The Medina sentinel. [volume] (Medina, Ohio) 1888-1961, 1917-03-16
new TAX law MAKES
AUDITOR ASSESSOR

Under the new tax law passed Dy
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 property in
each township, village, ward or assess
ment district is assessed for taxation
at its true value in money as the same
now appears on his tax list. # he
finds that it II SO assessed, he shall,
subject to the following provisions,
enter such valuation upon the tax list
for the current year.
He shall submit his findings as to
the valuation Of such real estate to the
county commissioners and said board
shall. af 4 hearing fixed within not
tess than t6n days nor more chan
twenty days thereafter, confirm, modi-
fy or set aside the same By an order
entered on their Journal. Notice OF
such hearing shall be given in one
newspaper Of general circulation In the
county. If the county commissioners
determine that the real estate in any
subdivision is not on the duplicate at
it's true value, then the auditor shall
proceed to assess the same. He is also
required to make assessment upon the
petition Of not less than Is freeholders,
board Of township trustees or the
council of the village, such petition to
be filed at any time after Jan. 1, but
not later than the fourth Monday in
April, 1917. The old provisions as to
lists. Of real estate, maps, plat books,
etc, are reenacted.
The auditor is empowered to employ
expert assistants, clerks, ETC., the
amount to be expended in the payment
Of their compensation to be fixed by
4 the county commissioners and paid out
Of the general county fund ON warrant
Of the county auditor. If the commits
sioners fail to provide sufficient
amount, application for an additional
allowance may be made to the COM
mon pleas court, and the allowance OF
such court shall be final. If funds
for this purpose are not available for
this year, the commissioners may bor-
row the amount SO required and issue
certificates of indebtedness therefor.
The board Of revision will consist Of
the county treasurer, county auditor
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 pending from
last year.
Following is the general plan for the
appraisement of personal property:
Blanks shall be mailed to each tax
payer or left at convenient places In
each taxing subdivision, notice thereof
being given in one newspaper of gen
eral circulation in the county. Each
person is required to list all his or hei
personal property as Of the day prel
ceding the second Monday in April
within Is days thereafter and deliver
the same to the county auditor BY May
!. Failure to do SO deprives the tax.
payer Of his 500 exemption and will
ful failure or refusal to make return
subjects him TO a 60e6 penalty.
The auditor shall examine the re.
turns and. after giving notice to tht
person listing, may make corrections
thereof, and he may examine the re-
turns with the assessors, who shal
meet for instructions on the first Mon
day Of May, and if they believe any
property is omitted or valued incOrrect
", the assessor shall call upon the pei
son listing and assess his property
Assessors shall also call upon and lis
the property of all persons who havl
failed to make returns to the count.
auditor. Assessors will have no SER
vices to render prior TO May 1, excep
to administer the oath 10 such persons
4 as apply to them for that purpose.