The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1927-02-03
GOVERNORS
CONTENTION
SUSTAINED
Court Rules Counties Cannot
Take Tax Title to Prop.
erty Held BY State

Counties may not take tax title to
property to which the state has ac-
quired title by mortgage foreclosure,
the supreme court held in denying an
application for rehearing of the case
Of the state VS.. BuPieigh county late
Wednesday.
The order denying the application
stated that "in view Of the fact that
the action is one to quiet title, we
deem it proper to fully define the
rights of the county as lien hold
nr. We are Of the opinion that the
lien Of the county is unenforcible
during the time the property is owned
by the state and all remedy. including
the acquisition Of title by tax deed,
is suspended. We are further of the
opinion that the certificate Of tax
sale, in the absence Of any subsequent
legislation affecting it, continues to
draw interest at the existing statu-
tory rates. The rights of the county
as thus defined may be asserted
against a purchaser of the property
from the state. The reasons support
ing these conclusions having already
been sufficiently stated in the orig
inal opinion, repetition is unneces-
sary.'
Supports Governors Claim
Governor Sorlie today expressed
satisfaction at the courts action and
pointed out that the statement sup
ports his contention that the state
need not make provision for paying
Immediately overdue taxes on land on
which it has foreclosed incident to
the farm loan business.
If, as Attorney General George
Shafer contended at a recent meeting
Of the industrial commission. addl-
tional legislative action is desirable.
he has no objection to it, the COVER
nor said, but expressed the opinion
that it would be only an additional
safeguard and that the courts inter-
probation of its own decision fully
protects the states interest in the
land.
statement makes 1t clear that prOvi-
sion must be made for paying $780,
600 in delinquent taxes in cases where
dividuals, but that no appropriation
delinquent taxes bid in by the cOun-
ties at tax sales.
The Courts Decision
Wednesday, written by Chief Justice
L. E. Birdzell. reads as follows:
"In a petition for rehearing coun-
sci call attention to those portions
of the opinion wherein it is stated.
in substance, that the power to en-
force the lien represented by the tax
certificate owned by the county may
be suspended during the period that
TIM nrOnDrtv 10 navnnN hv fhn atnfn
without affecting the validity Of the
lien or the right of the county to
realize upon it against subsequent
purchaser Of the property. 1t is sug-
gested that the rights Of the county
as the holder of the tax certificate
should be more definitely determined
and stated. In view of the fact that
the action is one to quiet title, we
deem it proper to fully define tho
rights of the county as lien hold
er. We are Of the opinion that the
lien Of the county is unenf0rcible dur
ing the time the property is owned
by the state and all remedy, includ-
ing the acquisition of title by tax
deed, is suspended. We are further
Of the opinion that the certificate of
tax sale, in the absence of any sub
sequent legislation affecting it. con-
tinues to draw interest at the existing
statutory rates. The rights Of the
county as thus defined may be as
serted against q purchaser of the
property from the state. The reasons
supporting these conclusions having
already been sufficiently stated in
the original opinion, repetition is
unnecessary. Rehearing denied"