[Assessment in name of purchaser; assignment of

certificate.] All real estate so sold shall be assessed for the succeeding year in the name of the purchaser, or his assign, if the name of such assignee be known; and it shall be the duty of every such purchaser upon making an assignment of said certificate to cause the same to be noted upon the page of the book in which such certificate is recorded in the office of the county clerk. History: Laws 1931, ch. 91, § 9; 1941 Comp., § 77-2345; 1953 Comp., § 75-24-45.