OCR Text |
Show County Justified In Foreclosing Tax Lien The right of a county to foreclose a tax lien for general property taxes on real property was clearly established estab-lished by reason of a decision handed down by the Supreme Court of the United States at Washington last week in the case of Carl W. Jones et al vs. Box Elder county et al, theretofore there-tofore appealed to the highest tribunal tribun-al from the Circuit Court of Appeals of the Tenth Circuit, according to dispatches dis-patches from Washington. The action was originally commenced by the property owner, who, being a resident of the state of New York, filed an action ac-tion in the federal court of Utah to quiet title to his property alleging that by reason of certain mistakes on the part of he assessor and treasurer as to the manner of assessment and publication the taxes during the years in question were invalid. The county joined issue by setting up the tax lien foreclosure act as passed by the 1927 legislature and thereafter trial was had which resulted in a decree of foreclosure in favor of the county in a sum exceeding $4,000. Appeal was had to the Circuit Court of Appeals where the case was argued a year ago and thereafter a decree was made sustaining the validity valid-ity of Utah's tax system. Now the denial of al writ of certiorari by the Supreme Court establishes once and for all the right of a municipality to proceed to foreclose its tax lien. County Attorney Lewis Jones of Brigham City, who conducted this long litigation in behalf of the county, coun-ty, states that there is u.o reason why each county should not now proceed to foreclose its liens in aggravated tax cases by this procedure, wherein and whereby the county places itself in a position to give a first class tit V to a given purchaser as against th. Questionable title that is now purchased purchas-ed with the ordinary tax deed. Since this decision, Box Elder county coun-ty has filed an additional suit under 'this statute and is preparing to file others as soon as tfie necessary notice ran be served on the former owners. It is expected tri-at considerable property pro-perty will be, put back on the tax rolls in the stat and increased revenues reve-nues will be rereivod by the several taxing units throughout the state; providing, other counties follow this procedure. |