EFFECT OF NONPAYMENT. § 872. Effect of nonpayment-Failure to pay the mortgage tax provided for by Laws 1907, ch. 328, does not make the mortgage a nullity, but upon its existence the statute superimposes a state of dormancy whereby its enforcement is held in absolute abeyance until the performance of the statutory conditions precedent to its complete operation; and hence where the tax had · not been paid at the time of the service of a notice to terminate an executory contract of sale of land, which, by virtue of § 1 of the statute, was subject to the tax, such notice was totally inoperative to divest or otherwise affect the vendee's equitable interest in the land, and furthermore, derived no vitality or effect whatever from the subsequent payment of the tax. First State Bank of Boyd v. Hayden, 121 Minn. 45 (140 N. W. 132). IN GENERAL, STATUTORY PROVISIONS (See G. S. 1913, §§ 2915 to 2926 inclusive; 2051 to 2056 inclusive). G. S. 1913, § 2915. State school tax There shall be levied annually upon the taxable property of the state a tax of one and twenty-three one-hundredths mills on the dollar, to be known as the state school tax, of which one mill on the dollar shall be added to the general school fund, which shall` then be known as the current school fund, and the remainder of such tax shall be added to the university fund. (§ 1412, R. L. '05) G. S. 1913, § 2916. County school tax- - District tax The county auditor shall extend upon the tax lists of the county, in the same manner as district school taxes are extended, a tax of one mill on the dollar of the taxable property in each district, to be known as the county school tax, and be credited to the school district in which the property taxed is situated. The tax levied by school districts shall be known as the district school tax. (§ 1413 R. L. '05) G. S. 1913, § 2917. District school tax In common districts such district school tax shall not exceed fifteen mills on the dollar for the support of the schools, or ten mills for the purchase of school sites and the erection and equipment of school houses; but in such districts in which such ten-mill tax will not produce six hundred dollars, a greater tax may be levied for school sites and buildings, not to exceed twenty-five mills on the dollar, nor six hundred dollars in amount. In common districts having less than ten voters the district school tax shall not exceed four hundred dollars. In independent districts no tax in excess of eight mills on the dollar shall be levied for the purpose of school sites and the erection of school houses. In special districts such amounts may be levied as may be allowed by special law at the same time when the Revised Laws take effect. Provided, that in any common school district of this state in which there is now or shall hereafter be maintained a high school or a graded school, the district school tax for the support of schools may be not to exceed twenty-five mills on the dollar. (R. L. § 1414, amended '09 c. 458; '13 c. 36 § 1) G. S. 1913, § 2918. Same-In districts having 50,000 inhabitants — In all districts having fifty thousand (50,000) inhabitants or more there may be levied, independently of and in addition to other sums for school purposes authorized by law the following two additional amounts, first four (4) mills on the dollar, for the purchase of school sites and the erection, repair, furnishing and fitting of school buildings, payment of teachers' salaries and the general maintenance of the schools, which amount to the extent of three and one-half mills only, may be appropriated to general maintenance and the remainder to one or more of such other uses; second, an amount not exceeding one (1) mill for increase of teachers' salaries; provided that the total levy in any such district for the maintenance of the schools shall not exceed nine (9) mills on the dollar. (R. L. § 1415, amended '07 c. 308; '13 e. 270 § 1) G. S. 1913, § 2919. Same-In districts having not less than 20,000 nor more than 50,000 inhabitants - School districts now or hereafter having not less than 20,000 inhabitants, nor more than 50,000 inhabitants, are hereby empowered to annually levy for the general fund of such district a school tax not exceeding eleven (11) mills on the dollar of the valuation of all taxable property in such school district, according to the last preceding official assessment thereof. ('11 c. 24 § 1) Chapter 24, S. L. 1911, repealed by chap. 27, Laws 1915. Section 1. Certain school districts authorized to levy annual tax of thirteen mills on the dollar-That each public school district in the state of Minnesota which now has or hereafter may have 20,000, and not more than 50,000, inhabitants, is hereby authorized and empowered to annually levy for the general fund of such district a school tax not exceeding thirteen mills on the dollar of the valuation of all taxable property in such school district, according to the last preceding official assessment thereof. Sec. 2. Last census of state to govern. The provisions of this act shall apply to every public school district within the above mentioned class, whether existing under general or special law, and for the purposes of this act the population of each public school district in this state shall be ascertained and determined according to the last census taken under and pursuant to the laws and authority of the State of Minnesota. Sec. 3. Chap. 24, S. L. 1911, repealed.— That Chapter 24, Laws 1911, be and the same is hereby repealed. Sec. 4. This act shall take effect and be in force from and after its passage. G. S. 1913, § 2920. Same - To what district applicable - The provisions of this act shall apply to every school district within the above mentioned class, whether existing under general or special law, and in determining to what school district this act shall apply, reference shall only be had to the state census last taken. ('11 c. 24 § 2) G. S. 1913, § 2921. Tax in certain districts having not less than 10,000 nor more than 20,000 inhabitants Special school districts now or hereafter having not less than ten thousand (10,000) inhabitants nor more than twenty thousand (20,000) inhabitants are hereby empowered to annually levy for general school purposes a general school tax not exceeding nine (9) mills on the dollar of the valuation of all taxable property in such school districts according to the preceding official assessment thereof. This act shall not apply to school districts, the boundaries of which extend into two or more counties. ('13 c. 115 § 1) Chapter 201 Laws 1915, amending ch. 115, G. S. 1913. Section 1. That chapter 115 of the General Laws of the state of Minnesota for the year 1913, be amended to read as follows: "Fifteen mill school tax authorized in certain districts Special school districts now or hereafter having not less than ten thousand inhabitants nor more than twenty thousand inhabitants, are hereby empowered to annually levy for general school purposes a general school tax not exceeding fifteen mills on the dollar of the valuation of all taxable property in such schools districts, according to the preceding official assessment thereof. This act shall not apply to school districts, the boundaries of which extend into two or more counties. Sec. 2. Bond issue authorized The electors of such special school districts are hereby empowered to issue bonds for permanent improvements in any sum not exceeding twelve per cent of their last official assessed valuation. Sec. 3. Certain acts repealed-Any part of chapter 156 of the Special Laws of 1878, or any part of chapter 510 of the Special Laws of 1889, and all acts and parts of acts conflicting with or inconsistent with this act, are hereby repealed. G. S. 1913, § 2922. Same-Bonds - The electors of such special school districts are hereby empowered to issue bonds for permanent improvements in any sum not exceeding twelve (12) per cent of their last official assessed valuation. ('13 c. 115 § 2) G. S. 1913, § 2923. Tax in districts under special laws and containing less than 3,000 inhabitants — The school board of any school district within this state organized and existing under any special law and containing a population of less than 3,000 people is hereby authorized to levy a tax of not to exceed twenty (20) mills on the dollar for school purposes, exclusive of tax levy for interest on bonded indebtedness, sinking fund or building fund, notwithstanding any limitation as to the amount of taxes which may be levied by the special act under which such school district was organized. ('11 c. 233 9 1) G. S. 1913, § 2924. Tax in certain districts whose boundaries are coterminous with those of city of fourth class-The board of education of any school district within this state, organized and existing under any special law passed prior to January 1st, 1867, and whose boundaries are coterminous with the boundaries of any city of the fourth class, is hereby authorized to levy a tax of not to exceed twenty (20) mills on the dollar for school purposes, exclusive of tax levy for interest on bonded indebtedness, sinking fund or building fund, anything in the special law creating such district or amendments thereto to the contrary notwithstanding. ('13 c. 72 § 1) G. S. 1913, § 2925. Same-School board to report to county auditor, etc.— Such board of education shall report its tax levy directly to the county auditor who shall enter said tax on the tax roll of said county, and said levy shall be final and shall not be submitted for review to any person or body other than said board of education, anything in any general or special law to the contrary notwithstanding. ('13 c. 72 § 2) G. S. 1913, § 2926. Repayment of excessive tax - That in any case where the clerk of any common school district in this state has heretofore, through error and mistake, furnished to the county auditor of the county in which such school district is located, an attested copy of a record showing that said school district voted more money for school purposes than the amount actually voted in said school district in any year for such purposes, and the amount returned through said error and mistake exceeds the sum actually voted by more than the sum of $300.00, the clerk of said school district may, at any time after the tax therefor has been extended in the way and manner as provided by law, furnish to the county auditor of said county evidence of such error and mistake; and if the county auditor is satisfied that said mistake actually did occur he may and is hereby authorized at any time after said tax has been paid into the county treasury, to draw and deliver to each of the tax payers in said school district a warrant upon the treasurer of such county for such tax payers pro rata portion of such excess, and the county treasurer is hereby authorized to pay such warrants and all thereof out of the moneys in said treasury arising from such tax so levied and collected. ('13 c. 180 § 1) G. S. 1913, § 2052. Auditor to fix rate-The rate per cent. of all taxes, except the state tax and taxes the rate of which may be fixed by law, shall be calculated and fixed by the county auditor according to the limitations in this chapter, hereinafter prescribed: Provided, that if any county, city, town, or school district shall return a greater amount than the prescribed rates will raise, then the auditor shall extend only such amount of tax as the limited rate will produce. (§ 870, R. L. '05) G. S. 1913, § 2056. Limitations of preceding section - - Section 2053 shall not be construed as prohibiting assessments on property adjacent to local improvements made in any city, town, or village for the purpose of paying the cost thereof, and the damages occasioned thereby, and nothing in said section shall be construed as preventing the proper authorities of any county, eity, town, village, or school district from levying any tax authorized by special law. (872 R. L. '05) APPORTIONMENT, RATE AND LEVY. STATE (See G. S. 1913, § 2915). COUNTY (See G. S. 1913, § 2916). DISTRICT (See G. S. 1913, § 2917). Independent district-rate of levy-see § 197. CERTAIN DISTRICTS (See G. S. 1913, §§ 2918 to 2926 inclusive). - § 873. Laws 1899, ch. 77-constitutional Laws 1899, ch. 77, providing for an extra levy of one and one-half mills on the dollar in school districts having 50,000 inhabitants is constitutional, and not special legislation within the provisions of § § 33 and 34, art. 4, of the Constitution. As to the amount of tax the act is not based upon special legislation and is therefore uniform in its application. State ex rel. v. Minor, 79 Minn. 201 (81 N. W. 912). (Overruling State ex rel. v. Johnson, 77 Minn. 453, 80 N. W. 620.) § 874. Power to levy to pay another district The funds required to pay another school district for tuition of its own pupils in branches not taught in the former school may be raised by taxation. There is ample power in school districts to raise money for all necessary purposes. An action may be maintained on such a demand. Associated Schools of Independent District No. 63 of Hector v. School District No. 83, 122 Minn. 255 (142 N. W. 325). UNORGANIZED DISTRICTS (See G. S. 1913, §§ 2781, 2793). G. S. 1913, § 2781. Tax levy-The said board of education shall, annually, on the third Saturday of July, make a levy on all property situated in unorganized territory of the county for the purpose of providing schools, teachers, transportation of pupils, board of pupils, text-books, apparatus, school supplies, etc., for the education of children residing within such territory. This tax levy shall be known as the special unorganized school levy, and it shall be so spread on the tax lists by the county auditor. ('07 c. 76 § 6) G. S. 1913, § 2793. Outstanding obligations Tax levy- All incurred and outstanding obligations of any district so discontinued and vacated shall be and remain a charge upon the property formerly within said district to the same effect as if said district had not been discontinued, and the county auditor shall each year levy against all of the taxable property within the limits of said former school district a sufficient levy, not to exceed the maximum provided by law, for the cancellation and liquidation of such outstanding indebtedness, such levy to be made year after year until said entire indebtedness is cancelled and extinguished. |