(A)   Where the proceeds from the property sale are less than the taxes owed, such proceeds will be distributed on a pro rata basis to the respective taxing bodies. Such distributions shall be handled by the Lake County Treasurer’s Office through its normal tax process.
   (B)   Except as descried in division (C), where the proceeds are more than the taxes owed, the amount in excess will accrue to the County Corporate Fund to offset program expenses, and as otherwise permitted by statute.
(Ord. 21-0420, passed 3-9-2021)