1881 private laws – Ch.101 Sec.9
The chapter text below is provided for context. Scroll down to see the text of the law.
CHAPTER 101 AN ACT TO AMEND CHAPTER FIFTY-SEVEN, LAWS OF BIGHTEEN HUNDRED AND SEVENTY-FOUR AND FIVE, ENTITLED AN ACT TO INCORPORATE THE TOWN OF SHELBY, CLEVELAND COUN- TY, RATIFIED THE TWENTY-SIXTH DAY OF FEBRUARY, AN- NO DOMINI ONE THOUSAND EIGHT HUNDRED AND SEVENTY- FIVE. The General Assembly of North Carolina do enact:
Strike out all of section forty-three and insert the following: The clerk shall assess all personal property at its TRUE value, and in case of dissatisfaction an appeal may be had to the board of commissioners, whose decision shall be final. Andon the return of the tax list to the commissioners in the year one thousand eight hundred and eighty-one, and every three years thereafter, they shall forthwith appoint three freeholders, not of this body or assessors, who being duly sworn before the mayor to do equal and impartial justice to all in the discharge of their duties, shall assess each separate parcel of real property, with its improvements, at their TRUE value in money, lying within the incorporate limits of the town, and they shall make a list thereof together with the owner thereof, and return it to the commissioners on or before the fifteenth day in July in each and every year, and the value of the real estate of the assessor shall be assessed by the commissioners.