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SUBJECT
AND CITATION
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NUMBER OF TIMES PUBLISHED
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WHERE
PUBLISHED
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WHEN
PUBLISHED
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1.
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Public auction of property, real or personal, bought by state for unpaid state taxes, after one year redemption period has elapsed.
68 OS 231
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One
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LCN in the county where property is located
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Sale may be made after giving 30 days notice
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2.
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Notice of suspension and forfeiture of license for failure to file franchise tax report and pay taxes.
68 OS 1212
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One
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LCN of general circulation in the county in which general business office of each such corporation, association or organization is located
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Immediately upon receipt from Tax Commission
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3.
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Notice by County Assessor of date and hours of day of visit to each city, town or other place he will meet taxpayers to take lists of personal property and receive homestead exemption applications.
68 OS 2836
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One
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LCN
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At least 10 days prior to date of County Assessor’s appearance (notice may be published in manner of commercial advertising, rather than legal notice, and paid up to rates prevalent in the area for commercial advertising)
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4.
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Notice by Board of Equalization of increase or decrease in valuation of property.
68 OS 2882
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At least one time each week for two consecutive weeks
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At least one LCN
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Prior to implementation of increase or decrease
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5.
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Publication of financial statements and itemized statements of estimated needs and probable income from sources including ad valorem tax for current fiscal year of County Commissioners, city and town governing bodies, and boards of education of school districts.
68 OS 3002
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One
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In newspaper published in such political subdivision; if no such newspaper then LCN
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Prior to or within five days of filing deadline as follows: counties on or before August 17; incorporated towns by August 22; cities by August 27; and school districts by October 1 – or within five days after filing with county excise board by above dates
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6.
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Publication of estimate of needs by County Excise Board when estimate submitted improperly or inadequately by political subdivisions.
68 OS 3007
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One in weekly – two consecutive issues of daily newspaper.
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LCN
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As soon as possible
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7.
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Notice of time and place for hearings by County Excise Board where taxpayers may appear and be heard for or against statements of estimated needs as certified by political subdivisions.
68 OS 3013
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One
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LCN
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As determined by County Excise Board at its first annual meeting
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8.
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Notice of request for supplemental appropriations by political subdivisions.
68 OS 3021
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At least one
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LCN
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At least three days prior to date Excise Board considers request
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9.
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Publication by County Clerk that budgets and levies of political subdivisions are on file in his office for the inspection of any citizen.
68 OS 3022
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One
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LCN
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Immediately after copy of budgets and levies received by County Clerk
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10.
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Notice of illegality of any levy by political subdivision and that refund will be made of excess tax collected.
68 OS 3030
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One
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LCN
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Within 30 days from final determination of the illegality of all levies
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11.
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Publication by County Treasurer of names and addresses of persons owing delinquent personal property taxes stating amount due and if not paid within 30 days from date of publication shall be certified to County Clerk as tax lien.
68 OS 3102
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One
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LCN
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Within 60 days after April 1, and at least 30 days prior to docketing of personal tax lien
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12.
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Notice of sale of real property for delinquent taxes and special assessments by County Treasurer.
68 OS 3106
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Once each week for two consecutive weeks
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LCN in the county to be designated by the County Treasurer
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Prior to the third Friday in September preceding the sale
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13.
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Notice to owner that tax deed will be issued by County Treasurer unless redemption made within 60 days from date of first publication when owner cannot be found in county, are nonresidents of state, or address of owner is not known.
68 OS 3118
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Three successive weeks
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LCN published in county seat of the county in which such real estate is
located
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Any time after a date not exceeding 60 days prior to the expiration of two years subsequent to the day of sale
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14.
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Notice of resale of real estate that was purchased by the county at delinquent tax sale and unredeemed for two years from date of sale.
68 OS 3127
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Once a week for four consecutive weeks
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LCN to be designated by the County Treasurer
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Preceding such sale
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15.
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Sale of property acquired by the county under provisions of the resale tax laws.
68 OS 3135
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Once a week for three consecutive weeks
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LCN
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Preceding the sale
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