§ 10-137. Tax law to be directory.

(a)

All the instructions and directions by law given for the assessing of lands and personal property, the levying and collecting of taxes, and tax sales and conveyances, which are not necessarily jurisdictional, shall be deemed only directory. No error or informality in the proceedings of any of the officers entrusted with the same, which is not necessarily jurisdictional, shall vitiate or affect any such assessment, tax sale or conveyance. Upon the setting aside of a tax deed or the destruction of a tax title at law or in equity, the purchase money paid at tax sale for the land covered shall be a first lien upon the land and premises. The lien shall be enforceable in equity by the person entitled to the same, as is a vendor's lien and the value of buildings and improvements made thereon in good faith by the holder of the tax title or those under whom he claims.

(b)

Any tax deed, herein directed to be executed by the Director of Finance, shall be executed by the Director when the same is demanded. He shall receive the balance of purchase money due upon the land to be conveyed. Money paid in the redemption of property sold at a tax sale shall also be paid to the Director.

(c)

Upon the death of a purchaser at a tax sale, and redemption of the property bought by him, the redemption money shall be paid to his personal representative or assigns. After the period of redemption has elapsed, the heirs or assigns of any purchaser at a tax sale may receive or do whatever such purchaser might have received or done.

(Laws 1898, ch. 222; Sec. 116J; PLL 1912, Art. 17, Sec. 227; PLL 1930, Art. 17, Sec. 362; 1943 Code, Sec. 462; 1953 Code, Sec. 500; Laws 1963, ch. 526, Sec. 500; PLL 1963, Sec. 20-20)