Walker Lake bulletin. (Hawthorne, Nev.) 1883-1926, 1885-10-28
Changes In the Laws Relating to the
Collection of Taxes


State and county taxes for the year 1885
are now due and payable at his office.
These taxes will become delinquent ON
the 18th of November, and as the last
Legislature made important change
in the laws, tax payers should see that
they settle with the Tax Receiver at
once.
The last Legislature amended sec
ton % 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 or
Prosecuting Attorney of his county, n
list, duly certified by him, of all delin
quencles. where the delinquent tax, ex.
elusive of poll tax and penalties ex,
ceeds the sum of 5000, charging him
Herewith, and shall at the same time
give notice by publication in some
newspaper in the county, if there be
any, and If not, then by posting notices
in three public places in the county,
that the said list has been deposited
with the District or Prosecuting At.
iorrey, and that unless the delinquent
taxes are paid to the Treasurer, as ex.
,ofiieio Tax Receixer, within twenty
days from the publication or posting
of such notices, action will be com.
menced by the District or Prosecuting
Attorney for the collection of said
taxes and costs. y
Section 30 of the old Act Is also
amended to read rs follows.
The District OF Prosecuting Attor.
ney of the several counties of this
State are hereby authorized and
directed Immediately after the time
specified in the preceding section, to
commence 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 action may be commenced in the
I, haI l., a
before any court in said county having
jurisdiction of the amount thereof,
x y without regard to the location
of the lands or other property, as to
townships cities or districts, and with
out regard to the residence of the per.
son 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Section 81 of the old Act is repealed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 Noyenb Der of each year, the County
Treasurer and ex-officio Tax Receiver
shall advertise the property, upon
which such delinquent taxes are Lien
for sale, in all eases where the delin.
quent tax, exclusive of poll tax and
penalties, does not exceed the sum of
$500, such sale to be made at the
Courthouse door of the county, on the
third Monday in January next sue
ceeding; such notices shall be pub.
lished in a newspaper, if there be one
in the county, at least once week from
the date thereof until the time of sale
and it there be no newspaper in the
county, such notices shall be posted in
at least three public places in each
township where delinquent property
is situated such posting to be at least
twenty days prior to the day of sale
provided that the cost of such pnblica.
ton shall not exceed SO for each case
of delinquency.
Ii will be seen that the changes make
q distinction between cases where the
'N-NNo w o'ci COOU anu illDS6 WHlCH
are less than the amount. When the
amount is over 5000 the District Attor.
ney is allowed some discretion as to
the time of commencing 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
formality of bringing suit. In the
case of the large delinquents the Act
Is merely directory, while in the small
eases it is mandatory. In the case of
the big taxpayers II Is may but
where the. small ones are involved 1t
is must