Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1891-03-27
ADJUSTMENT OF DELINQUENT T.lNiS
III. II. No. 1TQ

ADllSlMf.N OF DEl.lNot EMF I.ANES
III. Il. No. 49,
An Act for the Equitable Adjustmcn, and Settle
1ncnl of the Delinquent Taxes Due TO the State
from the Several Counties.
Be ii EN"cl|k, etc.
SECTION /. The State Auditor and Public Ex-
:!.nlncr are hereby created Il commission to adjust
and determine the amount of delinquent taxes due
to the State from the several counties, and the ac-
counts between the State and the said counties shall
be adjusted in accordance with such determination
when approved by the Governor.
SEC. 2. The State Auditor shall furnish the
county commissioners of each county in the State
with Il statement showing the amount of State or
Territorial taxes charged to such county for each
year preceding the 4ih day of November, 1888; also
showing the amount received by the Territorial or
State Treasurer on account of such wears taxes,
and the balance still unpaid rs shown by the books
in his Office; said statement shall also show the
amount of ATTACHMENTS claimed and allowed, if any:
and also the amount of penalty and interest paid
each year.
commissioners of each county, upon receipt of the
statement provided for in this act, to prepare Or
cause TO be prepared ut the expense of the county Il
statement OF the unpaid EtNcS for each of the years
mentioned il Section l of this act, showing the
amount of unpaid personal property taxes, the
amount of aba'cmcnts remaining in the hands of
the treasurer for collection Or the amount stricken
from the list under the provisions of Section So,
Chapter 1872, Laws of 1880; also showing the
amount OF taxes on real property, unsolicited for
each year, the amount of :bnttIncnts or taxes refund
ed each wear and the reasons therefor. This stale
Incnt shall be made on such forms and in such man
,cr as may be prescribed by the commission and, as
soon us completed, forwarded to the State Auditor.
SEC. 1. Upon the receipt of the statements pro-
r,dcd for above, II shall be the duty of the commits
SION to carefully compare the same with the ac-
counts of the Territorial Treasurer, now in the
AUDITORS office, and, if they are satisfied that the
a~batementS claimed arc just and reasonable, they
may allow the same, and the State Auditor shall
. credit each county with such attachments and notify
the county auditor of each county of the adjustment
as so determined, and the amount due each fund in
the county, and each town, city or school district
Shall be determined and adjusted on the same basis.
SEC. S. Said Commission shall allow ATTACHMENTS
on real property, for the following reasons only, to.
wit: On account of double assessments of prop
crtv; on all lands assessed and taxed prior to the
entry thereof according to the laws of the United
States: on all lands when the taxes have been de-
clared illegal by L court of competent jurisdiction.
SEC. i. When the true balance due from each
county to the State shall have been determined, the
State Auditor shall open an account with each
county, and charge the balance due for each year in
one account to be known as the consolidated tax
account, " and all taxes collected by the counties for
the years so adjusted shall be credited to said ac-
count and may be reported rs collections on account
of the 'consoidated tax account"
SEC. Z. Whenever any material discrepancy shall
be found to exist between the statement returned
from the several counties as shown by the books in
the State Auditors Office, the Commission may, il
they deem It necessary, either in person or by some
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