us-oh/stat
Ohio Rev. Code § 5723.02
Forfeited property is exempt from taxation until sold or redeemed
All real property that has been forfeited to the state is exempt from taxation from the date of forfeiture, and shall be removed from the tax lists and duplicates until sold or redeemed and placed on the list of exempted property maintained pursuant to section 5713.08 of the Revised Code. No taxes or assessments shall be assessed against such property from the date the property is forfeited to the state to the date the property is sold pursuant to this chapter. The proportionate amount of taxes that are a lien but not yet determined, assessed, and levied for the year in which the property is forfeited shall be remitted by the county auditor for the balance of the year from the date of forfeiture.
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In this chapter (19 sections)
- 5723.01 · Forfeited lands
- 5723.02 · Forfeited property is exempt from taxation until sold or…
- 5723.03 · Redemption of forfeited property
- 5723.04 · Forfeited land list - transfer of title
- 5723.05 · Advertisement by county auditor
- 5723.06 · Procedure for sale - notice of intent to purchase by director…
- 5723.07 · Readvertisement of unsold lands
- 5723.08 · Appropriation of forfeited lands for conservation purposes
- 5723.09 · Title of state is valid
- 5723.10 · Form of notice of sale
- 5723.11 · Payment of excess proceeds of sale to owner - civil action to…
- 5723.12 · Certificate of sale - deed - previous title and liens…
- 5723.13 · Action on validity of title
- 5723.14 · Sale void if taxes are paid
- 5723.15 · Purchasers may have partition
- 5723.16 · Purchaser deemed the assignee of the state
- 5723.17 · Refund if sale is invalid
- 5723.18 · Deduction of costs - distribution of remaining proceeds -…
- 5723.19 · Issuance of deed when certificate lost