Ohio Revised Code Chapter 5721 - Delinquent Lands

• Section 5721.01 - Delinquent Lands Definitions.
  (A) As used in this chapter: (1) "Delinquent lands" means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes,...
• Section 5721.011 - County Auditor To Compile List And Duplicate Of Delinquent Lands.
  Immediately after each settlement required by division (C) of section 321.24 of the Revised Code, each county auditor shall compile, in substantially the same...
• Section 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...
• Section 5721.021 - Employing Collectors To Collect Delinquent Taxes.
  If the board of county commissioners serving a county with a population of at least two hundred thousand deems it necessary, it may, with...
• Section 5721.03 - Couny Auditor To Compile Delinquent Tax List And Delinquent Vacant Land Tax List - Publication.
  (A) At the time of making the delinquent land list, as provided in section 5721.011 of the Revised Code, the county auditor shall compile...
• Section 5721.04 - Apportionment Of Expenses Of Publishing Delinquent Tax Lists And Display Notices.
  The proper and necessary expenses of publishing the delinquent tax lists, delinquent vacant land tax lists, and display notices provided for by sections 5719.04...
• Section 5721.05 - [Repealed].
  Effective Date: 10-10-1980
• Section 5721.06 - Form Of Notice.
  (A) (1) The form of the notice required to be attached to the published delinquent tax list by division (B)(3) of section 5721.03 of...
• Section 5721.07 - [Repealed].
  Effective Date: 09-21-1982
• Section 5721.08 - Certification Of Delinquent Lands Omitted From List.
  If a county auditor by inadvertence or mistake omits any delinquent lands from the delinquent land list, he shall charge the lands and lots...
• Section 5721.09 - County Auditor To Act As Agent Of The State.
  In all proceedings relating to delinquent and forfeited lands and the certification and sale thereof, the county auditor shall act as the agent of...
• Section 5721.10 - State Shall Have First Lien - Foreclosure Proceedings - Partial Payment Of Delinquent Taxes.
  Except as otherwise provided under sections 5721.30 to 5721.43 of the Revised Code, the state shall have the first lien on the lands and...
• Section 5721.11 - Notice To Purchasers Of Delinquent Lands.
  The county auditor shall enter upon the county auditor's tax list and county treasurer's duplicate, showing lands delinquent, the word "delinquent," and such entry...
• Section 5721.12 - Delinquent Entry Transferred Each Year.
  The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of...
• Section 5721.13 - Delinquent Land Tax Certificate - Master List Of Delinquent Tracts.
  (A) One year after certification of a delinquent land list, the county auditor shall make in duplicate a certificate, to be known as a...
• Section 5721.14 - Foreclosure And Forfeiture Proceedings Against Vacant Lands.
  Subject to division (A)(2) of this section, on receipt of a delinquent vacant land tax certificate or a master list of delinquent vacant tracts,...
• Section 5721.15 - Form Of Notices.
  The forms of caption, notice of foreclosure and forfeiture, and notice to property owners, lienholders, and other interested persons to be utilized in a...
• Section 5721.16 - Judgment Of Foreclosure And Forfeiture - Findings - Order Of Sale.
  (A) In its judgment of foreclosure and forfeiture rendered with respect to actions filed pursuant to section 5721.14 of the Revised Code, the court...
• Section 5721.17 - Foreclosure Proceeding Against Property That Includes Building Constituting A Public Nuisance.
  (A) Upon the delivery by the county auditor of a delinquent land tax certificate for, a delinquent vacant land tax certificate for, or a...
• Section 5721.18 - Foreclosure Proceedings On Lien Of State.
  The county prosecuting attorney, upon the delivery to the prosecuting attorney by the county auditor of a delinquent land or delinquent vacant land tax...
• Section 5721.181 - Substance Of Forms.
  The forms of caption, notice of foreclosure, and notice to property owners, lienholders, and other interested persons to be utilized in a foreclosure proceeding...
• Section 5721.19 - Finding - Appraisal And Sale.
  (A) In its judgment of foreclosure rendered with respect to actions filed pursuant to section 5721.18 of the Revised Code, the court or the...
• Section 5721.191 - Form For Advertisement Of Sale.
  (A) Subject to division (B) of this section, the form for the advertisement of a sale conducted pursuant to section 5721.19 of the Revised...
• Section 5721.192 - Deficiency Judgment.
  (A) If the proceeds from a sale of a parcel under section 5721.19 or 5723.06 of the Revised Code are insufficient to pay in...
• Section 5721.20 - Unclaimed Moneys Remaining To Owner.
  Except in cases where the property is transferred without sale to a municipal corporation, township, county, community development organization, or county land reutilization corporation...
• Section 5721.21 - Validity Of Delinquent Land Tax Certificate Or Master List Of Delinquent Tracts.
  No issuance of a delinquent land tax certificate or delivery of a master list of delinquent tracts shall be invalid on account of its...
• Section 5721.22 - Correction Of Duplicate When Erroneously Returned Delinquent.
  If the taxes and assessments charged on land or lots are regularly paid in full, and such land is erroneously returned delinquent, and the...
• Section 5721.23 - Tax Commissioner To Administer Chapter - Prosecution By Attorney General - Expenses.
  The tax commissioner shall administer this chapter. If any act or proceeding required by such sections is not done or instituted within the time...
• Section 5721.24 - Entry Marked Redeemed Made Upon Tax Duplicate And Delinquent Tax List.
  The county treasurer shall, upon receipt by him of all moneys due him for delinquent taxes, assessments, interest, and penalty on any tract of...
• Section 5721.25 - Redemption Of Delinquent Land.
  All delinquent land upon which the taxes, assessments, penalties, interest, or charges have become delinquent may be redeemed before foreclosure proceedings have been instituted...
• Section 5721.26 - Redemption Where Co-owner Is Not Joined.
  When joint tenants pursuant to a joint tenancy created prior to April 4, 1985, tenants with a right of survivorship, tenants in common, or...
• Section 5721.27 - Erroneous Charge Of Taxes.
  When any tract of land, or city or town lot is returned delinquent for nonpayment of taxes or assessments, and placed on the duplicate...
• Section 5721.28 - Tax Commissioner To Provide Documents.
  The tax commissioner shall provide the necessary documents to be used in carrying this chapter into effect, and the form of such documents shall...
• Section 5721.29 - County Auditor To Keep And Maintain Records.
  The county auditor shall keep a record of all delinquent lands sold by proceedings pursuant to Chapters 5721. and 5723. of the Revised Code...
• Section 5721.30 - Tax Certificate Definitions.
  As used in sections 5721.30 to 5721.43 of the Revised Code: (A) "Tax certificate," "certificate," or "duplicate certificate" means a document that may be...
• Section 5721.31 - Selecting Parcels For Tax Certificate Sales.
  (A) (1) After receipt of a duplicate of the delinquent land list compiled under section 5721.011 of the Revised Code, or a delinquent land...
• Section 5721.32 - Sale Of Tax Certificates By Public Auction.
  (A) The sale of tax certificates by public auction may be conducted at any time after completion of the advertising of the sale under...
• Section 5721.33 - Negotiating Sale Of Number Of Tax Certificates.
  (A) A county treasurer may, in the treasurer's discretion, negotiate the sale or transfer of any number of tax certificates with one or more...
• Section 5721.34 - Void Certificate Where Delinquency Previously Satisfied.
  (A) A county treasurer shall not sell any tax certificate respecting a parcel of delinquent land to which any of divisions (A)(1)(a) to (c)...
• Section 5721.35 - Tax Certificate Vests In Certificate Holder First Lien Previously Held By State And Its Taxing Districts.
  (A) Upon the sale and delivery of a tax certificate, the tax certificate vests in the certificate holder the first lien previously held by...
• Section 5721.36 - Transferring Tax Certificate.
  (A) (1) Except as otherwise provided in division (A)(2) of this section, the purchaser of a tax certificate sold as part of a block...
• Section 5721.37 - Filing Request For Foreclosure.
  (A) (1) At any time after one year from the date shown on the tax certificate as the date the tax certificate was sold,...
• Section 5721.371 - Private Attorney's Fees In Tax Certificate Actions.
  Private attorney's fees payable with respect to an action under sections 5721.30 to 5721.46 of the Revised Code are subject to the following conditions:...
• Section 5721.38 - Right To Redeem.
  (A) At any time prior to payment to the county treasurer by the certificate holder to initiate foreclosure proceedings under division (B) of section...
• Section 5721.381 - Payment Of Certificate Redemption Price Before Foreclosure.
  (A) At any time prior to payment to the county treasurer by a certificate holder to initiate foreclosure proceedings under division (B) of section...
• Section 5721.39 - Judgment Of Foreclosure.
  (A) In its judgment of foreclosure rendered in actions filed pursuant to section 5721.37 of the Revised Code, the court or board of revision...
• Section 5721.40 - Forfeiture Of Parcel Remaining Unsold After Two Sales.
  If any tax certificate parcel is twice offered for sale pursuant to section 5721.39 of the Revised Code and remains unsold for want of...
• Section 5721.41 - Interest Charges.
  All interest required under sections 5721.30 to 5721.43 of the Revised Code is simple interest, to be calculated on a principal amount and not...
• Section 5721.42 - Issuing Additional Tax Certificate Upon Satisfaction Of Subsequent Delinquency.
  After the settlement required under division (C) of section 321.24 of the Revised Code, the county treasurer shall notify the certificate holder of the...
• Section 5721.43 - Prohibiting Demand For Payment Of Tax Certificate During Year Following Purchase.
  (A) Without the prior written consent of the county treasurer, no person shall directly, through an agent, or otherwise, initiate contact with the owner...
• Section 5721.46 - Determining Delinquent Taxes Charged Against Minerals Are Uncollectible.
  If the county treasurer, by means of the remedies provided by law or otherwise, determines that delinquent lands containing or producing minerals or any...

Last modified: October 10, 2016