Morris tribune. [volume] (Morris, Minn.) 1880-2000, 1912-02-23
TAXATION IN MINNESOTA.
A Series Prepared by Minnesota
Tax Commission.
Lv-ASSESSMENT OF REAL AND
PERSONAL PROPERTY THE
ASSESSOR.

What the keel OF ship is TO the
superstructure, the assessor is to the
entire system of taxing real and per-
sonal property. The humblest official
in the system, he is the most power
full in producing its results. A de-
tailed statement of what the law re-
quires this official to do is essential
to an understanding to the system.
Assessors in towns and villages,
except where charters provide other
wise, arc elected in the odd numbered
years for two years, and are entitled
to So day for each day of actual
service, though at any town meeting
and before officers are elected. the
pay may be increased one half. Be-
fore entering upon their duties the
assessors are required to file with the
county auditor an oath of Office and
bond in the sum of $500 conditioned
upon "the diligent, faithful and i'm
paFtial'' performance of their duties.
On the last Thursday in April the
assessors in each county meet with
their county auditor to receive the
assessment 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
Monday in June. This gives them this
year Al days. Sundays and holidays
excepted, in which to make the as
sessment.
Real estate is assessed every even
numbered year, and personal property
every year. both being assessed and
valued as of May. In assessing land
the law requires the assessors when
practicable. to actually view each
tract and lot, and to value the land
and structures separately.
Preparatory to assessing personal
property make list of the names of
all persons in their districts liable to
assessment. The assessor is required
toscall upon each Of them at his resi-
dence or office, present him with a
blank for listing his property and re-
quire kim TO enter upon it the quaint
ity oftproperty 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. " Even if
the owner should enter the value and
verify the list the assessor is not re-
quired to accept is but must put his
own estimate of value on the property.
If the owner refuse to list, the as
SCISSOR shall list the property accord
ing to his best information. If he
suspect that the owner is not disclos-
ing all his property he may put him
on oath and examine him relative to
it. If the person refuse to be sworn
the assessor enters that fact on his
book. The law authorizes the asses
sor to enter any dwelling. building or
structure when necessary to the pro-
per performance of his duties and view
the same and the porperty therein.
Under the "money and credits
act of 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 unless when requested the per-
son listing 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 contents of any list of
money and credits. If any person
fail to make and give him the re-
quired list the assessor NAV estimate
the amount and value and add so per
cent as penalty. He is to enter the
money and credits items either in a
separate book or in a supplement 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.
BY the first Monday in July he must
total the columns of entries in his
book of the several classes of proper
ty and make from the totals tabular
statement of their aggregate. TC
his assessment book he appends his
affidavit and delivers the same together
with the listing sheets to the county
auditor who gives to him certificate
that the assessment conforms to tht
law, if such be the fact. Without
such certificate the assessor canno'
get his pay.
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