Delinquent Tax Sales
"On receipt of a delinquent vacant land tax certificate or a master list of delinquent vacant tracts, a county prosecuting attorney shall institute a foreclosure proceeding under section 323.25 or 5721.18 of the Ohio Revised Code." (ORC 5721.14)
The Gallia County Treasurer's Office, as provided for in the Ohio Revised Code, can sale property for delinquent taxes. These sales can be held at various times throughout the year and are advertised in the "Public Notice" section of the Gallipolis Daily Tribune prior to Sheriff's Sale.
Steps for Foreclosure:
1. Once the parcel is certified delinquent and the Treasurer's receives the Prosecutor's Delinquent Land List, with that parcel listed, foreclosure can begin.
2. The taxpayer is notified by certified mail that they are in jeopardy of foreclosure. They have 28 days to respond from date of delivery. During this period of time a title search is done and the deed is checked by the Gallia County Engineer's Office. If no arrangements for payment are made, the Treasurer's Office will file a "Complaint & Notice of Foreclosure" with the Gallia County Clerk of Courts.
3. The Clerk of Courts will send, by certified mail, a copy of the "Complaint & Notice of Foreclosure" to the taxpayer. They have 28 days to respond from date of delivery. If the taxpayer's address is unknown the "Notice of Foreclosure" must be by "Service by Publication" for 3 consecutive weeks (usually on Wednesday's) in the Gallipolis Daily Tribune "Public Notice" section. If no payment arrangements for the taxes plus court costs are made, the foreclosure will proceed.
4. Additional documents will be filed with the Clerk of Courts. A starting bid will be determined Including: court costs, delinquent & prorated taxes through date of sale and a date of sale will be set.
5. The Clerk of Courts will issue the "Order of Sale" & the "Notice of Sale" to be published for 3 consecutive weeks prior to date of the sale.
6. The parcel will be sold to the highest bidder by the Sheriff's Office on the Courthouse steps.
7. Once the moneys have been received from the successful bidder. The "Order of Confirmation & Distribution" will be filed the Clerk of Courts.
8. A Sheriff s Deed will be prepared.