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AGO Opinions with Topic: LIABILITY FOR PENALTY AND LOSS THROUGH NON-FEASANCE [[NONFEASANCE]]
AGO 1953 No. 94 >  July 16, 1953
COUNTY TREASURER - DUTY TO DISTRAIN FOR PERSONAL PROPERTY TAX - TO CHARGE REALTY FOR PERSONAL PROPERTY TAX - AUTHORITY - LIABILITY FOR PENALTY AND LOSS THROUGH NON-FEASANCE [[NONFEASANCE]] - REMEDIES FOR LOSS, PENALTY OR NON-FEASANCE [[NONFEASANCE]]
COUNTY TREASURER -- DUTY TO DISTRAIN FOR PERSONAL PROPERTY TAX -- AUTHORITY TO CHARGE REALTY FOR PERSONAL PROPERTY TAX -- LIABILITY FOR PENALTY AND LOSS THROUGH NON-FEASANCE [[NONFEASANCE]] -- REM Treasurer: 1. Cannot refuse to distrain where facts require; 2. May charge realty in addition but not as alternative; 3. Is subject to penalty for non-feasance [[nonfeasance]]on statutory complaint; 4. Is personally liable in addition for loss to county through his non-feasance [[nonfeasance]]in civil action by prosecuting attorney; 5. May be compelled to perform duty by mandamus after demand and refusal, by prosecutor, citizen, or in extreme case by attorney general or governor.
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