Ohio § 5721.011
Full text of Ohio Ohio Revised Code § 5721.011, with citation guidance and answers to common questions.
§ 5721.011.
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 delinquent lands in the auditor's county. In any such list there may be included lands that have been omitted from a prior
list. Lands on which the only unpaid taxes are amounts claimed in good faith not to be
due in complaints pending under section 5715.19 of the Revised Code and lands that are the subject of an application for exemption from taxation under section 5715.27 of the Revised Code shall not be included in the list. The delinquent land list and duplicate shall contain the description of the property
and the name of the person in whose name it is listed as they appear on the tax list
of the previous tax year and the total amount of all taxes, assessments, recoupment
charges, penalties, and interest due and unpaid against the entry at the settlement
and shall set forth as separate items any interest required to be so entered under
divisions (B)(1), (2), and (3) of section 323.121 of the Revised Code. The original list shall be kept in the office of the auditor, and the duplicate
shall be certified and delivered to the county treasurer within thirty days after
the settlement required by division (C) of section 321.24 of the Revised Code .
Frequently Asked Questions About Ohio § 5721.011
What does Ohio Revised Code § 5721.011 cover?
Section 5721.011 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5721.011?
A common citation format is "Ohio Revised Code § 5721.011" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5721.011 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.