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Ohio Revised Code

Ohio Rev. Code § 323.66 (2026)

Expedited foreclosure by board of revision on unoccupied land

✓ current as of May 2026
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Effective:
April 7, 2009
Latest Legislation:
Senate Bill 353 - 127th General Assembly
PDF:
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(A) In lieu of utilizing the judicial foreclosure proceedings and other procedures and remedies available under sections 323.25 to 323.28 or under Chapter 5721., 5722., or 5723. of the Revised Code, a county board of revision created under section 5715.01 of the Revised Code, upon the board's initiative, expressed by resolution, may foreclose the state's lien for real estate taxes upon abandoned land in the county and, upon the complaint of a certificate holder or county land reutilization corporation, foreclose the lien of the state or the certificate holder held under sections 5721.30 to 5721.43 of the Revised Code. The board shall order disposition of the abandoned land by public auction or by other conveyance in the manner prescribed by sections 323.65 to 323.79 of the Revised Code.

(B)(1) A county board of revision may adopt rules as are necessary to administer cases subject to its jurisdiction under Chapter 5715. or adjudicated under sections 323.65 to 323.79 of the Revised Code, as long as the rules are consistent with rules adopted by the tax commissioner under Chapter 5715. of the Revised Code. Rules adopted by a board shall be limited to rules relating to hearing procedure, the scheduling and location of proceedings, case management, and practice forms.

(2) A county board of revision, upon any adjudication of foreclosure under sections 323.65 to 323.79 of the Revised Code, may prepare final orders of sale and deeds. For such purposes, the board may create its own order of sale and deed forms. The sheriff or clerk of court shall execute and deliver any forms prepared under this division in the manner prescribed in sections 323.65 to 323.79 of the Revised Code.

(C) In addition to all other duties and functions provided by law, under sections 323.65 to 323.79 of the Revised Code the clerk of court, in the same manner as in civil actions, shall provide summons and notice of hearings, maintain an official case file, docket all proceedings, and tax as costs all necessary actions in connection therewith in furtherance of the foreclosure of abandoned land under those sections. The county board of revision shall file with the clerk of court all orders and adjudications of the board, and the clerk shall docket, as needed, and journalize all orders and adjudications so filed by the board. The clerk may utilize the court's existing journal or maintain a separate journal for purposes of sections 323.65 to 323.79 of the Revised Code. Other than notices of hearings, the orders and adjudications of the board shall not become effective until journalized by the clerk. Staff of the board of revision may schedule and execute, and file with the clerk of courts, notices of hearings.

(D) For the purpose of efficiently and promptly implementing sections 323.65 to 323.79 of the Revised Code, the prosecuting attorney of the county, the county treasurer, the clerk of court of the county, the county auditor, and the sheriff of the county may promulgate rules, not inconsistent with sections 323.65 to 323.79 of the Revised Code, regarding practice forms, forms of notice for hearings and notice to parties, forms of orders and adjudications, fees, publication, and other procedures customarily within their official purview and respective duties.
Notes of Decisions
Cited in 9 cases (4 in the last 5 years), 2012–2024 · leading case: State ex rel. Feltner v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2020 Ohio 3080 (Ohio 2020).
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State ex rel. Feltner v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2020 Ohio 3080 (Ohio 2020). · cites it 3× “] Prohibition—R.C. 323.66—Writ sought to invalidate a foreclosure adjudication by a county board of revision—Board of revision did not patently and unambiguously lack jurisdiction—Writ denied.”
Alt v. Pazmino-Stanfield, 2018 Ohio 2346 (Ohio Ct. App. 2018). · cites it 2× “ey by the county auditor of a delinquent land or delinquent vacant land tax certificate, or of a master list of delinquent or delinquent vacant tracts, shall institute a foreclosure proceeding under this section in the name of the county treasurer to foreclose the lien of the…”
State ex rel. US Bank Trust, Natl. Assn. v. Trumbull Cty., Bd. of Commrs., 2022 Ohio 1817 (Ohio Ct. App. 2022). “R.C. 323.66(A) provides that, “[i]n lieu of utilizing the judicial foreclosure proceedings and other procedures and remedies available * * * under Chapter 5721.”
State ex rel. U.S. Bank Trust, NA v. Summit Cty., 2021 Ohio 3189 (Ohio Ct. App. 2021). · cites it 2× “R.C. 323.66. Instead of selling the property at a public auction, it can be transferred to a land bank.”
Harrison v. Montgomery Cnty. Ohio (S.D. Ohio 2020). · cites it 4× “See Ohio Rev. Code § 323.66(A). Under Ohio Rev.”
Tarrify Props., LLC v. Cuyahoga Cnty., Ohio (N.D. Ohio 2020). · cites it 2× “Ohio Rev. Code § 323.66 permits a county board of revision to “foreclose the state’s lien for real estate taxes upon [the] abandoned land” “[i]n lieu of utilizing the judicial foreclosure proceedings.”
Marietta v. Verhovec, 2024 Ohio 1184 (Ohio Ct. App. 2024). · cites it 2× “19 of the Revised Code, shall be ordered by the court having jurisdiction or the county board of revision with jurisdiction pursuant to section 323.66 of the Revised Code. {¶19} This Court has explained the procedure employed for foreclosure on a judgment lien: R.”
Olmsted Falls v. Bowman, 2024 Ohio 5100 (Ohio Ct. App. 2024). · cites it 2× “19 of the Revised Code, shall be ordered by the court having jurisdiction or the county board of revision with jurisdiction pursuant to section 323.66 of the Revised Code. Olmsted Falls’ motion for summary judgment was based on the two judgments it obtained against Bowman — one…”
Am. Tax Funding, L.L.C. v. Archon Realty Co., 2012 Ohio 5530 (Ohio Ct. App. 2012). · cites it 2× “19 of the Revised Code, shall be ordered by the court having jurisdiction or the county board of revision with jurisdiction pursuant to section 323.66 of the Revised Code. When the real property to be sold is in one or more tracts, the court may order the officer who makes the…”
— Ohio Rev. Code § 323.66(A) — 3 cases
State ex rel. Feltner v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2020 Ohio 3080 (Ohio 2020). “] Prohibition—R.C. 323.66—Writ sought to invalidate a foreclosure adjudication by a county board of revision—Board of revision did not patently and unambiguously lack jurisdiction—Writ denied.”
State ex rel. US Bank Trust, Natl. Assn. v. Trumbull Cty., Bd. of Commrs., 2022 Ohio 1817 (Ohio Ct. App. 2022). “R.C. 323.66(A) provides that, “[i]n lieu of utilizing the judicial foreclosure proceedings and other procedures and remedies available * * * under Chapter 5721.”
Harrison v. Montgomery Cnty. Ohio (S.D. Ohio 2020). “See Ohio Rev. Code § 323.66(A). Under Ohio Rev.”
— Ohio Rev. Code § 323.66(C) — 1 case
Harrison v. Montgomery Cnty. Ohio (S.D. Ohio 2020). “See Ohio Rev. Code § 323.66(A). Under Ohio Rev.”
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.