§ 44-18 — Purchase of property sold to city for taxes

Sec. 44-18. - Purchase of property sold to city for taxes.

(a) Any person who desires to buy any property which has been sold to the city for city taxes at an execution sale, shall except as heretofore provided, first pay to the tax assessor-collector the entire amount of taxes, penalties, interest and costs that may be due on such property. (b) After such payment by such person the tax assessor-collector shall certify to the delinquent tax attorney that such payment has been made; and the city delinquent tax attorney, upon receipt of such certificate or statement, shall prepare a quitclaim deed to such property to the person making the payment, reciting in the deed as consideration the payment shown by the certificate of the tax assessor-collector and shall endorse on such deed his approval thereof. (c) The delinquent tax attorney shall transmit the quitclaim deed, together with the certificate of the city tax assessor-collector, to the city secretary, who shall retain possession of such certificate as a permanent record of the office of the city secretary, and it shall thereupon be the duty of the mayor and city secretary to execute such deed in behalf of the city.

(Code 1968, § 44-52)