New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1912-04-10
The col,.etios Of Dsl,qssnt Taxes
ELEvxNTH ARr1cIk

ELEvENTH ARTICLz.
Real eststs taxes become delinquent
on June /, and personal property
taxes on March Of each year. II not
paid before these dstes : penalty 81
~ per cent 10 added, and any county
treasurer who accepts payment Of The
taxes without including ths penalty
becomes personally liable for The
amount of penalty.
The collection Of delinquent real
state taxes, % explained in the
preceding article, 10 enforced against
the property assessed, and personal
property taxes against the person
assessed.
In the case Of delinquent real estate
taxes. on or before February in each
year the county auditor files with the
clerk Of the district court list of al
tracts of lands or lots on which taxes
are delinquent which list has the
effect of complaint in IN action by
the county against each tract or lot
on the list.
Five days thereafter the clerk re-
turns q copy. of such list, together
with citation to all persons interested
to show cause 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 enters judgment
against each tract or lot as to which
no defense is made for the taxes,
penalties and costs.
On the first Monday in May follow.
ing, the county auditor sells at public
vendue al tracts of land against which
judgment has been entered, first giving
10 days notice thereof. Each tract or
lot is sold separately and certificate
of sale is given to the purchaser. Three
years thereafter, unless the land be re.
deemed, the purchaser of the tax
certificate or the assignee, upon COM
plying with certain legal requirements
becomes the absolute owner of the
In the case of delinquent personal
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 l, and 10 days later, the court
issues warrants to the sheriff of the
directing him to proceed to
collect the same by the seizure and
sale of any personal property owned
BY the delinquent.
Any person whose name is en-
oraced in the delinquent list may on
or before April Is file an answer with |
he clerk of the court, verified as |
pleadings in civil actions, setting |
|orth his defence or objection to the
AK or penalty, and thereafter the
issue raised Is heard and determined
By the district court. Esy.s.
If the sheriff for any reason is un-
able to collect the delinquent personal
property tax assessed against any
person he is required 10 report such
allure to the clerk of the district
court on June 1st following. Ten days
alter the clerk files the list of delin-
luents with the comfy treasurer, who
n turn files it with the county board.
The county board examines the list
# delinquents, and may cancel such
axes as it deems cannot be collected.
The names of those against whom the
axes have been cancelled, as we'll as
he names of those remaining on the
evised delinquent list must be
published in the official proceedings
+ the board.
Citations are then issued to the
elinquents requiring them to show
ause at the next term of the district
curt why they should not pay such
axes, penalties and costs. If they
Ill to pay or answer, judgment is
ntered against them. Execution may
Q 10 sued upon the judgment against
ny property owned by them in the
sme manner ss provided by Law in
.se of executions upon judgments in
Ivil actions. -.. ..-....... II