WILLIAM DONALD SCHAEFER, Governor                   Ch. 170

(3)  Show the amount of taxes and interest accrued;

(4)  Show the cost of advertising the sale; and

(5)  Show all other expenses and the surplus fund in
each instance.

(b)  With the report the treasurer or collector also shall
file a copy of the advertisement of sale, together with the
publisher's certificate.

(c)  The Court shall examine the proceedings and, if they
appear to be regular and in compliance with the required
provisions of law, shall order notice to be given by
advertisement as provided in sales in Equity proceedings. The
advertisement shall warn all persons interest in the property
sold to appear in the Court by a certain day specified in the
order, to show cause, if they have any, why the sale should not
be ratified and confirmed. After hearing the objections, if any,
the Court may ratify and confirm all sales made and entitled to
be ratified and confirmed, and the purchaser or purchasers, on
payment of the purchase money, shall have a good title to the
property sold. If in the judgment of the Court, good cause is
shown against the ratification of the sale of any land or other
property so sold, the sale shall be set aside and the purchase
price returned to the purchaser or purchasers. In that case the
Treasurer or Collector within 60 days shall proceed to a new sale
of the property and bring the proceeds into Court, out of which
shall be paid all taxes assessed on the property and all costs
and expenses properly incurred in the Court, with interest on all
such sums from the time of payment. The sale may not be set
aside if there has been substantial compliance with the
provisions of law. The burden of proof is on the exceptant to
show that the sale invalid. So as to make a just distribution of
the proceeds of any sale that is ratified and confirmed, the
Court may pass such other or subsequent orders that are just and
equitable, and shall have as full and complete jurisdiction as
though it were sitting as a Court of Equity.]

[2-108.

Twelve calendar months after the sale date [,if] it has been
ratified by the Court, the Treasurer or Collector then in office,
by good and sufficient deed duly executed and acknowledged
according to law, shall convey to the purchase or purchasers the
parcel or parcels of land sold to them respectively. The deed of
the successor in office of the Treasurer or Collector who made
the sale shall be as good and valid in law as though it had been
executed and delivered by the Treasurer or Collector who made the
sale.]

[2-109.

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