Analysis Of The Laws Affecting Municipal And County Finances And Taxation

Author : Arthur Newton Pierson
Publisher : Theclassics.Us
ISBN 13 : 9781230340272
Total Pages : 42 pages
Book Rating : 4.3/5 (42 download)

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Download or read book Analysis of the Laws Affecting Municipal and County Finances and Taxation written by Arthur Newton Pierson and published by Theclassics.Us. This book was released on 2013-09 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1918 edition. Excerpt: ... TAX SALE REVISION (1918) Chapter 237, P. L. 1918. The object of the Tax Sale Revision already in effect) was primarily to provide for enforcing any unpaid municipal liens by a simple, convenient method of sale, which would be fair alike to the municipality and to the taxpayer. Any unpaid taxes, assessments and other liens, such as water charges, snow removal, etc., are designated as municipal lien?, and all sales to collect the same made after July 1, 1918, are to be made under this act. The first essential of a satisfactory sale is that it should "clean house" that is, include all items due the municipality. Otherwise, there might be several sales of one property in a year, for taxes and various improvement assessments, multiplying costs and raising such questions as to priorities of lien that no one would buy at the sale; or the wrong lien might be sold first and cut off the municipality from enforcing some earlier lien. An attempt to provide such a consolidated sale was made by amendments to section 53 of the tax act of 1903 (P. L. 1911, p. 728 and P. L. 1915 p. 78. C. S. S'upl. p. 1509 Sec. 39). These amendments were held by the Court of Errors and Appeals not to permit including any tax assessed prior to 1903; and by analogy improvement assessments confirmed prior to 1903 would be barred. A complete revision was therefore necessary to provide a method for a complete consolidated sale and do away with the old and cumbersome procedure by commissioners of adjustment. By section 57, all liens, whether lapsed by other statutes or not, are revived (excepting against a present owner or encumbrancer who may have acquired title since the statutory lapse began to operate). All liens regardless of their date against property now owned by the...