The Springdale news. [volume] (Springdale, Ark.) 1887-1990, 1917-05-11
THE NEW ASSESSMENT LAW
Full Text of the Measure "a Passed b.
the Last Session of the Legislature

For an Act to be entitled ''An Act to
Abolish the County Boards of
Equalization; to Provide for the
Assessment and Valuation of the
Taxable Property in the State of
Arkansas and for Other Purposes"
Be it Enacted by the General Assem-
bly, of the State off Arkansas:
Be it enacted by the People of the
State of Arkansas:
Section /. That thirty 800 Gays
before the county assessor shall begin
the assessment Of taxes as now pro-
vided by law, the county court shall
appoint two reputable citizens and
taxpayers in each township of the
county who shall have been residents
of said township not less than five 81
years prior to said appointment; pro-
vided that said appointees, when prac
teal shall be justices of the peace Of
the township, and who, together
with the county tax assessor, shall be
known as the Township Board of
Assessment and valuation for said
township; that members of said board
shall take and subscribe 10 the same
oath as SUBSIDIZED to by the tax asses
sor
Sec 2 That at the time provided
herein for the county assessor to
start a tour OF the county for the
purpose of assessing the property,
as required by law, ne shall meet in
each township successfully the town
ship board of assessment and valu-
alton, said tour to be scheduled and
advertised as now provided by law
! for the assessment Of taxes by town
ships; that the tax assessor shall.
before any work by said board is un-
dertaken, administer the oath of Of
flee as herein provided to the town
ship members Of this board; that
when the members of said board
shall fail to appear and serve, as
/ provided herein, the assessor shall
select a land oWneT. or landowners,
resident IN sad township who shall
- a. o.,,h= I'D .5a,farn, The a,I-
49,. a,a ,.aoa5,.a 4arar.aasation nro-
vided for the members OF sand board.
IT, sa;3 hasr3 sbsH n once nro-
- IL fa;r roarla+ vaIne
49,, lit s,a narsonal nrone,.t Y
,a..beir toyz.5sair, and =extend. said
-. $50. .,1sn5,s on tho lists
: ,,.........,, 80. ...b..b bIsrss shall
- ..,.a,.;zI.d a,,=ssi9 lists - contain
- -. -. - ,,~.,,e,.4,. : aeterfo5ned
=. .aia hoard = aadi+ion 10 similar
tia,l.s ,sod Nv the nronertv owners
80. ,o+i,,o tho a}ue Of their pronertv.
TIT = sbau he he 3utv af non-res-
;aan+s or +ba5r agents 10 furnish
49, assasso,. ,yitb ) list Of their prop
-. :, ooh ta,,,nebfn snerifving the
..kaa1 ,a;s+rio+s ,,narain Il : located.
=, - before +ba FRS dav of the
+i,,a advertised for assessing taxes
;, s,cb township IN which such non
ros;,lor+ shah own nronerty. which
49, tho assossar shall submit ia the
haa~9 of assessment and valuation
fs,-tbe ta,y,sb;,, IN which such prop
or+,. i situated and i no one shall as
sass sneh =nronertv fer said non-resi
don't tbev shan assess its value as a
r,a;or;+v =. tba board shall think
r;ebt and ;net and # any non-resi-
aaa4 -. bis ao-ant shall neglect or
rof,.sa - e,r,;.b soeh LIST to the
assessor N the time provided for
boro-n and no one shall assess such
IN bo tba d.,+v off the hoard of
assoss,,aot and valuation 10 make
s,,ab lis4 nd assess such propertv
and tbav shall affix penalty of
+,,.entv-fva nor eant =af all taxes due,
,,.,4t ~. ,,,i.,;, WYNN oaraItv If 81 90 to