The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1923-05-10

The LEGISLATURE having made some
changes tn tho matter of penalties
and interest ON delinquent taxes, the
county treasurer has asked the
county attorney for an interpreta-
ton of the law as It applies now to
her department, and the following
letter addressed to her is published
for the information of the public:
N Office of
HAMILTON WRIGHT
Prosecuting Attorney, Bingham Co.
Blackfoot, idano
April 80, 1928.
Mrs. Margaret Ward,
Treasurer of Bingham County,
Blackfoot, Idaho.
Dear Mrs. Ward:
BY letter of April 9th you ask
me for a written opinion as to what
your attitude should be toward
Chap. 161 blouse Bill No. 94) of
the Session Laws of 1923, which
act provides for cancellation of all
penalties on delinquent taxes for the
years 1920, 1921, and 1922, and for
any and all years in cases where
real estate has been or may be sold
to the county for delinquent taxes
and the county has not disposed of
the property. You want to know
you should allow interested
persons to redeem property from tax
sale by payment of the original
Of the taxes, with interest,
less the penalties, or should treat
the new law as a nullity and refuse !
- dol vrr M
taxes unless the penalties heretofore |
added are included in such payment. |
You have suggested that this law
might be unconstitutional, presum-
ably upon the ground that it dis
against persons who have I
paid delinquent taxes with the PEN
alties added, and you are fearful
hat II you follow this law and ac-
,ept payments of taxes without the
penalties you will be responsible
Upon your official bond for the
of such penalties uncollect-
ID.
Until such time as our Supreme
Court declares this act to be uncon-
as a taxing official it will
re not only your right but in my
opinion your duty to follow its pro-
'isions, and lin doing so you need
lot be at all apprehensive. Quite
rue, the law to a certain extent Is
but it has been dem
nstrated time and again that abso-
ute uniformity and equality in tax
ton are not attainable. One ex-
mple will suffice to prove this
Jnder the law as it has existed in
his State for good many years, un-
ecured taxes on personal property
re payable, and it is the duty of
he assessor to collect them, imme-
lately after the assessment is made,
hitch may be any time after the I
econd Monday in January. But Sc /
ured taxes on personal property do
OF have to be paid until the fourth Q
[onday in December of the same
ear, and only One-half of them 9
lust be paid then. This law makes c
clear discrimination in favor of r
lie owner of personal property who c
also the owner of real estate in v
lie county, for he has the use of Il
IS money for anywhere from a 4
onth to nearly year longer than s.
lie person who is not fortunate IL
Tough to own any real estate, or to
able otherwise to secure payment 1t
his taxes. And yet it has been ts
,cided that the rule requiring p
uality and uniformity of taxation
not violated by such law.
Other phases of this question "A
uld be discussed here, and might n
owe interesting, but I take it that l.
u do not desire a brief such as
,uld be required in court pro- Ut
eding. 1.
1t is extremely doubtful in my p.
inion that this new law will be SO
clared unconstitutional, and my ri
vice would be for you to follow its
DIVISIONS. 81
Very truly yours,
HAMILTON WRIGHT,
Prosecuting Attorney.
adv pc