Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5721. DELINQUENT LANDS |
Section 5721.01. Delinquent lands definitions |
Section 5721.011. County auditor to compile list and duplicate of delinquent lands |
Section 5721.02. Collection of delinquent taxes |
Section 5721.021. Employing collectors to collect delinquent taxes |
Section 5721.03. Couny auditor to compile delinquent tax list and delinquent vacant land tax list - publication |
Section 5721.04. Apportionment of expenses of publishing delinquent tax lists and display notices |
Section 5721.05. [Repealed] |
Section 5721.06. Form of notice |
Section 5721.07. [Repealed] |
Section 5721.08. Certification of delinquent lands omitted from list |
Section 5721.09. County auditor to act as agent of the state |
Section 5721.10. State shall have first lien - foreclosure proceedings - partial payment of delinquent taxes |
Section 5721.11. Notice to purchasers of delinquent lands |
Section 5721.12. Delinquent entry transferred each year |
Section 5721.13. Delinquent land tax certificate - master list of delinquent tracts |
Section 5721.14. Foreclosure and forfeiture proceedings against vacant lands |
Section 5721.15. Form of notices |
Section 5721.16. Judgment of foreclosure and forfeiture - findings - order of sale |
Section 5721.17. Foreclosure proceeding against property that includes building constituting a public nuisance |
Section 5721.18. Foreclosure proceedings on lien of state |
Section 5721.181. Substance of forms |
Section 5721.19. Finding - appraisal and sale |
Section 5721.191. Form for advertisement of sale |
Section 5721.192. Deficiency judgment |
Section 5721.20. Unclaimed moneys remaining to owner |
Section 5721.21. Validity of delinquent land tax certificate or master list of delinquent tracts |
Section 5721.22. Correction of duplicate when erroneously returned delinquent |
Section 5721.23. Tax commissioner to administer chapter - prosecution by attorney general - expenses |
Section 5721.24. Entry marked redeemed made upon tax duplicate and delinquent tax list |
Section 5721.25. Redemption of delinquent land |
Section 5721.26. Redemption where co-owner is not joined |
Section 5721.27. Erroneous charge of taxes |
Section 5721.28. Tax commissioner to provide documents |
Section 5721.29. County auditor to keep and maintain records |
Section 5721.30. Tax certificate definitions |
Section 5721.31. Selecting parcels for tax certificate sales |
Section 5721.32. Sale of tax certificates by public auction |
Section 5721.33. Negotiating sale of number of tax certificates |
Section 5721.34. Void certificate where delinquency previously satisfied |
Section 5721.35. Tax certificate vests in certificate holder first lien previously held by state and its taxing districts |
Section 5721.36. Transferring tax certificate |
Section 5721.37. Filing request for foreclosure |
Section 5721.371. Private attorney's fees in tax certificate actions |
Section 5721.38. Right to redeem |
Section 5721.381. Payment of certificate redemption price before foreclosure |
Section 5721.39. Judgment of foreclosure |
Section 5721.40. Forfeiture of parcel remaining unsold after two sales |
Section 5721.41. Interest charges |
Section 5721.42. Issuing additional tax certificate upon satisfaction of subsequent delinquency |
Section 5721.43. Prohibiting demand for payment of tax certificate during year following purchase |
Section 5721.46. Determining delinquent taxes charged against minerals are uncollectible |