The probate court of each county has the power to order the sale of lands within the county for the nonpayment of taxes assessed. Once the state has appropriated the land, the owner has two years to pay the taxes due and make a claim for redemption. This series consists of official certificates filed with the State Auditor, recording land redeemed from the state and certificates of land sold for taxes. The land redemption certificates describe the property in question, name the owner, and certify by probate judge of the county, that the land has been officially redeemed, thereby nullifying any sales of the land to outside parties by the state. The certificates of land sale describe the property, the original owner (if known), and certify that the proper procedure had been followed. The series consists of certificates filed with the Comptroller of Public Accounts (1868-1875), and the State Auditor (1875- ). The modern form of this series is Land Redemption Certificates of the Ad Valorem Tax Division, Department of Revenue (Schedule S-10-36).
