St. Paul daily globe. [volume] (Saint Paul, Minn.) 1884-1896, 1890-05-03
TAX ASSESSMENTS.
The County Assessor Replies to
Old Citizen and Explains How to

The County Assessor Replies to
Old Citizen and Explains How to
Be Released From an Improper
Assessment.
To the Editor of the Globe.
In Sundays GLOBE, under the head
of "a Taxpayers Predicament." an
alleged old citizen takes occasion to
make some very surprising statements
relative to existing tax laws and the
assessment and collection of taxes
hereunder. Ordinarily an answer to
an article of this character would be
unnecessary. as citizens generally are
familiar with the law of taxation, but
as we are about to begin on new as
may be of interest.
During the months of May and June
i'll each year, deputy assessors call on
each taxpayer and leave blank personal
property lists, with instructions for fill
ing out the same, and requesting that
they be returned to the assessors Office.
Taxpayers who comply with this re-
quest, and with the law, have no trouble
with their assessment. Whoever fails
to list his personal property according
to law, must attribute to his own negli-
gence any annoyance he may thereafter
be subjected to. On the last Saturday
of April IN each year the register of
deeds delivers to the auditor, and he in
turn to the assessor, an abstract of all
mortgages of record on that day. The
assessor thereupon sends notice to all
mortgage owners, giving the total
amount to their credit, and stating fur
Their that if they do not appear with an
offset, the same will be entered for tax
alton on the assessment roll.
On June 80 all persons who have re-
ceivGd lists, or who have mortgages to
their credit, and have failed to list, are
assessed arbitrarily for all their per-
sonal property. including notes secured
by mortgage, or, as they are termed,
credits.
Upon the return of the assessment
cation conveneS and remains in session
for about fifteen days, or until the as
sessment has been equaliZed.
After this body has approved the as
sessment 1t can only be changed or cor
rected by the board of abatement,
which meets subject to the call of the
auditor and can be petitionedin writing
to correct personal property assessments
at any time prior to March l. the day
the personal tax becomes delinquent.
From the article in question it would
appear that the assessor, through mis-
take, hau assessed the aggrieved party
with mortgage, and that his only al
tentative was to pay the tax OF have his
property sold by the sheriff under the
hammer. Such is not the case. He
still has his remedy at law. The gen
tleman further states that an ex-
animation of the records in the
office of the register of deeds
discloses the fact that the mortgage
had been first assigned and afterwards
satisfied.
Admitting this to be true, it is never
theleSs fact that the mortgage record
furnished the assessor showed the
MORTGAGE to be unassigned and unsatis-
fed; and, after sending the gentleman
notice and receiving no reply, we were
bound by law to enter the same on the
assessment roll.
Had our friend used ordinary pre-
caution he would not have been caught
in his present predicament. To begin
with he had sixty days time to list his
personal property. Failing to do that
he had fifteen days to have the assess
ment corrected, and, failing in that, he
had sixty days to petition the board of
abatement to correct his assessment.
Having failed to avail himself of the
1876 days to attend to his personal prop
erty assessment, he now has his rem
edy in the courts.
In conclusion. think the taxpayer in
question can lay the blame in this mat
ter to his own gross neglect, instead of
to the law or its officers. Respectfully,
EDWARD r. HARBOUR.
County Assessor.
st. Paul, April 90, 1890.