Effective: September 4, 2014 Latest Legislation: Senate Bill 172 – 130th General Assembly (A) As used in this chapter: (1) “Delinquent lands” means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes, as defined in section 323.01 of the Revised Code, remain unpaid at the time a settlement is made […]
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly Immediately after each settlement required by division (C) of section 321.24 of the Revised Code, each county auditor shall compile, in substantially the same form as the list and duplicate prepared pursuant to section 319.28 of the Revised Code, a list and […]
Effective: October 27, 2000 Latest Legislation: House Bill 493 – 123rd General Assembly The office of the county treasurer shall be kept open to receive the payment of delinquent real property taxes, from the date of the delivery of the delinquent land duplicate provided for in section 5721.011 of the Revised Code, until the final […]
Effective: June 15, 2004 Latest Legislation: House Bill 168 – 125th General Assembly If the board of county commissioners serving a county with a population of at least two hundred thousand deems it necessary, it may, with the consent of the prosecuting attorney, authorize the county treasurer to employ collectors to collect the delinquent taxes […]
Effective: September 4, 2014 Latest Legislation: Senate Bill 172 – 130th General Assembly (A) At the time of making the delinquent land list, as provided in section 5721.011 of the Revised Code, the county auditor shall compile a delinquent tax list consisting of all lands on the delinquent land list on which taxes have become […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly The proper and necessary expenses of publishing the delinquent tax lists, delinquent vacant land tax lists, and display notices provided for by sections 5719.04 and 5721.03 of the Revised Code shall be paid from the county treasury as county expenses are paid, […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A)(1) The form of the notice required to be attached to the published delinquent tax list by division (B)(3) of section 5721.03 of the Revised Code shall be in substance as follows: “DELINQUENT LAND TAX NOTICE The lands, lots, and parts of […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly If a county auditor by inadvertence or mistake omits any delinquent lands from the delinquent land list, he shall charge the lands and lots with the taxes, assessments, interest, and penalty if such taxes, assessments, interest, and penalty with which the lands […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly 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: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly Except as otherwise provided under sections 5721.30 to 5721.43 of the Revised Code, the state shall have the first lien on the lands and lots described in the delinquent land list, for the amount of taxes, assessments, interest, and penalty charged prior […]
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly The county auditor shall enter upon the county auditor’s tax list and county treasurer’s duplicate, showing lands delinquent, the word “delinquent,” and such entry on said tax list and duplicate is notice to all purchasers or other persons acquiring any right, title, […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly The county auditor shall transfer the entry “Delinquent” from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry “Delinquent” shall follow the land in […]
Effective: March 27, 1991 Latest Legislation: House Bill 576 – 118th General Assembly (A) One year after certification of a delinquent land list, the county auditor shall make in duplicate a certificate, to be known as a delinquent land tax certificate, of each delinquent tract of land, city or town lot, or part of city […]
Effective: September 4, 2014 Latest Legislation: Senate Bill 172 – 130th General Assembly Subject to division (A)(2) of this section, on receipt of a delinquent vacant land tax certificate or a master list of delinquent vacant tracts, a county prosecuting attorney shall institute a foreclosure proceeding under section 323.25, sections 323.65 to 323.79, or section […]
Effective: May 9, 2000 Latest Legislation: House Bill 495 – 123rd General Assembly The forms of caption, notice of foreclosure and forfeiture, and notice to property owners, lienholders, and other interested persons to be utilized in a foreclosure and forfeiture proceeding instituted pursuant to section 5721.14 of the Revised Code shall be as follows: (A) […]
Effective: May 25, 1994 Latest Legislation: House Bill 404 – 120th General Assembly (A) In its judgment of foreclosure and forfeiture rendered with respect to actions filed pursuant to section 5721.14 of the Revised Code, the court shall enter a finding with respect to each parcel of the amount of the taxes, assessments, charges, penalties, […]
Effective: July 18, 1990 Latest Legislation: House Bill 387 – 118th General Assembly (A) Upon the delivery by the county auditor of a delinquent land tax certificate for, a delinquent vacant land tax certificate for, or a master list of delinquent vacant tracts or delinquent tracts that includes, any property on which is located a […]
Effective: September 4, 2014 Latest Legislation: Senate Bill 172 – 130th General Assembly The county prosecuting attorney, upon the delivery to the prosecuting attorney by the county auditor of a delinquent land or delinquent vacant land tax certificate, or of a master list of delinquent or delinquent vacant tracts, shall institute a foreclosure proceeding under […]
Effective: May 9, 2000 Latest Legislation: House Bill 495 – 123rd General Assembly The forms of caption, notice of foreclosure, and notice to property owners, lienholders, and other interested persons to be utilized in a foreclosure proceeding instituted pursuant to division (B) of section 5721.18 of the Revised Code shall be in substance as follows: […]
Effective: September 4, 2014 Latest Legislation: Senate Bill 172 – 130th General Assembly (A) In its judgment of foreclosure rendered with respect to actions filed pursuant to section 5721.18 of the Revised Code, the court or the county board of revision with jurisdiction pursuant to section 323.66 of the Revised Code shall enter a finding […]
