(A) As used in this chapter:
(1) "Delinquent lands" means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes, as defined in section
323.01 of the Revised Code, remain unpaid at the time a settlement is made between the county treasurer and auditor pursuant to division (C) of section
321.24 of the Revised Code.
(2) "Delinquent vacant lands" means all lands that have been delinquent lands for at least one year and that are unimproved by any dwelling.
(3) "County land reutilization corporation" means a county land reutilization corporation organized under Chapter 1724. of the Revised Code.
(B) As used in sections
5719.04,
5721.03, and
5721.31 of the Revised Code and in any other sections of the Revised Code to which those sections are applicable, a "newspaper" or "newspaper of general circulation" has the same meaning as in section
7.12 of the Revised Code.
R.C. §5721.01
Amended by 130th General Assembly File No. TBD, SB 172,§1, eff. 9/4/2014.
Amended by 129th General AssemblyFile No.28,HB 153, §101.01, eff. 9/29/2011.
Amended by 128th General AssemblyFile No.9,HB 1, §101.01, eff. 10/16/2009.
Effective Date: 02-25-1998; 09-28-2006; 2008 SB353 04-07-2009 .