Ohio Code § 5723.05

§ 5723.05.

If the taxes, assessments, charges, penalties, interest, and costs due on the forfeited

lands have not been paid when the county auditor fixes the date for the sale of forfeited

lands, the auditor shall give notice of them once a week for two consecutive weeks

prior to the date fixed by the auditor for the sale, as provided in section 5721.03 of the Revised Code .  The notice shall state that if the taxes, assessments, charges, penalties, interest,

and costs charged against the lands forfeited to the state for nonpayment of taxes

are not paid into the county treasury, and the county treasurer's receipt produced

for the payment before the time specified in the notice for the sale of the lands,

which day shall be named in the notice, each forfeited tract on which the taxes, assessments,

charges, penalties, interest, and costs remain unpaid will be offered for sale beginning

on the date set by the auditor, at a location within the county designated by the

auditor, in order to satisfy the unpaid taxes, assessments, charges, penalties, interest,

and costs, and that the sale will continue from day to day until each of the tracts

is sold or offered for sale. The notice also shall state that, if the forfeited land is sold for an amount that

is less than the amount of the delinquent taxes, assessments, charges, penalties,

and interest against it, and, if division (B)(2) of section 5721.17 of the Revised Code is applicable, any notes issued by a receiver pursuant to division (F) of section 3767.41 of the Revised Code and any receiver's lien as defined in division (C)(4) of section 5721.18 of the Revised Code , the court, in a separate order, may enter a deficiency judgment against the last

owner of record of the land before its forfeiture to the state, for the amount of

the difference;  and that, if that owner of record is a corporation, the court may

enter the deficiency judgment against the stockholder holding a majority of that corporation's

stock.