Ohio § 5721.21 Validity of delinquent land tax certificate or master list of delinquent tracts

Ohio Statutes

§ 5721.21 — Validity of delinquent land tax certificate or master list of delinquent tracts

Ohio § 5721.21

Title 57Taxation

Ch. 5721Delinquent Lands

This text of Ohio § 5721.21 (Validity of delinquent land tax certificate or master list of delinquent tracts) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5721.21 (2026).

Text

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 duplicate, and the taxes, assessments, interest, and penalty set forth in said certificate or master list were due and unpaid at that time.

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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 duplicate, and the taxes, assessments, interest, and penalty set forth in said certificate or master list were due and unpaid at that time.