The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-08-26
Court Decisions
STATE OF NORTH DAKOTA, .Coun-

STATE OF NORTH DAKOTA, 'Coun-
ty of Burleigh. In District Court,
Fourth Judicial District.
State of North Dakota doing bust
ness as The Bank of North Dakota
as agent for the state treasurer Of
the state of North Dakota as trustee
of the state OF North Dakota, and
c. A. Fisher as state treasurer of
the state of North Dakota. as trus-
tee of the state of North Dakota,
Plaintiffs, VS.. Burleigh county,
North Dakota, o municipal corpora
tion, Frank J. Johnson as county
auditor of said Burleigh county. and
G. l.. Spear as county treasurer Of
said Burleigh county, Defendants.
MEMORANDUM
This is an action between the
state Of North Dakota doing business
as the Bank Of North Dakota, and
Burleigh county. 1t is an action to
quiet title to quarter section of
land now owned by the state Of
North Dakota; the state having OBJ
tanned title to the land on the 29th
day of October, 1924, through a
sheriff's deed issued upon a sher-
iff's certificate for the sale of the
said land upon foreclosure.
The land formerly belonged to
Nestor Rutanen. In December, 1919,
he executed a mortgage to the Bank
Of North Dakota for $4,000. His
right to possession Of this land
terminated October, 1924, when he
was Invested of title through a sher-
iff's deed. He did not pay the taxes
for the years 1920, 1921, 1928 and
1924. Neither did the Bank Of
North Dakota pay the taxes. The
taxes were yearly offered for sale
as delinquent taxes. but there being
no bidders, tax certificates were is
sued to Burleigh county.
In 1928 the legislature passed an
act providing that any taxes remain
ing unpaid upon land sold to the
state shall be Cancelled and abated.
If this provision applied only to
state taxes there can be no serious
objection, but the Bank of North
Dakota claims all taxes, including
school, township and county taxes,
not only for the years subsequent to
the passage Of this law, but also all
unpaid taxes that had been levied
and assessed prior to this act.
During the years 1920, 1921. 1922
and 1928 the state of North Dakota
was not the owner of the land in
question. The school district Of.
ficers. township officers and county
commissioners, in levying the taxes
for those years, included this land.
The occupants of the land had the
privileges Of the schools of the dis
trict all those years. l.
In 1923 the legislature passed an
act permitting school districts to
issue certificates of Indebtedness to
meet current expenses in anticipa-
ton Of revenues to be derived from
taxes levied, and that was done in
most districts and in fact in most
OF the. districts the taxes have al
ready been spent whether paid or
not. 1t was necessary in order to
keep the schools going; and certifi-
Gates Of indebtedness were limited
to anticipated revenues.
If taxes for several years on lands
in such districts are now abated it
simply means that the other tax
payers in the district must make up
the balance.
A careful reading Of Chapter 292
df the Laws of North Dakota for
1928, Of which this abating clause is
q. part, leaves . doubt as to just
what taxes the legislature intended
to have abated. e
Section 8 of the act provides that
when the obligation secured by the
mortgage shall not be performed or
ii default is made in the payments
or conditions Of any mortgage, which
shall continue for q period of one
year, then it becomes the duty Of the
bank to foreclose the mortgage or
make collection. :.
One Of the conditions Of all mort
cages held by the bank is that the
mortgagor shall pay the taxes and
if not paid by the mortgagor. the
bank may pay the same and it then
becomes a part Of the principal of
the mortgage.
The mortgage in question had been
in default three years when this act
WAS passed.
Section IL of the state constitu-
tion provides: AL laws Of q general
nature shall have uniform opera
ton.