The daily star-mirror. (Moscow, Idaho) 1911-1939, 1914-01-28

A. +. RamStedt, chairman of the stat
: tax commission, discusses the forfeit
ure provisions of the new revenue law
fully explaining how property t
which the county automatically re
ceives delinquency certificate upol
failure to pay taxes, may be redeeme,
by the property holder, omitting, how
ever, a statement of the penalties at
tached. according to copies of tn,
statement reaching Moscow TIL,
certificate of delinquency is ISSUED
to the county recorder Immediately by
the county treasurer and this may
either be held by the county or trans
ferred to the so-called tax sharks,
if requested, at any time prior to the
two years following the second Mon
/ day in January 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 foreclosure pro-
ceedings are instituted, acting in the
nature of a suit to quiet title, the
property holder still has another year
to redeem upon payment of costs of
the foreclosure suit. The changes es-
pecially relative to the right of re-
demption are discussed by Chairman
Ramstedt as follows:
Right of Redemption.
1T would appear from repeated in
qulrles at the office of the tax COM
mission that a large number of de-
linquent taxpayers who are not faz
miliar with the provisions of the new
revenue law, have received the i'm
preston that through their failure or
inability to pay taxes before delin-
quency, their property has become the
property of the county, and that under
the new law, failure to pay taxes be-
fore delinquency act automatically to
transfer title from the property own
er to the county, or assignee of the
county, without notice and without af-
fording the property owner opportun-
ity to pay before such transfer. 1t is
to correct this impression that | make
this statement.
The new revenue act gives to the
property owner protection against
of this property for delinquent
taxes without due notice that he did
not have under the old law. 1t is to be
however, that the new
law applies only to taxes levied for
the year 1913 and subsequent years
The taxes levied prior to 1918 are
collectable in accordance with the law
as it existed prior to the passage Of
the new revenue act and such prior
law is expressly continued in force
for such purpose.
The old law provided for the trans
cribing of delinquent taxes from the
assessment roll to the delinquent roll,
the publication in a newspaper of the
delinquent list, and issue of tax sale |
certificate to the purchaser of prop |
erty at auction sale, the issue of tax |
certificate being in effect a sale of |
property for delinquent taxes. subject |
O redemption within the time pre-
cribed by law. Upon the expiration
If the time allowed for redemption,
he holder of the tax sale certificate
eceived tax deed upon application
0 the tax collector, and prior to the
nactment of the law of the extra
rdinary session, 1872 this deed could
e obtained without notice and with
ut knowledge of the property owner.
t was to protect the taxpayer against
ne possible loss of his property with
ut due notice and process that the
)reclosure provision of the new rev.
nue. law was enacted.