Tax delinquency of rural real estate in four Nevada counties, 1928-33

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Tax delinquency of rural real estate in four Nevada counties, 1928-33
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United States -- Bureau of Agricultural Economics. -- Division of Agricultural Finance
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U.S. Dept. of Agriculture? ( Washington, D.C.? )
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F(3GA. N43

H11 ILI .ME ...

i UNITED STATES DEPARTMENT OF AGRIdULu .
Bureau of Agricultural Economics ..... '
Division of Agricultural Finartce
D C:EP-~iO~rrOR Y
___ ---- Jiii--5F7-I5.


TAX DELINQUJENCY OF RURAL REAL ESTATE IN
FOUR NEVADA COUNTIES. 1928-33

Rural real-estateltax delinquency on the 1932 levies in four Nevada
counties]/involved approximately 491,000 acres out of a total area of 22,612,00(
acres. The 1932 fiaare represents- an increase of 809 percent over the acreage
delinquent on the 1928 levies. During the same period the amount of taxes
delinquent increased 1,777 percent. Much of the delinquency from the earlier
levies has become chronic. Not only did delinquent acreageo increase, but
delinquency per acre also increased. At the und of the 1932 tax yepr the per-
iod of delinquency, for all properties then involved, aver-ged 1.6 years.

Daring the five years 1928-32, tax certificates, or t'=x liens, were
sold against 28 percent of the delinquent acreage and deeds were given for
24 percent as many properties as weru covered by these certificates. By the
end of the tax year 1931, about two thirds of the acreage delinquent on the
1928 and later levies had been cleared, and nearly three fourths of the certifi-
cates had been redeemed.

The delinquent area in 1928 equaled 0.2 percent of the total area of
the four counties, or 2 percent of the area In farms. The corresponding fig-
ures in 1932 were 2 percent end 18 percent. Comparison with total area must
be made with caution because of the publicly-owned land in these counties, -nd
further because considerable amounts of the prirately-owned land are held in
properties of less than 3 acres each, or lie within incorporated places, or
are specifically exempted from taxation. These special classes are not covered
by this study.
1 1
The comparison with the area of land in farms is more significRnt than
the comparison with total area, bec-use nearly all of the delinquency reported
in these counties was on farm (end range) land. The area delinquent in the
four counties in 1932 wss distributed by types as follows: 22 percent in
farms, 71 percent in range, and 7 percent in all other types.

This survey was made under a Civil Works project administered by the
Bureau of Agricultural Economics, assisted by the Agricultural Experiment
Station of Nevada. Reports for selected counties in Alabama, Arizona, Colorado,
Delaware, Indiana, Iowa, M.ryland, Missouri, North Dakota, Oregon, South Caro-
lina, Utah, Washington, West Virginia, and Wisconsin have been issued recently,
and those for other States will follow as the material becomes available. Sec
note, page 5, for a further description of the study.
I/ Elko, Lincoln, Lyon,and Washoe.











Relative increases in delinquency varied widely between the counties
and in any given county were not always the same for area delinquent and
amount of taxes delinquent. The gree.tust percentage increase in taxes de-
linquent was 5,175 percent in Lyon County, and the least increase was 1,006
percent In Washoe County.

Special assessments were delinquipnt on about 13 percent of the acreage
delinquent on the 1928 levies. The corresponding figure in 1932 was 46 percent,
Delinquent special assessments made up 29 percent of the total delinquency in
1928, and 42 percent in 1932. The amount of delinquent special assessments
increased 3,2142 percent between 1928 and 1932, compared with the increase of
1,777 in general taxes.

Payments made during the period covered by the survey cleared 67 percent
of the acreage which had become delinquent on the levies of 1928 to 1931 and
reduced the amount of delinquent general taxes and special assessments by 59
percent. The smaller percentage reduction for taxes than for acreage is ex-
plained by the fact that many of the payments made were nn properties delin-
quent on only one levy, (whereas a-any of the properties on which the t.xes
remained unpaid were delinquent on two or more levies), and by the further
fct that in three of tho four yu.rs the taxes per acre averaged higher for
properties newly delinquent than for those on which delinquency was terminated.

Nearly 59 percent of all properties reported delinquent during the five
years were delinquent on the 1932 luvies, of these the largest group beg-n with
the 1932 levies, the next largest group began with the 1931 levies, and the
third group began with the 1930 levies. A large group, however, had been in
arrears since 192S, and it is probable that many of then Lad been delinquent
even before that year. The properties delinquent for the first time in 1931
and 1932 are of much larger average size than those delinquent in the earlier
years.

Sales of tax certificates, or t-x liens, during the period 1928-32
covered 204,4lS acres, co.:pared with 736,126 acres which bec?no delinquent. 2J
The number of acres against which t'.x certificates were sold annually increased
863 percent from 1928 to 132, cosonared with an increase of 809 percent in
acres delinquent. At the end of the t-ax year 1931 (the first Monday in June
1932) tle acreage on which dtflinquoncy had not been ter.irnated was 116,001
acres, all of which was eligible for sple on the second Mnndpy in July 1932 if
not paid in the interim.

Nine tenths of the certificates sold were "purch-ised" by the counties.
The percentage was 90 In 1928 and 95 in 1932. This indicates that few individ-
uals were willing Rnd able to pay the delinquent taxes.

For the 5-year period, 29 percent of the properties sold were later
redeemed. The proportion redeemed was greater for certificates sold to private
buyers thar. for those sold to the counties. The redemptions were well distribute'

? Includes those carried over from yesrs previous to 1923.












S as to types of property and ir. enurel assessed values avcra:ed hiAher for
S properties redeemed than for tijso unredeeaed.

The number of acres for which t.x deeds wore giver fro:. 1929 to. 1933
equaled 27 percent 3f the number pzcinrst which tax certificates were sold dur-
ing the years 1925 to 1932.3/ The corresponding percentage for properties in-
volved uPs 34. The largest nur..ber of deeds given i. any one year was 69, in
1933.
T.e situation discussed above, and shown by the following tables, in-
dicates a rapid increase i.- rural t-x delinquency. It is apparent, however,
that only a :-inor part of such delinquency led to dispossession of title,
despite the fact that tpx certificates were solid as inst .a. large number of
properties. I- -.:-a.ny cases the tpxes are naid soon aftur becoziw_:i .lelinqucnt
or arc redee...ed soon after bein.. sold. 1Ibny of the re.-ainin, certificates
are htld witho'.t further action on the assu.Zotion that they will be reddei-ed.

The following tables sow s'maries for the four Nev?ia counties. Total
land area, area in fnr s, r-r.A the number of farms for each. of these counties,
for the four counties coz-bined, Pn'J for the State are shov.wn in Tsble 1. Totpl
delinquencies re-oorted for tr( frur counties cc-nbined,onr. the levies of epch
year from 1928 to 1932, art s.,own in Table 2. A total of the amount of taxes
reported delinquent for ll five years ca.n be obtained from Table 2 by adding
together the fi-ures for .ll years, as each of these applies only to the levy
of the year sa.own. This cannot bL done in the cese of the nunmbur of properties,
or nuc.ber of acres, or the assessed values of the delinqnunt properties, be-
cause any property :iiay have been delinquent in .ore than one of the years shown.
Such a property would be included in --:.ore than one of the annual totals, re-
sultina in lbu-olicptior if theue ite-.s wore totaled for the period.

Fi_-ures for "new" or first-year delinquencies (that is, for delinquencies
originating, or bo inning, with each tax yepr fro= 1926 to 1532) for the four
counties are sh.owr. in Table 3. They represent properties which have not before
been delinquent duri:n- the period studied. For the 1928 levies the firiures in
Table 3 should be identical with th-ose in Table 2, because 1923 is the first
year covered by the study -nd all delinquencies reported for that year appear
here ?s new delinquencies. Fir the years following 1928 the new delinquenciestjho
should be less than the total delinquency fl ures civen in Table 2. They show/
rapidity which newly delinquent properties were added to those already delinquent
The extent of delinquency in yc- rs prior to 192S -ay be judged somewhat fro.-: the
amnunts and trends here s-.on for the yuars 1923 to 1932.

Delinquencies terminated 3,uring each tax ye.r from 1928 to 1931 for the
four counties ire shown in Table 4. The ter- 1"delinquencies terminated" is
here used to Indicate that the properties represented did no ecome delinquent
during the period studied. For economy in tabulation the terir.dation of de-
linquencies in 1932 has not been t?.bulated.

_7 Under the law in effect at that tl.e, t-x certificates sold from. 1923 to 1932
were eligible for deed from 1929 to 1933.













Delinquencies paid during the period, classified both by year of levy
and by year within which paid, are shown for the four counties in Table 5.
Delinquencies paid differ from delinquencies terminated in cases where pay-
ment of the delinquency on a Liven year's levy did not fully clear the property
because some other year's levy was still delinquent, and in cases where, though
fully cleared, the property again became delinquent during the period covered
by the study.

Classification of delinquent properties by the period, or duration, of
delinquency is shown for the four counties in Table 6. Each figure in the.
body of the table represents the number of the properties which first became
delinquent in the tax year designated on the same line at the left margin, and
which were last delinquent in the t~x year designated at the head of the column
in which the figure is shorn. As noted above, for 1928 the first, or new, de-
linquencies are actually totals.

A surn.ary comparison of individual county data is made in Tables 7, 8,
and 9. Tables 7 Pnd 3 show by counties selected items of the data given in
Tables 2 and 3 for the four counties coL.bined. The number of acres, the amount
of g-eneral tnxes, and the amount of special assessments delinquent on each levy
from 1928 to 1932, in each of the four counties, are shown in Table 7. The
number of properties and the nu.!ber of acres first delinquent on each levy from
1928 to 1932, in each of the four cnuntibs, are shown in Table 8. A part of the
delinquency shown in Tables 7 and c had been paid prior to the time when this
survey was made. The number of acres, the amount of generall taxes, and the
amount of special assessments still delinquent in each county when the records
were taken are shown in Table 9.

Tax certificates sold during the years 1923 to 1933 and still unredeemed,
for the four counties combined, are shown in Table 10. They are classified by
public and private buyers. Similarly Table 10-a shows tx certificates sold
but later redeemed.

Tax deeds i-iven during the six yee.rs from 1928 to 1933 and the acreage
represented, classified by public .nd by private buyer, are shown in Table 11.

Certain data fror. precodine tables are brought together in Table 12,
per;aittinr a sunmgary view of the development of delinquency during- the period
covered. Starting with 1928 and cui:.ulatinf the number of new delinquencies
minrus the number of delinquencies terminated, ..ivos yearly totals in excess of
the total delinquencies shomn. The excess is recorded in the column headed
"te.-porarily cleared". For 7t. iven year this excess represent s the number of
properties which were tenporprily cleared Juring the year iz question, but weme
delinquent on at least one c.rlier and ore later levy in ttt. period covered.
0-,T.ers of these properties mnan'ed to pay their delinquent t?xes and to pay at
least one levy before it became delinquent, but later they again fell into ar-
rears. Th.us in each year for which both ite:s can be shown the delinquencies
pcid exceeded delinquencies terminated.


Ii










5.

The tables show that a considerable amount of the delinquency in the
four counties was chronic and that the delinquent acreage was increasing. Also
the average period of delinquency was increasing in length. In no year from
192g to 1932 did payment of delinquency equal in amount the delinquency on
that year's levy. The additional, or new, acreage becoming delinquent year
by year fails to account for the increase in amount of unpaid delinquency.
This is indicated by the accumulated unpaid delinquency per acre, which at
the end of each tax year was as follows: 8 cents in 1928, 17 cents in 1929,
26 cents in 1930, 19 cents in 1931, and 23 cents in 1932. The 1928-32 in-
crease is 188 percent. The delinquent acreage carried over from year to year
indicates that at the end of the 1932 tax year the average period of delin-
quency wa.s 1.6 yeers. This figure is Influenced by the large p-nount of
delinquency beginning with the levies of 1931 and 1932. A substantial part
of the delinquency from the earlier yoers appears to be chronic in nature.
It is, as yet, too eprly to determine the extent to which delinquency from the
later levies will become chronic. The former is delinquency which threatens
to become permanent, representing not a slowness of peymont but a complete
stopping of payment. The number of tax sales and t.x deeds indicates, however,
that in relatively few cases wqs procedure c-rried to the point of dispossessinE
the owner of title to the land.

The present report is the sixteenth of a series of State reports on the
subject. The Bureau previously issued a brief summary of preliminary tabula-
tions for 1,536 counties in 31 States. Field work wa.s c trried on in more than
2,000 of the 3.071 counties in the country. The State reports represent de-
tailed tabulations now being completed for about 600 counties in the 49 States.
The tabulations h.ve been made by the Bureau with a grant of funds from the
Federal Emergency Relief Administration.
The first objective of the study was to make available trustworthy
data on the amounts Pnd trends of rural real-estA.te tex delinquency since 1928.
Ti.e final objective will be to analyze the causes and sigr.ific'nce of this
delinquency.
The delinquencies reported represent properties of 3 acres or more,
unplatted and lying outsidu of incorporated places. The "properties" represent
the "parcels" c-rried on the t-x records, end thus the number is somewhat
larger than the number of complete "holdings" which were delinquent. In some
c!'ses the holding of an irU4ividul-1 or company is assessed and taxed in more
than one parcel. "Tax delinquency" as here used indicates failure to pay
taxes before the date when pcr.alty is applicable for nonpaywment. In Nevada,
prior to 1933, orooerty t.xes levied in any calund'r year were due (pen'-,lty
dte) in two equal installments on the first M!on-.y in December of the same
yc-r and the first Monday in June of the follo.virng year. If thc first in-
stallrent was not paid prior to thL, first Monday in December the entire tPx
became due aind subject to a penalty of 15 percent -nd interest at the rpte of
3 percent month. If the first half of the tax w:,s p-id ;:hcn Aue the second
was subject to similar per.lty and interest charges after the first Monday in
June. In 1933 the law wa;s cha-nged to provide for the payment of t-xes in four
equal installments on the first Mondrys of December, March, June, ?nd August.
If the first installment is not paid when duo it is subject to a penalty of
1 percent. If not paid when the second installment beco.,es delinquent, a









penalty of 2 percent is added to both tl.e first and second installments. A
pen:-lty of 5 percent is added to all installments unpaid when the third or
fourth installments become delinquent. The St.te law permits the counties to
sell tax certificates, or tax liens, against all properties tax delinquent on
the second Monday in September (prior to 1933 the second Monday in July). These
certificates :L-ay be. purchased by a private party, or if not sold, they are bid
L.i for the county or the strto. If the property is not redeemed Within two
yerrs from the d'te of sale (prior to 1933 this was one ye-r), the purchaser
has a right to receive a tax deed from the county.


Tqble 1.- L-nd area, f:r,. area, and number of
Status of Nevada and four Nvide. counties


f.rms,


Lrnd area : Number
County of
S Total In f r.ns 1/ farrr.s /

: 1,000 acres : 1,000 acres : Thousands

Elko : 10,918 : 2,005 : .5

Lincoln 6,727 : 31 : .2

Lyon 966 1:8 .3

Washoe h,oo1 : 435 .5

Total four counties: 22,612 : 2,659 : 1.5
Sthte total 2/ 70,285 4,: 01 : 3.4
_/ F-rm R.rea Rnd num:nbcr of f?r...s frni. the 1930 Census of Aericulture.
2/ Includes 13 counties for whlicl. delinquency d'ta were not obtained.

Table 2.- Tot-l Iclinqucncy :f rural rel-estato txes,
fnur-county total, by ycer of luvy, 1928-32

Y?-r : Properties involved : ALount
of :: of taxes
of Assessed dlnun
levy N Tumber Acres : Assessed : delinquent
S: : vpluition


1,000 dollars

266

293

529

1,663

3,790


Dollars

4,172

7,286

7,193

36,215

78,299


192?

1929

1930

1931

1932


Number

167

198

230


Nui.'ber

511,072

57,665

.58,467

243,670

491,373










Table 3.- New delinquency of-rural reil-ost-itc tn.xus,
four-county total: first delinquent on the levy
of the year dcsiznated, 1923-32.


Year Properties involved Amount
of ''"of taxes
levy : nber : Acres Assessed o taxdelinquent
S. .valuation : delinquent
Number. : Number : 1,000 dollars : Dollars

1928 I/ : 167 : 54,072 : 266 4,172

1929 132 : 41,239 : 232 5,717

1930 : 16s : 44,14 : 473 5,738

1931 30o4 : 211,471 : 1,5114 30.392

1932 : 459 : 395,203 : 2,652 55,451

l/ The 1929 fiL-ares represent -.11 rural properties delinquent on the levy
of that year. The carry-over from prcviius levies is not known.



Table 4.- Terminated delinquency of rural real-est-te taxes,
four-county total; last delinquent on the levy of the
year dcsilnated, 1928-31



Year PropErties involved Awount
of : of tqxes
levy : Nuzbcr Acres : A.;essod delinquent
:: vlati on _______t____
N"uber NL;.rjber : 1,000 dollars : Dolj ._

192S 7 : 30,919 : 127 2,350

1929 : 102 : 32,605 : ll 4,2-1

1930 : 74 : 23,257 : 155 2,715

1931 209 : 143,141 : 667 13,730






Table 5.- Payment of delinquency of rural real-estate taxes
prior to April 1934, four-county total, by year of levy,
and by year of payment, levies of 1928-32

BT-YA R OF EVY


Year Properties involved Amount
Year of taxes
: Nvmber Acres Assessed d
: : : vluat Jar: delinquent
Year : Numbcr : Nurter 1: ,000 dollars --Dollars
of
levy:

1928 95 : 29 302 167 2,1487
1929 111 : 31 ,324 : lg4 : 4,72g
1930 133 : 31529 : 267 ,974
1931 274 : 140 927 : 1,014 26,091
1932 259 : 249 190 : 1,652 30,280


BY YEAR OF PAYMENT

YeRr
;ai: d:

1923 S : 1,518 : 4 96
1929 46 : 12,975 : O0 1,939
1930 72 : 13,345 : 115 2,123
1931 99 : 25,260 : 243 5,729
1932 15S : 51,473 391 9,653
1933 272 : 229,614 : 1,531 30,259
Unknown/ : 195 : 136,375 : 762 15,076
Released_/ : 22 : 6,712 : 103 3,695
1/ Includes payments -ade between January 1, 1.34 and April 1, 1934
(approximate date).
2/ Includes those released or abated.


Table 6.- number of delinquent properties,
four-county tot-l.1, distributed by period
of delinquency, 1923-31 1/


Properties last delinquent
Levy first : on levy of:
delinquent : 1928 1929 1930 1931


1928 : 87 : 26 11 : 13
1929 : 76 : 14 : 21
1930 : 49 : 4i
1931 : 134
l Distribution cannot be made for 1932.. .
1/ Distribution cannot be rmade for 1932.


I.1








Table 7.- Total delinquency of rural real-estate taxes, four counties, by county and
by year of levy, 1923-32


SAcreage General taxes : Specinl assessments
County-
1928: 1929: 1930: 1931: 1932: 192 : 1929 : 1930 : 1931 : 1932 : 1928 : 1929 : 1930 : 1931 : 1932
*_______ ____ S S S_*_ S S S___
:1,000:1,000:l,000:1,000:1,000:1,000 :1,000 :1,000 :1,000 :1,000 :1,000 :1,000 :1,000 :1,000 :1,000
:acres:acres:acres:acres:acres:dolls.:dolls.:dolls.:dolls.:dolls.:dolls-,-dols.: dolls :dolls ..dolls.

Elko : 22: 23: 20: 124: 245: 2: 3: 1: 10: 32: l/ : : /: /: 2
Lincoln : 2: 1: 2: 4: 10: _/: i/: 1: 1: 3: 0: 0: 0: 1: i/
Lyon : 2: 4 7: 32: 53: i/: 1: 3: 17: 21: 2: 2: 8: 23: 54
Washoe 28: 30: 29: s4: 178: 2: 3: 2: S: 22: I/ : / 1: 2: 2

Total : : 585 5': 244: 491: 4: 7: 7: 36 78 2: 2: 9 26 58
t 5 0
1/ Less than 500.
i


Table 8.- New delinquency of rural real-estate taxes, four
levy of year designated, by county and by


counties, first delinquent on the
year of levy, 1928-32


Properties Acreage
County :
:,1923 : 1929 : 1930 : 1931 : 1932 : 192S : 1929 : 1930 : 1931 : lI32
5 5 5 5 5.


Lyon
Washoe
Elko
Lincoln

Total


:Number:; umber: Number: Number: rNumber: 1,000
S: : : acres
.1i : :
S 13: 13: 42: 90: 14o: 2
3: 55: 81: 114: 174: 29
62: 60: 37: 79: ll1: 22
S 9: 4: 8: 21: 34: 1


167: 132: 163: 304: 459:
S S 5 .


1,000
acres


: 1,0
Sacr


54


100 : 1,
es : ac

7

18
1:


2424


000 1,000
res acres

27 : 37
66 : 124
ll6 : 216
2 8


211


3S5


Ij/ Less than 530.


*
ft
*
*


*
*










Table 9.- Unpaid delinquency of rural real-estate taxes, April 1934, f~ur counties,
by county and by year of levy, 192?-32


: Acrea!-e General taxes Snecial assessments
County : : : : :
1922 1329: 1930: 1l31: 1932: 192 : 1923 : 3 : 1931 : 132 : 192 : 1939 : 1930 : 1931 : 1932

: _______ _____ _______________ _____ __________ _____ ____________ ________ _____ ____ ____
1.O00: 10 0 1.00: 1,~,000 I.C:)1,000 1 ,003 1,0-j0X T0^ 1,0 T, 100100 100' -1.000
: acre s: acres: ricre s: acres: acres: dolls. :d-lls. :dolls. :dolls. :dolls. :dolls.dolLs. :dolls :.djlls,.1dolls

Elko : 10: 9 : 76: 112: 1 : 2 : /: : 19 : 0 : I : I / : 1
U
Lyon 2 2: t4 7: 51: /: _/ 3 19 1 2 : 5 : 13 : 53

Lincoln I/: 1 2: 6: L: I/: I/: I/: 1 : 0 : 0 0 : J : 0

Washoe : 14 14 : 13 : 13: 73:-- : 1 : 1 : 1 : 9 : j: I/ : / : 1 : 1


Total : 24 : 26 : 27 : .10: 242: 2 : 3 : 2 : 10 : : 1 : .2 : 5 1: : 55
*/ Less than 500.
IJ Less than 500.


.. ........... ..... .............^........ .. .. _...nK .... ..........,^fl^ ^^ ^~ ffi^ ^^ ^ ^ ^^ ^ ^ ^r^ ^ ^^ ^ ^ ^^ i^ ^^ ^ B^^ ^o ^t^a











11.


Tablc 10.- Tax certificates sold *-.id still unredeemed
April 1934,four-county total, by type of buyer
-and by year of se.l, 1920-33


PRIVATE BUYERS

Ge ne ral Sncal
Year : Nuber Acres General Special
taxes assessments
Tl.iDmber : ITu-becr : Dollars : Dollars

192 : 6 : 1,225 111 : 0

1925 : 4 : 770 .: 117 : 0

1930 : 3 : 520 : 90 : 0

1931 : 2,33' 260 : 26

1932 5 5,76z 1,235 : 2

1933 : 0 0 0 : 0
*

PUBLICr BUYERS

S
192. 76 : 23,601 1937 : 1,311

1929 : 53 : 15.501 1.3 : 1.497

1930 : 0 : 23,235 : 2,623 : 5.419

1931 151 : 43,614 : 0,763 : 10,055

1932 371 : 147,421 : 46,532 : 40,60o
9 *
1933 :4 : 1,155 : p53 : 673
1 93





12.


Table 10a.- Tnz certificates sold, .nd redeemed prior to
April 1934, four-county tot.l,by type of buyer
-nd by yc-'.r of sale, 192S-33

PRIVATE BUYERS


Ye r N Ti-.b e er

Number

192 : 5

192 : 0

1930 : 5 :

1931 : 29

1932 : 16

1933 : 0


r Gonoral
Acres
taxes

Nu -ber : Dollars

1 267 : 364

0 0
o : 0

2,501 L 70

9,075 4,1o

7,022 : 1,93.-

0 0


S Special
: assessments

Dollar

191

0

'335

S 3,953

2,424

: 0


FJBLIC BUYERS


1921 l1" 6,071 1,

1929 : 22 : 4,492

1930 : 25 : 4,292 : 1,

1931 : 116 4o: ,6go : 11,

1932 : 73 : 49,142 : 16,

1933 : 0 : 0


657

911

4;I
376

647

0


452


1,371

8,6s9

2,6g3

0






13.


Table 11.- Tax deeds given, four-county total,
by type of buyer and by ycar of decd,1923-33


Year Private buyers Public buyers
Year --------* ----------
: Number Acres : Nuzber : Acres

: Number : Number : Number : Number

1923 : 2 : 350 : 13 2,230

1929 : 0 0 9 2,615

1930 : 7 2,273 29 11,03G

1931 : 4 560 : 30 : 9,530

1932 : 4 451 : 35 : 12,292

1933 : 5 1,720 : 64 : 15,079


Table 12.- Number of delinquent properties, tax
certificates and tax deeds, sunmarized from
tables 2 to 11


By year of levy


By calendar year


Year :


1923 :

1529 :

1930 :

1931 :

1932 :

1933 :


Newly : Delin-:Delin-
delin-:quency :quency
quent :termi- : paid
:nated :


167:

132:

163:

30o4:

459:


37

102

20974
209


55



133

274 :

259


l/ Number of properties cle'r for
delinquent.
2/ Includes those later redeez-ed.


: Tot-l
:delin-
: quvnt


lb7

133

230

463

740


:Tez-por-: Tax : Tax :
: arily :certi- :ccrti- :
:cleared: fic'atcs:fic-tcs:
/: I : sod :redee1-:
* 2 :ed 3 :


24

43

45


105

79

113

304 :

469


23

22

30

145

Z9


the year in question, but later arrin


3/ Classified by year within which sold.


Tax
deeds
given





3 1262 08929 9019




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