Ohio § 5721.42 Issuing additional tax certificate upon satisfaction of subsequent delinquency

Ohio Statutes

§ 5721.42 — Issuing additional tax certificate upon satisfaction of subsequent delinquency

Ohio § 5721.42

Title 57Taxation

Ch. 5721Delinquent Lands

This text of Ohio § 5721.42 (Issuing additional tax certificate upon satisfaction of subsequent delinquency) 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. § 5721.42 (2026).

Text

After the settlement required under division  (C) of section321.24of 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 may purchase a  subsequent tax certificate by paying all delinquent taxes on the  related certificate parcel the lien against which has not been  transferred by the sale of a tax certificate. During the thirty  days after receiving the notice, the certificate holder possesses  the exclusive right to purchase the subsequent tax certificate by  paying those amounts to the county treasurer. The amount of the  payment shall constitute a separate lien against the certificate  parcel that shall be evidenced by the issu

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After the settlement required under division (C) of section321.24of 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 may purchase a subsequent tax certificate by paying all delinquent taxes on the related certificate parcel the lien against which has not been transferred by the sale of a tax certificate. During the thirty days after receiving the notice, the certificate holder possesses the exclusive right to purchase the subsequent tax certificate by paying those amounts to the county treasurer. The amount of the payment shall constitute a separate lien against the certificate parcel that shall be evidenced by the issuance by the treasurer to the certificate holder of an additional tax certificate with respect to the delinquent taxes so paid on the related certificate parcel. The amount of the payment as set forth in the tax certificate shall earn interest at the rate of eighteen per cent per year. The certificate period of each subsequent tax certificate shall terminate on the expiration date of the certificate period of the most recent tax certificate for the same certificate parcel.