The Emmett index. [volume] (Emmett, Idaho) 1893-1925, 1913-11-20
HOW The new TAX
LAW WORKS
Taxes May be Paid in Install
ments-4 Per Cent Charged
on Second Half

We are indebted to County Clerk
Stovel for the following information
regarding the workings of the new
tax law, and the concrete illustra-
tions of how the original amount, if
I unpaid, piles up:
The law says: All taxes on the
real property roll shall be payable
to the tax collector, without penalty,
lon and after the fourth Monday of
November and prior TO the first Mon
day of January next thereafter, and
all such taxes which have not been
paid prior to the said first Monday
of January shall be delinquent, and
a penalty of 10 per cent of all such
| taxes added thereto.
Provided, that one-third of such
taxes may be paid prior TO the said
first Monday of January, and then
and in that event q penalty of A per
cent of the remaining one-half shall
be added, and such remaining one-half,
together with the penalty added there
to, shall be payable to the tax col
lector without additional penalty on
and after the fourth Monday of jan
uary in the year succeeding the year
in which such taxes are levied and
prior to the first Monday of July next
thereafter
And if such remaining one-half is
not paid prior to the said first Mon
day of July, an additional penalty
of per cent of the original amount
of such remaining one-half of such
taxes shall be added thereto.
No taxes entered upon the real
property roll shall be received by the
tax collector on or after the first Mon
day of January and prior to the fourth
Monday of January, or after the first
Monday of July in the succeeding year
The tax collector must on or before
the second Monday of January in said
succeeding year, enter all delinquent
taxes, and penalty thereon, on the real
property roll, and must also make
out delinquent certificates to be dated
as of the second Monday of January
in the said succeeding year and issued
to the county auditor for all property
entered upon the real property roll on
which one-half of the original amount
of such taxes has not been paid. The
tax collector must on or before the
second Monday of July in said sue
ceeding year, make out delinquency
certificates as hereinbefore prescribed,
to be dated as of the second Monday
of January in the year such taxes fall t
delinquent, for all property entered
upon the real property roll on which
the remaining one-half of the original
amount of such taxes, with the penal
ty added thereto, has not been paid.
All delinquent tax bears interest
from the date of this certificate until
paid or the entry of judgment in an
action to foreclose said lien, at the
rate of one and one-half per cent per
month.
Now we have the two sections COW
ering the payment of taxes, let us
see how the taxpayer that pays pal
and the taxpayer that pays no read
cash comes out.
If a mans taxes are 800, and
pays $50 before the first Monday
January, per cent is added, maxim
$50, which can be paid before til
first Monday in July. If not paid b
fore the first Monday in July, 6 p
cent more on the original $50 is adde
making the total S55. On the secor
Monday in July this s55 delinque
tax is turned over to the county AUD
tor and cannot be redeemed by anyol
until after the fourth Monday in Jul
Any time after the fourth Monday \
July the S55 delinquent tax is subJef
to redemption or assignment by pay
ing to the county auditor the S55 plq
one and one-half per cent per mon
from the second Monday in January
Bear in mind that in the first place
on the first Monday in January tn
tax was $50, then penalty Of 4 and
S per cent was added, which brings
YOU up to the fourth Monday in July,
and on top of all that, you must pay
interest at one and one-half per cent
from the second Monday in January.
Now take the same tax of a man
that is less fortunate. The 500 is
delinquent on the first Monday in jan
uary, when a penalty of 10 per cent
is added, making the total S110. On
The second Monday it is turned over
10 the county auditor as grantee in
trust, and cannot be redeemed by any
,ne until the fourth Monday in Janu-