Annually, before the first day of October, the township fiscal officer shall certify to the county auditor the names of the property owners and a description of their lands that are delinquent as to waste disposal service charges. The auditor then shall place the charges on the tax duplicate for the ensuing December installment of taxes, for collection.
Delinquent list certified to county auditor - collection
Ohio Rev. Code Ann. § 505.33, under Chapter 505 | Trustees.
Ohio Rev. Code Ann. § 505.33