Western Carolina Democrat and French Broad hustler. [volume] (Hendersonville, N.C.) 1913-1915, 1915-05-20

or privilege taxes for conducting any
particular business1or calling with the
township assessor In order that the
collection of these taxes may not be
overlooked by the sheriff. You will
please caution the list-takers and see
that they make diligent inquiry into
and officially report all suen subjecss
of taxation in the blank place proVid-
ed on the abstract.
Unlisted Property.
at will be the peculiar duty of coun-
ty assessors to look out for property
which has ecaped the tax list in the.
past by personal inquiry and obserFa-
ton and especially by checking oyer.
the new list az soon as they come 20
with the old list.
Solvent Credits.
.The county assessor should make
it q point to carefully examine the list
of all persons who they have reason
to believe are the owners of solvent
credits to see whether or not they list
such solvent credits. II such persons
do not list che amount of solvent cred
its he believes they own, he should see
them in person independently if need
be. of the township assessor, and re-
euire them to make statement. Of SOL
vent credits they own and see that they
are properly listed. ~
County Assessors Duties.
"The county assessor is not so much
Of an assessor in fact as he is super
visor of assessors. 1t is his duty to
Il = mt hx1
the various township assessors.
"The statute requires that all town
ship assessors should meet with the
county assessor at the county seat on
the first Monday in May in order 70.
receive instructions and directions
from him., The principal purpose OF
this meeting is that there may be sucn
discussion by the county assessor and
among the township assessors as that
the township assessors will start out
In their work with as near as may
be uniform and equal ideas OF the
value and assessment of real property.
We wish the county assessor to see to
it as near as may be that all property
in the county be assessed equally as
between individuals and that all prolP
erty in each township be assessed
equally as compared with other town
ships.
s6There has been much complaint
that large property holdings have been
assessed lower as compared with their
actual value than small holdings OF
property. We desire the county as
SCISSOR to give special attention to this
and see that all property whether held
in large units or small units is assess
ed fairly and equally.
Particular Assessments.
Gin the assessment Of particular
pieces of property or property gener7
alIy in respect to which the county as
SCISSOR and the township assessor of
the township in which it is located
may disagree is not a matter OF vote
as between the county assessor and
township assessor, as some seem r
think, in which. if there are two town
ship assessors appointed, as may be
done in the discretion of the county
commissioners, the two township as
.essors might outvote the county asses
sor. The valuation of PROPERTY is d
matter In esIect to which the county
assessor and the township assessor
should have discussion, but If they are
unable to agree, then the valuation as
found by the township assessor should
be returned in the column provided for
his valuation and that found by the
county assessor should be returned In
the column provided for his assess
ment The two assessments thus
found are reported to the Board OF
Equalization, composed of the county
commissioners, and they adopt the one
which they think is proper. If their.
decision should be against the county
assessor and he still thinks that his
assessment is the proper one, It is
his duty to report his assessment and
| that made by the township assessor to
the State Tax Commission and they
will finally decide the matter.
eve wish to impress upon the coun-
/ ty assessors that they need not be de-
TERED from standing out for proper
assessments because OF the fact that
the County Board of Equalization may
/ decide against them. The action of
the Board of Equalization and q full
report Of all things done at their meet
Ing must be sent to the State Tax
Commission who has the power to
make final decision Of all such con
ltroYersies and can change the assess
ment fixed by the local assessor or the
Board of Equalization as to any par
| ticular piece Of property or as to any
township or as to the county as a