Imagens da página

taxes, interest and charges as shall be valid, and determine the amount of the several taxes and the interest thereon chargeable against each parcel of land, and shall order and decree that such several parcels of land, or so much of each as may be

necessary to satisfy the amount fixed by such decree, shall i severally be sold as the law directs. Such decree shall be

considered as a several decree in favor of the county against each parcel of land for each tax included therein. The court of costs, etc. may decree such costs against a person contesting any tax as may be equitable if the tax, or any part thereof, which remains unpaid, be adjudged valid.

SEC. 57. Such final decree shall be entered in the chancery Entry of decree record for recording decrees of such court, and have the record, form of, usual caption for decrees, and shall be substantially in the etc. following form: “In the matter of the petition of the county for the sale of certain lands for taxes assessed thereon. “The said petition and the matters therein stated, and the objections filed to certain taxes therein claimed, if any such objections are filed, came on to be heard, and proof of the due publication of notice of hearing of such petitions having been made and filed, and after hearing all parties interested therein, it is ordered, adjudged, and decreed that the several amounts of taxes and interest, collection fee, and charges set down in the columns headed 'Amount decreed against lands,' in the tax record of which petition forming a part of such petition are valid, and decree is made in favor of the county therefor against each parcel of said land for the several amounts set down in said columns opposite to such parcel. It is further ordered, adjudged, and decreed that the order of sale, several parcels of land, or such interest therein as may be etc. necessary to satisfy the amounts herein decreed against the same, shall be severally sold as the law directs. It is further adjudged and decreed that the several special orders made by this court, and entered on such tax record, are made a part hereof, with the same effect as if entered herein.” If costs are adjudged against any person contesting a tax, the decree therefor shall be in proper form and execution awarded. The decree shall be signed by the judge and How signed, etc. countersigned by the clerk.

SEC. 58. Immediately after the entry of such decree, the Decree, copy of county clerk shall make a certified copy thereof, and annex to tax recoza, the same to the tax record. He shall thereupon deliver such etc. tax record to the county treasurer, in whose office the same shall remain except as needed in the office of the county clerk.

SEC. 59. If from any cause the hearing on said petition Hearing may be is not had on the day fixed in the notice therefor, the same shall stand continued from day to day during the term without the entry of any order of continuance, until disposed of, and if it shall for any reason be found impracticable to hear In case hearing and determine the objections to all of the taxes specified in a train cabes had such petition within the time herein fixed for that purpose,

continued, etc.

in all .

cree is made, etc.

then and in that case the court shall, within the time herein named, make a final decree as to all taxes to which no objections have been filed, and also those to which objections have been filed which the court has then heard and passed upon. Such decrees shall be signed and recorded as hereinbefore provided. The court shall proceed with the consideration of the remaining taxes embraced in such petition, and objections thereto, and as soon as practicable dispose of the same by one or more decrees and in such form as the court may determine, which shall be entered in the chancery record of decrees of such court, and the same shall describe the lands and specify the total amount of taxes, interest and charges on each parcel thereof. The county clerk shall immediately thereafter deliver to the county treasurer a

certified copy of such decree, to be kept and used as hereDecree, copy of in before provided. Such copy of decree shall be annexed to to be annexed to the tax record and shall thereby become a part thereof. If , etc.

from any cause no decree shall be made on such petition as to the taxes therein named, or any part thereof, in time for sale to be made by the county treasurer as in this act pro

vided, the proceedings shall be deemed to be discontinued In case no de.

without prejudice, and the county treasurer shall include the lands in regard to which no decree has been rendered, with the taxes, interest, collection fee and all other fees, costs and charges by this act provided, in the petition with the lands delinquent for taxes of the succeeding year, and proceedings thereon shall be the same and a decree and sale (made] as

herein provided. Appeals, how

SEC. 60. In case a decree is given in favor of the validity of any disputed tax, and the person contesting its validity desires to appeal to the Supreme Court, he shall be allowed to do so on paying the amount of the decree to the county [treasurer), treasure within ten days after the

] date of such decree, who shall retain the same until the decision of the Supreme Court, and pay the same to the party interested if such tax is held invalid; if held valid, then such money shall be credited to the proper fund. By such payment the land in question shall be discharged from the lien of the tax. In

the decision is against the validity of any tax the county [ treasurer ] treasure shall have a right to direct an appeal therefrom to the Supreme Court on behalf of the State, county or township, but there shall be no sale for the tax held invalid, until such decision has been reversed or modi. fied by the Supreme Court.

SEC. 61. The proceedings where the validity of any tax is in dispute shall, where no other provision is made herein, follow the ordinary chancery practice, and the court may allow amendments as in ordinary cases.

Notice shall be appeal, bonds,

given of all appeals to the Supreme Court and such appeal shall be claimed, entered and bond for costs given, within twenty days after the making and entering of the decree.

taken, etc.


Proceedings in court.

Notice of




When the appeal is taken in behalf of the State, county or township, no bond shall be required. The judge shal, at Duty of judge. the request of either party, and on due notice, settle in proper form a case containing so much of the record and proceedings as may be necessary to the due understanding thereof by the Supreme Court, and if appeal shall be taken such case shall be transmitted to such court. An appeal as Efect of appeal, to the tax on any parcel shall not delay or affect the proceedings for the sale of any land for any tax on which there has been no appeal.

SEC. 62. On the first Monday of May the county [treasurer] When sale to treasure shall commence the sale of those lands mentioned in the decree upon which the amounts charged shall not have been paid, and shall continue the same from day to day, Sundays and other legal holidays excepted, until so much of each parcel shall be sold as shall be sufficient to pay such amounts. Each parcel described in the decree shall How conducted, be separately exposed to sale for each of the said several etc. taxes contained therein until a bid for any given tax shall be received and the sale shall be made to the person offering to buy for any given tax in the order prescribed in this act and paying the remaining amount charged against such parcel in the decree and accepting a conveyance of the smallest undivided fee simple interest therein. No greater interest in any parcel shall be sold than is sufficient to pay the amount of the tax on which the same is sold. If no person will buy for any of said several taxes and pay the balance thereof and take a conveyance of less than the entire thereof, then the whole parcel shall be sold. The sale shall Place of, etc, be at the county seat, and at such convenient place as may be selected by the county (treasurer] treasure, and shall be subject to the taxes assessed subsequent to taxes included in the decree. The county [treasurer] treasure may, in his dis- Payment of bid, cretion, require immediate payment of any person to whom etc. any parcel of such land may be struck off, and in all cases where payment is not made in twenty-four hours, he shall declare the bid canceled and sell the land again; and any person to whom any parcel of land shall be so struck off, neglecting for twenty-four hours after the close of such sale to pay to the county (treasurer] treasure the amount of such bid, shall forfeit to the county five times the amount of such bid, which amount may be recovered, in the name of the people of the State of Michigan, in an action of debt, in any court of competent jurisdiction. Any subsequent bid of such person made at the sale may be disregarded by the [treasurer] treasure. If any parcel of land cannot be When no blds sold for taxes, interest and charges, such parcel shall be are made, etc. passed over for the time being, and shall, on the succeeding day, or before the close of [the] sale, be re-offered; and if, on such second offer, or during such sale, the same cannot be sold for the amount aforesaid, the county [treasurer] to be bid off for treasure shall bid off the same in the name of the State, for the State.



Entries by treasurer, etc.


the State tax, interest thereon, and costs and charges for the use of the State. The county (treasurer] treasurə shall enter in the proper columns of such tax record the interest in lands sold, the name and postoffice address of each purchaser opposite each parcel of land sold, and the word “State" opposite each parcel bid off in the name of the State, and

he shall keep in a proper record book a statement of all Certificates of lands bid off to the State each year. Certificates shall be sale, etc.

given to each purchaser of the lands and interests bid off by him, showing the tax for which he has purchased and also the amount thereof and of all other taxes paid by him at the time of such purchase, stating that he will be entitled to deed after the period of redemption provided for in sec

tion sixty-four has expired, and that if the sale is not conLands bid off to firmed the money will be returned. All lands bid off in the State subject to

name of the State shall continue liable to be taxed in the

same manner as if they were not the property of the State. When sale is If from any cause the lands or any parcel thereof advertised not had, etc.

for sale by the county treasurer, shall not be sold as advertised, it shall be the duty of the county treasurer to cause sale to be made at such other time as he may fix for that purpose, of which notice shall be published at least four weeks prior to such day, and such notice shall contain a description of the lands and the amount claimed thereon. The sale and all proceedings thereon shall be the same as if made on the day first fixed therefor: Provided, That if any parcel sold under the provisions of this section shall also be offered at the same sale as State tax lands, the purchaser must also, at the same time, become the purchaser from the State tax land list and must pay all the remaining

taxes assessed for the year for which he purchased with What sales vold. interest thereon; all sales made in contravention of this

requirement shall be void.

ŠEC. 63. The county treasurer shall add for office charges upon each certificate containing one description, twenty-five cents, and for each subsequent description upon the same certificate, five cents, which amount, together with the interest and other charges, shall be credited to the contingent fund of the county.

SEC. 64. At the sale aforesaid the respective county treasurers shall give to the purchasers, on the payment of the bids, a certificate in writing describing the lands purchased, and the amount paid therefor, and such certificate shall be regularly numbered and entered in a book kept for that purpose, and designated as “sales book,” the name of the person to whom the same was issued, the number, date and amount of each certificate. Such certificate shall be in substantially the following form:


Office charges, etc.

Certificate of lands purchased, etc.

Form of.

[ocr errors][merged small][merged small]


County of
County Treasurer's Office..

A. D. 18...

county treasurer of the county of. said State, do hereby certify, that I did, at public auction, pursuant to notice given as by law required, on this -----day of... A. D. 18. -- sell to.

or the State of. the lands herein described, for the sum of..----dollars and

cents, said sum being the amount due and unpaid for taxes, interest and charges on said lands for the year of our Lord one thousand eight hundred and -----, that the said

--his heirs, or assigns, or State assigns will, if said sale stands confirmed, be entitled to a deed of conveyance of said lands in one year from the thirtieth day of September next following, unless sooner redeemed from such sale according to law. Said lands are described as follows, with the sum for which each tract was sold, set opposite each description, that is to say: (Here insert description, and separately the amount bid on each tract.)

County Treasurer.


SEC. 65. On presentation of such certificate of sale to the When deed to county treasurer or his deputy, after the expiration of the issue, etc. time provided by law for the redemption of land sold as aforesaid, the county treasurer or his deputy, shall execute to the purchaser, his heirs or assigns, a deed of the land therein described, unless the sale thereof shall have been redeemed or annulled as by law provided, which deed shall be entitled to record in the office of the register of deeds of the proper county, in the same manner and with like effect as other deeds duly witnessed, acknowledged and certified. Such deeds shall convey an absolute title to the land sold, Effect of deed. and be conclusive evidence of title in fee in the grantee, subject, however, to all taxes assessed and levied on such lands_subsequent to the taxes for which the same was bid off. The court may, on application, put the purchaser in possession of the premises by writs of assistance.

SEC. 66. In the case of the loss of such certificate of In case of loss of sale, the purchaser, or his legal representative or assignee,

certificate, etc. may file his affidavit of such loss, and that he was at the time of such loss the bona fide and legal holder thereof; and the county treasurer or his deputy shall thereupon execute, as aforesaid, a deed for the lands described in such certificate, if the same shall not have been redeemed, in the same manner as though it has been presented and surrendered; and if the same shall have been redeemed, on the presentation of such affidavit, the money shall be paid to such person in the same manner as though the certificate of sale had been surrendered. Any person who shall False statement make an affidavit as above required, or concerning any



« AnteriorContinuar »