§1071. Collector's tax auction sale; notice; procedure






If any tax on real estate remains unpaid on the first Monday in February next after
said tax was assessed, the tax collector shall sell at public auction so much of such
real estate as is necessary for the payment of said tax, interest and all the charges,
at 9 o'clock in the forenoon of said first Monday in February at the office of the
tax collector or at the place where the last preceding annual municipal meeting was
held. In case of the absence or disability of the tax collector, the sale shall be
made by some constable of the municipality who shall have the same powers as the tax
collector.






In the case of the real estate of resident owners, the tax collector may give notice
of the sale and of his intention to sell so much of said real estate as is necessary
for the payment of delinquent taxes and all charges by posting notices thereof in
the same manner and at the same places that warrants for municipal meetings are therein
required to be posted, at least 6 weeks and not more than 7 weeks before such first
Monday in February, designating the name of the owner if known, the right, lot and
range, the number of acres as nearly as may be, the amount of tax due and such other
short description as is necessary to render its identification certain and plain.







In the case of taxes assessed on the real estate of nonresident owners, he shall cause
said notices to be published in some newspaper, if any, published in the county where
said real estate lies, 3 weeks successively, such publication to begin at least 6
weeks before said first Monday in February. If no newspaper is published in said county,
said notices shall be published in like manner in the state paper. He shall, in the
advertisements so published, state the name of the municipality and if within 3 years
it has been changed for the whole or a part of the territory, both the present and
former name shall be stated; and that, if the taxes, interest and charges are not
paid on or before such first Monday in February, so much of the estate as is sufficient
to pay the amount due therefor with interest and charges will be sold without further
notice, at public auction, on said first Monday in February at 9 o'clock in the forenoon
at the office of the tax collector or at the place where the last preceding annual
municipal meeting was held. The date of the commitment shall be stated in the advertisement.







In all cases said tax collector shall lodge with the municipal clerk a copy of each
such notice, with his certificate thereon that he has given notice of the intended
sale as required by law. Such copy and certificate shall be recorded by said clerk
and the record so made shall be open to the inspection of all persons interested.
The clerk shall furnish to any person desiring it an attested copy of such record,
on receiving payment or tender of payment of a reasonable sum therefor; but notice
of sales of real estate within any village corporation for unpaid taxes of said corporation
may be given by notices thereof, posted in the same manner, and at the same places
as warrants for corporation meetings, and by publication, as provided.






No irregularity, informality or omission in giving the notices required by this section,
or in lodging copy of any of the same with the municipal clerk, as required, shall
render such sale invalid, but such sale shall be deemed to be legal and valid, if
made at the time and place provided, and in other respects according to law, except
as to the matter of notice. For any irregularity, informality or omission in giving
notice as required by this section, and in lodging copy of the same with the municipal
clerk, the tax collector shall be liable to any person injured thereby.