The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-03-17


tributed.-The proceeds. of the sale. of
any tract or parcel of land made pursu-
ant to sections 50 and "a of this act
shall, to the amount of taxes, penalties,
interest and costs charged against said
tract or parcel be distributed as pro-
vided by this act for the distribution OF
delinquent taxes, penalties, interest and
costs; and the excess, If any, Shali De
paid into the state treasury for the ben-
eft of the state. If 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.
Sec. 81. County Treasurer to Attend
Sales and Receive Moneys.-The county
treasurer shall attend every sale held
pursuant to sections 90 and "a of this
act. and receive all moneys paid on &C
count of any and all sales OF lands; and
all moneys received shall be disposed of
in the manner following: Portion
thereof due the state shall be PAID TO
the state treasurer upon me warrant OF
thereof shall be distributed TO the tundS
TITLE VI.
RefundmentS.
Sec So. When Observation-Disclosures
of moneys paid by any purchaser of a
tract or parcel of land at a tax sale, or
upon assignment of any. such tract or
parcel bid in for the state at such sale
shall be allowed only in the following
cases:
/. When it shall be made to appear
that such tract or parcel was exempt
from taxation.
that the taxes for which the tract or
| parcel was sold had been paid before
sale.
3. When it shall be made to appear
Sec; 50. When Refunded IN Non-ju-
lot of land shall have been sold for
taxes which at the time said taxes were
levied was exempt from taxation, the
money paid on such sale, with interest
thereon at the rate of seven per centum
per annum, shall be refunded to the tax
purchaser, or his assigns or legal repre-
sentatives. Such refundment shall be
made only upon the certificates of the
county auditor that the tract or lot was
exempt from taxation at the date of the
levy of the taxes, with the approval of
the state auditor endorsed thereon. Be-
fore such certificate is made the appn-
cant shall present to the county auditor
requisite proofs showing the fact of such
exemption. The amount of such refund
ment shall be paid out Of the county
treasury on the order Of the county au-
ditOr.
Sec co. When Refunded in Judicial
Proceedings. any tax sale is de-
clared void by Judgment of court, such
judgment shall state for what rea-
son such sale is annulled; and in all
cases where any sale has been, or here
the grounds stated in section So of this
act, the monGT paid by the purchaser at
the sale, or BY the assignee of the state
on taking the asssignment certificate
shall, With interest at the rate of seven
per centum per annum from the date Of
such payment, be returned to the pur-
his right, out OF. the county treasury,
on the order of the county auditor.
Sec. 81. Limitation on Right to Re-
fund.-No refundment shall be allowed
unless the right thereto has been deter
mined or the certificate and approval OBJ
tained and application therefor has been
of the tax sale, on account of which
such refundment is claimed; provided,
however, that no interest shall be al
lowed on any refundment beyond pc
Rod of six months after the right there
to has been determined.
TITLE VII.
Actions Affecting Eta Tax Judgments and
Sec 90. Court to Adjudge Taxes a
Lien-When.-When in any action or
proceeding brought or pending in any
court any tax judgment or tax sale shall
be adjudged void for any cause occur
ring subsequent to the levy of the taxes
embraced in such judgment or sale, ex-
cept in cases where such taxes have been
paid, or the property is exempt from tax
alton said court shall require proper
evidence to be, adduced. showing the
amount paid at the tax sale of the tract
or lot in controversy by the holder of
the tax certificate or deed, or his assign
ties and costs paid by him or them, if
any, and shall in its decree or judgment
adjudge and determine the amount of
taxes and penalties to which said real
estate was subject at the time of the en-
try of such tax judgment, and all subse-
quent taxes, penalties and costs, if any,
that may have been paid thereon by the
holder of the tax certificate or his as
sgnOrs and shall adjudge and decree
lien against said real estate in favor
Of the holder of the certificate or deed,
for the amount of such taxes and penal
ties, with interest thereon at the rate of
twelve per centum per annum from and
q a lot ~ ind Ia
or payment, and shall also adjudge and
decree that the land so subject to such
taxes, penalties and interest shall be sold
under such decree for the purpose of
satisfying the lien Of such taxes, pen
alties and interest, together with the
| costs of such Judgment and sale by the
| sheriff of said county. in the same man.
ner and with like effect as is provided
! by law for the sale of land on execution.
Provided. however, the. court may.
notwithstanding any omission of any of
the things by law provided in relation to
| the assessment and levy of the tax en-
braced in any such tax judgment or sale
| decree a sale Of the land in controversy
| as in this section provided, unless it be
| also made to appear to the court that
| such omission has resulted to the preju-
| dice Of the party Directing, and that the
| taxes against such piece or parcel Of
| land have been partially, unfairly or IN
| equally assessed.
! Provided, further, that in case the tax
| Judgment or tax sale shall be declared
| void by reason of the invalidity of the
| taxes
| braced therein, and the holder of the tax
| certificate or deed, or his assignors,
| shall have paid any subsequent taxes,
| penalties or costs, the court shall deter
mine the amount of such taxes, penalties
and costs, so paid, and shall adjudse and
! decree lien therefor and sale under
| such decree as in this section provided.
! The holder of any tax certificate or
! tax deed issued upon such tax judgment
| or tax sale may appear at any such
| sale and purchase the land embraced
! therein CiaN dio+n
| ~ after said sale execute and deliver to
| the purchaser a sheriff's certificate of
| sale, which certificate shall, within TWEEN
| ty days thereafter be recorded in the Of
| flee of the register Of deeds of said coun-
| ty. Such certificate shall contain:
| l. A description of the decree under
| which such sale was made.
| 2. A description of the real property
8. The price paid
| of the purchaser.
| 5. The time allowed by law for redemp-
| ton.
Sec. 63. Redemption bv Owner from
| Judgment Sale.-The owner or any per
| son interested in any tract or parcel of
| real estate sold pursuant to the preced-
! ing section may redeem the same at anv
| time within one year from and after the
| date of such sale, by paying to the pur-
| chaser or the clerk of the district court
| was sold, together with interest thereon
| at the rate of twelve per centum per an
mum from and after the date of such
Sa 9do On n any any such redemption being
chaser or of the clerk Of the district
| court to execute to such redemptioner
as6 certificate rt of such redemption. In
sale within the time aforesaid, title to
| such real estate shall thereupon become
absolutely vested in the purchaser.
| Sec. 60: Suit to Quiet Title.-Any per-
son son holding q tax certificate issued IN
| ger secIiors 70 or ~ of this act, at any