The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1905-11-02
ATTORNEY GENERAL ATKINSON
RENDERS AN OPINION TO
THE STATE.
Holders of Certificates Cannot Pay
Subsequent Taxes Before De-
Iinquency and 'Get Interest.

The attorney general mas given out
an opinion on the revenue act of the
last legislature, touching the time
when holders Of certificates of delin-
quency may pay subsequent taxes and
then hold the original owner for the
same with interest if he chooses to
State Auditor Clausen follows:
In reply to your inquiries submit
ting a letter of October Fl from the
treasurer of Spokane county, which
reads as follows
1T has been the practice in the past
in this county to allow holders Of GER
tificates of delinquency to pay subse-
quent taxes on account of their certi-
ficates as soon as the same became
payable; that is, after the first Mon
day of February next succeeding the
levy of said taxes, and in redeeming
charged from the date of such pay
ment so made on account of SUCH GER
tificates (see revenue laws 1897, Sec.
1922 Under the laws of 1905, cnap-
ter 1876, page 252, when will such GER
tificate- holder have the right to pay
the 1905 taxes on account of his certl-
ficates then outstanding and unre-
deemed? Will he have the right to pay
such taxes on account of his certifi-
Gates on and after the first Monday or
next February, or will he be obliged
to wait until after the 31st of next
May; or has he the right to pay them
at all? Should such certificate-holder
be allowed to pay the current tax at
any time before the first day of next
June: has the owner of the property
the right to redeem the 1905 taxes,
without redeeming the certificate ana
payment heretofore made on account
of such. certificate?'
81 will say that by reading chapter
1876, page 252 of the laws of 1905, 1t
will appear that under that statute the
owner of real estate has until the S1st
day of May, 1906, the exclusive right
to make the payment of the 1905 tax
levied against his land the year last
named. and that if the tax should then
remain unpaid, as provided by the rev.
enue law, the holder of the certificate
of delinquency may therefore pay the
tax and interest while the same re-
mains unpaid by the owner and recover
therefor with interest in order to pro-
tect his rights.
1T would also seem as a necessary
corollary. from a consideration of the
revenue law-laws of 1897, section 102,
as amended by laws Of 1899, page 29S,
section 17-with other provisions, and
more specially by the provisions OF
chapter 1876, laws of 1905, that the
county treasurer has no right to re-
ceive taxes from anyone but the owner
or his representative prior to the date
of delinquency. If such taxes are
paid by the holder of the certificate of
delinquency prior to that date the
treasurer receives the money as the
agent of the holder in his official ca
pacitv. Therefore interest can only
be legally charged after the date when
the treasurer is legally authorized to
receive the money from the owner of
the certificate of delinquency.
"This statute of 1895 is a prospective
operation and does not repeal section
~ of the laws of 1899, but is rather
additional and both must be con-
strued together"