The Saline County journal. [volume] (Salina, Kan.) 1871-1893, 1876-04-06
The New Tax Law.


Below we give few of the moro i'm
portant changes in our system of assess
mcnt and collection Of taxes inaugrated
by the ncw law:
Section u provides that real property
shall be valued at it true value in money,
the value thereof 10 be determined by
Il Assessor from actual view and in
speciion OF The property, and not at the
price which such property might sell for
AT auction or forced sale. Aud further,
that all property belonging 20 religious,
literary, scientific, benevolent or CHAIR
table institutions or societies, IS well as
all school or university lands leascd or
held for profit, shall be listed at such
prce as the Assessor believes it will sell
for in money.
Sec Al provides that Township and
City Assessors shall give bond in the
sum Of $500 Tor The faithful perfor-
nance Of their duties, which bond snall
be payable TO the State of Kansas.
See. 10 provides that it shall be the
duty Of Assessors IN the year 1876, and
every second year thereafter, TO let in
numerical order, in the name of the
owner, ell real property in his township.
Sec. 81 provides that each Assessor,
when making the return Of the value Of
real estate, shall take aud subscribe an
oath, which shall be attached to his re
turn, wherein i; is stated that the assess
ment contains a correct description Of
each piece OF real property, and the
name Of the owner, as far rs he has been
able TO ascertain the same, and that the
price attached thereto is, rs he verify be-
Ievcs, the value thereof.
See 50 provides that the several As
county seat on thc first Monday of March
in each year, and then agree upon Az
cqual basis Of valuation Of such prop
erty as they may be called upon to as
scss, and further that il shall be- the duty
of the County Clerk to notify the Asses
sors at least ten days before the date OF
such meeting.
See 80 provides that the assessment
shall be made between the first day OF
March and the first day of May each
year also that property owners, under
oath, must furnish list OF their proper
" subject to tax.
See Il provides that the Board OF
County Commissioners shall be a board
Of equalization and shall meet on the Isl
Monday in June of each year.
Sec, IS provides that the County Com
mission rs shall meet on the first Mon
day in August Of each year to estimate
and determine the amount OF money to
be raised by tax.
Sec 96 provides that on the return OF
any unsaustied tax warrants by the
Sheriff TO tho County Treasurer, it shall
he The duty OF said County Treasurer, if
he believes such delinquent tax payer 10
have property which cannot be reached
bp said warrant, 10 file with the
clerk OF the District Court IA abstract OF
tho amount of taxes, penalty and costs,
accompanied by the last taX-warrani,
and the clerk shall enter the same on
his ind docket, when said unpaid
tax shall become a lien on real estate in
the same manner as II judgement, and a
warrant may thereupon bc issue by
said clerk which shall have the same
force as an execution, aud such real
estate shall be sold without apprais-
meut.
Sec. 98 provides that if any Treasurer
or Sheriff fail to Issue or serve or return
the warrants provided for by this act,
such officers shall be held liable for the
amount OF tax upon which warrants
have so failed 10 be issued, served or re-
turned.
See l27 provides that the owner Of
the property sold for tax can, within
three years from date of sale, AMI al any
time before the execution OF the decd,
redeem his land by paying the purchaser
the amount FOR which The property WAS
sold; and all subsequent taxes and
charges thereon, with interest AZ the rate
of 80 per cent. per annum on the amount
OF the purchase money.
Sec Ill provides that suit for the re
covery of land sold tor taxes must be
commenced within Eve years from date
of record Of taX-decl, and not thereai
ter.
Sec. l55 provides that all contracts
relative 10 the sale and conveyance of.
lands under any prior statute, shall be
completed according 10 the laws under
which they were made.