Ohio Rev. Code » Chapter 323
Ohio Revised Code

Ohio Rev. Code § 323.31 (2026)

Delinquent tax contract with treasurer

✓ current as of May 2026
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Effective:
September 13, 2018
Latest Legislation:
House Bill 292 - 132nd General Assembly
PDF:
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(A)(1) A person who owns agricultural real property or owns and occupies residential real property or a manufactured or mobile home that does not have an outstanding tax lien certificate or judgment of foreclosure against it, and a person who is a vendee of such property under a purchase agreement or land contract and who occupies the property, shall have at least one opportunity to pay any delinquent or unpaid current taxes, or both, charged against the property by entering into a written delinquent tax contract with the county treasurer in a form prescribed or approved by the tax commissioner. Subsequent opportunities to enter into a delinquent tax contract shall be at the county treasurer's sole discretion.

(2) The treasurer may enter into a delinquent tax contract in accordance with division (A) of this section with an owner or vendee of real property, other than residential real property or a manufactured or mobile home that is occupied by the owner, and other than agricultural real property.

(3) The delinquent tax contract described in division (A) of this section may be entered into at any time prior to an adjudication of foreclosure pursuant to proceedings by the county treasurer and the county prosecuting attorney pursuant to section 323.25 or 323.65 to 323.79 of the Revised Code or by the county prosecuting attorney pursuant to section 5721.18 of the Revised Code, the adjudication of foreclosure pursuant to proceedings by a private attorney pursuant to section 5721.37 of the Revised Code, the commencement of foreclosure and forfeiture proceedings pursuant to section 5721.14 of the Revised Code, or the commencement of collection proceedings pursuant to division (H) of section 4503.06 of the Revised Code by the filing of a civil action as provided in that division. A duplicate copy of each delinquent tax contract shall be filed with the county auditor, who shall attach the copy to the delinquent land tax certificate, delinquent vacant land tax certificate, or the delinquent manufactured home tax list, or who shall enter an asterisk in the margin next to the entry for the tract or lot on the master list of delinquent tracts, master list of delinquent vacant tracts, or next to the entry for the home on the delinquent manufactured home tax list, prior to filing it with the prosecuting attorney under section 5721.13 of the Revised Code, or, in the case of the delinquent manufactured home tax list, prior to delivering it to the county treasurer under division (H)(2) of section 4503.06 of the Revised Code. If the delinquent tax contract is entered into after the certificate or the master list has been filed with the prosecuting attorney, the treasurer shall file the duplicate copy with the prosecuting attorney.

(4) A delinquent tax contract entered into under division (A) of this section shall provide for the payment of any delinquent or unpaid current taxes, or both, in installments over a period, beginning on the date of the first payment made under the contract, not to exceed one of the following:

(a) Five years for a person entering into a contract on the basis of residential real property the person owns and occupies, except the period shall be not less than two years if the person so requests;

(b) Ten years for a person entering into a contract on the basis of a qualifying athletic complex, as defined in section 5709.57 of the Revised Code;

(c) Five years for a person entering into a contract on the basis of property other than that described in division (A) (4)(a) or (b) of this section.

(5) For each delinquent tax contract entered into under division (A) of this section, the county treasurer shall determine and shall specify in the delinquent tax contract the number of installments, the amount of each installment, and the schedule for payment of the installments. Except as otherwise provided for taxes, penalties, and interest under division (B) of section 319.43 of the Revised Code, the part of each installment payment representing taxes and penalties and interest thereon shall be apportioned among the several taxing districts in the same proportion that the amount of taxes levied by each district against the entry in the preceding tax year bears to the taxes levied by all such districts against the entry in the preceding tax year. The part of each payment representing assessments and other charges shall be credited to those items in the order in which they became due. Each payment made to a taxing district shall be apportioned among the taxing district's several funds for which taxes or assessments have been levied.

(6) When an installment payment is not received by the treasurer when due under a delinquent tax contract entered into under division (A) of this section or any current taxes or special assessments charged against the property become unpaid, the delinquent tax contract becomes void unless the treasurer permits a new delinquent tax contract to be entered into; if the treasurer does not permit a new delinquent tax contract to be entered into, the treasurer shall certify to the auditor that the delinquent tax contract has become void.

(7) Upon receipt of certification described in division (A)(6) of this section, the auditor shall destroy the duplicate copy of the voided delinquent tax contract. If such copy has been filed with the prosecuting attorney, the auditor immediately shall deliver the certification to the prosecuting attorney, who shall attach it to the appropriate certificate and the duplicate copy of the voided delinquent tax contract or strike through the asterisk entered in the margin of the master list next to the entry for the tract or lot that is the subject of the voided delinquent tax contract. The prosecuting attorney then shall institute a proceeding to foreclose the lien of the state in accordance with section 323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised Code or, in the case of delinquent vacant land, a foreclosure proceeding in accordance with section 323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised Code, or a foreclosure and forfeiture proceeding in accordance with section 5721.14 of the Revised Code. In the case of a manufactured or mobile home, the county treasurer shall cause a civil action to be brought as provided under division (H) of section 4503.06 of the Revised Code.

(B) If there is an outstanding tax certificate respecting a delinquent parcel under section 5721.32 or 5721.33 of the Revised Code, a written delinquent tax contract may not be entered into under this section. To redeem a tax certificate in installments, the owner or other person seeking to redeem the tax certificate shall enter into a redemption payment plan under division (C) of section 5721.38 of the Revised Code.

(C) As used in this section, "unpaid current taxes" means any current taxes charged on the general tax list and duplicate of real and public utility property or the manufactured home tax list and duplicate that remain unpaid after the last day prescribed for payment of the first installment of such taxes without penalty, and any penalties associated with such taxes.
Notes of Decisions
Cited in 11 cases (6 in the last 5 years), 1992–2025 · leading case: Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017).
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Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). · cites it 10× “{¶32} Next, Appellant’s motion to intervene expressed his purpose for intervention was to file a motion for relief from judgment after which he would seek to redeem the property by entering into a written contract for repayment of delinquent taxes pursuant to R.C. 323.31. A…”
Neiman v. Donofrio, 619 N.E.2d 1117 (Ohio Ct. App. 1992). · cites it 5× “Assignment of Error I “The trial court committed error by granting summary judgment when there existed a genuine issue of material fact as to the interpretation and use of the word ‘may’ in O.R.C. 323.31.” Appellant asserts in his first assignment of error that summary judgment…”
Cleveland Clinic Found. v. Wilkins, 816 N.E.2d 224 (Ohio 2004). · cites it 3× “es levied and assessed against the property sought to be exempted have been paid in full to the date upon which the application for exemption is filed, except for such taxes, interest, and penalties that may be remitted under division (B) of this section; or {¶ 9} “(2) That the…”
Strongsville Bd. of Educ. v. Wilkins, 841 N.E.2d 303 (Ohio 2006). · cites it 3× “and assessed against the property sought to be exempted have been paid in full to the date upon which the application for exemption is filed, except for such taxes, interest, and penalties that may be remitted under division (B) of this section; {¶ 12} “(2) That the applicant…”
Edwards v. Galluzzo, 2024 Ohio 2005 (Ohio Ct. App. 2024). · cites it 2× “33 and taxes were not the subject of a valid delinquent tax contract under R.C. 323.31. As of the date of filing the complaint, Galluzzo owed $6,251.”
Treasurer of Lucas Cty. v. Sheehan, 2020 Ohio 3493 (Ohio Ct. App. 2020). · cites it 4× “{¶ 23} Appellee counters that it complied with its statutory obligation under R.C. 323.31(A) to “permit [Sheehan] to once enter a delinquent tax payment contract.”
McManus v. Stump, 2024 Ohio 2093 (Ohio Ct. App. 2024). · cites it 2× “e restrictions, and building, health, and safety codes”; or (2) by entering “into a delinquent tax contract with the county treasurer for the payment of the taxes, assessments, penalties, interest, and charges found to be due and unpaid on such land, together with the costs…”
Craig v. Cromes, 2025 Ohio 5759 (Ohio Ct. App. 2025). · cites it 2× “R.C. 323.31. And then after a foreclosure action has been filed, a homeowner may either pay the taxes owed or still enter into a payment plan to avoid foreclosure.”
Cuyahoga Cty. Treasurer v. Fitzgerald, 2022 Ohio 4386 (Ohio Ct. App. 2022). “The county maintained that following the default, this second delinquent tax contract was void pursuant to R.C. 323.31(A)(6), the property was subsequently sold at the January 12, 2022 sheriff’s sale, and title transferred to Riveredge on March 9, 2022.”
Barksdale v. Ne. Ohio Reg'l Sewer Dist. (N.D. Ohio 2023). · cites it 2× “Poverty Thresholds and Poverty Guidelines, who are forced into contracts ORC §§ 323.31 & 323.121.” (ECF No. 3, PageID# 27).”
McManus v. Clements, 2024 Ohio 1800 (Ohio Ct. App. 2024). · cites it 2× “strictions, and building, health, and safety codes”; or (2) by entering “into a delinquent tax contract with the county treasurer for the payment of the taxes, assessments, penalties, interest, and charges found to be due and unpaid on such land, together with the costs incurred…”
— Ohio Rev. Code § 323.31(A) — 3 cases
Cleveland Clinic Found. v. Wilkins, 816 N.E.2d 224 (Ohio 2004). “es levied and assessed against the property sought to be exempted have been paid in full to the date upon which the application for exemption is filed, except for such taxes, interest, and penalties that may be remitted under division (B) of this section; or {¶ 9} “(2) That the…”
Strongsville Bd. of Educ. v. Wilkins, 841 N.E.2d 303 (Ohio 2006). “and assessed against the property sought to be exempted have been paid in full to the date upon which the application for exemption is filed, except for such taxes, interest, and penalties that may be remitted under division (B) of this section; {¶ 12} “(2) That the applicant…”
Treasurer of Lucas Cty. v. Sheehan, 2020 Ohio 3493 (Ohio Ct. App. 2020). “{¶ 23} Appellee counters that it complied with its statutory obligation under R.C. 323.31(A) to “permit [Sheehan] to once enter a delinquent tax payment contract.”
— Ohio Rev. Code § 323.31(A)(1) — 2 cases
Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). “{¶32} Next, Appellant’s motion to intervene expressed his purpose for intervention was to file a motion for relief from judgment after which he would seek to redeem the property by entering into a written contract for repayment of delinquent taxes pursuant to R.C. 323.31. A…”
Treasurer of Lucas Cty. v. Sheehan, 2020 Ohio 3493 (Ohio Ct. App. 2020). “{¶ 23} Appellee counters that it complied with its statutory obligation under R.C. 323.31(A) to “permit [Sheehan] to once enter a delinquent tax payment contract.”
— Ohio Rev. Code § 323.31(A)(3) — 1 case
Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). “{¶32} Next, Appellant’s motion to intervene expressed his purpose for intervention was to file a motion for relief from judgment after which he would seek to redeem the property by entering into a written contract for repayment of delinquent taxes pursuant to R.C. 323.31. A…”
— Ohio Rev. Code § 323.31(A)(6) — 2 cases
Treasurer of Lucas Cty. v. Sheehan, 2020 Ohio 3493 (Ohio Ct. App. 2020). “{¶ 23} Appellee counters that it complied with its statutory obligation under R.C. 323.31(A) to “permit [Sheehan] to once enter a delinquent tax payment contract.”
Cuyahoga Cty. Treasurer v. Fitzgerald, 2022 Ohio 4386 (Ohio Ct. App. 2022). “The county maintained that following the default, this second delinquent tax contract was void pursuant to R.C. 323.31(A)(6), the property was subsequently sold at the January 12, 2022 sheriff’s sale, and title transferred to Riveredge on March 9, 2022.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.