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

4
/ their effects upon the respective members.
/ Such tendency always manifests itself
4 with a body so composed, and It is TRUE OF
other states as of our own
The name Of the board has been changed
| to Estate Board of Review as it more &C
i curately indicates the character or III
| duties.
| The bill provides for board composed
| Of the governor, state auditor, secretary
| of state, attorney general and the three
| tax commissioners. 1t will thus be in
! close touch with the tax commission and
reflect in its work the least degree of
\ local influence. The commission enter
| tains no doubt that, under board so
composed and with authority to meet fire.
quently, the assessment OF property
| throughout the state will be more eff
GENTLY accomplished than under existing
laws. ii
The board will meet annually on the
| third Tuesday in Sept ember and continue
| in regular session until its labors are
| completed. 1t may adjourn its meetings
! from time to time but must conclude its
| labors in the equalization Of property on
or before the 18th day Of ctober. The
| time for holding the session of this board
differs from that provided by the existing
! law for the sessions of the state board of
equalization as it was believed that such
a change would permit more latitude on
! the part of other officers whose duties are
| effected by its work In addition to the
regular sessions so provided for, 1t will
be authorized to hold extra meetings at
such other times and for such periods and
! purposes as it may deem necessary. The
state auditor will be the secretary of the
board and keep record of its proceed
! ings as he is now required to do with
respect to the state board of equalization.
In providing for State Board of Re.
| view composed of the officers above named
hn iccio hos nf th,,cr A.
an untried experiment. In several statea
| the equalization of property is performed
| by boards similarly composed. The fol-
| lowing states may be named as instances {:
Tennessee, Washington, Colorado. Kan
| sas and Nebraska. In Indiana the gov
ernor expressed to the commission his
| great satisfaction with the law which
made him member of the board.
COUNTY BOARD OF REVIEW.
| The name of the county board Of equal
| ization, as known to the present law, is
! changed by the bill to the County Board
! of Review" 1t will be composed of the
| county auditor, county treasurer, chair
man Of the board of county commission
| SOr Of assessment. --sgs.
| The reasons which Influenced the COM
| mission in providing for change in the
constitution of the state board of review
| apply with almost equal force to the
| county board The change will minimize,
| if it does not wholly eliminate, the local
| influences operating within the county.
Frequent meetings of the county board
| may be held, if necessary, and it should
| therefore be composed with reference to
| facility in meeting as occasion may re-
| quire. Moreover, the character of men
| usually selected for the county offices
| above named is guarantee that the re-
! view of property will be carefully per-
| formed.
The county board is empowered to re-
dress grievances and to that end simple
and expeditions means is provided for pre-
| senting complaints thereto by taxpayers
and for appeal therefrom to the tax COM
mission. Its powers have been greatly
| enlarged by the present bill. It may,
! when necessary, direct the reassessment
of any class or classes Of property; it is
| it's duty to consider and act upon recon-
! mendat1ons made to 1t by the county SUI
pervisor of assessment; and it may con-
| tinue in session and adjourn from time
| to time during a period of four weeks
commencing on the third Monday of July.
:, When an assessment is ordered, it may
| meet at the expiration of the said four
! weeks for the purposes of review and
| equalization.
| The bill seeks to provide for close off,
! cial relationship between the state anl
| county boards, and, if its provisions are
faithfully enforced, those boards will
exert new and powerful influence over
| assessing officers. - s. .s-5
| CHAPTER VII.
! Levy and Collection of Taxes.
| TAX LEVY.
The provisions of the existing law as to
| 4 ha law Of hoe ot hoo tia11 x
changed in character as. no sound reason
seemed to require it. 1t was deemed de-
| sirable to restae some of the language en-
| ployed in the present law in, order to
| make Its provisions more explicit. The
| maximum limitation Cor which taxes may
! be levied for county purposes has been
modified, as will appear by reference to
| the second subdivision of Section 143 OF
! the bill. ..- .-
- COLLECTION OF TAXES.
The general scheme of the existing law
| for the collection of taxes Is pursued with
certain notifications disclosed in the fol-
lowing exposition of the bill relating to
personal and real estate taxes. 49,.
| The time when taxes become due and
payable has been changed from Jan. /, as
! provided by the present law, to Jan. IS
| This change became necessary by reason
! of the change made in the date of the
under the bill will be two weeks later
than that fixed by the present law for the
| session of the state board of eualization
| EVEN under the present law the time
| elapsnig between the date of adjournment
! OF the state board and Jan. l, does not
| afford sufficient opportunity for the aud
| itor of state to prepare the abstracts and
the county auditors to make the necessary
1 changes in their assessment books, re.
! quired by reason of the action of the state
| board. No public Inconvenience will, il
is believed, be occasioned by the fixing OF
a later date for the payment of taxes
while, ON the other hand, it will conduce
to a more orderly dispatch of public bust
ness. %-
I Personal Property-Taxes are to be.
come delinquent on personal property or
4 the first day of March, as at present
| when a penalty of 10 per cent will attach
The county auditor is required to prepare
a list of delinquent taxpayers, showing
the taxes due from each, which, after GER
tifying to it's correctness. he will deliver
to the county treasurer. Upon receiving
the list, the treasurer is required to make
demand when possible of each delinquen1
in the list of the amount charged against
him. He is given the right to distrain il
the enforcement Of such taxes. If he i:
unable to collect any tax due from any
person, he will make return accordingly
In case he has reason to believe that an!
delinquent has property beyond his reach
he will report the fact to the county at.
torney who will then be required to In
stitute proper proceedings for the col
lection of the tax therefrom. The au
ditor is forbidden to credit the trea sure1
with any uncollected taxes until the lat
ter Gas made proper return relative
Il thereto.
} The treasurer is required to return tt
the auditor on the first Monday of June