Ohio § 5721.06

§ 5721.06.

(A)(1) The form of the notice required to be attached to the published delinquent tax list

by division (B)(3) of section 5721.03 of the Revised Code shall be in substance as follows: “DELINQUENT LAND TAX NOTICE The lands, lots, and parts of lots returned delinquent by the county treasurer of

____________________ county, with the taxes, assessments, interest, 1 and penalties, charged against them agreeably to law, are contained and described

in the following list:  (Here insert the list with the names of the owners of such

respective tracts of land or town lots as designated on the delinquent tax list.  If, prior to seven days before the publication of the list, a delinquent tax contract

has been entered into under section 323.31 of the Revised Code , the owner's name may be stricken from the list or designated by an asterisk shown

in the margin next to the owner's name.) Notice is hereby given that the whole of such several lands, lots, or parts of lots

will be certified for foreclosure by the county auditor pursuant to law unless the

whole of the delinquent taxes, assessments, interest, and penalties are paid within

one year or unless a tax certificate with respect to the parcel is sold under section 5721.32 or 5721.33 of the Revised Code .  The names of persons who have entered into a written delinquent tax contract with

the county treasurer to discharge the delinquency are designated by an asterisk or

have been stricken from the list.” (2) If the county treasurer has certified to the county auditor that the treasurer intends

to offer for sale or assign a tax certificate with respect to one or more parcels

of delinquent land under section 5721.32 or 5721.33 of the Revised Code , the form of the notice shall include the following statement, appended after the

second paragraph of the notice prescribed by division (A)(1) of this section: “Notice also is hereby given that a tax certificate may be offered for sale or assigned

under section 5721.32 or 5721.33 of the Revised Code with respect to those parcels shown on this list.  If a tax certificate on a parcel is purchased, the purchaser of the tax certificate

acquires the state's or its taxing district's first lien against the property, and

an additional interest charge of up to eighteen per cent per annum shall be assessed

against the parcel.  In addition, failure by the owner of the parcel to redeem the tax certificate may

result in foreclosure proceedings against the parcel.  No tax certificate shall be offered for sale if the owner of the parcel has either

discharged the lien by paying to the county treasurer in cash the amount of delinquent

taxes, assessments, penalties, interest, and charges charged against the property,

or has entered into a valid delinquent tax contract pursuant to section 323.31 of the Revised Code to pay those amounts in installments.” (B) The form of the notice required to be attached to the published delinquent vacant

land tax list by division (B)(3) of section 5721.03 of the Revised Code shall be in substance as follows: “DELINQUENT VACANT LAND TAX NOTICE The delinquent vacant lands, returned delinquent by the county treasurer of_________________ county, with the taxes, assessments, interest, 2 and penalties charged against them according to law, and remaining delinquent for

one year, are contained and described in the following list:  (here insert the list

with the names of the owners of the respective tracts of land as designated on the

delinquent vacant land tax list.  If, prior to seven days before the publication of the list, a delinquent tax contract

has been entered into under section 323.31 of the Revised Code , the owner's name may be stricken from the list or designated by an asterisk shown

in the margin next to the owner's name.) Notice is hereby given that these delinquent vacant lands will be certified for foreclosure

or foreclosure and forfeiture by the county auditor pursuant to law unless the whole

of the delinquent taxes, assessments, interest, and penalties are paid within twenty-eight

days after the final publication of this notice.  The names of persons who have entered into a written delinquent tax contract with

the county treasurer to discharge the delinquency are designated by an asterisk or

have been stricken from the list.” 1

 Prior and current versions differ;  although no amendment to this language appears

in 2000 H 493, “interest,” appeared as “interests,” in 1997 H 371. 2

 Prior and current versions differ;  although no amendment to this language appears

in 2000 H 493, “interest,” appeared as “interests,” in 1997 H 371.