The Auditor is further required to compile a delinquent vacant land tax list of all delinquent vacant lands prior to the institution of any foreclosure and forfeiture actions against delinquent vacant lands under section 5721.14 of the Revised Code or any foreclosure actions against delinquent vacant lands under section 5721.18 of the Revised Code.

Lands that have been included in a previously published delinquent tax list are not included in the delinquent tax list so long as taxes have remained delinquent on such lands for the entire intervening time.

Delinquent vacant lands will be certified for foreclosure or foreclosure and forfeiture by the auditor unless the taxes, assessments, interest, and penalties due and owing on them are paid.

E-Mail:  auditor@co.tuscarawas.oh.us