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

IL IL C1ldCIcu NY Llo VI LIN
State of Minnesota:
Section 1. Subdivision 2 Of section II
of said chapter 4OS, General Laws Of Min
nesota for 1907, is hereby so amended as
wit:
90 To appoint a special assessor and
deputies under him, and cause to be
Or any real and personal property. or
either in any assessment district, when
in the Judgment Of said commission such
the end that any and all property in
as compared. with like property in the
Sec. 2. Section is of chapter 40s, Cen
eral Laws Of Minnesota for 1907, is
hereby so amended as to hereafter be
an Sec Gead is as M f2}lews, to it Ti shall, be made
to appear to the Minnesota tax commits
sion by verified complaint or by the fnd q =
n lnE OF h a court III +S or s Of the a. legislature agg comnt or
tee thereof, that any considerable amount
OF property has been improperly omitted
from the tax list or assessment roll of
If assessed, tina the same has been un-
dervalued or o~vervalued as COMPARED
with like p,roperty in the same county or
such year in such district or county is
grossly unfair and inequitable whether
Or or not t., the san IL has "a been eqqnaliz z + by
shall examine into the facts in said mat
ter, and If satisfied therefrom that it
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.
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
| assessed 6nrif9 h1v AS nOmn9rad with like
property in such district and county"
See: g. Such special asssssers and !
the county or district wherein such re-
assessment is so made. Every special
assessor and deputy appointed under the
faithfully and fairly perform the duties
Of his office: Such special assessor. as
ras,ee " TO ''t care effiy's examine amin ' and re-
assess the property SO to be. reassessed.
ard shall prepare duplicate lists of u
reassessnent In such form as the COM
erty or person so reassessed, the amount
of the original assessment thereof made
IN such year, and opposite the same the
such list with the said commission. The
said commission, shall thereupon exam
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
re- Pect sscn and lgaS eaaal'sed. 0Y su e9ef list 50 z foli
for all purposes supersede and be IL
such year upon such property, and the
county auditor upon receipt thereof shall
extend and levy against said property 50
year according to such reassessment in
the same manner as though such list
was the original assessment list of such
ton or person feeling aggriev;ed by the
from to the district court Of the county
IN IN WHICH Was a SAID ! pGoP }s Eyyt, or any Part Par r theTer
such appeal effectual the appellant shall
file a notice of appeal with the county
e audi Dr. Of = the n. count ut wherein s sald prop op-
tice shall briefly state the ground upon
or different service shall be required to
such notice Of appeal. the county auditor
shall file In he office Of the clerk of
the district court Of such county a Ger.
such notice Of APP appeal aises and the re- IN
the said district court shall be deemed
to have acquired jurisdiction Of such pro-
ceedings and shall proceed to hear and
mined in the district court of this state"
Sec. 4. "The compensation Of each
pointed under the provisions Of this act
and Determined by the Minnesota tax
e sfafg suGito and an BY s tnim be- e%er paiG to the ne
the general fund IN the state treasury.
The respective counties shall reimburse
the {, state therefor two years after the
shall notify the auditor Of such county
Of the amount thereof, whereupon such
county auditor shall levy a tax upon the
t trefD or ed hsbiets W VI rel as such reasse ass
ment was made sufH cient to pay the
same, and when collected he proceeds
thereof shall be forthwith paid into the
Sec. s.. Subdivision 5 Of section 12 of
e sota for 409 ssS Sf f Is Ss4eb EaT am Of Mjnp H.
striking out all Of said subdivision and
inserting the following so that the same
shall hereafter be and read. as follows,
"'!5) To raise or lower the assessed val
uation Of any real or personal property,
including the to raise or lower the
s s5neised pro yalrnt'o on Of ant the ind Ee1] Of per- eo.
poration. Provided Sf{ieeHl that a@ before ANY yr such sUa1
assessment against the property Of any
tice of the intention Of the commission
70 70 raise 3igee sucd a ass es e valuation and, of
thereon will be held shall be given to
such person by mail addressed to him at
his place Of residence as the same ap-
gears upop the assessment book at least
Any .co.partnership, corporation or per-
son feeling aggr'eved by the assessment
50 made may appeal therefrom to the dis
property or any part thereof was as
sessed is situated. TO render SUCH ap-
peal effectual the appellant shall Ale 8!
n n .;,a Of appeal With the county auditor
any part is Situated, which notice Shall
briefly state the ground upon which such
appeal is taken, and no other or differ
appeal effectual. Upon filing such notice
Of appeal. the county auditor shall file
in the Office of the clerk of the district
court OF such county, a certified copy Of
appeal and thereupon the said district
court shall be deemed to nave acquired
Jurisdiction of such proceedings and shall
proceed to hear and determine the same
tried and determined in the district court
Of this state"
Sec: 8: All acts and parts of acts in
act are hereby repealed. NA7
Sec. Z. This act shall take effect and
be in force from and after its passage.
Approved April s, 1903.
CHAPTER 1905. F. NO. 51s.
AN ACT to amend section 1854 of chapter
refundment Of moneys paid at tax sale
when the land sold was exempt from
taxation.
Be it enacted by the Legislature Of the
State of Minnesota:
Section l. Section 1854 Of chapter IL of
l p N1yfco6 T q mo 1O0S &c hn~ah,y ro@~l@l