The Virginia enterprise., 1909-04-30

81. CHAPTER 15es. b. NO. 491.
AN ACrato amend chapter 40s. General
q to the powers and duties Of the MIN
neSota tax commission. I ...9E z@l$s4}s 81
Be It enaoted BY the Legislature Of the
Section i. Subdivision 2 OF section Il
OF said chapter 40S. General Laws Of Miu-
nesota for 1907, is hereby 80 amended AZ
to hereafter be and read, as follows, to
"(2l TO appoint a special assessor and
made IN any year reassessment OF all
or any real and personal property 9r
In the Judgment of said commission such
reassessment is desirable or necessary to
the the end that any and all property in
as compared with With iii like srs property sIi in the
county wherein such district is situated. =
Sec. 2. Section 16 Of chapter 40s, Gen-
eral Laws Of Minnesota for 1907, 10
and read as follows, to wit: "
Sec. 16. Whenever it shall be made
to appear to the Minnesota tax commits
sen n@ BY yered complaint 9S. .; BY the And
tee theTeof that s any SAs con.ideraSAle A ameant
OF property has been improperly omitted
any district or county for any year, or,
II assessed. that the same has been un-
dervaiued ,r,' or overvaiued as compared
NTH IN the ks sdRe So & 1T the the s9sny
such year in such district or county is
grossly unfair and inequitable whether
or not the same has been equalized by
tax commission, the said commission
shall examine into the facts in said mat
ter, and II satisfied therefrom that 1t
would be for the best interests Of the
erty be made, they shall appoint a spe-
cial assessor and such deputy assessors
as may be necessary and cause a re-
fhs to be made OF all or any Of
in any such district or county as they
may deem best to the end that all prop
erty in such district or county shall be
property in such district and county"
Sec; 3. such special assessors and
deputies shall be citizens Of the State OF
the coanty o" or district @ to- wherein such re O.
assessor and deputy appointed Under the
provisions Of this act shall subscribe and
Faithfully and fairly perform the duties
sisted by his deputies, shall thereupon
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
OF the, original assessment thereof made
in such year. and opposite the same the
reassessment so made by such special
ss'fG s hs fas De 9S1h copies rSs
said commission shall thereupon exam
Inc, equalize and correct such reassess-
ment so as to substantially conform with
ne {lyA ,yrwl,
out the state: and shall transmit to the
county auditor Of the county wherein
such reassessment was SO made one copy
qe qecteS sSch ana seSas BY Such them list
place Of the original assessment made for
such year upon such property, and the
county auditor upon receipt thereof shall
reassessed the takes thereon for such
year according to such reassessment in
the tn. same san su'n manner as though such list
property Any co.partnership, corpora
tion or person feeling aggrieved by the
assessment SO made may appeal there
of was assessed is situated. TO render
such appeal effectual the appellant shall
audo Of Of coaneS aa w he sd dcqan
erty or any part is situated, which no.
tice shall briefly state the ground upon
WHICH such appeal is taken, and no other
make said appeal effectuai: Upon fling
such notice Of appeal the county auditor
shall file In the office Of the clerk Of
the district court Of such county GER
td sae% Of :, such and Of
the said district court shall be- deemed
to have acquired jurisdiction Of such pro-
it determine the same in ike magner al, as
other tax matters are tried and deter
mined ssS in the S district court Sf this state
pointed under the provisions Of this act
and his expenses as such shall be fixed
and determined by the Minnesota tax
state auditor and shall be paid out OF
the general fund in the state treasury.
The respective counties shall reimburse
tns state hers1or two years after the
shall notify the auditor Of such county
OF the amount thereof, whereupon such
county county auditor shall levy a tax upon the
trct or dstrcts Wherein sSch reassess ds
ment was made sufficient to pay the
same. and when collected the proceeds
thereof shall be, forthwith paid Into the
oter treas sfea%sury IN the same manner as
Sec. 5. Subdivision Of section - Of
chapter chtg r. 4os soo Sf General Laws Of Mime
inserting the following SO that The same nne
shall l,+ hereafter be and read. as follows,
80 To raise or lower the assessed VAL
uat'on OF any real or personal property,
including the power to raise or lower the
assessed valuation Of the real or Der.
partnershp' Sssociatien nGXana or coq
poration, provided that before any such
assessment against the property Of any
tmdiiyt,ddual snaiytd co,partnershiP. company, as
tice Of the intention Of the commission
tSo to raise ats,e such assessed valuation and Of
the IN time an and place at which hearing
si,e', eneheon OWL VIII be held shall be given to
his place Of residence as the same ap-
pears upon the assessment book at least
I'VE Ave, days ay before the day Of such hearing.
SON feeng aggrepped bxP te Gr per
50 made may appeal thefefrom to ht,. the ais.
trict court Of the county in which said
Is afy part thsrsef Thereof
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 such
appeal IS taken, and no other or differ.
ent service shall be required to make said
appeal ae effectpal. tp 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
appeal and thereupon the said district
court SHAH be deemed to have acquired
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
Of this state.''
Sec. 6. All acts and parts of acts IN
consistent with the provisions Of this
act are hereby repealed.
Sec. Z. This act shall take effect and
be IN force from and after its passaee
Approved April s, 1909.
CHAPTER 1905. F. NO. 51S.