The Ocala banner. (Ocala, Marion County, Fla.) 1883-194?, 1921-09-23

upon his duties, take and subscribe to an oath
to faithfully discharge the duties imposed upon
him, and to faithfully and impartially equaliize
State. The State Equalizer Of Taxes shall be
paid a salary of $4,000 per annum.
Sec. Z. The said State Equalizer Of Taxes
shall investigate all matters of taxation and rec
ommend to the Governor for transmission to the
Legislature from time to time, such charges and
alterations in the tax laws OF the State as IN fis
judgment, he may deem best to bring about a
more uniform, adequate and thorough system
of taxation and valuation of all classes of property
for the State and County taxation. -,
Sec. 8. 1t shall be the duty of the State Equal
zer of Taxes to carefully examine the tax rolls
of the several counties of this State filed in the
office OF the Comptroller, Tor the preceding year
certaining whether the tax valuation tor the pre-
ceding year of the various classes OF property
as made in the respective counties of the State
is reasonably uniform as between the respective
counties. 1t is one OF the purposes and intents
of this Act to bring about as far as practicable,
equalization throughout the State, OF the value
of the various classes of property subject to be
taxed, so that the value in one county shall not
be out of due proportion to the value liked IN
other counties on the same classes of property.
If it shall appear to said Equalizer that in any
one or more Of the counties of this State the
able values fixed upon any one or more classes
fixed upon the same classes of property in other
counties, the said Equalizer shall investigate
and inquire as to the reason therefor, and alter
making such investigation and comparison, shall
have authority to point out to the County AS
SCISSOR or Taxes such Inequalities and direct the
said Assessor to adjust equalize and assess the
same in accordance with the findings of the said
Equalizer as to what would be an equitable as
sessment, either by adding fixed per centun
to the county valuation Of any class OF property
is too low, or by deducting fixed per centum
from the county valuation if he finds the county
valuation is too high as may appear to be just
and right between the countless or to raise or
lower the valuations and assessments of any or
all classes of property in the State in order 10
more equally make each class OF property bear its
just proportion of taxation.
Sec a. When the State Equalizer of Taxes
finds from investigation inequalities existing in
to give notice to the County Assessor of Tayes
in such county not lated than April Ist, pointing
out to him the inequalities and at the same time
or class Of property should be lowered or raised
in said county for the same to conform to an equt.
able and uniform rate throughout the State, and
the State Equalizer of Taxes shall direct the
County Assessor of Taxes to make his valuations
and assessments in accordance Herewith
Such notice shall be made in triplicate, one
copy to be delivered to the County Assessor Of
Taxes, one copy to the Board of County Com
missioners and one copy filed with the State Board
of Equalizers hereinafter mentioned and created.
The County Assessor of Taxes shall complete the
assessment rolls of their respective counties on
or before the first Monday in June in every year,
on which day such Assessors shall meet with the
Board OF County Commissioners at the Clerks
office of their respective counties for the purpose
OF hearing complaints and receiving testimony
as to the value of the property, and the said
Assessors and Boards of County Commissioners
shall proceed now provided by law to conduct
hearings after notice of such meaning. In the
event any assessments valuations are raised,
or any class of property is assessed at a higher
valuation than at the rate it was returned, or
the rate it was assessed for the previous year,
notice of the same shall be given by publication
in the same manner and for the same time as
1t shall be the duty of the County Commission
ers to ascertain il the orders and direction of the
State Equalizer of Taxes have been complied
with by the County Assessor of Taxes, and If not,
then they shall direct the Assessor TO comply
with such orders and shall not approve the
ment roll until such orders have been carried
out.
Sec. s. In the event the said Board of County
Commissioners is dissatisfied with the changes
and Corrections Correction, thus ordered to be made by the
from the giving of said notice, but not later thaz
june goth take an appeal from the decision of the
State Which IS hereby creaed said Board to o.
sist of the Governor, the State Treasurer and the
Attorney General, and shall at once notify the State
Eaua n;a OF Taxes OF the same. and theregpon
sad shall give notice to the Board of County
Commissioners and to the said Equalizer of Taxes
them to decide the issue thus defined By ye the
changes and corrections ordered to be made by
the said Equalizer of Taxes for said county, and
said Board shall meet at Tallahassee not less than
ten days from the mailing of said notices afore-
said, at which hearing the said Board shall have
the power and it shall be their duty to render a
decision and an award between the said Board
of County Commissioners and the said Equal
izers as to the changes and corrections thus or
dered to be made by the said Equalizer in the
Fnllc as said i,sNIn -
Board of County Commissioners is dissatisfied
The decision of said Board of Equalzers, when
made, shall be final. If such Board Of Equal
izers is unable to reach decision as to such
matters within fifteen days after their submission
to it, then and in that event the original roll
as equalized by said Board of County Commits
sioners shall stand. Upon the rendering of the
decision of the Board. if any change in such
valuation shall be ordered, it shall be the duty
diately revise and correct the county valuations
in the manner hereinbefore contemplated and pro-
vided. The revised and corrected property val
uation thus made shall be fixed and legal val
uation Of the property for the payment Of taxes,
both County and State, and it shall be the duty
Of the taxpayer to pay his taxes thereon accord
or the County Commissioners to comply with the
orders Of the State Board of Equalizers shall
be considered as grounds for suspension and re-
Sec. s.. The State Comptroller shall hereafter
value and assess all the property in this State
OF steam or electric railroads, telegraph express
Si~SPiHS Ndi, HEIGHT llHC ana equipment COM
panies upon the same basis of valuation as other
property in the State is assessed and all the
powers and duties heretofore conferred by law
upon the Comptroller, Attorney General and State
Treasurer in relation to the valuation and assess
ment. of the aforesaid properties shall hereafter
vest IN and devove upon the Comptroller.
Sec. 2. The said Board Of Equalizers shall have
the same powers, duties and authority for the
rendition of decision or appeal to it. by any
OF the owners or any of the properties mentioned
in Section s, which may be dissatisfied with
the valuations made by the Comptroller on any
or all or any portion Of the said properties val
ued by him, as herein provided. and the same
rules shall apply thereto as are provided in Sec
ton for appeals by Boards of County Commits
sioners thereto
Sec. s. 1t shall be the duty Of the State Equal
izer OF Taxes to visit several counties of the
State for the purpose of familiarizng himself with