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Tax Laws of Ohio

So far as the same relate to the duties of County Auditors, City,
Village and Township Assessors, in the re-appraisement of

REAL PROPERTY

To which is added instructions

BY THE

AUDITOR OF STATE

1910

ALLES PRINTS

TRADES COUNCIL

Springfield, Ohio:

The Springfield Publishing Company,

State Printers.

1909.

#J 4255 A23 1909

Department of Auditor of State

COLUMBUS, OHIO, November 15, 1909.

To County Auditors and Real Estate Assessors.

GENTLEMEN --In view of the many perplexing questions necessarily arising in the appraising and equalizing of the real property, I deem it essential that a compilation of the various laws pertaining to the duties of the county auditors, and district assessors, be made, together with such instructions as may be deemed best for the guidance of the various officials in the performance of their duties relative to the quadrennial appraisement of real property for the year 1910.

The laws of the state thus prepared, and each official furnished with a copy of the same, will afford much valuable information that could not otherwise be easily obtained.

With this compilation of the laws at hand, the various officials can become familiar with their duties and be able to give a more intelligent administration in their particular office.

Believing that this will tend to a uniformity and equality in the revaluation of real estate for taxation for the next quadrennial period, and being authorized to issue instructions to county auditors, as provided in section 166 of the Revised Statutes of Ohio, I have prepared for the use of the officers named an arrangement of the laws with notes and instructions designed to effect the object desired.

Respectfully,

E. M. FULLINGTON, Auditor of State.

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