Show CORT go TH SALE far reaching in its it importance the state supreme court Thurs thurida da sustained ed the judgment of tilt th s sixth district court in holding that taxes against arty are a lien ann hat when the county sells the property at a tax sale the purchase receive it free of all en cumbra ces 10 the decision was made m alt in the cise case of hanson vs oak hurri and others involved thi question qu whether heny hany hansor after perci ising a piece of pro perty at a tax sale in millard cou nty still was vas liable for foi unpaid drainage district assessments lev I 1 ej by the millard millar d county drain age district which iva vaa org organize aniz in 1917 mr hansan stalled suit suil in cour to tn quiet title to the to determine if it was free of all lins lians th through ruh g purchase frore the he county after foreclosure differ in views the case harks back to a previous pre supreme e court decision in th suit of robinson vs hanson it ir which the cot court rt he d that when an individual purchased prop props rt at a tax sale the extinguish extinguished ed the drainage dis ti act liens in incurred curre 1 prior to th s some attorneys contended cont ende that thai the earlier decision did nr nc go that far but held that th state and for taxed were para paramount to draina drainage gd di brict liens but di not necess rill arih eliminate them th defenso in in the ohp present case attacked ohp th constitutional c ity of thelah of 1021 1921 as abenr ed in 1923 making changes ir in the procedure of collect collecting inq taxes and claimed that the general tax tan law for collection applies to drair age district as it doss does tc general taxes it was wa further contended by the defense that the proceed I 1 ices t for the collection or of taxes should be carried out on a unit uniel basis and that any funds obtain it a from a tax sale should divided on oil a pro rata raa basis n anong the various taxing unis cover all liens it was claimed also that the ax assessors should carry al axes delinquent or otherwise orward in the same column ind that one notice of tax sale should be issued the proceeds if the sale to cover all liens i the court in the former opi i on upheld the law and its vc lica was sustained in the present uit Jui stice D W motta Alof fat who wrote the opi nian in which the ither judges concurred held that f was nece essary for the crotee ion ol 01 0 the government that the iro ro perty when taken over by ha county be rree free bromall fro from mall all en mm um brances and that proceeds the sale must go tate and county funds I 1 the court fut faither ther held that a county sells foreclosed iro perty to a new purchaser baser wherein sherein the sale is not a kedem tion the new purchaser holds the he property free from all liens is as a new title the drainage district involved the issuance of bonds totaling gotali ng salt uk tribune |