STATE OF OHIO, COUNTY OF GUERNSEY  IN THE COURT OF  COMMON PLEAS   In the matter of the foreclosure of liens for delinquent land taxes by action in rem, SHARON SECREST, Treasurer, Guernsey County Ohio, Plaintiff VS GERALD SALING, JR., et.al., Defendant..   Case No. 25CV000279   NOTICE OF SALE UNDER JUDGMENT OF FORECLOSURE OF LIENS FOR DELINQUENT LAND AND TAXES   In the Matter of Foreclosure of Liens for delinquent land taxes, the Guernsey County Treasurer will offer for sale at public auction, the following described parcels of land encumbered with delinquent tax liens, to-wit:   Complete legal description can be obtained at the Guernsey County Recorder's Office at 627 Wheeling Avenue, Cambridge, Ohio 43725 (740-432-9275)   PARCEL/PROPERTY LEGAL DESCRIPTION Situated in the Township of JACKSON, County of Guernsey, and State of Ohio. Auditor's Parcel No.: 12-0000706.000 Address of Property: 105 WALNUT STREET, BYESVILLE, OH 43723 Prior Deed Reference: O.R. Book 457, page 1925, Guernsey County Official Records.   Whereas, judgment has been rendered against certain parcels of real property for taxes, assessments, penalties, costs and charges; the bidding starts at $5,100. Whereas, such judgment orders such real property to be sold by the undersigned to satisfy the total amount of said judgment. Now, therefore, public notice is hereby given that I, Jeffrey D. Paden, Sheriff of Guernsey County, Ohio, will sell such real property at publication auction, for cash to the highest bidder of an amount sufficient to satisfy the judgment against each parcel at 10:00 a.m. inside the Main Hall of the Guernsey County Courthouse, Cambridge, Ohio, on 01/08/2026 and if any parcel does not receive a bid, it shall be offered for sale, under the same terms and conditions of the first sale and at the same time of the day and and the same place, on 02/05/2026 for an amount sufficient to satisfy the judgment against the parcel.   PUBLIC NOTICE IS HEREBY GIVEN THAT ALL SUCH REAL PROPERTY TO BE SOLD AT PUBLIC AUCTION MAY BE SUBJECT TO A FEDERAL TAX LIEN THAT MAY NOT BE EXTINGUISHED BY THE SALE, AND PURCHASERS OF ANY SUCH REAL PROPERTY ARE URGED TO SEARCH THE FEDERAL TAX LIEN INDEX THAT IS KEPT BY THE COUNTY RECORDER TO DETERMINE IF NOTICE OF A FEDERAL TAX LIEN HAS BEEN FILED WITH RESPECT TO ANY SUCH REAL PROPERTY. Jeffrey D. Paden, Guernsey County Sheriff   Lindsey K. Donehue-Angler Prosecuting Attorney Run Dates: 12/9, 12/16, 12/23/2025 Ad#11856380