Ohio Rev. Code » Chapter 323
Ohio Revised Code

Ohio Rev. Code § 323.44 (2026)

Forfeiture of life estate for failure to pay taxes

✓ current as of May 2026
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Effective:
September 21, 1982
Latest Legislation:
House Bill 379 - 114th General Assembly
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If any person seized of lands in dower or for life fails to pay the taxes thereon so that such lands are sold for the payment thereof, and such person does not redeem them according to law within one year after such sale, he shall forfeit to the person next entitled to such lands in remainder or reversion all the estate which he has in such lands. The remainder man or reversioner may redeem the lands in the same manner as other lands are redeemed after being sold for taxes. The person who failed to pay such taxes shall be liable to the person next entitled to the estate for all damages such person has sustained by such failure.
Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2014–2023 · leading case: Reel v. Reel, 2014 Ohio 5079 (Ohio Ct. App. 2014).
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Reel v. Reel, 2014 Ohio 5079 (Ohio Ct. App. 2014). · cites it 3× “Specifically, R.C. 323.44 states in pertinent part, “If any person seized of lands in dower or for life fails to pay the taxes thereon so that such lands are sold for the payment thereof, and such person does not redeem them according to law within one year after such sale, he…”
Nelbach v. Nelbach (D.C. 2023). “2014) (citing Ohio Rev. Code Ann. § 323.44 , which only authorizes forfeiture for failure to pay taxes when a property has been sold and not timely redeemed); Thayer v.”
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