of Clerk as record. do swear that, as Clerk of the Board of Oath Supervisors of - County, I have kept correct min- to correctutes of all the acts of the Board touching alterations ness of in the assessment book; that all alterations agreed to or directed to be made have been made and entered in the book, and that no changes or alterations have been made therein except those authorized." ARTICLE II. STATE BOARD OF EQUALIZATION. SECTION 3692. General powers of Board. 3693. To equalize assessments, how. 3694. Equalization, how made when County Auditor ails to 3695. Clerk to transmit a statement to each County Auditor. levied. 3697. Penalty for refusing to obey rules and regulations of 3698. District Attorney to prosecute Assessor fraudulently 3699. Clerk and members of Board may administer oaths. 3701. Salary of Clerk. 3702. Traveling expenses. 3703. Official bonds of members of the Board. 3704. Duty of Board upon failure of county Boards to ap point Assessors, etc. 3705. State Board may extend time. 3692. The powers and duties of the State Board General of Equalization are as follows: 1. To prescribe rules for its own government and for the transaction of its business; 2. To prescribe rules and regulations to govern Supervisors when equalizing and Assessors when assessing; 3. To make out, prepare, and enforce the use of forms in relation to the assessment of property; 4. To hold regular monthly meetings at the State Capitol on the second Monday in each month, and such special meetings as the Chairman may direct; 5. To meet at the State Capitol on the third Monday powers of Board. Same. in August, and remain in session until the third Monday in September; 6. At such meeting to equalize the valuation of the property of the several counties in the State, and fix the rate of State taxation; 7. To visit as a Board, or by the individual members thereof, the several counties of the State, for the purpose of inspecting the property and learning the value thereof; 8. To call before it or any member thereof on such visit, any officers of the county, and to require them to produce any public records in their custody; 9. To issue subpoenas for the attendance of witnesses, or the production of books before the Board or any member thereof-which subpoenas must be signed by a member of the Board and may be served by any person; 10. To appoint a clerk, prescribe and enforce his duties; 11. To report to the Governor annually a statement showing: First-The acreage of each county in the State that is assessed; Second-The amount assessed per acre; Third-The aggregate value of all town and city lots; Fourth-The aggregate value of all real estate in the State; Fifth-The kinds of personal property in each county, and the value of each kind; Sixth-The aggregate value of all personal property in the State; Seventh-Any information relative to the assessment of property and the collection of revenue; Eighth-Such further suggestions as it shall deem proper; 12. To keep a record of all its proceedings. assess 3693. When the property is found to be assessed To equalize above or below its full cash value, the Board must add ments, how to or deduct from the valuation of: 1. The real estate; 2. Improvements upon such real estate; 3. The personal property, except money; 4. The amount of money; -Such per centum respectively as is sufficient to raise or reduce it to the full cash value. 3694. If the County Auditor fails to forward to the State Board of Equalization the statement provided for in Section 3728, the Board must make the equalization from any information it can obtain. 3695. When the equalization among the several counties is completed, the Clerk of the Board must transmit to each County Auditor a statement of the per centum to be added to or deducted from the valuation of the property of his county. Board to notify of amount of tax to be levied. 3696. At the same time the Board must determine and transmit to the Board of Supervisors of each Supervisors county the rate of the State tax to be levied and collected, which, after allowing for delinquency in the collection of taxes, must be sufficient to raise the specific amount of revenue directed to be raised by the Legislature for State purposes. 3697. Every person served with a subpoena who fails or neglects, without just excuse, to obey it, and every officer who refuses to obey the rules and regulations prescribed by the Board, or to perform the duties prescribed therein, forfeits to the State five hundred dollars, to be recovered by action in the name of the Board, which action may be commenced and tried in any county of the State. Penalty for obey rules lations of refusing to and regu Board. District Attorney to prosecute Assessor fraudu lently assessing property. Clerk and members of Board may administer oaths. Salary of members. Salary of Traveling expenses. Official bonds of 3698. Whenever the State Board of Equalization is satisfied that the Assessor or a Deputy Assessor of any county has knowingly, fraudulently, or corruptly assessed any property below its actual cash value, it must immediately inform the District Attorney of such county in writing of the facts that may have come to its knowledge, with a request that such Assessor or Deputy Assessor be prosecuted, and the District Attorney must at once comply with such request. 3699. The Clerk or any member of the Board administer and certify oaths. may 3700. The annual salary of each member of the Board appointed by the Governor is thirty-six hundred dollars, and the annual salary of the ex officio member is twelve hundred dollars. 3701. The annual salary of the Clerk is twentyfour hundred dollars. 3702. Each member of the Board and the Secretary thereof is entitled to repayment of all expenses incurred by him in traveling in the discharge of his duties, not to exceed annually one thousand dollars each, the amount thereof to be audited and allowed. by the Board of Examiners, and paid out of the State Treasury. 3703. Each member of the State Board of Equalmembers of ization appointed by the Governor must execute an official bond in the sum of ten thousand dollars. the Board. Duty of Board upon failure of county Boards to appoint Assessors, etc. 3704. If the Board of Supervisors of any county fails or refuses either: 1. To allow the Assessor to appoint a sufficient number of deputies to make the assessment; or, 2. To furnish the proper books or blanks for his use; or, 3. To furnish the Assessor necessary office room; -Then the State Board of Equalization may, upon the application of the Assessor, make the allowance, or furnish the proper books, blanks, or office room; and all the expense incurred in carrying into effect the provisions of this section must, by the Secretary of the Board, be certified to the Controller, who must, in his next settlement with the County Treasurer of any such county, require such Treasurer to pay the amount out of any funds belonging to such county. Same. may extend time. 3705. The State Board of Equalization may, by State Board an order entered upon its minutes, and certified to the County Auditor of any county, extend, for not exceeding thirty days, the time fixed in this Title for the performance of any act. CHAPTER V. LEVY OF TAXES. SECTION 3713. Rate of taxation. Amounts required for the several 3714. Supervisors to regulate county rate of taxation. 3715. When the Supervisors fail to levy such taxes, etc. property. 3718. Tax on real property and tax on improvements a lien taxation. 3713. The State Board of Equalization must, for Rate of State purposes, for the twenty-fourth and twenty-fifth fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars value of taxable property of this State as will raise for each of said years: Amounts required 1. For the General Fund, one million one hundred for the and ninety thousand dollars; several Funds. |