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Tax Lien Sales

The purpose of a Tax Lien Sale is to collect delinquent real estate taxes owed to Lake County school districts, agencies and local governments.

Ohio Revised Code sections 5721.30 to 5721.43 permit the Lake County Treasurer to collect delinquent taxes by selling tax lien certificates in exchange for payment of the entire delinquency portfolio. This is not a sale of your property. Title of ownership does not transfer unless a foreclosure action is filed.

Property Eligibility:

  • has delinquency in 3 tax billing cycles
  • received multiple notices, including information about the upcoming lien sale
  • property owner & location have been published in the newspaper
  • not in bankruptcy, at sheriff sale, on contract, be tax-exempt or pending tax-exempt application

Tax Sale Overview:

  • tax lien certificates sold as single portfolio
  • Ohio law does NOT provide for individual tax lien certificate sales
  • administrative fee of $100.00 with initial notification
  • administrative fee of $200.00 on sale date
  • tax lien certificate sale is generally held every fall