Opinion No. 55-1027 ( 1955 )

OPINION — AG — A COUNTY TREASURER IS WITHOUT AUTHORITY TO REFUSE TO ACCEPT A TENDER OF THEN CURRENT TAXES UPON REAL PROPERTY UPON WHICH PRIOR TAXES ARE DELINQUENT UNLESS SUCH DELINQUENT TAXES ARE PAID IN FULL. (CONTINUING TAX ROLL RECORD) CITE: 68 O.S.H. 15.53, 68 O.S.H. 191, 68 O.S.H. 196, 68 O.S.H. 201, 74 O.S.H. 18(B) (JAMES HARKIN)