The Lee County journal. (Leesburg, Ga.) 1904-19??, 1913-09-11

dollars per annum to be employed by
the comptroller general. The COM
pensation of said state tax commits
sioner and the other salaries herein
provided for, shall be paid from the
state treasury out Of funds not other,
wise appropriated, and shall be here
after included and provided for in the
general appropriation bill with the
other expenses Of the state govern
ment.
Sec. IL. Be it further enacted by
the authority aforesaid, that the state
tax commissioner shall investigate all
matters Of taxation and recommend
to the general assembly through thS
comptroller general from time to time,
such changes and alterations in the
tax laws Of the state as, in his judg
ment he may deem best to bring about
a more perfect, adequate and thor
ough system Of taxation and valua-
ton of property for state and county
taxation
See. IS. Be it further enacted by
the authority aforesaid, that it shall
be the duty of the state tax commits
sioner to carefully examine the tax
digests of the several counties. of this
state, filed in the office Of the comp
troller-g general, and to compare said
digests for the purpose of ascertain
ing whether the tax valuation of the
various classes Of property as made
in the respective counties of the state,
is reasonably uniform as between thu
respective counties. It is the purpose
and intent of this act to bring about
as far as practicable, an equalization
throughout the state Of the values of
the various classes of property subject
toSbe taxed, so that the values fixed
in one county shall not be out Of due
proportion to the values fixed in othel
counties on the same classes of prop
erty. If it shall appear to said COM
missioner that in any one or more OIL
the counties of this state the taxable
values fixed upon any one or more
classes of property are not reasonably
uniform with the values fixed upon
the same-classes Of property in other
counties, the said commissioner shall
investigate and inquire as to the rea-
son therefor, and, after making such
investigation and comparison, shall
have authority to adjust and equalize
the same, either by adding a fixed per
centum to the county valuation of any
class of property in any county, if he
finds the county valuation as too
low, or by deducting fixed per
centum from the county valuation it
he finds the county valuation was too
high, as may appear to be just and
right between the counties; and the
said state tax commissioner shall
thereupon notify by United States
mail the chairman Of the county board
of tax assessors of the county affected
that the county valuations upon the
classes Of property specified in said
notice shall be raised or lowered by
the percentum fixed by said state tax
commissioner and the comptroller
general thereupon return to said coun-
ty its tax digest for correction &C.
cordingly.
Sec. Ia. Be it further enacted by
the authority aforesaid, that upon the
giving Of any such notice by the state
tax commissioner of changes or cor
rections to be made in the county tax
digest, it shall be the duty of the
chairman Of the county board Of tax
assessors of the county affected, to
call Immediately meeting Of said
county board, and at said meeting the
said county board shall correct the
county valuation upon the class OF
classes Of property specified by the
state tax commissioner, so as to make
the same conform to the findings Of
said. commissioner by applying uni
formly to the specified class or
classes Of property the fixed per
centum Of increase or Of decrease
specified by said commissioner and by
raising or lowering all the individual
returns Of all the tax payers Of the
county upon the specified class or
classes Of property accordingly.
If the county board Of tax assessors
is dissatisfied with the changes and
corrections thus ordered to be made
by the state tax commissioner, the
chairman of the county board may,
within ten days from the giving Of
said notice, notify the state tax COM
missioner that arbitration is demand
ed on behalf Of the county and shall,
at the same time give the name and
postoffice address of the arbitrator so
chosen by said county board, The
state tax commissioner shall name an
arbitrator on behalf Of the state with
in three days from the receipt of such
demand for arbitration and the two
thus named shall select third within
ten days and if they fail to agree
upon third arbitrator within that
time, he shall be named and appointed
by the comptroller general. A ma
iority Of the board Of arbitration thus
formed shall have authority to render
an award in the premises. No per-
sons shall be named as arbitrator by
the state tax commissioner and no
person shall be selected or appointed
as the third arbitrator who is citi-
zen Of or a property owner in the