Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) Subject to division (B) of this section, the form for the advertisement of a sale conducted pursuant to section 5721.19 of the Revised Code shall be as follows: “Notice of sale under judgment of foreclosure of liens for delinquent land taxes […]
Effective: July 18, 1990 Latest Legislation: House Bill 387 – 118th General Assembly (A) If the proceeds from a sale of a parcel under section 5721.19 or 5723.06 of the Revised Code are insufficient to pay in full the amount of the taxes, assessments, charges, penalties, and interest which are due and unpaid; the costs […]
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly Except in cases where the property is transferred without sale to a municipal corporation, township, county, community development organization, or county land reutilization corporation pursuant to the alternative redemption period procedures contained in section 323.78 of the Revised Code, any residue of […]
Effective: March 25, 1987 Latest Legislation: House Bill 602 – 116th General Assembly No issuance of a delinquent land tax certificate or delivery of a master list of delinquent tracts shall be invalid on account of its having been charged on the duplicate in a name other than that of the rightful owner, if in […]
Effective: March 25, 1987 Latest Legislation: House Bill 602 – 116th General Assembly If the taxes and assessments charged on land or lots are regularly paid in full, and such land is erroneously returned delinquent, and the land is listed on the delinquent land tax certificate record or master list of delinquent lands, the county […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly The tax commissioner shall administer this chapter. If any act or proceeding required by such sections is not done or instituted within the time limited by such sections, the tax commissioner shall cause such act to be done or such proceeding instituted […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly The county treasurer shall, upon receipt by him of all moneys due him for delinquent taxes, assessments, interest, and penalty on any tract of land, or city or town lot, enter upon the tax duplicate and upon his copy of the delinquent […]
Effective: April 7, 2009 Latest Legislation: Senate Bill 353 – 127th General Assembly All delinquent land upon which the taxes, assessments, penalties, interest, or charges have become delinquent may be redeemed before foreclosure proceedings have been instituted by tendering to the county treasurer an amount sufficient, as determined by the court, to pay the taxes, […]
Effective: June 24, 1988 Latest Legislation: House Bill 603 – 117th General Assembly When joint tenants pursuant to a joint tenancy created prior to April 4, 1985, tenants with a right of survivorship, tenants in common, or coparceners have a property right in lands or town lots, or parts of lots described in any delinquent […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly When any tract of land, or city or town lot is returned delinquent for nonpayment of taxes or assessments, and placed on the duplicate of the succeeding year, and the owner or person liable to pay the taxes produces the receipt of […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly The tax commissioner shall provide the necessary documents to be used in carrying this chapter into effect, and the form of such documents shall be uniform throughout the state.
Effective: November 18, 1969 Latest Legislation: Senate Bill 304 – 108th General Assembly The county auditor shall keep a record of all delinquent lands sold by proceedings pursuant to Chapters 5721. and 5723. of the Revised Code wherein he shall enter each procedural step required by Chapters 5721. and 5723. of the Revised Code. Each […]
Effective: November 2, 2018 Latest Legislation: House Bill 34 – 132nd General Assembly As used in sections 5721.30 to 5721.43 of the Revised Code: (A) “Tax certificate,” “certificate,” or “duplicate certificate” means a document that may be issued as a physical certificate, in book-entry form, or through an electronic medium, at the discretion of the […]
Effective: November 2, 2018 Latest Legislation: House Bill 34 – 132nd General Assembly (A)(1) After receipt of a duplicate of the delinquent land list compiled under section 5721.011 of the Revised Code, or a delinquent land list compiled previously under that section, the county treasurer may select from the list parcels of delinquent land the […]
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 […]
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 […]
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. […]
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, […]
Effective: September 4, 2014 Latest Legislation: Senate Bill 172 – 130th General Assembly (A)(1) Except as otherwise provided in division (A)(2) of this section, the purchaser of a tax certificate sold as part of a block sale pursuant to section 5721.32 of the Revised Code may transfer the certificate to any person, and any other […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (A)(1) At any time after one year from the date shown on the tax certificate as the date the tax certificate was sold, and not later than the end of the certificate period, a certificate holder, except for a county land reutilization […]
