Henry v. McKay

The general tax code (ch. 130, p. 227, Laws of 1925, Ex. Ses., Bern. 1927 Sup., §§ 11097-1 et seq.) passed by the Legislature in 1925, was a complete re-enactment and revision of the laws regulating the assessment, levy and collection of taxes. Section 83 of that code (Bern. 1927 Sup., § 11097-83) provided that all taxes upon real property became due and payable on or before May thirty-first in each year; that after that date the taxes were delinquent, and interest at the rate of twelve per cent per annum upon such unpaid taxes from the date of delinquency until paid was required of the…