Other LanguagesWhere personal property is sold during the year in which an assessment for taxes is made, and there is no agreement between the parties as to the payment of taxes, there is no authority for prorating such personal property taxes between the vendor and purchaser, but a purchaser who has been required to pay said taxes may have a right of recovery therefore against the vendor.
All lands under the jurisdiction of the Department of Highways which are situated within any incorporated city, town, diking, drainage or port district may be assessed by the authorities of such districts, for improvements specially benefiting such lands, under authority of chapter 58, Laws of 1953. If the commission finds that such assessments are payable it may, in its discretion, order the same paid from the motor vehicle fund.