Sale of delinquent lands. Taxes paid after rendition of judgment. Conuty clerk to attend sales. Entry of sale SALE OF Delinquent Lands. 194. The county clerk shall, before the day of sale, make a record of the lands and lots against which judgment is rendered, which shall set forth the name of the owner, if known, the description of the property, the total amount of judgment on each tract or lot, and the year or years for which the same is due, in the same descriptive order as said property may be set forth in the judgment book, and shail attach thereto a copy of the order of the court, and his certificate that such record is correct. Said record, so attested, shall be the process on which all real property, or any interest therein, shall be sold for taxes or special assessments, as well as the record for the sale of such property. 195. On the day advertised for sale, the collector shall report to the county clerk a list of all lands and lots upon which taxes and special assessments have been paid after the rendition of judgment; and said clerk shall note the fact of such payment opposite such tracts or lots upon the record aforesaid. $196. The county clerk, in person or by deputy, shall attend all sales of real estate for taxes, made by the collec tor, and shall assist at the same. $197. When any tract or lot shall be sold, it shall be the and redemption duty of the clerk to enter on the record aforesaid, the quantity sold and the name of the purchaser, opposite such tract or lot, in the blank columns provided for that purpose; and when any such property shall be redeemed from sale, the clerk shall enter the name of the person redeeming, the date, and amount of redemption, in the proper column. County to furnish book. ted. Forfeited § 198. The book for such record shall be furnished at the expense of the county, and be so ruled that there shall be suitable blank columns for entering the quantity or portion of each tract or lot that may be sold, the name of the pur chaser, and such other columns as may be deemed necessary. 199. All tracts or lots forfeited to the state at such tracts to be no- sale, as hereinafter provided, shall be noted on said record. 200. Said book shall be known and designated as the rec-❝Sale and Redemption Record," and be kept in the office of the county clerk. Sale and re demption ord. Sale of real estate for taxes. $201. The collector, in person or by deputy, shall attend at the court house in his county, on the day specified in the notice for the sale of real estate for taxes, and then and there, between the hours of ten o'clock in the forenoon and four o'clock in the afternoon, proceed to offer for sale, separately, and in consecutive order, each tract of land or town or city lot in the said list on which the taxes, special assessments, interest or costs have not been paid. The sale shall be continued from day to day, until all the tracts or lots in the delinquent list shall be sold or offered for sale. such sale. § 202. The person at such sale offering to pay the Purchaser at amount due on each tract or lot, for the least quantity thereof, shall be the purchaser of such quantity, which shall be taken from the east side of such tract or lot. forfeited. § 203. Every tract or lot so offered at public sale, and Tracts not sold not sold for want of bidders, shall be forfeited to the state of Illinois. lector to attend ty clerk to at § 204. If any collector, by himself or deputy, shall fail Failure of colto attend any sale of lands or lots advertised according to the provisions of this act, and make sale thereof as required by law, he shall be liable to pay the amount of taxes, special assessments and costs due upon the lands or lots so advertised. Said collector may afterwards advertise and sell such delinquent property to reimburse himself for the amount advanced by him; but at no such sale shall there be any property forfeited to the state. § 205. If any county clerk shall fail to attend any Failure of oountax sale of real estate, either in person or by deputy, or tend sale. to make and keep the record, as required by this act, he shall forfeit and pay the sum of five hundred dollars, and shall be liable to indictment for such failure, and upon conviction shall be removed from office. Said sum shall be sued for in an 'action of debt, in the name of the People of the State of Illinois, and when recovered shall be paid into the county treasury. § 206. The person purchasing any tract or lot, or any with part thereof, shall forthwith pay to the collector the amount charged on such tract or lot, and on failure so to do, the said tract or lot shall be again offered for sale in the same manner as if no such sale had been made; and in no case shall the sale be closed until payment is made, or the tract or lot again offered for sale. Purchaser to pay forthwith. purchase. § 207. The county clerk, on being requested so to do, Certificate of shall make out and deliver to the purchaser of any lands or lots sold as aforesaid, a certificate of purchase, to be countersigned by the collector, describing the land or lot sold as the same was described in the delinquent list, date of such sale, the amount of taxes, special assessments, interest and costs for which the same was sold, and that payment has been made therefor. If any person shall become the purchaser of more than one tract or lot, he may have the whole or one or more of them included in one certificate. Such certificate of purchase shall be assignable by indorsement, and an assignment thereof shall vest in the assignee, or his legal representatives, all the right and title of the original purchaser. sale record § 208. The county clerk is hereby authorized to make Index to tax an index to tax sale records in a book, when furnished by Transcript of sale to be sent to auditor. Redemption. the county-which index shall be kept in the county clerk's office as a public record, open to the inspection of all persons during office hours. CERTIFIED COPY OF SALE LISTS TO BE SENT TO AUDITOR. § 209. The county clerk shall, within twenty days after any sale for taxes, make out and transmit to the auditor a transcript of sales for taxes, which shall be written on foolscap paper, made up and stitched in book form, suitable for binding. The clerk shall certify to the correctness of said transcript, under the seal of his office. Said list shall not include any tracts or lots forfeited to the state at such sale. The county clerk, for failure to make out, furnish or forward said list, as herein required, shall forfeit and pay into the state treasury the sum of five hundred dollars, to be recovered in an action of debt, in the name of the People of the State of Illinois, in any court in this state having competent jurisdiction. REDEMPTION. § 210. Real property sold under the provisions of this act may be redeemed at any time before the expiration of two years from the date of sale, by payment in legal money of the United States, to the county clerk of the proper county, the amount for which the same was sold, and twentyfive per cent. thereon if redeemed at any time before the expiration of six months from the day of sale; if between six and twelve months, fifty per cent.; if between twelve and eighteen months, seventy-five per cent.; and if between eighteen months and two years, one hundred per cent. on the amount for which the same was sold. The person redeeming shall also pay the amount of all taxes and spe cial assessments accruing after such sale, with ten per cent. interest thereon, from the day of payment, unless such subsequent tax or special assessment has been paid by or on behalf of the person for whose benefit the redemption is made, and not by the purchaser at the tax sale, or his assignee. If the real property of any minor, heir, idiot or insane person be sold for non-payment of taxes or special assessments, the same may be redeemed at any time after sale and before the expiration of one year after such disability be removed, upon the terms specified in this section, and the payment of ten per cent. per annum, on double the amount for which the same was sold, from and after the expiration of two years from the date of sale; which redemption may be made by themselves, or by any person in their behalf. Tenants in common or joint tenants shall be allowed to redeem their individual interest in real property sold under the provisions of this act, in the same manner and under the terms specified in this section for the redemption of other real property. Any redemption made shall inure to the benefit of the person having the legal or equitable title to the property redeemed, subject to the right of the person making the same to be re-imbursed by the person benefited. 8211. If any purchaser of real estate, sold for taxes or special assessment, shall suffer the same to be again sold for taxes or special assessment before the expiration of the last day of the second annual sale thereafter, such purchaser shall not be entitled to a deed for such real property until the expiration of a like term from the date of the second sale, during which time the land shall be subject to redemption upon the terms and conditions prescribed in this act, but the person redeeming shall only be required to pay, for the use of such first purchaser, the amount paid by him. The second purchaser shall be entitled to the redemption money, as provided for in the preceding section. Time of re demption. cords 88 evi § 212. The books and records belonging to the office of Books and rethe county clerk, or copies thereof, certified by said clerk, dence. shall be deemed prima facie evidence to prove the sale of any land or lot for taxes or special assessments, the redemption of the same, or payment of taxes or special assessments thereon. sold when not sub § 213. Whenever it shall be made to appear, to the Tracts satisfaction of the county clerk, that any tract or lot was ject to tax. sold which was not subject to be taxed, or upon which taxes or special assessments had been paid previous to the sale, he shall make an entry opposite to such tracts or lots in the sale and redemption record that the same was erroneously sold, and such entry shall be prima facie evidence of the fact therein stated. Purchaser may recover § 214. When the purchaser at such erroneous sale, or any one holding under him, shall have paid any tax or spe- taxes paid. cial assessment upon the property so sold, which has not been paid by the owner of the property, he shall have the right to recover from such owner the amount he has so paid, with ten per cent. interest, as money paid for the owner's use. Release claim to $215. The receipt of the redemption money of any tract of land or lot, by any purchaser, or the return of the purchase. certificate of purchase for cancellation, shall operate as a release of all the claim to such tract or lot, under or by virtue of the purchase. TAX DEEDS. $216. Hereafter, no purchaser or assignee of such pur- Tax deeds. chaser of any land, town or city lot, at any sale of lands or lots for taxes or special assessments due, either to the state or any county or incorporated town or city within the same, of such or at any sale for taxes or levies authorized by the laws of this state, shall be entitled to a deed for the lands or lots so purchased, until the following conditions have been complied with, to-wit: Such purchaser or assignee shall serve, or cause to be served, a written or printed, or partly written and partly printed notice of such purchase on every person in actual possession or occupancy of such land or lot, and also the person in whose name the same was taxed or spe cially assessed, if, upon diligent inquiry, he can be found in the county, at least three months before the expiration of the time of redemption on such sale, in which notice he shall state when he purchased the land or lot, in whose name taxed, the description of the land or lot he has purchased, for what year taxed or specially assessed, and when the time of redemption will expire. If no person is in actual possession or occupancy of such land or lot, and the person in whose name the same was taxed or specially assessed, upon diligent inquiry, cannot be found in the county, then such person or his assignee shall publish such notice in some newspaper printed in such county, and if no newspaper is printed in the county, then in the nearest newspaper that is published in this state to the county seat of the county in which such land or lot is situated; which notice shall be inserted three times, the first time not more than five months, and the last time not less than three months before the time of redemption shall expire. Purchaser to § 217. Every such purchaser or assignee, by himself or agent, shall, before he shall be entitled to a deed, make an affidavit of his having complied with the conditions of the foregoing section, stating particularly the facts relied on as such compliance, which affidavit shall be delivered to the person authorized by law to execute such tax deed, and which shall by him be filed with the officer having custody of the record of the lands and lots sold for taxes and entries of redemption in the county where such lands or lots shall lie, to be by such officer entered on the records of his office, and carefully preserved among the the files of his office, and which record or affidavit shall be prima facie evidence that such notice has been given. Any person swearing falsely in such affidavit, shall be deemed guilty of perjury and punished accordingly. make affidavit. Publication of notice. 218. In case any person shall be compelled to publish such notice in a newspaper, then, before any person who may have a right to redeem such lands or lots from such sale shall be permitted to redeem, he shall pay the officer or person who by law is authorized to receive such redemption money, the amount paid for printer's fee for publishing such notice, for the use of the person compelled to publish such notice as aforesaid; the fee for such publication shall not exceed one dollar for each tract or lot contained in such notice. |