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IN RE FORECLOSURE OF LIENS FOR DELINQUENT TAXES

No. 79-439.

62 Ohio St. 2d 333 (1980)

IN RE FORECLOSURE OF LIENS FOR DELINQUENT TAXES.

Supreme Court of Ohio.

Decided June 18, 1980.

Attorney(s) appearing for the Case

Mr. Anthony G. Pizza, prosecuting attorney, and Mr. Nick Batt, for appellee.

Messrs. Simmons, McConnell, Peters, Taylor & Tolliver and Mr. James B. Simmons, Jr., for appellant.

PAUL W. BROWN, J.

Appellant challenges the notice provisions for tax lien foreclosures embodied in R. C. 5721.18(B) on the basis that such provisions are facially violative of due process requirements imposed by the Fourteenth Amendment. Appellant also contends, in the alternative, that if the statute comports with due process, he was nonetheless denied his constitutional right to notice by the appellee's failure to...

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