Ohio § 5721.40
Full text of Ohio Ohio Revised Code § 5721.40, with citation guidance and answers to common questions.
§ 5721.40.
If any tax certificate parcel is twice offered for sale pursuant to section 5721.39 of 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 section 5721.37 of 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 sections 323.65 to 323.79 of 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 section 317.09 of the Revised Code prior to the date that the foreclosure proceeding was instituted under section 5721.37 of 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.
Frequently Asked Questions About Ohio § 5721.40
What does Ohio Revised Code § 5721.40 cover?
Section 5721.40 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 § 5721.40?
A common citation format is "Ohio Revised Code § 5721.40" (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 § 5721.40 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.