Real Estate / Tax Section
Real and Personal Property Tax Collection
The Real Estate / Tax Section of the Civil Division provides legal representation to the County Auditor, County Treasurer, and County Sheriff for purposes of collecting delinquent real estate and personal property taxes in the following cases:
- Foreclosure actions filed on behalf of the Treasurer
These actions are initiated on behalf of the County Treasurer pursuant to Ohio Revised Code Chapter 323 and Chapter 5721. The Treasurer’s lien for delinquent real estate taxes is generally considered to be a priority lien for purposes of the distribution of property sale proceeds.
- Participation in third party mortgage foreclosure actions
In cases where a property owner has defaulted on a mortgage loan and the default triggers the default provisions of a down payment assistance and/or rehabilitation loan provided to the property owner by the County Commissioners through the County’s Office of Community and Economic Development, or where the Treasurer has a lien for delinquent real estate taxes and is named as an interested party in a complaint filed by a mortgage company.
- Collection actions to secure delinquent personal property taxes
These actions are authorized by the provisions of Ohio Revised Code Chapter 5719 and allow the County Treasurer to initiate legal collection proceedings to recover delinquent personal property taxes.
- Filing of a Proof of Claim Form or other necessary documentation in Bankruptcy actions to secure payment of delinquent real and/or personal property taxes
A proof of claim form is generally filed with the U.S. Bankruptcy Court on behalf of the County Treasurer to secure payment of monies owed to the County for delinquent real or personal property taxes.
The Real Estate/Tax Section also provides representation for the County Auditor/County Board of Revision in cases involving appeals of assessed property values pending before the Court of Common Pleas in Geauga County and the Ohio Board of Tax Appeals in Columbus, Ohio.
HELPFUL RESOURCES/LINKS