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HomeMy WebLinkAbout0154_0026AN ORDINANCR PROVIDING FtR THP ANNUAL APPOINTMMT OF A B(7L RD OF EgUALIZATION FOR TAE , CITY OF GBORGLPTOWN, _AND DEFINING ITS DUTIES, AND SPECIFYING THB CONPBNSATION OF THH MENBBRS THMOF. BH IT ORDAINED by the City Council of the City of Georgetown, Texas, thats 'Section 1. The City Council of the City of Georgetown,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 City, 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 Lqualization. Section 2. The Board of Dqualization shall convene annually at the time fixed by the City Council, to receive all the assess- ment lists or books of the Assessor of this City, for examination, correction, equalization, appraisementp and approval, and at all meetings of said Board the City Secretary shall act as Secretary thereof. Section 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 City, 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 of such property; and if they are satisfied it is too high, they shall lower.it to its proper value; and if it is 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. Section 4, The Board of R'qualization shall equalize as near as possible the value of all the improved lots within the cor- porate limits of this City, 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 property, and said Board shall hear said com- plaint, and said complainant shall have the right to have A%