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The Owner-Occupancy Credit is a 2 1/2% reduction in taxes charged by qualified levies, applied against real property taxes and manufactured home taxes on any manufactured or mobile home in which a manufacture home tax is assessed. <\/SPAN><\/P> <\/P> In Ohio, property taxes are considered delinquent if they all or a portion of the required tax payment remains unpaid after each of the biennial collections established by the Treasurer's Office. If there are continued outstanding taxes after a full collection cycle (two consecutive tax billings), this outstanding debt is certified delinquent by the Fiscal Office.<\/SPAN><\/P> <\/P> Vacant parcels are those with no structures or improvements present on the land. <\/SPAN><\/P> <\/P><\/DIV><\/DIV><\/DIV>",
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