The Mankato free press. [volume] (Mankato, Blue Earth County, Minn.) 1879-1924, 1902-05-02
POINTS FOR AUDITORS.
Letter of Instructions Regarding the
Sales of Delinquent Property.

County auditors, or the state have
been instructed by State Auditor
Dunn in the matter of absolute sale
of delinquent property. His circular
is as follows:
All tracts Of req. 1s.ale sold to an
actual purchaser or bid in for the
state at the tax judgment sale to be
sold the second Monday in May, 1902,
and yearly thereafter, are to be treated
in all respects as provided in chapter
2 general laws extra session, 1902.
All tracts of real estate sold to an
actual purchaser or bid in for the
state at the tax judgment sales in
1901 and prior years, should be dispos-
ed of in all respects in accordance
with the former law, the same as if
the 1902 law had never been enacted.
(See section SO, chapter 2, general
laws, 1902.
In view of the fact that our supreme
court on April 4, 1902. in the case of
Hoyt VS.. Chaplin ct al, held that the
payment of current taxes due upon
land forfeited to the state is manda-
tory. and must be paid before the is
suance of a tax deed, all former in
structions and directions relative to
the sale of absolute property are re-
scinded and the instructions contained
in this circular will govern.
All tracts of real estate, now the
absolute property of the state, or
which may become so by reason Of
non redemption from tax sales hereto
fore held, may be disposed of by the
state auditor under the authority con-
tanned in section 1916, statutes 1894
(section 1O1, chapter /, general laws,
1879
County auditors are authorized to
receive applications for the purchase
of such tracts at private sale as here
after directed:
First-Applicants desiring to pur-
chase tracts based upon--the taxese as
sessed for the year 1896 sale of May,
1881, or subsequent years, must in all
cases pay the full amount of taxes,
penalties, costs and interest charged
against the property up to and includ-
ing the current taxes in process of col
lection. The approval of the county
auditor alone is sucfiient in such
cases.
Second-When taxes are delinquent
for the year 1896 or years prior thereto
you are authorized to receive offers
for a..less sum than the full amount OF
taxes, penalties, costs and interest
charged against the property to date,
including current taxes, when the
amount so charged actually exceeds
the value of the property. In such
cases the application should be pre-,
sented to the county commissioners in
regular or special session. The asses
ed valuation should be stated on the
application. The approval of the
board, if given, should be based upor
the fact. that the amount due upon tn,
property exceeds its actul value. Sucl
applications should have the approva
of the board of county commissioner
or majority of them, and the count.
auditor.
The notice of expiration of redemp
tion is provided for in section l65
statutes of..1S9, must be given in al
cases. The full time of redemption ez
pires sixty (6O) days after the proof G
service of the notice has been file
with the county auditor. The tax dee
! may. be- executed and delivered afte
q time of redemption has fully expired
> Redemption can be made by th
/ owner or interested party before tim
of redemption expires, only upon til
i payment of the full amount of taxes
!, penalties, interests and costs. (Se'
r tion 1915, statutes of 1894. Intere
j should be computed At the rate of
d per cent per month (section 1911
y statutes CT 1894. When redemption
. made of tracts that have been sold fl
!, less than the full amount of take
penalties, interest and costs, the pu
chaser is entitled to refundment
the actual amount paid by him wit
interest at I per cent per month, ar
a no more. The remainder should
l. credited to the proper funds, exec
that penalties. interest and cos
should be credited to county revenu
II R. 9. DUNN, State Auditor.
y