Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Servicehello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Policy Risk Index
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution
Aliens

Knowledge

Search Polipedia
Daily Briefings
Calculators
Policy Risk Index
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Ohio Statutes, Title 57

™

Your Policy Risk Impact Agent

Ohio/Statutes

← All Ohio coverage

Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

1,351 sections·Filtered byTitle 57✕

Ohio Rev. Code Ann. § 5721.09 County auditor to act as agent of the state
0.2K chars
In all proceedings relating to delinquent and forfeited lands and the certification and sale thereof, the county auditor shall act as the agent of the state.
Ohio Rev. Code Ann. § 5721.10 State shall have first lien - foreclosure proceedings - partial payment of delinquent taxes
1.9K chars
Except as otherwise provided under section 2127.38 or 5301.93, or sections 5721.30 to 5721.43 of the Revised Code, the state shall have the first lien on the lands and lots described in the delinquent land list, for the amount of taxes, assessments, interest, and penalty charged …
Ohio Rev. Code Ann. § 5721.11 Notice to purchasers of delinquent lands
0.5K chars
The county auditor shall enter upon the county auditor's tax list and county treasurer's duplicate, showing lands delinquent, the word "delinquent," and such entry on said tax list and duplicate is notice to all purchasers or other persons acquiring any right, title, or interest …
Ohio Rev. Code Ann. § 5721.12 Delinquent entry transferred each year
0.3K chars
The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry "Delinquent" shall follow the land in the new owner's name, unless the taxes, asse…

Showing 501–550 of 1,351

Page 11 of 28

← Previous Next →

Ohio Rev. Code Ann. § 5721.13 Delinquent land tax certificate - master list of delinquent tracts

3.2K chars

(A) One year after certification of a delinquent land list, the county auditor shall make in duplicate a certificate, to be known as a delinquent land tax certificate, of each delinquent tract of land, city or town lot, or part of city or town lot contained in the delinquent land…

Ohio Rev. Code Ann. § 5721.14 Foreclosure and forfeiture proceedings against vacant lands

10.6K chars

Subject to division (A)(2) of this section, on receipt of a delinquent vacant land tax certificate or a master list of delinquent vacant tracts, a county prosecuting attorney shall institute a foreclosure proceeding under section 323.25, sections 323.65 to 323.79, or section 5721…

Ohio Rev. Code Ann. § 5721.15 Form of notices

8.2K chars

The forms of caption, notice of foreclosure and forfeiture, and notice to property owners, lienholders, and other interested persons to be utilized in a foreclosure and forfeiture proceeding instituted pursuant to section 5721.14 of the Revised Code shall be as follows: (A) Form …

Ohio Rev. Code Ann. § 5721.16 Judgment of foreclosure and forfeiture - findings - order of sale

3.6K chars

(A) In its judgment of foreclosure and forfeiture rendered with respect to actions filed pursuant to section 5721.14 of the Revised Code, the court shall enter a finding with respect to each parcel of the amount of the taxes, assessments, charges, penalties, and interest, and the…

Ohio Rev. Code Ann. § 5721.17 Foreclosure proceeding against property that includes building constituting a public nuisance

3.9K chars

(A) Upon the delivery by the county auditor of a delinquent land tax certificate for, a delinquent vacant land tax certificate for, or a master list of delinquent vacant tracts or delinquent tracts that includes, any property on which is located a building subject to a receiversh…

Ohio Rev. Code Ann. § 5721.18 Foreclosure proceedings on lien of state

18.0K chars

The county prosecuting attorney, upon the delivery to the prosecuting attorney by the county auditor of a delinquent land or delinquent vacant land tax certificate, or of a master list of delinquent or delinquent vacant tracts, shall institute a foreclosure proceeding under this …

Ohio Rev. Code Ann. § 5721.181 Substance of forms

7.9K chars

The forms of caption, notice of foreclosure, and notice to property owners, lienholders, and other interested persons to be utilized in a foreclosure proceeding instituted pursuant to division (B) of section 5721.18 of the Revised Code shall be in substance as follows: (A) Form o…

Ohio Rev. Code Ann. § 5721.19 Finding - appraisal and sale

24.7K chars

(A) In its judgment of foreclosure rendered with respect to actions filed pursuant to section 5721.18 of the Revised Code, the court or the county board of revision with jurisdiction pursuant to section 323.66 of the Revised Code shall enter a finding with respect to each parcel …

Ohio Rev. Code Ann. § 5721.191 Form for advertisement of sale

4.2K chars

(A) Subject to division (B) of this section, the form for the advertisement of a sale conducted pursuant to section 5721.19 of the Revised Code shall be as follows: "Notice of sale under judgment of foreclosure of liens for delinquent land taxes In the _______________ court of __…

Ohio Rev. Code Ann. § 5721.192 Deficiency judgment

4.5K chars

(A) If the proceeds from a sale of a parcel under section 5721.19 or 5723.06 of the Revised Code are insufficient to pay in full the amount of the taxes, assessments, charges, penalties, and interest which are due and unpaid; the costs incurred in the foreclosure proceeding, the …

Ohio Rev. Code Ann. § 5721.20 Excess foreclosure proceeds

2.2K chars

This section does not apply to transfers of property without sale to a municipal corporation, township, county, community development organization, or county land reutilization corporation pursuant to the alternative redemption period procedures contained in section 323.78 of the…

Ohio Rev. Code Ann. § 5721.21 Validity of delinquent land tax certificate or master list of delinquent tracts

0.4K chars

No issuance of a delinquent land tax certificate or delivery of a master list of delinquent tracts shall be invalid on account of its having been charged on the duplicate in a name other than that of the rightful owner, if in other respects it is sufficiently described on the dup…

Ohio Rev. Code Ann. § 5721.22 Correction of duplicate when erroneously returned delinquent

0.4K chars

If the taxes and assessments charged on land or lots are regularly paid in full, and such land is erroneously returned delinquent, and the land is listed on the delinquent land tax certificate record or master list of delinquent lands, the county auditor shall correct the duplica…

Ohio Rev. Code Ann. § 5721.23 Tax commissioner to administer chapter - prosecution by attorney general - expenses

1.0K chars

The tax commissioner shall administer this chapter. If any act or proceeding required by such sections is not done or instituted within the time limited by such sections, the tax commissioner shall cause such act to be done or such proceeding instituted in the name of the officer…

Ohio Rev. Code Ann. § 5721.24 Entry marked redeemed made upon tax duplicate and delinquent tax list

0.6K chars

The county treasurer shall, upon receipt by him of all moneys due him for delinquent taxes, assessments, interest, and penalty on any tract of land, or city or town lot, enter upon the tax duplicate and upon his copy of the delinquent land list "redeemed," and the county auditor …

Ohio Rev. Code Ann. § 5721.25 Redemption of delinquent land

5.3K chars

All delinquent land upon which the taxes, assessments, penalties, interest, or charges have become delinquent may be redeemed before foreclosure proceedings have been instituted by tendering to the county treasurer an amount sufficient, as determined by the court, to pay the taxe…

Ohio Rev. Code Ann. § 5721.26 Redemption where co-owner is not joined

0.9K chars

When joint tenants pursuant to a joint tenancy created prior to April 4, 1985, tenants with a right of survivorship, tenants in common, or coparceners have a property right in lands or town lots, or parts of lots described in any delinquent land tax certificate or delinquent vaca…

Ohio Rev. Code Ann. § 5721.27 Erroneous charge of taxes

0.8K chars

When any tract of land, or city or town lot is returned delinquent for nonpayment of taxes or assessments, and placed on the duplicate of the succeeding year, and the owner or person liable to pay the taxes produces the receipt of the county treasurer for such taxes and assessmen…

Ohio Rev. Code Ann. § 5721.28 Tax commissioner to provide documents

0.2K chars

The tax commissioner shall provide the necessary documents to be used in carrying this chapter into effect, and the form of such documents shall be uniform throughout the state.

Ohio Rev. Code Ann. § 5721.29 County auditor to keep and maintain records

1.2K chars

The county auditor shall keep a record of all delinquent lands sold by proceedings pursuant to Chapters 5721. and 5723. of the Revised Code wherein he shall enter each procedural step required by Chapters 5721. and 5723. of the Revised Code.Each county auditor shall compile and m…

Ohio Rev. Code Ann. § 5721.30 Tax certificate definitions

8.6K chars

As used in sections 5721.30 to 5721.43 of the Revised Code:(A) "Tax certificate," "certificate," or "duplicate certificate" means a document that may be issued as a physical certificate, in book-entry form, or through an electronic medium, at the discretion of the county treasure…

Ohio Rev. Code Ann. § 5721.31 Selecting parcels for tax certificate sales

6.4K chars

(A)(1) After receipt of a duplicate of the delinquent land list compiled under section 5721.011 of the Revised Code, or a delinquent land list compiled previously under that section, the county treasurer may select from the list parcels of delinquent land the lien against which t…

Ohio Rev. Code Ann. § 5721.32 Sale of tax certificates by public auction

8.3K chars

(A) The sale of tax certificates by public auction may be conducted at any time after completion of the advertising of the sale under section 5721.31 of the Revised Code, on the date and at the time and place designated in the advertisements, and may be continued from time to tim…

Ohio Rev. Code Ann. § 5721.33 Negotiating sale of number of tax certificates

12.0K chars

(A) A county treasurer may, in the treasurer's discretion, negotiate the sale or transfer of any number of tax certificates with one or more persons, including a county land reutilization corporation. Terms that may be negotiated include, without limitation, any of the following:…

Ohio Rev. Code Ann. § 5721.34 Void certificate where delinquency previously satisfied

3.7K chars

(A) A county treasurer shall not sell any tax certificate respecting a parcel of delinquent land to which any of divisions (A)(1)(a) to (c) of section 5721.31 of the Revised Code apply. A certificate sold in violation of this section is void. (B) If the county treasurer discovers…

Ohio Rev. Code Ann. § 5721.35 Tax certificate vests in certificate holder first lien previously held by state and its taxing districts

2.2K chars

(A) Upon the sale and delivery of a tax certificate, the tax certificate vests in the certificate holder the first lien previously held by the state and its taxing districts under section 5721.10 of the Revised Code for the amount of taxes, assessments, interest, and penalty char…

Ohio Rev. Code Ann. § 5721.36 Transferring tax certificate

3.9K chars

(A)(1) Except as otherwise provided in division (A)(2) of this section, the purchaser of a tax certificate sold as part of a block sale pursuant to section 5721.32 of the Revised Code may transfer the certificate to any person, and any other purchaser of a tax certificate pursuan…

Ohio Rev. Code Ann. § 5721.37 Filing request for foreclosure

17.0K chars

(A)(1) At any time after one year from the date shown on the tax certificate as the date the tax certificate was sold, and not later than the end of the certificate period, a certificate holder, except for a county land reutilization corporation, may file with the county treasure…

Ohio Rev. Code Ann. § 5721.371 Private attorney's fees in tax certificate actions

0.8K chars

(A) Private attorney's fees payable with respect to an action under sections 5721.30 to 5721.46 of the Revised Code are subject to the following conditions:(1) The fees must be reasonable.(2) Fees exceeding two thousand five hundred dollars shall be paid only if authorized by a c…

Ohio Rev. Code Ann. § 5721.372 Private selling officer's fees

0.8K chars

(A) A private selling officer's fees payable with respect to an action under sections 5721.30 to 5721.46 of the Revised Code are subject to both of the following conditions:(1) The fees must be reasonable.(2) Fees exceeding five per cent of the sale price of the property, if such…

Ohio Rev. Code Ann. § 5721.373 Title agent's or title insurance company's fees

0.6K chars

(A) A title agent's or title insurance company's fees payable with respect to an action under sections 5721.30 to 5721.46 of the Revised Code are subject to the following conditions:(1) The fees must be reasonable.(2) Fees exceeding five hundred dollars shall be paid only if auth…

Ohio Rev. Code Ann. § 5721.38 Right to redeem

8.5K chars

(A) At any time prior to payment to the county treasurer by the certificate holder to initiate foreclosure proceedings under division (B) of section 5721.37 of the Revised Code, the owner of record of the certificate parcel, or any other person entitled to redeem that parcel, may…

Ohio Rev. Code Ann. § 5721.381 Payment of certificate redemption price before foreclosure

1.4K chars

(A) At any time prior to payment to the county treasurer by a certificate holder to initiate foreclosure proceedings under division (B) of section 5721.37 of the Revised Code, the owner of record of the certificate parcel or any other person entitled to redeem that parcel may pay…

Ohio Rev. Code Ann. § 5721.39 Judgment of foreclosure

10.7K chars

(A) In its judgment of foreclosure rendered in actions filed pursuant to section 5721.37 of the Revised Code, the court or board of revision shall enter a finding that includes all of the following with respect to the certificate parcel: (1) The amount of the sum of the certifica…

Ohio Rev. Code Ann. § 5721.40 Forfeiture of parcel remaining unsold after two sales

2.0K chars

If any tax certificate parcel is twice offered for sale pursuant to section 5721.39 of the Revised Code and remains unsold for want of bidders, the officer who conducted the sales shall certify to the court or board of revision that the parcel remains unsold after two sales. The …

Ohio Rev. Code Ann. § 5721.41 Interest charges

0.8K chars

All interest required under sections 5721.30 to 5721.43 of the Revised Code is simple interest, to be calculated on a principal amount and not compounded on earned interest. The interest charged shall equal one-twelfth of the annual interest rate multiplied by the principal amoun…

Ohio Rev. Code Ann. § 5721.42 Issuing additional tax certificate upon satisfaction of subsequent delinquency

1.3K chars

After the settlement required under division (C) of section 321.24 of the Revised Code, the county treasurer shall notify the certificate holder of the most recently issued tax certificate, by ordinary first class or certified mail or by binary means, that the certificate holder …

Ohio Rev. Code Ann. § 5721.43 Prohibiting demand for payment of tax certificate during year following purchase

1.4K chars

(A) Without the prior written consent of the county treasurer, no person shall directly, through an agent, or otherwise, initiate contact with the owner of a parcel with respect to which the person holds a tax certificate to encourage or demand payment before one month has elapse…

Ohio Rev. Code Ann. § 5721.46 Determining delinquent taxes charged against minerals are uncollectible

1.0K chars

If the county treasurer, by means of the remedies provided by law or otherwise, determines that delinquent lands containing or producing minerals or any rights to minerals, as separately listed and taxed from the fee of the soil pursuant to sections 5713.04, 5713.05, and 5713.06 …

Ohio Rev. Code Ann. § 5722.01 Land reutilization definitions

3.8K chars

As used in this chapter: (A) "Electing subdivision" means a municipal corporation that has enacted an ordinance or a township or county that has adopted a resolution pursuant to section 5722.02 of the Revised Code for purposes of adopting and implementing the procedures set forth…

Ohio Rev. Code Ann. § 5722.02 Procedures to facilitate reutilization of nonproductive land

5.1K chars

(A) Any municipal corporation, county, or township may elect to adopt and implement the procedures set forth in sections 5722.02 to 5722.15 of the Revised Code to facilitate the effective reutilization of nonproductive land situated within its boundaries. Such election shall be m…

Ohio Rev. Code Ann. § 5722.03 Sale of nonproductive delinquent land to political subdivision

10.1K chars

(A) On and after the effective date of an ordinance or resolution adopted pursuant to section 5722.02 of the Revised Code, nonproductive land within an electing subdivision's boundaries that the subdivision wishes to acquire and that has either been advertised and offered for sal…

Ohio Rev. Code Ann. § 5722.031 Petition to vacate transfer of delinquent parcel by electing subdivision

2.8K chars

(A) If, in any foreclosure proceeding initiated under section 323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised Code, a county board of revision, court of common pleas, or municipal court issues a decree of foreclosure, order of sale, order of transfer, or conf…

Ohio Rev. Code Ann. § 5722.04 Selection of forfeited lands that constitute nonproductive lands that subdivision wishes to acquire

6.9K chars

(A) Upon receipt of an ordinance or resolution adopted pursuant to section 5722.02 of the Revised Code, the county auditor shall deliver to the electing subdivision a list of all delinquent lands within an electing subdivision's boundaries that have been forfeited to the state pu…

Ohio Rev. Code Ann. § 5722.05 Title to land incontestable after one year from filing of deed for record

0.5K chars

Whenever nonproductive land is sold under section 5722.03 or 5722.04 of the Revised Code to an electing subdivision, no action shall be commenced, nor shall any defense be asserted, after one year from the date the deed conveying such land to the electing subdivision is filed for…

Ohio Rev. Code Ann. § 5722.06 Land management in the reutilization program

2.1K chars

An electing subdivision, other than a county land reutilization corporation, shall assume possession and control of any nonproductive land acquired by it under section 5722.03, 5722.04, or 5722.10 of the Revised Code and any other land it acquires as a part of its land reutilizat…