us-oh/stat
Ohio Rev. Code § 5721.02
Collection of delinquent taxes
The office of the county treasurer shall be kept open to receive the payment of delinquent real property taxes, from the date of the delivery of the delinquent land duplicate provided for in section 5721.011 of the Revised Code, until the final publication of the delinquent tax list and the delinquent vacant land tax list as provided in section 5721.03 of the Revised Code, in order that the name of any taxpayer appearing on either list, who prior to seven days before the first publication of that list pays the delinquent taxes in full, may be stricken from that list and in order that the name of each person appearing on either list, who prior to seven days before the publication of that list enters into a delinquent tax contract under section 323.31 of the Revised Code to pay the delinquent taxes in installments, may be stricken from that list or an asterisk may be entered in the margin next to the person's name. If payment in full is made subsequent to the first publication and prior to seven days before the second publication of either list, the name of the taxpayer shall be eliminated from the second publication.
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In this chapter (40 sections)
- 5721.01 · Delinquent lands definitions
- 5721.02 · Collection of delinquent taxes
- 5721.03 · County auditor to compile delinquent tax list and delinquent…
- 5721.04 · Apportionment of expenses of publishing delinquent tax lists…
- 5721.06 · Form of notice
- 5721.08 · Certification of delinquent lands omitted from list
- 5721.09 · County auditor to act as agent of the state
- 5721.10 · State shall have first lien - foreclosure proceedings -…
- 5721.011 · County auditor to compile list and duplicate of delinquent…
- 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…
- 5721.14 · Foreclosure and forfeiture proceedings against vacant lands
- 5721.15 · Form of notices
- 5721.16 · Judgment of foreclosure and forfeiture - findings - order of…
- 5721.17 · Foreclosure proceeding against property that includes…
- 5721.18 · Foreclosure proceedings on lien of state
- 5721.19 · Finding - appraisal and sale
- 5721.20 · Excess foreclosure proceeds
- 5721.021 · Employing collectors to collect delinquent taxes
- 5721.21 · Validity of delinquent land tax certificate or master list of…
- 5721.22 · Correction of duplicate when erroneously returned delinquent
- 5721.23 · Tax commissioner to administer chapter - prosecution by…
- 5721.24 · Entry marked redeemed made upon tax duplicate and delinquent…
- 5721.25 · Redemption of delinquent land
- 5721.26 · Redemption where co-owner is not joined
- 5721.27 · Erroneous charge of taxes
- 5721.28 · Tax commissioner to provide documents
- 5721.29 · County auditor to keep and maintain records
- 5721.30 · Tax certificate definitions
- 5721.31 · Selecting parcels for tax certificate sales
- 5721.32 · Sale of tax certificates by public auction
- 5721.33 · Negotiating sale of number of tax certificates
- 5721.34 · Void certificate where delinquency previously satisfied
- 5721.35 · Tax certificate vests in certificate holder first lien…
- 5721.36 · Transferring tax certificate
- 5721.37 · Filing request for foreclosure
- 5721.38 · Right to redeem
- 5721.39 · Judgment of foreclosure
- 5721.40 · Forfeiture of parcel remaining unsold after two sales