(1) "Delinquent lands" means all lands, including lands that are unimproved by any dwelling, upon which delinquent taxes, as defined in section 323.01 of the Revised Code, remain unpaid at the time a settlement is made between the county treasurer and auditor pursuant to division (C) of section 321.24 of the Revised Code.
(2) "Delinquent vacant lands" means all lands that have been delinquent lands for at least one year and that are unimproved by any dwelling.
(3) "County land reutilization corporation" means a county land reutilization corporation organized under Chapter 1724. of the Revised Code.
(B) As used in sections 5719.04, 5721.03, and 5721.31 of the Revised Code and in any other sections of the Revised Code to which those sections are applicable, a "newspaper" or "newspaper of general circulation" has the same meaning as in section 7.12 of the Revised Code.
Notes of Decisions
Cited in 13
cases (6 in the last 5 years), 1959–2025 · leading case: United States v. Dansby, 509 F. Supp. 188 (N.D. Ohio 1981).
United States v. Dansby, 509 F. Supp. 188 (N.D. Ohio 1981). · cites it 3דSee Ohio Rev.Code § 5721.01 to .13. Under Ohio law a state tax lien is senior to *190 all other encumbrances on the property.”
Yemma v. Reed, 2017-Ohio-1015, 86 N.E.3d 980. “01, and/or delinquent vacant land under R.C. 5721.01. The Treasurer elected to invoke the alternative redemption period set forth in R.”
Weir v. Gillespie, 498 N.E.2d 177 (Ohio Ct. App. 3d Dist. 1985). “13 provides: “Whenever real property in this state is sold under sections 5721.01 to 5721.28, inclusive, or 5723.”
State ex rel. Dayton Newspapers, Inc. v. Wagner, 717 N.E.2d 773 (Ohio Ct. App. 2d Dist. 1998). · cites it 2דAs ancillary relief, DNI asks us to forbid Wagner from publishing notices in the Daily Court Reporter and the Daily Voice until these newspapers properly qualify as newspapers of general circulation under R.C. 5721.01. Count II of the mandamus complaint alleges a due process…”
US Bank Trust, N.A. v. Osborne, 2021-Ohio-2898. “This claim is brought pursuant to R.C. 5721.01 et seq., and a real controversy exists in that there is a genuine dispute, a judgment is sought that is not merely advisory in nature or based upon a hypothetical statement of facts, the issue tendered is appropriate for judicial…”
McManus v. Stump, 2024-Ohio-2093, 245 N.E.3d 827. “79, or sections 5721.01 to 5721.28 of the Revised Code * * *.”
Davet v. Parks, 2013-Ohio-31. “13 states: Whenever real property in this state is sold under sections 5721.01 to 5721.28, inclusive, or 5723.”
Snyder v. Comm'r, 41 T.C.M. 1416 (T.C. 1981). “Admittedly, assessed value does not necessarily measure fair market value, but we are satisfied that the latter value of the parcel would not be significantly larger.”
Fig, LLC v. Al-malik Divine, No. 3:25-cv-00249 (S.D. Ohio Sept. 9, 2025). “CODE § 5721.01 et seq.). Plaintiff continues that Divine Trust failed to “identify any federal statute allegedly violated by Plaintiff, nor does it present any viable federal defense to the claims asserted.”
Tax Ease Ohio, L.L.C. v. Harivel Agency, L.L.C., 2022-Ohio-3042. “1 The complaint sought to foreclose on property under R.C. 5721.01, et seq. 1 One of the defendants was dismissed, one answered, and default judgment was rendered against the remaining defendants, one being defendant-appellee Harivel Agency, L.”
McManus v. Clements, 2024-Ohio-1800, 244 N.E.3d 141. “79, or sections 5721.01 to 5721.28 of the Revised Code * * *.”
State ex rel. Dayton Newspapers, Inc. v. Wagner, 717 N.E.2d 773 (Ohio Ct. App. 2d Dist. 1998). “As ancillary relief, DNI asks us to forbid Wagner from publishing notices in the Daily Court Reporter and the Daily Voice until these newspapers properly qualify as newspapers of general circulation under R.C. 5721.01. Count II of the mandamus complaint alleges a due process…”
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