Ohio § 5721.14
Full text of Ohio Ohio Revised Code § 5721.14, with citation guidance and answers to common questions.
§ 5721.14.
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 5721.18 of the Revised Code , or a foreclosure and forfeiture proceeding under this section. If the delinquent vacant land tax certificate or a master list of delinquent vacant
tracts lists minerals or rights to minerals listed pursuant to sections 5713.04 , 5713.05 , and 5713.06 of the Revised Code , the county prosecuting attorney may institute a foreclosure proceeding under section 323.25 , sections 323.65 to 323.79 , or section 5721.18 of the Revised Code or a foreclosure and forfeiture proceeding under this section against such minerals
or rights to minerals. (A)(1) The prosecuting attorney shall institute a proceeding under this section by filing,
in the name of the county treasurer and with the clerk of a court with jurisdiction,
a complaint that requests that the lien of the state on the property identified in
the certificate or master list be foreclosed and that the property be forfeited to
the state. The prosecuting attorney shall prosecute the proceeding to final judgment and satisfaction. (2) If the delinquent taxes, assessments, charges, penalties, and interest are paid prior
to the time a complaint is filed, the prosecuting attorney shall not institute a proceeding
under this section. If there is a copy of a written delinquent tax contract attached to the certificate
or an asterisk next to an entry on the master list, or if a copy of a delinquent tax
contract is received from the county auditor prior to the commencement of the proceeding
under this section, the prosecuting attorney shall not institute the proceeding under
this section unless the prosecuting attorney receives a certification of the county
treasurer that the delinquent tax contract has become void. (B) Foreclosure and forfeiture proceedings instituted under this section constitute an
action in rem. Prior to filing such an action in rem, the county prosecuting attorney shall cause
a title search to be conducted for the purpose of identifying any lienholders or other
persons with interests in the property that is subject to foreclosure and forfeiture. Following the title search, the action in rem shall be instituted by filing in the
office of the clerk of a court with jurisdiction a complaint bearing a caption substantially
in the form set forth in division (A) of section 5721.15 of the Revised Code . Any number of parcels may be joined in one action. Each separate parcel included in a complaint shall be given a serial number and
shall be separately indexed and docketed by the clerk of the court in a book kept
by the clerk for such purpose. A complaint shall contain the permanent parcel number of each parcel included in
it, the full street address of the parcel when available, a description of the parcel
as set forth in the certificate or master list, the name and address of the last known
owner of the parcel if they appear on the general tax list, the name and address of
each lienholder and other person with an interest in the parcel identified in the
title search relating to the parcel that is required by this division, and the amount
of taxes, assessments, charges, penalties, and interest due and unpaid with respect
to the parcel. It is sufficient for the county treasurer to allege in the complaint that the certificate
or master list has been duly filed by the county auditor with respect to each parcel
listed, that the amount of money with respect to each parcel appearing to be due and
unpaid is due and unpaid, and that there is a lien against each parcel, without setting
forth any other or special matters. The prayer of the complaint shall be that the court issue an order that the lien
of the state on each of the parcels included in the complaint be foreclosed, that
the property be forfeited to the state, and that the land be offered for sale in the
manner provided in section 5723.06 of the Revised Code . (C) Within thirty days after the filing of a complaint, the clerk of the court in which
the complaint was filed shall cause a notice of foreclosure and forfeiture substantially
in the form of the notice set forth in division (B) of section 5721.15 of the Revised Code to be published either (1) once a week for three consecutive weeks in a newspaper
of general circulation in the county or (2) once in a newspaper of general circulation
in the county and, beginning one week thereafter, on a web site of the county or of
the court, as selected by the clerk. Publication on the web site shall continue until one year after the date a judgment
is rendered under section 5721.16 of the Revised Code with respect to such property. Any notice published on a web site shall identify the date the notice is first published
on the web site. In lieu of the form prescribed in division (B) of section 5721.15 of the Revised Code , the second and third publication of the notice, if proceeding under division (C)(1)
of this section, may be abbreviated as authorized under section 7.16 of the Revised Code . In any county that has adopted a permanent parcel number system, the parcel may
be described in the notice by parcel number only, instead of also with a complete
legal description, if the county prosecuting attorney determines that the publication
of the complete legal description is not necessary to provide reasonable notice of
the foreclosure and forfeiture proceeding to the interested parties. If the complete legal description is not published, the notice shall indicate where
the complete legal description may be obtained. After the final newspaper publication, the publisher shall file with the clerk of
the court an affidavit stating the fact of the publication and including a copy of
the notice of foreclosure and forfeiture as published. Two weeks after the clerk causes the notice to be published on the selected web
site, if proceeding under division (C)(2) of this section, the prosecuting attorney
shall file with the clerk an affidavit stating the fact of the publication and including
a copy of the notice of foreclosure and forfeiture as published. Service of process for purposes of the action in rem shall be considered as complete
on the date of the third newspaper publication or the date that is two weeks after
the clerk causes the notice to be published on the selected web site, as applicable. Within thirty days after the filing of a complaint and before the date service of
process is considered complete under this division, the clerk of the court also shall
cause a copy of a notice substantially in the form of the notice set forth in division (C) of section 5721.15 of the Revised Code to be mailed by ordinary mail, with postage prepaid, to each person named in the
complaint as being the last known owner of a parcel included in it, or as being a
lienholder or other person with an interest in a parcel included in it. The notice shall be sent to the address of each such person, as set forth in the
complaint, and the clerk shall enter the fact of such mailing upon the appearance
docket. If the name and address of the last known owner of a parcel included in a complaint
is not set forth in it, the county auditor shall file an affidavit with the clerk
stating that the name and address of the last known owner does not appear on the general
tax list. (D)(1) An answer may be filed in a foreclosure and forfeiture proceeding by any person owning
or claiming any right, title, or interest in, or lien upon, any parcel described in
the complaint. The answer shall contain the caption and number of the action and the serial number
of the parcel concerned. The answer shall set forth the nature and amount of interest claimed in the parcel
and any defense or objection to the foreclosure of the lien of the state for delinquent
taxes, assessments, charges, penalties, and interest, as shown in the complaint. The answer shall be filed in the office of the clerk of the court, and a copy of
the answer shall be served on the county prosecuting attorney not later than twenty-eight
days after the date service of process is considered complete under division (C) of
this section. If an answer is not filed within such time, a default judgment may be taken as to
any parcel included in a complaint as to which no answer has been filed. A default judgment is valid and effective with respect to all persons owning or
claiming any right, title, or interest in, or lien upon, any such parcel, notwithstanding
that one or more of such persons are minors, incompetents, absentees or nonresidents
of the state, or convicts in confinement. (2)(a) A receiver appointed pursuant to divisions (C)(2) and (3) of section 3767.41 of the
Revised Code may file an answer pursuant to division (D)(1) of this section, but is
not required to do so as a condition of receiving proceeds in a distribution under division (B)(2) of section 5721.17 of the Revised Code . (b) When a receivership under section 3767.41 of the Revised Code is associated with a parcel, the notice of foreclosure and forfeiture set forth in division (B) of section 5721.15 of the Revised Code and the notice set forth in division (C) of that section shall be modified to reflect
the provisions of division (D)(2)(a) of this section. (E) At the trial of a foreclosure and forfeiture proceeding, the delinquent vacant land
tax certificate or master list of delinquent vacant tracts filed by the county auditor
with the county prosecuting attorney shall be prima-facie evidence of the amount and
validity of the taxes, assessments, charges, penalties, and interest appearing due
and unpaid on the parcel to which the certificate or master list relates and their
nonpayment. If an answer is properly filed, the court may, in its discretion, and shall, at
the request of the person filing the answer, grant a severance of the proceedings
as to any parcel described in such answer for purposes of trial or appeal. (F) The conveyance by the owner of any parcel against which a complaint has been filed
pursuant to this section at any time after the date of publication of the parcel on
the delinquent vacant land tax list but before the date of a judgment of foreclosure
and forfeiture pursuant to section 5721.16 of the Revised Code shall not nullify the right of the county to proceed with the foreclosure and forfeiture.
Frequently Asked Questions About Ohio § 5721.14
What does Ohio Revised Code § 5721.14 cover?
Section 5721.14 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5721.14?
A common citation format is "Ohio Revised Code § 5721.14" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5721.14 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.