The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
CHAPTER VIII.
Judgment and Sales.
1.-THE TAX 1IIDGMENT

l
! This subject is covered by Title x of
the bill. Provision is made as at pres
ent for the entry of judgment by the
clerk, against all pieces as to which
answers have not been filed. When
| answer is filed, the county attorney is re-
required to appear for the county, as at
present, and the proceedings will con-
| form substantially to those authorized by
| the present law, except as hereinafter
pointed out. 5..-u
! The. fruitful cause Of the invalidity of
! tax titles is noncompliance by officers and
| certificate holders with the provisions Ct
j law affecting matters subsequent to the
| levy and assessment. They relate gen
orally to- those matters which affect the
judgment of redemption. In 1874 this
state adopted for the first. time, as part
of the, tax system, the policy of obtaining
| judgment against! tdelnquentreal property.
1t is a policy WHICH but few other states
have ever adopted and which this state
has never applied to personal property.
1t is the general and perhaps the sounder
! view that the subject of taxation is from
| It's nature best subserved by summary and
nom judicial proceedings. But the COM
mission deemed it unwise to now over
| throw the policy, as it is undoubtedly
! supported by strong considerations. The
right to ones day in court, whether it. be
! the question of tax or otherwise, is
deeply cherished by the citizen; and the
people. of this state would, after an ex-
perience of more than twenty-five years,
be reluctant to surrender it. ,>
2.-TAX JUDGMENT SALE.
Tax sales Of lands against which judg-
ment has been rendered will begin on the
first Monday in May after notice given
as provided by the bill which also pre-
scribes the form thereof. -
A radical change from the present law
1 A. = \ h. oFh
ding. Instead of tract being sold as
at present to the person bidding the high
est amount therefor above the amount
charged against it, it will be sold to the
purchaser, who bids the amount so
charged at the lowest rate of interest,
which rate cannot exceed IL per cent per
annum. s@.f
This change in the law was effected to
obviate the unnecessary accumulation of
| moneys in the country treasury, and the
many evils which attend the administra-.
ton of the existing law A similar
measure has been adopted in North Da-
| kota and seems to work advantageously.
! The question was considered as to it's
J effect upon sales, and the conclusion
reached that it would not operate as a
determent to any appreciate degree upon
| tax purchasers.
/ The auditor will bid in for the state
| all tracts not sold at tax sale and may
| Thereafter assign IQom W puICudSS1S
| at present. He will, as at present, issue
certificates to purchasers whether the
! lands are sold at tax sales or subsequently
assigned; and when issued they will be-
come prima facie evidence that the pro-
ceedings prior to and including the sale
were regular. BY this means additional
security is given to the certificates.
When an action is brought to set aside
or cancel a tax sale, either the county or
state may be made parties thereto, IN
which case the county attorney shall APP
pear for and on behalf OF the county or
state.
Another new feature Of the law appears
! in section 2O6, which provides for a trans
fer Of the lien Of the state to the certif1-
| cate holder in case the certificate is for
/ certain reasons adjudged void. In such
case the certificate holder may proceed
! against the tract to enforce his lien. BY
this means the county will not be called
upon to refund to the purchaser and
great saving to the public revenues Will
be effected. A similar law is now in force
in Indiana.
3-sALE OF UNREDEEMED LANDS.
The bill provides that all tracts of land
bid in by the state and not assigned or re-
deemed within three years, shall become
the absolute property of the state.
It is believed that the bill will thus vest
the state with absolute title to such prop
modified by amendments adopted from
4 time to time as to practically negative its
provisions relating to absolute sales
4 Each county auditor is required to
transmit to the state auditor in July a
list of all unredeemed lands situate with
in his county. The state auditor will
i thereupon provide for annual sales there
Of Upon full payment of the purchase
+ price, deed will be executed to the pur-
4 chaser which will vest him with COM
plete title subject only to the defense
that the tract was exempt from taxation
or that the taxes had been paid, defenses
9 which will rarely be interposed.
factions AFFECTING TAX JUDO
MENTS AND SALES
The bill contains provision designed
4 to check certain evils and abuses made
possible under the provisions of the ex-
4 listing law with respect to actions brought
to test the validity of tax judgments and
Sales b. section 237 Of the bill, the
court will require in such actions evil
ldence be adduced showing the amount
4 paid at the tax sale in question and of all
subsequent taxes, penalties and costs paid
Z by the certificate holder. II the court
Il shall hold the tax judgment or sale in
8 valid, 1t will thereupon adjudge and de-
Il termine the amount Of taxes, and pen-
- 49, io1, oafy f6of