of June and the fifteenth day of December of each year, and on the third Monday in January following the assessment of taxes, all unpaid taxes shall become delinquent. All delinquent taxes shall, by the county treasurer, be advertised in some newspaper published in the county in which such taxes have become delinquent, if any newspaper be published in said county: but if there be no such newspaper, the county treasurer shall transmit by mail, notice to each person whose taxes have become delinquent, notifying him of such delinquency; and all such delinquent taxes shall bear interest at the rate of eighteen per cent. per annum and to all delinquent taxes shall be added the cost of advertising the same, but in no case shall any other penalties attach, and that all penalties now incurred remaining unpaid in excess of eighteen per cent. per annum are hereby remitted and the several treasurers of this Territory are directed to collect all delinquent taxes now due under the provisions of this act. personal, how SECTION 2. That section 3, of article 3, of chapter Delinquent 43, Session Laws of Oklahoma, 1895, be, and the same collected. is hereby amended to read as follows: Section 3. All taxes on personal property remaining unpaid on the second Monday in March, shall be collected in the following manner: The county treasurer shall, between the fifteenth and twenty-fifth of March, issue a warrant under his hand and directed to the sheriff, commanding him to levy the amount of such unpaid taxes, the interest thereon and the cost of advertising, together with his lawful fees for collecting the same, on the chattels belonging to the person or persons owing such taxes, or to whom such taxes were assessed, and, on collecting the same, to pay the amount so collected into the county treasury, and make returns of such warrants within sixty days from date of issue. The sheriff, on receipt of such tax warrant, is authorized to levy the same on the property of the taxpayer and sell the same in the manner and form as provided for the sale of personal property on execution. SECTION 3. All acts and parts of acts in conflict Repeal. with the provisions of this act are hereby repealed. SECTION 4. This act shall be in full force and effect from and after the first day of April, 1897. Approved March 12, 1887. Clerk to make alpha names of valuation; list of lands and lots in numerical order and valuations. ARTICLE 5.-LISTING OF TAXABLE PROPERTY. SECTION. 1. Clerk to make alphabetical list SECTION. 2. Time of taking effect. AN ACT amendatory of section 5, of article 8, of chapter 70, of the Statutes of Be it enacted by the Legislative Assembly of the Territory of SECTION 1. That section 5, of article 8, of chapter betical list of 70, entitled, “An act to provide for the raising and owners, and collecting of revenue," be, and the same is, hereby amended to read as follows: (5629) Section 5. As soon as practicable after the taxes are levied the county clerk shall make out a list containing, First: A list in alphabetical order of all the persons and bodies corporate in whose name any property other than real estate has been listed, with the amount of valuation thereof in separate column opposite the name, and total amount of all the taxes carried out in another column. Second, A list of all taxable lands in the county, not including town lots, in numerical order, commencing with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered section, township and range, with the names of the persons and parties in whose names each sub-division (was listed opposite each sub-division) on the margin, or in a column provided for that purpose with valuations of each tract, and the total of all the taxes carried out in separate columns opposite each tract in the same manner as provided in the alphabetical list of names. Third, A list of the city or town lots in each city or town in the county, commencing with the lowest numbered and ending with the highest numbered in each city or town, with the name of each person or party, listing each lot or part of lot opposite the same, and the valuation and the total taxes carried out in separate columns in the same manner as herein before provided in respect to personal property and lands. SECTION. 2. This act shall take effect and be in force from and after its passage and approval. Approved March 11, 1897. SECTION. ARTICLE 6.-TAXES IN NEW COUNTIES. SECTION. 1. Irregular official action in 2. County commissioners to pro- AN ACT to legalize irregular assessments and levies of taxes in newly organized counties. Be it enacted by the Legislative Assembly of the Territory of Oklahoma: official action to taxes, SECTION 1. That whenever any county has been Irregular heretofore, or may be hereafter organized, in this in reference territory, after the first day of January and before legalized. the first day of July in any year, property in that county shall be subject to assessment and taxation therein for that year; and taxes thereon shall be payable at the time, and be subject to collection, penalties and sale as provided by law in other cases, and if any assessment of property has heretofore been or shall hereafter be made, in any such county, at a time or in a manner different from that provided by law, or shall have been made, or shall hereafter be made by any officer not regularly elected or appointed, such irregularity shall not defeat the collection of taxes in such county, levied on any assessments so irregularly made if in any county, so organized, the assessments have been, or shall be hereafter equalized by any board acting as public officers, either as a territorial or county board of equalization, such equaliza County commissioners to provide for levy and assessment for taxes. tion shall be valid and sufficient for all purposes not- such county, the levy of taxes for that year shall SECTION 2. It is hereby made the duty of the county commissioners, in any county newly organized between the dates of this act named, to provide for the assessment of the property therein, and for the levying of taxes for that year. SECTION 3. This act shall be in force and effect from and after its approval. Approved February 24, 1897. County commissioners to correct assessments. SECTION. ARTICLE 7.-CORRECTING ASSESSMENTS. 1 County commissioners to cor- SECTION. 2. Commissioners at any regular session, may hear and correct assessments. AN ACT to provide for the correction of double and erroneous assessments. Be it enacted by the Legislative Assembly of the Territory of SECTION 1. The boards of county commissioners of the various counties of the territory of Oklahoma are hereby empowered to correct, either upon the assessment rolls or upon the tax rolls of the county, any double or erroneous assessment of property for taxation for any particular year, in the manner provided in the next section, and not otherwise: Provided, That this act shall in nowise be construed as a grant of power to boards of county commissioners to equalize valuations of property for taxation, as between individuals. ers at any sion may hear and correct SECTION 2. Whenever, at either of the regular Commissionmeetings of the said boards in January, April, July regular ses or October, upon complaint of the person or persons assessments. beneficially interested, their agent or attorney, it shall be made to appear, by the testimony of the claimant and at least one reputable witness, borne out by the records of the county, that the same property, whether real or personal, has been assessed more than once for the taxes of the same year, or that property, whether real or personal, has been assessed in the county for the taxes of a year to which the same was not subject, the said board is hereby empowered to issue to the complainant a certificate of error, showing that the complaint has been investigated by the said board; that the said board has been satisfied of the truth of the allegations of the said complaint, and direct the same to the county treasurer of their said county, directing the said county treasurer to accept the said certificate as a payment of cash to the amount found by the said board to have been unjustly assessed, which said amount shall be named in the said certificate, and shall by the treasurer be credited upon his tax roll against the tax so found to be erroneous; and the treasurer shall retain the said certificate, and shall be credited with the same, as cash, in his settlement as such treasurer. SECTION 3. All acts or parts of acts which are, or may be, in conflict herewith, are hereby repealed. SECTION 4. This act shall take effect and be in force from and after its passage and approval. Approved February 15, 1897. |