The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1897-05-13
PROPERTY REDEMPTION
FROM THE SALES MADE FOR
DELINQUENT TAXES.
Attorney General Bishop on the Law
of 1S96-Questions Propounded by
the County Attorney of Tooele.

The attorney general yesterday is
sued an opinion relative to the time OF
redemption of property from tax sales.
and whether the law of 1896 affects
property sold prior TO its enactment
The question is propounded by County
Attorney McCuiston of Tooele, who
says:
L am requested by the county COM
missioners of this county to ask your
opinion as to whether section 1, chapter
Is of the session laws of 1896, as it.
amends section 2,032 s. q, complied
laws OF 1883 as amended by section 8,
chapter 75 of the session laws of 1894,
extends the time of redemption from
tax sales made prior to the approval Of
said section l of chapter Is of the laws
of 1896, or whether at the expiration OF
two years, as provided in the said laws
of 1888 and 1894, under which the sales
were made, deeds should be executed TO
the county for property bid in by it
for the non-payment of county and
state taxes, or whether two years vet
must expire before the same can be
decided as provided by law"
In replying, MIR. Bishop discusses the
power of the legislature TO extend, by
subsequent legislation, the time for the
redemption OF property sold for taxes.
so as to affect sales made prior to the
enactment of such law. He then cites
the laws of 1888. fixing the time of re-
demption at two years, and then con-
tinueS, in part:
The law is we'll settled that the re-
lations existing between a purchaser
at d tax sale and the taxing power are
contractual, so that an act of the legis-
lature extending the time for the re-
demption is a material impairment Of
essential rights guaranteed the pur-
chaser The right of the purchaser TO
have a deed at the end of two years as
provided by law was an obligation of
the contract, and to postpone such
right for a period of two years is a
vital impairment of such obligation.
Under the law the county is EN-
powered to buy in the property upon
the non-payment of taxes thereon, and
it is expressly provided that such sale
shall have the same effect as if made
TO an individual This being true. the
county is entitled to the benefit of the
law as it existed at the time the prop
erty was sold to it. No subsequent act
of the legislature can imDart new
terms into the contract, or add to those
before expressed. If it could be changed
in one particular, it could be in all; If
subject to legislative control at all, 1t
is wholly at the legislative mercy.
Il am, therefore, of the opinion that
the law in force when the sale of the
property was made for delinquent taxes
would govern in the matter of the re-
demption thereof, as it would also IN
respect to the issuance Of deeds upon
failure TO so redeem.
It follows, therefore, says Mr. Bishop,
that the operation of chapter Is of the
laws of 1896 is prospective only; that II
could not affect the contract rights of
the county acquired by reason OF any
tax sale at which it became a DUR
chaser, and that deeds should issue TO
it in accordance with the law in force
at the time OF such purchase.