201 Wis. 368 | Wis. | 1930
The petition of Wood County disclosed a situation with reference to the affairs of the Wood County Drainage District very similar to that existing in the Dancy Drainage District, as disclosed in the case of In re Dancy Drainage District, 193 Wis. 118, 213 N. W. 885, and again in 199 Wis. 85, 225 N. W. 873. Neither the general taxes nor the drainage assessments have been paid on a very considerable portion of the lands of said district. Such lands have become delinquent for the general taxes and the drain
It is contended that such additional assessment can only be made to pay principal and interest already due, and that
It is contended by appellants that the county did not have such an interest in these delinquent tax and drainage certificates as to enable it to make the petition which instituted these proceedings. That the county had an interest in the collection of the general taxes unpaid upon these lands would seem apparent; but further discussion of its interest is beside the mark, because the statute under consideration expressly provides that the circuit court may act under its provisions “upon the application of the county, the commissioners, or of any creditor or bondholder of the drainage district.” An analysis of the county’s interest in the matter or a consideration of the results of the proceeding so far as the interests of others may be affected, cannot affect the plain authority thus conferred upon the county by the statute.
Appellants make the further point that in determining the amount of the last .assessment, interest on the assessments
Sec. 89.02, Stats., provides that “ ‘Cost of construction’ shall include reasonable attorney fees for petitioners and commissioners, damages to lands and corporations both within and without the district, and all expenses, of whatever nature, incurred in the organization of and in the construction and completion of the work of a drainage district.” This sweeping and inclusive provision does not include interest as a part of the cost of construction. It is to be noted that if the cost of construction be paid in cash, the item of interest does not enter into the equation. Although it is provided by sec. 89.35 that the court may order the assessment for construction to be paid in not more than fifteen annual instalments, it also provides that “unless otherwise ordered, such assessments shall be payable at once,” and that at any time before the commissioners have entered into a contract to borrow money upon notes or bonds based upon such assessment any owner of land may pay into court the amount of the assessment against his land or any tract thereof together with the interest thereon at the rate of six per cent, per annum from the date of entry of the order of confirmation to the date of such payment. From this it ap
By the Court. — The order appealed fr.om is affirmed.
In case that any of the lands so bid in by the county shall have not been redeemed or certificates assigned within the period prescribed by the statutes relating to general taxation, the circuit court may, upon the application of the county, the commissioners, or of any creditor or bondholder of the drainage district within which said lands are located, direct the treasurer of such county to offer said lands for sale at public auction, in such manner as the court shall direct, and notice of such sale shall be served upon the parties interested by publication once each week for three successive weeks in a newspaper published in the county, by posting in five public places in the drainage district and by mailing a copy of the notice to each interested party whose postoffice address is known or can by reasonable inquiry be ascertained and to the secretary and clerk of each corporation affected. Report shall be made and deed issued in the manner provided by sections 278.16 and 278.17, and from the moneys received from the-sale of said lands the county treasurer shall first deduct any unpaid general taxes due the county and the costs of such proceedings, and shall pay the balance of such moneys in the manner and to such creditors or bondholders as the court shall direct. When lands shall have been finally sold under order of the court as provided herein, they shall be released from all lien of assessments levied prior to the time of such sale.