The Topeka state journal., 1909-03-09

AN. ACT concerning assessment and taxa
ton, to provide for the plating Of lands
Sertian fer purposes an9 aneNpf sws of
s76 fhe u same anna + bene 1f areespectvey
tions 1859 and 1910 of the General
Statutes of 1901, and repeating or1ganal anIss
sections A and IS of chapter 81, LAWS
of 1876
Be it enacted by the Legislature of the
Section /. Whenever any subdivision of
land of forty acres or less, or any lot OF
subdivision, is owned by two or more per-
one or more of the different parts or par
cells thereof cannot. in the 1udgm1esnt 1sla %. OF
tain and accurate for the purpose of as
sessment and taxation without noting the
metes and bounds OF the same, ne snall
cause to be made and recorded plat OF
such tract or lot with it's several subdi
visions as hereinafter provided.
Sec. 2 Whenever any subdivision of
land, as specified in the preceding section.
severalty by two or more persons, and
the owners thereof have failed and neg
lected to execute and file for record a
mail notify all of such owners residing
within this state and demand the execu-
owners. when so notified. fail and neglect
for thirty days after the issuance of such
ord, the county clerk shall cause one to
be made, making any survey necessary
therefor. Said plat shall be signed and
shall certify that he executed it by rea-
son of the failure of the owners named
to do So and file it for record, and when
so filed it shall have the same effect as
# executed, acknowledged and recorded by
cost and expenses of such plat survey nd
record, verified by oath, shall be by the
ty commissioners, who shall allow the
same and order the same paid out of the
current expense fund of the county, and
the county clerk shall at the same time
assess the amount pro rata upon the sew
eral subdivisions of said tracts, lots or
Pia9Gf1eihs re- $50 SO sub;dlyided. which amounts
and shall be collected in the same man-
ner as general taxes. and when paid shall
county.
Sec s.. Any person aggrieved by the
Naction of the county clerk in ordering a
survey and plat of any subdivision of
land as hereinbefore provided, may with
IN ten days appeal therefrom to the board
OF county commissioners by giving notice
thereof IN writing, and thereupon no fur-
ener proceesdings shaii be taken py yine fne
after the filing of the notice aforesaid,
the county commissioners shall hear and
determine said matter and direct whether
the plat shall be executed and filed. If
the county commissioners shall upon hear
ing find that such plat should be execut-
ed and filed, the owner or owners thereof
shall within thirty days execute and file
for record a plat thereof; and upon the
failure of the owner or owners to make
and record such plat, the county clerk
shall proceed to have said subdivision sur
veyed and plated as hereinbefore direct
ed Such plat made by the county clerk
or by the owner or owners of any such
subdivision shall describe said tract, and
any other subdivision or the smallest sub
division of which the same is part, num-
bering them by progressive numbers, set
ting forth the courses, and distances, the
number of acres and such other memoran-
da as is necessary, and the description of
number and designa ton thereon, and said
plat shall be deemed sufficient for all pur-
poses of assessment and taxation.
Sec l. Section "A, chapter a. Laws of
1876. the same being section 1868 of the
General Statutes of 1901 is hereby amend
ed to read as follows: Sec. A. The coun-
ty clerk shall make out all real estate
assessment rolls that may be required for
the several assessment districts in his
county. Such assessment rolls shall contain
a correct and pertinent description of each
piece, parcel or lot of real property, in
numerical order as to lots and blocks, sec
tionS or subdivisions, in the respective
townships or cities. as the case may be.
county clerk shall consult all available
sources of Information. including the
and plats in the office of the Register of
Deeds, reports from United States land
cupant of a particular property to furnish
a proper description thereof; provided,
that in making said rolls for assessment
he shall deduct the, acreage of all lands
used for railway right Of way, interurban
railway right of way and public high
ways.
Sec. 5. Section As, chapter "a. Laws of
1876 the same being section 1910 of the
General Statutes of 1901 is hereby amended
or occupant shall neglect or refuse to fur
nish any such description when demanded
by the county clerk. the county clerk may
employ a surveyor to ascertain the bound
aries and quantity of such property and
such description shall be held to be valid
for all purposes of taxation; and the ex-
Pense of such survey shall be returned to
sIcb oro5erfv Is u IocataS GouS my IN bv "ic giici
clerk shall be added to the tax upon such
property, ,,s and made mad a part thereof, and nd
be required to pay the expenses of said
survey.
Sec. 6. If during the assessment it shall
appear to the deputy assessor that any
description of real estate on the assess
ment roll is incorrect or irregular in any
ed on said roll has been subdivided and
should appear upon the roll in one or
the county clerk and the county clerk
shall Immediately correct any error in said
respective assessment districts owned in
severalty shall be properly described upon
Sec Z. Original sections "A and IS of
chapter 81 Laws of 1876, being respectively
tutes of 1901 are hereby repealed
Sec. :. This act shall take effect and
in the official state paper
I hereby certify that the above bill orig
mated in the Senate, and passed that body
vi, "; !; FITZGERALD:
President Of the Senate a
Secretary Of the Senate.
Passed the House March 1st. 1909.
J. N. DOLLEY.
Speaker of the House.
w. T. BECK,
Chief Clerk or the House.
Approved March 5th. 1909
W. r. STUBBS.
Governor.
STATE OF KANSAS
Office of the Secretary of State.
I. c. E. DENTON, Secretary of State
of the State of Kansas, do hereby certify
that the above and foregoing is a correct
copy of the original enrolled bill now on
file in my office.
IN TESTIMONY WHEREOF. I have
hereupto subscribed my name and affixed
nv official seal. this 6th daY of March.