The owner of any tax-sale certificate which has been lost or which may hereafter be
lost, and the land therein described shall not have been redeemed at the time a tax
deed becomes due thereon, may exhibit to the treasurer evidence satisfactory to him
or her of such loss, and upon his or her executing a bond to the treasurer, with sufficient
surety to protect any person who should thereafter show his or her right thereto,
then the treasurer shall issue to said owner a duplicate tax-sale certificate, which
shall have the same effect in all respects as the original.
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