Ohio Revised Code
Section 323.31
outlines provisions
for a
Delinquent Tax
Contract
which may be
established by the
Greene County
Treasurer enabling a
taxpayer to make
scheduled delinquent
installments on real
property tax.
A
Delinquent
Tax Contract
is initiated when
the owner of the
property comes into
the Greene County
Treasurer’s office,
signs the contract
and pays the
first delinquent
installment and any
current tax that may
be due. The
Delinquent Tax
Contract permits
two-years to
pay off the prior
delinquency.
Payments for
delinquent
installments may be
made at any time
during the same
month they are
due; however the
delinquent
installment must be
received or
postmarked on or
before the last day
of same month.
-
The Treasurer
establishes the
amount of each
delinquent
installment.
-
A separate bill
will be mailed
semi-annually
for the current
tax per the
Delinquent Tax
Contract; it
must be paid in
full on or
before the due
date on the tax
bill.
-
No grace
period for
payment of
current tax is
allowed within
the Ohio Revised
Code.
-
Late
payment or
non-payment of
either the
delinquent
installment or
the current tax
payment will
render the
Delinquent Tax
Contract void
and the taxpayer
will lose their
right to
re-negotiate a
new Delinquent
Tax Contract.
-
Voiding a
Delinquent Tax
Contract may
subject the
property to
foreclosure
proceedings.
-
Advanced
delinquent
installments may
be made without
penalty but will
not replace a
scheduled
monthly
delinquent
installment
payment.
-
The entire
balance of tax
may be paid off
at any time in
advance without
penalty.
Payment of the
delinquent
installments may be
made with cash, a
personal check,
money order or
cashier’s check and
must be made out for
the exact amount of
the delinquent
installment(s). The
canceled check will
be your receipt.
Please contact the
Greene County
Treasurer’s Office
at 937-562-5672 for
additional
information.
