Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1921-01-25

than fifteen days from the expiration or
ae TVe Of f Sf s@cb
sessments, and make an order directing
the manner in which a hearing may be
had with reference thereto, but said board
shall not at said second session make any
order for the purpose OF equal1zlng such
assessments.
Within said first five days of said
second session the said board shall GER
tiPy to the auditor of each of such coun
ties the fact of the determination of
said board to consider the matter of
the modification of such assessments.
stating whether the modification to be
considered appertalns to roal or personal
property or both, and naming the day on
which a hearing may be had. Such Ger
tifcate shall be accompanied by a copy
of the order directing the manner In
which such hearing may be had: Pre-
Vided, however, that otter such hearings
have Deen had. II it shall appear to the
State board Of tax commissioners that
the assessments in any county are not
Uniform or equal, either as to local units
or as to classes of property, then be-
fore any orders of equalization shall
board of tax commissioners shall GER
tlty to the county auditor of each county
wherein 1t appears to the State board
OF tax commissioners that the assess
ments are not Uniform or equal either
as to local units or as to classes of
property, and are not in harmony with
assessments in other counties as the same
shall be considered for equalization pur-
poses, such information as it may have
regarding the inequality or lack Of uni
fOrmity of assessments In such county.
and on the receipt of such certified no
tfce the county auditor shall immedi-
ately inform each member of the county
board of review of the character of such
notice and said county auditor shall re
convene the board of review in special
session to meet within ten days after
the receipt of said notice to consider
such certified report and all the infor
nation Herewith. At such special meet
ing said county board of review shall
have power, and Ii shall be its duty, to
make and issue such further orders of
equalization as 1t may find just and
proper in order to accomplish a just
and fair equalization of the assess
ments as between the different classes of
property and the different taxing units
within said county and so that the same
may be in harmony with the assess
ments in other counties as the same shall
be considered for equalization purposes.
Said meeting shall not extend beyond
fifteen days and Immediately upon the
adjournment thereof the county auditor
shall certify to the State board Of tax
commissioners such further orders of
equalization as said county board Of
review may have made. and which or
ders shall be final to equalizatiOns
within the county, and II any orders of
equalization by counties are thereafter
made by said State board Of tax com
missioneTs, the assessments OF property
in such counties shall be considered as
modified and changed by the orders Of
said county boards Of review so made
and certified
ASSESSMENT REVIEW
BY COUNTIES.
Sec. 2. That section 1872 Of the
above entitled act be amended to read as
follows: Section 1872. The state board
of tax commissioners, in equalizing the
valuation OF property as listed and as
sessed in the different counties, shall con
slider the following classes of property
separately, viz. railroad property, lands
improvements thereon, town and city lots
improvements thereon, and personal
property or any subdivisions of any Of
said classes, and upon such consideration
determine such rates Of addition to or re-
duction from the listed or assessed valu-
alton of each Of said classes of property
or subdivisions thereof in each county.
or to or from the aggregate assessed
value Of each Of said classes Of property
or subdivisions thereof in the State. as
may be deemed by the board to be equi-
table and just; such rates as finally de
termtned by said board shall not be com
Dined. Provided, however. that this sec
ton shall not be constructed TO give the
State board OF tax commissioners any
power to equaliZe or review the assess
ments excepting by counties.
Sec. 8. That Section of the last
above entitled act be amended SO as to
read as follows: Section g. That Section
200 Of the above entitled act be amend
ed to read as follows: Section 200 The
several tax levies shall be established
by the proper legal officers Of any mu-
nictpal corporation after the formulation
and publication by them of a budget on
forms prescribed by the State board OF
accounts showing in detail the money
proposed to be expended during the sue
ceeding year. the valuation OF all tax
able property within the Jurisdiction ana
the rate OF taxation which It is proposed
to establish, and after a public hearing
within the Jurisdiction at which any tax
payer shall have a right to be heard
thereon.
Ten days notice by publication Of such
budget and Of such public hearing IN two
newspapers Of opposite political parties
published in such taxing district or In
one such paper II only one thereby pub
hshed, and in case no newspaper IS there
published, then. the same snaU be pub
hshed In any two newspapers represent
ing the two leading political parties,
published In the county and having
general circulation in such taxing unit,
or If only one such paper be there pub
lished then such notice published in such
paper shall be sufficient to comply with
the requirements herein, and by posting
such notice in three public places IN such
taxing district, shall be required.
The several tax leyies as established
by the proper legal officer of any mu-
nicipai corporation and as reported by
the county auditor to the State board
Of tax commissioners as provided for
in sections 1g7 and 1879 of this act shall
stand as the tax levies Of such munich
pal corporation for the year next sue
ceeding for the purposes set out in the
report of the county auditor as certified
to the State board Of tax commissioners,
subject to the right of appeal therefrom
to the State board or tax commissioners.
TEN TAXPAYERS
MAY PETITION.
Ten or more taxpayers in any munich
pal corporation, other than those who
pay poll taxes only, and who are af-
fected by any such levy and who may
feel aggrived with any such tax levy or
any item thereof, may file a petition with
the county auditor of the county in
which such municipal corporation Is 10
Gated not later than the fourth Monday
in September, setting forth, In such form
and detail as the State board Of tax COM
r1issioners may prescribe and require,
their objections to said tax levy or any
item thereof, as the case may be. Upon
the fling Of any such petition such cOun-
ty auditor shall Immediately certify
copy of said petition with such other in
formation as may be necessary to pre-
sent the questions involved, to the State
board of tax commissioners, who shall
have the power to affirm, Increase or
decrease said total tax levy or any item
thereof Of any such municipal corpora
zion after a hearing, as hereinafter re
quired.
The State board Of tax commissioners
sfaU within a reasonable time fix a date
for hearing on said petition, which
shall be held in the county In which
such municipal corporation is located,