Daily globe. [volume] (St. Paul, Minn.) 1878-1884, 1881-03-19
TAXES AND TAX LAWS.
148

14S
became delinquent in and prior to the year
eighteen hundred and seventy nine.
Be it enacted by the Legislature Of the State of
Section i. At the time of making the list of de-
linquent taxes for the present year. as required by
section of generaltax law the auditor of each
county shall make out and append to such delin-
quent list list OF all taxes upon real estate
in the county which appear to have become delin-
quent in the year 1872 or any prior year or years,
and have not been satisfied by payment, redemp-
tion or sale Of the real estate to actual purchas
ers Such list shall include all taxes upon any
real estate which may have been at any tax sale
struck off to, or declared to be forfeited to the
State whether such sale or forfeiture was valid or
invalid and it shall also contain description OF
each piece or parcel fland upon which such taxes
shall not have been paid or satisfied as aforesaid,
and opposite such description the name of the own
or to whom assessed, known and if unknown shall
SO state, and the amount of taxes, principal and
interest due thereon, according to the provisions
of this act.
Sec. 9. The same proceedings shall be had with
reference to advertisement, Judgment and sale of
the property described in such forfeited lists, as
are required by the general tax law for advertise
ment, Judgment and sale of property described in
the regular delinquent list but separate tax judg-
ment and copy tax judgment books shall be pro-
vided for the forfeited lists.
Sec. S. Any person having an interest in any
tract or parcel Of real estate included in such for
feited list may redeem the same at any time before
this sale thereof hereinafter provided by paying
into the county treasury the original amount of
taxes due thereon, with ten per cent. per annum
interest on the amount during the time said taxes
have been delinquent, together with all costs OF
proceedings herein described
Sec. 4. The sale herein provided for shall be
made by the county auditor at his Office immedi-
ately following the delinquent sale in September,
and shall be absolute and final. The auditor
shall sell such forfeited property at public vendue
each piece or. parcel separately, in the order
described on the copy Judgment book and by the
description therein. In offering such property for
SALE he hall state the amount of taxes, interests
and costs due thereon, herein before provided
for redemption thereof and he shall first offer each
piece or parcel to the highest bidder therefor but
If no bidder shall offer to pay such amount due, or
more, he shall then offer the same to the bidder
that will pay the highest sum less than the
amount Of taxes, interest and costs due. me
county treasurer shall attend at the sale and
receive all money paid thereon.
Sec. S. The auditor shall execute to the pur-
chaser Of any piece or parcel Of property at such
sale certificate, which may be substantially in
the following form:
hereby certify that at the sale OF forfeited lands
pursuant to real estate tax judgment entered in
the district court in the county Of on
enforce payment of taxes upon real estate delin-
quent in the year 1879 and for prior years, for the
county of which sale was held at 4,
in said county Of on the day az Of Of the
in said county of State OF Minnesota,
was offered for sale to the highest bidder and at
said sale did sell the said piece Of Of
the highest sum bid therefor, and he having paid
said sum, do therefore in consideration thereof,
and pursuant to the statute in such case made and
provided, convey the said piece or parcel of land
in fee simple to said his heirs and
assigns forever.
Witness my hand and official seal this
day of ,18
Such certificate shall pass to the purchaser the
estate therein described without any other act or
deed whatever, and may be recorded as deeds of
real estate and the record of such certificate shall
have the same force and effect evidence or other
wse the records of deeds of real estate. If any
purchaser shall purchase at said sale more than
one piece or parcel of land, all of the pieces or
parcels SO purchased may be included in the same
certificate
Sec. 6. Said certificate or copy of the record
thereof shall be prima face evidence that the title
to the tract tracts of land therein mentioned is
in the person named in said certificate.
Sec. Z. When any piece or parcel of land shall
be SO sOld the purchaser shall be entitled to i'm
mediate possession of the piece or parcel pur-
chased by him. and if on demand and presentation
Of the piece or parcel refuse or neglect to deliver
such possession, such person may be proceeded
against as person holding over the termination
Of his estate which proceedings may be instituted
and prosecuted under the provisions of chapter 81
of the general statutes and the judgment and sale
herein provided for shall not be set aside unless
the action in which the validity ofthe judgment OF
sale shall be called into question the defense to
any action alleging its nvaidity be brought with
in nine months from the date Of said sale; except
that in case any tract parcel shall be included
in any such judgment when such taxes shall have
been paid or such property was exempt from tax
alton, that said judgment and sale shall be void,
upon proof at any time that such taxes have been
paid or such property was exempt.
Coz T11n aof oh anil 10 ha
tributed to the several funds for which the taxes
were levied, except in cases where the property
may be sold for less than the original amount Of
such taxes, when the State tax shall be FIRST salts
fed, and the remainder, if any, shall be appor
toned to the other funds pro rata and in no case
shall any piece parcel be sold for any sum less
than the amount Of State tax due thereon.
Sec. 9. All pieces or parcels of land remaining
unsold atyuch sale shall thereafter be stricken
from the tax lists. and shall be subsequently sold
provided by section 101 Of the general tax law
Sec. 10. This act shalRtake effect and be in force
from and after its passage.
Approved March 2, 1881.