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Tax Foreclosure: Per section 323.25 of the Ohio Revised Code, if taxes are not paid within sixty days from the date they are certified delinquent, the property is subject to foreclosure for tax delinquency.
Tax Foreclosure Proceedings:
- Several times a month the County Prosecutor's Office requests a status update from the County Treasurer's Office of parcels listed on the Delinquent Tax List. The parcels are usually a mix of the largest delinquencies and the oldest tax years.
- If the status of the parcel has not changed, the Prosecutor's Office mails a Demand Letter to the taxpayer giving them 14 days to either pay the past due taxes owed or enter into a Delinquent Tax Contract with the County Treasurer, if they are eligible. (Ohio Revised Code sections 323.31 and 5721.25 outline eligibility requirements for a Delinquent Tax Contract.)
- If no response is received, the Prosecutor's Office files a Complaint for Foreclosure with the County Clerk of Courts. As soon as the Complaint is filed, additional fees accrue. These fees change on a regular basis and must be paid directly to Clerk of Court's Office.
- After the Complaint is filed, a Summons is delivered to the taxpayer/owner by certified mail. The taxpayer has 28 days to respond. If the taxpayer responds within the 28-day period they have the option to either pay the past due taxes owed or enter into a Delinquent Tax Contract with the County Treasurer, if they are eligible. Note: To redeem the property, the taxpayer must pay the full amount of taxes that are past due, including court costs and fees. The taxpayer will be on the same payment cycle as everyone else for current taxes.
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- The taxpayer must also go to the Clerk of Courts and pay the full amount of court costs owed.
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- If the taxpayer enters into a Delinquent Tax Contract, the Prosecutor's Office must still file a Judgment Entry with a hold status (the case remains open in the courts) until the payment plan is either paid in full or voided due to non-payment.
- If the taxpayer does not respond within the 28-day period, a Judgment Entry is filed.
- If the situation remains unresolved after an additional 28 to 30-day period, an Order of Sale is placed on the parcel and the County Sheriff's Office schedules a sale date.
- Once a sale date is established it is advertised in local newspapers for three consecutive weeks prior to the sale. This information is also available on the Sheriff's website.
- Any payoff prior to the sale must include all taxes, fees, advertising costs, and sheriff's costs. Payment must be in the form of certified funds (i.e. cashier's check, money order, or cash). The Treasurer's office collects only the taxes. The Clerk of Courts and Sheriff's Office collect charges due to them.
