TAX DIVISION

This division of the Prosecutor's Office provides legal representation for the Summit County Fiscal Office and the Board of Revision. It also handles tax appeals and delinquent tax collection, as well as the following types of cases:

1. Tax Foreclosures: Fiscal Office requests for a foreclosure action for delinquent real estate taxes or for tax certificates.
    

2. Board of Revision Appeal Cases: Individual taxpayers appealling the assessed value of their real property.
    

3. Personal Property: Collection action innitiated by the Summit County Fiscal Officer to recover delinquent personal property taxes.
    

4. Bankruptcy: The Tax Division files proofs of claim on behalf of the Summit County Fiscal Officer for real estate, personal property and mobile home taxes. We also file claims in cases for restitution and county mortgages. In addition to filing the claims, our division monitors the Chapter 13 payments and instructs the Summit County Fiscal Office on how to apply these payments.
    

5. Adversary Proceedings: Sale of property through District Court in Bankruptcy actions.
    

6. Mortgage Foreclosures: Mortgage company foreclosing on a defaulted mortgage loan.
    

7. Probate Appropriations: Government entity appropriating property for highway easements and/or public use.