|
|
|
|
|
|
INDEX.
|
|
1841
|
|
|
|
Chap
|
Sec.
|
|
|
annually, an alphabetical list of the owners
|
|
|
|
|
of property, &c. together with the amount
|
|
|
|
|
of assessment, &c. said lists to be deposi-
|
|
|
|
|
ted in the offices of the county clerks of
|
|
|
|
|
this State, &c. whose duty it shall be to
|
|
|
|
|
keep the same, &c. for inspection, &c.
|
|
|
|
|
without fee, &c.
|
23
|
23
|
|
|
VALUATION AND ASSESSMENT OF PROPERTY
|
|
|
|
|
IN THIS STATE— To assemble at their usual places of
|
|
|
|
|
meeting, on the second Monday of Novem-
|
|
|
|
|
ber next, and there continue in session, not
|
|
|
|
|
exceeding twenty nor less than ten conse-
|
|
|
|
|
cutive days, (Sunday's excepted, ) first giv-
|
|
|
|
|
ing three weeks notice at least, of said
|
|
|
|
|
time for hearing appeals, etc.
|
"
|
24
|
|
|
May examine on oath, etc. any person
|
|
|
|
|
complaining of the valuation, etc. and upon
|
|
|
|
|
due examination, abate or increase said va-
|
|
|
|
|
luation and correct the return accordingly;
|
|
|
|
|
and may exclude property which has been
|
|
|
|
|
valued, and value properly which has been
|
|
|
|
|
excluded by the assessors,
|
"
|
"
|
|
|
The Mayor and City Council of Balti-
|
|
|
|
|
more required annually to appoint a board,
|
|
|
|
|
to be styled the appeal tax court, to consist
|
|
|
|
|
of at least three persons, to meet on the
|
|
|
|
|
second Monday in November next, and con-
|
|
|
|
|
tinue in session for twenty consecutive
|
|
|
|
|
days, (Sunday's excepted, ) for hearing ap-
|
|
|
|
|
peals, etc. in the same manner as the levy
|
|
|
|
|
courts, etc. compensation to be paid by
|
|
|
|
|
the mayor, etc. said mayor, etc. to fill va-
|
|
|
|
|
cancies, etc. appeal tax court to take an
|
|
|
|
|
oath faithfully to perform the duties requi-
|
|
|
|
|
red, etc.
|
"
|
"
|
|
|
The levy courts, etc. have power to call
|
|
|
|
|
assessors before them, etc. for the purpose
|
|
|
|
|
of correcting the valuation made by them;
|
|
|
|
|
and are also required carefully to examine
|
|
|
|
|
the certificates, statements and returns of
|
|
|
|
|
valuation, and correct the same, tho' no
|
|
|
|
|
complaint or appeal be made to them,
|
"
|
25
|
|
|
The property of each assessor to be valu-
|
|
|
|
|
ed by the levy court or commissioners, &c.
|
|
|
|
|
|
|
|
|