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than fifty per cent. of the amount expressed in such certificate. [Amended and took effect Feb. 28, 1881.]
SEC. 3. [Purchase of tax titles by municipalities.]-That in case such real estate be within the corporate limits of any city or village, the city or village treasurer, or the collectors of taxes of such municipality, shall have the same power and is authorized to purchase any real estate in his city or village in like manner as the county commissioners may purchase as specified in section first of this act; and the said municipal treasurer may assign such certificates of sale (to be issued to him by the county treasurer on request) by the endorsement of his name on the back of each certificate, when ordered to do so by the city council or the trustees of his village, but no such certificate shall be issued to the city or village treasurer by the county treasurer when a certificate for the same tract or lot has been issued to the county commissioners.
SEC. 4. [When county treasurer to account.]-Whenever real estate is purchased by county commissioners, or by the city or village treasurer or collector, the county treasurer of the county wherein the real estate is situated shall not be obliged to account to the state treasurer, or to any person, for the amount of taxes due, until the county commissioners, or city or village authorities have sold the certificate or certificates of purchase of the real estate sold. And in all cases where such certificate or certificates of purchase of the real estate sold shall have been sold and assigned by the county commissioners for an amount not less than fifty per cent of the amount expressed in such certificates, and in all cases where real estate has been sold by the treasurer of a county at a minimum valuation, fixed thereon by the county commissioners in cases where the amount of taxes due exceeds the valuation of said real estate, and in all cases where the tax lien is foreclosed by the county commissioners, the county treasurer shall be required to account to the state treasurer, or any city treasurer or person, for the proportion only of the amount actually received due the state or otherwise, and the county treasurer shall receive credit for the full amount of the taxes charged up by the state, or city, or village against said county for said real estate. [Amended and took effect March 1, 1881.]
SEC. 5. [Accountability of city to county treasurer.]—Whenever there is more than one years tax due upon city or village real estate, the certificate of purchase may be assigned by the municipal treasurer at not less than fifty per cent. of the tax due, and when such certificate is assigned by the city or village treasurer, or collector, and not before, he shall pay to the county treasurer the due proportion of the state and county tax, and for the amount of the corporation tax, the city or village treasurer, or collector, may receive the indebtedness of such city or village.
ARTICLE IV.-FORECLOSURE OF TAX LIENS BY COUNTY COMMISSIONERS.
SECTION 1. [Foreclosure of lien.]-That in all cases whenever the county commissioners of any county in this state have purchased or shall hereafter purchase any real estate for taxes of any kind, delinquent for one year or more, and after the time of redemption from such sale has expired, they may in the name of their respective counties proceed by action at any time before the expiration of five years from the date of such sale, to foreclose such certificates or liens in the district court of such county and to cause the tract or lot to be sold for the satisfaction thereof, and of all prior and subsequent taxes due thereon, in all respects as far as practicable in the same manner and with like effect as though
SEC. 5. But see sec. 84 ante p. 150, where county treasurer collects city taxes in cities of the second class. ART. IV. "An act to authorize county commissioners of any county to foreclose tax liens on real estate where the same have been purchased by them, and to authorize them to purchase such real estate at such foreclosure sales in the names of their respective counties, and authorize any assignee of such tax liens to foreclose the same." Approved and took effect Feb. 28, 1881. Cited and construed. 16 Neb. 396, 399.
the same were a mortgage, executed by the owner or owners of such real estate to the owner and holder of such certificate or liens for the amount therein expressed, together with such subsequent and prior taxes due thereon, and that at such foreclosure sales such county commissioners may if they deem best purchase in the name of their respective counties such real estate; Provided, That no action shall be brought and maintained by said commissioners unless the amount due on such certificates and for such taxes on said tract or tracts of land shall exceed the sum of two hundred dollars. [1881 § 1, chap. 75.]
SEC. 2. [Foreclosure by assignee.]-That any assignee of such tax certificat or tax lien may foreclose the same in the same manner and with like effect as in cases where such county commissioners may under the provisions of this act proceed to foreclose the same, and any person whomsoever may purchase such real estate at such foreclosure sale; Provided, That the limit prescribed in the proviso to the first section shall not apply to the assignees of any such certificate.
SEC. 3. [Notice to land owner.]-That no action to foreclose such liens shall be maintained unless the owner of the land mentioned in such certificate, if a resident of the state or the county, shall be served with personal notice that such action will be commenced, at least three months before the expiration of the time of redemption on such sale, and if a non-resident of the state, by publication for four consecutive weeks, the first time not more than five months and the last time not less than three months before the time of redemption shall expire, and such notice shall contain the same matter which is provided by law shall be embodied in the notice required by statute to be given to the owner or occupant of lands in cases when tax deeds shall be applied for by the purchaser or purchasers of such real estate at such tax sale.
SEC. 4. [Appraisement-Sale.]--That such real estate when ordered by the court in such action of foreclosure to be sold, shall be appraised, advertised and sold, either by the sheriff or by special master commissioner appointed by the court, in the same manner as sales on foreclosure of mortgages are conducted, and that no such real estate shall be sold under such foreclosure for a less sum than two thirds of the appraised value thereof.
SEC. 5. All acts and parts of acts inconsistent with the provisions of this act are hereby repealed.
ARTICLE V.-FORECLOSURE OF TAX LIENS BY OWNERS OF CERTIFICATES.
SECTION 1. [Foreclosure of tax liens.]-That any person, persons, or corporation, having, by virtue of any provisions of the tax or revenue laws of this state, a lien upon any real property, for taxes assessed thereon, may enforce such lien by an action in the nature of a foreclosure of a mortgage, for the sale of so much real estate as may be necessary for that purpose, and costs of suit. [1875 § 1, 107.]
SEC. 2. [When lien foreclosed.]-That any person, persons, or corporation, holding or possessing any certificate of purchase of any real estate, at public or private tax sale, or any tax deed, shall be deemed entitled to foreclose such lien under the provisions of this act, within any time not exceeding five years from the date of tax sale (not deed), upon which such lien is based; And, provided, That the taking out of a tax deed shall in no wise interfere with the rights granted in this chapter.
SEC. 3. [Same-Where action brought.]-All petitions, for foreclosure or satisfaction of any such tax lien, shall be filed in the district court in chancery, where the lands are situated.
SEC. 4. [Process-Service.]-Service of process in causes instituted under this chapter, shall be the same as provided by law in similar causes in the district courts, and where the owner of the land is not known, the action may be brought
ART. V. 5 Neb. 365. 8 Id. 67. 11 Id. 382. 13 Id. 15, 258. 14 Id. 537, 582. 15 Id. 326, 408, 582,
against the land itself, but in such case the service must be as in the case of a nonresident; if the action is commenced against a person who disclaims the land, the land itself may be substituted by order of court for the defendant, and the action continued for publication.
SEC. 5. [Sales, how made.]-All sales of lands under this chapter, by decree of court, shall be made by a sheriff or other person authorized by the court, in the county where the premises or some part of them are situated.
SEC. 6. [Deeds, how made.]-Deeds shall thereupon be executed by such sheriff, which shall vest in the purchaser, the same title that was vested in the defendant to the suit, at the time of the assessment of the tax or taxes against the same; and such deed shall be an entire bar against the defendant to such suit, and against all parties or heirs claiming under such defendants; and in case the land itself is made defendant in the suit, the deed shall be an absolute bar against all persons, unless the court proceedings are void for want of jurisdiction; the object and intent of this section being to create a new and independent title, by virtue of the sale, entirely unconnected with all prior titles.
SEC. 7. [Proceeds of sale-Application.
The proceeds of every sale made under a decree, by virtue of this chapter, shall be applied to the discharge of the debt, adjudged by the court to be due, and of the costs awarded, and if there be any surplus it shall be brought into court for the use of the defendant, or of the person entitled thereto, subject to the order of the court.
SEC. 8. [Same-Investment.]-If such surplus, or any part thereof, shall remain in court, for the period of three months, without being applied for, the court may direct the same to be put out at interest, under the direction of the court, for the benefit of the defendant, his representatives, or assigns, to be paid to them by the order of the court; the party to whom said surplus shall be loaned to be designated by the court, and the sureties, upon which said money is loaned, to be approved by the judge.
SEC. 9. [Same-Lands, how sold.]-All lands sold by the sheriff by virtue of this act, shall be appraised, advertised, and sold as upon execution, and the title conferred by his deed shall be entitled to all the presumptions of any judicial sale.
SEC. 10. [Act cumulative.]-This act shall be construed as cumulative and not exclusive, in respect to the remedy for enforcing liens, and collecting delinquent taxes, by sale of property or otherwise, in the cases herein provided for, and shall in no wise interfere with, alter, or amend the existing revenue laws of the state.
ARTICLE VI.-PAYMENT OF JUDGMENTS AGAINST MUNICIPALITIES.
SECTION 1. [Duty of officers.]-That whenever any judgment shall be obtained in any court of competent jurisdiction in this territory for the payment of a sum of money against any county, township, school district, road district, town or city board of education, or against any municipal corporation, or when any such judgment has been recovered and now remains unpaid, it shall be the duty of the county commissioners, school district board of education, city council, or other corporate officers, as the case may require, to make provisions for the prompt payment of the same. [12th Sess 1867 § 1, 13.]
SEC. 2. [Same-Payment Tax.]—If the amount of revenue derived from taxes levied and collected for ordinary purposes shall be insufficient to meet and pay the current expenses for the year in which the levy is made, and also to pay the judgment remaining unpaid, it shall be the duty of the proper officers of the corporation, against which any such judgments shall have been obtained and remaining unsatisfied, to at once proceed and levy and collect a sufficient amount of money to pay off and discharge such judgments.
SEC. 3. [Levy of tax.]-The tax shall be levied upon all the taxable prop
ART. VI. "An act to provide for the payment of judgments recovered against Laws 12th Sess. Ter. 1867, 13. G. S. 935. Took effect Feb. 18, 1867.
erty in the district, county, township, town or city, bound by the judgment, and shall be collected in the same manner and at the same time provided by law for the collection of other taxes.
SEC. 4. [Same.]-The corporate officers whose duty it is to levy and collect taxes for the payment of the current expenses of any such corporation, against which a judgment may be so obtained, shall also be required to levy and collect the special tax herein provided for, for the payment of judgments.
SEC. 5. [Action against officers-Mandamus.]-If any such corporate authorities, whose duty it is, under the provisions of this act, to so levy and collect the tax necessary to pay off any such judgment, shall fail, refuse, or neglect to make provisions for the immediate payment of such judgments, after request made by the owner, or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties in[terested] may have an action against such defaulting officers to recover the money due on the judgment, or he or they having such interest may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of money to pay off such indebtedness, as provided in this act; and when a proper showing is made by the applicant for said writ, it shall be the duty of the court or judge, as the case may be, to grant and issue the writ to the delinquents, and the proceedings to be had in the premises, shall conform to the rules and practice of said court, and the laws of this territory, in such cases made and provided.
ARTICLE VII.-MISCELLANEOUS PROVISIONS.
SECTION 1. [Revenue arising from internal improvements-How set apart.]—That if any township, precinct, incorporated city, or village in this state shall issue any bonds to aid in the construction or completion of any works of internal improvement, the revenues arising from the taxation of such internal improvements shall be set apart forever to pay the interest and principal upon said bonds until the same shall be fully paid; and in the event that such revenues shall not be sufficient to pay such bonds at their maturity such revenues shall still be set apart and shall be credited to the general fund required from such township, precinct, incorporated city, or village, before such tax list is extended, until the same shall be fully reimbursed. [1875 § 1, 110.]
SEC. 2. [Assessment of certain property for taxation.]-That at the time the county commissioners furnish the assessor with blank forms and notices necessary for the proper assessment of the property in the several precincts, they shall also furnish the assessor of each township, precinct, incorporated city, or village with a list of all the property in such township, precinct, incorporated city, or village for which such bonds have been issued; and the assessor shall assess such property separately, and enter the same in a separate book, provided for that purpose; Provided, however, That railroads shall be assessed as now provided in section seventeen of chapter sixty-six of the general statues, entitled "Revenue." [Id. § 2.]
SEC. 3. [Revenues to be kept in a separate fund.]-The treasurer having control of such revenues shall keep the same in a separate fund for the purpose aforesaid. [Id. § 3.}
SEC. 4. [Sale of lands of less value than the taxes due.]-Whenever it shall appear to the county commissioners of any county, that any tract of land, or town or city lot in such county is of less value than the amount of taxes due upon it, it shall be their duty, at any meeting after said land or lot shall have been offered for sale and not sold for want of bidders, to fix a minimum price for the
SECS. 1-3. "An act setting aside the revenue arising from the taxation of works of internal improvement to pay the bonds issued to construct or complete the same." Laws 1875, 110. Took effect February 20, 1875. Assessment of railroad property, see ante p. 407.
SECS. 4-5. "An act concerning the sale of lands for the non-payment of taxes." Laws 1875, 93. Took effect Feb. 25, 1875
same, and certify the price so fixed to the county treasurer, and such land or lot shall be sold by said treasurer as other lands and lots are sold at "private sale,' at not less than said minimum price, irrespective of the amount of taxes due upon it; and such sale shall convey the title to the said tract or parcel of land, divested of all liability for any arrearages of taxes or penalty which may remain after applying the amount for which it was held thereon. [1875 § 1, 93.]
SEC. 5. [Redemption.]-All lands and lots so sold shall be subject to redemption, and the purchaser thereof shall acquire title thereto in the same manner as other lands sold at tax sale in this state. [Id. § 2.]
SEC. 6. [Taxes deposited in suits brought to restrain collection.] -That in all suits heretofore or hereafter to be brought in any court to enjoin the collection of taxes in which the plaintiff may have deposited in court the amount of the tax or a part thereof in controversy to abide the final determination of the suit, and such final determination shall be in favor of the collection of the tax or a part thereof, the treasurer's defendant shall receive and receipt for such moneys; Provided, There shall first be paid to the attorney or attorneys for the defendant or defendants their costs, disbursements, and fees incurred in the defense of the suit and in case of a controversy in regard to such fee, then the amount claimed by such attorney or attorneys shall be retained by said clerk until the court shall have determined the amount, which such amount shall be paid over to such attorney or attorneys. [1875 § 1, 103.]
SEC. 7. [Lien of taxes on railroad property.]-That taxes upon any and all railroads in this state, including road bed, right of way, depots, side tracks, ties and rails, now constructed or hereafter to be constructed, are hereby made a perpetual lien thereupon, commencing from the first day of March in each current year, against all claims or demands whatsoever of all persons or bodies corporate, except the United States and this state, and the above described property, or any part thereof, may be taken and held for the payment of all the taxes assessed against said railroad company in the several counties in this state. [1877 § 1,
SEC. 8. [Personal property.]-The property mentioned in the preceding section is hereby declared to be personal for the purpose of taxation and collection of the same. [Id. § 2.]
SEC. 9. [Removing property for the purpose of escaping taxation.]-That any person who shall remove personal property or cause the same to be removed from the precinct of his or her residence, or usual place of use or business, or place of keeping or deposit of the same, for the purpose of avoiding listment of said personal property for taxation, or any person who shall fail or refuse to list such personal property, as required by law, when the same shall be temporarily removed from the precinct, place of residence of the owner, or other place where the same shall usually be kept or used, said owner, or agent of said owner, or either of them, or in case of a corporation, the manager or other person in charge or possession of such property, shall on conviction be fined not exceeding one hundred dollars. [1885, § 1, chap. 74.]
SEC. 10. The words "person" and "his or her," where they occur in the foregoing section, shall be construed, where the same is applicable, to mean any and all corporations who have personal property liable to taxation. [Id. § 2.]
SEC. 6. "An act providing for the distribution of moneys deposited in suits brought to enjoin the collection of taxes." Laws 1875, 103. Took effect Feb. 19, 1875.
SECS. 7-8. "An act to make taxes a perpetual lien upon certain personal property from March first in each current year, and declaring the same personal for the purposes of taxation." Laws 1877, 230. Took effect Feb. 13, 1877.
SEC. 9. "An act to provide for criminal liability and punishment of owners of personal property, who shall remove the same from their usual place of business, use, or residence to avoid a listment for taxable purposes, or who shall fail to make such listment, when said property shall be temporarily absent from said place of business, use, or residence," Passed and took effect March 4, 1885.