Elmore County Republican. [volume] (Mountain Home, Idaho) 1910-1915, 1914-02-14
ALL IS NOT LOST If
YOU CAN'T PAY
President Of State Tax Commission
Explains Workings Of New
Tax Law.


| luiries at the office of the taxcom-
mission that a large number OF de-
linquent taxpayers who are not IA
miliar with the provisions cf the new
revenue law, have received the Inn
pression that through their failure OF
inability to pay taxes before delin'
quency, Their prop6 rty has be ONE the
property of The county, and that un'
der the new law, failure to pay
| taxes before delinquency acts auto
maticaMy to transfer title from the
| property owner to the county, or al
| signee of the county, without further
notice and without affording the pro-
| perty owner opportunity to pay be-
fore such transfer. 1t Is to correct
this impression that make this
statement.
The new revenue act gives to
the property owner the protection
against transfer of his property for
delinquent taxes without due notice
that he did not have under the old
law. 1t is to be remembered, however,
that the new law applies only 10
taxes levied for the year 1913 and
subsequent years. The tayes levied
prior to 1913 are collectible in accord
ance with the law as it existed prior
to the passage of the new revenue
act, and such prior law is express
ly continued ia force for such purpose
The Old law provided for the trans
cribing OF delinquent taxes from the
assessment rcll To- the delinquent roll,
the publication in newspaper of the
delinquent list, and issue of tax sale
certificate to the purchaser of pro-
perty at auction sale, the issue OF a
tax sale certificate being i'm effect a
sale of properly for delinquent taxes.
subject to redemption within the time
prescribed by law. Upon the expira-
ton of the time allowed for redIsmp-
ton, the holder of the tax sale certi-
4.cate received a tax deed upon ap-
phcat.on to the tax collector, and
pr.or to the enactment OF the law of
the extraordinary session, 1913, this
deed could be obtained without notice
and without knowledge of the pro-
perty owner. It was to protect the
taxpayer against the possible loss of
mis- property without due notice and
process that the foreclosure provis ON
OF the new revenue law was enacted.
The new law provides for the Issue
OF delinquency certifi Gates to the
county upon the failure to pay at
least one-haf of the taxes before de-
llnquency, and upon the failure to
pay the last half of the taxes within
the prescribed time, without trans
3rlbing the delinquent taxes upon a
delinquent roll and without the pub
Elcatdon of the delinquent list and
without auction sale.
Transcribng the delinquent taxes
upon the delinquent hist was only an
unnecessary expense, and | believe
hat it is g,nerally admitted that the
publication of the delinquent list
three years prior to the time when
the holder of the certificate might OBJ
tain tax deed was no protection to
the property owner, and such publica-
ton coming only few months after
delinquency was an unnecessary ex-
pense incurred for the purpose of adj
vls.ng the taxpayer that his taxes
were delinquent, even though we ad-
NIT for the sake of argument that
such notice is sufficient The act OF
the extraordinary session, 1912, provi-
ded for notice prior to the issue of
deed which oyercame to some extent
the objection to the law In force priC,
thereto.
Under the new law, the property
owner Is given a written notice of
delinquent taxes upon his tax notice
and also upon his tax receipt for each
current year until the delinquent tax
Is either paid or the property trans
terTed for delinquent taxes by decree
of the court.
Upon the issue of the delinquency
certificate the property owner is al
lowed two years in which to pay his
taxes, and in the event the taxes are
not paid within that time the owner
of the certificate must within ninety
days next thereafter commence action
N the district court for the foreclo-
sure of the tax lien. This action is
In all respects similar 10 an action
fol ths foreclosure Of mortgage lien
on neal estate. All prisons claiming