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
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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.
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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.
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