When The Taxes Go Unpaid
ORC 5721.18 and 5721.25 — the county's own foreclosure, the contract that holds it off, and redemption until the sale is confirmed
The mortgage foreclosure page on this site is about the bank. This one is about the county, whose lien for unpaid taxes is foreclosed under its own chapter, with its own redemption rule and a payment contract the mortgage chapter has no equivalent of.
The state's lien is foreclosed by the prosecutor, in the treasurer's name. Where taxes on land certified delinquent remain unpaid, the county prosecuting attorney institutes a foreclosure proceeding on the lien of the state in the name of the county treasurer. It is a civil action, with the owner as a defendant, and it ends in a sale unless the land is redeemed first.
A contract with the treasurer holds it off. The owner of delinquent land may enter into a written delinquent tax contract with the county treasurer for payment of the delinquent taxes, assessments, penalties, interest and charges in installments. The treasurer determines and writes into the contract the number of installments, the amount of each, and the schedule.
A missed installment, or unpaid current taxes, and the contract is void. Where an installment is not received by the treasurer when due, or any current taxes or special assessments on the property become unpaid, the delinquent tax contract becomes void unless the treasurer permits a new one. Interest that was not charged while the contract stood is then charged for those periods, the treasurer advises the court, and the court orders the land sold for the amount then due.
Redemption runs until the entry of confirmation of sale. After a foreclosure proceeding has been instituted but before the filing of an entry of confirmation of sale, any person entitled to redeem the land may do so by tendering to the county treasurer the taxes, assessments, penalties, interest and charges then due and unpaid together with the costs of the proceeding, and by showing that the property complies with the applicable zoning, land use, building, health and safety codes. On the filing of an entry of confirmation of sale there is no further equity of redemption.
The redemption figure here is the taxes and the costs, which is a different and usually smaller number than the one on the mortgage page, where redemption means the whole judgment. It is the treasurer who is tendered it, and the treasurer's office is where the figure lives.
| The moment | The rule |
|---|---|
| The momentTaxes certified delinquent and unpaid | The ruleForeclosure on the state's lien, brought by the prosecutor in the treasurer's name |
| The momentBefore or during the proceeding | The ruleA written delinquent tax contract with the treasurer, on the treasurer's schedule |
| The momentA missed installment or unpaid current taxes | The ruleThe contract is void unless the treasurer permits a new one, and the court orders the sale |
| The momentBefore the entry of confirmation of sale | The ruleRedemption by tendering the taxes and costs, with the property up to code |
| The momentAfter the entry of confirmation | The ruleNo further equity of redemption |
Tax certificate sales to private buyers, which follow a different route in the same chapter, the expedited foreclosure of abandoned land through the board of revision, land banks, the interest and penalty figures, and what happens to any surplus at the sale are not on this page. Whether a particular parcel can still be redeemed, and for how much, is a question the treasurer's office and a licensed Ohio attorney answer together.
Sources for this section (3)
- ORC 5721.18 — Foreclosure on the state's lien for delinquent taxes
- ORC 5721.25 — Redeeming delinquent land before the entry of confirmation of sale
- ORC 323.31 — A delinquent tax contract with the county treasurer
Legal information, not legal advice. Verified as of September 2026. Talk to a licensed Ohio attorney about your situation.