Larry L. Wymor, Attorney at Law, Cleveland, Ohio, Real Estate Transactions Business Transactions Business Organizations, Law Lawyer Attorney

Type of Lien	Duration	Renewable?
Alimony	No limitation -Case Law
Corporate Franchise Tax	No limitation Ohio Revised Code ("ORC") §5733.18
Federal Tax Lien	10 years	Yes - Indefinitely Affects after acquired property
Federal Estate Tax Lien	10 years	Yes - Indefinitely
Judgment Lien - general	5 years ORC §2329.07	Yes - Indefinitely
Judgment Lien - Ohio State	10 Years ORC §2329.07	Yes - Indefinitely
Mechanics Lien	6 Years ORC §1311.13	No
Mortgage Lien	21 years from date of mortgage or 21 years from stated maturity date, whichever is longer. See ORC §5301.30	No, but if action to enforce lien is brought within such 6 year period, lien continues until final adjudication. Also, maturity may be extended. See ORC §5301.30
Ohio Personal Property Tax	6 Years ORC §2305.26, §5719.01, §5719.04	Yes ORC §2305.26
Ohio Sales Tax Lien	10 Years ORC §2329.07, §5739.13	Yes - Indefinitely
Ohio Unemployment Compensation Lien without a judgment	6 Years ORC §2305.26, §4141.23	Yes - Indefinitely ORC §2305.26
Ohio Unemployment Compensation Judgment Lien	10 Years ORC §2329.07	Yes - Indefinitely
Ohio Workers' Compensation Lien without a judgment	6 Years ORC §2305.26, §4123.78	Yes - Indefinitely ORC §2305.26
Ohio Workers' Compensation Judgment Lien	10 years ORC §2329.07, §4123.37	Yes - Indefinitely
Recognizance bonds	6 years ORC §2937.25	Yes ORC §2305.26

Notes:

Dormant Judgments

Except for judgments in favor of the State of Ohio, judgments become dormant unless extended by the issuance of an execution or the filing of a certificate of judgment for a lien within 5 years after the date of the judgment or within 5 years after the date of the last execution or filing of a certificate of judgment for a lien. ORC 2329.07.

Judgements in favor of the State of Ohio become dormant unless extended by the issuance of an execution or the filing of a certificate of judgment for a lien within 10 years after the date of judgment or within 10 years after the date of the last execution or filing of a certificate of judgment for a lien. ORC 2329.07.

After Acquired property

Except for Federal tax liens which attach to after acquired property, a certificate of judgment for a lien or an execution upon the judgment must be filed after the acquisition of the property to affect after acquired property.

Caveat

The information provided herein is based upon an examination of Ohio Statutory Law when this information was written and should be used as reference for beginning your research on the subject matter contained herein. Recognizing that such statutes may be amended from time to time or may be interpreted by case law, or the facts or circumstances of any particular situation may affect the application of such statutes to such situation, this information should be the beginning rather than the end of your research.

Dated: 10/17/00

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