Ohio Code § 5721.40

§ 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.