Canceling Erroneous Sales and Refunding Purchase Money. within the time prescribed in this chapter; and if not redeemed within that time, all the right, title, and interest of the owner of such real estate, and of the person whose duty it was to pay the taxes thereon, in and to such real estate, shall be transferred to, and absolutely vested in the state. ARTICLE 14. CANCELING ERRONEOUS SALES AND REFUNDING PURCHASE MONEY. 2329-2331. SECTION. 2329. When sale by the state canceled and purchase money refunded. 2330. Amount of such purchase money paid over to county to be refunded to state. SECTION. 2331. When tax sale to private purchaser canceled and money refunded. 2329. (4106) When sale by the state canceled and purchase. money refunded.-When land which has been bid in for the state at tax sales has been sold by the state at private sale, and the purchase money has been paid into the state treasury, and it shall be made to appear to the satisfaction of the state auditor and of the governor that such tax sale was invalid by reason of the fact that the taxes for which the land was sold were not due, the state auditor, with the approval of the governor, may, upon the surrender and cancellation of the deed executed by the state auditor to such purchaser, draw his warrant on the state treasurer, in favor of such purchaser, his heir or representative, for the amount of money so paid to the state for such land, and the treasurer must pay the same. But no such sale shall be canceled and the purchase money refunded unless application therefor be made within two years from the date of such sale. 2330. (4107) Amount of such purchase money paid over to county to be refunded to state. The state auditor must ascertain the amount of such purchase money which has been paid to the county in which the land is situated, as fees, costs, taxes, penalty, and interest, or on other account, if any such payment has been made on account of such purchase, which amount he shall certify to the judge of probate of such county, or presiding officer of the court of like jurisdiction, where the judge of probate has no connection with such court, who shall present such claim at the next succeeding term of the commissioners' court, or court of like jurisdiction of such county, when such court shall order a warrant in favor of the state for such amount, which warrant shall be a preferred claim against the county, and payable by the county treasurer to the judge of Erroneous Sales. probate, or presiding officer of any court of like jurisdiction, where the judge of probate has no connection with such court, who shall forthwith forward such amount, less cost of remitting, to the state treasurer, and report it to the state auditor. 2331. (4108) (595) When tax sale to private purchaser canceled and money refunded.-When land has been sold for taxes and purchased by a purchaser other than the state, and the purchase money has been paid into the state and county treasuries, and it shall be made to appear to the satisfaction of the judge of probate and the state auditor that such sale was invalid by reason of the fact that the taxes for which the land was sold were not due, the judge of probate, upon the surrender and cancellation of the deed, if a deed has been executed to such purchaser, and an appropriate entry upon the record of sales in his office canceling such sale, must give to such purchaser a certificate to the state auditor showing the amount of state taxes received by the state from the proceeds of such sale, and a similar certificate to the court of county commissioners, or court of like jurisdiction, showing the amount of county taxes received by the county from the proceeds of such sale; and the state auditor, if he shall find such certificate to be correct, must draw his warrant on the state treasurer in favor of such purchaser, his heir or representative, for the amount of money so received by the state, and the treasurer must pay the same; and the amount so paid to the county must be allowed by such court at the next or any succeeding term thereof. But no such sale shall be canceled and the purchase money refunded unless application therefor be made within five years from the date of the tax sale. 1899, p. 120, § 1. 2332. Duties of state auditor as to erroneous sales of prop- Feb. 15, erty for taxes.-The state auditor shall examine carefully all certifications of purchase of real estate, where the same were bid in for the state at tax sale, that are on file at his office, or that may be hereafter by him received, and if, in his opinion, such sale was erroneous for want of regularity, improper or Feb. 13, 1899, p. 120, § 2. Ib. Ib., § 3. Ib. Ib., § 4. Ib. Erroneous Sales. insufficient description, error in advertisement, or for any other cause that may come within his knowledge, he shall so declare it, and return such certificate to the judge of probate in the county of such sale; he shall also notify the tax assessor of the county in which the property is situated, and direct him to assess the same as an escape for the years in which it is subject under existing laws. But in no case where sales are declared erroneous or void by the auditor shall any penalty attach to the taxpayer, except interest on taxes, all cost accruing shall be paid by the officer making the error, as required by section 2304 (4082) of this Code, in case of purchase by individuals. 2333. Agent in each county. The state auditor shall appoint, with the approval of the governor, an agent in each county in the state, to look after, protect against trespassers, and rent any real estate bid in by the state at tax sale; said agent shall be under the control and direction of the state auditor, who shall have the power to remove for any cause, any agent so appointed. 2334. Compensation of agents.-For services rendered under the preceding section, the state auditor shall be permitted to pay, out of the receipts received from said agent, fair compensation for his services. 2335. Power to investigate sales.-The state auditor, by the approval of the governor, may contract with some person or firm in each county of the state, to investigate sales of real estate for taxes and bid in for the state, to notify parties at interest in such real estate, of such sale, to secure redemption or sale of property subject to sale at private sale by the state, and transact such other business in connection therewith that the state auditor may deem necessary for the interest of the state. 2336. Compensation of person or firm to investigate sales.— For services rendered under the preceding section, the auditor may allow fair compensation, which shall not exceed ten per cent of the proceeds from such sale or redemption, and shall be paid from the fund so received, or may be paid by the transfer of property held by the state, subject to sale at private sale. 2337. Record of land bid in by state at tax sale.-The state auditor shall have prepared a suitable record in which shall be entered a description of all real estate bid in by the state at tax sale, with the amount of taxes due the state and county, and the costs due officers, and the date when such lands were sold. 2338. Sale by the state when not redeemed.—When two years have elapsed from date of sale, such portions of real estate as have not been redeemed shall be subject to sale by the To Refund Money Paid for Taxes Not Due, or Erroneously Paid. state at private sale, and the auditor, with the approval of the governor, may sell the same at a price fixed by the state auditor and state treasurer, and approved by the governor. 2339. Notice to former owner to redeem.-Upon application Feb. 18, for the purchase of real estate under this article, the state auditor shall notify the former owner thereof. 1899, p. 120, § 4. ARTICLE 16. TO REFUND MONEY PAID FOR TAXES NOT DUE, OR ERRONEOUSLY PAID. 1903, p. 278, § 1. 2340. To refund taxes when paid by error.-Any person or sep. 29, his agent, or the heir or personal representative of such person who owns property subject to taxation in this state, and who, through a mistake or error in the assessment or collection of taxes, has paid to the county tax collector money that was not due from him for taxes, may file a petition in the court of county commissioners asking that a warrant be drawn in his favor refunding to him such part of said money as was received by the county, and that the certificate of the judge of probate be sent the state auditor, showing the amount of said money received by the state. 2341. Proof of claim certified to auditor.-The court of county commissioners shall examine into the facts and evidence offered by the petitioner in support of the allegations of his petition, and, if proper and full proof of the same be made, the court must allow said claim as to the county tax, and must instruct the judge of probate to certify to the state auditor the fact that a petition has been filed in the commissioners' court, and full and proper proof has been made of the facts therein alleged, and furnish the state auditor a copy of the said proof, and that the petitioner, through a mistake or error in the assessment or collection of taxes, has paid to the county tax collector a certain named sum of money, of which amount the state has received dollars, which should be refunded in accordance with the prayer of the petition. Ib., § 2. 2342. How paid by state auditor.-On receipt of said cer- Ib., § 3. tificate of the probate judge from the court of county com Feb. 29, 1903, p. 278, § 4. Ib. Aug. 16, 1907, p. 689, § 1. Ib., § 2. Ib., § 3. To Refund Money Paid for Taxes Not Due, or Erroneously Paid. missioners and copy of proof, the state auditor, if he find said certificate to be correct and proof sufficient, shall draw his warrant on the state treasury in favor of the petitioner for such an amount as the said certificate shows should be refunded. 2343. To whom applicable.-The provisions of this article. shall apply to all persons who are justly entitled to have refunded money erroneously paid for taxes after the 29th day of September, 1903. 2344. Time within which petition must be filed. No such claim shall be allowed and the money for same refunded, unless the petition therefor shall be filed within four years from the date said payment was made to the county tax collector. 2345. Paid under mistake of law or fact; refunded; action for.-In case of the payment of money under mistake of law or fact upon any illegal tax assessment made under color of any law, special or general, of the state, or by any of its political subdivisions, authorizing the assessment or collection of taxes for any purpose whatever, whether for any municipality, for the payment of the creditors of any municipality, for schools, or otherwise, except the laws relating to taxes to be paid to the state or to the general funds of the counties, respectively, the same shall be recoverable by appropriate proceedings at law or in equity against the proper parties or their successors, with the usual rights of and upon appeal, and that such payment was not made under compulsion or protest shall be immaterial. 2346. Payment of amounts erroneously paid and costs awarded. In case of any petition or application for the refund of any money paid as aforesaid, filed with any mayor and aldermen, or any other municipal or other board, court of chancery, or other authority having the control or the administration or the supervision of the receipts or disbursements of any taxes collected under, or under color of, any law mentioned in the preceding section, it shall, upon proper proof, pay or order paid all such money so erroneously paid, and the tax collector, custodian, disbursing officer, or agency under it must obey such order, and also pay such costs as may in such petition or application or suit be awarded, adjudged, or decreed in favor of such person making such erroneous payment; but this section shall not apply to assessments where owners of property received special benefits, or where taxes were due but irregularly assessed thereon. 2347. Extent of application of two preceding sections.-The provisions of the two preceding sections shall apply to all persons and corporations who are now or may hereafter be |