L. 1882, chap. 62, § 73; March 1.

Sales; clerk to attend and make rec

§ 4086. The county clerk shall attend all sales of real estate for taxes made by the collector, and make a record thereof in a book to be kept by him for that purpose, therein describing the several pieces of real estate on which the taxes ord: substance of. and costs were paid by the purchaser, as they are described in the list or advertisement on file in his office, stating in separate columns the amount as obtained from the collector's tax list, of each kind of tax, interest and costs for each tract or lot, how much and what part of each tract or lot was sold, to whom sold, and the date of sale. The collector shall also keep a book of sales in which at the time of sale, he shall make the same records.

§ 4087. When all the parcels of real estate advertised for sale shall have been offered, and a portion thereof shall remain unsold for want of bidders, the collector shall adjourn the sale to some day, not exceeding one month from the time of adjournment, one notice of which shall be given at the time of adjournment, and also by keeping a notice thereof posted at the court house door; but no further advertisement shall be necessary. Further adjournments, if necessary, shall be made from time to time, not exceeding one mouth, and the sales shall be thus continued until the next regular annual sale, or until the taxes shall have been paid.

§ 4088. If any collector or deputy shall sell, or assist in selling, any real estate, knowing the same to be not subject. to taxation, or that the taxes for which the same is sold have been paid, or shall knowingly and willfully sell, or assist in selling, any real estate for taxes to defraud the owner thereof, or shall knowingly and willfully execute a deed for property so sold, he shall be liable to a fine of not less than one thousand, nor more than three thousand dollars, or to imprisonment not exceeding one year, or to both fine and imprisonment, and to pay the injured party all damages sustained by any such wrongful act, and all such sales shall be void.

§ 4089. If any county collector or clerk shall hereafter be either directly or indirectly concerned in the purchase of any property sold for the payment of taxes, he shall be liable to a penalty of not more than one thousand dollars, to be recovered in an action in the district court, brought in the name of the county against such collector or clerk as the case may be, and his bondsmen; and all such sales shall be void.

§ 4090. If, from neglect of officers to make returns, or from any good cause, real estate cannot be duly advertised and offered for sale on the first Monday of March, the collector shall make the sale on the first Monday of the next succeeding months in which it can be made, allowing time for publication as provided in this act.

§ 4091. Omissions, errors or defects in form in any assessment list or tax roll, when it can be ascertained therefrom what was intended, may be supplied or corrected by the assessor at any time before the return of the assessment roll to the collector, or by the collector at any time after the receipt of such roll by him. When any omission, error or de-. fect has been carried into a delinquent tax list, or any error

Sale may be adJourned; how.

Id. § 74.

Sales, unlawful; penalty for.

Damages; liability

for.

Id. § 75.

Officers interested in purchase:penalty.

Id. § 76.

Sales: postponements of.

Id. § 77.

Omissions and defects supplied; how.

78: March 1.

L. 1882, chap. 62. § appears in any publication, the list or publication may be amended by the collector and republished as amended: but such publication must be made in the same manner as the original publication and for not less than one week.

Certificate of sale: to contain what.

Id. § 79.

Certificate assignable; how.

Id. § 80.

Subsequent taxes: how to be paid.

Id. § 81.

Redemption; when and how.

Id. § 82.

Redemption: certificate of.

Id. § 83.

$4092. The collector shall make out, sign and deliver to the purchaser of any real estate sold for the payment of taxes as aforesaid a certificate of sale, describing the property on which the taxes and costs were paid by the purchaser as the same was described in the record of sales: and also stating how much, and what part of each tract or lot was sold, and the total amount of all taxes, interest and cost on each tract or lot for which the same, or a portion thereof, was sold as described in the record of sales, and that payment has been made thereon, with columns for subsequent taxes. If any person shall become the purchaser of more than one parcel of property, he may have the whole included in one certificate, but each parcel shall be separately described.

§ 4093. The certificate of sale shall be assignable by indorsement, and an assignment thereof, when entered upon the record of sales in the office of the probate clerk, shall vest in the assignee, or his legal representatives, all the right and title of the original purchaser.

§ 4094. Any person desiring to pay any subsequent taxes on any real estate for which he holds a collector's certificate of sale, shall produce such certificate to the collector, who shall indorse thereon the amount of such subsequent taxes, and the date of payment thereof, and also in the book of tax sales, opposite the record of such sale. He shall also present such certificate to the probate clerk, who shall enter the amount of such tax and date of payment in the record of tax sales in his office.

§ 4095. Real estate, sold under the provisions of this act, may be redeemed by the owner, his agent, assignee or attorney, or any person holding a lien of record thereon, at any time before the execution of the deed to the purchaser, his heirs or assigns, by the payment to the collector of the proper county, to be by him held subject to the order of the purchaser, of the amount for which the same was sold, with interest thereon at the rate of three per cent. per month, together with the amount of all taxes accruing on such real estate after the first sale, paid by the purchaser and indorsed on his certificate of purchase, with interest on the same at the rate of three per cent. per month; but if such subsequent taxes should be paid before the time when unpaid taxes for that year would become delinquent, interest shall only be computed from the time of their delinquency.

§ 4096. The collector shall, upon the application of any party to redeem any real property sold under the provisions of this act, and being satisfied that such party has a right to redeem the same, and upon payment of the proper amount, issue to such party a certificate of redemption, describing the tract redeemed as in the certificate of sale, and giving the date of redemption, the amount paid and by whom redeemed, and he shall make the proper entries in the books of his office.

L. 1882. chap. 62. § 84: March 1.

Real estate of minors: redemption

§ 4097. Real estate of minors or insane persons, or any interest they may have in any real estate sold for taxes, may be redeemed at any time before such minor becomes of age, or before such disability is removed, and during one year of. thereafter, in the manner provided in this chapter; but in case a deed has been issued to the purchaser, then such redemption shall be made by means of a proper proceeding in equity.

§ 4098. The person redeeming any real estate shall present his certificate of redemption to the probate clerk, who shall enter the redemption in the proper columns in the record of tax sales and shall indorse the date of such entry on the certificate, and such certificate and the record thereof shall be prima facie evidence of the redemption of the lands therein described.

Certificate of re

demption to be recorded.

Id. § 85.

Certificate of redemption: surrender

§ 4099. The collector shall, upon demand of any person entitled to redemption money in his hands, pay the same to or indorsement. such person upon his surrendering to him the certificate of sale of such parcel of real estate as has been redeemed. If only a portion of the real estate described in the certificate has been redeemed, the treasurer shall indorse on such certificate the portion redeemed, and the amount of money paid to such person, and shall take a receipt thereof.

§ 4100. At any time after the expiration of the term of three years from the date of the sale of any real estate for taxes under the provisions of this chapter, on demand of the purchaser, his heirs or assigns, and on presentation of the certificate of sale, the collector then in office shall make out a deed for each lot or parcel of real estate sold and remaining unredeemed, and deliver the same to the purchaser, his heirs or assigns. Whenever any certificate given by the collector for real estate sold for taxes, shall be lost or wrongfully withheld from the owner, the board of county commissioners may receive evidence of such loss or detention, and on satisfactory proof of the fact, may cause a deed as aforesaid to be executed to such person as may appear by them rightfully entitled thereto.

Id. § 86.

Deed: after three years.

Evidence of lost certificate.

Id. § 87.

Deed: how to be signed and acknowl

§ 4101. The deed shall be signed by the collector in his official capacity, and attested by his official or private seal edged. and be acknowledged by him before some competent officer, and when substantially thus executed and recorded in the proper register of conveyances, shall vest in the purchaser all the right, title, interest and estate of the former owner in and to the land conveyed, and also all the right, title, interest and claim of the territory and county thereto, and shall be prima facie evidence in all courts in the territory in all controversies and suits in relation to the rights of the purchaser, his heirs or assigns to the land thereby conveyed, of the following facts:

First. That the real estate conveyed was subject to taxation for the year, or years, stated in the deed.

Second. That the taxes were not paid at any time before the sale.

Third.

That the real estate conveyed had not been redeemed from the sale at the date of the deed.

Evidence: prima facie of what.

L. 1882, chap. 62, § 88: March 1.

Grantee, name of: how to be entered.

Id. § 89.

Taxes on mortgaged property; payment of.

of.

Id. § 90.

Trustees: liabilty

Id. § 91.

Settlement semiannually.

Fourth. That the property had been listed and assessed at the time and in the manner required by law.

Fifth. That the taxes were levied according to law.

Sixth. That the property was advertised for sale in the manner and for the time required by law.

Seventh. That the property was sold for taxes as stated in the deed.

Eighth. That the grantee named in the deed was the purchaser, or the heir-at-law, or the assignee of the purchaser. Ninth. That the sale was conducted in the manner required by law.

§ 4102. When any tax deed is filed for record the recorder shall also enter the name of the grantee in the proper column of his record of land sold for taxes.

§ 4103. In cases when real estate is mortgaged, if the mortgagor fails or neglects to pay the taxes due thereon the mortgagee may pay such taxes or redeem such real estate if sold for taxes, on payment of any such mortgage, or in the action to enforce the same, the mortgagee may demand the taxes so paid, with interest thereon at the rate of twenty-five per cent. per annum. or include the same in any judgment rendered on the mortgage, and any taxes so paid by the mortgagee shall be a lien on such land so mortgaged until the same shall be paid.

§ 4104. Every person being seized or having the care of real estate, as trustee, executor, administrator, guardian, agent or attorney, having funds in his hands applicable to such purpose, who shall fail, neglect or refuse either to list or pay the taxes on such real estate, shall be liable in an ac tion to the beneficiary, devisee, principal or ward, as the case may be, for any damage such last mentioned persons may have sustained by reason of such failure, refusal or neglect.

4105. It shall be the duty of the collector to make a settlement semi-annually with the board of county commissioners, at their first meeting in January and July; and he shall at such times furnish to the board an itemized report of the transactions of his office for the previous period of six months. Statement to be He shall also make to the board a detailed statement of all the

made.

Id. § 92.

clerk.

double, improper assessments and of the uncollectible taxes, setting forth the facts, and verified by his affidavit; and the county commissioners shall, at such meetings, or as soon thereafter as possible, pass upon such accounts, allowing or rejecting the same and enter an order of record accordingly. Statement by 4106. Immediately after such settlements are made, the clerk shall make out a statement showing the exact condition of the territorial revenue in his county, the balance due the territory, and all credits due the county by reason of erroneous assessments, or uncollectible taxes or amounts refunded to purchasers of real estate erroneously sold. Such Authentication, statement shall be authenticated by the signature of the clerk filing and transmis- and a majority of the board of county commissioners, and the seal of said board, or clerk, and it shall be made in duplicate. one copy of which the clerk shall preserve in his office, and the other he shall at once transmit to the territorial auditor.

sion of copy.

Id. § 93.

$4107.

Credit shall be given to the collector by the county clerk for all amounts allowed the collector at the semi-annual settlements on account of erroneous assessments and uncollectible taxes, and the collector may take credit therefor on his books.

§ 4108. When a county collector goes out of office he shall make a full and complete settlement with the board of county commissioners, and deliver up in the presence of the probate clerk, all books, papers, money and all other property appertaining to the office, to his successor, taking his receipt therefor. The board of county commissioners shall make a statement, so far as territorial revenue is concerned, to the territorial auditor, showing all charges for whatsoever purposes which have been created against the collector during his term of office, and all credits that have been made, and other unfinished business charged over to his successor, and the amount of money paid over to his successor, showing to what year and to what accounts the amount so paid over belongs. They shall also see that the books of the collector are correctly balanced before passing into the possession of the collectorelect.

L. 1882. chap. 62, § 94: March 1.

Credits to collec

tor.

Final settlement by collector.

Statement by commissioners.

Id. § 95.

Court may cancel delinquent taxes:

§ 4109. That all taxes of any kind that may have been delinquent for a period of four years and are charged to the when. collector having authority to collect the same before such delinquency occurred, or afterwards, may be canceled in the following manner: The said collector who is charged with such delinquent accounts for uncollected taxes may relieve himself from responsibility by filing in the district court of his county a sworn petition containing a list of the delinquent tax payers, their residence, if known, and the amount due by The petitioner shall state in his petition, in ordinary and concise language, his reasons why such taxes have not been collected and paid over, and if on the issues made, and the evidence offered upon the trial, the said petitioner is entitled to the relief prayed for, the court may enter judgment accordingly, or enter such judgment as the facts and law in Feb. 24. the case may warrant.

§ 4110. It shall be the duty of the petitioner, at least fifteen days before the convening of any regular term of the court, to cause a copy of said petition to be served upon the district attorney of the proper county, or the attorney general of the territory, and also, in the same manner, to serve a writ of summons on the board of county commissioners. Service of such summons on the chairman of said board shall be sufficient.

S4111. Before said petitioner shall be entitled to maintain his action, as aforesaid, he shall cause a notice to be published in some newspaper of general circulation within the county where the court is to be held, and where said delinquency arose, at least thirty days prior to the first day of the next regular term of the court to which his petition shall have been directed, giving the names of such delinquent tax payers, the residence of each, so far as known, if unknown to so state, the amount of taxes due and unpaid by each, the date or dates when such delinquency occurred, and his reasons

C. 75. L. 1887. § 1;

Duty of petitioner.

Id. § 2.

Shall

publish

notice.