The Yakima herald. [volume] (North Yakima, W.T. [Wash.]) 1889-1914, 1893-03-30

Mondays of January, April, July snt
October, and the state treasurer ma,
then draw at sight.
The date Of delinquency for taxes i.
April /, after which date there is a pen
atty Of per cent. and 20 per cent. inter
est, and the delinquent must be reported
before June 80 instead OF in April.
The rebate is per cent. up to Febru
AIRY Is.
When tenant or lessee pays taxes
which should be paid by the owner OIL
lessor he is entitled to retain them from
rent, and if recovered by action tn,
amount bears 10 per cent. interest.
From section 100 to the end OF the ACT
Of 1891 there is very little parallel. Sec.
ton 90 of 1898 makes section lis of 1891
more stringent as to the responsibility oil
the auditor and assessor.
Taxes assessed upon realty are lien
from April /, but as between grantor
and grantee the lien does not attach un-
til the second Monday of January, in
stead fthe first day of November.
Sections SO to 1873 of the new law are
taken up with the proceedings under de-
linquency. During the month Of April
Of the second year following date OF de-
linquency, the treasurer will publish the
delinquents by advertisement and notice,
and on the second Monday in May he
will apply to the superior judge for judg-
ment and an order to sell from the court
house steps. The personal property tax
may be charged to real property.
Sections 90 to 100 prescribe the duties
OF the county treasurers as to keeping ac-
counts of delinquencies and redemptions.
On or before the day OF the sale the court
must examine the list and hear any per-
son in!defense without formal pleading
but in default Of such appearance must
pronounce summary judgment for the
county. Appeals may be taken to the
supreme court within six months. On
the day advertised for sale the certificate
Of the county clerk, under seal of the
court, shall be the process on which all
real property shall be sold. The county
treasurer will issue certificate Of sale tc
the purchaser, which shall be assignable
but redemption is permissible for two
years from the date OF sale, with 20 pei
cent. interest. except in case of minol
or insane person. and then it shall be
only 10 per cent.
The following very important provision
is incorporated:
II any purchaser OF real estate sold for
taxes or assessments shall suffel the same
to be forfeited to the count or sold again
for taxes before the expiration of the last
day Of the second annual sale thereafter,
such purchaser shall not be entitled to a
deed for such property until the expera-
| ton OF like term from the date of the
second sale or forfeiture, during which
time the land shall be subject to redemp-
ton, etc.
The first purchaser; loses all profit
The purchaser must endeavor to find the
actual owner before getting a deed, and
must advertise or secure personal ser
vice OF notice of intention to apply for 9
deed. The county treasurer may issue q
deed Of conveyance, which must be re-
corded within one year or "be absolutely
null"
For SO long document the law is re-
markably free from error but in section
70 is repeated the same error as in tn,
corresponding section SO of the act o
1891. The words 'shall be on interest
should read bear interest" Also, il
section l3l of the new law, in line Is o
the pamphlet, ''entitled to the property
should read title to the property"