Go to Previous Versions of this Section
  1. 2025 Ohio Rev. Code (here)
  2. 2024 Ohio Rev. Code
  3. 2023 Ohio Rev. Code
  4. View All Versions

2025 Ohio Revised Code
Title 57 | Taxation
Chapter 5721 | Delinquent Lands
Section 5721.12 | Delinquent Entry Transferred Each Year.

Universal Citation:
OH Rev Code § 5721.12 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

Effective: September 21, 1982

Latest Legislation: House Bill 379 - 114th General Assembly

The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry "Delinquent" shall follow the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid.

Previous Next
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.