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Lands returned subject to sale, etc,
to sale, etc.
SEC. 49. All lands and interest therein returned to the county treasurer as provided by law upon which the several taxes, interest and charges shall not be paid, or be charged back to the proper township or city, shall be subject to sale and redemption as hereinafter provided, and shall be sold by the county treasurer, in the county in which the lands
were situated at the time such taxes were assessed. Who may pay
SEC. 50. Any person may pay the taxes or any one of any or all taxes, the several taxes, on any parcel or description of land
returned as aforesaid, or any undivided share thereof, with interest computed thereon from the fourth day of February next after the same were assessed at the rate of one per cent per month, and office charges with four per cent as a collection fee to the county treasurer of the county in which the lands are situated, at any time before they are sold: Provided, That on all descriptions of land on which any of the several taxes remain unpaid for one year from the first day of July, next after the same has been returned to the county treasurer, there shall be charged an additional forty cents to cover the cost of advertising and selling the
same. Lands subject SEC. 51. All lands returned to the county treasurer, as
provided by law, on which any of the several taxes remain unpaid one year from the first day of July next after said return, and have not been charged back to the towuship or city, shall be subject to sale and redemption as herein
after provided. Petition of SEC. 52. As soon as practicable after the first day of July to circuit court. in each year, the county treasurer shall prepare and file in
the office of the county clerk in each county in which lands are to be sold under the provisions of this act, a petition addressed to the circuit court for said county in chancery, stating therein by apt reference to lists or schedules annexed thereto a description of all lands in such county upon which taxes have remained unpaid for more than one year from the first day of July after the time fixed by law for their return to the county treasurer, and the total amount of the several taxes with interest computed thereon, respectively, to the time fixed for the sale thereof and a collection fee of four per cent extended separately against each parcel of land, and he shall include with and add to the total amount against each parcel one dollar for the cost of advertising and other expenses of sale, which costs and other expenses shall become a charge against all parcels of land on which the taxes shall remain unpaid for more than one year from the first day of July next after the time fixed by law for their return to the county treasurer, and such costs of
advertising and other expenses shall be added to and colPrayer for lected with the taxes whenever paid thereafter. Such peti
tion shall pray a decree in favor of the county in which such delinquent lands are situated for the payment of the several amounts so specified therein, and each of them and in default thereof [that] the several descriptions of land upon
which such taxes were assessed be sold. It shall be signed by How signed. the county treasurer and need not [be] otherwise be verified, and shall be deemed equivalent to a bill in chancery to enforce the lien for such several taxes, interest and charges, averring their validity, that they have not been paid, and praying for a sale to enforce such lien.
SEC. 53. The petition shall be in a substantial record Form of book, with the lists of the lands and taxes annexed following the same therein. Such record shall be ruled with appropriate columns, one containing a description of the lands, with columns for the State, county and several township taxes, with interest computed on each separately and added thereto, and a column for the costs and charges claimed due on each parcel of land opposite thereto; also with blank columns, one with a heading, “Parts of descriptions paid
a before sale or withheld;" another, " By whom paid;" another, “ Amount paid before sale;” another, “ Amount decreed against lands;" another, “Special orders;” another, " Tax for which parcel sold;" another, “ Interest in each parcel sold;" another, “Name of purchaser;" another, “ Address of pur
, chaser;" another, "Number of certificate;" another, “Remarks." The county treasurer may add such other columns as he may find necessary. The word petition shall be construed to Word "petition” include the lists annexed thereto. Said record shall be called construed. “Delinquent tax record.” Parts of descriptions of lands Called delinupon which taxes are paid before sale, or which are record. withheld from sale, the amount paid on taxes before the sale, amount
of taxes, interest and charges decreed against lands, special orders made by court relating to any parcel of land any
tax, the interest in each parcel of land sold, the name of each purchaser and his address, and [the] number of certificate of sale shall be entered in said "record under their appropriate headings, opposite to the description of lands affected thereby. After Clerk shall issue the filing of said petition, and as soon as he shall receive the subpoena. same, the county clerk, acting as a register in chancery, shall issue a subpæna directed to each delinquent taxpayer named in the tax roll who is a resident of this State, to appear and answer said petition within twenty days after the return [day] of said subpæna, or in default thereof said petition will be taken as confessed by such delinquent taxpayer, which subpana shall contain the several descriptions assessed to such tax payer as shown by said roll. Said subpæna shall be when returnmade returnable not less than ten days nor more than thirty days from the issuance of the same, and
be served Service of, etc. by any sheriff, under sheriff, deputy sheriff, constable, police officer or other officer who has power to serve legal papers, and shall be personally served upon such delinquent taxpayer, if he can be found within this State, in the same manner as subponas in chancery are served, and return of service shall be filed in the county clerk's office and shall become a part of the proceedings in the matter of said peti
When delinquent resides in other county, etc.
When personal tion. When personal service is had, further proceedings service had, etc. shall be taken therein, as far as consistent with the pro
visions of this act, in the same manner as in circuit courts in chancery. Whenever the delinquent taxpayer is a resident of the county wherein the taxes are to be collected, service shall be made by one of the officers hereinbefore designated, whose return of service filed in the matter shall have the
same force and effect as returns upon subpoenas in chancery Fee of officer, have when made by proper officers serving the same. The
officer serving such subpæna shall be entitled to a fee of twenty-five cents for service of each subpæna and ten cents for a copy thereof served upon such delinquent taxpayer and ten cents for each mile necessarily and actually traveled one way in making such service, and when made by an officer residing at the county seat where said matter is pending, the distance so traveled shall be reckoned from the county court house to the place of making such service: Provided, That when two or more subpænas are served at the same time or place upon different taxpayers, only one mileage fee shall be charged. Where the delinquent taxpayer is a resident of the State, but not of the county wherein the taxable property is located, it shall be the duty of the sheriff of the county wherein said taxable property is located to transmit said subpona to an officer who can serve the same and who lives nearest to said delinquent taxpayer, and said officer shall make due service upon such delinquent taxpayer, and after making his return of service, which return of service shall have the same force and effect as if made by an officer residing in the county wherein such taxable property is located, such officer shall return said subpæna to the sheriff from whom the same was received, who shall deliver
the same to the county clerk to be filed in the matter of When not enti
said petition. No delinquent taxpayer shall be entitled to personal notice of the filing of said petition whose title to the lands delinquent is not of record in the office of the register
of deeds of the proper county at the time of the issuance of Fees of officers, said subpoena unless he be in actual possession thereof. The
officer making such service shall receive the sum of twentyfive cents for making and certifying to the service of the same and the sum of ten cents for a copy of the subpæna left with such delinquent taxpayer and ten cents for each mile actually and necessarily traveled one way in making such service, together with a further sum of ten cents for returning said subpæna to the sheriff who transmitted said subpæna to him, and the sheriff transmitting any such subpæna shall receive the sum of ten cents for each subpæna so transmitted. The county clerk shall be entitled to a fee of ten cents for each subpæna issued by him covering one description of land and an additional fee of two cents for each additional description in any one subpæna, and not more than one subpæna shall be issued against any one delinquent taxpayer. If service of such subpoena cannot be made the return of the officer shall so state, together
tled to personal service,
County clerk fee.
If service is not bad, etc,
be taken as
with the reason therefor. If any delinquent taxpayer who when decree to has been personally served with subpæna shall not appear to confessed, etc. defend against the said petition within the time in this section provided, the same shall be taken as confessed by him, and thereupon a decree may be entered against him unless said confession shall, upon application to the court, at a time before said decree is taken, be set aside. Such decree may be taken either in term time or at chambers.
All fees Fees, etc., to be and expenses incurred by virtue of this section shall, as soon as incurred, be a charge against the lands properly chargeable therewith and shall be added to and collected with the taxes when paid thereafter: Provided, That when Proviso. more than one description is contained in the same subpæna the total cost of issuance and service thereof shall be apportioned pro rata among said descriptions.
SEC. 54. The county treasurer shall cause a copy of said Publication of petition to be published at least once in each week for four successive weeks next prior to the time fixed for the hearing thereof, in some newspaper to be selected by him: Provided, Provise, It shall be sufficient to print against each parcel the notice, contents "Amount of each separate tax and interest," and "Charges," of, etc. due on each. He shall also publish therewith for a like time a notice, by him signed, stating therein in substance that such county has filed such petition in the circuit court for such county in chancery, referring to such copy; that it claims a decree against each parcel of land therein described for the amounts specified; that such petition will be brought on for a hearing and decree at the next term of such court, [to be held] at a time and place in such notice specified; that all persons interested in such lands against whom a decree shall not have been taken desiring to contest the lien claimed thereon for such taxes, or any part thereof, shall appear in said court and file with the clerk thereof their objection thereto on or before said day, and that in default thereof a decree will be taken as prayed for in such petition. In such notice he shall also state that on the first To contain also Monday of May next thereafter, the lands described in said lands, etc. petition, and for which an order of sale shall be made, will be sold for the several taxes, interest and charges thereon, as determined by such decree, at some convenient place in said county to be named in said notice. The publication of the Publication notice aforesaid shall be equivalent to a personal service of personlent to notice on all persons not personally served who are interested service, etc. in the lands specified in such petition, of the filing thereof, of all proceedings thereon and of the sale of the lands under the decree, and shall give the court jurisdiction to hear such petition, determine all questions arising thereon, and to decree à sale of such lands for the payment of such taxes, interest and charges thereon. The circuit court in chancery shall Jurisdiction in have jurisdiction to hear, try and determine the matters alleged in such petition, even though the amount involved therein be less than one hundred dollars.
Legality of taxes presumed.
Duty of prose
Sec. 55. It shall be the duty of the prosecuting attorney cuting attornoy.
to prosecute all such proceedings on the part of the State. In case of
If he shall refuse, neglect or be unable to do so, the court shall refusal, etc,
appoint some competent person to take charge of and pros-
of supervisors may employ some competent person to prosecute Proof of publl. such proceedings or assist therein. Proof of the publication catlon required. of the notices herein required shall be filed before any final
order is made.
writing his objections thereto with the clerk of the county, on
therein specified. If within the first five days after the day time given.
fixed in such notice for the hearing of such petition it shall be
may seem proper, not exceeding five days. The court shall petition, etc.
give precedence to the hearing of such petition over all other
unless the contrary is proved. Evidence shall be taken in Evidence, etc.
open court. All oral testimony shall, at the request of any
parcel its just proportion of the taxes, interest and charges. Of illegal taxes, If any tax shall be found illegal, it shall be rejected.
part of any tax shall be found illegal, such part shall be set Decree, amount aside, and the remaining tax shall be declared valid. The
total amount of taxes, interest and charges as fixed by the
each parcel of land in the column of said record under the Order, entry of, heading “Amount decreed against lands.” If the court shall
make any order setting aside the taxes on any parcel of land,
full name or initials, and such entry shall have the same effect Final decree, as if made and entered as a part of the final decree. At least time of, effect,
ten days prior to the time fixed for the sale of such lands, the etc.
court shall make a final decree in favor of the county for such
In case of joint assessment.
of, entry, etc.