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

Wednesday of May In each year, and
before the first day of September of
the same year shall complete, the val
uation Of tho property Of the state.
accessible to it the commission shall
determine and assess the relative
value of all property subject to taxa
ton in each county. 1t shall set down
in list of all the counties, opposite
to the name Of each county, the va1u-
alton thereof so determined by 1t,
which shall be the full value accord
prepared shall be certified by said
commission or majority Of its men,
bers, and it's secretary as the state as
| sessment made by the commission, and
In any case where the commission,
/ through mistake or inadvertence has
assessed to any county greater or
/ less valuation for any year than should
| have been assessed to such county, it
shall correct such error by adding to
! or subtracting from Gas the case may
! be) the valuation of such county as
| determined by it at the next succeed
ing state assessment, the amount omit
| ted from or added to the true valua
| ton of such county in the former state
assessment in consequence of such
error, and the result shall be taken as
| the true valuation of such county for
the latter year and a final correction
| Of such error.
2. The commission shall have the
power to make such rules, orders and
regulations for making and fling COM
plants by counties. the attendance Of
| witnesses, the production of books,
| records and papers and the mode of
| procedure as may be deemed neceS-
sary, not inconsistent with the laws of
| the state.
8. The commission shall have au-
| thority to direct that the fees for the
| attendance of witnesses and officers
Tow nfh For avid hn1
be paid by the county making COM
| plant to the commission which Is de-
| termined adversely to such county, as
justice may require, and when such
| costs and fees are so directed to be
paid by any county the amount there
of shall be certified to the secretary
Of state, and by him apportioned TO
such county with the state taxes and
be levied and collected upon the prop
erty of said county with said state
| taxes.
Section IL. Sections 1215-s, 1915
10 and 1222-10 of the statutes are
read 51.09. The commission, not lat
er than the first day of November in
each year, from the information OBJ
tanned pursuant to section 1869, and
upon all the evidence, proofs, stats
tics and information obtained from all
| available sources, shall according to
their best knowledge and judgment,
ascertain and determine the true cash
state liable to state. county and local
taxes in the then present year, and
shall enter upon its records the ag
gregate true cash value of such prop
erty.
Section IS. Sections 1215-10, 121S-
II and 1222-11 of the statutes are
consolidated, revised and amended to
read: 51.10. The commission shall
second Tuesday Of November In each
year and continue in session from day
to day, unless adjourned for a longer
time, for such period as may be neces-
Of December following, for the pur-
pose Of reviewing the valuation and
assessment of the property Of the COM
panies defined in section 51.02 on the
assessment roll and the valuation Of
the general property of the state. Any
| such company interested shall have
the right to appear and be heard as to
the value and assessment OF the prop
erty OF such company and the tax to
be levied thereon, and as to the value
of the general property Of the state,
and the commission may on such ap-
plication Of it's own motion correct
the valuation or assessment of such
company in such manner as will In its
Judgment make the valuation thereof
just and relatively equal with the val
uation Of the general property of the
state, and may correct the valuation
of the general property of the state.
The assessed value of the property of
a company as 1t appears on the roll
shall not be increased without notice
to the company by registered letter
that such increase is contemplated,
and fixing the time for a hearing in
relation thereto. The attorney general
shall attend at such hearings and rep
resent the interest of the state.
Section IA. Sections 1215-10a and
121S-12a Of the statutes are amend
ed to read: Sill. Whenever, in de-
termining and reviewing the valuation
Iaf Of fhA c4o To
under the provisions of sections 51.09
and 51.10, for the purpose of ascer-
tanning the tax rate to be applied to
any company defined in section 51.02,
uation last made by 1t of the general
property of the state under section
1869, it shall designate the class OR
classes Of property in each county, the
amount of such change; and any mis-
take discovered in any return, either
by omission or otherwise, Of any tax
reported, or because Of failure to re-
port, shall be considered by the COM
mission in fixing the average tax rate
flor the year following, by adding to
Or deducting from the total tax re-
turned the amount of such mistake or
omission.
Section Is. Sections 1215-11, 1915
IL and 1222-12 Of the statutes are
consolidated, revised and amended to
read: 51.12. The commission on or be-
fore the hrSt Monday In december and
the fifteenth day Of January in each
year, upon returns from the secretary
Of state, or from county, town, city
and village officers, or both, shall as
certain and determine the aggregate
tax in the whole state for state, county
and local purposes levied on the gem
era1 property of the state, excluding
special assessments on property for
local improvements, and when the ag-
gregate of all taxes state, county and
local consolidated, is thus ascertained
and determined, the amount thereof
shall be entered on the records of the
commission.
Section 16. Section 1215-13, 1915
13 and 1222-13 of the statutes are
consolidated, revised and amended to
read: 51.13. When the officers of any
county, town, city or village shall have
failed to return the amount of state,
county and local taxes, levied on prop
erty therein within the time required
by law, the commission may inspect
! and examine or cause an inspection
and examination of the records of such
officers, to procure the required infor-
nation, and when no return is made
and no information can be procured
the state, county and local taxes levied
| in such town, city or village in the
prior year may be used in determining
the aggregate taxes mentioned in sec