The weekly Portage sentinel. [volume] (Ravenna, Ohio) 1854-1861, 1859-05-12
WHOLE NUMBER 577

lot or part thereof is thus redeemed, or any
deposit thus made, it shall be the duty 9f fhe
auditor OF the county to note such SedeuIp-
ton or deposit, the date thereof, d6d BY
whom made, on his record Of tax sales, and
sign his name officially thereto. r
Sec. 9S. In case any lasting and Valu.
able improvements shall have been made
by the purchaser at sale for taxes,or by.any
person claiming under him, on any land or
town lot, for which a certificate Of Tedemp.
tion shall have been made as aforesaid, the
premises shall not be restored to the person
obtaining such order, until he shall have,
paid or rendered to the adverse party, the
value of such improvements; and If the par
ties cannot agree on the value of such i'm
provements, the same proceedings shall Be
had in relation thereto, as shall be prescribed
in any law existing at the time of such pro-
ceedings, for the relief of occupying claim.
ants Of land: provided, that no purchaser Of
any land or town lot, sold for taxes, nor any
person claiming under him, shall be entitled
to any compensation for any improvement
which he shall make on such land or towR
lot, within two years from aud after the sale
! thereof.
SALE OF FORFEITED LANDS.
Sec. go. That the lands, inlots, outlots,
and parts of lots, within the several counties
of this state, which have become forfeited to
the state, for the non payment OF taxes and
all lands which may hereafter become for
feited to the state by the non payment Of
taxes or otherwise, shall be sold aud dis.
posed Of by the State of Ohio, agreeably to
the provisions of this act. The auditor of
state shall cause all lands, inlots, outlots,
and parts of lots, now forfeited to the state
for the non.payment of taxes, and which
have not since been purchased by the owner
or owners, or any other person or persons,
to be entered in q book, to be provided for
that purpose, which entry shall set forth the
name, by township and county, as in case of
other lands. .......
Sec. 100. The auditor of state shall, an-
nually, enter in the book provided for that
purpose, oil the lands which shall hereafter
become forfeited to the state of Ohio for tho
non-payment of taxes; and, once in two
years, shall make out list of such forfeited
lands, and forward the same TO the several
county auditors, who shall proceed TO sell
the same, ogreeably to the provisions Of this
act, and all lands offered for sale under the
provisions of this oct, and not sold for want
of bidders, shall be again advertised end Of.
fered for sale by the county auditor, at the
next subsequent sales by him made, under
this act, until such lands shall be sold.
Sec. l01. That the auditor of each couns
ty, on receiving from the auditor of stateS
the list of lands within his county, as afore.
said, in case the tax and penalties due there.
on shall not have been paid on or before the
| 6ffoonth doy IF nnfohor nnaninn ohaik
forthwith, thereafter, cause notice thereof to
be advertised four weeks successfully, de-
scribing the lands in the same manner
they are described on the list furnished by
the auditor of state, in a newspaper printed
in his county, If any such there be, and il
not, in some newspaper in circulation there
in, TO all concerned, that if the tax and pen.
alties charged on said list, be not paid into
the county treasury, and the treasurer's rec
ceipt produced therefor, before the time spe-
cited by this act for the sale of said lands,
(Which day shall be named 10 said notice,)
that then, and in that case, each tract SO as
aforesaid, delinquent, upon which the taxes
and penalties may remain unpaid, will, on
the second Monday of December thereafter,
be exposed for sale at the court house, or
usual place of holding courts in such coun.
ty, in order to satisfy such taxes and penal-
ties; and the auditor in each county shall on
the said second Monday of December, at
tend at the court house, or usual place OF
holding courts in said county, and proceed
to sell the whole of each tract Of land as
contained in said list, at public auctionj to
the highest bidder; in selling whereof, he
shall offer each tract separately, beginning
with the first tract contained in said list, and
so continue on through said list, until each
tract contained therein shall be sold. The
county auditor il hereby authorized to ad.
journ the sale therein specified, from day to
day, until he shall have disposed of, or Offer
ed for sule, each and every tract Of land
specified in the notice; and the notice Of sale
required by said act to be given shall set
forth that the sale will be so continued:
provided, that nothing in this section shall
be so construed as 10 prevent said auditor
from offering, in his discretion, any tract of
land two or more times at the same sale.
Sec. l02. If any tract or parcel OF land
shall not sell at such public sale for an am.
cunt sufficient to pay the taxes and penalty
which stand against such tract, the auditor
shall return the same as unsold, to be re-
tanned upon the list of forfeited lands, to be
offered for sale the next succeeding sale as
other forfeited lands: Provided, that il any
such tract or parcel of land may have here.
tofore been or may hereafter be offered for
sale two succeeding sales, as above provi-
ded, and shall still remain unsold, the coun-
ty commissioners of the county in which
such tract or parcel OF land or town lot 10
situate, may, at their regular annual session
in June preceding the next regular sale, If
in their opinions such tract or parcel Of land
is of less value than the amount OF taxes
and penalty due upon it, having fixed min.
imum price for the same, order the auditor
of the county to offer such tract or parcel Of
land for sale at the next regular sale of for.
feted lands, and to sell the same to the
highest and best bidder therefor, at not less
than said minimum price, irrespective OF the
amount OF taxes and penalty due upon II,
and such sale shsll convey the title to the
said tract or parcel of land dives.ed Of all
liability for any arrearages OF taxes or pen.
atty which may remain after applying the
amount for which 1t was sold thereon.
Sec. lO3. Whenever any tract or parcel
of land shall be hereafter sold, under the pro-
visions of this act, at forfeited sale, any per.
son desiring to do 30, may redeem the same,
at any time within six months from the sale
thereof, by depositing with the county treas.
urer, as is provided in section COSY ninety
third OF this act, the amount Of said sale, to-
gether with fifty per centum thereon, sndby
paying all other expenses incidental TO, and
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