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time and manner

discretion of the court. If the supervisor or assessing [office) Supervisor may officer shall be satisfied that any statement so made is incorrect, persons on or if by reason of absence or other sufficient cause said sworn oath, etc. statement cannot be obtained from the person whose property is to be assessed, said supervisor or assessing officer is hereby authorized and required to examine on oath any other person or persons whom he may have good reason to believe and does believe has knowledge of the amount or value of any property owned or held by such person so neglecting or refusing or omitting to be examined or to furnish a statement; and such supervisor or assessing officer is hereby authorized to set down and assess to such person so entitled to be assessed, such amount of personal property as he may deem just.

SEC. 15. On or before the third Monday of May in each Assessment roll, year, the supervisor shall make and complete an assessment of making. roll, upon which he shall set down the name of every person liable to be taxed for personal property in his township, and also a full description of all the real property liable to be taxed in such township. If the name of the owner or occupant of any such tract or parcel of real property is known, he shall enter the name of such owner, and occupant as in this act provided opposite to the description thereof; in all other cases the real property described upon such roll shall be assessed as owner unknown. Each description shall show the number of acres contained in it, as determined by the supervisor. It shall not be necessary for the assessment roll to specify the quantity of land comprised in any town, city or village lot. The supervisor shall estimate, according to Property to be his best information and judgment, the true cash value of assessed at cash every parcel of real property and interest therein, and set the same down opposite such parcel. The value of the interest of Less value of the owner of the fee, less the value of the mortgage or other mortgage, etc. interest therein, shall be set down opposite the names of the owner and occupant, and the value of the interest in such real estate represented by a mortgage, deed of trust, or other obligation, shall be set opposite the name of the owner of such interest. He shall also estimate the true cash value of all the personal property of each person, and set the same down opposite the name of such person. In determining the property to be assessed and in estimating such [values] value he shall not be bound to follow the statements of any person but shall exercise his best judgment. Property assessed to one other than the owner shall be assessed separate from his property and shall show in what capacity it is assessed to him. Two or more persons not being copartners, owning personal property in common may each be assessed severally for his portion thereof. Undivided interests in lands owned by tenants in common, or joint tenants not being interest, etc. copartners, may be assessed to the owners thereof.

SEC. 16. The description of real property may be as Description of follows, viz.:

First, If the land to be assessed be an entire section, it



real property.

Entire sections,

and range;

Subdivision of section.

If less than subdivision.

Town lots, etc.


Other designation.


Taxation of mortgages, etc.

may be described by the number of the section, township

Second, If the tract be the subdivision of a section authorized by the United States for the sale of public lands, it may be described by the designation of such subdivision, with the number of the section, township and range;

Third, If the tract be less or other than such sudivision it may be described by designation of the lot or other lands by which it is bounded, or in some way by which it may be known;

Fourth, In case of land platted or laid out as a town, city or village, or as an addition to a town, city or village, the same may be described by reference to such plat and by the number of the lots and blocks thereof, whether

such plat be recorded or not; Joint parcels. Fifth, When two or more parcels of land are used [or]

and occupied together, they may be assessed by one valua

Sixth, Lands may be designated by any description by

which they may be known; Use of initials, Seventh, It shall be sufficient to describe the real prop

erty assessed upon any roll and in all other proceedings under this act, in the manner heretofore in use by initials, letters, abbreviations, and figures.

Sec. 17. A mortgage, deed of trust, contract, or other obligation by which a debt is secured by a lien upon real property within this State shall, for the purpose of assessment and taxation, be deemed and treated as an interest in such real property, except as [to] the property of [railroad] railroads and quasi public corporations. In such case the value of the property affected by such mortgage, deed of trust, contract or obligation, less the value of such security, shall be assesed and taxed to the owner of the property and the

the value of such security shall be assessed and taxed to the owner thereof,

in the county, and assessing district in which the propTax to be lien, erty so affected is located. The taxes so levied shall

be a lien upon the property and security and may be paid by either party to such security. If paid by the mortgager or holder of the real property, such portion as was assessed to the mortgagee shall be considered and treated as payment on any interest that may be due, or if there is no interest due, then as a payment of so much principal. If paid by the mortgagee or holder of the security such portion as was assessed to the mortgager or owner of the fee shall become a lien upon the land or real property, and be added to all other obligations, and become

subject to the same terms, and conditions as such mortgage, Proviso, or other security: Provided, That it shall be unlaw


. ful] not be lawful for either party to pay the portion of the tax assessed to the other, until after the expiration of thirty days from

from the time the warrant


of mortgage, etc.

for the collection
collection of the taxes has been

been placed in in the hands of the treasurer: Provided further, That if Further proviso. the said mortgagee shall neglect, or refuse to pay the tax assessed to him as the holder of any such mortgage, deed of trust, contract or other obligation, the treasurer shall proceed to collect the same from the mortgager, or holder of the said real estate, in the same manner as is provided by law for collecting other taxes, and any delinquent tax accruing by reason of the failure to collect the tax assessed upon any such mortgage, deed of trust, contract or other obligation, may be returned against the said land in the same manner as other delinquent taxes. If any such secu- Tax paid by rity or indebtedness shall be paid by any such debtor or againsi indebt

debtor, debtor's after the tax shall have become a lien


the edness. real property affected thereby, the amount of the tax levied shall become an offset against such indebtedness. It shall Duty of holder be the duty of the holder of any such mortgage, deed of trust, contract or other obligation, to file with the supervisor, or other assessing officer of the township or assessing district in which the land or real property affected thereby is situated, before the tenth day of April of each year, a written statement under oath of all his estate situated in such township or assessing district, liable to assessment and taxation under the provisions of this act, otherwise a written statement of the mortgagee's interest in any such real estate may be filed with the supervisor by the mortgager or owner of the fee. No mortgage, deed of trust, contract or other In case of mortobligation by which any incumbrance upon real estate sit-gage in more uated in more than one assessing district shall be created, ing district, how shall be accepted for record or recorded by any register of ister of deeds. deeds within this State unless there shall be contained therein or appended thereto a statement apportioning for purposes of taxation the incumbrance so secured by such real estate upon the separate parcels of land included in such instrument for record so to show the proportionnte amounts to be assessed as an interest on each parcel in the different assessing districts. The obligor may include such apportionment in such instrument, but in case the obligor shall fail to do so, the obligee or some authorized person in his behalf may append the statement of apportionment to such instrument.

SEC. 18. The words “cash value” whenever used in this the words act shall be held to mean the usual selling price at the place where the property to which the term is applied shall be at the time of assessment, being the price which could be obtained therefor at private sale, and not at forced or auction sale.

SEC. 19. At the annual township meeting, held on the Board of first Monday of April in the year eighteen hundred and tion of ninety-two, there shall be elected by ballot, on the regular township ticket, two suitable electors of the township to serve as members of the board of review, one of whom shall

than one assess



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"cash value" defined.

review, elec



and duty of board.


be elected for one year, and one for two years, and annually thereafter one member shall be elected for two years, who

shall take the constitutional oath of office as other townHow constituted, ship officers. The supervisor and the two electors so elected

shall constitute the board of review for such township. The township board may temporarily fill any vacancy which shall occur in the membership of said board of review, but no member of such township board shall be eligible to fill such vacancy. A majority of said board of review shall constitute a quorum for the transaction of business, but a less number may adjourn from day to day, and a majority

vote of those present shall decide all questions. On the Meeting. Tuesday next following the third Monday of May, the board

of review of each township shall meet at the office of the supervisor; at which time the supervisor shall submit to said board the assessment roll for the current year, as pre

pared by him, and the said board shall proceed to examine Review of roll

and review the same, and during that day, and the following day if necessary, said board of its own motion or sufficient cause being shown by any person, shall add to said roll the names of persons, the value of personal property, and the description and value of real property liable to assessment in said township omitted from such assessment roll; they shall correct all errors in the names of persons, in the descriptions. of property upon such roll, and in the assessment and valuation of property thereon, and they shall cause to be done whatever else may be necessary to make said roll comply with the provisions of this act. The board shall pass upon each valuation and each interest and

enter the valuation of each as fixed by it in a separate Approval of roll. column. The roll as prepared by the supervisor shall stand

as approved and adopted as the act of the board of review except as changed by a vote as herein provided. If for any cause a quorum [does] dose not assemble during the days above mentioned, the roll as prepared by the supervisor shall

stand as if approved by the board of review. Meeting to cor. SEC. 20. Said board of review shall also meet at the office rect assessments. of the supervisor on the fourth Monday in May at nine o'clock

in the forenoon, and continue in session during the day and the day following. Such board shall continue its sessions at least six hours each day, and at the request of any person whose property is assessed thereon or of his agent, and on sufficient cause being shown, shall correct the assessment as to such property, in such manner as in their judgment will make the valuation thereof relatively just and equal. To that end said board may examine on oath the person making such application, or any other person, touching the matter. Any member of said board may administer such' oath. After said board shall complete the review of said roll, a majority of said board shall indorse thereon and sign a statement to the effect that the same is the assessment roll for said township for the year in which it has been prepared and approved by

If no quorum attends

Length of sessions,

May examine on oath, etc.

Statement of approval.

the board of review. Said statement may be in the following Form vf,
form, viz.:
“Assessment roll of the township of

for the
---, as approved by the board of review.

year 18

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dorsement not to

ing not held, to



Board of Review." Upon the completion of said roll, and its indorsement in Presumptively manner aforesaid, the same shall be conclusively presumed by valld. all courts and tribunals to be valid, and shall not be set aside except for causes hereinafter mentioned. The omission of omission of insuch indorsement shall not affect the validity of such roll.

affect validity. SEC. 21. If from any cause a quorum shall not be present when quorum at any meeting of the board of review, it shall be the duty of not present. the supervisor, or, in his absence, any other member of the board present, to notify each absent member to attend at once, and it shall be the duty of the member so notified to attend without delay. If from any cause the second meeting of such I second meet. board of review, herein provided for, is not held at the time moet on the next fixed therefor, then and in that case it shall meet on the next Monday thereafter, and proceed in the same manner and with like powers as if such meeting had been held [as] a hereinbefore provided.

Sec. 22. The board of supervisors in each county shall, at Examination of their session in October in each year, examine the assessment

rolls by board of rolls of the several townships and ascertain whether the relative valuation of the real property in the respective townships has been equally and uniformly estimated. . If, on such exam- Equalization of ination, they shall deem such valuation to be relatively unequal, they shall equalize the same by adding to or deducting from the valuation of the taxable property in any township or [townships] township such an amount as in their judgment will produce relatively an equal and uniform valuation of the real property in the county, and the amount added to or deducted from the valuation in any township shall be entered upon the records. They shall also cause to be entered upon their To record aggrerecords the aggregate valuation of the taxable real and

personal propertyof each township in their county, as determined by them. The board shall also make such alterations in the Alterations. description of any lands upon such rolls as may be necessary to render such description conformable to the requirements of this act. After such rolls shall have been equalized, each shall Disposition of be delivered to the supervisor of the proper township, who rolls. shall file and keep the same in his office.

SEC. 23. On or before the first day of September, in each Auditor General year, the Auditor General shall make and record in his to record State office a statement showing the taxes to be raised for State purposes that year, referring to the law on which each tax is based and the total amount of such taxes.

This State To apportion to tax he shall apportion among the several counties in proportion to the valuation of the taxable property therein as


gate valuation,


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