Ohio Code 5721.08 – Certification of delinquent lands omitted from list
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If a county auditor by inadvertence or mistake omits any delinquent lands from the delinquent land list, he shall charge the lands and lots with the taxes, assessments, interest, and penalty if such taxes, assessments, interest, and penalty with which the lands and lots stand charged have not been paid in full before the tenth day of August of the next succeeding year. He shall also record and certify them as part of the delinquent list.
Terms Used In Ohio Code 5721.08
- Delinquent lands: means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes, as defined in section 323. See Ohio Code 5721.01