Ohio Rev. Code § 5721.12
Current with legislation from 2024 received as of May 9, 2024.
The county auditor shall transfer the entry "Delinquent" from the tax list and duplicate of one year to the tax list and duplicate of the next year, and if the land has been transferred, this entry "Delinquent" shall follow the land in the new owner's name, unless the taxes, assessments, interest, and penalty have been paid.
R.C. §5721.12