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registration closes on the date the county sets (the 2025 sale: October 10, 2025); the sale is held annually between late October and early November (the 2025 sale: November 3, 2025)
a refundable $500 deposit must accompany the W-9 registration by the county's registration date (October 10, 2025 for the November 3, 2025 sale), and the winning bidder must pay at least 10% of the portfolio purchase price no later than the day before the sale
The purchaser of lands and tenements taken in execution must submit identifying information to the officer who makes the sale (2329.271(A)(1)(a))
If the purchaser is an individual: name, mailing address (not a post office box), electronic mail address, telephone number and financial transaction device information; if an entity: legal name, trade name, state and date of formation, active status with the secretary of state, mailing address, telephone number, financial transaction device information, and an individual contact person with title and contact details (2329.271(A)(1)(a))
The purchaser must state whether the lands and tenements will be used as residential rental property, and if so name the trustee, executor, general partner, member, officer or similar person (2329.271(A)(1)(c)-(d))
Before title is transferred, the purchaser or the purchaser's authorized representative must furnish the officer an affidavit under 5721.19(J) addressing whether the purchaser, or a person owning or holding at least a 10 per cent interest in the purchaser, owns property in the county against which delinquent taxes are assessed; if the purchaser is an individual the affidavit gives the purchaser's primary residence address, and if not, the name and address of the purchaser's statutory agent (5721.19(J)(1)(c)-(d))
All eligible tax lien certificates are bundled into a single portfolio and sold as one block, so the buyer must be prepared to purchase the whole portfolio; the county states the sale is not designed for individual investors
A tax certificate may not be sold to the owner of the certificate parcel (R.C. 5721.32(J))
the 10% purchase-price deposit is due no later than the day before the sale and the balance plus the treasurer's fee is due within five business days after the sale (R.C. 5721.32(D)(1)); the county states payment must be by wire or cashier's/certified check
Franklin County (FIPS 39049) sells tax lien certificates at a county-run public auction, as Ohio law allows under R.C. Chapter 5721: the Treasurer bundles every eligible certificate into a single portfolio sold as one block, so the sale is aimed at institutional buyers rather than individual investors. A bidder registers by filing an IRS Form W-9 with a refundable $500 deposit by the county's registration date (October 10, 2025 for the November 3, 2025 sale) and stands ready to pay at least 10% of the portfolio price no later than the day before the sale, by wire or cashier's/certified check. The statute opens bidding at 18% simple interest and awards the certificate to the lowest rate bid down to zero, calls for a cash deposit of at least 10% of the certificate purchase price by the close of the sale day, and requires the balance and the treasurer's fee within five business days. The county page does not state a residency requirement or a delinquent-tax bar, so those fields stay unknown. Statewide framing is R.C. 5721.30 et seq. (see data/bidder_process/state/OH.json); the parallel Stark County (39151) record covers a sheriff's tax-foreclosure sale.