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Ohio Revised Code

Ohio Rev. Code § 323.78 (2026)

Invocation of alternative redemption period

✓ current as of May 2026
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Effective:
April 3, 2025
Latest Legislation:
House Bill 315 - 135th General Assembly
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(A) Notwithstanding anything in Chapters 323., 5721., and 5723. of the Revised Code, a county treasurer may elect to invoke the alternative redemption period in any petition for foreclosure of abandoned lands under section 323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised Code.

(B) If a county treasurer invokes the alternative redemption period pursuant to this section, and if a municipal corporation, township, county, school district, community development organization, or county land reutilization corporation has requested title to the parcel, then upon adjudication of foreclosure of the parcel, the court or board of revision shall order, in the decree of foreclosure or by separate order, that the equity of redemption and any statutory or common law right of redemption in the parcel by its owner shall be forever terminated after the expiration of the alternative redemption period and that the parcel shall be transferred by deed directly to the requesting municipal corporation, township, county, school district, community development organization, or county land reutilization corporation without appraisal and without a sale, free and clear of all impositions and any other liens on the property, which shall be deemed forever satisfied and discharged. The court or board of revision shall order such a transfer regardless of whether the value of the taxes, assessments, penalties, interest, and other charges due on the parcel, and the costs of the action, exceed the fair market value of the parcel. No further act of confirmation or other order shall be required for such a transfer, or for the extinguishment of any statutory or common law right of redemption.

(C) If a county treasurer invokes the alternative redemption period pursuant to this section and if no community development organization, county land reutilization corporation, municipal corporation, county, township, or school district has requested title to the parcel, then upon adjudication of foreclosure of the parcel, the court or board of revision shall order the property sold as otherwise provided in Chapters 323. and 5721. of the Revised Code, and, failing any bid at any such sale, the parcel shall be forfeited to the state and otherwise disposed of pursuant to Chapter 5723. of the Revised Code.

(D)(1) A municipal corporation, township, county, school district, community development organization, or county land reutilization corporation to which property is transferred pursuant to division (B) of this section shall cause the property to be sold through either of the following means:

(a) At a public auction conducted by the sheriff of the county in which the property is located or a designee of the sheriff in the manner provided by law for the sale of real property on execution. The auction shall be advertised in the same manner required in division (A) of section 323.73 of the Revised Code.

(b) By the solicitation of sealed bids. The political subdivision, community development organization, or county land reutilization corporation shall advertise the sale in a newspaper of general circulation that meets the requirements of section 7.12 of the Revised Code in the county in which the property is located, prescribe the form of bids, and accept bids over a period of at least three weeks.

(2) Upon a sale of property pursuant to division (D)(1) of this section, the municipal corporation, township, county, school district, community development organization, or county land reutilization corporation that sold the property shall calculate the sum of the taxes, assessments, penalties, interest, and other charges due on the property at the time the property was transferred under division (B) of this section; the costs of the foreclosure action that resulted in the property's transfer under that division; and any costs incurred by the political subdivision, community development organization, or county land reutilization corporation in connection with the property. If the sale price exceeds that sum, the excess proceeds shall be delivered to the county treasurer of the county in which the property is located not later than forty-five days after its sale. Thereafter, the excess proceeds shall be treated in the same manner as surplus funds under section 5721.20 of the Revised Code.

The political subdivision, community development organization, or county land reutilization corporation shall maintain a record of the amounts calculated under this division, and the property's sale price, for three years after its sale date. The record is a public record subject to section 149.43 of the Revised Code.

Last updated February 19, 2025 at 9:44 AM

Notes of Decisions
Cited in 20 cases (12 in the last 5 years), 2013–2026 · 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 8× “18, and/or R.C. 323.78. The complaint asserted more than a year had passed since the taxes on the property were certified delinquent.”
Beaver Street Investments, LLC v. Summit Cnty., Ohio, 65 F.4th 822 (6th Cir. 2023). · cites it 2× “After all, if BSI paid its delinquent taxes during the redemption 2 The dissent seems to argue that the Harrison Court held that the statute of limitations begins to run in all cases implicating Ohio Rev. Code § 323.78 “when the Board adjudicate[s] the foreclosure .”
State ex rel. Feltner v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2020 Ohio 3080 (Ohio 2020). · cites it 2× “After its judgment, the BOR transferred Feltner’s property to the Cuyahoga County Land Reutilization Corporation (“the Land Bank”) under R.C. 323.78. The Land Bank later transferred the property to a third party.”
Tarrify Props., LLC v. Cuyahoga Cnty., 37 F.4th 1101 (6th Cir. 2022). “” Ohio Rev. Code § 323.78(B). Not only was fair market value never challenged before the Board, it was never at issue.”
In re Foreclosure of Liens for Delinquent Land Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens (Slip Opinion), 2014 Ohio 3656 (Ohio 2014). · cites it 2× “or this chapter of the Revised Code with respect to delinquent land, but before the filing of an entry of confirmation of sale pursuant to the proceeding or before the expiration of the alternative redemption period as may apply under section 323.78 of the Revised Code, any…”
Hamilton Cty. Treasurer v. Scott, 2022 Ohio 1467 (Ohio Ct. App. 2022). · cites it 2× “20 provides: Except in cases where the property is transferred without sale to a municipal corporation, township, county, community development organization, or county land reutilization corporation pursuant to the alternative redemption period procedures contained in section…”
State ex rel. U.S. Bank Trust, NA v. Summit Cty., 2021 Ohio 3189 (Ohio Ct. App. 2021). · cites it 5× “This adjudication ordered that US Bank’s right of redemption would be extinguished after 28 days, as required by R.C. 323.78. It also provided for the direct transfer of the property to the land bank at the expiration of the redemption period.”
State ex rel. US Bank Trust, Natl. Assn. v. Trumbull Cty., Bd. of Commrs., 2022 Ohio 1817 (Ohio Ct. App. 2022). · cites it 2× “Finally, the Board contends it had no clear legal duty to commence an appropriation proceeding because the property was lawfully acquired under an exercise of governmental authority pursuant to R.C. 323.78. {¶7} “Mandamus is a writ, issued in the name of the state to an inferior…”
Harrison v. Montgomery Cnty. Ohio (S.D. Ohio 2020). · cites it 28× “Before any final action is taken on the complaint, the county treasurer—as plaintiff—must make a choice whether to collect the delinquent taxes owed through a judicial sale or to invoke the alternative redemption period of Ohio Rev. Code § 323.78 and waive all taxes and…”
Tarrify Props., LLC v. Cuyahoga Cnty., Ohio (N.D. Ohio 2020). · cites it 8× “16 And in 9 Ohio Rev. Code § 323.78. 10 Ohio Rev. Code § 323.”
State ex rel. US Bank Trust, Natl. Assn. v. Cuyahoga Cty., 2023 Ohio 1063 (Ohio 2023). · cites it 2× “{¶ 5} In the cases here, the Cuyahoga, Lucas, and Summit County treasurers invoked “the alternative redemption period” under R.C. 323.78(A). When the alternative redemption period is invoked, the court or board of revision shall order * * * that the equity of redemption and any…”
In re Foreclosure of Liens for Delinquent Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens, 2013 Ohio 1400 (Ohio Ct. App. 2013). · cites it 2× “or this chapter of the Revised Code with respect to delinquent land, but before the filing of an entry of confirmation of sale pursuant to the proceeding or before the expiration of the alternative redemption period as may apply under section 323.78 of the Revised Code, any…”
Show all 20 citing cases →
— Ohio Rev. Code § 323.78(A) — 5 cases
Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). “18, and/or R.C. 323.78. The complaint asserted more than a year had passed since the taxes on the property were certified delinquent.”
State ex rel. US Bank Trust, Natl. Assn. v. Trumbull Cty., Bd. of Commrs., 2022 Ohio 1817 (Ohio Ct. App. 2022). “Finally, the Board contends it had no clear legal duty to commence an appropriation proceeding because the property was lawfully acquired under an exercise of governmental authority pursuant to R.C. 323.78. {¶7} “Mandamus is a writ, issued in the name of the state to an inferior…”
State ex rel. U.S. Bank Trust, NA v. Summit Cty., 2021 Ohio 3189 (Ohio Ct. App. 2021). “This adjudication ordered that US Bank’s right of redemption would be extinguished after 28 days, as required by R.C. 323.78. It also provided for the direct transfer of the property to the land bank at the expiration of the redemption period.”
State ex rel. US Bank Trust, Natl. Assn. v. Cuyahoga Cty., 2023 Ohio 1063 (Ohio 2023). “{¶ 5} In the cases here, the Cuyahoga, Lucas, and Summit County treasurers invoked “the alternative redemption period” under R.C. 323.78(A). When the alternative redemption period is invoked, the court or board of revision shall order * * * that the equity of redemption and any…”
Harrison v. Montgomery Cnty. Ohio (S.D. Ohio 2020). “Before any final action is taken on the complaint, the county treasurer—as plaintiff—must make a choice whether to collect the delinquent taxes owed through a judicial sale or to invoke the alternative redemption period of Ohio Rev. Code § 323.78 and waive all taxes and…”
— Ohio Rev. Code § 323.78(B) — 8 cases
Beaver Street Investments, LLC v. Summit Cnty., Ohio, 65 F.4th 822 (6th Cir. 2023). “After all, if BSI paid its delinquent taxes during the redemption 2 The dissent seems to argue that the Harrison Court held that the statute of limitations begins to run in all cases implicating Ohio Rev. Code § 323.78 “when the Board adjudicate[s] the foreclosure .”
Tarrify Props., LLC v. Cuyahoga Cnty., 37 F.4th 1101 (6th Cir. 2022). “” Ohio Rev. Code § 323.78(B). Not only was fair market value never challenged before the Board, it was never at issue.”
Yemma v. Reed, 2017 Ohio 1015 (Ohio Ct. App. 2017). “18, and/or R.C. 323.78. The complaint asserted more than a year had passed since the taxes on the property were certified delinquent.”
State ex rel. U.S. Bank Trust, NA v. Summit Cty., 2021 Ohio 3189 (Ohio Ct. App. 2021). “This adjudication ordered that US Bank’s right of redemption would be extinguished after 28 days, as required by R.C. 323.78. It also provided for the direct transfer of the property to the land bank at the expiration of the redemption period.”
Tarrify Props., LLC v. Cuyahoga Cnty., Ohio (N.D. Ohio 2020). “16 And in 9 Ohio Rev. Code § 323.78. 10 Ohio Rev. Code § 323.”
— Ohio Rev. Code § 323.78(D)(2) — 1 case
Lamancusa v. Webb, 2026 Ohio 229 (Ohio Ct. App. 2026).
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