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CHAPTER V.

Town Assessor.

1. The duties of the assessor shall be the same as are, or
as may hereafter be by law prescribed for assessors for the
State, except so far as they are herein or may hereafter be
modified.

2. It shall be his duty to commence the assessment of
persons and of property annually on the first day of February,
and said assessment shall be completed by the first day of the
following July.

3. The assessor shall ascertain the value of any improvements
made and note the same in his assessments together
with the changes that may have occurred in the ownership of
any real estate, basing his assessments of all real estate on
the valuation of such property by the State assessor.

4. It shall be his duty to assess all taxes on licenses imposed
by the council and report the same forthwith to the
collector for collection. He shall also furnish the treasurer on
the first of July and on the first day of January in each year,
a full list of all taxes on licenses assessed by him within the
preceding six months.

5. The assessor shall annually make out a land book and
personal property book in the same manner the State assessors
are required to do. He shall make off two copies of said
books and deliver the same to the council at the first meeting
in the month of August.

6. The treasurer shall, at the expense of the town, furnish
the assessors with the form of the books which he is required
to make out.