TAX DIVISION

This division of the county Prosecutor's office serves as legal representation for the County Fiscal Officer and the board of revision.

Also, tax appeal cases and the collection of delinquent taxes fall under this division's jurisdiction.

1. Tax Foreclosures - Cases in which the Summit County Fiscal Office requests a foreclosure action for delinquent real estate taxes or for tax certificates.
    

2. Board of Revision Appeal Cases - Cases in which individual taxpayers appeal the assessed value of their real property.
    

3. Personal Property - Cases in which the Summit County Fiscal Officer initiates a collection action 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 - Cases in which property is sold through District Court in Bankruptcy actions.
    

6. Mortgage Foreclosures - Cases  in which a mortgage company is foreclosing on a defaulted mortgage loan.
    

7. Probate Appropriations - Cases in which a governmental entity is appropriating property for highway easements and/or public use.