The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
TITLE XIII.
Sale of Unredeemed Lands.


Sec. 227-Unredeemed Lands the Property
Of the State-County Auditor to Prepare Lists
OF Same.-All pieces or parcels of real prop
erty bid in for the state under the provisions
and not redeemed within three years from the
date of the tax sale at which the same were
offered for sale, shall become the absolute
property of the state and shall be disposed
Of in the manner as provided in Sections 22S
and 229 Of this act.
1t shall be the duty Of the county auditor
to annually prepare and transmit to the state
such lands in his county appearing by the
records Of his office to which the right OF
redemption has expired:
Sec. 22S-Sale of Unredeemed Lands.-The
state auditor shall annually cause notice
to be published in each county in a news
paper printed and published therein, naming
one or more days on which he will offer for
sale at, the county seat Of such county all
tracts and parcels of lands sold for taxes
| to- which the state has acquired title.
Sec. 229-Same-By Whom Conducted
Terms.-The sale provided for in the pre-
ceding section shall be conducted by, the state
auditor, or, If he SO directs, by his deputy
or the county auditor. Every tract or parcel
shall be sold for cash to the person bidding
| the highest price offered therefor, which shall
not be less than the amount Of taxes, pen
alties, interest and costs charged against it,
unless the value thereof, as fairly ascertained
| than such amount. The purchaser shall make
Immediate payment to the county treasurer
| OF the whole amount for which any tract
! parcel is sold. The officer conducting such
sale shall give to each purchaser at such
sale certificate, in such form as the attor-
ney shall prescribe, in which shall be set
forth the name of the purchaser, the descrip-
ton of the land sold, the purchase price
thereof, and the date of sale. The county
| auditor shall attend such sale and make
! record of all sales thereat.
| Sec. 230.-Purchaser to Receive Deed-How
! and When.-Any person, or his heirs or
assigns, receiving the certificate described in
the preceding section, shall be entitled to a
deed from the state; and upon presentation OF
! such certificate to. the governor he shall
be authorized to execute a deed in the name
OF the state to the person entitled thereto.
| every such deed shall vest the grantee with
complete title to such lands. subject to the
defenses that the tract or parcel was exempt
| from taxation, or that the taxes had Been
| PAID for which such tract or parcel was sold
at said tax sale.
| Such deed may be recorded as other deeds
| have the same force and effect in all respects
as the record of such deeds, and shall be
Sec. 231.-Proceeds of Sale How Distributed.
1.-The proceeds of the sale of any tract or
parcel of land made pursuant to Sections 223
and 229 of this act, shall, to the amount of
| taxes, penalties. interest and costs charged
against said tract or parcel, be distributed
as provided by this act for the distribution
| OF. delinquent taxes penalties, interest and
i costs; and the excess, if any, shall be paid
into the state treasury for the benefit of the
state II any tract or lot shall be sold for
any sum less than the amount of delinquent
| taxes, penalties, interest and costs, the state
taxes shall first be paid and the remainder.
if any, shall be divided pro rata between the
different funds for which such taxes are
| levied ..y..
Sec. 232-County Treasurer to Attend Sales
| and Receive Moneys-The county treasurer
| shall attend every sale held pursuant to Sec
I lions 22S and 229 of this act, and receive
al! moneys paid on account of any and ali
sales of land; and all moneys received shall
i be disposed of in the manner following: The
! portion thereof due the state shall be paid
! to the state treasurer upon the warrant of the
state auditor, and the remainder thereof shall
| be distributedN to the funds entitled thereto.