tax code of its predecessor the owner robert rector have been in existence since before the civil war the main purpose of the property tax code is to assure the collection of property of real estate taxes the statutes are purchasers to participate in these tax sells the government needs tax purchasers to participate in the courage to and the for the property tax code because that protects tax purchasers as well without question the the property tax code has a mechanism for which refunds are to be distributed towards the tax purchasers session twenty one yes three ten days which is the refund from the taxing box with the time period the roll of the time period because one just gets the refund from the taxing body when the time period works like this upon demand the collect seven which was the development of the sewage system at that point in time quarterman intervening asking the same thing so it's our contention that the issue here is between the collector in court by courtman and the collector in the end they also collected the taxes they are the tax and body there can be no other tax and body in our opinion because the s s a is not a taxing body your statement that the issues between s s a seven that's correct is is is has expired there is no more money coming in and there is no money in s s a seven so effectively the test purchasers in this case will receive nothing for the rest of time out o the reason i say that is because in the record the trial court judge judge honorable brady indicated that the whole town has a sanitary sewage system now which they didn't have before that's a record forty eight he also went on then the town would have to pay a portion of the sewage system because they received taxes from her money itself so the taxes from here on the sale should be refunded and must be refunded to protect the ultimate purpose which is money or deal with the town in portland if the decision is up hel property tax code and so the jets purchasers and the crew must recognize that any policy which is adopted by the collector or the treasurer in this case in paying these refunds and see reimbursement from the we're here because court one levy details courtroom created s s a's as it has the right to do no one questions it's right to create these essays here to complain about the constitutionality or the reading section twenty one three ten section twenty one three thirty five provides that only fines and interest on costs upon the petition for sale and there shall be paid by the county treasurer as trustee of the fund created by the or account the collector doesn't just go out and start pulling this money from somewhere and especially on account of the collector doesn't happen for the fund shall be the sole source of payment and satisfaction for interest or c into in advance before making that investment i'm sorry for having the time for has already accurately interpreted the plain language of section twenty one three time as close to a plain language of section twenty one three property during that time that they were paying less money for the taxes so they're not just out of their investment money because there's no money within the social service area side unfun but as was mentioned earlier with happening on a regular basis it's likely happening right now there are strict procedures in place for these purchases and those who engage in that practice do so knowing the strict procedures that must be followed and knowing where a refund would likely come from to very least knowing how to find out where a refund would likely come from and knowing the risks involved i agree with what their colleague said this is a simple process this presence is routine and the routine includes following the statute which is exactly what the trial court has done thank you to make a decision here which is going to affect everyone still whether or not somebody has mining or not is an issue the issue is where does the money who does he turn to on regardless of whether or subdues also say is these tax purchasers aren't ignorant to the fact that they can search and figure out where the tax money has gone so when they purchased these tax properties