Section 5721.39 | Judgment of Foreclosure.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) In its judgment of foreclosure rendered in actions filed pursuant to section 5721.37 of the Revised Code, the court or board of revision shall enter a finding that includes all of the following with respect to the certificate parcel: (1) The […]
Section 5721.40 | Forfeiture of Parcel Remaining Unsold After Two Sales.
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly If any tax certificate parcel is twice offered for sale pursuant to section 5721.39 of the Revised Code and remains unsold for want of bidders, the officer who conducted the sales shall certify to the court or board of revision that the […]
Section 5721.41 | Interest Charges.
Effective: September 23, 2008 Latest Legislation: House Bill 562 – 127th General Assembly All interest required under sections 5721.30 to 5721.43 of the Revised Code is simple interest, to be calculated on a principal amount and not compounded on earned interest. The interest charged shall equal one-twelfth of the annual interest rate multiplied by the […]
Section 5721.42 | Issuing Additional Tax Certificate Upon Satisfaction of Subsequent Delinquency.
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly After the settlement required under division (C) of section 321.24 of the Revised Code, the county treasurer shall notify the certificate holder of the most recently issued tax certificate, by ordinary first class or certified mail or by binary means, that the […]
Section 5721.43 | Prohibiting Demand for Payment of Tax Certificate During Year Following Purchase.
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly (A) Without the prior written consent of the county treasurer, no person shall directly, through an agent, or otherwise, initiate contact with the owner of a parcel with respect to which the person holds a tax certificate to encourage or demand payment […]
Section 5721.32 | Sale of Tax Certificates by Public Auction.
Effective: November 2, 2018 Latest Legislation: House Bill 34 – 132nd General Assembly (A) The sale of tax certificates by public auction may be conducted at any time after completion of the advertising of the sale under section 5721.31 of the Revised Code, on the date and at the time and place designated in the […]
Section 5721.46 | Determining Delinquent Taxes Charged Against Minerals Are Uncollectible.
Effective: February 25, 1998 Latest Legislation: House Bill 371 – 122nd General Assembly If the county treasurer, by means of the remedies provided by law or otherwise, determines that delinquent lands containing or producing minerals or any rights to minerals, as separately listed and taxed from the fee of the soil pursuant to sections 5713.04, […]
Section 5721.33 | Negotiating Sale of Number of Tax Certificates.
Effective: November 2, 2018 Latest Legislation: House Bill 34 – 132nd General Assembly (A) A county treasurer may, in the treasurer’s discretion, negotiate the sale or transfer of any number of tax certificates with one or more persons, including a county land reutilization corporation. Terms that may be negotiated include, without limitation, any of the […]
Section 5721.34 | Void Certificate Where Delinquency Previously Satisfied.
Effective: September 23, 2008 Latest Legislation: House Bill 562 – 127th General Assembly (A) A county treasurer shall not sell any tax certificate respecting a parcel of delinquent land to which any of divisions (A)(1)(a) to (c) of section 5721.31 of the Revised Code apply. A certificate sold in violation of this section is void. […]
Section 5721.35 | Tax Certificate Vests in Certificate Holder First Lien Previously Held by State and Its Taxing Districts.
Effective: January 30, 2014 Latest Legislation: House Bill 72 – 130th General Assembly (A) Upon the sale and delivery of a tax certificate, the tax certificate vests in the certificate holder the first lien previously held by the state and its taxing districts under section 5721.10 of the Revised Code for the amount of taxes, […]