The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
CHAPTER TX.
Attachments and Refundme nts.

The existing law providing for the
abatement Of taxes and the refundment OF
money have given rise to numerous and
grave abuses. They arose chiefly from
the fact that the law fails to make proper
provisions for Investigations of the facts
upon which the applications for relief is
based. 1t was no doubt considered that
in requiring the approval Of the auditor
or state in certain cases an adequate
safeguard against fraud or mistakes
would be provided. 1t is not only mani
fest but after long experience a demon
strated fact that that officer has neither
the time nor the means for sufficient in
VeStlgatlOn. He Is compelled to rely upon
local officers or act arbitrarily. Neither
course of action is consonant with the
duty imposed and must necessarily be at
tended with injustice in many instances.
either to the public or to the applicant.
The commissions bill seeks to correct
the provisions Of the existing law, both
as to attachments and refundments. AS to
the first, they will be allowed only after
full investigation by the tax commission
of all the facts relating thereto and the
favorable recommendation Of the board
OF county commissioners and the county
auditor This will therefore provide a
body which will be amply provided with
suitable powers Of investigation
Refundments will be allowed I'M
der the bill in the cases
named in the first section of Title XIV,
the grounds of which, stated briefly, are
(D when the property was exempt, (2)
when taxes had been paid before sale, and
(3) when the assessment or levy was void.
The first two grounds will be of ready
ascertainment and will require only slight
Investigation. The latter WILL from the
very nature of the case, rarely exist. The
bill makes wide departure from the
policy of the existing law as to refund
ments in cases where tax certificates are
found to be void by reason of jurisdic-
tional defect other than a void assess
ment or levy. No refundment will be al
lowed under the bill in any such case
In place Of refundment, the certificate
holder will have a lien upon the tract
which may be enforced against it,. 1t will
therefore, result that when a tax properly
levied against a tract is paid, no redress
will be afforded as against the public.
Refundments based upon the first two
of the grounds above named will be al
lowed upon the certificate of the county
auditor without judgment, while upon the
remaining ground it will be allowed only
after judgment.
The pernicious practice which has grown
up under the present law of delaying ap-
plications for refundments in order to en-
able the certificate holder to collect high
rate of interest will be effectually checked
by the provisions of the bill. 1t now hap
pens that a certiicate-holde will remain
inactive for ten or more years, when
sonnet ines by collision with the owner o.
the property, he is able to collect the
amount paid by him at the tax sale fol
the entire period at the high rate of in
terest provided by law In the meantime
| the right of the state to reimburse itself
! out of the property in question has been
| barred for one or more years by the
statute of limitations. AS a check upon
so glaring an evil, the bill provides that
! no refundment shall be allowed unless
the right thereto has been Diet ermined OF
the certificate and appeal obtained and
application made within eight years from
the date of the tax sale. No interest will
be allowed beyond period of six months
after the right of refundment has been
determined. ~. .. --a