Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1878-04-11

set aside any sale Of lands for the
non payment of taxes or to cancel
any tax certificate, or to restrain
or prevent the issueing of any tax deed or any
tax certificate, or to set aside and cancel tax
deed, shall be commenced Within nine months
after the making of such sale date of such
certifcate,or recording of such tax deed, as the
| Gaze may be, and not thereafter PROVIDED. that
in the case Of tax deeds heretofore iussued the
action, if not already barred, shall be brought
within nine months after the publication of
this act, and not there after.
Section 8. The provisions of the two pre-
ceeding 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 Q. Every action hereafter brought
to recover back from any county town, city
| or village, and money paid for taxes, upon the
ground that such taxes are invalid, shall be
brought within one year after the payment of
suchs 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 10. Fit shall appear from any tax
roll or tax proceeding heretofore made or had
that any sum of money is due from eny per-
son, or Is charged against any lands or other
property, and such taxes have been returned
as delinquent to the county treasurer of the
proper county, and such person or the owner
OF the lands or property so charged with such
taxes, shall claim such taxes to be illegal for
any cause, the county treasurer. county clerk,
and district attorney of such county may, if
tney shall deem that there is reasonable cause
to believe such taxes illegal, compromise with
such person or owner, 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 of such
county.
Section III. In all cases where re.assess-
ment so ordered in any town, city or village,
In pursuance of the provisions of this act, the
re.assessment 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 respec Is, anu with
u Ike notice, as 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 10. No assessor shall be allowed
in any court or place, by his oath or testi-
mony. to contradict or impeach any affidavit
or certificate made or signed by him as such
assessor.
Section 13. This act shall be construed to
permit the re. assessment by or under the d.
rection or authority Of any city, Of the prop
erty 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 its own
proper officers. And in and for and in re-
n ct,rh nstv nj he
| real and personal therein, the mayor and coun
| ell thereof, the assessors thereof, the city
clerk thereof, the board Of equalization there
OF, and the city treasurer thereof, shall, as to
any such city and the wards therein, respect
| lively exercise all the powers, and perform all
| the duties and proceed in the manner herein-
before provided IN respect to towns, villages
and ,ther cities, and exercise the powers and
| perform the duties devolved upon the board
Of supervisors, upon the assessors, upon the
town clerk, upon tire board of review, and up
on the town treasurer respectively, for the re
| assessment of taxes and the collection thereof
Section Id. All real or personal property,
the taxes upon which have been set aside by
any court of this state within two years pr or
| to the passage of this act, shall be reassessed
by the assessors of the several towns for the
year 1878 upon the order of the county board
OF supervisors. giving description of such
real and personal property, with the names Of
the respective owners if known. Such county
boards are hereby authorized TO charge back
to the proper town, city or village all taxes
as aforesaid set aside in the action or actions
IN which such assessment or assessments were
adjudged void such assessment and the levy
OF taxes thereon to be made in accordance
| with existing laws for assessment of lands
omitted from any previous assessment.
Section 10. This act shall take effect and
De IN force from and after its passage and pub
LEGATION.
| Approved March d, 1878.