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October 28, 1930.
<br />
<br /> "Feeling it is the duty of the City Oouncil to prot$ct the interests of all of the citizens
<br />and to aid as far as the laws permits them to the end that taxes in the City of Portsmouth may
<br />be equalized: ~
<br />
<br /> Therefore, B~ it Resolved, That the City 0ouncil go' on'record as authorizing ~nd appointing
<br />0ity Attorney R. O~ Barclay, Oity Manager Frank C. Hanrahsn and Mr. Oheston H. Ms~rkham to re-
<br />present the 0ity ~s provided by law, and appear before the assessors or the equalization board,
<br />either one or both, and use their best efforts to the end that the taxes may be equalized and
<br />that they prepare themselves to call to the attention of the assessors or the bos~rd of eauali-
<br />zation either, or both, any properties which they feel are not properly assessed ac cordin~ to
<br />the intent of the-law,u
<br />
<br /> The resolution was adopted, and the communication from the Oity M~uager referred to
<br />the 0ommittee appointed under said resolution.
<br />
<br /> 3rd. "The matter of salaries and time of the EqualiZation~Board was referred to the City
<br />Attorney ~ud myself,
<br />
<br /> The Iaw provides that~the Board may sit mntil June 30th~ 1931, It-also-states that
<br />~the bos~vd shall beset_and give considerationto such complaints and-equalize such assessments,
<br />and shall moreover, be charge~d.with the especial duty of,increasing ~s well as decreasing
<br />assess~nts, whether specific complaint .be~m~de~ol ~no~, .if-i~its judgemen$~ the s~e.be neces-
<br />s~y to equ~ize ~d accomplish the endthat~the bu~de~ of t~tion sh~tl ~es~ equatty~upon
<br />~l citizens of such co~t~ or city.' The law ~ther provides ~ Section 3~ that 't~p~yers
<br />m~y ~pply for equ~ization; co~ties,~d ~cities m~y do s~e.~aa '~y city thro~h its appointed
<br />representative or ~ttorney may apply to the board of eq~izmtion to equ~ize the ~sessmen~
<br />of ~y t~p~ye=. The bo~d s~l he~ ~d dete~ine any ~d ~1 such oetmtions, and, by order,
<br />may incre~e~eOrease~or:~fl~t~a~$es~m~ttof~which~ompt~i~is~a~e;~d, b~ O~der, it
<br />may increase .or decrease ~ ~assessmen$, ~on its own motion; prov.ided~ h~ever, that no assess-
<br />ment sh~l be ino~emsed ~til ~te= the o~r of the property ~has been ~otified ~d given ~
<br />opport~ity ~o show cause ~alnst such ingress ~ess such owner ~s already been heard..
<br />
<br /> I believe that the law has given f~l power to the courts ~d the co,oil ~d tha~
<br />every w~y has been ~p~ovided t~t t~es ~y b~ equ~ized. It is ~ite ~ job ~d c~ no~ be
<br />thoro~hly gone over in a few sitti~s. I =eco~end that~ the m~im~ ~o~t of $2,500.00 ~
<br />appropriated for salaries a~d that a s~y of $!0.00 per day be pr~ovided ~d that the bomr~
<br />~e pe~itted '~de~ the law to hold ~oh sessions as necess~y within this ~o~t- ~til J~e
<br />30th, 1~31, ~ neoess~y. The law further Provides that 'the members of eve~ bo~dof equ~i-
<br />zmtion sh~l ~eceive Der diem ~oens~&on fo= time aotu~ly eng~ed in the duties of the
<br />bomrd, ~ich per di~ compen~tion sh~l be fixed by the co~cit of the citM. I believe t~t
<br />our citize~ would~be better s~tisfied if s~ficien~ time is ~ven to the work to be p~operly
<br />reviewed by the Board as ~inted by Judge B~n.
<br />
<br /> Approved: Yours t~ly,
<br /> R~ O, ~rclay, -
<br /> Olt~ At~orney~ Fr~k O. H~r~, Oity M~er."
<br />
<br /> On motion of Mr, Ogg, the co~ication w~s l~d on ~hs table.
<br />
<br /> UNFINISHED BUSINESS
<br />The daily financial report of the Accounting Department for the day ended October 2?, 1930,
<br />received and was ordered to be filed.
<br />
<br /> ~he following report was read from the City Attorney:
<br />
<br />Hon. 0ity Gouncil,
<br />Portsmouth, Virginia.
<br />
<br />"OctOber 28, 1930.
<br />
<br />Gentlemen:-
<br />
<br /> At your.last meeting you referred to me the following tax~m&tter~:
<br />
<br /> (1) Report of 0ity Auditor thaZ the Commissioner of the Revenue has relieved certain taxes
<br />under Section 414 of the Tax Code of Virginia.
<br />
<br /> I find that th~9ommissioner of Revenue has relieved taxes on real estate smountin
<br /> o Eightr-nine Dollars a~dTwelve Cents ($89.12), and 9n ~e~sonal property amounting to Seve~
<br />~undred s~ud FoX-fy-Two Dollars and Sixty-Two Cents ($?~2.~2) from the assessments made by him
<br />duringthe year 1930. I have investigated these matters as far as possible and believe that
<br />they were all properly relieved.- The City Auditor should give proper credit to the Ci~y Ool-
<br />lector for the ~mounts relieved.
<br />
<br /> (2) Order of Court relieving taxes on certain property assessed in the name of John
<br />Wesley Bracy and Nary Bracy. This matter w~s heard before the Court on Sep'tember ~Oth, last.
<br />It appeared that certain of the
<br /> assessments made against Mary Bracy wereagai~st property
<br />in which she had a life estat~e, and that certain other property was assessed' b~t~ to Nary
<br />Bracy and to L. M. Goodman. ~ -
<br />Bracv assess~ .......... T~n~._Co~t re~xeved the taxes against the life interest of Mary
<br /> . ~ ~ pxm~ ~o.I~ED~ ~ne ~me when the amendment to the 01t 0hatter took ef .
<br />an~ also the ro err wE~ch b' - ~" :~ · feet)-
<br /> P P Y elongs to L. M. Goooman and wrongfully assessed to Mary Bracy.
<br />
<br /> The following taxes should be relieved and proper credit given to the City Collector:
<br />
<br /> 1920 ........... 1425 S. County Street .... John Wesley Braoy--- $ 5.00
<br /> 1~21 ........... ?01 County and Richmond-- . , . 13.05
<br /> 1922 .......... , , " " " " ~ 22.05
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