How many years must taxes go unpaid after being certified as delinquent for the state to initiate foreclosure proceedings?

In Ohio, the state can initiate foreclosure proceedings on properties with unpaid taxes after they have been certified as delinquent for a period of one year. This timeframe is established to encourage property owners to settle their tax obligations promptly. If taxes remain unpaid after being certified as delinquent for this one-year period, the local government has the authority to proceed with foreclosure actions to recover the owed taxes. This process is crucial for maintaining public revenue and ensuring that tax funds are available for community services and infrastructure.

It's important for property owners to be aware of this timeline, as failing to address delinquent taxes can lead to significant legal ramifications, including loss of property. Understanding this aspect of tax law is essential for lease and title analysts, as they navigate the complexities of property management and ownership.