As Passed by the House 1
122nd General Assembly 4
Regular Session Sub. S. B. No. 59 5
1997-1998 6
SENATORS NEIN-LATTA-GAETH-DiDONATO-GARDNER-WHITE-B. JOHNSON- 8
KEARNS-HERINGTON-DIX-McLIN-REPRESENTATIVES THOMAS-LEWIS-MOTTLEY- 9
GARCIA-TERWILLEGER-PADGETT-CATES-BRADING-JOHNSON-OPFER- 10
STAPLETON-REID-CORE-HEALY-MAIER-HOUSEHOLDER 11
13
A B I L L
To amend sections 321.45, 323.12, 323.25, 323.31, 15
5711.33, 5715.39, 5719.03, 5721.14, 5721.18, and 16
5721.25 and to enact sections 321.48 and 5721.30
of the Revised Code to permit all real property 17
taxpayers to participate in a system for 18
prepayment of taxes, to change the terms under
which delinquent taxes are payable in 19
installments after the property is certified for
foreclosure action, to allow delinquent taxes 20
charged against minerals to be deemed
uncollectible after five years and removed from 21
the tax list, and to make other changes to the 22
county treasurer law.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 24
Section 1. That sections 321.45, 323.12, 323.25, 323.31, 26
5711.33, 5715.39, 5719.03, 5721.14, 5721.18, and 5721.25 be 27
amended and sections 321.48 and 5721.30 of the Revised Code be 28
enacted to read as follows:
Sec. 321.45. (A) As used in this section: 37
(1) "Taxpayer" means any person in whose name a parcel of 39
residential property is listed on the tax duplicate. 40
(2) "Prepayment" means any amount given to the county 42
treasurer by a taxpayer under this section for the treasurer to 43
2
apply as payment of the taxpayer's total taxes due in accordance 44
with this section. 45
(3) "Taxes," "delinquent taxes," and "current taxes" have 47
the same meanings as in section 323.01 of the Revised Code. 48
(4) "Duplicate" means the treasurer's duplicate of real 50
and public utility property. 51
(5) "Total taxes due" means all delinquent taxes and that 53
portion of current taxes that, in order to avoid a penalty, are 54
required to be paid by the next date that is the last date on 55
which an installment of taxes may be paid without penalty. 56
(6) "Residential property" means single family dwellings, 58
duplexes, doubles, and apartment buildings with not more than six 59
units and the land on which those dwellings are located. 60
(B)(1) A county treasurer may enter into a written 62
agreement with any taxpayer, upon mutually agreed upon ON terms 63
and conditions, under which both of the following occur: 65
(a) The taxpayer agrees to tender prepayments of taxes on 67
a parcel of residential property for which he is LISTED ON THE 69
TAX DUPLICATE IN THE NAME OF the taxpayer;
(b) The treasurer agrees to accept the prepayments and 71
hold them either in an escrow fund or a separate depository 72
account until the last day that an installment of current taxes 73
may be paid without penalty, at which time he THE TREASURER 75
further agrees to apply, in payment of the total taxes due on the 77
parcel, an amount of the prepayments that equals the total taxes 78
due on the parcel. IF A DISCOUNT IS NOT GIVEN UNDER DIVISION 80
(B)(2) OF THIS SECTION, ANY EARNINGS ON PREPAYMENTS IN AN ESCROW 81
FUND OR DEPOSITORY ACCOUNT SHALL BE PAID TO THE CREDIT OF A 82
SPECIAL INTEREST ACCOUNT TO BE USED BY THE TREASURER ONLY FOR THE 83
PAYMENT OF THE EXPENSES INCURRED IN ESTABLISHING AND 84
ADMINISTERING THE SYSTEM FOR COLLECTING PREPAYMENTS UNDER 85
DIVISION (B)(1) OF THIS SECTION. 86
(2) In addition to providing for the items enumerated in 88
division (B)(1) of this section, the agreement may provide for 89
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the treasurer to invest prepayments held in the escrow FUND or 90
depository account, subject to Chapter 135. of the Revised Code, 91
and apply the investment earnings thereon, after deducting an 92
amount to pay the expenses incurred by the treasurer in 93
establishing and administering the prepayment system, as a 94
discount against the total taxes due of each taxpayer entering 95
into such an agreement. The balance applied to the discounts 96
shall be apportioned among taxpayers in such a manner that the 97
discount credited to a taxpayer for each parcel of residential 98
real property for which taxes are prepaid is commensurate with 99
the amount of current taxes due and the length of time current 100
taxes are held in escrow. Discounts accruing to prepayments made 101
for a tax year shall be applied against total taxes due for the 102
ensuing tax year. No discount shall be apportioned to a taxpayer 103
who fails to pay the total taxes due or fails to make prepayments 104
pursuant to the terms of the agreement. 105
(C) A prepayment accepted by a treasurer under an 107
agreement under division (B) of this section does not constitute 108
a payment of taxes until it is applied toward the payment of 109
taxes as provided in this section. A separate prepayment 110
agreement is required for each parcel of residential property, 111
except that a taxpayer who makes prepayments on more than one 112
parcel may enter into a single agreement covering all of the 113
parcels. The single agreement shall specify the manner in which 114
each prepayment shall be apportioned among the parcels. The 115
treasurer shall keep a separate record for each parcel showing 116
the date and amount of each prepayment. 117
(D) No treasurer shall fail to apply prepayments toward 119
the payment of taxes as required pursuant to an agreement entered 120
INTO under division (B) of this section; however, the total 121
amount of prepayments shall equal or exceed the total taxes due, 122
less any discount applied for a previous period under division 123
(B)(2) of this section. 124
(E) The treasurer shall give each person who makes a tax 126
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prepayment in person at the office of the county treasurer a 127
receipt in the form that the prepayment agreement requires. The 128
treasurer shall give a receipt to a person who makes a tax 129
prepayment to the treasurer by mail only if the taxpayer encloses 130
with the prepayment an addressed envelope with sufficient 131
postage, in which case the treasurer shall insert a receipt for 132
the prepayment in that envelope and deposit it in the mail. The 133
treasurer may refund any amount tendered as a prepayment if the 134
taxpayer so requests and files with the treasurer an affidavit 135
and the supporting documents the treasurer requires providing 136
that the taxpayer no longer owns the property. The request for 137
the refund shall be made prior to the date of the mailing of a 138
tax bill and escrow statement to the taxpayer. If a taxpayer who 139
has entered into a prepayment agreement pursuant to this section 140
dies before the last day on which an installment of current taxes 141
may be paid without penalty, the treasurer may refund the amount 142
of any prepayments made by that taxpayer to the executor or 143
administrator of the taxpayer's estate. 144
(F) If the treasurer has received any prepayments from a 146
taxpayer, the treasurer shall add to the tax bill required by 147
section 323.13 of the Revised Code a tax escrow statement that 148
shall specify the total amount of prepayments received by the 149
treasurer on or before the date the statement was prepared, the 150
balance of total taxes due for which no prepayment has been 151
received, the amount of any discount to be applied to total taxes 152
due, and the date the statement was prepared. 153
(G) If the total amount of a taxpayer's prepayments to the 155
treasurer made on or before the final date an installment of 156
taxes may be paid without penalty do not equal or exceed the 157
total taxes due on that date, the taxpayer is not relieved of any 158
late penalty or interest otherwise due pursuant to section 159
323.121 of the Revised Code. If the treasurer fails to apply 160
prepayments received by his THE TREASURER'S office in accordance 161
with the terms of an agreement and the total amount of the 163
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taxpayer's prepayments equals or exceeds the total taxes due, the 164
taxpayer is relieved of any late penalty or interest imposed 165
under section 323.121 of the Revised Code. 166
(H) The office of the county treasurer shall bear all of 168
the costs of establishing and administering a system for 169
collecting prepayments as permitted by this section. 170
(I) Before the county treasurer commences a prepayment 172
system, the tax commissioner shall approve all procedures and 173
forms to be used in the system. 174
(J) The treasurer may enter into any agreements necessary 176
to enable the taxpayer to make prepayments of taxes to the office 177
of the treasurer through the electronic transfer of funds from an 178
account in the name of the taxpayer at a financial institution. 179
Sec. 321.48. A COUNTY TREASURER MAY ASSESS A FEE NOT 181
EXCEEDING AN AMOUNT EQUAL TO FIVE DOLLARS PLUS ANY AMOUNT PASSED 182
ON FROM A FINANCIAL INSTITUTION ON A DRAWER OR INDORSER FOR EACH 183
CHECK, DRAFT, OR MONEY ORDER RETURNED OR DISHONORED, OR AUTOMATIC 185
BANK TRANSFER DECLINED, DUE TO INSUFFICIENT FUNDS OR FOR ANY 186
OTHER REASON. THE COUNTY TREASURER SHALL DEPOSIT IN THE GENERAL 187
FUND OF THE COUNTY ANY FEE COLLECTED UNDER THIS SECTION. 188
Sec. 323.12. (A) Each person charged with taxes shall pay 197
to the county treasurer the full amount of such taxes on or 198
before the thirty-first day of December, or shall pay one-half of 199
the current taxes together with the full amount of any delinquent 200
taxes before such date, and the remaining half on or before the 201
twentieth day of June next ensuing. 202
When taxes are paid by installments, each payment shall be 204
apportioned among the several funds for which taxes have been 205
assessed. 206
(B) A tax is paid on or before the dates set forth in this 208
section if the tax payment is received by the county treasurer or 209
if prepayments are applied by the treasurer toward the payment of 210
taxes as provided by section 321.45 of the Revised Code on or 211
before the last day for payment of such tax, or if the tax 212
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payment is received after such date in an envelope that was 213
postmarked by the UNITED STATES postal service on or before the 215
last day for payment of such tax. In the event there is more 216
than one date of postmark on the envelope, the earliest date 217
imprinted by the UNITED STATES postal service shall be the date 218
of payment. A PRIVATE METER POSTMARK ON AN ENVELOPE IS NOT A 219
VALID POSTMARK FOR PURPOSES OF ESTABLISHING THE DATE OF PAYMENT 220
OF SUCH TAX.
(C) The treasurer may delay the closing of his THE 222
TREASURER'S books for any collection period for the purpose of 224
receiving and processing such payments. 225
Sec. 323.25. When taxes charged against an entry on the 234
tax duplicate, or any part of such taxes, are not paid within 235
sixty days after delivery of the delinquent land duplicate to the 236
COUNTY treasurer as prescribed by section 5721.011 of the Revised 238
Code, the county treasurer shall enforce the lien for such taxes 239
by civil action in his name THE TREASURER'S OFFICIAL CAPACITY as 240
treasurer, for the sale of such premises, in the court of common 242
pleas of the county in the same way mortgage liens are enforced. 243
If THE DELINQUENT LAND DUPLICATE LISTS MINERALS OR RIGHTS TO 244
MINERALS LISTED PURSUANT TO SECTIONS 5713.04, 5713.05, AND 245
5713.06 OF THE REVISED CODE, THE COUNTY TREASURER MAY ENFORCE THE 247
LIEN FOR TAXES AGAINST SUCH MINERALS OR RIGHTS TO MINERALS BY 248
CIVIL ACTION, IN THE TREASURER'S OFFICIAL CAPACITY AS TREASURER, 249
IN THE MANNER PRESCRIBED BY THIS SECTION, OR PROCEED AS PROVIDED
UNDER SECTION 5721.30 OF THE REVISED CODE. 251
IF service by publication is necessary, such publication 254
shall be made once a week for three consecutive weeks instead of 255
as provided by the Rules of Civil Procedure, and the service 256
shall be complete at the expiration of three weeks after the date 257
of the first publication. If the prosecuting attorney determines 258
that service upon a defendant may be obtained ultimately only by 259
publication, he THE PROSECUTING ATTORNEY may cause service to be 261
made SIMULTANEOUSLY by certified mail, return receipt requested;, 262
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ordinary mail;, and publication, simultaneously. The treasurer 263
shall not enforce the lien for taxes against real property that 265
is the subject of an application for exemption from taxation 266
under section 5715.27 of the Revised Code and that does not 267
appear on the delinquent land duplicate. 268
Upon application of the plaintiff, the court shall advance 270
such cause on the docket, so that it may be first heard. 271
Sec. 323.31. (A) Delinquent taxes charged against any 280
entry of real property may be paid pursuant to this division by 281
the person who owns the real property or is a vendee in 282
possession under a purchase agreement or land contract after 283
entering into a written undertaking with the county treasurer in 284
a form prescribed or approved by the tax commissioner. The 285
undertaking may be entered into at any time prior to the county 286
prosecuting attorney's commencement of foreclosure proceedings 287
pursuant to section 323.25 or 5721.18 of the Revised Code, or 288
commencement of foreclosure and forfeiture proceedings pursuant 289
to section 5721.14 of the Revised Code. A duplicate copy of each 290
such undertaking shall be filed with the county auditor, who 291
shall attach such THE copy to the delinquent land tax certificate 293
or delinquent vacant land tax certificate, or who shall enter an 294
asterisk in the margin next to the entry for the tract or lot on 295
the master list of delinquent tracts or master list of delinquent 296
vacant tracts, prior to filing it with the prosecuting attorney 297
under section 5721.13 of the Revised Code. If the undertaking is 298
entered into after the certificate or the master list has been 299
filed with the prosecuting attorney, the treasurer shall file the 300
duplicate copy with the prosecuting attorney. 301
An undertaking entered into under this division shall 303
provide for the payment of delinquent taxes in installments over 304
a period not to exceed five years beginning on the earliest date 305
delinquent taxes that are the subject of the undertaking were 306
included in a certification under section 5721.011 of the Revised 307
Code; however, a person entering into an undertaking WHO OWNS AND 309
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OCCUPIES RESIDENTIAL REAL PROPERTY may request, and the treasurer 312
shall allow, an undertaking providing for payment in installments 314
over a period of no fewer than two years beginning on that date. 315
For
FOR each undertaking, the county treasurer shall determine, 318
and shall specify in the undertaking, the number of installments, 319
the amount of each installment, and the schedule for payment of 320
the installments. EACH
Each installment payment shall be apportioned among the 322
several funds for which taxes have been assessed and shall be 323
applied to the items of taxes charged in the order in which they 324
became due. 325
When an installment payment is not received by the 327
treasurer when due or any current taxes charged against the 328
property become delinquent, the undertaking becomes void unless 329
the treasurer permits a new undertaking to be entered into; if 330
the treasurer does not permit a new undertaking to be entered 331
into, the treasurer shall certify to the auditor that the 332
undertaking has become void. A new undertaking entered into 333
under this paragraph shall provide for payment of the outstanding 334
balance of delinquent taxes over a period that, when added to the 335
periods of any previous undertakings that had elapsed prior to 336
their becoming void, does not exceed ten years. 337
Upon receipt of such a certification, the auditor shall 339
destroy his THE duplicate copy of the undertaking. If such copy 340
has been filed with the prosecuting attorney, the auditor 342
immediately shall deliver the certification to the prosecuting 343
attorney, who shall attach it to the appropriate certificate and 344
the duplicate copy of the voided undertaking or strike through 345
the asterisk entered in the margin of the master list next to the 346
entry for the tract or lot that is the subject of the voided 347
undertaking. The prosecuting attorney then shall institute a 348
proceeding to foreclose the lien of the state in accordance with 349
section 323.25 or 5721.18 of the Revised Code or, in the case of 350
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delinquent vacant land, shall institute a foreclosure proceeding 351
in accordance with section 323.25 or 5721.18 of the Revised Code, 352
or a foreclosure and forfeiture proceeding in accordance with 353
section 5721.14 of the Revised Code. 354
(B) Within ten days after the date prescribed by section 356
323.12 or 323.17 of the Revised Code for payment of the first 357
half installment of the current taxes, any person failing to pay 358
the amount required by such date, with the consent of the 359
treasurer, may enter into a written undertaking with the 360
treasurer, in a form prescribed by the tax commissioner, to pay 361
all current taxes pursuant to this division. The agreement shall 362
provide for the entire amount of such taxes to be paid in three 363
or fewer installments before the date set by section 323.12 or 364
323.17 of the Revised Code for the payment of the second 365
installment of such taxes. Each payment made under this division 366
shall be not less than one-third of the total amount of the 367
current taxes, unless the collection of a particular tax has been 368
legally enjoined, or unless at any scheduled payment date less 369
than one-third of the total amount remains unpaid, in which case 370
the total balance shall be paid. 371
If a payment is not received by the treasurer when due 373
under the terms of an undertaking made under this division, the 374
treasurer may permit the taxpayer to make the payment at a later 375
date, provided the payment is received before the date set by 376
section 323.12 or 323.17 of the Revised Code for the payment of 377
the second installment of current taxes. If the total taxes 378
arranged to be paid pursuant to such an undertaking are not 379
received before such date, the undertaking shall become void and 380
the treasurer shall proceed to collect all unpaid taxes then due 381
by any other means provided by law. 382
Sec. 5711.33. (A)(1) When a county treasurer receives a 391
certificate from a county auditor pursuant to division (A) of 392
section 5711.32 of the Revised Code charging him THE TREASURER 393
with the collection of an amount of taxes due as the result of a 395
10
deficiency assessment, he THE TREASURER shall immediately prepare 397
and mail a tax bill to the taxpayer owing such tax. The tax bill 399
shall contain the name of the taxpayer; the taxable value, tax 400
rate, and taxes charged for each year being assessed; the total 401
amount of taxes due; the final date payment may be made without 402
additional penalty; and any other information the treasurer 403
considers pertinent or necessary. Taxes due and payable as a 404
result of a deficiency assessment, less any amount specifically 405
excepted from collection under division (B) of section 5711.32 of 406
the Revised Code, shall be paid with interest thereon as 407
prescribed by section 5719.041 of the Revised Code on or before 408
the sixtieth day following the date of issuance of the 409
certificate by the county auditor. The balance of taxes found 410
due and payable after a final determination by the tax 411
commissioner or a final judgment of the board of tax appeals or 412
any court to which such final judgment may be appealed, shall be 413
paid with interest thereon as prescribed by section 5719.041 of 414
the Revised Code on or before the sixtieth day following the date 415
of certification by the auditor to the treasurer pursuant to 416
division (C) of section 5711.32 of the Revised Code of such final 417
determination or judgment. Such final dates for payment shall be 418
determined and exhibited on the tax bill by the treasurer. 419
(2) If on or before the sixtieth day following the date of 421
a certification of a deficiency assessment under division (A) of 422
section 5711.32 of the Revised Code or of a certification of a 423
final determination or judgment under division (C) of section 424
5711.32 of the Revised Code, the taxpayer pays the full amount of 425
taxes and interest due at the time of the receipt of 426
certification with respect to that assessment, determination, or 427
judgment, no interest shall accrue or be charged with respect to 428
that assessment, determination, or judgment for the period that 429
begins on the first day of the month in which the certification 430
is made and that ends on the last day of the month preceding the 431
month in which such sixtieth day occurs. 432
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(B) When the taxes charged, as mentioned in division (A) 434
of this section, are not paid within the time prescribed by such 435
division, a penalty of ten per cent of the amount due and unpaid 436
and interest for the period described in division (A)(2) of this 437
section shall accrue at the time the treasurer closes his THE 438
TREASURER'S office for business on the last day so prescribed, 440
but if the taxes are paid within ten days subsequent to the last 441
day prescribed, the treasurer shall waive the collection of and 442
the auditor shall remit one-half of the penalty. The treasurer 443
shall not thereafter accept less than the full amount of taxes 444
and penalty except as otherwise authorized by law. Such penalty 445
shall be distributed in the same manner and at the same time as 446
the tax upon which it has accrued. The whole amount collected 447
shall be included in the next succeeding settlement of 448
appropriate taxes.
(C) When the taxes charged, as mentioned in division (A) 450
of this section, remain unpaid after the final date for payment 451
prescribed by such division, such charges shall be deemed to be 452
delinquent taxes. The county auditor shall cause such charges, 453
including the penalty which THAT has accrued pursuant to this 454
section, to be added to the delinquent tax duplicate in 456
accordance with section 5719.04 of the Revised Code. 457
(D) The county auditor, upon consultation with the county 459
treasurer, shall remit a penalty imposed under division (B) of 460
this section or division (C) of section 5719.03 of the Revised 461
Code for the late payment of taxes when: 462
(1) The taxpayer could not make timely payment of the tax 464
because of the negligence or error of the auditor or treasurer in 465
the performance of a statutory duty relating to the levy or 466
collection of such tax. 467
(2) In cases other than those described in division (D)(1) 469
of this section, the taxpayer failed to receive a tax bill or a 470
correct tax bill, and the taxpayer made a good faith effort to 471
obtain such bill within thirty days after the last day for 472
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payment of the tax. 473
(3) The tax was not timely paid because of the death or 475
serious injury of the taxpayer, or his THE TAXPAYER'S confinement 477
in a hospital within sixty days preceding the last day for 478
payment of the tax, if, in any case, the tax was subsequently 480
paid within sixty days after the last day for payment of such 482
tax.
(4) The taxpayer demonstrates to the satisfaction of the 484
auditor that the full payment was properly deposited in the mail 485
in sufficient time for the envelope to be postmarked by the 487
UNITED STATES postal service on or before the last day for 488
payment of such tax. A PRIVATE METER POSTMARK ON AN ENVELOPE IS 489
NOT A VALID POSTMARK FOR PURPOSES OF ESTABLISHING THE DATE OF 490
PAYMENT OF SUCH TAX.
(E) The taxpayer may, upon application, MAY request the 492
tax commissioner to review the denial of the remission of a 493
penalty by the auditor. The commissioner shall consider the 494
application, determine whether the penalty should be remitted, 495
and certify his THE determination to the taxpayer and to the 497
treasurer and auditor who shall correct the tax list and 498
duplicate accordingly. The commissioner shall issue orders and 499
instructions for the uniform implementation of this section by 500
all auditors and treasurers, and such orders and instructions 501
shall be followed by such officers. 502
Sec. 5715.39. The tax commissioner may remit real property 511
taxes, penalties, and interest found by him THE COMMISSIONER to 512
have been illegally assessed. The commissioner also may remit 513
any penalty charged against any real property that was the 514
subject of an application for exemption from taxation under 515
section 5715.27 of the Revised Code if the commissioner 516
determines that the applicant requested such exemption in good 517
faith. The commissioner shall include notice of the remission in 518
his THE COMMISSIONER'S certification to the county auditor 519
required under that section. 520
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The commissioner, on application by a taxpayer, shall remit 522
a penalty for late payment of any real property taxes when: 523
(A) The taxpayer could not make timely payment of the tax 525
because of the negligence or error of the auditor or treasurer in 526
the performance of a statutory duty relating to the levy or 527
collection of such tax. 528
(B) In cases other than those described in division (A) of 530
this section, the taxpayer failed to receive a tax bill or a 531
correct tax bill, and the taxpayer made a good faith effort to 532
obtain such bill within thirty days after the last day for 533
payment of the tax. 534
(C) The tax was not timely paid because of the death or 536
serious injury of the taxpayer, or his THE TAXPAYER'S confinement 538
in a hospital within sixty days preceding the last day for
payment of the tax, if, in any case, the tax was subsequently 539
paid within sixty days after the last day for payment of such 540
tax.
(D) The taxpayer demonstrates to the satisfaction of the 542
commissioner that the full payment was properly deposited in the 543
mail in sufficient time for the envelope to be postmarked by the 544
UNITED STATES postal service on or before the last day for 546
payment of such tax. A PRIVATE METER POSTMARK ON AN ENVELOPE IS
NOT A VALID POSTMARK FOR PURPOSES OF ESTABLISHING THE DATE OF 547
PAYMENT OF SUCH TAX. 548
The commissioner shall consider the application, determine 550
whether the penalty should be remitted, and certify his THE 551
determination to the taxpayer, to the county treasurer, and to 553
the county auditor, who shall correct the tax list and duplicate
accordingly. 554
This section shall not provide to the taxpayer any remedy 556
with respect to any matter which he THAT THE TAXPAYER may be 557
authorized to complain of under the provisions of sections 558
5715.19, 5717.02, and 5727.47 of the Revised Code. 560
Applications for remission, and documents of any kind 562
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related to those applications, filed with the tax commissioner 563
under this section, are public records within the meaning of 564
section 149.43 of the Revised Code, unless otherwise excepted 565
under that section. 566
Sec. 5719.03. (A) The county auditor shall preserve all 575
receipts showing the advance payment of taxes. At the time of 576
making up the general personal and the classified tax list and 577
duplicate, he THE AUDITOR shall enter thereon opposite the name 578
of each person charged with taxes the amount of the advance 580
payment made, as a credit against the amount of taxes charged 581
thereon against such person. 582
(B) Each person charged with taxes on a general personal 584
property or a classified property tax duplicate shall pay the 585
full amount of such taxes, less the amount of advance payment 586
credited on the duplicate, on or before the twentieth day of 587
September, or a day as extended pursuant to section 5719.031 of 588
the Revised Code. 589
(C) A tax is paid on or before the dates set forth in this 591
section if the tax payment is received by the county treasurer on 592
or before the last day for payment of such tax, or is received 593
after such date in an envelope that was postmarked by the UNITED 594
STATES postal service on or before the last day for payment of 596
such tax. In the event there is more than one date of postmark 597
on the envelope, the earliest date imprinted by the UNITED STATES 599
postal service shall be the date of payment. A PRIVATE METER 600
POSTMARK ON AN ENVELOPE IS NOT A VALID POSTMARK FOR PURPOSES OF 601
ESTABLISHING THE DATE OF PAYMENT OF SUCH TAX.
(D) When an installment of taxes is not paid within the 603
time prescribed by this section, or within the time so prescribed 604
as extended pursuant to section 5719.031 of the Revised Code, a 605
penalty of ten per cent of the amount due and unpaid shall accrue 606
when the county treasurer closes his THE TREASURER'S office for 607
business on the last day so prescribed, but if the taxes are paid 609
within ten days subsequent to the last day prescribed, the 610
15
treasurer shall waive the collection of, and the auditor shall 611
remit one-half of, the penalty. The treasurer shall not 612
thereafter accept less than the full amount of taxes and penalty, 613
except as provided in division (E) of this section or section 614
5719.05, 5711.32, or 5711.33 of the Revised Code. 615
(E) Any partial payment of taxes tendered to a county 617
treasurer may be accepted if the treasurer determines that the 618
amount tendered was intended by the taxpayer to be equal to the 619
amount due but is more or less than such amount as a result of 620
what appears to the treasurer to be an obvious taxpayer error. 621
The treasurer may accept a partial payment in which the only 622
unpaid amount is the amount of a penalty for late payment 623
provided the taxpayer files with the payment a copy of his THE 624
TAXPAYER'S application to the auditor for a remission of the 626
penalty or the payment is received within ten days of the last 627
date the taxes could have been paid without penalty. Any 628
overpayment shall be refunded by the treasurer in the manner most 629
convenient to the treasurer. When the amount tendered and 630
accepted is less than the amount due, the unpaid balance shall be 631
treated as other unpaid taxes, and, except when the unpaid amount 632
is the penalty, the treasurer shall notify the taxpayer of such 633
deficiency.
Sec. 5721.14. Subject to division (A)(2) of this section, 642
on receipt of a delinquent vacant land tax certificate or a 643
master list of delinquent vacant tracts, a county prosecuting 644
attorney shall institute a foreclosure proceeding under section 645
323.25 or 5721.18 of the Revised Code, or a foreclosure and 646
forfeiture proceeding under this section. IF THE DELINQUENT 647
VACANT LAND TAX CERTIFICATE OR A MASTER LIST OF DELINQUENT VACANT 649
TRACTS LISTS MINERALS OR RIGHTS TO MINERALS LISTED PURSUANT TO 650
SECTIONS 5713.04, 5713.05, AND 5713.06 OF THE REVISED CODE, THE 652
COUNTY PROSECUTING ATTORNEY MAY INSTITUTE A FORECLOSURE
PROCEEDING UNDER SECTION 323.25 OR 5721.18 OF THE REVISED CODE OR 653
A FORECLOSURE AND FORFEITURE PROCEEDING UNDER THIS SECTION 655
16
AGAINST SUCH MINERALS OR RIGHTS TO MINERALS. 656
(A)(1) The prosecuting attorney shall institute a 658
proceeding under this section by filing, in the name of the 659
county treasurer and with the clerk of a court with jurisdiction, 660
a complaint that requests that the lien of the state on the 661
property identified in the certificate or master list be 662
foreclosed and that the property be forfeited to the state. He 663
THE PROSECUTING ATTORNEY shall prosecute the proceeding to final 665
judgment and satisfaction. 666
(2) If the delinquent taxes, assessments, charges, 668
penalties, and interest are paid prior to the time a complaint is 669
filed, the prosecuting attorney shall not institute a proceeding 670
under this section. If there is a copy of a written undertaking 671
attached to the certificate or an asterisk next to an entry on 672
the master list, or if a copy of an undertaking is received from 673
the county auditor prior to the commencement of the proceeding 674
under this section, the prosecuting attorney shall not institute 675
the proceeding under this section, unless he THE PROSECUTING 676
ATTORNEY receives a certification of the county treasurer that 678
the undertaking has become void. 679
(B) Foreclosure and forfeiture proceedings constitute an 681
action in rem. Prior to filing such an action in rem, the county 682
prosecuting attorney shall cause a title search to be conducted 683
for the purpose of identifying any lienholders or other persons 684
with interests in the property that is subject to foreclosure and 685
forfeiture. Following the title search, the action in rem shall 686
be instituted by filing in the office of the clerk of a court 687
with jurisdiction a complaint bearing a caption substantially in 688
the form set forth in division (A) of section 5721.15 of the 689
Revised Code. 690
Any number of parcels may be joined in one action. Each 692
separate parcel included in a complaint shall be given a serial 693
number and shall be separately indexed and docketed by the clerk 694
of the court in a book kept by the clerk for such purpose. A 695
17
complaint shall contain the permanent parcel number of each 696
parcel included in it, the full street address of the parcel when 697
available, a description of the parcel as set forth in the 698
certificate or master list, the name and address of the last 699
known owner of the parcel if they appear on the general tax list, 700
the name and address of each lienholder and other person with an 701
interest in the parcel identified in the title search relating to 702
the parcel that is required by this division, and the amount of 703
taxes, assessments, charges, penalties, and interest due and 704
unpaid with respect to the parcel. It is sufficient for the 705
county treasurer to allege in his THE complaint that the 707
certificate or master list has been duly filed by the county 708
auditor with respect to each parcel listed, that the amount of 709
money with respect to each parcel appearing to be due and unpaid 710
is due and unpaid, and that there is a lien against each parcel, 711
without setting forth any other or special matters. The prayer 712
of the complaint shall be that the court issue an order that the 713
lien of the state on each of the parcels included in the 714
complaint be foreclosed, that the property be forfeited to the 715
state, and that the land be offered for sale in the manner 716
provided in section 5723.06 of the Revised Code. 717
(C) Within thirty days after the filing of a complaint, 719
the clerk of the court in which the complaint was filed shall 720
cause a notice of foreclosure and forfeiture substantially in the 721
form of the notice set forth in division (B) of section 5721.15 722
of the Revised Code to be published once a week for three 723
consecutive weeks in a newspaper of general circulation in the 724
county. In any county that has adopted a permanent parcel number 725
system, the parcel may be described in the notice by parcel 726
number only, instead of also with a complete legal description, 727
if the county prosecuting attorney determines that the 728
publication of the complete legal description is not necessary to 729
provide reasonable notice of the foreclosure and forfeiture 730
proceeding to the interested parties. If the complete legal 731
18
description is not published, the notice shall indicate where the 732
complete legal description may be obtained. 733
After the third publication, the publisher shall file with 735
the clerk of the court an affidavit stating the fact of the 736
publication and including a copy of the notice of foreclosure and 737
forfeiture as published. Service of process for purposes of the 738
action in rem shall be considered as complete on the date of the 739
last publication. 740
Within thirty days after the filing of a complaint and 742
before the date of the final publication of the notice of 743
foreclosure and forfeiture, the clerk of the court also shall 744
cause a copy of a notice substantially in the form of the notice 745
set forth in division (C) of section 5721.15 of the Revised Code 746
to be mailed by ordinary mail, with postage prepaid, to each 747
person named in the complaint as being the last known owner of a 748
parcel included in it, or as being a lienholder or other person 749
with an interest in a parcel included in it. The notice shall be 750
sent to the address of each such person, as set forth in the 751
complaint, and the clerk shall enter the fact of such mailing 752
upon the appearance docket. If the name and address of the last 753
known owner of a parcel included in a complaint is not set forth 754
in it, the county auditor shall file an affidavit with the clerk 755
stating that the name and address of the last known owner does 756
not appear on the general tax list. 757
(D)(1) An answer may be filed in a foreclosure and 759
forfeiture proceeding by any person owning or claiming any right, 760
title, or interest in, or lien upon, any parcel described in the 761
complaint. The answer shall contain the caption and number of 762
the action and the serial number of the parcel concerned. The 763
answer shall set forth the nature and amount of interest claimed 764
in the parcel and any defense or objection to the foreclosure of 765
the lien of the state for delinquent taxes, assessments, charges, 766
penalties, and interest, as shown in the complaint. The answer 767
shall be filed in the office of the clerk of the court, and a 768
19
copy of the answer shall be served on the county prosecuting 769
attorney not later than twenty-eight days after the date of final 770
publication of the notice of foreclosure and forfeiture. If an 771
answer is not filed within such time, a default judgment may be 772
taken as to any parcel included in a complaint as to which no 773
answer has been filed. A default judgment is valid and effective 774
with respect to all persons owning or claiming any right, title, 775
or interest in, or lien upon, any such parcel, notwithstanding 776
that one or more of such persons are minors, incompetents, 777
absentees or nonresidents of the state, or convicts in 778
confinement. 779
(2)(a) A receiver appointed pursuant to divisions (C)(2) 781
and (3) of section 3767.41 of the Revised Code may file an answer 782
pursuant to division (D)(1) of this section, but is not required 783
to do so as a condition of receiving proceeds in a distribution 784
under division (B)(2) of section 5721.17 of the Revised Code. 785
(b) When a receivership under section 3767.41 of the 787
Revised Code is associated with a parcel, the notice of 788
foreclosure and forfeiture set forth in division (B) of section 789
5721.15 of the Revised Code and the notice set forth in division 790
(C) of that section shall be modified to reflect the provisions 791
of division (D)(2)(a) of this section. 792
(E) At the trial of a foreclosure and forfeiture 794
proceeding, the delinquent vacant land tax certificate or master 795
list of delinquent vacant tracts filed by the county auditor with 796
the county prosecuting attorney shall be prima-facie evidence of 797
the amount and validity of the taxes, assessments, charges, 798
penalties, and interest appearing due and unpaid on the parcel to 799
which the certificate or master list relates and their 800
nonpayment. If an answer is properly filed, the court may, in 801
its discretion, and shall, at the request of the person filing 802
the answer, grant a severance of the proceedings as to any parcel 803
described in such answer for purposes of trial or appeal. 804
(F) The conveyance by the owner of any parcel against 806
20
which a complaint has been filed pursuant to this section at any 807
time after the date of publication of the parcel on the 808
delinquent vacant land tax list but before the date of a judgment 809
of foreclosure and forfeiture pursuant to section 5721.16 of the 810
Revised Code shall not nullify the right of the county to proceed 811
with the foreclosure and forfeiture. 812
Sec. 5721.18. The county prosecuting attorney, upon the 820
delivery to him THE PROSECUTING ATTORNEY by the county auditor of 822
a delinquent land or delinquent vacant land tax certificate, or 823
of a master list of delinquent or delinquent vacant tracts, shall 824
institute a foreclosure proceeding under this section in the name 825
of the county treasurer to foreclose the lien of the state, in 826
any court with jurisdiction, unless the taxes, assessments, 827
charges, penalties, and interest are paid prior to the time a 828
complaint is filed, or unless a foreclosure or foreclosure and 829
forfeiture action has been or will be instituted under section 830
323.25 or 5721.14 of the Revised Code. He IF THE DELINQUENT LAND 832
OR DELINQUENT VACANT LAND TAX CERTIFICATE OR THE MASTER LIST OF 833
DELINQUENT OR DELINQUENT VACANT TRACTS LISTS MINERALS OR RIGHTS
TO MINERALS LISTED PURSUANT TO SECTIONS 5713.04, 5713.05, AND 834
5713.06 OF THE REVISED CODE, THE COUNTY PROSECUTING ATTORNEY MAY 836
INSTITUTE A FORECLOSURE PROCEEDING IN THE NAME OF THE COUNTY 837
TREASURER, IN ANY COURT WITH JURISDICTION, TO FORECLOSE THE LIEN 838
OF THE STATE AGAINST SUCH MINERALS OR RIGHTS TO MINERALS, UNLESS
THE TAXES, ASSESSMENTS, CHARGES, PENALTIES, AND INTEREST ARE PAID 839
PRIOR TO THE TIME THE COMPLAINT IS FILED, OR UNLESS A FORECLOSURE 841
OR FORECLOSURE AND FORFEITURE ACTION HAS BEEN OR WILL BE 842
INSTITUTED UNDER SECTION 323.25 OR 5721.14 OF THE REVISED CODE. 843
THE PROSECUTING ATTORNEY shall prosecute the proceeding to 847
final judgment and satisfaction. If there is a copy of a written 848
undertaking attached to the certificate or an asterisk next to an 849
entry on the master list, or if a copy of an undertaking is 850
received from the auditor prior to the commencement of the 851
proceeding under this section, the prosecuting attorney shall not 852
21
institute the proceeding under this section, unless he THE 853
PROSECUTING ATTORNEY receives a certification of the treasurer 854
that the undertaking has become void. 855
(A) This division applies to all foreclosure proceedings 857
not instituted and prosecuted under section 323.25 of the Revised 858
Code or division (B) or (C) of this section. The foreclosure 859
proceedings shall be instituted and prosecuted in the same manner 860
as is provided by law for the foreclosure of mortgages on land, 861
except that, if service by publication is necessary, such 862
publication shall be made once a week for three consecutive weeks 863
instead of as provided by the Rules of Civil Procedure, and the 864
service shall be complete at the expiration of three weeks after 865
the date of the first publication. In any proceeding prosecuted 866
under this section, if the prosecuting attorney determines that 867
service upon a defendant may be obtained ultimately only by 868
publication, he THE PROSECUTING ATTORNEY may cause service to be 869
made SIMULTANEOUSLY by certified mail, return receipt requested;, 871
ordinary mail;, and publication, simultaneously. 873
In any county that has adopted a permanent parcel number 875
system, the parcel may be described in the notice by parcel 876
number only, instead of also with a complete legal description, 877
if the prosecuting attorney determines that the publication of 878
the complete legal description is not necessary to provide 879
reasonable notice of the foreclosure proceeding to the interested 880
parties. If the complete legal description is not published, the 881
notice shall indicate where the complete legal description may be 882
obtained. 883
It is sufficient, having been made a proper party to the 885
foreclosure proceeding, for the treasurer to allege in his THE 886
TREASURER'S complaint that the certificate or master list has 888
been duly filed by the auditor, that the amount of money 889
appearing to be due and unpaid is due and unpaid, and that there 890
is a lien against the property described in the certificate or 891
master list, without setting forth in his THE complaint any other 892
22
or special matter relating to the foreclosure proceeding. The 893
prayer of the complaint shall be that the court issue an order 894
that the property be sold by the sheriff, or if the action is in 895
the municipal court by the bailiff, in the manner provided in 896
section 5721.19 of the Revised Code. 897
In the foreclosure proceeding, the treasurer may join in 899
one action any number of lots or lands, but the decree shall be 900
rendered separately, and any proceedings may be severed, in the 901
discretion of the court, for the purpose of trial or appeal, and 902
the court shall make such order for the payment of costs as is 903
considered proper. The certificate or master list filed by the 904
auditor with the prosecuting attorney is prima-facie evidence at 905
the trial of the foreclosure action of the amount and validity of 906
the taxes, assessments, charges, penalties, and interest 907
appearing due and unpaid and of their nonpayment. 908
(B) Foreclosure proceedings constituting an action in rem 910
may be commenced by the filing of a complaint after the end of 911
the second year from the date on which the delinquency was first 912
certified by the auditor. Prior to filing such an action in rem, 913
the prosecuting attorney shall cause a title search to be 914
conducted for the purpose of identifying any lienholders or other 915
persons with interests in the property subject to foreclosure. 916
Following the title search, the action in rem shall be instituted 917
by filing in the office of the clerk of a court with jurisdiction 918
a complaint bearing a caption substantially in the form set forth 919
in division (A) of section 5721.181 of the Revised Code. 920
Any number of parcels may be joined in one action. Each 922
separate parcel included in a complaint shall be given a serial 923
number and shall be separately indexed and docketed by the clerk 924
of the court in a book kept by the clerk for such purpose. A 925
complaint shall contain the permanent parcel number of each 926
parcel included in it, the full street address of the parcel when 927
available, a description of the parcel as set forth in the 928
certificate or master list, the name and address of the last 929
23
known owner of the parcel if they appear on the general tax list, 930
the name and address of each lienholder and other person with an 931
interest in the parcel identified in the title search relating to 932
the parcel that is required by this division, and the amount of 933
taxes, assessments, charges, penalties, and interest due and 934
unpaid with respect to the parcel. It is sufficient for the 935
treasurer to allege in his THE complaint that the certificate or 937
master list has been duly filed by the auditor with respect to 938
each parcel listed, that the amount of money with respect to each 939
parcel appearing to be due and unpaid is due and unpaid, and that 940
there is a lien against each parcel, without setting forth any 941
other or special matters. The prayer of the complaint shall be 942
that the court issue an order that the land described in the 943
complaint be sold in the manner provided in section 5721.19 of 944
the Revised Code. 945
(1) Within thirty days after the filing of a complaint, 947
the clerk of the court in which the complaint was filed shall 948
cause a notice of foreclosure substantially in the form of the 949
notice set forth in division (B) of section 5721.181 of the 950
Revised Code to be published once a week for three consecutive 951
weeks in a newspaper of general circulation in the county. In 952
any county that has adopted a permanent parcel number system, the 953
parcel may be described in the notice by parcel number only, 954
instead of also with a complete legal description, if the 955
prosecuting attorney determines that the publication of the 956
complete legal description is not necessary to provide reasonable 957
notice of the foreclosure proceeding to the interested parties. 958
If the complete legal description is not published, the notice 959
shall indicate where the complete legal description may be 960
obtained. 961
After the third publication, the publisher shall file with 963
the clerk of the court an affidavit stating the fact of the 964
publication and including a copy of the notice of foreclosure as 965
published. Service of process for purposes of the action in rem 966
24
shall be considered as complete on the date of the last 967
publication. 968
Within thirty days after the filing of a complaint and 970
before the final date of publication of the notice of 971
foreclosure, the clerk of the court also shall cause a copy of a 972
notice substantially in the form of the notice set forth in 973
division (C) of section 5721.181 of the Revised Code to be mailed 974
by certified mail, with postage prepaid, to each person named in 975
the complaint as being the last known owner of a parcel included 976
in it, or as being a lienholder or other person with an interest 977
in a parcel included in it. The notice shall be sent to the 978
address of each such person, as set forth in the complaint, and 979
the clerk shall enter the fact of such mailing upon the 980
appearance docket. If the name and address of the last known 981
owner of a parcel included in a complaint is not set forth in it, 982
the auditor shall file an affidavit with the clerk stating that 983
the name and address of the last known owner does not appear on 984
the general tax list. 985
(2)(a) An answer may be filed in an action in rem under 987
this division by any person owning or claiming any right, title, 988
or interest in, or lien upon, any parcel described in the 989
complaint. The answer shall contain the caption and number of 990
the action and the serial number of the parcel concerned. The 991
answer shall set forth the nature and amount of interest claimed 992
in the parcel and any defense or objection to the foreclosure of 993
the lien of the state for delinquent taxes, assessments, charges, 994
penalties, and interest as shown in the complaint. The answer 995
shall be filed in the office of the clerk of the court, and a 996
copy of the answer shall be served on the prosecuting attorney, 997
not later than twenty-eight days after the date of final 998
publication of the notice of foreclosure. If an answer is not 999
filed within such time, a default judgment may be taken as to any 1,000
parcel included in a complaint as to which no answer has been 1,001
filed. A default judgment is valid and effective with respect to 1,002
25
all persons owning or claiming any right, title, or interest in, 1,003
or lien upon, any such parcel, notwithstanding that one or more 1,004
of such persons are minors, incompetents, absentees or 1,005
nonresidents of the state, or convicts in confinement. 1,006
(b)(i) A receiver appointed pursuant to divisions (C)(2) 1,008
and (3) of section 3767.41 of the Revised Code may file an answer 1,009
pursuant to division (B)(2)(a) of this section, but is not 1,010
required to do so as a condition of receiving proceeds in a 1,011
distribution under division (B)(1) of section 5721.17 of the 1,012
Revised Code. 1,013
(ii) When a receivership under section 3767.41 of the 1,015
Revised Code is associated with a parcel, the notice of 1,016
foreclosure set forth in division (B) of section 5721.181 of the 1,017
Revised Code and the notice set forth in division (C) of that 1,018
section shall be modified to reflect the provisions of division 1,019
(B)(2)(b)(i) of this section. 1,020
(3) At the trial of an action in rem under this division, 1,022
the certificate or master list filed by the auditor with the 1,023
prosecuting attorney shall be prima-facie evidence of the amount 1,024
and validity of the taxes, assessments, charges, penalties, and 1,025
interest appearing due and unpaid on the parcel to which the 1,026
certificate or master list relates and their nonpayment. If an 1,027
answer is properly filed, the court may, in its discretion, and 1,028
shall, at the request of the person filing the answer, grant a 1,029
severance of the proceedings as to any parcel described in such 1,030
answer for purposes of trial or appeal. 1,031
(C) In addition to the actions in rem authorized under 1,033
division (B) of this section and section 5721.14 of the Revised 1,034
Code, an action in rem may be commenced under this division. An 1,035
action commenced under this division shall conform to all of the 1,036
requirements of division (B) of this section except as follows: 1,037
(1) The prosecuting attorney shall not cause a title 1,039
search to be conducted for the purpose of identifying any 1,040
lienholders or other persons with interests in the property 1,041
26
subject to foreclosure, except that he THE PROSECUTING ATTORNEY 1,042
shall cause a title search to be conducted to identify any 1,044
receiver's lien.
(2) The names and addresses of lienholders and persons 1,046
with an interest in the parcel shall not be contained in the 1,047
complaint, and notice shall not be mailed to lienholders and 1,048
persons with an interest as provided in division (B)(1) of this 1,049
section, except that the name and address of a receiver under 1,050
section 3767.41 of the Revised Code shall be contained in the 1,051
complaint and notice shall be mailed to the receiver. 1,052
(3) With respect to the forms applicable to actions 1,054
commenced under division (B) of this section and contained in 1,055
section 5721.181 of the Revised Code: 1,056
(a) The notice of foreclosure prescribed by division (B) 1,058
of section 5721.181 of the Revised Code shall be revised to 1,059
exclude any reference to the inclusion of the name and address of 1,060
each lienholder and other person with an interest in the parcel 1,061
identified in a statutorily required title search relating to the 1,062
parcel, and to exclude any such names and addresses from the 1,063
published notice, except that the revised notice shall refer to 1,064
the inclusion of the name and address of a receiver under section 1,065
3767.41 of the Revised Code and the published notice shall 1,066
include the receiver's name and address. The notice of 1,067
foreclosure also shall include the following in boldface type: 1,068
"If pursuant to the action the parcel is sold, the sale 1,070
shall not affect or extinguish any lien or encumbrance with 1,071
respect to the parcel other than a receiver's lien and other than 1,072
the lien for land taxes, assessments, charges, interest, and 1,073
penalties for which the lien is foreclosed and in satisfaction of 1,074
which the property is sold. All other liens and encumbrances 1,075
with respect to the parcel shall survive the sale." 1,076
(b) The notice to the owner, lienholders, and other 1,078
persons with an interest in a parcel shall be a notice only to 1,079
the owner and to any receiver under section 3767.41 of the 1,080
27
Revised Code, and the last two sentences of the notice to the 1,081
owner shall be omitted. 1,082
(4) As used in this division, a "receiver's lien" means 1,084
the lien of a receiver appointed pursuant to divisions (C)(2) and 1,085
(3) of section 3767.41 of the Revised Code that is acquired 1,086
pursuant to division (H)(2)(b) of that section for any 1,087
unreimbursed expenses and other amounts paid in accordance with 1,088
division (F) of that section by the receiver and for the fees of 1,089
the receiver approved pursuant to division (H)(1) of that 1,090
section. 1,091
(D) If the prosecuting attorney determines that an action 1,093
in rem under division (B) or (C) of this section is precluded by 1,094
law, then foreclosure proceedings shall be filed pursuant to 1,095
division (A) of this section, and the complaint in the action in 1,096
personam shall set forth the grounds upon which the action in rem 1,097
is precluded. 1,098
(E) The conveyance by the owner of any parcel against 1,100
which a complaint has been filed pursuant to this section at any 1,101
time after the date of publication of the parcel on the 1,102
delinquent tax list but before the date of a judgment of 1,103
foreclosure pursuant to section 5721.19 of the Revised Code shall 1,104
not nullify the right of the county to proceed with the 1,105
foreclosure. 1,106
Sec. 5721.25. All delinquent land upon which the taxes, 1,115
assessments, penalties, interest, or charges have become 1,116
delinquent may be redeemed before foreclosure proceedings have 1,117
been instituted by tendering to the county treasurer an amount 1,118
sufficient to pay the taxes, assessments, penalties, interest, 1,119
and charges then due and unpaid and the costs incurred in any 1,120
proceeding instituted against such parcel under section 5721.18 1,121
of the Revised Code as determined by the court. 1,122
After the institution of a foreclosure proceeding against 1,124
such delinquent land and at any time prior to the filing of an 1,125
entry of confirmation of sale pursuant to such proceeding, 1,126
28
delinquent land may be redeemed by tendering to the county 1,127
treasurer the amount of taxes, assessments, penalties, interest, 1,128
and charges then due and unpaid, together with those costs of 1,129
such proceeding allocable to such land as determined by the 1,130
court. 1,131
After a judgment of foreclosure has been rendered with 1,133
respect to delinquent land but prior to the time such land is 1,134
first offered for sale pursuant to section 5721.18 of the Revised 1,135
Code, any person entitled to redeem the land WHO HAS NOT 1,136
PREVIOUSLY DEFAULTED ON A WRITTEN UNDERTAKING may pay the costs 1,137
of such proceeding allocable to such land as determined by the 1,138
court and enter into a written undertaking with the county 1,139
treasurer for the payment of the taxes, assessments, penalties, 1,140
interest, and charges found to be due and unpaid on such land by 1,141
the judgment of foreclosure. The undertaking shall be paid in 1,142
five consecutive and equal semiannual installments together with 1,143
the full amount of current taxes and assessments then payable at 1,144
the times provided by sections 323.12 and 323.17 of the Revised 1,145
Code. Upon application to the court rendering the judgment of 1,146
foreclosure and upon good cause being shown, the court rendering 1,147
the judgment of foreclosure may extend the terms of payment under 1,148
any written undertaking entered into to redeem any delinquent 1,149
land devoted to residential use upon application to the court and 1,150
permit the payment of the undertaking in not more than ten 1,151
consecutive and equal semiannual payments AS PRESCRIBED BY 1,152
SECTION 323.31 OF THE REVISED CODE OVER A PERIOD NOT TO EXCEED 1,153
FIVE YEARS BEGINNING ON THE EARLIEST DATE DELINQUENT TAXES THAT 1,154
ARE THE SUBJECT OF THE UNDERTAKING WERE INCLUDED IN A 1,155
CERTIFICATION UNDER SECTION 5721.011 OF THE REVISED CODE;
HOWEVER, A PERSON ENTERING INTO AN UNDERTAKING WHO OWNS AND 1,156
OCCUPIES RESIDENTIAL REAL PROPERTY MAY REQUEST, AND THE COUNTY 1,157
TREASURER SHALL ALLOW, AN UNDERTAKING PROVIDING FOR PAYMENT IN 1,158
INSTALLMENTS OVER A PERIOD OF NO FEWER THAN TWO YEARS BEGINNING
ON THAT DATE. The court shall retain jurisdiction over the 1,160
29
delinquent land until the total amount set forth in the written 1,161
undertaking is paid, notwithstanding any conveyance of the land 1,162
to another owner during the period that the written undertaking 1,163
is outstanding.
If any installment payment of a written undertaking is not 1,165
paid when due, the county treasurer shall, at the time the 1,166
payment is due and unpaid, advise the court rendering the 1,167
judgment of foreclosure, and the court shall order such land sold 1,168
for the amount of taxes, assessments, penalties, interest, and 1,169
charges then due and owing on such land in the manner provided in 1,170
section 5721.19 of the Revised Code. 1,171
Upon the payment of each installment pursuant to any 1,173
written undertaking, the county treasurer shall enter the amount 1,174
of such payment on the tax duplicate, crediting it to the items 1,175
of taxes, assessments, penalties, interest, and charges in the 1,176
order in which such items became due. The county treasurer shall 1,177
give a receipt for the amount paid to the person paying it, in 1,178
the form prescribed by the tax commissioner. Such receipt shall 1,179
show the application of the payment made and the amount of 1,180
delinquent taxes, assessments, penalties, interest, and charges 1,181
remaining unpaid. 1,182
Sec. 5721.30. IF THE COUNTY TREASURER, BY MEANS OF THE 1,184
REMEDIES PROVIDED BY LAW OR OTHERWISE, DETERMINES THAT DELINQUENT 1,185
LANDS CONTAINING OR PRODUCING MINERALS OR ANY RIGHTS TO MINERALS, 1,186
AS SEPARATELY LISTED AND TAXED FROM THE FEE OF THE SOIL PURSUANT 1,187
TO SECTIONS 5713.04, 5713.05, AND 5713.06 OF THE REVISED CODE, 1,188
HAVE APPEARED ON THE DELINQUENT LAND LIST AND DUPLICATE FOR FIVE 1,189
YEARS AND THAT TAXES CHARGED AGAINST THOSE MINERALS OR RIGHTS TO 1,191
MINERALS HAVE BECOME UNCOLLECTIBLE, THE COUNTY TREASURER SHALL 1,192
CERTIFY THAT DETERMINATION, TOGETHER WITH THE REASONS FOR THE 1,193
DETERMINATION, TO THE COUNTY BOARD OF REVISION AND THE 1,194
PROSECUTING ATTORNEY. IF THE BOARD OF REVISION AND THE 1,195
PROSECUTING ATTORNEY DETERMINE THAT THE TAXES ARE UNCOLLECTIBLE, 1,196
THE BOARD OF REVISION AND THE PROSECUTING ATTORNEY SHALL CERTIFY 1,197
30
THEIR FINDING TO THE COUNTY AUDITOR, WHO SHALL CAUSE THE TAXES TO 1,198
BE STRICKEN FROM THE GENERAL TAX LIST AND DUPLICATE OF REAL AND 1,199
PUBLIC UTILITY PROPERTY AND FROM THE DELINQUENT TAX LIST AND
DUPLICATE. 1,200
Section 2. That existing sections 321.45, 323.12, 323.25, 1,202
323.31, 5711.33, 5715.39, 5719.03, 5721.14, 5721.18, and 5721.25 1,203
of the Revised Code are hereby repealed. 1,204
Section 3. Section 323.25 of the Revised Code is presented 1,206
in this act as a composite of the section as amended by both Am. 1,208
Sub. H.B. 576 and Am. Sub. S.B. 332 of the 118th General
Assembly, with the new language of neither of the acts shown in 1,210
capital letters. Section 5721.14 of the Revised Code is 1,211
presented in this act as a composite of the section as amended by 1,212
both Am. Sub. H.B. 387 and Am. Sub. H.B. 576 of the 118th General 1,213
Assembly, with the new language of neither of the acts shown in 1,215
capital letters. Section 5721.18 of the Revised Code is 1,216
presented in this act as a composite of the section as amended by 1,217
both Am. Sub. H.B. 387 and Am. Sub. H.B. 576 of the 118th General 1,218
Assembly, with the new language of neither of the acts shown in 1,220
capital letters. This is in recognition of the principle stated 1,222
in division (B) of section 1.52 of the Revised Code that such 1,223
amendments are to be harmonized where not substantively 1,224
irreconcilable and constitutes a legislative finding that such is 1,225
the resulting version in effect prior to the effective date of 1,226
this act.