The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1921-01-10

Continued from page one
Of streets and thorofares but 40,
interrA. ted travel, are considered tt
| Wing 20 the land and are protected
accordingly. When we speak of the
| yalue of land for determining the
assessment, we mean the value al
which the property would be &C.
cepted il payment of just debt due
rrtm S vent debtor, man able to
gay in Ca h, or the amount the prop
eTty would sell for at a voluntary
Fale, where there was reasonable op-
ortunity to fin1 an Interested pur-
| Chaser.
Migratory Stock Defined
BY the term, migratory livestock.
| is meant such stock as is kept, driven
or rastured for ten days or more
in any one county. Under such con-
ditions they pay taxes in that col.nty
in proportion to the period they arc.
in the county. Citizens could aid
the assessor in keeping track of such
herds since he cannot otherwise have
personal knowledge of when herds
enter and leave county. He should
have information that would enable
him to go out and assess them while
they are yet within the county.
Listing Your Property
1t is the duty of the assessor to
call at the office or place of business
or residence of each property owner
and receive from such person a state
ment of all the property he or she
possesses. The owner shall sign and
make oath to it's correctness, but if
the owner cannot be found at the
residence OR place of business, the
assessor is not required to keep on
visiting the place, but may attain the
information from other sources. Any
willful neglect on the part of the
assessor to get the statement as to
persons property constitutes NAL
feasance in office and is ground for
the removal of the assessor from
office.
Who Makes the Statement
Property should be listed by the
owner or if the owner is a minor
person, that is under age, it should
be listed by his guardian. The prop
erty of an incompetent person, that
is mental defect, should be listed
by the person having charge of the
property or the trustees, if it is held |
in trust. Property belonging to the
estate of deceased person should |
be listed by the administrator and |
in each case the person appending
his signature should also add the |
word or words indicating in what |
he acts. II any person shall |
attempt to conceal property or with
hold information with the view of
evading taxes on it, the penalty for
that is to assess it at three times the
value it would otherwise be assessed
1T and the county commissioners
have no power to reduce the assess
nent. A person making any false
reports on the value of property or
he ownership of property to the as
SCISSOR is guilty of perjury and may
oe prosecuted accordingly. Where
he assessor has reason to believe
hat any deception has been at
empted in giving the statement, he
hall make notation of such facts at
he time and preserve it for future
efrerence. Where statement
hows property situated in another
ounty and subject to taxation in
UGH county, the assessor shall send
Iotice OF it to the assessor of that
ounty. If any assessor shall know
ngly list property at less than its
I'LL cash value mote the words full
ash value" which is ignored and l.,
sed at half cash value) he is guilty !.
f misdemean0r and upon convic- :
ion may be fined not less than 500
r more than $500 for each offense.
is the duty of the prosecuting at ;
orney when furnished with the evil :
ence of such offense to prosecute :,
he assessor.
New Patents Issued
On the second Monday of each t
the assessor must provide
imself with list of the lands pat !
nted during the year or final proofs y
lade upon which the certificate has
cen issued.
Kinds of Land
Agricultural land is land that is
lsceptible of use for general agri-
lltural purposes including orchard
nd vineyard purposes but not in t
uding scientific dry farming. Graz a
lg land is land not used or suscept-
lie for use as agricultural purposes n
ut which is used only in large areas a
n stock grazing. Waste land is G
nd not susceptible in use for ag- d
cultural or commercial purposes. Il
Equalization of Taxes
The board of county commission Il
IS meets on the fourth Monday of "
Inc of each year for the purpose Il
making any equalization of taxes t,
hich may seem advisable and any a
'operty holder may appear before Il
e board and receive hearing on a.
s complaint. If a dispute has arisen
tween the property owner and the e,
SCISSOR at the time of listing the D,
operty and the owner refuses to c.
rtify to the statement, then when tt
appears before the board of equal al
alton he is not entitled to a hear m
G. At the time of giving the state
ent he may disagree with the as W
ssor and If they cannot reach an hi
reement he shall certify to the D,
atement as the assessor wants it te
ID then appear before the board st
the fourth Monday in June or at m
y day afterwards when they are II,