§ 844. Duties of auditor imposed on commission - The duties formerly imposed on the state auditor by § 801, R. L. 1905, in the matter of grievances relating to taxation on account of excessive valuation of property, or for other cause, were imposed upon the Minnesota Tax Commission by ch. 408, Laws 1907. State ex rel. v. Minn. Tax Commission, 103 Minn. 485 (115 N. W. 647). § 845. Abatement of tax-recommendation of county officers -The favorable recommendation of the county board and auditor of the county in which the property is situated is a general condition precedent to favorable action by the tax commission on application for abatement of taxes on the ground of excessive valuation. State ex rel. v. Minn. Tax Commission, 103 Minn. 485 (115 N. W. 647). § 846. Same - Application to abate state taxes was made to the state tax commission on the recommendation of that board, but without the approval of the county auditor. The tax commission refused to grant relief, because of its conclusion that it had no jurisdiction. Thereupon the matter was brought for review before this court on certiorari. It is held that, inasmuch effective for any purpose, the appellant shall file a notice of such appeal with the county auditor of such county within thirty days after the making of such assessment, which notice shall specify the ground upon which such appeal was taken and no other or different service shall be required to perfect such appeal. Upon the filing of such notice the county auditor shall make and file in the office of the clerk of such district court a certified copy of such notice and of the particular assessment appealed from, and shall also notify the county attorney of such county of the pendency of such appeal. Thereupon the said district court shall be deemed to have acquired jurisdiction of such matter and shall proceed to hear and determine same in like manner as other tax matters are tried and determined in the district courts of this state. The county attorney of said county shall appear for and defend the interests of the state in such matter. ('09 c. 294 § 3) G. S. 1913, § 2350. Compensation of special assessors The compensation of each special assessor and of his deputies appointed under the provisions of this act and his expenses as such shall be fixed and determined by the Minnesota tax commission and by them certified to the state auditor and shall be paid out of the general fund in the state treasury. The respective counties shall reimburse the state therefor two years after the same are incurred. The state auditor shall notify the auditor of such county of the amount thereof, whereupon such county auditor shall levy a tax upon the taxable property in the assessment district or districts wherein such reassessment was made sufficient to pay the same and when collected the proceeds thereof shall be forthwith paid into the state treasury in the same manner as other state taxes. ('09 c. 294 § 4) as the county auditor did not join in the recommendation, the relators are entitled to no relief. State ex rel. v. Minn. Tax Commission, 103 Minn. 485 (115 N. W. 647). § 847. Excessive valuation-not reviewable by certiorari — The action of the state tax commission in refusing to reduce an alleged excessive valuation of real estate for taxation purposes is not reviewable by certiorari. State ex rel. v. Minnesota Tax Commission, 135 Minn. 282 (160 N. W. 665). DEFINITION (G. S. 1913, § 2316). Classification act, 1911-see § 50. § 848. Assessable credit taxable Held that a contract for the sale of land creates a debt in favor of the vendor, which is taxable to him as a credit. State v. Rand, 39 Minn. 502 (40 N. W. 835). § 849. "Credits" do not include unaccrued rents Our statutes provide for the separate assessment of real and personal property. By the terms of the statutes, real property includes the land and all privileges thereto belonging; credits include every claim and demand for money and every sum of money receivable at stated periods, due or to become due. Credits are, however, personal property, and they include only such demands as are classed as personalty. The term does not include unaccrued rents to issue out of the land. State v. Royal Mineral Assn., 132 Minn. 232 (156 N. W. 128). DEDUCTION OF DEBTS FROM CREDITS. Deduction debts from credits-see § 58. § 850. G. S. 1894 constitutional The provisions of G. S. 1894, §§ 1526, 1529, which require claims for deductions for indebted G. S. 1913, § 2316. Definition - Tax rate-"Money" and "credits" as the same are defined in section 798 "Revised Laws of 1905" [1975] are hereby exempted from taxation other than that imposed by this act and shall hereafter be subject to an annual tax of three mills on each dollar of the fair cash value thereof. But nothing in this act shall apply to money or credits belonging to incorporated bank situated in this state, nor to any indebtedness on which tax is paid under chapter 328, General Laws of 1907 [2301-2309]. ('11 c. 285 § 1) ness to be made in the first instance to the assessor, as held in State v. Willard, 77 Minn. 190, 79 N. W. 829, are not in violation of §§ 1 and 3, art. 9, of our state Constitution. State v. L. & N. W. A. Mortgage Co., 80 Minn. 277 (83 N. W. 339). § 851. Revised Laws 1905, § 836, upheld — The right to deduct debts from credits is purely a statutory one, which the legislature may grant or withhold on such conditions as it deems proper. R. L. 1905, § 836, gives such right only upon the condition that the person claiming such deduction makes affidavit as therein provided. Defendant did not comply with the condition in this case. State v. Nelson, 107 Minn. 319 (119 N. W. 1058). LISTING AND RETURN (G. S. 1913, §§ 2317, 2318, 2320, 2321, 2322, 2323, 2324, 2325, 2326). Credits held by resident trustee-see § 128. 285 § 2) G. S. 1913, § 2317. How listed - All "money" and all "credits" taxable under this act shall be listed in the manner provided in section 816 "Revised Laws of 1905" [1994], but such listing shall be upon a separate blank from that upon which other personal property is listed. ('11 c. G. S. 1913, § 2318. Notice by assessor -List Before making an assessment of money" and "credits" under this act the assessor shall give seasonable notice to the inhabitants of his district in the manner prescribed in section 808 "Revised Laws of 1905" [1985]. He shall require each individual, co-partnership, company, association or corporation in his district to bring in before a date therein specified and not later than the first day of July a true list of all their "moneys" and "credits" taxable under this act. ('11 c. 285 § 3) G. S. 1913, § 2320. List to be under oath-Inspection - Penalty for unauthorized disclosure The assessor shall in all cases require a person bringing in a list to make oath that it is as nearly correct as he is able to make it and this oath shall be attached to and be a part of such list. Such list shall be open to the inspection of the assessor, county auditor, their deputies and clerks, the board of review, the board of equalization, their clerks, the Minnesota tax commission and its assistants and clerks, but the details of the lists made by tax payers shall be disclosed to no other person except by order of court, and any assessor or other person who shall disclose such details shall be liable to a fine not less than one hundred dollars nor more than five hundred dollars. The lists shall be delivered by the assessor to the county auditor and by him preserved. ('11 c. 285 § 5) G. S. 1913, § 2321. When to be received as true- The assessors shall receive as true except as to valuation, the list brought in by each person, unless on being thereto required by the assessor he refuses to answer on oath all reasonable and necessary inquiries as to the nature and amount of his property taxable under the provisions of this act. ('11 c. 285 § 6) G. S. 1913, § 2322. Failure to list - Assessor to estimate - PenaltyThe assessor shall ascertain as nearly as possible the particulars of the personal estate subject to taxation under this act of any person who has not brought in such list, and shall estimate its just value according to his best information and belief. He shall also add thereto fifty per cent of the estimated value of such property as a penalty; and such estimate, with the penalty of fifty per cent, shall be entered in the valuation books, and shall be conclusive upon any person who has not seasonably brought in a list of his estate unless he can show reasonable excuse for the omission. ('11 c. 285 § 7) - Error G. S. 1913, § 2323. Estimate, how made In making such estimate the assessor shall specify the amount of "money" and "credits" separately and shall enter the same upon the books furnished under the provisions of section 10 [2325] of this act. An error or overestimate, or either, shall not be taken into account in determining whether a person is entitled to abatement, but only the aggregate amount of such estimate. ('11 c. 258 § 8) G. S. 1913, § 2324. What amount assessable-Change of domicile Duties of assessors After property taxable under the provisions of this act has been legally assessed to any inhabitant of the state of Minnesota, including any executor, administrator, or trustee, an amount not less than that last assessed by the assessor of such district in respect of such property shall be deemed to be the sum assessable, until a true list of such property is brought in to the assessor in accordance with the provisions of section 3 [2318] of this act. When a person liable to be taxed for personal property included within the provisions of this act changes his domicile, the assessor of the district to which he removes shall assess him for an amount not less than that for which he was assessed in the district from which he removed, until he files the list required by section 3 [2318] of this act. The duties of assessors under this section shall be the same as prescribed in section 858, Revised Laws of 1905 [2040], and whoever neglects to perform any duty imposed upon him by this section shall be guilty of a misdemeanor. ('11 c. 285 § 9) - G. S. 1913, § 2325. Property to be listed in separate book, etc. - What shall be shown - Duties of assessor and auditor - Property taxable under this act shall not be included in the valuation list which assessors are required to make under the provisions of section 835, Revised Laws 1905 [2013], but shall be listed in a separate book or in a supplement to the regular assessment book which the county auditor shall provde for each assessor on or before the first day of May each year, and that the valuation of property included in this act shall not be added to the valuation in section 492 [823] and section 527 [873], and acts amendatory thereof, for the purpose of fixing salaries or clerk hire as therein provided, except in counties having an area or more than five hundred (500) square miles and an assessed valuation of more than nine million dollars, under the provisions of section 835, Revised Laws of 1905 [2013]. This book supplement, shall show the total amount of "money" and of "credits" assessed to each tax payer under the provisions of this act, and shall not disclose further details of his assessment. It shall contain also a summary showing the number of individuals, firms, associations, trustees, etc., assessed for such property and the total amount of money' and "credits" taxable under the provisions of this act. When making the return to the county auditor provided for by section 850, Revised Lows of 1905 [2029], the assessor shall file this valuation book, or supplement, together with the summary of the same and the listing blanks filled out by each tax payer assessed under the provisions of this act. The county auditor, when compiling the returns required by section 862, Revised Laws of 1905 [2044], shall include, under a separate heading the aggregate assessment in each district of property assessed under the provisions of this act. ('11 c. 285 § 10, amended '13 c. 576 § 1) G. S. 1913, § 2326. Review and equalization — The assessment under this act shall be reviewed and equalized the same as the assessment of other personal property is reviewed and equalized. ('11 c. 285 § 11) DUTIES OF ASSESSOR AND AUDITOR (See G. S. 1913, §§ 2322, 2323, 2324, 2325, 2327). G. S. 1913, § 2327. Auditor to compute taxes - List Collection — The county auditor of each county shall compute the taxes under this act |