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41 ment, when requested so to do by the Controller, to make any set42 tlement. No County Treasurer shall be entitled to any percentage 43 or compensation upon School Fund moneys. The amount ailowed 44 and paid out of the County Treasury to the collectors of taxes, 45 Assessors and Auditors, for services under this Act, shall be appor46 tioned by the Auditor in proportion to the amount of State tax and 47 charged to the State and county ratably in said proportion, and a 48 verified statement of the amount allowed by the Board of Supervi. 49 sors to said officers shall entitle the Controller to credit the County 50 Treasurer with such amounts.

Sec. 71. Whenever any Assessor, Collector, Auditor, Treasurer, 2 or other officer upon whom any duties devolve under this Act, or 3 under any other Revenue Act of this State, shall be accused of any 4. neglect or malfeasance in office, and an issue of fact shall have been 5 joined under any presentment made or proceeding commenced to 6 remove such officer from his office, the Board of Supervisors (and in 7 case such officer be a Supervisor, the County Judge) shall have power

to suspend such Assessor, Collector, Auditor, Treasurer, District 9 Attorney or other officer, from his powers and duties under this 10 Act and to appoint a competent person in bis place until the proper 11 tribunal shall bave either removed or acquitted such suspended offi12 cer; and any act performed by any such temporary officer shall be 13 as valid and of the same force and effect as if performed by the sus14 pended officer; provided, however, that such appointee shall first 15 qualify and give such bond, with sureties, for the faithful perform16 apce of the duties of such office as may be required of persons 17 elected thereto.

PROVISIONS GOVERNING ASSESSMENTS OF BOTH REAL AND PERSONAL

PROPERTY.

Sec. 72. The better to insure equality and uniformity in assess2 ments, all property appertaining to persons is divided into two 3 classes, namely: real property and personal property. As used in 4 this Act, the term real property shall be held and construed to in5 clude all lands and all the buildings and fixed improvements thereon; 6 and the term personal property shall be construed to include all pro7 ceeds, profits, and every species of property whatsoever, except real 8 property

SEC. 73. In every assessment of property, real or personal, the 2 assessment shall be invariably made under the name of the owners, 3 holders or claimants thereof, unless they cannot be ascertained by 4 the Assessor, in which case the same shall be assessed under the des5 ignation of unknown owners.

Sec. 74. In assessing property, real or personal, the Assessors 2 sball first ascertain the actual market value thereof as near as may 3 be, and then deduct, equally and uniformly, one third from all such 4 values, to cover fluctuations, uncertainties and risks therein ; and in 5 assessing real property they shall classify the same within certain 6 districts, and average the value therein, and assess and tax all 7 equally within the same district, without reference to buildings or 8 structures thereon, and without any reference to the ownership

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9 thereof; and afterward add thereto the value of the buildings or 10 structures on each lot or parcel of land according to their market 11 values as aforesaid, and allowing the dednction as aforesaid ; or they 12 may assess the same at the rate for which the same would be readily 13 received as good security for the loan of money.

SEC. 75. In all assessments the Assessors sball take care to have 2 all the property, real and personal, so assessed and described tbat 3 from the assessment rolls in their offices, respectively, it can be 4 readily seen and determined how much assessable property is situated 5 in each city, town, village and school district in their county, having 6 defined limits or known boundaries, so that no city, town, village, 7 or school district, baving any tax to collect, need require any other 8 or different assessment to ascertain or collect the same. And the 9 Assessors, whenever required so to do by the authorities of any city, 10 town, or village, or school district, in their county, incorporated or 11 unincorporated, sball make out and certify from the assessment rolls 12 in their office, a correct assessment of all the property, both real 13 and personal, in the city, town, village, or school district requiring 14 the same. And for making out such transcripts of assessments, and 15 certifying the same to be correct, they may charge and demand from 16 the authorities requiring the same not exceeding ten cents per folio 17 for each folio thereof. And in order to restrict the power of assess18 ment, and to prevent abuses in assessments (vide State Constitution), 19 all such transcripts of assessments so duly taken and certified from 20 any assessment made under or in pursuance of this Act shall be 21 deemed, adjudged and held as good, valid, equal and legal, to all in. 22 tents and purposes whatsoever, as though made by an Assessor for 23 such city, town, village or school district only (except in incorpo. 24 rated cities, towns and villages where the acts of incorporation 25 respectively otherwise provide), and the same sball be adopted, and 26 be legal, binding and obligatory for the purpose of collecting any and 27 all special or local taxes for city, town, village or school district pur28 poses, as well as for State and county purposes. And all Assessors 29 of counties shall be deemed, held and adjudged Assessors of eacb, 30 all and every part and division thereof, and a multiplicity of assess31

ments shall not be allowed.

Sec. 76. County Assessors who shall fail or neglect, under any 2 pretext, to assess all the persons, companies and corporations, and 3 property, real and personal, in the county of which they are Asses4 sors, separately, and according to the boundaries of each political 5 division therein as aforesaid, and in such manner that the persons, 6 companies, corporations and property in each said division in the 7 county can be seen separately stated in the assessment roll, shall be 8 guilty of malfeasance in office, and, together with the sureties on 9 their official bonds respectively, shall be liable in an action at law 10 by any person or officer interested, for the full amount of all the 11 salaries and compensation due or owing to each and every officer of 12 any town, city and unincorporated village in such county requiring 13 such assessment, and for all the necessary expenses of the local gov. 14 ernments thereof; and moreover, the Board of Supervisors of the 15 county shall, for said cause, immediately remove such Assessors from 16 office for gross negligence or incompetency therein.

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Sec. 77. When any error or defect in form sball occur in any 2 assessment roll, or information roll, or delinquent list, or other 3 official proceeding, relating to the public revenue or taxation, 4 whether by omitting the sign “$,” or the word “dollars," or "cents,” 5 at the head of columns or elsewhere, wben dollars and cents are 6 understood or intended by the figures used; or in the description of 7 any property assessed, when the identity of the property intended 8 can be ascertained, or in the name or names of the owner or owners

of such property, or in calculating or carrying out into the proper 10 columns the amount of taxes, or any cost or percentage thereon or 11 otherwise, when the amount of such taxes, costs or percentage bas 12 been previously fixed by or in pursuance of law, whenever from the 13 said assessment roll or other official document or proceeding and 14 record or records connected therewith it can be ascertained what 15 was intended, the Assessor in office, by and with the advice and 16 consent of the District Attorney, shall have power to amend all 17 such omissions, errors and defects aforesaid upon

the

proper books, 18 papers and documents when found to exist. And these provisions 19 shall apply as weil to assessment rolls, duplicate assessment rolls, in20 formation rolls, delinquent lists, and official acts aforesaid, which 21 bave heretofore been made or taken, as to those which shall herein22 after be made ; but shall not be construed to affect the validity of 23 any sales for taxes that have been heretofore made; nor shall any 24 correction of an assessment roll, duplicate assessment roll, delinquent 25 list, or other official proceeding relating to the public revenue or 26 taxation, be made after sale for taxes of the property affected there27 by; nor shall the regularity and validity of any tax sale be ques. 28 tioned on any ground whatsoever except the single ground that the 29 taxes were paid before the sale took place; nor shall the neglect of 30 any officer to perform any act within the time fixed by this Act for 31 the performance thereof invalidate any assessment; nor shall any 32 error in following a form prescribed by law vitiate any act in sub33 stantial compliance with such form. And should any Assessor be 34 guilty of omitting to state the amount of any assessment, the Asses35 sors may correct the same at any time before the last Monday in 36 July or before the duplicate assessment roll is delivered to the Tax37 collector for collection. And whenever the Auditor discovers an 38 error or omission in the assessment roll, he shall immediately call 39 the attention of the Assessors thereto and require the correction 40 thereof.

Sec. 78. Where a person is assessed as trustee, guardian, execu2 tor, or administrator, he shall be assessed as such with the addition 3 to his name of bis representative character, and such assessment 4 shall be carried out in a separate line from his individual assessment; 5 and the real property so held by him shall be assessed at its value, 6 and the personal assets by deducting the amount of just debts due 7 from him as such representative, the same as in other cases, and in 8 all other respects he shall be assessed and may be sworn as to re9 ceipts or as to personal property in bis bands as such trustee, 10 guardian, executor or administrator.

Sec. 79. Any person giving to an Assessor or Deputy Assessor, 2 in the performance of the duty required under the Revenue Laws, 3 a false name or a false place of residence, or wilfully refusing to give 4 the statement of personal property and receipts in manner and form, 5 and under oath or affirmation, as directed by this Act, sball, in addi6 tion to all and any other penalties prescribed by this Act, be guilty

of misdemeanor, and on conviction thereof sball be punished by a 8 fine of not less than five dollars nor more than five hundred dollars,

and by imprisonment in the County Jail for not less than one day 10 nor more than six months, or by both such fine and imprisonment.

ASSESSMENTS OF REAL PROPERTY.

Sec. 80. Real property shall be assessed equally and uniformly, and 2 the taxes when due thereon shall become a lien absolute, and shall

be enforced by proceeding directly and only against the real prop4 erty itself in rem., and without regard to the ownership thereof, and 5 according to the amount thereof, ascertained and fixed as directed 6 by this Act, and in the manner in this Act provided.

Sec. 81. Every farm, rancho, tract, lot, piece or parcel of land 2 separately owned or possessed shall be separately listed, described 3 and assessed, according to such separate ownership or possession. 4 The Assessor shall adopt the description and boundaries of real 5 property supplied bim by the owners or claimants for the purpose 6 of having the same correctly assessed, unless such description, in his 7 opinion, be too indefinite, prolix or conflicting, in which case he may 8 correct the same. But be may require of any person furnishing or 9 assisting in supplying any such description a statement on oath that 10 he is the person in possession of the real property, and that no 11 other person is in possession of any part thereof except his tenants 12 or persons holding under him; or that he is the owner of the prop13 erty, and that no person is in possession of any part thereof claiming 14 adversely to him. All real property shall be assessed according to 15 the divisions, lots, farms or tracis in which the same is actually held 16 and possessed, as far as it is possible to ascertain and describe the 17 same in conformity with such actual boldings. And wbere large 18 ranchos or tracts of real property are assessed, including such hold19 ings, such holdings shall be separately assessed and excepted there. 20 from, But the same lot, piece or parcel of land, being one sepa21 rately described in the assessment roll, as aforesaid, shall not be 22 again described or included therein ; but all other persons being 23 claimants thereof, and desiring to have the same assessed to them, 24 shall have their names inserted with that of the person in whose 25 name it was first assessed. Any Assessor who shall knowingly or 26 by gross carelessness assess the same property twice in the same 27 assessment roll sball be guilty of malfeasance in office, and shall be 28 liable to immediate removal from office on due proof thereof. The 29 official maps or plans of cities, and duly recorded maps of private 30 property, should be adopted for convenience of descriptions. If the 31 property consists of a full lot, designated by number on any official 32 map of a city, town or village, then it shall be a sufficient descrip33 tion by assessing it under the designation of such number on such 31 map; if it consists of a part of such lot, then the part must be 35 described by boundaries, or such other description as may render 36 certain the part intended.

Sec. 82. When two or more persons shall own or hold distinct 2 and separate portions of the same city, town or villago lot, or of 3 any farm, rancho or tract of land, and the Assessor shall have 4 assessed the whole thereof in one assessment, and such persons sball 5 desire to pay the taxes on their own portions thereof and no 6 other, the Taxcollector is directed and anthorized to apportion the 7 tax and the percentage due thereon, if any, on their different parts

of the same real property, and thereupon said several parts shall 9 become liable for the tax so adjusted thereon the same as though 10 they had been so originally assessed.

Sec. 83. Where separate owners of the same lot or tract, or any 2 of them, shall make and deliver to the Assessor a description of their 3 several holdings, he shall asssess the same according to the descrip4 stions so furnished (unless shown to be erroneous); and if he shall 5 wilfully or without any sufficient cause refuse to so assess the same, 6 he shall be liable to the person or persons so endeavoring to be cor7 rectly assessed for the full amount of their and each of their assess8 ments thereon.

Sec. 84. When the fee or legal title to any real property is still 2 in the Government of the United States, or of this State, the pos3 sessory right or equitable claim asserted or pretended thereto by any 4 person, or company, or corporation, together with all the improve5 ments thereon, shall be uniformly and equally assessed and taxed in 6 proportion to the just and fair value thereof, the same as real prop7 erty is required to be assessed; and in case the taxes thereon be not 8 paid, it shall be sold to enforce the payment thereof, in like manner 9 as real property; and the Taxcollector's or Sheriff's, or ex officio 10 Taxcollector's deed or conveyance of the same shall be deemed good 11 and effectual to pass to the purchaser every existing private title or 12 claim, and every interest, right, title and equitable and legal claim 13 asserted or pretended thereto by any person, or company or corpor14 ation claiming, possessing or pretending to the same. All kinds of 15 mines existing upon any such real property, and being actually 16 worked, not merely to retain possession but in good faith, and con17 tinually from year to year, and with manifest intent to procure val18 uable proceeds therefrom, shall not be included in any such assess-, 19 ment, but the extent thereof shall be excepted and reserved there20 from, the same being otherwise provided for in this Act.

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Sec. 85. All lots, pieces and parcels of real property containing 2 or supposed to contain gold, or silver, or lead, or quicksilver, or tin, 3 or zinc, or coal, or coal oil, or asphaltum, or iron, or copper, or mar4 ble, or porphyry, or granite or stone quarries, or any other valuable 5 metals or gems, or valuable substances whatever, calculated to 6 increase or actually increasing the value of the real property con7 taining the same, shall be justly and equally assessed, like all other 8 property, according to the actual market value thereof, with a deduc9 tion of one third for risks, fluctuations and uncertainties in value, or 10 at the full rate for which the same would he received as good secur11 ity for the loan of money.

Sec. 86. The Board of Supervisors, or the County Assessors, of 2 every county shall procure, at the expense of the county and for the

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