Lawrence County moves dozens of parcels to repository; upset tax sale set for Sept. 26

Lawrence County commissioners on Aug. 21 voted to move dozens of properties left unsold after the county's April tax sale into the county repository and approved a schedule for the next upset sale.

Tax Claim Director Brian Burrick told the board 63 parcels from the spring free-and-clear sale did not sell and were added to the county's repository list; many are vacant lots or trailers and, as county custodian, the county will hold them tax-exempt until sale or redemption. Burrick said the county will publish the upset (upset-price) sale for Friday, Sept. 26 at 10 a.m. in Courtroom 1; that sale's advertised upset price includes delinquent taxes, 2025 taxes, municipal liens, deed preparation and recording fees.

Why it matters: Removing unsold parcels from the tax roll clears title, returns some properties to county custody for possible resale, and affects how delinquent school taxes are handled. Burrick said proceeds from sales benefit the county and other taxing districts and noted the county is tracking a new $250 demolition/rehabilitation fee added under a recent county ordinance that took effect in July.

Most of the parcels added to the repository were city lots, Burrick said: 39 parcels from the City of New Castle and 24 from other municipalities (including Shenango, Union and Taylor townships). Of the properties placed in the repository, Burrick said 37 were vacant lots and 16 were trailers or nonresidential structures; nine city parcels had houses. He also said some properties that sold in other tax-sale categories produced proceeds that are being processed for distribution to lien holders and previous owners.

Commissioners and staff clarified that school district taxes are handled separately: for properties sold in April, the buyer will be responsible for 2025 school taxes once those tax bills are posted in mid-July, and starting in 2026 buyers will be responsible for school, municipal and county taxes.

Burrick reviewed the fall sale process and asked the board to approve resolutions to (a) remove unsold parcels from the county tax roll, (b) exonerate county and road taxes on certain low-proceeds sales, and (c) accept the list of…