Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-05-12
REDEMPTION FROM TAX SALES.
An Opinion On III Question by Atior.
ney General Bishlp.

A. J. McCuistion, county attorney
Of Tooels county, was mailed the fol.
lowing letter todsy from the attorney
generals office:
Dear Sir-I have your favor o! re.
cent date ia which you submit the
following aud ask to be advised
thereon:
l am requested by the county cos..nis-
sioners of this county to ask your opin-
ion As TO whether section /, chapter is,
OF the Session Laws ot 1896 as it amends
section 20S2 81, Compiled Laws OF 1883,
Us amended by section 8, chapter 20, Of
tho Session Laws OF 1894, OK
tends the time OF redemption
from tax sales made prior to
the approval OF said section 1 OF chapter
10 OF the laws OF ls96, or whether at the
expiration OF two years as provided in
the said laws OF 1855 and 1891 under
which the sales were made, deeds should
be executed TO the county for properly
bid in by 1t for the nUn-payment OF
county and State taXeJ or whether two
years yet must pire before the same
can be decided as provided by law.
An answer to your queslion will
neeesti ate ap iuquiry as 10 the power
OF the Legislature 10 extend, by subse-
quent legislation, the time Tor the
redemption OF property sold lor
taxes, 80 rs t. affect sales
made prior TO the enactment OF
such law. The law OF 1883. Sec. 2032 q
81, fixed the time within which prop
erty sold Tor taxes might be redeemed,
al two years from the date OF sale.
This agntinn anNannoA hr,
Legislature IN me resp eta at i.s SEES
sion in 1895, but not 30 as TO effect the
time OF redemption. Eectio found
on page l25 OF tho Session Laws of
1894 is au amendment to section
2O3l 20 OF the laws OF 1858, anu ia rs
fOuOws.
When real estate Is sold for taxes, the
collector shall make out, sign and de-
liver 10 the purchaser of any real prop
erty sold for the payment OF taxes as
aforesaid certificate of purchase. .....-.
,...-i provided, that II at any tax sale no
person shall bid and pay the collector the
amount of tax required to BIO paid as
aforesaid on any real estate, he col
leclor shall make to the probate Judge or
his successors in Office for and In behalf
of such county, a certificate similar to
that given 10 other purchasers, and such
effect as IL made TO an individual, and the
clerk OF the county court shall credit the
collector with the amount OF the tax due
thereon and costs to date OF sale.
80 tar as tina power OF the collector
to iseue certificate OF sale to the county
Ia Concerned the law oil 1858 was not
affected by the foregoing smsndmen mt
ia the Session Laws OF 1894
Section 203i % OF tue Compiled
Laws OF 1858 as amenied in the laws
OF 1894 ut page l27 reads as follows:
II any properly sold as Aforesaid be
not redeemed within the lime and in tho
manner as aforesaid, the treasurer shall
deposit the record of tax sales IN the
office OF the clerk of the county court,
and said clerk shall, on presentation OF
the collectors certificate, make out a
deed conveying the property therein
described to the individual purchaser.
Said clerk shall also, az soon as
may be after the filing of said record.
make out deed conveying to the county
all property purchased in the name and
at the expense oil the county, and not re-
deemed, anu cause the same to be record
ed in the name of the county.
Tho law vi 1888 u wn,cl the fore
going IL smenuatory dbl not provide
deeds to the county for property sold
To 1t for taxes. But this power was
clearly within the province of the
collector in view OF the provision that
'such sale to the county shall have
the came effect az II IN Ade to an iud,.
vidusl." 81 that We may say that 40
far rs the time of redemption Of prom.
erty, the power OF the collector to Is
sue certificates oil sale to tue county,
ana the power OF the county clerk 20
deed the property to the county upon
u failure TO redeem, Ia concerned, the
law remained the same from 1858 To
February IL, 1896, when the time
Within wnien property might be re-
deemed was changed TO four years.
The law Is well settled that the re-
iatiOns existing between purchaser
ut tax sale and the taxing power are
o1niractual 90 that aa act OF the
Legislature extending the time for re.
demption Is u material impairment of
essential rights guaranteed tho pur-
chaser. The right at the purchaser 10
nave deed at the END of Two years an
provides by law was an obligation OF
the contract, ana TO postpone such
right for a period OF two yeRrs 10 a
vital impairment Of such obligation.
Under the Law tue county Ia EN-.
powered TO buy In the properly upon
tue non.payment OF tke taxes thereon,
and 1t IL expressly provided thar such
sails shall have the same effect as II
made to an individual. This being
rue the county Ia entitled to the bene-
ut OF the law as II existed at the time
tue property was sold to 1t. No
subsequent act OF the Legislature
can import new terms into the cor
tract, or add to thoss before expressed.
II 1t could be changed in one particu.
lar, 1t could be in all; il subject TO