The San Juan islander. [volume] (Friday Harbor, Wash.) 1898-1914, 1905-11-04
TAX CERTIFICATES
,r1oRKEY GENERAL ANSWERS
some QUESTIONS.
,.srS of Delinquency Certificates
cannot Paw current Taxes and
ro,Iect Interest Thereon Prior
- lime I-Owner Has Exclusive
p;obt TO Paw Up to That Time.

o,rmnia. Nov. Attorney General
n Atkinsonn has rendered a de-
' :";on regarding tax CERTIFICATES in this
o 's.o mon request of State Auditor C.
s ~ CIausen in relation to case from
s.oEane county. Mr.. Atkinson holds
W. interest can only be charged, le-
'u ,IIv after the date when the treasurer
s. legally authorized to receive the
.aonev from the owner of the property.
The Questions Asked.
n Mr. Clausen's letter he said:
an has been the practice in the past
- this county to allow holders of GER
.;6oates of delinquency to pay subse-
anont taxes on account of their certifi-
aotss AZ soon as the same became pay
oble. that is, after the first Monday
IN February next succeeding the levy
If said taxes, and in redeeming such
certificates interest would be charged
from the date of such payment so made
an account of such certificates. (See
revenue laws, 1907, Sec. 1922
Under the laws of 1905, chapter
49, page 252, when will such certifi-
cate solder have the right to pay the
1906 taxes on account of his certifi-
Gates 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
mary. or will be 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 re-
desming the certicfiate, and payment
heretofore made on account Of such
certifcate'"
f1r. AtktnSon'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 Slst
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 il the tax should then
nmsin unpaid, as provided by the rev.
nue 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
tOprotect his rights.
1t would also seem as necessary
cOrollary, from a consideration CT the
revenue laws-lsws of 1897, section
lO2, as amended by the laws of 1899,
page 2sS, section 17-with other pro-
Visions of chapter 1876. 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.
III such taxes are paid by the hold
er OF the certificate of delinquency
PRIOR to that date the treasurer receives
tho money as the agent of the holder
IN his official capacity. Therefore, in
srest can only be legally charged at
Ter the date when the treasurer il le-
lally authorized to receive the money
nom the owner of the certificate Of
delinquency.
This statute of 1905 is q prospect
I've operation and does not repeal SEQ
aon II of the laws of 1899, but is
01ner additional, and both must be
construed together