Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1931-05-07

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21S9, as Amended by Laws 1929,
Chapter AIS.
Be it enacted by the Legislature of
the State of Minnesota:
Section /. That Mason's Minnesota
Statutes of 1927, Section 2139, as
amended by Laws 1929, chapter AIS,
section 2, be amended to read as fol-
lows:
"2139. Subd. (a). Such sale shall
be conducted by the county auditor.
Each parcel shall be sold to the high
est cash bidder therefor but not for a
less sum than the aggregate taxes,
penalties, interest and costs charged
against it. unless the cash value
thereof fairly determined by the
county board and approved by the
Minnesota Tax Commission shall be
less than such aggregate, in which
case the value so fixed and approved
shall be the minimum price for which
| such property may be so sold. The
rights of the purchaser at such sale
shall be subject to the rights of any
purchaser and of the state or it's as
signee by virtue of any delinquent
tax sale held in 1928 or any subse-
quent year, and of any subsequent
delinquent taxes attaching thereto or
required to be paid in case of redemp-
| ton therefrom.
Subd. CD. Provided that at such
sale to be commenced on the second
Monday of August, 1881, If there be
no bidders for same for the amounts
as hereinbefore authorized, any such
parcels coming within the following
classifications may be disposed of
for cash only, for not less than the
following amounts: % all parcels
bid in for the state for taxes for the
year 1920 or prior years, for one-fifth
of the total taxes remaining unpaid
for 1925 and prior years, as originally
assessed; ca all parcels, not in such
first class, but bid in for the state for
taxes for the year 1922 or prior years,
for one-third of the total taxes re-
manning unpaid for 1925 and prior
years, as originally assessed; and
| 60 all parcels, not in such first or
second class, but bid in for the state
for taxes for the year 1925 or prior
years, for one-half of the total taxes
remaining unpaid for 1925 and prior
years, as originally assessed.
Subd. (c). Provided, further, that
where any parcel subject to sale I'M
der the provisions of this section and
Sections 213S and 2140, contains as a
part of said tax the full amount or a
portion of the lien for the construc-
| ton of any county or judicial ditch,
or the full amc unit or portion of
any special assessment for local i'm
provements levied under municipal
| authority and the county board, in
case of such ditch lien, or the gov
erning body of the municipality, in
case of such special assessment, may,
by ordinance or resolution, determine
and fix the minimum amount of such
ditch lien or assessment to be in
cluded in addition to the amounts
hereinbefore provided as the mini
mum for which any such parcel may
be sold; provided that the resolution
of the county board shall be adopted
or a copy of such resolution or ordi-
nance of the municipality describing
each tract and fixing each such min
imum amount shall be served upon
the county auditor at least thirty 900
days before the date of sale; provid.
ed, further, that if such resolution
of the county board be not adopted
or if such governing body of any
such municipality fails to cause t.
be certified to said county auditor
at least thirty 500 days before such
date of sale, the minimum amount OF
such assessment to be included with
the other taxes on any parcel, said
county auditor shall include such
ditch lien or special assessment with
the other taxes on said parcel, to be
sold on the same basis as the other
taxes thereon. Provided, the mini
mum amounts of ditch liens or as
sessments to be so included in the
| sale of lands within the Red Lake
Game Preserve shall be the full
amounts of such ditch liens and as
sessments.
Subd. Cd. The purchaser shall
forthwith pay the amount of his bid
to the county treasurer, and the Off
| Ger conducting the sale shall give
to him a certificate in form pre-
scribed by the attorney general, in
which shall be set forth the name of
| the purchaser, a description of the
land sold, the price paid and the date
and place of sale. The auditor and
! treasurer of the county shall attend
such sale, the former to make rec
ord of all sales thereat, and the latter
to receive all moneys paid on account
thereof. The proceeds of the sale of
any parcel of land at any such sale,
for whatever amount sold, shall be
distributed among the taxing districts
interested in the taxes and assess
ments on said parcel at the date of
such sale, in the proportions of their
respective interests; provided that
the provisions of this section as to
the amount of any ditch lien or spe-
cial assessment which shall be in
cluded in the minimum cash amount
shall also fix the amount applicable
to such ditch lien or special assess
ment in the distribution of the pro-
ceeds of such sale.
Subd. (e). Provided, by resolution
of the county board, adopted at least
thirty days before the commencement
of the sale, any parcel of land which,
since the accrual of the unpaid taxes
and assessment thereon, has produc-
ed yield or income or had an actual
use, of value, exceeding the amount
of such taxes and assessments, as
originally extended, may be exclud-
ed from the sale.
Subd. f). Any purchaser at such
sale, may, within ten days following
his purchase, discharge the taxes
and assessments against such parcel
for 1926 and subsequent years, if de-
linquent and held by the state, or Sc
cure an assignment thereof, upon
the payment of fractional part of
the taxes for such years, as original
ly assessed, equal to the fractional
part of the taxes for the years prior
to 1926 against such property requir-
ed to be paid by such purchaser at
such sale, and by paying the same
proportion of the ditch liens or spe-
cial assessments against such prop
erty collectible with the taxes for 1926
and subsequent years that he was re-
quired to pay at such forfeited sale
for ditch liens or special assessments
collectible with the taxes for 1925 or
prior years"
Section 9 Suhd (a) Tn the event