Upon failure to pay such sum within thirty days, with allaccrued interest, the treasurershall cause an action to be brought in the name of the treasurer for the use of the proper county, to be prosecuted by the county attorney, or such other person as the board of supervisors may appoint, and when such property hasbeen fraudulently withheld from assessment, thereshall be added tothe sum found tobe due a penalty of fiftypercent upon the amount, which shall be included in the judgment. The amount thus recovered shall be by the treasurer apportioned ratably as the taxes would have been ifthey had been paid according to law.
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