Chapter 5721: DELINQUENT LANDS - Ohio Laws and Rules
Chapter 5721: DELINQUENT LANDS. 5721.01 Delinquent lands definitions. As used in this chapter: "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 …