Monaghan v. Auditor General

Section 79 of the tax law(l Comp. Laws, § 3902) provides for the notice and sale of “tax lands held by the State,” commonly known as “State Tax Lands,” at the time and place of the annual tax sales. Section 80 (1 Comp. Laws, § 3903) provides that bidders upon such sale shall be required to purchase the land at delinquent sale, if it is on the list of delinquent lands. Section 81 (1 Comp. Laws, § 3904) provides for the issue of a certificate of sale in the same form as that prescribed in section 71 (1 Comp. Laws, § 3894) for purchasers at delinquent sale. This certificate provided for by…