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Adin 33201 wis 920

JUL 29 1920


Collection of taxes by local treasurer; demand; distress and sale;

action; delinquent returns


warrant to sheriff; tax

Collection of taxes by county treasurer;

sales; notice; tax certificates


Miscellaneous provisions; delinquent taxes on public lands; tax

liens; refund of illegal taxes

CHAPTER XII Highways and bridges; local roads; state and federal aid; trunk

and prospective highway systems


fines for wilful discrimination

Penalties; removal of assessors;

malfeasance in office


Forms for town, city and village officers


No complete edition of the tax laws of the state has been separately issued since 1912. In 1918, Chapters 48, 48c and 49 as they appear in the statutes of 1917, were published in pamphlet form, but without explanatory notes or court decisions. In the meantime numerous changes have been made in the tax laws by the enactment of new statutes and the amendment or repeal of old ones, and there is an urgent demand for a compilation of the various provisions relating to the assessment, equalization and collection of taxes for the use of town, city and village officers. An effort has been made to meet this demand by collecting and presenting in a single volume the existing statutory law on the subject. All changes in tax laws since the former publication whether effected by legislation or judicial decisions, up to and including the amendments made by the legislature of 1919, have been considered and combined, and the following pamphlet it is believed presents the law on the subject as it now exists.

As the primary purpose of this pamphlet is to present the law relating to the levy and collection of taxes on the general property of the state by local officers, special acts for the taxation of railroads and other state wide public service companies which are assessed by state authority and pay taxes or license fees directly to the state treasurer, do not come within its scope. Separate pamphlets have been prepared and issued relating to the taxation of inheritances, incomes and public utilities.

As the levy and distribution of school and highway taxes, and the apportionment of county taxes are made by local officers, the statutory provisions relating thereto are included. While chapter 48c, creating the tax commission and defining its powers and duties, including sections 1087–45 to 108757, authorizing reassessments in certain cases, is not directly

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