Ohio 5721. Delinquent Lands.
- 5721.01. Definitions.
- · · · [5721.01.1] 5721.011.County auditor to make list and duplicate of delinquent lands.
- 5721.02. Collection of delinquent taxes.
- · · · [5721.02.1] 5721.021.Employment of collectors.
- 5721.03. Delinquent tax list; delinquent vacant land tax list.
- 5721.04. Apportionment of expenses of publishing delinquent tax lists.
- 5721.05. [Repealed]
- 5721.06. Form of notice.
- 5721.07. [Repealed]
- 5721.08. Certification of delinquent lands omitted from list.
- 5721.09. County auditor to act as agent of the state.
- 5721.10. State to have first lien; foreclosure proceedings; partial payment of delinquent taxes.
- 5721.11. Notice to purchasers of delinquent lands.
- 5721.12. Delinquent entry transferred each year.
- 5721.13. Delinquent land tax certificate; master list of delinquent tracts.
- 5721.14. Foreclosure and forfeiture proceedings against vacant lands.
- 5721.15. Form of notices.
- 5721.16. Judgment of foreclosure; findings; order of sale.
- 5721.17. Foreclosure against property that includes building constituting a public nuisance.
- 5721.18. Foreclosure proceedings on lien of state.
- · · · [5721.18.1] 5721.181.Forms.
- 5721.19. Finding; appraisal and sale.
- · · · [5721.19.1] 5721.191.Form for advertisement of sale.
- · · · [5721.19.2] 5721.192.Deficiency judgment.
- 5721.20. Unclaimed moneys remaining to owner.
- 5721.21. Validity of tax certificate or master list.
- 5721.22. Correction of duplicate when erroneously returned delinquent.
- 5721.23. Tax commissioner to administer chapter; action by attorney general; expenses.
- 5721.24. Entry marked "redeemed" made upon tax duplicate and delinquent tax list.
- 5721.25. Redemption of delinquent land; delinquent tax contract.
- 5721.26. Redemption where co-owner is not joined.
- 5721.27. Erroneous charge of taxes.
- 5721.28. Tax commissioner to provide documents.
- 5721.29. Maintenance of records by county auditor.
Tax Certificates.
- 5721.30. Definitions.
- 5721.31. Selection of parcels for tax certificate sales; notice to owner or interested parties; advertising of sale; administration fund; regional sales.
- 5721.32. Auction of tax certificates; register of certificate holders; owner cannot purchase certificate.
- 5721.33. Negotiated sale of certificates; prohibited purchasers.
- 5721.34. Certificate is void where delinquency previously satisfied; effect of EPA exemption from or remission of taxes.
- 5721.35. Certificate vests lien in holder; priority; recording; perfection of security interest in certificate.
- 5721.36. Transfer of certificate; effect of registering security interest; duplicate certificates.
- 5721.37. Filing of request for foreclosure or notice of intent to foreclose; foreclosure proceedings.
- 5721.38. Right of redemption.
- 5721.39. Judgment of foreclosure; sale of parcel.
- 5721.40. Forfeiture of twice unsold parcel to holder.
- 5721.41. Interest charges.
- 5721.42. Additional tax certificate issued upon satisfaction of subsequent delinquency.
- 5721.43. Prohibited contact between certificate holder and owner.
- 5721.46. Determination that delinquent taxes charged against minerals are uncollectible.