Administrative History

Laws of 1798, Chap. 38 required that "all deeds and conveyances other than mortgages belonging to the people of this state shall be deposited in the office of the Secretary of State." Provisions for conveyance of such properties by the Comptroller to the State are found in the Revised Statutes of 1829, Part I, Chap. 13, Title 3, Art. 3, Section 82; Laws of 1855, Chap. 427; Laws of 1893, Chap. 711; Laws of 1896, Chap. 908; and Laws of 1909, Chap. 62, Section 126.

In 1926 the function of collection of unpaid real property taxes and the sale and redemption of lands on which taxes were due was transferred from the Comptroller to the new Department of Taxation and Finance (L. 1926, Ch. 553). Tax deeds were now issued by the State Tax Commission, but the form of the conveyance remained substantially the same.