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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5721 | Delinquent Lands
Section 5721.08 | Certification of Delinquent Lands Omitted From List.
Universal Citation: Ohio Rev Code § 5721.08 (2021)
Effective: September 21, 1982
Latest Legislation: House Bill 379 - 114th General Assembly
If a county auditor by inadvertence or mistake omits any delinquent lands from the delinquent land list, he shall charge the lands and lots with the taxes, assessments, interest, and penalty if such taxes, assessments, interest, and penalty with which the lands and lots stand charged have not been paid in full before the tenth day of August of the next succeeding year. He shall also record and certify them as part of the delinquent list.
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