Ohio § 5721.10

§ 5721.10.

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 prior

to the delivery of such list.  If the taxes have not been paid for one year after having been certified as delinquent,

the state shall institute foreclosure proceedings in the manner provided by section 323.25 , sections 323.65 to 323.79 , or sections 5721.01 to 5721.28 of the Revised Code , unless a tax certificate respecting that property has been sold or assigned under section 5721.32 or 5721.33 of the Revised Code , or unless such taxes are the subject of a valid delinquent tax contract under section 323.31 of the Revised Code for which the county treasurer has not made certification to the county auditor that

the delinquent tax contract has become void.  The court shall levy, as costs in the foreclosure proceedings instituted on the

certification of delinquency, the cost of an abstract or certificate of title to the

property described in the certification, if it is required by the court, to be paid

into the general fund of the county. Sections 5721.01 to 5721.28 of the Revised Code do not prevent the partial payment of such delinquent taxes, assessments, interest,

and penalty during the period the delinquency is being discharged in accordance with

a delinquent tax contract under section 323.31 of the Revised Code , but the partial payments may be made and received as provided by law without prejudice

to the right of the state to institute foreclosure proceedings for any amount then

remaining unpaid, if the county treasurer certifies to the county auditor that the

delinquent tax contract has become void.