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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.

[Revisers' Note.-L. 1893, chap. 711, § 30,

The underscored matter is inserted for clearness, but effects no change in substance.]

The underscored matter was the words "a county including a portion of."

The expense of publication, etc., in the original bill was charged to the land sold. The senate committee inserted the words liable to be."

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§ 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 expriration* 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 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.

[Revisers' Note.-L. 1893, chap. 711, § 31,

The matter in brackets is to be omitted as covered by the terms of § 157.] The matter in brackets gave treasurer same power as comptroller. The bill, as reported, re-enacted Laws 1893, chap. 711, § 31, and the expense of publishing the notice of sale was fixed at $1 per parcel.

So in the original.

The senate committee substituted the provision basing the expense on the number of folios.

See cases cited under § 122.

§ 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.

[Revisers' Note.-L. 1893, chap. 711, § 33,

without change.

See cases under preceding article.

§ 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, exceeding 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.

[Revisers' Note.-L. 1893, chap. 711, § 34, without change.]

The fees of treasurer were changed from $1 for each conveyance to fifty cents for each conveyance and ten cents for each additional parcel, by senate committee.

§ 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.

[Revisers' Note.-L. 1893, chap. 711, § 32,

without change.]

See cases under § 131.

Where taxes are regularly assessed against parties in possession of land and claiming title thereto, and the right of possession, and the land is sold for nonpayment of the taxes, the purchaser gets a good title as against those in possession and all claiming under them. Croner v. Cowdrey, 139 N. Y. 471; S. C., 54 N. Y. St. Repr. 728 (1893).

§ 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.

[Revisers' Note.-L. 1893, chap. 711, § 35, without change.]

§ 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, belong ing 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.

[Revisers' Note.- L. 1893, chap. 711, § 36,

without change, superseding

L. 1883, chap. 464; R. S., 8th ed., 1148.]

The senate committee substituted Laws 1883, chap. 464, for section 36 of the 1893 act.

County treasurer of Oswego county, on a sale for nonpayment of taxes, under Laws 1878, chap. 65, and Laws 1882, chap. 322, bid in the lands for the county, and after the expiration of the time to redeem, delivered deed thereof to the plaintiffs. On proof of compliance with all the requirements of the statutes and that the time to redeem after delivery of the deed had also expired, and that the lands were not redeemed,— held, that plaintiff was entitled to recover possession. Supervisors v. Betts, 25 N. Y. St. Repr. 660 (1889).

§ 157. Provisions relative to comptroller to apply to treasurer. The provisions of article six of this act, entitled sales by comptroller for unpaid taxes and redemption of lands" 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 six.

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[Revisers' Note.-L. 1893, chap. 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.

[Revisers' Note.-L. 1893, chap. 711, § 38, without change of substance.]

ARTICLE VIII.

State Board of Tax Commissioners; State Board of
Equalization.

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.

[Revisers' Note.-L. 1859, chap. 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 commission

ers. The state board of tax commissioners shall:

First. Investigate and examine, from time to time, as to the methods of assessment within the state.

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