crease the valuation, as returned to it by the county auditor, of one kind or class of real property within a town or a village or a city, such as acre property, without increasing or decreasing in

2. They shall deduct from the aggregate valuation of the real property of every county, which they believe to be valued above its true and full value in money, such per cent. as will reduce the same to its true and full value in money.

3. If they believe that the valuation of the real property of any town or district in any county, or of the real property of any county not in towns, villages, or cities, should be raised or reduced without raising or reducing the other real property of such county, or without raising or reducing it in the same ratio, they may add to or take from the valuation of any one or more of such towns, villages, or cities, or of the property not in towns, villages, or cities, such per cent. as they believe will raise or reduce the same to its true and full value in money.

4. They shall add to the aggregate valuation of any class of personal property of any county, town, village, or city, which they believe to be valued below the true and full value thereof, such per cent. as will raise the same to its true and full value in money.

5. They shall take from the aggregate valuation of any class of personal property in any county, town, village, or city, which they believe to be valued above the true and full value thereof, such per cent. as will reduce the same to its true and full value in money.

6. They shall not reduce the aggregate valuation of all the property of the state as returned by the several county auditors more than one per cent. on the whole valuation thereof.

7. When in their opinion, it would be of assistance in equalizing values, the board may require any county auditor to furnish statements showing assessments of real and personal property of any individuals, firms, or corporations within the county. The board shall consider and equalize such assessments, and may increase the assessment of individuals, firms, or corporations above the amount returned by the county board of equalization when it shall appear to be undervalued, first giving notice to such person of their intention to do so, which notice shall fix a time and place of hearing. But the state board shall not decrease any such assessment below the valuation placed by the county board. (§ 863 R. L. '05)

G. S. 1913, § 2046. Record Abstract to county auditors - Duty of auditors The secretary shall keep a record of the proceedings of the board, which shall be published in the annual report of the state auditor, and upon final adjournment he shall transmit to each county auditor an abstract of such proceedings, specifying the per cent. added to or deducted from the valuation of the real property of each of the several towns, villages, and cities, and of the real property not in towns, villages, or cities, in case an equal per cent. has not been added to or deducted from each; and specifying also the per cent. added to or deducted from the several classes of personal property in each of the towns, villages, and cities; and specifying also the amounts added to the assessments of individuals, firms, or corporations. The county auditor shall add to or deduct from each tract or lot of real property in his county the required per cent. on the valuation thereof, as it stood after equalization by the county board, adding in each case any fractional sum of fifty cents or more, and deducting in each case any fractional sum of less than fifty cents, so that no valuation of any separate tract or lot shall contain a fraction of a dollar; and shall also add to or deduct from the several classes of personal property in his county the required per cent. on the valuation thereof, as it stood after equalization by the county board, adding or deducting in manner aforesaid any fractional sum, so that no valuation of any separate class of personal property shall contain a fraction of a dollar; and shall also add

the same ratio the valuation of all real property within the same political subdivision, such as lands platted into town lots. State v. Empanger, 73 Minn. 337 (76 N. W. 53).

V. Corrections.

PRESUMPTION OF VALIDITY OF ASSESSMENT (See G. S. 1913, § 1977).

§ 177. Valuation of personal property - The prima facie validity of an assessment of personal property for general taxation is not overcome by a well grounded claim of overvaluation. Courts do not interfere therewith, except when tax officials have acted fraudulently or maliciously to the substantial prejudice of the tax-payer, or have made a mistake so gross as to be inconsistent with fair and honest judgment, or when they have proceeded on an erroneous rule of law, and then only upon sufficient proof addressed to proper legal standard of valuation.

State v. St. Barnabas Hospital, 95 Minn. 489 (104 N. W. 551).

§ 178. Assessments-local- estoppel to question validityThere is abundant authority for the claims advanced that where a property owner stands by and witnesses the expenditure of public funds in improvements which confer special benefits upon his property, and where the character of the improvement is such that it must be paid for by an assessment upon the land benefited, he will not be permitted to question the validity of an equitable assessment levied for improvements made under color of law. State v. Johnson, 111 Minn. 255 (126 N. W. 1074).

to the assessments of individuals, firms, and corporations, as they stood after equalization by the county board, the required amounts. ($864, R. L. '05)

G. S. 1913, § 1977. Legality presumed - No assessment of property for the purposes of taxation, and no general or special tax authorized by law, levied upon any property by any officer or board authorized to make and levy the same, shall be held invalid for want of any matter of form in any proceeding which does not affect the merits of the case, and which does not prejudice the rights of the party objecting thereto. All such assessments and levies shall be presumed to be legal until the contrary is affirmatively shown; and no sale of real estate for the nonpayment of taxes thereon shall be rendered invalid by showing that any certificate, return, affidavit, or other paper required to be made and filed in any office is not found in such office, but, until the contrary is shown, the presumption shall be in all cases that such paper was properly made and filed. (§ 800, R. L. '05)

REASSESSMENT (G. S. 1913, § 1980).

§ 179. Reassessment because of undervaluation - warranty A deed contained a warranty that the premises were "free from all encumbrance except as above stated," the exception above stated being a mortgage. The property was reassessed for taxes for the five years preceding the conveyance, because undervalued in those years, and the grantee paid the taxes thus levied, and brought action for the amount so paid against the grantor. Held, the county auditor had no authority (under G. S. 1913, § 1980) to reassess the real estate for undervaluation, the reassessment was void and the defendant was not liable.

Davidson v. Franklin Ave. Improvement Co., 129 Minn. 87 (151 N. W. 537).

§ 180. Reassessment by tax commission - jurisdiction of district court Where an appeal from a reassessment made by the state tax commission was taken under Laws 1909, ch. 294, § 3, by the filing of the prescribed notice of appeal with the county auditor, but the latter failed to certify, with the copy of such notice, a copy of the reassessment appealed from to the clerk of the district court as provided by the statute, the only jurisdiction acquired by such court was to order such copy to be filed or else to dismiss the appeal, but upon compliance with the former, it should determine the appeal on the merits, notwithstanding the entry of a judgment, regular in form and as upon default, after the filing of the notice of appeal but before the trial in. the same proceeding and based upon the reassessment.

State v. Minn. & Ontario Power Co., 121 Minn. 421 (141 N. W. 839).

G. S. 1913, § 1980. Omitted property · Uncollected taxes If any real or personal property be omitted in the assessment of any year or years, and the property thereby escape taxation, when such omission is discovered the county auditor shall enter such property on the assessment and tax books for the year or years omitted; and he shall assess the property, and extend against the same on the tax list for the current year all arrearage of taxes properly accruing against it, including therein, in the case of personal property taxes, interest thereon at the rate of seven per cent. per annum from the time such taxes would have become delinquent, when the omission was caused by the failure of the owner to list the same. If any tax on any property liable to taxation is prevented from being collected for any year or years by reason of any erroneous proceedings or other cause, the amount of such tax which such property should have paid shall be added to the tax on such property for the current year. ($803, R. L. 1905)

§ 181. Reassessment by tax commission-sustained-A reassessment of certain property made by the state tax commission pursuant to Laws 1909, ch. 294, sustained as against certain objections going to the regularity and sufficiency of the proceedings culminating in the same.

State v. Minn. & Ontario Power Co., 121 Minn. 421 (141 N. W. 839).

§ 182. Reassessment because of undervaluation - § 1980, G. S. 1913, providing that, if any real property is omitted in the assessment of any year or years and the property thereby escape taxation, the county auditor shall reassess the property, does not authorize a reassessment where the real estate is assessed and has paid taxes for the year in question, but where the property is undervalued in those years, because the assessing officers took no note of an improvement thereon.

Davidson v. Franklin Ave. Improvement Co., 129 Minn. 87 (151 N. W. 537).

OMITTED PROPERTY, TAX EXAMINER, DUTIES (See G. S. 1913, §§ 2034, 2036, 2037, 2038, 2039, 2187, 2189, 2191).

§ 183. Lands subsequently taxed-Lands not taxed in any

G. S. 1913, § 2034. Correction of books - Omitted property — The county auditor shall carefully examine the assessment books returned to him, and, if any property has been omitted, he shall enter the same upon the proper list, and forthwith notify the assessor making such omission, who shall immediately ascertain the value thereof and correct his original return. In case of the inability or neglect of the assessor to perform this duty, the auditor shall ascertain the value of such property and make the necessary corrections. (§ 852, R. L. '05)

Governor to

G. S. 1913, § 2036. Property omitted or undervalued appoint examiner Whenever it shall be made to appear to the governor by verified complaint, or by the finding of a court or of the legislature, or any committee thereof, that any considerable amount of property in any county has been improperly omitted from the tax lists and assessment roll of such county for any year, or, if assessed, that the same has been grossly undervalued by the assessor or other county officials, whether or not such assessment has been reviewed by the county board of equalization, he shall appoint, in writing, some competent citizen of the state, not a resident of such county, as examiner, to ascertain the character, location, value, and ownership of the real and personal property in such county so omitted or undervalued, who, before entering upon his duties, shall take an oath faithfully to perform such duties. Such person shall forthwith examine the subject, and prepare a report in duplicate, attaching thereto a list showing the character, location, ownership, and valuation of all such property, with the year or years for which the same, or any part thereof, has been omitted or undervalued. Such list shall also show opposite each piece or parcel of land or item of personal property undervalued the amount of the assessment, and the actual and true value thereof at the time the same should have been assessed, and the difference between the assessed and actual value

year or years, because it was supposed that they were not taxable,

thereof as so found. On or before January 1 in the year in which any such assessment is to be made, he shall file one duplicate report and list with the auditor of such county, and the other with the state auditor. Such lists shall be verified substantially as follows:

1, ...

....., do solemnly swear that I have personally examined the real and personal property in the foregoing list described, and that the same is a correct and full list of all the real and personal property subject to taxation in said county, and omitted from taxation for the years therein stated, or, if assessed for said years, grossly undervalued, so far as I have been able to ascertain the same, and that the character, location, ownership, and valuation thereof as set down in the proper column, opposite the several kinds and pieces of property, are just and true, to the best of my knowledge and belief. (§ 854, R. L. '05)

G. S. 1913, § 2037. Examiner may appoint deputies - Such examiner, when necessary to enable him properly to perform his duties within the time prescribed by law, with the approval of the governor, may appoint one or more well-qualified citizens of the state as deputies to assist him in the performance of his duties. Such deputies shall perform such duties as shall be assigned them by the examiner, first taking an oath faithfully to perform such duties. (§ 855, R. L. '05)

G. S. 1913, § 2038. Compensation, how paid-Such examiner shall receive for his services three dollars, and each of his deputies two dollars, for every day in which they are necessarily employed in the performance of their duties, and their necessary expenses. Upon the approval of the governor, such compensation and expenses 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 on the taxable property in his county 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. (856, R. L. '05)

G. S. 1913, § 2039. Taxes to be lien, when The taxes upon all property named in such examiner's list, and found to have been omitted from or undervalued in the tax list for any year, shall be a lien upon all the real property owned in such county by any person named in such duplicate list as the owner thereof, from the time when such list shall be filed with the county auditor until the same are paid, and may be satisfied out of the sale of any property in such county owned by any person so assessed. (§ 857, R. L. '05)

G. S. 1913, § 2187. Right to assess and collect - No limitation - The right to assess property omitted in any year, or to reassess taxes upon property prevented from being collected in any year, either as authorized and directed by this chapter or otherwise, shall not be defeated by reason of any limitation contained in any statute of this state; but, except as otherwise provided in this chapter, there shall be no limitation of time upon the right of the state to provide for and enforce the assessment and collection of taxes upon all property subject to taxation. (§ 980, R. L. '05) G. S. 1913, § 2189. Expenses of reassessment – Whenever a reassessment is made pursuant to law, the expenses thereof shall be audited and allowed by the board by which such reassessment was ordered, and paid out of the county treasury upon the warrant of the county auditor. If the aggregate valuation of taxable property as determined by such reassessment shall be ten per cent. or more in excess of the aggregate valuation thereof as fixed by the original assessment, the compensation so paid by the county to the officers by whom such reassessment is made shall be charged to the county, city, or town in which such reassessment is made, and be deducted by the county auditor from the next moneys coming into the county treasury apportionable to such county, city, or town. (§982, R. L. '05)