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

the copy judgment book what disposition
was made at the sale of the several pieces
or parcels of land, he shall deliver the
same to the clerk of the court, who shall
forthwith enter on the right hand page Of
the real estate tax Judgment book, oppo-
site the description of each piece or par
Gel sold, the words, satisfied by sale"
and opposite each piece or parcel bid IN
for the state, the words, bid in for the
State; and he shall thereupOn redeliver
said copy judgment book to the auditor.
Sec. Is. Taxes for Subsequent Years on
Property Sold at Tax Sales.-The taxes
for subsequent years shall be levied on
property so sold or assigned by the state
as hereinafter provided; or, ii bid in for
the state and not assigned, until title
thereto shall have become fully vested in
the state, in the same manner as though
the sale had not been made; and the pur-
chaser or assignee of the state may pay
the amount OF such taxes, at any time
after they become delinquent, and upon
paying the same the amount thereof to-
getner with interest at the rate of u per
centum per annum from the date of pay
ment after they shall have become de-
ltnquent, shall be added to and be part
of the money necessary to be paid for re-
demption from sale. Any such pur-
chaser or assignee paying such taxes snail
at the time OF the payment thereof pre-
sent TO the county auditor his tax cerClf-
cate, and such auditor shall enter the
TACT OF such payment and the amount
payment is made on his copy of tax judg
ment book, opposite the tract or parcel
embraced in such certificate.
Sec. y. Property Bid in for State-As-
ignmentS-FOrn1-Re cord-EVidence. - AT
any time after any piece or parctI OF lallu
shall have been bid in for the state ana
before the expiration of the period of re-
demptiOn, the same not having been re-
deemed, the county auditor shall assign
and convey the same, and all the right
of the state in any such piece or parcel
of land acquired at such sale, to any per
son except the county auditor county
treasurer, clerk of district court, and
their deputies or clerks, who shall pay
the amount for which the same shall have
been bid in, with interest at the rate OF
II per cent per annum and the amount
of all subsequent delinquent taxes, penal
ties, costs, and interest at said rate upon
the same from and after the time when
such taxes become delinquent; and he
shall execute to such persons a certificate
or conveyance for each piece or parcel,
which may be substantially in the follow
ing forms:
1, ............, auditor of the county of
............, State of Minnesota, do here
by certify that at the sale of lands pur
suant to the real estate tax judgment,
entered in the district court in the county
of ........, on the ...... day of ........,
10. 49,, in proceedings to enforce the pay
ment of taxes delinquent upon real estate
for the years ........ for the county OF
:.....:., which sale was held at ........,
IN said county OF .:t..:.;;,..., on the -;
piece or parcel of land situate in said
county of ......., State Of Minnesota,
to Wit Cnsert description), was duly Of
fered for sale; and, no one bidding upon
which said piece or parcel was subject to
be sold, the same was then bid in r. the
state at such amount, being the sum of
.........., and the same still remaining
unredeemed and on this day ........ hay
ing 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,
Amounting dollars.
therefore, in consideration thereof, and
pursuant to the statute in such cases
made and provided, 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 ........
redemption as provided by law.
Witness my hand and official seal this
.......... day Of .........., To-.
n.s3 County Auditor
such certificate, in case the land shall
not be redeemed as in this act provided
shall pass to the purchaser or assignee
an estate therein in fee simple without
any other act or deed whatever. Such
certificate or conveyance maye be record
ed after the time for redemption shall
have expired, as other deeds of real es
tate, and the record thereof shall have
the same force and effect in all rEpects
as the records of such deeds; and the
same, or the record thereof, shall be evil
49,
force and effect in all respects as the
records of such deeds.
Sec. 80. Certificates as Evidence -
Ground Of Avoiding Sale-New Sale-The
certificate issued pursuant to sections %
and % of this act, or the record thereof,
shall in all cases be prima facie evidence
that the tract or parcel described therein
was subject to taxation for the year or
years therein stated; that the taxes were
not paid at any ime before the sale; that
the tract or parcel described therein had
not been redeemed from the sale; that
the tract or parcel described therein had
been listed and assessed at the time and
in the manner required by law; that the
taxes were levied according to law; that
| the tax judgment, pursuant to which the
sale was made, was duly entered and
that the court had jurisdiction to enter
the same; that all the requirements of
law with respect to the sale had been duly
complied with and of title in the grantee
therein after the time for redemption
has expired. Provided, however, that
when any certificate issued pursuant to
either of said sections embraces uniVer-
sity, school or other state lands, the title
whereof is in the state, no other or great
er interest shall be held to be thereby
conveyed than that acquired undeE the
certificate Of the land commissioner.
No sale shall be set aside or held invalid
by reason Of any miSrecitalS in said GER
tificates nor unless the party Directing
to the same shall prove either that the
taxes were paid before judgment was rem
dered; or that the real estate was eX-
empt from taxation; or that the court
rendering the judgment pursuant to which
the sale was made had not jurisdiction to
render the judgment; or that, after the
judgment and before the sale, such judg-
ment had been satisfied; or that notice of
sale, as required by this act, was not
given, or that the piece or parcel Of land
was not offered at said sale TO the bidder
who would pay the amount for which
the piece 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 sale shall be called in
question be brought, or the defense al
leging it's invalidity be interposed, within
three years after the date of the sale;
provided, that every judgment rendered
against any tract or parcel Of land for
tax which has been paid before the entry
thereof, or where the land was exempt
from taxation, shall be void; and all sales
made under any such judgment or under
a judgment which has been paid, shall
be void, and no title or interest in any
tract or parcel Of land sold under such
judgment shall pass or be conveyed to
any purchaser at such sale.
In any action brought to set aside or
cancel such sale, or in any action in
which the validity Of such sale may arise,
the tax receipt or the duplicate stub
thereof, or any other record of the pay
ment of such tax in the Office Of the coun-
ty auditor or county treasurer, shall be
prima facie evidence Of the 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 sold
under such judgment, may be made par
ties defendant, in which case the county
attorney shall appear for and on behalf Of
such county or state, or both. AC action
to set aside and cancel such sale on the
ground that the tract or parcel Of land
was exempt or that the tax was paid be-
fore judgment or sale may be commenced
at any time.
Sec 81. If Sale Invalid-State's Lien to
Pass to Purchaser.-If any certificate
executed by the county auditor TO an &C
tual purchaser, pursuant to sections %
and % Of this act shall prove to be invalid
Ear hnr hat he nd