reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5721.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.10 | State Shall Have First Lien - Foreclosure Proceedings - Partial Payment of Delinquent Taxes.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|Except as otherwise provided under sections 5721.30 to 5721.43 of the Revised Code, the state shall have the first lien on the lands and lots described in the delinquent land list, for the amount of taxes, assessments, interest, and penalty charged prior to the delivery of such list. If the taxes have not been paid for one year after having been certified as delinquent, the state shall institute foreclosure proceedings in the manner provided by section 323.25, sections 323.65 to 323.79, or sections 5721.01 to 5721.28 of the Revised Code, unless a tax certificate respecting that property has been sold or assigned under section 5721.32 or 5721.33 of the Revised Code, or unless such taxes are the subject of a valid delinquent tax contract under section 323.31 of the Revised Code for which the county treasurer has not made certification to the county auditor that the delinquent tax contract has become void. The court shall levy, as costs in the foreclosure proceedings instituted on the certification of delinquency, the cost of an abstract or certificate of title to the property described in the certification, if it is required by the court, to be paid into the general fund of the county. Sections 5721.01 to 5721.28 of the Revised Code do not prevent the partial payment of such delinquent taxes, assessments, interest, and penalty during the period the delinquency is being discharged in accordance with a delinquent tax contract under section 323.31 of the Revised Code, but the partial payments may be made and received as provided by law without prejudice to the right of the state to institute foreclosure proceedings for any amount then remaining unpaid, if the county treasurer certifies to the county auditor that the delinquent tax contract has become void.
Ohio Rev Code § 5721.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.11 | Notice to Purchasers of Delinquent Lands.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|The county auditor shall enter upon the county auditor's tax list and county treasurer's duplicate, showing lands delinquent, the word "delinquent," and such entry on said tax list and duplicate is notice to all purchasers or other persons acquiring any right, title, or interest in or to the land pertinent to which such entry is made, of the prior right and lien of the state under sections 323.01 to 323.79 or sections 5721.01 to 5721.28 of the Revised Code.
Ohio Rev Code § 5721.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.12 | Delinquent Entry Transferred Each Year.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|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.
Ohio Rev Code § 5721.20 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.20 | Unclaimed Moneys Remaining to Owner.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|Except in cases where the property is transferred without sale to a municipal corporation, township, county, community development organization, or county land reutilization corporation pursuant to the alternative redemption period procedures contained in section 323.78 of the Revised Code, any residue of moneys from the sale or foreclosure of lands remaining to the owner on the order of distribution, and unclaimed by such owner within sixty days from its receipt, shall be paid into the county treasury and shall be charged separately to the county treasurer by the county auditor, in the name of the supposed owner. The treasurer shall retain such excess in the treasury for the proper owner of such lands upon which the foreclosure was had, and upon demand by such owner, within three years from the date of receipt, shall pay such excess to the owner. If the owner does not demand payment of the excess within three years, then the excess shall be forfeited to the delinquent tax and assessment collection fund created under section 323.261 of the Revised Code, or in counties that have established a county land reutilization corporation fund under section 323.263 of the Revised Code, to the county land reutilization corporation fund. Last updated July 28, 2021 at 2:35 PM
Ohio Rev Code § 5721.21 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.21 | Validity of Delinquent Land Tax Certificate or Master List of Delinquent Tracts.

Effective: March 25, 1987|Latest Legislation:  House Bill 602 - 116th General Assembly|No issuance of a delinquent land tax certificate or delivery of a master list of delinquent tracts shall be invalid on account of its having been charged on the duplicate in a name other than that of the rightful owner, if in other respects it is sufficiently described on the duplicate, and the taxes, assessments, interest, and penalty set forth in said certificate or master list were due and unpaid at that time.
Ohio Rev Code § 5721.22 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.22 | Correction of Duplicate When Erroneously Returned Delinquent.

Effective: March 25, 1987|Latest Legislation:  House Bill 602 - 116th General Assembly|If the taxes and assessments charged on land or lots are regularly paid in full, and such land is erroneously returned delinquent, and the land is listed on the delinquent land tax certificate record or master list of delinquent lands, the county auditor shall correct the duplicate and issue an abatement for penalties and interest added to such land on account of such error, the same as provided for in making errors on the tax duplicate.
Ohio Rev Code § 5721.23 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.23 | Tax Commissioner to Administer Chapter - Prosecution by Attorney General - Expenses.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|The tax commissioner shall administer this chapter. If any act or proceeding required by such sections is not done or instituted within the time limited by such sections, the tax commissioner shall cause such act to be done or such proceeding instituted in the name of the officer whose duty it is to perform such act or to institute such proceeding, and the acts and proceedings of the tax commissioner in such behalf shall be considered valid and effectual to the same extent as if done or instituted within the time limited in such sections and by the officer required to perform such act or institute such proceeding. The attorney general shall, on the written request of the tax commissioner, institute and prosecute any such proceedings. All expenses incurred by the tax commissioner under this section in a county shall be borne by the county. Such expenses shall be certified and paid, and the proceeds of such payments shall be used in the manner provided by such sections.
Ohio Rev Code § 5721.24 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.24 | Entry Marked Redeemed Made Upon Tax Duplicate and Delinquent Tax List.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|The county treasurer shall, upon receipt by him of all moneys due him for delinquent taxes, assessments, interest, and penalty on any tract of land, or city or town lot, enter upon the tax duplicate and upon his copy of the delinquent land list "redeemed," and the county auditor shall, after each settlement period, revise the list of delinquent lands, or city or town lots, by writing "redeemed" in the margin provided for that purpose on all such tracts of land, or city or town lots entered "redeemed" upon the treasurer's duplicate, and he shall make a like entry on his tax list.
Ohio Rev Code § 5721.26 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.26 | Redemption Where Co-Owner Is Not Joined.

Effective: June 24, 1988|Latest Legislation:  House Bill 603 - 117th General Assembly|When joint tenants pursuant to a joint tenancy created prior to April 4, 1985, tenants with a right of survivorship, tenants in common, or coparceners have a property right in lands or town lots, or parts of lots described in any delinquent land tax certificate or delinquent vacant land tax certificate, and a person having such right in that property fails to join in the redemption of such delinquent land tax or for any cause cannot be joined in any such redemption, the county auditor may entertain the application of so many of such persons as join in the application, and may make a certificate releasing such portion of the land or lot as the person making such application is entitled to in severalty upon partition, upon payment of the amount due under such delinquent land tax certificate or delinquent vacant land tax certificate, as is covered by the applicant's portion of the land described in such certificate.
Ohio Rev Code § 5721.27 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.27 | Erroneous Charge of Taxes.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|When any tract of land, or city or town lot is returned delinquent for nonpayment of taxes or assessments, and placed on the duplicate of the succeeding year, and the owner or person liable to pay the taxes produces the receipt of the county treasurer for such taxes and assessments of the preceding year, the county auditor or treasurer shall not make the deduction from the duplicate, of such taxes, assessments, interest, and penalty but it shall be chargeable to the treasurer as if such receipt had not been produced. The treasurer shall receive such receipt in discharge of the tax or assessment for the year it is returned delinquent, with the penalty; and the auditor shall credit such treasurer with the amount and shall forthwith collect such taxes.
Ohio Rev Code § 5721.28 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.28 | Tax Commissioner to Provide Documents.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|The tax commissioner shall provide the necessary documents to be used in carrying this chapter into effect, and the form of such documents shall be uniform throughout the state.
Ohio Rev Code § 5721.29 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.29 | County Auditor to Keep and Maintain Records.

Effective: November 18, 1969|Latest Legislation:  Senate Bill 304 - 108th General Assembly|The county auditor shall keep a record of all delinquent lands sold by proceedings pursuant to Chapters 5721. and 5723. of the Revised Code wherein he shall enter each procedural step required by Chapters 5721. and 5723. of the Revised Code.Each county auditor shall compile and make up, in tabular form and alphabetical order, separate lists of the names and description of the property as it appears on the tax list, date of sale, name of purchaser, amount bid, amount paid, costs, total, and date of county auditor's or sheriff's deed.The county auditor shall compile a complete alphabetical index, direct and reverse, of all sales, after the completion of the annual sale, of all lots and lands, advertised for sale pursuant to section 5723.05 of the Revised Code.A certificate that all procedural steps have been complied with shall be made on a form as prescribed in section 5715.30 of the Revised Code, and said certificate shall bear the county auditor's signature with his official seal affixed thereto. Said certificate shall be received in all courts within the state, as prima facie evidence of the existence of such instruments, and as conclusive evidence of the existence of such records.
Ohio Rev Code § 5721.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.35 | Tax Certificate Vests in Certificate Holder First Lien Previously Held by State and Its Taxing Districts.

Effective: January 30, 2014|Latest Legislation:  House Bill 72 - 130th General Assembly|(A) Upon the sale and delivery of a tax certificate, the tax certificate vests in the certificate holder the first lien previously held by the state and its taxing districts under section 5721.10 of the Revised Code for the amount of taxes, assessments, interest, and penalty charged against a certificate parcel, superior to all other liens and encumbrances upon the parcel described in the tax certificate, in the amount of the certificate redemption price, except liens for delinquent taxes that attached to the certificate parcel prior to the attachment of the lien being conveyed by the sale of such tax certificate. With respect to the priority as among such first liens of the state and its taxing districts for different years, the priority shall be determined by the date such first liens of the state and its taxing districts attached pursuant to section 323.11 of the Revised Code, with first priority to the earliest attached lien and each immediately subsequent priority based upon the next earliest attached lien. (B)(1) A certificate holder or the county treasurer may record the tax certificate or memorandum thereof in the office of the county recorder of the county in which the certificate parcel is situated, as a mortgage of land under division (A) (20) of section 317.08 of the Revised Code. The county recorder shall index the certificate in the indexes provided for under section 317.18 of the Revised Code. If the lien is subsequently canceled, the cancellation also shall be recorded by the county recorder. (2) Notwithstanding Chapter 1309., Title LIII, or any other provision of the Revised Code, a secured party holding a security interest in a tax certificate or memorandum thereof may perfect that security interest only by one of the following methods:(a) Possession;(b) Registering the tax certificate with the county treasurer in the name of the secured party, or its agent or custodian, as certificate holder;(c) Recording the name of the secured party in the tax certificate register in the office of the county treasurer of the county in which the certificate parcel is situated.
Ohio Rev Code § 5721.371 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.371 | Private Attorney's Fees in Tax Certificate Actions.

Effective: September 28, 2016|Latest Legislation:  House Bill 390 - 131st General Assembly|(A) Private attorney's fees payable with respect to an action under sections 5721.30 to 5721.46 of the Revised Code are subject to the following conditions:(1) The fees must be reasonable.(2) Fees exceeding two thousand five hundred dollars shall be paid only if authorized by a court order.(B)(1) Fees less than or equal to two thousand five hundred dollars shall be presumed to be reasonable.(2) If the private attorney's fees payable are fixed and not determined on an hourly basis, the court shall not consider or require evidence of hours expended or hourly rates.(3) The terms of a sale negotiated under section 5721.33 of the Revised Code may include the amount to be paid in private attorney's fees, subject to division (A)(2) of this section.
Ohio Rev Code § 5721.372 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.372 | Private Selling Officer's Fees.

Effective: September 28, 2016|Latest Legislation:  House Bill 390 - 131st General Assembly|(A) A private selling officer's fees payable with respect to an action under sections 5721.30 to 5721.46 of the Revised Code are subject to both of the following conditions:(1) The fees must be reasonable.(2) Fees exceeding five per cent of the sale price of the property, if such amount is greater than seven hundred fifty dollars, shall be paid only if authorized by a court order.(B)(1) Fees less than or equal to seven hundred fifty dollars shall be presumed to be reasonable.(2) The terms of a sale negotiated under section 5721.33 of the Revised Code may include the amount to be paid in private selling officer's fees, subject to division (A) of this section.(C) As used in this section, "private selling officer" has the same meaning as in section 2329.01 of the Revised Code.
Ohio Rev Code § 5721.373 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.373 | Title Agent's or Title Insurance Company's Fees.

Effective: September 28, 2016|Latest Legislation:  House Bill 390 - 131st General Assembly|(A) A title agent's or title insurance company's fees payable with respect to an action under sections 5721.30 to 5721.46 of the Revised Code are subject to the following conditions:(1) The fees must be reasonable.(2) Fees exceeding five hundred dollars shall be paid only if authorized by a court order.(B)(1) Fees less than or equal to five hundred dollars shall be presumed to be reasonable.(2) The terms of a sale negotiated under section 5721.33 of the Revised Code may include the amount to be paid in title agent's or title company's fees, subject to division (A) of this section.
Ohio Rev Code § 5721.381 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.381 | Payment of Certificate Redemption Price Before Foreclosure.

Effective: September 23, 2008|Latest Legislation:  House Bill 562 - 127th General Assembly|(A) At any time prior to payment to the county treasurer by a certificate holder to initiate foreclosure proceedings under division (B) of section 5721.37 of the Revised Code, the owner of record of the certificate parcel or any other person entitled to redeem that parcel may pay the county treasurer the certificate redemption price for the tax certificate with the oldest lien against the parcel. Such a payment cancels that lien and voids the certificate. Upon receipt of the payment, the county treasurer shall make an entry to that effect in the tax certificate register, shall deposit the payment to the credit of the tax certificate redemption fund, and shall notify the certificate holder by ordinary first class or certified mail or by binary means that the lien has been canceled and that payment on the certificate is forthcoming. The treasurer shall pay the holder of that certificate promptly. (B) A person who makes a payment to the county treasurer under division (A) of this section for the tax certificate with the oldest lien may make additional payments under that division for other tax certificates related to the parcel, in priority order based on the earliest date of attachment of the liens.(C) A property owner or other person shall make, and the county treasurer shall accept and apply, payments under this section only in priority order based on the earliest date of attachment of the liens.
Ohio Rev Code § 5721.40 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.40 | Forfeiture of Parcel Remaining Unsold After Two Sales.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|If any tax certificate parcel is twice offered for sale pursuant to section 5721.39 of the Revised Code and remains unsold for want of bidders, the officer who conducted the sales shall certify to the court or board of revision that the parcel remains unsold after two sales. The court or board of revision, by entry, shall order the parcel forfeited to the certificate holder who filed the request for foreclosure or notice of intent to foreclose under section 5721.37 of the Revised Code. The clerk of the court shall certify copies of the court's order to the county treasurer. The county treasurer shall notify the certificate holder by ordinary and certified mail, return receipt requested, that the parcel remains unsold, and shall instruct the certificate holder of the manner in which the holder shall obtain the deed to the parcel. The officer who conducted the sales shall prepare and record the deed conveying title to the parcel to the certificate holder. Nothing in this section impedes, abridges, or restricts a certificate holder from instituting foreclosure proceedings under sections 323.65 to 323.79 of the Revised Code.Upon transfer of the deed to the certificate holder under this section, all right, title, claim, and interest in the certificate parcel are transferred to and vested in the certificate holder. The title to the parcel is incontestable in the certificate holder and is free and clear of all liens and encumbrances, except the following:(A) A federal tax lien, notice of which was properly filed in accordance with section 317.09 of the Revised Code prior to the date that the foreclosure proceeding was instituted under section 5721.37 of the Revised Code and which was foreclosed in accordance with 28 U.S.C. 2410(c);(B) Easements and covenants of record running with the land that were created prior to the time the taxes or assessments, for the nonpayment of which a tax certificate was issued, became due and payable.
Ohio Rev Code § 5721.41 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.41 | Interest Charges.

Effective: September 23, 2008|Latest Legislation:  House Bill 562 - 127th General Assembly|All interest required under sections 5721.30 to 5721.43 of the Revised Code is simple interest, to be calculated on a principal amount and not compounded on earned interest. The interest charged shall equal one-twelfth of the annual interest rate multiplied by the principal amount. Interest charges under those sections shall accrue on a monthly basis, on the first day of the month following the beginning of the period during which interest accrues and on the first day of each subsequent month. Notwithstanding the preceding sentence, the six per cent charge described in division (E)(1)(b) of section 5721.30 of the Revised Code shall apply even if the tax certificate is redeemed before the first day of the month following the date that the certificate is purchased.
Ohio Rev Code § 5721.42 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5721 | Delinquent Lands|Section 5721.42 | Issuing Additional Tax Certificate Upon Satisfaction of Subsequent Delinquency.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|After the settlement required under division (C) of section 321.24 of the Revised Code, the county treasurer shall notify the certificate holder of the most recently issued tax certificate, by ordinary first class or certified mail or by binary means, that the certificate holder may purchase a subsequent tax certificate by paying all delinquent taxes on the related certificate parcel the lien against which has not been transferred by the sale of a tax certificate. During the thirty days after receiving the notice, the certificate holder possesses the exclusive right to purchase the subsequent tax certificate by paying those amounts to the county treasurer. The amount of the payment shall constitute a separate lien against the certificate parcel that shall be evidenced by the issuance by the treasurer to the certificate holder of an additional tax certificate with respect to the delinquent taxes so paid on the related certificate parcel. The amount of the payment as set forth in the tax certificate shall earn interest at the rate of eighteen per cent per year. The certificate period of each subsequent tax certificate shall terminate on the expiration date of the certificate period of the most recent tax certificate for the same certificate parcel.