The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-08-03

is thus redeemed, or any deposit thus
made. it shall be the duty of the audi
tor of the county to note such redemp-
tion or deposit, the date thereof, and by
whom made, on his record of tax sales,
and sign his name officially thereto.
Sec. 80. In case any lasting and valuable
improvements shall have been made by the pur-
chaser at q sale for taxes, or by any person
claiming under him, en- any land or town lot,
for which n certificate of redemption shall be
made as aforesaid the premises shall not be re
stored to the person obtaining such order, until
he shall have paid or rendered to the adverse
party, the value of such improvements; and 1t
the parties cannot agree on the value of such
improvements, the same proceedings shall be
had in relation thereto, shall be prescribed in
any law existing at the time of such proceedings
for the relief of occupying claimants of land
provided, that no purchaser of any land or town
lot, sold for taxes, nor any person claiming un-
der him, shall be entitled to any compensation
for any improvements which he shall make on
such land or town lot within two years from
and afte- the sale thereof.
SALE OF FORFEITED LANDS.
Sec. 80. 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 forfeited to the
state by the non-payment of taxes, or otherwise
shall be sold and disposed of by the state Of
Ohio, agreeably to the provisions of this act
The auditor of state shall cause all lands, in
lots, 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
original owner or owners, or any other person
or persons, to be entered in q book, to be pro-
vided 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 annu-
ally, enter in the book provided for that purpose
all the lands which shall hereafter become for
feited to the state of Ohio, for the 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, agreeably to the
provisions of this act; and all lands offered for
sale under the provisions of this act, and not
sold for want of bidders, shall be again adver.
tised and offered for sale by the county auditor
at the next subsequent sales by him made, un-
der this act, until such lands shall be sold.
Sec 101. That the auditor of each county
on receiving from the auditor of state, the list
Of lands within his county, as aforesaid, in case
the tax and penalties due thereon shall not
have been paid on or before the fifteenth day Of
October next ensuing, shall forthwith, there.
after, cause notice thereof to be advertised four
weeks successfully, describing the lands in the
same manner they are described on the list fur
nished by auditor Of state, in a newspaper
printed in his county, if any such there be, and
if not, in some newspaper in circulation therein
to Ill concerned, that if the tax, and penalties
charged on said list, be not paid into the coun-
ty treasury, and the treasurers receipt pro-
duced therefor, before the time specified by this
act for the sale of said lands, (which day shall
L. 81. Al
case, each tract so as aforesaid delinquent, on
which the taxes, and penalties may remain un.
paid will, on the second Monday of December
thereafter be exposed for sale at the courthouse
or usual place of holding courts in such county,
in order to satisfy such taxes, AMI penalties
and the auditor in each county shall, on the
said second Monday of December, attend 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, al
public auction, 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 is hereby authorized to adjourn
the sale therein specified, from day to day, un-
til he shall have disposed of, or offered for GALE
each and every tract of land specified in the
notice; and the notice of sale required by said
be so continued; provided, that nothing in this
section shall be so construed as to prevent said
auditor from Offering, in his discretion, any
tract Of land two or more times at the same
sale. --
Sec. 102; If any tract or parcel Of land shall
not sell at such public sale for an amount sufh
cient to pay the taxes and penalty which stands
against such tract, the auditor shall re-
turn the same as unsold, to be retained
upon the list of forfeited lands, to be
offered for sale the next succeeding sale
as other forfeited lands: Provided, that
if any such tract or parcel Of land may
have heretofore been or may hereafter
be offered for sale two succeeding sales
as above provided, and shall still re.
main unsold, the county commission.
ers of the county in which such trac
or parcel Of land or town lot is situate
may at their regular annual session il
June preceding the next regular sale
if in their opinions such tract or parce
of land is Of less value than the amoun
of taxes and penalty due upon it, hav
ing fixed minimum price for the same
order the auditor of the county to offe
such tract or parcel of land for sale a
the next regular sale of forfeited lands
and to sell the same to the highest ant
best bidder therefor, at not less thar
said minimum price, irrespective of tn
amount of taxes and penalty due upol
it. and such sale shall convey the It'll
to the said tract or parcel Of land di
vested Of all liability for any arrear
ages of taxes or penalty which may re
main after applying the amount 70
which it was sold thereon.
Sec. 103. Whenever any tract o
parcel of land shall be hereafter sold
under the provisions of this act, at for
feited sale, any person desiring to d
so, may redeem the same, at any tim
within six months from the sale there
Of, by depositing with the county treas
urer, as is provided in section ninety
third (9Y of this act, the amount 9
said sale, together with fifty per centur
thereon, and by paying all other ex