The Leon reporter. (Leon, Iowa) 1887-1930, 1901-11-21
TAXES ARE NOW DELINQUENT.
Description of the Manner They
are paid.
Interesting and Somewhat Complicated
Procedure In Case Land Is
old for Taxes.

The matter of delinquent taxes on
property is just o creating some dis
cussion in Decatur county, inasmuch as
the list of delinquent taxes has just
been published. There are many peo-
pie who do not know the manner in
which the county manages to get the
taxes due it, and an explanation of the
system would not come amiss at this
time. There is considerable land in De-
catur county on which the taxes are de-
.linquent and on the first Monday in
December this property will be sold for
the amount of tax due.
The manner in which this sale is con.
Quoted is interesting. The first thing
done is to publish a list of the property
on which neither the first nor the
second tax is paid, advertising it for
sale. Fhen on the first Monday in
December, in front of the court house,
the sale is conducted. AS each piece of
property is described, the bidders offer
to pay the tax for the ownership of the
property. The second bidder will offer
the tax for half interest, the third for
a quarter interest and so on, and often
tie bidders 60 down to very small frac-
tional interests in their efforts to get
some, at least, of the property.
As soon as the sale is made the treas
urer of the county gives the purchaser a
tax sale certificate, which is q kind of
provisional deed and shows that the
holder has paid the taxes on the prop.
erty. From the time that certificate is
made 8 per cent of les amount is added
and it bears 8 per ent interest from
that time until paid. Subsequent taxes,
when paid by the tax purchaser have
the same penalties attached but each
payment is treated separately and bear,
interest separately.
The original owner of the land ha.
the first opportunity to pay subsequen,
taxes on it, and he retains full posses.
sion of the property until the three
years prescribed by law have passed,
and after that if certain action is not
taken by the tax purchaser. 1t often
occurs that the original owner pays this
subsequent tax and waits until the time
is up before redeeming his property,
1t is ever then a good Investment fol-
the tax purchaser, however, for he gets
interest on his money at a rate of aboul
II per cent per annum.
Redemption may be made by thu
original owner at any time within three
years from the date of the tax sale, ane
longer if the tax purchaser neglects tt
do his duty as prescribed by law. H,
must notify the original owner of thu
property or the party in possessio,
ninety days before he can demand
deed. That is, he must file with tn
county treasurer afidayit of completes
service of notice ninety days before b
can claim a deed. When the owne
of the property is in the county b
must be personally notified, and tn
officer who does this must file aGidavl
to that effect. If he be out of tn
county, however, notification is mad
by the publication for three consecutiv
weeks in a newspaper within the county
of the notice of redemption, and tn
publisher of the newspaper must fl
affidavit of completed service ninet
days before the tax purchaser can d.
mand u deed.
If, after the notification has bee
made properly, the Original or presel
owner does not redeem the land by pa,
ing the tax and penalties due on it, tt
tax purchaser is entitled to a dee
to the property, and then, but lot u,
til then, does the property pass in
his hands.
Redemption is made by paying to Il
county auditor the amount Of tax du
together with the added s per cent al
the s per cent interest due on the tot
J The auditor then gives the proner