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HomeMy WebLinkAboutORD 10.08.1906 - Board of EqualizationAN ORDINANCR PROVIDING FtR THP ANNUAL APPOINTMMT OF A B(7L RD OF EgUALIZATION FOR TAE , CITY OF GBORGLPTOWN, _AND DEFINING ITS DUTIES, AND SPECIFYING THB CONPBNSATION OF THH MENBBRS THMOF. BH IT ORDAINED by the City Council of the City of Georgetown, Texas, thats 'Section 1. The City Council of the City of Georgetown,Texas shall annually, at its first meeting in each year, or as soon thereafter as practicable, appoint three commissioners, each being a qualified voter, a resident.and property owner of the City, who shall be styled the Board of Equalization, and at the same meeting said Council shall by ordinance fix the time for the Meeting of such Board of Lqualization. Section 2. The Board of Dqualization shall convene annually at the time fixed by the City Council, to receive all the assess- ment lists or books of the Assessor of this City, for examination, correction, equalization, appraisementp and approval, and at all meetings of said Board the City Secretary shall act as Secretary thereof. Section 3. The Board of Equalization shall cause the Assessor to bring before them, at the time fixed for the convening of said Board, all the assessment lists or books of the Assessor of this City, for their examination, that they may see if each and every person has rendered his property, at a fair market value, and said Board shall have power to send for persons and papers, to swear and qualify persons who testify, to ascertain the value of such property; and if they are satisfied it is too high, they shall lower.it to its proper value; and if it is too low, they shall raise the value of such property to a proper figure. Said Board shall also have power to correct any errors that may appear on the Assessor's lists or books. Section 4, The Board of R'qualization shall equalize as near as possible the value of all the improved lots within the cor- porate limits of this City, having reference to the size and location of said lots and the improvements thereon, and shall equalize the value of unimproved lots as near as possible, having reference to the size and location thereof, and all other property of the same kind shall be made as near equal as possible. Any person may file with said Board at any time before the final action of said Board a complaint as to the assessment of his or any other person's property, and said Board shall hear said com- plaint, and said complainant shall have the right to have A% witnesses summoned in sustaining said complaint as to the insurance of said property or the rents and profits it may bring the holder thereof. Section 5. The City Assessor at the same time hedelivers to said Board his lists and booze, as provided in Section 3 hereof, shall also furnish to said Board a certified list of the names of all persons wno eitn r reiube to swear or to sign the oath or affirmatsun as required by lamp together with the list of property of such persons extuatea wiLilln ione Corporaze limits Of this City, as made by him tarough other information, and said Board shall examine said lists and appraise the property so listed by the Assessor. Section 6. in all cases where the Board of Equalization shall find it their duty to raise the value of any property appearing on the lists or books of the Assesor, they shall, after having fully examined such lists or books and corrected all errors appearing therein, adjourn to a day not less than ten nor more than fifteen days from the date of adjournment# such day to be fixed in the order of adjournment, and shall cause the Secretary of said Board to give written notice to the owner of such property or to the person rendering the same of the time to 1hich said Board may have adjourned# and that such owner or person rendering the said property may at that time appear and show cause why the value of said property should not be raised, which notice may be served by depositing the same, properly ad- dressed and postage paid, in the City Postoffice, Section 7. The Board of Equalization shall meet at the time specified in said order of adjournment# and shall hear all persons the value of whose property has been raised, and if said Board is satisfied they have raised the value of said property too high, they shall lower the same to its proper value. Section 8. The Board of Equalization,' after they have fin- ally examined and equalized the value of all the property on the Assessor's lists or books, shall approve said lists or books and return them together with the lists mentioned in Section 5 hereofp that he may make up therefrom his general rolls as re- quired by law; and when said general rolls are so made up the Board -shall meet again to examine said rolls and approve the same if found correct. a Section 9. The action of said Board at the meeting provided for in Section 7 hereof, shall be final, and shall not be subject to revision by said Board or any other tribunal thereafter. Section 10. The members of said Board of Equalization and the City Secretary, while acting an the Secretary of said Board, shall each receive for their services Three Dollars per day for each day of eight hou s they shall occupy in the performance of the duties herein set out. Section 11. Before said Board shall enter upon theirduties they shall be sworn, by an officer authorized by law to administer oaths, to faithfully and impartially discharge all duties in- cumbent upon them by law as such Board. PASSED AND APPROVED this 8th day of Cotober, 1906, R.L. Ward, Mayor. ATTESTS Geo. Keahev, Secretary. A .