enter in a description sold corresponding with the description in the certificate, Collector to the date of sale, purchaser's name, and amount paid, book regularly number the descriptions on the margin of the of land book, and put a corresponding number on each certificate. Such book must be open to public inspection, without fee, during office hours, when not in actual use. sold, etc. Lien of purchaser. SEC. 3779. On filing with the County Recorder the certificate the lien of the State vests in the purchaser, in and is only divested by the payment to him, or to the County Treasurer for his use, of the purchase money and divested. fifty per cent thereon. How tion of property. SEC. 3780. A redemption of the property sold may be Redempmade by the owner or any party in interest within twelve months from the date of the purchase. tion, how SEC. 3781. Redemption must be made in gold or silver Redempcoin, and when made to the County Treasurer he must made. credit the amount paid to the person named in the Collector's certificate, and pay it on demand to the person or his assignees, reserving two and a half per cent for his fees therefor. Treasurer to report to SEC. 3782. In each report the Treasurer makes to the Supervisors he must name the persons entitled to redemp- Supervisors tion money and the amount due to each. SEC. 3783. On receiving the certificate of sale the Recorder must file it, and make an entry in a book, similar to that required of the Collector. SEC. 3784. On the presentation of the receipt of the person named in the certificate, or of the County Treasurer for his use, of the total amount of redemption money, the Recorder must mark the word "Redeemed," the date and by whom redeemed, on the certificate and in the margin of the book where the entry of the certificate is made. SEC. 3785. If property is not redeemed within twelve months from the sale, the Collector must make to the purchaser or his assignee a deed of the property, reciting the names of persons entitled to redemp tion. Recorder to file certificate of sale. When redeemed, note it in property is Recorder to book. When property is not redeemed within twelve months, Collector to give deed to purchaser. Recitals in deed primary evidence of what. What recitals are conclusive evidence. Deed conveys absolute title. in the deed substantially the matters contained in the certificate, and that no person redeemed the property during the time allowed by law for its redemption. SEC. 3786. The matters recited in the certificate of sale must be recited in the deed, and recitals in the deed are primary evidence that: 1. The property was assessed as required by law; 2. The property was equalized as required by law; 5. At a proper time and place the property was sold as prescribed by law, and by the proper officer; 6. The property was not redeemed; 7. The person who executed the deed was the proper officer; 8. Where the real estate was sold to pay taxes on personal property, that the real estate belonged to the person liable to pay the tax. SEC. 3787. The other recitals in the deed are conclusive evidence of the facts recited. SEC. 3788. The deed conveys to the grantee the abso lute title to the lands described therein, free of all incumbrances, except when the land is owned by the United Exception. States or this State, in which case it is primary evidence of the right of possession. Assessment book, assessment book, delinquent lists, etc., primary evidence SEC. 3789. The assessment book, duplicate assessment duplicate book, or delinquent list, or a copy thereof certified by the County Auditor, showing unpaid taxes against any person or property, is primary evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with. of what. Seizure and sale of personal property for taxes. Hittell, Sec. 6192; Shaw's Rev. Act, Sec. 159. SEC. 3790. The Tax Collector may, after the first Monday in February in each year, collect the taxes due on personal property, except when real estate is liable therefor, by seizure and sale of any personal property owned by the delinquent. SEC. 3791. The sale must be at public auction, and of a sufficient amount of the property to pay the taxes, percentage, and costs. Manner of sale, etc. conducting SEC. 3792. The sale must be made after one week's Same. notice of the time and place thereof, given by publication in a newspaper in the county or by posting in three public places. charges for sale and for SEC. 3793. For seizing or selling personal property, Collector's the Tax Collector may charge in each case the sum of three dollars and the same mileage as is allowed by law to the Sheriff of the county. conducting seizure. any such SEC. 3794. On payment of the price bid for property sold, the delivery thereof, with a bill of sale, vests the title thereto in the purchaser. SEC. 3795. All excess over the taxes, per cent and costs of the proceeds of any such sale, must be returned to the owner of the property sold, and until claimed must be deposited in the County Treasury, subject to the order of the owner, heirs, or assigns. SEC. 3796. The unsold portion of any property may be left at the place of sale at the risk of the owner. SEC. 3797. The Tax Collector must, annually, on the third Monday of March, attend at the office of the Auditor with the delinquent list, and the Auditor must then carefully compare the list with the assessments of persons and property not marked "Paid" on the assessment book, and when taxes have been paid, must note the fact in the appropriate column in the assessment book. Title to property vests in purchaser on payment, etc. Excess of proceeds over taxes returned to and costs owner, etc. SEC. 3798. The Auditor must then administer to the Same. Tax Collector an oath, to be written and subscribed in the delinquent list, that every person and all property assessed in the delinquent list on which taxes have been paid has been credited in the list with such payment. Same. Collector to make certain affidavit. Auditor to file statement of unpaid taxes with Supervisors. Cancella tion of taxes. Unpaid taxes not SEC. 3799. The Auditor must then foot up the amount . of taxes remaining unpaid, and credit the Tax Collector with the amount, and have a final settlement with him; and the delinquent list must remain on file in the Auditor's office. SEC. 3800. At the time mentioned in section three thousand seven hundred and ninety-seven, the Collector must make an affidavit, indorsed on the list, that the taxes not marked "Paid" have not been paid, and that he has not been able to discover any property belonging to or in possession of the persons liable to pay the same whereof to collect them. SEC. 3801. A statement of the amount of unpaid taxes must be filed by the Auditor with the Clerk of the Board of Supervisors, and the Board may cancel all taxes which in its opinion cannot be collected, and return the statement to the Auditor. SEC. 3802. All taxes not cancelled must be entered by canceled to the Auditor on the assessment book of each succeeding year until paid. be entered on assess ment book of each succeeding year. SEC. 3803. Interest at the rate of two per cent per month must be collected on such delinquent taxes from delinquent the time they were first delinquent until paid. Rate of interest on taxes. illegally Taxes, etc., SEC. 3804. Any taxes, per centum and costs erroneously or illegally collected, may by the order of the Board of Supervisors be refunded by the County Treas collected to be refunded. When land assessed more than once. Land irregularly assessed, etc., not to be sold. urer. SEC. 3805. When the Collector discovers that SEC. 3806. If the Collector discovers before the sale 1 the assessment book of the next succeeding year, to be collected as other taxes entered thereon. SEC. 3807. When land is sold for taxes correctly imposed as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to the ownership thereof, affects the sale, or renders it void or voidable. Collection from person of taxes assessed, SEC. 3808. If any person removes from one county to another, after being assessed on personal property, the Collector of the county in which he was assessed may employ an attorney to sue for and collect the same in the another Assessor's name. but removed to county. SEC. 3809. On the trial a certified copy of the assess- Same. ment, signed by the Auditor of the county where the same was made, with the affidavit of the Collector thereto attached, that the tax has not been paid, describing it as on the assessment book or delinquent list, is primary evidence that such tax and the per centum is due, and entitles him to judgment, unless the defendant proves that the tax was paid. SEC. 3810. The Treasurer and Auditor must allow the expenses of collecting such tax, and permit a deduction thereof from the amount collected, if they do not exceed one third of the amount of the tax collected. Expenses of such pro ceeding, how paid. CHAPTER VIII. COLLECTION OF TAXES BY THE ASSESSOR ON CERTAIN PER- SECTION 3820. When taxes on movable personal property must be 3821. Assessor may collect such taxes by seizure and sale. 3823. Amount of taxes to be collected on movable personal property, how determined. 3824. When excess of rate has been charged, such excess to be returned. |