Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1937-05-06
CHAPTER Ash. r. No. 90
A BILL

CHAPTER Ash. F. No. 90
A BILL
FOR AN ACT to amend Laws 1885,
Chapter 800, Sections and S,
relating to real estate taxes and
tax proceedings and defenses
thereto.
Be 1t enacted by the Legislature Of
the State Of Minnesota:
Section /. That Laws 1895, Chap
ter 300, Section 3, Is hereby amend
ed so as to read as follows:
"Sec. 3. Before filing such petition,
and as a condition precedent there
to, the petitioner shall pay to the
county treasurer at least so per
cent Of the tax levied for said year
against the property involved, un-
less permission to file such petition
without such payment Is obtained
as herein provided, which payment
shall be endorsed by the county
treasurer on the original petition
before the same may be filed. Per-
mission to file such petition with
out such payment may be obtained
as herein provided. The petitioner,
upon ten days notice to the county
attorney and to the county auditor,
given at least ten days prior to
said LIST day Of June, may apply to
the court for permission to file said
petition without such payment, and
ii 1t Is made to appear Cd that the
proposed review is to be taken In
good faith ca that there is prob
able cause to believe that the
property may be held exempt from
the tax levied or that the tax may
be determined to be less than so
per cent Of the amount levied, and
CD that 1t would work a hardship
upon petitioner to pay so per cent
OF such taxes, the court may per-
NIT the petition to be filed without
such payment, or may fix a lesser
amount to be paid as a condition
precedent to the right to file the
same. Payment of the amount so
fixed shall be endorsed on the
order by the county treasurer.
II the court shall allow the Al
ing Of the petition without such
payment or shall fix the amount to
be paid, then the matter shall
stand for trial without further pay
ment. In all other cases, If the
proceedings instituted by the filing
Of such petition have not been
completed before November LIST next
following the filing Of such petit
ton, the petitioner shall pay so per
cent OF the remaining unpaid taxes
for the current year or so per cent
OF the remaining unpaid taxes bas-
ed upon the probable value Of said
property, il such value has been
found by the court upon applica-
ton as aforesaid. Failure to make
payment of such additional amount
shall operate automatically to dis
miss the petition and all proceed
ings Hereunder unless such pay
ment is waived by an order of the
court upon application as herein
after provided. The petitioner, up
on 10 days notice to the county at
torney and to the county auditor,
given at least 10 days prior to said
November LIST, may apply to the
court for an order waving the re-
quirement Of such additional pay
ment upon the same grounds as set
forth herein for relief from the
requirement to pay the original SO
per cent of such taxes, except that
he must show that the tax may be
determined to be less than rs per
cent Of the amount levied. The
county treasurer shall issue dupli-
cate receipts for such additional
payment, one Of which shall be fill
ed by the petitioner in such pro-
ceeding."
Section 2. That Laws 1895, Chap
ter 300, Section 5, is hereby amend
ed so as to read as follows:
Section 5. Such petition, without
any answer, returned or other
pleading thereto, shall stand for
trial at any general term in ses-
sion when the same IS filed, or if
the court be not then in session,
then at the next general or special
term appointed to be held In said
county; and if no such term be
appointed to be held within 30 days
thereafter, then the same shall be
brought to trial at any general
term appointed to be held within
the judicial district upon ten days
notice. The county attorney OF the
county in which said taxes are
levied shall take charge of and
prosecute such proceedings, but the
county board may employ any other
attorney to assist him. At the
term at which such petition comes
on for trial it shall take precedence
OF all other business before the
court. The court shall without de-
lay summarily hear and determine
the claims, objections or defenses
made by said petition and shall di-
rect Judgment accordingly, and in
the trial thereof shall disregard all
technicalities and matters of form
not affecting the substantial mer-
its.
ANY time after the filing of
such petition and before the trial
OF the issues raised thereby, when
the defense or claim presented is
that the property has been partial
ly. unfairly or unequally assessed,
or that such marcel has heen az
sessed at a valuation greater than
its real or actual value, the attorney
representing the state in said pro-
ceedings may serve on the petition
er or his attorney, and file with the
clerk OF the district court, an Of
fer to reduce the valuation of any
tract or tracts to a valuation set
forth in the offer. If, within ten
days thereafter, the petitioner or