The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1926-05-21
TAX PROBLEM
DISCUSSED BY
CO. AUDITORS
State Hail Department Man
ager Speaks at State
Meeting at Dickinson

Dickinson, N. D., May 2l.--tR
Problems confronting the state hail
department, as the result of ruling
by the supreme court that hail taxes
do not constitute lien upon real
estate in the same manner as other
taxes but are subsequent to certain
mortgages. were discussed at .hhc
county auditors convention here yes
tcrday by Martin S. Hagen, state
hail department manager.
The case in which the supreme court
held against the hail department has
been re- submitted to the court on an
application for re-hcaring. Hagen
said, and to clear up few minor
points left undecided by the opinion
in the first case.
Case Pending
Another case now before the SUI
prcme court. Hagen said, involves
lands held by the Bank of North
Dakota. either for itself or as agent
for the state treasurer. Such land
has been listed, Hagen said. because
nothing else can be done under the
circumstances. If the supreme court
holds that the lands are not taxable
the rulings Of the hail department
will be amended to conform to new
conditions.
In that event. Hagen said. his de-
ipartment will follow the same proce-
iurc used in placing hail indemnity on
land rented by various state boards
to tenants. Under that system the
lands arc not listed with the county
auditor but tenants make direct APP
plication to the hail department on
special blanks, paying premiums IN
advance, subject to partial refund IN
the fall after the levy for the hail
indemnity tax is made.
A re-check by his department shows
that some county auditors have not
RENTED in full for penalty and IN
tcrest due on delinquent collections.
Hagen said. They have been billed
for these, he said.
Accounts Being RecOnciled
An effort now is being made To
reconcile accounts of outstanding
taxes Is shown by the books OF the
hail department and those OF county
auditors. Hearty cooperation Is
being received from the county OIL,
Gals, the speaker said, and 1T wall
only be q matter OF time before
balance can be struck. On January
81. 1926, the total outstanding hail
taxes, both flat and indemnity, total
led $2,306, 0l6.53 Of which $l,653''
O75.89 were taxes for 1925.
Hagen called attention OF the audl.
tors to several points about state
hail taxes to be remembered. They
we're:
/. Listings of land should be COM
pleted by June /.
2. Corrections in listings may be
made in the county auditors offices
until June 9. !:
3. The last day for filing effidavits
of withdrawal from hail insurance
taxes is June IA. No assessor may
acknowledge Withdrawals, even though
he is q justice Of the peace or notary
public. An agent may withdraw toi
an owner by signing an affidavit that
he has been given such. power bu,
mn agent may withdraw Tor . tenant
unless power of attorney Il. attached
to the withdrawal application.
Must Show Date and Hour
. 4. Applications for Reinstatement,
Of hail insurance must show no
only the date but the hour they were
Reviewing state hail insurance ex'
pcrime nts in North and South DAKOTA
Montana, Nebraska ana Oklahoma
Hagen said that the North Dakots
system has proved best and made the
most headway, although South Dakots
has also done we'll. Proposed changes
in the Montana law will help the state
fund in that state, he said, but Okla.
homa and Nebraska have been handi'
capped by poorly drawn laws. STATE
hail departments in Alberta and Sas'
katchewan, Canada, have been mark.
eddy successful, he said.