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O-13-206 - 1/20/1913ORDINANCE 206 AN ORDINANCE PROVIDING FOR THE ANNUAL APPOINTMENT OF A BOARD OF EQUALIZATION FOR THE TOWN OF ROUND ROCK, TEXAS, DE- FINING THEIR DUTIES AND PROVIDING FOR THEIR COMPENSATION. BE IT ORDAINED by the Town Council of the Town of Round Rock, Texas that: - Sec. 1.- The Town Council of the Town of i'cound Rock, 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 Town, 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 Equalization. Sec. 2.- The Board of Equalization shall convene annually, at the time fixed by the Town Council, to receive all the assess- ment lists or books of the Assessor of this Town, for examination, correction, equalization, appraisement and approval, and at all meetings of said Board the Town Secretary shall act as Secretary thereof, Sec. 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 Town, 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 bf such property; and if they are satisfied it is too high, they shall lower it to its proper value; and if 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. Sec. 4.- The Board of Equalization shall equalize as near as possible the value of all the improved lots within the corpo- rate limits of this Town, 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 pro- perty, and said Board shall hear said complaint, and said complainant shall have the right to have witnesses summoned in sustaining said complaint as to the insurance on said property, or the rents and profits it may bring the holder thereof. Sec. 5.- The Town Assesspr at the same time that he delivers to said Board his lists and books shall also furnish to said Board a certified list of names of all persons who either refuse to swear or qualify or to sign the oath of affirmation as required by law, together with a list of property of such persobs situated within the corporate limits of this Town, as made by him through other informa- tion, and said Board shall examine said lists and appraise the property so listed by the Assessor. Sec. 6.- In all cases where the Board of Equalization shall find it their duty to raise the value 15f any property appearing upon the lists or books of the Assessor, they shall, after having fully examined such lists or booksand corrected all errors appearing therein adjourn to a day not less than ten or more than fifteen days from the date of adjourment, such day to be fixed in the order of adjourn- ment, 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 which said Board may have adjourned and that such owner or person rendering 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 kka depositing the same, properly addressed and postage paid, in the Town. Postoffice. Sec. 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 such property too high they shall lower the same to its proper value. Sec. 8.- The Board of Equalization, after they have finally examined and equalized the value of all property on the Assessor's lists or books, shall approve said lists or books and return them together with the lists mentioned in Sec. 5 hereof, that he may make up therefrom his general rolls as required by law; and when sad general rolls are so made up the Board shall meet again to examine said rolls and approve the same if found correct. Sec. 9.- The action of said Board at the meeting provided for in Sec. 2hereof, shall be final, and shall not be subject to revision by said Board or any other tribunal thereafter. Sec. 10.- The members of said Board of Equalization and the Town Secretary, while acting as secretary of said Board, shall each receive fpr their service Three Dollars per day for each day of eight hours they shall occupy in the performance of the duties herein set out. Sec. 11.- Before said Board shall enter upon their duties they shall be sworn, by any officer authorized by law to administer oaths, to faithfully and impartially dirt discharge all duties incumbent upon them by law as such Board. Passed and approved this the day of January, 1913. Attest; ,r of the o of Round Rock, exas. Secre ary 0 e 10 n of ound oc exas.