services required by each of said several counties, to wit: In all counties having a population of less than 10,000 inhabitants according to the last preceding United States census, the salary of the county assessor shall be $500 per annum. In all counties having a population of 10,000 and less than 15,000 inhabitants according to the last preceding United States census, the salary of the county assessor shall be $600 per annum. In all counties having a population of 15,000 and less than 20,000 inhabitants according to the last preceding United States census, the salary of the county assessor shall be $700 per annum. In all counties having a population of 20,000 and less than 25,000 inhabitants according to the last preceding United States census, the salary of the county assessor shall be $850 per annum. In all counties having a population of 25,000 and less than 30,000 inhabitants according to the last preceding United States census, the salary of the county assessor shall be $950 per annum. In all counties having a population of 30,000 and less than 35,000 inhabitants according to the last preceding United States census. the salary of the county assessor shall be $1,000 per annum. In all counties having a population of 35,000 and less thn $100,000 inhabitants according to the last preceding United States census, the salary of the county assessor shall be $1,200 per annum. In all counties having a population of 100,000 and over according to the last preceding United States census, the salary of the county assessor shall be $1,900 per annum. And all such salaries shall be paid quarterly on the first day of April, July, October and December.

8531. Duties of county assessors, deputies.

Right of county assessors to examine the books and papers of private individuals for the purpose of discovering property to be assessed for taxation, and how such right may be enforced. Coöperative Assn. v. State, 156 Ind. 463.

If a county assessor claims the right to assess a note as omitted property, the owner of the note has the right to deduct from the note indebtedness owing by him, although he did not make such claim to the township assessor when he returned his assessment list. McCrory v. O'Keefe, 162 Ind. 534.

When a county assessor places personal property on the tax duplicate as omitted property, no particular description of the property need be given. Brunson v. Starbuck, 32 App. 457.

8532. Organization, meetings, powers.-114. There shall be an annual board for the review of assessments and the equalization of the valuation of real and personal property in each county. Such board shall be composed of the county assessor, county auditor and county treasurer, and two freeholders to be appointed by the judge of the cir

cuit court, who shall each be paid out of the county treasury, the sum of $3 for each and every day while they are acting as members of said board. The county assessor shall be president and the county auditor secretary of said board, which shall be known as the "County Board of Review." The board shall meet for assessment, review and equalization of taxes at the room of the county commissioners, in the courthouse of each county on the first Monday in June annually. Two weeks' previous notice of the time, place and purpose of such meeting shall be given by the county auditor in some newspaper of general circulation, printed and published in the county; or if no newspaper be published in the county, then by posting up notices in three public places in each township in the county. Such board shall have the power to hear complaints of any owner of personal property, except "railroad track" and "rolling stock" of railroads, to equalize the valuation of property and taxables made subsequent to the preceding first. day of March, and to correct any list of valuation as they may deem proper. It shall also have the power to equalize the valuation made by the assessors, either by adding to or deducting therefrom such sums as are necessary to fix the assessment at the true cash value. In all cases where the county board deems it necessary to add omitted property, or to increase the valuation thereof by the assessor, the county auditor shall cause the names of the persons to whose list property is to be added or the valuation of whose property is to be increased, to be inserted in the notice hereinbefore provided for; or such board may, at its option, cause to be served upon the person to whose list property is to be added, or the valuation of whose property is to be increased, a written notice that it is proposed to revise or correct his list, but such notice need not specify the particulars in which it is proposed to revise or correct the list or returns, nor shall it be necessary to specify particularly in the published notice, but it shall be sufficient in any or all such notices to state generally that it is proposed to correct or revise the returns, list, statement or schedule of the person or persons named; when such notice or notices are ordered by said board to issue, they shall be served by such county assessor. In case such county assessor neglects to serve the written notices herein provided for, they shall be issued by the auditor to the sheriff of the county, who shall serve the same at least three days before the matter comes up for hearing. In case the board adjudged that the returns, statement or schedule list shall be revised or corrected by adding property thereto, or by increasing the valuation of any property therein described, the taxpayer whose list, return, statement or schedule it adjudged, shall be revised or corrected as aforesaid, shall be liable for all costs occasioned by such revision or correction. The board shall correct all errors in the names of persons, in the description of property upon said list, and in the assessment and valuation of property thereon, and shall cause to be done whatever else may be necessary to make said list and returns of assessments comply with the provisions of this act. It shall pass upon each valuation, and may, on sufficient cause being shown, or on its own

motion, correct the assessment or valuation of any property in such manner as will, in its judgment, make the valuation thereof just and equal, and enter the valuation, when so changed by it in a separate column. A majority of said board shall constitute a quorum for the transaction of business, and may decide any question. Before entering upon their duties the members of the board of review shall each take and subscribe an oath for the faithful and impartial discharge of their duties as members of said board, which oath shall be administered by the auditor to the assessor, treasurer and freeholders, and by the assessor to the auditor, and shall be filed with the auditor, and shall be in the form following:

State of Indiana,

I.

County, ss.:

do solemnly swear that I will support the constitution of the United States, and the constitution of the state of Indiana, and that I will faithfully and impartially discharge my duty as a member of the board of review for said county; that I will, according to my best knowledge and judgment, assess, review and equalize the assessment of all the property of said county, and that I will in no case assess any property at more or less than its true cash value, as such value is defined by section 53 of the act concerning taxation, so help me God.

Subscribed and sworn to this

day of

189-.

At such meeting the county auditor shall submit to the board of review the assessment list of the county as returned by the township assessors and added to and returned by the county assessor for the current year, and the board shall proceed to examine and review the same. In addition to his other duties, it will be the duty of the county assessor to report to the board of review for the action of the board all corrections and changes in the returns and assessments of the township assessor, which in the judgment of the county assessor, ought to be made. The board of review will consider and act upon all recommendations made by the county assessor, and will also, of its own motion or on sufficient cause being shown by any person, add to the assessment list the names of persons, the value of personal property and the description and value of real estate liable to assessment and omitted on said lists. The board shall correct all errors in the names of persons, in the descriptions of property upon said lists and in the assessment and valuation of property thereon, and shall cause to be done whatever else may be necessary to make said lists and returns of assessments comply with the provisions of this act. The board shall pass upon each valuation, and enter the valuation as fixed by it, in a separate column. The list, as prepared by the assessors, shall stand as approved and adopted as the act of the board of review, except as changed by a vote as herein provided. The board may, on sufficient cause being shown or on their own motion, correct the assessment of valuation of any property in such manner as will in their judgment make the valuation thereof just and equal. To that end the board may examine, on oath,

any person touching the matter. Any member of said board may administer such oath. Said board is hereby given full power to send for persons and papers and to compel witnesses to answer under oath, touching any question concerning the assessment and valuation of property. The sheriff of the county shall serve all process not served by the county assessor, and obey all orders of said board. Nothing, however, in this section shall be taken or construed to authorize the board to assess any property at more or less than its true cash value as the same is defined in section 53 of this act. Where it appears from the returns of the assessors or from the corrections made in said return by the board, that any property owner has bona fide indebtedness, the same shall be deducted from the amount of his credits, listed in the county, and he shall be assessed only on the residue of his credits, which residue shall be fixed by the board of review.

This section amends section 8532, Burns' R. S. 1901. See notes to such section. County officers who are members of the county board of review are entitled to the per diem provided by statute for the members who are not county officers, during the time they serve as members of such board, and they are not required to pay the same into the county treasury. Seiler v. State, 160 Ind. 605.

Notice need only be given to taxpayers when the county board of review proposes to revise and correct individual assessment lists, and is not required when such board equalizes assessments of property by townships or other divisions of the county. Hubbard v. Goss, 157 Ind. 485.

If a taxpayer voluntarily appears before a county board of review when the question of revising his assessment is before such board, and takes part in the proceedings, such appearance waives the want of notice and confers jurisdiction on the board. International Assn. v. Board, 30 App. 12.

County boards of review have power to increase the assessment of personalty returned by any taxpayer for taxation. International Assn. v. Board, 30 App. 12; Brunson v. Starbuck, 32 App. 457.

The duties of county boards of review are limited to the correction of assessments and they can not make primary valuations of property for taxation. Stephens v. Smith, 30 App. 120.

County boards of review can not make original assessments of property for taxation for previous years, nor can current year assessments be increased because assessments have been omitted for previous years. Parkinson v. Jasper Co. Tel. Co. 31 App. 135.

8533. Duties and powers.-115. It shall be the duty of such board at such meeting to inquire as to the valuation of the various classes of property in the respective townships and divisions of the county, and to make such changes, whether by way of increase or decrease, in such valuation as may be necessary to equalize the same as between the townships or divisions of townships, and to determine the rate per cent. to be added or deducted in order to make a just and equitable equalization in the respective townships and divisions, so as to conform throughout the county to a just and equitable standard, reference being had to the natural and artificial characteristics and surroundings, and other elements of value. Such board shall also have power, in proper

cases, to reduce or increase the valuation of any particular tract or lot. Such board may consider lands, town lots and city lots as separate classes, if necessary, for the purpose of equalization, and determine a per cent. of addition or reduction for such or any of said classes within the respective townships, as between the several townships or other divisions. The board shall have no power to reduce the aggregate valuation of all the townships below the true cash value, nor increase the same beyond the amount actually necessary for a proper and just equalization. If the board shall find the aggregate assessment is too high or too low, or is generally so unequaled as to render it impracticable to equalize the same, it may set aside the assessment of the whole county, or of such township or townships therein, and order a new assessment, with instructions to the assessors to increase or diminish the aggregate assessment of their respective townships in such amount as the board may deem right and just and consistent with law. The duration of the session of the board of review shall not exceed twenty days in counties having a population of less than 20,000 according to the last preceding United States census; and counties having a population of more than 20,000 according to the last preceding United States census, the duration of the session of said board shall not exceed thirty days, except in the years for the assessment of real estate. In years for the assessment of real estate the session of the board of review, in counties having a population of less than 20,000 according to the last preceding United States census, shall not exceed thirty days, and in counties having a population of more than 20,000 and less than 50,000 according to the last preceding United States census, the duration of the session of said board shall not exceed forty days. In counties having a population of more than 50,000 according to the last preceding United States census, the duration of the session of said board shall not exceed forty-five days.

This section amends section 8533, Burns' R. S. 1901. See notes to such section. Notice need not be given to faxpayers by a county board of review when such board increases or decreases the assessment of property in a township, or other subdivision of a county, for the purpose of equalizing assessments. Hubbard v. Goss. 157

8543. Appeals from county board of review.

County auditors have no authority to state in certificates to transcripts on appeals from county boards of review to the state tax commissioners that the county board