Delinquent Tax - Advertising of Delinquencies
- Prepare Advertisements for Delinquent Lands -§315.18
- Advertise Delinquent Personal Property Taxes - §5719.04
- Advertise Delinquent Real Estate Taxes - §5721.03
- Advertise Forfeited Lands - §5723.05
Each year, at the conclusion of the respective collection
periods, the Auditor prepares a Delinquent Duplicate. One copy is given to the
Treasurer, who then attempts to collect the delinquent taxes. The Auditor must
then advertise the Delinquent Duplicate (List) twice. The advertisement must be
in English in a newspaper of general paid circulation in the County. Prior to
the publication of the List, the Auditor must also publish once a week for two
weeks a display notice. This notice has certain wording prescribed by statute.
The Auditor, from information supplied by the Treasurer, must delete
the names of all taxpayers who have paid their delinquencies, entered into
undertakings with the Treasurer, or are bankrupt. In those cases where
publication deadlines prevent deletion, an asterisk is to be placed by the
names. The Auditor cannot publish any Delinquent Real Estate that was published
in a prior advertisement, unless a different tax year has become delinquent.
The Auditor cannot publish any Delinquent Personal Property that has filed a
petition for review and redetermination of the assessment with the Tax
Commissioner.
In the case of Delinquent Personal Property Taxes, the
Treasurer may foreclose on the property once published. In the case of
Delinquent Real Estate Taxes, the Treasurer may foreclose one year after
publication. Therefore the accuracy of the publications is paramount.
After the Treasurer has unsuccessfully tried twice to sell at public auction
any foreclosed real property, the land is forfeited to the State of Ohio. The
Auditor, as agent of the State, must then advertise the sale of forfeited
lands. The advertising requirements are substantially the same as for
Delinquent Real Estate as far as notices and frequency.
Prepared Under the Auspices of:
The County Auditor's Association
of Ohio
Nick Nelson, Warren County Auditor, President
Fran Lesser,
Executive Director
By the Office of Dusty Rhodes, Hamilton County
Auditor
Researched and Compiled By:
Kevin E. Pyle, Director of
Assessments