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


JA-L. 81
Ing such annual meeting shall be approved
by the tax commission and, when so APP
Eproved, the county auditor shall draw
Ibis warrant in favor Of such officer and
1.-The same. shall be paid by the county
treasurer out of the revenue funds Of the
county. @
| TITLE VIII.
Tax Levy. go
Amounts.-All taxes shall be levied or voted
In specific amounts, and the rates per centum
shall be determined from the amount OF
property as equalized by the state board OF.
| review each year, exespt such general tax
! Sec; 144Lstate Tax.-The state tax shall be.
levied by the legislature, and the rate OF
such tax shall be certified by the auditor of
state to. each county. auditor on or before tn )
first day Of November annually.
Sec. 145.-County Taxes.--The county taxes
shall be levied by the board Of county com
missioners the time Of its meeting in July
of each year. Such taxes shall be based upon
an ttemized statement Of the county expenses
for the ensuing year, which statement shall
be included in the published proceedings Of
! tax shall be made upon the taxable property
Of any county than will be equal to the
amount ofssuch expenses, with an excess Of
Ave per cent of the same; provided, however,
! that in all counties Of this state having
population Of 100000 inhabitants or over it
shall be the duty of the said board to make
eating the purposes for which the money is
to- be used, and also specifying the amounts
necessary for each purpose. and the amount
So determined to be raised shall be appor
toned by the county auditor into different
funds in the proportion and for the purposes
so designated; and the money raised by such
purposes so designated and no other.
One Of the funds herein provided for may
be. designated Emergency Fund" but no
money shall be expended from the emergen-
Icy fund except in cases Of actual emergency
arising from unforeseen demands upon some
| other designated fund which has become ex-
hausted, and then only upon the unanimous
vote of all the members of the board of coun-.
lty commissioners
Sec. 146-Cities, Villages, Townships ard
School Districts.-The tax voted or levied by
school districts shall be certified by the proper
authorities to the county auditor on or before
the first day of November in each year.
| Sec. 147.-County Auditor to Fix Rates
4 state tax and such other taxes the rates Of
which, may be fixed by law, shall be calculated
the limitations prescribed in Section 14S Of this
! act II any county, city, town or school
! district, shall return a greater amount than
that which the authorized rates will raise,
| he shall only extend such amount of tax as
I, the limited rate will produce. ~
! Sec. 148-Rate of Tax Levied for State,
levied annually on each dollar of taxable
property in the state (other than such as by
law is otherwise taxed, as assessed and en-
tered on the tax Hsts for the several purposes
enumerated, taxes al the rates specified as
| follows:@ ,e..s -1 49,.
First-For state purposes, such amount as
I may be levied by the legislature.
Second-For4 county purposes such an
amount as may be levied by the board of
county commissioners which amount in any
county having taxable valuation. of 500, 900,
900 or more shall not exceed $3.50. 900. and the
rate Of levy in such counties shall not exceed
5 mills on the dollar: and which amount in
$50 900 or more. and less than $1O0,O 000
shall not exceed $500, 900, and the rate of levy
in such, counties shall not exceed 31s mills on
the dollar; and which amount in any county
more, and less than $50,0O0O60, shall not ex-
coed $175,00O, and the rate of levy in sucn
counties shall not exceed mills on the dol
lar; and which amount in any county having
1 a taxable valuation Of 81 100000 or more, and
less than 100000 600, shall not exceed $4,000,
and the rate Of levy in such counties shall
not exceed 6 mills on the dollar; and which
4 amount in any county having taxable valu-
alton of less than s1,oo0,ooo shall not exceed
1000, and the rate Of levy in such counties
I shall not exceed 1 per cent .rtF So l.
ls1ird-For city purposes, such amount as Is
authorized by law. ~. 81 rs
Fourth-For township purposes, such sum
t as may be voted at any,legal town meeting
the rate Of which shall not exceed, exclusive
of such sums as may be voted at the annual
town meeting for, road and bridge purposes
Land for the support of the poor, two mills in
any township having a taxable valuation OF
/ Sl0O, 900 or more; and the amount of which
shall not exceed $50 in any township having
| the rate Of such tax shall not exceed one-halt
Of. one per cent in any township,
Fifth-The rate Of the tax for road and
coed five mills per dollar, and the tax for
I dollar III q, $50 49, l7.;i
r Sixth-For school purposes: -.
; !. In common school districts, such sum
! In addition to the general tax Of one mill as
may c1;a be voted at any legal meeting Of the
which shall not exceed nine mills for the
support of the school or. one per cent for the
! erection Of a schoolhouse . - p.
| g. In Independent school districts, such sum
las: is authorized by the law under which
i the came are organiZed. ~ 81:
| 3. In special school districts such sum
l as is authorized by law. .'}'F
Nothing IN this section shall be construed
as prohibiting assessments on property for
+ local improvements made In any city or in
corporated town or village, for the purpose
=! Of paying the cost thereof and the damages
I occasioned thereby; and nothing in this sec
ton shall be construed to prevent the county
| commissioner, township; supervisors or corpo-
school district from 7levying any additional
tax by which any general or special law they
| may be authorized to levy. ..s,es.t ts.s1
+. Sec. 149-Tax List to BE Made Out by Coun-
4 ty Auditor-Form Of Tax Books.-The county
/ auditor shall make out the tax lists accord
ing to the prescribed form and to correspond
1 with the assessment districts Of the county.
They shall also be made out to correspond
with the assessment books in reference to
ownership and description Of property with
columns Tor the valuation and for the vari-
GUS items of tax included in the total amount
! OF all taxes set down opposite each descrip-
taxes shall be entered in the proper columns,
but the general taxes may be shown by en-
tering the rate per centum OF each tax at
the head Of the proper columns, without eX-
fof the rates per centum Of such taxes shall
be made on the first page of each tax list.
The rate per centum necessary to raise the
4 required amount of the various taxes shall
property as determined by the state board
| Of review: but in calculating such rates, nc
rate shall be used resulting in any fraction
other than decimal fraction, or less than
Il one tenth of mill; and in extending any
TAX, whenever it amounts to; the fractional
Epart Of a cent, it shall be made one cent.
i Sec. 150.--Abstracts of Tax Lists to Be SEM
: Eto State Auditor.-When.-The county audi
tor shall, on or before the fifteenth day Of
january in each year. make out and TRANSMIT
: to the state auditor in such form as may BIZ
Il prescribed, a complete abstract of the ia,
4 lists Of the county, showing the. number O.
land, Including the mines, quarries art
structures thereon, the value Of town and cit,
lots including structures, the total value D
all taxable personal property in the seyera
; assessment. districts Of the county, the aggre
gate amount of all taxable property in tn,
county, and the total amount Of taxes leviet
!: in the county for state, county, town, an,
all other purposes for that year.
Sec 151-Certifcate of County Auditor t.