The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1902-01-10
THE MINNEAPOLIS JOURNAE.

AL.
made, on his copy Of tax Judgment book, op-
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Sec. 2O4,-Property Bid In for state-As-
ACKNOWLEDGEMENTS rd- vidence.-At any
time after any piece or parcel Of land shall
have been bid in for the state, and before the
expiration of the period of redemption, the
same not having been redeemed, the county
and all the right Of the state in any such
piece or parcel Of land acquired at such sale,
TO any person except the county auditor,
their deputies or clerks, who shall pay the
amount for which the same shall have been
bid in, with interest at the rate of u per
sequent delinquent taxes, penalties, costs,
and interest at said rate upon the same from
and after the time when such taxes became
DELINQUENT; and he shall execute to such per-
sons certificate or conveyance for each piece
or parcel, which may be substantially in the
following form:
I, ................, auditor Of the county of
.............., state Of Minnesota, do hereby
certify that at the sale of lands pursuant to
the real estate tax Judgment, entered in the
district court in the. county OF ........... on
the -. day of ................., H., IN
delinquent upon real estate for the years..
........ for the county Of ..........::, which
sale was held at in SAID county
of on the day of:. =.
........., the following described piece or
parcel Of land, situate in said county Off,.
........... state OF Minnesota. to-wit dnsert
description was duly offered for sale; and,
no one bidding upon such offer an amount
equal to that for which said piece or parcel
was subject to be sold. the same was then
bid in for the state at such amount. being
the sum .............., and the same SUN
remaining unredeemed, and on this day..
...::........, having paid into the treasury OF
said county the amount for which the same
was so bid in, and all subsequent delinquent
taxes, penalties, costs, and interest, amount
ing IN al 10 ooiia's; uie,e
to the statute in such cases made and pro-
vided, do hereby assign and convey the said
piece or parcel of land in fee simple with
all the right, title and interest of said state
acquired therein at said sale, to the said
.........s., his heirs and assigns, forever,
subject to redemption as provided by law.
Witness my hand and official seal this......
day of ...........""r H.. 1.
IL, 81 County Auditor
Such certificate, in case the land shall not
be redeemd as in this act provided, snail pass
to the purchaser or assignee an estate thereln
in fee simple without any other act or deed
whatever. ara
Such certificate or conveyance may ne re,
corded after the time of redemption shall
have expired, as other deeds OF real estate
and the record thereof shall have the same
force and effect in all respects as the records
OF such deeds; and the same, or the record
thereof, shall be evidence in like manner,
and have the same force and erect III all
respects as the records of such DEEDS.
Sec. 2o5-Certifcates as Evidence-Ground
of Avoiding Sale-New Sale.-The certificates
issued pursuant to sections 200 and Zof OF tnis
act, or the record thereof, shall In all cases
be prima facie evidence that the tract or
parcel described therein was subject to taxa
ton for the year or years therein stated; that
the taxes were not paid at any time DeIore
the sale; that the tract or parcel oescrlDeu
therein had not been redeemed from the SAFE
that the tract or parcel described therein had
been listed and assessed at the time ana III
the manner required by law; that the taxes
were levied according to law; that ne TAX
judgment, pursuant to when 1ne SAFE was
made was duly entered and that the court
had Jurisdiction to enter the same; tnat al
the requirements of law with respect to the
sale had been duly compiled with ana OF TUE
in the grantee therein after Che time 1or
REDEMPTION has expired Provided, however,
that when any certificate issued pursuant u
either of said sections embraces university
school or other state lands, the title "nefeoi
is in the state, no other or greater interest,"
shall be held to be thereby conveyed than
that acquired under the certificate OF the
land commissioner. ~,
No sale shall be set aside or held lnVallo
nv reason of any misrecitals in said certih-
Gates. nor unless the party objecting to the
same shall prove either that the taxes were
paid before judgment was rendered; or Ina.
the real estate was exempt from taxa1l4n mn, ~
suant to which the sale was made mad no'
Jurisdiction to render the Judgment; or that
after the judgment and before tne sale, suen
of sale, as required by this act, was no'
given, or that the piece or parcel OF iana was
not offered at said sale to the ola ae Mae
would pay the amount for which the plece
or parcel was to be sold, at the lowest rate
of interest as provided in this act; or unless
the action in which the validity OF the sac
hn hrnI
defense ALLEGING its invalidity be interposed,
within three years after the date Of the sale;
provided, that every judgment rendered
any tract or Paera Or
or where the land was exempt from taxation,
shall be void; and all sales made under any
such judgment, or under ?uogmsne WIFI 4itia
has been paid, shall be void. and no title
or interest in any tract or parcel OF lana sou
under such judgment shall pass or De con-
yeyed to any purchaser at such sale.
In any action brought to set aside or cancer
such sale, or in any action in which the va
lidity of such sale may arise, the tax re-
ceipt, or the duplicate stub thereof. or any
other record of the payment OF such tax III
the office of the county auditor or county
treasurer, shall be prima facie evidence OF tne
payment of such tax; but such payment shall
not be established by parol testimony only;
In such action the county in which the land
is situated. or the state. If the county or
state claim any interest in the land SOLO
under such Judgment. may be MADE f Rarnes
shall appear for and on behalf Of such county
or state, or both. An action to set aside ana
cancel such, sale on the ground that tne tracs
or parcel Of land was exempt or that the tax
was paid before Judgment or sale, may De
commenced at any time.
Sec. 2O6-If Sale Invalid, States Lien to
Pass to Purchaser.-1f any certificate executed
by the county auditor to an actual purchaser,
pursuant to Sections 200 and 2O4 OF this act
Shall prove to be invalid for any other cause
than that the land on which the taxes for
alc subject to
taxation or that such taxes had been palo
prior to such sale, or that the assessment CT
levy was void, the lien of the state on the a;
Section PA of this act, shall. without any
act whatever, be transferred to and vested
in the holder OF such certificate, ms persona
representatives heirs or assigns. Such GER
tificate holder, or his persona! representatives.
| Heirs, or assigns, may collect out OF the
property covered by such lien by sale thereof
BY foreclosure, or other proper action OF
proceeding, the amount Of taxes. penalties and
interest due thereon at the time OF such sale
with interest at the rate of twelve per CEN
per annum, together with the amount OF al
subsequent taxes paid, with interest thereon
| at said rate. and the costs and expenses OF his
action. -' =
| No sale of any tract or parcel OF real prop
| erty for taxes shall be affected or deemed in
valid on account of the use OF another name
THAN that Of the true owner in, describing
the ownership of any such tract or parcel il
any tax proceeding .
Sec. Reimbursement on Certificates, TO-
1 Record.-Before any certificate or assignment
| provided for in this act shall be recorded
! the holder thereof shall present the same t.
the county auditor. who shall certify Thereon
that the property herein described still remain
unredeemed and that the period of redemD
| ton has expired; and no such certificate O
| assignment shall be recorded by the registe
I of deeds unless such Endorsement is made.
| TITLE XII.
/ Redemption.
Sec. 2O9.-Time Within Which Lands Ma!