The Pulaskian., 1919-05-02
ASSESSMENTS FOR
 PULASKI COUNTY
TOWNSHIP BOARDS ABOLISHED. AND THE COUNTY RETURNS TO THE OLD SYSTEM OF ASSESSING.

abolished the township boards of assessors, and the county returns to the old system. The official announce ment of Assessor Vernon Heath ap- pears elsewhere in The Pulaskian, and all citizens should make careful note of the dates and places. Act ATT follows:
 A Bill.
 For an act to be entitled, "An Act to abolish township boards of assess ment and valuation and to create board of equalization in all counties of the State having population in excess of 75,000 persons.
 Be it enacted by the General Assem-
 bly, of the State of Arkansas:
 s kion 1. County Equalization Board-When Authorized-Qu tion. In all counties of Arkansas having population according to the last Federal census in excess of 75,000 persons, the county judge on or be- fore the first day of July of each odd numbered year shall appoint a board of equalization to be composed of nine intelligent citizens, real estate owners and qualified electors, to be selected from different portions of the county, who shall hold their office for two years.
 Any vacancy occurring in said board shall be filled by appointment by the county judge.
 Section 2. Time of Meeting.-The County Board of Equalization shall meet annually on the first Monday in August, at the office of the clerk of the. county court ,and each member shall take the oath of office prescribed by section 20 of Article XIX of the Constitution of Arkansas, and further that he will fearlessly, impartially and faithfully equalize the value of all property assessed. The board shall exercise it's functions as board in the equalization of property until the fourth Wednesday of October; provided, special sessions may be held upon the order of the county judge. The president of the board shall have power to administer oaths to witnesses appearing before the board.
 
 Section 3. Organization of Board. At the first meeting of said board it shall organize by electing one of its members president. The equalization board may also be divided into work ing groups, to each of whom may be assigned the task of equalizing the property of each city of the first class, or of the property of the rural or country districts, subject to revision and concurrence by the entire board sitting in banc.
 Section 4. Clerk of Board-Com- pensation. The clerk of the county court shall be ex-officio clerk of the Equalization Board, and shall keep an accurate journal of its proceedings. He shall receive as compensation Five Dollars ($5 per day for each day en- gagged in the discharge of his official duties.
 Section 6. Duty of Clerk-Rules for Equalization.--The clerk shall lay be- fore the board the returns of the real property made by the assessor and said board shall proceed to equalize the valuations of such real property so that each tract or lot shall be en- tered upon the tax books at its true value in money. For this purpose the board shall observe the following rules: stat
 f1)- It shall raise the valuation of such property as in the opinion of the board has been returned below its true value to such sum or amonnS as may be deemed it's true value. Mem- bers of the board may actually enter upon and view any property as to. the true value of which they may not De fully satisfied. aEn
 (2) It shall reduce the valuation of such property as in the opinion of the board has been returned above its true value as compared with the average valuation of real property in such county, or city, having due re gard to the relative situation, quality of soil, improvements and natural ad- vantages. a4iYsm
 Section T. Appeals.-Any party aggrieved by any action of the equal ization board may appeal therefrom to the county court by application I. writing, in the time hereafter pro l .;aoJ Ar,, taxnaver of the state may