The Birmingham age-herald., 1915-10-23

HuFt1dESls NntlleI luulNtQlAl UT lHt state, except ln the cases in V hich such sales are in this ct expressly declared to be inva,id. such sale shall operate as an assignment to tae purchaser of the rights and lieus Of ihe state and county in and to the lands sold. both as to the taxes raid ty said sale, and as to the taxes subsequently paid by the pur- chaser.
 See 2sg When lands are sold for taxes wheh are not la, e therefor, the pur- chaser may IccCNer from the officer ny whose fault or ucg1et the assessment Q" Sale was made. Gnc the suretes on his official bond, the amount of the purchase money paid by him therefor, with interest thereon from the day of sale together with all costs which are adjudged against him in any suit concerning said land in- NolNing such tax titie.
 Sec 23O. In case of the sale of any real estate either for the collection of taxes thereon on for the collection Of other taxes due by the owner there of, said real estate shall be described in all proceedings incident to the con- demnation and sale thereof, and in the certificate and deed issued to the purchaser of said sale in the manner described in the assess lnent thereof, and in case of failure of the tax collector to so describe said property in any part of said proceed ings, certificate or deed, by reason Of which said deed may be held insuffi- cient to convey the property intended to be referred to, the said tax collector and the sureties on his official bond shall be liable to the uprchaser at said tax sale for all amounts paid by him for such land, together with cost Of suit for same. Should, however, the property be insufficiently described in the assessment thereof, the said tax assessor and the sureties on his of- ficial bond shall likewise be respon- sible to the purchaser or in case the said liability has been enforced against said tax collector, then the said as- sessor and the sureties on his off cial bond shall be liable to the tax collector or his sureties for whatever sum he shall have been compelled to pay to said purchaser on account of said defect together with cost adjudged against him in suit for such lands.
 Sec 23l. If in any suit brought for the possession of land sold for taxes the title of the purchaser at the tax sale shall be defeated on account of any defect in the proceedings under which the sale is hand or on account of any defect in or insufficiency of the process by which the owner of the land was brought before the probate court, as is provided, or in the serv- ice of said process, or by reason of the failure of the judge of probate on ac- count of any negligence or refusal on his part to produce, when called upon, sufficient evidence of the proper is- suance and service of said notice or process, or by reason of any other defect or insufficiency in any of the proceedings for the condemnation and sale of said property, or of the cer- tificate or deed to said purchaser, or any two or more of said causes, the officer or officers on account of whose omission or error said defect or 1n- sufficiency, or defects or insumiciencies shall have arisen, together with the sureties on the official bond, shall be liable to the purchaser whose title shall be thus defeated, and to his as assignees for the full sum of the pur- chase money paid by him at said tax sale for said property, the cost of the suit in which said title failed, which the purchaser shall have incurred in attempting to maintain his title under said tax sale, together with the inter- est upon each of these amounts at the rate of 12 per cent per annum; pro- Vided, that except as to the state suits under~this section shall be commenced within five years from the sale
 Sec. 232. The state or any other pur- chaser of lands at tax sale, or any one claiming under him, may, after the expiration of six months from the day of sale, maintain an action of eject ment or of unlawful detainer, or statutory real action in the nature Of ejectment, for the recovery of the pos session of the lands purchased at such sale and shall be entitled to hold the possession thereof on a recovery but subject to the right of redemption here matter provided for. When the state is the purchaser the state auditor may, if in his judgment 1t is to the interest of the state after the expiration or six months from the date of sale, ln- stitute legal proceedings in the name of the state to recover possession of the real estate so bid in at tax sale, and when so recovered such real es- tate shall stand subject to sale or It may be rented out if the governor so directs; but if the title fails the auditor shall direct the proceedings to asce"- tain and enforce the tax liens, charges, interest and penalties for the benefit of the state as in case of other pur-
 1asers. And the state auditor may bring the suits authorized under the three preceding sections in proper cases.
 Sec. 233. If, in any suit brought by the purchaser. or other person claim ing under him, to recover the posses sion of lands sold for taxes, a recov- cry is defeated on the ground that such sale was invalid for any other reason than that the taxes were not due, the court shall forthwith, on the motion of the plaintiff, ascertain the amount of taxes for which the lands were liable at the time of the sale, and for the payment of which they were sold with interest thereon from the date and the amount of such taxes on the lands, if any, as the plaintiff, or the person under whom he claims, has, since such sale, lawfully paid or as- stunned by the state after it's purchase, with interest thereon from the date of such payment, the interest on both amounts to be computed at the rate of 12 per cent per annum, and the court shall thereupon render judgment against the defendant in favor of the plaintiff for the amount ascertained, and the costs of the suit, which Judg- ment shall constitute a lien on the lands sued for and payment thereon may 5e enforced as in other cases.
 Sec. 2Si. If, in a suit brought against such purchaser. other person claim ing under him, to recover possession or lands sold for taxes, the defendant claims and defends under the tax title and his defense fails on the ground that such sale was invalid for any other req son than that the taxes were not due, and the plaintiff recovers, the court shall forthwith on motion of the defendant ascertain the amount of taxes for which the lands were liable at the time of the sale, and for the payment of which they were sold with interest thereon from the day of sale. and the amount of such taxes on the lands if any, as the de- fendant, or the person under whom he claims. has, since such sale, lawfully paid or Assumed. in case of the state, with interest thereon from the date of