The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1924-01-05
WOULD PERMIT
REGAINING OF
TAXS0LD LAND
Commissioners Adopt ResOlu-
ton Affecting Land Bid
In BY County
sCN STATE SUGGESTION

The board Of county commissioners
has adopted a resolution designed to
permit many people whose land was
sold for taxes and bid in by the
county to regain the land, the in
tent of the resolution being to avoid
certain provisions of the law which
make is very difficult for persons un-
der circumstances to redeem nj! the
land The resolution follows:
Whereas, the State Tax Commits
sioner has suggested to this board
regarding what provision should be
made where the sale of lands have
been made for taxes and the owner
is not able to redeem in hole, but
il II redemption of said sale should
DE allowed without paying the sub
| sequent taxes the result would be
.hat the county would have no tax
sale certificate to protect it.
And whereas, rs stated by the
| State Tax Commissioner, perpleN-
ing situation has confronted the dlt-
ferent counties in the state with
reference TO real estate which mas
| been bid in by the county, because
under the provisions Of section 2l9l,
compiled laws. 1913, such real estate
,las not since been offered for sale at
subsequent tax sales. and the sub
seuuent taxes have not been pad
and the accumulated taxes amount
20 sum so large that the land
owner is not able 10 pay the entire
AMOUNT, and if he does not lmmedl-
ltely redeem from tax sales. after Il
certain period, he will lose his land
And whereas, if the owner were
permitted to redeem without paying
axes for subsequent years, the re
suit would be that the county would
nave no tax cert!f to- protect 1t
or the taxes for the years subse-
luent to the tax of the year for
which same was sold.
And whereas. if some plan can be
devised by which an owner OF real
state may be permitted to pay only
+, part of the taxes at the present
ime, and the owner thus bel reduc-
ng the amount of taxes that he
owes, and the county be receiving
money most important to have at
his time. and the county not losing
inythnr thereby because its tax GER
ificate fer the sale had would still
,)e a valid and subsisting certificate
except that the issuing of a deed
would be deferred.
Therefore, be it resolved, that when
cal estate has been bid in by the
county, that the county holds same
al ,>Dt ,ce, u
he county treasurer be authorized
nd is hereby authorized to permit
pr receive payment for any subse'
iucnt year or years without the pay
lent or redemption Of the tax sale
ertifcate covering the taxes for The
ear for which same may have beer
old, and that in case the owner doe
ray the taxes for any subsequen
ear that in such case the time fol
The redemption from said tax SAIL
ertificate shall be extended for tn,
erm Of one year from the date o
aid payment of the taxes for an.
ubsequent year, provided that tn
axes for the year 1928 shall be pai'
II or before the same become delin
uent, and if the taxes for the yea
923 do become delinquent then thi
esolution shall not affect the land
here the tax for the year 1923 ha
,ecome so delinquent. irrespective o
neither any tax has been paid 70
ny year subsequent to the taxes 70
tle year for which same has bee
I'D, and it being further provide,
lat in order to secure this exten
on the owner must pay some subse
iuent years tax on or before tire
i,onths from the passage of thi
solution, the rate of interest i
lch ease to be six percent for tn
lbsequent years paid.
And the County Auditor is here
!! auth orized and instructed not t
sign to any one, certificate of sal
any case in which a land owne
as accepted the benefits Of thi
solution by paying taxes for
lbsequent year or years, and re
ain from publishing notices of ex
ration of period of redemption il
such cases