The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1909-04-30
CHAPTER 1875. F. NO. 4s1.

Laws or Minnesota Tor 19Of, relatlne
| to the powers and duties of the Min
nesota tax commission.
| Be it enacted by the Legislature of the
State of Minnesota:
Section /. Subdivision 2 Of section l.
of said chapter 4OS, General Laws of Min
| nesota for 1907, is hereby so amended as
to hereafter be and read, as follows, tt
| wit:
"(2) To appoint special assessor and
| deputies under him, and cause to be
| made in any year a reassessment OF al
or any. real and personal property, 81
either in any assessment district wheI
| in the Judgment of said commission such
| reassessment is desirable or necessary tc
the end that any and all property II
as compared with like property in thu
county wherein such district is situated
Sec. 2. Section 16 Of chapter 4OS, Gen
eral, Laws of Minnesota for 1907. is
| hereby so amended as to hereafter bt
and read as follows, to wit:
SEC. 16. Whenever it shall be made
| to appear to the Minnesota tax commits
sion by verified complaint or by the find.
either body of the same or any commit
| tee thereof, that any considerable amount
of property has been improperly omitted
| from the tax list or assessment roll OF
any district or county for any year., or
| If assessed, that the same has been un.
dervalued or overvalued as compared
in the state so that the assessment fol
such year in such district or county Is
grossly unfair and inequitable whether
or not the same has been equalized by
the county board of equalization or the
tax commission, the said commission
shall examine into the facts in said mat.
ter, and If satisfied therefrom that II
would be for the best interests of the
state that a reassessment of such prop
erty be made. they shall appoint a spe-
cial assessor and such deputy assessors
assessment to be made of all or any OF
the real and personal property, or either
,, In any such district or county as they
may deem best to the end that all prop
erty in such district or county snail De
assessed equitably as compared with llke
property in such district and county"
Sec. 8. such special assessors and
deputies shall be citizens of the State OF
Minnesota but need not be residents OF
the county or district. wherein such re,
assessment is so made. Every special
a1 Of sct sha
file with said commission his. oath to
faithfully and fairly perform the duties
Of his Scs Such Special as
proceed to carefully examine and re-
assess the property so to be reassessed
ard shall prepare duplicate lists Of such
reassessment In such form as the COM
mission may prescribe. showing the prop
erty or person so reassessed, the amount
of the. original assessment thereof made
reassessment so made by such special
assessor. He shall file both copies OF
such list with the said commission. The
said commission shall thereupon exam
ment so as to substantially conform with
the assessment of like property through
out the state; and shall transmit to the
county auditor Of the county wherein
Of such reassessment by them so cor
rected and equalized. Such list shall
place Of the original assessment made for
such year upon such property, and the
county auditor upon receipt thereof shall
extend and levy against said property sc
year according to such reassessment in
the same manner as though such list
was the original assessment list of such
onp or eeng py the
assessment so made may appeal there
from to the district court Of The county
in which said property or any part there
such appeal effectual the appellant shall
file a notice of appeal with the county
auditor of the county wherein said prop
tice shall briefly state the ground upon
which such appeal is taken, and no other
or different service shall be required to
make said appeal effectual: Upon filing
shall file In the, office of the clerk OF
the district court Of such county GER
tilted copy Of such assessment and OF
the said district court shall be deemed
to have acquired jurisdiction of such pro.
ceedings. and shall proceed to hear and
dieter s fh asas IN like an5
mined in the district court Of this state. -
Sec. 4. 1.-THE compensation of each
special assessor, and of his deputies APP
and his expenses as such shall be fixed
and determined by the Minnesota tax
commission and by them certified to the
state auditor. and shall be paid out OF
the general fund in the state treasury.
The respective counties shall reimburse
the state therefor two. years after the
same are incurred. The state auditor
shall notify the auditor Of such county
of the amount thereof, whereupon such
county auditor shall levy a tax upon the
taxable property in the assessment dis
ment was made sufficient to pay the
same, and when collected the proceeds
thereof shall be forthwith paid into the
state treasury in, the same manner as
Sec. 5. Subdivision of section ~ OF
chapter or 4os soS Of General Laws Of Mime,
inserting the following so that the same
shall hereafter be and read, as follows
to wit:
"(5) To raise or lower the assessed val.
including the power to raise or lower the
assessed valuation of the real or per-
sonal property Of any individual, CO.
",
poration, provided that before any such
assessment against the property of any
individual, co-partnership, company, as
ISOLATION or corporation Is so raised. no.
tice of the intention of the commission
to raise such assessed valuation and OF
the time and place at which a hearing
thereon will be held shall be given to
such person by mail addressed to him at
his place of residence as the same APP
pears upon the assessment book at least
five days before the day Of such hearing.
Any co-partnership corporation or per-
son feeling aggrieved by the assessment
so made may appeal therefrom to the dis
trict court of the county in which said
property or any part thereof was as
sessed is situated. To render such ap-
peal effectual the appellant shall file a
notice of appeal with the county auditor
Of the county, wherein said property or
briefly state the ground upon which such
appeal is taken, and no other or differ
ent service shall be required to make said
appeal effectual. Upon filing such notice
in the Office of the clerk of the district
court Of such county. a certified copy of
such assessment and of such notice of
court shall be deemed to have sSd ae esdrles
Jurisdiction of such proceedings and shall
proceed to hear and determine the same
in like manner as other tax matters are
tried and determined in the district court
Sec. G. Ali acts and parts of acts in
consistent with the provisions Of this
act are hereby repealed
be in force from and after its passage
Approved April s. 1909
CHAPTER 160-S. F. NO. SIS.
AN ACT to amend section 964 of chapter
IL Of Revised Laws 1905, relating to
refundment OF. moneys paid at tax sale