Whenever a certificate for the sale of any of said lands has been canceled, it shall be the duty of the Commissioners of the Land Office to notify the clerk of the county in which such lands are located of said cancellation and thereafter such lands shall not be listed for taxation but in the event of the redemption of any such lands the party making such redemption shall pay as taxes and in addition to all other charges an amount equal to the taxes last levied thereon for each year such land was not listed for taxation, together with such interest and penalty as would have been charged if the same had been regularly listed and taxed.
R.L. 1910, § 7149. Renumbered from § 186 of this title by Laws 2010, c. 41, § 97, emerg. eff. April 2, 2010.
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