Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1913-08-22

: in which such local assessor resides
upon the certificate of the assessor Of
incomes showing such attendance and
| travel, in like manner as certificates Of
witnesses and jurors are paid.
(2) The assessor of incomes shall
have access to all public records,
books, papers and offices throughout
his district and shall make full and
complete examination of them and in
vestigate all other matters and SUBJ
jects relative to the assessment and
taxation Of property in the several
towns, villages and cities contained
therein; and for that purpose he shall
visit each such town, village and city
as often as may be necessary during
CD The assessor of incomes shall
examine and test the work of assessors
during the progress Of their assess
ments and ascertain whether any of
them is assessing property at other
than full value or is emitting property
subject to taxation from the roll. He
shall have the rights and powers of
local assessor for the examination
to to- taxation, and SHAH Shall ! have the
power to personally value and reassess
any property previously assessed by
the local assessor. If he shall ascer-
tain that any property has been omit
ted or not assessed according to law,
he shall bring the same to the atten-
ton of the local assessor of the proper
district and if such local assessor shall
neglect or refuse to correct the as
| sessment he shall report the fact in
writing to the clerk of the proper
board Of review at or before the meet
ing of such board and such clerk shall
lay the same before said board of re-
view for its action.
(4 Whenever the assessor of in
comes ascertains, or has good reason
to believe, that any assessor is guilty
of violation of law, he is authorized
to make complaint to the presiding
n hn rn-
attorney shall attend and prosecute
such proceedings for removal.
90 The assessor of incomes shall
make report to the county board of
each county within his assessment dis
trict showing in detail the work of
tricts, the failure, if any, of such as
SCISSORS or property owners to comply
with the law, the relative assessed and
true value of property in each local
formation and statistics as he may OBJ
tain which will be of assistance to
the county board in determining the
relative value of all taxable property
in each town, city and village in the
county. Such report shall be filed with
the county clerk at least fifteen days
before the annual meeting. Of the
county board. The county clerk shall
cause to be printed not less than two
hundred copies of such report, one of
which shall be mailed Immediately by
the county clerk to each member Of
the county board. Not less than six
copies of such printed report, Together
with all statistics accompanying the
same, shall be filed with the state tax
commission.
CO.. The county board, upon it's own
motion, may direct the assessor Of in
comes to make a reassessment of all
the taxable property in any local as
sessment district for any year and to re-
port the same in the form of an assess
al
it's next annual session. In making
such reasSeSSment the value of the
property shall be fixed, as nearly as
may be, as of the time the original
assessment was made, and he shall
have the powers and be governed by
] the rules provided by law for local as
for taxation. In case the aggregate
valuation Of taxable property as de-
termined by such reassessment, shall
be ten per cent or more in excess Of
the aggregate valuation thereof as
fixed by the original assessment the
expense of making such reassessment,
not exceeding five dollars per day for
each day necessarily and actually spent
in making the same, shall be charged
to such local assessment district in the
next apportionment thereto of county
taxes.
CD The state tax commission shall
call a meeting of the assessors of in
comes at the capitol at a specified time
in the month of January in each year,
Tor conference on the subjects of
taxation and the administration of the
laws, and for the instruction of such
officers in their duties. The actual and
necessary expenses Of each such officer in
such attendance shall be audited and
paid out Of the state treasury in the
same manner as other expenses of said
assessors are audited and paid.
Section a. This act takes effect when
published.
Approved June 6, 1913. Copy Law.
No. 457 81 Published June 9, 1918.
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