Imperial Valley press., 1908-06-06

sale the City Tax and License Collector, | or his successor in office, must execute to the city and acknowledge before a proper officer, a deed of the property, re- citing i'm said deed the name of the per- son assessed (when known) the date of sale. a description of the land sold, the amount for which it was sold, that it was sold for delinquent taxes, giving the as- sessed value and the year of assessment, | the time when the right of redemption expired, and that no person has redeem ed the property in the time allowed by law for its redemption. and all other mat ters recited in the certificate of sale. No charge shall be made by the City Tax and License Collector for the making of any such deed. All such deeds shall be delivered to the city clerk and he shall record the same at length in a book with suitable margins on which to show the subsequent disposition of the property by the city
 Sec. 58 Such deed, duly acknowledged or proved is prima facie evidence that:
 1st. The property was assessed as re- quired by law.
 End. The property was capitalized as re- quired by law.
 3rd. The taxes were levied in accord ance with law
 4th. The taxes were not paid.
 5th. At a proper time and place the property was sold as prescribed by law and by the proper officer.
 9th. The property was not redeemed.
 7th. The person who executed the deed was the proper officer.
 Sth When the real estate was sold for payment of taxes on personal prop erty, that the real estate belonged to the person liable to pay the tax.
 Sec. 59. Such deed duly acknowledged or proved is (except as against actual fraud), conclusive evidence of the regu- larity of all other proceedings from the assessment by the Assessor inclusive up to the execution of the deed. Such deed conveys to the city the absolute title to the property described therein free of all membranes, except where the land is owned by the United States, the State, the County or the City, in which case it is prima facie evidence of the right of possession.
 Sec SO. A redemption of the property sold may be made by the owner or any party in interest, within five years from the date of the sale to the city, or at any time before the city shall have disposed of the same, in the manner following, to- wit:
 By paying to the city treasurer, in law full money of the United States, the amount of taxes, penalties and costs due thereon at the time of such sale, with in- terest on the aggregate amount of said taxes penalties and costs at the rate of seven per cent per annum, and also all taxes that were a lien upon said real es tate at the time said taxes became de- linquent, and also all unpaid taxes of every description assessed against the property for each year since the sale, or if the property has not been assessed for any year, then taxes at the rate of the tax levy for such year upon the value of the property as assessed in the year nearest the. time of such redemption with interest from the first day of July following each of said years respectively at the same rate to the time of redemp- tion and also all costs and expenses of such redemption and penalties as follows, to- wit:
 Ten per cent, if redeemed within six months from the date of sale; twenty per cent if redeemed within one year there from; forty per cent if redeemed within | redeemed within three years therefrom; eighty per cent, if redeemed within four years therefrom. and one hundred per cent, if redeemed within five or any greater number of years therefrom. The penalty shall be computed upon the amount of each years taxes in like man. ner, reckoning from the time when the lands would have been sold for the taxes of that year, if there had been no previ- ous sale thereof.
 Sec. 61. A partial redemption may be made separately from the whole assess ment of any lot, piece or parcel of land contained in any assessment, if such lot, piece or parcel of land has a separate val nation on the assessment roll, in the manner following, to-wit
 In the estimate provided for in Section l 62 hereof, the City Clerk shall estimate the amount of taxes due on such lot, piece or parcel of land, together with a proper proportion of the taxes due on personal property under such assessment and a proper proportion of the costs and expenses incurred in the sale thereof, and of all subsequent taxes, with penalties and costs, as provided in Section 60 here of, and such redemption shall be made in the manner provided for in Section 62. The City Clerk shall note on the margin of the record of the certificate of sale, and upon the certificate of sale, . description of the property thus redeemed and shall specifically set forth the several amounts 1 paid upon such redemption. ]