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

or county doing business in this state l is required to make to the assessor re- l turns of the gross or net receipts pre-
 miums or commissions of such business
 and such returns are not made within i the time required by law, but shall re- main in default for the space of 10 days i thereafter, the assessor, after notice to
 the party required to make such re- 1 turns. or if he is absent from the
 county. without notice. shall upon the i best information which he can obtain
 list and make up such returns upon the proper blank describing the property to i be assessed, as other items of property are described noting thereon the fail
 ure of the owner after notice to make
 such return, and the accrual of a pen
 alty Of 10 per cent of the value to be assessed thereon.
 Sec. A. Such lists of property re- turned for taxation shall be. by the as
 sessor, delivered to the county board l of equalization not later than the sec
 ond Monday in January. and all sup 1 plemental returns shall be delivered to
 the said board from time to time, as l rapidly as Is practicable. but in no event later than the third Monday in
 February, and all other returns as soon thereafter as is practicable.
 Sec. 45. Having failed to procure upon verbal or written demand, from
 any delinquent his list of taxable prop erty, before the first Monday in Febru- ary. the assessor shall ascertain from l inquiry, or otherwise, the property and
 other subjects of taxation upon which , such person is liable to be taxed, and
 shall list and make returns thereof l upon the proper blank. and note on
 such return the failure of the owner
 after notice to make such return. and l the acerual of a penalty of 10 per cent 1 o1 the value to be assessed thereon, Hand deliver the same with other re- l turns to the county board of equaliza- | tion.
 1 Sec. 46 Whenever the assessor shall discover that any property has escaped | taxation in any assessment within five 1 years next preceding, he shall list and
 return said property for taxation for i the years during which the same has so escaped and shall also indorse on such l return the year or years for which the I property has escaped taxation, and the
 accrual of a penalty of 10 per cent of the value to be assessed for one year, and | deliver the same with other returns to
 the county board of equalization.
 l Sec. 47. No penalties assessed against any property owner or his property, | for failure to return property for taxa | tion shall be remitted except by order I of the county board of equalization, I upon proof that the delinquent tax payer was absent from the state and
 had no resident agent therein during l the time for making returns of prop l erty for taxation, or when such tax payer labors under disabilities of mil | nority, or is lunatic, or upon proof
 made that he was unable by reason of l sickness to make returns in the time
 required by law.
 Sec. AS. It shall be the duty of the
 judges of probate, registers in chan l cery and the clerks of the circuit court | and city courts, or the clerks of other 1 courts of record in this state, to notify 1 the tax assessor of each county of the
 appointment of every administrator, | executor, guardian, trustee, accounting officer or receiver within five days l after such appointment.
 1 Sec. 49. Whenever the tax assessor | knows or learns of any property sub 1 ject to taxation in his county. the | owner of which he does not know. ana
 which is not embraced in any return made to him prior to the first Monday of February by any taxpayer, he shall list and make up on the proper blank a | return describing said property, ac-
 cording to the best information he can | ob tain, and list the same to 'owner l unknown" and in any notice or adver- tisement or motion for decree of sale, l it shall be described as so returned, | and he shall also note the failure of the owner to make such return, and :, also shall note the accrual of a pen | alty of 10 per cent of the value to be
 assessed thereon, and deliver the same l with other returns to the county board of equalization. No lands shall be re- turned to "owner unknown" until the assessor shall have made a demand upon the person, if resident in the county. or by registered mail, if non l resident, whose address is known, to
 whom such lands or property were last | assessed, in the event said lands or I property have been assessed. and the said assessor shall make diligent in- quiry to ascertain the name of the
 owner of said lands or other property. l Any assessor or deputy assessor who l fails to comply with the requirements of this section shall be guilty of a misdemeanor.
 Sec. 50. The assessor shall be en- titled to the same fees for making re- turns of property which has escaped | taxation as for making returns of l property after demand made by him on the taxpayer. In case of lands lying
 in one body other than lands plated
 and subdivided into lots the return
 shall be made on said lands as whole, l unless the assessor has reason to be- lieve that they belong to different own CTS, in which case when lands lying in one body and supposed to belong to the same owner, must be included in one
 return. and no fee shall be allowed the ! assessor for any return made In dlSre- gard of this provision, but the assess ment of any such property thereafter
 made shall not for that reason be in i valid.
 Sec. 51. The assessor must make and enter in an assessment book suitably ruled and substantially bound, a con- densed statement of all assessments
 made during each tax year. showing in separate columns the name of the owner, a description of the real estate. the assessed value thereof. the value of the personal property assessed for taxation, and the assessor shall com | pute and enter opposite the name of each taxpayer the aggregate amount
 of state county and special taxes with
 which such taxpayer is charged when
 the county board of equalization mas
 completed its hearing of objections to
 assessments and the boards of arbitra-
 tlon have made their award. the tax
 a assessor shall complete the said book by making the proper entries there in, and foot up at the bottom o1 each page the aggregate amount of
 such taxes and carry his footing from page to page, and show in conclusion the aggregate of all such taxes. Pro- vided that in all counties which may now have, or which may hereafter have
 property, the assessed valuation of whicl amounts to $100,000,O00, the assessor i shall not be required to prepare a book of assessments as provided for in this
 section, but in lieu thereof shall be
 required to arrange in alphabetical or
 der original assessment lists, and
 cause the same to be permanently
 bound, and such assessment lists, when
 bound shall constitute the book of as I arzi, r,rp lad o,,1 he