The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10

respectively, namely:
=. CIere set forth property described)
That the full and true value of such descrip-
lions or items or classes Of property is as
follows:
Here set forth the several descriptions or
items, with the respective values set op-
posite.) r s.g .-fe-
Of complaining Of personal property assess
ment, he shall further depose as follows:)
Affiant further says that the aggregate
value Of all his personal property owned by
year, listed and unlisted, not exempt from
taxation, was ........ dollars, and that the
same did not equal the aggregate valuation
of his personal property as fixed by the as
SCISSOR. f-..s 'I-f4'"s !
Subscribed and sworn to before me this So.
ATTENDING AFFIDAVIT OF TAXPAYER.
In the matter Of the assessment OF. .........
State of Minnesota. r.. !
County OF ............. SIS. e.
Observation-Disclosures. being by me first duly
sworn, deposes and says: t.# ~..
That he Is taxpayer in and resident or
the township, city or village las the case
! may be) or ..............:; tnat ne mas peen
acquainted with ........... OF sad township,
city or village, for ........ years; that affant
is engaged in the business NEUTRALITY-SUSPICIOUS..
at ....................;t that he has read the at
fdavit of said Observation-Disclosures. and has
carefully viewed and examined the following
descriptions Of real property and items or
classes Of personal property referred to
! therein and knows the full and true value
| thereof, and that the same, according to at
! fiant's best knowledge, information and be-
j lief, Is as follows:
| (IIere set forth each description of real
| property and item or class Of personal prop
| erty and the value as fixed by afhant, writ
| ten opposite thereto).
Afiant further says that he has no inter
est In said property and is not related to or
| engaged in business with the said ......:....
......:...
Subscribed and sworn to before me this.
| day of .............. 19......
Sec. 1O6-Complaint Of Taxpayer OF AS
sessment of Property of Any Other Per-
son-Any taxpayer may complain In writ
| ing to the county board of review OF the
assessment of the property Of any other
person believed by him to be improperly
assessed. A taxpayer so complaining
| shall file in the Office of the county auditor
| on or before the third Monday in July, his
| complaint, stating therein the name OF
! the person whose property is claimed to
| be improperly assessed, together with a
description and valuation OF such prop
| erty. Such complainant shall have the
right to be heard in person or by attorney
| by said board and may appeal from the
action Of the board with respect to his
| complaint to tho tax commission, and
| VIXEN so appealing he shall have the same
rights and be subject to the same con-
| ditions as are prescribed in Sec. 1OS OF
| this act.
Sec. 1O7.-Duty of County Board of Re
| view as to Complaint.-It shall be the
duty of the county board Of review when
| complaint is presented to it by any tax
payer to carefully inquire into the merits
thereof, and, in so doing, 1t may II
deemed necessary, procure additional evil
dence in. the form of affidavits, or other
wise. touching the same, and shall there
upon assess the property at Its full value,
| either by adopting the valuation fixed by
| the assessor or by raising or reducing tine
| same.
| Sec. S.-Appeal-Notice.- taxpayer
| may appeal from the action of the county
| board of review to the tax commission
| from any action or decision made by salo
| board relative to the assessment OF prop
| erty by serving upon, the county auditor
| within five days after the adjournment
| Of said board a notice substantially in the
! following form:
| TO the County Board Of Review for
! County:
| The undersigned hereby appeals from
1.-The action of the county board Of review
/ in the matter Of the assessment of CHS
property or that of any other person, as
! the case may be). and claims that such
| assessment is erroneous in this:
(Here state descriptions Of real prop
| erty and items or classes OF persona
| property claimed to be enormously as.
j sessed and in what respect the assess
ment is deemed erroneous.)
| If the appeal is by person who ap-
neared before the county board of review
/ personally or by his agent or attorney
j he shall accompany his notice of appeal
! nv a written statement and one or more
/ ACCOMMODATING affidavits similar in charac-
/ ter to those provided in Section 100 Q:
/ this act.
! If. however, he made complaint to sale
u board by the written statement and &C.
I companying affidavits as provided IN Sec
i tion los, his appeal shall be deemed per
\ fected on filing the said notice of appeal
i Ser. 10e.-Duty of County Auditors
Rock of Complaints.-It shall be the duty
i If the county auditor to provide himsel
4 with an appropriate book, to be called
"Record Of Tax Complaints" In which
I every complaint as provided in Sections
q los and 100 of this act, shall be properly
4 entered and fndexed when received BY
him He shall also note therein the &C.
1 ton Of said county board OF review Will
i reference to each complaint and the date
\ Of filing and transmission Of any notice
of appeal with accompanying papers tt
4 the state board of review and the actor
of said state board therein. He shall I'm.
mediately upon receiving any notice O
i appeal in any such matter transmit the
same and all other papers on HE IN suci
Il matter in his office by mail to the ta1
n commission at the city of st. Paul.
4. Assessment and Equalization BY the Board
4 Sec. 11O.-Duty oil. Board as to Assess.
1 ments.-It shall be the duty Of the coun-
Il tv board of review at Its annual meeting
II ia induire into the valuation of the vari.
\ GUS classes OF property In the respective