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Sec. 6. That section eight of said chapter“ 76,” and all acts or parts of acts inconsistent with the provisions of this act be and the same are hereby repealed.
Comp. Stat.,398, Sec. 7. Whereas, an emergency exists therefor, this act shall take effect and be in force from and after its passage.
Approved March 1st, A.D. 1883.
To take ettect.
AN ACT to amend sections sixty-three (63) and seventy (70) of an
act entitled, "An act to provide system of revenue," approved March 1, 1879.
Be it enacted by the Legislature of the State of Nebraska:
SECTION 1. That sections sixty-three (63) and seventy (70) of an act entitled "An act to provide a system of revenue, approved March 1, 1879,” be amended so as to read as follows:
Sec. 63. The assessor shall, on or before the first Retnrn of asMonday of June of the year for which the assessment 1. Neb, 78, 121, is made, return his assessment book to the county
Neb., 9. clerk, verified by his affidavit, substantially in the following form. STATE OF NEBRASKA,
I, - assessor of do solemnly swear that the book to which this is attached contains a correct and full list of all real and personal property subject to taxation in
so far as I have been able to ascertain the same.
That the value of all property, moneys, and credits of which a statement has been made and verified by the oath of the person required
to list the same, is hereby truly returned, as set forth in such statement; that in every case where I have been required to ascertain the amount or value of the property of any person or body corporate, I have dilligently and by the best means in my power, endeavored to ascertain the true amount and value, and that as I verily believe the full value thereof is set forth in the above returns, (where the assessment has been corrected by a town board except as corrected by the town board), and that in no case have I knowingly omitted to demand of any person of whom I was required to make it, a statement of the amount and value of his property which he has required by law to list, nor have I connived at any violation or evasion of any of the requirements of the law in relation to
the assessment of property for taxation. Equalization of Sec. 70. The county board shall hold a session of
not less than three nor more than twenty days for the purpose contemplated in this section commencing on the first Tuesday in June annually, after the return of the assessment books and shall
First. Assess all such lands or lots as have been listed by the county clerk, and not assessed by the assessor, said board may make such alterations in the description of real property as it shall deem necessary.
Second. On the application of any person considering himself aggrieved, or who shall complain that the property of another is assessed too low, they shall review the assessment and correct the same as shall appear to be just. No complaint that another is assessed too low shall be acted upon until the person so assessed or his agent shall be notified of such complaint, if a' resident of the county, provided, that in counties under township organization, that such appli
cation shall have been made to the town board of equalization and been rejected by them.
Third It shall ascertain whether the valuations in one township, precinct or district bear just relation to all the townships, precincts or districts in the county, and may increase or diminish the aggregate valuation of property in any township, precinct or district, by adding or deducting such sum upon the hundred as may be necessary to produce a just relation between all the valuations of property in the county, but shall in no instance reduce the aggregate valuation of all the townships, precincts or districts below the aggre. gate valuation thereof, as made by the assessors, neither shall it increase the aggregate valuation of all the townships, precincts or districts, except in such an amount as may be actually necessary and incidental to a proper and just equalization. It may consider lands, villages or city lots, and personal property, (except property assessed and valued by the state board of equalization), separately, and determine a separate rate per cent of addition or reduction for each of sail classes of property, as may be necessary to a just equalization thereof.
SEC. 2. That sections sixty-three (63) and seventy Act repealed. (70) of an act entitled “An act to provide a system of 299; 1879,. revenue,” approved March 1st, 1879, and all acts anıl parts of acts inconsistent with this act be and the same are hereby repealed.
Sec. 3. Whereas an emergency exists, therefore this act shall take effect and be in force from and after its passage.
Approved March 1st, A.D. 1883.
AN ACT to amend sections forty-eight (48), seventy-nine (79),
ninety-one (91), ninety-two (92), ninety-six (96), ninety-seven (97), and one hundred and five (105) of an act entitled, “ An act to provide a system of revenue, approved March 1st, 1879."
Clerk deliver books to assessor.
Be it enacted by the Legislature of the State of Nebraska :
SECTION 1. That sections forty-eight (48), seventynine (79), ninety-one (91), ninety-two (92), ninety-six (96), ninety seven (97), and one hundred and five (105) of an act entitled, “ An act to provide a system of revenue," approved March 1st, 1879, be amended so as to read as follows;
SEC. 48. The county clerk shall cause such assessment books and all blanks necessary to be used by the assessor in the assessment of real and personal property to be in readiness for delivery to the assessor on or before the first day of April in each year; and for preparing assessment books, the county commissioners shall pay such sum as shall seem to them just and
equitable. When cities,
Sec. 79. The proper authorities of cities, villages, etc., certify.
townships, and districts, authorized by law to vote bonds or assess taxes, (except cities of the first class), shall annually, on or before the first Monday in June, certify to the county clerk the several amounts which they severally require to be raised by taxation, including all amounts due upon legal and valid bonds out standing against such corporation.
Sec. 91. In counties under township organization Duplicate lists, receipt.
the county clerk shall make out a duplicate of the taxlist for each township, and for each city and village not included within the limits of any township, and shall notify either personally or by mail each township, city, or village treasurer or collector, as the case may be, on or before the first day of October, that such list is complete, and of the amount for which he is required to furnish a bond as provided in the following section : To each duplicate list the county clerk shall attach a warrant directed to the proper collector, similar to that required in section 83, to be attached to the original tax-list, and such warrant shall be full and complete authority for the collection of taxes on said duplicate as that attached to the original might or could have, and the county treasurer shall not receive or collect any of the taxes charged in any duplicate tax-list so delivered, except the tax of non-residents of the township, city, or village, until the same has been returned to him as hereinafter provided. The said county clerk shall procure for and deliver to such township collector with said tax-list, a tax receipt book with a blank margin or stub upon which the said township collector shall enter the number and date of the tax receipt given to each tax-payer, the amount of tax and by whom paid, which said tax receipt book shall be returned to the county clerk with the said duplicate tax list as hereinafter provided.
Sec. 92. Every township, city, or village treasurer Bond and oath or collector, as the case may be, authorized to collect taxes as aforesaid, shall on or before the tenth day of October, annually execute a bond as collector of taxes, with two or more securities, to be approved by the county clerk, in double the amount of taxes to be. collected by him, conditioned for the faithful execution of his duties as such collector. Signatures to such bond signed with a mark shall be witnessed, but in no