2 Real estate assessed in cities only. Elsewhere owners make their own returns, which tax receiver may revise as in case of personal 4 No assessment outside cities since 1896. Revaluation now going on. The forms prescribed by State Tax Commissioner are in rela- 6 The State Board of Equalization is a Tax Commission of five members, appointed by Governor, with full powers to prescribe forms 7 The State Tax Commission is making a complete tax survey of the state, which shows topography, character of soil, standing timber, etc. 1 Appointed in some cities. Bearing in mind the possibilities of error in the table, a study of it discloses the following: TAX MAPS Provisions by Statute for Tax Maps are Rare, but exist in these Alabama: Arizona: California: District of Columbia: Iowa: Mississippi : States and Provinces All property must be plotted. Provided for cities and towns. County must furnish to county assessor. County auditor must furnish. Required by law. Plat books required by law. County furnishes map to assessor. Furnished by county auditors. Required by law. Missouri: Nevada: New Jersey: Can be voted by township. Ohio: Oregon: Utah: Washington: British Columbia: Quebec: Required by law. Tax survey of State under way by Tax Commission. Owners must furnish. Cadastral System. Tax Maps actually in Use The following list includes, in addition to those named above, a number of States where tax maps are in local use, though not required by statute: |