The Kevin review. [volume] (Kevin, Mont.) 1922-1929, 1923-11-15
FIVE PER CENT is
PENALTY CHARGED
ON ALL DELINQUENTS
In Accordance With Instructions
Sent Out by Attorney General w.
d. Rankin, County Treasurer An
nounces Construction of Law.

nounces Construction of Law.
In accordance with instruction
sent out by Attorney General Well
Iington D. Rankin, County Treasure
Everett A. Rice, stated last weel
that instead of the 10 per cent penal
ty attaching to the taxpayers VIII,
become delinquent after December
only five per cent penalty will be as
5essed. The instructions from the
attorney generals office were SEN
out in the following circular Letter
addressed to all county treasurers il
reply to request from County
Treasurer E. A. Rice, for ruling or
the point.
The Letter
"You have requested my interpre.
tation of chapter 90, laws of 1923.
"You desire to know the amount OF
the penalty to be charged to the tax
payer on his delinquent taxes, as pre-
scribed by this chapter. Section
of this chapter provides for the pay
ment of one-half of the taxes on OF
before November 80, each year, and
the other one-half on or before May
81 Of each year. 1t further provides
that if one-half of the taxes are not
paid on or before November 30, the
whole amount of the taxes become
delinquent, and that all taxes not
paid on or before May 81, will be de-
linquent. This section then provides:
"A penalty of per cent shall be add
ed to all delinquent taxes
"Section 2 of this chapter provides
that the county treasurer must pub
lish notice and provides that the
notice shall specify that one-half of
the taxes will be due and payable
November 30, and that, unless paid,
The whole amount of the taxes will
be delinquent and will draw interest
at the rate of l per cent a month
from and after such delinquency. and
10 per cent will be added to the a
mount thereof as q penalty. This
further provides that the notice
must specify that one-half of all tax
es will be due and payable May 81,
next thereafter and that unless paid
prior thereto will be delinquent and
will draw interest at the rate of per
cent month from and after such
delinquency, and 5 per cent will be
added to the amount thereof as a
penalty.
Intent of Law
"From a reading of these two Sec
ions of the statute together q
that the legislature intend
ID that all taxes becoming deIinqu-
mt after the passage of chapter SO
ire subject to penalty of per
.ent.
'The provision in section 2 of this |
hapter provides that the notice must |
tate that if not paid before Novem-
,er 80 the whole amount of the taxes
will be delinquent and 10 per cent will
'e added as penalty, was evidently |
N oversight on the part Of the leg
stature, for in the same section as
0 the one-half of the taxes that are
'ayable May 81, it is provided that
he notice shall state that per cent
will be added as penalty in case
f delinquency. That this was an
versight on the part of the legisla-
ure is apparent from an examination
f the history of the bill. The bill,
vhen originally introduced, provid-
d that all delinquent taxes should
e subject to penalty of 10 per,
ent and provided that the notice in
ach instance should recite that 10
er cent would be added as penal
y in case of delinquency. Amend
rents to the original bill were in
reduced and passed, striking out the
Tord "ten" in the first section and
/ one place in the second section,
nd inserting in lieu thereof the word
five"
1t is, therefore, my opinion that,
nder the provisions of chapter SO,
TVS of 1923, all delinquent taxes are
lbject to a penalty Of per cent.
Every truly yours,
"WELLINGTON D. RANKIN"