The St. Cloud journal., 1872-03-14
I & oFFICIAE
LAWS OF MINNESOTA

oFFIcIAL a
LAWS OF MINNESOTA
81 Al. Act 70 Amsud Chapter Eleven Of Ii,
General Statutes relating TO Taxes
: Be y enacted BY the Legislature of tn,
state Of Ainnss ssota U & s..
sncTIcN l. Section twsntx.six Of chan
! tor eleven 10 hereby amended by str;kin.
out the word county" In the 23d line
r section 20. and insert in place thereof The
word town. S.; ~ -.
SEQ 2. Section twenty nine of said
chapter eleven ID hereby amended by strik
ing out the words "drst Monday in August
in first and second liues in said section 20
and insert in the place thereof the words
'second Monday in July" Also, said
section 20 is hereby smended by striking
out the words auditor Of his county" in
second liue Of section 20 and insert in place
thereof the words ''clerk of his township. +"
Slo 3. Section thirty of said chapter
eleven IL hereby amended Ly stri<ing out
the words "counsy auditor" in the second
hns, and the void "auditor" in the filh
line Of said section 80, and in each place
thereof insett the words "town clerk"
SEQ 4. Section thirty.one Of said chap
ter eleven IL hereby smsudsd by striking
ont the words ''county auditor" in the
ninth and the twenty third lines Of said
section 81 and insert in each place thereof
'ttown clerk"
SEQ. s. Section thirty.two Of said chap
tier eleven is hereby amended by striking
out the words "county auditor" in the
fourth line Of section 80 and insert in place
thereof the words "town clerk"
SEQ 6. Section thirty i've OF chapter
eleven 10 hereby amended by striking out
tho word Assessor" in tho frs. line OF said
I section IS and insert in the placs thereof
the words ''town board of equali1ation;"
also, By striking out tho word ''his" in the
third line of said section S3 and inser, in
: the place thereof the word ''the;" also, by
: striking out The word 'him'in the fourth line
: of said section 35 and insert in the place
> theree tho word '',hsm," also, by striking
: out the word "his"iL the sixth line Of said
section IS and insert in the place thereof
! the word "their:" alsc, by striking out the
I word "assessor'' in the last line of frs,
!, division Of sec. IS aud insert in the place
. thereof the words ''ssid board"
SEQ. !. Section forty..hree of chapter
eleven 10 hereby amended by striking out
the words ''him on or before tho Hrst Mon.
day of August in the sixth ahd seventh
lines OF said section AZ and insert in the
place thereof the words "town clerk of his
township, on Or before the third Molday
SEQ Q. Said chapter eleven is hereby
amended by adding tho following section ::
Section lb9 The town clerk, township
assessor and supervisors Of the township,
or tho council in incorporated villages, or
majority Of them, shsll form . town
board for the equalization of the real and
personal property Of their township. They
ahall meet on the second Moudsy of July
suuually, and on such other days between
that day and the third Monday 10 July en-
suing, as may be necessary or convenient,
at the usual place Of holding elections in
their several townships, when the town
clerk shall lay before them the returns of
the real and personal property made by the
assessor OF such tow wnship, aud having each
taken an oath fairly and impartially to
equalize the value Of the real and personal
property of such township agreeaby to the
provisions of this chapter, they shall i'm.
mediately proceed to examine, ascertain
and see that oil taxable property in their
township has been properly placed upon
the list and duly returned by the assessor,
'and in case the assessor BY inadvertence or
otherwise, shall have omitted TO place up
'en the list or make return any property,
real or personal, that should bave been
listed by him, it shall be the duty of said
board to place the same upon the list, with
: the true value thereof and proceed to
Eequalise the valuation % that each tract or
j.. lot Of real property, and each article, par
col or class Of personal property shall be
: entered on tho tar list 1t the true and full
value, and for this purpose they shall pos,
sess the power and authority, and be gov
erned by the following rules:
First-When said board are satisfied that
the list and stasoment of the assessor 20 re.
turned does not contain full aud complete
list and statement Of all the property, both
real and personal, including all monies,
credits, investments in bonds, stocks, Joint
stock companies or otherwise, it shall bs
the duty of said board to place all such tax.
able property omitted by the assessor, with
its true cssb value. upon such lis, and for
the purpose OF inquiriDg into such omis-
sions Of the assessor and ascertaining the
true value OF The property 80 omitted, rs
we'll % the true value of any property
placed upon the list and statement of the
assessor, said town board shall have a. full
power - y justice Of lhs peace for 10 issus
subpocnss for wi.nssses, compel their at.
tendance before said board, and to exam.
inc such witnesses upon oath touching tho
ownership, title, or valuation of any and
all property within thsir respective town.
ship required to be listed by the laws of
this State, aud all such examinations shall
be reduced to writing and sivued ~ The
person examined, and filcd aud kept Ia The
Office of the town clerk.
Second-They shall raise tho valuation
. Of each tract or 10. of real properly which,
in their opinion, 10 returned below its true
| believe to be the true and full value there
this chapter for the valuation thereof.
Third-Tley shall reduce The valuation
of each tract or lot of real property which
and full value to such price or sum as they
believe TO be the true and full value there
'of, agreeable to the rules prescribed in this
chapter for tho valuation thereof
Fourth-rhey shall raise The valuation
of each class Of personal properly enume,-
Ated in section of said chapter eleven,
which in their opinion is returned below
its true and full value, to such price or sum
- they believe TO DO the true AID full value
thereof, and they shall raise the aggregate
valuation Of the personal property Of each
individual wAoneyer they believe that such
aggregate valuation il less than the true
value OF tho taxable personal property pos.
sessed by such individual 10 such sum or
amount as they believe WAS the true and
full value thereof, agreeable to the rules
prescribed by this chapter for the valua.
ton thereof.
Fihh-They shall, upon application OF
any party aggrieved, reduce the valuation
ofeach class Of personal property euumer.
ated in section Of chapter eleven, afore.
said. which in their opinion 10 returned
above its true and full value, to such price
Or sum " they believe to bs the srus aud
full value thereof, and upon like applica.
tion, they shall reduces lhe aggregate valu
stion OF the personal property Of each indt.
vidual who in their opinion has been
assessed at too large sum to such sun
or amount ~ they believe was the true aud
full value of bis said personal property.
Sixth-Thoy shall not reduce the xgere-
gate value Of real property, or the sEgre-
gate value OF the personal property Of their
hW"oo"P Uo'oW tAe A3kF0R&t0 value tu0r0.
Of az returned by tho assessor, but they
may rsise the aggregate valuation OF such
rea! property, and Of each class Of personal
property Of said township whenever they
believe tho same 10 below the true and
full value Of ss,a property, 10 such sgsre-
gate amount ~ they believe to bs the true
and full value thereof, under the rules of
ehapter eleven a. amended.
s Seveath-Ths town clerk shall keep an
/ accurate journal or record Of the proceed.
I ings and orders Of said town board Of eeual.
isa.ion, and when any change is made BY
said board in the liss or valuation of the
personal property Of any person who.has
given In his list to the assessor under oath,
. statement Of the facts upon which such
change was made shall be entered upon the
journal Of the board.
Eighth-When the town board Of equal.
isa.ioa complete tseir equalization OF the
real aad personal properly Of the township,
and on or befors tho tirst u enday Of August
ensuing, snid board shall transmit to the
NONnkv An6it0P of thnsr rosno,,;~~