Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1878-04-04
GENERAL LAWS OF WISCONSIN.
Published March .. lSIS.

The people Of the state Of WISCONSIN, represented in
Senate and sSenblg do enact as foIlOIgs:
Seetion l. Section one of chapter go, OF the laws
OF Wisconsin for 1877, entitled IAN act to amend
section Is Of chapter 5O Of the general laws of 1855
entitled An act to provide for the assessment of
property for taxes and the levy of taxes thereon
as follows: Section Is. Real property shall be val
ued by the assessor either from actual view orfrom
the best information that the assessor practi-
cably obtain ar the full value which could OTdnar-
lily be obtained therefor at private sale In deter
mining the value the assessor shall consider as TO
each piece, its advantage or disadvantage of loca-
water privileges, mines, minerals, quarries or
other valuable deposits known to be available
lease from any religious scientific, literary or be-
neyolent association, but otherwise exempt. shall
fixed the value shall enter the opposite the
proper tract or lot in the assessment roll Property
omitted from assessment in any of the three next
previous years. by mistake or inadvertence unless
Ia tTT f f ear OF years
year of such omission designating each such addi-
year of omsson}: prordsd that his secti0 snail
not be construed as amending chapter 269 of the
laws of Wisconsin for 1884, entitled IAN act relating
to iron and the assessment for taxation of lands
containing iron Ore:"
or subscribe the oath required by law by him to be
annexed TO the assessment roll, no omission or
neglecl of any town treasurer, city marshal
other officer whose duty il is 70 collect taxes in any
scribe or annex affidavit to his return of deItn-
quent taxes to the county treasurer no omission or
failure of any school district clerk to deliver to the
town clerk in which the district is situated veri-
ned statement in writing showing the amount of
al meeting or special meeting OF his district
any 1rSt meeting or special meeting of his district
liable to school district tax therein norany error
or informality in the proceedings of any of the
officers in assessing property evying collecting
taxes, or making returns of unpaid taxes, unless
affect the substantial Justice of the tax itself shall
1nyadate or in any wise affect the validity the
Contained shall be held or eon T as geeTn
such officer from the performance of any duty now
required of him by law, nor from any penalty or
liability now prescribed by law for neglect OF fail
ure to perform the same.
Section 3. In all actions brought in any of the
circuit courts of this state by tax title claimants to
quiet title under the provisions of chapter - of the
tory thereof, in which the former owner or owners
n ms or a tTa1 81 sns SAL defend
fed in section 38 of said chapter % of the general
laws of 1885, and the several acts amendatoTy there
of and in all actions brought in such courts to set
aside or avoid any assessment tax or tax proceed
ing based thereon or to recover back any tax pre-
yiOusly paid, on the ground that such assessment
tax or tax proceeding is for any reason invalid
or the property affected by such action is not sub
lect to taxation, in all such actions the party seek
ing to avoid such assessment, tax or tax proceed
ing or torecoyer back such taxes, shall within such
time as the court shall order and before he shall be
entitled to the relief prayed for any part there
OF tender or offer in writing to pay or allow, the
entitled to receive the same the just and egnfaBie
proportion to be determined by the party making
IS to be set ASIDE agG SpH as a9
to pay of the tax and interest at per cent per
annum, justly chargeable upon the taxable prop
erty of the town, city village in which the same
was assessed, or attempted to be assessed for the
year IN which the same was so assessed or attempt
ed to be assessed and serve such offer of payment
party, who shall if the same is accepted serve
written notice thereof within twenty days If such
offer shall be accepted, and the money be paid the
action shall be dismissed and the cost shall be APP
portiOned by the court to the parties either of
offer be not accepted and it shall be finally adudged
and determined that the amount so rendered or Of
amount of taxes -justIy chargeabe against said
lands for such year and the said interest Judgment
IN al inn oh,
tender or offer, for the whole amount of taxes so
of such tender offer to pay shall be equal to or
greater in amount than the amount of taxes so
der Shall be made and kept good by payment Of the
amount so rendered or offered to be paid into court
fun costs against the opposite party i'''''i
Section 4. In any action which has been or which
sums of money paid as and for taxes levied either
upon real or personal property or both if upon the
trial it shall appear that the assessment upon which
the taxes were so paid is void. the court before
action for sufficient and reasonable time to permit
reaSsessm under the provisions of this act of
such assessment shall thereupon be made in
cordanee with the provisions of this act. If from
pear that the sum or SUMS paid for taxes s by fRe
plaintiff are no greater than his equitable and Just
share or the taxes so reaSSesSed and appOrtiOned
Judgment shall be entered for the defendant; and
II IRON SuGn @ ana it
his equal and Just share Of the taxes Judgment
over such equal and just share
SectlGn In al actions hereafter tried upon issue
Shall be sought by either party, to avoid, or set
ASIDE IN whole or i'll part. any assessment tax
this act if the court sIalI be of the opinion after
bearing in that behalf had that for any reason af-
al the property in any town, village, city county
SAD assessment tax or tax proceeding should be
set aside It shall immediately stay all proceedings
m suGh action and in all other actions brought to
SET aside such tax in such town, village city,
III III a reaSSesSment OF the property of such town.
xtlage or city can be made. and the proper author
proceed to reasSess the property thereof, in the
manner specified in section of this act and shall
for the year in question levied in such year in such
assessment district and such reassessnent shall be
assessment district, and the town clerk of such
town village clerk of such village and city clerk of
such city, in which such assessment district is sit
uated, shall extend upon such assessment roll the
tax levied upon the property of such assessment
such tax so extended thereon shall be and become
public record and shall be conclusive evidence of
the amount of tax justly chargeable against such
plaintiff and upon the lot lots, tract or tracts of
and shall also be conclusive evidence of the amount
OF tax justly chargeable against any and every
other person or corporation and every other lot
parcel or tract of land in such tax roll for such
speeding the same; presided h6cerer that no j9dg-
ment rendered in any such action shall be taken or
understood as III any way affecting the validity of
any tax against any other person than the parties
to such action or any tract or parcel of lands or
in such action '-'''' III 'i'e
Section s. Every action or proceeding for the re-
coVefy OF lands heretofore sold which may
hereafter be sold, for the nOn-payment of taxes
heretofore levied, shall be commenced within nine
months after the recording of the tax deed and not
thereafter proptded that in the case of tax deeds
heretofore issued the action if not already barred
shall be brought within uine months after the pub
lication of this act and not thereafter,
Sectlon I Every action or proceeding to set aside
any sale of lands for the nOnpayment of taxes or
to cancel any tax certificate or to restrain or pre-
icate, or to set aside and cancel deed shall be
commenced within nine months after the making
of such Sale date of such certificate recording
OF such tax deed as the case may be- and not there
issued the action, if not already barred shall be
brought within nine months after The publication
Section 8; The provisions of the two preceding
sections S snail not apply to any case where the
tax deed, were not liable taxation or where the
taxes on such lands have been paid or the lands
sections Every action hereafter brought to re-
any money paid for taxes upon the ground or f
such taxes are invalid, shall be brought within one
year after the payment of such and not there
after and action shall be brought to recover back
any taxes heretofore paid unless such action shall
be brought within nine months after the passage
Section 10. If it shall appear from any tax roll
sum of money is due from any person. or is charged
have been returned as delinquent to the COUNTY
treasurer of the proper county, and such person or
the owner of the lands property so charged with
such taxes, shall claim such taxes be illegal for
any cause. the county treasurer county clerk and
deem that there is reasonable cause to believe such
taxes Illegal! compromise with such person own
and receive in lieu of the whole tax so appearing
due or charged as aforesaid such part thereof as
the said county treasurer county clerk and district
attorney, or majority of them shall determine, to
be equitable and for the best interest county
Section IL. In all cases where re-asSeSment is
ordered IN any town city or village, in pursuance
OF the provisions of this act the reassessmen roll
of such town. village city, when prepared by the
assessor thereof, shall be submitted to and passed
upon by the board of review of such town. city or
village in the same manner in all respects and
with like notice. as is provided by law for the reyiS
ion OF the annual assessment roll of such town. city
or village, by the board of review thereof.
! Section T. No assessor shall be allowed in any
court or place by his oath or testimony, to contra