Ohio § 5721.18
Full text of Ohio Ohio Revised Code § 5721.18, with citation guidance and answers to common questions.
§ 5721.18.
The county prosecuting attorney, upon the delivery to the prosecuting attorney by
the county auditor of a delinquent land or delinquent vacant land tax certificate,
or of a master list of delinquent or delinquent vacant tracts, shall institute a foreclosure
proceeding under this section in the name of the county treasurer to foreclose the
lien of the state, in any court with jurisdiction or in the county board of revision
with jurisdiction pursuant to section 323.66 of the Revised Code , unless the taxes, assessments, charges, penalties, and interest are paid prior to
the time a complaint is filed, or unless a foreclosure or foreclosure and forfeiture
action has been or will be instituted under section 323.25 , sections 323.65 to 323.79 , or section 5721.14 of the Revised Code . If the delinquent land or delinquent vacant land tax certificate or the master list
of delinquent or 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 in the name
of the county treasurer, in any court with jurisdiction, to foreclose the lien of
the state against such minerals or rights to minerals, unless the taxes, assessments,
charges, penalties, and interest are paid prior to the time the complaint is filed,
or unless a foreclosure or foreclosure and forfeiture action has been or will be instituted
under section 323.25 , sections 323.65 to 323.79 , or section 5721.14 of the Revised Code . Nothing in this section or section 5721.03 of the Revised Code prohibits the prosecuting attorney from instituting a proceeding under this section
before the delinquent tax list or delinquent vacant land tax list that includes the
parcel is published pursuant to division (B) of section 5721.03 of the Revised Code if the list is not published within the time prescribed by that division. The prosecuting attorney shall prosecute the proceeding to final judgment and satisfaction. Within ten days after obtaining a judgment, the prosecuting attorney shall notify
the treasurer in writing that judgment has been rendered. 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 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 treasurer
that the delinquent tax contract has become void. (A) This division applies to all foreclosure proceedings not instituted and prosecuted
under section 323.25 of the Revised Code or division (B) or (C) of this section. The foreclosure proceedings shall be instituted and prosecuted in the same manner
as is provided by law for the foreclosure of mortgages on land, except that, if service
by publication is necessary, such publication, instead of as provided by the Rules
of Civil Procedure, shall either be made (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 of the court. Publication on the web site shall continue until one year after the date a judgment
is rendered under section 5721.19 of the Revised Code with respect to such property. Any notices published on a web site shall identify the date the notice is first
published on the web site. If proceeding under division (A)(1) of this section, the second and third publication
of the notice may be abbreviated as authorized under section 7.16 of the Revised Code . Service shall be complete, if proceeding under division (A)(1) of this section, at
the expiration of three weeks after the date of the first publication or, if proceeding
under division (A)(2) of this section, the date that is two weeks after the clerk
causes the notice to be published on the selected web site. In any proceeding prosecuted under this section, if the prosecuting attorney determines
that service upon a defendant may be obtained ultimately only by publication, the
prosecuting attorney may cause service to be made simultaneously by certified mail,
return receipt requested, ordinary mail, and publication. 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 prosecuting attorney determines that the publication of the complete
legal description is not necessary to provide reasonable notice of the foreclosure
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. It is sufficient, having been made a proper party to the foreclosure proceeding, for
the treasurer to allege in the treasurer's complaint that the certificate or master
list has been duly filed by the auditor, that the amount of money appearing to be
due and unpaid is due and unpaid, and that there is a lien against the property described
in the certificate or master list, without setting forth in the complaint any other
or special matter relating to the foreclosure proceeding. The prayer of the complaint shall be that the court or the county board of revision
with jurisdiction pursuant to section 323.66 of the Revised Code issue an order that the property be sold or conveyed by the sheriff or otherwise
be disposed of, and the equity of redemption be extinguished, according to the alternative
redemption procedures prescribed in sections 323.65 to 323.79 of the Revised Code , or if the action is in the municipal court by the bailiff, in the manner provided
in section 5721.19 of the Revised Code . In the foreclosure proceeding, the treasurer may join in one action any number of
lots or lands, but the decree shall be rendered separately, and any proceedings may
be severed, in the discretion of the court or board of revision, for the purpose of
trial or appeal, and the court or board of revision shall make such order for the
payment of costs as is considered proper. The certificate or master list filed by the auditor with the prosecuting attorney
is prima-facie evidence at the trial of the foreclosure action of the amount and validity
of the taxes, assessments, charges, penalties, and interest appearing due and unpaid
and of their nonpayment. (B) Foreclosure proceedings constituting an action in rem may be commenced by the filing
of a complaint after the end of the second year from the date on which the delinquency
was first certified by the auditor. Prior to filing such an action in rem, the 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 subject to foreclosure. 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 5721.181 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 treasurer to allege in the complaint that the certificate
or master list has been duly filed by the 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 land
described in the complaint be sold in the manner provided in section 5721.19 of the Revised Code . (1) 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 substantially in the form
of the notice set forth in division (B) of section 5721.181 of the Revised Code to be published either (a) once a week for three consecutive weeks in a newspaper
of general circulation in the county or (b) 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 5721.19 of the Revised Code with respect to such property. The newspaper shall meet the requirements of section 7.12 of the Revised Code . Any notice published on a web site shall identify the date the notice is first published
on that web site. In lieu of the form prescribed in division (B) of section 5721.181 of the Revised Code , the second and third publication of the notice, if proceeding under division (B)(1)(a)
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 prosecuting attorney determines that the publication of
the complete legal description is not necessary to provide reasonable notice of the
foreclosure 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 as published. Two weeks after the clerk causes the notice to be published on the selected web
site, if proceeding under division (B)(1)(b) 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 5721.181 of the Revised Code to be mailed by certified 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 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. (2)(a) An answer may be filed in an action in rem under this division 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 prosecuting attorney, not later than twenty-eight
days after the date service of process is considered complete under division (B)(1)
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. (b)(i) 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 (B)(2)(a) of this section, but
is not required to do so as a condition of receiving proceeds in a distribution under division (B)(1) of section 5721.17 of the Revised Code . (ii) When a receivership under section 3767.41 of the Revised Code is associated with a parcel, the notice of foreclosure set forth in division (B) of section 5721.181 of the Revised Code and the notice set forth in division (C) of that section shall be modified to reflect
the provisions of division (B)(2)(b)(i) of this section. (3) At the trial of an action in rem under this division, the certificate or master list
filed by the auditor with the 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. (C) In addition to the actions in rem authorized under division (B) of this section and section 5721.14 of the Revised Code , an action in rem may be commenced under this division. An action commenced under this division shall conform to all of the requirements
of division (B) of this section except as follows: (1) The prosecuting attorney shall not cause a title search to be conducted for the purpose
of identifying any lienholders or other persons with interests in the property subject
to foreclosure, except that the prosecuting attorney shall cause a title search to
be conducted to identify any receiver's lien. (2) The names and addresses of lienholders and persons with an interest in the parcel
shall not be contained in the complaint, and notice shall not be mailed to lienholders
and persons with an interest as provided in division (B)(1) of this section, except
that the name and address of a receiver under section 3767.41 of the Revised Code shall be contained in the complaint and notice shall be mailed to the receiver. (3) With respect to the forms applicable to actions commenced under division (B) of this
section and contained in section 5721.181 of the Revised Code : (a) The notice of foreclosure prescribed by division (B) of section 5721.181 of the Revised Code shall be revised to exclude any reference to the inclusion of the name and address
of each lienholder and other person with an interest in the parcel identified in a
statutorily required title search relating to the parcel, and to exclude any such
names and addresses from the published notice, except that the revised notice shall
refer to the inclusion of the name and address of a receiver under section 3767.41 of the Revised Code and the published notice shall include the receiver's name and address. The notice of foreclosure also shall include the following in boldface type: “If pursuant to the action the parcel is sold, the sale shall not affect or extinguish
any lien or encumbrance with respect to the parcel other than a receiver's lien and
other than the lien for land taxes, assessments, charges, interest, and penalties
for which the lien is foreclosed and in satisfaction of which the property is sold. All other liens and encumbrances with respect to the parcel shall survive the sale.” (b) The notice to the owner, lienholders, and other persons with an interest in a parcel
shall be a notice only to the owner and to any receiver under section 3767.41 of the Revised Code , and the last two sentences of the notice shall be omitted. (4) As used in this division, a “ receiver's lien ” means the lien of a receiver appointed pursuant to divisions (C)(2) and (3) of section
3767.41 of the Revised Code that is acquired pursuant to division (H)(2)(b) of that
section for any unreimbursed expenses and other amounts paid in accordance with division
(F) of that section by the receiver and for the fees of the receiver approved pursuant
to division (H)(1) of that section. (D) 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 tax list but before the date of a judgment of foreclosure pursuant
to section 5721.19 of the Revised Code shall not nullify the right of the county to proceed with the foreclosure.
Frequently Asked Questions About Ohio § 5721.18
What does Ohio Revised Code § 5721.18 cover?
Section 5721.18 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 § 5721.18?
A common citation format is "Ohio Revised Code § 5721.18" (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 § 5721.18 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
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