33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5721.01 Delinquent lands definitions
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(A) As used in this chapter: (1) "Delinquent lands" means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes, as defined in section 323.01 of the Revised Code, remain unpaid at the time a settlement is made between the county treasurer and…
Ohio Rev. Code Ann. § 5721.011 County auditor to compile list and duplicate of delinquent lands
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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 form as the list and duplicate prepared pursuant to section 319.28 of the Revised Code, a list and duplicate of all delin…
Ohio Rev. Code Ann. § 5721.02 Collection of delinquent taxes
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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 l…
Ohio Rev. Code Ann. § 5721.021 Employing collectors to collect delinquent taxes
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If the board of county commissioners serving a county with a population of at least two hundred thousand deems it necessary, it may, with the consent of the prosecuting attorney, authorize the county treasurer to employ collectors to collect the delinquent taxes on the list menti…