(a) In addition to payment plans for delinquent real estate taxes as provided by Ohio R.C. 323.31 and 5721.25, and prior to commencement of foreclosure proceedings, the County Fiscal Officer may provide for an extended plan for payment of delinquent taxes as provided herein.
(b) The County Fiscal Officer may provide a plan for payment of delinquent taxes of not less than ten (10) nor more than twenty (20) equal semi-annual installments, which shall be known as the Fiscal Officer’s Extended Delinquent Tax Payment Plan.
(Ord. 2002-761. Adopted 12-16-02.)