Western Carolina Democrat and French Broad hustler. [volume] (Hendersonville, N.C.) 1913-1915, 1913-08-14
same on or before the first day of January ensuing, and shall
a fho mnnavS q 81 thorn o aol1aa4od - u o;4r ranr11rar ~

Vile is hereby clothed with all the powers incident TO the
Office, OF tax collector for Henderson county to enforce the
collection OF taxes due the city, and shall have all the rights,
remedies and actions, distress and powers of sale as to pro
perry and persons or subjects of taxation as the county tax
collector has for the collection of taxes in his office, and shall
proceed to collect the same in like Gamer; and as to the
sale of property and enforcement of the collection of taxes
the city shall have the same rights as the county offender
son has under such proceedings and actions and sales by the
county tax collector; and the persons whose property may
be sold, under such proceedings shall have the same rights
of redemption as are applicable to property sold for taxes
by the county tax collector.
Section 81. Conveyances by the city tax collector of pro-
perry sold by him for taxes shall be similar to conveyances
made for a like purpose by the county tax collector, and shall
have a like force and effect.
Section SO. The commissioners shall constitute a board
OF appralsement or equalization, and it shall be their duty,
carefully to examine the tax lists herein provided for'and to
hear complaints of any property owner and to examine wit
nesses with the view and purpose of equalizing the tax
values upon property by the tax assessor, and shall have
power to increase or lower the valuation placed upon proper
ey when In their judgment, after fair investigation, the same
are incorrect. Provided, no valuation shall be increased
without due notice to the owner of the property and an OPP
portunity has been given to be heard.
Section 80. The commissioners shall preserve the annual
tax lists, and shall Immediately after its approval cause a
copy OF so much thereof as may be required for the use Of
the assessor and collector of taxes. The said copy. amended.
madIhed or changed, as h%erinbefore provided, shall be deiv-
cred to the assessor and collector on or before the first Mon
day of September of each year, and he shall receipt for the
Sduuc. 1He uedSur0r snail endorse Oh said cODV a nOr0oP TO
SAID assessor and collector of taxes to collect the taxes there
in mentioned, and such order shall have the force and effect
Il a judgment and execution against the real and personal
property'of the persons charged in said copy; Provided, that
SAID order shall be made by the commissioners in case the
treasurer be not a member of the board of commissions.
Sectln 40. Whenever it shall appear to the commissioners
that property has escaped taxation on account of the owner
failing to list the same, or for any other reason. it shall he
their duty tn otify the owner of such property to appear be-
foret the board, at a time and place mentioned in the notice
ana snow cause why the owner of the property should not be
charged win the tax on said property for the time it escap-
{ taxation. AT such time and place, the commissioners
snail hear and determine the matter; and if the find that
III property was liable for taxation and was LISTED. thew
snail direct the treasurer to enter upon the hooks ooo;nc+
II owner Oh SAID properly the taxes due for the wears or
time 1t escaped taxation, and the taxes thus levied shall bo
charged to the assessor and collector of taxes. and shall he
collected as other taxes against the owner who failed r. 1s+
such property. "'
section Al. From the decision of the commissioners +ho
0"noi . Aany property so assessed may take an appeal to the
superior court, and the collection of such taxes shall be stav-
81 uurng n tendency OF such appeal if the appellant shall
give a good and sufficient bond to the city in at least donble
the amount of the taxes assessed against him in.ooo~oI -
thdn nIty dollars, conditioned that he will nav tho cnv oil
Ucn Judgments In such case as may be awarded against him
0ection4S. All levies of ad valorem taxes heretofore
LOU ny lie town OF Hendersonvlle and all assessments
el1olo made and assessment rolls placed in the hands
- III assessor and collector of taxes for collection are here
ny Valdated, and the same shall be legal in the civ If Hon
N~~~--n AAOr
ueiSonNlne' regardless of any irregularity that NAV exist in
1ne manner OF making or returning such assessment rolls
- cu'lon 10 otner modes of collecting taxes as in this ACT,
Pro'iueo' all taxes due the city, general or special and al
assessments TO rany improvements, NAV. be colloctod bu
cl'n actlonl In any court having jurisdiction of hto amount
"o oil mems o. real estate may be foreclosed bv the ~
oUr II assessment rolls of taxes and assessments shall
- 1oi evidence OF the CORRECTNESS thereof. In any
action by the city for the collection Of anv dolinanon
%nere " Snan appear that the description of any propertv in
'H0 assessment rolls shall not be sufficient to indentifv snc
properly the city shall have the right to set I'D in it's nlead-
: a proper description of the property intended to be 5
ooSSeu IL % prove the same, and to have it's INDIGNANT
toreclosing its tax lien upon the same and norsona1 go
en' against the owner 70 rsuch taxes, the same a 5 # the
property nad been fully and accurately described on the
assessment rolls. - '0
~. II personal property of all persons owing
- lakes 10 the city is hrreby made liable for all said taxas
"netner the same be due on real or personal PRIORITY
0ecuon II. The commissioners are authorized and a.
powered to provide for an allowance of three nr cent off an
m