CACIOPPO, Judge.
Relator-appellant, Robert E. Neiman, is the owner of real property in Summit County, Ohio. Appellant is delinquent in the payment of real estate taxes. In November 1991, appellant was notified that foreclosure proceedings were being instituted to collect the delinquent taxes. On February 5, 1992, appellant applied to respondent-appellee, John Donofrio, Summit County Treasurer, to enter into an installment contract to pay his delinquent taxes. Appellee...
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