value
 g tt shall ralar the valuation or each item or personal property which | iu its opinion. is assessed below lts true ! and full yalup in money, to such sum as it believes to be the true and full value therrof aud it shall raise the az erenatr valuation af all the personal 1 property Qt each individual. tirm or coft ppruiion when it believes that such az eregate valuation is below the true and fnii value of the personal property be- longing 10 such individual firm or corporation Co such sum as it believes to be the true and full valuation thoreof
 It Shall reduce tic valuation of each Item Of personal property which and ful value to such sum SIS it be ieyes to De the true and full value thereof lt shall reduce the aseregate valuation of the personal property of any indivldual. firm or corporation to such snm as in it@ opinion is tine true and full evalue thcreof
 $. It shall place upon tbe tax books any omitted items Of personal property gihleet to taN9tien, provided saen items 9a are not placed thereon when the omis- sion tx discovered by the assessor it shall assess such omitted Items at their true and fnll value in money.
 (. lt shall assess the taxable property of every person who has failed to make and file the list required by law and whose property the assessor has failed OF refused to list
 z It shall place upon the tax books and assess at iia true and fiii value in money any parcels or lots of land which the assessar may fail or refuse to assess and Il shall add to the assessed valua ton Of any real estate any improve menis that have been placed thereon, and which the assessor has failed or refused to list as required by law.
 S. II shall have and exercise com plete and perfect supervision over the assessmeuts of tho county. and may do and -nerform any ncts not inconsistent with this Act to the end that all the property Of the county subject to tax f.f.s ma in money as required by law The as sessor ghal attend at all sessions of the board and render such assistance and give such Information as the board may require,
 section n The board shall perform its duties with respect to reviewing assessments cf the county and equali1- ing them between the first day of July and the fifteenth day of August of each year, rt shall devote such time in its opinion may he necessary to the per tnrmanre of ftT duties aa herein pros i yidcd ln boards consisting of three members two siali constitute a quorum | in boards consisting Of Give meWhers three members shall constitute a uubrum Section 72 The clerk of the board l shall keep in a hook provided for that ] purpose. a record of the proceedinga of 1 ths board. Said record shall show the items of peraoual property and parcels of real estate whose valuations the board has changed Before the fifteenth day or August or hcfefs adiouTnfnent | provided tho board adiourns hefore tho fifteenth day of August. the clerk pi the board shall prepare written or l printed notice of each increase h yalua ton madc hN the board Such notice shall show each item ot personal prop icrty or parcel Of real estate which tho
 board has assessed CT whose valuation it has increased. also the valuation az originally made and the valuation ths
 board has placed thereon. Such notice
 shall De signed hy tho chairman and tht
 on sthe owner of the property who's, | laSsessment is affected. or his aEeut
 either hy the clerk in person or it shal hhc sent hy maii to such person or agent
 The notice shalt warn the person affect cd tp appear at session of the hoar' | of supervisors of assessments to h
 begun and held on the Fifteenth day Q August followiug and show cause whl such increase in valuation shall not b
 section 78. On tho fifteenth day O l August each year the board of super
 visors of asseesments. With the count fchairman thereof. shall meet as boar
 of revision and appcals for the purpos l 1f hearing complaints that taxpayer
 may have Co mako because Of the un
 dcryaluation or oNerValu8tiou of prop Ierty. Such sessions may continue iron lay Co day until tho first day of Sep tember. if the hoard does not soone
 romplete It's work At such session in | .htiN att"tA tt e'AtfHtR '2 NN'N Af't N ing rules
 Il shail hear and consider no evi I denCe unless tRc witnesses arc swufi | aH witnesses are sworn in a court Q
 } Taxpaycrs aggrieved because O
 Che valuation placed upon their prop
 ertv hv the aSeessor or hy the honrl
 sitting as a hoard of equalization ma, lappear in person and by attorney ap' onicr any legal evidence they may havi ttonching the justice or legality of th
 proposed increase n the valuation O their property
 9 rhs county and state may appea' either hv legallN appointed attorney Q hy the rrosecutns attorney or ht
 deputy
 ff taxpayer is ot the opinioi that another taNhAyers property ts un
 board and make complaint and C shal
 lsa the .Entv of the hoard to adjust ai tBssessments so complained of in suel
 mnnnef aS tho facts may warrant
 & IT. it should develop at the heafins
 pr Ia any other way that items of per 1 aonal rronefte or parcels Of real estat afe aesesSed below theif true and fui
 NNlnc tn money the board shail rais 1 the valuation nf smNh nudeFValue0 prop | arlx ta ifg true and fttt value in mon l nr frat eiNinsc thn oNner of such prop artv notice as Is provided n section 6 1 1ercuf to appear aftu 5iiaN ca-iSr vii
 such raises should not be made.
 6 ft shall not be considered as | ground for reducing the valuation Q tda Bfbnettv of the taNpayer that nd 1 joining property or that ether propert l in tho county fs assessed below It's true | H..1f f4 aH~4y. t.. l.s