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2010 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5721: DELINQUENT LANDS
5721.09 County auditor to act as agent of the state.
5721.09 County auditor to act as agent of the state.
In all proceedings relating to delinquent and forfeited lands and the certification and sale thereof, the county auditor shall act as the agent of the state.
Effective Date: 10-01-1953
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