The Greenville journal. [volume] (Greenville, Ohio) 1850-1918, 1916-03-30

Buildings destroyed must be report
ed to the assessor or no deduction can
be allowed. All property held in pawn
as security for money OF other thing
advanced to the pawner. must be list
ed by the pawnbrOker at the true
value thereof on the day preceding the
second Monday of April. Each ques-
tiOn I'm the blank forms for listing per-
sonal property must be answered fully
and accurately, and each item therein
must be filed out. Where the word
None" truly and completely states
the fact respecting any item or ques-
tion in such blank forms, 1t may be
given as the answer thereto.
VaIuins Personal Property.
All personal property must be listed
at its true value in money. Stocks of
merchandise are to be listed at their
average monthly value. To the stock
on hand April l of the previous year
add the purchases for the month and
deduct the sales for the same time,
less the gross profit thereon; the bal
ance will represent the amount of
goods on hand May l. The monthly
average will be obtained by continuing
this process to April l of the current
year and dividing the aggregate of the
monthly invoice thus obtained, by the
number of months in the year in
which the person, firm or company has
been engaged in such business. Man.
ufacturers must return under item IL,
(a) The average value of all raw
materials on hand during the year
ending April l. (b) The average value
of materials in process of manufacture
for the same period. (c) The average
value of finished products for the same
period. The monthly average of items
a, b and are to be obtained by divid-
| ing the aggregate of the amounts of
each of such items on hand at the end
of each month of the past year, by the
number of months in the year in
which the person, firm or company
has been engaged in such business.
(d) Tools and machinery not as
sessed as a part of the real estate.
The assessor is not bound to accept
the value placed by the property own
er upon his property but is, in every
instance, required to fix the value him
self.
Where To List.
Merchants and manufacturers
stocks and personal property on farms
shall be listed where situated and all
other tangible personal property shall
be listed where the person to be
charged with the taxes thereon resides
at the time of listing, if residing with
in the county; if not, then such prop.
erty shall be listed where it is stu
ated when listed. Intangible personal
property, such as moneys, credits,
stocks, bonds, ETC., has no situs of its
own, but takes the situs of it's owner
and is held to be situated, and shall be
listed, wherever the owner thereof
resides, Personal property in transit
shall be listed where the owner re
sides, but if such property is intended
for a particular business it shall be
listed where the property of such bust
ness is required to be listed
Personal property belonging to the
estate of deceased person whose
residence at the time of his death wal
in this state shall be listed by thu
!, executor or administrator, whether hi
resides in this state or not, where thu
deceased would have been required tt
list the same if he had been or wa!
living on listing day Personal prop
= erty pertaining to a business shall b.
listed where such business is carried
on.
, Remedy for OVer-Valuations.
4 Property owners should not depent
g upon the return which they make t
f the assessor to be the value upol
which they will be required to pa,
taxes for the current year. The Boar,
of Revision, acting as a Board o
. . Equalization, and the assessor hav
power to make changes in valuation
without notice to the property owner
At any time after the close of the Jun
: session of the Board of Revision an
:, property owner may ascertain fror
I the county auditor what value ha
t been placed upon his property for tn
E, current year. If the property owne
II is not satisfied with the value place
s upon his property he should max
J. complaint to the County Board of RI
j. vision which convenes for the purpos
h of hearing such complaints, on tn
O first Monday of August. The complain
e may be filed with the county auditC
e at any time before the meeting of tn
l. Board, or within thirty days after tn
r meeting of the Board, if the Board
n in session for that length of time.
d complaint is not filed within the tim
t. allowed the property owner forfeit
t. his right to have any change made
,r the valuation for the current yea
1t Any taxpayer may file complaint q
e. to the valuation or assessment of HI
% own property or the property of otl
n ers; certain public officials may ais
10 file complaints. Valuations con
y planned of can not be increased wit
ID out notice to the owner Any con
r, plainant or the county auditor ma
IS appeal from the decision of the Coul
N ty Board of Revision to the Tax Con
at mission of Ohio. Such appeal must /
e. taken within thirty days after the d
cision of the board.
r. USE CAR FOR HEALTH EXHIBIT
r Columbus, O.-To the railway tr
le Yersing Ohio which is interested