Elmore County Republican. [volume] (Mountain Home, Idaho) 1910-1915, 1913-03-29

TAXPAYERS NOW HAVE CHANCE
% AT REVENUE LAW

i 1t is made the duty OF the county
attorney, ON information Of any tax
payer. backed up. by one reputable
witness, to prosecute violations Of this
law, and IL he fails to prosecute he
Is subject to a fine OF 500 to $500
for each offense.
Each assessor must have a com
plete and accurate platlbook OF his
county for. the assessment OF real es-
tate, and. on. this 5plat-book each sub
division must be accurately describ-
ed, Each subdivision must also. be
given q number, and the county re-
corder must record all property by
tax number.
On or before the fourth Monday In
June Of each year the assessor must
get complete list OF lands on which
final proof has been made, and from
the proper state officials list Of all
lands sold by the state.
Assessments must be made, between
he second Monday in January and
the fourth Monday In June.
Lands and the improvements there
on must be assessed separately.
Each year the assessor must pre-
pare an index of real property asses
ments. This shall be public record
open to general inspection. This
must carry the name OF each tax
| payer. his property, and description
of 1t.
For purposes of taxation lands
shall be classified as agricultural,
dmber, cut-over or burnt, mineral,
grazing, waste, business lots resi-
dence lots.
! Assessors and their deputies must
! appear before the board OF county
commissioners and take oath that
! hey have assessed all the property
on the square
i County commissioners are to meet
on the first Monday In July and re
main In session till the fourth Monday
In July Tor the purpose OF eQualizing
taxes. No change shall be made In
the assessment of any property ex
cept to bring 1T to actual cash value
rhe assessor must attend all these
meetings.
i Ii any commissioner knowingly
permits any property to be assessed
j vt more or less than it's cash value
he is guilty Of a misdemeanor anG
may be thrown out OF office.
II When the commissioners complete
i their work the record Is turned over
to the county auditor and by hin
j transferred to the state auditor fo1
the inspection Of the state board o
4 equalization. This board is to meet
IN the first Monday In August for the
purpose of equalizing taxes as be
\ tween counties. 1t must complete its
4 work and levy the state ad valorem
tax on the fourth Monday in August.
/ BY the first Monday In Septembel
the state auditor must transmit tt
each county auditor certified state
i ment showing all the changes In as
sessment made by the state board Of
equalization.
i OF course the state board makes
the assessments against the railroads
telegraph lines, telephone and other
public utilities companies just as al
present.
/ Any member OF the state board of
equalization who goes wrong in the
matter Of assessing taxes will be sub
ject to fine of $1,000, and this may
be collected from his bondsmen.
| County commissioners are to meet
on the second Monday In September
to fix the tax rate.
Every city, town, village. school dis
ttrict or any other district or munich
pality to which Ia delegated the
power of levying taxes must ON or be
fore the third Monday in September
certify to the county auditor the tax
rate levied.
Taxes are nat payable In cordwood
and coon skins. On the contrary
they must be paid In lawful money
Of the United States"
Half the taxes must be paid before
the first Monday in January; the
other half must be paid on or before
the first Monday in July, together
with 4 per cent interest ON the sec
ond half, II the second half IL not
paid on the date named another s
per cent will be added.
Tax title sharks have a hard row
to hoe under the new law. Provision
is made for the sale of property for
delinquent taxes, but every possible
protection is thrown around the own
er and he IL given every reasonable
chance for redemption.
Personal property like real estate,
Is assessed at ito full cash value.
Good provisions are made for catch