In a traditional seller auction (non-foreclosure) taxes are pro-rated to the date of closing.
For a Private Selling Officer Auction, the payment of property taxes in a foreclosure action is governed by Ohio Revised Code Section 323.47. The court will determine the amount of taxes, assessments, penalties, and interest that must be paid from the proceeds of the sale and will include this amount on the court’s confirmation of the sale. You will be responsible for paying all other taxes, assessments, and any other items, such as delinquent utility bills, not paid from the proceeds of the sale, if any.