Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1905-11-06
TAX Certificates
ATTORNEY GENERAL ANSWERS
some QUESTIONS.
Holders OF Delinquency Certificates
Cannot Pay Current Taxes and
Collect interest Thereon Prior
TO June l-Owner Has Exclusive
Right to PAY Up to That Time.

Olympia, Nov. Attorney General
John D. Atkinson has rendered de.
cision regarding tax CERTIFICATES in this
state, upon request of State Auditor C..
W. Clausen in relation to a case from
Spokane county. Mr.. Atkinson holds
that interest can only be charged, le-
gally, after the date when the treasurer
is legally authorized to receive the
money from the owner of the property
The Questions Asked.
In Mr.. Clausen's letter he said:
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 certi6-
oates as soon as the same became pay
able; that is, after the first Monday
in February next succeeding the levy
of said taxes, and in redeeming such
certificates interest would be charged
from tho date Of such payment go made
on account Of such certificates. (See
revenue laws, 1907, SEQ. 1922
under the laws Of 1905, chapter
1853, page 252, when will such oertifi.
cate holder have the right to pay the
1906 taxes on account of his oertifi-
oates then outstanding and unredeemed?
Will he have the right to pay such
taxes on account of his certificates on
and after the first Monday of next Feb
ruary, or will he be obliged to wait
until after the 31st of next May; OF
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 re-
deeming the certicfiate, and payment
heretofore made on account of such
certificate!'
r1r. AtkinSOn'S Reply.
To this the attorney general replied /:
81 will say that by reading chapter
1856, page 252, Of the laws of 1905, it
will appear that under the statute the
owner Of real estate has until the 3lst
day Of May, 1906, the exclusive right
to make the payment of the 1905 tax
levied against bis land the year last
AdMCuS nAO UuoV ~ VuO toA buOulu Gu0u
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 re-
cover therefor with interest, in order
to protect his rights.
st would also seem as a necessary
corollary, from consideration CT the
revenue laws-lsws of 1897, section
1902, as amended by the laws of 1899,
page 1898, section 17-with other pro-
visions of chapter 1856. laws of 1905,
that the county treasurer has no right
to receive taxes from any one but the
owner or his representative prior to
the date of delinquency.
IN such taxes are paid by the hold.
er Of the certificate of delinquency
prior to that date the treasurer receives
the money as the agent of the holder
in his official capacity. Therefore. in
terest can only be legally charged at.
ter the date when the treasurer is le-
gally authorized to receive the money
from the owner of the certificate Of
delinquency.
This statute Of 1905 is q prospect
i've operation and does not repeal sec.
ton II of the laws of 1899, but is
rather additional, and both must be
construed together"