The Lee County journal. (Leesburg, Ga.) 1904-19??, 1913-10-30


the cuties imposed upon them by this
act, and also the oath required of all
civil officers. '.The members Of said
board during the time they hold their
ctfice and for one year thereafter,
shah be ineligible to hold any state,
county. or municipal office, but they
may be re-appointed to succeed them.
selves as members Of said board. They
shall be paid as compensation for
their services such an amount as may
be fixed from time to, time by the
board Of county commissioners, or
ordinary, the affairs of the county
may be under the jurisdiction Of the
one or the other, provided, that the
compensation to be paid said mem
bers,s shall not be less than three
(sS.O0l dollars per day each, for the
time they are in actual discharge of
the duties required or them under the
act The compensation of the mem
bers Of said board, and such other ex-
penses, as may be necessary to be in
Cured in the performance of the du-
ties of the board under this act, shall
be. paid from the county treasury in
the same manner as other payments
by the county, are made. Upon petit
ton to the judge of the superior
court'in term time or at. chambers, by
ten or more freeholders Of the county
that any one or more members of the
board of county tax assessors are dis
qualified under'this section, or are not
properly and impartially discharging
their duties under this act, or are dis
eliminating in favor of certain citi-
zens or classes of citizens and against
others, the said Judge shall cite the
members Of said board of tax asses
sors so complained of, to appear be-
fore him at time and place in the
county to be fixed in said citation,
not less than twenty nor more than
forty days. from the date Of the pre-
sentatioff Of said petition, to appear
and make answer to said petition. A
copy Of said petition shall be attached
to said citation and service thereof
may be made by any sheriff, deputy
sheriff or constable Of this state. The
officer making the service shall serve
copies and return the original petit
ton and citation to the clerk of the
court as other process is now return
ed. At the time and place fixed in
said citation, unless postponed for
reasonab bic cause, the judge shall hear
and determine the matter without thu
intervention of jury and shall rem
der such. Judgment and order either
dismissing the petition or removing
the offending member or members Of
said county board of tax assessors
from Office and declaring vacancy
therein as;m1ay be fright and proper.
If either party to the controversy is
dissatisfied with said judgment and
order, such party may take the same
to the supreme court by fast: bill aot
| exceptions in the mahfer epgdvided by
section $40 Of the code of 1910.
Sec. 5. Be it further enacted by the
E-authoritg Aforesaid, that said county
lzboardssof tax ASSESSORS Shall elect one
of their number as chairman for such
term as they shall fix but not to be
less thaD.two (2) years. The said
board shall have al1thority to employ
Ia competent person to serve as secre-
.taryeof said board. He shall keep a
record of the proceedings of said
board, and shall receive for his serv-
Ices IN this capaeify, thesstts1 of three
/ (S3. Q0@gdellars per day, while actual
| " attending sessionsssof said board;
the same. to be paid out Of the eosanty
treasury in The sam manner in which
isother county payments arc madeEeThe
/ said board shall have authority to en-
ploy an agent, to seek out all unre-
turned property in the county and
bring tito the attention Of the board
/ and for such services they, may allow
said agent a commission Of ten. per
cent Of the amount Of the tax arising
to the county from such unreturned
/ property so discovered and placed on
i the books by his efforts. The commits.
sion allowed said agent, shall be. paid
i from the county treasury as part OF
1 the expenses OF. said board
Sec. g.. Be it further enacted BY
the authority aforesaid, that the said
board of county tax assessors in each
county shall meet each year within
ten days from the. date. of the closing
/ Of the tax retuEns for1.the current
wear, to receive and inspect the tan
returns tosbe laid before them by the
tax receiver as hereinbefore provided
i It shall be the duty Of said board to
examine all the returns of both real
and personal property Of each tai
!, payer, and if in the opinion Of the
board any tax payer has omitted from
his returns any property that should
be returned or has. failed to return
any Of his property at just and fan
valuation, the said board shall correct
such returns and shall assess and FIX
the lust and fair valuation to be placed
on said property and shall make q
note thereof and attach the same tc
such returns. It shall be the duty OF
said board to see that all taxable
nropertv within the county is. assessed
and returned at its just and fair val.
! uation and that valyatiOns as.betweer
tbe individual tax payers are fairly
! and Justly equalized SO that each tax