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11-10-3 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Credit of Delinquent Taxes to Proper Fund |
The auditor shall credit all delinquent taxes due the State to the fund to which they belong. |
Unreviewed
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11-10-4 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Publication of Delinquent List; Notice; Sale; Payment Before Sale |
Within ten days after the first day of November of the same year in which real estate is returned delinquent, the sheriff or collector shall make out and cause … |
Proofed
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11-10-5 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Making Sale by Sheriff |
If such taxes, interest and costs of publication be not previously paid, the sheriff or collector shall proceed to make such sale, and if the same be not comple… |
Proofed
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11-10-6 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Amount of Land Sold; Account of Proceeds |
The sale shall be of each tract of land, or city, village, or town lot, or of such separate quantities or parts of such tract, or of such undivided interest in … |
Proofed
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11-10-7 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Purchase by Officer |
No sheriff, deputy sheriff, collector or other officer, who shall return any real estate delinquent for the nonpayment of the taxes thereon, or who shall sell b… |
Proofed
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11-10-8 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Receipt For Purchase Money |
The sheriff or collector on receiving from any purchaser the amount of purchase money shall grant to him a receipt for the same to the following effect: Memoran… |
Proofed
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11-10-9 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
List of Sales and Redemptions |
The sheriff or collector who made the sale shall forthwith make out a list of sales so made, and of all property redeemed with a caption thereto in form or effe… |
Proofed
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11-10-10 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Affidavit to Lists |
There shall be appended to such list an affidavit in form or effect as follows:
I, A. B., sheriff (or collector or deputy fo C. D., sheriff (or collector) of … |
Proofed
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11-10-11 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Return of Sales and Redemption List |
The list of the sale and redemption of lands with the certificate of oath attached shall, within thirty days after the completion of such sale, be returned to t… |
Proofed
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11-10-12 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Redemption After Sale |
The owner of any real estate so sold, his heirs or assigns, or any person having a right to charge such real estate with a debt, may redeem the same by paying t… |
Proofed
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11-10-13 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Payment of Redemption Money to Clerk; Contest of Right; Receipt; List of Redemptions |
What is authorized to be paid by the preceding section may be paid by such person as is mentioned therein, within the time therein specified, to the clerk of th… |
Proofed
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11-10-14 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Survey by Purchaser of Part or Undivided Interest in Tract |
The purchaser of a part, or an undivided interest of any tract of land, so sold and not redeemed, as hereinbefore provided, his heirs or assigns, before obtaini… |
Proofed
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11-10-15 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Survey Where Entire Tract or Lot Purchased; Surveyor |
The purchaser of an entire tract of land so sold and not redeemed as hereinbefore provided, his heirs or assigns, shall, at his or their expense, have a report … |
Unreviewed
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11-10-16 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Deed to Purchaser; Requirements |
Any purchaser, his heir, devisee or assignee, of any land so sold for taxes and not redeemed, may procure a deed therefor upon complying with the following requ… |
Proofed
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11-10-17 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Estate Conveyed; Clerk’s Fee |
Every such deed in form or substance, as prescribed in the next preceding section, shall be valid and sufficient to pass to the grantee therein the legal and eq… |
Proofed
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11-10-18 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
County Clerk or Deputy May Not Purchase |
No clerk of the county court of the county in which such real estate shall be sold for delinquent taxes thereon, nor his deputy, shall directly or indirectly pu… |
Proofed
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11-10-19 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Compelling Execution of Deed |
If the clerk of the county court fail or refuse to make the deed provided for in section sixteen of this article when lawfully required to do so, or if he execu… |
Proofed
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11-10-20 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Deed by Commissioner |
Every deed executed by a commissioner under any of the provisions of this article shall have the same force and effect, in all respects, as if made by the clerk… |
Proofed
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11-10-21 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Deed for Several Tracts or Lots or Undivided Interests Therein; Time for |
Where two or more tracts or parts of tracts, or city, town or village lots, charged to the same person, or persons, with taxes, for the same year, or years, sha… |
Proofed
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11-10-22 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Title Conveyed; Irregularities in Proceedings |
When the purchaser of any real estate so sold, and not redeemed as aforesaid, his assignee, or heirs or devisees, shall have obtained a deed therefor, according… |
Proofed
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11-10-23 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Sale for Taxes Not in Arrear |
If it be alleged in any suit or proceeding that the taxes, for nonpayment of which the real estate was sold, were not in arrear, the party making such allegatio… |
Proofed
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11-10-24 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Suit to Set Aside Such Sale |
If the owner of any real estate sold for the nonpayment of the taxes thereon, his heirs or assigns, claim that the taxes on account of which the sale was made w… |
Proofed
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11-10-25 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Sale of Part of Tract; Subsequent Sale of Residue |
When a part of a tract of land or town lot has been sold, the residue thereof, or any part of such residue, may be subsequently sold on account of the taxes on … |
Proofed
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11-10-26 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Tax Deed as Evidence |
In all cases in which a question shall arise as to any such sale or deed, or the effect thereof, such deed shall be prima facie evidence against the owner or ow… |
Proofed
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11-10-27 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Sale of Lands of Persons Under Disability |
Any infant or insane person, whose real estate may have been so sold during such disability, may redeem the same by paying to the purchaser, his heirs or assign… |
Proofed
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11-10-28 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Purchase by State; Return |
When any real estate is offered for sale as aforesaid, and no person present bids the amount of taxes, interest and costs due thereon, the sheriff or collector … |
Proofed
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11-10-29 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Title Acquired in Purchase by State |
The auditor shall cause all the lists received in his office under the preceding section to be recorded in a well-bound book, and all such estate, right, title … |
Proofed
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11-10-30 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Redemption From Tax Purchase by State |
The previous owner of any real estate so sold and purchased for the State, his heirs or assigns, or any person having a right to charge it for a debt, may, with… |
Proofed
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11-10-31 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Disposition of Taxes From Redemption of State Land |
When such county, school district, independent school district and other district taxes, and municipal corporation taxes, or any such taxes and interest are pai… |
Proofed
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11-10-32 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Redemption of Part of Tract |
Any person having a right to redeem any tract or part of a tract of land purchased by the State at a sale thereof for the nonpayment of the taxes thereon, who m… |
Proofed
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11-10-33 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Plat of State Land Redeemed |
To every such plat and description there shall be an affidavit appended by the surveyor or person making the same, that such plat and description and the quanti… |
Proofed
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11-10-34 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Reentry on Redemption of State Land; Claims Under Constitution |
When real estate so purchased is so redeemed, the auditor shall certify the fact of such redemption to the clerk of the county court of the proper county, and i… |
Proofed
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11-10-35 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Lands in Lists of Auditor Deemed Sold |
The real estate embraced in the abstracts of sale shall be deemed to have been sold and the proceeds thereof shall be deemed at least equal to the sums to be sa… |
Proofed
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11-10-36 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Nonpayment of Proceeds |
In case of a failure to pay, proceedings shall be had according to article one, chapter fourteen of this Code. |
Proofed
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11-10-37 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Failure of County Clerk to Perform Duty; Fees |
If a clerk of the county court fail to perform any duty required by this article, he shall for every such offense forfeit fifty dollars. For services rendered b… |
Proofed
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11-10-38 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Amendment of Sales List |
If any sheriff or collector shall, in his list of sales under this article, omit therefrom any tract or lot of land sold by him for the nonpayment of the taxes … |
Proofed
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11-10-39 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Deed in Pursuance of Such Amendment |
The purchaser of any tract or lot of land as is mentioned in the next preceding sec tion, his heirs or assigns, may obtain a deed therefor in the same manner an… |
Proofed
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11-10-40 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Publication of Sales List |
It shall be the duty of the sheriff or other officer making sales of lands under this article, within one month after such sales are closed, to cause to be publ… |
Proofed
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11-10-41 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Entry of Part of Tract on Land Books |
Any person owning or claiming any tract of land which has not been entered on the land books of the proper county, or, if so entered, has for any cause thereaft… |
Proofed
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11-10-42 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Presumption of Payment of Taxes |
When real estate has been or shall be entered on the land books of the assessor of any county, district or municipality for any year, and thereon charged with t… |
Proofed
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11-10-43 |
Ch. 11 — TAXATION |
Sale of Real Estate for Taxes |
Failure to Make Returns of Sales |
If any sheriff or collector shall fail to make the returns of sales of delinquent lands required by this article, within the time herein required, he shall forf… |
Proofed
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11-11-1 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
When Imposed |
A tax, payable into the treasury of the State, shall be imposed upon the transfer, in trust, or otherwise, of any property, or interest therein, real, personal,… |
Proofed
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11-11-2 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Primary Rates |
When the property or any beneficial interest therein passes by any such transfer where the amount of the property shall exceed in value the exemption hereinafte… |
Proofed
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11-11-3 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Rates on Excess Market Value |
When the market value of any such property exceed fifty thousand dollars, the rate of tax upon such excess shall be as follows:
(a) Upon all in excess of fift… |
Proofed
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11-11-4 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Exemptions |
The following shall be exempt from all taxes under this article:
(a) All property transferred to a person, or corporation, in trust or use solely for educatio… |
Proofed
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11-11-5 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Determination of Market Value |
The market value of property is its actual market value after deducting debts and encumbrances for which the same is liable, and to the payment of which it shal… |
Proofed
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11-11-6 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Devise or Bequest for Payment of Debt or Services |
Every devise or bequest ostensibly in payment of a debt of the testator shall be taxable upon the excess in value of the property devised or bequeathed, otherwi… |
Proofed
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11-11-7 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Contingent or Limited Interest |
Whenever the transfer of any property shall be subject to tax hereunder and only a life estate, or an interest for a term of years, or a contingent interest to … |
Proofed
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11-11-8 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Transfers of Property of Nonresidents; Reciprocal Exemptions |
The provisions of this article shall apply to the transfer of the following property belonging to deceased persons, nonresidents of this State, which shall pass… |
Proofed
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11-11-9 |
Ch. 11 — TAXATION |
Inheritance and Transfer Taxes |
Lien for Tax |
All such taxes upon any transfer, and the interest that may accrue thereon, shall, until paid, be and remain a charge and lien upon the property transferred, su… |
Proofed
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