Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1899-03-02
The DUNCAN REVENUE LAW
Continued from Second Page.)

issuing duplicate certificates, or for filing
and recording the same when the county
is the purchaser. And the collector
shall make an entry ''sold to the coun-
ty'' on the tax roll opposite the tax II
shall be credited with the amount there
on in his settlement.
Sec. 20. If Il purchaser does not
pay the amount of his bid before ten
o'clock of the day succeeding the sale
the property shall be re-offered for sale
and the bid of any person so refusing
to make any such payment shall not be
received on the resale of said property.
After receiving the amount for which
any real estate shall be sold, the col
lector shall execute and deliver to the
purchaser thereof II certificate of sale
containing a description of the property
sold and stating the name of the person
or persons against whom the same was
assessed, or that the same was assessed
against unknown wnerS as the case
may be, the mount paid therefor, that
it was sold for taxes, the amount and for
the year or years for which the taxes
were assessed, the amount of interest,
penalties and costs, the date of sale, n
the consideration or amount so paid
therefor at such sale, that the collector,
by virtue of the authority vested in him
by law. has sold and does convey said
real estate to said purchaser, his heirs
and assigns, subject to the right of the
former owner to redeem the anne within
three years from date of sale by paying
to the purchaser. his heirs or assigns,
the amount paid therefor at such sale
with interest thereon at the rate Of IA
per cent per month from date of sale.
Such certificate must be recorded in the
Office of the probate clerk of such coun-
ty. in a book to be kept for the purpose
of recording such certificates, and when
so recorded, shall vest in the purchaser,
his heirs or assigns, a complete legal
title to the real estate described therein
subject, however. to redemption as here
in provided, and such property shall
thereafter, unless redeemed, be assessed
in the name of the purchaser, or his
assigns: but the former owner shall have
the right to redeem the same at any time
within three years from the date of sale
by paving to the collector then in office
for the use of the purchaser the amount
of purchase money with interest at the
Iaue VI II POI eoho POI
OF such sale' 'osevnea ",. aan Guy snob raoI
uhuV may nav oeon p"nu ~ a]ss;rnoos
estate ny tne P~uicn"se4 NV nato.
WIN llIeresv .n"leon "v ~ semi nu ~os'
anu such tolinoi omno oa4"o It'll re.
deemed. + until the time of redemption
mas eApireo'
The collector shall keep a oook OF SAFE
containing the date OF saie' description
OF the property sofa, name OF P%urchase
and amount Tor whlch SOFA upon inc
redemption OF any properly SOFA as
herein provided, the collectof snail enter
the fact OF such redemption upon MS
book OF sales, and shall issue 10 the per
son redeeming a certificate OF redemp-
ton describing the properly ana giving
date OF redemption n amount Paiu,
upon the ~piooucoloh u SUN n, aL"II
vi leoehlpIion INC pioo @aa, u,ith t%n
marx che woru ieue9lh s W. Mo ~
uace Oh reueliPVloi NV y. "mon
ueenleu On tne iiafsla ui wy pase 1n 10
the recofa OF such ceiUlh.aIe - s"1 10
maze II rom tne uaSe VI suth aontiG
tloh wneh SO mace anu hoIeu, VIC ea1,ad
ca1e ol SAFES shall oo uee''ou
ahd ahnul'eo.
Any final Judgment for the sale OF
such real estate for delinquent taxes
rendered in accordance with the provl-
sions OF this act shall estop all partles
from raising any objection thereto' or 10
a tax title based thereon, which existed
at or before the rendition OF such )udg-
ment or decree and could nave been pre-
scented as a defense in such action In a
court wherein the same was rendered,
and as to all such questions the ludg-
ment shall be conclusive evidence OF It's
regularity and validity in all collateral
proceedings: except in cases where the
taxes had been paid, or the real estate
was not liable to the taXo or assessment.
Counties purchasing at tax sales shall
be deemed purchasers within the mean
ing of this act.
Sec. "a. In case of the sale Of. perso-
nal roper under the provision Of this
act. the title to the same shall imme-
diately vest in the purchaser without
any RIGHT Of redemption to the former
owner. and the certificate shall be filed
In the office of the probate clerk.
Sec. 25. It is hereby made the duty
Of every person, firm or corporation,
owning or having any interest, legal or
equitable. in any real estate or other
property. in this territory, on the first
dav of March of any year, to see that
such property is properly listed for lax
alton on the assessment roll for such
wear in the count in which the same is
situated: and if such property is des-
cribed in the assessment roll and delin-
ouent tax list for any wear by such des-
]cription as will serve to identify the
same the sale of such property for taxes
AS provided in this act shall not be void
~ Iat asida nm recount Of any error of
irreenlarity in listing the same upon
such roll or list either as to the nam or
names If the owner or owners thereof,
~. la;.m i,+od ;,s +bo