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

- ~ 1l11I. SJIl6 COOlO4
ments.-To receive complaints as to prop--
erty liable to taxation that has not been
assessed, or has been fraudulently or Inns
properly assessed, and to investigate the
same md 70 take such proceedings Ss
will correcs the irregularity complained
of, 4 foun to exist. e
.. 10 Visit Counties. Ito see that each
county IN the state be visited by at least
one member OF the; commission as often as
| once IN each year to the end that al.
complaints concerning the law be heard,
| that information concerning Its workings
be collected, that all assessing and tax
alton otficers comply with the law, that all
violations thereof be punished and that
all proper suggestions as to- amendments
and changes be made. ~
| 10. AS to Valuation of Properties or
Certain Corporations.-To inquire into
ties OF all telegraph, telephone, express,
sleeping car, freight line, equipment
street railway, gas, water, electric, heat
ing, power, wharf. boom, Or. other pubic
service company, except such railroad
companies as pay taxes upon gross earn
lngs,- doing business in this state; and
to also ascertain the gross annual re-
celpts OF all such companies, railroad
companies not excepted, all such informa-
~
der proper classification and tabulat1on
! and preserved in the Office of the com
| mission, to the end that it may be known
whether any such company, 4 not rail-
way company taxed as aforesaid, is being
properly taxed, or whether any such COM
! pany, railway companies not excepted, is
| properly reporting it's gross earnings for
purposes of taxation; but nothing in this
section contained shall be deemed to re-
ieve any officer or board of any duty
otherwise provided by law with respect to
the taxation of railway or other COM
panies. =. - -.
! H.. Inquiry as to Revenue Systems OF
! Other States-To make. dill gent investiga
| ton and inquiry concerning the revenue
laws and systems of other states and
| countries, SO far as the same are made
known by published reports and Stats
tics and can be ascertained by CORE
| spondence with officers thereof. =
-. Report as to- Taxes Collected,
Sources, Loss, ITO report. to the
legislature at such regular session there
i of, or at such other times as the legis-
latures may direct, the whole amount OF
taxes collected in the state for all, pur-
poses, classified as to state, county, town
ship and municipal purposes, with the
! sources thereof; the amount lost;& the
cause Of the loss; the proceedings Of the
commission. and formulate. and recon-
mend such legislation as may be found
necessary to prevent the evasion Of Just
and equal taxation, and for the improve
ments of the: system of taxation in this
state; and such other matters of 1nfor-
/! nation concerning the public revenues as
! it may deem of public interest. =
10. Abatement of Taxes.-To abate
taxes whenever for any reason the same
may be necessary but no abatement shal1
4. be allowed except after full investiga-
ton; by the tax commission Of, all the
i facts relating thereto and after the
favorable Recommendation of the board
! Of county commissioners and the county
1 auditor of the county in which the prop
erty is situated. Every application fol
abatement shall be entered OF record IL
l paper book to be, provided therefor
4 and the grounds; on. which. an abatement
is allowed shall be fully stated in sucf
! record. Immediately after the determine
ton Of any such application, the tax com
I mission shall certify the same to the audi
tor OF state and thereupon he shall Tor
ward the same to the county auditor o.
the proper county, and whenever an
abatement is allowed the grounds Thereon
I shall be stated in such certifcatlon.
IA. Report to County and State Boards
To place before the county board OF re-
l view and the Switchboard Of review. such
I matters brought to it's attention relative
/ to the assessment, ct property as may DC
necessary ito thes proper assessment '
thereof. "a 81 af1ia a. =. .~si'r,-z !
/ record of it's otlciaks3acts. and OF eacn
member thereof so far as practicable,
and of alt its expendi res3 and of each
I member thereof IN proper books which
shall always pc zopen to- public public in: inspec-
4 ton. IL - -.
Sec. 1ae.rThe TAX Commission May Or
der Rel assessme nt.-The tax commission
LII. >o1; hn occ n
! IN arg assessment district is not IN Whole
| or in part in substantial compliance with
| law; may direct the county supervisor
Of assessment to re1assess all or any part
:! of the taxable property in such districts
I and report the same to it on or before
the date prescribed therefor ~ me orael
I directing such re- assessment, ana upon
receiving such directions the county super
| visor of assessment shall reassess such
property and report the . re-assessment
! thereof to the tax commission within the
T time so prescribed. 90 -, :,
Sec 137.-Disposition of Appeals-Cor-
recting Of Assessments.-Thet tax commits
sion shall at it's regular sessions in Sep
I TENDER proceed ito the disposition OF all
i appeals which may have been taken to 1t
from county boards Of review, and. the
I correction Of the assessment of the prop
erty, of individuals which has either been
! omitted from the tax lists or improperly
sions or improper assessments have been
brought to it's attention. Al. -
Sec. 1870 Report to State Board OF
Review-The tax commission shall SUB
nit to the state board of review at its
annual session a statement showing IL
detail the re-assess1nent of property made
7 pursuant to Sec. 1876 Of this act and its
disposition of appeals from the action. Of
county boards of review and it's action III
all other matters affecting the assess
ment Of property. The state auditor shall
thereupon note upon the abstracts of the
proper counties all changes in the as.
sessment of property as shown by the saii
sta tement, which statement shall be
/ spread upon the record OF, the proceedings
Of said board-as :'art thereof -
4 Sec. 139.-Duty Of! Persons to Report tx
! the Tax Commi ssion-It shall be the duty
of every person, CO. partnership, associa
ton, company, or corporation, doing bust
4 ness in this state, to make such report:
! to the tax commission relative to. his on
. its property as the commission shall. re-
quire, and to permit the commission, Of
+ any member thereof, or any person ap
pointed therefor by the commission, tt
inspect his or it's hooks, accounts. paper:
and property. =. .5.ss5 = 49, 81.
i Sec. 14O.-Re- assessment of iUndervaluet
or Omitted Property Wv henever 1t shall
be made to appear to the tax commission
that for any reason any considerable
amount of property in any county has To-
any year or years been improperly omitted
" from the tax lists Or, II assessed, that th'
same has for any such year or years beer
greatly undervalued, whether or not sucl
valuation has been reviewed or eQualized
1t may direct the county superintendent o
assessment, or such person as 1t may ap
. point for that purpose, to- ascertain thu
! character, location, value and ownership
!. Of such omitted or undervalued property