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Report of sale, filing of, etc.
Objections, filing of, etc.
In case sale is set aside,
other matter which may be filed in the office of the county
SEC. 67. As soon as possible after the conclusion of any sale, and within twenty days after the day named in the notice for the commencement thereof, the county treasurer shall make and file with the clerk of the court à report of such sale, therein referring to such tax record for the particulars thereof. All sales shall stand confirmed, subject to the right of redemption provided for in section sixty-four, unless objections thereto are filed within eight days after the time limited for filing such report without the entry of any order of further notice. The practice with reference to setting aside such sale shall be the same, so far as applicable, as in a sale in equity on the foreclosure of mortgages: Provided, That no sale shall be set aside after confirmation, except in cases where the taxes were paid, or the property was exempt from taxation. In such
the owner of such lands may move the court at any time within one year after he shall have notice of such sale, to set the same aside, and the court may so order upon such terms as may be just: Provided also, That no sale shall be set aside after the purchaser, his heirs or assigns, has been in actual possession of the lands for five years. If a sale is set aside, the county treasurer shall refund to the purchaser the amount paid at time of sale.
SEC. 68. Any person owning any of the lands sold as aforesaid, or any interest therein may, on or at any time previous to one year from and after the thirtieth day of September next succeeding such sale, redeem any parcel of such lands, or any part or interest in such lands, by showing to the satisfaction of the county treasurer that he owns only that part of interest in the same which he proposes to redeem, by paying to the county treasurer the amount of the sale of the parcel of land, or the portion thereof wished to be redeemed, and interest thereon from the date of such sale at the rate of one per cent per month.
SEC. 69. Upon the payment of the redemption money and interest thereon to the county treasurer aforesaid, he shall issue a redemption certificate in the usual form and record the same in the sales book, with the date and amount of payment.
SEC. 70. Each county treasurer shall, at the October session of the board of supervisors of his county, present to such board a list of all lands illegally or improperly assessed or described; also a list of all taxes overcharged or charged back to the several townships and cities for any reason contained in this act, and the board of supervisors shall take the same under consideration and shall order the said amount re-assessed on said land if practicable or otherwise dispose of the same.
Redemption of lands sold for taxes, etc.
Certificates of redemption,
List of illegal assessments, etc.
SEC. 71. Whenever any court of competent jurisdiction In case deed is shall by decree annul any deed executed by such county treasurer as aforesaid, the clerk of such court shall, on the payment, by any party interested, of fifty cents, deliver to such person a certified copy of such judgment, decree, or order, which certified copy of such judgment, decree or order shall be a proper subject of record in the office of the register of deeds of the county in which the land is situated, and on recording the same, the register shall enter in the margin of the record of the tax deed affected by such record, a brief statement of such judgment, decree or order.
SEC. 72. All lands heretofore or that may be hereafter Lands bid off bid off to the State for taxes, which have not been redeemed to State. or otherwise disposed of, shall be offered for sale by the county treasurer at the tax sales provided to be held the first Monday of May for the State taxes.
SEC. 73. The Auditor General shall furnish to each Auditor General county treasurer in the month of February prior to the tournish
, statemonth of May in the year in which such tax sales are held as provided in this act, a full and complete statement of all lands in his county that may have been bid in for the State, remaining unredeemed or not otherwise discharged; and the county treasurer, with the list so furnished, shall prepare a complete statement of all land bid off for taxes.
SEC. 74. Such statement shall exhibit the aggregate What statement amount of all sums due to the State on each description of land, including interest thereon, at the rate of six per cent per annum from the time the land was bid in to the State, until the said first Monday in May, the time of said sale heretofore provided for by this act, and include lands returned by the Auditor General and the lists kept by said treasurer.
SEC. 75. The county treasurer shall cause to be published Notice of sale, for four weeks successively (which shall be construed to publication, etc. mean four publications once a week) next previous to the first Monday of May in the years provided by this act, a notice that the lands described in such statement will be sold by him at public auction at the time and place designated for the regular tax sales.
SEC. 76a. At the time and place designated in the notice, Sale of such the county treasurer shall proceed to sell said lands last mentioned and continue the same from day to day, except Sundays, until the whole have been offered, and any person bidding on any of said lands, shall be subject to the requirements, provisions and penalties of section sixty-two of this act.
SEC. 766. In all cases where a description of land is state and county offered as State or county tax land, and the same description or any part thereof shall be offered in the list of sands etc. delinquent for taxes, as provided in section sixty-two of this act, the county treasurer shall inform the person bidding for the same of that fact, and such person shall be
tax lands delin. quent for taxes,
Treasurer to refuse bid.
Certificate of sale.
When deed to issue, etc.
In case of loss of certificate, etc.
required to purchase said description at the same time, and if he refuses so to do, the treasurer shall refuse his bid, and shall again offer it as if no bid had been made thereon.
SEC. 77. The county treasurer shall, on payment of the purchase money of such sale, issue a certificate of sale to the purchaser, in such form as is prescribed by section sixtyfour of this act, number the same, and shall enter the name of the person to whom the same was issued, with the number, date and amount thereof, in a book kept in his office for that purpose.
SEC. 78. After the period of redemption provided for in this act shall have expired, the county treasurer on presentation and surrender of such certificate, shall issue to the purchaser, his heirs or assigns a deed of conveyance except when the same has been redeemed or bid off to the State for a future year, and in case of redemption the amount of the redemption shall be paid to such person: Provided, That such deed shall have the same force and effect as is given by section sixty-five of this act.
SEC. 79. In case of the loss of such certificate of sale, the purchaser or his legal [representative] representatives or assigns, may file his affidavit duly verified of such loss, and that he was, at the time of such loss, the bona fide and legal holder and owner thereof. The county treasurer shall thereupon execute, as aforesaid, a deed for the land described in said certificate, if the same shall not have been redeemed, in the same manner as though it had been presented and surrendered. The county treasurer shall execute a second deed of lands conveyed as herein provided, in all cases in which he shall be satisfied, by sufficient proof, that the original deed and record thereof has been lost or destroyed, which said deed shall declare upon its face that it is a second deed, and shall recite the loss or destruction of the former deed and its date, if possible. Such deed shall insure to the benefit of the grantee in the first deed, his heirs or assigns, as the case may be, and shall have the same force and effect as said first deed. Before the execution of such] said deed the party applying therefor shall pay to the county treasurer the sum of fifty cents.
SEC. 80. Any person may purchase any State tax lands of such county treasurer by paying therefor the amount for which the same was bid off to the State with interest on the same at the rate of one per cent per month from date of sale.
SEC. 81a. Upon the payment to the county treasurer as aforesaid, he shall execute to the purchaser, a deed conveying all right, title and interest of the State or county to said tax lands acquired by virtue of the original sale or sales to the said State or county.
SEC. 816. All of the provisions of law relative to deeds executed by the county treasurer on the surrender [of] certificates of sale of State tax or county tax lands, issued by the
When second deed to issue, etc.
Purchase of State or county tax lands,
Deed for same,
several county treasurers, shall be applicable to deeds executed by him for lands purchased at his office pursuant to the provisions of this act.
SEC. 82. All expense of sale, postage, and other charges Expense of incident to the sale of lands bid in to the State as aforesaid, shall be paid out of the contingent fund of the county.
SEC. 83. In all cases where it shall become necessary, in In cases of ejectthe prosecution of an action of ejectment by any person ment, etc. holding an adverse claim to any lands hereafter bid in for the State as provided in this act, the Auditor General, and for lands hereafter bid in for the State by the county treasurer the said county treasurer may be defendant, and in all cases in the prosecution or defense of an action of ejectment or trespass by any person holding or claiming land • under any deed or deeds or other conveyance of land bid off or purchased for delinquent or unpaid taxes, the party May show title, reclaiming under and by virtue of such purchase for unpaid etc. taxes may show his title to said land and premises, whether the same was derived under one or more purchases or sales for taxes or otherwise, and may give in evidence any and all deeds of conveyance or other legal evidence of such purchase as aforesaid, which he may have received on sales for taxes, and may claim title under any or all of them.
SEC. 84. Neither the sale of State tax lands, nor the sale sale not to of any of the bids of the State for which the time of prejudice colec. redemption has not expired shall, in any wise prejudice the rights of the county to enforce the collection of any tax subsequent to the year or years for which the same has been sold as aforesaid, and for the taxes and charges remaining unpaid for said subsequent year or years, the county treasurer shall cause such lands to be offered in regular succession at the next ensuing annual sales sale for taxes, giving notice as required by law unless previously redeemed or otherwise discharged.
SEC. 85. The Commissioner of the State Land Office shall, Lists of partduring the month of March [in] of each [year], furnish to stead lands, etc. the several county treasurers a list of all part-paid State lands, and also of all licensed homestead lands that have been licensed for a term of five years and over, together with a list of all State lands in their respective counties with the date of each license, and the name of the license, in their counties respectively, and such treasurer shall, on
or before the tenth day of April next thereafter, cause to be delivered to the supervisor of each township affected thereby, an accurate description of all such lands in his township, with the names of the persons holding the same.
SEC. 86. No tax assessed upon any property, or sale Valldity of therefor, shall be held invalid on account of any irregularity taxes, etc. in any assessment, or on account of any assessment or tax
facie evidence, etc.
Absence of record, etc.
roll not having been made or proceeding had within the time required by law, or on account of real property having been assessed without the name of the owner, or in the name of any person other than the owner, or on account of any irregularity, informality or omission, or want of any matter of form or substance in any proceeding that does not prejudice the rights of the person whose property is taxed; and all proceedings in assessing and levying taxes, and in
the sale and conveyance therefor, shall be presumed to be Records prima legal until the contrary is affirmatively shown. All records,
statements, affidavits and certificates herein provided [ for shall be prima facie evidence of the facts therein set forth. The absence of any record of any proceeding or proceedings or the omission of any mention in any record of any vote or proceeding, or of mention of any matter in any statement or certificate that should appear therein under the provisions
of any law of this State, shall not affect the validity of any Proviso.
proceeding, tax or title depending thereon: Provided, That the fact that such vote or proceeding was had or tax authorized is shown by any other record, statement or certificate made evidence by the terms of this act or any other law of this State. No tax, or sale of property for any tax, shall be rendered or held invalid by showing that any record, statement, certificate, affidavit, paper or return cannot be found in the proper office, and unless the contrary is affirmatively shown, the presumption shall be that such record was made,
and such certificate, statement, affidavit, paper or return was Signatures of duly made and filed. Where any statement, certificate or
record is required to be made or signed by a school district board, or township board, such statement, certificate or record may be made and signed by the members of such boards,
or a majority thereof, and it shall not be necessary that other Validity of deed members be present when each signs the same. The provisions
of this section shall not be construed to authorize any showing impeaching the validity of any deed executed by the county [treasurer] treasurers, under the provisions of this act, but such deed shall be held absolute and conclusive, as herein
provided. Legality of SEC. 87. In any suit or proceeding to enforce or set aside taxes, etc.
any tax, such tax shall be held illegal only for one of the fol. lowing reasons:
First, That no law authorizes such tax; Second, That the person or persons appointed to decide whether a tax shall be raised under a given law have acted without jurisdiction, or have not imposed the tax in question;
Third, That the person or property assessed was exempt from the taxation in question, or was not assessed;
Fourth, That the tax has been paid;
Fifth, That the supervisor or board of review in assessing a person or property for taxation, or in the apportionment of the
tax to the person or property in question acted fraudulently, When amount If any such illegality, omission or fraud affects the amount only is affected.
not Impeachable, etc.