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<br /> 196 :. § 105-297 COUNTY LISTING, APPRAISAL,ETC-,OFFICIALS § 105-297
<br /> illy (d) He shall convene the list takers for instruction in methods of securing a 4 ,
<br /> ,,i complete list of all property in the county and of appraising and assessing, in
<br /> ,of 3' accordance with law, all property that is to be appraised and assessed in the
<br /> Ad approaching listing period.He shall conduct this instruction at any time after the
<br /> ,ns y appointment of list takers as provided in subsection(b),above,but not later than
<br /> ! the week preceding the date as of which property is to be listed, . ,
<br /> 08, (e) He shall visit each list taker at least once during the listing period,and he
<br /> shall confer with each list taker during the period as often as he or the list taker
<br /> deems necessary to assure that all property shall be listed, appraised, and
<br /> T; iw assessed according to law. He may require a list taker to visit any property
<br /> ,; ile subject to taxation in the county, ..
<br /> °;l . ( He shall meet with each list taker prior to the date of the first meeting of '
<br /> ;'T td the board of equalization and review for the purpose of reviewing the abstracts
<br /> 4 on turned in by the list taker.He shall ascertain if property has been listed at the
<br /> valuation required by law and if that standard of valuation has been applied
<br /> ° 71 uniformly throughout the county.If he determines that the list taker's work has
<br /> '' `, • , been completed as required by law, he shall certify the list taker for i.•
<br /> .:r: d compensation.He shall require that each list taker make out his account in detail .I :'
<br /> t specifying each day's services, The account shall be audited by the county
<br /> accountant and approved by the board of county commissioners.
<br /> :.: / (g) He shall have po e sjp w any person for examination under oath
<br /> ,a r and to subpoena documents whenever he has reasonable grounds for the belief '%
<br /> • �: " ,/ that such person has knowledge or that such documents contain information that ••
<br /> '''''` u is pertinent to the discovery or valuation of an
<br /> :r,, r' - ` P ry any property subject to taxation in
<br /> J the county or that is necessary for compliance with t j q ntsas t �a1: •)
<br /> le
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<br /> he tax list shall contain,The subpoena shall be signed by the chairman of the `
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<br /> board of equalization and review if that board is hi session; otherwise, it shall �.,
<br /> be signed by the chairman of the board of county commissioners. It shall be
<br /> served by an officer qualified to serve subpoenas.Any person who shall wilfully •
<br /> >i fail or refuse to a ear produce subpoenaed documents, or testify concernin 't.
<br /> �� .: ( s pP i P P Y g
<br /> the subject of the inquiry shall be guilty of a misdemeanor and fined and/or ': . '
<br /> 's°i''%. ;: \ imprisoned in the discretion of the court.
<br /> �■,'A.• : (h) Only after the abstract has been carefully reviewed can the tax supervisor
<br /> ',r. d require any person operating a business enterprise in the county to submit a ' '''
<br /> detailed inventory, and .�
<br /> ;;� ry, statement of assets an liabilities, or other similar i
<br /> 7 ' information pertinent to the discovery or appraisal of property taxable in the
<br /> county. Inventories, statements of assets and liabilities, or of ier information ! ;'
<br /> secured by the tax supervisor under the terms of this subsection, but not
<br /> r. expressly required by this Subchapter to be shown on the abstract itself, shall i
<br /> '`'' ' not be open to public inspection but shall be made available, upon request to l '
<br /> ";.:..::0 ' representatives of the Department of Revenue, Any tax supervisor or other ,j
<br /> =. ;:�_ +. official or employee disclosing information so obtained except as such disclosure I ':
<br /> .;;.• I may be necessary in listing or appraisingproperty in the performance of official • •
<br /> I duties, or in the administrative or judicial proceedings relating to listing i''
<br /> • , appraising, or other official duties, shall be guilty of a misdemeanor and
<br /> `..''•�`.., 1 punishable by fine of not exceeding fifty dollars($50.00),
<br /> f....:i (i) Prior to the first meeting of the board of equalization and review,he shall ;.
<br /> , } � have the power,for good cause,to change the appraisal of any property by the •
<br /> ;.---.-i.: list taker if the property is subject to appraisal for the current year.Notice of ''�. •
<br /> :,. I a change in appraisal made byte tax supervisor shall be given to the taxpayer
<br /> •I')':' '1. prior prior to the first meeting of the board of equalization and review.(1939,e.310,
<br /> 1.:;::.....:'„, ss.403,404; 1953,c. 970, s- 3; 1955,c. 1012,s. 1; 1957, e.202; 1959,c.704, s. 3;
<br /> 1963, c. 302; 1971, c.. 806, s, 1; 1973, c. 560..) I ,;,'
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<br /> !:: "','. ; § 105497• Assistant tax supervisors.—The board of county commissioners
<br /> 4.').4 -.? may, upon the recommendation of the tax supervisor, 'appoint one or more `.1.
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