River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1878-04-04

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serve written notice thereof within twenty
days. Ii such offer shall be accepted, and the
money be paid, the action shall be dismissed,
and the cost shall be apportioned by the court
to the parties, or either of them, at the discre-
tion ofthe court But II such offer be not ac-
cepted and it shall be finally adjudged 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 lands for such year, and the said interest,
judgment shall be rendered against the party
making such tender or offer, for the whole
amount of taxes so justly cha~geable, and full
costs. But If the amount Of such tender or
offer to pay shall be equal to or greater in
amount than the amount OF taxes so justly
chargeable, and such interest, and such tender
shall be made and kept good by payment of
the amount so rendered or offered to be paid
into court, then the party making such tender
shall recover full costs against the opposite
party.
Section A. IL any action which has been or
which shall be commenced for the recovery Of
any sum or sums of money paid as and Tor
taxes levied either upon real or personal prop
erty, or both, If upon the trial it shall appear
that the assessment upon which the taxes
were so paid is void The court, before entering
judgement in the action, shall continue the
action for a sufficient and reasonable time to
permit a reassessment under the provisions
of this act, of the property affected by such
void assessment, and such reaSsessment shall
thereupon be made in accordance with the
provisions OF this act. II from such reassess-
ment and apportionment it shall appear that
the sum or sums paid for taxes by the plaintiff
are no greater than his equitable and just
share of the taxes, as so reassessed and appor-
toned, judgment shall be entered for the de-
| fendant; and II from such reassessment and
| apportionment ii shall appear that the plain
| tiff has paid more than, his equal and just
share of the taxes, judgement shall be entered
| in his favor for the excess only over such equal
and Just share.
| Section 5. In all actions hereafter tried up
on issue joined in any of the courts of this
| State in which it shall be sought by either
party, to avoid, or set aside in whole or in
| part, any assessment tax or tax proceeding,
| for any of the causes mentioned in this act, if
| the court shall be of the opinion, after hear
| ing in that behalf had, that for any reason
affecting the ground work OF the tax, and
affecting all the property in any town, village,
| city or county, said assessment tax or tax
proceeding should be set aside, it shall I'M
mediately stay all proceedings in such action,
and in all other actions brought to set aside
| such tax in such town, village or city, until
| reasscssment of the property of such town,
| village or city can be made, and the proper
| authorities of such town, village or city shall
| Immediately proceed to reassess the property
| thereof, in the manner specified in section of
| this act and shall levy upon the property
thereof the amount OF tax for the year in
| question levied in such year in such assess
/ ment district, ana SucH reaSSSsslneHb hldil Uc
| made by the assessor OF such town, village or
! other assessment district, and the town
clerk of such town. village clerk ofsuch village,
and city clerk of such city, n which such
| assessment district is situated, han extend
upon such assessment roll the tax levied upon
the property of such assessment district III
| such wear and such assessment roll and such
| tax so extended thereon shall be and ecome
1 a public record and shall be eonclus We evil
dence of the amount of tax Justly cha geable
| against such plaintiff and upon the los or lots,
| tract or tracts of land respecting VIII ich the
! said action is brought, and shall also be con-
/ elusive evidence of the amount Of tax justly
| chargeable against any and every othel per-
| son or corporation, and every other lot, par
| eel or tract of land in such tax roll for such
| year, in any legal proceeding that MAJ arise
respecting the same; progided, however, that
no Judgment rendered in any such action
| shall be taken or understood as in 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 other proper
tv than that described in the complaint in
| such action.
Section 6. Every action of proceeding for
the recovery of lands heretofore sold, or 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; prootded, that in
the case of tax deeds heretofore issued, the
action, fnot already barred, shall be brought
within nine months after the publication OF
this act, and not thereafter.
Section T. Every action or proceeding to set
aside any sale of lands for the non pay ment of
taxes, or to cancel any tax certificate, or to re-
strain or prevent The issuing of any tax deed
or any tax certificate, or to set aside and can
eel tax deed, shall be commenced within
nine months after the making or such sale,
date of such certificate, or recording of such
tax deed, as the case may be, and not there
after ptouided that in the case of tax deeds
heretofore issued the action, if not already
barred, shall be brought within nine months
after the publication of this act, and not there
after.
Section s. The provisions of the two pre-
eeding sections shall not apply to any case
where the lands so sold, or described in such
tax certificate, or tax deed, were not liable to
taxation, or where the taxes on such lands
have been paid or the lands redeemed accord
ing to law.
Section o. Every action hereafter brought
to recover back from any county, town, city,
or village, any money paid for taxes, upon the
ground thai such taxes are invalid, shall be
brought within one year after the payment Of
such taxes and not thereafter, and no action
shall be brought to recover back any taxes
heretofore paid, unless such action shall be
brought within nine months after the passage
of this act.
Section TO- fit shall appear from any tax
roll or tax proceeding heretofore made or hac,
that any sum of money is due from any per-
! son, or is charged against any lands or other
property, and such taxes have been returned
as delinquent TO the county treasurer oil the
proper county, and such person and the own
er of the lands or property so charged with
such taxes, shall claim such taxes to be Illegal
for any cause, the county treasurer, county
I clerk and district attorney OF such county NAV,
I.if they shall deem that there is reasonable
cause to believe such taxes illegal, compro-
mise with such person or owner and receive
| in lion of fha thu whole tax nnnpArnU 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 of such county.
Section IL. In all cases where re-assess
ment is ordered in any town, city or village,
in pursuance of the provisions Of this act the
re -assesssment roll of such town, village or
! 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, rs is provided by law for the re-
vision of the annual assessment roll of such
town, city or village, by the board OF review
! thereof.
! Section u. No assessors shall be allowed
in any court or place, by his oath or testimony,
1 to contradict or impeach any affidavit or GER
| tificate made or signed by hun as such as
| SCISSOR.
Section 10 This act shall be constructed
4 TO permit the fe-assessineht Dy oi uhucl thS
/ direction or authority Of any city, Of the prop
crty, real and personal therein, which city,
/ before and until the passage of this act was
authorized by law to make its own tax sales,
! tax certificates and tax deeds, by IT'S Owl,
| proper officers And in andfor and In respect
/ to very such city, and the property, real and
personal therein the mayor and council there
! Of the assessors thereof the city clerk thereof,
! the board of equalization thereof, and the
city treasurer thereof, shall, as to any such
city and the wards therein, respectively exer-
else all the powers, and perform all the duties
| and proceed in the manner hereinbefore pro:
| vided in respect TO the towns, villages ana
other cities, and exercise the powers and per-
form the duties developed upon the board OF
supervisors, upon the assessors, upon the
/ town clerk, upon the board OF review, and
| upon the town treasurer respectively, Tor the
| thereof.