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


 property of the county.
 1 Sec. 21S. After the expiration of two | years from the date of the sale of any
 real estate for taxes. the judge Of pro- bate then in office must execute and
 deliver to the purchaser, other than | the state, or person 10 whom the cer- tificate of purchase has been assigned. | upon the return of the certificate and payment of a fee of s1 to the judge of probate. a deed to each lot or parcel
 of real estate sold to the purchaser. and remaining unredeemed, including
 therein. if desired by the purchaser, any
 number of parcels, or lots purchased 1 by him at such sale; and such deed | shall convey to and vest in the grantee all the right. title, interest and es- | tate of the person whose duty 1t was
 to pay the taxes on such real estate.
 and the lien and claim of the state
 and county thereto; but 1t shall not
 convey the right. title or interest of any reversioner or remainderman 1 therein.
 1 Sec. 219. Such deed shall be signed l by the judge of probate in his official l capacity. and by him acknowledged before some officer authorized to take
 acknowledgment of deeds, and 1t shall ! be. in all the courts of the state, prima l facie evidence of the regularity of all proceedings subsequent to the judg- ment recited therein, in any contro- |
 or concerning the right of the purchas-
 CT, his heirs. or assigns. to the Teal | estate thereby conveyed.
 | Sec 22O. The attorney general must | furnish the state auditor with suitable l forms of certificates of purchase and deeds to purchasers at sales Of real estate for taxes from which the state auditor shall cause to be printed a sufficient number of blank certificates and deeds and distribute the same among the several judges of probate, to
 be used by them and tax collectors on
 sales of lands for taxes.
 | Sec. 221. It shall be the duty of the state
 auditor to transmit to the tax assessor or each county, by the first day of Au- lEust or each year, descriptive list or Ian the lands in the county reported to him as bid in for the state during the year, and not redeemed and 1t shall be the duty of the assessor to present such dcscl iptive list to the county board of equalization, and it shall be the duty of tho said board, assisted by the assessor. 10 compare such list carefully with tho record of sales of lands for taxesuin the county and of the redemption thereof, and to ascertain If any of such lands lhave been redeemed. or were not liable | for the taxes for which they were sold and if any of such lands are ascertained
 to have been redeemed. or to have been sold for taxes for which they were not | | tify the facts to the state auditor, and the probate judge shall correct the rec ord of land sales In his office accordingly. The county board of equalization shall put n fair valuation on the remainder of | the lands contained in such descriptive | list ana shall enter such valuation and snail calculate the taxes upon such de- sc; iptive list and return the same to the | slate auditor, who shall thereupon, and annually thereafter until such land is redeemed or recovered or sold by the state. without further assessment, add l the amount of the taxes SO assessed on such valuation to the amount for which the lands were sold, and such proceed l ings shall have the effect of q due as-
 sessment of taxes against said lands The assessor shall furnish to the judge ltt probate a copy of the list returned l to the state auditor and it shall be the
 duty of the judge of probate to enter the
 taxes therein calculated on the record | of sale thereof kept In his office. ERRONEOUS SALES.
 Sec 222 The state auditor shall examine carefully all certifcatons of purchase of real estate. where the same were bid | in for the state at tax sale. that are on | file in his office, that may be here after" by him received, and if. in his opin- | ion. such snle was erroneous for want
 of regularity, improper or insufficient description. error in advertisement, or l | in his knowledge. he shall so declare it. and return such certificate to the judge of probate in the county of such sale: he shall also notify the tax assessor of the county in which the property is sit- uated. and direct him to assess the same as an escape for the years In which it is subject under existing laws. But in no
 case where sales are declared erroneous or void by the auditor shall any pen alty attach to the taxpayer, except inter- l est on taxes: all costs accruing shall be
 paid by the officer making the error
 Sec. 223 When land which has been sold tor taxes and purchased by the state has been sold by rhe state at private sale, and the Durchaee money has been paid
 into the state and county treasuries. and 1t shall be made to appear to the satis- faction of the state auditor that such
 sale was invalid by reason of the fact
 that the taxes for which the land was
 sold were not due, the purchaser of said | land from the state. his heirs or assigns,
 shall upon the surrender of the deed from | the state and the cancellation of the | same, be entitled to have the purchase | money paid for the said lands refunded
 provided application shall be made there for, as hereinafter provided. within two years from the date of the deed made | ly the state.
 l Sec. PA When land has been sold for taxes and purchased by any one other | than the state, and the purchase money has been paid into the state and county treasures, and it shall be made to ap- | pear to the satisfaction of the state audi | tor that such sale was invalid by reason of the fact that the taxes for which the i land was sold were not due, the purchas- CT of said land, his heirs or assigns, up- | on the surrender of the certificate Of purchase, shall be entitled to have the amount paid for the purchase of said 1 land refunded tG him, provided appura- 1 tlon shall be made therefor as hereinbe. | fore provided witnln two years from the date of sale, and before the execution of | a deed to such purchaser.
 l Sec. 225. Any taxpayer who through ank | mistake, or by reason of any double as- | sessment, or by any error In the assess ment or collection of taxes, or other error | has paid taxes that were not due upoS | the property of such taxpayer snail un- | less said tax was with knowledge of the
 facts voluntarily paid by the taxpayer,
 he entitled, upon making proper proof to
 the satisfaction of the state auditor of
 such payment, be entitled to have such
 taxes refunded to him. provided appliea-
 ton shal. be made therefor. as herein
 after provided, within two years from
 the date of such payment
 l Sec. 226. In order to procure the refund-
 ing under the provisions of the three pre- ceding sections, of the amounts errone- ously paid for the purchase of property CT Or the taxpayer. as the case may be,
 his heirs or assigns. shall file p dupli-
 cate a petition directed to the judge
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