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INDEX.
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1841
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Chap.
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Sec.
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V.
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VALUATION AND ASSESSMENT OF PROPER-
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TY IN THIS STATE— What description of proper-
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ty shall be assessed, and what excepted,
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23
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1
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Assessment districts designated, &c.
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2
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Persons appointed as assessors,
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3
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Oath to be taken by assessors appoin-
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ted,
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4
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The assessors to assemble at the places
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of holding the county courts, &c. on the
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last Tuesday of April, 1841, &c.
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5
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To be present at the valuation and as-
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sessment of every variety of property to be
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assessed, &c. and in case of disagreement,
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the assessment to be fixed by a majority of
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said assessors; and if a majority do not
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concur, said assessors to report severally to
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the appeal tax court, &c. or to levy court or
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commissioners of the tax of the county, &c.
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the assessment made by such assessor, with
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his reasons for the same; and the said ap-
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peal tax court or levy court or commission-
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ers shall proceed to assess and value the
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said property; said valuation to have the
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same effect as if made by the assessors,
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6
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Vacancies occurring by death, etc. how
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to be filled, etc.
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Any assessor accepting the appointment,
and shall neglect to make the required re-
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turns, etc. shall for every neglect, forfeit a
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sum not exceeding $500,
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8
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The assessors to make diligent enquiry,
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and inform themselves by all lawful means
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of all property of every description within
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their districts, liable to assessment, etc.
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and to value the same in the names of the
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owners, at the full cash value; all property
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owned by residents and not permanently
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located elsewhere, to be valued to the owner
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in the county, wherein he shall reside; and
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to specify in their returns, the different des-
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criptions of property, etc.
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9
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