The Democratic banner. (Mt. Vernon, Ohio) 1898-192?, 1917-03-13
EACH Man HIS.
own ASSESSOR.
new TAX LAW
Auditor Riley Receives Out
line From State
Commission
HIS OFFICE is TO
MAIL OUT BLANKS
County Officers To Consti-
tute The Board Of
Revision


received from the tax commission of
Ohio an outline Of the provisions OF
the new state tax law The outline f6-
lows
Apprasement 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 prop
erty in each township, village, ward
or assessment district is assessed for
taxation at It's true value in money, as
the same now appears on his tax list
" he finds that il is 80 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, modi-
fy or set aside the same by an order
entered on their journal Notice of
yuch hearing shall be given In one
newspaper of general circulation in
the county. If the county commission
ers determine that the real estate in
any subdivision Is not on the dupli
cate at Its true value. then the auditor
shall proceed to assess the same. He
tif Rrso- required to make such assess
ment upon the petition of not less than
25 freeholders, a board OF township
srustees or the council of the village,
such petition to he filed at any time
after January LIST, but not later than
the fourth Monday in April, 1917. The
old provisions as to lists or real es-
tate, maps, plat books, etc, are re-en
acted.
The auditor Ia empowered to employ
expert assistants, clerks, etc, the
amount to be expended in the payment
of their compensation to be fixed by
the county commissioners and palt
,out of the general county fund OF
warrant OF the county auditor. III th'
commissioners fail to provide a sui
iicient amount, application for an ad
dit3onal allowance may he made to tn
Common Pleas Court. and the allow
;anoe OF such court shall be final
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
the county treasurer, county audito
and president of the board OF count
commissioners The auditor Is the SCI
.retary, and may convene the board a
often as necessary during any yea
The board OF revision shall hear an
determine complaints pending froI
last year.
Appraisement OF Personal Property
Following is the general plan for tn
appraisement OF personal property:
Blanks shalt De mailed to each ta
payer or left at convenient places
each taxing subdivision. notice there'
being given In one newspaper of gel
eral circulation in the county. Eac
person Is required TO list all his {
her personal property AZ OF the da
preceding the second Monday In Apr
within 10 days thereafter, and deliv'
the same to the county auditor by Ma
LIST. Failure TO do no depriyes the "a
payer OF his 500 exemption, and vii
full failure or refusal TO make retuT
subjects him to a so per cent penalt
The auditor shall examine the r
turns, and after giving notice to II
person listing, may make correction
thereof, and he may examine the r
turns with the assessors. who sha
meet for instructions on the frst Mo
day OF May. and II they believe an
property is omitted or valued inco
rectly, the assessor shall call upc
the person listing and assess his pro
serty. Assessors shall also call upC