Ohio Rev. Code » Chapter 5723
Ohio Revised Code

Ohio Rev. Code § 5723.12 (2026)

Certificate of sale - deed - previous title and liens extinguished

✓ current as of May 2026
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Effective:
September 4, 2014
Latest Legislation:
Senate Bill 172 - 130th General Assembly
PDF:
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(A) The county auditor, on making a sale of a tract of land to any person under this chapter, shall give the purchaser a certificate of sale. On producing or returning to the auditor the certificate of sale, the auditor, on payment to the auditor by the purchaser, the purchaser's heirs, or assigns, of the sum of forty-five dollars, shall execute and file for recording a deed, which deed shall be prima-facie evidence of title in the purchaser, the purchaser's heirs, or assigns. Once the deed has been recorded, the county auditor shall deliver the deed to the purchaser. At the time of the sale, the county auditor shall collect and the purchaser shall pay the fee required by law for the recording of deeds. In the case of land sold to the state under division (B) of section 5723.06 of the Revised Code, the director of natural resources or a county land reutilization corporation shall execute and file for recording the deed, and pay the fee required by law for transferring deeds directly to the county auditor and recording deeds directly to the county recorder.

(B) Except as otherwise provided in division (C) of this section and except for foreclosures to which the alternative redemption period has expired under sections 323.65 to 323.79 of the Revised Code, when a tract of land has been duly forfeited to the state and sold under this chapter, the conveyance of the real estate by the auditor shall extinguish all previous title and invest the purchaser with a new and perfect title that is free from all liens and encumbrances, except taxes and installments of special assessments and reassessments not due at the time of the sale, federal tax liens other than federal tax liens that are discharged in accordance with subsection (b) or (c) of section 7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as amended, and any easements and covenants running with the land that were created prior to the time the taxes or assessments, for the nonpayment of which the land was forfeited, became due and payable and except that, if there is a federal tax lien on the tract of land at the time of the sale, the United States is entitled to redeem the tract of land at any time within one hundred twenty days after the sale pursuant to subsection (d) of section 7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as amended.

(C) When a tract of forfeited land that was foreclosed upon as a result of proceedings for foreclosure instituted under section 323.25, sections 323.65 to 323.79, or division (C) of section 5721.18 of the Revised Code is sold or transferred to any person, including a county land reutilization corporation, under this chapter, the conveyance of the real estate by the auditor shall extinguish all previous title and invest the purchaser or transferee with a new title free from the lien for land taxes, assessments, charges, penalties, and interest for which the lien was foreclosed, the property was forfeited to the state, and in satisfaction of which the property was sold or transferred under this chapter. In all such cases, the purchaser or transferee shall be deemed a bona fide purchaser for value in accordance with division (C) of section 5723.04 of the Revised Code.
Notes of Decisions
Cited in 9 cases, 1953–2020 · leading case: Wiltshire Capital Partners v. Reflections II, Inc., 2020 Ohio 3468 (Ohio Ct. App. 2020).
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Wiltshire Capital Partners v. Reflections II, Inc., 2020 Ohio 3468 (Ohio Ct. App. 2020). · cites it 21× “During that period, the Franklin County prosecutor pursued an in rem foreclosure action against the East Hudson Street property pursuant to R.”
L & N P'ship v. Lakeside Forest Ass'n, 916 N.E.2d 500 (Ohio Ct. App. 2009). · cites it 2× “” Additionally, R.C. 5723.12 provides, “[T]he conveyance of the real estate by the auditor shall extinguish all previous title and invest the purchaser with a new and perfect title that is free from all liens and encumbrances, except * * * any easements and covenants running…”
Johnson v. New Direction IRA F.B.O., 2018 Ohio 4608 (Ohio Ct. App. 2018). · cites it 3× “Analysis {¶29} Lam posits that the easement was terminated by the termination letter and that Johnson is not entitled to the protections afforded to a bona-fide purchaser for value. Alternatively, Lam argues that the conveyance by the fiscal officer’s deed in 2015 conveys no…”
Cookston v. Box, 160 N.E.2d 327 (Ohio Ct. App. 1959). · cites it 2× “- A prescriptive right in favor of the plaintiff had not been created prior to the time the taxes, for the nonpayment of which the land was forfeited, became due and payable, and, under Section 5723.12 of the Revised Code, a person who purchases land duly forfeited to the state…”
Fosdick v. City of Cincinnati, 123 N.E.2d 748 (Ohio Ct. App. 1953). · cites it 6× “It is said that plaintiff relies upon Section 5723.12, Revised Code (Section 5762, General Code).”
Mogren v. A. P. Inv. Co., 131 N.E.2d 620 (Ohio Ct. App. 1956). “The first is whether or not an alleged prescriptive right to the use of real property can survive a forfeiture of the property to the state upon which the easement of use or ingress and egress is claimed by the passage of time (open, notorious and adverse possession for a period…”
State ex rel. Post v. Trimbur, 197 N.E.2d 395 (Ohio Ct. App. 1963). · cites it 4× “Section 5723.12, Revised Code, provides:— .”
Kohrman v. Rausch, 138 N.E.2d 22 (Ohio Ct. App. 1956). “, supra), the only memorial appearing on the registered certificate with regard to the title to the land was the certificate of sale issued by the auditor as provided by §5723.12 R. C., which was memorialized on the certificate of title in the recorder’s office on July 17, 1947.”
State ex rel. Barnhart v. Watt, 164 Ohio St. (N.S.) 320 (Ohio 1955). · cites it 2× “In that case it was held that Section 5762, General Code (Section 5723.12, Revised Code), relating to the title acquired by the purchaser of land forfeited to the state for the nonpayment of taxes and sold by a county auditor at tax sale, “does not repeal by implication Section…”
— Ohio Rev. Code § 5723.12(A) — 1 case
Wiltshire Capital Partners v. Reflections II, Inc., 2020 Ohio 3468 (Ohio Ct. App. 2020). “During that period, the Franklin County prosecutor pursued an in rem foreclosure action against the East Hudson Street property pursuant to R.”
— Ohio Rev. Code § 5723.12(B) — 3 cases
Wiltshire Capital Partners v. Reflections II, Inc., 2020 Ohio 3468 (Ohio Ct. App. 2020). “During that period, the Franklin County prosecutor pursued an in rem foreclosure action against the East Hudson Street property pursuant to R.”
L & N P'ship v. Lakeside Forest Ass'n, 916 N.E.2d 500 (Ohio Ct. App. 2009). “” Additionally, R.C. 5723.12 provides, “[T]he conveyance of the real estate by the auditor shall extinguish all previous title and invest the purchaser with a new and perfect title that is free from all liens and encumbrances, except * * * any easements and covenants running…”
Johnson v. New Direction IRA F.B.O., 2018 Ohio 4608 (Ohio Ct. App. 2018). “Analysis {¶29} Lam posits that the easement was terminated by the termination letter and that Johnson is not entitled to the protections afforded to a bona-fide purchaser for value. Alternatively, Lam argues that the conveyance by the fiscal officer’s deed in 2015 conveys no…”
— Ohio Rev. Code § 5723.12(C) — 1 case
Wiltshire Capital Partners v. Reflections II, Inc., 2020 Ohio 3468 (Ohio Ct. App. 2020). “During that period, the Franklin County prosecutor pursued an in rem foreclosure action against the East Hudson Street property pursuant to R.”
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