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Ohio Laws and Rules
(A) As used in this section: (1) “Active duty” has the same meaning as in division (F) of section 5919.34 of the Revised Code. (2......constitute delinquent taxes and shall not be placed on the delinquent land list or delinquent manufactured home tax list unless the contract becomes...
Except as provided in section 323.134 of the Revised Code, immediately upon receipt of any tax duplicate from the county auditor, but not less......close of the second half tax collection period. After delivery of the delinquent land duplicate as prescribed in section 5721.011 of the Revised...
If one-half of the current taxes charged against an entry of real estate is not paid on or before the thirty-first day of December of the year......delinquent taxes on such entry, which shall be placed on the delinquent land list and duplicate pursuant to section 5721.011 of the Revised Code...
...taxes, are not paid within sixty days after delivery of the delinquent land duplicate to the county treasurer as prescribed by section 5721.011......section 5715.27 of the Revised Code and does not appear on the delinquent land duplicate; (B) The real property is the subject of a valid...
(A)(1) A person who owns agricultural real property or owns and occupies residential real property or a manufactured or mobile home......shall be filed with the county auditor, who shall attach the copy to the delinquent land tax certificate, delinquent vacant land tax certificate...
If a county treasurer determines, for a tract or lot of real property on the delinquent land list and duplicate on which no taxes have been paid for at least five years, that the delinquent amounts are most likely uncollectible except through foreclosure or through foreclosure and forfeiture...
...penalties and interest charged on any tax list and duplicate or delinquent land list in any county against any entry of real estate, the county......payment of costs as it deems equitable. (D) The tax duplicate or the delinquent land tax certificate or master list of delinquent tracts filed...
...county auditor makes the certification of the delinquent land list under section 5721.011 of the Revised Code; (2) In the case of agricultural lands, at any time after two years after the county auditor makes the certification of the delinquent land list under section 5721.011 of the Revised...
(A) As used in this section: (1) “Immediate family” means a spouse, who resides in the same household, and children. (2) “Nonproductive......one year after the lot or parcel has been certified delinquent on the delinquent land list compiled under section 5721.011 of the Revised Code...
(A) As used in this section: (1) “Immediate family” means a spouse who resides in the same household, and children. (2) “Nuisance......one year after the lot or parcel is certified delinquent on the delinquent land list compiled under section 5721.011 of the Revised Code; (b...
Immediately after each settlement required by division (C) of section 321.24 of the Revised Code, each county auditor shall compile, in substantially......5715.27 of the Revised Code shall not be included in the list. The delinquent land list and duplicate shall contain the description of the property...
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 publication of the delinquent tax list...
(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......delinquent on the date of the certification of the delinquent land list containing that land. Effective Date: 10-27-2000; 09-28-2006; 2008 SB353...
...section 5721.03 of the Revised Code shall be in substance as follows: “DELINQUENT LAND TAX NOTICE The lands, lots, and parts of lots returned......assign a tax certificate with respect to one or more parcels of delinquent land under section 5721.32 or 5721.33 of the Revised Code, the form...
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 and lots stand charged...