Several times a month the Prosecutor's Office requests a status update from the Treasurer's Office on parcels from the annual delinquent tax publish list. The parcels are usually a mix of the largest delinquencies and the oldest.
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 taxes current or enter into a payment plan with the Treasurer's Office. If no response is received, the Prosecutor's Office files a complaint for foreclosure with the Clerk of Courts.
As soon as the complaint is filed with the Clerk of Courts, additional fees accrue. These fees change on a regular basis. These fees are payable at the Clerk of Courts 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 or enter into a payment plan for past due taxes with the Treasurer's office.
Note: To redeem property, the taxpayer pays the amount of taxes that are past due, including court cost and fees. The taxpayer will be on the same payment cycle as everyone else for current taxes.
If the past due taxes are paid current, the taxpayer must go to the Clerk of Courts to pay the amount of court costs owed. If the taxpayer enters into a payment plan, the Prosecutor's office must still file a judgment entry with a hold status (the case remains open in the courts) until the 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 Butler County Sheriff 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 at www.butlersheriff.org.
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. cashiers check, money order, cash). The Treasurer's office collects only the taxes. The Clerk of Courts and Sheriff's office will collect charges due to them.
* ORC 5721.2: States that a taxpayer may enter into a payment plan up until the confirmation entry.
* Prosecutor Opinion: A taxpayer may redeem a property from a foreclosure action by paying the taxes currently owed at the time of the foreclosure action.
