The Birmingham age-herald., 1915-10-23


 three public places in the county, that the county board of equalization has re- turned It's report, and that the same Is open to inspection, and that the said board will convene at the courthouse in the county on a day to be named and fixed in said notice, to correct any errors in their valuation; and shall also give a like notice in person or by mail. It shall be the duty of the board to see that such nc tice is given. and to convene at the courthouse in their respective counties on the day named and fixed in said notice, ald remain in session as long as may be neef ssary for the purpose of hearing ob- iections. if any, made against said revalu- alton and reconciliation so fixed by said cpm ty board, and that at such meeting any property owner may appear in per son or by attorney and make his ob- jection to the values made by the county board of equalization, and produce evi- dence in support thereof. And it shall be ,he duty of the county board of equal ization tn examine the complainant under oath and to examine any other witnesses under oath as to the reasonable cash value of the property of said owner, and if they find from the evidence that the revalues placed by them on the property was not SO per cent of the reasonable cash value of such property. then they snail cor rect the valuation upon the tax returns as their report of said revaluation and re- equalization, so that 1t will show 60 per cent of the reasonable cash value, and such corrected amount so entered by the board shall constitute the taxable value of said property; but if the board shall find from sll tfe evidence that the re- valuation placed by them on the property was 60 per cent of the reasonable cash value thereof, then said revaluation shall remain and stand as the taxable value of said property. The revised and corrected ...l.. l., 1. e1nH 1.n fixed as the legal valuation of property for the payment of taxes, and 1t shall be the duty of the taxpayer to pay his taxes thereon accordingly.
 Sec 100 It shall be the duty of the mem- bers of the state beard of equalization to visit annually the several counties in the state fer the purpose of familiarizing themselves with the character and values of the several classes of taxable property therein. and investigate the methods and work of the county hoards Of equalization and to ascertain wherein existing laws are defective or are improperly or negligent
 y construed and to report the result of this investigation and the facts as- certained to the governor from time to time as required by him; provided, it shall not be required for more than one
 memb CT to visit the several counties.
 Sec. 101. In case any witness shall fail or refuse to testify as to or in answer to any material question, or to produce any records, books, papers, or other doc uments in his custody or control when re- quired so to do, ury circuit court or other court of like jurisdiction. any judge thereof, upon the application of any mem- Der of the board, shall issue an attach ment for such witness, and compel such witness to comply with the summons or to attend before the board and produce such books, documents. papers or rec lie 4rta.x matters as he may be lawfully interro- gated about; and tiie court or the judge thereof may punish such witness for con tempt, as In cases of disobedience of a like subpoena issued from such court for the refusal to testify in any cause pend- ing therein. And any person who wilful- | ly refuses to appear or furnish the in- fcl nation required or him shall be deemed guilty of a misdemeanor.
 Sec. 102. No witness shall be excused '-oEl attending or testifying, or from pro- ducing books, papers, records, accounts and ether documents before the board, or in obedience to the subpoena issued by or in the name of the board, or any mem- Der thereof, on the ground or for the reason that the testimony, or evidence, documentary or otherwise, required of him, may tend to criminate him sub- ject him to a penalty or forfeiture. But no person shall be prosecuted or sub | jected to any penalty or forfeiture for or on account of any transaction, matter or thing concerning which he may testify or produce evidence documentary or oth- erwise. before the hoard, in obedi- ence to it's subpoena: but no person so | testifying shall be exempt from prosesu- tion and punishment for perjury com mitted in so testifying. l Sec. 103. Every witness who shall appear
 before the board by it's orders shall re l hi ,.la, md t,,ilo
 age allowed by law for witnesses in civi | cases in courts of record. which shal | be audited and paid by the state In the | same manner as other expenses of the board of equalization are audited and paid, upon the presentation of proper vouchers sworn to by such witness an6 | approved by the chairman of the board | but witnesses summoned by parties othel
 than the board shall be paid by the party
 or parties causing the witness to be sum moned
 Sec. 104. Whenever any equalization ol assessment shall have been made by th' state board of equalization, or by board of arbitration, ths valuations thus hxet shall be and remain the taxable value O such property for a period of four year from the first day of October preceding unless there shall be a change in th conditions Of the improvements on sai' property, or the ereclicn or construction
 of improvements thereon, in which even
 the assessment shall be increased or re duced by the state board of equalization
 to the extent only of the increase o
 reduction of the value of the improve ments erected, altered or destroyed
 Sec. 105 The enumeration of subjects 0
 taxation in this act, and the power am authority given to county and stat
 boards of equalization shall not be con
 strued so as to interfere in any way witt | frnp fa ya nroyida1 h law, nor shall it increase or decrease tn power and authority of any political sut division of the state to levy and collec l, taxes, nor repeal any law limiting tn amount of taxes to be levied and co lected by any county or municipality, UT , less herein specifically set forth.
 Sec. 1O6. Every person, firm, or corpora
 ton whose property is required by thi act to be assessed for taxation by tn l state board of equalization and not here | in otherwise specifically required
 make reports to said board, shall on C : before the first day of March of eac year, make a report of all its propert of every nature and chaGacter whatsC } ever, and such other and further inform ation upon such forms and in such mar ner as may be required by the state boar , of equalization.
 ASSESSMENT OF TAX ON TANGIBL. } PROPERTY OF PUBLIC UTII- TIES
 Sec. 1O7. It shall be the duty of tn
 state board of equalization to assess fc
 taxation all property of all railroad con panies street or suburban railroads C , | sleeping car companies, person or con , panies operating railroad street raj , | roads or suburban railroads or sleepin cars in this state; all express companie , including railroad companies doing a