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overlooked a part of the appellant's property in making the assessment. First Nat. Bank v. Isaacs, 161 Ind. 278.

What constitutes a sufficient statement by the state tax commissioners as to the assessment made by such commissioners on an appeal from a county board of review. First Nat. Bank v. Isaacs, 161 Ind. 278.

When the state tax commissioners fixes an assessment for taxation on an appeal from a county board of review and such assessment is certified to the county auditor, he has no right to disregard such assessment and make one of his own. First Nat. Bank v. Isaacs, 161 Ind. 278.

The state tax commissioners have no authority on an appeal from a county board of review to reassess property assessed in previous years because of undervaluation, nor to assess property for previous years because the property was omitted for such years, nor to increase the current year assessment because of omissions for previous years. Parkinson v. Jasper Co. Tel. Co. 31 App. 135.

8547. Meetings, powers, process, expenses.

The state tax commissioners have power at any meeting to correct errors in the record of proceedings made at any former meeting. First Nat. Bank v. Isaacs, 161 Ind. 278.

It is the duty of the state tax commissioners to assess for taxation the property of telephone companies that come within the meaning of capital stock, and rule for determining what is capital stock and ascertaining the value thereof. Parkinson v. Jasper Co. Tel. Co. 31 App. 135.

8550. Quorum, sessions, adjournments.

The act of 1901, legalizing unauthorized sessions of the state tax commissioners is constitutional. First Nat. Bank v. Isaacs, 161 Ind. 278.

[Acts 1905, p. 105. In force April 15, 1905.]

8550a. Order of business, notice to auditors.-1. That it shall be the duty of the state board of tax commissioners, during the first five days of its second session each year, to consider the assessments of the personal property of the various counties of the state, and also the assessment of the real estate of such counties in the years when it is required to equalize the same, determine the counties in which the assessment of the real estate or personal property or both appears to be too low, fix a day or days in their next succeeding session in the same year, not earlier than fifteen days from the expiration of said five days, when it will consider the matter of the increase of such assessments, and make an order directing the manner in which a hearing may be had with reference thereto, but said board shall not at said second session make any order for the purpose of equalizing such assessments. Within said first five days of said second session the said board shall certify to the auditor of each of such counties the fact of the determination of said board to consider the matter of increase of such assessments, stating whether the increase to be considered appertains to real or personal property or both and naming the day on which a hearing may be had. Such certificate shall be accompanied by a copy of the order directing the manner in which such hearing may be had.

8550b. Notice to taxpayers, session of county board.-2. It shall be the duty of the auditor of any county receiving such certificate to give the taxpayers thereof immediate notice of the time, place and object of such hearing by posting one copy thereof at the door of the court house in said county and by one publication thereof in the first issues thereafter of two newspapers of different politics, published in said county, if such there be, one of which shall be a daily in counties in which a daily is published. Such auditor shall also call the board of county commissioners to meet in special session on a day to be fixed by him within five days of the receipt of such certificate, unless it shall be in regular session within that time, at which regular or special meeting such board shall take such steps as it may deem proper and expedient to protect the interest of the taxpayers at such hearing and prevent an unjust and inequitable increase in the assessment of the property of such county.

8550c. Hearings-Who may appear.-3. At the time fixed for such hearing any representative of the board of county commissioners of any county and any taxpayer of any county to be affected by any proposed increase of assessment may appear in person or by attorney and be heard with reference thereto.

8550d. Increase-When may be made.-4. After the hearings hereinbefore provided have been concluded such board shall proceed to equalize the assessments of property in the various counties of the state as by law provided, but no increase of any assessment of either the real or personal property of any county shall be made where notice has not been given as herein provided. In determining what, if any, increase in assessment shall be made such board shall take into account the valuation of similar property in other counties and shall as far as practicable make the valuation uniform.

8550e. Extension of session.-5. For the purpose of hearing and determining the matter of such proposed increase in assessments the third or last regular session of the state board of tax commissioners may be extended such length of time as its business may require not exceeding ten days.

SEC.

ARTICLE 16.-DUTIES OF COUNTY AUDITOR.

8560. Assessing omitted property, notice.

8560. Assessing omitted property, notice.

County officers are not required by law to hunt for property that has not been assessed for taxation, and county boards may employ persons to search for and discover such property. Fleener v. Litsey, 30 App. 399.

In the assessment of personal property for taxation as omitted property, no specifie description of the property need be given. Brunson v. Starbuck, 32 App. 457.

ARTICLE 17.-DUTIES OF COUNTY TREASURER.

SEC.

8569. Attendance at office.

8570a. Delinquency, interest.

SEC.

8570b. Judgment, interest.

8571. Delinquent taxes, list, collection.

[Acts 1903, p. 49. In force April 23, 1903.]

8569. Attendance at office.-151. Said treasurer shall attend at his office at the seat of justice, in person or by deputy, for the purpose of collecting the taxes charged on said duplicate, until the first Monday of May next thereafter. (See section 152.)

This section amends section 8569, Burns' R. S. 1901.

[Acts 1903, p. 90. In force February 26, 1903.]

8570a. Delinquency, interest.-1. That any and all taxes levied on behalf of the state, or of any county, township, town or city in the state, which were unpaid, and delinquent, on the first day of January, 1903, or which shall hereafter be unpaid on the first day of January of any year, after two years from the beginning of such delinquency, shall bear interest at the rate of six per centum per annum from the first day of January of any such year, until paid, and that such interest shall be collected by the treasurer and covered into the treasury of the respective counties, and of the respective towns and cities of the state, in addition to the penalties upon delinquent taxes now provided by law.

8570b. Judgment, interest.-2. That this act shall apply to any and all taxes which are now merged in judgment, or which shall hereafter be merged in judgment, in behalf of the state or of any county, township, town or city in the state.

[Acts 1903, p. 49. In force April 23, 1903.]

8571. Delinquent taxes, list, collection.-153. After the first Monday of May the treasurer shall cause a list to be made of the delinquents, with the amount due from each, and with a separate column headed “return, " which list shall be certified to be correct by the county auditor, and shall then proceed with such list, which, when so certified, shall be sufficient authority, and have the same force and effect as an execution, to call, either in person or by deputy, upon every person named in the duplicate who is a delinquent, and who resides in the county, and he shall make a demand for the amount of such delinquent taxes, and the penalty thereon, of each resident delinquent, and if the taxes and penalty are not paid on such demand he shall proceed immediately to levy upon sufficient personal property of such delinquent to pay such taxes, penalty and the costs of sale, and to sell the same in the manner and at the place hereinafter provided. In case such delinquent tax and penalty is paid upon demand, such treasurer shall charge and receive from such delinquent, in addition to the taxes and penalty, the sum of fifty cents, and where a levy is made he shall charge

and receive, in addition to his other costs, the sum of seventy-five cents for such demand. When he can find no personal property of such delinquent within the county upon which to levy, after diligent search therefor, he shall make, opposite the name of said person on said list in the column marked "return," a special return, setting forth the fact that he had made diligent search in the county for personal property of such delinquent, and was unable to find any upon which to levy for the payment of the taxes due thereon, which return shall be prima facie evidence of the facts therein recited; and the treasurer shall, if he have reason to believe that such delinquent have money, effects, or other property in his possession or on deposit that can be reached by any remedy known to the law, make known such facts to the prosecuting attorney, who shall cause such proceedings to be brought as will secure the payment of such delinquency and for his services in so doing shall receive ten per cent. of such money so collected and a docket fee of ten dollars, to be taxed as costs in such action and paid out of moneys so collected.

This section amends section 8571, Burns' R. S. 1901. See notes to such section.

SEC.

ARTICLE 20.—PERSONS REMOVED AND FIDUCIARIES.

8587. Fiduciaries must pay taxes.

8587. Fiduciaries must pay taxes.

When a county treasurer presents to the circuit court a statement that there are taxes against the estate of a decedent due and unpaid, it is not necessary to show how the assessments came on the tax duplicate. Brunson v. Starbuck, 32 App. 457.

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8590. Lien perpetual.-172. The lien of the state for all taxes for state, county, school, road or township purposes, shall attach on all real estate, on the first day of March annually, and such lien shall be perpetual for all taxes due from the owner thereof, which have heretofore accrued or shall hereafter accrue, with the interest and penalties in each case until payment; which lien shall in no wise be affected or destroyed by any sale or transfer of any such real estate.

This section amends section 8590, Burns' R. S. 1901. See notes to such section. 8591. All property liable for tax.-173. All the property, both real and personal, situated in any county, shall be liable for the payment

of all taxes, penalties, interest and costs charged to the owner thereof in such county, and no partial payment of any such taxes, penalties, interest or costs shall discharge or release any part or portion of such property until the whole is paid; which lien shall in nowise be affected or destroyed by any sale or transfer of any such personal property, and shall attach on the first day of March, annually, for the taxes of such

year.

This section amends section 8591, Burns' R. S. 1901. See notes to such section. 8595. Lien-holder may pay and keep lien.

If a mortgagee of land holds a lien on the land for taxes paid, and he forecloses his mortgage without setting up his tax lien, he can not afterwards enforce such lien on the land as against a purchaser under the foreclosure decree. Dixon v. Eikenberry, 161 Ind. 311.

The holder of a certificate of sale of land executed by sheriff, can not during the year allowed for redemption pay the taxes on the land and obtain a lien for the amount paid. Government Inst. v. Richards, 32 App. 24.

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If land advertised for sale for delinquent taxes is not described in the notice the same as it appears on the tax duplicate, the sale will be ineffective to convey title. Brown v. Reeves, 31 App. 517.

[Acts 1903, p. 230. In force April 23, 1903.]

8603a. Sale to highest bidder, when.-1. That whenever any lands have been or shall hereafter be offered for sale for delinquent taxes, interest and penalty by the treasurer of the proper county for any two successive years and no person shall have bid therefor a sum equal to the delinquent taxes thereon, interest and penalty provided by law, then such county treasurer shall at the next regular tax sale of lands for delinquent taxes in the year 1904, sell the same to the highest bidder, and the purchaser thereof shall acquire thereby the same interest therein as is acquired by purchasers of other lands at such delinquent tax sales.

8603b. Redemption from sale.-2. Such lands may be redeemed from such sale upon the same terms and conditions as other lands may be redeemed from delinquent tax sales, as now provided by law; but in the event of the redemption of any land from any sale made under the provisions of this act, the land so redeemed shall be liable to resale by such county treasurer at the next or any subsequent tax sale of lands for delinquent taxes for all delinquent taxes, penalty, interest and costs not paid by such sale.

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