Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1912-04-12
TAXES IN MINNESOTA.
Eleventh Article by Con1mission
Collection Of Delinquent Taxes.

Real estate taxes become delinquent
on June l, and personal property tax.
es on March Of each year. IF not paid
before these dates penalty of 10 per
cent is added, and any county treasures
who accepts payment Of the taxes with
out including the penalty becomes
personally liable for the amount Of tho
penalty.
The collection Of delinquent real es-
tate taxes, as explained in the preced-
ing article, is enforced against tho
property assessed, and personal prop
erty taxes against the person assess
ed.
In the case Of delinquent real estat6
taxes, on or before February l in each
year the county auditor files with the
! clerk Of the district court list Of all
tracts of land 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. - .s.s,.z. y, H. :
Five days thereafter the clerk zre-
turns copy, of such list, together with
a. 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 80
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 plblie
vendue all 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 issued to the purchaser. Three
years thereafter, unless the land be >re-
deemed, the purchaser Of the tax Ger
tificate or the assignee, upon complying
with certain legal requirements, be-
comes the absolute owner Of the prop
|erty.
In the case Of delinquent personal
property taxes, the county treasurer
is required on the fifth secular day Of
April to file with the clerk of the dis
trict court list Of all personal prop
l, and 10 days later, the clerk Of the
the county 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 embraced
in the delinquent list may on or before
April Is file an answer with the clerk
of the court, verified as pleadings in
civil actions, setting forth his defence
or objection 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 per-
son he is required to report such fail
ure to the clerk of the district court On
June l following. Ten days later the
clerk files the list Of delinquents with
the county treasurer, who in turn fles
it with the county board. :.
The county board examines 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 well -
the names Of those remaining on tho
revised delinquent list must be pub
lished in the official proceedings of the
board. !. : =: 80
Citations are then issued to the de-
linquents requiring them to: show cause
lat the next term Of the district court
why they would not pay such taxes,
penalties and costs. If they fail to pay
or answer, Judgment is entered against
them. Execution may be issued upon
the Judgment against any property
owned by them in the same manner ~
lprovided by law Id case OF executions
upon judgments ~ civil act;ons