Omaha daily bee., 1902-03-09
DELINQUENT COUNTY TAXES
Lawyer ]. q. Adams Suggests a Way TO
Make Collections.
WOULD HAVE COUNTY BUY CERTIFICATES
Twelve Per Cent Interest and Chance
TO Lose Property might induce
DeIfnauents 60 Come
Forth with Cash.

Sohn II. Tate. former county auditor and
for the last three years engaged in check
ing IN county finances for the county clerk,
has become so impressed with the fragrant
derinquencies Of Douglas county taxpayers
that, following closely uDon Commissioner
O'Keeffe's interview In The Bee Of last
wednesday, he brings 10 the board a letter
from Assistant City Attorney James II.
Adams on this matter.
Responding TO an inquiry from Mr.. Tate
as to the feasibility OF the purchase by the
county of various properties for delinquent
taxes, the attorney writes that he con-
vIders IL not only feasible. but desirable
that the county purchase property at pri-
vate tax sale where the taxes are DELINQUENT
for a considerable period and believes great
results could be obtained by careful, sys-
tematic work along this line. providing the
newspapers would help, which he believes
they would.
Suppose the county should buy in a large
number Of properties and the newspaper
should give q good deal Of space to the
matter, setting forth that the county had
purchased and expected to collect 20 per
pent interest and would foreclose at the
md Of two years on all such properties as
were not redeemed" writes Mr.. Adams.
1.-THE first effect would be that many per-
sons who have been content to allow their
taxes to remain unpaid as long as their
properties remain unsold would view the
matter In quite a different light and would
be led TO Immediately redeem their prop
critics. 1 believe that by judicious adver-
Using your board could accomplish the same
desirable results along this line as City
Treasurer H~ennings has secured in his per-
sonal tax crusade"
County Gould FOFecIOse.
Attorney Adams believes that another ad-
vantage would be that at any time after
two years from the sale and prior to the
expiration of seven years from the sale the
county could foreclose the certificates and
would In this way be able to clear up its
books. because the property at sheriff's sale
would not have to bring the full amount Of
the taxes and interest, but would be sold
under the usual terms which prevail at
sherin's sale to the highest bidder. This
would in effect be giving the board the
right 10 compromise on these old taxes,
which have in some instances accumulated
until they exceed the value Of the property.
The first section Of article III, chapter
Ixxvii, Of the Compiled Statutes for 1901,
confers' upon the commissioner the right to
purchase at tax sale, such purchase to be
made IN the name Of the county, and the
fourth section provides that money need
not be paid by the county to the state or
to city authorities on such certificates until
money is realized upon them.
The county is not entitled to bid at pub
lie sale. but must wait until the property
has been offered for sale and remains un-
sold for want of bidders. Attorney Adams
thinks the county would certainly have the
right at this time to make such purchases.
Such sales. ne says. should be made for
all taxes, both regular and special, other
wise the tax sale would be invalid and the
county would be unable to collect 20 per
cent. but could collect 10 per cent on county
taxes and II per cent on city taxes included
In the certificate.
No Limitation ON Amount.
He states. also, that IN article ~ there
Is a section conveying upon the county the
right to foreclose such tax certificates and
that there Is no limitation on the amount
for which foreclosure can be had as the
proviso fixing a minimum Of $500 was
knocked out by the courts. He thinks,
however, that the county commissioner
would have no power to assign its tax
- certificates for less than the amount of the
taxes and accrued interest and adds that
the courts have not squarely passed upon
this point. but a case could be brought very
quickly and advanced In the supreme court