Effective: May 9, 2000
Latest Legislation: House Bill 495 - 123rd General Assembly
The forms of caption, notice of foreclosure and forfeiture, and notice to property owners, lienholders, and other interested persons to be utilized in a foreclosure and forfeiture proceeding instituted pursuant to section 5721.14 of the Revised Code shall be as follows:
(A) Form of caption:
"In the __________ court of __________, Ohio,
in the matter of the foreclosure
of liens and forfeiture of property
for delinquent land taxes by action in rem.
County treasurer of __________ county, Ohio,
Plaintiff
vs.
Parcels of land encumbered with delinquent tax liens,
defendants"
(B) Form of notice of foreclosure and forfeiture:
"__________ court __________ county, Ohio
Notice of foreclosure of liens and forfeiture of property for delinquent land taxes, by action in rem by county treasurer of __________ county, Ohio
Public notice is hereby given that on the __________ day of __________, ____, the county treasurer of __________ county, Ohio, filed a complaint in the __________ court of __________, Ohio, at __________ (stating the city), for the foreclosure of liens and forfeiture of property for delinquent taxes, assessments, charges, penalties, and interest against certain real property situated in such county, as described in that complaint.
The object of the action is to obtain from the court a judgment foreclosing the tax liens against such real estate, forfeiting the property to the state, and ordering the sale of such real estate for the satisfaction of the tax liens on it.
Such action is brought against the real property only and no personal judgment shall be entered in it. However, if, pursuant to the action, the property is sold for an amount that is less than the amount of the delinquent taxes, assessments, charges, penalties, and interest against it, the court, in a separate order, may enter a deficiency judgment against the owner of record of a parcel for the amount of the difference; if that owner of record is a corporation, the court may enter the deficiency judgment against the stockholder holding a majority of that corporation's stock.
The permanent parcel number of each parcel included in such action; the full street address of the parcel, if available; a description of the parcel as set forth in the associated delinquent vacant land tax certificate or master list of delinquent vacant tracts; a statement of the amount of the taxes, assessments, charges, penalties, and interest due and unpaid on the parcel; the name and address of the last known owner of the parcel as they appear on the general tax list; and the names and addresses of each lienholder and other person with an interest in the parcel identified in a statutorily required title search relating to the parcel; all as more fully set forth in the complaint, are as follows:
(Here set forth the respective permanent parcel numbers, street addresses, descriptions, names and addresses of owners, lienholders, and other interested persons, and statements of amounts due as taxes, assessments, charges, penalties, and interest, together with the respective serial numbers assigned to each parcel if the complaint covers more than one parcel. If parcels are identified in this notice by permanent parcel number only, instead of also with a complete legal description, as authorized by division (C) of section 5721.14 of the Revised Code, here also set forth where the complete legal description of the parcel may be obtained.)
Any person owning or claiming any right, title, or interest in, or lien upon, any parcel of real property above listed may file an answer in such action setting forth the nature and amount of interest owned or claimed and any defense or objection to the foreclosure and forfeiture. Such answer shall be filed in the office of the undersigned clerk of the court, and a copy of the answer shall be served on the prosecuting attorney, on or before the __________ day of __________, ____ (twenty-eight days after the date of final publication of this notice).
If no answer is filed with respect to a parcel listed in the complaint, on or before the date specified as the last day for filing an answer, a judgment of foreclosure and forfeiture will be taken by default as to that parcel. Any parcel as to which a foreclosure and forfeiture is taken by default shall be sold for the satisfaction of the taxes, assessments, charges, penalties, and interest, and the costs incurred in the foreclosure and forfeiture proceeding, which are due and unpaid.
At any time prior to the filing of an entry of confirmation of sale, any owner or lienholder of, or other person with an interest in, a parcel listed in the complaint may redeem the parcel by tendering to the treasurer the amount of the taxes, assessments, charges, penalties, and interest due and unpaid on the parcel, together with all costs incurred in the proceeding instituted against the parcel under section 5721.14 of the Revised Code. Upon the filing of any entry of confirmation of sale, there shall be no further equity of redemption. After the filing of any such entry, any person claiming any right, title, or interest in, or lien upon, any parcel shall be forever barred and foreclosed of any such right, title, or interest in, lien upon, and any equity of redemption in, such parcel.
_________________________
Clerk of the Court
___________________ Court
___________________, Ohio"
(C) Form of notice to owner, lienholders, and other persons with an interest in a parcel:
"To the person to whom this notice is addressed:
You are the last known owner, according to the general tax list, or a lienholder of, or a person with another interest in, the following described parcel:
(Description as shown in complaint)
Such parcel has been included in an action instituted by the county treasurer, being case No. ________ filed in the __________ court, ___________, Ohio, on __________, ____, seeking the foreclosure, forfeiture, and sale of such parcel for the nonpayment of delinquent taxes, assessments, charges, penalties, and interest (specify which) in the amount of $__________
Any person owning or claiming any right, title, or interest in, or lien upon, such parcel may file an answer in the action setting forth the nature and amount of the person's interest and any defense or objection to the foreclosure and forfeiture. Any such answer shall be filed in the office of the undersigned clerk of the court, and a copy of the answer shall be served upon the prosecuting attorney, on or before __________, ____ (twenty-eight days after the publication of the associated notice of foreclosure and forfeiture in accordance with law).
If no answer is filed, a judgment of foreclosure and forfeiture will be taken by default and such parcel shall be ordered sold for the satisfaction of the tax lien on it.
If, pursuant to the action, the property is sold for an amount that is less than the amount of the delinquent taxes, assessments, charges, penalties, and interest against it, the court, in a separate order, may enter a deficiency judgment against the owner of record of a parcel for the amount of the difference. If that owner of record is a corporation, the court may enter the deficiency judgment against the stockholder holding a majority of that corporation's stock.
At any time prior to the filing of any entry of confirmation of sale, any owner or lienholder of, or other person with an interest in, a parcel may redeem the parcel by tendering to the treasurer the full amount of the taxes, assessments, charges, penalties, and interest due and unpaid on the parcel, together with all costs incurred in the proceeding instituted against the parcel under section 5721.14 of the Revised Code. Upon the filing of any entry confirming the sale of the parcel, there shall be no further equity of redemption. After the filing of any such entry, any person claiming any right, title, or interest in, or lien upon, the parcel shall be forever barred and foreclosed of any such right, title, or interest in, lien upon, and any equity of redemption in, the parcel.
_________________________
Clerk of the Court
___________________ Court
___________________, Ohio"
Structure Ohio Revised Code
Chapter 5721 | Delinquent Lands
Section 5721.01 | Delinquent Lands Definitions.
Section 5721.011 | County Auditor to Compile List and Duplicate of Delinquent Lands.
Section 5721.02 | Collection of Delinquent Taxes.
Section 5721.021 | Employing Collectors to Collect Delinquent Taxes.
Section 5721.04 | Apportionment of Expenses of Publishing Delinquent Tax Lists and Display Notices.
Section 5721.06 | Form of Notice.
Section 5721.08 | Certification of Delinquent Lands Omitted From List.
Section 5721.09 | County Auditor to Act as Agent of the State.
Section 5721.11 | Notice to Purchasers of Delinquent Lands.
Section 5721.12 | Delinquent Entry Transferred Each Year.
Section 5721.13 | Delinquent Land Tax Certificate - Master List of Delinquent Tracts.
Section 5721.14 | Foreclosure and Forfeiture Proceedings Against Vacant Lands.
Section 5721.15 | Form of Notices.
Section 5721.16 | Judgment of Foreclosure and Forfeiture - Findings - Order of Sale.
Section 5721.18 | Foreclosure Proceedings on Lien of State.
Section 5721.181 | Substance of Forms.
Section 5721.19 | Finding - Appraisal and Sale.
Section 5721.191 | Form for Advertisement of Sale.
Section 5721.192 | Deficiency Judgment.
Section 5721.20 | Unclaimed Moneys Remaining to Owner.
Section 5721.21 | Validity of Delinquent Land Tax Certificate or Master List of Delinquent Tracts.
Section 5721.22 | Correction of Duplicate When Erroneously Returned Delinquent.
Section 5721.24 | Entry Marked Redeemed Made Upon Tax Duplicate and Delinquent Tax List.
Section 5721.25 | Redemption of Delinquent Land.
Section 5721.26 | Redemption Where Co-Owner Is Not Joined.
Section 5721.27 | Erroneous Charge of Taxes.
Section 5721.28 | Tax Commissioner to Provide Documents.
Section 5721.29 | County Auditor to Keep and Maintain Records.
Section 5721.30 | Tax Certificate Definitions.
Section 5721.31 | Selecting Parcels for Tax Certificate Sales.
Section 5721.32 | Sale of Tax Certificates by Public Auction.
Section 5721.33 | Negotiating Sale of Number of Tax Certificates.
Section 5721.34 | Void Certificate Where Delinquency Previously Satisfied.
Section 5721.36 | Transferring Tax Certificate.
Section 5721.37 | Filing Request for Foreclosure.
Section 5721.371 | Private Attorney's Fees in Tax Certificate Actions.
Section 5721.372 | Private Selling Officer's Fees.
Section 5721.373 | Title Agent's or Title Insurance Company's Fees.
Section 5721.38 | Right to Redeem.
Section 5721.381 | Payment of Certificate Redemption Price Before Foreclosure.
Section 5721.39 | Judgment of Foreclosure.
Section 5721.40 | Forfeiture of Parcel Remaining Unsold After Two Sales.
Section 5721.41 | Interest Charges.
Section 5721.42 | Issuing Additional Tax Certificate Upon Satisfaction of Subsequent Delinquency.
Section 5721.43 | Prohibiting Demand for Payment of Tax Certificate During Year Following Purchase.
Section 5721.46 | Determining Delinquent Taxes Charged Against Minerals Are Uncollectible.