Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-03-28
THE REVENUE LAW.
CONTINUED FROM PAGE II

nual sale, for the full amount of taxes,
penaltleS and costs due on said piece or
parcel of land. -
SEC. %. ENDORSEMENT OF CERTIFICATE
RECORD Before any certificate. as
slgnment or conveyance provided for here
IN shall be recorded, the holder thereof
snail present the same to the county audi
Tor, who shall certify thereon that the
property therein described still remains
unredeemed, and no such certificate, as
slRnment or conveyance shall be recorded
oy the register of deeds, unless such in
dorsement Is made, for which the auditor
small De entitled to a fee Of Is cents for
each certifi cate.
SEC. S6. SALE OF PROPERTY BID IN FOR
THE sTATE.1 All pieces or parcels of real
property bid in for the state under the pro-
visions Of this act, and not redeemed or as
signed within three years from the date of
sale shall become the absolute property of
the state. and may be disposed of by the
county auditor at public or private sale, as
such rules and restrictions as he may pre-
scribe. All tracts or lots becoming so for
feited to the state shall be stricken from
the tax lists, and shall not be assessed or
taxed until sold to an actual purchaser.
The county auditor shall. when required
by the state auditor, make out and trans
NIT to him a list of all forfeited lands and
oGo U4O O. VI 10
sessed valuation, amount of taxes, penal
ties, interest and costs, due on each des.
criptiOn of property; and no tract or lot
shall be sold for less than the amOun so
shown to be due thereon, unless such
amount exceeds the actual value of the
property, in which case it may be sold for
such sum as it will bring at public or pri-
vate sale. Any person having an interest
in or lien upon any piece or parcel Of for
feited land may redeem the same, at any
time after forfeiture, and before sale
thereof, by paying the amount due thereon.
SEC ". DEED TO BE GIVEN ON SALE OF
FoRFEITED.] Upon the sale of any tract
or lot of forfeited real property, the county
auditor shall execute to the purchaser
ty so purchased, which shall pass to such
purchaser absolute title therein described,
without any act or deed whatsoever; and,
when so sold, such land or lots shall be
again listed for taxation. If the former
owner of the forfeited property becomes
the purchaser, such deed shall pass to him
any and all rights of any action which
trespass committed upon such property
prior to the execution of the deed. Such
deed may be recorded as other deeds of
real estate, and the record thereof shall
have the same force and effect in all re-
spects as the record Of such deeds, and
shall be evidence in like manner. The
proceeds Of lands or lots sold at such sale
amount of taxes thereon, shall be dis
tributed the same as other collections of
taxes, but if any tract or lot shall be sold
for any sum less than such amount the
state shall first be paid, and the remainder,
if any, shall be divided equally between
the county revenue and the gene raj school
funds.
SEC. SO. TAXES PAID BY OCCUPANT OR
TENANT When any tax on any real
estate is paid by or collected OF any occu-
pant or tenant, or any other person, which,
by agreement or otherwise, ought to have
been paid by the owner, leasor or other
party in interest, such occupant, tenant, or
other person, may recover by action the
amount which such owner, leasor or party
in interest ought to have paid, with inter
est thereon at the rate of IL per cent. per
annum, or may retain the same for any
rent due or accruing from him to such.
owner or leasOr for real estate on which
such tax is so paid, and the same shall,
until paid, constitute q lien upon said real
estate.
SEC. 80. TAXES PAID BY MORTGAGE
OR OTHERS HAVING LIENs.] Any person
Who has a lien by mortgage or otherwise
upon any real property on which the taxes
have not been paid, may pay such taxes
and the interest, penalty and costs thereon,
and the receipt of the county treasurer
shall constitute an additional lien on such
land to the amount therein stated, and the
amount so paid and the interest thereon at
the rate specified in the mortgage or other
instrument, shall be collected with, a part
OF and in the same manner, as the amount
secured by the original lien.
SEC. 80. LIEN OFF TAXES BETWEEN
GRANTEE AND GRANTOR, ON PERSONAL
PROFANITY The taxes assessed upon real
property shall be a lien from and lnclud-
ing the first day of May in the year in
paid; but between grantOr and grantee,
such a lien shall not attach until the first
day Of December of said year. The taxes
assessed upon personal property shall be a
lien upon the personal property of the
person assessed from and after the time
the tax books are received by the county
treasurer.
SEC. 81. DEED NOT TO BE RECORDED
WITHOUT AUDITORS CERTIFICATE OF TAX
Es PAID, ETc.] When any deeds, plat Of
any t0wnsite or instrument effecting the
same, or any other conveyance OF real es-
tate is presented to the county auditor for
transfer, he shall ascertain from the books
and records in his Office, and if there be
delinquent taxes due, he shall certify to the
same, and upon payment of such delin-
quent or other taxes that may be in the
hands OF the county treasurer for collec-
ton, he shall transfer the same, and note
upon every deed of zeal property so trans
ferred over his official signature, "taxes
paid" or if the land described has been
sold or assigned to an actual purchaser, for
taxes, paid by sale of lands Within" and
unless such statement is made upOn such
deed or other instrument, the register of
deeds Shall refuse to receive or record the
same. A violation of the provisions Of
this section, by the register Of deeds, shall
be deemed a m~isdemeanor, and, upon con-
viction thereof, he shall be punished by
a fine of not less than 800, nor not exceed
ing $1,000; and he shall be liable to the
grantee OF any instrument so recorded for
the amount OF any damages sustained; pro-
vided, that the sheriffs' or referees certifi-
Gates OF sale on execution, DEGREES or fore
closures OF mortgages may be recorded by
the register OF deeds without any such GER
tifcate from the county auditor, and said
auditor shall keep a record of such trans
fers in a book kept for that purpose show
ing the names of the grantor and grantee,
a description Of the property, and the date
of transfer, and shall receive Is cents for
each certificate, from the person or persons
presenting the same for certification, and
shall retain said amount for services.
SEC. 92. DIVISION OF VALUATION
WHERE PART OF A TRACT Is TRANS
FERRED.] When the transfer of any land
or town lot, or any part thereof becomes
necessary by reason Of a sale or convey
ance is of less value than the whole tract
or lot, or part thereof as charged in the
tax list, said county auditor shall transfer
tho sama uhapouor tho COLLAR opd Drr