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$ 2. Nothing in this act shall affect any suit or proceeding now pending:
83. This act shall take effect immediately.
for pay. ment of
AN ACT to enforce collection of the taxes levied in the county
PASSED May 9, 1882; three-fifths being present. The People of the State of New York, represented in Senate and
Assembly, do enact as follows: Treasurer Si rion 1. It shall not be the duty of the county treasurer of the trausinit county of Cayuga to transmit to the comptroller, as now required by law, unpaid any amount of unpaid taxes assessed upon corporations, or upon lands taxes, etc.
of non-residents, or of unknown owners in said county, or any treasurer's or collector's affidavit in relation thereto. Nor shall the comptroller credit the said county treasurer with any unpaid taxes on lands or corporations, whether assessed to residents or as non-resident land, but the whole amount of any state tax unpaid on property in the said county shall be paid by the county treasurer to the treasurer of the state, at the times now required by law after the same shall have
been assessed upon the real and personal estate of the said county. Provision § 2. If there are not sufficient funds then in the county treasury
unappropriated to pay such state tax, the county treasurer shall make stute tax. provision for the payment of the same by temporary loans upon tho
credit of the county, and charge the same to the cities and towns in
such amounts as they may respectively be deficient. Accorints $ 3. The county treasurer shall examine the accounts of arrears
of taxes received from the collectors of the several towns, and the city
treasurer of the city of Auburn, and shall roject all taxes on lands imper- that shall be imperfectly described, and all taxes so erroneously asJerile de sessed in form or in substance that the collection of the same cannot scribed
be enforced ; and shall, within twenty days, deliver a transcript thereof jected.
to the supervisors of the several towns and wards in which the property so rejected shall be located, and said supervisors shall, within thirty days thereafter, cause a correct description of the lands so imperfectly described to be made and returned to said treasurer. The amount of taxes, fees and interest thereon, is herein provided, upon
any lands rejected by the treasurer and returned to the respective le charged supervisors, the proper descriptions of which shall not be furnished on
or before the fifteenth day of June annually, shall be charged to the town or city where the same exists, and the board of supervisors, at its next succeeding annual session, shall levy the amount thereof upon
such town or city as deficiencies therein. Commis- $ 4. No commission shall be allowed by the county treasurer upon treasurer.
taxes returned to him uncollected by the collectors in the several towns and wards, but such treasurer may add five per centum to the amount thereof to be retained by him as compensation for services imposed by this act.
$ 5. Whenever any tax charged on real estate returned to the county treasurer, and the interest at the rate of ten per centum per annum to be computed from the first day of April after such tax was levied, to
to be ex amined and taxes on lands
When relerted taxes to
to the tow).
Sale of real estate for nonpayment of taxes.
gether with the fees thereon, shall remain unpaid for four months succeeding the said first day of April, the county treasurer shall proceed to advertise and sell such real estate in the manner herein provided for the payment of such tax, fees and interest, and the expenses of procuring description, publishing notices, and of conducting the sale, which shall be a charge on the lands sold, and shall be added to the other charges thereon. Should any errors be discovered in the description of the land so assessed aud taxed, the said treasurer may correct the same at any time previous to the sale. In the event that the same land shall be twice assessed and taxed, and the taxes thereon once paid, the treasurer shall return one of such amounts to the board of supervisors who shall provide for the deficiency arising therefrom.
8 6. The said county treasurer shall, immediately after the expiration Notice of of ihe aforesaid four months, cause to be published once in each week sales: in one daily newspaper of the city of Auburn and two weekly news- tion of, papers in the county of Cayuga to be designated by the board of supervisors of the said county, for six wecks, a list or statement of the real estate charged with such tax, fecs, interest and expenses and so liable to be sold; and, also, a notice that the said real estate will, on a day at the expiration of said six weeks, to be specified in such notice, and the succeeding days, be sold at public auction at the court-house in said county, to discharge the taxes, fees, interest and expenses aforesaid which may be due thereon at the time of sale. On the day men- Comtioned in the said notice the county treasurer shall commence the sale mento of such real estate, and he shall continue the sale froin day to day until sale, etc. such parcels shall be disposed of. In case no bid to the extent of the When tax and charges thereon shall be received for any piece or lot of land to purso offered, the said treasurer may purchase the same for and in behalf chase. of the county of Cayuga, and he may subsequently transfer the certificate of the same to any person who will pay the amount chargeable thereon. All lands purchased by the treasurer, for and in behalf of When the county, the certificates of which are not sold and assigned within thxes ea be one year subsequent to the last day of such annual sale, shall, with the to the interest thereon, be charged to the respective towns and cities, the certifiamounts thereof levied upon the taxable property therein, and said the discertificates assigned to such towns and cities. If such certificates shall Townsennot be sold or redeemed subsequent to such assignment, such towns titled to or cities shall be entitled to a deed therefor, which shall have the same effect and become absolute in the same manner, on the performance of like conditions, as in the case of sales to individuals. The charge for Charge for publishing the notices provided in this section, to be mutually agreed publishing upon, shall not exceed two dollars to each newspaper for publishing the description of each piece of land contained in said notices. daily papers shall decline to so publish the same, the said treasurer may cause such notices to be published in any other newspapers published in said city of Auburn.
$ 7. The purchasers at such salo shall pay the amounts of their ro- Bids, payspective bids to the county treasurer within forty-eight hours after the ment of, sale ; and after such payment shall have been made, the said treasurer shall give to the purchaser of any such real estate a certificate describing the real estate purchased, and the sum paid, and sich purchaser or his legal representatives or assigns may, immediately upon receiving said certificate, by virtue thereof, and of this act, lawfully possess, hold and enjoy for his and their own proper use, and the use and benefit of his and their heirs and assigns forever, the real estate described in said certificate, unless redeemed as hereinafter provided ; and he
When treasurer to execute deed.
may, at any time after the time limited in the eighth section of this act for the redemption of such premises shall have expired, and said premises shall not have been redeemed as therein provided, cause the occupant of such real estate to be removed therefrom, and the possession thereof to be delivered to him in the same manner and by the same proceedings, by and before the same officers, as in the case of a tenant holding over after the expiration of his term without permis
sion of his landlord. Redemp- $ 8. The owner of, or any person interested in, any real estate sold lands sold
for taxes as aforesaid, may redeem the same at any time within one for taxes. year after the last day of such sale, by paying to the said county treas
urer, for the use of the purchaser, his heirs and assigns, the sum mentioned in his certificate, and the interest thereon at the rate of ten per cent per annum; to be computed from the date of such certificate.
§ 9. If such real estate sold for taxes, or any portion thereof, be not redeemed as herein provided, the said treasurer shall execute to the purchaser, his heirs or assigns, a conveyance of the real estate so sold, which shall vest in the grantee an absolute estate in fee. The said treasurer shall be entitled to demand and receive from the purchaser
one dollar for preparing such conveyance. How ex.
§ 10. Every such conveyance shall be executed by the treasurer of said county of Cayuga, under his hand and seal, and the execution thereof shall be acknowledged before a proper officer in the same manner as other conveyances of real estate are executed and acknowledged under the laws of the state, and such conveyance shall be conclusive evidence that the sale was regular, and also presumptive cvidence that all the previous proceedings were regular according to the provisions of this act.
$ 11. Whenever any purchaser, under such sale, shall be unable to bursement recover possession of the real estate sold to him, by reason of an error of purchase- or irregularity in the assessment of any person or property, or in the when to be levying of a tax, or in any proceedings for the collection of any tax,
the board of supervisors of said county shall reimburse the purchasemoney and expenses ko paid with interest, the same to be presented and audited as other county charges, and by them to be charged to and
levied upon the cities or the town where the irregularity arises. Powers
$ 12. All powers which are conferred upon the comptroller of this conferred state in relation to the cancellation of a tax which shall have been paid county
to a collector; tho repayment of any tas paid more than once; the treasurer. payment of a part of the tax on land by any person claiming a part of
such land ; the redemption of land sold for taxes by persons claiming an undivided share, or a specified part thereof; the effect of such redemption, reducing the land to be conveyed; tho effect of any such sale of land for taxes upon the lien of any mortgage thereon ; the right of a mortgagee to redeem ; the consequence of neglect to do so after notice, and the lien of the mortgagee for the amount paid on such redemption; the authority to withhold conveyances when it shall be discovered that any sale of land for taxes was ineffectual to convey a title, and to refund the purchase-money and interest to the purchaser, are hereby conferred, so far as relates to the county of Cayuga, upon the treasurer thereof.
§ 13. In crery case where the collectors of the towns and the city Actions to
treasurer of the city of Auburn 'in said county shall have been discharged from liability on account of any uncollected taxes returned by them to the said treasurer, the county treasurer may maintain an action for the recovery of the amount so remaining unpaid and uncol
lected, with interest at the rate of ten per centum per annum to be compated from the first day of April after the said tax was levied, in his name of office, against the person, firm or corporation liable for such tax, or the representative of such person, firm or corporation, in any court of competent jurisdiction, in which the proceedings, costs, judgments and executions shall be the same, and with like effect, as in actions between other public officers and individuals, and the amount collected shall be applied in the same manner as if paid to the county treasurer by the collectors of said towns and city treasurer of the city of Auburn. Nothing in this section contained shall be construed to repeal or abridge any powers now had by officers for the collection of taxes in said towns and wards.
$ 14. When any lot or piece of land sold for taxes by the treasurer Notice to shall, after the expiration of six months from the last day of the annual be served sale therefor, be in the actual occupation of any person as a residence, pant. the purchaser, or the person claiming under him, shall serve a written or printed notice on such occupant, or by leaving such notice at the dwelling thereof with some person of suitable age, or by affixing such notice upon the outer door of such dwelling, or if such land shall or shall not be occupied as aforesaid, such notice shall be published in Notice the newspapers designated by the board of supervisors of the county of be pubCayuga for publishing sales of lands for unpaid taxes, once in each week for three weeks, stating in substance the sale of such lands, the person to whom made and the amount for which the same was sold, and stating the time when the purchaser thereof will be entitled to receive a deed, and stating also that, unless the said amount and the interest thereon is paid to the county treasurer within one year from the last day of such annual sale, the same will become obsolete, and the owner or other persons interested in said lands will be forever barred from all right or title thereto, and no other notice either by the county treasurer or by the holder of the certificate of any sale, or by any other person, shall be necessary or required. In case any of
Amounts the lands so sold shall be redeemed therefrom subsequent to service of to be notice, the expenses of advertising and service of the notice herein sumere provided ; and any taxes upon lands so sold which may be assessed quired to upon and paid by the purchasers, or assignees of such purchasers, between the time of the sale and redemption thereof, shall, with the interest thereon at the rate provided by this act, be added to the amount otherwise required to be paid for such redemption.
§ 15. Such notice with the proof of the service thereof shall be notice exhibited to said treasurer previous to his issuing the deed of the adoperof premises so described, and the proof of the service of such notice shall hibited to be recorded with such conveyance.
§ 16. The county treasurer shall not issue deeds to persons entitled When thereto, until at least thirty days subsequent to the service of notice issue. herein provided.
$ 17. All acts and parts of acts inconsistent or in conflict with this act, so far as the same do conflict, and relating to the county of Cayuga, are hereby repealed.
$ 18. This act shall take effect on the first day of January, eighteen hundred and eighty-three.
be made by supervisor.
AN ACT to increase in certain cases the security required to
be given by commissioners in the county of Chenango, appointed pursuant to chapter three hundred and ninetyeight of the laws of eighteen hundred and sixty-six.
Passed May 9, 1982; three-fifths being present. The People of the State of New York, represented in Senate and
Assembly, do enact as follows: Examin- SECTION 1. It shall be the duty of the supervisor of each town, in bonds to
the county of Chenango, that has issued bonds pursuant to an act entitled "An act to facilitate the construction of the New York and Oswego Midland railroad, and to authorize towns to subscribe to the capital stock thereof,” being chapter three hundred and ninety-cight of the laws of eighteen hundred and sixty-six, and all acts amendatory thereof, to examine the bonds of the commissioners appointed pursuant to said act, in behalf of said town, within thirty days after the warrant
for the collection of taxes is delivered to the collector in each year; When new and whenever it shall appear upon examination that the amount of
moneys, bonds, certificates of deposit, or other evidence of debt held quired. by said coinmissioners, including all taxes levied, or to be collected by
said warrant, for or applicable to the payment of the principal or interest of said bonds, shall exceed fifty per centum of the amount of bail bonds given by said commissioners, it shall be the duty of the said supervisor to require said commissioners to give a bond or bonds by way of security for such additional amount as shall, with the security theretofore given by said commissioners, be equal to double the amount of funds so held, or to come into the hands of said commissioners during said year. And the collector of taxes in' said town shall not pay over to said commissioners any money directed to be paid by said war. rant or by law until the certificate of the supervisor of his town shall be presented to and left with such collector, which certificate must show that the security required by this act has been given.
§ 2. The foregoing section shall also apply to all towns in said county where there are less than three commissioners appointed as aforesaid.
§ 3. This act shall take effect immediately.
bonds to be re
the laws of eighteen hundred and eighty, entitled "An act
Passen May 9, 1882 ; three-fifths being present. The People of the State of New York, represented in Scnate and Assembly, do enact as follows:
SECTION 1. Chapter three hundred and sixty-eight of the laws of eighteen hundred and eighty, entitled “ An act to amend chapter