Ohio Code § 5721.181

Ohio Code § 5721.181. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5721.181.

The forms of caption, notice of foreclosure, and notice to property owners, lienholders,

and other interested persons to be utilized in a foreclosure proceeding instituted

pursuant to division (B) of section 5721.18 of the Revised Code shall be in substance as follows: (A) Form of caption: “In the _____ court of _____, Ohio, in the matter of the foreclosure of liens for delinquent land taxes by action in rem. County treasurer of __________ county, Ohio, Plaintiff vs. Parcels of land encumbered with delinquent tax liens, defendants” (B) Form of notice of foreclosure: “__________ court __________ county, Ohio Notice of foreclosure of liens for delinquent land taxes, by action in rem by county

treasurer of __________ county, Ohio Public notice is hereby given that on the _____ day of _____, _____, the county treasurer of __________ county, Ohio, filed a complaint in the __________ court of __________, Ohio, at __________ (stating the city), for the foreclosure of liens for delinquent taxes, assessments,

charges, penalties, and interest against certain real property situated in such county,

as described in that complaint. The object of the action is to obtain from the court a judgment foreclosing the tax

liens against such real estate and ordering the sale of such real estate for the satisfaction

of the tax liens on it. Such action is brought against the real property only and no personal judgment shall

be entered in it.  However, if pursuant to the action the property is sold for an amount that is less

than the amount of the delinquent taxes, assessments, charges, penalties, and interest

against it, the court, in a separate order, may enter a deficiency judgment against

the owner of record of a parcel for the amount of the difference;  if that owner of

record is a corporation, the court may enter the deficiency judgment against the stockholder

holding a majority of the corporation's stock. The permanent parcel number of each parcel included in such action;  the full street

address of the parcel, if available;  a description of the parcel as set forth in

the associated delinquent land tax certificate or master list of delinquent tracts;

 a statement of the amount of the taxes, assessments, charges, penalties, and interest

due and unpaid on the parcel;  the name and address of the last known owner of the

parcel as they appear on the general tax list;  and the names and addresses of each

lienholder and other person with an interest in the parcel identified in a statutorily

required title search relating to the parcel;  all as more fully set forth in the

complaint, are as follows: (Here set forth the respective permanent parcel numbers, street addresses, descriptions,

names and addresses of owners, lienholders, and other interested persons, and statements

of amounts due as taxes, assessments, charges, penalties, and interest, together with

the respective serial numbers assigned to each parcel if the complaint covers more

than one parcel.  If parcels are identified in this notice by permanent parcel number only, instead

of also with a complete legal description, as authorized by division (B)(1) of section 5721.18 of the Revised Code , here also set forth where the complete legal description of the parcel may be obtained.) Any person owning or claiming any right, title, or interest in, or lien upon, any

parcel of real property above listed may file an answer in such action setting forth

the nature and amount of interest owned or claimed and any defense or objection to

the foreclosure.  Such answer shall be filed in the office of the undersigned clerk of the court,

and a copy of the answer shall be served on the prosecuting attorney, on or before

the _____ day of _____, _____ (twenty-eight days after the date of final publication of this notice). If no answer is filed with respect to a parcel listed in the complaint, on or before

the date specified as the last day for filing an answer, a judgment of foreclosure

will be taken by default as to that parcel.  Any parcel as to which a foreclosure is taken by default shall be sold for the satisfaction

of the taxes, assessments, charges, penalties, and interest, and the costs incurred

in the foreclosure proceeding, which are due and unpaid. At any time prior to the filing of an entry of confirmation of sale, any owner or

lienholder of, or other person with an interest in, a parcel listed in the complaint

may redeem the parcel by tendering to the treasurer the amount of the taxes, assessments,

charges, penalties, and interest due and unpaid on the parcel, together with all costs

incurred in the proceeding instituted against the parcel under section 5721.18 of the Revised Code .  Upon the filing of any entry of confirmation of sale, there shall be no further

equity of redemption.  After the filing of any such entry, any person claiming any right, title, or interest

in, or lien upon, any parcel shall be forever barred and foreclosed of any such right,

title, or interest in, lien upon, and any equity of redemption in, such parcel. ____________________ Clerk of the Court _______________ Court _______________, Ohio” (C) Form of notice to owner, lienholders, and other persons with an interest in a parcel: “To the person to whom this notice is addressed: You are the last known owner, according to the general tax list, or a lienholder of,

or a person with another interest in, the following described parcel: (Description as shown in complaint) Such parcel has been included in an action instituted by the county treasurer, being

case No.___ filed in the __________ court, __________, Ohio, on __________, _____, seeking the foreclosure and sale of such parcel for the nonpayment of delinquent

taxes, assessments, charges, penalties, and interest (specify which) in the amount

of $ _____. Any person owning or claiming any right, title, or interest in, or lien upon, such

parcel may file an answer in the action setting forth the nature and amount of the

person's interest and any defense or objection to the foreclosure.  Any such answer shall be filed in the office of the undersigned clerk of the court,

and a copy of the answer shall be delivered to the prosecuting attorney, on or before

__________, _____ (twenty-eight days after the final publication of the associated notice of foreclosure

in accordance with law). If no answer is filed, a judgment of foreclosure will be taken by default and such

parcel shall be ordered sold for the satisfaction of the tax lien on it. If, pursuant to the action, the property is sold for an amount that is less than the

amount of the delinquent taxes, assessments, charges, penalties, and interest against

it, the court, in a separate order, may enter a deficiency judgment against the owner

of record of a parcel for the amount of the difference.  If that owner of record is a corporation, the court may enter the deficiency judgment

against the stockholder holding a majority of that corporation's stock. At any time prior to the filing of any entry of confirmation of sale, any owner or

lienholder of, or other person with an interest in, a parcel may redeem the parcel

by tendering to the treasurer the full amount of the taxes, assessments, charges,

penalties, and interest due and unpaid on the parcel, together with all costs incurred

in the proceeding instituted against the parcel under section 5721.18 of the Revised Code .  Upon the filing of any entry confirming the sale of the parcel, there shall be no

further equity of redemption.  After the filing of any such entry, any person claiming any right, title, or interest

in, or lien upon, the parcel shall be forever barred and foreclosed of any such right,

title, or interest in, lien upon, and any equity of redemption in, the parcel. ____________________ Clerk of the Court _______________ Court _______________, Ohio”

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5721.181
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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