The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1900-08-29
County Commissioners Abolish
the Old System.
No One But Owner Can Redeem
Property.
20 HAVE THREE YEARS
At End of That Time County
May Sell.
Change a Good Thing For Tax
Payers.

The county commissioners have de-
cided to abolish the annual tax sales
and to have the county treasurer bid in
all land to be sold for taxes in the name
of the county.
The county treasurer has had printed
$500 tax certificates to use at the an
nual sale which was to have been held
next Tuesday morning at the treasurer
office when about 500 pieces of Shawnee
county land with unpaid taxes amounting
to about $25. 600 were to besoId. The action
of the commissioners was formed in the
following resolution passed Tuesday af-
ternoon:
Aug. %, 1900.
Resolved, That this county adopt and
accept the provisions of the acts of the
legislature of 1891 entitled IAN act reg
ulating the sale of real estate for de-
nnquent taxes in such counties as snail
T. P. RODGERS, Secretary.
The sections of the act regulating the
sale are as follows:
1T shall be the duty of the county
treasurer to bid off in the name OF the
county all lands advertised for sale for
taxes, for the amount of the taxes and
the charges thereon, and no bids shall
be received by said county treasurer:
''In all counties adopting the prov1s-
ions of this act, the county treasurer
shall not accept from any person or per-
sons, except the owner, his heirs, ex-
eCutOrS, administrators, assigns, OF any
mortgage of real estate sold for taxes
or his assigns, the sum of money equal
to the cost of redemption at that time,
for any tract of land or town lot sold
for taxes, and shall not give any person
except the owner, his heirs, executors,
administrators, assigns, or any mort
gagee of real estate sold for taxes or
his assigns, a certificate showing that
said lands had been redeemed; but all
the lands so bid off by the county for
taxes shall be held by the county until
the expiration of three years from the
date of sale, subject only to the right or
the owner his heirs administrators, as
signs, and mort gagee of real estate Sold
for taxes, or his assigns, to redeem the
same; and if at the end of three years
from the date of sale, said lands shall
not have been redeemed. the board OF
county commissioners of said county
shall then dispose Of said lands under
the general provisions OF the law IN
force"
The board of county commissioners in
1892 discussed the matter of adopting the
act and after writing to all the counties
in the state and finding that about 20
per cent did not adopt the act it was de-
cided not to adopt 1t. The commissioners
have resolved to adopt the pov1sions
of the act in order that the county may
receive the benefit of the Is per cent paid
on delinquent taxes. Heretofore the in
dividuals who have bought up the tax
certificates have received the interest
The new way of handling the sale OF
such lands may be a detriment to the
loan companies as they can not take an
assignment of tax certificates to protect
their interests when taxes on property
are in default. When the loan compa-
mics are compelled to redeem taxes on a
receipt their only recourse is to fore
close. Under the previous way they got
tax certificates which drew interest.
With the new way there may be good
many properties go to the county at the
end of the three years that might other
wise go to individuals
The new manner of handling delin-
quent taxes may be hard on the mort
gagors of property with delinquent taxes
as foreclosures may follow the loan
companies can not bid in the tax certif-
icateS on the property. The general rev
enue account may be short for time
and the treasurer may have to stamp
warrants mot paid for want of funds"
as the new way of handling the delin-
quent taxes means that the county must
have the money on hand to pay the
taxes on the land bought in by the coun-
ty. 1t depends upon the amount re-
deemed.
The commissioners have taken the ac-
ton in hopes that it will benefit the
county. If it is found that it does not
the action can be reversed at any time
according to the provisions of the stat
ute In speaking of the new way of
handling the delinquent taxes Assistant
County Treasurer w. S. Eberlee said:
with the new way the county is ex-
pected to get the benefit of the Is Per
cent interest instead of it's going to the
individuals. This may be a good thing
to the tax payers. 1t may be hard on
the loan companies and mortgages
When loan companies take assignment
of tax certificates they often carry
them for the mortgagor at 8 and 10 per
cent interest which saves the mortgagor
the difference between that and Is per
cent interest About rs per cent of de-
1inquent tax lands are mortgaged.''
Most of the western Kansas counties
have adopted the provisions of the act.
Many persons interested claim that it
does not work to the interests of the
counties and that after the three years
have elapsed the counties are at last
glad to throw off the interest of the
taxes of the land that can not be sold
and to even discount the taxes accrued.
pprzE FTCuIr RTTTTET1NS