The Montgomery advertiser., 1907-08-29
ing delinauent bear the legal rate of

Sec. I0S. After the assessment has been corrected by the council or board. 1t has the force and effect of 1 judgment against the property, or against the person owning the same. | and after delinquency, may be enforced by an execution issued by the clerk to
 be levied upon the personal property of the person against whom such taxes were assessed, or against the property which was so assessed for taxation.
 The execution may be in form provid-, ed by the council and may be levied by the chief of police or other person designated by the council. and the | property so levied may be sold by such officer upon notice required by law for the sale of personal property by the
 sheriff. at time and place designated | in the notice.
 l Sec. 1os. Cities and towns shall have
 a lien for taxes upon all property as- | sessed for taxation. which shall be sue | perior to all other liens, except for l taxes held by the State and county.
 The purchaser of personal property sold under an execution issued by the | city or town clerk, shall receive title clear of all encumbrance, except of liens held by the State and county. Garnishments may be issued by jus | tices of the peace upon such assess
 ments as upon judgments in such | courts. for the collection of such taxes. | upon dmudVlC Delng maOe, as Tn sotner
 cases by an officer bf the city.
 When property, other than real, Is | assessed to an unknown owner, the taxes due may be collected by levy of execution upon such property and | sale thereof.
 Cities and towns may provide for l personal demand of taxes due and are
 authorized to make charge there- for not exceeding fifty cents, to be | paid as costs, but such demand shall not be necessary or essential to the validity of proceedings to make coll lection by law.
 Sec. 110. Within three months after taxes shall have become delinquent, q l list shall be made out and certified by the city or town clerk, describing each piece of property separately, with the
 name of the owner, if known. and the
 amount of taxes due by such owner | upon personal property, which also | may be collected by sale of the realty
 as for taxes due thereon.
 Such lists shall be filed with the reg 1 ister in chancery, or like officer of a court of the county having equity ju- risdiction therein, hereinafter called register. The register shall cause to
 be docketed, in such court, in a well | bound book kept for that purpose, a | cause for each assessment of property | of the city or town against such prop | erty so assessed Said docket shall
 show the amount of the taxes sought to be collected, description of the I property and the name of the owner. if | known. Upon the filing of the certif- cate. the register Is directed to issue
 Q summons, as in chancery cases. con- tainfng a description of the property, notifying each owner of the filing of
 the proceedings against his property,
 only one summons. however, shall be l necessary if two or more pieces of | a
 owner. Such summons shall forthwith
 be executed by the sheriff and return
 ed to the register within ten days.
 Tn the case of property of an un- l known owner, or when the sherin re- 1 turns Not foundp after ten days, as
 to owners for whom he has a sum
 mons, the register is directed to cause
 publication to be made for thirty days
 of the fact of the filing of such tax
 list, giving a list of the property as-
 sessed to owners unknown, and to per-
 sons for whom a summons has been
 returned by the sheriff Not found"
 If no pleading setting up a defense
 shall besfiled by the owner of the prop
 erty, within thirty. days after publica-
 tion has been perfected, or within
 thirty days after service of the notice
 by the sheriff. then without further Iproof ffsal decree shall be made by
 the chancellor or judge of such court.
 adjudging such property liable for such
 taxes and directing 4he register to sell
 such property for the payment of the taxes charges, penalties, interests and
 costs. that are charged thereons un ..
 less the amount due and costs shall T have been paid to the register before
 the sale. such sale shall be made as in
 other. chancery cases and need not be
 confirmed by the court. The chancel-
 Tor or judge may consolidate cases 4 against property assessed to the same a 11
 which shall be sold to pay the taxes,
 charges, interests, penalties and costs
 charged to all And if any defense is
 made by the owner, the court shall
 proceed to give relief under it's own
 rules of procedure, the certificate, how- ever, filed in said court being prima
 facie evidence of the facts contained
 therein.
 Sec. Ill If any assessment for
 street improvements, or otherwise. arc
 due and unpaid, the amounts assessed
 against such property may also To eer-
 tified by the city or town clerk. to the
 register and may be collected out of
 the proceeds of the sale of such prop
 erty, as in the case of taxes. but no
 sale of property by the city for taxes shall relieve the property of the Yen
 for assessments due the city, and no l sale for assessments shall relieve the
 property of the lien for taxes due the F city, unless the same shall have baen y paid.
 Sec. l12. All proceeds arising from
 sales for taxes, or assessments shall be paid over by the register, after de.
 ducting the costs and expenses of such
 cause, to the treasurer of the city or
 town who shall hold for the owner, upon his official bond, the surplus after
 deducting the amounts due tho city or
 town, the costs in each case however, in no event, to exceed ten dollars ex-'
 elusive of advertising fee.
 Sec. 11S. The city or town may Do. lcome the purchaser at such sale, aad the officer making the purchase, shall
 bid a sum sufficient to pay the full amounts dpe for taxes, assessments , filed. interest and costa, and the amuunt due the city on account of the manner of assessment for any ether reason than that the taxes or asess. ments thereon have been paid, but if , for any reason the proceedings ln the ohancery court shall not be sufficient to pass the title, tho lion of the city . taxes or assessmenta shall pasa to the purchaser and may be enforced by him in e court of equity, or may be cole ? Iected by the municipality in e.ny ether case against the same property, and
 if collected said sum shall be paid ever l to such purchaser
 See 114. At any time within five years after prop erty has escaped taxa [ ton, the council or Board or Assessors . shall have the right to make assess" } ments against such property for such