Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1895-03-08
DELINQUENT PERSONAL TAXES.
RS. B. No. 1877

DCdANCOGN IEhOONAL n
". IS. B. No. 1877
An Act to Amend an Act, Entitled IAN
Act Prescribing the Mode of Assessment,
and the Levy and Collection of Taxes,
and for Other Purposes Relative There
to-"
Be 1t enacted, etc.:
SECTION l. That section ffty-fve (55) of
Chapter one hundred thirty-two l132) Of
Cne session Laws OF 1880. be amended to
read as follows:
SEC. s.. All unpaid personal property
taxes shall be deemed delinquent on the
nrst day OF June next after they become
due. and thereafter said delinquent taxes
n draw interest at the rate of one per
cent a month. accruing on the first day of
each month, and it any of said taxes shall
remain unpaid on the first day OF October,
an additional five per cent shall accrue and
thereafter be charged Upon all such delin-
quent taxes: After the first day Of October
IN each and every year, the county treas
urer shall Immediately proceed to collect
all delinquent personal property taxes,
and it such taxes are not paid on demand,
ne shall distraln sufficient goods and chat
tells belonging to the person charged with
such taxes, it found within the county to
pay the same, with the said penalty of five
per cent and all accruing costs, and shall
immediately proceed to advertise the same
in three public places in the town or dis.
trlcJ where such property is taken, pro-
vided that if the tax to be so collected
amounts to the sum of $15 or over then
such property SO distrained shall also be
advertised in n official newspaper, if
there is one published in the county. Said
notice and advertisement shall give a gen
era! description of the property to be sold,
and state the time when and the place
where such property will be sold, and if
the taxes for which such property is dis
trained, and the costs which accrue there
on, are not paid before the day appointed
for such sale, which shall not be less than
ten days after the taking of such property,
such treasurer or his deputy shall proceed
to sell such property at public vendue, or
so much thereof as will be sufficient to paw
said x and costs of such distress and
sale. Provided. that at any time after the
taxes become due, aud whenever the
county treasurer of any county in this
state has reason to believe, and is Of the
opinion that any person against whom per-
sonal property taxes have been assessed
and have becOme due, is about to remove
from the county, or is about to remove his
or her goods, chattels or other personal
property from the county in which the
same are situated and have been assessed,
and II IN the opinion of the county treas
urer, his county is in danger, or is liable to
lose the amount OF said personal property
tax due and unpaid as aforesaid, then the
said county treasurer is authorized, and it
is hereby made his duty to seize, distrain
and sell sufficient personal property be-
longing to said person forthwith to satisfy
and pay the amount of personal property
tax so due and unpaid against such person
together with the costs and expenses of
said seizure, distress and sale as provided
by law.
SEC. q. All acts and parts of acts in con.
fict with the provisions of this act are
hereby repealed.
emergency %clause.)
: Approved Feb. %, 1895.