The governing law
Ohio is a hybrid state. County treasurers may sell tax certificates on delinquent parcels, either at a public auction where investors bid the interest rate down from 18 percent or through a negotiated sale to a qualified purchaser. A certificate holder who is not redeemed can request foreclosure one year after the sale, and the parcel is then auctioned by the county sheriff or a court-authorized private selling officer. Counties that do not sell certificates instead foreclose directly through the treasurer or the prosecuting attorney, and parcels that draw no bid at two sales are forfeited and later offered by the county auditor. The rules sit in Chapter 5721 (delinquent lands and tax certificates), Chapter 5723 (forfeited lands), and Chapter 323 (collection of taxes) of the Ohio Revised Code.
R.C. Chapter 5721
Read the statuteDelinquent Lands, including the tax certificate sections 5721.30 to 5721.43
R.C. Chapter 5723
Read the statuteForfeited Lands
R.C. Chapter 323
Read the statuteCollection of Taxes
R.C. 5721.30
Read the statuteTax certificate definitions
R.C. 5721.31
Read the statuteSelecting parcels for tax certificate sales
R.C. 5721.32
Read the statuteSale of tax certificates by public auction
R.C. 5721.33
Read the statuteNegotiating sale of number of tax certificates
R.C. 5721.35
Read the statuteTax certificate vests first lien in the certificate holder
R.C. 5721.37
Read the statuteFiling request for foreclosure
R.C. 5721.38
Read the statuteRight to redeem
R.C. 5721.39
Read the statuteJudgment of foreclosure
R.C. 5721.41
Read the statuteInterest charges
R.C. 5721.19
Read the statuteFinding, appraisal and sale
R.C. 5721.20
Read the statuteExcess foreclosure proceeds
R.C. 323.25
Read the statuteEnforcing tax lien
R.C. 323.28
Read the statuteFinding and decree, appraisal and sale of property, proceeds of sale
R.C. 5723.06
Read the statuteProcedure for sale of forfeited lands
Want the mechanics in plain English instead of statute numbers? See how to buy in Ohio, the redemption period, and the full Ohio walkthrough.
Statute citations verified Aug 6, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.