The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1909-04-30

matter Of fact collected at the foreclos-
ure sale and retained by the mortgage
before maturity without objection at any
time during the period of redemption by
the mortgagor. 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
the mortgage.
Sec. 2. No action shall be maintained
closure sale and the record Of the the same anne
wherein the objections mentioned In the
first section hereof, after the period of
redemption from the foreclosure sale has
expired.
Sec. 8. The provisions Of this act shall
not affect any action or proceeding now
pending. in any court Of this state.
Sec. 4. This act shall take effect and
be in force from and after its passage
Approved April 20. 1909.
CHAPTER 29LS. F. NO. s1S.
AN ACT to amend chapter 159 Of Cen
eral Laws Of Minnesota for 1909 relat-
Minnesota Tax Commission.
Be 1T enacted by the Legislature Of the
State Of Minnesota:
Section 1. Subdivision Of section u
Of said chapter 40S General Laws Of Min
nesota for 1907, is hereby so amended
as to hereafter be and read. as follows,
ca To appoint a special assessor and
deputies under him and cause to be made
In any year reassessment of all or
any real and personal property or either
judgment of said commission such reas-
sessment is desirable or necessary to the
end that any and all property in such
district shall be assessed equitably as
compared with like property in the coun-
ty wherein such district is situated.
Sec. 2. Section 16 Of chapter 408 Cen
eral Laws of Minnesota for 1907 is here
by SO amended as to hereafter be and
read follows RI wit.
Sec. 16. Whenever it shall be made to
appear to the Minnesota tax commission
by verified complaint or by the finding
Of a court or Of the Legislature or either
body of the same or any committee
thereof that any considerable amount Of
property has been Improperly omitted
any district or county for any year. or,
If assessed, that the same has been un-
dervalued or overvalued as compared
with like property in the same county or
In the state SO that the assessment for
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
shall examine into the facts in said mat
ter and If satisfied therefrom that it
would be for the best interests of
property be made, they shall appoint a
special assessor and such deputy asses
sors as may be necessary and cause a
reassessment 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 shall be
ass assessed equitably as s;u. compared with
Sec. 3. Such special assessors and dep
uties shall be citizens Of the State of
Minnesota but need not be residents Of
so made every su speca
assessor and deputy appointed under
the provisions of this act shall subscribe
and file with said commission his oath
to faithfully and fairly perform the du-
ties Of his office. Such special assessor
assisted by his deputies shall thereupon
proceed to carefully examine and re-
the so to be
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
in such year, and opposite the same the
reassessment so made by such special
assessor. He shall file both copies of
such list with the said commission. The
inc, equalize and correct such reassess-
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
such reassessment was so made one copy
of such reassessment by them so correct
ed and equalized. Such list shall for all
the original assessment made for such
year upon such property, and the county
auditor upon receipt thereof shall extend
Res shereon fer sueh
according to such reassessment in the
same manner as though such list was
the original assessment list Of such
property
Any person feeling himself aggrieved
by an assessment so made against him
or upon any property at that time owned
him may IN to the dis
assessment Is made. To render such ap-
peal effective for any purpose the appel
liant shall file a notice Of such appeal
with the county auditor Of such county
within thirty days after the making Of
such assessment which notice shall spec
ify the ground upon which such appeal
was taken and no other or different serv-
peal. Upon the filing Of such notice the
county auditor shall make and file in
the Office of the clerk Of such district
Of the particular assessment appealed
from, and shall also notify the county
attorney of such county of the tendency
Of such appeal, Ihe Teapsa the said dis
quired jurisdiction Of such matter and
shall proceed to hear and determine same
in like manner as other tax matters are
courts Of this state. The county attor-
ney of said county shall appear for and
defend the interest of the state in 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
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
trict or districts wherein such reassess-
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
other state taxes.
Sec. g. Subdivision Of section IL 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:
(5) To raise or lower the assessed
valuation Of any real or personal prop
erty, including the power to raise or