Lincoln County leader. [volume] (Toledo, Lincoln County, Or.) 1893-1987, 1898-09-23
Interest on Delinquet Taxes.

that a law should be passed pro-
viding for interest to be charged
against property which is allowed
to be sold tordelinquent for taxes.
This would not apply to property
which is sold by the sheriff for de-
linquent taxes, but such property
as the sheriff does not succeed in
disposing of at delinquent sales, of
which there is always a considera-
BILE quantity.
The law as it now stands pro-
vides that in case OF the sale of
property for delinquent taxes, the
purchaser shall pay the costs of
the sale including advertising and
the sum bid by him for the proper
ty, which is usually the amount of
of the tax. Sometimes, premiums
are paid upon desirable property.
The purchaser receives tax
sale certificate from the sheriff and
is authorized by statute to charge
the owner when he rcdccms the
property, 20 per cent on the amount
paid for the first year and 10 per
cent more if the property IS not re-
deemed for two years, and after
that time the buyer may obtain a
title to the property. At delinquent
sales all the choice pieces Of prop
are bid in by spectators, but the
outside lots, most of the acreage
and the cheaper grades of property
generally is not bought and is sim
ply returned by the sheriff to the
county clerk as unsold. The only
penalty against this unsold proper
ty is the sheriff's charge for tax
sale costs and advertising, and the
county clerk is allowed to charge
25 cents additional.
Such property may then remain
upon the delinquent roll for an in
definite period of time without fur
ther costs accruing and the owner
seldom calls to pay the tax unless
he wishes to sell the property, and
in that event has to liquidate the
taxes to clear the title.
The statute does not compel the
clerk to take any steps to collect
such taxes, but authorizes him to
receive the moneys when they are
offered, issue the proper receipt and
mark the taxes paid, and turn the
amount over to the treasurer.
1t is this class of delinquent taxes
that ought to be made 10 pay legal
interest charges. Such a course, it
is thought, would bring delinquepts
to time, and result in reducing the
delinquent rolls to minimum. II
is also suggested that the statute be
amended or new law passed di-
recting and empowering the clerk
to proceed from time to time to EN-.
deavor TO collect such delinquent
taxes i'll some manner that may be
deemed advisable.
In former years the Delinquent
rolls were small, but with the
, growth of the city and county pop
ulation, and the consequent in
crease in the number of taxpayers
and the plating of so many new
additions, these delinquent roll!
are now large, and it is matter o
some importance to the county anc
city that some means be devised tc
cause delinquents to settle.
The proportion of the state ta1
!, is included is these delinquent lists
and this the county loses each yea
as the state has to be paid i'll full
whether the county collects all tn
tax or not. This is the law, a
. construed by the supreme court.
: 1t is argued that the present sys
TEN of handling delinquent take
| is unfair to those who own goo
property, which will he bought b.