Effective: July 18, 1990
Latest Legislation: House Bill 387 - 118th General Assembly
(A) Upon the delivery by the county auditor of a delinquent land tax certificate for, a delinquent vacant land tax certificate for, or a master list of delinquent vacant tracts or delinquent tracts that includes, any property on which is located a building subject to a receivership under section 3767.41 of the Revised Code, the prosecuting attorney may institute a foreclosure proceeding under section 5721.18 of the Revised Code or a foreclosure and forfeiture proceeding under section 5721.14 of the Revised Code. The proceeds resulting from the sale of that property pursuant to a foreclosure or forfeiture sale shall be distributed in the order set forth in division (B)(1) or (2) of this section.
(B)(1) In rendering its judgment in a foreclosure proceeding under section 5721.18 of the Revised Code that relates to property as described in division (A) of this section and in ordering the distribution of the proceeds of the resulting foreclosure sale, a court shall comply with sections 5721.18 and 5721.19 of the Revised Code, except that the court shall order that the proceeds of the sale shall be distributed in the following order of priority:
(a) First, in satisfaction of any notes issued by the receiver pursuant to division (F) of section 3767.41 of the Revised Code, in their order of priority;
(b) Second, any unreimbursed expenses and other amounts paid in accordance with division (F) of section 3767.41 of the Revised Code by the receiver, and the fees of the receiver approved pursuant to division (H)(1) of that section;
(c) Third, any remaining proceeds in the order set forth in division (D) of section 5721.19 of the Revised Code.
(2) In rendering its judgment in a foreclosure and forfeiture proceeding under section 5721.14 of the Revised Code that relates to property as described in division (A) of this section and in ordering the distribution of the proceeds of the resulting forfeiture sale, a court shall comply with sections 5721.14 and 5721.16 and Chapter 5723. of the Revised Code, except that the court shall order that the proceeds of the sale shall be distributed in the following order of priority:
(a) First, in satisfaction of any notes issued by the receiver pursuant to division (F) of section 3767.41 of the Revised Code, in their order of priority;
(b) Second, any unreimbursed expenses and other amounts paid in accordance with division (F) of section 3767.41 of the Revised Code by the receiver, and the fees of the receiver approved pursuant to division (H)(1) of that section;
(c) Third, any remaining proceeds in the order set forth in division (A) of section 5723.18 of the Revised Code.
(C) If, after the distribution of available proceeds pursuant to division (B)(1) or (2) of this section, the proceeds from the foreclosure or forfeiture sale are insufficient to pay in full the notes, unreimbursed expenses and other amounts, and fees described in divisions (B)(1)(a) and (b) or (B)(2)(a) and (b) of this section, and the amounts due under division (D) of section 5721.19 or division (A) of section 5723.18 of the Revised Code, the court shall enter a deficiency judgment for the unpaid amount pursuant to section 5721.192 of the Revised Code.
(D) When property as described in division (A) of this section is the subject of a foreclosure proceeding under section 5721.18 of the Revised Code or a foreclosure and forfeiture proceeding under section 5721.14 of the Revised Code, the notice of foreclosure set forth in division (B) of section 5721.181 of the Revised Code and the notice set forth in division (C) of that section, the notice of foreclosure and forfeiture set forth in division (B) of section 5721.15 of the Revised Code and the notice set forth in division (C) of that section, and the advertisements for sale set forth in sections 5721.191 and 5723.10 of the Revised Code shall be modified to reflect the provisions of divisions (B) and (C) of this section.
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.