| Show TWO OPINIONS GIVES OtTT YEBTTETIDAY BY ATTOR NEYGEsERLtL BISHOP Regarding Taxei on Personal Property Prop-erty That Ilaiei Become Delhi unent Drawing of Duplicate State Warrant Attorney Genera Bishop gave out two opinions yesterday ono upon a tax question wad the other regarding the drawing of duplicate warrants by the state auditor The first paper is addressed to John Mowers county attorney of Beaver county and is as follows I am in receipt of your favor of the HWh insit in which you submit the following and request my opinion thereon First where taxes become deUnquenb on personal property should the collector first levy upon the personal property or should the collector proceed against the realty firstSecond Second where there is an error made by a party giving list of property prop-erty can the cccnmiseioners correct the error after the tax is due or should the party pay the tax as provided pro-vided by law and then apply to the cominCssioners for relief Replying to your first question permit me to say that I am of opinion opin-ion thac where the owner of personal property whbh has been assessed is also tfae owner of real estate that under sees 93103125 of the Revenue Aqt resort should first be had to the sale of he real estate for the taxes on the personal property Itt the event that the owner of the personal property prop-erty is net the owner of real estate or that by ttie sale of real estate a sufficient amount of money should not be derived to pay the taxes on the same and the taxes on the personal propeJty then the seizure and sale of the personal property would be authorized au-thorized As to your second question I am of ooirioii that the party would be required to pay the taxes and thereafter there-after ap1v to the proper source for reimbursement He evidently had notice of the as EessMner ccior to the meeting of to county board of equalization which appJS > d hIm o the kind of property assessed lis vuSue etc sad Iho rv upon which the board of equaJIzationj wouId meet and was thus auoraeit an opportunity to go before the board and have the error corrected but he evidently failed to do this and failed to make any application f > r the correction cor-rection until alter the assessment roll was fully acid finally cccnple > trd and tde amount of property assessed had been certified to the state auditor as provided by law I knew of no provision which would permit him to make an appll cc5n for or that would authorize the board of county commissioners to 4 change any assessment itt the assess meal roll after the same has been completed end the taxes therein have become due |
