River Falls journal. [volume] (River Falls, Pierce County, Wis.) 1872-2019, 1878-04-04
OFFICIAL.
LAWS OF WISCONSIN.
Published March p. 1878. !
CHAPTER 334

AN ACT in relation to the collection and re-
assessment of taxes, and amendatory OF sec
ton l, chapter 25O, of the laws OF Wiseon-
sin for 1877. entitled, IAN act 10 amend sec
ton IS of chapter 100 of the general laws OF
1863 entitled, AN act to provide for the re-
assessment of property for taxes, and the
levy of taxes thereon"
The people of the State of Wisconsin, repre-
scented in Senate and Assembly, do enact as
follows:
Section 1. Section one of chapter 250 of
the laws of Wisconsin for 1877, entitled An
act to amend section 16 of chapter $50, of the
general laws of 1865, entitled An act to pro-
vide for the assessment Of property for taxes
and the levy of taxes thereon Is hereby
amended SO that said section shall read as
follows: Section IS. Real property shall be
valued by the assessor eitherfrom actual view
or from the best information that the assessor
can practically obtain, at the fall value
which could ordinarily be obtained therefor
at private sale. In determining the value the
assessor shall consider, as to each plecelts ad-
vantage or disadvantage OF location,
quantity OF soil, quantity of standing
timber, water privileges, mines, minerals,
ouarries, or other valuable deposits known to
be available therein, and then value. Real
property held under lease from any religious,
scientific literary or benevolent association,
but otherwise exempt, shall be assessed to the
lessee. The assessor, having liked the value,
shall enter the same opposite the proper tract
or lot in the assessment roll. Property omit
ted from assessment in any of the three next
previous years, by mistake or inadyertence,
unless previously re-assessed for the same
year or years, shall be entered once addition
ally for each previous year OF such omission,
designating each such additional entry as
omitted for the year 1S-(giving year of omis-
sion); proUided that this section shall not be
construed as amending chapter 269 of the
laws OF Wisconsin for 1877, entitled IAN act
relating to iron orc and the assessment for
taxation of lands containing iron ore"
Section 2 No omission by any asses sor to
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 it is
to collect taxes in any town, city or village
within 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,
a verified statement in writing showing the
amount of taxes voted to be raised at the last
preceding annual meeting, or special meeting
of his district, together with a list Of all per-
sons and corporations liable to school dis
trict tax therein, nor any error or informality
in the proceedings Of any OF the ofhcers In
assessing property, levying or collecting taxes
or making returns of unpaid taxes, unless
such action, omission; error or informally
shall affect the substantial justice OF the tax
itself shall invalidate or in any wise affect the
validity of the assessment or tax. provided,
that nothing herein contained shall be held or
construed as relieving such officer from the
performance of any duty now required OF him
bv law, nor from any penalty or liability now
prescribed by law for neglect or failnre to
perform the same.
Section 3. In all actions brought in any OF
the circuit courts OF the State by tax title
claimants to quiet title under the provision
of chapter % of the general laws OF 1899, ana
of the several acts amendatory thereof, IN
which the former owner or owners, his or
their representatives or assigns, shall defend I
unon any ground other than those distinctly 4
specifed in section IS of said chapter y OF the I
general laws OF 1859, and the several acts /
amepdatory thereof; and in all actions /
brough in such courts to set aside or AVOID 4
any assessment, tax or tax proceeding BASED 1
thereon. or to recover back any tax previous /
liz paid on the ground that such assessment, I
tax or tax proceeding isfor any reason Invalid, 1
except when it is alleged that such tax has i
been paid, or the property affected by such /
action is not subject to taxation, In all such I
actions the party seeking to avoid such assess
ment tax or tax proceeding. or TO recover back /
such taxes. shall within such time as the 4
court shall order, and before he shall be en- I
titled TO the relief prayed for, or any part /
thereof tender or offer in writing 10 pay or /
allow. "a the case may be, 10 the person, Of /
fieer ar corp ration entitled To receive the 4
same. the lust and equitable proportion TO be 4
determined by the party making such offer, /
which the property on which such tax is
soarh. 10 be set aside or avoidt d ought in JUS
tice To nav OF the tax and interest at seven I
per cent per annum, justly chargeable upon /
the taxable property of the town city, or vii