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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5721 | Delinquent Lands
Section 5721.12 | Delinquent Entry Transferred Each Year.
Universal Citation: Ohio Rev Code § 5721.12 (2021)
Effective: September 21, 1982
Latest Legislation: House Bill 379 - 114th General Assembly
The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry "Delinquent" shall follow the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid.
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