Ohio Rev. Code § 5721.12: Delinquent entry transferred each year.
Where this section sits in the code
- Title 57 Taxation
- Chapter 5721 Delinquent Lands
The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry "Delinquent" shall follow the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid.
Collected 2026-09-14T19:24:41Z. Source file · JSON