Smyrna times., 1921-02-23
TAXPAYERS TAKE NOTICE
Bulletin From the Board of Assess
ment Concerning QuestiOnaires

ment Concerning QuestiOnaires
The Special Session of Legislature
of 1920 abolished the old assessment
law and passed a new law creating a
Board of Assessment. The law pro-
vides that all persons shall assess
their real and personal. property at
it's true value in money, (not what it
has been assessed, not what it pro-
duces in revenue, not what his neigh
Dor is going to assess his property,
not what the town assessment has
been, not a sentimental value) but
means the amount which the property
either real or personal would bring if
sold at a public sale for the purpose
for which it was held, built or which
it was previously used Immediately
prior to the sale, and if sold at time
when the demand was neither abnor-
NAL or subnormal with a moderate
number of purchasers present, who
had sound judgmnet, sufficient funds
and reasonable use for said property
and were not buying for speculation.
If this rule is followed by all persons
who are interested in the affairs of
the County it would not only place all
real and personal property on an equ-
liable basis but would prevet any un-
pleasant feeling between the owners
and the Board of Assessment when
the Board was obliged after careful
inquiry and investigation to increase
values.
1t is also necessary that all male
residents of Kent County twenty-one
years of age and upwards (including
those who claim Kent county as their
residence and voting place and are
employed most of the time out of the
county, shall fill out the QUESTIONABLE
on the face of the return and sign the
certificate.
1t has been reported to the Board
that many persons who are not in IA
vor of the present law, are not filling
them out as the law requires, but
throwing them in the waste basket,
for the information of that class we
quote the law as follows:
Section 21. "The Board of Assess
ment, Immediately upon entering upon
their duties, and in the month of JAN
uary in every year thereafter, shall
notify in writing every person, firm,
association of persons, or corporation,
who or which may own property liza
bic to assessment, and every person,
firm, association of persons or corpor-
alton, having the care, management
or custody of the real or personal
liable to assessment, to de-
liver to the said Board of Assessment
within (15) days after such notice
particular account of the real or per-
sonal property owned by him, it, or
them, or which is in his, or their care,
or control, together with
the correct name of such owner, and
his place of residence, with the par
cells of real estate separated and iden-
titled in a reasonable manner, and the
articles of personal property, correct
ly itemized, and the true value of each
parcel of real estate or item of per-
sonal property and such additional in
formation as the Board of Assessment
shall require on the form, and sched-
ules for returns accompanying such
written notices. The board of assess
ment shall have the full power to
compel any other or further return,
as occasion may require, for purpose
of making additions, corrections or al
terations to the assessment lists, or
to perfect the same, or to equalize as
Failure to render an account and
return by any person liable so to do
within five days after the time limited
for the making thereof, or the render
ing of false account or return, shall
be misdemeanor, and upon convic-
tion such person shall be fined or i'm
or both, in the discretion of
the court; provided, however, that the
said Board is empowered to stay a
prosecution for any violation of the
provisions of this section upon the
and filing of a proper return
and account, and the payment of a
sum of money for the use of the coun-
ty, to be fixed by the board, and the
costs of prosecution, if any,"
Section %. eff any person making
oath or affidavit required under the
provision of the assessment laws re-
lating to Kent County, shall swear