The Warner weekly sun. (Warner, Brown Co., Dakota [S.D.]) 1883-1885, 1885-05-08
The Delinquent Tax Law.

Among the acts passed at the recent session OF
the legislature was one of special moment to ev,
cry real estate owner. We refer to the law re,
lating to delinquent taxes, which was doubtless
intended to force the payment Of all taxes upon
real property now delinquent, before the close of
the present year. BY the provision of this law,
after he annual tax sale of any real property re-
mains unpaid, for want Of bidders, or any taxes
remain unpaid, the county treasurer is empoW-
cred, when SO directed by the county commits,
sioners, to institute a civil action in the Dis
trict court, for the collection of all delinquent
taxes upon the property sought to be charged IN
the action. This action may be brought against
the party assessed, or the subsequent owner, 1t
his title is of record, or both, or against an un-
known owner; and in the case of a nonresident
the summons may be served by publication, as
in other actions under the code. When judg-
ment is received the costs are taxable as In or
binary civil actions with an addition of one dol
Lar for the treasurer for his certificate tax;
arI it is made the duty of the county attorney
to prosecute such suits, when so directed by the
county commissioners, and without additional
compensation. A certificate of the treasurer,
under the seal of the county, is made sufficient
proof of Il e tax levy, and the delinquency. All
judg ments obtained under the act are to bear
interest at the rate of thirty per cent. per an
mum until paid. Executions issued upon such
judgment are not to be directed to the sheriff, but
to the treasurer, who is required to advertise the
property and make returns Of the sale to the
court. The property sold is to be sub
ject to redemption during one year, and IN
til redeemed the treasurer's certificate of pur-
chase is to bear interest at the rate Of thirty per
cent. per annum. In all sales the person who
offers to pay the amount due on any parcel of
land, for the smallest portion of the same, is to
be considered the lowest bidder.
If there is Io bidder willing to give the full
amount of the Judgment, interest, penalty and
cost, then it is made the duty of the treasurer,
when so directed by the county commissioners,
to bid for such property in the name of the
county, and certificate is to issue to the county
the same as any other purchaser; and if such
property is not redeemed within the proper
time, then the t easurer is to offer such proI erty
for sale, TO the highest bidder, at each annual
tax sale, until the same is sold.
No proceedings for the sale of property under
this act are to take place prior to November l,
1885; and all who pay their delinquent taxes
prior to Oct. l, 1885, for the year of 1888, and
all previous years, are to have RENTED to them
all penalties and interest on the same.
1t will be seen that this lsw places "a strong
weapon in the hands of the county commission
es to enforce the collection of delinquent taxes,
but while the remedies are severe, thare can be
no denying that a very liberal inducement is
offered for the settlement of such taxes prior to
the coming LIST of October .-fLaMoure Progress.