1927_public laws_72_44
CHAPTER 71 AN ACT TO PROVIDE FOR THE LISTING AND VALU- ING OF ALL PROPERTY, REAL, PERSONAL, AND MIXED, AT ITS REAL VALUE IN MONEY. The General Assembly of North Carolina do enact: ARTICLE I.
Duties of township list-taker and assessor as to assessing and listing property. Each township list-taker and assessor appointed under the authority of this act shall advertise in five or more public places within the township not later than the twentieth day of April, notifying all taxpayers to return to him all real and personal property which each taxpayer shall own on the first day of May, and said return shall be made to the list-taker during the month of May under the pains and penalties imposed by law, and naming the times and places at which he will be present to receive tax lists. The township list-taker and assessor shall obtain from each taxpayer a full, complete and detailed statement of each and every piece and kind of property, real, personal, and mixed, which said taxpayer shall own on the first day of May, together with, as near as possible, the TRUE value in money of all such property owned by him, or them, or which may be under his or their control as agent, guardian, administrator, or otherwise, and which should be listed for taxation; and it shall be the duty of said township list-taker and assessor to ascertain by visitation, investigation, or otherwise the actual cash value in money of each piece or class of property in his township, and to list such property at its actual value for taxation. He is hereby authorized and empowered to administer oaths in all cases necessary to obtain full and correct information concerning any taxable real and personal property in his township.