OAG 40-38.

Case DateAugust 17, 1940
CourtOregon
Oregon Attorney General Opinions 1940. OAG 40-38. 46OPINION NO. 40-38[20 Or. Op. Atty. Gen. 46]County taxes barred by foreclosure of mortgage securing loan from rural credits loan fund.August 17, 1940.Mr. Lewis D. Griffith,Clerk, State Land Board. Dear Mr. Griffith: Under date of August 15, 1940, you state that sometime ago the state land board foreclosed a mortgage against Edna M. Short, administratrix, et al., securing a loan from the Rural Credits Loan Fund created by Article XI-A of the Constitution of Oregon; that Marion county was made a party to said suit for the purpose of barring its lien for taxes which had been levied and assessed against the premises for the years 1935, 1936, and 1937; that said county defaulted and a decree was entered foreclosing the mortgage and barring each and all of the defendants, including Marion county, of all right, title, interest, claim, lien or estate in and to the premises described therein and in the sheriff's deed mentioned herein; that the property was sold pursuant to execution, and that the state of Oregon became the purchaser. It appears from the records submitted by you that sheriff's deed was duly executed in favor of the state of Oregon under date of February 21, 1939, and recorded in Volume 237, page 154, Deed Records for Marion county; that your petition was filed with the county court of Marion county for an order instructing and authorizing the tax collector of Marion county to cancel the taxes, penalties and interest accrued to date on all taxes on said lands for the years 1935 to 1939, both inclusive, but that the county court has refused to issue such an order and is including said property in its present tax foreclosure proceedings. You request me to advise you whether or not Marion county can foreclose its claim of lien for such taxes, in view of the decree of the circuit court. Section 4 of Article XI-A of the Constitution provides:
"Said state land
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