Ohio Revised Code

Ohio Rev. Code § 323.67 (2026)

List of parcels of abandoned land

✓ current as of May 2026

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Effective:

April 7, 2009

Latest Legislation:

Senate Bill 353 - 127th General Assembly

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(A) The county treasurer, county auditor, a county land reutilization corporation, or a certificate holder, from the list compiled under division (C) of this section or the delinquent tax list or delinquent vacant land tax list compiled under section 5721.03 of the Revised Code, may identify and compile a list of the parcels in the county that the treasurer, auditor, corporation, or certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.79 of the Revised Code. The list may contain one or more parcels and may be transmitted to the board of revision in such a form and manner that allows the board to reasonably discern that the parcels constitute abandoned lands.

(B)(1) From the list of parcels compiled under division (A) of this section, the county treasurer or prosecuting attorney, for purposes of collecting the delinquent taxes, interest, penalties, and charges levied on those parcels and expeditiously restoring them to the tax list, may proceed to foreclose the lien for those impositions in the manner prescribed by sections 323.65 to 323.79 of the Revised Code.

(2) If a certificate holder or county land reutilization corporation compiles a list of parcels under division (A) of this section that the certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.79 of the Revised Code, the certificate holder or corporation may proceed under sections 323.68 and 323.69 of the Revised Code.

(C) For purposes of sections 323.65 to 323.79 of the Revised Code, the county auditor or county treasurer may compile or certify a list of abandoned lands in any manner and at such times as will give effect to the expedited foreclosure of abandoned land.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 2020–2022 · 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). “See R.C. 323.67(B)(1) and (C). Among other things, the law allows a board of revision, under certain circumstances, to order the sheriff to transfer property directly to a county land- reutilization corporation (or some other statutorily eligible political subdivision), without…”

State ex rel. US Bank Trust, Natl. Assn. v. Trumbull Cty., Bd. of Commrs., 2022 Ohio 1817 (Ohio Ct. App. 2022). · cites it 2× “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,” defined as “delinquent lands * * * that are unoccupied and that * * * appeared on the list compiled under division (C) of…”

Tarrify Props., LLC v. Cuyahoga Cnty., Ohio (N.D. Ohio 2020). · cites it 2× “8 5 Ohio Rev. Code § 323.67. “Abandoned land” is defined as “delinquent lands or delinquent vacant lands, including any improvements on the lands, that are unoccupied” and appear on certain compiled lists.”

Tarrify Props., LLC v. Cuyahoga Cnty., Ohio (N.D. Ohio 2020). · cites it 2× “2 Ohio Rev. Code § 323.67(A). 3 Ohio Rev. Code §§ 323.”

Harrison v. Montgomery Cnty. Ohio (S.D. Ohio 2020). · cites it 2× “79 only apply to tax delinquent lands “that are unoccupied and that first appeared on the [tax delinquent] list compiled under division 2 (C) of section 323.67 of the Revised Code, or the delinquent tax list or delinquent vacant land tax list compiled under section 5721.”

— Ohio Rev. Code § 323.67(A) — 1 case

Tarrify Props., LLC v. Cuyahoga Cnty., Ohio (N.D. Ohio 2020). “2 Ohio Rev. Code § 323.67(A). 3 Ohio Rev. Code §§ 323.”

— Ohio Rev. Code § 323.67(B)(1) — 1 case

State ex rel. Feltner v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2020 Ohio 3080 (Ohio 2020). “See R.C. 323.67(B)(1) and (C). Among other things, the law allows a board of revision, under certain circumstances, to order the sheriff to transfer property directly to a county land- reutilization corporation (or some other statutorily eligible political subdivision), without…”

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