2006 Ohio Revised Code - 323.25. Enforcement of tax lien.

§ 323.25. Enforcement of tax lien.
 

When taxes charged against an entry on the tax duplicate, or any part of such taxes, are not paid within sixty days after delivery of the delinquent land duplicate to the county treasurer as prescribed by section 5721.011 [5721.01.1] of the Revised Code, the county treasurer shall enforce the lien for such taxes by civil action in the treasurer's official capacity as treasurer, for the sale of such premises, in the court of common pleas of the county in the same way mortgage liens are enforced. After the civil action has been instituted, but before the filing of an entry of confirmation of sale pursuant to the action, any person entitled to redeem the land may do so 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 the civil action, and by demonstrating that the property is in compliance with all applicable zoning regulations, land use restrictions, and building, health, and safety codes. 
 

If the delinquent land duplicate lists minerals or rights to minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the Revised Code, the county treasurer may enforce the lien for taxes against such minerals or rights to minerals by civil action, in the treasurer's official capacity as treasurer, in the manner prescribed by this section, or proceed as provided under section 5721.46 of the Revised Code. 
 

If service by publication is necessary, such publication shall be made once a week for three consecutive weeks instead of as provided by the Rules of Civil Procedure, and the service shall be complete at the expiration of three weeks after the date of the first publication. If the prosecuting attorney determines that service upon a defendant may be obtained ultimately only by publication, the prosecuting attorney may cause service to be made simultaneously by certified mail, return receipt requested, ordinary mail, and publication. The county treasurer shall not enforce the lien for taxes against real property to which any of the following applies: 

(A) The real property is the subject of an application for exemption from taxation under section 5715.27 of the Revised Code and does not appear on the delinquent land duplicate; 

(B) The real property is 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 in accordance with that section; 

(C) A tax certificate respecting that property has been sold under section 5721.32 or 5721.33 of the Revised Code; provided, however, that nothing in this division shall prohibit the county treasurer or the county prosecuting attorney from enforcing the lien of the state and its political subdivisions for taxes against a certificate parcel with respect to any or all of such taxes that at the time of enforcement of such lien are not the subject of a tax certificate. 

Upon application of the plaintiff, the court shall advance such cause on the docket, so that it may be first heard. 
 

HISTORY: RS § 1104; 73 v 163; 73 v 218; 77 v 13; 83 v 156; 95 v 93; 97 v 403; GC §§ 2667, 2668; 114 v 825; 121 v 202; Bureau of Code Revision, 10-1-53; 133 v S 304 (Eff 11-18-69); 139 v H 379 (Eff 9-21-82); 140 v H 379 (Eff 7-2-84); 143 v H 576 (Eff 3-27-91); 143 v S 332 (Eff 1-10-91); 147 v S 59 (Eff 10-14-97); 147 v H 371 (Eff 2-25-98); 148 v H 493. Eff 10-27-2000; 150 v H 127, § 1, eff. 3-11-04.

 

Effect of Amendments

H.B. 127, Acts 2003, effective March 11, 2004, in the introductory paragraph, transferred the last sentence to the second paragraph, and added the present last sentence; and inserted "county" in the present third paragraph.