The St. Cloud journal. [volume] (St. Cloud, Minn.) 1866-1876, 1872-03-14
OFFICIAL
: LAWS OF MINNESOTA
An Act to Ameud Chapter Eleven of The
General Statutes relating to Taxes
Be it enacted BY the Legislature of tho

General Statutes relating to Taxes
Be it enacted by the Legislature of tn,
State Of Minnesota
SECTION l. Section twenty.six Of chsp
ter eleven is hereby amended by etr,kin.
out the word county" In the 23d line G
section 26, and insert in place thereof III,
word town.
Sec 2. Section twenty nine of sal,
chapter eleven is hereby amended by strk
ing out the words first Monday in August
10 trst and second liues in said sec.ion %
and insert in the place thereof the word.
"seco'd Monday in July" Also, sale
section ~ is hereby smeuded by strik me
out the words auditor Of his county" il
second line OF section 90 aud insert in place
thereof the words ''clcrk Of his township
SIC 3. Section thirty Of said chapter
eleven is hereby amended hy slri King Out
the words ''coun;y auditor" in the second
line, and the word ''auditor" in the fl'tl,
line of said section 30, and in each pace
thereon insert tho words town clt TX
SEC 4. Section thirty. ono Of SAID chap
ter elt ven is hereby smsAded by striking
cut the words county auditor" in the
ninth and tho twenty third lines of said
section 81 and insert in each place thereof
town clerk"
SEC. s. Section thirty.two Of said chap
ter eleven is hereby amended by striking
out the words county auditor" in the
fourth line Of section 80 and iusert in place
thereof the words "town clerk"
SEQ 6. Section thirty five OF chapter
eleven 10 hereby amended by striking GU.
the word ''asses> orr in tho first line OF said
section S5 and insert in the placs thereof
ofo -
also, by striking out the word This" in the
third line of said section 35 and iuser' in
the place thereof tho word the" also, by
striking GU. the word 'nim'in the fourth line
OF said section 50 and insert in the place
thereof tho word them" also, by striking
out the word "his'iL the sixth line OF said
/ section IS aud insert in the place thereof
the word "their;' also, By striking out the
word "assessor" in the last line of frs,
division Of sec. IS aud insert in the place
; thereof the words said board"
SEQ. 7. Section for,y.three of chapter
eleven is hereby amended by striking out
the words "him on or before tho frs. Mon.
dsy Of August" in the sixth aid seventh
lines Of said section AZ and insert in tie
place thereof the words "town clerk of hi.
township, on or before the third Monday
Of July"
SEo 8. Said chapter eleven is hereby
Section 1859 The town clerk, township
assessor and superv sors OF the township,
or the council in incorporated villages, or
majority of them, shall form a town
board for the equalization Of the real aud
shall meet on the second Moodsy Of july
nd thor
that day and the third Monday ia July en-
suing, rs 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 township, aud having each
equalize the value Of The real and personal
property OF such township aSreeAbIy to the
provisions Of this chapter, they stall i'm.
Inediately proceed to examine, ascertain
and see that all taxabio property in their
township has been properly placed upon
the list and duly returned by the assessor,
and iu case the assessor by inadvertence or
otherwise, shall have onltted 10 place up
on the list or make return any properly,
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 tIuo value thereof and proceed to
equalse the valuation 90 that each tract or
lot OF real property, and each article, par
eel or class Of personal property shall be
entered on the tax list At the true and full
value, and for this purpose they shall pos
sess the power and authority, and be vow
erned by the following rules:
ElFSt-Wien aAid hourd sro 80 tisGod tbo+
the list and statement of the assessor 20 re-
turned does not contain full and comp,et ia
list and statement Of all the properly, both
real and personal, including all monies.
credits, investments in bonds, stocks, INT
stock companies or otherwise, it shall b.
the duty OF said board to place all such tax.
able property omitted by tic assessor, with
lts true casD value. upon such lis ard for
the purpose OF figuring into such omis.
slons OF the assessor and ascertalning the
true value OF the property 50 omitted, rs
we'll az the truo value OF any properly
placed upon the list and statement Of the
assessor, said town board shall have ~ iull
power as justice OF tLo peace for TO is4ug
subpocnes FOR witnesses, compel their NJ.
tendance before said board, aud to exam.
Inc such witnesses upon oath touching tho
ownership, title, or valuation of any and
all property within THAR respe i've town
ship required to be listed by the lsws of
TINS State, aud all such examinations shall
Re reduced to writing and sHucd = ii
person examined, and hlvd aud kept III tllu
Office of the town clerk.
Second-They shall raise tho valuation
Of each tract or 10, OF real property which,
in their opnioa, is returned below its true
and full value to such price or sum as they
h believe to be the true and full value there
of, agreeable to the rules prescribed by
this chapter for the valuation thereof
Third-Tiey sh,ll reduce the vau,tion
OF each tract or lot Of real property which
in 'hoir opiuiou is returned above its true
and full value 10 such price or sun ~ they
believe TO DO tho true aud full value there
OF, agreeable TO the rules prescribed in lhi.
chapter tor tho valuation thereof
Fourth-rhey snail raise tho valuation
OF each class Of personal properly enume:-
a'ed in section of said Chapter eleven,
which IN their opinion is re;urued below
It's true and iull value, TO su"h price or sum
~ they believs o DO tho truo aud iull value
thereof, and thy shall raise the aggregate
valuation of tho rers"nal property Of each
individual wboneyer they televe that such
aggregate valuation is less than the true
value OF the taxable personal properly pos
sessed by such Individual TO such sum or
amount as they believe WAS the true and
full value thereof, agreeable to the rules
prescribed by this chapter for tho valua
ton thereof.
Fifh-They shall, upon application OF
any parry aggr'evcd, reduce the valuation
ofeach Class OF personal property euu,ner
ated in section Of chapter eleven, afore.
SAID, which IN their opinion is returned
above lts true and full value, to such price
or sum VI they believe 10 be the true and
full value thereof, and upon like appiica.
ton, they shall tduce The aggregate valu
alton OF the personal properly Of each indl.
vloual who IN thor opinion has boon
assessed ut too large sum to such sum
or amount a. they believe was the true aud
iull value OF bis said personal property.
Sl1th-Thoy shall not reduce the asgre-
gate value OF real property, or the aggre-
gate Value OF the personal property of their
township below the aggregate value there.
OF az returned by tho assessor, but they
may raise the ag9rega,e valuation OF such
rea. property, and Of each class OF personal
property OF said township whenever thew
believe the same ia below the true AID
iuii value OF SAID property, 10 such agsre-
gate amount ss they believe to be tho true
and full value thereof, under the rules of
chapter eleven ~ amended
Seventh-Tks town clerk shall keep an
accurate journal or record Of the proceed.
ings and orders Of said to wn board of equal.
zaslon, ard when any change 10 made by
said board in the lisi or valuation of the
personal properly Of any psrson who..has
given in his list to the assessor under oath,
statement Of the facts upon which such
change WA made shall be entered upon the
journal of the board.
Eighth-When the town board Of equal
isa.ion complete taoir equalization OF the
real and personal properly of the township,
aud on or before tho first N onday of August
ensuing, slid board shall transm;t TO the
county auditor of their respective Counties
true and correct copy Of the list and
abatement Of all property, both real aud
personal, Of tho township so LISTED an !
assessed By the assessor as corrected and
equalized By said board rs aforesaid, and TO
which quorum OF the members shsll sub.
tho tn L.,