Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1907-04-13
CANNOT DIVERT
SPECIAL LEV|Es
Attorney General
Renders Such
Opinion
ANENT DELINQUENT TAX Law
Notorious Council Bill Ill
Placing Premium on Tax
Dodging Picked to Pieces


Is Council Bill Ill unconstitutional!
That is question which has been
raised since its enactment into law
by the Thirty-seyenth Legislative AS
sembly.
Attorney General w. G. Reid has
rendered an opinion on the subject
at the instance of Travelling Auditor
Charles V. Stafford and the latter Is
having copies Of it distributed among
the various county treasurers Of New
Mexico.
The attorney general is of the be-
lief that taxes delinquent from special
levies cannot legally be diverted into
the general county funds as some
people have been led to believe by an
Interpretation of the measure. He
does not believe that after property
has been sold for delinquent taxes
and a certificate issued Or judgment
rendered these taxes can then be said
to be delinquent, and he thinks that
no remittance should be made of the
accrued penalty and interest.
Several other pertinent questions
are answered in the opinion which is
an exhaustive one and in which cases
in point are cited. 1t is naturally of
interest to all tax payers in the Ter
ritory and is therefore published in
full as follows:
The Points at Issue.
April 9th, 1907.
Hon. Charles V. Stafford, Travelling
Auditor of the Territory of New
Mexico.
Dear Sir-I have your favor of the
I'd instant, in which you ask for a
construction of Council Bill No. Ill,
"An Act for remitting the penalties
and costs on delinquent taxes" which
will be Chapter 65 of the Session Laws
of 1907. In the letter which you
mailed me, and those also which you
submit from Jackson Agee, Treasurer
and Collector of Grant County, are
the following questions
First. Would the taking up of a
tax certificate issued by the county for
the payment of judgment for taxes,
be considered payment of delinquent
taxes under said act?
Second Does Section 2, of said
Act which provides that all delinquent
taxes for 1901, 1902, 1908, 1904, and
1905, be distributed, two-thirds there
of to the general county fund, and
one.third to the general school fund,
include the taxes raised by special
levies of school districts, boards of
education, cities and towns, and what
are known as Specials, being levies
made for cattle and sheep protec-
tion?
Third. Can any person other than
the owner of the property, offer the
amount of taxes less the penalty and
interest, and have the certificate as
signed to him?
Fourth. What would be the rights
Of a person other than the owner
vino pays said taxes without the pen
alties and interest, If the owner of the
property should redeem after July /,
1907?
Fifth. Does the term "pro rata" as
used in Section 2, of said Act mean
that two-thirds of all the taxes that
are collected from the years 1901,
1902, 1908, 1904 and 1905, be placed
in special fund and dividend de.
clared upon the entire indebtedness
of those years from time to time as
the taxes are collected, or should the
collections be credited to the general
fund OF these several years, and the
accounts paid as heretofore, under
the Bateman Act?
Sixth. In case there should be a
surplus in any years fund, shall this
surplus be transferred to the next
succeeding year, or will it go to the
current expense of the present year:
Opinion Of Attorney General.
Answering the first of the above
questions, am of the opinion thai
after property has been sold for de
linquent taxes, and a certificate has
been issued, either to the county OF
a private individual, or a judgment
has been rendered against the owner
Of the property thereof, taat the taxes
cannot then be said to be delinquent
but Is merged into debt of another
sort, and that no remittance should be
made Of the accrued penalty and in
terest upon taxes that have passed
the stage of delinquent taxes, ant
taken the status Of tax certificate
tax deed, or judgment.
AS to the second question, as t
whether taxes delinquent from assess
ments and levies made for special pur