Ohio Code § 5721.42
Ohio Code § 5721.42. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5721.42.
After the settlement required under division (C) of section 321.24 of the Revised Code , the county treasurer shall notify the certificate holder of the most recently issued
tax certificate, by ordinary first class or certified mail or by binary means, that
the certificate holder may purchase a subsequent tax certificate by paying all delinquent
taxes on the related certificate parcel the lien against which has not been transferred
by the sale of a tax certificate. During the thirty days after receiving the notice, the certificate holder possesses
the exclusive right to purchase the subsequent tax certificate by paying those amounts
to the county treasurer. The amount of the payment shall constitute a separate lien against the certificate
parcel that shall be evidenced by the issuance by the treasurer to the certificate
holder of an additional tax certificate with respect to the delinquent taxes so paid
on the related certificate parcel. The amount of the payment as set forth in the tax certificate shall earn interest
at the rate of eighteen per cent per year. The certificate period of each subsequent tax certificate shall terminate on the
expiration date of the certificate period of the most recent tax certificate for the
same certificate parcel.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5721.42
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5721.42?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5721.42 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5721.42 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.