The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1900-01-20
SUSPENDS ALL. SALES !.
STATE AUDITOR DUNN TAKES UP
s THE MATTER OF CLEAR
ANCE SALES
WORD TO COUNTY AUDITORS

Parties Holding Claims In Any
Lands on Which Taxes Have Not
| Been Paid May Redeem Them If
| They Desire to Do So Any Time
Before the SaIe-Limit to County
| Commissioners Power.
| Anticipating the general tax sale, pro-
vided for by the last legislature, of lands
upon which taxes became delinquent prior
to 1895, State Auditor Dunn yesterday is
! sued a general circular to county audit
ors, calling attention to the several pro-
visions of the law and giving some timely
advice upon the conduct Of the sale which
will result in a general clearance Of the
county records Of all delinquencies prior
| to the date named.
The circular states that all absolute
sales Of property upon which such taxes
are due must. be suspended until after
the clearance sale unless there is full
payment Of taxes, interest and penalties
| In other words, there can be no transfer
of property until taxes are paid.
| MIR. Dunn goes on record in his letter as
being opposed to any further abatement
of taxes. and will approve no applications
unless it is conclusively shown that the
refund is entirely merited by the circum-
stances. His ultimatum to county Of
ficials reads as follows:
! To County Auditors: From this date
until after the forfeited sale In May next,
| all sales of absolute property of the
! state" under section 101 of general laws
section 1916, Statutes 1880 are suspended
except in cases where applicants offer to
pay the full amount of taxes, penalties,
costs and interest charged against the
1 property.
I Chapter 322, General Laws 1899, provides
for very liberal reduction on payments
T of taxes now on the forfeited list Parties
! washing to redeem may do so at any time
| before the sale. If no redemption is made
the property must be- sold. AS the sale
Is absolute and final, I believe the real
] estate, will bring the amount charged
againSt1t. - -. ,.ta...4
Section 1852 Statutes Of Minnesota 1894,
PROVIDES that the state auditor shall hear
and determine all matters Of grievance
FreIat1ng to taxation on account Of ex-
| ceSSiVe valuation Of property or for other
cause, when submitted to him with a
statement of facts in the case, and IA
! Vorable recommendation Of the commits
s1oners and auditor of the county in which
the property is situated. This Office is
| required to pass upon thousands Of ap-
| pltcations for correction Of assessment
and abatement of taxes annually, and
| although I have rejected hundreds of
| them, the evil-for evil it is-continues
to grow, There is a proper time and place
| to attend to the correction of assessments
before the local board of review, or the
county board of equalization. Hereafter
l want it distinctly understood that this
off1ce will not approve of any application
| for correction of assessment and abate-
ment OF taxes unless it can be clearly
shown that the applicant is entitled to the
relief sought on account of clerical err
rors. Why should county boards and this
office grant exceptional favors to tax
shirkers? What inducement is there for
an individual to- paynhis taxes promptly,
If his tax-shirking nefghbor refuses to
pay his taxes for several years&and then
secures an abatement of from. 20 to so
per cent Of the original taxes, as well as
! all penalties and costs?
County commissioners have no power
under any circumstances to abate taxes,
interest. penalties or costs (see section
1862, Statutes Of 1924. County treasurers
can not accept less than the full amount
| OF such taxes, interest, penalties and
| costs, unless the same have been legally
| abated by the state auditor (see section
! 1873, Statutes 1884,
Applications for refundments will also
be closely scrutinized. and none will be
| approved by this office unless it Is clearly
shown that the applicant is entitled to the
| 49,