The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1927-02-02
4REHEARING OF
LANDTAXCASE
Is REQUESTED
Specific Queries Submitted to
Supreme Court and Early
Decision Asked

Petition for rehearing of the case
OF the State VS.. Burleigh county was
, Tiled in the supreme court late yes
terday. The petition also asks clari-
fication Of certain points in the re-
:. cent decision relating to payment Of
delinquent taxes on land taken over
by. the state on mortgage foreclosure.
Several specific queries are SUBJ
mitted to the court, chief among them
being those sections which Governor
A. G. Sorlie interpreted as permission
to the state to hold the land and pay
the delinquent taxes when it is re-
sold.
The queries were submitted, the Pc
tition relates. "in order that further
proceedings and steps may be taken
by executive and administrative of
ficers to meet the situation created
by the majority opinion in the case.
II. as we as counsel for the plaintiffs
interpret the majority opinion, tax
certificates issued in connection with
taxes upon land now owned by the
state cannot BE enforced, and the lien
created thereby is dormant during the
period of state ownership, an entire
ly different situation is created
than if the contrary be true and the
right to enforce the payment of certi-
J. ficates rests with the certificate hold
er in spite of the fact that the title
to the land in question is now in the
hands Of the state of North Dakota"
SoYlle's Contention
This contention Of attorneys for
the state is approximately the same
as that advanced by Governor Sorhe
in a recent interview.
The attorneys, however. ask the
court to confirm this Interpretation
and to make it clear that counties
may not institute suits or tax pro-
ceedings against the state. The deci-
sion held that it did not permit the
counties to institute suits against
the states. The petition points out,
however, that suits are instituted in
taking tax title to land only on rare
occasions. They want the prohibition
against tax proceedings added to
make it clear that the state may
hold the land without regard to any
attempts by tax certificate holders to
!, obtain title to the property.
' The petition asks the court to take
notice of the fact that the legislature
is in session and to hand down an
early decision on the rehearing and
request for Qualification.
I. It also asks that the court strike
from it's decision the statement that
''the property acquired by the state
treasurer in trust in the instant case
is not acquired for public service"
This, it contends is virtually judi
acknowledged obligation of the state
and will be so construed by present
and prospective purchasers Of state
real estate bonds"
Contrary to True Fact
The holding that taxes bid in by
counties are to be regarded as paid
is branded as distorted and far
fetched construction of what is OBJ
viously the true contrary fact" and
hope is expressed that the court will
recede from the position previously
taken. A previous decision of the
court holding that certificates bid
in by the counties "still represents
uncollected taxes and the purchase in
the name of the county is merely one
step provided by the legislature in
the process of collection" is cited on
this point.
The courts construction, it is al
legged, "contravenes not only the clear
and unambiguous legislative intent
but likewise is contrary to heretofore
unanimously established legal defini-
lions and principles previously adher-
ed to by this court as we'll as other
courts Of the land"
Demanding again that all taxes on
land taken over by the state be can
celled in conformity to the constitu-
tional prohibition against taxing
state Land, the petition states: with
all due respect to the masteNly opin-
ion written as expressing the views
that the determinations therein made,
towit: that the issuance of a. tax
deed to a county results in the pay
ment of the tax and that the act of
! foreclosing a state-owned\ mortgage
is not an act for q public purpose.
are erroneous and should be modified
and stricken from the opinion Of this
court"