Imágenes de páginas

Of property escaping

where the person resides, or the subdivision and block, if in a city, town or village; the fourth column, his occupation; and in the additional columns with suitable captions, shall be arranged the personal property assessed, and the amount and assessed value thereof, with columns for the total amount as returned by the assessor and as adjusted by the county board of equalization, and with such other and additional columns as shall be useful and convenient in practice.

SECTION 7. If the assessor discovers any property, assessment. personal or real, presumed to be subject to taxation, which has not been assessed, after the assessment has been completed and the assessment rolls have been turned over by him, he shall assess the same, place it upon his books, and return the same to the officer in whose hands the tax rolls then are, and such property shall be placed upon the rolls for taxation in the same manner as if it had been assessed in the first instance. The assessor shall, at the time of making such assessment, or as soon thereafter as possible, notify, personally or by mail, the owner or person in charge of such property, of such assessment.

Appeal from assessor's action to


taken and

SECTION 8. Every person who thinks himself aggrieved by the assessment of his property, may apers, and how peal to the county board of equalization, which shall determined. consist of the county commissioners, the assessor, and probate judge; and every appeal shall be in writing and verified by affidavit, and shall state specifically the grounds of the appeal and the matter or thing complained of, and no other matter shall be considered by the board, except that appealed from. Such appeals shall be filed with the county assessor, on or before the last Friday in May, and shall be transmitted, at once, to the county clerk. Such appeals shall be determined by the board in a summary manner, and the assessor's books shall be corrected and adjusted accordingly. Such meeting of the county board of equalization shall not continue longer than three days, and the county assessor must, within two days thereafter, correct his books and turn over to the county clerk the land list and the personal assessment list, to be used by him in making up the tax rolls, and then return[ed] to the assessor: Provided, That,

in equalizing such assessment, the county board of equalization shall have no power to make any general raise or reduction of the assessment as returned by the assessor, by adding or deducting any percentage, or charge [change] it in any other manner, except to raise or lower individual assessments sufficiently to bring such assessments to the actual cash value of the property assessed; to add omitted property, and to strike out property improperly assessed or not taxable. The members of the county board of equalization shall receive two dollars per day for their services.

ers to correct assessments.

SECTION 9. The board of county commissioners of Commissioneach county may hear and determine allegations of all improper erroneous assessments, or mistakes, or defects in descriptions of lands, at any session of said board before the taxes shall be paid, on application of any person or persons who shall, by affidavit, show good cause for not having attended the county board of equalization for the purpose of correcting such errors, defects or mistakes; and where any lot of land, or any portion thereof, or any other property has been assessed twice for the same year, or property has been assessed to any one which he did not own, or property exempt from taxation has been assessed, the board of county commissioners has power, and it shall be their duty, to correct such assessment upon payment of the proper taxes; and if any such taxes so erroneously assessed, shall be paid, or shall have been heretofore paid, the same shall be a valid charge against the county and shall be refunded by the board of county commissioners, and the amount of such refunded taxes which have been paid over to any municipality, or the Territory, shall be deducted from the moneys due the Territory or such municipality, at the next settlement. Such rebate shall be paid out of the fund accruing as penalties or deliquent taxes, and when so deducted and returned, shall be paid back into such fund. Valuations placed on property by the assessor or the equalization board, shall not be deemed erroneous assessments under this section. SECTION 10. Whenever such correction is made, a Statement of statement thereof shall at once be forwarded to the assessments


to be sent to treasurer, and the correction placed on the tax rolls as well as the assessment rolls.


Compensation of assessor.

Assessor shall

take census


SECTION 11. As compensation, [the county assessor shall receive] in counties of five thousand population or less, the sum of four hundred dollars; in counties of from five to ten thousand popuation, the sum of seven hundred dollars; in counties of from ten to fifteen thousand population, the sum of eight hundred and fifty dollars; and in counties above fifteen thousand population, the sum of one thousand dollars, to be paid out of the county treasury, on completion of his work, and acceptance of same by the board of the county commissioners. The compensation specified above, shall be in full of all labors by the assessor, and his deputies, in making the assessment, and making up the land list, and the personal assessment list, and all other labors performed by them, except that the assessor may be allowed a reasonable compensation, not to exceed fifty dollars, for making up the land list at the first assessment made under this act.

SECTION 12. The county assessors, in addition to and enumer- their duties as such assessors prescribed by law, shall make an enumeration of all persons residing in their respective counties, omitting from the enumeration Indians not taxed, or belonging to any tribe, or holding tribal relations, and collect other statistical information within their respective counties in the manner provided by law.

Meeting at capital to fix

call of the


SECTION 13. It shall be the duty of the governor of schedule, on the Territory to, on the first Monday in January of each year, notify the county assessors to meet at the capital of the Territory, on the third Monday in January, and to fix a schedule of values for personal property and lands, to be followed, as near as may be, by the county assessors in making the assessment for that year. The assessors shall meet at the office of the Territorial Auditor, at the time stated, and make such schedule as complete as practicable. The Auditor shall act as clerk of said board, and shall cause a copy of such schedule to be sent to each county assessor in the Territory, prior to the fourth Monday in January, and each county assessor shall

supply his deputies with a copy of such schedule. The assessor shall receive no compensation for such services, but shall be allowed their actual and necessary expenses while attending such meeting, which shall not be longer than two days' duration, which expense shall be audited and allowed by the Auditor and paid out of the Territorial treasury.

SECTION 14. All acts and parts of acts in conflict herewith are hereby repealed, and the offices of township assessor and city assessor are hereby abolished. SECTION 15. This act shall be in force and effect from and after the first day of September, in the year 1898.

[blocks in formation]

AN ACT providing for simplifying the county records.

Be it enacted by the Legislative Assembly of the Territory of

SECTION 1. That the tax rolls shall be made up by Manner of making up townships, and that all taxes against each and every tax rolls. tax payer, except school tax, be extended in one column, the said school tax being placed in a separate column, and the sum total of all taxes in the opposite column.

duties in


SECTION 2. That the county treasurer of each county Treasurer's upon the receipt of said tax rolls shall proceed to, and collecting with, the collection of the taxes as therein extended, issuing, in duplicate, receipt upon all collections, delivering the original to the tax payer and filing duplicate with the county clerk: Provided, That said receipts shall be, in manner and form, the same as the tax roll

Taxes paid in


Payment of

warrants and



County treas

urer to pay

and shall have printed on them the several items of levy, by and upon which said tax is authorized and collected.


That all taxes must be paid in cash. All warrants shall be paid in the order of their registration out of the funds upon which the same are drawn.

SECTION 5. That all school district and towntowns up and ship warrants shall be drawn upon, and registered by, the county treasurer, and the same shall be paid by him in the order of their registration.

school dis

trict war



district and township

treasurers to transmit to county treas

SECTION 6. It shall be the duty of all school district and township treasurers to transmit to the county treasurer, within thirty days after the publiurer unpaid cation of this act in the Session Laws, a full and complete report of all unpaid warranis as shown by his registration record, and the county treasurer is directed to make a correct and proper record of the


County treas

urer to make


SECTION 7. The county treasurer shall, between Statement to the first and tenth days of January, April, July and October of each year, transmit to the clerk of each the amounts township and school district board in his county, a

township and school district c erks of


Duties of




statement showing the amount received by him and apportioned from all sources to the credit of each respective township or school district, and showing the warrants paid to the account of each, which warrants shall bear the date of payment and be stamped "paid" and shall accompany such statement as vouchers for the sum disbursed, and said report shall show the balance, if any, remaining in the hands of the treasurer, to the credit of each township or school district: Provided, That the clerk of each township or school district shall receipt the county treasurer for all warrants or vouchers cancelled and returned with such report.


The respective clerks of the above district and named municipalities are hereby required to stamp each warrant issued by the proper officers of each municipality, with seal indicating the municipality, county and Territory issuing the same, and the county treasurer shall not register any warrant, unless the above requirements are fully complied with.

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