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State and County Taxes.
1. Taxes, how levied
Valuation and Assessment.
2. What properties shall be assessed.
Exemptions.
4. Exemptions from taxation.
4A. Fifteen acres of land pur-
chased for erection of monu-
ments and parks in memory
of soldiers in our civil war
to be exempt from taxation.
Appeals.
18 A. Right of appeal from assess-
ment of property. Such ap-
peal not to apply to assess-
ments under the general as-
sessment acts of 1896.
18s. Excess of tax to be allowed
appellant when his appeal is
sustained.
Rate and Items for State Tax.
22. State tax levy for support of
schools; to create sinking fund
for redemption of State debt,
etc.
Refunding to Tax Collectors
Overpayments by Them.
48 A. List of overpaid taxes to be
made by comptroller and
treasurer for each General
Assembly. Provision to be
made for refunding same.
Sales by Collectors.
68 A. Clerk shall record and index
proceedings for sale of real
estate for taxes. Cost, how
to be paid
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Sales by Ministerial Officers.
64. Taxes in arrear upon property
sold by ministerial officer
under judicial proceedings to
be first paid out of proceeds.
64 A. State taxes upon property of
corporations sold by minis-
terial officer or under judi-
cial proceedings to be first
, paid out of proceeds.
Payment of Taxes by Corpora-
tions.
86 A. No exemption under provis-
ions of section 86, as to sav-
ings banks.
88 A. Penalty of failure of corpora-
tion to pay State taxes.
88s. Proceedings in such cases
88 v. Certificate of comptroller
under seal shall be prima
facie evidence.
88 D. Comptroller may employ at-
torney to conduct proceed-
ings State treasurer only
to receive and receipt for
monies due the State in such
proceedings.
88 E. Failure to pay State taxes for
two years shall constitute for-
feiture of charter in such
cases.
Bonus on Capital Stock.
88 F. Bonus on capital stock of cor-
poration to be paid
88 G. Duty of comptroller in case
of failure to pay bonus.
88 H. Suit to recover bonus.
88 1. When charter shall be forfeited
for non-payment.
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