The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-10-02

same and among the reasons set
forth by the board Of county COM
miSsioncEs AZ" tn following:
"Tlat the SajA taxes have been
sold to the county Of Burlcigh; that
there has been Il substantial >dcprcci-
alton in the value of said property
and that there has been and is pend
ing contested litigation involving the
validity Of SAID taxes and the whole
thereof, and that they deem it for
the host interests of the aid, county
and the taxing district affected that
and tn" taxing district affected
that said litigation be adjust
cd and settled and that the coun-
ty receive at this time in cash the
money offered by said compromiS"
rather than to await the result Of
the extended litigation bending, and
further, that the valuations placed
against said property were, in Il great
many instances, unjust and unequit-
able.
Property DNcrasScsscd
"lhcsc being the reasons given
by the board of county commission
crs of Bur!ci%h county for the ac-
rcptancc Of sail compromise, it then
becomes the duty. as We see, it, OF
the tax commissioners to investigate
and see whether or not the board Of
county commissioners have abused
, their discretion in accepting the said
F., lnpromiSr offer. This departni Ut
has made a lnu- aud careful study Of
the reasons set forth for the accept
! aucc Of the said compromise and has
| caused the said property involved IN
,lt,,l Il
from such study and cstigat.on
the following facts are found To cE'
list: That the property invoked in
the said offer of compromise, has
been ovcrvalucd and ovcrasscsscd
during some Of the years for which
. the compromise is offered; that the
property has deprecated in value to
Il considerable extent during the pas I
number Of years; and that there has
been litigation involving the legality
and the abatement Of these taxes and
that there is now pending contested
litigation involving the legality of
the assessment and taxes herein IN
volvcd. Tho tax commissioner has
also examined the records as to the
validity and legality Of the assess
mcnt and tax herein involved and
from such investigation the tax com
| missioner IS OaI the opinion that
there is sufficient irrcgu larity in the
procedure OF the assessment and tax
alton and the sale OF the said prop
crty herein involved, which Will make
the collection Of the said taxes very
difficult aud predetermined. That
the records arc in such condition
| that the taxpayer could easily frus-
trate any attempt to force collection
or, at least, delay the same for Il
considerable length Of time.
''iavirg found such conditions to
F, exist, can the tax commissioner. a
Il matter Of law, say that the board
| Of county commissioners have abused
| their discretion in accepting the
said compromise? The tax commits
sioncr is Of the opinion that from
| tho facts and the circumstances as
ascertaincd by his investigation OF
! the records, he cannot say that the
| board of county commissioners ha e
| abused their discretion in ALLOWING
| the said compromise.
at is, therefore, hereby ordered
! that the offer in compromise as. ac-
| ccptcd by the board of county COM
| missioners Of Burlcigh county, North
Dakota, be and the same is hereby
! approved and allowed.
dated at Bismarck, North Dakota
| this lst day of Oct, 1925.
| "T. II. II. THORESEN,
TAX Commiss ioncr.