Delinquent Lists & Auditor Sales
The Treasurer and Auditor work closely in regards to real estate taxes. The Auditor assesses the values and calculates the taxes based on the approved rates by the State of Ohio. The Auditor also monitors all tax credit programs. The Treasurer sends out the tax bills and collects the taxes.
Each year, at the conclusion of the respective collection periods the Auditor prepares a Delinquent Duplicate. A Duplicate is a collection of all the parcel information, including parcel number, owner name, and assessments. In the case of the Delinquent Duplicate, it is a listing of all parcels with delinquent taxes. One copy is given to the Treasurer, who then attempts to collect the delinquent taxes. The Auditor must then advertise the Delinquent Duplicate List twice in a newspaper of general paid circulation in the County. For Allen County, the Auditor publishes the list in the Lima News. In the case of Delinquent Real Estate Taxes, the Treasurer may foreclose one year after publication.
Please click on the links below to view the Auditor Sales information and the Delinquent Taxpayer Lists.
ALLEN COUNTY OHIO AUDITOR SALES – After the Treasurer has unsuccessfully tried to sell any foreclosed real property twice at public auction, the land is forfeited to the State of Ohio. The Auditor, as agent of the State, must then advertise the sale of forfeited lands. The Auditor’s Office currently holds the Auditor sale once a year in the spring.
Please see the following letter in regard to the Auditor Sale: Letter from Auditor’s Office