Year: 1859

STATE BOARD OF EQUALIZATION.


Sec. AZ. The state Board of equaliza'


ton shall consist of one member from each
senatorial district of the state, except the


first district, which shall be entitled to


three members all of whom shall have


the qualifications of electors; and the


qualified electors of each senatorial distric


shall, at the October election, in the veal


one thousand eight hundred and fifLy-nine
and every sixth year thereatter, elect per;
I sons to serve as members of such board


Of equalization, in accordance with the


provisions of this section; and the returns


of the poll-books and certificates of elec


ton shall be governed by the law regula-


ting the election Of senators; and in case


of vacancy in such office, either by death
resignation or otherwise, the governor o


the state shall have power 10 appoint a


person who shall be resident elector Of


The district so vacated, to fill such va


cancy, as soon as he shall be informed


thereof: the auditor of state shall, by


virtue of his Office. be member Of this


board. The said board shall meet at


Columbus on the first Monday OF Novem-
Der, one thousand eight hundred and fifty
nine, and every sixth year thereafter, and
! the members thereof shall each take an
oath or affirmation, that he will, to the
best of his knowledge and ability, so far as
the duty devolves on him, equalize the
| valuation of real property among the sew
eral counties and towns in the state, accor-
ding to the rules prescribed by this act
for valuing and equalizing the value of
real property, and having received from
the auditor of state the abstracts of
real property transmitted to him by the
several county auditors, said board shall
proceed to e9ualize the same among the
several towns and counties of the state, IN
the manner hereinafter prescribed: lst.
They shall add to the aggregate valuation of
the real property of every county which
they shall believe to he valued below its
true value in money, such per cenlum, in
each case, as will raise the same to its true
value in money. Cd. They shall deduct
from the aggregate valuation of the real
property of every county, which they
shall believe to be valued above its true
value in money, such per centunl, in ,ch
case, as will reduce the same to its true
value in money, 81. If they shall believe
tha! right anI jusIce require The valuation
ii the real property of any town or towns
III any couM y. or OF the real property OF
Such county not in GOWNS, to be raised. or
~ be reduced, without raising or reducing
the oJher real property Of such county, or
without raising % reducing it. in the same
ratio, they may, III every such case, aid
10 or take from the valuation of any one or
more Of such towns, or OF properly not iii
towns, such per centum as they shall be-
leye Will raise OF reduce The same to its
true value IN money. 4th. They shall
NOT reduce tie aggregate value of ali the
real property OF the state, rs returned by
the county auditols, more than ten mill.
ions ot dollars. 9th. Said board shall keep
Il full record OF their proceedings and
orders.


DUTIES OF STATE AUDITOR.


Sec. 43. When the stale board of equal
izatioL shall have completed their equal.
cation of real properly among the several
counties, the auditor OF state shall trans
init to each county auditor, statement of
tie per centum to be added to, or de-
Quoted from the valuation of the real prop
erty of his county, specifying the per CEN
tum added to, or deducted from the vau-
alton OF the real properly Of each of the
several towns, and of the real property not
in towns, in case an equal per centum
shall not have been added to or deducted
from each; and the county auditor shall
forthwith proceed TO add or deduct from
each tract or lot of real property in his
county, the required per centum on the
valuation thereof, as it stands, after the
same shall have been equalized by the
county board of equalization; adding,
moreover, or deducting, in each case, any
fractional sum of less than fifty cents, so
that the value Of any separate tract or lot,
shall contain no fraction of dollar. The
auditor Of state shall, on or before the fif- |
teenth day of July. annually, give notice
to each county auditor of the rates per
centum required by the general assembly, |
to be levied for the payment of the princi-
pal and interest Of the public debt for the
support of common schools, for defraying |
the expenses of the state, and for such |
other purposes as shall be prescribed by
law; which rates or per centum shall be |
levied by the equity auditor on the taxa
BILE property of each county on the dupli-
cate, and shall be entered in one column,
and denominated state taxes.


ANNUAL COUNTY BOARD OF EQUALIZATION.


Sec. AZ. There shall be an annual
county board for the equalization of the
real and personal property, and moneys
aud credits in each county, exclusive of
the city of Cincinnati, to be composed of
the county commissioners and county au.
ditor, who shall meet fol that purpose at
the auditors Office in each county on the
first Wednesday after the third Monday of
May annually. Said board shall have the |
power to hear complaints, and to equalize
the valuation of all real and personal prop
erty, moneys and credits, within the
county, and shall be governed by the
rules prescribed in the fifty third section
of THE act, for the government of county
boards for the equalization OF real prop
erty: provided, that said board shall not
reduce the value Of the real property of
the county below the aggregate value
thereof, as fixed by the state board of |