Deeds made when certificates lost or destroyed.

SEC. 5726. If it is shown to the county auditor that a certificate issued to a purchaser of land for taxes, under any law, has been mislaid, destroyed, or lost, and no deed has been executed therefor, the auditor, being fully satisfied from evidence of the existence and loss of such certificate, shall make and execute to such purchaser, a good and sufficient deed of conveyance for such tract or tracts of land. Such deed shall be as good and valid in law, to all intents and purposes, as if the certificate had not been mislaid, lost or destroyed. (R. S. Sec. 2883.)

When auditor to keep minutes of deeds made.

SEC. 5727. The county auditor shall enter, in a book kept in his office, a minute of all deeds by him made for 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 it was sold, the name of the grantee in the deed, and the date of its execution. (R. S. Sec. 2884.)

Same as to redemption of lands.

SEC. 5728. When a tract or portion of land, town lot or part thereof, sold for taxes, is redeemed, the county auditor shall insert a minute of such redemption, the date thereof, and by whom made, on his record of sales of land for delinquent taxes, and sign it officially. (R. S. Sec. 2885.)

Sale of land for taxes paid, void.

SEC. 5729. If the taxes charged on land or lots is regularly paid, and such land erroneously returned delinquent, and sold for taxes, the sale thereof shall be void. The money paid by the purchaser at such void sale shall be refunded to him out of the county treasury, on the order of the county auditor, and so much of the tax as has been paid into the state treasury shall be refunded to the county treasury. The county auditor shall retain such amount from his next semi-annual settlement, and charge the state treasury therewith in his settlement. (R. S. Sec. 2886.)

When auditor may make deeds for lands in other counties.

SEC. 5730. The county auditor of the county in which land or town lots have been sold for taxes, under this chapter, shall execute the proper deed therefor to the person or persons entitled to receive it, whether the land or town lot, at the time of the execution of the deed, continues to be within the county or not. in like manner as though the land or town lot still remained within the limits thereof. (R. S. Sec. 2887.)

Auditor to transfer land sold for taxes.

SEC. 5731. A county auditor delivering a certificate of purchase of forfeited lands, or delinquent lands sold for taxes, shall forthwith transfer it on his duplicate, into the name of the purchaser, charging there for the sum of ten cents, which shall be considered part of the expenses of the sale. If an auditor neglects to make such transfer, he shall be liable to action by any person injured thereby as for a neglect of official duty. (R. S. Sec. 2888.)

This section does not conflict with G. C. § 2573, and where a transfer has been made under this section, and prior to the expiration of the two years, the owner of such realty gives a mortgage thereon, upon which proceedings in foreclosure are brought as a result of which the land is sold, the purchaser can compel the auditor to transfer the land upon the record in compliance with G. C. § 2573; since the transfer made under this section does not transfer the title: but merely gives to the purchaser the right to secure a title at the end of the two-year period, if the land has not been redeemed in the meantime : State, ex rel., v. Godfrey, 62 O. S. 18.

Application for redemption to be made to auditor.

SEC. 5732. Applications for the redemption of lands or town lots sold for taxes shall be made to the county auditor of the county in which such lands or town lots are situated. (R. S. Sec. 2889.)

If land has been sold for delinquent taxes, the owner thereof must first apply to the county auditor for the redemption of such land before seeking relief in a court of equity: Trustees v. Thoman, 51 O. S. 285.

Lands sold for taxes may be redeemed within two years.

SEC. 5733. All lands and town lots sold for taxes at a delinquent sale, may be redeemed at any time within two years from and after the sale thereof. All lands belonging to minors, insane persons or persons imprisoned which have been sold for taxes, may be redeemed at any time within two years from and after the expiration of such disability. (R. S. Sec. 2890.)

If land is forfeited for the nonpayment of taxes during the lifetime of the owner, and he dies before the sale thereof, leaving heirs who are under age, such heirs may redeem within two years after the sale and without paying for improvements made on such land: Reynolds v. Lieper's Heirs, 7 O. (pt. 1) 17.

How lands may be redeemed.

SEC. 5734. A person desiring to redeem land or town lots sold at a delinquent tax sale within one year after the sale thereof, or within one year after the expiration of any of the disabilities named in the next preceding section. may deposit with the county treasurer, upon the certificate of the county auditor, particularly describing and specifying such land or town lot, an amount of money equal to that for which such land or town lot was sold, and the taxes subsequently paid thereon by the purchaser, or those claiming under him, together with interest, and fifteen per cent. penalty on the whole amount paid. including costs and one dollar to pay the expenses of advertising as hereinafter provided. (R. S. Sec. 2891.)

The term "costs" in this section does not include attorney's fees: 4 O. N. P. 346, 7 O. D. (N. P.) 224.

Same.

Savings Co. v. Sennt,

SEC. 5735. A person desiring to redeem any land or town lot sold at a delinquent tax sale, after the expiration of one year from the sale thereof, and within the time limited by law for such redemption. may deposit with the county treasurer, upon the certificate of the county auditor, particularly describing and specifving such land or town lot, an amount of money equal to that for which such land or town lot was sold, and the taxes subsequently paid thereon by such purchaser, or those claiming under him. together with interest and twenty-five per cent. penalty on the whole amount paid, including costs, and one dollar to pay the expense of advertising, as hereinafter provided. (R. S. Sec. 2891.)

After the expiration of two years, the owner of realty sold for taxes has no right to redeem from such sales by depositing the necessary amount with the county treasurer under Steel v. Pogue, 15 O. C. C. 149, 8 O. C. D. 255. this section:

Joint owner, etc., may redeem his proportion.

SEC. 5736. When joint tenants, tenants in common, or co-parceners, are entitled to redeem land, or town lots sold for taxes, and a person, so entitled, refuses or neglects to join in the application for the certificate of redemption, or, from any cause, can not be joined in such application, the auditor may entertain the application of so many of such persons as join therein, and may make a certificate for the redemption of such proportion of the land or lot as the person or persons making such application are entitled to redeem. (R. S. Sec. 2892.)

Proceedings of party, etc., on application to redeem.

SEC. 5737. Upon the presentation of such certificate of the county auditor to the county treasurer, for the redemption of land or town lots sold for taxes, and upon the payment of the money into the county treasury, the county treasurer shall give the person or persons making such payment, duplicate receipts therefor, describing the property of the land or town lot as it is described in or upon the certificate of the auditor. One of such receipts shall be registered by the treasurer, and forthwith filed with the county auditor, by the party receiving it. Thereupon the auditor shall forthwith cancel the sale, and transfer the property, land, or town lot to the proper party; and such receipt, when so filed, shall operate as an extinguishment of all rights, either in law or equity, conferred in any manner by such sale. The auditor shall publish a notice of such redemption in the newspaper in which the advertisement of sale was published, for the term of three weeks, either in a weekly or a daily paper, once in each week, at an expense not exceeding one dollar. (R. S. Sec. 2893.)

Tax certificate shall be surrendered, when.

SEC. 5738. Upon the demand of the purchaser, or his legal representative, and the surrender of the tax certificate, and upon the payment of the auditor's fees, the county auditor shall draw his warrant upon the county treasurer in favor of such purchaser, or his legal representative, for the amount of money so deposited as hereinbefore provided, with the treasurer. (R. S. Sec. 2894. 102 v. 277.)

When auditor to note on certificate that deposit has not been made.

SEC. 5739. When such deposit has not been made within two years from the time of the sale of lands or lots sold for delinquent taxes. or within six months from that of lots or lands forfeited to the state for non-payment of taxes, the auditor, at the request of the person presenting such certificate, shall note such fact upon the back of said certificate, and sign his name thereto officially. (R. S. Sec. 2895.)

Auditor shall note redemption on record.

SEC. 5740. When a tract or portion of land or town lot or part thereof is redeemed, or a deposit made, as provided in this chapter, the auditor of the county, shall note such redemption or deposit, the date thereof, and by whom made, on his record of tax sales, and sign his name thereto, officially. (R. S. Sec. 2895.)

Tax purchaser's improvements; how paid for, etc.

SEC. 5741. If a lasting and valuable improvement has been made by the purchaser at a sale for taxes, or by a person claiming under him, on any land or town lot, for which a certificate of redemption shall be made, the premises shall not be restored to the person obtaining such order, until he has paid or tendered to the adverse party the value of such improvement. If the parties can not agree on the value thereof, like proceedings shall be had in relation thereto, as are prescribed by law, for the relief of occupying claimants of land. No purchaser of any land or town lot, sold for taxes, nor any person claiming under him, shall be entitled to compensation for any improvements which he makes on such land or town lot, within two years from and after the sale thereof. (R. S. Sec. 2896.)

If land is forfeited during the lifetime of the owner, but not sold until after his death. and he dies leaving heirs who are under age, it is held by force of G. C. § 5733, that such minors may redeem within two years after the sale without paying for improvements: Reynolds v. Lieper, 7 O. (pt. 1) 17.

Sale, etc., for taxes of lands, etc., under permanent lease.

SEC. 5742. When lands or lots, liable to taxation, are held upon permanent lease, and, with the improvements thereon, are taxed in the name of the lessee, if they become delinquent, and are brought to sale by the county auditor, for the non-payment of the tax, interest, and penalty due thereon, such sale shall be confined to the right of the lessee on

the premises and the improvements thereon, if such right is sufficient to meet the tax, interest, and penalty, so assessed and due. This section shall not require such lands or lots to be differently described on the duplicate, advertised in a separate or distinct form, or in any other manner than other lands and lots, under this chapter. (R. S. Sec. 2897.)

This statute was intended to protect the interest of the owner of the fee, but only in case the interest of the lessee was sufficient to pay the taxes. If the interest of the lessee was not sufficient to pay the taxes, the interest of the owner of the fee may be sold to make up the deficiency: St. Bernard v. Kemper, 60 O. S. 244.

If property has been conveyed by a perpetual leasehold, and the lessee is not bound to pay the taxes, he is nevertheless bound to pay such proportion of the taxes as are due to the increase in value caused by valuable improvements erected by him upon the realty thus leased: Joslyn v. Spellman, 9 Dec. Rep. 258, 12 Bull. 7.

Land returned delinquent, upon which taxes were paid.

SEC. 5743. When any tract of land or town lot is returned delinquent for the nonpayment of taxes, and placed on the duplicate of the succeeding year, and the owner or person, liable to pay taxes therefor, produces the receipt of the treasurer for such taxes of the preceding year, the county auditor or treasurer shall not make a deduction from the duplicate of such tax, interest, or penalty, but it shall be chargeable to the treasurer, as if such receipt had not been produced. The treasurer shall receive such receipt in discharge of the tax for the year that is returned delinquent, with the interest and penalty; and the auditor of the county shall credit such treasurer with the amount, and shall forthwith collect such tax, interest, or penalty from the treasurer who gave such receipt. The prosecuting attorney shall attend to any such suit so commenced by the auditor. (R. S. Sec. 2898.)

Release of ward's tax title by guardian.

SEC. 10960. When a minor has title to real estate by tax title only, if he deems it advisable, the guardian, by deed of release and quit claim may convey such minor's interest or title to the person entitled to redeem such real estate, upon receiving from him the amount paid for such tax title with the penalty and interest allowed by law in that behalf. If the guardian tenders such deed to the person entitled to redeem such real estaate and he refuses to accept it and so pay, he shall not recover costs in any proceeding thereafter instituted to redeem or recover such real estate. (R. S. Sec. 6294.)

SEC. 5744. Every tract of land and town lot offered for sale by the treasurer, as provided in the next preceding chapter, and not sold for want of bidders, shall be forfeited to the state. Thenceforth all the right, title, claim, and interest of the former owner or owners thereof, shall be considered as transferred to, and vested in, the state, to be disposed of as the general assembly may direct. (R. S. Sec. 2899.)

Lands cannot be claimed as forfeited to the state, for the non-payment of taxes, without a strict compliance with the statute authorizing the forfeiture: Woodward v. Sloan, 27

O. S. 592.

The forfeiture of land to the state for nonpayment of taxes, does not divest the former proprietor of title, so as to prevent him from maintaining an action of ejectment against one in possession not claiming title under the state: Thevenin v. Slocum, 16 O. 519.

The forfeiture herein provided for vests the title in the state for the purpose of security for the amount of taxes due and owing, and not for any other purpose: Thevenin v. Slocum, 16 O. 519.

Where, under this section, lands have been duly forfeited to the state for the nonpayment of taxes and penalties, a valid sale and conveyance of such lands by the county auditor, extinguishes all previous titles thereto, either legal or equitable, and invests the purchaser with a new and perfect title to said lands, discharged from all previous liens and incumbrances: Kahle v. Nisley, 74 O. S. 328.

This and the following sections have no application to lands which are sold at delinquent tax sales; but only to the forfeiture of lands which have been offered for sale at delinquent tax sales and have not been sold for want of bidders: State, ex rel., v. Godfrey, 62 O. S. 18.

Auditor to return list of same to the auditor of state.

SEC. 5745. The county auditor, annually, shall return, by the county treasurer, a separate list of all lands or town lots so forfeited, with the description thereof, and the amount of tax due thereon, to the auditor of state, and all such lands or lots shall be preserved on the duplicates until sold or redeemed, and the taxes thereon regularly assessed, in the name of the state. Such taxes shall be returned, annually, by the county treasurer as delinquencies, and credited to him as other delinquencies, in his settlement. (R. S. Sec. 2899.)

How forfeited lands redeemed.

SEC. 5746. If the former owner of a tract of land or town lot, which has been so forfeited, at any time before the state has disposed of such land or lot, shall pay into the treasury of the county in which such land or lot is situated, or into the state treasury, all the taxes and penalties due thereon at the time of such forfeiture, with the taxes and