| Show BUYING COUNTY TAX DEED AT delinquent DOES NOT WIPE OUT DRAIN LIEN lien of drainage bonds continues until bonds are paid no county tax sale deed since 1921 extinguishes drain lien county and drainage Bra inage liens joint ant and must biot ot be separated sale of county I 1 ax beed deed does docs not clear record lien still in lorce until paid bondholders win in suit DECISION PLACES settlement AS FIRST NEED the case in the federal cour court brought by a mr air white against the bondholders the millard realty corporation the delta state bank dank W ir 1 hadlock st bk commissioner at al to quiet title wao wa heard on sep 26 white hid bought from th county an auditor auditors s tax deed based on delinquent state and coun ty taxes the court held can borce to mike alike dialina Diat nage ve tax leva lev 1 that the bondholders can re quire t tl at tares and drainage assess mont ie le levied and assessed accord ing to the 1917 statutes statute which were the statutes in force when the bonds were issued and sold T tv v S sacs aldust bo he joint 2 that all tax sales must be joint as i by thoe statutes statues put pait of contract 3 that the 1917 statutes form ed a part of the bondholders con tract tax sale void and convened no titia title as against bondholders 4 that mr white ahil te the buyer of a i tax title could have his title quieted only on condition that he pay the drainage assessments levied since a id including the year 1927 which was four years preceding his purchase tax deeds void 5 that taxing officials in hav ing mg failed to follow the 1921 stat utes tax sales tax deeds etc thu thud erroneously made are void T ix deed in error does not cut off hiroi drainage Dri inage assessments assessment 6 that the tax sale in question being in error does not cut oft off prior drainage assessments assessments leti let I tax sale mould cut off prior di image Asses assessments ments only 7 A tax sale held in strict ie le bality with all statutes would cut off prior drainage assessments blat tl at Is prior to the date of the certie acate of sale but by 1 the levy could be put back on the rolls it would seem to us that the I 1 farmers have been given poor advice by their leaders that a county tax sile sale deed would wipe out all both prior prior and subsequent drainage liens the di dia laage lien till still exists and levy to meet it can be forced but following this advice very few coun ty taxes I 1 ave been paid this legal dec deef ton ion Is a stunning blow to tillard county tor for tax sales are found illegal aid and there appears in th s stress to be no way in which the county can collect taxes at the present time it would look to us that the best thing for individual farmers to do would be to pay their county and gen eral taxes securing the best compro comero mie mice they can and then make settle ment with the bondholders it if cash is not available tor for ett lement of the drainage lien a crop payment plan can be secured T tji e relief sought n buying a delinquent county tax ale cale has been denied so it appears that the only course left is one of settlement for per the contract establishing the debt was a legal contract and will he be supported by the laws under which the contract was made millard county jo 0 o ned to quiet tl ti tie tle and the bondholders were forced to tal e this step all parties to the action are glad that the matte has been di do ed of as it clears the thet at mo sphere and will lead to s and settlements to pay oft off the boid bo id hen lien and any tax thought to be evaded by securing a county tax sale deed will be promptly put back under the levy and a prior lien re stored as well as forcing a levy for each year in the future until the lien is paid because of crop payment plans of settle settlement meat X cash can not be paid a portion of the crops can and now the the legal status of the drainage lien is definitely known those under it I 1 now exactly what they face all uncertainty is removed and more settlements ettle ments will follow the courts will uphold the con tract under which the drainage lien v 7 as formed and give relief as far as those laws which made thie contract w R 11 permit the decision is important is shows show the bondholders haie hane a defense a defense which the courts will up hold to us the decision places settle in ment ent as the first need |
