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Session Laws, 1898 Session
Volume 482, Page 329   View pdf image (33K)
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LLOYD LOWNDES, ESQUIRE, GOVERNOR. 329

It shall perform such duties as may be prescribed by ordi-
nances not inconsistent with this Article.

146. The Appeal Tax Court shall be the first sub-de-
partment of Review and Assessment, and its head shall be a
bench composed of three members, appointed by the Mayor
in the manner prescribed in section 25 of this Article, and re-
movable as therein provided. One of their number shall be
President, and shall be so designated when appointed by the
Mayor. Their term of office shall be for three years, one mem-
ber to retire every year; except that the members of the Court
first appointed shall determine by lot their terms of office, so as
to provide for the termination of the term of one member each
at the end of the first and second years. Each member of said
Court shall receive a salary of two thousand dollars per annum,
payable monthly. The said Court shall appoint a Clerk, who
shall receive a salary of one thousand six hundred dollars per
annum, payable monthly, and shall perform such duties as the
Court may prescribe. The said Court may also appoint such
other employees as the City by ordinance may direct.

147. The said Court shall meet from time to time for the
purpose of hearing appeals and making transfers and correct-
ing the accounts of assessable property charged to taxpayers,
and the assessment thereof. The said Court may also appoint
such number of assessors as they may deem necessary in inves-
tigating and ascertaining all omitted and taxable property, and
assessing and returning the same to the said Court, not to ex-
ceed such number as by ordinance may be authorized.

148. Every assessor provided for in this sub-division of this
Article shall annually inform himself, by all lawful means, of all
property, real and personal, and stocks or investments in the
City, liable to taxation or assessment, and which may have been
omitted in the assessment, and all buildings and improvements,
and all property created or acquired since the last assessment,
and shall value the same at the full cash value thereof, and shall
make return thereof to said Court, and for the purposes of this
section the said assessors are hereby clothed with the powers of
general assessors, and their valuation shall be subject to re-
vision and correction by said Court.

 

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Session Laws, 1898 Session
Volume 482, Page 329   View pdf image (33K)
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