i Entries by treasurer, etc. Certificates of sale, etc. State subject to taxes. the State tax, interest thereon, and costs and charges for the use of the State. The county [treasurer] treasure 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 lands bid off to the State each year. Certificates shall be 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 section 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 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 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 void, interest thereon; all sales made in contravention of this requirement shall be void. When sale is not had, etc. Proviso. Office charges, etc. Certificate of lands purchased, etc. Form of. SEC. 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: STATE OF MICHIGAN, SS. County of I, -" County Treasurer's Office. -9 A. D. 18... ..in --county treasurer of the county of said State, do hereby certify that I did, at public auction, 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. certificate, etc. 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, 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 perjury. Report of sale, filing of, etc. Objections, filing of, etc. Proviso, Idem. In case sale is set aside. Redemption of lands sold for taxes, etc. Certificates of redemption. List of illegal assessments, etc. other matter which may be filed in the office of the county treasurer, shall be liable to the penalties of perjury for any false statement made in such affidavit with intent to defraud, upon conviction thereof, before a court having jurisdiction of the offense. SEC. 67. As soon as possible after the conclusion of any sale, 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 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, That no sale shall be set 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 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 the purchaser the amount paid at time of sale. SEC. 68. Any person owning any of the lands sold as aforesaid, or any interest therein may, on or at any time previous to one year from and after the thirtieth day of September next succeeding such sale, redeem any parcel of such lands, or any part or interest in such lands, by showing to the satisfaction of the county treasurer that he owns only that part of interest in the same which he proposes to redeem, by paying to the county treasurer the amount of the sale of the parcel of land, or the portion thereof wished to be redeemed, and interest thereon from the date of such sale at the rate of one per cent per month. SEC. 69. Upon the payment of the redemption money and interest thereon to. the county treasurer aforesaid, he shall issue a redemption certificate in the usual form and record the same in the sales book, with the date and amount of payment. SEC. 70. Each county treasurer shall, at the October session of the board of supervisors of his county, present to such board a list of all lands illegally or improperly assessed or described; also a list of all taxes overcharged or charged back to the several townships and cities for any reason contained in this act, and the board of supervisors shall take the same under consideration and shall order the said amount re-assessed on said land if practicable or otherwise dispose of the same. SEC. 71. Whenever any court of competent jurisdiction In case deed is shall by decree annul any deed executed by such county annulled, etc. treasurer as aforesaid, the clerk of such court shall, on the payment, by any party interested, of fifty cents, deliver to such person a certified copy of such judgment, decree, or order, which certified copy of such judgment, decree or order shall be a proper subject of record in the office of the register of deeds of the county in which the land is situated, and on recording the same, the register shall enter in the margin of the record of the tax deed affected by such record, a brief statement of such judgment, decree or order. SEC. 72. All lands heretofore or that may be hereafter Lands bid off bid off to the State for taxes, which have not been redeemed to State. or otherwise disposed of, shall be offered for sale by the county treasurer at the tax sales provided to be held the first Monday of May for the State taxes. ment, etc. SEC. 73. The Auditor General shall furnish to each Auditor General county treasurer in the month of February prior to the to furnish statemonth of May in the year in which such tax sales are held as provided in this act, a full and complete statement of all lands in his county that may have been bid in for the State, remaining unredeemed or not otherwise discharged; and the county treasurer, with the list so furnished, shall prepare a complete statement of all land bid off for taxes. SEC. 74. Such statement shall exhibit the aggregate What statement amount of all sums due to the State on each description of to contain, land, including interest thereon, at the rate of six per cent per annum from the time the land was bid in to the State, until the said first Monday in May, the time of said sale heretofore provided for by this act, and include lands returned by the Auditor General and the lists kept by said treasurer. SEC. 75. The county treasurer shall cause to be published Notice of sale, for four weeks successively (which shall be construed to publication, etc. mean four publications once a week) next previous to the first Monday of May in the years provided by this act, a notice that the lands described in such statement will be sold by him at public auction at the time and place designated for the regular tax sales. lands. SEC. 76a. At the time and place designated in the notice, Sale of such the county treasurer shall proceed to sell said lands last mentioned and continue the same from day to day, except Sundays, until the whole have been offered, and any person bidding on any of said lands, shall be subject to the requirements, provisions and penalties of section sixty-two of this act. tax lands delin SEC. 766. In all cases where a description of land is State and county offered as State or county tax land, and the same description quent for taxes, or any part thereof shall be offered in the list of lands etc. delinquent for taxes, as provided in section sixty-two of this act, the county treasurer shall inform the person bidding for the same of that fact, and such person shall be Treasurer to refuse bid. Certificate of sale. When deed to issue, etc. Proviso. In case of loss of certificate, etc. When second deed to issue, etc. Fee for. Purchase of State or county tax lands. Deed for same, How executed. required to purchase said description at the same time, and if he refuses so to do, the treasurer shall refuse his bid, and shall again offer it as if no bid had been made thereon. SEC. 77. The county treasurer shall, on payment of the purchase money of such sale, issue a certificate of sale to the purchaser, in such form as is prescribed by section sixtyfour of this act, number the same, and shall enter the name of the person to whom the same was issued, with the number, date and amount thereof, in a book kept in his office for that purpose. SEC. 78. After the period of redemption provided for in this act shall have expired, the county treasurer on presentation and surrender of such certificate, shall issue to the purchaser, his heirs or assigns a deed of conveyance except when the same has been redeemed or bid off to the State for a future year, and in case of redemption the amount of the redemption shall be paid to such person: Provided, That such deed shall have the same force and effect as is given by section sixty-five of this act. SEC. 79. In case of the loss of such certificate of sale, the purchaser or his legal [representative] representatives or assigns, may file his affidavit duly verified of such loss, and that he was, at the time of such loss, the bona fide and legal holder and owner thereof. The county treasurer shall thereupon execute, as aforesaid, a deed for the land described in said certificate, if the same shall not have been redeemed, in the same manner as though it had been presented and surrendered. The county treasurer shall execute a second deed of lands conveyed as herein provided, in all cases in which he shall be satisfied, by sufficient proof, that the original deed and record thereof has been lost or destroyed, which said deed shall declare upon its face that it is a second deed, and shall recite the loss or destruction of the former deed and its date, if possible. Such deed shall insure to the benefit of the grantee in the first deed, his heirs or assigns, as the case may be, and shall have the same force and effect as said first deed. Before the execution of [such] said deed the party applying therefor shall pay to the county treasurer the sum of fifty cents. SEC. 80. Any person may purchase any State tax lands of such county treasurer by paying therefor the amount for which the same was bid off to the State with interest on the same at the rate of one per cent per month from date of sale. SEC. 81a. Upon the payment to the county treasurer as aforesaid, he shall execute to the purchaser, a deed conveying all right, title and interest of the State or county to said tax lands acquired by virtue of the original sale or sales to the said State or county. SEC. 81b. All of the provisions of law relative to deeds executed by the county treasurer on the surrender [of] certificates of sale of State tax or county tax lands, issued by the |