The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1892-06-20
PRESENT TAX LAWS.
Serious Position Of Delinquents
as to Property.
A TAX TITLE A SECURE RIGHT.
The City and State Laws Compared
tablished Indefcasible Title.

The law as TO delinquent taxes has been
changed very materially by the charter
of Seattle and by statute during the past
year. and property-owners need to be
much more careful than in the past. 1t is
not so easy to acquire tax title, but when
once obtained it is very much more sub
stantial than it has been in the past.
City Comptroller Carson and City Treas
urer krug are preparing to put into exc
cution for the first time provisions which
are of considerable importance, as they
affect very large amount of property.
The list of property upon which city
taxes remains unpaid will be published in
the PosT-INTELLIGENcEg in few days,
probably on Wednesday, and be repeated
a. intervals of week until it has been adj
vertised three times, and then the sale will
begin. There is not much difference in
the method up to this point. but a year
from then the situation will be serious for
delinquents.
The year from the last sale will expire
on July II, and those who purchased ut
the previous sale will have an opportunity
to perfect their title. This is the expira-
ton of the time within which equity OF
redemption lives, and section "a OF
article TX. of the city charter,
provides the course to be pur-
sued. ''If the property" says the
charter, lis not redeemed within the time
allowed for its redemption. the city treas
urer or his successor In Office, must make
to the purchaser or assignee deed to the
property, reciting therein substantially the
matters contained in the certificate, and
that no person has redeemed the property
within the time allowed for its redemption.
The city treasurer shall collect from the
purchaser 81 for making such deed; pro-
vided, however, that no such deed shall be
made until the notice is given that tax
deed will be applied for and such notice
duly served as prescribed In the laws OF the
state of Washington relating TO property
sold for state or county taxes"
Corporation Counsel Donworth has pre-
pared form of notice which may be had
OF the comptroller. The notice must
either be served by the sheriff and a re-
turn made of the service, or if the owner
of record cannot be found then notice
must be published in the city official
newspapers for sixty days at the expense
of the applicant
Section So, of the article referred to. is
very important 1t says: "Such deed
duly acknowledged Except as against
actual fraud) is conclusive evidence of the
regularity of all other proceedings from
the assessment by the assessor, inclusive.
UP to the execution of the deed, and con-
veys to the grantee the absolute title to
the lands described therein, free from all
incumbrances.
Under the state revenue and taxation
law of 1891 the procedure as to county
taxes is materially changed. There will
hereafter be no sale by the sheriff, but
suit must be brought by the county treas
urer, through the county attorney, and
the proceedings will be of the same char
acter as the foreclosure of mortgage. The
method makes it more expensive to the
delinquent, and if he should fail to appear
before the sale or bid in his property at
the sale, the purchaser becomes as abso-
lutely the owner as if he bought under any
other judgment of the court.