Taxation

OPINION 47-233 February 19, 1947 (OPINION) TAXATION RE: Tax Title Land Sold by Counties - When May Deed Be Transferred by County Auditor Your letter of February 13, 1947, addressed to the attorney general, has been received and contents noted. You present the following questions: "If the property was purchased or repurchased under preference right, should the deed be transferred before payment of delinquent taxes and taxes for years for which the property was not listed for taxation? "If delinquent taxes and taxes for years for which property was not listed for taxation are to be collected from the purchasers under preference right, how is the county auditor to know that the property was purchased under preference right?" I believe both questions are answered by sections 15-0813 and 15-0814. Section 15-0813 deals with redemptions from cancellation of contracts after foreclosure of a mortgage and sheriff's deed has been issued to the state. The section further provides the amount of payments that have to be made in order to effect redemption. Section 15-0814 provides that in the event of a redemption of land which has not been listed for taxation due to the cancellation of a contract, or the issuance of a sheriff's deed on foreclosure, the redemptioner shall pay as taxes, in addition to all other charges, an amount equal to the taxes last levied thereon, for each year which the land was not listed for taxation, together with the interest and penalty that would have been charged if the land had legally been listed and taxed. It would logically follow, therefore, that before a deed could be transferred by the auditor, it would have to appear that payment of taxes had been made as provided by section 15-0814. NELS G. JOHNSON Attorney General