New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1912-02-21
FOURTH ARTICLE.
Assessment of Real and Personal
Property. a.
The Assessor

superstructure, the assessor is to the
entire system of taxing real and
personal property. The nhumblest
official in the system, ho is the most
powerful in producing its results. A
| detailed statement of what the law
requires IBIS official to do is essential
to an understanding OF the system.
Assessors in towns and villages,
except where charters provide other
wise, are elected in the odd numbered
years for two years, and are entitled
to 81 day for each day of actual
service, though at any town meeting
and before officers are elected, the pay
may be increased one.half. Before
entering ;, upon their duties the
assessors are required to file with the
county auditor an oath of Office sndss
bond in the sum of $500 conditioned
upon 'the diligent, faithful and i'm.
partial" performance of their duties.
On the last Thursday in April the
assessors in each county meet with
their coupty auditor to receive the
assessment books and listing blanks,
and ''confer With the auditor relative
to the performance of their duties"
On May they begin their work which
must be completed by the fourth
Monday of June. This gives them
this year A days, Sundays and
holidays excepted, in which to make
the assessment.
Real estate is assessed every even
numbered year, and personal property
every year, both being assessed and
valued as of May l. 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
districts liable to assessment. The
assessor is required to call upon each
of them at his residence or Office,
present him with blank for listing
his property and require him to enter
upon it the quantity Of property owned
by him in any of the 30 classes. The
assessor, not the owner, 10 required to
determine and fix the true value Of
all items of property in such classes"
Even II the owner should enter the
value and verify the list the assessor
is not required to accept it but must
put bis own estimate of value on tho
property. If the owner refuse to list,
the assessor shall list the property
according to his best information. If
be suspect that the owner is not dis
closing all his property he may put
him on oath and examine him relative
to It, II the person refuse to be sworn
the assessor enters that fact on his
book. The law authorizes the assessor
to enter any dwelling, building 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
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 person
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 q penalty of fine of
not less tnan 800 nor more than $500,
the contents 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