Notice under this subsection is sufficient if it is deposited in the mail, first class, to the last known owner or entity in control of the property on the records of the Stark County Auditor at the time of notification. Failure to make registration within thirty (30) business days from the date of said notice shall result in the additional assessment of a $50.00 penalty per rental unit/$30.00 each additional unit. The City Auditor shall then certify to the County Auditor the registration fee 1330.02(a) and penalty 1330.99 as referenced. Such amounts (fee $50.00 + penalty $50.00 = $100.00/additional units fee $30.00 + penalty $30.00 = $60.00) shall be entered upon the tax duplicate and shall be lien upon such lands from the date of entry, and shall be collected as other taxes and returned to the City General fund as provided by Ohio R.C. 731.54.
(Ord. 16-2014. Passed 3-17-14.)