Ohio Code § 5721.011

§ 5721.011.

Immediately after each settlement required by division (C) of section 321.24 of the Revised Code , each county auditor shall compile, in substantially the same form as the list and

duplicate prepared pursuant to section 319.28 of the Revised Code , a list and duplicate of all delinquent lands in the auditor's county.  In any such list there may be included lands that have been omitted from a prior

list.  Lands on which the only unpaid taxes are amounts claimed in good faith not to be

due in complaints pending under section 5715.19 of the Revised Code and lands that are the subject of an application for exemption from taxation under section 5715.27 of the Revised Code shall not be included in the list.  The delinquent land list and duplicate shall contain the description of the property

and the name of the person in whose name it is listed as they appear on the tax list

of the previous tax year and the total amount of all taxes, assessments, recoupment

charges, penalties, and interest due and unpaid against the entry at the settlement

and shall set forth as separate items any interest required to be so entered under

divisions (B)(1), (2), and (3) of section 323.121 of the Revised Code.  The original list shall be kept in the office of the auditor, and the duplicate

shall be certified and delivered to the county treasurer within thirty days after

the settlement required by division (C) of section 321.24 of the Revised Code .