§ 154. Conveyance and its effect.-A purchaser or his legal representative may, upon receiving a conveyance under and by virtue thereof, possess and enjoy for his own use the real estate described in such conveyance, unless redeemed as herein provided, and after the expiration of the time to redeem the same, may cause the occupant of such real estate to be removed therefrom, and the possession to be delivered to him in the same manner and by the same proceedings, and before the same officers as in the case of a tenant holding over after the expiration of his term without permission of his landlord. [L. 1893, ch. 711, § 32, § 155. When purchase money to be refunded.-Whenever any purchaser under such sale shall be unable to regain possession of the real estate purchased by him by reason of error or irregularity in the assessment or levying of a tax, or in proceedings for the collection thereof, the board of supervisors of the county shall refund the purchase-money so paid, with interest upon the same being presented and audited as other county charges, and such moneys shall be charged over to the tax district where the irregularity arose. [L. 1893, ch. 711, § 35, § 156. Lands which the state owns or upon which it has a lien.The county treasurer of any county not embracing a portion of the forest preserve shall, at least two months prior to any tax sale to be held by him, transmit to the comptroller an accurate and complete list of all the lands in such county to be sold thereat. The state comptroller shall, at least two weeks prior to any such tax sale, transmit to such county treasurer a list of all lands advertised to be sold at such tax sale, belonging to the state, or shall then be mortgaged to the commissioners for loaning certain moneys of the United States, or against which the state holds a bond or lien, for any part of the purchase-money thereof, or for which the state may then hold a tax sale certificate. The county treasurer conducting such sale shall bid in for the state all lands described in the list transmitted to him by the comptroller, and shall, at the close of such sale, transmit to the comptroller a verified and itemized statement showing the amount of each bid made in the name of the state thereat, and the state comptroller shall, within ten days after the receipt by him of such statement, draw his warrant on the state treasurer for the amount thereof or credit the county with the amount of such statement on the books of his office. [L. 1893, ch. 711, § 36, without change, superseding L. 1883, ch. 464; R. S., 8th ed., 1148. The legislature, however, substituted L. 1883, ch. 464; and reenacted the same without change of substance.] § 157. Provisions relative to comptroller to apply to treasurer. -The provisions of article [one] six of this act, entitled "sales by comptroller for unpaid taxes and redemption of lands" [in counties including any portion of the forest preserve] shall, in so far as it is not otherwise herein provided, govern and control the action of the county treasurer, who shall perform the duties therein devolved upon the comptroller and the same rights and remedies shall be deemed to exist under the provisions of this article as are provided for in said article [one] six. [L. 1893, ch. 711, § 37, without change of substance.] § 158. Article not to relate to certain cities. This or the preceding article shall not affect any law relating to the sale of real estate for taxes in any city. [L. 1893, ch. 711, § 38, without change of substance.] ARTICLE VIII. State Board of Tax Commissioners; State Board of Equali zation. Section 170. Board of tax commissioners. 171. Powers and duties of board of tax commissioners. 172. Tax commissioners to visit counties. 173. State board of equalization; powers and duties. 174. Appeals to the state board of tax commissioners from equalization of board of supervisors. 175. Appeals, how conducted. 176. Determination of appeals. 177. Costs on appeal. § 170. Board of tax commissioners.-There shall be three tax commissioners appointed by the governor by and with the advice and consent of the senate, to hold office for three years, and so classified that the term of office of one of them shall expire with the thirty-first day of December in each year. Each shall receive an annual compensation of two thousand five hundred dollars, and in addition thereto the expenses actually incurred by him in the discharge of his official duties. The state assessors in office when this chapter takes effect shall continue in office hereunder as tax commissioners, and shall constitute the state board of tax commissioners. The term for which each of such commissioners was appointed shall be extended so as to include the thirty-first day of December of the calendar year in which such term expires, and his successor shall be appointed for a full term of three years commencing with the first day of January following. [L. 1859, ch. 312, §§ 2, 3, 10; R. S., 8th ed., 1108, without change of substance, except that the name of the state board of assessors is changed to the state board of tax commissioners, and the terms of office of the assessors in office when this chapter takes effect are extended, so that as soon as possible hereafter the term of office of one commissioner shall expire on December thirty-first, annually.] § 171. Powers and duties of state board of tax commissioners. -The state board of tax commissioners shall: First. Investigate and examine, from time to time, as to the methods of assessment within the state. Second. Furnish local assessors with such information as may be necessary or proper to aid them in making the assessment thereof. Third. Make such rules and regulations as may be necessary to enforce the provisions of this article and prepare forms for reports and assessment-rolls, and furnish the same to assessors and other officers at the expense of the state. Fourth. Take testimony and hear proofs, under oath, with reference to any matter within the line of its official duty. Any member of such board may be designated for that purpose. And it may require from all state and municipal officers such information as may be necessary for the proper discharge of its duties. Fifth. Hold meetings at an office to be assigned it in one of the state buildings at Albany, at such times as may be fixed by the chairman of the board or by adjournment thereof, or at such other places at it may designate. Sixth. Employ a clerk; prescribe his duties, and fix his salary, at a sum not exceeding two thousand dollars. Seventh. Prepare an annual report to the legislature and recommend such changes or amendments to the tax laws as it may deem advisable. Eighth. Perform the other powers and duties conferred upon it by law. [L. 1859, ch. 312, § 4; R. S., 8th ed., 1108, L. 1884, ch. 280; R. S., 8th ed., 1110. All of the section, except subdivision five, is new. Except in the case of appeals the duties of the state assessors under existing law are confined almost entirely to equalization between the several counties. The commissioners believe that the scope of the commission should be enlarged.] § 172. Tax commissioners to visit counties.-Two or more of the members of the board of tax commissioners shall officially visit every county in the state at least once in two years, and inquire into the methods of assessment and taxation, and ascertain whether the assessors faithfully discharge their duties and particularly as to their compliance with this act requiring the assessment of all property not exempt from taxation at its full value. [L. 1859, ch. 312, § 7; R. S., 8th ed., 1109, re-enacted in substance.] § 173. State board of equalization; powers and duties.-The commissioners of the land office and the three commissioners of taxes shall constitute the state board of equalization. The state board of equalization shall meet in the city of Albany on the first Tuesday in September in each year, for the purpose of examining and revising the valuations of real and personal property of the several counties as returned to the board of tax commissioners, and shall fix the aggregate amount of assessment for each county, upon which the comptroller shall compute the state tax. Such board may increase or diminish the aggregate valuations of real property in any county by adding or deducting such sum as in its opinion may be just and necessary to produce a just relation between the valuations of real property in the state. But it shall, in no instance, reduce the aggregate valua tions of all the counties below the aggregate valuations thereof as so returned. The comptroller shall immediately ascertain from this assessment, a copy of which shall be transmitted to him, the proportion of state tax each county shall pay, and mail a statement of the amount to the county clerk, and to the chairman and clerk of the board of supervisors of each county. [L. 1859, ch. 312, §§ 1, 8; R. S., 8th ed., 1108, without substantial change.] § 174. Appeals to the state board of tax commissioners from equalization by board of supervisors.-Any supervisor may appeal in behalf of the town, city or ward, which he wholly or in part represents, to the state board of tax commissioners, from any act or decision of the board of supervisors, in the equali |
