A tax foreclosure without a judge
Most Ohio foreclosures run through the court of common pleas. R.C. 323.66 creates an alternative for one kind of property: a county Board of Revision may foreclose the state’s tax lien on “abandoned land” and order it sold at auction or transferred, in place of the usual court process.
The board is the county body created under R.C. 5715.01 that also hears property value complaints. In these cases, the clerk of courts still issues summonses, keeps the case file and journalizes the board’s orders under R.C. 323.66(C).
In May 2020 the Ohio Supreme Court rejected a constitutional challenge to this process, according to an analysis by the law firm Bricker Graydon, so it remains in use across Ohio’s county land banks.
What counts as “abandoned land”
The process applies only to property that is both tax delinquent and unoccupied. R.C. 323.65 defines:
- Abandoned land as delinquent lands or delinquent vacant lands, including buildings, that are unoccupied and appeared on a delinquent list after the auditor’s certification;
- Unoccupied as a parcel that meets any one of these: no taxable building is lived in as a dwelling, no trade or business is actively run, or the parcel is uninhabited with no signs of a change in tenancy or ongoing improvements, such as a building permit.
If your house is occupied, whether by you, a relative or a tenant, it shouldn’t be in this process. Occupancy is a defense you can raise.
How the case starts and what you’re told
Under R.C. 323.69, after a title search the prosecuting attorney (for the treasurer), a county land bank, or a tax certificate holder files a complaint with the clerk of court against each parcel on the abandoned land list. Everyone with a recorded interest is named.
The clerk serves the summons and complaint on the owner and each lienholder. The notice must say, among other things:
- that delinquent taxes are charged against the land;
- that it will be sold or otherwise disposed of if not redeemed;
- that you may redeem by paying all the impositions before confirmation or before the alternative redemption period ends;
- the board’s name, address, phone number and case number.
Open certified mail from the clerk of courts. The deadlines below run from service.
Your deadlines and defenses
The statutes give owners several specific openings:
| What you can do | Deadline | Statute |
|---|---|---|
| Move the case to a regular court | On or before day 14 after service | R.C. 323.70(B) |
| Plead that the taxes are paid, invalid or inapplicable, or challenge service or “abandoned” status | Before the foreclosure decree | R.C. 323.72(A)(1) |
| File a licensed appraisal showing the taxes don’t exceed value | At least 7 days before the final hearing | R.C. 323.71(A)(2) |
| Redeem by paying all impositions | Before confirmation, or before the 28-day alternative period ends | R.C. 323.69, 323.65 |
| Appeal to common pleas court | Within 14 days after the confirmation or transfer order is journalized | R.C. 323.79 |
If you file a pleading under R.C. 323.72, the board must hold a hearing 30 to 90 days later. The final hearing on the merits can’t be held sooner than 30 days after service under R.C. 323.70(A).
Two endings: auction or direct transfer
After the final hearing, the board orders one of two outcomes.
Public auction (R.C. 323.73). The clerk of courts or sheriff advertises at least 21 days ahead and opens the bidding at the total taxes and costs. The buyer pays a 10% deposit and the balance within 30 days. The parcel passes free of the liens of parties named in the case and of tax liens, but not federal tax liens.
Direct transfer without a sale. Two provisions skip the auction:
- R.C. 323.71 and 323.73(G). If the taxes and charges are greater than the auditor’s current value, the board may order the parcel deeded, without appraisal or auction, to the certificate holder or land bank that filed, or to a city, township, county, school district or community development group.
- R.C. 323.78, the alternative redemption period. The treasurer may invoke a period that R.C. 323.65 sets at 28 days after the decree is journalized. If a public body or land bank has requested the parcel, the owner’s redemption rights are forever terminated when the 28 days run out, and the parcel transfers free and clear, regardless of whether the debt exceeds the property’s value.
Bricker Graydon’s analysis notes that once transferred, title is cleared of the delinquent taxes and other subordinate liens, which is what makes these parcels useful to land banks.
Why this matters if you own an empty house
This process can reach anyone who owns an empty house with back taxes: an inherited house, a rental between tenants, or a home left after a move. The risk is that a direct transfer has no auction, so there’s no surplus to claim: R.C. 5721.20’s surplus rule expressly doesn’t apply to transfers under R.C. 323.78. Any equity above the tax debt is gone unless you redeem, contest value, or move the case to court in time.
Practical steps if you own an empty parcel with back taxes:
- Call the treasurer, or in Summit County the Fiscal Office, and ask whether the parcel is on the abandoned land list.
- If it isn’t occupied, ask about a delinquent tax contract or payoff now, before a complaint is filed.
- If papers have arrived, mark day 14 after service, and talk to a lawyer about transferring to court or filing an appraisal.
The land banks on the receiving end are described in the Summit County Land Bank and Stark County Land Bank guides, and the general tax rules in the delinquent property taxes guide. For an empty house you’d rather sell than lose, see our page on selling a vacant house, or ask us for an offer before the 14-day mark passes.
