The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1914-1938, 1915-04-22
TO STOP Loss TO
COUNTY TAXPAYERS
Commissioner Savidge Calls Halt
on Redemption of Delinquent
Tax Certificates

Olympia, April 21-That there have
been heavy losses incurred by the tax
paying public in the various counties
Of the state through the redemption by
county treasurers of delinquent tax
certificates on state land, on which
contracts to purchase have been can
celled is information obtained by State
Land Commissioner Clark v. Savidge.
In an attempt to enable the county
treasurers to prevent the loss in the
future, Commissioner Savidge is hav-
ing compiled list Of all state land
held under. contract in each county.
These lists will be ready to send to the
treasurers by the first of next month,
and will provide information by which
they will be able to protect themselves
personally, the taxpaying public gen.
orally and the purchaser of delinquent
tax certificates as we'll.
How Loss Happens
The losses that have occurred in the
past, and which are believed to have
run into many thousands of dollars,
have been the result of treasurers re-
deeming delinquent certificates on
lands which have been allowed to re-
vert to the state. It is shown in
numerous instances that persons who
have contracted with the state to pur-
chase land have, after paying the an
nual installments for one or two years,
allowed the contract to lapse and be
Upon the taxes becoming
delinquent, the county treasurer, not
knowing that the contract has been
issues a certificate Of de-
to someone who desires that
his ready money earn Is per cent in
terest as paid on delinquent taxes.
Later, however, such purchaser dis
covers that the land has reverted to
the state, and that neither the COM
tractor nor the land is liable for the
taxes. He demands that his certif-
Gates be redeemed, and, though it is
contrary to the intent of the law, as
recently construed by the Office of the
attorney general, the treasurer re-
deems them at face value with inter-
est.
In the meantime, the county treas
urer has RENTED to the state treasurr
er that share Of the taxes raised by
the state levy, including the share Of
the delinquency certificates redeemed.
Since there is no means of recovering
from the state treasury the share re-
mitted to it, the county stands the en-
tire loss Of both principal and interest.
Henderson Gives Opinion
Commissioner Savidge's plan was
developed following an opinion by
Assistant Attorney General Scott z.
Henderson, in which he held that
wherever certificate of delinquency
was issued after the contract to pur-
chase the land had lapsed, the county
would be liable for the redemption, but
that in cases where the cancellation
Of the contract took place after the
certificate Of delinquency had been is
sued, the county treasurer would be
liable for the money paid
out in redemption Of it.
There is no record found where a
treasurer has been held responsible,
owing to the peculiar conditions sur
the series of transactions In
volved. In all cases, the county has
stood the entire loss.
Commissioner Savidge advises the
county treasurers to explain careful
ly to purchasers of delinquent GER
the conditions affecting such
purchase, so that they may take steps
to protect themselves while the treas
urer protects himself and the taxpay-
ers. Such certificate purchasers may
protect themselves, says Commission
er Savidge, by watching the record of
the contract on the land involved, and
on their certificates as soon
as the contractor defaults in payment
to the state. This, it is pointed out,
makes the holder of the certificate an
involuntary assignee, and protects
him against loss.