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State Assignment CertificatesWhen searching through your indexes you may find documents identified as “State Assignment Certificates” and may be wondering, “What is this?” The documents and the process behind them were legislated away in 1971, but here is how they worked:Persons knowing of the tax delinquency of a parcel could apply to the County Auditor for a certificate by which the State “assigned” to the certificate holder its right to forfeit property for the non-payment of real estate taxes.The certificate holder’s responsibility was to perform all the necessary steps—service of notice, etc.—that the State (through the County) would otherwise perform. When all the steps were completed, the certificate holder would present the certificate together with proof of compliance to the Auditor/Treasurer. If all was in order, the Auditor would certify to that on the certificate and transfer the property to the certificate holder, who would then record the certificate with us. Or not. The tract Index in St, Louis County shows ten pre-1971 certificates that have been recorded since 1987. If one is presented to you for recording, be sure it goes to the Tax Department first. It is likely that the notion of “If you pay the taxes on someone’s property for seven years, it’s yours” arose from the program, but it was only a myth and never was true.A couple of reasons that the State Assignment Certificates were extinguished are:1. The people most knowledgeable as to what property was tax delinquent were likely County employees. That gave them an unfair advantage over others who might choose to acquire a State Assignment Certificate.2. State Assignment Certificates that were certified and recorded conveyed all the interests that the previous owner/taxpayer owned in the property, including mineral interests. By 1971, the ownership of severed mineral interests had become an issue with the passing the severed mineral statute in 1969. Extinguishing State Assignment Certificates and replacing them with State Deeds resulting from the auction of fully tax forfeited property is advantageous on several fronts.1. Auctions of tax forfeited property reduces the advantage that county employees had over the general public.2. Selling tax forfeited property at auction raises revenue for the county and the State.3. State deeds resulting from the auctions, sever any existing minerals to the State.C.A.R 6/22/2017 ................
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