Ohio § 5721.40 Forfeiture of parcel remaining unsold after two sales

Ohio Statutes

§ 5721.40 — Forfeiture of parcel remaining unsold after two sales

Ohio § 5721.40

Title 57Taxation

Ch. 5721Delinquent Lands

This text of Ohio § 5721.40 (Forfeiture of parcel remaining unsold after two sales) 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. § 5721.40 (2026).

Text

If any tax certificate parcel is twice   offered    for sale pursuant to section5721.39of 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   court or board of    revision, by entry, shall order the parcel    forfeited to the   certificate holder who filed the request for    foreclosure or    notice of intent to foreclose under section5721.37of the Revised    Code. The clerk of the court   shall certify copies    of the court's    order to the county   treasurer. The county treasurer    shall notify    the certificate   holder by ordinary and certified    mail, return    receipt requested,   that the parcel remains unsold,    and s

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If any tax certificate parcel is twice offered for sale pursuant to section5721.39of 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 court or board of revision, by entry, shall order the parcel forfeited to the certificate holder who filed the request for foreclosure or notice of intent to foreclose under section5721.37of the Revised Code. The clerk of the court shall certify copies of the court's order to the county treasurer. The county treasurer shall notify the certificate holder by ordinary and certified mail, return receipt requested, that the parcel remains unsold, and shall instruct the certificate holder of the manner in which the holder shall obtain the deed to the parcel. The officer who conducted the sales shall prepare and record the deed conveying title to the parcel to the certificate holder.

Nothing in this section impedes, abridges, or restricts a certificate holder from instituting foreclosure proceedings under sections323.65to323.79of the Revised Code.

Upon transfer of the deed to the certificate holder under this section, all right, title, claim, and interest in the certificate parcel are transferred to and vested in the certificate holder. The title to the parcel is incontestable in the certificate holder and is free and clear of all liens and encumbrances, except the following:

(A) A federal tax lien, notice of which was properly filed in accordance with section317.09of the Revised Code prior to the date that the foreclosure proceeding was instituted under section5721.37of the Revised Code and which was foreclosed in accordance with 28 U.S.C. 2410(c);

(B) Easements and covenants of record running with the land that were created prior to the time the taxes or assessments, for the nonpayment of which a tax certificate was issued, became due and payable.