Fulton County tribune. (Wauseon, Ohio) 1883-1925, 1917-03-16
NEW TAX LAW
County Auditor Made Assessor of
Real Estate-BOard of Revision
Blanks to be Mailed To Individual
Taxpayers Must Be Filled Out and
Returned to County Auditor With
in Fifteen Days.
Appraisement of Real Estate

Under the new tax law passed by
the senate practically as reported by
the joint committee on taxation, and
by the house on March 6, with some
amendments in which the concurrence
of the senate is necessary, the county
auditor is made the assessor of real
estate in his county. On or before the
second Monday in April, 1917, he
shall ascertain whether the real pro-
perty in each township, village, ward
or assessment district is assessed for
tax$5ii0n at its true value in money, as
the same now appears on his tax list.
If he finds that it is so assessed, he
shall, subject to the following provi-
sions, enter such valuation upon the
tax list for the current year.
He shall submit his finding as to
the valuation of such real estate to
the county commissioners and said
board shall, at hearing fixed within
not less than ten days, nor more than
twenty days thereafter, confirm,
modify or set aside the same by an
order entered on their journal. No
tiee of such hearing shall be given
In one newspaper of general circula-
tion,in the county. If the county COM
missioners determine that the real es-
tate in any subdivision is not on the
duplicate at its true value, then the
auditor shall proceed to assess the
same. He is also required to make
such assessments upon the petition of
not less than % freeholders, board
of township trustees or the council of
the village, such petition to be filed at
any time after January 1st, but not
later than the fourth Monday in April
1917. The old provisions as to lists of
real estate, maps, plat books, etc, are
re-enacted.
The auditor is empowered to en-
ploy expert assistants, clerks, ETC., the
amount to be expended in the pay
ment Of their compensation to be fix
ed by the county commissioners and
paid out of the general county fund
on warrant of the county auditor. If
the commissioners fail to provide a
sufficient amount, application for an
additional allowance may be made to
the Common Pleas Court, and the al
lowance of such court shall be final. If
funds for this purpose are not avail
able for this year the commissioners
may borrow the amount so required,
and issue certificates of Indebtedness
therefor.
The board of revision will consist
Of the county treasurer, county audi
tor and president of the board of
county commissioners. The auditor
IS the secretary, and may convene the
board as often as necessary during
any year. The board of revision shall
hear and determine complaints pend
ing from last year.
Appraisement of Personal Property
Following is the general plan for
the appraisement of personal pro-
perty:
BLANKS shall be mailed to each
taxpayer or left at convenient places
in each taxing subdivision, notice
thereof being given in one newspaper
y of general circulation in the county
Each person is required to list all his
or her personal property as of the day
preceding the second Monday in April
within fifteen, days thereafter, and de-
liver the same to the county auditor
by May LIST. Failure to do so deprives
the taxpayer of his $100 exemption
and willful failure or refusal to make
return subjects him to so per cent
pcndlJy.
"The auditor shall examine the re
turns, and after giving notice to the
person listing, may make correction.
thereof, and he may examine the re
turns with the assessors, who shall
meet for instructions on the frs
Monday of May, and if they believ,
any property is omitted or valued in
correctly, the assessor shall call up
on the person listing and assess hi
property. Assessors shall also cal
upon and list the property of all per
sons who have failed to make return
to the county auditor. Assessors will
have no services to render prior t
May 1st, except to administer tn
oath to such persons as apply to then
for that purpose"
THE TAX COMMISSION OF OHIO.
BY G. A. Jones, Secretary.