§ 12. Assessments; levy and sale; right to redeem.

Be it further enacted, that an assessment of all the property of said town subject to taxation shall be made annually, naming the owners of the property if known, or otherwise assessing it to owners unknown, and upon failure or refusal of any person to give in his or her property for the period of thirty days from the opening of books of assessment, ten days previous notice having been given by the officer appointed by the board of mayor and councilmen to make said assessments, by posting in three public places in said town of the place where and the time when said books of assessment will be opened, the assessor must proceed to assess such property from the first knowledge he can obtain. The assessment when completed, must be returned to the board, who shall cause ten days notice to be given, by posting in three public places, of the time and place when their board or a committee of its members appointed by the mayor shall hear complaints and correct errors and mistakes when any citizen who shall consider himself assessed in too great amount may make complaint thereof, demand an investigation, and cause witnesses to be examined in his or her behalf; complaints having been heard and all mistakes corrected, the assessment shall be marked approved by the mayor or the committee, and delivered to the person appointed to collect the taxes. The assessment so approved shall have the force and effect of a judgment and execution at law, and the collector on the failure of any person to pay the sum assessed to him or her may proceed after the expiration of sixty days from the date of the approval of the assessment, to levy upon and sell the property or a sufficient amount thereof of such delinquent to pay said taxes and all reasonable cost which may have accrued, and if the property is assessed to a person unknown, may proceed to levy upon and sell the same. All sales of personal property under this section must be advertised ten days by posting in a public place for thirty days. The advertisement herein provided for must contain a description of the property to be sold and the name of the owner, if known, and the amount of the taxes for which it is sold, including the cost for sale and advertising. All sales of property under this act must be held in the town of Opp, before the postoffice, in Covington county, between the hours of 12 m. and 4 p.m. and continue from day to day till the sale is completed. The person appointed to collect the taxes and make the sales herein provided for shall give to the purchaser of real estate a certificate similar in form to those given by the State and county tax collector, and which shall have the same effect, and the said collector may in case no person shall bid for such real estate an amount sufficient to pay said taxes and costs, bid off said property in the name of the town of Opp, and make a certificate of purchase to the town of Opp, and deliver the same to the mayor on his final settlement, which said certificate shall be governed by the same laws as if it had been given to a private individual. All real estate sold under this act may be redeemed at any time under two years from the day of sale, by the payment to the purchaser thereof the amount of such purchase money, together with interest on the same at the rate of ten percent, from date of sale and all taxes and costs which may have accrued thereon; or if the purchaser does not reside in the town, then into the town treasury for the benefit of the purchaser. Infants, married women and lunatics shall be allowed two years from the removal of their disabilities to comply with the requirements herein specified.

State law reference

Tax rate, Const. Am'd. No. 17 (Acts 1923, p. 597).