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Administrative History

Between 1801 and 1928, the state comptroller was required to sell and convey by deed the property of delinquent taxpayers. If the owner of lands to be sold for unpaid taxes was a non-resident, any occupant of the land had the right (after 1819) to redeem it from a tax sale. The purchaser of the land was required to serve any occupant at the time of the sale with a notice of the right to redeem it from sale.

In 1820, the law was amended to require the purchaser to serve a second notice on any occupant after the two year redemption period had expired. The occupant then had an additional six months in which to redeem the property from the sale. An "occupant" could be anyone who resided on or continuously used the lands subject to tax-sales.