Douglas Island news., 1916-03-29

Section 8. The assessor must, between the l0th day of June and the fourth Tuesday iu July of each year, duly list all property in the Town of Douglas subject to taxation Tor municipal purposes, and must duly assess said property 0t its just and fair value, co the person by whom it is claimed, Owued, or In whose possession or control lt Wos ut l1 o'clock m. on the first day of June m the same year, if known. or it unknown he shall assess said property to "unknown owners, but mistake iu the name of the owner or supposed owner of the property shall not render the assessment thereof invalid.
 Section 4. On or before the fourth Tues day iu July, of each year, the assessor must complete his list, assessment and assessment book and must make and subscribe ou affidavit Co hls assessment book that his assessment therein contained is a full. true and correct assessment or the taxable property in the Town G Doug las to the best of his knowledge and belief for the year (Stoting ltl ana must deliver said assessment book to the Clerk of the Town, together with all lists books, statements, charts and maps relative thereto. and take a receipt therefor
 Prior to the delivery of said books to the Town Clerk, the assessor shall notify by post card each and every person residing m the town whose property has been assessed, and shall likewise notify an persons whose prop erty has been assessed and who reside else where, provided that their address is known stating in said notices the valuation placed upon his real and personal property, that the assessment for the year will be filed with the Clerk of the Town on a certain day (namiug it), and the date, time and place ot the meeting or the Common Council, sitting as a Board of Equalization.
 See. 8. On or before the fourth Tuesday in July of each year the Common Council shall determine aud fix by resolution the dates when said Council will meet as a Board or Equalization for the purpose of revising and equalzing the assessment for that current year. Said Council sitting as such Board or Euualizatiou shall have the full power, and it shall be the duty of the Board to increase or lower the valuation of such property real or personal, which may by them be deemed uueQu6ly or unfairly assessed. The Town Clerk shall be eN-OhciO Clerk of che Board of Equalization and shall keep record of the proceedings of the Board and note an changes made iu the assessed Valu0- tions by the Board.
 Section 6. Any person desiring a reduction in the assessment of his property shall make aud file with the Board of Equalization, written application therefor, or make per- Soual application for the same, stating the facts upon which a reduction should be made Before the Board of EQuallzotiuu grants the application or makes the reduc- tiOn applied for, the person, or agent, making the application, may be examined on oath touching the value of the property or such person. No reduction shall be made unless such person or his agent making the appicatiOu, attends and answers 0ll QueS' tious pertinent to the inquiry. And, for tho purpose of examination, the members ot the Board of Equalization are empowered and authorized to administer ooths.
 Section 7 An appeal from the decision of the Board of Equalization shall be perfected by serving upon the City Attorney or Mayor a notice of appeal, together with copy or a verified statement showing the facts upon which it is claimed a reduction should be made; and the original of said verified statement filed with the District Court.
 Section S. During the sessions of the Board Ol Equalization it shall be the duty or the City Assessor to be present and answer such questions as may be put GO him by the members of the said Board, Qs far as he as able, and the said Board may direct the said assessor Go assess any property within the corporate limits of Douglas which is taxable and which has escaped assessment or to add to the amount or quantity Of property when a false, incomplete or unequal list or assess meut has been rendered, aud Go make aud enter new assessments, at the same tme cau- ceiling previous assessments, provided how ever that # the property is listed and os- SesSed which was not previously listed or aS- sesSed by the assessor or lt the value placed upon the property by the assessor be lu- creased, the owner, his agent, or the pos sessor thereof if resident of the Town, shall be given notice. which notice shall be delivered by messenger 70 the person aS- sesSed OF his agent. or to the person in pos session if the owner Is non resident or 0b' sent from the town or unknown and has no known resident agent, at least 4o hours bee fore the final adj Ourument Of the Board ot EQualizatiOu for the year, which notice shall state the value placed upon the property as- sessed and the time when the Board or Equalization will adjourn for the year.
 Section,9. The Clerk of the Board of EQualiZatiOu must record ln a minute book all changes, corrections and orders made by the Board; and, during its session or ns soon as possible after it's adjournment must enter upon the assessment book all changes and corrections made by the Board and within three days after the termination of the meetings of the Board must complete the corrections iu the assessment book and must atiN to said minute book a certificate Sub- scribed by him Go the effect that he has Kept correct minutes of all the acts of the Com mon Council sitting 0s a Board of EQualiza- tiOn, regarding changes made in the assess meut book; and that all changes agreed tO and ordered Go be made have beeu made and entered iu said assessment book and that no changes have been made therein except those authorized.
 Section 10. The Common Council must meet within one week after the adlOurns meut of the Board of Equalization aud fix the rate of the tax levy Tor the current year, designating ( he number of mills on each dol- lar of the assessed valuation Of real and per- sonal property within the corporate limits Of the Town or Dougias; TOT munclpal pur- poses as eQualized by the Board of Equah- zatiou just adjourned; and the said council at sand meeting must set the day and hour when the taxes for the current year become ueAlIlI lENAf uIlA MlaNlN NANl ttA " pay tAftNs
 Section n. Upon the day after fixing the rate of levy, etc.. as hereiubelOre provided, the Town Clerk shall prepare a notice spec flying:
 First: That the Town Council has fixed the rate of tax levy for that year, desiguat- ing the number of mills on each dollar of assessed property;
 Second; That taxes are now due and will be delinquent on the date fixed by the COuu- cil (statinc iO aud that unless paid prior thereto fifteen per ccutum will be added to the amount thereof, together with interest thereon at the rate of eight per cent per anuum from the date of delinquency until paid;
 Third The time and place at which pay meut Of taxes may be made. Said notice must be published once iu a newspaper pub- lished i'm the Town of Douglas, to be desig- mated by the Council; and copy of same must be posted at the front door of the post office in Douglas.
 Section l2. After the date fixed by the Council as aforesaid, an unpaid taxes shall become delinquent aud the collector of said taxes must collect thereon, for the use of the .T.Iftf.,r.n1