Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-27
LAWS OF OHIO:
Published By authority.
AN ACT

ITNo. 206.1 AN ACT
For the Assessment and Taxation of all Proper
tv in this State. and for lcyving taxes thereon
according To lis true value in money.
See 81 Ii shall be unlawful for the corpO-
, rate authorities Of any county. township, city,
or village. unless specially and expressly. au-
tn rized by some act of the general assembly
to contract aawGiebt. or incur anv pccuniaTy
liability for ihe payment of either the principal
or interest of which during the then cIrreii
wear or any Subsequent wear, II will be neceSSa-
rv to levy on the taxable property Of such couil-
tv township CITY. or village higher rate oi
tax than the maXiun rate prescribed by this act.
See. -. Every eoatrac; male in cnhi.5vea-
tion Of III, provisions Of this foregoing syoi!Ol,
shall bc utcg;llv null and void i; regard :" ;''lr
obligation thereby imposed on the corporation
ON behalf of which such contract rTrpo.tS Ia
have been made: but every commissioner. o:iicer.
agent. trustee, or member Of any municipal cor
poratnn that shall have made, or participated
in mixing. or authorized the making Of any
such contract. shall be held to he individually
liable for its performance; and every commits
sioner. trustee. director. membesnf any city or
village cnuncil. or other officer or agent of any
such municipal corporal on who sliaii hare been
present VIXEN anv such unlawful contract was
made. shall be deemed to have made. or to have
participated in making. ar Ia have authorized
The making the same, as the ease may be. unless
Ia shall. If present, have disscRied thcref.uni,
or cause TO b. entered. such dissent on the re-
curlS of such municipal corporation, % of lis
councils. trustees, or other officers Oragcnts.
Src. -. Whenever greater amt ult of tax
slsali be necessary in any county than the fore
going rates viii respectively afford. fIr the pur
pose of erecting public buildings, or Taying
for such buildings already e-ccicd, or for the
payment of anv debt already contracted for conn
tv purposes, the commissioners NAV add to the
rate of taxation for sGch county. not exceeding
fiftv per centum; which additional tax S';;ll be
exclusively appropriated 10 the purposes for
which il was raised.
Sec ST. The commissioners Of a1v county
that lss fuaing debt in county orders. (and
the a:uount authorized by present existing laws
10 bc levied ior county purposes, be insufficient
to Gcfyav the expenses of such county and ray
the interest on their debt. )may. if !hcv deem ii
Just aud right, levy suliici2ni amount to pay
the interest nn their debt. which tax, when col
/ lcctcd shall be- applied 10 paying the interest
IN the coanty debt, a1d no ether purpose.
! xoy--E-E.r>cr PERSONAL TAX.
! Sec So Hereafter. II shall be the duty Of
the several county tTc;i>u1r' of this state. in
making return of their delinquent li>t of pcr
sonal property 10 the aadiio- of their county.
to note on the margin OF 81 return. the county
lsiycr may have removed 10. or reside in. with
The date Of his removal if he Slill BE- able To
ascertain such iact.
Sec. So II shall be the duty of the several
county ireasuTe.S in this STATE Immediately af-
i,r their s,iilsmrnt with their county auditor.
To make out and forward To the county treas
ur,r of the county 70 which any such delinquent
taxpayer may have removed. ar reside in.
sialcni,n. or account at faxes 20 assessed and
4 D., =.
cify the value of property on which said taxes
were levied thereon. 10 which hc shall add an
amount cCual tn jhr Sum oi tnVuiy-fivc per
canlum o. tire Tax - levied. if said delinquent
iax-I aver shall have lett the cprnty in which
,ard lakes were lsyieI after The time required
hv Law i,r the county andtgrs Ia deliver the
lax duplicate 30 the comfy treasurer: hut if he
shall have left the corHtry pr-vious 10 tie time
required by law Cor the delivery ni said tax du-
I.l.ca,e 20 the county treasurer, then She sad
county Treasurer, sl:l.l not ID The twenty five
Pc c;.ntum.
Sex. -. Il is hereby made the dutv of the
scyr,al county t:sasuierso If this stale imnedi-
airir on the receipt 1t any ~rch statement or
accur,it, to rrCcUel AMI collect she same Ol the
person 81 charged with said taxes and percent
r,n which services hc shall bc allowed iic same
fees that coaHtv trcaSur,r> a:e now allowed sr
collecting delinquent faxes. by PruccsS, to be
collected oi the person agairst whom said taxes
aro CHARGED.
See. -9. For ihc collection nf ali taxes pc:.-
ally ard costs. mentioned in the preceding sec
tion OF ;hiSa the several county tr,;lSUrcrS 81
this state Shai have the same l,oweys thai are
now or n:ar hereafter be given ny any law 90
this state for the collection Of taxes and M tax
g collected pursuant T. The proviS oaS Of sad
srction bv any county treasurer of this state.
.'l.all be by him remi ted, in the safest and most
convcnie;it way, TO The treasurer of the county
10 which said taxes Belong; and at the same time
he ~lia!l forward 4 statement To the county
dito- Of said county. Stating the amount 50 col
lected. and OF whom;a and in ease he shall hc un-
able, from any cause whatever, TO collect the
same. then and in that case he shall return the
original statement or accnunt. to the county an
diinr of the county from which it was sent, to-
gchcr with the cau-c causes why said taxes
could not be collected, certif ing in his official
ca; &C " 10 the same.
Sec 81 1t shall he the duty of the several
county commissioners in this state, annually,
at their September session, TO cause the delin-
qucnt list of personal property TO be publicly
read on the second day of sad session. and said
commissioners may. at any time. direct their
county treasurer to proceed to collect. in the
manner prescribed in this act, any delinquent
taxes due their COUNTY.
See. 80. Ifsuch delinquent tay-raver shall
have renewed uut of the STATE or have. property
moneys or credits due. or TO become due in this
state. it shall be the duty of the treasurer of the
county where such property may be. or in which
such tax assessed. To proceed To collect the !
same by distress. attachment or other process
of Law and when collected To retain. in nj
dItion to the fees allowed him by law for coll /
lectng other ellatcl taxes further sim sufficient
Ia pay reasonable fee for STici legal a,lvice and
services rs he NAV require
Sec. 81. All taxes collected undcr the pro-
visions of The last proceedings three sections of
this act. shall he distributed 10y the county at
dtors in the same maaner thai other delinquent
taxes a-e now required by law To be distributed.
Il :nENrrIoy oF LAND SOLD st DELINQUENT SALE. I
See. %. Al lands a..1 town lots which have
be .; or may hereafter he sold for taxes at de- /
linqucnt sale under the laws Of Tins state may I
be redeemed at ANY time within two wears from .
and after the sale thereof: and all lands belong
ing To minors. femcS covert, insane person, -or .
persons in caTtiyitv. and which nave or may
hereafter he sold tor taxes mar be redeemed at .
amv time witiin two wears from and after the
expiration of such disability.
Sec. -. All applications for the redemption
Of lands or town lus sold iuriaXes. shall be made
10 the county auditor OF the county in which
such lands o. town lots are situated.
Sec. 9i. Any person desiring to redeem any
land or town lot, sold by any county auditor
or county treasurer. under or by virtue Of any
law OF tn is STATE within the lime limited by law
for such rcdcInpt on. may deposit with The coun
tv tre;iSu rr, upon the certificate of tie county
auditor partlcu' 'a-ly de~rrihu" such land or
town lot, and specifying The same, IN amount of
mOncv equal To that for which such land or
town lot was sold. and the taxes subs luenily
paid thereon by such purchaser. or those claim
ing under him, together with interest and fifty
per ccnlum penalty on the whale amount raid.
including COSTS and one dollar to I1y the ex-
pc ise of advertising, as hereinafter provided.
See. 81. When any joint tenants, in COM
mon or coj ar;cucrS shall bc entitled to redeem
anv land or town lot. sold for taxes and ANY
per,nn, - entitled, shall refuse or neglect 10
inIn in the application t1r the certificate of re-
drnptiuu or from anv cause, ca.not be joined
in srch auplcation. the auditor may entertain
Inc application al any one of such persons. or
50 many u shall Join therein. and may make
certificate for the redemption of such proportion
nf said land or !ot rs the person or persons ma
king such application shall be entitled to re-
deem. Upon the presentation of any certificate
of the county andtor To tle county treasurer.