The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1914-02-10
new REVENUE
LAW EXPLAINED
Chairman Ramstedt Discusses
Forfeiture Provisions
EXPLAINS HOW PROPERTY MAY
BE REDEEMED.
Tax Leyies Prior to 1918 Are Collect.
able In Accordance With the Law as
1t Existed Before Passage.

A. P. Ramstedt, chairman of the
state tax commission, discusses the
forfeiture provisions of the new reve-
nue. law, fully explaining how prop
erty to which the county automatically
receives delinquency certificate upon
failure to pay taxes may be redeemed
by the property holder, omitting, how
ever, statement of the penalties at
tached. The certificate Of delin-
quency' is issued to the county re-
.corder Immediately by the county
treasurer and this may either be held
by the county or transferred to the So
called tax sharks" IL requested, at
any time prior to the two years fol-
lowing the second Monday in January
or one week after taxes become de-
l1nquent, but during that two years
the property holder has the right of
redemption upon payment of the pen
alt1es, and after the two years at which
time formal foreclosure proceedings
are instituted, acting in the nature of
suit to quiet title, the property hold
er still has another year to redeem up
on payment of costs of the foreclosure
suit. The changes especially relative
to the right of redemption are discuss
ed by Chairman Ramstedt as follows:
1T would appear from repeated in
quiries at the office of the tax COM
mission that a large number of de-
linquent taxpayers who are not fam
iliar with the provisions of the new
revenue law, have received the inn
preston that through their failure or
inability to pay taxes before delin-
quency, their property has become the
property of the county, and that un-
der the new law, failure to pay taxes
before delinquency acts automatically
to transfer title from the property
owner to the county, or assignee Of
the county, without notice and without
affording the property owner oppor-
tunity to pay before such transfer. It
is to correct this impression that
make this statement.
"The new revenue act gives to the
property owner protection against
transfer of this property for delin-
quent taxes without due notice that he
did not have under the old law. 1t il
to be remembered, however, that the
new law applies only to taxes levied
for the year 1913 and subsequent
years. The taxes levied prior to 1913
are collectable in accordance with the
law as it existed prior to the passage
law is expressly continued in force for
such purpose.
"The old law provided for the tram
scribing 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 al
property for delinquent taxes, sab
ject to redemption within the tins
prescribed by law. Upon the expira.
tion of the time allowed for redemp-
ton, the holder of the tax sale certi-
ficate received tax deed upon appli.
cation to the tax collector. and prior &
the enactment of the law of the ex.
traordinary session, 1912. this deet
could be obtained without notice and
without knowledge of the propert1
owner. 1t was to protect the taxpayel
against the possible loss of his prop
erty without due notice and process
that the foreclosure provision OF thl
new revenue law was enacted