Evening journal., 1915-01-30

OF the square or triangle OF tract
which il represents on a scale Of moi
less than forty (f0j feet TO the inch;
(b) The outline OF the lots or sub.
divisions thereof. as fixed by the
then existing titles of the owners OF
such lot or subdivision, and the d.
n'ensions Of each lot or other sub
division
Sec. IL. The Board of Assessment
shall fix the value of each separate
lot or other subdivision of ground
belonging TO any individual or indi-
viduals. firm. copartnership, corpor-
alton, or association. This value
shall be of the ground alone.
The said Board of Assessment shall
then fix the value of the buildings
and Improvements on each lot of
other subdivision of ground.
That to establish the value of each
lot or subdivision of ground the
Board OF Assessment shall first es-
tablish the unit value for each
of the four city fronts of each square.
Said unit value shall be estab-
lished by taking in the centre of each
square an area having a front Of ono
foot and a depth of one hundred 0OW
feet, and determining its value.
Having established this unit
value" the Board Of Assessment shall
then determine the percentage of in
crease or decrease in value. il any,
Of each front foot as the lot or sub
division approach the corner.
Where lot or subdivision is more
or less than one hundred Q0O) feet
in depth a proper addition or deduc-
tion. according to some rule estab-
lished from the fixed value by the
above unit value" shall be allowed.
Where lot or subdivision is ir-
regular in shape, such irregularitb
shall he taken into consideration ac-
cCrding TO the facts in each case IN
applying the unit rule of value
All tracts of ground not sub-diyided.
including suburban lands, shall also
be valued according to sOmO unit"
to be established for all ground SINH
lGrly situated, and the assessment
thereof. shall. SO far as possible. Doe
in accordance with the rules i'm This
Section provided, and i'm each case
the value of the established unit"
must appear on the map i'm the front
line Of the property at the point
where the unit value is fixed.
Sec. II. The Board of Assessment
shall establish rules by which 10
value the buildings and improve
nonts. and all buildings and inn
provoments. must be valued according
to the rules so established, so far as
the same may he practicable IT,.
however. IL should appear that the
combined assessment on the land and
! buildings according TO the rules above
provided for does not represent tho
true value thereof, then the said
Beard shall place whatever value on
the buildings as may be necessary to
make the combined value true aud
correct.
Sec 13. The Board Of Assessment
/ shall keep an official printed or writ
/ ten record of the facts appearing on
each block and lot map. and such
| other information as may be ncces-
/ sarv TO enable adequate assessment
/ TO be made. This record shall show
I the name of the owner, the number
J OF the lot assessed to him. and the
/ dimension thereof the value of the
/ grOdrd. and the value OF the build
ings and improvements. il any
Sec. IA. The Board of Assessment
( shall complete the assessment for tax
on or before the fifteenth day Of
March of each year. After making
said assessment the Board of AS
/ sessment shall place the same on fle
in the Office of the Board and shalt
give public notice, by advertisements
printed i'm two newspapers and post
ed in the most public places within
the city. that such assessment. being
completed, is ready for public in
| spection, and also dos gaating tho
time appointed by this act for 'ne
sitting of said Board to hear appeals.
Such notice, by advertisement as
aforesaid, shall be continued until
tho time for sitting Of said Board fpr
appeals as aforesaid. During the
period herein provided for public in
spcction of said assessment, the said
Beard shall keep some person In It's
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