As Introduced 1
122nd General Assembly 4
Regular Session H. B. No. 371 5
1997-1998 6
REPRESENTATIVES HODGES-TIBERI-BATCHELDER-MILLER-BUCHY-BRADING- 8
CATES-COLONNA-COUGHLIN-GARCIA-HOTTINGER-HOUSEHOLDER-MASON- 9
MOTTLEY-NETZLEY-REID-SCHUCK-SCHURING-TAYLOR-TERWILLEGER- 10
VAN VYVEN-WACHTMANN-WILLIAMS 11
13
A B I L L
To amend sections 169.02, 323.25, 323.31, 5721.01, 15
5721.03, 5721.06, and 5721.10 and to enact 16
sections 1109.65 and 5721.30 to 5721.40 of the 17
Revised Code to permit county treasurers of the 18
counties having populations of at least two 20
hundred thousand to collect delinquent real 21
property taxes by selling certificates entitling 22
the bearers to liens against the property in the 24
amount of the delinquency. 25
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 27
Section 1. That sections 169.02, 323.25, 323.31, 5721.01, 28
5721.03, 5721.06, and 5721.10 be amended and sections 1109.65, 30
5721.30, 5721.31, 5721.32, 5721.33, 5721.34, 5721.35, 5721.36, 32
5721.37, 5721.38, 5721.39, and 5721.40 of the Revised Code be 33
enacted to read as follows:
Sec. 169.02. Subject to division (B) of section 169.01 of 43
the Revised Code, the following constitute unclaimed funds: 44
(A) Any demand, savings, or matured time deposit account, 46
or matured certificate of deposit, together with any interest or 47
dividend on it, less any lawful claims, which is held or owed by 48
a holder which is a financial organization, unclaimed for a 49
period of five years; 50
(B) Any funds paid toward the purchase of withdrawable 52
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shares or other interest in a financial organization, and any 53
interest or dividends on them, less any lawful claims, which is 54
held or owed by a holder which is a financial organization, 55
unclaimed for a period of five years; 56
(C) Except as provided in division (A) of section 3903.45 58
of the Revised Code, moneys held or owed by a holder, including a 59
fraternal association, providing life insurance, including 60
annuity or endowment coverage, unclaimed for five years after 61
becoming payable as established from the records of such holder 62
under any life or endowment insurance policy or annuity contract 63
which has matured or terminated. An insurance policy, the 64
proceeds of which are payable on the death of the insured, not 65
matured by proof of death of the insured is deemed matured and 66
the proceeds payable if such policy was in force when the insured 67
attained the limiting age under the mortality table on which the 68
reserve is based. 69
Moneys otherwise payable according to the records of such 71
holder are deemed payable although the policy or contract has not 72
been surrendered as required. 73
(D) Any deposit made to secure payment or any sum paid in 75
advance for utility services of a public utility and any amount 76
refundable from rates or charges collected by a public utility 77
for utility services held or owed by a holder, less any lawful 78
claims, that has remained unclaimed for five years after the 79
termination of the services for which the deposit or advance 80
payment was made or five years from the date the refund was 81
payable, whichever is earlier; 82
(E) Any certificates, securities as defined in section 84
1707.01 of the Revised Code, nonwithdrawable shares, other 85
instruments evidencing ownership, or rights to them or funds paid 86
toward the purchase of them, or any dividend, capital credit, 87
profit, distribution, interest, or payment on principal or other 88
sum, held or owed by a holder, including funds deposited with a 89
fiscal agent or fiduciary for payment of them, unclaimed for five 90
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years, except, in the case of instruments representing an 91
ownership interest, unclaimed for seven years. 92
This division shall not prejudice the rights of fiscal 94
agents or fiduciaries for payment to return the items described 95
in this division to their principals, according to the terms of 96
an agency or fiduciary agreement, but such a return shall 97
constitute the principal as the holder of the items and shall not 98
interrupt the period for computing the time for which the items 99
have remained unclaimed. 100
In the case of any such funds accruing and held or owed by 102
a corporation under division (E) of section 1701.24 of the 103
Revised Code, such corporation shall comply with this chapter, 104
subject to the limitation contained in section 1701.34 of the 105
Revised Code. The period of time for which such funds have gone 106
unclaimed specified in section 1701.34 of the Revised Code shall 107
be computed, with respect to dividends or distributions, 108
commencing as of the dates when such dividends or distributions 109
would have been payable to the shareholder had such shareholder 110
surrendered his THE certificates for cancellation and exchange by 112
the date specified in the order relating to them. 113
Capital credits of a cooperative which after January 1, 115
1972, have been allocated to members and which by agreement are 116
expressly required to be paid if claimed after death of the owner 117
are deemed payable, for the purpose of this chapter, fifteen 118
years after either the termination of service by the cooperative 119
to the owner or upon the nonactivity as provided in division (B) 120
of section 169.01 of the Revised Code, whichever occurs later, 121
provided that this provision does not apply if the payment is not 122
mandatory. 123
(F) Any sum payable on certified checks or other written 125
instruments certified or issued and representing funds held or 126
owed by a holder, less any lawful claims, that are unclaimed for 127
five years, except, in the case of money orders which are not 128
third party bank checks, that are unclaimed for seven years, and 129
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in the case of traveler's checks, that are unclaimed for fifteen 130
years, from the date payable, or from the date of issuance if 131
payable on demand. 132
As used in this division, "written instruments" include, 134
but are not limited to, certified checks, cashier's checks, bills 135
of exchange, letters of credit, drafts, money orders, and 136
traveler's checks. 137
If there is no address of record for the owner or other 139
person entitled to the funds, such address is presumed to be the 140
address where the instrument was certified or issued. 141
(G) All moneys, rights to moneys, or other intangible 143
property, arising out of the business of engaging in the purchase 144
or sale of securities, or otherwise dealing in intangibles, less 145
any lawful claims, which are held or owed by a holder and which 146
are unclaimed for five years from the date of transaction. 147
(H) Except as provided in division (A) of section 3903.45 149
of the Revised Code, all moneys, rights to moneys, and other 150
intangible property distributable in the course of dissolution or 151
liquidation of a holder that are unclaimed for one year after the 152
date set by the holder for distribution; 153
(I) All moneys, rights to moneys, or other intangible 155
property removed from a safe-deposit box or other safekeeping 156
repository located in this state or removed from a safe-deposit 157
box or other safekeeping repository of a holder, on which the 158
lease or rental period has expired, or any amount arising from 159
the sale of such property, less any lawful claims, that are 160
unclaimed for five years from the date on which the lease or 161
rental period expired; 162
(J) Subject to division (M)(2) of this section, all 164
moneys, rights to moneys, or other intangible property, and any 165
income or increment on them, held or owed by a holder which is a 166
fiduciary for the benefit of another, or a fiduciary or custodian 167
of a qualified retirement plan or individual retirement 168
arrangement under section 401 or 408 of the Internal Revenue 169
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Code, unclaimed for five years after the final date for 170
distribution; 171
(K) All moneys, rights to moneys, or other intangible 173
property held or owed in this state or held for or owed to an 174
owner whose last known address is within this state, by the 175
United States government or any state, as those terms are 176
described in division (E) of section 169.01 of the Revised Code, 177
unclaimed by the owner for five years, excluding any property in 178
the control of any court in a proceeding in which a final 179
adjudication has not been made; 180
(L) Amounts payable pursuant to the terms of any policy of 182
insurance, other than life insurance, or any refund available 183
under such a policy, held or owed by any holder, unclaimed for 184
five years from the date payable or distributable; 185
(M)(1) Subject to division (M)(2) of this section, any 187
funds constituting rents or lease payments due, any deposit made 188
to secure payment of rents or leases, or any sum paid in advance 189
for rents, leases, possible damage to property, unused services, 190
performance requirements, or any other purpose, held or owed by a 191
holder unclaimed for five years; 192
(2) Any escrow funds, security deposits, or other moneys 194
that are received by a licensed broker in a fiduciary capacity 195
and that, pursuant to division (A)(26) of section 4735.18 of the 196
Revised Code, are required to be deposited into and maintained in 197
a special or trust, noninterest-bearing bank account separate and 198
distinct from any personal or other account of the licensed 199
broker, held or owed by the licensed broker unclaimed for two 200
years. 201
(N) Any sum payable as wages, salaries, or commissions, 203
any sum payable for services rendered, funds owed or held as 204
royalties, oil and mineral proceeds, funds held for or owed to 205
suppliers, moneys owed under pension and profit-sharing plans, 206
and all other credits, held or owed by any holder unclaimed for 207
one year from date payable or distributable; 208
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(O) Amounts held in respect of or represented by lay-aways 210
sold after January 1, 1972, less any lawful claims, when such 211
lay-aways are unclaimed for three years after the sale of them; 212
(P) All moneys, rights to moneys, and other intangible 214
property not otherwise constituted as unclaimed funds by this 215
section, including any income or increment on them, less any 216
lawful claims, which are held or owed by any holder, other than a 217
holder which holds a permit issued pursuant to Chapter 3769. of 218
the Revised Code, and which have remained unclaimed for five 219
years after becoming payable or distributable; 220
(Q) All moneys that arise out of a sale held pursuant to 222
section 5322.03 of the Revised Code, that are held by a holder 223
for delivery on demand to the appropriate person pursuant to 224
division (I) of that section, and that are unclaimed for two 225
years after the date of the sale. 226
(R) ALL MONEYS ARISING FROM THE REDEMPTION OF DELINQUENT 228
LAND UNDER SECTION 5721.37 OF THE REVISED CODE AND UNCLAIMED BY 229
THE HOLDER OF THE TAX CERTIFICATE RESPECTING THAT LAND FOR FIVE 230
YEARS FOLLOWING REDEMPTION OF DELINQUENT LAND.
(S) ALL MONEYS ARISING FROM AN OVERPAYMENT UNDER DIVISION 233
(D)(2) OF SECTION 5721.37 OF THE REVISED CODE AND UNCLAIMED FOR 235
FIVE YEARS FROM THE DATE THE UNDERTAKING WAS SATISFIED. 236
All moneys in a personal allowance account, as defined by 238
rules adopted by the department of human services, up to and 239
including the maximum resource limitation, of a medicaid patient 240
who has died after receiving care in a long-term care facility, 241
and for whom there is no identifiable heir or sponsor, are not 242
subject to this chapter. 243
Sec. 323.25. When taxes charged against an entry on the 252
tax duplicate, or any part of such taxes, are not paid within 253
sixty days after delivery of the delinquent land duplicate to the 254
treasurer as prescribed by section 5721.011 of the Revised Code, 255
the county treasurer shall enforce the lien for such taxes by 256
civil action in his name THE TREASURER'S OFFICIAL CAPACITY as 257
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treasurer, for the sale of such premises, in the court of common 259
pleas of the county in the same way mortgage liens are enforced. 260
If service by publication is necessary, such publication shall be 261
made once a week for three consecutive weeks instead of as 262
provided by the Rules of Civil Procedure, and the service shall 263
be complete at the expiration of three weeks after the date of 264
the first publication. If the prosecuting attorney determines 265
that service upon a defendant may be obtained ultimately only by 266
publication, he THE PROSECUTING ATTORNEY may cause service to be 268
made by certified mail, return receipt requested; ordinary mail; 269
and publication, simultaneously. The treasurer shall not enforce 270
the lien for taxes against real property that TO WHICH ANY OF THE 271
FOLLOWING APPLIES:
(A) THE REAL PROPERTY is the subject of an application for 273
exemption from taxation under section 5715.27 of the Revised Code 275
and that does not appear on the delinquent land duplicate; 276
(B) THE REAL PROPERTY IS THE SUBJECT OF A VALID 278
UNDERTAKING UNDER SECTION 323.31 OF THE REVISED CODE FOR WHICH 279
THE COUNTY TREASURER HAS NOT MADE CERTIFICATION TO THE COUNTY 280
AUDITOR THAT THE UNDERTAKING HAS BECOME VOID;
(C) A TAX CERTIFICATE RESPECTING THAT PROPERTY HAS BEEN 282
SOLD UNDER SECTION 5721.32 OF THE REVISED CODE. 283
Upon application of the plaintiff, the court shall advance 285
such cause on the docket, so that it may be first heard. 286
Sec. 323.31. (A) Delinquent taxes charged against any 295
entry of real property may be paid pursuant to this division by 296
the person who owns the real property or is a vendee in 297
possession under a purchase agreement or land contract after 298
entering into a written undertaking with the county treasurer in 299
a form prescribed or approved by the tax commissioner. The 300
undertaking may be entered into at any time prior to the county 301
prosecuting attorney's commencement of foreclosure proceedings 302
pursuant to section 323.25 or 5721.18 of the Revised Code, or 303
commencement of foreclosure and forfeiture proceedings pursuant 304
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to section 5721.14 of the Revised Code. A duplicate copy of each 305
such undertaking shall be filed with the county auditor, who 306
shall attach such copy to the delinquent land tax certificate or 307
delinquent vacant land tax certificate, or who shall enter an 308
asterisk in the margin next to the entry for the tract or lot on 309
the master list of delinquent tracts or master list of delinquent 310
vacant tracts, prior to filing it with the prosecuting attorney 311
under section 5721.13 of the Revised Code. If the undertaking is 312
entered into after the certificate or the master list has been 313
filed with the prosecuting attorney, the treasurer shall file the 314
duplicate copy with the prosecuting attorney. 315
An undertaking entered into under this division shall 317
provide for the payment of delinquent taxes in installments over 318
a period not to exceed five years beginning on the earliest date 319
delinquent taxes that are the subject of the undertaking were 320
included in a certification under section 5721.011 of the Revised 321
Code; however, a person entering into an undertaking may request, 322
and the treasurer shall allow, an undertaking providing for 323
payment in installments over a period of no fewer than two years 324
beginning on that date. For each undertaking, the county 325
treasurer shall determine, and shall specify in the undertaking, 326
the number of installments, the amount of each installment, and 327
the schedule for payment of the installments. 328
Each installment payment shall be apportioned among the 330
several funds for which taxes have been assessed and shall be 331
applied to the items of taxes charged in the order in which they 332
became due. 333
When an installment payment is not received by the 335
treasurer when due or any current taxes charged against the 336
property become delinquent, the undertaking becomes void unless 337
the treasurer permits a new undertaking to be entered into; if 338
the treasurer does not permit a new undertaking to be entered 339
into, the treasurer shall certify to the auditor that the 340
undertaking has become void. A new undertaking entered into 341
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under this paragraph shall provide for payment of the outstanding 342
balance of delinquent taxes over a period that, when added to the 343
periods of any previous undertakings that had elapsed prior to 344
their becoming void, does not exceed ten years. 345
Upon receipt of such a certification, the auditor shall 347
destroy his THE duplicate copy of the undertaking. If such copy 348
has been filed with the prosecuting attorney, the auditor 350
immediately shall deliver the certification to the prosecuting 351
attorney, who shall attach it to the appropriate certificate and 352
the duplicate copy of the voided undertaking or strike through 353
the asterisk entered in the margin of the master list next to the 354
entry for the tract or lot that is the subject of the voided 355
undertaking. The prosecuting attorney then shall institute a 356
proceeding to foreclose the lien of the state in accordance with 357
section 323.25 or 5721.18 of the Revised Code or, in the case of 358
delinquent vacant land, shall institute a foreclosure proceeding 359
in accordance with section 323.25 or 5721.18 of the Revised Code, 360
or a foreclosure and forfeiture proceeding in accordance with 361
section 5721.14 of the Revised Code. 362
AFTER A TAX CERTIFICATE HAS BEEN SOLD RESPECTING A 364
DELINQUENT PARCEL UNDER SECTION 5721.32 OF THE REVISED CODE, A 365
WRITTEN UNDERTAKING MAY NOT BE ENTERED INTO UNDER THIS SECTION TO 366
PAY THE DELINQUENT AMOUNTS. TO PAY THE DELINQUENCY IN
INSTALLMENTS, THE OWNER OR OTHER PERSON SEEKING TO REDEEM THE 367
PARCEL SHALL ENTER INTO A REDEMPTION PAYMENT PLAN UNDER DIVISION 368
(C) OF SECTION 5721.37 OF THE REVISED CODE. 369
(B) Within ten days after the date prescribed by section 371
323.12 or 323.17 of the Revised Code for payment of the first 372
half installment of the current taxes, any person failing to pay 373
the amount required by such date, with the consent of the 374
treasurer, may enter into a written undertaking with the 375
treasurer, in a form prescribed by the tax commissioner, to pay 376
all current taxes pursuant to this division. The agreement shall 377
provide for the entire amount of such taxes to be paid in three 378
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or fewer installments before the date set by section 323.12 or 379
323.17 of the Revised Code for the payment of the second 380
installment of such taxes. Each payment made under this division 381
shall be not less than one-third of the total amount of the 382
current taxes, unless the collection of a particular tax has been 383
legally enjoined, or unless at any scheduled payment date less 384
than one-third of the total amount remains unpaid, in which case 385
the total balance shall be paid. 386
If a payment is not received by the treasurer when due 388
under the terms of an undertaking made under this division, the 389
treasurer may permit the taxpayer to make the payment at a later 390
date, provided the payment is received before the date set by 391
section 323.12 or 323.17 of the Revised Code for the payment of 392
the second installment of current taxes. If the total taxes 393
arranged to be paid pursuant to such an undertaking are not 394
received before such date, the undertaking shall become void and 395
the treasurer shall proceed to collect all unpaid taxes then due 396
by any other means provided by law. 397
Sec. 1109.65. IN ORDER TO PROTECT ITS INTEREST IN A 399
PROPERTY, A BANK MAY PURCHASE A TAX CERTIFICATE UNDER SECTION 400
5721.32 OF THE REVISED CODE.
Sec. 5721.01. (A) As used in this chapter: 409
(1) "Delinquent lands" means all lands upon which 411
delinquent taxes, as defined in section 323.01 of the Revised 412
Code, remain unpaid at the time a settlement is made between the 413
county treasurer and auditor pursuant to division (C) of section 414
321.24 of the Revised Code. 415
(2) "Delinquent vacant lands" means all lands that have 417
been delinquent lands for at least five years and that are 418
unimproved by any dwelling. 419
(B) As used in sections 5719.04 and, 5721.03, AND 5721.31 422
of the Revised Code and in any other sections of the Revised Code 423
to which those sections are applicable, a newspaper or newspaper 424
of general circulation shall be a publication bearing a title or 425
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name, regularly issued as frequently as once a week for a 426
definite price or consideration paid for by not less than fifty 427
per cent of those to whom distribution is made, having a second 428
class mailing privilege, being not less than four pages, 429
published continuously during the immediately preceding one-year 430
period, and circulated generally in the political subdivision in 431
which it is published. Such publication shall be of a type to 432
which the general public resorts for passing events of a 433
political, religious, commercial, and social nature, current 434
happenings, announcements, miscellaneous reading matter, 435
advertisements, and other notices. 436
Sec. 5721.03. (A) At the time of making the delinquent 447
land list, as provided in section 5721.011 of the Revised Code, 448
the county auditor shall compile a delinquent tax list consisting 449
of all lands on the delinquent land list on which taxes have 450
become delinquent at the close of the collection period 451
immediately preceding the making of the delinquent land list. The 453
auditor shall also compile a delinquent vacant land tax list of 454
all delinquent vacant lands prior to the institution of any
foreclosure and forfeiture actions against delinquent vacant 455
lands under section 5721.14 of the Revised Code or any 456
foreclosure actions against delinquent vacant lands under section 457
5721.18 of the Revised Code. 458
The delinquent tax list, and the delinquent vacant land tax 460
list if one is compiled, shall contain all of the information 461
included on the delinquent land list, except that, if the 462
auditor's records show that the name of the person in whose name 463
the property currently is listed is not the name that appears on 464
the delinquent land list, the name used in the delinquent tax 465
list or the delinquent vacant land tax list shall be the name of 466
the person the auditor's records show as the person in whose name 467
the property currently is listed. 468
Lands that have been included in a previously published 470
delinquent tax list shall not be included in the delinquent tax 471
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list so long as taxes have remained delinquent on such lands for 472
the entire intervening time. 473
In either list, there may be included lands that have been 475
omitted in error from a prior list and lands with respect to 476
which the auditor has received a certification that an 477
undertaking has become void since the publication of the last 478
previously published list, provided the name of the owner was 479
stricken from a prior list under section 5721.02 of the Revised 480
Code. 481
(B)(1) The auditor shall cause the delinquent tax list and 483
the delinquent vacant land tax list, if one is compiled, to be 484
published twice within sixty days after the delivery of the 485
delinquent land duplicate to the county treasurer, in a newspaper 486
of general circulation in the county. The publication shall be 487
printed in the English language. 488
The auditor shall insert display notices of the forthcoming 490
publication of the delinquent tax list and, if it is to be 491
published, the delinquent vacant land tax list once a week for 492
two consecutive weeks in a newspaper of general circulation in 493
the county. The display notices shall contain the times and 494
methods of payment of taxes provided by law, including 495
information concerning installment payments made in accordance 496
with a written undertaking. The display notice for the 497
delinquent tax list also shall include a notice that an interest 498
charge will accrue on accounts remaining unpaid after the last 499
day of November unless the taxpayer enters a written undertaking 500
to pay such taxes in installments. The display notice for the 501
delinquent vacant land tax list if it is to be published also 502
shall include a notice that delinquent vacant lands in the list 503
are lands on which taxes have remained unpaid for five years 504
after being certified delinquent, and that they are subject to 505
foreclosure proceedings as provided in section 323.25 or 5721.18 506
of the Revised Code, or foreclosure and forfeiture proceedings as 507
provided in section 5721.14 of the Revised Code. Each display 508
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notice also shall STATE THAT THE LANDS ARE SUBJECT TO A TAX 509
CERTIFICATE SALE UNDER SECTION 5721.32 OF THE REVISED CODE AND 510
SHALL include any other information that the auditor considers 512
pertinent to the purpose of the notice. The display notices 513
shall be furnished by the auditor to the newspapers selected to 514
publish the lists at least ten days before their first 515
publication.
(2) Publication of the list or lists may be made by a 517
newspaper in installments, provided the complete publication of 518
each list is made twice during the sixty-day period. 519
(3) There shall be attached to the delinquent tax list a 521
notice that the delinquent lands will be certified for 522
foreclosure by the auditor unless the taxes, assessments, 523
interest, and penalties due and owing on them are paid. There 524
shall be attached to the delinquent vacant land tax list, if it 525
is to be published, a notice that delinquent vacant lands will be 526
certified for foreclosure or foreclosure and forfeiture by the 527
auditor unless the taxes, assessments, interest, and penalties 528
due and owing on them are paid within twenty-eight days after the 529
final publication of the notice. 530
(4) The auditor shall review the first publication of each 532
list for accuracy and completeness and may correct any errors 533
appearing in the list in the second publication. 534
(C) For the purposes of section 5721.18 of the Revised 536
Code, land is first certified delinquent on the date of the 537
certification of the delinquent land list containing that land. 538
Sec. 5721.06. (A)(1) The form of the notice required to 549
be attached to the published delinquent tax list by division 550
(B)(3) of section 5721.03 of the Revised Code shall be in 551
substance as follows: 552
"DELINQUENT LAND TAX NOTICE 554
The lands, lots, and parts of lots returned delinquent by 556
the county treasurer of ................... county, with the 557
taxes, assessments, interest, and penalties, charged against them 558
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agreeably to law, are contained and described in the following 559
list: (Here insert the list with the names of the owners of such 560
respective tracts of land or town lots as designated on the 561
delinquent tax list. If, prior to forty-eight hours before the 562
publication of the list, an undertaking has been entered into 563
under section 323.31 of the Revised Code, the owner's name may be 564
stricken from the list or designated by an asterisk shown in the 565
margin next to the owner's name.) 566
Notice is hereby given that the whole of such several 568
lands, lots, or parts of lots will be certified for foreclosure 569
by the county auditor pursuant to law unless the whole of the 570
delinquent taxes, assessments, interest, and penalties are paid 571
within one year OR UNLESS A TAX CERTIFICATE WITH RESPECT TO THE 572
PARCEL IS SOLD UNDER SECTION 5721.32 OF THE REVISED CODE. The 573
names of persons who have entered into a written undertaking with 575
the county treasurer to discharge the delinquency are designated 576
by an asterisk or have been stricken from the list." 577
(2) IF THE COUNTY TREASURER HAS CERTIFIED TO THE COUNTY 579
AUDITOR THAT THE TREASURER INTENDS TO OFFER FOR SALE A TAX 580
CERTIFICATE WITH RESPECT TO ONE OR MORE PARCELS OF DELINQUENT 581
LAND UNDER SECTION 5721.32 OF THE REVISED CODE, THE FORM OF THE 582
NOTICE SHALL INCLUDE THE FOLLOWING STATEMENT, APPENDED AFTER THE 583
SECOND PARAGRAPH OF THE NOTICE PRESCRIBED BY DIVISION (A)(1) OF 585
THIS SECTION:
"NOTICE ALSO IS HEREBY GIVEN THAT A TAX CERTIFICATE MAY BE 587
OFFERED FOR SALE UNDER SECTION 5721.32 OF THE REVISED CODE WITH 588
RESPECT TO THOSE PARCELS SHOWN ON THIS LIST. IF A TAX 589
CERTIFICATE ON A PARCEL IS PURCHASED, THE PURCHASER OF THE TAX 590
CERTIFICATE ACQUIRES THE STATE'S OR ITS TAXING DISTRICT'S FIRST 591
LIEN AGAINST THE PROPERTY, AND AN ADDITIONAL INTEREST CHARGE OF 592
UP TO EIGHTEEN PER CENT PER ANNUM SHALL BE ASSESSED AGAINST THE 593
PARCEL. IN ADDITION, FAILURE BY THE OWNER OF THE PARCEL TO PAY 594
THE WHOLE OF THE DELINQUENCY MAY RESULT IN FORECLOSURE
PROCEEDINGS AGAINST THE PARCEL. NO TAX CERTIFICATE SHALL BE 595
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OFFERED FOR SALE IF THE OWNER OF THE PARCEL HAS EITHER DISCHARGED 597
THE LIEN BY PAYING TO THE COUNTY TREASURER IN CASH THE AMOUNT OF 598
DELINQUENT TAXES, ASSESSMENTS, PENALTIES, INTEREST, AND CHARGES
CHARGED AGAINST THE PROPERTY, OR HAS ENTERED INTO A VALID 599
UNDERTAKING PURSUANT TO SECTION 323.31 OF THE REVISED CODE TO PAY 601
THOSE AMOUNTS IN INSTALLMENTS."
(B) The form of the notice required to be attached to the 603
published delinquent vacant land tax list by division (B)(3) of 604
section 5721.03 of the Revised Code shall be in substance as 605
follows: 606
"DELINQUENT VACANT LAND TAX NOTICE 608
The delinquent vacant lands returned delinquent by the 610
county treasurer of ................. county, with the taxes, 611
assessments, interest, and penalties charged against them 612
according to law, and remaining delinquent for five years, are 613
contained and described in the following list: (here insert the 614
list with the names of the owners of the respective tracts of 615
land as designated on the delinquent vacant land tax list. If, 616
prior to forty-eight hours before the publication of the list, an 617
undertaking has been entered into under section 323.31 of the 618
Revised Code, the owner's name may be stricken from the list or 619
designated by an asterisk shown in the margin next to the owner's 620
name.) 621
Notice is hereby given that these delinquent vacant lands 623
will be certified for foreclosure or foreclosure and forfeiture 624
by the county auditor pursuant to law unless the whole of the 625
delinquent taxes, assessments, interest, and penalties are paid 626
within twenty-eight days after the final publication of this 627
notice. The names of persons who have entered into a written 628
undertaking with the county treasurer to discharge the 629
delinquency are designated by an asterisk or have been stricken 630
from the list." 631
Sec. 5721.10. The EXCEPT AS OTHERWISE PROVIDED UNDER 642
SECTIONS 5721.30 TO 5721.40 OF THE REVISED CODE, THE state shall 643
16
have the first lien on the lands and lots described in the 644
delinquent land list, for the amount of taxes, assessments, 645
interest, and penalty charged prior to the delivery of such list. 646
If the taxes have not been paid for one year after having been 647
certified as delinquent, the state shall institute foreclosure 648
proceedings in the manner provided by sections 5721.01 to 5721.28 649
of the Revised Code UNLESS A TAX CERTIFICATE RESPECTING THAT 650
PROPERTY HAS BEEN SOLD UNDER SECTION 5721.32 OF THE REVISED CODE,
OR unless such taxes are the subject of a valid undertaking under 652
section 323.31 of the Revised Code for which the county treasurer 653
has not made certification to the county auditor that the 654
undertaking has become void, and there shall be taxed by the. 655
THE court SHALL LEVY, as costs in the foreclosure proceedings 657
instituted on said certification, the cost of an abstract or 658
certificate of title to the property described in said 659
certification, if the same is required by the court, to be paid 660
into the general fund of the county. Such sections SECTIONS 661
5721.01 TO 5721.28 OF THE REVISED CODE do not prevent the partial 662
payment of such delinquent taxes, assessments, interest, and 663
penalty during the period the delinquency is being discharged in 664
accordance with an undertaking under section 323.31 of the 665
Revised Code, but such partial payments may be made and received 666
as provided by law without prejudice to the right of the state to 667
institute foreclosure proceedings for any amount then remaining 668
unpaid if the county treasurer certifies to the county auditor 669
that the undertaking has become void. 670
Sec. 5721.30. AS USED IN SECTIONS 5721.30 TO 5721.40 OF 672
THE REVISED CODE:
(A) "TAX CERTIFICATE," "CERTIFICATE," OR "DUPLICATE 674
CERTIFICATE" MEANS A DOCUMENT WHICH MAY BE ISSUED AS A PHYSICAL 675
CERTIFICATE, IN BOOK-ENTRY FORM, OR THROUGH AN ELECTRONIC MEDIUM, 676
AT THE DISCRETION OF THE COUNTY TREASURER. SUCH DOCUMENT SHALL 677
CONTAIN THE INFORMATION REQUIRED BY SECTION 5721.31 OF THE 679
REVISED CODE AND SHALL BE PREPARED, TRANSFERRED, OR REDEEMED IN
17
THE MANNER PRESCRIBED BY SECTIONS 5721.30 TO 5721.40 OF THE 682
REVISED CODE. AS USED IN THOSE SECTIONS, "TAX CERTIFICATE," 683
"CERTIFICATE," AND "DUPLICATE CERTIFICATE" DO NOT REFER TO THE 685
DELINQUENT LAND TAX CERTIFICATE OR THE DELINQUENT VACANT LAND TAX
CERTIFICATE ISSUED UNDER SECTION 5721.13 OF THE REVISED CODE. 686
(B) "CERTIFICATE PARCEL" MEANS THE PARCEL OF DELINQUENT 688
LAND THAT IS THE SUBJECT OF AND IS DESCRIBED IN A TAX 690
CERTIFICATE.
(C) "CERTIFICATE HOLDER" MEANS A PERSON WHO PURCHASES A 692
TAX CERTIFICATE UNDER SECTION 5721.32 OF THE REVISED CODE, OR A 694
PERSON TO WHOM A TAX CERTIFICATE HAS BEEN TRANSFERRED PURSUANT TO 695
SECTION 5721.35 OF THE REVISED CODE.
(D) "CERTIFICATE PURCHASE PRICE" MEANS THE AMOUNT OF 697
DELINQUENT TAXES, ASSESSMENTS, PENALTIES, INTEREST COMPUTED UNDER 699
SECTION 323.121 OF THE REVISED CODE, AND CHARGES CHARGED AGAINST 700
A CERTIFICATE PARCEL AT THE TIME THE TAX CERTIFICATE RESPECTING 701
THAT PARCEL IS SOLD, NOT INCLUDING ANY DELINQUENT TAXES, 702
ASSESSMENTS, PENALTIES, INTEREST, AND CHARGES, THE LIEN FOR WHICH 703
HAS BEEN CONVEYED TO A CERTIFICATE HOLDER THROUGH A PRIOR SALE OF 704
A TAX CERTIFICATE RESPECTING THAT PARCEL.
(E) EXCEPT AS PROVIDED IN DIVISION (E)(3) OF THIS SECTION, 707
"CERTIFICATE REDEMPTION PRICE" MEANS THE AMOUNT DETERMINED UNDER
DIVISION (E)(1) OR (2) OF THIS SECTION. 708
(1) DURING THE FIRST YEAR AFTER THE DATE ON WHICH A TAX 710
CERTIFICATE IS SOLD, THE SUM OF THE FOLLOWING: 711
(a) THE CERTIFICATE PURCHASE PRICE; 713
(b) THE GREATER OF THE FOLLOWING: 715
(i) INTEREST, AT THE CERTIFICATE RATE OF INTEREST, 718
ACCRUING DURING THE CERTIFICATE INTEREST PERIOD ON THE 719
CERTIFICATE PURCHASE PRICE;
(ii) SIX PER CENT OF THE CERTIFICATE PURCHASE PRICE. 722
(c) THE FEE CHARGED BY THE COUNTY TREASURER TO THE 725
PURCHASER OF THE CERTIFICATE UNDER DIVISION (H) OF SECTION 726
5721.32 OF THE REVISED CODE. 727
18
(2) AFTER THE FIRST YEAR AFTER THE DATE ON WHICH A TAX 729
CERTIFICATE IS SOLD, THE SUM OF THE FOLLOWING: 730
(a)(i) IF DIVISION (E)(1)(b)(i) APPLIED DURING THE FIRST 734
YEAR, THE CERTIFICATE PURCHASE PRICE; 735
(ii) IF DIVISION (E)(1)(b)(ii) APPLIED DURING THE FIRST 738
YEAR, THE SUM OF THE CERTIFICATE PURCHASE PRICE PLUS SIX PER CENT 739
OF THE CERTIFICATE PURCHASE PRICE; 740
(b)(i) IF DIVISION (E)(1)(b)(i) APPLIED DURING THE FIRST 744
YEAR, INTEREST AT THE CERTIFICATE RATE OF INTEREST ACCRUING 745
DURING THE CERTIFICATE INTEREST PERIOD ON THE CERTIFICATE 746
PURCHASE PRICE;
(ii) IF DIVISION (E)(1)(b)(ii) APPLIED DURING THE FIRST 749
YEAR, INTEREST AT THE CERTIFICATE RATE OF INTEREST, ACCRUING 750
DURING THE PART OF THE CERTIFICATE INTEREST PERIOD THAT BEGINS 751
ONE YEAR AFTER THE DATE OF THE SALE OF THE CERTIFICATE, ON THE 752
SUM OF THE CERTIFICATE PURCHASE PRICE PLUS SIX PER CENT OF THE 753
CERTIFICATE PURCHASE PRICE;
(c) THE FEE CHARGED BY THE COUNTY TREASURER TO THE 756
PURCHASER OF THE CERTIFICATE UNDER DIVISION (H) OF SECTION 757
5721.32 OF THE REVISED CODE;
(3) IF THE CERTIFICATE RATE OF INTEREST EQUALS ZERO, THE 759
CERTIFICATE REDEMPTION PRICE EQUALS THE CERTIFICATE PURCHASE 761
PRICE PLUS THE FEE CHARGED BY THE COUNTY TREASURER TO THE
PURCHASER OF THE CERTIFICATE UNDER DIVISION (H) OF SECTION 762
5721.32 OF THE REVISED CODE.
(F) "CERTIFICATE RATE OF INTEREST" MEANS THE RATE OF 764
SIMPLE INTEREST PER YEAR BID BY THE WINNING BIDDER IN AN AUCTION 765
OF A TAX CERTIFICATE HELD UNDER SECTION 5721.32 OF THE REVISED 766
CODE.
(G) "CASH" MEANS UNITED STATES CURRENCY, CERTIFIED CHECKS, 769
MONEY ORDERS, BANK DRAFTS, OR ELECTRONIC TRANSFER OF FUNDS, AND 770
EXCLUDES ANY OTHER FORM OF PAYMENT.
(H) "PURCHASER OF A TAX CERTIFICATE PURSUANT TO SECTION 772
5721.32 OF THE REVISED CODE" MEANS THE WINNING BIDDER IN AN 773
19
AUCTION OF A TAX CERTIFICATE HELD UNDER SECTION 5721.32 OF THE 774
REVISED CODE.
(I) "CERTIFICATE INTEREST PERIOD" MEANS THE PERIOD 776
BEGINNING ON THE DATE THE CERTIFICATE IS PURCHASED AND ENDING ON 778
ONE OF THE FOLLOWING DATES:
(1) IN THE CASE OF FORECLOSURE PROCEEDINGS INSTITUTED 780
UNDER SECTION 5721.36 OF THE REVISED CODE, THE DATE THE 782
CERTIFICATE HOLDER SUBMITS A PAYMENT TO THE TREASURER UNDER 783
DIVISION (A) OF THAT SECTION;
(2) IN THE CASE OF A CERTIFICATE PARCEL REDEEMED UNDER 786
DIVISION (A) OR (C) OF SECTION 5721.37 OF THE REVISED CODE, THE 787
DATE THE OWNER OF RECORD OF THE CERTIFICATE PARCEL, OR ANY OTHER 788
PERSON ENTITLED TO REDEEM THAT PARCEL, PAYS TO THE COUNTY 789
TREASURER THE FULL AMOUNT DETERMINED UNDER THAT SECTION. 790
(J) "COUNTY PROSECUTING ATTORNEY" MEANS THE COUNTY 792
PROSECUTOR OF A COUNTY HAVING A POPULATION OF AT LEAST TWO 793
HUNDRED THOUSAND ACCORDING TO THE MOST RECENT FEDERAL DECENNIAL 794
CENSUS.
(K) "COUNTY TREASURER" MEANS THE COUNTY TREASURER OF A 797
COUNTY HAVING A POPULATION OF AT LEAST TWO HUNDRED THOUSAND
ACCORDING TO THE MOST RECENT FEDERAL DECENNIAL CENSUS. 798
Sec. 5721.31. (A) AFTER RECEIPT OF A DUPLICATE OF THE 800
DELINQUENT LAND LIST COMPILED UNDER SECTION 5721.011 OF THE 801
REVISED CODE FOR A COUNTY HAVING A POPULATION OF AT LEAST TWO 802
HUNDRED THOUSAND ACCORDING TO THE MOST RECENT FEDERAL DECENNIAL 803
CENSUS, THE COUNTY TREASURER MAY SELECT FROM THE LIST PARCELS OF 804
DELINQUENT LAND THE LIEN AGAINST WHICH THE COUNTY TREASURER MAY 805
ATTEMPT TO TRANSFER BY THE SALE OF TAX CERTIFICATES UNDER 806
SECTIONS 5721.30 TO 5721.40 OF THE REVISED CODE. THE COUNTY 807
TREASURER MAY SELECT ONLY THOSE PARCELS FOR WHICH TAXES, 808
ASSESSMENTS, PENALTIES, INTEREST, AND CHARGES HAVE NOT YET BEEN 809
PAID OR FOR WHICH A VALID UNDERTAKING IS NOT IN FORCE UNDER 811
SECTION 323.31 OF THE REVISED CODE. EACH CERTIFICATE SHALL 812
CONTAIN THE SAME INFORMATION AS IS REQUIRED TO BE CONTAINED IN 813
20
THE DELINQUENT LAND LIST. THE COUNTY TREASURER SHALL COMPILE A 814
SEPARATE LIST, THE LIST OF PARCELS SELECTED FOR TAX CERTIFICATE 815
SALES, INCLUDING THE SAME INFORMATION AS IS REQUIRED TO BE 816
INCLUDED IN THE DELINQUENT LAND LIST. 817
UPON COMPILING THE LIST OF PARCELS SELECTED FOR TAX 819
CERTIFICATE SALES, THE COUNTY TREASURER MAY CONDUCT A TITLE 820
SEARCH FOR ANY PARCEL ON THE LIST. THE COUNTY TREASURER SHALL 821
SEND WRITTEN NOTICE BY CERTIFIED OR REGISTERED MAIL TO EITHER THE 822
OWNER OR ALL INTERESTED PARTIES, OR BOTH, OF EACH PARCEL ON THE 823
LIST. THE NOTICE SHALL INFORM THE OWNER OR INTERESTED PARTIES 824
THAT A TAX CERTIFICATE WILL BE OFFERED FOR SALE ON THE PARCEL, 826
AND THAT THE OWNER OR INTERESTED PARTIES MAY INCUR ADDITIONAL 828
EXPENSES AS A RESULT OF THE SALE.
(B) THE COUNTY TREASURER SHALL ADVERTISE THE SALE OF TAX 831
CERTIFICATES IN A MANNER OR MEDIUM DETERMINED BY THE COUNTY
TREASURER, IN THE COUNTY TREASURER'S DISCRETION, TO GIVE 833
REASONABLE NOTICE TO PARTIES INTERESTED IN THE PURCHASE OF TAX
CERTIFICATES. THE COUNTY TREASURER SHALL ADVERTISE THE SALE OF 835
TAX CERTIFICATES IN A NEWSPAPER OF GENERAL CIRCULATION IN THE 836
COUNTY, ONCE A WEEK FOR THREE CONSECUTIVE WEEKS. THE 837
ADVERTISEMENT SHALL INCLUDE THE DATE, THE TIME, AND THE PLACE OF 838
THE PUBLIC AUCTION, DESCRIPTIONS OF THE PARCELS, AND THE NAMES OF
THE OWNERS OF RECORD OF THE PARCELS. 839
(C) AFTER THE COUNTY TREASURER HAS COMPILED THE LIST OF 841
PARCELS SELECTED FOR TAX CERTIFICATE SALES BUT BEFORE A TAX 842
CERTIFICATE RESPECTING A PARCEL IS SOLD, IF THE OWNER OF RECORD 843
OF THE PARCEL PAYS TO THE COUNTY TREASURER IN CASH THE FULL 844
AMOUNT OF DELINQUENT TAXES, ASSESSMENTS, PENALTIES, INTEREST, AND 845
CHARGES THEN DUE AND PAYABLE OR ENTERS INTO A VALID UNDERTAKING 846
TO PAY THAT AMOUNT UNDER SECTION 323.31 OF THE REVISED CODE, THE 847
OWNER OF RECORD OF THE PARCEL ALSO SHALL PAY A FEE IN AN AMOUNT 848
PRESCRIBED BY THE TREASURER TO COVER THE ADMINISTRATIVE COSTS OF 849
THE TREASURER UNDER THIS SECTION RESPECTING THE PARCEL AND
CREDITED TO THE TAX CERTIFICATE ADMINISTRATIVE FUND. 850
21
(D) A TAX CERTIFICATE ADMINISTRATION FUND SHALL BE CREATED 853
IN THE COUNTY TREASURY OF EACH COUNTY SELLING TAX CERTIFICATES 854
UNDER SECTIONS 5721.30 TO 5721.40 OF THE REVISED CODE. THE FUND 856
SHALL BE ADMINISTERED BY THE COUNTY TREASURER, AND USED SOLELY 857
FOR THE PURPOSES OF SECTIONS 5721.30 TO 5721.40 OF THE REVISED 860
CODE. ANY FEE RECEIVED BY THE TREASURER UNDER SECTIONS 5721.30 861
TO 5721.40 OF THE REVISED CODE SHALL BE CREDITED TO THE FUND, 864
EXCEPT THE BIDDER REGISTRATION FEE UNDER DIVISION (B) OF SECTION 865
5721.32 OF THE REVISED CODE AND THE COUNTY PROSECUTING ATTORNEY'S 868
FEE UNDER DIVISION (A)(3) OF SECTION 5721.36 OF THE REVISED CODE. 871
(E) THE COUNTY TREASURERS OF MORE THAN ONE COUNTY MAY 874
JOINTLY CONDUCT A REGIONAL SALE OF TAX CERTIFICATES. A REGIONAL 875
SALE SHALL BE HELD AT A SINGLE LOCATION IN ONE COUNTY, WHERE THE 876
TAX CERTIFICATES FROM EACH OF THE PARTICIPATING COUNTIES SHALL BE 877
OFFERED FOR SALE AT PUBLIC AUCTION. BEFORE THE REGIONAL SALE, 878
EACH COUNTY TREASURER SHALL ADVERTISE THE SALE FOR THE PARCELS IN 879
THE TREASURER'S COUNTY AS REQUIRED BY DIVISION (B) OF THIS 881
SECTION. AT THE REGIONAL SALE, TAX CERTIFICATES WOULD BE SOLD ON 882
PARCELS FROM ONE COUNTY AT A TIME, WITH ALL OF THE CERTIFICATES 883
FOR ONE COUNTY OFFERED FOR SALE BEFORE ANY CERTIFICATES FOR THE 884
NEXT COUNTY ARE OFFERED FOR SALE. 885
(F) THE TAX COMMISSIONER SHALL PRESCRIBE THE FORM OF THE 888
TAX CERTIFICATE UNDER THIS SECTION, AND COUNTY TREASURERS SHALL 889
USE THE FORM PRESCRIBED BY THE COMMISSIONER. 890
Sec. 5721.32. (A) THE SALE OF TAX CERTIFICATES MAY BE 892
CONDUCTED AT ANY TIME AFTER COMPLETION OF THE ADVERTISING OF THE 893
SALE UNDER SECTION 5721.31 OF THE REVISED CODE, ON THE DATE AND 894
AT THE TIME AND PLACE DESIGNATED IN THE ADVERTISEMENTS, AND MAY 896
BE CONTINUED FROM TIME TO TIME AS THE COUNTY TREASURER DIRECTS. 897
THE COUNTY TREASURER MAY OFFER THE TAX CERTIFICATES FOR SALE IN 898
BLOCKS OF TAX CERTIFICATES, CONSISTING OF ANY NUMBER OF TAX
CERTIFICATES AS DETERMINED BY THE COUNTY TREASURER. 899
(B)(1) THE SALE OF TAX CERTIFICATES SHALL BE CONDUCTED AT 902
A PUBLIC AUCTION BY THE COUNTY TREASURER OR A DESIGNEE OF THE
22
COUNTY TREASURER. AT THE REQUEST OF THE TREASURER, THE BOARD OF 903
COUNTY COMMISSIONERS MAY CONTRACT WITH AN AGENT TO CONDUCT THE 904
SALE.
(2) NO PERSON SHALL BE PERMITTED TO BID WITHOUT COMPLETING 907
A BIDDER REGISTRATION FORM, IN THE FORM PRESCRIBED BY THE TAX 908
COMMISSIONER, AND FILING THE FORM WITH THE COUNTY TREASURER PRIOR 909
TO THE START OF THE AUCTION, TOGETHER WITH REMITTANCE OF A 910
REGISTRATION FEE, IN CASH, OF FIVE HUNDRED DOLLARS. THE BIDDER 911
REGISTRATION FORM SHALL INCLUDE A TAX IDENTIFICATION NUMBER OF 912
THE REGISTRANT. THE REGISTRATION FEE IS REFUNDABLE AT THE END OF
BIDDING ON THE DAY OF THE AUCTION, UNLESS THE REGISTRANT IS THE 913
WINNING BIDDER FOR ONE OR MORE TAX CERTIFICATES OR ONE OR MORE 914
BLOCKS OF TAX CERTIFICATES, IN WHICH CASE THE FEE MAY BE APPLIED 916
TOWARD THE DEPOSIT REQUIRED BY THIS SECTION. 917
(C) AT THE AUCTION, THE COUNTY TREASURER OR THE 919
TREASURER'S DESIGNEE OR AGENT SHALL BEGIN THE BIDDING AT EIGHTEEN 921
PER CENT PER YEAR SIMPLE INTEREST, AND ACCEPT LOWER BIDS IN EVEN 922
INCREMENTS OF ONE-FOURTH OF ONE PER CENT TO THE RATE OF ZERO PER 923
CENT. THE COUNTY TREASURER, DESIGNEE, OR AGENT SHALL AWARD THE 924
TAX CERTIFICATE TO THE PERSON BIDDING THE LOWEST CERTIFICATE RATE 925
OF INTEREST.
(D) THE WINNING BIDDER SHALL PAY THE COUNTY TREASURER A 927
CASH DEPOSIT OF AT LEAST TEN PER CENT OF THE CERTIFICATE PURCHASE 928
PRICE NOT LATER THAN THE CLOSE OF BUSINESS ON THE DAY OF THE 929
SALE. THE WINNING BIDDER SHALL PAY THE BALANCE AND THE FEE 930
REQUIRED UNDER DIVISION (H) OF THIS SECTION NOT LATER THAN FIVE 932
BUSINESS DAYS AFTER THE DAY ON WHICH THE CERTIFICATE IS SOLD. IF 933
THE WINNING BIDDER FAILS TO PAY THE BALANCE AND FEE WITHIN THE
PRESCRIBED TIME, THE BIDDER FORFEITS THE DEPOSIT, AND THE COUNTY 934
TREASURER SHALL RETAIN THE TAX CERTIFICATE AND MAY ATTEMPT TO 935
SELL IT AT ANY AUCTION CONDUCTED AT A LATER DATE. THE COUNTY 936
TREASURER SHALL DEPOSIT THE FORFEITED DEPOSIT IN THE COUNTY 937
TREASURY TO THE CREDIT OF THE TAX CERTIFICATE ADMINISTRATION 938
FUND.
23
(E) UPON RECEIPT OF THE FULL PAYMENT OF THE CERTIFICATE 941
PURCHASE PRICE FROM THE PURCHASER, THE COUNTY TREASURER SHALL 942
ISSUE AND RECORD THE TAX CERTIFICATE SALE BY MARKING ON THE TAX 943
CERTIFICATE AND INTO A TAX CERTIFICATE REGISTER, THE CERTIFICATE 944
PURCHASE PRICE, THE CERTIFICATE RATE OF INTEREST, THE DATE THE
CERTIFICATE WAS SOLD, AND THE NAME AND ADDRESS OF THE CERTIFICATE 946
PURCHASER. THE COUNTY TREASURER ALSO SHALL TRANSFER THE TAX 947
CERTIFICATE TO THE PURCHASER. UPON THE TRANSFER OF A TAX 948
CERTIFICATE, THE COUNTY TREASURER SHALL CREDIT THE PROCEEDS FROM 949
THE SALE TO THE ITEMS OF TAXES, ASSESSMENTS, PENALTIES, INTEREST, 950
AND CHARGES IN THE ORDER IN WHICH THOSE ITEMS BECAME DUE. UPON 951
COMPLETION OF THE SALE OF A TAX CERTIFICATE, THE DELINQUENT 952
TAXES, ASSESSMENTS, PENALTIES, AND INTEREST THAT MAKE UP THE 953
CERTIFICATE PURCHASE PRICE ARE TRANSFERRED, AND THE SUPERIOR LIEN 954
OF THE STATE AND ITS TAXING DISTRICTS FOR THOSE TAXES, 955
ASSESSMENTS, PENALTIES, AND INTEREST IS CONVEYED INTACT TO THE
CERTIFICATE HOLDER. 956
(F) IF A TAX CERTIFICATE IS OFFERED FOR SALE UNDER THIS 958
SECTION BUT IS NOT SOLD, THE COUNTY TREASURER MAY STRIKE THE 959
CORRESPONDING CERTIFICATE PARCEL FROM THE LIST OF PARCELS 960
SELECTED FOR TAX CERTIFICATE SALES. THE LIEN FOR TAXES, 961
ASSESSMENTS, CHARGES, PENALTIES, AND INTEREST AGAINST A PARCEL 962
STRICKEN FROM THE LIST THEREAFTER MAY BE FORECLOSED IN THE MANNER 963
PRESCRIBED BY SECTION 323.25, 5721.14, OR 5721.18 OF THE REVISED 964
CODE UNLESS, PRIOR TO THE INSTITUTION OF SUCH PROCEEDINGS AGAINST 966
THE PARCEL, THE COUNTY TREASURER RESTORES THE PARCEL TO THE LIST 967
OF PARCELS SELECTED FOR TAX CERTIFICATE SALES.
(G) A CERTIFICATE HOLDER SHALL NOT BE LIABLE FOR DAMAGES 970
ARISING FROM A VIOLATION OF SECTIONS 3737.87 TO 3737.891 OR 971
CHAPTER 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., 972
OR 6111. OF THE REVISED CODE, OR A RULE ADOPTED OR ORDER, PERMIT,
LICENSE, VARIANCE, OR PLAN APPROVAL ISSUED UNDER ANY OF THOSE 973
CHAPTERS, THAT IS OR WAS COMMITTED BY ANOTHER PERSON IN 974
CONNECTION WITH THE PARCEL FOR WHICH THE TAX CERTIFICATE IS HELD. 975
24
(H) WHEN SELLING A TAX CERTIFICATE UNDER THIS SECTION, THE 978
COUNTY TREASURER SHALL CHARGE A FEE TO THE PURCHASER OF THE 979
CERTIFICATE. THE TREASURER SHALL SET THE FEE AT A REASONABLE 980
AMOUNT THAT COVERS THE TREASURER'S COSTS OF ADMINISTERING THE 981
SALE OF THE TAX CERTIFICATE. 982
(I) AFTER SELLING A TAX CERTIFICATE UNDER THIS SECTION, 985
THE COUNTY TREASURER SHALL SEND WRITTEN NOTICE BY CERTIFIED OR 986
REGISTERED MAIL TO THE OWNER OF THE CERTIFICATE PARCEL. THE 987
NOTICE SHALL INFORM THE OWNER THAT THE TAX CERTIFICATE WAS SOLD 988
AND SHALL DESCRIBE THE OWNER'S OPTIONS TO REDEEM THE PARCEL, 989
INCLUDING ENTERING INTO A REDEMPTION PAYMENT PLAN UNDER DIVISION 990
(C) OF SECTION 5721.37 OF THE REVISED CODE. 991
(J) A TAX CERTIFICATE SHALL NOT BE SOLD TO THE OWNER OF 993
THE CERTIFICATE PARCEL. 994
Sec. 5721.33. (A) A COUNTY TREASURER SHALL NOT SELL ANY 997
TAX CERTIFICATE RESPECTING A PARCEL OF DELINQUENT LAND UPON WHICH 998
THE FULL AMOUNT OF DELINQUENT TAXES, ASSESSMENTS, PENALTIES, 999
INTEREST, CHARGES, AND COSTS THEN DUE AND PAYABLE HAVE BEEN PAID, 1,000
OR A VALID UNDERTAKING TO PAY THAT AMOUNT HAS BEEN ENTERED INTO 1,001
UNDER SECTION 323.31 OF THE REVISED CODE, PRIOR TO THE SALE OF 1,002
THE CERTIFICATE BY THE COUNTY TREASURER. A CERTIFICATE SOLD IN 1,004
VIOLATION OF THIS SECTION IS VOID.
(B) IF, WITHIN SIXTY DAYS AFTER THE DATE OF THE SALE OF A 1,006
TAX CERTIFICATE, THE COUNTY TREASURER DISCOVERS THAT THE 1,007
CERTIFICATE IS VOID UNDER DIVISION (A) OF THIS SECTION, THE 1,009
HOLDER OF THE VOID CERTIFICATE IS ENTITLED TO A REFUND OF THE 1,010
CERTIFICATE PURCHASE PRICE AND THE FEE CHARGED BY THE TREASURER 1,011
UNDER DIVISION (H) OF SECTION 5721.32 OF THE REVISED CODE. IF 1,012
THE COUNTY TREASURER DISCOVERS AFTER THAT SIXTY-DAY PERIOD THAT A 1,013
TAX CERTIFICATE IS VOID, THE HOLDER OF THE VOID CERTIFICATE IS 1,014
ENTITLED TO A REFUND EQUAL TO THE CERTIFICATE PURCHASE PRICE AND 1,015
THE TREASURER'S FEE, PLUS INTEREST ON THE CERTIFICATE PURCHASE 1,016
PRICE AT THE RATE OF FIVE PER CENT PER YEAR. THE HOLDER OF A 1,017
VOID CERTIFICATE SHALL PRESENT THE CERTIFICATE TO THE COUNTY 1,018
25
TREASURER TO OBTAIN THE REFUND, AND THE COUNTY AUDITOR SHALL 1,019
ISSUE A WARRANT FOR THE AMOUNT OF THE REFUND FROM THE UNDIVIDED 1,020
TAX FUND.
Sec. 5721.34. A TAX CERTIFICATE VESTS IN THE CERTIFICATE 1,023
HOLDER THE FIRST LIEN OF THE STATE AND ITS TAXING DISTRICTS,
SUPERIOR TO ALL OTHER LIENS AND ENCUMBRANCES UPON THE PARCEL 1,025
DESCRIBED IN THE TAX CERTIFICATE, IN THE AMOUNT OF THE 1,026
CERTIFICATE REDEMPTION PRICE, EXCEPT LIENS FOR FEDERAL TAXES
NOTICE OF WHICH IS PROPERLY FILED UNDER SECTION 317.09 OF THE 1,028
REVISED CODE PRIOR TO THE INSTITUTION OF FORECLOSURE PROCEEDINGS 1,029
UNDER SECTION 5721.36 OF THE REVISED CODE. 1,030
Sec. 5721.35. (A) THE PURCHASER OF A TAX CERTIFICATE 1,032
PURSUANT TO SECTION 5721.32 OF THE REVISED CODE MAY TRANSFER THE 1,033
CERTIFICATE TO ANY PERSON, EXCEPT THE OWNER OF THE CERTIFICATE 1,034
PARCEL, AND THE TRANSFEREE OF A TAX CERTIFICATE SUBSEQUENTLY MAY 1,035
TRANSFER THE CERTIFICATE TO ANY OTHER PERSON, EXCEPT THE OWNER OF 1,036
THE CERTIFICATE PARCEL. THE TRANSFEROR OF A TAX CERTIFICATE 1,038
SHALL ENDORSE THE CERTIFICATE AND SHALL SWEAR TO THE ENDORSEMENT 1,039
BEFORE A NOTARY PUBLIC OR OTHER OFFICER EMPOWERED TO ADMINISTER 1,040
OATHS. THE TRANSFEREE SHALL PRESENT THE ENDORSED CERTIFICATE AND 1,041
A VALID FORM OF IDENTIFICATION SHOWING THE TRANSFEREE'S TAXPAYER 1,042
IDENTIFICATION NUMBER TO THE COUNTY TREASURER THAT PREPARED AND
SOLD THE CERTIFICATE, WHO SHALL, UPON PAYMENT OF A FEE OF TWENTY 1,044
DOLLARS TO COVER THE COSTS ASSOCIATED WITH THE TRANSFER OF A TAX 1,046
CERTIFICATE, ENTER UPON THE REGISTER OF CERTIFICATE HOLDERS 1,047
OPPOSITE THE CERTIFICATE ENTRY THE NAME AND ADDRESS OF THE 1,048
TRANSFEREE AND THE DATE OF ENTRY. NO REQUEST FOR FORECLOSURE
SHALL BE FILED BY ANY PERSON OTHER THAN THE PERSON SHOWN ON THE 1,049
REGISTER TO BE THE CERTIFICATE HOLDER OR AN AGENT OF THAT PERSON 1,050
PROPERLY AUTHORIZED TO ACT IN THAT PERSON'S BEHALF. 1,051
(B)(1) APPLICATION MAY BE MADE TO THE COUNTY TREASURER FOR 1,053
A DUPLICATE CERTIFICATE IF A CERTIFICATE IS ALLEGED BY AFFIDAVIT 1,054
TO HAVE BEEN LOST OR DESTROYED. THE TREASURER SHALL ISSUE A 1,055
DUPLICATE CERTIFICATE, UPON PAYMENT OF A FEE OF TWENTY DOLLARS TO 1,056
26
COVER THE COSTS OF ISSUING THE DUPLICATE CERTIFICATE. 1,057
(2) THE DUPLICATE CERTIFICATE SHALL BE PLAINLY MARKED OR 1,059
STAMPED "DUPLICATE." 1,060
(3) THE TREASURER SHALL ENTER THE FACT OF THE DUPLICATE IN 1,062
THE REGISTER OF CERTIFICATE HOLDERS. 1,063
Sec. 5721.36. (A) AT ANY TIME AFTER ONE YEAR FROM THE 1,065
DATE SHOWN ON A TAX CERTIFICATE AS THE DATE THE TAX CERTIFICATE 1,066
WAS SOLD, AND NOT LATER THAN THREE YEARS AFTER THAT DATE, THE 1,067
CERTIFICATE HOLDER MAY FILE WITH THE COUNTY TREASURER A REQUEST 1,069
FOR FORECLOSURE ON A FORM PRESCRIBED BY THE TAX COMMISSIONER AND 1,070
PROVIDED BY THE COUNTY TREASURER, PROVIDED THE PARCEL HAS NOT YET 1,071
BEEN REDEEMED UNDER DIVISION (A) OR (C) OF SECTION 5721.37 OF THE 1,072
REVISED CODE. ALONG WITH THE REQUEST, THE CERTIFICATE HOLDER 1,073
SHALL SUBMIT A PAYMENT TO THE TREASURER EQUAL TO THE SUM OF THE 1,074
FOLLOWING: 1,075
(1) THE CERTIFICATE REDEMPTION PRICES OF ANY OTHER TAX 1,077
CERTIFICATES THAT HAVE BEEN SOLD ON THE PARCEL; 1,078
(2) ANY DELINQUENT TAXES, ASSESSMENTS, PENALTIES, 1,080
INTEREST, AND CHARGES CHARGED AGAINST THE PARCEL THAT ARE NOT 1,081
COVERED BY A TAX CERTIFICATE; 1,082
(3) A FEE IN AN AMOUNT PRESCRIBED BY THE COUNTY 1,084
PROSECUTING ATTORNEY TO COVER THE PROSECUTING ATTORNEY'S LEGAL 1,086
COSTS INCURRED IN THE FORECLOSURE PROCEEDING.
IF THE PARCEL HAS NOT BEEN REDEEMED, THE COUNTY TREASURER 1,088
SHALL PROVIDE CERTIFICATION TO THE COUNTY PROSECUTING ATTORNEY 1,089
THAT THE PARCEL HAS NOT BEEN REDEEMED AND THAT THE CERTIFICATE 1,090
HOLDER HAS MADE A FORECLOSURE REQUEST. WITHIN SIXTY DAYS OF 1,091
RECEIVING THAT CERTIFICATION, THE PROSECUTING ATTORNEY SHALL 1,092
COMMENCE A FORECLOSURE PROCEEDING IN THE NAME OF THE COUNTY 1,093
TREASURER IN THE MANNER PROVIDED UNDER SECTION 323.25 OR 5721.18 1,094
OF THE REVISED CODE, TO FORECLOSE THE LIEN VESTED IN THE 1,095
CERTIFICATE HOLDER BY THE CERTIFICATE. THE COUNTY TREASURER'S
CERTIFICATION THAT THE PARCEL HAS NOT BEEN REDEEMED SHALL BE 1,096
ATTACHED TO THE COMPLAINT. 1,097
27
(B) THE COUNTY TREASURER SHALL CREDIT THE AMOUNT RECEIVED 1,100
UNDER DIVISION (A)(1) OF THIS SECTION TO THE TAX CERTIFICATE 1,102
REDEMPTION FUND. THE TAX CERTIFICATES RESPECTING THE PAYMENT 1,103
SHALL BE REDEEMED AS PROVIDED IN DIVISION (E) OF SECTION 5721.37 1,104
OF THE REVISED CODE. THE AMOUNT RECEIVED UNDER DIVISION (A)(2) 1,106
OF THIS SECTION SHALL BE DISTRIBUTED TO THE TAXING DISTRICTS TO 1,107
WHICH THE DELINQUENCIES ARE OWED. THE TREASURER SHALL TRANSFER 1,108
THE FEE RECEIVED UNDER DIVISION (A)(3) OF THIS SECTION TO THE 1,110
COUNTY PROSECUTING ATTORNEY. 1,111
(C) IF A CERTIFICATE HOLDER DOES NOT FILE WITH THE COUNTY 1,113
TREASURER A REQUEST FOR FORECLOSURE FOR A CERTIFICATE PARCEL 1,115
ALONG WITH THE REQUIRED PAYMENT WITHIN THREE YEARS AFTER THE DATE 1,116
SHOWN ON THE TAX CERTIFICATE AS THE DATE THE CERTIFICATE WAS 1,117
SOLD, AND DURING THAT PERIOD THE PARCEL IS NOT REDEEMED OR 1,118
FORECLOSED UPON, THE CERTIFICATE HOLDER'S LIEN AGAINST THE PARCEL 1,119
FOR THE AMOUNT OF DELINQUENT TAXES, ASSESSMENTS, PENALTIES, 1,120
INTEREST, AND CHARGES THAT MAKE UP THE CERTIFICATE PURCHASE PRICE 1,121
IS CANCELED.
Sec. 5721.37. (A) AT ANY TIME PRIOR TO THE COMMENCEMENT 1,124
OF FORECLOSURE PROCEEDINGS UNDER SECTION 5721.36 OF THE REVISED 1,125
CODE BY THE SUBMITTING OF THE PAYMENT TO THE COUNTY TREASURER BY 1,126
THE CERTIFICATE HOLDER UNDER DIVISION (A) OF THAT SECTION, THE 1,127
OWNER OF RECORD OF THE CERTIFICATE PARCEL, OR ANY OTHER PERSON 1,128
ENTITLED TO REDEEM THAT PARCEL, MAY REDEEM THE PARCEL BY PAYING 1,129
TO THE COUNTY TREASURER AN AMOUNT EQUAL TO THE TOTAL OF THE 1,130
CERTIFICATE REDEMPTION PRICES OF ALL TAX CERTIFICATES RESPECTING 1,131
THAT PARCEL PLUS THE SUM OF TAXES, ASSESSMENTS, PENALTIES, 1,132
CHARGES, AND INTEREST CHARGED AGAINST THE PARCEL THAT HAVE BECOME 1,133
DUE AND PAYABLE SINCE THE DATE THE LAST CERTIFICATE WAS SOLD. 1,134
(B) AT ANY TIME AFTER THE COMMENCEMENT OF FORECLOSURE 1,136
PROCEEDINGS UNDER SECTION 5721.36 OF THE REVISED CODE BY THE 1,138
SUBMITTING OF THE PAYMENT TO THE COUNTY TREASURER BY THE
CERTIFICATE HOLDER UNDER DIVISION (A) OF THAT SECTION AND PRIOR 1,140
TO THE FILING OF THE ENTRY OF CONFIRMATION OF SALE OF A 1,141
28
CERTIFICATE PARCEL, THE OWNER OF RECORD OF THE CERTIFICATE PARCEL 1,142
OR ANY OTHER PERSON ENTITLED TO REDEEM THAT PARCEL MAY REDEEM THE 1,143
PARCEL BY PAYING TO THE COUNTY TREASURER THE AMOUNT DESCRIBED IN 1,144
DIVISION (A) OF THIS SECTION PLUS INTEREST ON THE CERTIFICATE 1,145
PURCHASE PRICE FOR EACH TAX CERTIFICATE SOLD RESPECTING THE
PARCEL AT THE RATE OF EIGHTEEN PER CENT PER YEAR FOR THE PERIOD 1,146
BEGINNING ON THE DAY ON WHICH THE PAYMENT WAS SUBMITTED BY THE 1,147
CERTIFICATE HOLDER, TOGETHER WITH AN AMOUNT EQUAL TO THE SUM OF 1,149
THE PROSECUTING ATTORNEY'S FEE UNDER DIVISION (A)(3) OF SECTION 1,150
5721.36 OF THE REVISED CODE AND ANY OTHER COSTS OF THE PROCEEDING
ALLOCABLE TO THE PARCEL AS DETERMINED BY THE COURT. 1,151
(C) DURING THE PERIOD BEGINNING ON THE DATE A TAX 1,153
CERTIFICATE IS SOLD AND ENDING ONE YEAR FROM THAT DATE, THE OWNER 1,154
OF RECORD OF THE CERTIFICATE PARCEL, OR ANY OTHER PERSON ENTITLED 1,155
TO REDEEM THAT PARCEL, MAY ENTER INTO A REDEMPTION PAYMENT PLAN 1,156
WITH THE COUNTY TREASURER. THE PLAN SHALL REQUIRE THE OWNER OR 1,157
OTHER PERSON TO PAY THE CERTIFICATE REDEMPTION PRICE FOR THE TAX 1,158
CERTIFICATE IN INSTALLMENTS, WITH THE FINAL INSTALLMENT DUE NO 1,159
LATER THAN ONE YEAR AFTER THE DATE THE TAX CERTIFICATE IS SOLD. 1,161
(D)(1) IMMEDIATELY UPON RECEIPT OF FULL PAYMENT UNDER 1,164
DIVISION (A) OR (B) OF THIS SECTION, THE COUNTY TREASURER SHALL 1,165
MAKE AN ENTRY TO THAT EFFECT IN THE TAX CERTIFICATE REGISTER AND 1,166
NOTIFY EACH CERTIFICATE HOLDER BY CERTIFIED MAIL, RETURN RECEIPT 1,167
REQUESTED, THAT THE PARCEL HAS BEEN REDEEMED AND THE LIEN 1,168
CANCELED AND THAT TAX CERTIFICATES MAY BE REDEEMED. THE COUNTY 1,170
TREASURER SHALL DEPOSIT INTO THE TAX CERTIFICATE REDEMPTION FUND
CREATED IN THE COUNTY TREASURY AN AMOUNT EQUAL TO THE TOTAL OF 1,171
THE CERTIFICATE REDEMPTION PRICES, TOGETHER WITH INTEREST ON THE 1,172
CERTIFICATE PURCHASE PRICE FOR EACH TAX CERTIFICATE SOLD 1,173
RESPECTING THE PARCEL AT THE RATE OF EIGHTEEN PER CENT PER YEAR 1,174
PAID UNDER DIVISION (B) OF THIS SECTION FOR THE PERIOD BEGINNING 1,175
WHEN THE PAYMENT WAS SUBMITTED BY THE CERTIFICATE HOLDER UNDER 1,176
DIVISION (A) OF SECTION 5721.36 OF THE REVISED CODE AND ENDING
WHEN THE PARCEL WAS REDEEMED. THE COUNTY TREASURER SHALL 1,177
29
ADMINISTER THE FUND FOR THE PURPOSE OF REDEEMING TAX 1,178
CERTIFICATES. INTEREST EARNED ON THE FUND SHALL BE CREDITED TO 1,179
THE COUNTY GENERAL FUND.
(2) IF A REDEMPTION PAYMENT PLAN IS ENTERED INTO PURSUANT 1,181
TO DIVISION (C) OF THIS SECTION, THE COUNTY TREASURER IMMEDIATELY 1,183
SHALL NOTIFY EACH CERTIFICATE HOLDER BY CERTIFIED MAIL, RETURN 1,184
RECEIPT REQUESTED, OF THE TERMS OF THE PLAN. INSTALLMENT
PAYMENTS MADE PURSUANT TO THE PLAN SHALL BE DEPOSITED IN THE TAX 1,185
CERTIFICATE REDEMPTION FUND. ANY OVERPAYMENT OF THE INSTALLMENTS 1,187
SHALL BE REFUNDED TO THE PERSON RESPONSIBLE FOR CAUSING THE
OVERPAYMENT IF THE PERSON APPLIES FOR A REFUND UNDER THIS 1,188
SECTION. IF THE PERSON RESPONSIBLE FOR CAUSING THE OVERPAYMENT 1,189
FAILS TO APPLY FOR A REFUND UNDER THIS SECTION WITHIN FIVE YEARS 1,190
FROM THE DATE THE PLAN IS SATISFIED, AN AMOUNT EQUAL TO THE 1,191
OVERPAYMENT SHALL BE DISPOSED OF AS UNCLAIMED FUNDS UNDER CHAPTER 1,192
169. OF THE REVISED CODE. 1,194
UPON SATISFACTION OF THE PLAN, THE COUNTY TREASURER SHALL 1,197
INDICATE IN THE TAX CERTIFICATE REGISTER THAT THE PLAN HAS BEEN 1,198
SATISFIED, AND SHALL NOTIFY EACH CERTIFICATE HOLDER BY CERTIFIED 1,199
MAIL, RETURN RECEIPT REQUESTED, THAT THE PLAN HAS BEEN SATISFIED 1,200
AND THAT TAX CERTIFICATES MAY BE REDEEMED. 1,201
IF A PLAN BECOMES VOID, THE COUNTY TREASURER IMMEDIATELY 1,204
SHALL NOTIFY EACH CERTIFICATE HOLDER BY CERTIFIED MAIL, RETURN 1,205
RECEIPT REQUESTED. IF A CERTIFICATE HOLDER FILES A REQUEST FOR
FORECLOSURE UNDER SECTION 5721.36 OF THE REVISED CODE, UPON THE 1,206
CONFIRMATION OF SALE RESULTING FROM THE FORECLOSURE, ANY MONEY 1,207
PAID UNDER THE PLAN PRIOR TO ITS BECOMING VOID SHALL BE APPLIED 1,208
TO PAYMENT AS PRESCRIBED UNDER DIVISIONS (A), (B), AND (C) OF 1,210
SECTION 5721.38 OF THE REVISED CODE. ANY RESIDUE REMAINING AFTER 1,211
SUCH PAYMENT SHALL BE DISPOSED OF UNDER SECTION 5721.20 OF THE 1,212
REVISED CODE. 1,213
(E) TO REDEEM A TAX CERTIFICATE, THE CERTIFICATE HOLDER 1,216
SHALL PRESENT THE TAX CERTIFICATE TO THE COUNTY TREASURER, WHO 1,217
SHALL PREPARE THE REDEMPTION INFORMATION. UPON PRESENTATION, THE 1,218
30
COUNTY AUDITOR SHALL DRAW A WARRANT ON THE TAX CERTIFICATE 1,219
REDEMPTION FUND IN THE AMOUNT OF THE CERTIFICATE REDEMPTION 1,220
PRICE. FOR A PARCEL THAT WAS REDEEMED UNDER DIVISION (B) OF THIS 1,221
SECTION, THE CERTIFICATE HOLDER WHO PAID THE AMOUNTS UNDER 1,222
DIVISION (A) OF SECTION 5721.36 OF THE REVISED CODE SHALL BE 1,224
REIMBURSED FOR THOSE AMOUNTS, TOGETHER WITH INTEREST AT THE RATE 1,225
OF EIGHTEEN PER CENT PER YEAR ON THE AMOUNT PAID UNDER DIVISION 1,227
(A)(1) OF THAT SECTION FOR THE PERIOD BEGINNING WHEN THE PAYMENT 1,228
WAS SUBMITTED BY THE CERTIFICATE HOLDER UNDER DIVISION (A) OF 1,229
THAT SECTION AND ENDING WHEN THE PARCEL WAS REDEEMED. THE 1,230
TREASURER SHALL MARK ALL COPIES OF THE TAX CERTIFICATE "REDEEMED" 1,232
AND RETURN THE CERTIFICATE TO THE CERTIFICATE HOLDER. THE 1,233
CANCELED CERTIFICATE SHALL SERVE AS A RECEIPT EVIDENCING
REDEMPTION OF THE TAX CERTIFICATE. IF A CERTIFICATE HOLDER FAILS 1,234
TO REDEEM A TAX CERTIFICATE WITHIN FIVE YEARS AFTER NOTICE IS 1,235
SERVED UNDER DIVISION (D) OF THIS SECTION THAT TAX CERTIFICATES 1,236
MAY BE REDEEMED, AN AMOUNT EQUAL TO THE CERTIFICATE REDEMPTION 1,238
PRICE SHALL BE DISPOSED OF AS UNCLAIMED FUNDS UNDER CHAPTER 169. 1,239
OF THE REVISED CODE. 1,240
Sec. 5721.38. IN ITS JUDGMENT OF FORECLOSURE RENDERED WITH 1,243
RESPECT TO ACTIONS FILED PURSUANT TO SECTION 5721.36 OF THE 1,244
REVISED CODE, THE COURT SHALL ENTER A FINDING WITH RESPECT TO THE 1,245
CERTIFICATE PARCEL OF THE AMOUNT OF THE SUM OF THE CERTIFICATE 1,246
REDEMPTION PRICES RESPECTING ALL THE TAX CERTIFICATES SOLD
AGAINST THE PARCEL; INTEREST ON THE CERTIFICATE PURCHASE PRICES 1,248
OF THOSE CERTIFICATES AT THE RATE OF EIGHTEEN PER CENT PER YEAR
FOR THE PERIOD BEGINNING ON THE DAY ON WHICH THE PAYMENT WAS 1,249
SUBMITTED BY THE CERTIFICATE HOLDER UNDER DIVISION (A) OF SECTION 1,250
5721.36 OF THE REVISED CODE; ANY DELINQUENT TAXES, ASSESSMENTS, 1,252
PENALTIES, INTEREST, AND CHARGES ON THE PARCEL THAT ARE NOT 1,253
COVERED BY A TAX CERTIFICATE; AND THE COSTS INCURRED IN THE
FORECLOSURE PROCEEDING INSTITUTED AGAINST THE PARCEL INCLUDING 1,254
THE PROSECUTING ATTORNEY'S COSTS REPRESENTED BY THE FEE PAID 1,255
UNDER DIVISION (A)(3) OF SECTION 5721.36 OF THE REVISED CODE. 1,256
31
THE COURT MAY ORDER THE CERTIFICATE PARCEL TO BE SOLD, WITHOUT 1,257
APPRAISAL, FOR NOT LESS THAN THE AMOUNT OF ITS FINDING.
EACH CERTIFICATE PARCEL SHALL BE ADVERTISED AND SOLD BY THE 1,260
OFFICER TO WHOM THE ORDER OF SALE IS DIRECTED IN THE MANNER
PROVIDED BY LAW FOR THE SALE OF REAL PROPERTY ON EXECUTION. THE 1,261
ADVERTISEMENT FOR SALE OF CERTIFICATE PARCELS SHALL BE PUBLISHED 1,262
ONCE A WEEK FOR THREE CONSECUTIVE WEEKS AND SHALL INCLUDE THE 1,263
DATE ON WHICH A SECOND SALE WILL BE CONDUCTED IF NO BID IS 1,264
ACCEPTED AT THE FIRST SALE. ANY NUMBER OF PARCELS MAY BE 1,265
INCLUDED IN ONE ADVERTISEMENT. 1,266
WHENEVER THE OFFICER CHARGED TO CONDUCT THE SALE OFFERS A 1,269
CERTIFICATE PARCEL FOR SALE AND NO BIDS ARE MADE EQUAL TO AT 1,270
LEAST THE AMOUNT OF THE COURT'S FINDING, THE OFFICER SHALL 1,271
ADJOURN THE SALE OF THE PARCEL TO THE SECOND DATE THAT WAS
SPECIFIED IN THE ADVERTISEMENT OF SALE. THE SECOND SALE SHALL BE 1,273
HELD AT THE SAME PLACE AND COMMENCE AT THE SAME TIME AS SET FORTH 1,274
IN THE ADVERTISEMENT OF SALE. THE OFFICER SHALL OFFER ANY PARCEL 1,275
NOT SOLD AT THE FIRST SALE. UPON THE CONCLUSION OF ANY SALE, OR 1,276
IF ANY PARCEL REMAINS UNSOLD AFTER BEING OFFERED AT TWO SALES, 1,277
THE OFFICER CONDUCTING THE SALE SHALL REPORT THE RESULTS TO THE 1,278
COURT.
UPON THE CONFIRMATION OF A SALE, THE PROCEEDS OF THE SALE 1,281
SHALL BE APPLIED AS FOLLOWS:
(A) THE COSTS INCURRED IN THE PROCEEDING FILED AGAINST THE 1,284
PARCEL PURSUANT TO SECTION 5721.36 OF THE REVISED CODE, NOT 1,285
INCLUDING THE COUNTY PROSECUTOR'S COSTS COVERED BY THE FEE PAID 1,286
BY THE CERTIFICATE HOLDER UNDER DIVISION (A)(3) OF THAT SECTION, 1,287
SHALL BE PAID FIRST;
(B) FOLLOWING THE PAYMENT REQUIRED BY DIVISION (A) OF THIS 1,290
SECTION, THE CERTIFICATE HOLDER THAT REQUESTED THE FORECLOSURE 1,291
SHALL BE PAID THE SUM OF THE AMOUNT FOUND DUE FOR THE CERTIFICATE 1,292
REDEMPTION PRICES OF ALL THE TAX CERTIFICATES SOLD AGAINST THE
PARCEL; INTEREST ON THE CERTIFICATE PURCHASE PRICES OF THOSE 1,294
CERTIFICATES AT THE RATE OF EIGHTEEN PER CENT PER YEAR BEGINNING
32
ON THE DAY ON WHICH THE PAYMENT WAS SUBMITTED BY THE CERTIFICATE 1,295
HOLDER UNDER DIVISION (A) OF SECTION 5721.36 OF THE REVISED CODE 1,296
AND ENDING ON THE DAY OF THE SALE; AND THE AMOUNTS PAID BY THE 1,297
CERTIFICATE HOLDER UNDER DIVISIONS (A)(2) AND (3) OF SECTION 1,298
5721.36 OF THE REVISED CODE;
(C) FOLLOWING THE PAYMENT REQUIRED BY DIVISION (B) OF THIS 1,301
SECTION, ANY AMOUNT DUE FOR TAXES, ASSESSMENTS, CHARGES, 1,302
PENALTIES, AND INTEREST NOT COVERED BY THE TAX CERTIFICATE 1,303
HOLDER'S PAYMENT UNDER DIVISION (A)(2) OF SECTION 5721.36 OF THE 1,304
REVISED CODE SHALL BE PAID, INCLUDING ALL TAXES, ASSESSMENTS,
CHARGES, PENALTIES, AND INTEREST PAYABLE SUBSEQUENT TO THE ENTRY 1,305
OF THE FINDING AND PRIOR TO THE TRANSFER OF THE DEED OF THE 1,306
PARCEL TO THE PURCHASER FOLLOWING CONFIRMATION OF SALE. IF THE 1,307
PROCEEDS AVAILABLE FOR DISTRIBUTION PURSUANT TO THIS DIVISION ARE 1,308
INSUFFICIENT TO PAY THE ENTIRE AMOUNT OF THOSE TAXES, 1,309
ASSESSMENTS, CHARGES, PENALTIES, AND INTEREST, THE PROCEEDS SHALL 1,310
BE PAID TO EACH CLAIMANT IN PROPORTION TO THE AMOUNT OF THOSE 1,311
TAXES, ASSESSMENTS, CHARGES, PENALTIES, AND INTEREST THAT EACH IS 1,312
DUE, AND THOSE TAXES, ASSESSMENTS, CHARGES, PENALTIES, AND 1,313
INTEREST ARE DEEMED SATISFIED. 1,314
ANY RESIDUE OF MONEY FROM PROCEEDS OF THE SALE SHALL BE 1,316
DISPOSED OF AS PRESCRIBED BY SECTION 5721.20 OF THE REVISED CODE. 1,318
UPON CONFIRMATION OF A SALE, A SPOUSE OF THE PARTY 1,320
DEFENDANT THEREBY IS BARRED OF THE RIGHT OF DOWER IN THE PROPERTY 1,321
SOLD, THOUGH THE SPOUSE WAS NOT A PARTY TO THE ACTION. 1,322
UNLESS THE PARCEL PREVIOUSLY WAS REDEEMED PURSUANT TO 1,324
SECTION 5721.25 OR 5721.37 OF THE REVISED CODE, UPON THE FILING 1,326
OF THE ENTRY OF CONFIRMATION OF SALE, THE TITLE TO THE PARCEL IS 1,327
INCONTESTABLE IN THE PURCHASER AND IS FREE AND CLEAR OF ALL LIENS 1,328
AND ENCUMBRANCES, EXCEPT A FEDERAL TAX LIEN NOTICE OF WHICH IS 1,329
PROPERLY FILED IN ACCORDANCE WITH SECTION 317.09 OF THE REVISED 1,330
CODE PRIOR TO THE DATE THAT A FORECLOSURE PROCEEDING IS 1,331
INSTITUTED PURSUANT TO SECTION 5721.36 OF THE REVISED CODE AND 1,332
THE EASEMENTS AND COVENANTS OF RECORD RUNNING WITH THE LAND OR 1,333
33
LOTS THAT WERE CREATED PRIOR TO THE TIME THE TAXES OR 1,334
ASSESSMENTS, FOR THE NONPAYMENT OF WHICH A TAX CERTIFICATE WAS 1,335
ISSUED AND THE PARCEL SOLD AT FORECLOSURE, BECAME DUE AND 1,336
PAYABLE.
THE TITLE SHALL NOT BE INVALID BECAUSE OF ANY IRREGULARITY, 1,339
INFORMALITY, OR OMISSION OF ANY PROCEEDINGS UNDER THIS CHAPTER, 1,340
OR IN ANY PROCESSES OF TAXATION, IF SUCH IRREGULARITY, 1,341
INFORMALITY, OR OMISSION DOES NOT ABROGATE THE PROVISION FOR 1,342
NOTICE TO HOLDERS OF TITLE, LIEN, OR MORTGAGE TO, OR OTHER 1,343
INTERESTS IN, SUCH FORECLOSED PARCELS, AS PRESCRIBED IN THIS 1,344
CHAPTER.
Sec. 5721.39. IF ANY CERTIFICATE PARCEL IS TWICE OFFERED 1,347
FOR SALE PURSUANT TO SECTION 5721.38 OF THE REVISED CODE AND 1,348
REMAINS UNSOLD FOR WANT OF BIDDERS, THE OFFICER WHO CONDUCTED THE 1,349
SALES SHALL CERTIFY TO THE COURT THAT THE PARCEL REMAINS UNSOLD 1,350
AFTER TWO SALES. THE COURT, BY ENTRY, SHALL ORDER THE PARCEL 1,351
FORFEITED TO THE CERTIFICATE HOLDER WHO FILED THE REQUEST FOR 1,352
FORECLOSURE UNDER SECTION 5721.36 OF THE REVISED CODE. THE CLERK 1,353
OF THE COURT SHALL CERTIFY COPIES OF THE COURT'S ORDER TO THE 1,354
COUNTY TREASURER. THE COUNTY TREASURER SHALL NOTIFY THE 1,355
CERTIFICATE HOLDER BY ORDINARY AND CERTIFIED MAIL, RETURN RECEIPT 1,356
REQUESTED, THAT THE PARCEL REMAINS UNSOLD, AND SHALL INSTRUCT THE 1,357
CERTIFICATE HOLDER OF THE MANNER IN WHICH THE HOLDER SHALL OBTAIN 1,358
THE DEED TO THE PARCEL. THE OFFICER WHO CONDUCTED THE SALES 1,359
SHALL PREPARE AND RECORD THE DEED CONVEYING TITLE TO THE PARCEL 1,360
TO THE CERTIFICATE HOLDER.
UPON TRANSFER OF THE DEED TO THE CERTIFICATE HOLDER UNDER 1,363
THIS SECTION, ALL RIGHT, TITLE, CLAIM, AND INTEREST OF THE FORMER 1,364
OWNER OF THE CERTIFICATE PARCEL IS TRANSFERRED TO AND VESTED IN 1,365
THE CERTIFICATE HOLDER.
Sec. 5721.40. INTEREST REQUIRED UNDER SECTIONS 5721.30 TO 1,367
5721.40 OF THE REVISED CODE IS SIMPLE INTEREST. INTEREST CHARGES 1,369
UNDER THOSE SECTIONS SHALL BE ENTERED ON A MONTHLY BASIS, ON THE 1,370
FIRST DAY OF THE MONTH FOLLOWING THE BEGINNING OF THE PERIOD 1,371
34
DURING WHICH INTEREST ACCRUES AND ON THE FIRST DAY OF EACH 1,372
SUBSEQUENT MONTH.
Section 2. That existing sections 169.02, 323.25, 323.31, 1,374
5721.01, 5721.03, 5721.06, and 5721.10 of the Revised Code are 1,375
hereby repealed.
Section 3. Section 323.25 of the Revised Code is presented 1,377
in this act as a composite of the section as amended by both Am. 1,379
Sub. H.B. 576 and Am. Sub. S.B. 332 of the 118th General 1,380
Assembly, with the new language of neither of the acts shown in 1,381
capital letters. This is in recognition of the principle stated 1,382
in division (B) of section 1.52 of the Revised Code that such 1,383
amendments are to be harmonized where not substantively 1,384
irreconcilable and constitutes a legislative finding that such is 1,385
the resulting version in effect prior to the effective date of 1,386
this act.