The Kendrick gazette. [volume] (Kendrick, Idaho) 1892-1968, 1913-04-11
NEW REVENUE Law
CHANGES TAXATION
Continued from last week.
Article II


Article II
Sec. IS. In ascertaining the value
of any property the assessor shall
not adopt lower or different stand
ard of value because the same is to
serve as a basis of taxation, nor
shall he adopt as a criterion any
value or price for which the proper
ty would sell at auction or forced
sale, or in the aggregate with all the
property in the taxing district; nor,
on the other hand. shall he adopt
speculative valuation, or one based
upon the sales made upon the basis
of small cash payment and INSTALL
ments payable in the future, but he
shall value each article or piece of
property by itself and at such sum
or price as he believes the same to
be fairly worth in money at the
time such assessment is made.
Sec. 10. The Assessor shall call
at the office, place of business or
residence of each person required
by this Act to list property, if such
person is resident of the county,
and shall require such person to
make a correct taxpayers state
ment of such property, in accord
ance with the provisions of this Act;
and every person so required shall
enter true and correct statement of
such property and the ownership
thereof in the form prescribed,
which statement shall be signed and
verified by the oath of the person
listing such property, and shall be
delivered to the Assessor, who shall
thereupon determine the value of
such property and enter the same
upon the assessment roll; Provided,
That if for any reason the Assessor
shall fail to visit any such person,
said failure shall not impair or inval-
ittate such assessment, but any will
full failnre of the Assessor to obtain
such taxpayers statement on any
other ground than the absence or
sickness of such person, or the re-
fusal of such person to make the re-
quired statement, shall be deemed
malfeasance in office and ground
for the removal of the Assessor
from office.
Sec. 20. Any property, wilfully
concealed, removed, transferred,
misrepresented, or not listed by the
owner, or the agent or representative
of the owner, to evade taxation for
the current year, or in any proceed
ing year or years must upon discov-
cry be assessed at three times for
each year such property has escaped
assessment, and the assessment so
made must not be reduced by the
Board of County Commissioners.
Sec. 81. If any person required
by this Act to list property shall be
sick or absent when the assessor
calls for a taxpayers statement OF
such property, or if such person is
not a resident of the county, the
Assessor shall leave at the office,
place of business or residence OF
such person, or mail to such person
at his last known post office address
a blank taxpayers statement and a
written or printed notice requiring
such person to make out and deliver
to the assessor, on or before some
day named therin, the statement re.
quired by this Act. If such person
failed to make out and deliver such
statement as required, the Assessor
may list and asses such property
according to his best judgment anc
information.
Sec. %. The Assessor is hereby
authorized to administer oaths to al
persons who, under the provisions
of this Act. may be required Il
swear. and he may examine unde
oath any person who is required
under the provisions of this Act tt
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