|
4. Assessment Records. 1914-76. 385 lin. ft. (6900 vols.).
Arranged by year and thereunder by ward.
5. Supplementary Assessor's Field Books. 1907-15. 18 lin. ft.
(245 vols.).
Arranged by year and thereunder by ward.
RG 5 Appeal Tax Court (1841-1947)
History
The state government created the Appeal Tax Court in 1841. Two
assessors appointed annually by the mayor (RG 9) served as court
members along with the collector (RG 40). Duties of the court
included review of individual assessments, correction of assessment
errors, and adjustment of assessments when property was sold or
damaged. Chief among the court's tasks was the addition of new or
improved property to the tax rolls.
Throughout its existence, the form and function of the Appeal
Tax Court seems to have remained essentially the same. Between 1861
and 1866, the municipality had the court perform the responsibilities
of the Commissioners of Opening Streets (see RG 58), which consisted
of laying out, opening, extending, widening and straightening streets.
In 1898, under the new municipal charter, the court became a division
of the Department of Review and Assessments. The Appeal Tax Court's
powers diminished with the creation of the Department of Assessments
in 1934, and the Court was eventually abolished in 1947.
Records Summary
The available records of the Appeal Tax Court are varied, but
not extensive. Much of the material relates to the court's
responsibility to consider complaints about tax assessments and make
any necessary adjustments. There are also records relating to
assessments levied against newly identified property, both personal
and corporate. Some materials in the record group preceded the
court's founding in 1841, but appear to have been maintained by the
agency during its existence.
Series
1. Administrative Files, 1839-65. 1.1 cu. ft. (3 boxes).
Index.
Arranged sequentially by HRS assigned numbers.
2. Minutes of the City Tax Commissioners. 1825-27.
1.5 lin. in. (1 vol.).
Arranged chronologically.
11
|
