Montpelier examiner. [volume] (Montpelier, Idaho) 1895-1937, 1914-01-30

A. P. Ramstedt, chairman of the
state tax commission, discusses the
forfeiture provisions of the new
revenue law, fully explaining how
property to which the county auto
matically receives delinquency GER
tificate upon failure to pay taxes,
may be redeemed by the property
holder, omitting, however, q state
ment of the penalties attached.
the certificate of delinquency" is
issued to the county recorder i'm
mediately by the county treasurer
and this may either be held by the
county or transferred to the so
called tax sharks" if requested, at
any time prior to the two years fol-
lowing the second Monday in Janu-
airy or one week after taxes become
delinquent, but during that two
years the property holder has the
right of redemption upon payment
of the penalties and after the two
years at which time formal fore
closure proceedings are instituted,
acting in the nature of suit to
quiet title, the property holder still
has another year to redeem upon
payment of costs of the foreclosure
suit. The changes especially rela-
tive to to the right of redemption
are discussed by Chairman Ramstedt
as follows:
1t would appear from repeated
inquiries at the office of the taa
commission that large number Of
delinquent taxpayers who are mo-
familiar with the provisions of new
revenue law, have received the i'm
preston that thru their failure OF
inability to pay taxes before delin'
quency, their property has become
the property of the county, and tina
under the new law, failure to pa,
taxes before delinquency acts auto
matically to transfer title from tn
property owner to the county, or as
signee of the county, without nc
tice and without affording the proI
erty owner opportunity to pay be
fore such transfer. It is to corree
this impression that | make tn
statement.
The new revenue act gives th
property owner protection agains
transfer of this property for delir
gent taxes without due notice ths
he did not have under the old lay
1t ID to be remembered, howeve
that the uew law applies only
to taxes levied for the year 191
and subsequent years. The tax
levied prior to 1913 are collectah
in accordance with the law as it e
isted prior to the passage Of the ne
revenue act, and such prior law
expressly continued in force I
such purpose.
The old law provided for t
.transcribing of delinquent ta1
from the assessment roll to the !
linquent roll, the publication in
newspaper of the delinquent Il
and issue of tax sale certificate
the purchaser of property at auct
sale, the issue Of tax certific
being in effect sale OF prope
for delinquent taxes, subject to
demption within the time prescrii
by law. Upon the expiration
the time allowed for redempti
the holder of the tax sale certific
received tax deed upon applicat
to the tax collector, and prior to
enactment of the law of the
traordinary session, 1912, this d
could be obtained without no
and without knowledge of the p
erty owner. It was TO protect
taxpayer against the possible
- of his property without due nc
and process that the foreclo
provision OF the new revenue
was enacted.
The new law provides for
issue Of delinquency certificate
the county upon the failure to
at least one-haIf of the taxes be
delinquency. and upon the failu
pay the last half Of the taxes i,
in the prescribed time. wit
transcribing the delinquent
upon q delinquent roll and vii