LAW
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Ohio Laws and Rules
(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. (B) If the county treasurer discovers or determines...
If the county treasurer, by means of the remedies provided by law or otherwise, determines that delinquent lands containing or producing minerals......5713.04, 5713.05, and 5713.06 of the Revised Code, have appeared on the delinquent land list and duplicate for five years and that taxes charged...
...parcel subsequent to the delivery to the county prosecuting attorney of the delinquent land or delinquent vacant land tax certificate or master list......5721.14 of the Revised Code has been instituted; and any parcel of delinquent land with respect to which a foreclosure proceeding pursuant to section...
...compile and deliver to the electing subdivision a list of all delinquent land within the electing subdivision with respect to which a foreclosure......shall notify the electing subdivision of the identity of all delinquent land within the subdivision whenever a foreclosure proceeding pursuant...
An electing subdivision may accept a conveyance in lieu of foreclosure of any delinquent land from the proper owners thereof. Such conveyance may......charges delinquent at the time of the conveyance of the delinquent land to the electing subdivision. Effective Date: 04-05-1991; 2008 SB353...
(A) As used in this section: (1) “Eligible delinquent land” means delinquent land or delinquent vacant land, as defined in section 5721.01......pertain to delinquent land or be fairly apportioned to it by the county treasurer. (4) “Tax foreclosure sale” means a sale of delinquent land...