§ 74. When certificate of sale deemed a tax lien. When a purchaser\nfiles an election that his purchase or tax deed shall be the purchase of\nthe tax lien or the right of the county and of each town, school\ndistrict and other district in the county to receive taxes, assessments\nand other liens, the certificates of sale or tax deed, held by such\npurchaser, shall thereafter be deemed a transfer of the tax lien, or\nright of the county to collect such taxes. And in proceedings to recover\nthe amount due the holders of such certificate, as herein provided, it\nshall not be necessary to plead or prove any action, proceedings, right\nof action preceding the delivery of such certificate by the county\ntreasurer, nor to establish the validity of the tax lien transferred by\nsuch certificate.\n
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