Ch. 4322, Acts 1895, 4663, Acts 1899; Acts 1907, scription and value of property, and in case of disagreement the matter shall be referred to and decided by the board of county commissioners when they meet to revise and equalize the assessment of the county. The county assessor of taxes may remove any assistant assessor of taxes who fails to discharge his duty properly or to complete his work within the prescribed time, and he shall have power to fill vacancies in that office at any time when he may deem it necessary. The assistant assessor of taxes shall receive as compensation for his services such fees as may be agreed upon by the county assessor of taxes, which compensation shall be paid out of the fees or compensation allowed the county assessor of taxes for such services. 722. (524.) Assessment of land previously omitted.Sec, 24: Ch. If any county assessor of taxes when making his assessment shall discover that any land in his county has for any reason escaped taxation for any or all of the three previous years or that any land was illegally sold for taxes and was then liable for taxation, he shall, in addition to the assessment of such lands for that year, assess the same separately for such year or years that they may have escaped taxation, or were so illegally sold, at the cash value thereof in such year, noting distinctly the year when such land escaped taxation, and such assessment shall have the same force and effect as it would have had if made in the year that the same escaped taxation, and taxes shall be levied and collected thereon in like manner and together with taxes of the year in which the assessment is made, but no lands shall be assessed for more than three years' arrears of taxation and all lands shall be subject to such taxation so escaping taxation to be assessed into whosoever's hands they may come: Provided, That the county assessor of taxes shall not assess any lot or parcel of land certified or sold to the State for any previous years, unless such lot or parcel of land so certified or sold shall be included in the list furnished by the Comptroller to the county assessor of taxes as provided by law; and the Comptroller shall not allow any commissions to the county assessor of taxes, tax collector, or costs to newspapers advertising the same, the assessor being liable and responsible for costs of advertising property wrongfully assessed and advertised in accordance with the provisions of this Section. Acts 1895, Sec. 25 Ch. 5605, Acts Ch. 5596. 723. (525.) When assessment roll to be completed; Ch. 4322, equalizing the assessment by County Commissioners; meeting to hear complaint, etc.-The county assessor of taxes shall complete the assessment rolls of their respective counties on or before the first Monday in July in every year, on which day such assessors shall meet with the board of county commissioners at the clerk's office of their respective counties for the purpose of hearing complaints and receiving testimony as to the value of any property, real or personal, as fixed by the county assessor of taxes, of perfecting, reviewing and equalizing the assessment, and may continue in session for that purpose from day to day for one week, or as long as shall be necessary. Due notice of such meeting shall be given by publication in a newspaper published in such county, or by posting a notice at the courthouse door, if there be no newspaper published in the county, at least fifteen days before the board will be in session for the purpose of hearing complaints and receiving testimony as to the value of any property as fixed and assessed by the county assessor of taxes: Provided, That the county commissioners of any county may, if they deem it necessary, extend the time for the completion of such assessment roll and for the purpose of revising and equalizing the assessment, a similar extension, not exceeding thirty days, giving due notice and an opportunity to be heard as to assessment and values as hereinbefore provided. Should the board increase the value fixed by the county assessor of taxes of any real estate or personal property, due notice thereof shall be given to the owner or agent of such property by publication in a newspaper published in such county, or by posting a notice at the courthouse door, if there be no newspaper published in the county, at least fifteen days before the board will be in session, to hear any reason that such persons may desire to give why the valuation fixed by the board shall be changed. The board of county commissioners shall meet on the first Monday in August or September of each year for the purpose of hearing complaints from owners or agents of any real estate or personal property the value of which shall have been fixed by the assessor, or changed by them, and for that purpose the board shall sit as long as it may be necessary. A statute giving a remedy for an illegal assessment embraces those assessments only in which there is error in matters of law. The judgment of the county commissioners upon a complaint for the abatement of a tax is a judicial act, in which the exercise of their discretion in fixing values can not be revised by any other tribunal. Shear v Commissioners Columbia County, 14 Fla. 146. $ 724 Ch. 5596, Ch. 4322, 5605, Acts 1907, Sec. 2; Ch. 5596, Acts 1907, Sec. 24. TAXATION Title 6. The county commissioners have no general power in making tax assessments but only such special and limited power as is specifically conferred by statute to secure equalization of tax values. When that power as specially conferred is exercised and final adjournment is taken, their special power as a board of equalization ceases. Sparkman v State, 71 Fla. 210, 71 So. 34. 724. Officers to comply with preceding Section. The county assessor of taxes and the board of county commissioners of each and every county in this State shall comply with the requirements of Section 723. 725. (526.) County Commissioners may raise or lower Sec. 26 Ch. value fixed by assessor; proviso.-The board of county commissioners shall have full power to equalize the assessment of the real estate or personal property in their respective counties, and for that purpose may raise or lower the value fixed by the county assessor of taxes on any particular piece of real estate, or item or items of personal property. It shall be unlawful for the county commissioners to lower the assessment of any personal property given in by the owner or assessed by the assessor, which shall not have been specified under oath. The county commissioners failing to obey this provision shall be subject to a fine of fifty dollars each, and suspension. Ch. 4322, Sec. 27 Ch. 1907, Sec. 25. 5596, Acts Ch. 4322, 726. (527.) No compensation for illegal assessments.The county assessors of taxes in this State shall receive no compensation for assessing lands which are not subject to taxation. 727. (528.) When clerk of Circuit Court to act for assessor; procedure in such case.-If from sickness any county assessor of taxes cannot attend at the time and place prescribed above, he shall transmit his assessment roll to the clerk, and the county commissioners may review and equalize the assessment. In case the county assessor of taxes in any county shall neglect to assess the property of the county previous to the first Monday in August of any year, it shall be within the power and discretion of the county commissioners to direct the clerk of the circuit court to make or complete the assessment. In case the clerk of the circuit court. shall make or complete the assessment, he shall perform all the duties which the county assessor of taxes would otherwise have performed. All assessments shall be legal which shall be assessed to the same owner as for the previous year: Provided, That the owner does not return it for taxation. Title 6. And the county commissioners shall have power to appoint a day for the purpose of equalizing the assessments so made, and shall proceed in the same manner as provided in Section 723, allowing at least fifteen days between the time of meeting at which the assessed value of any real estate or personal property may be changed by them and the time for hearing complaints from the person aggrieved. 728. (529.) Completing assessment roll; examination by county commissioners, etc.-It shall be the duty of the county assessor of taxes in each county immediately after the assessment of the county has been reviewed and equalized by the county commissioners, and the amount to be raised for the State and county and special tax school district, or other special tax purposes determined, to calculate and carry out the total amount of county taxes and the total amount of school district or other special taxes in separate columns prepared for that purpose in the assessment roll, setting opposite to the aggregate sum set down as the valuation of real and personal estate, the respective sums assessed as taxes thereon in dollars and cents, rejecting the fraction of a cent, if less than one-half, and counting as one cent fractions of one-half and over: Provided, That only three separate columns for entering taxes shall be provided in the assessment roll for any county; he shall also add up the column of assessment and taxes contained in the assessment rolls and make therein such recapitulatory tables as may be required by the Comptroller. And the said county assessor of taxes shall make out two fair copies of the assessment roll when thus completed, and shall annex to the original and each copy the affidavit in Section 732, which copies, with the original, he shall turn over to the board of county commissioners at a meeting to be held on the first Monday in October of each and every year for that purpose, at which meeting the county commissioners shall examine and compare such original and two copies and cause the county assessor of taxes, who shall attend such meeting from day to day, to correct all mistakes and inaccuracies in description and other character, and after such books shall have been examined and corrected, the board of county commissioners shall indorse on them a certificate that they have so examined them and that they are correct, which certificate shall be issued by at least three members of the board. and the county assessor of taxes shall then issue and annex to one of said books, the warrant as hereinafter provided, Ch. 4885, Acts 1901, 5596, Acts Ch. 4322, Acts 1895. Sec. 30; Ch. 5596, Acts 1907, Sec. 28. Ch. 4515, and a copy of said warrant shall be recorded in the minutes of the board of county commissioners, and the county commissioners shall not have power to change any assessment after the copies have been delivered to the tax collector and Comptroller and the original filed with the clerk of the court. The omission of words or taxes to indicate dollars and cents as the amount of assessment on the assessor's books, will not render the assessment void. Reid v Southern Dev. Co., 52 Fla. 595, 42 So. 206. 729. (530.) Division of funds.-That the Comptroller and treasurer shall cause a proper division of the funds assessed in accordance with law under the head of State Taxes, on the assessment roll, at the time such taxes are paid over to the State treasurer by the tax collector, and the treasurer shall credit the fund so received to general revenue, common school fund, one-mill tax and such other funds as may by law be required to be separately set apart. 730. (531.) Disposition of assessment roll.-The county assessor of taxes shall transmit one copy to the Comptrol1907, Sec. 29. ler and the other, to which the warrant shall be added, shall be delivered to the tax collector and the original shall be filed in the office of the clerk of the circuit court, together with the county tax assessor's assessment roll and records, after he has completed his assessment: Provided, That the county assessor of taxes shall, for assessment purposes, have the right to use any assessment roll on file in the office of the clerk of the circuit court, and the clerk of the circuit court shall deliver any such assessment roll to the county assessor of taxes and take his receipt for the same. The county assessor of taxes shall be responsible for any such assessment roll while in his custody, and he shall return the same to the office of clerk of the circuit court as soon as the assessment roll shall be completed. Ch. 4885, Acts 1901, Sec. 2; Ch. 5596, Acts The failure of the tax assessor to file copy of the assessment roll after the assessment has been completed is not ground for setting aside the assessment. Tampa v Mugge, 40 Fla. 326, 24 So. 189. 731. (532.) Duty of county commissioners as to rate of taxation; apportionment; certificate of clerk, etc.-The 1907, Sec. 30. county commissioners shall determine the amount to be raised for all county purposes and shall enter upon their minutes the rates to be levied for each fund respectively and shall ascertain the aggregate rate necessary to cover all such taxes and report the same to the county assessor of |