Ohio Code § 5722.15
Ohio Code § 5722.15. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5722.15.
(A) When an electing subdivision purchases nonproductive land under section 5722.03 or 5722.04 of the Revised Code , the county auditor shall remove from the auditor's tax lists and duplicates all
taxes, assessments, charges, penalties, and interest that are due and payable on the
land at the time of the sale in the same manner as if the property had been sold to
any other buyer at the foreclosure or forfeiture sale. (B) The county auditor shall certify to an electing subdivision, other than a county
land reutilization corporation, that purchases nonproductive land under section 5722.03 or 5722.04 of the Revised Code a record of all of the taxes, assessments, charges, interest, and penalties that
were due on the parcel at the time of the sale; the taxing districts to which they
were owed; and the proportion of that amount that was owed to each taxing district. Except with respect to a county land reutilization corporation, the certification
shall be used by such an electing subdivision in distributing the proceeds of any
sale of the land in accordance with division (C)(1) of section 5722.08 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5722.15
- 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 § 5722.15?
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 § 5722.15 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 § 5722.15 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Statutes are amended, repealed, and renumbered every session.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.