nomer of the owner, or supposed owner, or other mistake relating to the ownership thereof, affects the sale, or renders it void or voidable. of taxes persons 3808. If any person removes from one county to Collection NOTE.-See as to pleadings in tax suits, People vs. removed to county. 3809. On the trial a certified copy of the assess- Same. ment, signed by the Auditor of the county where the same was made, with the affidavit of the Collector thereto attached, that the tax has not been paid, describing it as on the assessment book or delinquent list, is primary evidence that such tax and the per centum is due, and entitles him to judgment, unless the defendant proves that the tax was paid. of such ing, how 3810. The Treasurer and Auditor must allow the Expenses expenses of collecting such tax, and permit a deduc- proceedtion thereof from the amount collected, if they do not paid. exceed one third of the amount of the tax collected. 3088. Validity of Sale. Duty of lax Collector 3812. protest: 3816 ns CHAPTER VIII. A 79-4 278 receiving 278.73-41 63-77-8 COLLECTION OF TAXES BY THE ASSESSOR ON CERTAIN PER SONAL PROPERTY. SECTION 3820. When taxes on movable personal property must be 3821. Assessor may collect such taxes by seizure and sale. 3823. Amount of taxes to be collected on movable personal See A.73-4 275 property, how determined. 3813. Assesment and sale of property purchased by state 3814. No sale unless directed by board of Equalization. 3815. Redemption of property sold to state. A77-8 80. 4,་་) 280 A73-4 280 When taxes on movable personal property must be collected by the Assessor. Assessor may collect by seizure and sale. SECTION 3824. When excess of rate has been charged, such excess to be returned. 3825. When less than the rate has been charged, additional amount to be collected. 3826. Monthly settlement of Assessor with Auditor. 3827. Auditor to note in assessment book the amount of taxes which have been paid. 3828. Auditor to note excesses or deficiences in taxes paid. 3829. Compensation of Assessor in collecting delinquent taxes. 3830. Present incumbents to collect. 3820. The Assessor must collect the taxes on movable personal property when such taxes are not a lien upon real property. NOTE.-Property in transit, or temporarily in a county, is not to be taxed there, but where the owner is domiciled.-People vs. Niles, 35 Cal., p. 282. When a tax payer has no realty, the tax on his personal property has nothing on which to operate as a lien. 3821. In the case provided for in the preceding such taxes section at the time of making the assessment, or at any time before the first Monday of July, the Assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed. Mode of Amount of property, When charged, such excess to be 3822. The provisions of Sections 3791, 3792, 3793, 3794, 3795, and 3796 apply to such seizure . 3823. The Assessor is governed, as to the amount of taxes to be by him collected on movable personal property, by the State and county rate of the previous year. 3824. When the rate is fixed for the year in which such collection is made, then if a sum in excess of the rate has been collected, the excess must be repaid to the person from whom the collection was made, or to his assignee. than the 3825. If a sum less than the rate fixed has been When less collected, the deficiency must be collected as other rate has taxes on personal property are collected. been settlement with 3826. The Assessor, on the first Monday of each Monthly month, must make a settlement with the Auditor, and of Assessor must pay into the County Treasury all moneys col- Auditor. lected by him for such taxes during the preceding month, less the compensation allowed him for making such collection. 3827. The Auditor must, as soon as the "assessment book" for the year comes into his hands, note opposite the names of each person from whom taxes have been collected the amount thereof. 3828. As soon as the rate of taxation for the year is fixed, the Auditor must note, in connection with the entry made under the provisions of the preceding section, the amount of the excess or deficiency. Compensa tion of 3829. For services rendered in the collection of delinquent taxes the Assessor must receive the same Assessor in compensation as is allowed by law to the Tax Col- delinquent A lector for similar services. collecting taxes. incumbents to collect. 3830. In every county in this State where any Present officer other than the Assessor is charged with the collection of taxes upon personal property not a lien upon real property, such officer must, until after the expiration of the term of the present incumbent, discharge the duties cast upon the Assessor under the provisions of this Chapter. NOTE. This section was added by Act of March 27, 1872; Stats. 1872, p. 586. 73-4 A-77-8 CHAPTER IX. POLL TAXES. SECTION 3839. Persons liable to poll tax. 3840. Poll taxes collected by Assessor, when. 3841. County Treasurer to have blank poll tax receipts printed. 3842. Style of blank to be changed each year. 3843. County Treasurer's duties in relation to poll tax blanks and receipts. 3844. Auditor to sign blank receipts, and make entry of number signed. 3845. Blanks to be delivered to Assessor. 3846. Poll tax may be collected by seizure and sale of per sonal property. 3847. Mode of conducting such seizure and sale. 3848. Debtors of persons owing poll tax to pay poll tax for such persons. 3849. Who are debtors under the preceding section. 3850. Debtor may charge his creditor for such poll tax paid. 3851. Receipt for poll tax delivered to purchaser of property sold for such tax. 3852. Receipt only evidence of payment. 3853. Monthly settlement of Assessor with Auditor for poll taxes. 3854. Assessor's yearly final settlement with Auditor for poll taxes. 3855. Auditor to return receipts not used to the Treasurer. 3858. Such roll to be returned to Auditor. 3859. Assessor to note on assessment roll persons refusing to pay poll tax. 3860. Poll tax to be a lien on property, when. 3861. Proceeds of poll tax, to what Funds paid. 3862. Compensation allowed to Assessor for collecting such tax. 3839. Every male inhabitant of this State, over twenty-one and under sixty years of age (not exempt by law), must pay a poll tax of two dollars. 3840. Poll taxes must be collected by the Assessor between the second Monday in January and the second Monday of October in each year. 3841. The County Treasurer must, before the second Monday in January of each year, cause to be printed of blank poll tax receipts a number sufficient for the use of the Assessor. Style of 3842. The style of such blanks must be changed blank to every year. 281 be changed 3843. The Treasurer must, before the second Mon- County day in January of each year: 1. Number and sign such blanks; Treasurer's poll tax 2. Make an entry of the whole number thereof, and receipts. of the first and last number placed thereon, in a book by him to be kept for that purpose; 3. Deliver all such blanks to the Auditor and charge him therewith. 3844. The Auditor upon the receipt thereof must sign the same, and make in a book to be kept by him for that purpose a similar entry to that prescribed in Subdivision 2 of the preceding section. 3845. He must at any time after the second Monday in January, upon demand, deliver such blanks to the County Assessor and charge him therewith. 3846. The Assessor may collect the poll tax from any person liable therefor by seizure and sale of any personal property owned by such person. sign blank Auditor to and make entry of number to be Blanks A73-4 delivered 2 to Assessor. Poll tax may be A collected and sale of property. 3847. The provisions of Sections 3791, 3792, 3793, Mode of A 3794, 3795, and 3796, apply to such seizure and sale. 3848. Every person indebted to one who neglects or refuses, after demand, to pay a poll tax, becomes liable therefor, and must pay the same for such other person after service upon him by the Collector of a notice in writing, stating the name of such person. conducting such 8282 seizure Debtors of owing poll poll tax persons tax to pay for such Who are debtors under the preceding 3849. Every officer authorized to draw the warrants for or to pay the salary or fees of any officer is section. 73-4 73-4 |