Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1878-04-11
Published March rs, 1878. !
CHAPTER 334

AN ACT in relation TO the collection and re
assessments OF taxes, and amendatory of sec
uon !, chapter 25U, of the laws Of Wiscon,
Sin Tor 1877. entitled an act to amend Sec.
tion 10 OK chapter 100 of the general laws o.
1868 entitled'An act to provide for the reas
sessment OF property for taxes and the lev,
of taxes thereon
Inc people OF the State of Wisconsin, repre-.
sented IN senate and assembly do enact as
follows:
Section !: Section one of chapter $50, Of
the laws of Wisconsin for 1877, entitled, "An
! act to amend section Is of chapter 1870, of the
| general laws of 1866, entitled, IAN act to pro-
vide for the assessment of property for taxes
and the levy of taxes thereon Is hereby
amended 30 that said section shall read as fol-
lows: Section l6. Real property shall be vail
ued by the assessor either from actual view or
from the best information that the assessor can
practically obtain, at the full value at which
| could ordinarily be obtained therefor at pri,
vate sale: In determining the value the as
| SCISSOR shall consider, as to each piece, its ad-
vantage or disadvantage of location, quality of
soil, quantity of standing timber. water priyi-
| leges, mines, minerals, quarries, or other val
| liable deposits known to be available therein,
and their value. Real property held under
leases from any religious, scientific, literary
| or benevolent association, but otherwise ex-
empt shall be assessed to the lessee The as.
SCISSOR, having fixed the value, shall enter the
| same opposite the proper tract or lot in the
assessment roll. Property omitted from as
sessment in any of the three next previous
years, by mistake or inadvertence, unless pre-
viously re-assessed for the same year or wears
shall be entered once additionally for each
previous year of such omission, designating
| each such additional entry as omitted for the
year ls-(giving year of cmission): provided
that this section shall not be construed as
amending chapter 269 of the laws of Wiscon-
| sin for 1877 entitled, ian act relating to iron
ore and the assessment for taxation of lands
| containing iron ore."
| take or subscribe the oath required by law BY
him to be annexed to the assessment roll. no
omission or neglect of any town treasurer, city
marshal or other officer whose duty il is to
collect taxes in any town, city or village with
| IN this state, to take, subscribe or annex an
affidavit TO his return of delinquent 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-
| fed statement in writing showing the amount
| OF taxes voted to be raised at the last pre-
| CO ding annual meeting or special meeting of
| his district, or at any first meeting or special
| meeting OF his district, together with list of
| all persons and corporations liable to school
district tax therein, or any error or informal
| ity in the proceedings Of any of the officers in
assessing property, levying or collectin taxes
| or making returns of unpaid taxes, unless such
action, omission, error or informally shall af-
| feet the substantial justice of the tax itself,
| shall invalidate or in any wise affect the val
idity OF the assessment or tax; provided that
| nothing herein contained shall be held or con-
strued as relieving such officer from the per-
formance of any duty now required of him by
law nor from any penalty or liability now pre-
scribed by law for neglect or failure to per-
| form 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 general laws of 1859, and
ofthsseveral acts amendatory thereof in which
| the former owner or owners, his or their rep
| resentatives or assigns shall defend upon any
ground other than those distinctly specified in
| section 38 of said chapter % of the general
| laws of 1859, and the several acts amendatory
thereof; and in all actions brought in such
| court to set aside or avoid any assessment
tax or tax proceeding based thereon, or to re-
cover back any tax previously paid, on the
ground that such assessment, tax or tax pro-
ceeding is for any reason invalid, except when
it is alleged that such tax has beea paid, OIL
the property affected by such action is not
| subject to taxation, IL all such actions the
party seeking to avoid such assessment, tax
or tax proceeding or to recover back such
taxes, shall within such time as the court shall
order, and before he shall be entitled to the
relief prayed for, or any part thereof, tender
or offer in writing to pay or allow, as the case
may be, to the person, officer or corporation
entitled to receive the same, the Just and
equitable proportion to be determined by the
party making such offer, which the property
on which such tax is sought to be set aside OF
avoided, ought in justice to pay Of the tax and
interest at seven per cent per annum, justly
chargeable upon the taxable property of the
town, city or village in which the same was as
sessed, or attempted to be assessed, for the
year in which the same was SO as
assessed or attempted to be assessed and
serve such offer of payment or allowance, al
the case may be, upon the opposite party.who
shall ftae same is accepted, serve written no
tice thereof within twenty days. If such of
fer shall be accepted, and the money be paid
the action shall be dismissed, and the cost
shall be apportioned by the court to the par.
ties, or either of them, at the discretion of the
court. But if such offer be not accepted, ant
it shall be finally adudged and determined
that the amount so rendered or offered to be
paid was not equal in amount to the amount
of taxes justly chargeable against said land
for such year, and the said interest, judgment
shall be rendered against the party maxim.
, such tender or offer, for the whole amount o
taxes so Justly chargeable, and full costs. But
, if the amount of such tender or offer to pa,
shall be equal to or greater in amount thar
the amount Of taxes so justly chargeable
+ and such interest and such tender shall b,
made and kept good by payment of the amour
so rendered or offered to be paid into court
, then the party making such tender shall re
, cover full costs against the opposite party.
, Section 4. In any action which has beef
or which shall be commenced for the recover
of any sums of money paid and for take
! levied either upon real or personal property
t or both, if upon the trial It shall appear tina
D the assessment upon which the taxes were g.
paid is void, the court, before entering jndg
{ ment i'll the action shall continue the actor
, for a sufficient and reasonable time to permi
g | a re-assessment under the provisions of thi
, act, of the property affected by such void as
sessment, and such reassessment shall there
upon be made in accordance with the provis
e ions of this act, if from such reassessment AM
t apportionment it shall appear that the sum O
G sums paid for taxes by the plaintiff are n
8 greater than his equitable and just share o
] the taxes, as so reassessed and apportioned
{ Judgment shall be entered for the defendant
and if from such reassessment and aportion
ment it shall appear that the plaintiff has pait
8 more than his equal and just share of the take
I judgment shall be entered in his favor for tn,
excess only over such equal and just share
, Section g. In all actions hereafter trie,
: upon issue joined in any of the courts of th
state in which it shall be sought by eithe
party, to avoid or set aside in whole or in par
any assessment tax or tax proceeding, for an,
of the causes mentioned in this act, if the cour
shall be of the opinion, after hearing in tina
behalf had, that for any reason affecting tn,
. ground work of the tax, and affecting ali tn,
property in any town, village, city or county
said assessment tax or tax proceeding should
be set aside, it shall Immediately stay all pro