Lower Yellowstone Irrigation District Number Two, a Corp. v. Tollefson
| Decision Date | 26 November 1937 |
| Docket Number | 6509 |
| Citation | 276 N.W. 254,68 N.D. 39 |
| Court | North Dakota Supreme Court |
Syllabus by the Court.
Where a county assigns a tax sale certificate under authority of chapter 279, Session Laws of North Dakota for 1935, the assignee takes only the rights which the county held under the certificate, and chapter 277, Session Laws of North Dakota for 1935, which prohibits counties from commencing proceedings to obtain tax deed on property bid in by the county until December 31, 1937, operates to prevent the assignee from commencing such proceedings until that date.
Appeal from District Court, McKenzie County; A. J. Gronna, Judge.
Mandamus proceeding by the Lower Yellowstone Irrigation District No. 2 against Arne Tollefson, County Auditor of McKenzie County N.D. From a judgment quashing an alternative writ of mandamus and denying the application for a peremptory writ of mandamus, petitioner appeals.
Affirmed.
C N. Cottingham and W. J. Burke, for appellant.
Where a delinquency certificate (upon payment of delinquent real estate taxes) has been issued to the county, and an individual has paid both subsequent taxes and charges and those included in the certificate, the delinquency certificates, under some statutes, is assignable to such individual who has the same rights as if the certificate had been originally issued to him. 61 C.J. 1102; Holcomb v Johnson, 43 Wash. 362, 86 P. 409; State v. Burleigh County, 55 N.D. 1, 212 N.W. 217.
The sole object of the state in tax sales is to collect its revenue, and not to destroy rights, further than is absolutely necessary to effect such collection. 61 C.J. 1113; Iron River v. Bayfield County, 106 Wis. 587, 82 N.W. 559.
Where the county takes certificates of sale under a purchase as required by statute of all lands which have been offered for sale and not purchased and paid for by individuals, it is not to be regarded as a collection of the tax. Iron River v. Bayfield County, 106 Wis. 587, 82 N.W. 559.
Taking tax certificates at command of the statute is not a collection of the tax. Jenks v. Racine, 50 Wis. 318, 6 N.W. 818; Hoyt v. Fass, 64 Wis. 273, 25 N.W. 45; State ex rel. Donnelly v. Hobe, 106 Wis. 411, 82 N.W. 336.
P. C. Arildson and W. A. Jacobsen (P. O. Sathre, Attorney General, and W. J. Austin, Assistant Attorney General, on brief) for respondent.
Statutes authorizing the sale of land for taxes are construed strictly against the purchaser and liberally in favor of the owner. Sichel v. Willett, 145 A. 721.
The requirement of strict compliance is particularly applicable to those provisions which tend to the security of the landowner or those intended for his benefit. 61 C.J. 1117.
The sale of land for delinquent taxes being in derogation of private rights statutes authorizing such sales must be strictly construed in favor of the owner, and in so far as they are intended for the benefit or protection of the citizen the statutes are never enlarged beyond their terms. 61 C.J. 1117; Koontz v. Ball, 96 W.Va. 117, 122 S.E. 461; Holcomb v. Johnson, 43 Wash. 362, 86 N.W. 409; Neeman v. Chancellor, 54 S.D. 573, 223 N.W. 938.
Mandatory relief will not be granted until a clear, legal right thereto is established. Cary v. Morton County, 57 N.D. 700, 223 N.W. 928.
This is an appeal from a judgment quashing an alternative writ of mandamus and denying the appellant's application for a peremptory writ directing the county auditor of McKenzie county to issue a tax deed to eighty acres of land. This land was sold at tax sale on December 9, 1930, for taxes levied for the year 1929, and struck off to McKenzie county pursuant to § 2191, 1925 Supplement to Compiled Laws which was then in effect and provided that:
The county acquired subsequent tax sale certificates for taxes levied for the years 1931 to 1935, inclusive. On April 8, 1937, pursuant to an authorization of the board of county commissioners, the respondent, who is the county auditor of McKenzie county, assigned the aforesaid certificates to Lower Yellowstone Irrigation District Number Two, the petitioner and appellant herein. The county auditor executed assignments of the tax certificates to the petitioner in the form prescribed by chapter 279, Session Laws of North Dakota for 1935, which assignments contained this provision: "I do hereby assign and convey all the right, title and interest of said county to said piece or parcel of land acquired therein at said sale. . . .
"And I further certify that unless redemption is made of said real estate in the manner provided by law, the said . . . or assigns, will be entitled to a deed therefor on and after the expiration of the time for redemption, as provided by law, and upon the surrender of this certificate."
On June 15, 1937, the Lower Yellowstone Irrigation District Number Two presented the assignments and the tax sale certificates to the county auditor and demanded that he proceed to give notice of expiration of the period of redemption as provided by law to the end that a tax deed be issued to the petitioner unless such redemption be made. The county auditor refused to proceed as requested upon the ground that the right of the county to obtain a tax deed under the certificates was suspended...
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