The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1892-01-21
PUT UNDER THE HAMMER
The Sale Of Property for Delinquent
County Taxes Commences
This Morning.
Real Estate Owners Have Twenty
Four Months In Which to
Redeem.

Four Months In Which to
Redeem.
Heavy Penalty Imposed on Those Who
Walt for the Expiration Of tho
Term.
The delinquent county tax sale will take
place at 10 q. m. to-day, at the county
treasurer's office in the court house. Since
tho first publication Of the list of delin-
quents a number Of taxpayers have paid
NJ, which leaves q comparatively small
amount Of property to be sold for the
taxes. The list was corrected yesterday by
County Treasurer Bardsn, and will be found
in this issue of The INDEPENDENT. The
revenue act passed at tho last session of
the Legislature has the following provis-
ions concerning property sold for taxes:
On the day fixed for sale, or on some sub
sequent day to which he may have post
ponsd it. Of which he must give notice, the
county treasurer. between the hours Of 10
O'Clock q. m. and three O'Clock p. M. must
m the sale of the property adver-
tlssd, commencing at the head OF the list
and continue in alphabetical or numerical
order of lots and blocks until completed.
He may postpone the day Of commencing
the sale from day to day; but the sale must
be completed within three weeks from the
first day fxod. The owner or person in
possession Of any real estate offered for sale
for taxes due thereon may designated in
writing to the county treasurer, prior to
the sale, what portion Of the property
he wishes sold, if less than the
whole; but If the owner or poasessor
does not, then the treasurer may
designate it, and the person who will take
tho least quantity Of ths land. or in case an
undivided interest is assessed, tken the
portion of the interest, and pay the taxes
and costs due, including 50 cents to the
treasurer for the duplicate certificates OF
sale, 10 the purchaser. But in case there is
no purchaser in good faith for the same, as
provided in this act, OF the first day that
the property is offered for sale, then when
the property is offered thereafter for sale,
and there is no purchaser in good faith for
the same, the whole amount of tho prop
erty assessed must be struck off to the
county as the purchaser. and the duplicate
certificate delivered to the county treas
urer and filed by him in ht4lsofice. No
charge must be made for the duplicate GER
titicate when the county ia the purchaser,
and in that case the county treasurer nust
make an entry. sold to the county" on
the duplicate assessment book opposite the
Tux, and he must be credited with the
amount thereof in ths settlement.
II the purchaser does not pay the tax and
costs before 10 o'clock p. m. OF the follow
ing day, the property, on the next sale day,
before tho regular sale. must be rosOld for
taxes and costs.
the payment for the property purchased BY
him must not be received on the sale OF any
property advertised in the delinquent tax
list of that year.
After receiving the amount Of taxes and
costs, the treasurer must make out IN dupll.
cate. a certificate, dated on the day OF sale,
stating (when known) the name of the per-
son assessed, a description Of the land sold.
the amount paid therefor, that it was sold
for taxes, giving the amount n the year
Of the assessment, and specifying the time
when tho purchaser will be entitled to a
deed.
The certificate must be signed by the
county treasurer and a copy delivered to
Tho purchaser. and the other filed In the
office of the county clerk.
The county treasurer, before delivering
any certificate, must in q book enter q
description of the land sold corresponding
with the description in the certificate, the
date of the sale, purohaser's name and the
amount paid, regularly number the de-
scriptions on the margin of the book, and
pat a corresponding number on each certlt-
cate. Such book must be open TO public
inspection without fee during office hours
whom not in actual use.
u (Np ElS,o khn onrtifiaaka UfEh tho NnnnfU
clerk the lien of the state vests in the pur-
chaser, and is only Invested by the pay
ment to him, or to the county treasurer for
his use, of the purchase money and 20 per
cent. thereon. and two per cent. additional
for each month that elapses from the date
of sale until redeemed.
A redemption of the property sold may be
made by the owner or any party in interest
within twenty-four months from the date
of the purchase, or at any time prior to the
giving of the notice and the application for
a deed, as provided for in this act.
Redemption must be made in lawful
money, and when paid to the county treas
urer he must credit the amount paid to the
person named in the county tresurer's Ger
~tifcate, and pay it on demand to the person
or his a%ssignees.
In each report the treasurer makes to the
county commissioners he must name the
person entitled to redemption money and
the amount due to each.
On receiving the certificate of sale, the
county clerk must die it, and make an en-
try in a book similar to that required of the
treasurer.
On the presentation Of the receipt of the
person named in the certificate, or of the
county treasurer for his use. of the total
amount of redemption money. the county
clerk must mark the word redeemed, "
the date, by whom redeemed, on the certi-
fioate and in the margin of the book whore
the entry of the certificate is made.
If the property is not redeemed in the
time allowed by law for its redemption, the
county treasurer or his successor IN office,
must make to the purchaser, or his assignee,
a deed of the PROPERTY, reciting in the deed
substantially the matters contained in the
certificate. and that no person has redeemed
the property during the time allowed fol
its redemption. The county treasurer il
entitled to receive from the purchaser, fol
the use of the county, three dollars fol
making such deed. No charge must be
made by the county treasurer for the max
ing of any such deed where the county is 9
purchaser; and the acknowledgment of ali
such deeds, as provided in this act, must bt
taken by the county clerk free Of charge
Tho purchaser of property sold for de-
linquont taxes, or his assignee, must, thirty
days previous to the expiration of the time
for the redemption, or thirty days before
he applies for u deed. serve upon the owner
of the property purchased, or upon the per
son occupying the property. if said property
is occupied. Il written notice, stating tina
said property, or n portion thereof, has been