The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1916-04-29
FACTS ABOUT ASSESSMENTS

The following is an excerpt from
the little volume of Laws for Assess
ment and Collection of Revenue,
State of Florida, and explains some
what the duties of the assessor and
assistant assessors and the ''un-
known" clause.
Sec 30 The County Assessor of
Taxes shall ascertain by personal in
spection, where not already suffi-
GENTLY acquired Herewith, the value
of the lands and assess them at their
full cash value in the name of the
owner or legal representative of the
owner, or as Unknown" and set
down in the assessment roll follow
ing and opposite the description of
the lands the name of the owner or
his or her legal representative, and
when the land has not been return
ed fer assessment on or before the
first day of April in each year, by
the owner or legal representative OF
the owner, the County Assessor of
Taxes shall enter the word I'm
known" in the column of the assess
ment roll provided for the name Of
the owner. or his or her LEGAL repre-
sentative. The assessment book as
provided by the Comptroller shall
contain an alphabetical index, in
which the County Assessor Of Taxes
shall be required to indicate the
name and the postoffice address, if
it can be ascertained, of each person
whose name appears upon the assess
ment roll and shall indicate opposite
such name as indexed the page upon
which any tax or taxes may be
found to be assessed.
sec. II. ne County Commission
erS OF the several counties, wnen 1t
Is ueemed necessary tor assessment
purpocs, may, before the hrst uay OF
January OF each year, divlue their
respective counties into taxation dis
Lrlcts, and the County Assessor OF
LAKES may employ tor each district
an Assistant Assessor of Taxes, resi-
dent OF the district, who hail take
The oath of office required by law for
the faithful dicharge of the duties
of the office of County Assessor Of
Taxes and shall give good and suf-
ficient bond for the faithful perform
anoe of his duty, as Assistant Asses
sor of Taxes, which bond shall be
approved by the County Commits
sioners of said county, and whose
duty it shall be to assess the prop
erty, real and personal in his dis
trict, as provided by law, making out
a complete list of all the lands sub
ject to taxation, and giving the value
thereof, and giving the names of the
owners or PERSONS making the tax
returns. The Assistant Assessor of
Taxes shall begin the assessment on
the first day of January and shall
complete the same as early as posi-
BILE. and he shall return his list of
assessments, as. made. out. to. the
County Assessor of Taxes, immed-
lately upon the completion thereof,
May, and the two shall then revise
such list at stated times, before the
first day of June, as the County AS
SCISSOR of Taxes may designate, and
make such changes as may Re agreed
upon between them as 20 the de-
scription and value oe property, and
in case of disagree ..nent the matter
shall be res III to and decided by
the Board of County Commissioners
when they meet to revise and equal
ize the assessment of the county
The County Assessor of Taxes ma!
remove any Assistant Assessor o.
Taxes who fails to discharge hi
duties properly or to complete hi
work within the prescribed time, ant
he shall have power to fill vacancies
in that Office at any time when h
may deem it necessary. The Assist
ant Assessor of Taxes hall receive a
compensation for his services sucl
fees as may be agreed upon by tn
County Assessor of Taxes, whicl
compensation shall be paid out o
the fees or compensation allowed tn
County Assessor of Taxes for sue
services.
n