St. Paul tidende. [volume] (St. Paul, Minn.) 1902-1928, 1909-05-07

greater rate Of interest after maturity
than before maturity, and the total
m nmasnt o e fs satd co GGte Or a notes tbe are fo2e az a
together with the interest stipulated for
before t,aae a, maturity withoYt objection at any
the m%ortgagor. provided, that at the
time Of the foreclosure sale notice there
has been a default in the payment Of
one or more of the notes accompanying
Sec. 2. No action shall be maintained
N THIS state to sci, aside a mortgage fore
closure sale and the record Of the same.
wherein the objections mentioned In the
first section. hereof, after the period Of
redemption from the foreclosure sale has
expired.
not affect any action or proceeding now
pending in any court Of this state.
be IN force from rom, and nd after inoa its passage.
CHAPTER 294-s. F. NO. 818.
AN ACT to amend chapter 1853 Of Cen
eral Avs rs Of Minnesota for 1909 relat-
Minnesota Tax Commission:
Be it enacted by the Legislature. OF the
State Of Minnesota:
of said chapter 4os General Laws Of Min
nesota for 1907 is hereby so rnended
as to hereafter be and read, as follows,
| " WIZ
(2) To appoint a special assessor and
deputies under him and cause to be made
IN any year a reassessment Of all or
any real and personal property or either
Judgment of said commission such reas-
sessment is desirable or necessary to the
s annSdi that any and all property in such
compared with like property in the coun-
ty se Mhe : se s4Gh district 1s nf cb Is situa a6s cen-
by so amended as to hereafter be and
read, as follows, to wit.
Sec. 16. Whenever 1t shall be made to
by verified complaint or by the finding
Of a court or of the Legislature or either
nody Of the same or any committee
property has been Improperly omitted
from the tax list or assessment roll Of
any district or county for any year, or,
# assessed. that the same has been I'M
with ike property In the same ounty or
In the state so that the assessment for
sress1y yea Unfair Fn su and o ineuGita G5 co %heybe is
or not the same has been ~equalized by
the county board Of equalization or the
tax commission, the said commission
would be for the best interests of
the state that a reassessment Of such
special assessor n such deputy asses
soIs as may be necessary and cause a
f In a Tsa' s an6 1 9istr}ct o Pro eonn{v Or rs either 4hey
may deem best to the end that all prop
erty in such district or county shall be
assessed %eauitably as compared with
Sec. 8. Such special assessors and dep
uties shall be citizens Of the State of
Minnesota but need not be residents Of
aa aees conn1y Or Or a an eaae wherein Te1ar71 such shao re-
assessor. and deputy appointed Under
the provisions Of this act shall subscribe
and file with said commission his oath
ties Of his office: Such special assessor
assisted by his DEPUTIES shall thereupon
proceed to carefully examine and re-
and 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
reassessment so made by such special
such list with the said commission The
said commission shall thereupon exam:
inc, equalize and correct such reassess-
the as SO as 60 so of ike prope eoRfG fbro, W1fh
out the state; and shall transmit to the
county auditor of the county wherein
such reassessment was SO made one copy
ed and equalized. Such list shall for all
purposes sqpersede and be in place Of
year upon such property, and the county
auditor upon receipt thereof shall extend
n levy against said property SO reas-
sessed the taxes thereon for such year
according to such reassessment in the
same manner as though such list was
the original assessment list Of such
property.
by ar assessment so made against him
or upon any property at hat time owned
assessment is made. TO render such ap-
peal effective for any purpose the appel
liant shall file a notice Of such appea,
within thirty days. after the making Of
such assessment which notice shall spec
ify the ground upon which such appeal
Ice shall be required to perfect such APP
peal. Upon the filing of such notice the
county auditor shall make and Ale In
court a certified copy Of such notice n
Of the particular assessment appealed
from, and shall also notify the county
atte eueS a Of safh T f2srey OF the the %p saId giSy
trict court shall be deemed to have &C
quired jurisdiction Of such matter and
shall proceed to hear n determine same
tried and determined in the district
courts Of this state. The county attor-
ney Of said county shall appear for and
uOlSlIu ~ AASSASSS VI LAX tai LII SUCH
Sec. 4. The compensation Of each spe-
cial assessor and Of his deputies ap-
pointed under the provisions Of this act
and his expenses. as such shall be fixed
end determined by the Minnesota Tax
Commission and by them certified to the
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. w%hereupon such
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 paw the
same when collected the proceeds
thereof shall be forthwith paid into the
state treasury in the same manner as
other state taxes.
Sec. 8. Subdivision 5 Of section II Of
chapter 4Os Of General Laws of Minne-
sofa for 1907 is hereby amended by strIk-
ing out all Of said subdivision and in
serting the following so that the same
shall hereafter be and read. as follows,
to wit:
() To raise or lower the assessed
valuation Of any real or personal prop
erty, including the power to raise or