Ohio Rev. Code » Chapter 323
Ohio Revised Code

Ohio Rev. Code § 323.25 (2026)

Enforcing tax lien

✓ current as of May 2026
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Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
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(A) When taxes charged against an entry on the tax duplicate, or any part of those taxes, are not paid within sixty days after delivery of the delinquent land duplicate to the county treasurer as prescribed by section 5721.011 of the Revised Code, the county treasurer shall enforce the lien for the taxes by civil action in the treasurer's official capacity as treasurer, for the sale of such premises in the same way mortgage liens are enforced or for the transfer of such premises to an electing subdivision pursuant to section 323.28 or 323.78 of the Revised Code, in the court of common pleas of the county, in a municipal court with jurisdiction, or in the county board of revision with jurisdiction pursuant to section 323.66 of the Revised Code. Nothing in this section prohibits the treasurer from instituting such an action before the delinquent tax list or delinquent vacant land tax list that includes the premises has been published pursuant to division (B) of section 5721.03 of the Revised Code if the list is not published within the time prescribed by that division.

(B) After the civil action has been instituted, but before the expiration of the applicable redemption period, any person entitled to redeem the land may do so by tendering to the county treasurer an amount sufficient, as determined by the court or board of revision, to pay the taxes, assessments, penalties, interest, and charges then due and unpaid, and the costs incurred in the civil action, and by demonstrating that the property is in compliance with all applicable zoning regulations, land use restrictions, and building, health, and safety codes.

(C) If the delinquent land duplicate lists minerals or rights to minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the Revised Code, the county treasurer may enforce the lien for taxes against such minerals or rights to minerals by civil action, in the treasurer's official capacity as treasurer, in the manner prescribed by this section, or proceed as provided under section 5721.46 of the Revised Code.

(D) If service by publication is necessary, instead of as provided by the Rules of Civil Procedure, such publication shall either be made (1) once a week for three consecutive weeks in a newspaper of general circulation in the county or (2) once in a newspaper of general circulation in the county and, beginning one week thereafter, on a web site of the county or of the court, as selected by the clerk of the court. Publication on the web site shall continue until one year after the date a finding is entered under section 323.28 of the Revised Code with respect to such property. Any notices published on a web site shall identify the date the notice is first published on the web site. If proceeding under division (D)(1) of this section, the second and third publication of the notice may be abbreviated as authorized under section 7.16 of the Revised Code.

Service shall be complete, if proceeding under division (D)(1) of this section, at the expiration of three weeks after the date of the first publication or, if proceeding under division (D)(2) of this section, the date that is two weeks after the clerk causes the notice to be published on the selected web site. If the prosecuting attorney determines that service upon a defendant may be obtained ultimately only by publication, the prosecuting attorney may cause service to be made simultaneously by certified mail, return receipt requested, ordinary mail, and publication.

(E) The county treasurer shall not enforce the lien for taxes against real property to which any of the following applies:

(1) The real property is the subject of an application for exemption from taxation under section 5715.27 of the Revised Code and does not appear on the delinquent land duplicate;

(2) The real property is the subject of a valid delinquent tax contract under section 323.31 of the Revised Code for which the county treasurer has not made certification to the county auditor that the delinquent tax contract has become void in accordance with that section;

(3) A tax certificate respecting that property has been sold under section 5721.32 or 5721.33 of the Revised Code; provided, however, that nothing in this division shall prohibit the county treasurer or the county prosecuting attorney from enforcing the lien of the state and its political subdivisions for taxes against a certificate parcel with respect to any or all of such taxes that at the time of enforcement of such lien are not the subject of a tax certificate.

(F) Upon application of the plaintiff, the court shall advance such cause on the docket, so that it may be first heard.

The court may order that the proceeding be transferred to the county board of revision if so authorized under section 323.691 of the Revised Code.

Last updated September 18, 2023 at 8:46 AM

Notes of Decisions
Cited in 28 cases (10 in the last 5 years), 1953–2026 · leading case: In Re White, 282 B.R. 418 (Bankr. N.D. Ohio 2002).
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In Re White, 282 B.R. 418 (Bankr. N.D. Ohio 2002). · cites it 9× “The required briefing included the Treasurer’s Brief on the Effects of Ohio Rev.Code §§ 323.25, 5721.32 and 5721.”
Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). · cites it 4× “The action was brought under R.C. 323.25, R.C. 5721.18, and/or R.C. 323.”
Rokakis v. W. Res. Leasing Co., 2011 Ohio 1926 (Ohio Ct. App. 2011). · cites it 4× “] The trial court erred by denying Defendant [its] constitutional right to due process of law by generally failing to conduct the proceedings below in accordance with the Ohio Civil Rules and further failing to conduct the proceedings below in accordance with R.C. 323.25.…”
State ex rel. Feltner v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2020 Ohio 3080 (Ohio 2020). · cites it 2× “The question, then, is the extent to which we may consider the merit of Feltner’s constitutional challenge in deciding whether the BOR patently and unambiguously lacked jurisdiction.”
Oliver v. Marysville, 2018 Ohio 1986 (Ohio Ct. App. 2018). · cites it 2× “14-18-01 (c) When a municipal corporation or its agent acquires property as provided in this division, the property shall not be subject to foreclosure or forfeiture under section 323.25 or Chapter 5721. or 5723. of the Revised Code, and any lien on the property for costs…”
Alt v. Pazmino-Stanfield, 2018 Ohio 2346 (Ohio Ct. App. 2018). · cites it 2× “66 of the Revised Code, unless the taxes, assessments, charges, penalties, and interest are paid prior to the time a complaint is filed, or unless a foreclosure or foreclosure and forfeiture action has been or will be instituted under section 323.25, sections 323.65 to 323.79,…”
Treasurer of Cuyahoga Cty. v. Robshir Props., L.L.C., 2019 Ohio 535 (Ohio Ct. App. 2019). · cites it 2× “01(A)(1), which provides, Every tract of land and town lot, which, pursuant to foreclosure proceedings under section 323.25, sections 323.65 to 323.79, or section 5721.”
Neiman v. Donofrio, 619 N.E.2d 1117 (Ohio Ct. App. 1992). · cites it 2× “31, states in pertinent part: “(A)(1) Delinquent taxes charged against any entry of real estate may be paid pursuant to this division by the person who owns the real property or is a vendee in possession under a purchase agreement or land contract after entering into a written…”
Cuyahoga Cty. Treasurer v. Holloway, 2022 Ohio 301 (Ohio Ct. App. 2022). · cites it 2× “R.C. 323.25, governing enforcement of tax liens, provides that foreclosure on unpaid tax liens proceed in the same manner as foreclosure on unpaid mortgages.”
Rice v. Kyte, 2012 Ohio 841 (Ohio Ct. App. 2012). · cites it 3× “1 sets forth the general methods of service of the summons and complaint upon a defendant in Ohio; Civ.”
Edwards v. Galluzzo, 2024 Ohio 2005 (Ohio Ct. App. 2024). · cites it 3× “” Property taxes for each year attach to and become a lien on the property on the first day of January of that year, and continue until such taxes, including any penalties, interest, or other charges accruing thereon, are paid.”
Callison v. Huelsman, 860 N.E.2d 829 (Ohio Ct. App. 2006). “Further, once tax payments are untimely, R.C. 323.25 provides that the county treasurer shall enforce a resulting lien for real property taxes owed in a civil action for the sale of such property, in the court of common pleas and in the same way in which mortgage liens are…”
Show all 28 citing cases →
— Ohio Rev. Code § 323.25(B) — 1 case
Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). “The action was brought under R.C. 323.25, R.C. 5721.18, and/or R.C. 323.”
— Ohio Rev. Code § 323.25(C) — 1 case
In Re White, 282 B.R. 418 (Bankr. N.D. Ohio 2002). “The required briefing included the Treasurer’s Brief on the Effects of Ohio Rev.Code §§ 323.25, 5721.32 and 5721.”
— Ohio Rev. Code § 323.25(F) — 1 case
Cuyahoga Cty. Treasurer v. LaRossa Prop. Affiliates, Ltd., 2025 Ohio 2768 (Ohio Ct. App. 2025).
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