LA W RELATING TO ASSESSMENT... HJ4255 A2i1910 ISSUED FROM THE OFFICE OF THE TAX COMMISSION OF OHIO COLUMBUS LAW RELATING TO ASSESSMENT OF REAL ESTATE FROM 42°55 THE GENERAL CODE | OF OHIO Ae i910 ISSUED FROM THE OFFICE OF THE TAX COMMISSION OF OHIO COLUMBUS Ohio. Laws, Stature s LAW RELATING ae; 5 eae Assessment of Real Estate For Taxation THE GENERAL CODE OF OHIO Pamphlet No. 1, 7-10-5M. Springfield, Ohio: The Springfield Publishing Company, State Printers. 1910. DEFINITIONS. SECTION | SECTION 5320. Meaning of word ‘“‘person.’’ 5324. “Investment in stocks.” be2l. ‘Personal tax.’’ 53825. ‘‘Personal property.”’ 6322. ‘“‘Real property’’ and ‘“‘land.”’ 5326. ‘‘Money’’ or ‘‘moneys.’’ 6323. ‘‘Irvestment in bonds.” 5827. “Credits:”” SECTION 5320. The word ‘‘person’’ as used in this title, includes firms, companies, associations and corpora- tions; words in the singular number include the plural number, and words in the plural number include the sin- gular number; and words in the masculine gender include the feminine and neuter genders. (R. S. See. 2730.) SECTION 5321. The terms ‘‘personal tax’’ and ‘‘tax on personal property’’ as so used, include all taxes, ex- cepting only the tax upon real estate specifically as such. (R. S. See. 2860.) SECTION 95322. The terms ‘‘real property’’ and ‘and’? as so used, include not only land itself, whether laid out in town lots or otherwise, with all things contained therein but also, unless otherwise specified, all buildings, structures, improvements, and fixtures of whatever kind thereon, and all rights and privileges belonging, or ap- pertaining thereto. (R. 8S. See. 2730.) ‘ SECTION 5323. The term ‘‘investment in bonds’’ as so used, ineludes all moneys in bonds, certificates of in- debtedness, or other evidences of indebtedness of whatever kind, whether issued by incorporated or unincorporated companies, towns, cities, villages, townships, counties, states, or other incorporations, or by the United States, held by persons residing in. this state, whether for them- selves or others. (R. S. Sec. 2730.) SEcTION 5324. The term ‘‘investment in stocks’’ as so used, includes all moneys invested in the eapital or stock of a bank whether incorporated under the laws of this state or the United States, or an association, corporation, joint stock company, or other company, the capital or stock of which is or may be divided into shares, which are trans- ferable by each owner without the consent of the other partners or stockholders, for the taxation of which no spe- cial provision is made by law, held by persons residing within this state, either for themselves or others. (R. S. See. 2730.) SecTION 5325. The term ‘‘personal property’’ as so used, includes first, every tangible thing being the subject of ownership, whether animate or inanimate, other than money, and not forming part of a parcel of real prop- erty, as hereinbefore defined; second, the capital stock, un- divided profits, and all other means not forming part of the eapital stock of every company, whether incorporated or unincorporated, and every share, portion, or interest in Meaning of word “per- son.”’ “Personal ta “Real proper- ty” and “Tand.”’ “Investment in bonds.” “Investment in stocks.’’ **Personal property.’’ “Money”’ ‘“‘moneys.”’ “Credits.’’ or es? such stocks, profits, or means, by whatsoever name desig- nated, inclusive of every share or portion, right, or in- terest either legal or equitable, in and to every ship, vessel, or boat, of whatsoever name or description, used or de- signed to be used either exclusively or partially in navi- gating any of the waters within or bordering on this state, whether such ship, vessel, or boat is within the jurisdiction of this state or elsewhere, and whether it has been en- rolled, registered, or licensed at a ecollector’s office, or with- in a collection district in this state, or not; third, money loaned on pledge or mortgage of real estate, although a deed or other instrument may have been given for it, if between the parties thereto it is considered as security merely. (R. S. See. 2730.) SECTION 5326. The term ‘‘money’’ or ‘‘moneys,’’ as so used, includes any surplus or undivided profits held by societies for savings or banks having no eapital stoelk, gold and silver coin, bank notes of solvent banks, in actua! possession, and every deposit which the person owning, holding in trust, or having the beneficial interest therein. is entitled to withdraw in money on demand. (R. 8. See. 2730.) SECTION 5327. The term ‘‘eredits’’ as so used, means the excess of the sum of all legal claims and demands, Whether for money or other valuable thing, or for labor or service due or to become due to the person liable to pay taxes thereon, including deposits in banks or with persons in or out of the state, other than such as are held to be money, as hereinbefore defined, when added together, es- timating every such claim or demand at its true value in money, over and above the sum of legal bona fide debts owing by such person. In making up the sum of such debts owing, there shall not be taken into account an obli- gation to a mutual insurance company, nor an unpaid sub- scription to the capital stock of a joint stock company, nor « subseription for a religious, scientific, literary, or char- table purpose; nor an acknowledgement of indebtedness. nless founded on some consideration actually received, and believed at the time of making such acknowledgement to be a full consideration therefor; nor an acknow!ledge- ment made for the purpose of diminishing the amount of credits to be listed for taxation; nor a greater amount or portion of a liability as surety, than the person required to make the statement of such credits believes that such surety 1s in equity bound, and will be compelled to pay. or to contribute, in case there are no securities. Pensions receivable from the United States shall not be held to be credits ; and no person shall be required to take into ac- count in making up the amount of credits, a greater por- tion of any credits than he believes will be received or can be collected, or a greater portion of an obligation given to secure the payment of rent than the amount that has ac- crued on any lease and remains unpaid. (R, S. See. 2730.) ho REAL ESTATE SUBJECT TO TAXATION. TAXABLE PROPERTY. EXEMPT PROPERTY. 58 Py erty subject to taxati oa. Soh 328. Property subject to ta jon, 5349. School houses, churches, : 5329. When public lands become taxable. ete. aoe 5330. Lands held by religious society, ete., | 5350. Gravevards. under lease of more than fifteen | 5351. State or U. S. property. years subject to taxation 5352. Courthouses, ja‘ls, ete. 5353. Lands, etc., to support poor. 5354. Armory buildings, etc. 6355. Fire engines, ete. 5356. Market houses and halls. 5357. Water works, ete. 5358. Stocks. 5359. Monuments and funds therefor. 5360. Certain sum. 5361. Certain lands used as site for mon- ument. 5362. Lands held by memorial association. 5363. Prehistoric earthworks or historic buildings. 5364. Property of certain societies. 5365. ‘‘Dunkers.’”’ TAXABLE PROPERTY. SECTION 5328. All real or personal property in this Eroperty aus ect to taxa- state, belonging to individuals or corporations, and all ition. moneys, credits, investments in bonds, stocks, or othe. wise, of persons residing in this state, shall be subject to taxation, except only such property as may be expressly exempted therefrom. Such property, moneys, credits, and investments shall be entered on the list of taxable property as preseribed in this title. (R. S. See. 2731.) Section 5329. All tracts of land set apart for school When public. or ministerial purposes, and sold by and under authority taxable. of law, and all lands which are hereafter sold by the United States, shall be subject to taxation as other lands in this state immediately after such sale. School or ministerial lands shall not be sold for taxes until the purchase mouey therefor is fully paid, but shall be returned as delinquent. and continue on the duplicate, with the taxes of each year charged thereon, and added to the tax and penalty due when they beeame delinquent, until payment is made, by the purchaser or his assigns, of such purchase money, with the tax and penalty, or the lands are resold by the county auditor, pursuant to the laws provided for the sale of such lands. (R. S. Sec. 2731.) Srcrion 53830. All lands held under lease for a tern) Lands held by , ‘. = religious so- exceeding fifteen years, and not subject to re-valuation, be- ciety, etc., un- - longing to the state, a municipal corporation, religious, G& JeA80 he e scientific or benevolent society or institution, whether in- teen. years corporated or unincorporated, or to trustees for free edu- ees cation only, and school and ministerial lands, shall be con- sidered for all purposes of taxation as the property of the person or persons holding them, and shall be assessed in their names. (R. S. See. 2733.) School houses, churches, colleges, etc. Graveyards, State or U. S. property. Courthouses, jails, ete. Lands, etc., to support poor. Armory buildings, etc. eet | oS EXEMPT PROPERTY. Section 5349. Public school houses and houses used exclusively for public worship, the books and furniture therein and the ground attached to such buildings neces- sary for the proper occupancy, use and enjoyment thercof and not leased or otherwise used with a view to profit, pub- lie colleges and academies and all buildings connected therewith, and all lands connected with public institutions of learning, not used with a view to profit, shall be exempt from taxation. This section shall not extend to leasehold estates or real property held under the authority of a col- lege or university of learning in this state, but leaseholds, or other estates or property, real or personal, the rents, issues, profits and income of which is given to a city, vil- lage, school district, or subdistrict in this state, exclusively for the use, endowment or support of schools for the free education of youth without charge, shall be exempt from taxation as long as such property, or the rents, issues, prof- its, or income thereof is used and exclusively applied for the support of free education by such city, village, district or subdistrict. (R.S. See. 2732.) Srecor1on 5350. Lands used exclusively as graveyards, or grounds for burying the dead, except such as are held by a person, company or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation. (R. 8S. See. 2732.) Section 5351. Real or personal property belonging exclusively to the state or United States shall be exempt from taxation. (R. S. See. 2732.) Section 5352. Buildings belonging to counties and used for holding courts, and for jails or county offices, with the ground, not exceeding ten acres in any county, on which such buildings are erected, shall be exempt from taxation. (R. 8. Sec. 2732.) SECTION 5353. Lands, houses and other buildings be- longing to a county, township, city or village, used ex- clusively for the accommodation or support of the poor, and property belonging to institutions of publie charity only, shall be exempt from taxation. (R. 8S. See. 2732.) Section 5354. Buildings belonging to and used ex- clusively for armory purposes by lawfully organized mili- tary organizations which are fully armed and equipped at their own expense and lawfully made subject to all calls of the governor for troops in ease of war, riot, insurrec- tion or invasion, and the land owned and used as sites for the armory buildings of such military organizations, not leased or otherwise used with a view to profit, and moneys and credits appropriated solely to sustain, and belonging exclusively to, such organizations, shall be exempt from taxation. (R.S. See. 2782.) 5A pei Ot) 14 be && of Om oh by celtpees ped Gbiid 1d) Whi, SA i et thie Ae bh i SECTION 5355. Fire engines, property and other im- plements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and for the meeting of fire companies, whether belonging to a township, city or village, or to a fire company organ- ized therein, shall be exempt from taxation. (R. S. See. 2732.) SECTION 5356. Market houses, public squares or other public grounds of a city, village or township, houses or halls used exclusively for public purposes or erected by taxation for such purposes, notwithstanding that parts thereof may be lawfully leased, shall be exempt from taxa- tion. (R.S. Sec. 2732.) SECTION 5357. Works, machinery, pipe lines and fix- tures belonging to a city or village and used exclusively for conveying water to it, or for heating or lighting it, shall be exempt from taxation. (R. S. Sec. 2732.) SECTION 5358. Stocks, or certificates of stock, in a corporation or railroad company, owned by a county, town- ship, city or village, the money to acquire which was orig- inally raised by taxation upon such county, township, city or village, shall be exempt from taxation. (R. S. See. 2732.) SECTION 5359. Funds raised and set apart for the purpose of building monuments to the soldiers of this state, and monuments and monumental buildings, shall be exempt from taxation. (R. S. See. 2732.) SEcTION 5360. A resident of this state may deduct a sum, not exceeding one hundred dollars, to be exempt from taxation, from the aggregate listed value of his taxable per- sonal property of any kind, except dogs, of which he is the actual owner. (R.S. See. 2732.) SEecTION 53861. Lands held and used as the place of interment of a distinguished deceased person and as the place of a monument or memorial to such person, as pro- vided for by the statutes of this state, together with funds or moneys raised or held for the purpose of maintaining or caring for such monument or memorial, and its place of erection, so long as they are held and used for such pur- pose, shall be exempt from taxation or assessment for any purpose. (R. 8. See. 2732a.) SECTION 5362. Real estate held or occupied by an association or corporation, organized or incorporated un- der the laws of this state, relative to soldiers memorial as- sociations, monumental building associations, or cemetery associations or corporations, which in the opinion of the trustees, directors or managers thereof, is necessary and proper to carry out the object intended for such associa- was corporation, shall be exempt from taxation. (83 v. Fire engines, etc. Market houses and halls. Water works, ete. Stocks. Monuments and funds therefor. Certain sum. Certain lands used as site for monument. Lands held by memorial as- sociation. Prehistoric earthworks of historic buildings. Property of zertain socie- ties. “Dunkers,”’ at 2 Srorion 5363. Lands in this state on which are situ- ated prehistoric earthworks, or upon which was erected and still stands an historic building which is preserved in commemoration of historic events in the settlement and de- velopment of the state, and which are purchased by any person, association or company for the purpose of the preservation of such earthworks or historic building and are not held for profit but dedicated to public uses as pre- historic parks or as histeric grounds, shall be exempt from taxation. The owners of such prehistoric parks or historie grounds may establish reasonable rules governing access thereto. (97 v. 49 §§ 1, 2.) Section 5364. Real or personal property belonging to an incorporated post of the grand army of the republic, union veterans union, grand ledge of free and accepted masons, grand lodge of the independent order of odd fel- lows, grand lodge of the knights of pythias, association for the exclusive benefit, use and care of aged, infirm and de- pendent women, a religious or secret benevolent organiza- tion maintaining a lodge system, an incorporated associa- tion of ministers of any church, or incorporated association of commercial traveling men, an association which is in- tended to create a fund or is used or intended to be used for the care and maintenance of indigent soldiers of the late war, indigent members of said organizations, and the widows, orphans and beneficiaries of the deceased members of such organizations, and not operated with a view to profit or having as their principal object the issuance of insurance certificates of membership, and the interest or in- come derived therefrom, shall not be taxable, and the trus- tees of any such organizations shall not be required to re- turn or list such property for taxation. (R. 8S. See. 2132-3. ) SECTION 5365. Moneys, funds or credits belonging to the representative body of Indiana meeting of friends or the religious society known as the German baptists or dunkers, in this state, which moneys, funds or eredits or the income therefrom are exclusively used for the support of the poor of such denomination, society or congregation, shall be exempt from taxation. The person or persons having the care and supervision of such moneys, funds or credits, shall not be required to return or list them for taxation. (89 v. 383 § 1.) ; a ~~. Ses aor WS 9X ee CORPORATIONS GENERALLY AND BANKS AND BANKERS. CORPORATIONS GENERALLY. | BANKS AND BANKERS. SECTION SECTION é d407. “Bank” and ‘‘bankers’’ defined. 5404. Corporations generally. 5408. Shares or capital of banks, incor- 5405. Returns thereot ; porated or unincorporated. 5406. Duty of county auditor. 5409. Tax on real estlate of bank. 5410. Names of stockholders and shares of each. o411. Return made by cashier, ete., to auditor. or property. 5412. Auditor to fix value of bank shares 5413. When bank fails to make return. 5414. Penalty for making false return. CORPORATIONS GENERALLY. Section 5404. The president, secretary, and principal accounting officer of a canal or slackwater navigation com- pany, turnpike company, plank-road company, bridge com- pany, insurance company, telegraph company, or other joint stock company, except banking or other corporations whose taxation is specifically provided for, for whatever purpose they may have been created, whether incorpo- rated by a law of this state or not, shall list for taxation, verified by the cath of the person so listing, all the personal property thereof, which shall inelude all real estate neces- sary to the daily operations of the company, moneys and eredits of such company or corporation within the state, at the actual value in money. (R.S. See. 2744.) SEcTION 5405. Return shall be made to the several auditors of the respective counties where such property is situated, together with a statement of the amount thereof which is situated in each township, village, city, or ward therein. The value of all movable property shall be added to the stationary and fixed property and real estate, and apportioned to such wards, cities, villages, or townships, pro rata, in proportion to the value of the real estate and fixed property in said ward, city, village, or township. All property so listed shall be subject to and pay like taxes as other property listed in such ward, city, village, or town- ship. Such accounting officer shall make return to the auditor of state during the month of May of each year of the aggregate amount of all property by him returned to the several auditors of the respective counties in which it is located. (R.S. See. 2744.) Srcrion 5406. The auditor of each county, on or be- fore the first Monday of May, annually, shall furnish the president, secretary, principal accounting officer, or agent as provided in the next two preceding sections, the neces- sarv blanks for the purpose of making such returns, but neglect or failure on the part of the county auditor to fur- nish such blanks shall not excuse such president, secretary, accountant, or agent, from making the returns within the Corporations generally. Returns thereof. Duty of county audi- tor. “Bank” and “bankers” defined. Shares or capital of banks, incor- porated or un- incorporated. Tax on real estate of bank. Names of stockholders and shares of each Return made by cashier, Cte, 10° Sudi-= tor time specified herein. ee a If the county auditor to whom re- turns are made is of the opinion that false or incorrect valuations have been made, that the property of the cor- poration or association has not been listed at its full value, or that it has not been listed in the location where it prop- erly belongs, or if no return has been made to the county auditor, he must have the property valued and assessed. This section and the next preceding section shall not tax any stock or interest held by the state in a joint stock com- pany. (R. 8. See. 2744.) BANKS AND BANKERS, Section 5407. A company, association, or person, not incorporated under a law of this state or of the United States, for banking purposes, who keeps an office or other place of business, and engages in the business of lending money, receiving money on deposit, buying and_ selling bullion, bills of exchange, notes, bonds, stocks, or other evi- dences of indebtedness, with a view to profit, is a bank, or banker, within the meaning of this chapter. 2798. ) SECTION 5408, (R. S. See. All the shares of the stockholders in an incorporated bank or banking association, located in this state, incorporated or organized under the laws of the State or of the United States, and all the shares of the stockholders in an unincorporated bank, located in. this state, the capital stock of which is divided into shares held. by the owners of such bank, and the capital employed, or the property representing it, in an unincorporated bank the capital stock of which is not divided into shares, located - in this state, shall be listed at the true value in money, and taxed only in the city, ward, or village where such: bank is located. SECTION 5409, AS) (R. 8S. See. 2762.) association shall be taxed in the place where it is located, in like manner as the real estate of persons is taxed. S. See, 2763.) SECTION 5410. (R. ; There shall be kept in the office at all times where the business of such bank or banking associa- tion is transacted,.a full and correct list of the names and residences of the stockholders therein, and the number of shares held by hours shall be Oo} each, which at all times during business en to the inspection of all officers who are or may be authorized to list or assess the value of such shares for taxation. (R. 8. See. 2764.) SecTION 5411. The cashier of each incorporated bank, and the cashier, manager or owner of each unincorporated bank, shall return to the auditor of the county in which such bank is located, between the first and second Mondays The real estate of a bank or banking \‘, @ abe diet \ of May, annually, a report in duplicate under oath, ex- y hibiting in detail, and under appropriate heads, the re- sources and habilities of such bank at the close of business . on the Wednesday next preceding the said second Mon- day, with a full statement of the names and residences of the stockholders therein, the number of shares held by each and the par value of each share, and of the amount of capi- tal employed by unincorporated banks, not divided into shares, and the name, residence and proportional interest of each owner of such bank. (R. 8. Sec. 2765.) Section 5412. Upon receiving such report the county Auditor to fix auditor shall fix the total value of the shares of such \Piteof bank banks, and the value of the property representing the capi- Property. tal employed by unincorporated banks, the capital stock of which is not divided into shares, each, according to their true value in money, and deduct from the aggregate sum so found, of each, the value of the real estate included in the statement of resources as it stands on the duplicate. Thereupon he shall make and transmit to the annual state board of equalization for banks a copy of the report so made by the cashier, manager or owner with the valuation of such shares or property representing capital employed as so fixed by the auditor. (R. 5S. See. 2766.) Secrion 5413, If a bank fails to make and furnish to When, bank the county auditor the statement required, within the time return. herein fixed, the auditor shall examine the books of the bank; and also any officer or agent thereof under oath, with such other persons as he deems proper, and make such statement. The auditor shall have lke powers, and the probate judge of the county shall exercise like powers, and perform lke duties in aid of the auditor in the per- formance of his duties under this section, as are authorized by law in eases where the county auditor is informed, or has reason to believe, that any person has failed to make a return, or has made a false return for taxation. The state- ment so made out by the auditor shall stand as the state- ment required to be made by the cashier. (R. S. See. 2769.) Srorion 5414. A bank officer who fails to make out Penalty for > . fees . x < E Sep Sie ] b , making false and furnish to the county auditor the return required by return. section fifty-four hundred and eleven, or wilfully makes a false statement in such return, shall forfeit not more than one hundred dollars together with the costs and other expenses incurred by the auditor or other proper officer in obtaining such statement. (R. S. See. 2769.) 2s aes ASSESSING REAL ESTATE. ASSESSORS. | SECTION ON 5559. Plat to be recorded, ete. Meaning of word ‘‘assessor.’ 5560. Tracts to be valued separately; rules Election and qualification. General duties. Bond and oath. Compensation, how plaid. Vacancy in office, how filled. Form of ballot. Returns and canvass of vote. How result determined. Organization of board of assessors. Board of real estate assessors in cities. Duties of such board. When assessors’ duty begins. Duty of county auditor. County commissioners to have mlaps made. Bidder to give bond; payment, ete. Tax maps of subdivisions, ete. Draughtsman and assistants; com- pensation, how paid. Duties of district assessor Description and value of real estate. Mortgages; copy furnished owner. Assessors to have certain sections platted, ete, and plat recorded. Owner of land to produce to county auditor survey, ete., in certain cases, therefor. Deductions by assessor. Deduction by board of equalization. Lands in which titie to soil and min- erals is not in same person. IXxamination of buildings. Assistant assessors. Compensation. Penalty for misconduct of assessor. Plats presented to auditor for as- sessment. Assessor’s return to county auditor; valuation of real estate. Return of exempted real estate. Hrrors to be corrected; deductions. Erection of new or destruction of old structures. Duty of auditor discovering omis- sion. Restoring lands omitted from dupli- cate and assessing taxes thereon. Assessing omitted realty and new structures. Assessing’ improvements and better- ments. Collection of taxes on the foregoing. Omission of structures, ete. de- stroyed. 5998. County auditor may require owner to make survey, ete. cote a SO SECTION 5943. In this chapter the word ‘‘assessor’’ sessor.”” or the words ‘‘assessor of real estate’’ shall inelude the. board of assessors of real property in all cities. Unless otherwise provided by law, all the duties prescribed in this chapter for an ‘‘assessor’’ or an ‘‘assessor of real estate’? shall be incumbent on all boards of assessors of real estate in cities. (Codifying Commission. ) ASSESSORS OF REAL PROPERTY, Election and raRihentne SECTION 3365, There shall be elected quadrennially, in each township and village by the qualified electors there- of an assessor of real property who shall have the qualifica- tions of an elector. When a part only of a township lies Within the corporate limits of a city or village such town- ship assessor shall be elected by the electors of the town- ship outside of such city or village. In each city there shall be elected by the electors thereof a board of five as- sessors who shall each have the qualifications of electors Within such city. (100 v, 81 $§ 1, 9.) General SECTION 3366. Such township and village assessors and such boards of city assessors shall be the assessors of real property within such township, village or city and shall perform their duties as required by law only in the territory in which elected. Within and for their respec- tive districts they shall have all the powers and perform aul the duties conferred upon and required of them by law. If in a village or township such assessor, to enable him to ie eg within the time prescribed by law the proper isting and valuation of the real property therein, deems it necessary, on the approval of the county auditor, he may appoint such assistants, as he and the auditor deem necessary, and the provisions of this chapter relative to giving bond, taking the oath of office and the fixine and payment of compensation applicable to village or township real estate assessors shall extend to and be applicable to such assistants. The compensation of an assistant shall not be greater than that provided for the assessor in the same township or village. In townships and villages the county, and in cities the mayor, president of council and county auditor shall determine and limit, between the dates provided, the time necessary for such assessor or board of assessors to perform the duties required of them by law. (100 v. 81 § 1; 101 v. § 9.) | ; | | SECTION 3367. Hach assessor of real estate so elected Bond and or appointed shall file with the county auditor his bond = payable to the state with at least one good surety to the acceptance of the auditor in the sum of two thousand dol- lars, conditioned that he will diligently, faithfully and impartially perform all and singular the duties enjoined on him by law, and take and subscribe on such bond an oath of office. If a person so elected or appointed fails to give such bond or to take such oath within ten days after receiving notice from the county auditor so to do, the of- fice to which he was elected or appointed shall be consid- ered vacant. (101 v. § 9.) Compensation, SEcTION 3368. The county commissioners of each (07 ae county shall fix the salary of each township, village and city assessor in such county. Such salary shall not be less than three dollars and fifty cents per day and shall not exceed one hundred and fifty dollars per month for the time necessarily employed in the performance of their duties. Such salary shall be payable monthly from the county treasury on the allowance thereof by the commis- sioners upon the warrant of the county auditor. (100 v. 83 § 6.) SEcTION 3369. If by reason or failure to give bond Vacancy in ‘ s Quadrennial SECTION 5579. All powers and duties conferred by pein pice lh law upon county auditors, the state auditor, county boards of equalization, board of revision, boards of review of municipalities, election boards, and state boards of equali- zation, relating to decennial and other equalizations of real property, are hereby made applicable and extended to the equalization of quadrennial appraisements of real estate. (100 v. 84 § 10.) of reai estate. ANNUAL COUNTY BOARD. Annual county board of equalization. Section 5580. The county commissioners and county auditor shall constitute a board for the annual equaliza- tion of the real and personal property, moneys and credits in each county. The board shall meet for that purpose at the auditor’s office, in each county, on the Wednesday after the third Monday in May, annually. (R. S. See. 2804.) Messengers and clerks of board. Srorion 5581. The auditor shall appoint such mes- sengers and clerks as the board deem necessary, who shall receive not to exceed three dollars per day for their ser- vices for the time actually employed, which shall be paid out of the county treasury. (R. S. See. 2804.) Powers and duties of board. Section 5582. The board shall hear complaints, and equalize the valuation of all real and personal property, moneys and credits within the county, and be governed by the rules prescribed for the government of quadrennial county boards for the equalization of real property, but it shall not reduce the valuation of the real property of the county below the aggregate value thereof as fixed by Interested persons given notice. Further duties of the board. Penalty for failure to appear. Duty of assessor. Inxceptions. Contents of notice to per- sons interested In valuation of real estate. BEE 9 the state board of equalization, nor below its aggregate value on the duplicate of the preceding year, to which shall be added the valuation of all new entries and new struc- tures over the value of those destroyed, as returned by the several township assessors for the current year. (R. S. Sec. 2804.) Section 5583. Except as to new structures, and structures destroyed, and lands and lots brought onto the tax list since the preceding decennial state board of equali- zation, the board shall not increase or reduce the valua- tion of any real estate, except upon reasonable notice to all persons directly interested, and an opportunity for a full hearing of the question involved. (R.S. See. 2804.) Section 5584. The president or presiding officer pro tem of the board may administer oaths. The board may call persons before it and examine them under cath as to their own or other’s property, moneys, credits and invest- ments to be placed on the duplicate for taxation, or the value thereof, and order any property, moneys, credits, or investments to be placed on the duplicate which have not been listed for taxation, and fix the value thereof accord- ing to law, and increase the valuation of such property, moneys, credits and investments as, in its Judgment, have been listed at less than their true value in money, and re- duce the valuation of such as have been appraised above their true value in money, (R. S. See. 2804.) SECTION 5585. If a person notified to appear before the board refuses or neglects to appear at the time re- quired, or appearing, refuses to be sworn, or answer any question put to him by the board, or by its order, the pre- siding officer shall make complaint thereof, in writing to the probate judge of the county, who shall proceed against such person in like manner as is provided for in the last subdivision of chapter three of this title. (R. S. See. 2804. ) SECTION 5586. The board shall call each assessor be- fore it, at least one day in each year,.to aid it in its duties, and to furnish information relative to the lists returned by him. An assessor shall appear before the board at least one day in each year when so called and furnish such in- formation as he can, pertinent to the matters coming be- fore it. (R.S. See. 284.) SECTION 5587. The board shall not equalize the real and personal property, money and eredits in cities. (R. S. See. 2804.) _. Section 5588. The notice provided for in section fifty-five hundred and eighty-three shall describe the real estate whose tax value is to be acted upon by the deserip- tion thereof in the tax duplicate of the current year, and state the name in which it is taxed and that the tax value thereof will be acted upon by the board on the tenth day after said notice has been served as provided in this chap- ter. (R.S. Sec. 2804a. ) SECTION 5589. Such notice shall be served by deliver- ing a copy thereof to the person or’ persons interested in such real estate, or by ieaving a copy at the usual place of residence or business of such person or persons. If no such place of residence or of business is found in the county, then such copy shall be delivered to the agent in charge of the real estate and collecting the rents thereof. If no such agent is found in the county, such notice shall be served by advertisement thereof inserted once in a newspaper of general circulation in the county in which the real estate is situated. Notices to the respective persons interested in different pieces of real estate may be united in one adver- tisement under the same general heading. Notice served in accordance with any of the above provisions shall be sufficient. (R. 8. See. 2504b.) SecrTiON 5590. The county auditor shall lay before _the board and also before all city boards of equalization, if there be any in the county, the returns of the assessors for the current year, and such returns as are required to be made to the county auditor as is provided in sections fifty-four hundred and four and fifty-four hundred and five, and also the valuation of the real estate as entered on the duplicate of the preceding year, or as fixed by the state board of equalization, with such maps, returns, lists, ab- stracts and other papers that may be in the auditor’s of- fice pertinent to their duties. Each board shall keep a regular journal of its proceedings, which shall be deposited with the auditor. (R. 8. See. 2806.) Section 5591. Such boards shall hear complaints and equalize the assessments of all personal property, moneys and credits, new entries and new structures returned for the current year by the township assessors and county audi- tor. It may add to, or deduct from the valuation of per- sonal property, or moneys, or credits, of any person re- turned by the assessor or county auditor, or which may have been omitted by them, or add other items upon such evidence as is satisfactory to the boards whether the return is made upon oath of each person or upon the valuation of the assessor or county auditor, (R.S. Sec. 2807.) Srorion 5592. When an addition is ordered to be made to any list returned under oath, a statement of the faets upon which such addition was made shall be entered on the journal of the board. No such addition shall be made to such list returned under oath without the board having first given reasonable notice to the person or per- Service of notice. Duties of auditor. Duties and powers as to equalization, ete. Notice to taxpayer. Deductions. Quadrennial county board of equaliza- tion. Adjournment of board of equalization, Notice by auditor. ==9RtS sons, if their residence is within the county, whose per- sonal property is sought to be added to, or the valuation thereof increased, to appear before the board at a time and place to be fixed by it, and show cause why such addi- tion should not be made or such valuation increased. When a reduction is ordered to be made in the amount of per- sonal property or moneys or credits of any person, whether such return is made by such person or by the assessor or county auditor, a statement of the facts on which such re- duction was made shall be entered on the journal of the board. (R. 8. See. 2807.) SecTion 5593. The board, when it is made to appear to its satisfaction that any personal property returned by the township assessors or county auditors, for the current year, has been destroyed by fire, flood, tornado or other- wise, after the second Monday in April and before its final adjournment, may deduct from the valuation of the per- sonal property, or moneys or credits of the owner of such destroyed property so returned, the value of the personal property so destroyed. (R. 8S. See. 2807.) QUADRENNIAL COUNTY BOARD. Section 5994. The auditor, surveyor and commis- sioners of each county shall compose the county board of equalization of the real property within the county, ex- cept such property as lies within a city. The board shall convene at the office of the county auditor on the third Monday of July, one thousand nine hundred and ten, and every fourth year thereafter and shall close its session on or before the first Monday in October then next following. Mach member thereof shall be sworn, faithfully and im- partially, to equalize the value of real estate within the county that is within their jurisdiction, according to law. Three members shall form a quorum. The auditor shall keep a full and accurate record of the proceedings and orders of the board. (R.S. See, 2813.) SECTION 5595, The quadrennial county board of equalization shall complete its work of equalization, on or before the fourth Monday of February, of the year next following the beginning of the equalization. On the com- pletion of such work the board shall adjourn as a board of equalization. (R. S. See. 2813a.) SECTION 5996. The auditor shall immediately there- after, give ten days’ publie notice by advertisement in one or more newspapers, that the equalization has been com- pleted, and that complaints against any valuation may be filed with the auditor of the county on or before the. fifteenth day of April next following and will be heard by the board of revision, stating in the notice the time and place of the meeting of said board, Such complaints shall be filed on or before the fifteenth day of May next follow- ing. (R. 8. Sec. 2813a.) od eG. SecTION 5597. Hach member of the quadrennial county board, including the county auditor and _ the county surveyor, and each member of the annual county board of equalization shall be entitled to receive for each day necessarily employed in the performance of his du- ties, including his duties as a member of the board of re- - vision, the sum of three dollars. (R.S. Sec. 2813a.) SEcTION 5098. The auditor shall lay before the board the returns made by the district assessors, with the addi- tions which he shall have made thereto, and it shall then forthwith proceed to equalize such valuations so that each tract or lot shall be entered on the tax list at its true value, and for this purpose it shall observe the following rules: First. It shall raise the valuation of such tracts and lots of real property as, in its opinion, have been returned below their true value to such price or sum as it believes to be the true value thereof, agreeably to the rules pre- seribed by this title for the valuation thereof ; Second. It shall reduce the valuation of such tracts and lots as, in its opinion, have been returned above their true value, as compared with the average valuation of the real property of such county, having due regard to their relative situation, quality of soil, improvement, natural and artificial advantages possessed by each tract or lot; Third. It shall not reduce the aggregate value of the real property of the county below the aggregate value thereof, as returned by the assessors, with the additions made thereto by the auditor, as hereinbefore required. (R. S. See, 2814.) Section 5599. The quadrennial county board of equalization shall sit as a board of revision, when notified by the auditor of the county to meet for that purpose. It shall begin its session as a board of revision, on the first Monday of May following the completion of the quadren- nial equalization, and shall close its session on or before the fourth Monday of September next following. ( R. S. See, 2814a.) Section 5600, After the completion of the equaliza- tion by the board, complaints against any valuation may be filed with the auditor of the county, and, if such com- plaint has been filed on or before April 15th thereafter against any valuation of a quadrennial county board, or, if the auditor deems it advisable, he shall, notify the meni- bers of the proper board of equalization in writing to meet and sit as a board of revision on the day and at the place provided by law for the meeting of the board. He shall give ten days’ publie aotice, by advertisement, Im one or more newspapers, of the time and place of the meeting of the board of revision and the purpose thereof. (R. S. Sec. 2814a.) Compensation of members of boards. Proceedings, rules to gov- ern. Board of revision. Complaints against valuation. Board to in- vestigate, etc. Powers of the tax commis- $10n. Complaints against valuation. Commission to report to county auditors, Section 5601. The board of revision shall investi- gate all such complaints and all complaints against any valuation filed with it as a board, or made by the county auditor, and may increase or decrease any valuation com- plained of and no others. The board, in all respects shall be governed by the laws governing the valuing of real property, and shall make no change in any valuation com- plained of except in accordance with such laws, and sub- ject to the laws regulating and restricting the limit of equalization. No valuation, as fixed by the board of equali- zation, shall be increased by the board of revision, in any case, except upon reasonable notice as prescribed by this chapter, to all persons directly interested and an oppor- tunity for a full hearing. The auditor of the county shall correct the tax duplicate according to the deductions and additions ordered by the board of revision, in the manner provided by law for making corrections thereof, (R. S. See. 2814a.) | ANNUAL STATE BOARD FOR BANKS. (From Act of May 10, 1910.) Section 103. The commission shall have authority to increase or decrease the value of the shares of incorporated banks and also the shares of unincorporated banks the capital stock of which is divided into shares each of which shares is an aliquot part of the capital so divided, and of the property representing the capital employed by unin- corporated banks the capital stock of which is not divided into shares and for this purpose it shall on the third Tues- day of June, annually, examine the returns of said banks to the county auditors and the value of said shares and of the property representing the capital employed as fixed by the county auditors, as the same shall have been re- ported by the county auditors which report shall be made to the commission, SectTION 104. The commission shall hear complaints and increase or decrease the value of said shares and prop- erty representing capital employed, if in the judgment of the commission, the value of all the bank property so re- ported to the commission by the county auditors is not its true value in money, SecTION 105. The commission forthwith after such valuation is made, shall certify to the auditors of the proper counties, the valuations of the shares of, and prop- erty representing capital employed by banks situated in such counties, which valuation shall be placed upon the proper tax duplicate. i eh ee STATE BOARD OF EQUALIZATION. (From Act of May 10, 1910.) Section 106. Each county auditor, on or before the first Monday of November, 1910, and every fourth year thereafter, shall make and transmit to the commission an abstract of the real property of each taxing district in his county, in which he shall set forth the value thereof as re- turned by the assessors, with such additions as have been made thereto. SECTION 107. The commission shall, on or before the first day of April following, determine whether the real property of the several counties, cities, villages and taxing districts in the state shall have been assessed at its true value in money, and if, in the opinion of the said corimis- sion, the real property which any county, city, village or taxing district in the state, as reported by the said audi- tors to said commission, is not on the duplicate at its true value in money, the said commission may increase or de- crease the valuation in such county, city, village or taxing district by such rate of per cent. or by such amount as will place said property on the duplicate at its true value in money. Section 108. When the commission has determined the true value of the real property in the several taxing districts the commission shall transmit to each county audi- tor a statement of the amount to be added or deducted from the valuation of the real property of each taxing dis- trict in his county, specifying the amount to be added to or deducted from the valuation of the real property of each of the several taxing districts. The county auditor shall forthwith add to or deduct from each tract or lot of real property in his county, the required per cent. or amount on the valuation thereof, as it stands, after it has been equalized by the county and city boards of equaliza- tion, adding or deducting, in each ease, any sum less than five dollars, so that the value of any separate tract or lot shall be ten dollars or some multiple thereof. BOARD OF REVIEW FOR MUNICIPALITIES. Section 5618. Upon the written application of a county auditor to the state board of appraisers and as- sessors for laying excise taxes for the appointment of a board of review for a municipal corporation of such county, for the equalization of real and personal property, - moneys and eredits within such municipal corporation. said state board may appoint such board of review, to be composed of three citizens, freeholders of such municipal corporation not more than two of whom shall belong to the same political party. (95 v. 481 § 1.) County audi- tor to trans- mit ‘abstract. The tax com- mission to equalize prop- erty. Commission to transmit statement to county auditors. Board of re- view for mu- nicipal cor- porations. Term, cies, removals. vacan- Sessions of board. Compensation of members and meetings. Clerks other ployes. and em- Secretary of board, ete. duties, 35 Section 5619. One member of the board of review shall be appointed for the term of one year, one member for the term of three years, and one member for the term of five years. Thereafter at the expiration of the term of a member, there shall be appointed by the state board of appraisers and assessors, a freeholder of such municipal corporation as successor to such member for the term of five years, and all vacancies in the board shall be filled for the unexpired term in the manner as the original appoint- ment. The state board of appraisers and assessors for lay- ing excise taxes may remove any member of the board. (95 v. 481 § 1.) SECTION 5620. The board of review shall meet annual- ly at the office of the county auditor on the first Monday in June, and continue in session from day to day, except Sundays and legal holidays, until the Saturday preceding the first Monday in June of the following year. The state board of appraisers and assessors for laying excise taxes may fix the time within which the work shall be completed. (95 v. 482 § 2.) SECTION 5621. The county commissioners shall fix the salary of the members of the board of review, which shall not be less than three dollars and fifty cents per day for each day the board is in session, and not to exceed two hundred and fifty dollars per month for the time such board is in session, Such salary shall be payable monthly out of the county treasury upon the order of said board and the warrant of the county auditor. The board shall meet in rooms provided by the county commissioners, and when in session, shall devote their entire time to the duties of their office. No member thereof shall be engaged in any other business or employment during the period of time covered by the session of the board, (97 v. 313 § 3.) SECTION 5622. The board of review may employ a chief clerk, and appoint such other clerks, not exceeding six, and such messengers, not exceeding six, as it may deem necessary, and fix their compensation, which shall be paid out of the county treasury upon the order of said board, and the warrant of the county auditor. Such incidental expenses as the board deems necessary shall be paid out of the county treasury in like manner, (97 v. 313 § 3.) SecTION 5623. The county auditor of a county in which any of such municipal corporations are located shall be secretary to such board, and in addition to his other duties provided by law, shall be present at each meeting of the board in person or by deputy. He shall keep a cor- rect record of the proceedings of the board in a book to be kept for that purpose, and perform such other duties as the board may order, or as may be incident to his posi- 4. vacaetea tion. For his services as secretary to such board he shall receive out of the county treasury upon the order of the board five dollars for each day the board is in session. (95 v. 482 § 4.) Section 5624. Boards of review, within and for their respective municipalities, shall have all the powers and perform all the duties provided by law for all other munie- ipal boards of equalization and revision, They may hear complaints and equalize the valuations of real and per- sonal property, moneys and credits within their respective municipalities. Upon the appointment of a board of re- view in a municipality all other boards of equalization and revision therein shall be abolished. At the conclusion of the quadrennial appraisement of real property in such municipal corporation the board of review therein shall sit as a board for the equalization of the value of such real property. (95 v. 481 § 1.) Section 115. All powers, duties and privileges im- posed and conferred upon any state board, which board is by this act abolished or its powers and duties in whole or in part conferred upon this commission, or any power or duty which has heretofore been conferred upon any state or county officer or board, which power and duty is hereby conferred upon the commission, is hereby imposed and conferred upon the commission created by this act; provided, that the powers and duties so transferred by this act shall continue to be exercised under existing laws until such time as the commission hereby created has been appointed and qualified; provided further that the auditor of state, treasurer of state, attorney general and secretary of state shall constitute a board of appraisers and assessors with the power to appoint boards of review in municipali- ties as provided in sections fifty-six hundred and eighteen to fifty-six hundred and twenty-four inclusive of the Gen- eral Code, (Act of May 10, 1910.) Powers and duties; abol- ishment of certain boards. Appointment of boards of review. pam aan POWERS AND DUTIES OF THE TAX COMMISSION. Act of May 10, 1910. Section 81. The commission shall prepare and trans- mit to the auditors of the several counties such forms of re- turns to be made by them to its office, and such instructions as it deems conducive to the best interests of the state upon a subject affecting taxation, or the construction of any stat- ute effecting taxation the execution of which devolves upon any county or local officer. It shall see that all laws con- cerning the valuation and assessment of all classes of prop- erty, and the collection of taxes thereon are faithfully obeyed. It shall issue such orders and instructions to the different taxing officers as will carry into effect the provi- sions of law relating to taxation and shail enforce the same agreeably to the provisions of this act. Each such officer shall obey and observe all such orders and instructions, and upon failure shall be subject to the penalties herein provided. It shall order a reassessment of the real or personal property in any taxing district, when in the judgment or said commission such property has not been assessed at its true value in money, to the end that all classes of property in such taxing district shall be assessed in compliance with the law. When a reassessment is ordered in any taxing district the commission shall appoint an appraiser or board of appraisers who shall forthwith proceed to reassess such property in such taxing district and who shall have all the powers, shall perform all the duties and shall receive the same compensation from the same sources as provided by law for the assessors of real or personal property as the case may be. It shall require county auditors to place upou the tax duplicate any property which may be found to have, for any reason, escaped assessment and taxation. It may raise or lower the assessed value of any real or personal property, first giving notice to the owner or own- ers thereof fixing a time and place for hearing any person or persons interested to the end that the assessment laws of the state may be equitably administered. Said hearing shall in case of realty be had within the county in which said realty is situated, and in case of personalty within the county wherein the owner thereof resides if a natural per- son residing in this state. lor the purpose of protecting the public interest the commission is authorized to appear and upon its application entitled to be heard in any court or tribunal in any pro- ceeding in which an abatement of taxes is sought. It shall be the duty of the clerk of any court of record in this state to immediately transmit to the commission by registered letter a copy of the petition filed in any action in which an abatement of taxes, assessed by the commission, is sought, and charge the fee therefor in the costs. County auditors and all local officers shall observe and use such forms and obey such instructions. aes Penalties—Act of May 10, 1910. Section 111. Whoever violates any provision of this act, or neglects or refuses to perform any duty hereiv re- quired, for which a penalty has not otherwise been provided, or neglects or refuses to obey any lawful requirement or order made by the commission, for every such violation, failure or refusal shall be fined not less than twenty-five dollars nor more than one thousand dollars for each offense. In construing and enforcing the provisions of this section the act, omission or failure of any officer, agent or other person acting for or employed by any public utility, com- pany, corporation or association acting within the scope of his employment shall in every case be deemed to be the act, omission or failure of such public utility, company, corpora- tion or association. Srction 112. Whoever, being a member of the com- mission, or an assessor or a member of a county board of equalization, or a person whose duty it is to list, value, assess or equalize real or personal property for taxation, shall knowingly or wilfully fail to lst or return for assess- ment or valuation any real estate or personal property, or ,knowingly or wilfully lists or returns for assessment or valuation any real or personal property at any other than its true value in money, or shall wilfully or knowingly fail to equalize any real or personal property according to its true value in money, shall be fined not less than fifty dollars nor more than five hundred dollars and in addition thereto, if he be an officer, shall forfeit his office or position.