The Alaska daily empire., 1913-05-24
ORDINANCE NO. 124.

To provide for the assessment, levy
 ing and collection of taxes.
 The City of Juneau does ordain as follows;
 Section l, All property within the City Ot Juneau not exempt under the laws oi the United States is subject to taxation for municipal purposes.
 Sec. 2. The city taxes must be as sesSed. levied and collected as proyid' ed by this ordinance.
 Sec. 8. The assessor must between the 18th day Of April and the fourth Tuesday in May of each year ascertain the names of all taxable inhabitants and all property in the City of Juneau subject 10 taxation for muiLclpal pur- poses and must assess such property To the person by whom it was owned, or claimed. or in whose possession or control it was at twelve o'clock m, on the 18th Of April. in the same year. if known. If unknown, he shall assess such property 10 unknown owners. but no mistake in the name Of the owner, or sup posed owner OI property, shall ren- der the assessment thereof invalid: Provided. that there shall be exempt from such assessment to each house, holder or head of a family household goods of which such person is the bona fide owner not exceeding S2OO.OO in value: and. provided further, that all property belonging to the municipality and all property used exclusively for religious. educational and charitable purposes, shall be exempt from taxa tion.
 Sec. t. The Common Council must furnish the assessor with the neces. Sary blank forms of statements for as. sesSing. and all necessary maps, charts and books.
 Sec. 3. On or before the fourth Tuesday in May in each year. the assessor must complete his assess ment books, and must take and sub scribe thereto an affidavit, that his assessment is a full, true and correct assessment of taxable property in the City of Juneau. 10 the best of his know ledge and belief. and must deliver said assessment books to the Common Council. together with all books. state mentS, maps and charts relating there to.
 That prior to delivering said books to the city clerk, the assessor shall notify by post card each and every property holder or his or their agent or representative. the amount of as seSSed valuation placed upon his or their real or personal property and which post card shall therein desig nate the dates, time and place of meet ing of the Common Council sitting as a board of equalization.
 Sec. 6. Upon the receipt of the as sessment book from the assessor, the Common Council must immediately give notice of the time when the Com mon Council will meet to eQualize the assessments. by publication for at least three days in a newspaper printed and published in the City of Juneau and during such time the assessment book must be kept open for inSpec ton.
 Sec. :. The Common Council shall meet as a board of equalization on the first Tuesday in June of each year at the hour of two D. m., and continue in session until the hour of four p. m of said day and shall continue in ses sion until the Monday next following between the hours of two and four D. m. of each day. They shall have full power and it shall be the duty of the board to raise or lower the assessed valuation of such property real or per sonal which may by them be deemed uneQually or unfairly assessed. The city clerk shall be eX.Othcio clerk Of the board of equalization and shall keep a record of the proceedings of the board and note all changes made in the assessed valuations by the board Before any increase shall have been made in the assessed valuation of any property personal or real the owner thereof or his agent or representative shall be notified in writing by the clerk of the board of such cOntem plated raise which notice shall be served by the clerk or city marshal The person or persons so notified shall be permitted to appear before the board and show cause under oath why such assessed valuation should not be increased.
 Sec. S. The board may. after giv ing three days notice, either by pub fishing the same in daily newspaper published in the City of Juneau, or by a written notice personally served upon the parties interested by the city mar Shal, increase or lower any assessment contained in the assessment roll, sc as to eQualiZe the assessment of prop erty contained in said roll, and make the assessment conform to the true value of such property in money.
 Sec, g. Any person desiring re, duction on the assessment of his prop erty shall make and file with the board of equalization a written appli' cation therefor. verified by his oath, showing the facts upon which it is claimed such reduction should be made.
 < Sec. 10. Before the board of equal, ization grants the application or makes any reduction applied for, the person or agent making the application may be examined on oath touching the val. ue of the property of such person. No reduction shall be made unless such person or his agent making the application attends and answers all questions pertinent to the inquiry. And for the purpose of the examina. ton, the members of the board of equalization are empowered and au- thorized to administer oaths.
 Sec. II. Any person or persons dis satisfied with the final decision of the board of equalization on application for reduction of assessment on prop erty assessed within this city. may appeal from said decision to the Unit. ed States District Court for the Terri, tory of Alaska. in Division No. 1. with in thirty days from the time of the rendition of such decision. Said ap- peal shall be taken by serving upon the city attorney or mayor, notice of