Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-04-25
TAXING UNoRGAN1zED COUNTIES

An Act to Provide for Taxation of Real and Per.
sonal Property Situated in Unorganized Coun-
ties
Be it Enacted, ETC.:
SECTION 1. When any property subject to taxa.
ton is situated or kept in any unorganized county
of this s. tsaa;on then ana such sSan Pnr PR p,;tya shall be
sessed by the assessor of the organized county to
which said unorganized countyis attached for jude.
al purposes; and the taxes due and payable on said
roperty in said unorganized county shall be paid
to and collected by the treasurer of said organized
county to which said unorganized county is attached
said property Situated ia in said unorg aaanMizsesdIe, county mt,
shall be assessed and taxed for state purposes only.
SEC. 2, The board of county commissioners of
the county to which such unorganized county is at.
tached for judicial purposes, shall at the time and
place they equaGze and correct the assessment roll
of their county, equalize and correct the assessment
and place they make their tax levy for county
purposes, levy a tax upon the assessed property
OF such unorganized county, for state purposes
only, in the same manner and form that they make
their levy for state purposes in their own county,
and when such tax list is completed the board of
county commissioners shall attach to such tax list
their warrant under their hand and official seal, in
general terms, requiring the county treasurer to
collect the tax therein levied according to law, and
they shall require an additional bond from the said
necessary for the faithful discharge of his duties in
collecting the said tax, and they shall audit and
allow the necessary expenses of the assessor and
Sao III IS dSSCSsllCul anu COllcCGON OF SuCl
tax which shall be paid upon their warrant, out of
the tax SO assessed and collected.
SEC. 8. Such tax list when completed shall be
keptby the county clerk or auditor as the property
of such unorganized county. The clerk or auditor
shall also prepare a duplicate of such tax list with
the warrant Of the county commissioners attached,
and delivered the same to the county treasurer and
take a receipt for the same on or before the first day
of November following the date of the levy, for
the current year; and such tax list shall be full and
sufficient authority for the collection by the treas
urer of all taxes therein contained.
SEC. 4. 1t shall be the duty of the county treas.
urer, upon receipt of the tax list as aforesaid to
proceed and collect said tax in the same manner
and form in which other taxes are collected, and he
shall! pay the warrants drawn by the county COM
missioners upon said tax for necessary expenses of
assessing and collecting the same and remit the re-
mainder of the said tax to the state treasurer.
SEC. s.. Whenever any organized county, to
which such unorganizei county may be attached for
judicial purposes, is organized into civil townships,
then the board of county commissioners of such or.
g,anized county may appoint a special assessor Tor
the purpose of assessing such unorganized county;
said special assessor shall be required by the board
OF county commissioners to give bond and qualify
the SAINT as other assessors in this state.
SEC. b. An emergency existing for the reason
that the assessing is required to be done long before
July /, 1880; therefore, this act shall take effect and
be in force on and after its passage and approval.
Approved March 20, 1890.