book, when SEC. 3652. On or before the first Monday of July Assessment in each year the Assessor must complete his assess completed. ment book. He and his deputies must take and subscribe an affidavit in the assessment book, to be substantially as follows: Assessor. ‹‹ I, Assessor of (or Deputy Assessor, as the case Oath of may be) County, do swear that between the first Monday in March and the first Monday in July, eighteen hundred and —————, I have made diligent inquiry and examination to ascertain all the property within the county subject to taxation, and that I have assessed it on the assessment book, equally and uniformly, according to the best of my judgment, information, and belief, at its full cash value; and that I have faithfully complied with all the duties imposed on the Assessor under the revenue laws; and that I have not imposed any unjust assessment through malice or ill will, nor allowed any one to escape a just and equal assessment through favor or reward." Shaw's Rev. Act, Sec. 144; Stats. Ohio, p. 1448, SEC. 3653. The Assessor must, when directed so to do by the Board of Supervisors, in a map book make a plan of the various blocks within any incorporated city or town, and mark thereon in each subdivision the name of the person to whom it is assessed. Stats. 1861, Sec. 20. SEC. 3654. As soon as completed the assessment book, together with the map book and statements, must be delivered to the Clerk of the Board of Supervisors, who must immediately give notice thereof and of the time the Board will meet to equalize assessments, by publication in a newspaper, if any is printed in the county; if none, then in such manner as the Board may direct; and in the meantime the assessment book must remain in his office for the inspection of all persons interested. SEC. 3655. Before the first Monday of July in each year the Assessor of each county must transmit to the State Board of Equalization a statement showing: 1. The several kinds of personal property; Map of sedi in cities or towns. Penalty for failure of book or 3. The number of live stock, number of bushels of grain, number of gallons of wines or liquors, number of pounds or tons of any article sold by the pound or ton; 4. When practicable, the separate value of each class of land, specifying the classes and the number of acres in each. SEC. 3656. Every Assessor who fails to complete his Assessor to assessment book or who fails to transmit the statement complete assessment mentioned in the preceding section to the State Board transmit of Equalization, forfeits the sum of one thousand dollars, to be recovered on his official bond, for the use of the county. statement. Persons claiming ownership of property ing to be assessed. SEC. 3657. Lands once described on the assessment book need not be described a second time, but any person and desir- claiming the same, and desiring to be assessed therefor, may have his name inserted with that of the person to whom such land is assessed. Supervisors to furnish Assessor with maps. SEC. 3658. The Board of Supervisors must provide maps for the use of the Assessor, showing the private lands owned or claimed in the county, and, if surveyed under authority of the United States, the divisions and subdivisions of the survey; if held under Spanish grants, the exterior boundaries of such grants and the number of acres claimed. Maps of cities and villages, or school Costs, how districts, may in like manner be provided. The costs of making such maps is a county charge, and must be paid from the county General Fund. paid. Lists of land sold by State to be transmitted to Assessor of County where the property is situated. may SEC. 3659. On or before the first Monday in March in each year the Surveyor General of the State and the Tide Land Commissioners must make out and transmit to the Assessor of each county where lands or lots lie that have been sold by the State, for which certificates of purchase, patents, or deeds have issued during the year preceding, certified lists of such lands or lots, giving a description thereof by congressional divisions or subdivisions, or lots and blocks, together with the names of the purchasers thereof. When liable for SEC. 3660. The Assessor and his sureties are liable on his official bonds for all taxes on property within the county, which, through his willful failure or neglect, is unassessed unassessed. taxes on property. Attorney to prosecute Assessor SEC. 3661. The District Attorney must, after the As- District sessor completes the assessment book for the year, commence an action on the Assessor's bond, for the amount for unpaid of taxes lost from such willful failure or neglect. taxes, when. when against SEC. 3662. On the trial of such action, the value of the Judgment, property unassessed being shown, judgment for the entered amount of taxes that should have been collected thereon Assessor. must be entered. CHAPTER IV. EQUALIZATION OF TAXES. ARTICLE I. COUNTY BOARDS OF EQUALIZATION. ARTICLE I. COUNTY BOARDS OF EQUALIZATION. SECTION 3672. Supervisors, when to equalize assessment. 3675. Examination of person assessed by Supervisors for purposes of equalization. 3676. Supervisors may subpoena witnesses and take evidence. application. 3678. County Recorder to attend with abstract of titles. mortgages, etc. 3680. Preservation of evidence taken before the Board. 3682. Clerk of Supervisors to record proceedings, altera- Supervisors, SEC. 3672. The Board of Supervisors of each county when to must meet on the first Monday of July in each year to equalize assessment. examine the assessment book and equalize the assessment Supervisors empowered assessment. of property in the county. It must continue in session SEC. 3673. The Board has power to determine all comto correct plaints in regard to the assessed value of property, and may, except as prohibited in this Title, correct any valuation by adding or deducting such sum as may be necessary to make it conform to the actual cash value. No reduction to be made unless on Rev. Stats. Ohio, 1854, Sec. 39; Stats. Ind., 322, Sec. 10; Stats. Ill., 342, Sec. 1. SEC. 3674. No reduction must be made in the valuation of property, unless the party affected thereby or his application agent makes and files with the Board a written applicaassessed. tion therefor, verified by his oath, showing the facts which it is claimed such reduction should be made. of person Examination of upon SEC. 3675. Before the Board grants the application or makes any reduction applied for, it must first examine, Supervisors on oath, the person or the agent making the application person assessed by for purposes of equalization. Supervisors may subpoena witnesses and take evidence. Assessor and Deputy to attend touching the value of the property of such person. No SEC. 3676. Upon the hearing of the application, the SEC. 3677. During the session of the Board, the Assessor and any Deputy whose testimony is needed must be hearing of present, and may make any statement, or introduce and examine witnesses on questions before the Board. upon applica tion. Stats. 1761, p. 427, Sec. 23. SEC. 3678. The County Recorder must when required during the session attend on the Board with an abstract 1 Recorder to of all unsatisfied mortgages and trust deeds given to County secure the repayment of loans and other liens on record in his office. SEC. 3679. attend with abstract of titles. to use in formation and direct entry of mortgages, etc. The Board must use the abstract and all Supervisors other information it may gain from the records of the County Recorder or elsewhere in equalizing the assessment of the property of the county, and may require the Assessor to enter upon the assessment book any mortgage, lien, or other property which has not been assessed; and any assessment made as prescribed in this section has the same force and effect as if made by the Assessor before the delivery of the assessment book to the Clerk of the Board. Stats. 1861, p. 419, Sec. 23. SEC. 3680. In all cases where the Board either adds to or decreases or alters the valuation of property made by the Assessor, the Clerk of the Board must note down and preserve substantially the evidence upon which such addition, decrease, or alteration was based. Preserva tion of evidence taken before the Board. may direct assessment new to be made, etc. SEC. 3681. During the session of the Board, it may Superviso18 direct the Assessor to assess any taxable property that has escaped assessment, or to add to the amount, number, or quantity of property when a false or incomplete list has been rendered; and to make and enter new assessments (at the same time cancelling previous entries) when any assessment made by him is deemed by the Board so incomplete as to render doubtful the collection of the tax; but the Clerk must notify all persons interested, by Notice to letter deposited in the Post Office or Express, post interested. paid and addressed to the person interested, at least five days before action taken, of the day fixed when the matter will be investigated. persons Supervisors to record proceeding, alter ations, etc. SEC. 3682. The Clerk of the Board must record in Clerk of a book to be kept for that purpose, all changes, corrections, and orders made by the Board, and during its session, or as soon as possible after its adjournment, must enter upon the assessment book all changes and corrections made by the Board, and on or before the |