Warren sheaf. [volume] (Warren, Marshall County, Minn.) 1880-current, 1912-03-07

The Following is One Of Series Of
Articles Published by Request Of the
Minnesota Tax Commission criti-
cism or Suggestion is Cordially In
vited.
ASSESSMENT OF REAL AND PER
soNAL PRoPERTY-THE AS.
SCISSOR
What the keel of ship is to the SUI
perstructure, the assessor is to the en-.
tire system of taxing real and person
al property. The humblest official in
the system, he is the most powerful in
producing it's results A detailed
statement of what the law requires
this official to do is essential to an un-
derstanding Of the system.
Assessors in towns and villages, ex-
cept where charters provide other
wise, are elected in the odd numbered
years for two years, and are entitled
to IS day for each day of actual SER
vice, though at any town meeting and
before officers are elected, the pay
may be increased one-half Before
entering upon their duties the asses
sors are required to file with the coun-
ty auditor an oath Of Office and bond
in the sum of $500 conditioned upon
the diligent, faithful and impartial
performance Of their duties.
On the last Thursday in April the
assessors in each county meet with
their county auditor to receive the as
sessment books and listing blanks, and
confer with the auditor relative to
the performance of their duties" On
May l they begin their work which
must be completed by the fourth Mon
day of June. This gives them this
year, AZ days, Sundays and holidays
excepted, in which to make the assess
ment.
Real estate is assessed every even
numbered year, and personal property
every year, both being assessed and
valued as Of May 1. In assessing land
the law requires the assessor when
practicable, to actually view each
tract and lot, and to value the land
and structures separately.
Preparatory to assessing personal
property the assessors make list of
the names of all persons in their dis
tricts liable to assessment The as
SCISSOR is required to call upon each
of them at his residence or office, pre-
sent him with blank for listing mis-
property and require him to enter up
on it the quantity of property owned
by him in any of the 80 classes The
assessor, not the owner, is required to
determine and fix the true value of
all items of property in such classes" :"
value and verify the list the assessor
is not required to accept it but must
put his own estimate of value on the
property. If the owner refuses to
list, the assessor shall list the proper
ty according to his best information.
If he suspects that the owner is not
disclosing all his property he may put
him on oath and examine him relative
to it. If the person refuses to be
sworn the assessors enters that fact
on his book. The law authorizes the
assessor to enter any dwelling, build
ing or structure when necessary to
the proper performance Of his duties
and view the same and the property
therein
Under the money and credits" act
in 1911 the assessor shall require the
person making the list to verify it
with his oath. He shall receive the
list, except as to valuation, as true un-
less when requested the person list
ing shall refuse to answer on oath all
reasonable questions as to the nature
and amount Of his money and credits.
The assessor is forbidden to disclose,
under penalty of a fine Of not less
than 500 nor more than $500, the con-
tents Of any list Of money and credits.
If any person fail to make and give
him the required list the assessor may
estimate the amount and value and
add 50 per cent as penalty. He is
to enter the money and credits items
either in q separate book or in q sup
plement to the assessment book.
Ten days before the fourth Monday
in June the assessor shall post notices
Of the meeting Of the board Of review.
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