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taxing mines, mining claims, mining machinery and net proceeds of mines for.
definition of terms in, act..

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railway, depot, telegraph, telephone and other franchises, assessment of, for purposes of. 428

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statement of debts for deduction from assessment for, to be made under oath.

omission to require statement does not relieve from taxation for.
law provision for State to furnish blanks to assessor.........
blank form of statement under, law to be delivered to taxpayer..
law authorizes assessor to require affidavits and subpoena witnesses.
penalty for refusing to furnish statement required by....
property in another county to be reported for assessment for..

........

forfeits under, law, when to go to county treasury.....

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..............

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neglect to furnish statement required by, law, a bar to reducing assessor's valuation..... 431
assessing property to absent or unknown owner under,law......

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assessor to make statement for property in each county, and report for assessment for... 432
assessment for, of personal property consigned to sale.....

432

person assessed as agent under, law, to be designated by title.....

432

assessing corporate property, property of deceased persons, and capital stock and fran-

chises for

432

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..........

assessing for, personal property of merchant, manufacturer, transportation company, gas
and water company, etc.....

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lists of assessments of live stock for, to be made by assessors and filed, and proportion
of tax transmitted

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certificates to stockowners under, law relieves from further assessment..

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plats by assessor, and assessment book required by, law, to be delivered to treasurer.... 437
notice to taxpayer of assessment of property for......

437

State board of equalization to be informed regarding property assessed for..
penalty for failure of assessor to complete work required by, law..

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one description of land assessed for, sufficient..

438

State board of equalization to furnish to counties list of patents of mines and coal lands
for assessment for.....

438

maps to be made for assessment for, purposes, of land; cost..

438

State land commisson to report land sold, for assessment under, law.

438

assessor liable for taxes on property which he failed to assess as provided by, law.
county attorney to sue for lost taxes under, law; judgment against assessor......
officer of railway, telegraph, telephone or depot company to make statement of property
liable to assessment for; failure to make statement.........

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notice of State assessments for, to be given to county auditor; order to be transmitted.... 440
State assessment for, not changed by county; declaration of.

440

State assessment for, correction of change of, how made and notice given.

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State to furnish book to list mining property subject to assessment for.....
procedure in assessing mines for.......

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refusal of mine owner or worker to furnish statement of property assessable for........ 443
machinery, etc., at mine, when subject to assessment for..
tax assessed under, law a lien on mining claims...
county equalization of taxes under, law; inquiry by board.

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county equalization of taxes under, law; abatement or remission of taxes for poor, etc... 445
law requirement of, on county recorders to make list of mortgages, etc...... .....
valuation of mortgages, etc., in more than one county, for assessment for, to be fixed by

445

State board of equalization; deductions

445

equalization of, or adding new, property to assessment for..

445

remedying imperfect assessment for, by county equalization board, notice to interested

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obtaining statement of county assessment for, and giving notice of changes by State.... 449
rate of State tax levied for; notice

449

penalty for fraudulent assessment for, by assessor

449

law, expenses allowed by, to State board of equalization..

450

levy of taxes for; county rate; State levy not affected by failure of county to levy....... 450
tax under, law a lien on property.

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computation of tax for, and correction and delivery of assessment roll..

452

county treasurer charged with full amount of tax levied for

452

law, provisions of, relative to notice to taxpayer; payment and receipt for taxes, etc..... 453
county treasurer to make settlement for taxes under law, when
when taxes assessed for, become delinquent.........

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REVENUE (continued)-
law, provisions relative to comparing original and duplicate assessment lists; delinquent
tax list, settlement with treasurer, and publication of delinquent tax list ....... 454
Ib.

law, sale of property under, for taxes

457

454

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collection of delinquent personal property tax under, law, publication, sale, fees, title,

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refunding illegally or erroneously collected tax, double or irregular assessment, etc.,
procedure under, law

458

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sale of unredeemed lands held by county, on subsequent assessment for; redemption.... 460
distribution of money received on redemption of property purchased by county at tax
sale under, law

460

recorder not to charge county for recording grant of property sold for taxes under, law.. 460
sale of unredeemed property bought by county at tax sale under, law; subsequent re-

demption

461

seizure of personal property under assessment for, when tax is to be evaded; rate of tax 461
refund of excess tax collected under, law, and collection of deficiency

461

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settlement of assessor with auditor for taxes collected by him under, law.
county auditor to note excess or deficiency in tax collected by assessor under, law
county treasurer, to make settlement with State Auditor for taxes collected under, law;
penalty for failure

462

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county auditor to report, due the State; failure

462

..

State Auditor to enter, statement...

463

law, provisions of, relating, filing and entering State Auditor's statement, examination
of tax collector's books, fraud by officer, supplying defects in assessment roll,
and making publication when defect has been remedied

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settlement by county assessor, attorney and treasurer for previous year's
State Auditor may forbid certain sales for taxes and bring civil action to collect
Ib.

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taxes, licenses, or other demands for public, paid under protest, civil action for recovery 466
repayment of taxes, licenses or other public, illegally collected
remedy for illegal collection of public

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duties of county collector pertaining to collection of, continued to June 1, 1897...
duties of county collector in collecting, keeping and accounting for....
State superintendent may examine State Auditor's books relative to school.
State superintendent to report and make recommendations regarding school,
See SCHOOLS.

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REVENUE (continued)—

county to levy and collect...

Ib.

county tax for extra liability for....

REVISION-

REWARD-

RIGHTS-

RIOT-

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county commissioners to supervise officers charged with duties relating to county.
county to issue bonds for...

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equalization of assessments for..

remission or abatement of taxes assessed for.

county may issue licenses for.

limit of county indebtedness for...

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State land commission may reserve lands to prevent diminution in flow of.

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cutting and hauling timber to, from agricultural and grazing lands forbidden

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