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

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tervening year, shall be listed and as
sessed with reference to its value on the
first day of June of that year.
Sec. 19.-Same-County Auditor to Fur
nish Books and List Real Property-The
county auditor shall, in the year in which
real property is to be assessed, provide
the necessary real estate assessment books
and blanks, at the expense Of the county.
for and to correspond with each assess
| ment district.
He shall make out in such books COM
plete lists of all lands or lots subject to
| taxation, showing the names of the own
| ers, il to him known and, II unknown, so
| state 1t opposite each tract or lot, the
| number of acres, and the lots or parts OF
lots or blocks included in each descrip-
| ton Of property.
The list OF real property becoming sub
ject to assessment and taxation in any
year in which real property is not assessed
| may be appended to the personal property
assessment book.
The real estate assessment books and
| blanks shall be in readiness for delivery
! on the third Saturday of March in each
year in which real property Is to be as
sessed and shall on that day be delivered
| to the county supervisor of assessment.
! by whom they shall be properly dis
tributed among the several assessors OF
the county. before the first day OF May
| Immediately following. =
| Sec. 2O.-Assessment of Real Property
When and How Made.-The assessor shall
| perform the duties required of him dur
ing the months OF April. May
and June in each year in which
| real estate is assessed, except
} in cases otherwise provided, and in
| the manner following, to-Wit:
| He shall actually view and determine as
| nearly as practicable the true and 1ull
value in money of each lot or tract OF
real property listed for taxation, and shall
! nn11 6{nor fho
value of all improvements and structures
thereon, opposite each description OF prop
'erty; he shall also note on the assessment
| books, opposite each description of prop
! erty, the condition of the surface thereof
using the words level" rolling,
quality Of the soil, using the words
| ''loam,' CLAY "sand," gravel
"stony"; also whether it is prairie. tim
Der, wet or dry; also the number OF acres
under cultivation.
In determining the value Of real prop
| erty, the assessor shall also consider the
advantages and disadvantages Of location,
quality of soil. quantity and value OF
standing timber, water power and pr1y1t-
eyes, mines, minerals, quarries. or other
valuable deposits known to be available
therein, and their value.
erty subject to taxation which has not
been listed to him by the county auditor,
he shall list and assess such property.
! Sec. -21.-Lease-hold Estate.-When real
! estate which is exempt from taxation Is
| leased to another whose property Is not
exempt, and the leasing of which does not
| make the real estate taxable. the lease
hold estate and the appurtenances shall
be listed as the property OF the lessee
4 thereof. or his assignee, as real estate.
4 Sec. 22.-Government and Other Land
Il Purchased. - Government, university,
ha11 ov,1, of1 10 Ion dc a o6
prior to the LIST day. Of April shall be tax
able for that year, and annually there
after. All school lands heretofore or here
after sold, shall be taxable from and
after the sale thereof
i Sec 23.-Assessors' Duties in Inter
vening Versatile assessor shall, at the
time of assessing personal property, in
i each year when real property Is not as
sessed, also assess all real property that
may have become subject to taxation
since the last previous assessment, and
all new buildings or other structures Of
any kind, whether completed or in pro-
| cess of construction, of over $500 In value,
the value of which has not been previous
ly added to or included in the valuation
l of the land on which such structures have
T been erected; and shall make return
! thereof to the county auditor with his re-
turn Of personal property, showing the
tract or lot of real property on which each
/ structure has been; erected and the true
value added thereto by the erection there
of; and in case of the injury by fire, flood
or otherwise to any building or structure
of any kind exceeding 800 in value. which
had been erected previous to the last as
sessment of such land, the assessor shall
determine, as near as practicable, the
! amount of such injury and make return
thereof to the county auditor The county
4 auditor shall, upon receiving any return
made pursuant to the provisions of this
section, increase or diminish the valua-
: tion Of the tract of land embraced there
in. when necessary, to the proper assess
ment thereof. He shall in any such year
Ereport to the tax commission the discov
cry of ores or minerals upon any tract Of
land brought to his attention and not pre-
viously known to contain the same, and
all such facts as tend to enhance or re-
duce the valuation Of any tract of land
previously known to contain ores or min
erals.
Sec. 24.-Plats Of New Towns or Addi-
lions to be Presented to Auditor.-When-
ever any person OF persons shall lay, out
. OF plat any townsiteI or any addition to
any city, village or borough prior to the
| first day of April in any year when real
estate is not assessed, he OF they shall
present the plat thereof to the county au-
! ditor, who shall append to the proper per-
sonal property assessment books descrip-
lions Of the several lots and blocks APP
pearing in such plat; whereupon the as
! SCISSOR of the proper assessment district
shall assess such lots in the same man
ner as real estate becoming taxable in in
| tervening years is assessed and return
the same to the county auditor; and the
assessment Of such lots and blocks shall
be in lieu Of the assessment of the tract
, so plated
i Sec. 25.-Property Omitted from Taxa
tion.-If any real property subject to tax
alton be omitted In the assessment of any
year or years, the county auditor, upon
, the discovery thereof, shall assess the
same for the year or years in which 1t
was omitted, and extend upon the tar lists
for the current year all arrearages OF
!, taxes properly accruing against the same.
with seven per cent interest thereon from
the time said taxes would have become
delinquent II properly assessed. II any
tax on any real property liable to taxa
ton is prevented from being collected for
, any years or years by reason OF any err
roneous proceeding, or other cause. the
amount Of such tax which such property
should have paid shall be added to the
tax on such property for the current year.
r Sec. 26.-Basis Of Valuation OF Real
J Property.-1n assessing any tract or lot
) of real property, the value OF the land.
| exclusive Of improvements, shall be de-
{ termined; also, the value Of ell improve
| ments and structures thereon, and the
], aggregate value Of the property, including
= all structures and other improvements,
{ excluding the value OF crops growing upon
cultivated land. In valuing any real
property upon which there is q coal or
other mine, or stone or other quarry. the
: value of the land exclusive of such mine
> OF quarry shall be determined; also the
' value of such mine or quarry and the ag-
: gregate value of the property including