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Proviso.

in which such lands were bid off to the State, together with the other taxes which have been returned to the Auditor General and remain a lien on such lands at the time of the purchase so made, with the interest thereon at the rate provided in this act: Provided, That purchase may be made of any State bid within the period for redemption without payment of the taxes of subsequent years as a condition of purchase, in case the land is not held by the State as State tax land; but for all taxes remaining unpaid the land shall be liable to sale Certificate and as provided by section eighty-five of this act. Upon making payment as above such purchaser shall be entitled to and receive a certificate, and a deed conveying all the right, title and interest of the State to such tax lands acquired or accrued by virtue of the original sale or sales to the State. All the provisions of law relative to deeds executed by the Auditor General on the surrender of certificates of sale made by the several county treasurers shall be applicable in making deeds for such purchases.

deed.

Interest and collection fee.

Accrued expense.

Errors discovered before transfer.

If not subject to taxation.

If taxes paid.

Illegal sales.

Certificate of "No taxes."

Conveyance withheld.

SEC. 89. To all taxes unpaid on the first day of March next after their assessment there shall be added interest at the rate of one per cent per month or fraction thereof, and to all taxes returned to the county treasurer there shall also be added a collection fee of four per cent. Such interest and collection fee shall be collected with such taxes, and the interest and taxes to be paid to the State, county and township, in proportion to their several rights therein. The collection fee paid to the county treasurer shall belong to the general fund of the county, and that paid to the Auditor General shall belong to the general fund of the State. No other charges shall be added to any taxes voluntarily paid either to the township treas urer, the county treasurer or the State Treasurer, except the expense after it accrues under section fifty-nine of this act.

SEC. 98. Whenever any lands returned to the office of the Auditor General, or to the county treasurer during the life of the tax law of eighteen hundred ninety-one, shall have been sold on account of non-payment of taxes thereon, if the Auditor General shall discover, before a conveyance of said land is executed and delivered:

First, That the land so sold was not subject to taxation at the date of the assessment of the taxes for which it was sold;

or

Second, That the taxes had been paid to the proper officer within the time limited by law for the payment or redemption thereof; or

Third, That such sale was in contravention of any of the provisions of this act; or

Fourth, That a certificate that no taxes were charged against said lands has been given by the proper officer, within the time limited by law for the payment or redemption thereof, the Auditor General shall withhold a conveyance of such lands, and shall, on demand, cause the money paid therefor to be re

funded to the purchaser, with interest thereon at six per cent per annum: Provided, That in the last mentioned case the Proviso. person in whose behalf such certificate was given shall, at the time of presenting such certificate to the Auditor General, pay to the State Treasurer, on the statement of the Auditor Geleral, all taxes and charges due to the State upon such land at the time such certificate was issued. If the discovery is not made until after the conveyance has been executed and delivered, a certificate of error may be issued in proper form for Certificate of record; and the deed, if not recorded, shall be surrendered when the purchase money is refunded. If the deed has been Refunding on recorded the money shall be refunded on a recorded release from the holder of the tax deed.

error.

release.

quent tax on

non-payment.

SEC. 102. The county treasurer shall, at the same time when Return of delinhe makes his return of delinquent lands to the Auditor General, State lands. make a similar return to the Commissioner of the State Laud Office of all homestead and part paid State lands, the fee of which is in the State, the taxes upon which have not been collected, with a statement of the amount thereof. The Commissioner of the State Land Office shall provide suitable books, and enter in the same the description of every parcel of land so returned to his office, and the taxes thereon. The person hold- Forfeiture for ing such interest in any parcel of said lands shall, on or before the first day of July following such return, pay to the State Treasurer the taxes assessed thereon, with interest at the rate of one per cent per month or fraction thereof from the first day of March last preceding; and in default thereof the certifi cate of purchase of such parcel shall become void and such land shall be subject to sale and redemption in the same time and manner as lands forfeited for non-payment of interest; and no patent shall be made of such lands until all taxes thereon are paid.

Approved June 23, 1899.

[No. 263.]

AN ACT to provide a Tax to meet the several appropriations for which a tax is not otherwise provided, for the general expenses of the State Government, salaries of the State oficers, expenses of the State Departments and Expenses of the Legislature for the years eighteen hundred ninety-nine and nineteen hundred.

The People of the State of Michigan enact:

meet appropria

SECTION 1. There shall be levied upon the aggregate of tax- Tax levied to able real and personal property of the State in the year eight- tions. een hundred ninety-nine, the sum of one million, sixteen thou

Money, how paid.

Apportionment, how made.

sand, six hundred two dollars and seventy-two cents, and for the year nineteen hundred the sum of nine hundred eighty-two thousand two hundred sixty-two dollars, to be raised by tax to meet the several appropriations made by law wherein no tax is otherwise provided.

SEC. 2. The several sums appropriated by the provisions of any act to meet which this act provides a tax, shall, so far as moneys are required to be paid to the boards or officers of any institution or commission, be paid out of the general fund in the State treasury to the proper board, or officer, at such times and in such amounts as the general accounting laws of the State prescribe, and the disbursing officer of such board or commission shall render his accounts to the Auditor General thereunder.

SEC. 3. The Auditor General shall apportion each year the amounts herein directed to be raised among the several couu ties in this State as provided by law for the apportionment of State taxes.

Approved June 23, 1899.

Section amended.

[No. 264.]

AN ACT to amend section sixty-six of act number two hundred and six of the Public Acts of eighteen hundred ninetythree, entitled "An act to Provide for the Assessment of Property and the Levy and Collection of Taxes thereon, and for the collection of taxes heretofore and hereafter levied, making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes and for the inspection and disposition of lands bid off to the State and not redeemed or purchased, and to repeal act number two hundred of the Public Acts of eighteen hundred ninety-one, and all other acts or parts of acts in anywise contravening any of the provisions of this act," being section thirty-eight hundred eighty-nine of the compiled laws of eighteen hundred ninety-seven, as amended.

The People of the State of Michigan enact:

SECTION 1. That section sixty-six of act number two hundred and six of the public acts of eighteen hundred ninetythree, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied, making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and

conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased, and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening any of the provisious of this act," being section thirty-eight hundred eighty-nine of the compiled laws of eighteen hundred ninety-seven, as amended, be and the same is hereby amended so as to read as follows:

order and

SEC. 66. The Auditor General shall cause a copy of said Publication of order and a copy of said petition to be published at least once petition. in each week for four successive weeks next prior to the time fixed for the hearing thereof, in some newspaper published and circulating in the county where such petition is filed, to be selected by the Auditor General. Said order and petition shall

cation.

equivalent to

both be published in the same newspaper, the order immediately preceding the petition: Provided, In such petition it Proviso shall be sufficient to print against each parcel the "amount of taxes," "interest," "charges," "total," due on each. The cost of such publication shall be paid by the State on the warrant of the Auditor General. The proprietor of such paper shall Copies of publifurnish the proper county treasurer and Auditor General each with two copies of each issue containing such publication, and it shall be the duty of such Auditor General and treasurer to carefully examine the notices published and see that they are correct. Any person familiar with the facts may make an affidavit as to the publication required. The Auditor General shall not pay for any such publication until satisfied that it has been made according to law. The publication of the order Publication and petition aforesaid shall be equivalent to a personal service personal notice. of notice on all persons who are interested in the lands specified in such petition, of the filing thereof, of all proceedings thereon and on the sale of the lands under the decree, and shall give the court jurisdiction to hear such petition, determine all questions arising thereon, and to decree a sale of such lands for the payment of all taxes, interest and charges thereon. The circuit court in chancery shall have jurisdiction to hear, try and Jurisdiction of determine the matters alleged in such petition, even though the amount involved therein be less than one hundred dollars. It shall be the duty of the prosecuting attorney to prosecute Prosecuting all such proceedings on the part of the State. If he shall re- prosecute. fuse, neglect or be unable to do so, the court shall appoint some competent person to take charge of and prosecute the same, who shall be paid by the county. The board of supervisors may employ some competent person to prosecute such proceedings or assist therein. Proof of the publication of the Filing of proof of publication. order and petition herein required shall be filed in the office of the county clerk before any final order is made. Any person Contested having any interest in the lands or any portion thereof in cluded or referred to in said petition desiring to contest the validity of any tax shall file in writing his objections thereto

circuit court.

attorney to

taxes.

precedence.

Evidence.

Court orders and decisions.

with the clerk of the county in which said lands are advertised for sale and serve a copy thereof on the prosecuting attorney of the county, on or before the day fixed in said notice for the hearing of such petition, and shall not be allowed to make any objections not therein specified. If on the day fixed in such notice for the hearing of such petition or on the day following that day, it shall be made to appear to the court that any person has been prevented from filing his objections to any tax without any fault on his part, such further time may be granted for that purpose as may seem proper, not exceeding five days. Petition to have The court shall give precedence to the hearing of such petition over all other business, shall examine, consider and determine the matters therein stated and objections made, in a summary manner without other pleadings, and make final decree thereon as the right of the case may be. The taxes specified in the pctition shall be presumed to be legal and a decree be made thercfor unless the contrary is proved. Evidence shall be taken in open court. All oral testimony shall, at the request of any person interested, be written down and filed. The court may make such orders from time to time as may be necessary to facilitate the proceedings, and shall decide all questions as to the admissibility of evidence, and the decisions so made shall be final and not subject to review or appeal. If the lands of two or more persons have been assessed together, the court Separation and 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, such part shall be set aside and the remaining tax shall be decreed valid. The total amount of taxes, interest and charges, as fixed by the court. Entry of decree. shall be entered by the register of the court apposite 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 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 a final decree. At least ten days prior to the time fixed for the sale of such lands, the court shall make a final decree in 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

rejection of

taxes.

Judge shall sign orders.

Final decree.

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