Lindsay Municipal Code Art. II Board Of Equalization

The city council shall constitute a board of equalization and shall meet on the second Tuesday of July in each year at their usual place of meeting in the city to examine the assessment book and equalize the assessment of property in the city. It shall remain in session at least three days, and may adjourn from time to time but not later than the second Monday of August following.

(Ord. 282 § 19, 1963)

The board has the power, after giving notice in such manner as it may by rule prescribe, to increase or lower the entire assessment roll or any assessment contained therein so as to equalize the assessment of property contained in the roll and make the assessment conform to the true value of such property in money.

(Ord. 282 § 20, 1963)

No reduction must be made in the valuation of property unless the party affected thereby or his agents makes and files with the board a written application therefor verified by his oath, showing the facts upon which it is claimed such reduction should be made.

(Ord. 282 § 21, 1963)

Before the board grants the application or makes the reduction applied for it must first examine, on oath, the person or the agent making the application touching the value of the property of such person. No reduction must be made unless such person or the agent making the application attends and answers all questions pertinent to the inquiry.

(Ord. 282 § 22, 1963)

Upon the hearing of the application the board may subpoena such witnesses, hear and take such evidence in relation to the subject pending as in its discretion it may deem proper.

(Ord. 282 § 23, 1963)

During the sessions of the board, the assessor and any deputy whose testimony is needed must be present and make any statement and introduce and examine witnesses on questions before the board.

(Ord. 282 § 24, 1963)

During the session of the board it may direct the assessor to assess any taxable property that has escaped assessment or to add to the amount, number or quality of property when a false or incomplete list has been rendered, and to make and enter new assessments (at the same time cancelling previous entries), when any assessment made by him is deemed by the board so incomplete as to render doubtful the collection of the tax, but the clerk must notify all persons interested, at least one day before action taken of the day fixed when the matter will be investigated, by letter deposited in the post office or express office, postpaid and addressed to the person interested.

(Ord. 282 § 25, 1963)

The clerk of the city council must record in a book to be kept for that purpose, all changes, corrections and orders made by the board during its session, or as soon as possible after its adjournment must enter upon the assessment book all changes and corrections made by the board and shall at once deliver the assessment roll to the tax collector, with an affidavit thereto affixed, subscribed by him as follows;

I ___________, do swear that as Clerk of the City Council of the City of Lindsay, I have kept correct minutes of all the acts of said Board touching alterations in the Assessment Book, that all alterations agreed to or directed to be made have been made and entered in the Assessment Book and that no changes or alterations have been made therein except those authorized.

(Ord. 282 § 26, 1963)

Any person subpoenaed as a witness as provided by Section 3.28.230 who neglects or refuses to attend the board as required by order thereof shall forfeit to the city the sum of fifty dollars, to be received in a civil action in the name of the city.

(Ord. 282 § 27, 1963)