Little Falls transcript., 1886-01-15
NESO z EW6 s..


Tho Attorne Generate Opinion that Thu
& Original 5Owner nny Rod eena I.snd solt
Twice TOR Taxes. s%
33# Am ongsts all the tax title ii iterature on,
impor tant point has not been touched up
on, that q fleets the title Of a8 good deal g
land in Minnesot q. n. The question is STATED
as fol lows:: Y ss5 +. ss
As l,.nd ii sold for tnxea and the time FOL
redemption expires. It is again sold fol
taxes and a, within tho time allowed bJ
law, clnins right TO redeem from the lat
ter sAle. Should the count "a OfIieers permit
him to Hmaka kasuch rcdemptiono9 81
This question the etate aud tor asked
Attorney General Hahn, md received 4 re
sply bstantially as follows: /. 4 sf 3S:
Ithink they should. Section 80, chapter
Ia, General Statutes 1873. gives the right
OF redemption to '.any person having ar
vision for any judicial proceeding to tux.
place upon an application to redeem by
which the right OF the applicant can be de
ternlined; nor any clause directing that
proof Of such interest shall be presented
lsto4the officers, or authorizing the officers
to adiudicAte Tint fact. The officer, ,conse-
quently, neod have no proof that the per:
son offering to make redemption has
authority to. do SO. The officer, therefore,
who receives tho money and executes the
certificate OF redemption acts in a min
conclusive on the purchaser.
A1& MUST PERMIT THE REDEMPTION.
It would seem, therefore, that
there is nothing for the county officers
to do but to permit q redemption to
be made by nny one claiming an in.
terest in the land sold, especially AS such a
n~H rrHo <ls l..
rights OF the tax purchaser, and any other
course might seriously ieopardize the rights
OF those having an interest in such re
estate, 80 far, OF course, as the first tai.
purchaser is concerned, such redemption
can in no way interfere with the rights he
,nay have. 1.-The hiss become the owner by the
tax sale, it will inure to his benefit The
right to. redeem, from q tax sale has re-
ceived from the courts an exceedingly lib
eral construction. The word "owncr'' has
been held to include lessee a party hold
ing a bond or deed, and also an heir of g
mortgagee. In Rice vs.. Nelson (27 Iowa
14S) it is said that any right which in Law
orequity am mounts to ownershipin the land
any right of entry upon ito the possession
orenioymento of any part oiit--wbich clr be
deemed an estate ma kes the person an own
er SO far as it is necessary to give him the
right to redeem. The presum ption tina
these intricate questions Of title to, licr
upon or interest in lands shall be determ
incd by county auditors Or treasurers, can
not be entertained ior a moment; especial
ly as the law does not specifically provide
for any such thing, and no provision 70,
notice to the purchaser OF such in.
vestigation and proposed determine
ton is made. The 1 payment OF money
to the county treasurer does not necessari
ly effect the redemption. II the tax pur
chaser receives it. the redemption 1s con-
plete. If he refuses it the question of tn,
right Of the proposed rcdemptioner to max,
the redemption still remains open, to b.
adjudicated by the courts.
Capt. Braden will have this opinion
printed in circular form and distributed te
the county auditors of the state.