Here are some Commonly asked legal questions concerning tax sale certificates and liens:

Question:

• Can a joint owner of property pay taxes, obtain a tax sale certificate and use that to force out the co-owner?

Answer:

• No. Generally, the co-owner has a responsibility to the other owner. Unfortunately, this usually requires judicial intervention.

Reasoning

 As to the status, generally, of a co-tenant who becomes a purchaser at tax sale of property held in co-tenancy I refer you to 72 Am.Jur.2d 233, State and Local Taxation §  940, et seq., also 20 Am.Jur.2d 171, Co-tenancy and Joint Ownership §  72 et seq.  As to the status of a purchaser at tax sale of real estate in this state, in Union Central Life Insurance Company v. Hoilien, 244 N.W. 116 (S.D. 1932) the Court stated 'when a purchase is made at tax sale by a private bidder, the tax is paid and the purchaser is entitled to a tax receipt.  The state and the local taxing district have no further lien upon the land for the payment of taxes.  On the other hand, if the county is a purchaser, the tax remains unpaid until redemption is made, the certificate is assigned, or the land is sold by the county after title is acquired by tax deed.  The sale of land to a county is merely a process for enforcing the collection of the tax.'  In Brown v. Warner, 107 N.W.2d 1 (S.D. 1961), an action to determine adverse claims to real estate, the court stated 'It seems a well-recognized rule that one under a legal or moral obligation to pay the taxes is not in a position to become a purchaser at a sale made for such taxes.  A purchase made by one so situated is treated as a payment of the taxes . See Full Opinion

_______________________________________________