Show OF RD COUNTY commissioners at tile the regular monthly montilla mon tilly SOS BUS sion of tile county commissioners hold held in ill july tin tilt oli ovder was mada appointing J 1 9 giles tu to look up till ull all dolin delinquent quent taxes backof back of tile year 1910 and to send out notices to till these par ties tica holding property upon which tife tha suid taxes were delinquent tulin quent these notices fluted that such taxed must be paid oil or before august 1915 5 or said pro arty perty would lit be sold us its provided by I 1 law it w people generally in ill tile county have it mistaken idea that the ilif property on oil which the said tax ax es were delinquent would I 1 be sold at thab time but the law also provided that all ad land must be advertised in ill it newspaper having a general in 11 tilt county before jt it can call 1 bo 0 sol sold at any tax sale Ther therefore eforo t property coull could not nob be soli sold on oil that date hut but another late date lut lat er cr on it must be sot set for such stile sale alic coin missi onera were surprised to find filid such a large number of delinquent ION taxes on oi the t lie bookap biolo and so BO in order tobe lobe but sure e of their position ill in tile mattei they thought it would bo be better to get the advice of bf tile the altor ney genera of tile z taip ta tp antl and also bothe tin state auditors office bo be fore m proceeding further A further idea held by sonie home of tile the people is that oat i tile the were excer exceeding daia their powers it ordering thai this nick back tux tax lie be culle collected eted the following letter received fiam fl oni the attorney Attorn ev go general will go far towards k pla ining illing tile the position alac I 1 oily A oguin 1011 ha 5 lion ilon 1 K W king jo atty I 1 dear si r I 1 I 1 I 1 rippy ply to your favor of tin tilt atik dinst wherein you set out oui certain veril lill and lunice certain inquiries regarding reg aiding tin till collection of taxes 13 1 your cotin conn i I 1 v your first inquiry is ia a al follows A taxpayer tax payer conios conics in ill a an I 1 shows iliof ilio 8 by receipt that lie hat a f PAN paid I 1 iho lie taxes or the your year but bill eliat lie I 1 lia been beell n 0 L ifield ly q thu aliu coti motility lity that they are arc delinquent lit und and 1111 unpaid paid and the tit 1 re c cords disclose that tile have not been paid but tire aro del dei and eliat tile the land IRIA lia tilt lieen licen sold fot for the year fur fow I iccil icil tile owner holds receipt it seems to tile nie that under such 1 ell it a statement it must be as an sinned 1 that tile tax lax payer did pay ilis his taxes for the year it ii 1 aik I it alion t 1011 BB as shown by the receipt eliat ilia 1 being true truc who whether til tilt t r the I 1 iti cords of your county dis disclose closed payi payment nellt or i not the tax could chuh inot lo lie 10 considered delm delinquent quent and the land fund could not be sold bold tile in ill such caso case should lie he corrected till and any stile sale foi fo delinquency lei in quelley should bo cancelled your second question tic tion comprehends tile follow following ilig T taxes x s on oil it a certain parcel ul u land for tile year 1898 were nvere not pa paid i d oil and have not yet beell paid B eliat the intel interest ott and evits have lave necIl accrued led that year the pre present owner purchased tile ho land in ill 1909 after tion of an all abstract of title in which abstract tile 11 tax did not appear the records of tile county disclose that the taxes have boen IK paid every yeat since 1898 yon desire to know what the duty of if tile county of fibers is in iii this onse it is quite impossible to in ti lilor stand licud such al a state stale of filets facts could pos possibly gibly exist it is evid cut that the county comity ol livers leavo lave not carried out tilt alie provisions of tile law in ill the of taxes und and tile sale balo for taxes for if they alipy lind this pro pm arty ty would havo bern been sold to tn the county after four years fail uro tire to pity pay till and would not I 1 have in bran assessed to be owner there after aidi in ill making thol t hol sug which I 1 thattie eliat alie provisions provision s 0 of f I 1 law nw ro V garding tho salo sale for delinquent irico irivo not been complied under uch state of if facts I 1 can call U 0 tl lOWll thau tu to peril permit lit 1 tilt holder of tile lall inet 1 to pay the lie lor for tho ho year 8 together with tile tho accrued in ill alad this beems to t ilian be arbitrary notion yet yd the lew does doen not contemplate uny ally elicit elich state if f filets facts if tile the jw pro 0 visions of tile the law had been carried out us its above stated the land would have reverted to tit alii county comity and would not have been ari assessed messed to I 1 lie ho owner but tho ho taxes would have tice accrued rued und the land would eventually lieve boon been sold bold na its provided provide under mider tin tile P provisions ro visions of section 2665 coni compiled laws of atall DOR lac in amended laiq gawri of 1911 page 1819 the foat that tit the liam I 1 depended upon the abstract ot of title cannot excuse lafin yur vur third ques question tiou comin comine e hells the ilio following lund lins boon appraised and tax ell us as it purt part of it quarter section when in ill fact tl liall taxed to but bill two w n ahrea acres you detki beaire a to t it know now who thor such n would bo us its u ta K tile owner or would cotil 11 uphold n sule sale for delinquency in ill iny opinion lilloll tio no the bale oafa should he be set not aside tit texi it ro r for tile beur covia aug tile mis inis descriptions your 1 question fuestion ju estion tile fol I 1 ti taxes on oil a particular decain tion lion of land haver for cor cordall tall become delinquent alit ln owner desir big lri puy to tin the county troa treasurer surer if alic botill amount such Is in alti for delinquent taxes tuxes on oil such property together with lie tilt ler stands till nil costs lut but itaster wards develops der eliat the dimilti through iiii bh neg ivet inis the owner failed to ti make pay pan ment for certain of it these there win quent tu elit taxes tile alie to be 10 that th ill county ly by renson of negligent nel ieni nets acts or of its ita of tit the char 1 I 11 r acter bet forth above where 1 re lied apoll in ill glod J by ali wr ofilio ro perty ty taxed JB is es topped from encill cing tho tu tit lien licit upon the assessed tind that tile the acts acta of such olli cial operate ua as a i full payment afif if nil all orthe of the tax to thu the extent lit lenal leas I 1 of role the specific lien II 11 or of tile tax against the proper property 1 ty it may in oy he be ho however howo vcr it a ro re covery of the unpaid taxed either by pers personal oual action ol 01 the party oi owning tile land at tile thu late date of mentor by mi action on tile the honi bond of the negligent official lie subject always to tile stilt slut ute of limitations the courts in ill coli construing striling statutes sili lilay to ours have it hold c ili the aitu i therein to apply to the state ot 01 01 bounty illy to tile sallie extent as to to the individual nit und that such It statutes atutes may linly be successfully in in exposed as ad in ill an all act lot ion where ft a jud judgment guien I 1 is 18 f ought for unpaid tax taxes city and county of still san fi an all cisco vs oal cal 15 lic ille board if co ors erf vs mont boint Mo int 69 paulc your fifth fiends tile following tile records of tile the county show dhow taxes dolin delinquent quent owners ut of property erty involved oro are uble able to coli convince vilice tile alie county off leers thol that such taxes have been paid but bilut cannot be presented because tile sume saino have be it lost you desire to t know tit tin authority of tile comity colt 1 I 1 boners lit in ma kingan adjust lit in such stich instance in stanco provided your county board il ly by evid ence that taxes have beon been pro pr perly paid by the tax payer alc C tact fact that the official olli ciul tn tit tile tax was paid to mako it a proper notation of the payment upon ille record ought not inilla in my opinion to 0 o operate to in tile of tile taxpayer tax payer upon the fact liciag made its t appear by proper evidence ant I 1 tax lias hall beell paid anil tha alint on no eighth to tile propof property ty liy by la sale or through tux tax deli 1 fluell ples are ted by I 1 s I 1 I 1 call see aeo no in boije objection to to your board the proper official vial to make a notation of nf upon the pr proper iler county comity record to be concluded correspondence ul 19 found on pap 6 |