The Dawson news. (Dawson, Ga.) 1889-current, 1913-08-26
NEW TAXING SYSTEM
MAIN FEATURES OF LAW PASS
ED DURING RECENT SESSION
OF THE LEGISLATURE.
EFFECT MAY BE FAR-REACHING

What the Duties of the State lax
Commissioner and the County
Boards of Equalizers Are. Arbi-
tration Is Provided For.
The new tax act passed by the leg
isIature of Georgia should be stud
led closely by every citizen, as its
effects will be far reaching if car
ried out according to the spirit OF
the law. The main features of the
new tax act are as follows:
Return the property you owned on
January 1st for taxation as hereto
fore between February 1st and May
LIST. The tax received by May 10Th
will present all taxes to the county
assessors. The latter next May 10Th.
Omissions by the taxpayers will be
corrected by the board and its Valua-
ton exacted. This board must find
all taxable property and must see TO
it that valuations as between indl-
viduals are fairly and justly equal
lied. If the taxpayer is dissatisfied
in ten days he can go to arbitration.
The arbitration board fixes the as
sessment. The arbitrators' award is
final, except where the state tax COM
missioner equalizes taxes between
counties. Arbitrators must be prop
erty owners. The county assessors
have full authority to subpoena and
to summon books, records, etc. They
must complete their work by July l.
The county board of tax assessors
consists of three members appointed
by the county commissioners for
term of six years; the first appoint
ments are for one member for two
years, one for four years and one for
six years. The members thereafter
are appointed for a term of six years,
except in cases of appointment to fill
vacancy.
Duties of State Commissioner.
If the state tax commissioner finds
that in any of the counties the tax
valuations are not reasonably uni
form with the values fixed upon the
same classes of property in another
county the commissioners must in
vestigate, and after such investiga-
ton has authority to issue and equal
ize the same either by having per-
centum to the county valuation or
any class of property in any county.
II he finds the country valuation was
too low, or by deducting a percentum
from the county valuation If he finds
the county valuation was too high
he then must notify by mail the
chairman of the county board of tax
assessors of the county affected that
the county's valuations upon the
classes of property specified in the
notice must be raised or lowered, as
the case may be, by the per centum
fixed by him. The county tax digest
is at the same time returned to such
county for correction accordingly.
County Board May Arbitrate.
When so notified the chairman of
the county board of tax assessors
his board, and at the said meeting
must call Immediately a meeting of
the county board must correct the
valuations in conformity with the
order of the state commissioner.
But if the county board Of tax as
SCISSORS is dissatisfied with the order
of the state tax commissioner the
chairman Of the county board may,
within ten days, notify the state
tax commissioner that arbitration is
demanded on behalf of that county,
and at the same time the name and
postoffice address of an arbitrator
chosen by the county board. The
state tax commissioner must within
three days from the receipt of such
demand name an arbitrator to act
for the state. The state arbitrator
thus named must select a third with
in ten days. If the second arbitrator
fails to agree upon a third within ten
days the third arbitrator must be ap-
pointed by the controller general. An
award by a majority within twenty
days from date of appointment of the
third arbitrator is final.
If they fail to make an award
within that time the action of the
state tax commissioner shall stand
affirmed. If the decision of the ar
bitrators is made within the time and
differs from that previously rendered
by the state tax commissioner the
county valuation must be immediate
ly revised in accordance Herewith,
otherwise they must be revised in ac-
cordance with the decision CT the
state tax commissioner.
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