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Aniendid

chap 68.

1899

First.

Second.
Third.
Fourth.

The assessed acreage of each county in the state.
The amount assessed per acre.

The aggregate value of all town and city lots.

The aggregate value of all real estate and mining claims, stating

each separately.
Fifth.

kind.

Sixth.

The kinds of personal property in each county, and the value of each

The aggregate value of all personal property in the state. Seventh. Any further information or suggestions relative to the assessment of property and the collection of revenues.

13. To keep a record of all its proceedings.

14. To appoint a clerk, who must assist the secretary of the board and perform such other duties as the board may require, and who shall hold his office during the pleasure of the board.

15. To reconvene, whenever it may deem necessary, any county board of equalization; and it may, in its discretion, extend the time for which any county board of equalization may sit for the equalization of taxes. The county board of equalization when thus reconvened, shall transact no business except that for which it was especially reconvened, or such other business as the state board of equalization may call to its attention while in session. ['96, pp. 447–8*. Duties and powers of state board, Con. art. 13, sec. 11; 22 2559-2565.

2585. State board may change valuations. When, after a general investigation by the board, the property is found to be assessed above or below its full cash value, the board may, without notice, so determine, and must add to or deduct from the valuation of the real estate, improvements on such real estate, and the personal property, except money, such per cent, respectively, as is sufficient to raise or reduce it to its full cash value. ['96, pp. 448-9.

2586. When auditor fails to report. If the county auditor fails to forward to the state board of equalization the statements provided for in section twenty-six hundred, the board must obtain the statement, or so much thereof as is necessary, from other reliable sources. ['96, p. 449.

2587. Board to transmit statement of changes. When the equalization among the several counties is completed, the secretary of the board must transmit to each county auditor and to the state auditor a statement of the changes made by the board in the assessment book of the county or any assessment contained therein, and of the per cent to be added to or deducted from the valuation of such statement, which is prima facie evidence of the regularity of all proceedings of the board resulting in the action which is the subject matter of the statement. ['96, p. 449*.

2588. Board to determine rate of state tax. Before the first Monday in August of each year, the board must determine the rate of state tax to be levied and collected upon the assessed valuation of the property of the state, which, after allowing ten per cent for delinquencies in and costs of collection of taxes, must be sufficient to raise the specific amount of revenue required to be raised by the legislature for state purposes. The board must immediately thereafter transmit to the county auditor of each county and to the state auditor a statement of such rate, and upon its receipt the county auditor must, in writing, notify the state board of equalization of the receipt thereof. ['96, p. 449*. Taxation to be equal and uniform, Con. art. 13, sec. 3. Action of state board a valid levy, 2594.

2589. Disobeying subpoena or rules of board. Every person served with a subpoena who fails or neglects without just excuse to obey it, and every officer who refuses to obey the rules and regulations prescribed by the board, or to perform the duties prescribed therein, shall forfeit to the state five hundred dollars, to be recovered by an action in the name of the state, which action may be commenced and tried in any county in the state. ['96, p. 449.

2590. Prosecution of assessor for fraud. Whenever the state board of equalization is satisfied that the assessor or deputy assessor of any county has knowingly, fraudulently, or corruptly assessed any property below its actual cash value, it must immediately inform the county attorney of such county in writing of that fact, with the request that such assessor or deputy assessor be prosecuted, and the county attorney must at once comply with such request. ['96, pp. 449–50. 2591. Member may administer oaths. The secretary or any member of the board may administer and certify oaths. ['96, p. 450.

CHAPTER 5.

LEVY AND LIEN OF TAXES.

2592. Fiscal year. The fiscal year commences on the first day of JanuAuthorized by Con. art. 13, sec. 1.

ary.

2593. Levy for county purposes. The board of county commissioners of each county must, between the first Monday in July and the second Monday in August, fix the rate of county taxes and designate the number of mills on each dollar of valuation of property for each fund, and must levy taxes upon the taxable property of the county, not exceeding five mills on the dollar for county purposes nor four mills on the dollar for district school purposes. ['96, p. 450*.

provide for the care and maintenance of the poor, and to levy the necessary tax therefor; an act of 1890 authorizes the county courts to levy for "county purposes" not to exceed three mills; held, that the latter act repealed the former act so far as it permitted a special levy for the care of the poor. O. S. L. Ry. Co. v. Standing, 10 U. 452; 37 P. 687.

Rate of city and town taxes, how fixed, ? 2689. Assessment as fixed by state board, ?? 2562, 2565. Legislature not to impose taxes for county purposes, Con. art. 13, sec. 5. Levy for city school purposes, 1936. Levy for district school purposes, ?? 1865, 2598. State board to determine rate, 2588. Compiled Laws of 1888 authorized counties to 2594. State levy. The action of the state board of equalization in fixing the rate of taxation for state purposes is a valid levy of the rate so fixed. p. 450*.

['96,

2595. Effect of tax and lien. Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. ['96, p. 450.

Lien of city and town taxes, 2694.

2596. When lien attaches.

Personal property. Every tax upon personal property is a lien upon the real property of the owner thereof, from and after twelve o'clock m., of the first Monday in February of each year. ['96, p. 450-1*.

2597. Id. Real property. Every tax upon real property is a lien against the property assessed; and every tax due upon improvements upon real estate assessed to others than the owner of the real estate, is a lien upon the land and improvements; which several liens attach as of the first Monday in February in each year. ['96, p. 451*.

2598. State school tax. There is hereby levied and directed to be assessed and collected annually a state tax of three mills on each dollar of valuation of the taxable property in the state, for district school purposes; and the assessment and collection of said tax must be performed in the same manner and at the same time as other state taxes are assessed and collected and shall be apportioned to the several school districts as provided by law. ['96, p. 451*. Apportionment by state superintendent of public instruction, 1775. Apportionment by county superintendent, 1867.

CHAPTER 6.

COUNTY AUDITOR'S DUTY IN RELATION TO REVENUE.

2599. Auditor to enter total valuations. The county auditor, immediately upon the completion of the work of the county board of equalization, must proceed to add up the valuations, and enter the total valuation of each kind of property, and the total valuation of all property, on the assessment book. The column of acres must show the total acreage of the county. ['96, p. 451. Yearly settlements made with county auditor, 2679.

2600. To prepare statement.

The county auditor must, on or before the first Monday in July of each year, prepare from the "assessment book" of each year, as corrected by the board of county commissioners, a statement showing in separate columns:

1. The total value of all property.

2.

rately.

The value of real estate, including patented mining claims, stated sepa

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6. The number of acres of land and the number of patented mining claims stated separately.

7.

The amount of taxes remitted. ['96, p. 451*.

2601. To transmit same to state board. The county auditor must as soon as such statement is prepared, transmit the same by mail to the state board of equalization. ['96, p. 451*.

2602. To conform to changes made by state board. As soon as the county auditor receives from the state board of equalization a statement of the changes made by the board in the assessment book of the county, or of any assessment contained therein, he must make the corresponding changes in the assessment book, by entering the same in a column provided with the proper heading in the assessment book, counting any fractional sum when more than fifty cents as one dollar and omitting it when less than fifty cents, so that the value of any separate assessment shall contain no fractions of a dollar; but he must in all cases disregard any action of the board of county commissioners which is prohibited by section twenty-five hundred and twenty-two. ['96, pp. 451-2.

2603. To compute and enter taxes due. The county auditor must then compute and enter in a separate money column in the assessment book the respective sums of dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property therein enumerated, state, county, city, town, school. and special taxes being separately set out, and foot up the column showing the total amount of such taxes, and the columns of total value of property in the county, as corrected under the direction of the state board of equalization. ['96, p. 452.

2604. To deliver assessment book to treasurer. On or before the first Monday of September, he must deliver the corrected assessment book to the county treasurer with an affidavit attached thereto and by him subscribed, as follows:

"I,- -, county auditor of the county of do swear that I received the accompanying assessment book of the taxable property of the county from the assessor with his affidavit thereto affixed, and that I have corrected it and made it conform to the requirements of the county and state boards of equalization; that I have reckoned the respective sums due as taxes and have added up the columns of valuations, taxes, and acreage, as required by law." ['96, p. 452*. 2605. To charge treasurer with taxes levied. On delivering the

assessment book to the county treasurer, the county auditor must charge the treasurer with the full amount of taxes levied, except the municipal taxes of cities of the third class and of towns. ['96, p. 452*.

2606. To prepare statement for state auditor. The county auditor must, on or before the third Monday of August of each year, prepare from the assessment book of such year, as corrected by the board of county commissioners and by the state board of equalization, a statement showing, in separate columns: The total value of all property.

1.

2.

rately.

3.

4.

The value of real estate, including patented mining claims, stated sepa

The value of the improvements thereon.

The value of personal property exclusive of money.

5. The amount of money.

6. The number of acres of land and the number of patented mining claims, stated separately.

7. The total amount of taxes remitted by the board of county commissioners.

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11. Such other information as the state auditor may request. Said statement shall be made upon blanks furnished by the state auditor, and, as soon as prepared, shall be transmitted by mail to the state auditor. ['96, p. 451*.

2607. To prepare statement for state board. The county auditor, on or before the first day of December of each year, shall prepare and mail to the state board of equalization a statement containing the information required in subdivision twelve of section twenty-five hundred and eighty-four.

2608. Statement to be verified. The county auditor must verify by his affidavit attached thereto, all statements made by him under the provisions of this title. ['96, p. 452.

2609. Change of treasurers. The county auditor, if the assessment book or the delinquent tax list is transferred from one treasurer to another, must credit the one and charge the other with the amount then outstanding on the tax list. ['96, p. 453*.

CHAPTER 7.

COLLECTION OF TAXES.

2610. Index of names. Notice to taxpayers. On receipt of the assessment book the county treasurer shall index in one or more indexes (if more than one, the alphabet shall be so divided that no name shall appear in more than

Amended

an chap 68

one place in such indexes-unless for lack of space transferred to some other 1899

place, to be referred to) the names of all property owners shown by the assessment book; and shall, opposite each name in such index, refer by number of assessment book (if there be more than one), and by page and line, to all pieces of property standing upon the assessment book in such names. He shall proceed to collect the taxes and shall furnish to each taxpayer, by mail, postage prepaid. or leave at his residence or usual place of business if known, a notice of the amount of tax assessed against him upon all property, when and where payable, and that such tax is delinquent on the fifteenth day of November next thereafter. ['96, p. 453*.

2611. Date of payment to be entered. The county treasurer must Accended mark the date of the payment of any tax in the assessment book opposite the chap 68

name of the person paying. ['96, p. 453*.

1899.

chap 68

1899

2612. Receipts. Certain warrants receivable for taxes. The county treasurer must give a receipt to the person paying any tax, specifying therein the amount of the assessment, the description and kind of property assessed, and the several amounts of state, county, city, school, and special taxes paid. County warrants shall be taken in payment of county taxes, city warrants in payment of city taxes, and school district warrants in payment of district school taxes; provided, that state school taxes, county school taxes, and sinking funds shall be paid in cash. ['97, p. 259*.

2613. Decedents' estates. The district court must require every administrator or executor to pay out of the funds of the estate all taxes due from such estate; and no order or decree for the distribution of any property of any decedent among the heirs or devisees shall be made until all taxes against the estate are paid. ['96, p. 453.

Assessment of estates of deceased persons, ? 2529. Payment of taxes before distribution, 3956, 2614. County treasurer's settlements. On the first Monday of March, of June, and of September, and the second Monday of December, the county treasurer must settle with the board of county commissioners for all moneys collected by him, and on said day must deliver to and file in the office of the county auditor a statement under oath showing:

453*.

1. An account of all his transactions and receipts since his last settlement.
2. That all money collected by him is in the county treasury.
['96, p.

Settlements with state, 2663; with cities, 2693.

2615. Taxes due and delinquent, when. All taxes provided for in this title shall be due on the first Monday in September in each year, and on the fifteenth day of November of each year, at six o'clock p. m., all unpaid taxes are delinquent. ['96, p. 453-4*.

2616. Delinquent list, when delivered to auditor. The county treasurer must on the last Monday of November of each year deliver to the county auditor a complete "delinquent list" of all persons and property then owing taxes. ['96, p. 454.

2617. Id. Contents. In the list so delivered must be set down all matters and things contained in the published list relating to delinquent persons or property. ['96, p. 454*.

2618. Id. Auditor to compare. The county auditor must carefully compare the list with the assessment book, and if satisfied that it contains a full and true statement of all taxes due and unpaid, he must foot up the total amount of taxes so remaining unpaid, credit the county treasurer who acted under it therewith, and make a final settlement with him of all taxes charged against him on the assessment book, and must require from him an immediate account for any existing deficiency. ['96, p. 454.

2619. Id. Redelivery to treasurer. After settlement with the county treasurer prescribed in the preceding section, the county auditor must charge the treasurer then acting with the amount of taxes due on the delinquent tax list, and within three days thereafter deliver the list, duly certified, to such county treasurer. ['96, p. 454.

2620. Id. Publication. Contents. Notice of sale. On or before

Amended the first Monday of December of each year, the county treasurer must, under the direction of the county commissioners, publish the delinquent list, which must contain the names of the owners when known and a description of the property delinquent or subject to a lien of taxes, classified in towns and cities by addition, subdivision, plat, block, and lot, and other lands by range, township, and section, or legal subdivision thereof, with the amount of taxes due, exclusive of costs. The county treasurer must publish with such list a notice that unless the delinquent taxes together with the costs of publication are paid before the third

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