NOTICE S. MATTHEW BENNER and JANE DOE, UNKNOWN SPOUSE OF S. MATTHEW BENNER, last known address 9447 SR 772 Chillicothe, Ohio 45601 will take notice that on the 22nd Day of September, 2025, David Jeffers, as Treasurer of Ross County, Ohio, filed his Complaint in the Common Pleas Court of Ross County, 2 N. Paint St., Chillicothe, OH 45601 in Case 25CI000482 against the defendants, S. MATTHEW BENNER, a/k/a Steven Matthew Benner, a/k/a Steven M, Benner, a/k/a Matthew Benner, Jane Doe, Unknown Spouse of S. Matthew Benner stating that the Ross County Auditor, pursuant to provisions of Section 5721.13 of the Ohio Revised Code, did on November 7, 2019 and September 6, 2023, file with the Prosecuting Attorney of Ross County, Ohio, a delinquent land tax certificate concerning the real estate described herein and further stating that the amount of delinquent taxes, assessments and penalties on the subject property appearing to be due and unpaid $153,761.83. The Petition further states that in accordance with Section 5721.10 of the Ohio Revised Code, the State of Ohio has a first lien for the amount set forth above and the costs of this action. The property, which is the subject of this action, are parcel numbers 060812002000, 060812012000, and 060812083000 on the Ross County Auditor's Tax Duplicate. Being the premises known as 0 Sever Road and 0 East Side Sever Road, Frankfort, Concord Township, Ohio 45601. The full legal description of the property may be found in Ross County Recorder's Deed Records Volume 396, pages 1729-1738. The petition further prayed for the Court to find that the State has the first and best lien in the amount of $153,761.88, that unless this amount, together with the current taxes, penalties, interest, and court costs, is paid within a reasonable time to be named by the Court; that the premises be sold by the Sheriff in the manner provided by law for the sale of real estate on execution. The above parties are further notified that they are required to answer said Complaint on or before March 27th, 2026 or judgment may be rendered as prayed for therein. Gabriel McCoard Assistant Prosecuting  Attorney Ross County Treasurer 2 N. Paint St., Ste. F Chillicothe, OH 45601 Telephone: (740) 702-3115 prosecutor@ rosscountyohio.gov (CG,Feb13,20,27,'26 #12060554)