The defendants claim that Section 2672-2, General Code (Section 323.42, Revised Code), has no application in this case, and that the issue raised is governed by the provisions of Section 5746, General Code (Section 5723.03, Revised Code).
Section 2672-2, General Code (Section 323.42, Revised Code), reads as follows:
"If such person tenders to the county treasurer a sum equal to one hundred...
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