State Ex Rel. Hecht v. Zangerle

This litigation involves the regularity and validity of a forfeited land tax sale under Sections 5750 to 5773, General Code, which sections place upon the county auditor the duty of conducting and consummating such a sale and specifically direct how such a sale shall be conducted. It is apparent from a perusal of these statutes that they were enacted to protect the county in the collection of delinquent taxes assessed against such forfeited lands, and to protect the interests of the owners of the forfeited lands in any interest ox equity which they may have therein.

The pertinent parts of…