Pine Bluff daily graphic., 1912-06-08
NTNE

full. fair and complete list thereof. or 1 has valued any property at less than it's
 true and full value in money. he shall
 examine such person at length under | oath. He may also call before him any other persons having knowledge of the property of the party whose assessment | is questioned and examine such persons | under oath with respect tn such prop erty.
 lf after making such inves hga tion or at any time before. the. t:IN-i,noi<s are turned over to the board of supervisors of assessments. after the assessment has been made. the assessor iS of thu, opinion from such evidence may he discovered by him that the party nnak- ing the list has omitted any items Or has listed any real or pers"!tal property below it's true and iuil vabl" ill moneY, it shall be his duty to ignore the vslua- ton as returned and aSSeSS such omit ted items or Snch nnrr~lN oi rrHl ~s- tate at it's true and full value in money; like wise it shall be his duty to raise tine valuation of any real or personal property which may have been undtr- valued by the person listing it. 10 it's however, the assessor ahali chan"e the valuation of the property of amy person as fixed by the person hmself he shall notify such person in writing of suc'l change. such notification shall be made before the second MoE AH in Au- gust of the year for which the aasesa- ment is made.
 Section 53 Each person required by this Act to list property for taxation shall, bN himself agent. att 'sld at "lf" of the places in the proper town ship. fixed bN the assessor for making assessments in such township and list the property real and personal. bv this Act required. If any person shall fail to attend ;tt one of such places and list the property he may appear before the assessor at some other place in the county within ten days after the last day fixed for making the assessment in sach township and make the list lists required of him by this Act. Should sts$or and make the list within ten days he shall be deemed to be q delin- dutnt and a ncnalty of one dollar half or which shall go to the assessor and tAt other haif to the common school iNnd, shall at once accrue. The as StSSof S!Aif as soon as practicable r.thef by himself or deputy. visit the offlce. usual place of business or resi- dei"e of such delinquent. provided he can be found in the county and demand n i,st CT the property required to be It l'lfFnd foi assessment. If at such
 t|int the list for any reason is not made by tn" owner of the property or his asent the aSSesSor or deputy shall make out the list "n his own view or on the best information he can obtain. and for that purpose he shall have the right to enter upon any lands and make any ex- AfnihattoNS necessary and summon be- iofe hlm and examine any persons
 under oath; provided. that if a
 person owns property in two more
 i""nSalp& in q county he may, either m person or by agent. appear before
 the assessor in any one of the town snlps m the "o4nty in which he has
 property situated at the regular time and place fixed by the assessor for as sessims the property of such township 'hd list all the property owned by him In the county.
 Section 5l. If any person after de-
 mana duly made by the assessor or 1eputy' as provided in section 5 of
 this Act shall refuse to make the re- lured list and swear to same the property which ought to have been listed
 shall be assessed at it's true and full
 value in money and for the failure of the taxpayer to make the assessment a
 penalty equal tu fifty per cent of the total
 taxes on the property for that year s2all be assessed against it. and upon tle property of any delinquent whom
 the assessor or his deputy is unable to
 find there shall be assessed an amount Hqaal to twenty-five per cent of the taxes thereon
 Section 55. Whenever it shall be
 found bN the assessar. the board zaof
 supervisors of assessments or the Ark alsas Tax Commission. that any person
 wh" has made and filed list return
 AIS provided by this Act. has with intent
 to evade taxation wlfully omitted to 1 iSt any item of property as required by
 this Act. such item shall be listed
 against such person at it's true and full value, and for failure to said
 tenn q penalty equal to fifty per cent
 of the total taxes on the item for that year shall be assessed against it. Writ
 ten or printed notice of such assessment
 and penalty shall be given the taxpayer
 md he may appear before the board of supervisors of assessment or the Ark kansas Tax Commission. the case may be. and show that the omission was not done with intent to defraud.
 If satisfactory showing is made the penalty shall be abated.
 Section 56. If any person required to list property for taxation shall have been prevented by sickness, or absence tne f1nty 1v ts listing such person or his agent having charge of such property may at any time before he making out of the tax-books by the county clerk. make out and deliver to the assessor of thei county statement of the same as required by this Act. and the assessor shall in each case make an entry thereof in the returns If the proper city. town. or district and correct the item or items in said return made by him, as the case may require. out no such statement shall be received oy the assessor from any person who shall have refused or neglected to make oath to his statement when required oy the assessor under the provisions of this Act, nor from any person unless ne shall have at first made an affidavit that the person required to list the same %as sssa absent ta voG iron the county without was prevented by sickness from giving the assessor the required statement when called upon for that purpose. Any penalty that may have in the meantime accrued under the provisions of this Act shall if the assessment is made as herein provided. be abated.
 Section 57 A board to be known as the board of supervisors of assessments shall be provided for the several coun- ties of the State. In counties of less than twenty-five thousand population
 IS shown by the last Federal census
 said board shall consist of three mem
 oers; in counties of more than twenty
 five thousand population said board
 shall consist of five members; provided,
 that in Sebastian county there shall be l two boards of three members each, one
 for the Fort Smith District and one for
 the Greenwood District. Any elector of
 the county who is real estate owner
 shall be eligible for appointment on i said board, and said board shall be ap- pointed as follows: The county judge
 of the county shall appoint one mem-
 Der. the other members shall be ap-
 pointed by the governor. Said appoint
 ments. shall be made before the first i hay of February or each odd-numbered year. Said members shall hold office
 for two years or until their successors