Ohio Code § 5723.02
Ohio Code § 5723.02. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5723.02.
All real property that has been forfeited to the state is exempt from taxation from
the date of forfeiture, and shall be removed from the tax lists and duplicates until
sold or redeemed and placed on the list of exempted property maintained pursuant to section 5713.08 of the Revised Code . No taxes or assessments shall be assessed against such property from the date the
property is forfeited to the state to the date the property is sold pursuant to this
chapter. The proportionate amount of taxes that are a lien but not yet determined, assessed,
and levied for the year in which the property is forfeited shall be remitted by the
county auditor for the balance of the year from the date of forfeiture.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5723.02
- 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 § 5723.02?
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 § 5723.02 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 § 5723.02 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Statutes are amended, repealed, and renumbered every session.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.