court house in such county, on the last Monday in December next thereafter, by the county treasurer, unless such taxes, interest and penalty, be paid before that time, List and notice: sale Delinquent lands Sec. 31. That the county auditor shall, before the day of, sale mentioned in such notice, record in a book to be provided to be recorded for that purpose, such delinquent list and notice, copying the before day of same from the paper in which they shall have been published," and shall certify at the foot of said record, the name of said paper, and the length of time such list and notice were continued therein. Sec. 32. That the county treasurer or his deputy, shall attend at the court house in his county, on the last Monday in December, in conformity with the notice aforesaid; and shall and lots, when then and there, at and after the hour of ten in the forenoon, how and by proceed to offer for sale, separately, each tract of land or town lot, contained in the advertisement aforesaid, and on which the taxes, interest and penalty have not then been paid; and the person or persons offering at said sale to pay the taxes, interest and penalty charged on such land or lot for the least quantity thereof, shall be the purchaser or purchasers of such quantity: and the treasurer may continue such sale from day to day, until each tract of land or town lot contained in such advertisement, and on which the taxes, interest and penalty remain unpaid, shall be sold or offered for sale. whom sold Sec. 33. That the person or persons purchasing such tract Purchaser failof land or town lot, or any part thereof, shall forthwith pay to ing to pay, sub the treasurer the amount of taxes, interest and penalty charged ject to penalty. thereon; and on failure so to do, the treasurer shall immediate- &c. ly offer said land or lot again for sale, in the same manner as if no such sale had been made: and the person so failing to make payment, shall forfeit and pay penalty of twenty-five per centum on the amount of such tax, interest and penalty, to be recovered by an action of debt, in the name of the treasurer, for the use of the county, before any justice of the peace, or court, having jurisdiction thereof. puty to attend Sec. 34. That the county auditor or his deputy, shall attend all such sales of delinquent lands and lots made by the Auditor or de treasurer of his county, and shall make a record thereof in a sales and make a substantial book, therein describing the several tracts of land record thereof and town lots offered for sale, as the same shall have been described in the advertisement aforesaid, and stating how much of each tract or town lot was sold, and to whom sold; and if any tract or lot shall remain unsold for want of bidders, he shall so the auditor 6 enter it on the record: and the auditor shall make out and cer- To forward tify a copy of said record, and forward the same to the auditor copy of record to of State, by the county treasurer, at the time such treasurer State makes his annual return of State tax, in January next after such sale. Sec. 35. That the auditor shall make out and deliver to the Auditor to make purchaser of any land or lots, sold for delinquent taxes as afore-out and delive said, a certificate of purchase, therein describing the land or lots pactase certificates of so sold, as the same was described on the tax duplicate; and stating therein the amount of taxes, interest and penalty for which the same was sold: and if only a part of a tract be sold, such certificate shall specify the quantity sold, and shall be directed to the county surveyor, requiring him, when requested by the purchaser, his assignee or heirs, to lay off by metes and bounds in a square, as near as practicable, at the most northwesterly corner of the tract from which the sale was made, the quantity so sold; and if the sale be made from an in-lot or out-lot in any town, or from any particular part thereof, such certificate shall require the county surveyor so to lay off the part or proportion sold, that it shall extend from the main or principal street, road or alley, which may be the most convenient point to such lot, to the rear of the lot, and to bound the same by lines, as nearly parallel with the outlines of such lot, as practicable. Sec. 36. That no deed shall be made by the auditor, for No deed or sur any land or lot sold as aforesaid, for taxes, until the expiration vey to be made of two years from and after such sale; nor shall the survey years from the thereof, required by the certificate of purchase, be made until the expiration of that time, within two sale Sec. 37. That said certificates of purchase shall be assignaCertificates of ble in law; and an assignment thereof, shall vest in the assignee, purchase assign or his legal representative, all the right and title of the original purchaser. able Sec. 38. That at any time, after the lapse of two years from After the lapse the time of such sale for taxes, if the land or lot so sold shall not of two years, have been redeemed, the county auditor, or any of his succescessor to make a sors in office, shall, on request, and on production of the certifi auditor or suc deed deed interest of joint. cate of purchase, and in case of the sale of a part only of a tract of land or lot, on production of the county surveyor's return of a survey, in conformity with the requisitions of such certificate, execute and deliver to the purchaser, his heirs or assignee, (as the case may be) a deed of conveyance for the tract of land or town lot, or such part thereof as shall have been sold as aforesaid. Sec. 39. That the deed so made by the auditor, shall vest in the grantee, his or her heirs and assigns, a good and valid title, both in law and equity, and shall be received in all courts, as prima facie evidence of a good and valid title in such grantee, his heirs and assigns. Sec. 40. That the purchaser, at a sale of lands or lots for Purchaser of the taxes, of the interest of any joint tenant, tenant in common, or tenant, &c shall coparcener, or of any part or portion of such interest, shall, on hold in common obtaining the deed from the auditor, for the part or portion so by him purchased, hold the same as tenant in common with the other proprietor or proprietors of such land or lot, and be entitled to all the privileges of a tenant in common, until legal partition of such land or lot shall be made. with other proprietors Sale of lands Sec. 41. That if the taxes charged on any land or lot be erroneously re regularly paid, and such land or lot erroneously returned delin quent, shall be void, and money quent, and sold for taxes, the sale thereof shall be void; and the turned delinmoney paid by the purchaser at such void sale, shall be refunded to him out of the county treasury, on the order of the county refunded auditor. ferred to the pur chaser Sec. 42. That upon the sale of any land or town lot for de- Lien of the State linquent taxes, the lien which the State has thereon for the taxes for taxes, transthen due, shall be transferred to the purchaser at such sale: and if such sale shall prove to be invalid, on account of any irregularity in the proceedings of any officer having any duty to perform in relation thereto, the purchaser at such sale, shall be entitled to receive from the proprietor of such land or not, the amount of the taxes, interest and penalty legally due thereon at the time of such sale, and the amount of taxes paid thereon by the. purchaser subsequent to such sale; and such land or lot shall be bound for the payment thereof. Sale of lands, account of being charged in Sec. 43. That no sale of any land or town lot for delinquent taxes, shall be considered invalid on account of its having been &c. not invalid charged on the duplicate in any other name than that of the on rightful owner: Provided, That such land or lot be in other res- wrong name pects sufficiently described on the duplicate, and the taxes for which the same is sold, be due and unpaid at the time of such sale. former laws Sec. 44. That when, by the provisions of any former law, Auditor may the collector of taxes, or the county treasurer, was authorized to make deeds for make deads for lands or lots by them sold for delinquent taxes, lands sold under and the same has not been done, the county auditor of the proper' county shall be, and he is hereby authorized, to make such deeds to all persons entitled thereto; and the deeds which shall be so made by the auditor, shall be as good and valid in law, as if made by the person authorized under such former law to make them. deeds made of Sec. 45. That the county auditor shall enter in a book to Auditor to keep be kept in his office, a minute of all deeds by him made for an entry lands and town lots, or parts thereof, sold for taxes; therein naming the person who stood charged with the taxes at the time of such sale, the date of the sale, the name of the purchaser, a brief description of the land or lot so sold, the quantity sold, the amount for which the same was sold, the name of the grantee in the deed, and the date of its execution. of bidders, forfeit Sec. 46. That every tract of land and town lot, offered for Lands and lots sale by the treasurer, as hereinbefore provided, and not sold not sold for want for want of bidders, shall be, and the same is hereby declared ed to the State to be, forfeited to the State of Ohio; and thenceforth, all the right, title, claim, and interest of the former owner or owners thereof, shall be considered as transferred to, and vested in, said State, to be disposed of as the Legislature may by law direct. and lots may be Sec. 47. That if the former owner or owners of any tract Forfeited lands of land or town lot, which may be forfeited as aforesaid, shall, redeemed at any at any time before the State shall have disposed of such land time before dis State posed of by the or lot, pay into the county treasury of the county in which such land or lot may be situated, or into the State treasury, all the taxes, interest and penalties, due thereon at the time of such forfeiture, together with the taxes, interest and penalties, which would have accrued on such land or lot, if the same had been regularly continued on the duplicate for taxation; which sum shall be ascertained and certified by the auditor; the State shall, in such case, relinquish to such former owner or owners, all claim to such land or lot, and the county auditor shall then re-enter such land or lot on his duplicate, with the name of the proper owner or owners. money received and forward a list to the auditor of State, &c. Sec. 48. That the county auditor shall charge the county Auditorto charge treasurer with all money by him received, under the provisions treasurer with of the preceding section; and shall make out an annual list on forfeited lands of lands and town lots, upon which payment shall have been made as aforesaid, specifying therein the proportion of such money belonging to the State; and shall forward said list to the auditor of State, by the county treasurer, at the time of paying over the State tax, in January: and the county treasurer shall pay into the State treasury, the State's proportion of such money, at the time he pays the other taxes due the State. Sec. 49. That the auditor of State shall, from time to time, Auditor of State furnish the several county auditors and county assessors with to furnish forms all such forms as he may wish them to pursue, in the performance of their several duties, and the said auditors and assessors shall observe them accordingly. Sec. 50. That the "Act defining the duties of county audiActs repealed tor," passed February 23d, 1824; and the "Act to amend the act, entitled 'An act defining the duties of county auditor," passed February 1st, 1825; the act with the same title with the last named act, passed January 17th, 1827; and the act with the same title, passed February 11th, 1828; be, and the same are hereby repealed: Provided, That the repeal of said acts shall not affect any rights acquired, or liabilities or obligations incurred, under any of their provisions; and the county auditors now in office shall continue to hold the same for the several periods for which they have been elected. Proviso This act to take effect and be in force from and after the first day of June next. JAMES M. BELL, Speaker of the House of Representatives. March 14, 1831. Speaker of the Senate. AN ACT prescribing the duties of county treasurers. Sec. 1. Be it enacted by the General Assembly of the State of County treasurer Ohio, That there shall be elected on the second Tuesday in to be elected October, biennially, by the qualified electors in each organized biennially county in this State, one county treasurer for such county; who shall hold his office for two years from the first Monday of June next succeeding his election, and until his successor shall be elected and qualified. and security and Sec. 2. That each county treasurer, previous to entering To give bond on the duties of his office, shall give bond, with four or more take an oath c. freehold securities, to the acceptance of the county commissioners, and in such sum as said commissioners shall direct, payable to the State of Ohio, and conditioned for the paying over, according to law, all moneys which shall come into his hands for State, county, township, or other purpo es; and shall also take and subscribe an oath or affirmation, to be indorsed on said bond, that he will faithfully discharge all the duties of his office: and the said bond, so indorsed, shall be deposited with the auditor of the county, and be by him carefully preserved. Sec. 3. That if any person elected to the office of county Failure to give treasurer, shall not give bond and take the oath or affirmation as bond and Take required in the preceding section, on or before the first Monday in June next after his election, his office shall be considered vacant. the oath, shall vacate the office When the office sioners shall ap Sec. 4. That whenever the office of county treasurer shall become vacant by death, removal out of the county, resignation, becomes vacant, neglect to give bond, or from any other cause, the county com- county commis missioners of the proper county shall forthwith meet and ap- point, ete point some suitable person to fill such vacancy; and the person so appointed shall give bond and take an oath or affirmation, as required in the second section of this act, and shall hold his office until the expiration of the term for which his predecessor was elected or appointed, and until his successor is elected and qualified. keep his office at ད Sec. 5. That each county treasurer shall keep his office at the seat of justice for his county; and shall keep a fair and ac- Treasurer to curate account of all moneys by him received, showing the the seat of jus amount thereof, the time when, from whom, and on what ac- tice count received; also, of all disbursements by him made, showing the amount thereof, the time when, to whom, and on what account paid: and he shall so arrange his books that the amount received and paid on account of separate and distinct funds, or specific appropriations, shall be exhibited in separate and distinct accounts: Provided, That no money received for taxes charged on the duplicate of the current year, shall be by the treasurer entered on his account with the county, until he shall have made his annual settlement with the county auditor, on the first Monday in January. |