Page 51 - index

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BO M UN TCI PAL LAW
Tlu: HHHOHHor i.s not hound to bu f^ovcrncd hy nuy ol' tho prcocilinj,'
Htatcnicnts, luit may anscss sucli pci'sons hh lie dccnis to ln' Junt and correct.
The penalty, upon coniiilaint of the ussetssor and convict ion before a
Justice ot the huice, for failure to ^ive such statement as is reipiired in tlie
first suli-division of this section is u tine of i<'20, and for tlie second sub-
division of tliis section i^lOO, and for iuiowingly stating anytliiiig falsely
therein !?-')().
•^10- Return of Assessment Roll. Kxcept in cities, towns and vil-
layi's where liy-laws of tlie Council provide ditl'ereiitl}', every asscssoi' shall
beifin to maUe his roll in eacli year not later than the l.')thdayof February,
and shall complete the same on or before the MOth day of April, and attach
thereto his attidavit made before the Clerk, or a justice or a conuiiissioner,
and deliver to the Clerk of the Munieipality said Assessment Roll, com-
]ilete(l, adde(l up and atlidavits attache<l.
The Clerk shall forthwith tile tht; same in his otiice and leave i \
for inspection l»y interested parties at all reasonable hotnu
'WO. Special Provisions. I. In cities, towns and villages the Council
may pass by-laws for taking the assessment between July lstand.Se|i-
tember liOth, the rolls being returnable in such case to the Clerk on or before
October 1st, and the time for closing the Court of Revision the l.')th of
Novemlier, and for final return by the Judge of the County Court the 31.st
day of l)ecend)er.
2. The assessment so made and concluded may be adopted by the
Council of, the following year, on which the rate of taxation for said follow-
ing year .shall bo levied, and the assessment of the preceding year as the
basis of the assessment for that year ; and even if not completed by the 31st
of December, it may still be so adopted.
3. In cities having a population of 30,000 or more, the assessment may
be made between May 1st and September 30th.
4. Councils of cities having a population of 100,000 or over may, b}-
by-law, provide for taking the assessment at any time before September
3()th, and for .separate dates for the return of the roll in each ward, ami
also provide for a Court of Revision for hearing appeals fi-oni the assess-
ment in each ward upon the rcitiu-n of the A8ae.ssment Roll for such ward.
'i'ii- Appeals. The time allowed in municipalities named in previous
section ft)r appeals fronj the assessment to the Coui't of Revision, shall be
within five days aftei' the return of the roll from each ward, and the time
for appeals from th" Court of Revision to the County Judge shall be within
three days after tlie decision of the Court of Revision.
The Judge shall arrange; to hear such appeals from time to time
throughout the year within ten da3\s after the sitting of the Court of
Revision, and shall complete his revision of the last of such rolls for the
city by the 20th day of October in each year.
'i*i'i. County Councils may pass by-laws for taking the assessment
' in towns, town.ships and villages between the first day of February and the
first day of Juh'.