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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 5721.22 | Correction of duplicate when erroneously returned delinquent.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5721 Delinquent Lands
 
Effective:
March 25, 1987
Latest Legislation:
House Bill 602 - 116th General Assembly
PDF:
Download Authenticated PDF
 

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 on the tax duplicate.

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