TITLE VII Of each year within one year from date of warrant. year so returned; such'accounts shall be delivered from time to time as the same shall be made up for any one year, and thereafter no payments shall be received by the said collector, or other person in his office, on account of said arrears. ar § 18. It shall also be the duty of the collector of taxes and assessments to make a return to the registrar of arrears, on the expiration of one year from the date of his warrant in each year, of all items of taxes levied in the previous year remaining unpaid in his department of the previous year; and he shall, at the same time, notify the comptroller, in writing, of the aggregate amount of said arrears so returned and due from each ward, and thereupon extend the said items in the tax rolls into the column headed 66 rears,” and balance on his books the accounts of the taxes of that year. After such return of arrears shall have been made to the registrar of arrears, no payment shall be received on account thereof by the collector of taxes and assessments; but he may, nevertheless, and it shall be his duty to certify to the registrar of arrears any omissions or overcharges which may have been made in any such return to him, which shall, upon such certificate, be duly added or canceled by said registrar; provided, however, that no such amount shall be canceled or remitted after the same has been once settled. TITLE VIII. OF THE DEPARTMENT OF ARREARS. SEC. 1. Department of arrears-Registrar of arrears, etc. 2. Appointment of. 8. Collection of unpaid taxes and assessments, when to be made-Power of collector-Registrar of arrears to publish list and notice of tax sale in case of non-payment; 4. Affidavit of publication. 5. Tax sale-Payment to be made within forty-eight hours-On failure to comply with conditions of sale, premises to be resold--Penalty for making false record-Certificate of sale to be recorded. 6. Owners, etc., not to be divested of title unless six months notice of sale has been given. 7. Affidavit of service of notice of sale. 8. Redemption by owner, etc.-Evidence of. 9. When certificate to be issued in case owner is an idiot or insane. 10. Conveyance--What to contain-Possession, how obtained. 11. Duty of registrar in case of omission to make returns. 12. Entries to be made. 13. In "assessment register." 14. Return of unpaid taxes, form of, etc. 15. Omissions in tax bills, effect of. 16. Registrar to furnish bill of taxes, etc. 17. Registrar to keep books and make returns, etc. 18. When registrar to bid in lots for city. 19. Duty of, when land is purchased for city. 20. Moneys received, how to be applied. 21. Record of sales. 22. Registrar to preserve affidavits of publication, etc. 23. Payment to purchase in case of redemption. 24. Registrar to make searches--Fees for. 25. Comptroller to issue tax certificates. 26. Registrar to furnish comptroller statement of uncollected taxes. 27. Assignment of lien by registrar. 28. Assessments to be liens. 29. Assessments to be legalized. 30. What assignment of lien to state. 31. Liens, how foreclosed. 82. Sale, when to be made. 33. Redemption how made. 84. Subrogation of parties interested. 35. Copy sections to be annexed to summons. 86. Effect of foreclosure. 87. In case of assignments, when lien may be foreclosed. 88. 89. When assessment to be valid. 40. Action, when to be deemed commenced. 41. Amount of interest on money invested at tax sales. TITLE VIII. arrears, SECTION 1. There shall be a department to be designa- Department of ted the department of arrears, the chief officer of which registrar of, etc. shall be called the "registrar of arrears," and shall receive a yearly salary of five thousand dollars.* All the duties heretofore required by law to be performed by any city officer, or department, in relation to advertising, selling and leasing property for unpaid assessments, taxes and water rates, and the redemption of property sold therefor, shall hereafter be performed by said department of ar rears. § 2. Within ten days after the passage of this act, the collector of taxes and assessments of the city of Brooklyn Appointment shall appoint a suitable person as registrar of arrears, and in case such appointment shall not be made by said collector within thirty days after the passage of this act, such appointment shall be made by the comptroller, who shall perform the duties specified in this title until the first day of July, one thousand eight hundred and seventy-five, or until his successor shall have been appointed and duly qualified. In the month of June, one thousand eight hundred and seventy-five, and every two years thereafter, the mayor shall nominate, and with the consent of the board of aldermen, appoint, a proper person to be registrar of arrears, who shall possess the powers and perform the duties of the registrar prescribed by this act. and made. § 3. Whenever any assessments, taxes or water rates Collection of shall remain unpaid for one year from the time the lists unpaid taxes and rolls thereof were delivered to the collector of taxes assessments, and assessments, or to the registrar of water rates, and said when to be lists and rolls, with accounts of unpaid items thereof, shall have been transmitted to the registrar of arrears, he shall proceed to collect all amounts so remaining unpaid, together with the default and interest due and chargeable thereon, and he shall possess all the powers in relation thereto as are conferred upon the collector of taxes and assessments by the second section of the seventh title of this Powers of act; and after any such amount shall have remained unpaid for two years from the date of delivery of the several rolls, lists and warrants to the collector of taxes and assess * Common Council authorized to fix salary. Laws of 1877, chap. 469. collector. TITLE VIII. Registrar of arrears to notice of tax sale in case of non-payment. ments and the registrar of water rates, it shall be the duty of said registrar of arrears to cause lists thereof, signed by him, to be printed in the corporation newspapers which publish list and shall contain a notice requiring all such unpaid assessments, taxes and water rates, with interest and expenses due and chargeable thereon to be forthwith paid to said registrar at his office, or that in default of such payments on or before a day to be therein designated, which shall not be less than twelve weeks from the date of such notice, the lots and premises subject to the liens thereof, will be offered for sale at public auction according to law, such lists shall then describe the lot and premises subject to the liens. aforesaid, specifying the ward numbers thereof, if there be any; also the street, avenue or road on which it fronts, on which side thereof, and between or near what streets it is situated, together with the name of the person to whom the same was assessed or taxed, and the name of the reputed owner or occupant if known to said registrar. He shall also re-advertise and offer for sale all property heretofore offered for sale for unpaid taxes, assessments, or water rates, and remaining unsold; and shall also re-advertise and sell all property which should have been advertised and sold under the provisions of law, and which has not in fact been so advertised and sold; such advertisement and sale to be of the same force and effect as if made at the time legally prescribed therefor. Affidavit of publication. Tax sale. § 4. Every printer by whom any such notice shall be published shall, within ten days after the last publication thereof, deliver to the registrar, signing his name, an affidavit of due publication, made by some person to whom the fact of publication shall be known. § 5. If any such tax for general purposes or assessment for benefit, or for water rate, shall remain unpaid on the day specified in said notice, the said registrar shall proceed to sell, by public auction, at his office, the property on which said tax or assessment for benefit, or for water rates, shall have been imposed for the lowest term of years, for which any person will take the same and pay the amount of such tax or assessment for benefit, or for water rates, with the interest and expenses; and he shall continue the sale from time to time, until all such lands shall be sold. The said registrar shall make it an absolute condition with all persons purchasing at such sale, that payment be made Payment to be within forty-eight hours after the close of the sale of each day, and it shall not be sufficient for him to receive any sum or sums in part, but all moneys received by him must be in full payment of the tax or assessment for benefit, or for water rates, together with the interest and expense within fortyeight hours. On failure to premises to be which shall have accrued thereon at the date of such pay- TITLE VIII, ment; provided that, for purchases made by the city, payments shall be made as directed by the common council, or in default thereof, as the comptroller shall determine. Any neglect, failure or refusal on the part of any purchaser or purchasers to comply with this condition comply with (which shall be read by the registrar at the time of com- conditions of mencing the sale each day) shall render such sale void and re-sold. of no effect; and it shall be the duty of the registrar, on the first day to which the sale shall have been adjourned, to resell the same, upon the same terms and conditions as herein before provided; and until such resale has been effected, any person owning such property shall have the right to redeem the same as though no sale had been made. Any registrar who shall knowingly make or cause Penalty for making false to be made any false record in relation to the terms of record. sale, or any false record of the transactions at such sales, or shall refuse to allow the person or persons entitled to redeem any property so sold to redeem the same as herein provided, shall, in addition to the forfeiture of his office, be deemed guilty of a misdemeanor. The registrar shall de- sale. liver to the purchaser complying with the terms of any such sale a certificate of such sale, and note the same on account of unpaid taxes and assessments for benefit or for water rates, and also on the original tax or assessment rolls and lists, and on the abstracts hereinbefore directed to be kept in his office. Such certificate of sale shall be recorded To be recorded, in the registrar's office, in proper books to be kept for that purpose, and shall, from the time of sale, constitute a lien upon the lands and premises therein described, after the same shall have been so recorded; and no assignment of any certificate given on the sale of lands shall have any effect until notice of the same, with the name and residence of the assignee, shall be filed in the office of the registrar of arrears. Certificate of not to be months' notice § 6. No owner whose deed, or in case he holds such Owners, etc.. property by descent or devise, the deed of his ancestor or divested of devisor, shall have been duly recorded in the office of the title unless six register of the county of Kings, before the sale thereof for of sale has been any tax or assessment for benefit or for water rates, and no given. mortgagee, lessee or assignee of either, whose mortgage, lease or assignment shall have been so recorded, shall be divested of his rights in such property by reason of such sale, unless six months' notice in writing of such sale shall have been given by the purchaser, or those claiming under him, to such owner, mortgagee, lessee or assignee, personally, if a resident in the county of Kings, or a county adjoining thereto; or if such owner, mortgagee or lessee be not such resident, then by depositing such notice in one of the post TITLE VIII. offices of said city, directed to the owner, mortgagee, lessee or assignee, at his place of residence as stated in the deed, lease, mortgage or assignment of such mortgage or lease. Affidavit of service of notice of sale. Redemption by owner, etc. Evidence of. When certificate to be § 7. Within a month after the service of such notice, it shall be the duty of the person serving or causing the same to be served, to file in the office of the registrar of arrears a copy of the notice served, together with the affidavit of the person serving the same, proving the due service of said notice; the six months' notice required in the preceding section shall be deemed and held to commence from the time of filing such proof of service of said notice. § 8. The owner, mortgagee, or any other person interested in such land, may, at any time within two years after the sale thereof, for any unpaid tax or assessment, for benefit or for water rates, and before the expiration of the notice mentioned in section six of this title, and before a conveyance shall have been made as provided in the tenth section of this title, redeem said lands by paying to the registrar of arrears, for the use of the purchaser thereof, or his assigns, the said purchase-money, together with any subsequent assessment for benefit or tax, or for water rates, which the said purchaser may have paid, chargeable on said land, which he is hereby authorized to pay, provided a notice of such payment shall have been filed in the office of the registrar, with interest at the rate of fifteen per cent per annum in addition thereto, and also two dollars for each notice given to any owner, mortgagee or lessee of a longer term than three years, provided due proof of such service of notice shall have been filed in said office; and provided further, that the whole amount paid for the service of said notices shall not exceed the sum of six dollars. The certificate of said registrar, acknowledging the payment and showing what land, and on account of what tax or assessment for benefit or water rates such payment is intended to redeem, shall be evidence of such redemption. Such redemption shall discharge the land described in said certificate from the lien created by the assessment for benefit or tax or for water rates, in respect of which such sale shall have been made, or by such sale or certificate, and all proceedings in relation to such sale shall cease. If said moneys shall not be paid according to said notice, such registrar shall proceed to execute a conveyance of the property so sold, as hereinafter provided. § 9. Whenever such registrar shall receive satisfactory issued in case information that the land as sold belongs to an idiot or inidiot or insane. sane person, for whose estate no committee shall have owner is an |