The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1925-10-02

Previous litigation involving Pat
tcrson's taxes is pending. An action
to mandamus the board Of county
commss sioncrs 10 pass resolution AS
provided by law to acquire It'll" to
the Patterson property sold for back
taxes to the county is awaiting ac-
ton in the supreme court, States
Attorney McCurdy stated.
Such resolution was passed by
the county board earlier in the year
hut was rcscindcd. he declared.
Another action was brought in dis
trict court to forcclosc on Patter-
sons property last July on authority
provided in a law passed at the last
session Of the legislature and is
awaiting trial. McCurdv said,
Authority to compromise Patter-
sons back taxes was denied by a
former state tax commissioner, ac
cording to the states attorney.
Statement of the case, published
today by Commissioner Thoresen,
follows:
Issue Statement
sin reapplication of f. G. Patter-
SON for abatement and compromi Sc
of taxes upon city property in the
city Of Bismarck, North Dakota.
coffee Of North Dakota Tax Com
missioner, Bismarck, North Dakota.
"The above entitled offer Of COM
promise having come to this depart
ment after having been approved by
the board of county commissioners
of Burleigh county, North Dakota,
and after due consideration having
been given to the within application
and compromise and the records sub
mitted in connection Herewith, it is
hereby ordered that the following
action be and hereby is taken and
ordered.
"The above entitled matter is an
offer Of compromise of certain back
taxes upon property in the city of
Bismarck, State of North Dakota.
An offer of compromise Of the pay
ment of taxes is different in many
respects than the ordinary abate-
ment Of taxes. In an application for
the abatement of taxes the law pro-
vides that in order to be granted it
must be shown that there is error in
the assessment and tax. or that the
assessment and tax is illegal and
void. In an offer of compromise no
legal or technical grounds need be
comes before the board of county
certain amount of money in payment
of the back taxes which he may owe.
Cites Law
In such compromise offer the tax
payer sets forth the reasons why the
board of county commissioners
should accept such compromise Of
fer. Such is the case in the present
matter, the taxpayer having set forth
the reasons why he deems it advis-
able for the board of county COM
missioners to accept his compromise
offer. The law specifies on what
grounds the board of county COM
missioners are justified in accepting
a compromise offer in payment Of
back taxes in the following words:
"'And whenever taxes on any real
estate remaining unpaid and such
property has not been sold to any
purchaser other than the county by
reason of depreciation in value or
other cause, the board of county COM
missiOners may compromise with the
owner of such poperty by ,abating a
portion of said delinquent taxes on
payment of the remainder
Action Rests With Commissioners
"From this it will be noted that
the acceptance or rejection of COM
promise offer for the payment of
taxes rests in the sound discretion
of the board Of county commission
crs. The board of county commits
sioners in compromise abatement
sits as trial court to determine the
facts in the case and to decide
whether or not the conditions are
such that compromise should be
accepted or rejected. Upon the ap-
proval Of an offer Of compromise by
Continued on page three4