a. Resolution/extending taxes - Laserfiche WebLink

Resolution #2003-1 Whereas, The leasehold interest taxes owing on tax parcels 60-0000-00932-000, 60-0000-00933-000 and 60-0000-00960-000 for the year 1 997, together with the accompanying penalty, interest, and service costs, remain unpaid in the amount of $2,853.64; and Whereas, The County Treasurer, County Auditor, and County Director of Equalization have been unsuccessful in collecting the amount owed for the leasehold interest taxes owing on tax parcels 60-0000-00932-000, 60- 0000-00933-000 and 60-0000-00960-000 from the leaseholder, Arnold W. Larson; and Whereas, North Dakota Century Code (N.D.C.C.) 57-22-21 provides for a method to collect delinquent personal property t axes by making t hose t axes a Iien against any real estate owned by the tax debtor within Cass County; and Whereas, The tax debtor, Arnold W. Larson, owns real estate located in Cass County, described as Government Lots 1 and 2 less Auditor's Lot 1, less Riverwood Subdivision, and less that part of Government Lot 2 annexed into the City of Fargo (39-0100-03607-035). Therefore be it resolved, That the unpaid personal property taxes, together with the unpaid penalty, interest, and service costs in the amount of $2,853.64, be made a specific lien on the real estate owned by Arnold W. Larson. Be it further resolved, That the County Auditor is directed to extend to and enter upon the tax list of real estate $2,853.64 against the property owned, or acquired after this action, by the tax debtor, Arnold W. Larson. Be it further resolved, That the County Treasurer is without authority thereafter to issue any receipt in full for said real estate taxes without making collection at the same time of the personal property taxes so extended. Dated this 21st day of January, 2003. Scoff Wagner, Chairman Cass County Commission ATTEST: Michael Montplaisir, County Auditor Cass County, North Dakota M:\MINUTES\Comm2003\#2003-1TAXLIEN.doc