The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1884-02-28
DELINQUENT TAX SALES.
AttOrneyGeneral HOrd Renders an ImpOr-
tant Decision on the Question.

In answer to queries propounded by Auditor
Rice Attorney general Hord, in an elaborate
opinion, holds that under the existing statutes
treasurers may sell property which has been re
turned delinquent and not sold for three years
or more for want of bidders to the highest bid
der, although the bid may be Less than the
amount Of the delinquency; that when realty is
sold for taxes, as provided in the acts of 1888,
and does not sell for sufficient to pay the taxes
due upon it, the taxes remaining unsatisfed con
tinue to be charge against the person owning
the same, to be collected as other taxes. The
lots or lands sold by the officer may be redeemed
at any time within two years from the date of
such sale, upon the terms prescribed by statute,
in which event it becomes chargeable with such
unpaid tax and may again be sold The treas
urer in his settlement, is entitled to credit for
such portion Of the tax as may remain uncol-
lected. (R S, 1881, sec. 65O0.) All such lots
and lands as shall remain unSold for want Of
bidders are forfeited to the State. The owner
of such land or lot. or any person, may redeem
the same from the State at any time within two
years.
In case they remain unredeemed, the title
rests in the State of Indiana, in fee simple, abso'
lutte, to be held and disposed in the same manner
as other lands of the State
County treasurers are entitled to their per-
centage on the amount realized by Sucn SAFE
only
If auditors and treasurers have failed to com
ply with the statute by advertising and offering
property for sale, as prescribed, and there has
been no sale for taxes, and they are unable to
collect the tax by levy on personal property, 1t
becomes his duty to advertise and sell said lots
and lands on the second Monday in February,
1885, other lands and lots returned and re-
naming delinquent for tax.
When lands and town and city lots have been
offered for sale for three years successfully after
the passage of an act entitled can act concerning
taxation approved March 80 1881, and the same
have remained unsold for want of bidders, it is the
duty of the county auditor to make a list thereof
each year before Dec. 81, and give owners name,
if known, or, if unknown, as they appear on the
duplicate, and the aggregate amount of the taxes,
penalty, interest and costs due thereon, and n
description OF the lands or lots upon which the
taxes are assessed, and deliver the same to tho
prosecuting attorney, with an order to him to
proceed to enforce the lien of the State
A, who owns the realty, and to whom the
same is assessed and who owes the tax, cannot bid
on the same at tax SALE nor can he furnish the
money and procure B, as his agent to bid at
such sale, buying the land for an amount less
than the tax due, for the purpose Of defrauding
the State of the residue Of such tax. There is
nothing, however, to prevent man who holds a
defective title from purchasing in good faith a
better title at Treasurer's sale for taxes.
A purchase made by one whose duty it was to
pay the taxes can operate as payment only.
If a purchase shall be made at tax sale by
A, or by B as the agent of A, for an amount less
than the tax due and owing by A TO the State,
for the fraudulent purpose of avoiding the pay
ment of portion of said tax, the money of A
paid on such bid may be treated as payment on
the tax pro tanto by the officer, and he may re-
fuse to make a certificate of sale or deed to the
fraudulent purchaser