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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5721.12 | Delinquent entry transferred each year.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5721 Delinquent Lands
 
Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
PDF:
Download Authenticated PDF
 

The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry "Delinquent" shall follow the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid.

Available Versions of this Section