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Ohio Revised Code Search

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30 day exemption lodging tax
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Section 5721.14 | Foreclosure and forfeiture proceedings against vacant lands.

... the Revised Code. (C) Within thirty days after the filing of a complaint, the clerk of the court in which the complaint was filed shall cause a notice of foreclosure and forfeiture substantially in the form of the notice set forth in division (B) of section 5721.15 of the Revised Code to be published either (1) once a week for three consecutive weeks in a newspaper of general circulation in the county or (2) once...

Section 5721.15 | Form of notices.

... is hereby given that on the __________ day of __________, ____, the county treasurer of __________ county, Ohio, filed a complaint in the __________ court of __________, Ohio, at __________ (stating the city), for the foreclosure of liens and forfeiture of property for delinquent taxes, assessments, charges, penalties, and interest against certain real property situated in such county, as described in that complaint...

Section 5721.16 | Judgment of foreclosure and forfeiture - findings - order of sale.

...o that owner, the auditor within thirty days after such discovery shall add the difference between that amount and the sale price to the amount of taxes that then stand charged against the parcel and is payable at the next succeeding date for payment of real property taxes. As used in this paragraph, "immediate family" means a spouse who resides in the same household and children. (B) Each parcel affected by the cou...

Section 5721.17 | Foreclosure proceeding against property that includes building constituting a public nuisance.

...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 building subject to a receivership under section 3767.41 of the Revised Code, the prosecuting attorney may institute a foreclosure proceeding under section 5721.18 of the Revised Code or a foreclos...

Section 5721.18 | Foreclosure proceedings on lien of state.

...l judgment and satisfaction. Within ten days after obtaining a judgment, the prosecuting attorney shall notify the treasurer in writing that judgment has been rendered. If there is a copy of a written delinquent tax contract attached to the certificate or an asterisk next to an entry on the master list, or if a copy of a delinquent tax contract is received from the auditor prior to the commencement of the proceeding ...

Section 5721.181 | Substance of forms.

... is hereby given that on the __________ day of __________, ____, the county treasurer of __________ county, Ohio, filed a complaint in the __________ court of __________, Ohio, at __________ (stating the city), for the foreclosure of liens for delinquent taxes, assessments, charges, penalties, and interest against certain real property situated in such county, as described in that complaint. The object of the actio...

Section 5721.19 | Finding - appraisal and sale.

...o that owner, the auditor within thirty days after such discovery shall add the difference between that amount and the sale price to the amount of taxes that then stand charged against the parcel and is payable at the next succeeding date for payment of real property taxes. As used in this paragraph, "immediate family" means a spouse who resides in the same household and children. (B) Each parcel affected by the co...

Section 5721.191 | Form for advertisement of sale.

..._, Ohio, on ___________, the __________ day of _______________, ____ If any parcel does not receive a sufficient bid or is not otherwise disposed of according to law, it may be offered for sale, under the same terms and conditions of the first sale and at the same time of day and at the same place, on ________________, the ____________ day of _____________, ___, for an amount that equals at least (insert here, as in ...

Section 5721.192 | Deficiency judgment.

...commendation to the court within thirty days from the date that the court notified it under this division. (C) In determining whether to enter the deficiency judgment, the court shall consider all relevant factors, including, but not limited to, the following: (1) Whether the owner of record or, in the case of forfeited lands, the last owner of record, appears to have owned the parcel only for speculative purposes,...

Section 5721.20 | Excess foreclosure proceeds.

...ss shall be forfeited to the delinquent tax and assessment collection fund created under section 321.261 of the Revised Code, or in counties that have established a county land reutilization corporation fund under section 321.263 of the Revised Code, to the county land reutilization corporation fund.

Section 5721.21 | Validity of delinquent land tax certificate or master list of delinquent tracts.

...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 other respects it is sufficiently described on the duplicate, and the taxes, assessments, interest, and penalty set forth in said certificate or master list were due and unpaid at that time.

Section 5721.22 | Correction of duplicate when erroneously returned delinquent.

...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 auditor shall correct the duplicate and issue an abatement for penalties and interest added to such land on account of such error, the same as provided for in making errors ...

Section 5721.23 | Tax commissioner to administer chapter - prosecution by attorney general - expenses.

...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 in the name of the officer whose duty it is to perform such act or to institute such proceeding, and the acts and proceedings of the tax commissioner in such behalf s...

Section 5721.24 | Entry marked redeemed made upon tax duplicate and delinquent tax list.

...im 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 land list "redeemed," and the county auditor shall, after each settlement period, revise the list of delinquent lands, or city or town lots, by writing "redeemed" in the margin provided for that purpose on all such tracts of land,...

Section 5721.25 | Redemption of delinquent land.

...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, assessments, penalties, interest, and charges then due and unpaid, and the costs incurred in any proceeding instit...

Section 5721.26 | Redemption where co-owner is not joined.

...f lots described in any delinquent land tax certificate or delinquent vacant land tax certificate, and a person having such right in that property fails to join in the redemption of such delinquent land tax or for any cause cannot be joined in any such redemption, the county auditor may entertain the application of so many of such persons as join in the application, and may make a certificate releasing such portion o...

Section 5721.27 | Erroneous charge of taxes.

...s 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 the county treasurer for such taxes and assessments of the preceding year, the county auditor or treasurer shall not make the deduction from the duplicate, of such taxes, assessments, interest, and penalty but it shall be chargeable t...

Section 5721.28 | Tax commissioner to provide documents.

...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.

Section 5721.29 | County auditor to keep and maintain records.

...on a form as prescribed in section 5715.30 of the Revised Code, and said certificate shall bear the county auditor's signature with his official seal affixed thereto. Said certificate shall be received in all courts within the state, as prima facie evidence of the existence of such instruments, and as conclusive evidence of the existence of such records.

Section 5721.30 | Tax certificate definitions.

... is delivered through and including the day immediately preceding the day on which the certificate redemption price is paid; (3) The fee, if any, charged by the county treasurer to the purchaser of the certificate under division (J) of section 5721.33 of the Revised Code; (4) Any other fees charged by any county office in connection with the recording of tax certificates. (G) "Certificate rate of interest" means t...

Section 5721.31 | Selecting parcels for tax certificate sales.

..., the county treasurer, at least thirty days prior to the date of sale or transfer of such tax certificates, shall send written notice of the sale or transfer by certified mail to the last known tax-mailing address of the record owner of the property or parcel and may send such notice to all parties with an interest in the property that has been recorded in the property records of the county pursuant to section 317.0...

Section 5721.32 | Sale of tax certificates by public auction.

...refundable at the end of bidding on the day of the auction, unless the registrant is the winning bidder for one or more tax certificates or one or more blocks of tax certificates, in which case the fee may be applied toward the deposit required by this section. (3) The county treasurer may require a person who wishes to bid on one or more parcels to submit a letter from a financial institution stating that the bidde...

Section 5721.33 | Negotiating sale of number of tax certificates.

...e otherwise allowed under sections 5721.30 to 5721.43 of the Revised Code, not to exceed six years after the date the tax certificate was sold or transferred; (3) The amount to be paid in private attorney's fees related to tax certificate foreclosures, subject to section 5721.371 of the Revised Code; (4) Any other terms of the sale or transfer that the county treasurer, in the treasurer's discretion, determines app...

Section 5721.34 | Void certificate where delinquency previously satisfied.

...ed Code. (D) If an application for the exemption from and remission of taxes made under section 3735.67 or 5715.27 of the Revised Code, or under any other section of the Revised Code under the jurisdiction of the director of environmental protection, is granted for a parcel for which a tax certificate has been sold, the county treasurer shall refund to the certificate holder, in the manner provided in this section,...

Section 5721.35 | Tax certificate vests in certificate holder first lien previously held by state and its taxing districts.

...corder. (2) Notwithstanding Chapter 1309., Title LIII, or any other provision of the Revised Code, a secured party holding a security interest in a tax certificate or memorandum thereof may perfect that security interest only by one of the following methods: (a) Possession; (b) Registering the tax certificate with the county treasurer in the name of the secured party, or its agent or custodian, as certificate ...