Morris tribune., 1912-04-12
TAX JUDGMENTS.
How and When Obtained if
Taxes are not Paid.
XI.-THE COLLECTION OF
DELINQUENT TAXES

Real estate taxes become delinquent
on June l, and personal property
taxes on March l of each year. If
not paid before these dates penalty
of 10 per cent is added, and any coun-
ty treasurer who accepts payment of
the taxes without including the penal
ty becomes personally liable for the
aount of the penalty.
The collection of delinquent real
estate taxes, as explained in the pre-
ceding article, is enforced against the
property assessed, and personal proper
ty taxes against the person assessed.
In case of delinquent real estate
taxes. on or before February 1 in
each year the county auditor files
with the clerk of the district court a
list of all tracts of lands or lots on
which taxes are delinquent which list
has the effect of complaint in an
action by the county against each
tract or lot on the list. Il
Five days thereafter the clerk re-
turns copy of such list, together
with citation to all persons inter-
ested to show caues why judgment
should not be entered against each
tract or lot of land. Publication of
the notice and list is made by the
county auditor. and 20 days after the
expiration of the notice the clerk en-
ters judgment against each tract or
lot as to which no defense is made
for taxes. penalties and costs.
On the first Monday in May following
the county auditor sells at tpublic vendue
all tracts of land against which judg-
ment has been entered, first giving
10 days notice thereof. Each tract or
lot is sold separately and certificate
of sale issued to the purchaser. Three
years thereafter, unless the land be
redeemed, the purchaser of the tax
certificate or the assignee, upon COM
plying with certain legal requirements
becomes the absolute owner of the
property.
| In case of delinquent personal pro-
perty taxes, the county treasurer is.
required on the fifth secular day Of
April to file with the clerk of the
district court list of all personal
property taxes remaining unpaid on
April 1, and 10 days later the clerk
of the court issues warrants to the
sheriff of the county directing him to
proceed to collect the same blythe seiz-
ure and sale of any personal property
owned by the delinquent
Any person whose name is embraced
in the delinquent list may on or before
April 15 file an answer with the clerk
of court, verified as pleadings in civil
actions, setting forth his defence or OBJ
lection to the tax or penalty, and
thereafter the issue raised is heard
and determined by the district court,
If the sheriff for any reason is un-
able to collect the delinquent personal
property tax assessed against any
person he is required to report such
failure to the clerk of the district
court on June 1 following. Ten days
later the clerk files the list of deli
quents with the county treasurer, who
in turn files it with the county board.
The county board exmaines the list
of delinquents, and may cancel such
taxes as it deems cannot be collected.
The names of those against whom the
taxes have been cancelled. as we'll as
! the names of those remaining on the
revised delinquent list must be pub
lished in the official proceedings of the
board.
Citations are then issued to the
delinquents requiring them to show
cause at the next term of the district
court why they should not paw such
taxes, penalties and costs. If they
fail to pay or answer. judgment is en-
cred against them. Execution may be
issued upon the judgement against
any property owned by them in the
same manner as provided by law in case
of executions upon judgement in civil
actions.
1t is said that the musicians of a