Ohio Rev. Code » Chapter 5721
Ohio Revised Code

Ohio Rev. Code § 5721.35 (2026)

Tax certificate vests in certificate holder first lien previously held by state and its taxing districts

✓ current as of May 2026
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Effective:
January 30, 2014
Latest Legislation:
House Bill 72 - 130th General Assembly
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(A) Upon the sale and delivery of a tax certificate, the tax certificate vests in the certificate holder the first lien previously held by the state and its taxing districts under section 5721.10 of the Revised Code for the amount of taxes, assessments, interest, and penalty charged against a certificate parcel, superior to all other liens and encumbrances upon the parcel described in the tax certificate, in the amount of the certificate redemption price, except liens for delinquent taxes that attached to the certificate parcel prior to the attachment of the lien being conveyed by the sale of such tax certificate. With respect to the priority as among such first liens of the state and its taxing districts for different years, the priority shall be determined by the date such first liens of the state and its taxing districts attached pursuant to section 323.11 of the Revised Code, with first priority to the earliest attached lien and each immediately subsequent priority based upon the next earliest attached lien.

(B)(1) A certificate holder or the county treasurer may record the tax certificate or memorandum thereof in the office of the county recorder of the county in which the certificate parcel is situated, as a mortgage of land under division (A)(20) of section 317.08 of the Revised Code. The county recorder shall index the certificate in the indexes provided for under section 317.18 of the Revised Code. If the lien is subsequently canceled, the cancellation also shall be recorded by the county recorder.

(2) Notwithstanding Chapter 1309., Title LIII, or any other provision of the Revised Code, a secured party holding a security interest in a tax certificate or memorandum thereof may perfect that security interest only by one of the following methods:

(a) Possession;

(b) Registering the tax certificate with the county treasurer in the name of the secured party, or its agent or custodian, as certificate holder;

(c) Recording the name of the secured party in the tax certificate register in the office of the county treasurer of the county in which the certificate parcel is situated.

Last updated December 27, 2023 at 10:58 AM

Notes of Decisions
Cited in 9 cases (6 in the last 5 years), 2001–2026 · leading case: In Re Walsh, 264 B.R. 482 (Bankr. N.D. Ohio 2001).
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In Re Walsh, 264 B.R. 482 (Bankr. N.D. Ohio 2001). · cites it 4× “Ohio Rev.Code Ann. § 5721.35. Those statutes serve, effectively, to convey to a purchaser of tax certificates the rights and lien positions previously enjoyed by the County Treasurer.”
Tax Ease Ohio, II., L.L.C. v. Leach, 2021 Ohio 2841 (Ohio Ct. App. 2021). “And R.C. 5721.35 authorizes the county treasurer to record a tax certificate as “a mortgage of land” in the county recorder’s office of the county in which the certificate parcel is situated.”
Ammar Yassin (Bankr. N.D. Ohio 2022). · cites it 10× “” O.R.C. § 5721.35(A) (emphasis added). A tax certificate lien may only be perfected by possession of the certificate, registering the tax certificate with the county treasurer or fiscal officer in the name of the secured party, or recording the name of the secured party in the…”
Antonious v. Selvaggio, 2022 Ohio 4056 (Ohio Ct. App. 2022). · cites it 2× “” R.C. 5721.35(A). In addition, “[t]he tax certificate purchased by the certificate holder is presumptive evidence in all courts and boards of revision and in all proceedings, including, without limitation, at the trial of the foreclosure action, of the amount and validity of…”
Tax Ease Ohio, L.L.C. v. Keeton, 2021 Ohio 1815 (Ohio Ct. App. 2021). “Further, Tax Ease moved for summary judgment against Keeton, contending that (1) it is the certificate holder of the tax certificates; (2) it is vested in the first lien pursuant to R.C. 5721.35(A); (3) the Certificate Redemption Price for the tax certificate is due and unpaid;…”
PNC Bank, Natl. Assn. v. Graham, 2022 Ohio 888 (Ohio Ct. App. 2022). “And R.C. 5721.35 authorizes the county treasurer to record a tax certificate as “a mortgage of land” in the county recorder’s office of the county in which the certificate parcel is situated.”
FIG 20, L.L.C. v. Daczko, 2026 Ohio 602 (Ohio Ct. App. 2026). “” R.C. 5721.35(A). {¶18} FIG cites Antonious v.”
JPMorgan Chase Bank, NA v. Pellin, 2012 Ohio 1151 (Ohio Ct. App. 2012). “” 87 Ohio Jurisprudence 3d, Taxation, Section 700, at 172 (2000); see also R.C 5721.35(A). Thus, an owner of delinquent tax certificates, as the superior lienholder, has a right to intervene in a foreclosure action.”
Home S. & L. Co. of Youngstown, Ohio v. Norfolk S. Ry. Co., 2012 Ohio 1634 (Ohio Ct. App. 2012). “] {¶54} R.C. 5721.35(A) further provides that “the tax certificate vests in the certificate holder the first lien previously held by the state * * *, superior to all other liens and encumbrances upon the parcel described in the tax certificate * * * , in the amount of the…”
— Ohio Rev. Code § 5721.35(A) — 7 cases
In Re Walsh, 264 B.R. 482 (Bankr. N.D. Ohio 2001). “Ohio Rev.Code Ann. § 5721.35. Those statutes serve, effectively, to convey to a purchaser of tax certificates the rights and lien positions previously enjoyed by the County Treasurer.”
Ammar Yassin (Bankr. N.D. Ohio 2022). “” O.R.C. § 5721.35(A) (emphasis added). A tax certificate lien may only be perfected by possession of the certificate, registering the tax certificate with the county treasurer or fiscal officer in the name of the secured party, or recording the name of the secured party in the…”
Antonious v. Selvaggio, 2022 Ohio 4056 (Ohio Ct. App. 2022). “” R.C. 5721.35(A). In addition, “[t]he tax certificate purchased by the certificate holder is presumptive evidence in all courts and boards of revision and in all proceedings, including, without limitation, at the trial of the foreclosure action, of the amount and validity of…”
Tax Ease Ohio, L.L.C. v. Keeton, 2021 Ohio 1815 (Ohio Ct. App. 2021). “Further, Tax Ease moved for summary judgment against Keeton, contending that (1) it is the certificate holder of the tax certificates; (2) it is vested in the first lien pursuant to R.C. 5721.35(A); (3) the Certificate Redemption Price for the tax certificate is due and unpaid;…”
FIG 20, L.L.C. v. Daczko, 2026 Ohio 602 (Ohio Ct. App. 2026). “” R.C. 5721.35(A). {¶18} FIG cites Antonious v.”
— Ohio Rev. Code § 5721.35(B)(1) — 1 case
Ammar Yassin (Bankr. N.D. Ohio 2022). “” O.R.C. § 5721.35(A) (emphasis added). A tax certificate lien may only be perfected by possession of the certificate, registering the tax certificate with the county treasurer or fiscal officer in the name of the secured party, or recording the name of the secured party in the…”
— Ohio Rev. Code § 5721.35(B)(2)(a) — 1 case
Ammar Yassin (Bankr. N.D. Ohio 2022). “” O.R.C. § 5721.35(A) (emphasis added). A tax certificate lien may only be perfected by possession of the certificate, registering the tax certificate with the county treasurer or fiscal officer in the name of the secured party, or recording the name of the secured party in the…”
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