tax sale be declared void by reason of the invalidity of the assessment or levy of the taxes embraced therein, and the holder of the tax certificate, or his assignors, have paid any subsequent taxes, penalties, interest, or costs, the court shall determine the amount thereof, and shall adjudge a lien therefor, and a sale under such judgment, as in this section provided. (969)

99-68, 108888; 98-341, 108+301.

192. Who may purchase-Certificate-The holder of any tax certificate issued upon such tax judgment or tax sale may appear at any such sheriff's sale and purchase the land embraced therein, and the sheriff shall immediately thereafter execute and deliver to the purchaser a certificate of sale, which shall within twenty days thereafter be recorded with the register of deeds. Such certificate shall contain:

1. A description of the judgment under which such sale was made.

2. A description of the real property sold.

3.

The price paid.

4. The date of sale and the name of the purchaser. 5. The time allowed by law for redemption.

(970)

193. Redemption from sale-The owner or any person interested in any parcel of land sold pursuant to §§ 969, 970, may redeem the same at any time within one year thereafter by paying to the purchaser or the clerk of the district court. for him the amount for which the same was sold, with interest thereon at the rate of twelve per cent. per annum from the date of sale; and the purchaser or the clerk shall execute to such redemptioner a certificate of such redemption. If there be no redemption within the time aforesaid, title to such land shall thereupon vest absolutely in the purchaser. (971)

194. Action to quiet title-Any person holding a tax certificate issued under §§ 929, 935, or 937, at any time after the expiration of the period of redemption from the tax sale on which such certificate was issued, may commence an action in the district court of the county where the land embraced in such certificate lies, to quiet his title thereto, without taking posession of such land; and any person who claims or appears of record to have any interest in or lien upon the same, or any part thereof, may be made defendant. At the time of the commencement of such action the plaintiff shall file a notice of the pendency of the action with the register of deeds as provided by law. If it shall appear that the plain

tiff's title is invalid for any cause other than one which renders the taxes embraced in such certificate void, the court shall not dismiss such action, but shall ascertain the amount due the plaintiff for all taxes, interest, penalties, and costs embraced in such certificate, and of all subsequent taxes, penalties, interest, and costs paid by him or his assignors, with interest thereon at the rate of twelve per cent. per annum from the date of such certificate or payment, and shall adjudge the same to be a lien against such land in favor of such holder, and direct a sale thereof to satisfy such judgment and costs of sale. All the provisions of §§ 969-971 relating to the sales therein provided for, and to redemptions therefrom, shall be applicable to sales authorized by this section. (972)

195. Minors, etc.-Dismissal-If any defendant in any action mentioned in §§ 969-972 was the owner of record of any of the lands involved in any such action during the period of three years next after the sale thereof for non-payment of taxes, and was a minor, an insane person, an idiot, or person in captivity or in any country with which the United States was at war, and the period of redemption from such sale by such person has not expired, the court shall dismiss such action as to such person. (973)

196. Plaintiff to pay taxes in action to set aside-In any action or proceeding brought to vacate or set aside any tax judgment or tax certificate, or to remove a cloud upon any title created by any tax certificate, or to determine an adverse claim based upon any such certificate when land has been sold. to an actual purchaser, or the right of the state has been assigned pursuant to the provisions of this chapter, the plaintiff shall at the commencement of such action or proceeding, except when the only claim made in the complaint is that the taxes for which the certificate was issued had been paid before sale, or that the land described therein was exempt, pay into court, for the benefit of the holder of such certificate or assignment, the amount for which such land was sold or assigned, and the amount of all subsequent taxes, penalties, and costs, if any, paid by him or his assignors, with interest on all such amounts at the rate of twelve per cent. per annum from the time of such sale or payment. If the judgment be in favor of the plaintiff, the court shall direct the payment of the money so paid in to the holder of such certificate or assignment; if in favor of the defendant, it shall direct the return. of such money to the plaintiff. (974)

72-517, 75+710; 77-88, 79+652; 84-53, 86+875.

MISCELLANEOUS PROVISIONS

197. Lien of real estate taxes-The taxes assessed upon real property shall be a perpetual lien thereon, and on all structures and standing timber thereon and on all minerals therein, from and including May 1 in the year in which they are levied, until they are paid; but, as between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter. (975)

1. Statutory-It does not arise by implication from the power to tax. It owes its inception, continued existence and duration to the statute (79– 131, 81+763. See 75-221, 77+829).

2. When attaches-It is competent for the legislature to fix the date when the lien shall attach (80-17, 82+1090). Except as between grantor and grantee the lien attaches May 1 in the year the taxes are levied (33534, 24+196; 79-343, 82+645; 79-131, 81+763; 80-17, 82+1090; 81-511, 84+ 344; 104+678. Under 1862 c. 4 § 8, 15-479, 394). The ownership on May 1 determines the liability for that year, and if land is taxable at that time the lien then attaches and is not divested by a subsequent sale to a corporation which has commuted to the state by a payment of a percentage of its gross earnings in lieu of all other taxes (80-17, 82+1090).

3. Duration of-Under the present law the lien continues indefinitely until taxes are paid prior to 1902 c. 2 §§ 69, 82 the lien expired in six years (40-512, 41+465, 42+473; 51-201, 53+629; 57-203, 58+990; 59424, 61+458; 75-448, 78+14) unless it passed into judgment and then it expired in ten years (57-203, 58+990; 65-525, 68+105; 78-102, 80+861; 79-131, 81+763; 79-362, 82+686; 70-286, 73+164). İt is never lost except by payment of the taxes or some express provision of law. Its persistency is its most notable characteristic (See 72-148, 75+118; 79–362, 82686; 80-17, 82+1090; 34-304, 25+605).

4. Transformation of-Effect of judgment-The original lien attaching May 1 continues until the last publication of the notice and list. It then operates through the judicial proceedings and is finally merged in the judgment. But the lien is essentially the same despite these transformations (79-131, 81+763. See 79-362, 82+686).

5. Priority among liens-Tax liens take precedence in the reverse order of their attachment. The last lien cuts off all prior liens. The state is not exempt from this rule (34-304, 25+605; 79-343, 82+645. See 80119, 82+1114; 98-404; 108+857).

6. Conflict of liens-The lien of the state for general taxes is superior to the lien of municipalities for special assessments (84-141, 86+755; 91395, 98+101. See 81-511, 84+344; 1905 c. 200). It is superior to all private liens of whatever nature (See 79-343, 82+645).

7. Passes to purchaser when-The lien of the state passes, in a certain sense, to a purchaser at the annual delinquent sale or to one who takes a state assignment (15-245, 190; 39-470, 40+575; 84-53, 86+875; 79-343, 82+645; 72-148, 75+118. But see 80-119, 82+1114). A purchaser who pays subsequent taxes acquires the lien of the state therefor (84-53, 86+875; 72148, 75+118; 75-17, 77+436). When the state sells land under a tax lien for less than the amount of the tax due it does not retain a lien for the balance which may be subsequently enforced (83-496, 86+610). Except as expressly provided by statute (§ 942) the lien of the state does not pass to the purchaser at a void sale (38-482, 38+489). A purchaser from

the state takes free from the lien of a city for prior special assessments (91-395, 98+101).

8. Limited to particular tract-76-257, 79+302; 38-90, 35+580; 19–67, 45; 90-120, 951115.

9. Torrens system-The lien of the state for taxes renders it a necessary party in proceedings under the Torrens system (104+678).

198. Lien of personal property taxes-The taxes assessed upon personal property shall be a lien upon the personal property of the person assessed from and after the time the tax books are received by the county treasurer. (976)

It is questionable whether this lien attaches as against bona fide purchasers. Without referring to this statute the supreme court has said that the state has no lien on personal property assessed for taxes and that such property may be disposed of by the owner without regard to its assessment (90-120, 95+1115. See 69-131, 72+60; 177 U. S. 133; Ops. Atty. Genl. 1898 No. 152).

199. Structures, etc., not to be removed-Injunction-No structures, standing timber, or minerals on which a lien for taxes has attached shall be removed from any tract of land until all the taxes assessed against such tract and due and payable shall have been fully paid and discharged. When the state auditor has reason to believe that any such structure, timber, or minerals will be removed from such tract before such taxes shall have been paid, he may direct the county attorney to bring suit in the name of the state to enjoin any and all persons from removing such structure, timber, or minerals therefrom until such taxes are paid. No bond shall be re.quired of the plaintiff in such suit. (977)

200. Structures, etc.-Seizure and sale-Any structure, timber, or minerals removed from any tract of land subject to a lien for taxes as provided in this chapter, or so much thereof as may be necessary, may be seized by the state auditor, or by any person authorized by him in writing, and sold in the manner provided for the sale of personal property in satisfaction of taxes. All moneys received from such sale in excess of the amount necessary to satisfy such taxes and the costs and expenses of seizure and sale shall be returned to the owner of such structure, timber, or minerals, if known, and, if unknown, shall be deposited in the county treasury subject to the right of the owner. (978)

201. Penalty for removal-Any person who shail remove or attempt to remove any structure, timber, or minerals from. any tract of land subject to a lien for taxes, as in this chapter provided, after such taxes become due and payable, and

before the same have been fully paid and discharged, shall be guilty of a gross misdemeanor. (979)

202. Right to assess and collect-No limitation-The right to assess property omitted in any year, or to reassess taxes upon property prevented from being collected in any year, either as authorized and directed by this chapter or otherwise, shall not be defeated by reason of any limitation contained in any statute of this state; but, except as otherwise provided in this chapter, there shall be no limitation of time. upon the right of the state to provide for and enforce the assessment and collection of taxes upon all property subject to taxation. (980)

98-404, 108+857.

Prior to 1902 c. 2 § 82 there was a limitation of six years (40-512, 41+ 465, 42-473; 51-201, 53+629; 57-203, 58+990; 59-424, 61+457; 75-448, 78+ 14). But it was held that the limitation did not begin to run until the expiration of the time allowed for the filing of the delinquent list with the clerk (75-448, 78+14), and that where the proceedings were judicially determined to be void the right to institute new proceedings was not barred by the lapse of time between the institution of the original proceedings and the judicial determination of their invalidity (70-286, 73+ 164. See 79-131, 81+763).

203. Real estate tax judgment-No limitation-Every tax judgment entered under this chapter shall be a lien, and shall operate to continue the lien of the taxes embraced therein, upon the parcel of land covered or intended to be covered. thereby, until such judgment and taxes are paid in full, anything in any other statute of this state to the contrary notwithstanding. (981)

Prior to 1902 c. 2 § 83 a tax judgment outlawed in ten years (57-203, 58+990; 65-525, 68+105; 78-102, 80+861; 79-131, 81+763; 79-362, 82+686; 70-286, 73+164).

204. Expenses of reassessment-Whenever a reassessment is made pursuant to law, the expenses thereof shall be audited. and allowed by the board by which such reassessment was ordered, and paid out of the county treasury upon the warrant of the county auditor. If the aggregate valuation of taxable property as determined by such reassessment shall be ten per cent. or more in excess of the aggregate valuation thereof as fixed by the original assessment, the compensation so paid by the county to the officers by whom such reassessment is made shall be charged to the county, city, or town in which such reassessment is made, and be deducted by the county auditor from the next moneys coming into the county treasury apportionable to such county, city, or town. (982)