Ohio Revised Code (Last Updated: January 27, 2016)

Section 5721.21. Validity of delinquent land tax certificate or master list of delinquent tracts

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No issuance of a delinquent land tax certificate or delivery of a master list of delinquent tracts shall be invalid on account of its having been charged on the duplicate in a name other than that of the rightful owner, if in other respects it is sufficiently described on the duplicate, and the taxes, assessments, interest, and penalty set forth in said certificate or master list were due and unpaid at that time.

Effective Date: 03-25-1987

                    
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