All suits instituted under the preceding sections shall stand for trial as other equitable
actions, unless a continuance be granted for good cause shown within the discretion
of the court; and such continuance, for good cause shown, may be granted as to a part
of said lands or defendants without affecting the duty of the court to dispose finally
of the others as to whom no continuance may be granted; and in all cases where no
answer has been filed on or before the time for filing same as stated in said notice,
said notice having been published as required by the preceding section, or if answer
is filed and the cause shall be decided for plaintiff, the court by its decree shall
grant the relief prayed for; and it shall direct a commissioner of the court to sell
the lands described in the bill or petition to the highest and best bidder, for cash
in hand at public outcry, at the court house door of the county wherein the suit is
pending, after having first advertised such sale (such advertisement may include all
the lands described in the decree and ordered sold), once each week for two consecutive
weeks in some newspaper published in the county; and if all the lands so advertised
for sale be not sold on the day as advertised, such sale shall continue from day to
day until completed; and said collector or commissioner shall by proper deeds convey
to the purchaser or purchasers the lands so sold, and the title to said land shall
thereupon become vested in such purchaser as against all others whomsoever, subject,
however, to the liens for all subsequent annual installments of drainage tax, and
saving to infants and insane persons having no guardian or curator the rights they
now have by law; provided, any land owner shall have the right to redeem any and all
lands sold at such sale within one year after the day when the lands are offered for
sale.
Provided, all such suits may be disposed of on oral testimony, and this law shall
be liberally construed so as to give to said lien for said drainage tax the effect
of a bona fide mortgage for a valuable consideration, and a first lien upon all said
lands as against all persons having an interest therein. In such suits it shall be
sufficient to allege generally and briefly the organization of the district, and the
levy, and nonpayment of the taxes, setting forth the descriptions of the lands proceeded
against, and the amount chargeable to each tract. Provided, that no informality or
irregularity in holding any of the meetings provided herein, or valuation or assessment
of the lands, or in the name of the owner, or the number of acres therein shall be
a valid defense.
Provided, further, that in any case where the lands are offered for sale by such commissioner
as provided by this Act, and the sum of the tax due, together with interest, costs
and penalty, is not bid for the same, it shall be the duty of said commissioner making
such sale to bid the whole amount due thereon as aforesaid in the name of the district,
and shall sell same to such district; and shall execute his deed therefor, conveying
to such district such lands so sold to it which said lands may be held and disposed
of by the board of supervisors as the interests of said district may demand. Provided,
that in all judgments, decrees and orders of sale of such delinquent lands the court
shall make proper and equitable provisions for ascertaining the amount, and for the
payment of all unpaid state and county taxes with the penalties and costs thereon,
against the lands ordered sold, to be paid either out of the proceeds of sale thereof
or by the purchaser or purchasers.
