Ohio Code § 5721.46
Ohio Code § 5721.46. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5721.46.
If the county treasurer, by means of the remedies provided by law or otherwise, determines
that delinquent lands containing or producing minerals or any rights to minerals,
as separately listed and taxed from the fee of the soil pursuant to sections 5713.04 , 5713.05 , and 5713.06 of the Revised Code , have appeared on the delinquent land list and duplicate for five years and that
taxes charged against those minerals or rights to minerals have become uncollectible,
the county treasurer shall certify that determination, together with the reasons for
the determination, to the county board of revision and the prosecuting attorney. If the board of revision and the prosecuting attorney determine that the taxes are
uncollectible, the board of revision and the prosecuting attorney shall certify their
finding to the county auditor, who shall cause the taxes to be stricken from the general
tax list and duplicate of real and public utility property and from the delinquent
tax list and duplicate.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5721.46
- 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 § 5721.46?
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 § 5721.46 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 § 5721.46 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Statutes are amended, repealed, and renumbered every session.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.