The log cabin Democrat., 1917-03-29
10 NAME TOWNSHIP
ASSESSORS SOON
new ASSESSMENT LAW
Makes Requirement that Taxpayers
Must Assess in Township Where
Property is Located.

Township assessors provided for in
act No. 234, passed by the 1917 leg
lslature upon the recommendation of
Governor Brough, will be appointed
in Faulkner county within the next
few days, County Judge E. l.. Smith
stated today. The law provides that
the county judge shall appoint, 80
days before the time for beginning
the assessment, two assessors in each
township, who shall be justices of
the peace when practical, and who
together with the county tax asses
sor shall compose the township board
of assessment and valuation when the
assessment of each township shall be
made. Judge Smith said that in the
case of Cadron township he will prob
ably appoint one justice of the peace
and one farmer, as the township con-
tains much farm property as well as
city property.
The new law is very rigid in it's
requirements and provides that the
assessment must be listed by the
property owner in the township in
which the property is located and on
the day when the county assessor
meets with the township assessors of
each particular township. Upon fail
ure to do this, it becomes the duty of
the two township assessors to visit
the place Of residence or business of
such delinquent and there list and
value his property, adding penalty
! of 25 per cent to the total amount
of taxes.
Heretofore it has been the custom
IN Faulkner county for the greater
number OF tax payers to list their
property while the assessor is at the
courthouse after having completed
his round of the townships. To do
this hereafter will cost them a penalty
of 20 per cent OF their taxes, with a
minimum penalty of 81. The as
SCISSORS are given no privilege of re-
lieving this penalty, on account of
sickness or other disability which
might prevent the taxpayer from at
tending the assessment in his own
township.
| If resident owner of land of any
| township owns separate tract of
land in another township he cannot
! assess it all one time, but the as
sessment must be made in the town.
ships in. which the land is located and
the owner is required to attend the
assessment in every township in
which he owns land or property or
suffer the inf1iction of a 25 per cent
penalty.
The same law abolishes the county
board of equalization, and provides
,hat persons aggrieved by the action
of the assessment board must appeal
to the county court. 1t is provided,
however, that no appeal filed after
the adjournment of the term of court
next succeeding the assessment shall
be allowed. AS the assessment is
made mainly during the month of
June, the appeal would have to be
; filed during the July term of county
court in order to be allowed.
County Clerk John Reeves is also
IN receipt OF copy OF another act
of the Legislature, No. 263, which en-
larges the powers of the state tax
commission, authorizing it to raise or
lower the valuation in any county,
subdivision of a county or of any in
dividual taxpayer. The act also pro-
vides that 10 days before the begin
ming of the assessment the tax COM
mission shall file with the county
clerk and the assessor a certificate
showing the per centum of market
value that is to be used as a basis
for the assessment.