Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1912-02-23
FOURTH TAX. ARIIC,Lf!'
Assessment Of Real and
Personal. PROPERTY
. :, ,

W4oOC VI WuAG tue law % SuA0 W.
fetal to do is essential to an under
Dtaoding of the system.
Assessors IN towns and villages, 'ex.
pept where charters provide otherwise.
ire elected in the odd Numbered years
Tor two ears and are entitled to - q
day for each DAY of actual service,
though at any town meeting and be-
fore, officers are elected, the pay may
be increased one half. Before entering
apon their duties tue assessors are re-
auir@d to file with the county auditor
an oath of Office and bond in the sum
of $500 conditioned upon "he dill
gent. faithful and impartial perform
ane of their duties.
On the last Thursday in April the a.
SCISSORS in each county meet with their
county auditor to receive the assess
nent books and listing blanks, and
"copfer 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 ex-
oepted, in which to make the assess
mont.
Real estate IS assessed every even
nnm bered year, and personal property
every year, both being assessed and
valued as of MAY 1. In assessing land
the law requires the assessor when
practicable, to actually view each tract
and Tot, and to value the land and
structures separately.
Preparatory to assessing personal
property the assessors make list Of
tho names of all persons in their dis
riets liable to assessment. The asses
or is required to call upon each Of
them at his residence or Office, present
him with blank for listing his prop
arty and require him to enter upon it
tho quantity of property owned by
hlm in any Of the thirty classes. The
determine and tx the true value of all
items OF property in such classes. .
Even it the owner should enter the
galue and verify the list the assessor is
rot required to accept 1t but must put
bis own estimate Of value on the prop.
orty. IT the owner refuse to list, the
assessor shall list the property accord
ing to his hest information. II he
suspect that the owner IS not disclos-
ing all his property he may put him
OF cath and examine him relative to
Il, 1t the person refuse to be sworn
Tine assessor enters that fact on his
book. The law authorizes the assessor
to enter any dwelling, building or struc
ture when necessary to the proper per-
Torrance Of his duties and view the
same and the property therein.
Under the money and credit act OF
1911 the assessor shall require the per-
:soR making the list TO verify it with
his oath. He shall receive the list, ex.
cept as to valuation, as true unless
when requested the person listing shall
nefuse 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 fine of not less than 500 nor more
than $500, the contents of any list of
money and credits. IT any person fail
60 make and give him the required list
the assessor may estimate the amount
and value and add 50 per cent as a
penalty. He is to enter the money and
credits items in a separate book or in
a supplement to the assessment book.
Ten DAYS before the fourth Monday
ln:Jnne the assessor shall post notices
OF The meeting of the board of review.
BY the first Monday in July he nust
total the columns of entries IN his book
OF the several classes Of property and
make from the totals tabular state
ment of their aggregate. To his assess
ment book he appends his affidavit anC
delivers the same together with thu
listing sheets to the county auditor
who gives to him a certificate that tht
assessment conforms to the law, il
such DO the fact. Without such certi
ticate the assessor cannot get his pay.