New Hanover County v. . Whiteman

Under C. S., 8037 every bolder of a certificate of sale of real estate for taxes is subrogated to tbe lien of tbe State (under tbe present taxation system there is now no tax levied on lands for state purposes), and of tbe county or other municipal corporation, for tbe taxes for which such real estate was sold, and each bolder (other than counties and other municipal corporations) who elects to proceed under this statute is required to give to tbe owner or occupant of tbe real estate which be seeks to sell, ten days written notice of bis intention to commence such action in foreclosure, and…