Ohio Revised Code Search
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Section 5721.03 | County auditor to compile delinquent tax list and delinquent vacant land tax list - publication.
...l circulation in the county or on a web site maintained or approved by the county. If the second publication is made on such a web site, the auditor shall remove or cause to be removed the list or lists from that web site two weeks after publication. (2) When publication is made in a newspaper of general circulation in the county, the auditor shall comply with the following requirements: (a) The newspaper shall m... |
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Section 5721.04 | Apportionment of expenses of publishing delinquent tax lists and display notices.
...district. The amounts retained shall be credited to the general fund of the county until the aggregate of all amounts paid in the first instance out of the treasury have been fully reimbursed. |
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Section 5721.06 | Form of notice.
....) Notice is hereby given that the whole of such several lands, lots, or parts of lots will be certified for foreclosure by the county auditor pursuant to law unless the whole of the delinquent taxes, assessments, interest, and penalties are paid within one year or unless a tax certificate with respect to the parcel is sold under section 5721.32 or 5721.33 of the Revised Code. The names of persons who have entered ... |
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Section 5721.08 | Certification of delinquent lands omitted from list.
...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 have not been paid in full before the tenth day of August of the next succeeding year. He shall also record and certify them as part of... |
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Section 5721.09 | County auditor to act as agent of the state.
...e certification and sale thereof, the county auditor shall act as the agent of the state. |
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Section 5721.10 | State shall have first lien - foreclosure proceedings - partial payment of delinquent taxes.
...21.01 to 5721.28 of the Revised Code, unless a tax certificate respecting that property has been sold or assigned under section 5721.32 or 5721.33 of the Revised Code, or unless such taxes are the subject of a valid delinquent tax contract under section 323.31 of the Revised Code for which the county treasurer has not made certification to the county auditor that the delinquent tax contract has become void. The court... |
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Section 5721.11 | Notice to purchasers of delinquent lands.
...ther persons acquiring any right, title, or interest in or to the land pertinent to which such entry is made, of the prior right and lien of the state under sections 323.01 to 323.79 or sections 5721.01 to 5721.28 of the Revised Code. |
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Section 5721.12 | Delinquent entry transferred each year.
...low the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid. |
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Section 5721.13 | Delinquent land tax certificate - master list of delinquent tracts.
...and the original certificate shall be filed with the prosecuting attorney. (B)(1) Twenty-eight days after the final publication of the delinquent vacant land tax list pursuant to section 5721.03 of the Revised Code if such list was published, the county auditor shall make in duplicate a certificate, to be known as the delinquent vacant land tax certificate, for each tract of land contained in the delinquent vacant l... |
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Section 5721.14 | Foreclosure and forfeiture proceedings against vacant lands.
...beginning one week thereafter, on a web site of the county or of the court, as selected by the clerk. Publication on the web site shall continue until one year after the date a judgment is rendered under section 5721.16 of the Revised Code with respect to such property. Any notice published on a web site shall identify the date the notice is first published on the web site. In lieu of the form prescribed in division ... |
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Section 5721.15 | Form of notices.
...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. The object of the action is to obtain from the court a judgment foreclos... |
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Section 5721.16 | Judgment of foreclosure and forfeiture - findings - order of sale.
...g with respect to each parcel of the amount of the taxes, assessments, charges, penalties, and interest, and the costs incurred in the foreclosure and forfeiture proceeding instituted against it, which are due and unpaid. The court shall order each parcel to be sold pursuant to Chapter 5723. of the Revised Code, without appraisal, for not less than the lesser of the following: (1) The fair market value of the parcel... |
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Section 5721.17 | Foreclosure proceeding against property that includes building constituting a public nuisance.
...Code. The proceeds resulting from the sale of that property pursuant to a foreclosure or forfeiture sale shall be distributed in the order set forth in division (B)(1) or (2) of this section. (B)(1) In rendering its judgment in a foreclosure proceeding under section 5721.18 of the Revised Code that relates to property as described in division (A) of this section and in ordering the distribution of the proceeds of th... |
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Section 5721.18 | Foreclosure proceedings on lien of state.
...beginning one week thereafter, on a web site of the county or of the court, as selected by the clerk of the court. Publication on the web site shall continue until one year after the date a judgment is rendered under section 5721.19 of the Revised Code with respect to such property. Any notices published on a web site shall identify the date the notice is first published on the web site. If proceeding under division ... |
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Section 5721.181 | Substance of forms.
...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 action is to obtain from the court a judgment foreclosing the tax liens against s... |
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Section 5721.19 | Finding - appraisal and sale.
...of such taxes and assessments, shall be credited to the county land reutilization corporation fund created by section 321.263 of the Revised Code to pay for the corporation's expenses. If such a resolution is in effect, the percentage of such taxes and assessments so provided shall be credited to that fund. (3) Following the payment required by division (D)(2) of this section, the amount found due for taxes, assess... |
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Section 5721.191 | Form for advertisement of sale.
... shall be as follows: "Notice of sale under judgment of foreclosure of liens for delinquent land taxes In the _______________ court of _____________, Ohio case no. in the matter of foreclosure of liens for delinquent land taxes county treasurer of _________________________, Ohio Plaintiff, vs. parcels of land encumbered with delinquent tax liens, Defendants. Whereas, judgment has been render... |
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Section 5721.192 | Deficiency judgment.
...723.06 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 incurred in the foreclosure proceeding, the foreclosure and forfeiture proceeding, or both foreclosure and forfeiture proceedings which are due and unpaid; and, if division (B)(1) or (2) of section 5721.17 of the Revised Code is applicable, any notes iss... |
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Section 5721.20 | Excess foreclosure proceeds.
...llection 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. |
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Section 5721.21 | Validity of delinquent land tax certificate or master list of delinquent tracts.
...linquent 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. |
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Section 5721.22 | Correction of duplicate when erroneously returned delinquent.
... 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 on the tax duplicate. |
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Section 5721.23 | Tax commissioner to administer chapter - prosecution by attorney general - expenses.
...penses incurred by the tax commissioner under this section in a county shall be borne by the county. Such expenses shall be certified and paid, and the proceeds of such payments shall be used in the manner provided by such sections. |
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Section 5721.24 | Entry marked redeemed made upon tax duplicate and delinquent tax list.
...he 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, or city or town lots entered "redeemed" upon the treasurer's duplicate, and he shall make a like entry on his tax list. |
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Section 5721.25 | Redemption of delinquent land.
...sessments and other charges shall be credited to those items in the order in which they became due. To the extent that the county treasurer, under section 321.341 of the Revised Code, had made advance payments to the several taxing districts, from sources other than the later collection of such taxes, of the current year unpaid taxes or current year delinquent taxes during the year when such tax... |
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Section 5721.26 | Redemption where co-owner is not joined.
...plication, and may make a certificate releasing such portion of the land or lot as the person making such application is entitled to in severalty upon partition, upon payment of the amount due under such delinquent land tax certificate or delinquent vacant land tax certificate, as is covered by the applicant's portion of the land described in such certificate. |