The Pulaskian., 1919-05-02
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the assessment of the property q another taxpayer either as made by or before the assessor or as fixed b. said board. From the decision of tn board, with reference thereto, such objecting taxpayer may appeal to the county court. From the final order c. the county court, such objecting tax payers appealing from the board $ action upon his own property, may further appeal to the circuit court and thence to the Supreme Court under the rules and procedure applicable to other civil cases. Such appeals shall be prosecuted in the name of the aggrieved taxpayer ap- pealing from his own assessment and in the case of a taxpayer objecting to the assessment of another's prop erty in the name of the State of Ar kansas on relation of the objector.
 Section 8. Time of Appeals. All appeals taken from the Board of Equalization shall be taken to the October term of the county court and if taken after the regular term of said court has convened, shall be filed III said court before the fourth We'd nesday in October; provided, that if any special session be held by the board, appeals may be taken from order made thereat and heard in the term of court in which such special sessions may be held; provided, further, no appeal shall be heard after April 10 following the said October term of court.
 Section g. Notice to Taxpayers The Board of Equalization in every instance where it raises the valuation of any property shall give notice by postal card or otherwise through the mail of such increase to the owner of the property or his agent, said notice to state the valuation returned by the assessor and that fixed by the board, and advising the addressee that he may appear before the county court on the second Wednesday of Septem- Der next following the session of said board and show cause, if any exists, why the valuation of aid property shall not be raised; provided, the county court may call a special session of the board at any time be- tween the first day of January and the tenth day of April, by giving the members five days notice.
 Section 10. Powers of the Equal ization Board. The Equalization Board when in regular or special session shall have the power to ex- anime witnesses with respect to any matter under investigation, to hear complaints as to the under-valuation or over valuation of property, to equalize assessments by adding to or taking from them the valuation of any real or personal property, includ- ing intangibles, within the county, to assess the property of any person, firm or corporation omitted from the tax rolls by the assessor, and to correct obvious errors occurring in the assessment.
 For the purpose of this equaliza- tion, the board or any member there of shall have free access to the county records, and it is made their duty to carefully examine said records in making such investigation. One-half of the expense of the real estate assessment shall be paid by the State, and one-half by the county, and the county court shall draw it's war rants on the county treasurer for one half of the amount due to the assessor, as it shall, at the same time, certify to the auditor the amount due to said assessor on the part of the State the same being one-half of the total amount due the said assessor; thereupon the auditor shall draw his warrant on the state treasurer for said amount.
 Section Il. Repeating Clause All laws or parts of laws heretofore enacted and now remaining in force which are in conflict herewith are hereby repealed.
 Section 12. Emergency Clause This act being necessary for the i'm. mediate preservation of the public peace, health and safety, ar emergency is declared, and the same shall take effect and be in force i'm. mediately after it's passage.
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