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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