After the second-half tax collection is closed, Ohio Revised Code Section 5721.03 requires two publications of the delinquent tax list. The purpose of this is not to embarrass people, but to remind them in case they have mislaid their tax bill or forgotten to pay. This allows payment and avoids any foreclosure process being started.
If taxes remain unpaid for a year after the delinquent tax list is publicized, interest charges begin accumulating on the unpaid balance. The parcels also become eligible for tax foreclosure. This foreclosure process is initiated and managed by the County Treasurer’s Office. They have other options in place that can help a taxpayer make payments and avoid losing his or her property to foreclosure. For information about a property in danger of tax foreclosure, contact the County Treasurer's Office at 740-702-3080.