Ohio Revised Code Title LVII. Taxation § 5721.01

(1) “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 and auditor pursuant to division (C) of section 321.24 of the Revised Code.

(2) “Delinquent vacant lands” means all lands that have been delinquent lands for at least one year and that are unimproved by any dwelling.

(3) “County land reutilization corporation” means a county land reutilization corporation organized under Chapter 1724. of the Revised Code.