assessment. etc. of, entry, etc. etc. time to time as may be necessary to facilitate the proceedings, and shall decide all questions as to the admissibility of evidence, and the decision so made shall be final, and not subject to review or appeal. If the lands of two or more persons have been assessed In case of joint together, the court may, if practicable, separate the same and apportion to each parcel its just proportion of the taxes, interest, and charges. If any tax shall be found illegal, it shall be rejected. Of legal taxes, If a part of any tax shall be found illegal, such part shall be set aside, and the remaining tax shall be decreed valid. The total Decree, amount amount of taxes, interest and charges, as fixed by the court, shall be entered by the register of the court opposite each parcel of land in the column of said record under the heading, "Amount decreed against lands." If the court shall make any order setting Order, entry of, aside the taxes on any parcel of land, or any part thereof, or any special order relating to any particular parcel of land, or taxes thereon, a brief entry of such order shall be made upon said record opposite such land or tax, which shall be signed by the judge of the court, either by his full name or initials, and such entry shall have the same effect as if made and entered as a part of the final decree. At least ten days prior to the time fixed for Final decree, the sale of such lands, the court shall make a final decree in etc. favor of the State of Michigan for such taxes, interest, and charges as shall be valid, and determine the total amount thereof 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 severally be sold as the law directs. Such decree shall be considered as a several decree in favor of the State of Michigan against each parcel of land for each tax included therein. The court 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. time of, effect, Of costs, etc. in chancery etc. SEC. 57. Such final decree shall be entered in the chancery Entry of decree record for recording decrees of such court, have the usual caption record, form of, for decrees, and shall be substantially in the following form: "In the matter of the petition of the State of Michigan 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 amount of taxes, interest, collection fee, and charges set down in the column headed Amount decreed against lands,' in the tax record of which such petition forms a part, are valid, and decree is made in favor of the State of Michigan therefor against each parcel of said land for the amount set down in said column opposite to such parcel. It is Order of sale, further ordered, adjudged, and decreed that said several parcels of land, or such interest therein as may be necessary to satisfy the amount herein decreed against the same, shall be severally etc. 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 How signed, etc. execution awarded. The decree shall be signed by the judge and countersigned by the clerk. Decree, copy of to be annexed etc. SEC. 58. Immediately after the entry of such decree, the county to tax record, clerk shall make a certified copy thereof, and annex the same to the tax record. He shall thereupon deliver such tax record to the county treasurer, in whose office the same shall remain except as needed in the office of the county clerk. Hearing may be continued, etc. can not be had in all cases. SEC. 59. If from any cause the hearing on said petition 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 In case hearing any order of continuance, until disposed of, and if it shall for any reason be found impracticable to hear and determine the objections to all of the taxes specified in such petition within the time herein fixed for that purpose, 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 herein before 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 herein before provided. Such copy of decree shall be annexed to the tax record and shall thereby become a part thereof. If from any cause no decree shall be made on such petition as to the taxes therein named, or any part thereof, the Auditor General shall, as soon as practicable, file a new petition for decree and sale, and proceedings thereon shall be the same and a decree and sale made as herein provided. Decree, copy to tax record, to be annexed etc. When new petition to issue, etc. Appeals, how taken, etc. of 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, 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 case the decision is against the validity of any tax, either the county treasurer or the Auditor General shall have a right to direct an appeal therefrom to the supreme court on behalf of the state, but there shall be no sale for the tax held invalid, until such decision has been reversed or modified by the supreme court. SEC. 61. The proceedings where the validity of any tax is in Proceedings in dispute shall, where no other provision is made herein, follow the court. ordinary chancery practice, and the court may allow amendments appeal, bonds, as in ordinary cases. Notice shall be given of all appeals to the Notice of supreme court and such appeal shall be claimed, entered and bond etc. for costs given, within twenty days after the making and entering of the decree. When the appeal is taken in behalf of the state, no bond shall be required. The judge shall, at the request of Duty of judge. 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 to the tax on any parcel shall not delay or Effect of appeal, affect the proceedings for the sale of any land on which there etc. has been no appeal. commence, etc. etc. etc. SEC. 62. On the first Monday of May the county treasurer shall when sale to 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 How conducted, decree shall be separately exposed to sale, and the sale shall be made to the person offering to pay the amount charged against such parcel in the decree and accept 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 charged thereto. If no person will offer to pay the amount charged against any parcel of land and take a conveyance of less than the entire thereof, then the whole parcel shall be sold. The sale shall be at Place of, etc. the county seat, and at such convenient place as may be selected by the county treasurer, and shall be subject to the taxes assessed subsequent to taxes included in the decree. The county treasurer Payment of bid, may, in his discretion, require immediate payment of any person to whom 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 the amount of such bid, shall forfeit to the State 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. If any parcel of land cannot be sold for taxes, interest and When no bids charges, such parcel shall be 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 hid off for shall bid off the same in the name of the State, for the use of the are made, etc. the State. Entries by treasurer, etc. Certificates of sale, etc. State subject to taxes. State, county, and town in proportion to the taxes, interest and charges due each. The county treasurer 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. Certificates shall be given to each purchaser of the lands and interests bid off by him, stating that he will be entitled to deed after the period of redemption provided for in section sixty-four has expired, and that if sale is not confirmed the Lands bid off to money will be returned. All lands bid off in the name of the State shall continue liable to be taxed in the same manner as if they were not the property of the State. If from any cause the lands or any parcel thereof advertised for sale by the Auditor General, shall not be sold as advertised, it shall be the duty of the Auditor General 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 preceedings 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 What sales void. the purchaser from the State tax land list; all sales made in contravention of this requirement shall be void. Proviso. Funds receiv. able and disposition of, etc. Redemption of lands sold for taxes, etc. By person having interest in land sold. SEC. 63. The several county treasurers shall receive on such sale such funds only as shall, at the time, be receivable at the State treasury, and all moneys received at any tax sales that belong to the State shall be paid into the State treasury on or before the fifteenth day of June next after the time of such sales, and the expenses of advertising and sale shall be paid therefrom on the Auditor General's warrant, and the remainder shall be placed to the credit of the general fund as received. SEC. 64. The owner or occupant of any land sold for non-payment of taxes, or any person having any interest therein or in any part thereof, may, at any time before the first day of May next succeeding the sale, redeem the same or any parcel of said land or any interest therein by paying to the State Treasurer, on the certificate of the Auditor General, or to the county treasurer, for the use of the purchaser, his heirs or assigns, the amount for which said land was sold, the interest on the amount of purchase money at the rate of one per cent per month, or fraction thereof, from the date of sale as above provided, and all other taxes and charges thereon imposed subsequent to such sale and paid by such purchaser or his assigns and an office charge of twenty-five cents on such description, but whenever any land sold for taxes shall be redeemed within six months after the sale thereof, interest shall be paid for six months. Any person having any interest in or lien on any land may at any time after such land is bid in to the State or sold for non-payment of taxes, and before the time for redemption expires, pay to the State Treasurer, on the certificate of the Auditor General, or to the county treasurer, the amount of such taxes, together with the accrued costs, charges, and interest thereon, and thereupon he shall be entitled to a redemption certificate from the Auditor General or county treasurer, as the case may be, and such redemption certificate shall be a lien on such lands. Holders of redeemed tax sale certificates shall be Redeemed certificates, how entitled to have the redemption money, as above provided, paid to paid, etc. them on surrender of the certificates of purchase to the Auditor General. redemption, etc. SEC. 65. Upon the payment of the redemption money and Certificates of interest to the county treasurer, as aforesaid, he shall issue dupli- disposition of, cate certificates of redemption in the usual form, both of which certificates shall be countersigned by the county clerk, who shall make an entry of the number of each certificate, the amount for which it was given, and the name of the person paying the same; one of which certificates shall be delivered to the person making the payment, and the other shall be transmitted by the county clerk to the Auditor General, on the first Monday in each month, in the same manner as is now required for the transmission of duplicate receipts. Report of sale, filing of, etc. SEC. 66. As soon as possible after the conclusion of any sale, Ringof, etc. and within twenty days after the day named in the notice for the commencement thereof, the county treasurer shall make and file with the clerk of the court a report of such sale, therein referring to such tax record for the particulars thereof. All sales shall objections, stand confirmed, subject to the right of redemption provided for in section sixty-four, unless objections thereto are filed within eight days after the time limited for filing such report without the entry of any order of further notice. The practice with reference to setting aside such sale shall be the same, so far as applicable, as in a sale in equity on the foreclosure of mortgages: Provided, No sale shall be set aside for inadequacy of price, Proviso. except upon payment of amount bid upon such sale with [interests] interest and costs: And provided further, That no sale shall be set Further proviso. aside after confirmation, except in cases where the taxes were paid, or the property was exempt from taxation. In such cases the owner of such lands may move the court at any time within one year after he shall have notice of such sale, to set the same aside, and the court may so order upon such terms as may be just: Provided Idem. also, That no sale shall be set aside after the purchaser, his heirs or assigns, has been in actual possession of the lands for five years. If a sale is set aside, the county treasurer shall refund to In case sale is the purchaser the amount of his bid, with interest at seven per cent, together with the taxes which have been paid by him since said sale, and interest thereon at seven per cent from date of payment. set aside. to Auditor SEC. 67. As soon as sales are confirmed, the county treasurer Report of sale shall make full reports of the same to the Auditor General, General, etc. giving a description of the property sold, the amounts for which the same was sold, and the names of the purchasers, and thereupon the Auditor General shall, after the period of redemption When deed to provided in section sixty-four has expired, execute deeds to the issue, etc. |