Five Mile Beach weekly journal., 1918-12-27
new TAX LAWS

because of the transition from the re-
quirements of the tax laws as they pre-
viously existed to the revision as passed
by the last Legislature, Frank B. Jess,
president of the State Board of Taxes
and Assessment, in an explanatory
statement has outlined the working
OF the new scheme. This statement
follows:
1.-THE Revised Tax Act Of 1918 went
into effect October 1st and assessors are
now making their assessments under
the new law. Under the old system,
assessments were made in the spring
and summer, the K were collected 10
the autumn and the appeal season fol-
lowed in the winter and early spring.
Under the new system, assessments
are made in the autumn and winter and
the taxes are paid in spring and late
autumn, with a five months interval
between the two payments, allowing
all appeals to be filed and most OF them
disposed of before the second payment
is due.
1.-THE transition period between the
two systems calls for a doubling OF la
Dor by local, county and State officials,
but this could not be avoided. For in-
stance, the 1918 assessment was made
as of May 20, 1918 and taxes on it are
being collected, but assessors are al
ready working on the 1919 assessment
under the new law. Appeals to coun-
ty and State boards will be carried thru
on the dates provided by the old law,
and the new dates become effective
with the 1919 assessment. This makes
two appeal seasons for the county and
State boards in 1919 as well as the two
assessment seasons for the assessors in
1918. There is, of course, no doubling
of the taxes themselves. They are
merely due a little earlier, to permit
their payment in two instruments.
Assessments now will relate to the
condition of the property on October l,
instead of May 20. Tax rates will be
struck in the following March, and the
collectors will receive their duplicates
from the county boards or April 1st,
and at once begin work on the tax bills
which must all be out by May 15.
Governing bodies may sllo a discount
of not more than 6 per cent. for taxes
paid 80 days before June LIST.
awhile the tax bill will be made out
for the full amount, taxes will be re-
ceived in two instalments. The first
half will be due April ], and will be
delinquent If not paid June let. The
interest rate on the delinquent taxes will
be not less than z, not more than 8 per
cent. The second half of the taxes will
be due December lst, after which 1t is
delinquent, and the entire tax will be
q lien on the property.
"Appeals to the county tax boards
must be filed by June 18th, and deter
mined by September LIST. Appeals to
the State board must be filed by Octo-
Der 1st. The County Board thus pass
es on all appeals at least three months
before the taxes become a lien, instead
of six weeks after that time, as hereto
fore. and most of the appeals to the
State board will also be disposed OF by
that time. A petitioner may pay the
first half of his taxes by June lst, ap
peal from the entire valuation, If he
considers 1t excessive. and have the
matter disposed Of by the county board
long before the second half of the tax
is due, thus avoiding interest charges
or the error of paying taxes under pro-
test In addition to this, the petition
er is protected by a provision that he
may pay such portion OF his taxes al
are not in dispute, and receive credit
for the same, aAd such rate of discount
on the amount paid as he would have
on the whole amount.
"After the first day of December, per
sonal, poll and dog taxes remaining
unpaid will be enforced by the sale o
goods and chsttels, or by arrest. Or
the following March 1st, the collecto
will file with the governing body hi
list of delinquents, and during Marcf
the list of personal tax delinquents will
be published. After July list, the col
lector is to proceed to sell real estate 70
unpaid taxes, assessments for benefit
aud other municipal liens.
Zone entirely new provision is that tn
assessor after completing his assessment
and before turning his books over t
the county board for examination ant
revision, shall give the taxpayers al
opportunity to inspect his assessmen
list and to confer with him, so that er
rors may be corrected. The assessor !
to give public notice by Advertisement
of the time aud place when his book
will be open to this inspection. Her
Is an opportunity, II properly handled