Eureka daily sentinel. [volume] (Eureka, Nev.) 1871-1887, 1885-10-24
STATE AND COUNTY TAXES.
Changes Inn the Laws In Relation to
Their Collection.

I NHhhh GH Eh bhO HStttBA HI HkeI8tNOn 10
Their Collection.
The County Treasurer, who IL ~ex-oficio
Tax Receiver, gives notice that State and
county taxes are o due and payable at
his office. These taxes will become delin-
quent on the 10th Of November, and rs
the late Legislature made important
changes in the laws. taxpayers should see
that they settle with the Tax Receiver at
once.
The Legislature amended Section % of
the old Act, so as to read as follows
"The Auditor shall, within three days
after receiving the delinquent list, make
out and deliver to the District and Prose-
outing Attorney OF his county, q list, duly
certified by him, Of all delinquencies,
where the delinquent tax, exclusive Of poll
tax and penalties, exceeds the sun Of $500,
charging him Herewith, and shall at the
same time give notice by publication in
some newspaper In the county, il there be
any, and IL not, then by posting notices In
three public places in the county, that the
said list has been deposited with the Dis
trict or Prosecuting Attorney, and that
unless the delinquent taxes are paid to the
Treasurer, as ex-oficio Tax Receiver,
within twenty days from the publication
or posting of such notices, action will be
commenced BY the District or Prosecut-
ing Attorney for the collection OF said
taxes and costs" \ Il
Section 80 of the old Act Is also amended
to read as follows: "The District or
Prosecuting Attorney of the several coun-
ties Of this State are hereby authorized
and directed Immediately after the time
specified in the preceding section, to com.
mence action in the name of the State of
Nevada against the person or persons SO
delinquent, and against the real estate
and improvements assessed, so delinquent,
and against all owners, known or unknown,
to recover such delinquent taxes, in all
cases where the delinquency, exclusive of
poll tax and penalties. exceeds the sum of
$500, such actions may be commenced in
the county where the assessment is made,
before any court In said county having
jurisdiction Of the amount thereof, n ri
without regard to the location OF the lands
or other property, as to townships, cities
or districts, and without regard to the 4
residence of the person or persons or
owner or owners, known or unknown"
Section 81 of the old Act is repealed, and
the following substituted: Immediately
after the last Monday in November Of each
year, the County Treasurer and ex-oficio
Tax Receiver shall advertise the property, |
upon which such delinquent taxes are q
lien, for sale, In all cases where the delin-
quent tax exclusive OF poll taxes and
penalties does not exceed $500, such sale
to be made ct the Courthouse door of the
county, on the third Monday in January
next succeeding; such notices shall be
published in o newspaper, II there be one
In the county.at least once a week from the
date thereof until the time of sale, and il
there be no newspaper in the county, such
notice shall be posted in at least three
public places in each township where de-
linquent property is situated. such posting
to be at least twenty days prior to the day
OF sale; provided that the cost OF such
publication shall not exceed two dollars
for each case Of delinquency"
It will be seen that the change makes q
distinction between cases where the taxes
are over $500 and those which are less
than the amount. When the amounts ia
over $500 the District Attorney is siluwed
some discretion as TO the time Of COM
mencing suit, but where the taxes are less
than $500, the Tax Receiver must advertise
the property Immediately after the third
Monday in November, without the
Formally Of bringing suit. In the case
of the large delinquents the Act ia merely
directory, while in the small cases ii is
mandatory. In the cases OF big taxpayers
1t Is may, but where the small ones are in
volved 1t is must.