Echo de l'ouest. [volume] (Minneapolis, Minn.) 1883-1929, 1909-04-30
CHAPTER 1875. F.. NO. 491.

Laws Of Minnesota for 1907, relating
to the powers and duties OF the MIL
nesota tax commission.
Be it enacted by the Legislature or the
State Of Minnesota: -,
Section l. Subdivision 2 Of section L
of said chapter 4os. General Laws Of MN n
nesota for 1907, is hereby so amended dis
to hereafter be and read, as 1ollo"s' ~
wit:
sc. To appoint a special assessor r. an no
made in any year a assessment OF an
Or any real and personal property ~
either in any assessment dlstrict, Wneh
reassessment is desirable or necessary TO
the end that any and all property u, IN
such district shall be assessed eeq " ply
as compared witt IKE kist pro prqp ss :It,1 IN tne 3
Sec. 2. Section Is Of chapter 40s, Gen
eral Laws Of Minnesota for 1907, Is
hereby 50 "a am fn3 n as as it, to hereafter De
"Sec. Is. Whenever it shall be made
to appear to the Minnesota tax commits
sion by verified complaint or by the n
either body Of the same or any commit
tee thereof, that any considerable amount
of property has been improperly omitted
any district or county for any year, or,
IL assessed, that the same has been un-
dervalued or o~vervalued as compared
with HI like s+d property 20 yin in the the same aagsss cqunty t or
such year in such district or county is
grossly unfair and inequitable whether
or not the same has been equallzed py
tax commission, the said commission
shall examine into the facts in said mat.
ter, and If satisfied therefrom that IT
would be for the best interests, Of the
state that a reassessnent Of such prop
erty be made, they shall appoint a spe-
cial assessor and such deputy assessors
as may be necessary and e rus US Nv a re- e.
the real and personal property, or either,
in any such district or county as they
may deem best to the end that all prop
assessed equitably as compared with like
property in such district. and county,"
ae See :, 3. zb aSuf Sa c sbse1al Of as9 tSe State sn o2
the county or district wherein such re-
assessment is so made. Every special
n nTeS 5 and of fsRut sct a 5h@1l subs anass and and
faithfully and fairly perform the duties
Of his off 6flc S;s Such San7,ti Epeci sha 1Tst tbepeup aa1
proceed to carefully examine n re-
assess the property so to be reassessed
ard shall prepare duplicate lists OF such
mission may prescribe. showing the prop.
erty or person so reassessed, the amount
of the original assessment thereof made
reassessmeq2tt SO nd made L. by got such hon speci a.
s sSessi list WITH til the said De eom n1rG fepleS The he
said commission sha here e. M EXAM ss am.
ment so as to substantially conform with
the assessment of like property through
cut the STATE stats; and nd shah 4ha do11nf 5 w to tine
such reassessment was so made one copy
rected and ~equalized. Such list shall!
place Of the original assessment made fo1
County auditor upon receipt thereof shal!
extend and levy AGAINST said property ,s So
year according to u reassessment in
the same manner as though such list
was the original = assessment a Ttn emit, iist o or sucn
ton or person feeling aggrieved. by the
assessment SO made may appeal there
from to the district court of the county
in which said property or any part there
Of was assessed is situated. tt render
such appeal e%ffectual the appellant shall
file a notice Of appeal with the county
erty or any part is situated. which no.
tee shall briefly state the ground upon
which such appeal is taken, and no other
make n ss'' said appeal effectuai: Upon 6lins
shall file in the office of the clerk Of
The district court Of such county a Ger r;
such notice Of appeal and %thereupor
the said district court shall be deemed
to have ACQUIRED jurisdiction OF such pro;
determine he same in like manner as
other tax matters are tried and deter;
mined in the district court Of this state"
special assessor and Of his deputies ap:
pointed under the provisions Of this act
and his expenses as such shall be fixed
Commission dssE5rli and BY y them Certified a1'tiifsi't to the
the general fund in the state treasury
The 1Sa resp Itestpectttty sgef COUNTIES tna shall shall r nftnr rs
shall notify the auditor Of such county
Of the amount thereof, whereupon sucf
county auditor shall levy a, tax upon the
taxable property in the assessment dis
trict or districts wherein such reassess.
ment was made sufficient to pay the
thereof Shall be forthwith paid into the
state treasury in the same manner as
other state taxes"
sofa for 1907. is hereby amended by
striking out all Of said subdivision anc
inserting the following so that the same
to wit:
''(5) To raise or lower the assessed val.
n 3ncl1Gin Of t hny no real Or n p peIse or PROP, propeTtt S<
assessed valuation Of the real or per.
sonal property Of any individual, co.
partnership. company, association or cor.
assessment against the property Of any
individual, co-partnership, company, as.
s~ociation or corporation is so raised, no.
tice Of the intention of the commission
the time and place at which a hearing
thereon will be held shall be given tc
such person by mail addressed to him al
his place Of residence as the same ap,
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.
trtct court of the county in which said
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 OF
briefly state the ground upon which such
appeal is taken, and no other or differ.
ent service shall be required to make sai6
appeal effectua1. 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
Jurisdiction of such proceedings and shall
proceed to hear and determine the sam
In like manner as other tax matters are
tried and determined in the district court
Sec. s: All acts and parts Of acts in:
act are hereby repealed.
Sec. z. This act shall take effect and
Approved April 8. 1909.
CHAPTER 1905. r. NO. 51s.
AN ACT to amend section 1854 Of chapter
II Of Revised Laws 1905, relating te
refundment Of moneys paid at tax sale
when the and ssold was exempt from