Ohio law provides various avenues to enforce the collection of delinquent property taxes. Generally, in order to prevent tax foreclosure, a property owner and the county treasurer will first enter into a delinquent tax contract that allows the owner to pay the taxes in installments over a period of time. If the delinquent taxes are not paid under a tax contract, county officials may either transfer the lien for the delinquent taxes to a private party through the sale of a tax certificate or pursue a foreclosure action.