of such sale shall be placed to the credit, pro rata, of the various funds which are the beneficiaries of the tax for which the property was sold. Provided, however, that in private sales of real property having an appraised value of twenty-five dollars or less, the county commissioners may accept or receive any amount less than the amount due for taxes, penalty and costs incurred in obtaining the tax deed by the county. Notice thereof shall be given by posting at the front door of the court house thirty days prior to the sale a list of the lands to be sold, and by publishing a notice of such sale in an official paper of the county, giving a description of the parcels to be sold, such notice to be published at least once in each week for two successive weeks prior to the date of said sale. Approved March 10, 1917. CHAPTER 137. (S. B. 198) SCAVENGER TAX LAW. AN ACT Entitled An Act to Enforce the Payment of Taxes on Real Property, Which are Delinquent for Ten Years or More From and Including the Year 1916, Providing for the Filing of a List of Lands in the Office of the County Auditor of the County in Which Said Lands are Situated, Giving Notice of Sale Thereof, Methods and Terms of Sale, Conditions of Redemption, and That Title Become Absolute in the Purchaser at Date of Redemption, Be It Enacted by the Legislature of the State of South Dakota: § 1. The treasurer of each County within this State shall make a list of all taxes upon all real property in his County, which appear from the tax records to be delinquent for the year 1906 or prior thereto, and from the year 1906 to the year 1916, both inclusive, and which taxes have not been satisfied by payment, or redemption, or sale of real estate, against which such taxes are assessed, to actual purchasers. Said list shall include all such taxes upon any real estate, which may at any tax sale have been bid in for the County, except real estate upon which the County holds school loans, and shall include all tax judg ments against land which have not been sold or bid off for the payment of such judgment, and where a tax judgment stands against any such real estate unsatisfied, the taxes and interest shall be computed as if said judgment had not been taken, and a sale of such real estate under the provisions of this Act, either, to an actual purchaser, or to the County, when there is no bidder, shall satisfy said judgment. Said list shall contain a description of each piece or parcel of land and each lot and block upon which taxes have not been paid, as aforesaid, and opposite each description, the name of the owner to whom assessed, if known, and, if unknown, shall so state, and the aggregate amount of said taxes for the years same are delinquent including the penalty and interest shall be shown. The years for which said taxes are delinquent shall be shown as follows: Taxes from year to year. Both years shall be deemed inclusive. The Treasurer shall attach to such list his affidavit to the effect that same is a correct list of all the taxes upon real estate in his County, which have not been paid into the treasury of the County for any of the years from 1906 to 1916, both inclusive, and years prior thereto as shown in the list. He shall, on or before the first day of August, 1917, file such list in the office of the County Auditor in his County. The filing of such list shall be deemed to give notice to the owner or owners of the real estate described therein of the statements or the matter therein appearing and shall have the effect of notice of all the proceedings provided for in this Act for the enforcement of the payment of taxes on such real estate. § 2. On the first day of August, 1917, after the filing of said list required by Section 1 of this Act, the County Treasurer shall give notice of sale of the lands described in said delinquent tax list by posting a copy of said list at the front door of the Court. House in the County in which said lands are situated and attach thereto a notice which shall be substantially in the following ferm. "State of South Dakota, "County of............... ss." "Notice of sale of real estate for taxes delinquent for ten years or more prior to the date of this notice and on which taxes have not been paid for ten years or more prior to the year 1916. "Notice is hereby given to all persons, companies, or corporations, who have, or claim any estate, right, title, or interest in, or claim to, or lien upon, any of the several pieces or parcels or lots of lands in the list hereto attached described. The list of taxes and including taxes reduced to judgment, upon real estate, which appear from the records in the office of the County Treasurer of the County of State of South Dakota, to have become delinquent for the year 1906 and subsequent thereto and all prior years and which have not been in any manner paid into the treasury of said County for any of the years from 1906 to 1916 both inclusive, having been filed as required by law in the office of the County Auditor in the County of ..........of which the list attached is a copy, pursuant to the provisions of Chapter of the Session Laws of the State of South Dakota for the year 1917, being a proceeding for enforcing the payment of taxes upon real estate for the County of..... remaining delinquent for the year 1906 and all years subsequent thereto and for prior year or years, I shall on the 18th day of September, 1917, at 9 o'clock in the forenoon at the office of the County Treasurer in the Town or City of..... sell the several pieces, parcels or lots of lands, which are charged with taxes in said delinquent tax list, as now on file in the office of the County Auditor of said County, and on which such taxes shall not have been previously paid." "(Signed.) "Treasurer of.. 77 And such treasurer shall also give notice of the sale of said property by publishing in a legal newspaper of general circulation in the County in which said real estate is situate, by causing such notice to be published at least three successive weeks prior to September 18, 1917. Said notice shall be substantially in the following form: "To whom it may concern:" "Notice is hereby given that whereas the taxes remain unpaid upon the real property described in that certain delinquent tax list, which was filed in the office of the County Auditor of......... .....County, South Dakota, August 1, 1917, and which is now on file in said office, for a period of ten years or more immediately preceding the filing of said list as aforesaid, the undersigned County Treasurer of County, South Dakota, will on the 18th day of September, 1917, at 9 o'clock in the forenoon at the office of the County Treasurer in the town or city of South Dakota, sell the several pieces, parcels or lots of lands in said list described and on which such taxes shall not have been previously paid." $ 3. On the 18th day of September, 1917, the treasurer is directed to offer at public sale at his office each piece or parcel or lot of land in said delinquent tax list, unless same has been redeemed from such delinquent taxes. If there are no bidders. for the full amount of the delinquent taxes, including the penalty and interest and costs, then the treasurer is directed to sell such piece or parcel or lot of land to the person who shall bid the highest amount for the same and he shall continue to offer each description until all have been sold or offered for sale, and if there are no bidders, then in that event the County Treasurer shall bid off said lands in the name of the County, and said County shall be deemed the purchaser thereof, provided, however, that after each of said tracts have been offered separately. if no bids be received thereon, and after same have been struck off to the County, the said treasurer shall at the request of any bidder offer said tracts, so bid off and vested in said County, for sale in parcels, comprising a contiguous and compact area, commencing with the smallest parcel requested, if there be more than one request, and shall sell the same to the bidder who offers the highest percentage of the total tax due upon all of the tracts. comprised in said parcel. Said sale shall be adjourned at 5 o'clock P. M. and shall continue each day following except Sundays and holidays between the hours of 9 A. M. and 5 P. M. until each description has been offered. § 4. The amount received from each piece or parcel or lot of land in any case where it shall not be equal in amount to the amount of delinquent taxes shall be apportioned pro rata according to the tax rate among the different funds based on the tax levy for the year 1916. 5. The treasurer shall execute a certificate to the purchaser of any piece or parcel or lot of land and shall include in said certificate any number of descriptions required by the purchaser, which may be substantially in the following form: “I, Treasurer of the County do hereby certify that at the sale of.... day of 1917, in proceedings to enforce the payment of taxes delinquent upon real estate for the years from 1906 to 1916 both inclusive, or year or years. prior thereto, in the County of sale was held at.. day of.. which in said County, on the 1917, the following described piece or parcel or pieces or parcels of land situate in said County of.. State of South Dakota, to-wit: (insert description) was or were duly sold by me subject to redemption as provided by said Chapter.... "Treasurer of. 1917." County." And the treasurer shall in like manner issue a certificate or certificates to the County for the parcels or lots of lands bid in by the County and shall include in each certificate as many parcels or lots as can be conveniently included therein. Such certificate, in case the land shall not be redeemed within six months, shall pass to the purchaser the estate therein expressed without any further act or deed whatever. Such certificate may be recorded as deeds of real estate after six months, provided that the County Treasurer shall endorse on, or attach to, said certificate a certification that the real estate therein described has not been redeemed: and provided, further, that if any piece. or parcel of land described in such certificate shall have been redeemed, the same shall be stricken out by running a line' made with ink through such description and such description so stricken out shall not be included in the record. It shall be the duty of the County Treasurer to make such certification. Said certificate shall be presumptive evidence of the regularity of the assessment levy and all other proceedings had up to and including the record of such certificate in the office of the Register of Deeds. The County shall be deemed a purchaser under the provisions of this Act. § 6. Any person claiming title to such tract or tracts of land or any interest therein, may at any time prior to such sale offer to the Board of County Commissioners of such County in which such land is situated to pay a portion of the total tax due on such lands and the Board of County Commissioners may, if they indge said offer to be fair and beneficial, by resolution accent such offer and authorize the County Treasurer to issue a receipt for the sum offered or accepted, which shall be in full of all |