months from the giving of the notice required by this article to be given to a mortgagee, redeem the premises so sold or any part thereof from such sale. The redemption shall be made by filing with the comptroller a written description of his mortgage and by paying to the state treasurer, upon the certificate of the comptroller, for the use of the purchaser, his heirs or assigns, the sum mentioned in his certificate, with interest at the rate allowed by law in case of redemption by occupants from the date of such certificate. The holder of such mortgage shall have a lien upon the premises redeemed for the amount so paid with interest from the time of payment, in like manner as if it had been included in the mortgage. [L. 1893, ch. 711, § 19, § 140. Cancellation of sales.-The comptroller shall not convey any lands sold for taxes if he shall discover before the conveyance, that the sale was for any cause invalid or ineffectual to give title to the lands sold; but he shall cancel the sale and forthwith cause the purchase-money and interest thereon to be refunded out of the state treasury to the purchaser, his representatives or assigns. If the error originated with the county or town officers the sum paid shall be a charge against the county from which the tax was returned, and the board of supervisors thereof shall cause the same to be assessed, levied and collected and paid into the state treasury. If he shall not discover that the sale was invalid until after a conveyance of the lands sold shall have been executed he shall, on application of any person having any interest therein at the time of the sale, on receiving proof thereof, cancel the sale, refund out of the state treasury to the purchaser, his representatives or assigns, the purchase-money and interest thereon, and recharge the county from which the tax was returned, with the amount of purchasemoney and interest from the time of sale, which the county shall cause to be levied and paid into the state treasury. On any such application the comptroller may appoint a commissioner with like powers and duties as in case of an application for redemption; provided, however, that in any county which does not include a portion of the forest preserve, such application for cancellation may also be made by the owner of the lands at the time of the tax sale. [L. 1893, ch. 711, § 20, without change, as originally reported. The legislature added the clause at the end of the section allowing applications by owners in counties not including a portion of the forest preserve.] § 141. Setting aside cancellation of sale.-The comptroller shall have power to set aside any cancellation of sale made by him in either of the following cases: First. When such cancellation was procured by fraud or misrepresentation. Second. When it was procured by the suppression of any material fact bearing on the case. Third. When it was made under a mistake of fact. The comptroller shall in all cases specify the grounds upon which such cancellation is set aside. [L. 1893, ch. 711, § 21, § 142. Expenses of sale. The expenses attending any sale for taxes under this article, including the expenses of printing and publishing lists and notices and transmitting copies thereof, and of all other things required to be done before the sale shall be had, shall be a charge on the lands liable to be sold; and the comptroller shall add to the taxes, interest and other charges on each parcel of land liable to be sold, an equal proportionate part of such expenses to be estimated by him. [L. 1893, ch. 711, § 22, amended by making the expenses a charge on the land "liable to be sold" instead of the land "sold." restores the old law as it existed before 1893.] This § 143. Payment of moneys into state treasury. The moneys received upon any sale and interest under this article, and for the expenses of the sale shall be paid into the state treasury and the accounts of all persons entitled to any portion of the moneys so received for such expenses, shall be audited by the comptroller and paid out of the state treasury. [L. 1893, ch. 711, § 23, without change.] ARTICLE VII. Sales by County Treasurers for Unpaid Taxes and Redemption of Lands. Section 150. When lands to be sold for unpaid taxes. 151. Advertisement and sale. 152. Redemption. 153. Conveyance by county treasurer. 154. Conveyance and its effect. 155. When purchase money to be refunded. 156. Lands which the state owns or upon which it has a lien. 157. Provisions relative to comptroller to apply to treasurer. 158. Article not to relate to certain cities. § 150. When lands to be sold for unpaid taxes. Whenever any tax charged on nonresident real estate, not in a county includ. ing a portion of the forest preserve, is returned to the county treasurer, he shall not return the same to the comptroller, but if such tax, with interest thereon at the rate of ten per centum per aunum, computed from the first day of February, after the same is levied, shall remain unpaid for six months from that date, such county treasurer shall advertise and sell such real estate as herein provided for the payment of such tax and interest and the expense of such sale. The expense of publication of the notice of sale and the list of lands to be sold and the expense of conducting the sale shall be a charge on the land liable to be sold and shall be added to the tax and interest. [L. 1893, ch. 711, § 30, The underscored matter is inserted for clearness, but effects no change in substance.] § 151. Advertisement and sale. The county treasurer shall immediately after the expiration of such six months cause to be published at least once, in each week for six weeks, in the two newspapers designated for the publication of the session laws, a list of real estate so liable to be sold, together with a notice that such real estate will, on a day at the expiration of said six weeks specified in such notice, and the succeeding days, be sold at public auction at the court house in the county where the same is situated, to discharge the taxes, interest and expenses that may be due thereon at the time of such sale. On the day mentioned in such notice the county treasurer shall begin the sale of said real estate and continue the same from day to day. The charge for publishing such notice shall be seventy-five cents per folio for the first insertion, and fifty cents per folio for each subsequent insertion. The sale shall be conducted in the same manner and the treasurer have the same powers as in case of sale for taxes by the comptroller. The provisions relative to the conveyances and their effect, cancellation and redemption of lands in counties including the forest preserve are applicable to such sales except as hereinafter specifically provided.] The counties of the state other than those in the forest preserve are empowered to acquire and hold such lands, and after the time for redemption has expired, the county treasurer is authorized in the name of the board of supervisors of the county to sell and convey under his hand and seal such lands in the manner and upon such terms as the board of supervisors of the county may direct. [L. 1893, ch. 711, § 31, The matter in brackets is to be omitted as covered by the terms of § 157. The bill as originally reported re-enacted L 1893, ch. 711, § 31, whereby the fee for publishing notice of sale was fixed at one dollar per parcel. The legislature substituted the provision, basing the expenses on the number of folios.] § 152. Redemption.— The owner, occupant or any other person having an interest in any real estate sold for taxes as aforesaid, may redeem the same at any time within one year after the last day of such sale, by paying to the county treasurer of the county, for the use of the purchaser, the sum mentioned in his certificate, together with interest thereon at the rate of ten per centum per annum, to be computed from the date of such certificate, and any tax which the holder of said certificate shall have paid between the days of sale and redemption. [L. 1893, ch. 711, § 33, § 153. Conveyance by county treasurer. If such real estate, or any portion thereof, be not redeemed as herein provided, the county treasurer shall execute to the purchaser a conveyance of the real estate so sold, which shall vest in the grantee an absolute estate in fee, subject, however, to all claims the county or state may have thereon for taxes or other liens or incumbrances. The county treasurer shall receive from the purchaser fifty cents for preparing such conveyance, and ten cents additional for each piece or parcel of land described therein, exceed. ing the first. All purchases made for the county shall be included in one conveyance, for which the county treasurer shall receive ten dollars. Every such conveyance shall be executed by the treasurer of the county, under his hand and seal, and executed and acknowledged as other conveyances of real estate. Every certificate of conveyance executed by the county treasurer under this act may be recorded in the same manner and with like effect as a conveyance of real estate properly acknowledged or proven. The money received by the county treasurer on every such sale shall be applied by him, after deducting the expenses thereof, in like manner as if the same had been paid to him by the collectors of the several towns. [L. 1893, ch. 711, § 34, without change, as originally reported. The legislature changed the fees of the treasurer from one dollar for each conveyance to fifty cents for each conveyance and ten cents for each additional parcel.] |