In a recent legal battle over unpaid real estate taxes, the Montgomery County Treasurer emerged victorious in a foreclosure case against a property owner. The complaint was filed by John McManus, as Treasurer of Montgomery County, Ohio, on January 2025, targeting Carlos Leon Villalva for delinquent real estate taxes. This case was brought before the Court of Appeals of Ohio in the Second Appellate District, where the court affirmed the trial court’s judgment on January 23, 2026.
The case revolves around Villalva’s failure to pay property taxes, which led to a foreclosure action initiated by the county treasurer. According to court documents, after initial attempts to serve Villalva and other defendants failed, service was completed through publication. Subsequently, on June 30, 2025, the trial court granted a default judgment in favor of the treasurer and issued a decree of foreclosure. This decree mandated that Villalva’s property be sold at a sheriff’s sale to recover the owed taxes.
Villalva appealed this decision pro se but did not contest the default judgment or foreclosure decree itself. Instead, he claimed that he had negotiated a payment plan and was actively working towards redeeming his property by paying off some of the delinquent taxes and associated court costs. His appeal letter addressed “To Whom It May Concern” lacked any formal assignment of error against the trial court’s ruling.
The crux of Villalva’s argument hinged on Ohio Revised Code section 5721.25, which allows for redemption of delinquent land after foreclosure proceedings have begun but before confirmation of sale or expiration of an alternative redemption period. However, as Judge Michael L. Tucker pointed out in his opinion for the appellate court, this statutory redemption process does not impact a trial court’s authority to issue a default judgment granting foreclosure.
Ultimately, without presenting any legal grounds for reversal or challenging specific aspects of the trial court’s decision, Villalva’s appeal was unsuccessful. The appellate judges concurred with Judge Tucker’s opinion that there were no errors warranting reversal.
The attorneys involved in this case included Andrew T. French representing Montgomery County Treasurer John McManus while Carlos Leon Villalva represented himself pro se during his appeal process. The presiding judges were Michael L. Tucker along with Lewis P.J., and Huffman J., who concurred with the final judgment entry under Case ID C.A. No. 30551.
Source: 2026Ohio207_McManus_v_Villalva_Opinion_Ohio_Court_of_Appeals.pdf