INDEX

(The references are to sections numbered by black figures)

county board of equalization..

ASSESSMENT (See also Listing)

assessment books

correction

tax lists to be made to correspond with.
equitable owners, property held under lease.

exempt property

mineral and other lands.

omitted or undervalued property

by board of review...

tax commission to appoint examiner.

personal property, assessor to state number of school district..
platting lands, cost of added to assessment...

11

62

94

20

19

21

62, 68, 69

55

69

55

55

9, 16

215

tax commission, to order reassessment of rea! and personal

78

17

11

11

78

assessment on receiving list from examiner.
auditor's certificate on assessment books..

filing of ....

basis for assessment.

board of review, as member of.

notice of meeting...

53

19

62

46

48

68

59

60

17

55

57

school district, to state number of when assessing personal
property

special examiner

tax commission, general supervision over.

23

68

52

12

64, 69

69

53

51

43

63

58

16

64, 65

78

dividends, retention for payment of tax on shares.
incorporated banks

BOARDS OF EQUALIZATION, See County Board of Equalization and

State Board of Equalization.

BOARDS OF REVIEW

in certain cities.....

notice of meeting.

organization

powers and duties...

tax commission, general supervision over.

BOATS AND VESSELS

as personal property for purpose of taxation....
listing for taxation..

navigating international waters, tonnage tax..

56

57

55

55, 56

78

4

35

299

county board of equalization, member of in certain cases.

delinquent taxes, entry of judgment on failure to answer in

proceedings to collect...

135

tax judgment book, entries in after sale.

152

writ of attachment, issuance of for rents on lands bid in by
state for taxes..

163

warrant of auditor..

105

certificate of payment of taxes before recording convey-
ance of lands..

208

delinquent personal property taxes, to file list of.

108

municipal bonds in aid of railroads, payment of taxes col-
lected for

223

૨૭

2

46

2

removal of delinquent..

citation to delinquents...

file list of uncollected..

purchaser's lien, sale to satisfy.

tax sale, service of notice of expiration of redemption from.
warrant for collection...

109-111

163

192

109

112

118

111

119

191

175

119

mortgage registry tax, paid to state treasurer under certain

300

300

CONSTITUTIONAL PROVISION FOR TAXATION...
CORPORATIONS

See also Banks, Freight Line Companies, Insurance Companies,
Telegraph Companies, Telephone Companies, and Railroads.
capital stock, assessed as personal property.

2

abstract of title on presentation of deed to correct title, exam-
ination of

210

certificate of publication of notice and list of delinquent taxes
before payment

131

citation to delinquent personal property taxpayers.
citation to non-residents..

112

114

execution for delinquent personal property taxes, request for..
lien, to bring to restrain removal of property on which lien
exists

prosecute proceedings for collection of delinquent real estate
taxes

prosecute proceedings on delinquent personal property lists....
tax sales, to represent county and state in proceedings to set
aside

116

199

136

108

159