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Ohio Revised Code

Ohio Rev. Code § 323.47 (2026)

Lien on land to be discharged out of proceeds of sale

✓ current as of May 2026
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Effective:
April 6, 2017
Latest Legislation:
House Bill 463 - 131st General Assembly
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(A) If land held by tenants in common is sold upon proceedings in partition, or taken by the election of any of the parties to such proceedings, or real estate is sold by administrators, executors, guardians, or trustees, the court shall order that the taxes, penalties, and assessments then due and payable, and interest on those taxes, penalties, and assessments, that are or will be a lien on such land or real estate as of the date of the sale or election, be discharged out of the proceeds of such sale or election, but only to the extent of those proceeds. For purposes of determining such amount, the county treasurer may estimate the amount of taxes, assessments, interest, and penalties that will be payable as of the date of the sale or election. If the county treasurer's estimate exceeds the amount of taxes, assessments, interest, and penalties actually payable as of that date, the plaintiff in the action resulting in a sale or election, may request that the county treasurer refund that excess to holders of the next lien interests according to the confirmation of sale or election or, if all liens are satisfied, that the treasurer remit that excess to the court for distribution. If the amount of taxes, assessments, interest, and penalties actually payable at the time of the sale or election exceeds the county treasurer's estimate, or the proceeds are insufficient to satisfy that estimate, the officer who conducted the sale shall certify the amount of the excess to the treasurer, who shall enter that amount on the real and public utility property tax duplicate opposite the property; the amount of the excess shall be payable at the next succeeding date prescribed for payment of taxes in section 323.12 of the Revised Code.

If the plaintiff in an action that results in a sale or election in accordance with this division is the land's or real estate's purchaser or electing party, the court shall not order a deduction for the taxes, assessments, interest, and penalties, the lien for which attaches before the date of sale or election but that are not yet determined, assessed, and levied from the proceeds of the sale or election, unless such deduction is approved by that purchaser or electing party. The officer who conducted the sale shall certify that such amount was not paid from the proceeds to the county treasurer, who shall enter that amount on the real and public utility property tax duplicate opposite the property; this amount shall be payable at the next succeeding date prescribed for payment of taxes in section 323.12 of the Revised Code.

Taxes, assessments, interest, and penalties that are not paid on the date of that sale or election, including any amount that becomes due and payable after the date of the sale or election or that remains unpaid because proceeds of a sale or election are insufficient to pay those amounts, continue to be a lien on the property as provided under section 323.11 of the Revised Code.

(B)(1) Except as provided in division (B) (2) or (3) of this section, if real estate is sold at judicial sale, the court shall order that the total of the following amounts shall be discharged out of the proceeds of the sale but only to the extent of such proceeds:

(a) Taxes, assessments, interest, and penalties, the lien for which attaches before the date of sale but that are not yet determined, assessed, and levied for the year that includes the date of sale, apportioned pro rata to the part of that year that precedes the date of sale;

(b) All other taxes, assessments, penalties, and interest the lien for which attached for a prior tax year but that have not been paid on or before the date of sale.

(2) The county treasurer may estimate the amount in division (B)(1)(a) of this section before the confirmation of sale or an amended entry confirming the sale is filed. If the county treasurer's estimate exceeds the amount in division (B) (1)(a) of this section, the judgment creditor may request that the county treasurer refund that excess to holders of the next lien interests according to the confirmation of sale or, if all liens are satisfied, that the treasurer remit that excess to the court for distribution. If the actual amount exceeds the county treasurer's estimate, the officer who conducted the sale shall certify the amount of the excess to the treasurer, who shall enter that amount on the real and public utility property tax duplicate opposite the property; the amount of the excess shall be payable at the next succeeding date prescribed for payment of taxes in section 323.12 of the Revised Code.

If the judgment creditor in an action that results in a sale in accordance with division (B) of this section is the real estate's purchaser, the court shall not order a deduction for the taxes, assessments, interest, and penalties, the lien for which attaches before the date of sale but that are not yet determined, assessed, and levied from the proceeds of the sale unless such deduction is approved by that purchaser. The officer who conducted the sale shall certify that such amount was not paid from the proceeds to the county treasurer, who shall enter that amount on the real and public utility property tax duplicate opposite the property; this amount shall be payable at the next succeeding date prescribed for payment of taxes in section 323.12 of the Revised Code.

Taxes, assessments, interest, and penalties that are not paid on the date of that sale, including any amount that becomes due and payable after the date of the sale, continue to be a lien on the property as provided under section 323.11 of the Revised Code.

(3) The amounts described in division (B)(1) of this section shall not be discharged out of the proceeds of a judicial sale, but shall instead be deemed to be satisfied and extinguished upon confirmation of sale, if both of the following conditions apply:

(a) The real estate is sold pursuant to a foreclosure proceeding other than a tax foreclosure proceeding initiated by the county treasurer under section 323.25, sections 323.65 to 323.79, or Chapter 5721. of the Revised Code.

(b) A county land reutilization corporation organized under Chapter 1724. of the Revised Code is both the purchaser of the real estate and the judgment creditor or assignee of all rights, title, and interest in the judgment arising from the foreclosure proceeding.
Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 2016–2025 · leading case: Fortney v. McQuillen, 2019 Ohio 4941 (Ohio Ct. App. 2019).
Sort: Relevance Newest Treatment
Fortney v. McQuillen, 2019 Ohio 4941 (Ohio Ct. App. 2019). · cites it 7× “” {¶3} Appellant states that his counsel wrote the common pleas court judge seeking guidance on the failure to comply with R.C. 323.47 and the judge responded that the county did not pro-rate property taxes for the year during which judicial sales take place because it would be…”
Farmers State Bank v. Sponaugle (Slip Opinion), 2019 Ohio 2518 (Ohio 2019). “11 (tax liens shall attach to real property until paid), R.C. 323.47(B)(1) (if real estate is sold at judicial sale, tax liens must be discharged out of the sale proceeds), and R.”
Farmers State Bank v. Sponaugle, 2017 Ohio 4322 (Ohio Ct. App. 2017). · cites it 2× “11, R.C. 323.47(B) and R.C. 5721.10; also, it notes that the tax amount in the Entry of Confirmation was different than one which might have been included in the Decree of Foreclosure since another half year taxes had accrued awaiting sale.”
Leonard v. MBB P'ship, 2016 Ohio 3534 (Ohio Ct. App. 2016). “15AP-956 3 shall be paid pursuant to ORC 323.47. The Court finds that said sums are the first and best lien against their premises described in the complaint and that the plaintiff is entitled to recover the same from the sale of the premises.”
Wells Fargo Bank, N.A. v. Greene, 2024 Ohio 667 (Ohio Ct. App. 2024). · cites it 2× “§323.47(B): To the Treasurer of Cuyahoga County, Ohio, taxes, accrued taxes, assessments, and penalties on the premises hereinafter described, as shown on the tax duplicate; OTHERWISE: To the Cuyahoga County Treasurer, taxes, assessments, interest, the lien for which attaches…”
N. Royalton Court Condo Owners' Assn. v. Stadul, 2024 Ohio 1280 (Ohio Ct. App. 2024). · cites it 2× “98 plus interest and fees, Woods Cove, based on a contention that its liens survived the confirmation of sale pursuant to R.C. 323.47(B)(2), executed on its own decree of foreclosure and filed a praecipe for order of sale 0n October 28, 2016.”
Nationstar Mtge., L.L.C. v. Willis, 2016 Ohio 4721 (Ohio Ct. App. 2016). · cites it 2× “All amounts payable under Section 323.47 of the Ohio Revised Code shall be paid from the proceeds of the sale before any distribution is made to other lien -25- holders.”
M&T Bank v. Wood, 2020 Ohio 10 (Ohio Ct. App. 2020). “11 (tax liens shall attach to real property until paid), R.C. 323.47(B)(1) (if real estate is sold at judicial sale, tax liens must be discharged out of the sale proceeds), and R.”
Williams v. Schneider, 2017 Ohio 9152 (Ohio Ct. App. 2017). “R.C. 323.47 ; see Twin Lakes Resorts v. Thousand Adventures of Ohio , 3d Dist.”
Gemmell v. Evergreen Site Holdings, Inc., 2025 Ohio 2258 (Ohio Ct. App. 2025). “” The court found that the treasurer had a “valid and subsisting lien” for “taxes, accrued taxes, assessments and penalties” on the parcels and that the exact amount was not ascertainable at the present time but would be ascertainable under R.C. 323.47. The court found that…”
— Ohio Rev. Code § 323.47(B) — 2 cases
Farmers State Bank v. Sponaugle, 2017 Ohio 4322 (Ohio Ct. App. 2017). “11, R.C. 323.47(B) and R.C. 5721.10; also, it notes that the tax amount in the Entry of Confirmation was different than one which might have been included in the Decree of Foreclosure since another half year taxes had accrued awaiting sale.”
Wells Fargo Bank, N.A. v. Greene, 2024 Ohio 667 (Ohio Ct. App. 2024). “§323.47(B): To the Treasurer of Cuyahoga County, Ohio, taxes, accrued taxes, assessments, and penalties on the premises hereinafter described, as shown on the tax duplicate; OTHERWISE: To the Cuyahoga County Treasurer, taxes, assessments, interest, the lien for which attaches…”
— Ohio Rev. Code § 323.47(B)(1) — 2 cases
Farmers State Bank v. Sponaugle (Slip Opinion), 2019 Ohio 2518 (Ohio 2019). “11 (tax liens shall attach to real property until paid), R.C. 323.47(B)(1) (if real estate is sold at judicial sale, tax liens must be discharged out of the sale proceeds), and R.”
M&T Bank v. Wood, 2020 Ohio 10 (Ohio Ct. App. 2020). “11 (tax liens shall attach to real property until paid), R.C. 323.47(B)(1) (if real estate is sold at judicial sale, tax liens must be discharged out of the sale proceeds), and R.”
— Ohio Rev. Code § 323.47(B)(2) — 1 case
N. Royalton Court Condo Owners' Assn. v. Stadul, 2024 Ohio 1280 (Ohio Ct. App. 2024). “98 plus interest and fees, Woods Cove, based on a contention that its liens survived the confirmation of sale pursuant to R.C. 323.47(B)(2), executed on its own decree of foreclosure and filed a praecipe for order of sale 0n October 28, 2016.”
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