1889_public laws_219_67
CHAPTER 218 An act to provide for the assessment of property and the collection of taxes. The General Assembly of North Carolina do enact : POLL-TAX.
The owner or occupant of any land sold for taxes, or any person having a lien or interest thereon, may redeem the same at any time within one year after the day of such sale by paying the sheriff, for the use of such purchaser, his heirs, or assigns, the sum mentioned in his certificate, with interest thereon at the rate of twenty per centum per annum from the date of purchase, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to said sale, and interest thereon at the same rate from the date of such payment; and the sheriff shall enter a memorandum of the redemption in the list of sales, and give a receipt therefor to the person redeeming the same, for which he may charge a fee of twenty-five cents, and shall hold the redemption money paid subject to the order of the purchaser, his agent or attorney: Provided, that infants, idiots and insane persons may redeem any land belonging to them from such sale within one year (after the expiration of such disability, on like terms as if redemption had been made within one year) from the date of said sale and from the date of each subsequent payment of taxes thereon, at the rate of twenty per centum per annum on the several amounts so paid by the purchaser until redemption. Any redemption made shall insure to the benefit of the person having the legal or equitable title to the property redeemed, subject to the right of the person making the same to be reimbursed by the person benefited.