TITLE 37
Irrigation District Law of 1905
37-41-124. Assessment - collection - redemption - deed.
(1) The revenue
laws of this state for the assessment, levying, and collection of taxes on real
estate for county purposes, as modified in this section, shall be applicable for
the purposes of this article, including the enforcement of penalties and
forfeiture for delinquent taxes. However, in case of sale of any lot or parcel
of land, or any interest therein, for delinquent irrigation district taxes or
delinquent irrigation district and general taxes, when there are no bids
therefor on any of the days of such tax sale, the same shall be struck off to
the irrigation district in which such land is located for the amount of the
taxes, interest, and costs thereon, and a certificate of sale shall be made out
to said district therefor and delivered to its secretary, who shall file the
same in the office of its board of directors and record the same in a book of
public record to be kept by said board for such purpose, but no charge shall be
made by the county treasurer for making such certificate, and in such case he
shall make the entry "struck off to ............. irrigation district" on his
records, as well as an entry showing the amount of the general irrigation
district taxes and interest thereon, respectively, for which said lands were
offered for sale, together with the cost attending such sale.
(2) No taxes assessed against any land so struck off to said
district under the provisions of this section shall be payable until the same
has been derived by the district from the sale or redemption of such lands. Such
irrigation district or its assignee shall be entitled to a tax deed for said
lands in the same manner and subject to the same equities as if a private
purchaser at said tax sale, upon the payment to the county treasurer at the time
of demanding said deed of such sum as the board of county commissioners of such
county at any regular or special meeting may decide.
(3) In case the owner of said lot or parcel of land, or
interest therein, desires to redeem the same at any time before said tax deed
shall be issued, the same may be done in the same manner as is provided by law
to be done, in case said lot or parcel of land, or interest therein, had been
purchased by a bidder at said tax sale or had been struck off to the county. In
such case the county treasurer shall forthwith issue a certificate of redemption
therefor and notify the district secretary of said fact, who shall thereupon
make a suitable transfer entry upon his record and return the certificate of
sale to the county treasurer for cancellation.
(4) In case any person desires to obtain such certificate of
purchase so issued to said irrigation district, the same may be done in the same
manner as provided by law to be done in case said lot or parcel of land, or
interest therein, had been purchased by a bidder at said tax sale or had been
struck off to the county, upon payment to the county treasurer of the required
amount in cash, or in cash together with warrants not in excess of the district
general fund tax, or in cash and interest coupons or bonds not in excess of the
irrigation district and redemption fund tax, or in cash and in warrants and
bonds, respectively, not in excess of said respective funds.
(5) No action for possession of or to quiet title to land
sold for taxes shall lie on behalf of the owner or claimant of the fee title as
against the holder of the tax deed or his grantee claiming title or color of
title thereunder in any case wherein the taxes or any part thereof for which
said land was sold were levied for the maintenance, operating, and current
expenses of an irrigation district or to pay the interest or principal of the
bonds of such district, unless such action is brought within five years after
the execution and delivery of the deed by the treasurer and the recording
thereof, any law to the contrary notwithstanding. As a condition precedent to
the right of such owner or claimant of the fee title to maintain his said suit
for possession or to quiet title as against the person in possession under color
of title, or as against the claimant of title to vacant and unoccupied land
under a tax deed giving color of title to lands in an irrigation district, the
plaintiff, at the time of filing his complaint, shall pay to the clerk of the
court in which such proceedings are instituted, for the benefit of and to be
paid to the person entitled thereto in case the plaintiff prevails in such suit,
the amount of all taxes, interest, expenses, and penalties, including the amount
of subsequent taxes paid on account of such sale which may have been paid
thereunder, with interest on the whole of such sum at eight percent per annum.
(6) In any case in which the claimant has title or color of
title to land in an irrigation district under a tax deed duly recorded, and
brings his suit for possession of or to quiet title to such lands, the
invalidity or alleged invalidity or insufficiency of the tax deed shall not be a
sufficient defense after the expiration of five years from and after the
execution, delivery, and record of said tax deed, nor, if such defense is
pleaded prior to the expiration of said five years, shall the invalidity or
insufficiency of the tax deed be considered by the court as a defense, unless
defendant shall first deposit with the clerk of the court in which said suit is
brought, a sufficient amount to pay the taxes, interest, expenses, and
penalties, including the amount of subsequent taxes and interest at eight
percent per annum, paid on account of such tax sale, for the benefit of and to
be paid to the person entitled thereto, when ascertained by the judgment in said
suit.
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