State Ex Rel. Olsness v. McCarthy

OhmstiaNSON, Cb. J.

This controversy involves certain questions relating to the duties of a county auditor as regards “hail indemnity taxes.” The precise questions presented for determination are; (1) Must a county auditor at the time of the annual tax sale held in December of each year include hail indemnity taxes in the amount of delinquent taxes listed against each tract of land and sell each tract for one sum, including both the general real estate taxes and the hail indemnity taxes, and issue only one certificate in evidence of the sale ? And (2) Is the county auditor inhibited from…