purchasers receiving deeds for the property. St. Clair v. Jones, 58 App. 280 108 N. E. 256. See note to section 7332. 10344. All property liable for tax. All the property belonging to a taxpayer is liable for the taxes assessed against him, and if he sells any part of such property it is not released from the lien for taxes but it may be seized and sold to pay the tax, but other property of the purchaser can not be levied on to pay such tax. Robinson v. Youngblood, 54 App. 669, 103 N. E. 347. See note to section 7332. This section constitutes a "general tax" a general lien on real and personal property of the tax payer in the county. Wright v. House, 188 Ind. 247, 121 N. E. 433. SEC. ARTICLE 23.-SALE OF REALTY. 10354. Delinquent list, certificate. 10354. Delinquent list, certificate. See note to section 478. SEC. 10356. Manner of sale. Failure of the auditor to comply with this section and section 10355, relating to the posting of delinquent lists, was held not to disturb the prima facie title made by the tax deed. Knotts v. Tuxbury, App., 117 N. E. 282. 10355. Copy, how posted and published. In the absence of a contract, the allowance for publishing the delinquent list can only be the value of the same and not exceeding twenty cents for each description. Butler v. Board of Comrs., 177 Ind. 440, 98 N. E. 185. When land sold for delinquent taxes is redeemed from the sale, the cost paid by the county for advertising the land for sale is to be paid by the owner of the land as a part of the necessary costs of the sale. Johnson v. State ex rel., 180 Ind. 461, 103 N. E. 97. See notes to sections 478, 10354. A sale for taxes was held valid, when made hallway near the door with the door closed. 114 N. E. 459. 10356. Manner of sale. inside the courthouse door in the Hypes v. Nelson, 63 App. 304, Sales of land for delinquent taxes must be made at the courthouse door, and a sale made in the office of the county treasurer is ineffective to convey title. Dixon v. Thompson, 52 App. 560, 98 N. E. 738. A tax sale is not invalid because made by an auctioneer in the presence and under the direction of the county treasurer, although the auctioneer had no written appointment and did not take an oath as deputy treasurer. Hypes v. Nelson, 63 App. 304, 114 N. E. 459. 10366. Time and cost of redemption. When land is redeemed from a sale for taxes, the amount paid by the county for publishing a notice of the sale is to be charged and collected as a part of the cost of the sale. Johnson v. State ex rel., 180 Ind. 461, 103 N. E. 97. 10367. By infants, idiots and insane. If the land of an infant is sold for taxes, the infant has two years after reaching majority to redeem the land, and the foreclosing of a lien for taxes on such land and a sale under the decree will not defeat such right of redemption. Macy v. Lindley, 54 App. 157, 99 N. E. 790. Where a tenant in common purchases a tax title of the common property his claim therefor as against the other common tenants is the amount paid, with six per cent. interest, this section relating to tax deeds not being applicable. Butler v. Butler, 63 App. 533, 114 N. E. 760. 10380. Form of deed. In order that a tax deed will convey the title to the land sold, each step required by the statute to be taken in reference to the sale must be done, and if a sale of land for taxes is not made at the courthouse door the deed executed in pursuance of such sale will not convey the title to the land. Dixon v. Thompson, 52 App. 560, 98 N. E. 738. If the description of land in a deed executed in pursuance of a sale for taxes is so indefinite that the land can not be identified, such deed will not convey title to the land sold. Sullenger v. Baecher, 55 App. 365, 101 N. E. 517, 102 N. E. 380. ! Tax deeds are prima facie evidence of the regularity of the sale of the land described, and the burden of showing that such sale was defective is upon the person who asserts that the statute regulating such sales was not complied with. Knotts v. Zeigler, 58 App. 503, 106 N. E. 393. Under this section, one who assails the validity of a tax deed has the burden of proof. Hypes v. Nelson, 63 App. 304, 114 N. E. 459. Under this section a tax deed is prima facie evidence of valid title in fee in the grantee and also of the regularity of the sale and prior proceeding. Knotts v. Tuxbury, App. -, 117 N. E. 282. Defendants have the burden, in a suit to quiet title, of rebutting the presumption of title raised by deed, where plaintiff claimed under a tax deed in the form prescribed by this section. Knotts v. Tuxbury, App. — 117 N. E. 282. 10386. Proceedings when sale invalid. If a county auditor, prior to the execution of a deed for land sold for taxes, discovers that the sale for any cause was invalid, he must refuse to execute a deed to the purchaser, and the purchase-money with the interest thereon is to be refunded to the purchaser out of the county treasury. State ex rel. v. Jennings, 183 Ind. 172, 108 N. E. 513. 10387. When sale is invalid. Under this section the description in a tax deed was held too indefinite to pass title, notwithstanding section 10360. Knotts v. Tuxbury, N. E. 282. App. -, 117 If a sale of land for taxes is for any cause so defective that the title to the land is not conveyed to the purchaser, such purchaser is subrogated to the right of the state for the taxes due and he has a lien on the land for the same. Dixon v. Thompson, 52 App. 560, 98 N. E. 738. In suits by persons holding tax deeds for lands to quiet their title to the land, all persons who appear of record in any of the public offices of the county where the land is situated to have an interest in or claim on the land, must be made parties to the action, and if a divorced wife is allowed a sum annually against her former husband for the support of their children, and such sum is a lien on land owned by him, and the land is afterwards sold for taxes, a decree quieting the title to the land in the purchaser at the tax sale does not release the land from the lien of the judgment in favor of the divorced wife when she was not made a party to the suit to quiet title as the trustee of her children, but was only made a party in her individual capacity. Hutchinson v. Wood, 59 App. 537, 109 N. E. 794. 10394. Lien, when transferred to grantee. If a person holding a deed for a lot sold at a tax sale knows that he does not have title to the lot, and he is served with a notice of a proposed street improvement, and he fails to give notice that he does not own the lot, he can not afterwards set up his lien for taxes acquired under the tax sale as a preference lien over the lien for the street improvement assessment. Dixon v. Thompson, 52 App. 560, 98 N. E. 738. Rights of parties where lots are sold to pay taxes due to a municipal corpora tion and are also sold under taxes levied for state and county purposes, and each of the purchasers hold deeds for the lots, but neither of the deeds are sufficient to convey title to the lots, but each have a lien for the purchase-money, and power and duty of the court to adjust the claims of the parties and the manner of their payment. St. Clair v. Jones, 58 App. 280, 108 N. E. 256. [Acts 1915, p. 21. In force February 19, 1915.] 10398a. Advance payments by county treasurers.-1. That at any time the state board of finance shall deem it necessary that any moneys in the treasuries of the several counties of Indiana, belonging to or due the state, should be paid into the treasury of the state, said board shall, by its secretary, so direct the treasurers of the respective counties, and such treasurers shall forthwith transmit the same in equal proportion to the amount of the state tax to be due the state at the next semi-annual settlement of each county, under the direction of such state board of finance to the treasurer of state, and the county auditor for any such county, when requested by any such county treasurer, shall draw his warrant as now provided by law for the amount so due the state as demanded by such state board of finance. Should any county auditor or any county treasurer fail to comply with the provisions of this act within ten days after the requisition made upon such treasurer, then suit shall be instituted by the attorney-general of Indiana, upon the bond of any such county auditor or upon the bond of such county treasurer, so failing to comply and ten per cent. damages upon the amount of money subject to such order, and all accruing cost thereon, shall be recovered of such defaulting county auditor or county treasurer: Provided, That the provisions of this section shall be in force only for a period of two years from and after the taking effect of this act. 10398b. June settlement.-2. Each county treasurer of Indiana, shall, on or before the 30th day of June, in each year, pay over to the state treasurer all moneys found due for state purposes, according to the certificate of settlement with the auditor of this county, and shall take a receipt from the state treasurer for the money so paid, which receipt he shall deposit with the auditor of state, who shall give him a quietus. 10398c. December settlement.-3. Each county treasurer shall also, on, or before the 31st day of December in each year, pay over to the state treasurer all moneys found due for state revenue and all other state purposes, according to the certificate of settlement with the auditor of his county, and shall take a proper receipt from the treasurer of state for the moneys so paid which he shall deposit with the auditor of state, who shall issue to him a quietus: Provided, That in all settlements made by the several county treasurers of the state with [the] treasurer of state, the treasurer of state shall accept from the county treasurer certificate of deposit issued by any authorized depository of any county, in the name of such county in the state in payment of any settlement due the state, on account of the school revenues for tuition fund collected by any such county treasurer to an amount to be determined by the auditor of state approximately equal to the sum of money to be returned to any such county by the state on account of the common school tuition distribution, which certificate of deposit shall be returned to the county in the settlement of any amount due such county on account of such distribution. 10398d. Penalty, auditor of state, duty.-4. If any county treasurer shall fail to pay into the state treasury the amount due the state on his account for state and other taxes, and other amounts for state purposes, before, or at the time required by this act, he shall forfeit and pay to the State of Indiana, a penalty of fifteen per cent. of the amount due, as shown by his certificate of settlement, which shall, together with the amount due the state, be recovered by an action of debt in the name of the State of Indiana against such dilatory treasurer. And if any county auditor of any county shall fail or refuse to draw his warrant for the amount due the state on such settlement, as herein before provided, or if he shall fail or refuse to prepare and deliver to his county treasurer a proper certificate of settlement on forms furnished by the auditor of state, not later than two full days before such county treasurer is required by this act to make his settlement with the state treasurer, such county auditor shall for feit and pay to the State of Indiana a penalty of fifteen per cent. on the said amount due the state, which shall be recovered by an action of debt in the name of the State of Indiana, against such dilatory auditor and his bondsmen. And it shall be the imperative duty of the auditor of state to notify at once, the prosecuting attorney of the proper county of such default of such county treasurer, or of the negligence of such county auditor, and such prosecuting attorney shall bring suit immediately against such treasurer or auditor, as the case may be and such penalty when recovered, shall be paid into the state treasury. For his services in collecting such penalty, such prosecuting attorney shall be allowed a docket fee of twenty-five dollars to be taxed as costs against such defaulting or negligent officer. In no case shall such prosecuting attorney fail to bring suit when so notified by the auditor of state. 10408. Refunding by county to treasurer. See note to section 6086. ARTICLE 28.-GENERAL PROVISIONS. SEC. 10411. Annual review of delinquents. 10411. Annual review of delinquents. See note to section 7332. |