Murie v. Cavalier Cnty.
| Decision Date | 26 February 1938 |
| Docket Number | No. 6528.,6528. |
| Citation | 68 N.D. 242,278 N.W. 243 |
| Parties | MURIE v. CAVALIER COUNTY et al. |
| Court | North Dakota Supreme Court |
OPINION TEXT STARTS HERE
Syllabus by the Court.
1. The court will not pass upon the validity of a statute unless it is necessary to a determination of the case before it.
2. Chapter 240, S.L.1937, providing for the adjustment and payment of delinquent taxes, is examined, and held for reasons stated in the opinion, to be permissive and not mandatory.
3. The word “may” will be construed as “must” in a statute only where the context or subject-matter compels such construction.
Appeal from District Court, Cavalier County; Geo. M. McKenna, Special Judge.
Action by W. J. Murie against Cavalier County and others to recover the interest and penalty on certain taxes paid by plaintiff under protest. From a judgment for plaintiff, named defendant appeals.
Reversed, and action dismissed.
Sinness & Duffy, of Devils Lake, for appellant.
E. J. Donovan, of Langdon, and T. A. Thompson, Asst. Atty. Gen., for respondent.
A. R. Bergesen, of Fargo, C. G. Bangert, of Enderlin, J. P. Cain, of Dickinson, and H. P. Jacobsen, of Mott, amici curiæ.
Plaintiff brought this action to recover from the defendant, Cavalier County, the sum of $121.81, being interest and penalty on certain real estate taxes upon real property in Cavalier County for the years 1931 to 1936, both inclusive, which the plaintiff was compelled to pay over objection and under protest. Plaintiff's action is predicated upon chapter 240, Session Laws of 1937. The only rights plaintiff has or claims to have arise by virtue of that statute and not otherwise. So the sole question presented on this appeal relates to the meaning, the effect, and the validity of such statute.
Chapter 240, Session Laws of 1937, was introduced as House Bill No. 59 on January 21, 1937. During the course of its passage the bill was amended by striking out everything following the words “A Bill” (1937 House Journal, pp. 169, 592, 616, 690, 692), and substituting a much different measure. In order to visualize the changes made by such amendment, we have set forth below in parallel columns the bill as introduced, and the act as enrolled and engrossed, signed by the officers of the two Houses of the Legislative Assembly, approved by the Governor on March 16, 1937, and filed in the office of the Secretary of State:
+-----------------------------------------------------------------------------+
¦As Introduced ¦As Enrolled and Engrossed; and As ¦
¦ ¦Approved by the Governor. ¦
+-------------------------------------+---------------------------------------¦
¦ ¦An Act permitting the Board of County ¦
¦ ¦Commissioners to adjust real estate ¦
¦ ¦taxes levied or assessed against ¦
¦ ¦property within their County delinquent¦
¦An Act providing for the Adjustment ¦prior to December 1, 1936. Permitting ¦
¦and Payments of Delinquent Taxes, and¦payments in six installments. Providing¦
¦Declaring an Emergency. ¦manner of payments. Suspending ¦
¦ ¦operation of law and collection of ¦
¦ ¦delinquent taxes. Permitting suit by ¦
¦ ¦civil action and declaring an ¦
¦ ¦emergency. ¦
+-------------------------------------+---------------------------------------¦
¦Be It Enacted by the Legislative ¦Be It Enacted by the Legislative ¦
¦Assembly of the State of North ¦Assembly of the State of North Dakota: ¦
¦Dakota: ¦ ¦
+-------------------------------------+---------------------------------------¦
¦Section 1. Any person owing ¦ ¦
¦delinquent real property taxes levied¦ ¦
¦or assessed against his property ¦ ¦
¦prior to December 1, 1936, may apply ¦ ¦
¦to the Board of County Commissioners ¦ ¦
¦of the County in which such taxes are¦ ¦
¦payable for the right to adjust and ¦ ¦
¦pay such taxes as follows: ¦ ¦
+-------------------------------------+---------------------------------------¦
¦The application shall be in writing, ¦ ¦
¦executed in triplicate, and shall ¦ ¦
¦show: ¦ ¦
+-------------------------------------+---------------------------------------¦
¦(1) The full name and address of the ¦ ¦
¦applicant. ¦ ¦
+-------------------------------------+---------------------------------------¦
¦(2) The legal description of the ¦ ¦
¦property against which said taxes are¦ ¦
¦a lien. ¦ ¦
+-------------------------------------+---------------------------------------¦
¦(3) An itemized statement of the ¦ ¦
¦total amount thereof, including ¦ ¦
¦interest, penalty and costs, if any. ¦ ¦
+-------------------------------------+---------------------------------------¦
¦(4) That the tax sale certificates, ¦ ¦
¦if any, outstanding are held by the ¦ ¦
¦county. ¦ ¦
+-------------------------------------+---------------------------------------¦
¦(5) That the applicant agrees to pay ¦ ¦
¦all delinquent taxes exclusive of ¦ ¦
¦penalty and interest, in six ¦ ¦
¦installments beginning February 28th ¦ ¦
¦after the acceptance of the ¦ ¦
¦application and agrees that the lien ¦ ¦
¦of such taxes and the obligation of ¦ ¦
¦applicant to pay same shall not cease¦ ¦
¦unless or until applicant shall have ¦ ¦
¦made each and all of such said ¦ ¦
¦payments to be made as follows: ¦ ¦
+-------------------------------------+---------------------------------------¦
¦10% within 1 year ¦ ¦
+-------------------------------------+---------------------------------------¦
¦10% within 2 years ¦ ¦
+-------------------------------------+---------------------------------------¦
¦10% within 3 years ¦ ¦
+-------------------------------------+---------------------------------------¦
¦20% within 4 years ¦ ¦
+-------------------------------------+---------------------------------------¦
¦20% within 5 years ¦ ¦
+-------------------------------------+---------------------------------------¦
¦30% within 6 years ¦ ¦
+-------------------------------------+---------------------------------------¦
¦ ¦Section 1. The Board of County ¦
¦ ¦Commissioners where real estate or ¦
¦ ¦personal property taxes are delinquent ¦
¦ ¦may permit any person owning such ¦
¦ ¦property upon which taxes are ¦
¦ ¦delinquent prior to December 1, 1936, ¦
¦from the date of approval of said ¦to pay the delinquent taxes assessed ¦
¦application. Upon payment of said ¦against his property, exclusive of ¦
¦several sums the delinquent taxes ¦interest and penalty in six annual ¦
¦shall be considered to be fully paid,¦installments. With interest at four per¦
¦and all interest and penalty waived. ¦cent (4%) per annum, payable on or ¦
¦ ¦before October 15 of each year, ten per¦
¦ ¦cent (10%) of the principal to be paid ¦
¦ ¦each year for two successive years and ¦
¦ ¦twenty per cent (20%) of the principal ¦
¦ ¦every year thereafter until the full ¦
¦ ¦amount of the principal with interest ¦
¦ ¦at four per cent (4%) is fully paid. ¦
+-------------------------------------+---------------------------------------¦
¦Section 2. If the Board of County ¦ ¦
¦Commissioners find the statements in ¦ ¦
¦said application to be true and ¦ ¦
¦correct, it shall grant said request ¦Section 2. It shall be the duty of the ¦
¦by resolution...To continue reading
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