As Introduced 1
123rd General Assembly 4
Regular Session H. B. No. 493 5
1999-2000 6
REPRESENTATIVES A. CORE-BRADING-D. MILLER-GARDNER-WILLAMOWSKI- 8
DAMSCHRODER-LOGAN-NETZLEY-OLMAN-GRENDELL-HOLLISTER-CLANCY-VESPER- 9
SCHULER-KRUPINSKI-VAN VYVEN-METZGER-HARRIS-COUGHLIN-TIBERI-MYERS 10
_________________________________________________________________ 11
A B I L L
To amend sections 321.45, 323.121, 323.132, 323.15, 13
323.25, 323.29, 323.31, 323.49, 5709.631, 15
5713.08, 5713.20, 5715.27, 5719.03, 5719.04,
5719.041, 5719.05, 5721.02, 5721.03, 5721.06, 16
5721.10, 5721.14, 5721.18, 5721.19, 5721.25, 17
5721.30, 5721.31, 5721.32, 5721.34, 5721.36,
5721.37, 5721.38, and 5721.39 and to enact 18
section 5721.42 of the Revised Code to provide 19
county treasurers with greater flexibility in 20
entering into agreements with delinquent
taxpayers, to authorize county treasurers to 21
accept partial payment of taxes under certain 22
circumstances, and to make other changes related
to tax foreclosures and tax certificates. 23
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 25
Section 1. That sections 321.45, 323.121, 323.132, 323.15, 27
323.25, 323.29, 323.31, 323.49, 5709.631, 5713.08, 5713.20, 29
5715.27, 5719.03, 5719.04, 5719.041, 5719.05, 5721.02, 5721.03, 30
5721.06, 5721.10, 5721.14, 5721.18, 5721.19, 5721.25, 5721.30, 31
5721.31, 5721.32, 5721.34, 5721.36, 5721.37, 5721.38, and 5721.39 32
be amended and section 5721.42 of the Revised Code be enacted to 33
read as follows:
Sec. 321.45. (A) As used in this section: 42
(1) "Taxpayer" means any person in whose name a parcel of 44
2
property or manufactured or mobile home is listed on the tax 45
duplicate OR A VENDEE OF SUCH PROPERTY UNDER A PURCHASE AGREEMENT 46
OR LAND CONTRACT. 47
(2) "Prepayment" means any amount given to the county 49
treasurer by a taxpayer under this section for the treasurer to 50
apply as payment of the taxpayer's total taxes due in accordance 51
with this section. 52
(3) In the case of a parcel of property or a manufactured 54
or mobile home listed on the real property tax list, "taxes," 55
"delinquent taxes," and "current taxes" have the same meanings as 57
in section 323.01 of the Revised Code. In the case of a 58
manufactured or mobile home listed on the manufactured home tax
list, "taxes" means manufactured home taxes levied pursuant to 59
section 4503.06 of the Revised Code. 60
(4) "Duplicate" means the treasurer's duplicate of real 62
and public utility property and the manufactured home tax list. 63
(5) In the case of a parcel of property or a manufactured 65
or mobile home listed on the real property tax list, "total taxes 66
due" means all delinquent taxes and that portion of current taxes 68
that, in order to avoid a penalty, are required to be paid by the 69
next date that is the last date on which an installment of taxes 70
may be paid without penalty. In the case of a manufactured or 71
mobile home listed on the manufactured home tax list, "total
taxes due" means all taxes levied and due under section 4503.06 72
of the Revised Code, including any penalty. 73
(B)(1)(a) A county treasurer may enter into a written 75
agreement with any taxpayer FOR THE PAYMENT OF CURRENT TAXES, 76
upon mutually agreed on terms and conditions, under which both of 79
the following occur:
(a)(i) The taxpayer agrees to tender prepayments of taxes 81
on a parcel of property or manufactured or mobile home listed on 82
the tax duplicate in the name of the taxpayer; 83
(b)(ii) The treasurer agrees to accept the prepayments and 85
hold them either in an escrow fund or a separate depository 86
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account until the last day that an installment of current taxes 87
may be paid without penalty, at which time the treasurer further 89
agrees to apply, in TOWARD THE payment of the total CURRENT taxes 91
due on the parcel or the manufactured or mobile home, an THE 92
amount of the prepayments that equals the total taxes due 93
COLLECTED on the parcel or the manufactured or mobile home. If a 96
discount is not given under division (B)(2) of this section, any 97
earnings on prepayments in an escrow fund or depository account 98
shall be paid to the credit of a special interest account to be 99
used by the treasurer only for the payment of the expenses 100
incurred in establishing and administering the system for 101
collecting prepayments under division (B)(1) of this section. 103
(b) A COUNTY TREASURER AND A TAXPAYER MAY ENTER INTO BOTH 105
A WRITTEN AGREEMENT FOR THE PAYMENT OF CURRENT TAXES UNDER 107
DIVISION (B)(1)(a) OF THIS SECTION AND A WRITTEN CONTRACT FOR THE 109
PAYMENT OF DELINQUENT TAXES UNDER SECTION 323.31 OF THE REVISED 110
CODE.
(2) In addition to providing for the items enumerated in 112
division (B)(1) of this section, the agreement may provide for 113
the treasurer to invest prepayments held in the escrow fund or 114
depository account, subject to Chapter 135. of the Revised Code, 115
and apply the investment earnings thereon, after deducting an 116
amount to pay the expenses incurred by the treasurer in 117
establishing and administering the prepayment system, as a 118
discount against the total taxes due of each taxpayer entering 119
into such an agreement. The balance applied to the discounts 120
shall be apportioned among taxpayers in such a manner that the 121
discount credited to a taxpayer for each parcel of property or 122
manufactured or mobile home for which taxes are prepaid is 124
commensurate with the amount of current taxes due and the length 125
of time current taxes are held in escrow. Discounts accruing to 126
prepayments made for a tax year shall be applied against total 127
taxes due for the ensuing tax year. No discount shall be 128
apportioned to a taxpayer who fails to pay the total taxes due or 129
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fails to make prepayments pursuant to the terms of the agreement. 130
(C) A prepayment accepted by a treasurer under an 132
agreement under division (B) of this section does not constitute 133
a payment of taxes until it is applied toward the payment of 134
taxes as provided in this section. A separate prepayment 135
agreement is required for each parcel of property or manufactured 136
or mobile home, except that a taxpayer who makes prepayments on 137
more than one parcel or manufactured or mobile home may enter 138
into a single agreement covering all of the parcels or 140
manufactured or mobile homes. The single agreement shall specify 141
the manner in which each prepayment shall be apportioned among 142
the parcels or manufactured or mobile homes. The treasurer shall 144
keep a separate record for each parcel or manufactured or mobile 145
home showing the date and amount of each prepayment. 146
(D) No treasurer shall fail to apply prepayments toward 148
the payment of taxes as required pursuant to an agreement entered 149
into under division (B) of this section; however, the total 150
amount of prepayments shall equal or exceed the total taxes due, 151
less any discount applied for a previous period under division 152
(B)(2) of this section. 153
(E) The treasurer shall give each person who makes a tax 155
prepayment in person at the office of the county treasurer a 156
receipt in the form that the prepayment agreement requires. The 157
treasurer shall give a receipt to a person who makes a tax 158
prepayment to the treasurer by mail only if the taxpayer encloses 159
with the prepayment an addressed envelope with sufficient 160
postage, in which case the treasurer shall insert a receipt for 161
the prepayment in that envelope and deposit it in the mail. The 162
treasurer may refund any amount tendered as a prepayment if the 163
taxpayer so requests and files with the treasurer an affidavit 164
and the supporting documents the treasurer requires providing 165
that the taxpayer no longer owns the property. The request for 166
the refund shall be made prior to the date of the mailing of a 167
tax bill and escrow statement to the taxpayer. If a taxpayer who 168
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has entered into a prepayment agreement pursuant to this section 169
dies before the last day on which an installment of current taxes 170
may be paid without penalty, the treasurer may refund the amount 171
of any prepayments made by that taxpayer to the executor or 172
administrator of the taxpayer's estate. 173
(F) If the treasurer has received any prepayments from a 175
taxpayer, the treasurer shall add to the tax bill required by 176
section 323.13 of the Revised Code a tax escrow statement that 177
shall specify the total amount of prepayments received by the 178
treasurer on or before the date the statement was prepared, the 179
balance of total taxes due for which no prepayment has been 180
received, the amount of any discount to be applied to total taxes 181
due, and the date the statement was prepared. 182
(G) If the total amount of a taxpayer's prepayments to the 184
treasurer made on or before the final date an installment of 185
taxes may be paid without penalty do not equal or exceed the 186
total CURRENT taxes due on that date, the taxpayer is not 187
relieved of any late penalty or interest otherwise due pursuant 189
to section 323.121 of the Revised Code SHALL BE ASSESSED ON THE 190
BALANCE DUE AFTER THE TREASURER HAS APPLIED THE PREPAYMENTS. If 191
the treasurer fails to apply prepayments received by the 192
treasurer's office in accordance with the terms of an agreement 194
and the total amount of the taxpayer's prepayments equals or 195
exceeds the total taxes due, the taxpayer is relieved of any late 196
penalty or interest imposed under section 323.121 of the Revised 197
Code.
(H) The office of the county treasurer shall bear all of 199
the costs of establishing and administering a system for 200
collecting prepayments as permitted by this section. 201
(I) Before the county treasurer commences a prepayment 203
system, the tax commissioner shall approve all procedures and 204
forms to be used in the system. 205
(J) The treasurer may enter into any agreements necessary 207
to enable the taxpayer to make prepayments of taxes to the office 208
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of the treasurer through the electronic transfer of funds from an 209
account in the name of the taxpayer at a financial institution. 210
Sec. 323.121. (A) If one-half of the current taxes 219
charged against an entry of real estate together with the full 220
amount of any delinquent taxes or any installment thereof 221
required to be paid under a written undertaking DELINQUENT TAX 223
CONTRACT are not paid on or before the thirty-first day of 224
December in that year or on or before the last day for such 225
payment as extended pursuant to section 323.17 of the Revised 226
Code, a penalty of ten per cent shall be charged against the 227
unpaid balance of such half of the current taxes on the 228
duplicate. If the total amount of all such taxes is not paid on 229
or before the twentieth day of June, next thereafter, or on or 230
before the last day for such payment as extended pursuant to 231
section 323.17 of the Revised Code, a like penalty shall be 232
charged on the balance of the total amount of such unpaid current 233
taxes.
(B)(1) On the first day of the month following the last 235
day the second installment of taxes may be paid without penalty, 236
interest shall be charged against and computed on all delinquent 237
taxes other than the current taxes that became delinquent taxes 238
at the close of the last day such second installment could be 239
paid without penalty. The charge shall be for interest that 240
accrued during the period that began on the preceding first day 241
of December and ended on the last day of the month that included 242
the last date such second installment could be paid without 243
penalty. The interest shall be computed at the rate per annum 244
prescribed by section 5703.47 of the Revised Code and shall be 245
entered as a separate item on the tax list and duplicate compiled 246
under section 319.28 or 5721.011 of the Revised Code, whichever 247
list and duplicate are first compiled after the date on which 248
such interest is computed and charged. However, for tracts and 249
lots on the real property tax suspension list under section 250
319.48 of the Revised Code, the interest shall not be entered on 251
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the tax list and duplicate compiled under section 319.28 of the 252
Revised Code, but shall be entered on the first tax list and 253
duplicate compiled under section 5721.011 of the Revised Code
after the date on which the interest is computed and charged. 254
(2) On the first day of December, the interest shall be 256
charged against and computed on all delinquent taxes. The charge 257
shall be for interest that accrued during the period that began 258
on the first day of the month following the last date prescribed 259
for the payment of the second installment of taxes in the current 260
year and ended on the immediately preceding last day of November. 261
The interest shall be computed at the rate per annum prescribed 262
by section 5703.47 of the Revised Code and shall be entered as a 263
separate item on the tax list and duplicate compiled under 264
section 319.28 or 5721.011 of the Revised Code, whichever list 265
and duplicate are first compiled after the date on which such 266
interest is computed and charged. However, for tracts and lots 267
on the real property tax suspension list under section 319.48 of 268
the Revised Code, the interest shall not be entered on the tax 269
list and duplicate compiled under section 319.28 of the Revised 270
Code, but shall be entered on the first tax list and duplicate 271
compiled under section 5721.011 of the Revised Code after the
date on which the interest is computed and charged. 272
(3) After a valid undertaking DELINQUENT TAX CONTRACT has 274
been entered into for the payment of any delinquent taxes, no 276
interest shall be charged against such delinquent taxes while the 277
undertaking DELINQUENT TAX CONTRACT remains in effect in 279
compliance with section 323.31 of the Revised Code. If a valid 280
undertaking DELINQUENT TAX CONTRACT becomes void, interest shall 282
be charged against the delinquent taxes for the periods that 283
interest was not permitted to be charged while the undertaking 284
DELINQUENT TAX CONTRACT was in effect. The interest shall be 286
charged on the day the undertaking DELINQUENT TAX CONTRACT 287
becomes void and shall equal the amount of interest that would 288
have been charged against the unpaid delinquent taxes outstanding 289
8
on the dates on which interest would have been charged thereon 290
under divisions (B)(1) and (2) of this section had the 291
undertaking DELINQUENT TAX CONTRACT not been in effect. 293
(C) If the full amount of the taxes due at either of the 295
times prescribed by division (A) of this section is paid within 296
ten days after such time, the county treasurer shall waive the 297
collection of and the county auditor shall remit one-half of the 298
penalty provided for in such division for failure to make that 299
payment by the prescribed time. 300
(D) The treasurer shall compile and deliver to the county 302
auditor a list of all tax payments he THE TREASURER has received 303
as provided in division (C) of this section. The list shall 305
include any information required by the auditor for the remission 306
of the penalties waived by the treasurer. The taxes so collected 307
shall be included in the settlement next succeeding the 308
settlement then in process. 309
Sec. 323.132. If one-half of the current taxes against an 318
entry of real estate is not paid on or before the thirty-first 319
day of December of that year OR ON OR BEFORE THE LAST DAY FOR 320
SUCH PAYMENT AS EXTENDED PURSUANT TO SECTION 323.17 OF THE 321
REVISED CODE, that amount, together with all delinquent taxes or 323
installment thereof, charged against such entry may be paid at 324
any time prior to the date on which tax bills for the second 325
one-half HALF collection are mailed and delivered, without at the 326
same time requiring payment of the second half of such taxes. 327
If the total amount of such current taxes, delinquent 329
taxes, and all installment payments due under section 323.31 of 330
the Revised Code are not paid on or before the twentieth day of 331
June, next thereafter, the balance of the amount of such taxes, 332
plus all penalties and interest imposed by section 323.121 of the 333
Revised Code, constitutes the delinquent taxes on such entry, 334
which shall be placed on the delinquent land list and duplicate 335
pursuant to section 5721.011 of the Revised Code and shall be 336
collected in the manner prescribed by law, unless the property 337
9
against which such taxes are charged is the subject of an 338
application for exemption from taxation pursuant to section 339
5715.27 of the Revised Code. 340
A taxpayer may tender, and the treasurer shall accept, the 342
full amount of delinquent taxes charged against an entry of real 343
estate without having to tender at the same time the payment of 344
any current taxes that are due and payable. 345
Any partial payment of taxes tendered to a A county 347
treasurer may be accepted if the taxes are paid pursuant to 348
section 323.133 of the Revised Code or if the treasurer 349
determines that the amount tendered was intended by the taxpayer 350
to be equal to the amount due but is more or less than such 351
amount as a result of what appears to the treasurer to be an 352
obvious taxpayer error. The treasurer may accept a partial 354
payment in which the only unpaid amount is the amount of a 355
penalty for late payment provided the taxpayer files with the 356
payment a copy of his application to the tax commissioner for the 357
remission of the penalty or the payment is received within ten 358
days of the last date the taxes could have been paid without 360
penalty PAYMENTS OF TAXES. Any overpayment shall be refunded by 362
the treasurer in the manner most convenient to the treasurer. 363
When the amount tendered and accepted is less than the amount 364
due, the unpaid balance shall be treated as other unpaid taxes, 365
and, except when the unpaid amount is the penalty, the treasurer 366
shall notify the taxpayer of such deficiency. 367
If, at any time, and having been provided such 369
documentation as may be found acceptable by him THE COUNTY 370
TREASURER, the county treasurer determines that due to a clerical 372
error, a taxpayer has overpaid either the first one-half or 373
second one-half payment of current taxes as charged on the tax 374
list and duplicate, the treasurer may refund the amount of the 375
overpayment to the taxpayer in the manner most convenient to the 376
treasurer.
Sec. 323.15. Except as otherwise provided by sections 385
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321.45, 323.132, 323.133, and 323.31 of the Revised Code, no 386
person shall be permitted to pay THE COUNTY TREASURER MAY ACCEPT 387
PAYMENT OF less than the full amount of taxes charged and payable 389
for all purposes on real estate at the times provided by sections 390
323.12 and 323.17 of the Revised Code, except IN SUCH AMOUNTS AS 391
THE COUNTY TREASURER CONSIDERS REASONABLE. EXCEPT AS OTHERWISE 392
PROVIDED BY SECTIONS 323.133 AND 323.31 OF THE REVISED CODE AND 393
when the collection of a particular tax is legally enjoined, 395
INTEREST AND PENALTIES SHALL ACCRUE ON THE UNPAID AMOUNT. A 396
person claiming to be the owner of an undivided interest in any 397
real estate may present to the county auditor the recorded 398
evidence of the existence and fractional extent of such interest; 399
and the auditor may note the existence and extent of such 400
interest, as ascertained by him THE AUDITOR, on the margin of the 401
tax list in the name of such person and give a certificate of the 402
interest to the county treasurer, who shall enter it on the 403
margin of the tax duplicate. Any person claiming to be entitled 404
to or in any way interested in such interest may pay, and the 405
treasurer may receive that proportion of the full amount of the 406
taxes charged and payable for all purposes on the real estate 407
affected, which is represented by the fraction expressing the 408
extent of such interest. The payment so made and received shall 409
be entered on the duplicate, shall be credited by the treasurer 410
at the time of the next succeeding settlement of real estate 411
taxes, and shall have the effect of relieving the undivided 412
interest in such real estate, so entered on the margin of the tax 413
list and duplicate, from the lien of the taxes charged on such 414
duplicate against the real estate. Thereafter, in making up the 415
tax list and duplicate, the auditor shall enter such interest and 416
the proportional value of it separately from the other interests 417
in such land, and shall adjust the value of the latter 418
accordingly. 419
Sec. 323.25. When taxes charged against an entry on the 428
tax duplicate, or any part of such taxes, are not paid within 429
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sixty days after delivery of the delinquent land duplicate to the 430
county treasurer as prescribed by section 5721.011 of the Revised 431
Code, the county treasurer shall enforce the lien for such taxes 432
by civil action in the treasurer's official capacity as 433
treasurer, for the sale of such premises, in the court of common 435
pleas of the county in the same way mortgage liens are enforced. 436
If the delinquent land duplicate lists minerals or rights to 437
minerals listed pursuant to sections 5713.04, 5713.05, and 438
5713.06 of the Revised Code, the county treasurer may enforce the 440
lien for taxes against such minerals or rights to minerals by 441
civil action, in the treasurer's official capacity as treasurer, 442
in the manner prescribed by this section, or proceed as provided
under section 5721.46 of the Revised Code. 444
If service by publication is necessary, such publication 447
shall be made once a week for three consecutive weeks instead of 448
as provided by the Rules of Civil Procedure, and the service 449
shall be complete at the expiration of three weeks after the date 450
of the first publication. If the prosecuting attorney determines 451
that service upon a defendant may be obtained ultimately only by 452
publication, the prosecuting attorney may cause service to be 454
made simultaneously by certified mail, return receipt requested, 455
ordinary mail, and publication. The treasurer shall not enforce 458
the lien for taxes against real property to which any of the 459
following applies:
(A) The real property is the subject of an application for 462
exemption from taxation under section 5715.27 of the Revised Code 463
and does not appear on the delinquent land duplicate; 464
(B) The real property is the subject of a valid 466
undertaking DELINQUENT TAX CONTRACT under section 323.31 of the 468
Revised Code for which the county treasurer has not made
certification to the county auditor that the undertaking 470
DELINQUENT TAX CONTRACT has become void in accordance with that 473
section;
(C) A tax certificate respecting that property has been 475
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sold under section 5721.32 or 5721.33 of the Revised Code; 476
provided, however, that nothing in this division shall prohibit 478
the county treasurer or the county prosecuting attorney from 479
enforcing the lien of the state and its political subdivisions 480
for taxes against a certificate parcel with respect to any or all 481
of such taxes that at the time of enforcement of such lien are 482
not the subject of a tax certificate.
Upon application of the plaintiff, the court shall advance 484
such cause on the docket, so that it may be first heard. 485
Sec. 323.29. The partial payment of delinquent taxes 494
charged on the tax duplicate against any entry of real property, 495
as authorized by section 323.133 or 323.31 of the Revised Code, 496
shall not prevent such real property from being certified as 497
delinquent; however, partial payment of such taxes under section
323.133 of the Revised Code shall preclude the commencement of 498
foreclosure proceedings unless the tax commissioner subsequently 499
certifies to the county auditor that partial payment under such 500
section is no longer authorized. Partial payment of delinquent 501
taxes IN ACCORDANCE WITH THE TERMS OF A DELINQUENT TAX CONTRACT 502
under section 323.31 of the Revised Code shall preclude the 503
commencement of foreclosure proceedings unless the county
treasurer subsequently certifies to the county auditor that the 504
undertaking DELINQUENT TAX CONTRACT has become void. 505
Sec. 323.31. (A) Delinquent taxes charged against any 514
entry of real property, or charged against a manufactured or 515
mobile home pursuant to division (C) of section 4503.06 of the 516
Revised Code, may be paid pursuant to this division by the A 518
person who owns the AND OCCUPIES real property or A manufactured 519
or mobile home or is a vendee in possession under a purchase 521
agreement or land contract after THAT DOES NOT HAVE AN 522
OUTSTANDING TAX LIEN CERTIFICATE OR JUDGMENT OF FORECLOSURE
AGAINST IT, AND A PERSON WHO IS A VENDEE OF SUCH PROPERTY UNDER A 523
PURCHASE AGREEMENT OR LAND CONTRACT AND WHO OCCUPIES THE 524
PROPERTY, SHALL HAVE AT LEAST ONE OPPORTUNITY TO PAY THE 525
13
DELINQUENT OR UNPAID CURRENT TAXES CHARGED AGAINST THE PROPERTY 526
BY entering into a written undertaking DELINQUENT TAX CONTRACT 527
with the county treasurer in a form prescribed or approved by the 529
tax commissioner. The undertaking SUBSEQUENT OPPORTUNITIES TO 531
ENTER INTO A DELINQUENT TAX CONTRACT SHALL BE AT THE COUNTY 532
TREASURER'S SOLE DISCRETION. THE TREASURER MAY ENTER INTO SUCH A 533
CONTRACT WITH AN OWNER OR VENDEE OF SUCH PROPERTY WHO DOES NOT 534
OCCUPY THIS PROPERTY.
THE DELINQUENT TAX CONTRACT may be entered into at any time 537
prior to the commencement of foreclosure proceedings by the 539
county treasurer and the county prosecuting attorney pursuant to 541
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 542
commencement of foreclosure proceedings by a private attorney 543
pursuant to section 5721.37 of the Revised Code, or the 544
commencement of foreclosure and forfeiture proceedings pursuant 545
to section 5721.14 of the Revised Code. A duplicate copy of each 546
such undertaking DELINQUENT TAX CONTRACT shall be filed with the 547
county auditor, who shall attach the copy to the delinquent land 549
tax certificate, delinquent vacant land tax certificate, or the 550
delinquent manufactured home tax list, or who shall enter an 551
asterisk in the margin next to the entry for the tract or lot on 552
the master list of delinquent tracts, master list of delinquent 554
vacant tracts, or next to the entry for the home on the 555
delinquent manufactured home tax list, prior to filing it with 556
the prosecuting attorney under section 5721.13 of the Revised 558
Code, or, in the case of the delinquent manufactured home tax 559
list, prior to filing it with the county recorder under division 560
(H)(2) of section 4503.06 of the Revised Code. If the 561
undertaking DELINQUENT TAX CONTRACT is entered into after the 562
certificate or the master list has been filed with the 565
prosecuting attorney, the treasurer shall file the duplicate copy 566
with the prosecuting attorney. A duplicate copy of each such 567
undertaking shall be mailed by first class mail to each 568
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certificate holder, as defined in section 5721.30 of the Revised
Code, whose certificate parcel, as defined in section 5721.30 of 570
the Revised Code, is the subject of the undertaking. 571
An undertaking A DELINQUENT TAX CONTRACT entered into under 573
this division shall provide for the payment of delinquent AND 575
UNPAID CURRENT taxes in installments over a period not to exceed 577
five years beginning on the earliest date delinquent taxes that 578
are the subject of the undertaking were included in a 579
certification under section 5721.011 or under division (H)(2) of 580
section 4503.06 of the Revised Code; however, a person entering 581
into an undertaking A DELINQUENT TAX CONTRACT who owns and 582
occupies residential real property may request, and the treasurer 583
shall allow, an undertaking A DELINQUENT TAX CONTRACT providing 584
for payment in installments over a period of no fewer than two 585
years beginning on that date. 586
For each undertaking DELINQUENT TAX CONTRACT, the county 588
treasurer shall determine and shall specify in the undertaking 589
DELINQUENT TAX CONTRACT the number of installments, the amount of 590
each installment, and the schedule for payment of the 592
installments. Each installment payment shall be apportioned 593
among the several funds for which taxes have been assessed and 594
shall be applied to the items of taxes charged in the order in 595
which they became due. 596
When an installment payment is not received by the 598
treasurer when due UNDER A DELINQUENT TAX CONTRACT or any current 599
taxes OR SPECIAL ASSESSMENTS charged against the property become 601
delinquent UNPAID, the undertaking DELINQUENT TAX CONTRACT 602
becomes void unless the treasurer permits a new undertaking to be 604
entered into; if the treasurer does not permit a new undertaking 605
to be entered into, the. THE treasurer shall certify to the 607
auditor that the undertaking DELINQUENT TAX CONTRACT has become 610
void. A new undertaking entered into under this paragraph shall 612
provide for payment of the outstanding balance of delinquent 613
taxes over a period that, when added to the periods of any 614
15
previous undertakings that had elapsed prior to their becoming 616
void, does not exceed ten years.
Upon receipt of such a certification, the auditor shall 618
destroy the duplicate copy of the undertaking VOIDED DELINQUENT 619
TAX CONTRACT. If such copy has been filed with the prosecuting 621
attorney, the auditor immediately shall deliver the certification 622
to the prosecuting attorney, who shall attach it to the 623
appropriate certificate and the duplicate copy of the voided 624
undertaking DELINQUENT TAX CONTRACT or strike through the 625
asterisk entered in the margin of the master list next to the 626
entry for the tract or lot that is the subject of the voided 627
undertaking DELINQUENT TAX CONTRACT. The prosecuting attorney 628
then shall institute a proceeding to foreclose the lien of the 631
state in accordance with section 323.25 or 5721.18 of the Revised 632
Code or, in the case of delinquent vacant land, shall institute a 633
foreclosure proceeding in accordance with section 323.25 or 634
5721.18 of the Revised Code, or a foreclosure and forfeiture 635
proceeding in accordance with section 5721.14 of the Revised 636
Code.
After a (B) IF THERE IS AN OUTSTANDING tax certificate has 639
been sold respecting a delinquent parcel under section 5721.32 or 640
5721.33 of the Revised Code, a written undertaking DELINQUENT TAX 641
CONTRACT may not be entered into under this section to pay the 643
delinquent amounts. To pay the delinquency REDEEM A TAX 644
CERTIFICATE in installments, the owner or other person seeking to 645
redeem the parcel TAX CERTIFICATE shall enter into a redemption 646
payment plan under division (C) of section 5721.38 of the Revised 648
Code.
(B) Within ten days after the date prescribed by section 650
323.12 or 323.17 or division (F)(1) of section 4503.06 of the 652
Revised Code for payment of the first half installment of the 653
current taxes, any person failing to pay the amount required by 654
such date, with the consent of the treasurer, may enter into a 655
written undertaking with the treasurer, in a form prescribed by 657
16
the tax commissioner, to pay all current taxes pursuant to this 658
division. The agreement shall provide for the entire amount of 659
such taxes to be paid in three or fewer installments before the 660
date set by section 323.12 or 323.17 or division (F)(1) of 661
section 4503.06 of the Revised Code for the payment of the second 662
installment of such taxes. Each payment made under this division 663
shall be not less than one-third of the total amount of the 664
current taxes, unless the collection of a particular tax has been 665
legally enjoined, or unless at any scheduled payment date less 666
than one-third of the total amount remains unpaid, in which case 667
the total balance shall be paid. 668
If a payment is not received by the treasurer when due 670
under the terms of an undertaking made under this division, the 672
treasurer may permit the taxpayer to make the payment at a later 673
date, provided the payment is received before the date set by 674
section 323.12 or 323.17 or division (F)(1) of section 4503.06 of 676
the Revised Code for the payment of the second installment of 677
current taxes. If the total taxes arranged to be paid pursuant 678
to such an undertaking are not received before such date, the 680
undertaking shall become void and the treasurer shall proceed to 682
collect all unpaid taxes then due by any other means provided by 683
law.
(C) A certificate holder, as defined in section 5721.30 of 685
the Revised Code, may also pay all of any delinquent taxes, 687
assessments, penalties, interest, and charges on the related 689
certificate parcel, as defined in section 5721.30 of the Revised 690
Code, the lien against which has not been transferred by the sale 691
of a tax certificate, as defined in section 5721.30 of the 692
Revised Code, and the amount of the payment shall constitute a 694
separate lien against the certificate parcel that shall be 695
evidenced by the issuance by the treasurer to the certificate 696
holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so 697
paid on the related certificate parcel. The amount of the 699
17
payment as set forth in the tax certificate shall earn interest 700
at the rate of eighteen per cent per year. If there are multiple 701
certificate holders with respect to a certificate parcel, the 702
certificate holder of the most recently issued tax certificate
has the first right to pay any current delinquent taxes, which 703
right shall be exercised, if at all, within one hundred eighty 704
days after such taxes become delinquent. 706
Sec. 323.49. (A) In addition to all other means provided 715
by law for collecting taxes and assessments charged upon real 716
estate specifically as such and penalties and interest charged on 717
any tax list and duplicate or delinquent land list in any county 718
against any entry of real estate, the county treasurer at any 719
time after any installment of such taxes and assessments has been 720
delinquent for more than six months and remains due and unpaid 721
shall apply by petition to the court of common pleas to be 722
appointed receiver ex officio of the rents, issues, and income of 723
the real property against which such taxes and assessments are 724
charged, for the purpose of satisfying out of such rents, issues, 725
and income the taxes and assessments upon such real property, 726
together with the penalties, interest, and costs charged or 727
thereafter becoming chargeable on any tax list and duplicate, or 728
otherwise collectible in respect thereof, and such costs and 729
expenses of the receivership as are allowed by the court. 730
(B) If the proper parties are before the court, it shall 732
be sufficient for the treasurer to allege in such petition the 733
description of such real property that appears on the tax list 734
and duplicate, that the money appearing to be due and unpaid by 735
the tax list and duplicate or by the delinquent land list has 736
been due and unpaid for more than six months, and that he THE 737
TREASURER believes that collection thereof can be made by 739
applying the rents, issues, and income of such real property 740
thereto, without setting forth in the petition any other or 741
special matter relating thereto. The prayer of the petition 742
shall be that the court make an order that the rents, issues, and 743
18
income of such real property be applied to the payment of the 744
amount set forth in the petition, and if a penalty is otherwise 745
chargeable by law on all or any part of such amount, to the 746
payment of such penalty to the date of final entry in such 747
action, and that the plaintiff be appointed receiver ex officio 748
of such rents, issues, and income for that purpose. 749
(C) In such proceedings the treasurer may join in one 751
action any number of lots or lands, but the decree and any orders 752
shall be rendered separately, and any proceedings may be severed 753
in the decision of the court for the purpose of trial or appeal, 754
where an appeal is allowed, and the court shall make such order 755
for payment of costs as it deems equitable. 756
(D) The tax duplicate or the delinquent land tax 758
certificate or master list of delinquent tracts filed by the 759
auditor with the prosecuting attorney shall be prima-facie 760
evidence on the trial of such action of the amount and validity 761
of the taxes, assessments, and charges appearing due and unpaid 762
thereon and of the nonpayment thereof. The petition of the 763
treasurer shall be verified and shall be prima-facie evidence of 764
all other facts therein stated. 765
(E) This section does not apply to any of the following: 767
(1) Real property entirely used and occupied in good faith 769
by the owner thereof as a private residence; 770
(2) The collection of delinquent taxes and assessments 772
charged against real property, the payment of which is subject to 773
an undertaking A DELINQUENT TAX CONTRACT entered into pursuant to 775
section 323.31 of the Revised Code, so long as the undertaking 777
DELINQUENT TAX CONTRACT remains in effect; 778
(3) The collection of delinquent taxes charged against 780
real property that is the subject of an application for exemption 781
from taxation pursuant to section 5715.27 of the Revised Code. 782
Sec. 5709.631. Each agreement entered into under sections 791
5709.62, 5709.63, and 5709.632 of the Revised Code on or after 792
April 1, 1994, shall be in writing and shall include all of the 793
19
information and statements prescribed by this section. 794
Agreements may include terms not prescribed by this section, but 795
such terms shall in no way derogate from the information and 796
statements prescribed by this section. 797
(A) Each agreement shall include the following 799
information: 800
(1) The names of all parties to the agreement; 802
(2) A description of the investments to be made by the 804
applicant enterprise or by another party at the facility whether 805
or not the investments are exempted from taxation, including 806
existing or new building size and cost thereof; the value of 807
machinery, equipment, furniture, and fixtures, including an 808
itemization of the value of machinery, equipment, furniture, and 809
fixtures used at another location in this state prior to the 810
agreement and relocated or to be relocated from that location to 811
the facility and the value of machinery, equipment, furniture, 812
and fixtures at the facility prior to the execution of the 813
agreement that will not be exempted from taxation; the value of 814
inventory at the facility, including an itemization of the value 815
of inventory held at another location in this state prior to the 816
agreement and relocated or to be relocated from that location to 817
the facility, and the value of inventory held at the facility 818
prior to the execution of the agreement that will not be exempted 819
from taxation; 820
(3) The scheduled starting and completion dates of 822
investments made in building, machinery, equipment, furniture, 823
fixtures, and inventory; 824
(4) Estimates of the number of employee positions to be 826
created each year of the agreement and of the number of employee 827
positions retained by the applicant enterprise due to the 828
project, itemized as to the number of full-time, part-time, 829
permanent, and temporary positions; 830
(5) Estimates of the dollar amount of payroll attributable 832
to the positions set forth in division (A)(4) of this section, 833
20
similarly itemized; 834
(6) The number of employee positions, if any, at the 836
project site and at any other location in the state at the time 837
the agreement is executed, itemized as to the number of 838
full-time, part-time, permanent, and temporary positions. 839
(B) Each agreement shall set forth the following 841
information and incorporate the following statements: 842
(1) A description of real property to be exempted from 844
taxation under the agreement, the percentage of the assessed 845
valuation of the real property exempted from taxation, and the 846
period for which the exemption is granted, accompanied by the 847
statement: "The exemption commences the first year for which the 848
real property would first be taxable were that property not 849
exempted from taxation. No exemption shall commence after 850
.......... (insert date) nor extend beyond .......... (insert 851
date)." The tax commissioner shall adopt rules prescribing the 852
form the description of such property shall assume to ensure that 854
the property to be exempted from taxation under the agreement is 855
distinguishable from property that is not to be exempted under 856
that agreement.
(2) A description of tangible personal property to be 858
exempted from taxation under the agreement, the percentage of the 859
assessed value of the tangible personal property exempted from 860
taxation, and the period for which the exemption is granted, 861
accompanied by the statement: "The exemption commences the first 862
year for which the tangible personal property would first be 863
taxable were that property not exempted from taxation. No 864
exemption shall commence after .......... (insert date) nor 865
extend beyond .......... (insert date)." The tax commissioner 866
shall adopt rules prescribing the form the description of such 867
property shall assume to ensure that the property to be exempted 869
from taxation under the agreement is distinguishable from 870
property that is not to be exempted under that agreement.
(3) ".......... (insert name of enterprise) shall pay such 872
21
real and tangible personal property taxes as are not exempted 873
under this agreement and are charged against such property and 874
shall file all tax reports and returns as required by law. If 875
.......... (insert name of enterprise) fails to pay such taxes or 876
file such returns and reports, all incentives granted under this 877
agreement are rescinded beginning with the year for which such 878
taxes are charged or such reports or returns are required to be 879
filed and thereafter." 880
(4) ".......... (insert name of enterprise) hereby 882
certifies that at the time this agreement is executed, .......... 883
(insert name of enterprise) does not owe any delinquent real or 884
tangible personal property taxes to any taxing authority of the 885
State of Ohio, and does not owe delinquent taxes for which 886
.......... (insert name of enterprise) is liable under Chapter 887
5727., 5733., 5735., 5739., 5741., 5743., 5747., or 5753. of the 888
Revised Code, or, if such delinquent taxes are owed, .......... 889
(insert name of enterprise) currently is paying the delinquent 890
taxes pursuant to an undertaking A DELINQUENT TAX CONTRACT 891
enforceable by the State of Ohio or an agent or instrumentality 893
thereof, has filed a petition in bankruptcy under 11 U.S.C.A. 894
101, et seq., or such a petition has been filed against 895
.......... (insert name of enterprise). For the purposes of the 896
certification, delinquent taxes are taxes that remain unpaid on 897
the latest day prescribed for payment without penalty under the 898
chapter of the Revised Code governing payment of those taxes." 899
(5) ".......... (insert name of municipal corporation or 901
county) shall perform such acts as are reasonably necessary or 902
appropriate to effect, claim, reserve, and maintain exemptions 903
from taxation granted under this agreement including, without 904
limitation, joining in the execution of all documentation and 905
providing any necessary certificates required in connection with 906
such exemptions." 907
(6) "If for any reason the enterprise zone designation 909
expires, the Director of the Ohio Department of Development 910
22
revokes certification of the zone, or .......... (insert name of 911
municipal corporation or county) revokes the designation of the 912
zone, entitlements granted under this agreement shall continue 913
for the number of years specified under this agreement, unless 914
.......... (insert name of enterprise) materially fails to 915
fulfill its obligations under this agreement and .......... 916
(insert name of municipal corporation or county) terminates or 917
modifies the exemptions from taxation granted under this 918
agreement." 919
(7) "If .......... (insert name of enterprise) materially 921
fails to fulfill its obligations under this agreement, or if 922
.......... (insert name of municipal corporation or county) 923
determines that the certification as to delinquent taxes required 924
by this agreement is fraudulent, .......... (insert name of 925
municipal corporation or county) may terminate or modify the 926
exemptions from taxation granted under this agreement." 927
(8) ".......... (insert name of enterprise) shall provide 929
to the proper tax incentive review council any information 930
reasonably required by the council to evaluate the enterprise's 931
compliance with the agreement, including returns or annual 932
reports filed pursuant to section 5711.02 or 5727.08 of the Ohio 934
Revised Code if requested by the council." 936
(9) ".......... (insert name of enterprise) and .......... 938
(insert name of municipal corporation or county) acknowledge that 939
this agreement must be approved by formal action of the 940
legislative authority of .......... (insert name of municipal 941
corporation or county) as a condition for the agreement to take 942
effect. This agreement takes effect upon such approval." 943
(10) "This agreement is not transferable or assignable 945
without the express, written approval of .......... (insert name 946
of municipal corporation or county)." 947
(11) "Exemptions from taxation granted under this 949
agreement shall be revoked if it is determined that 950
............... (insert name of enterprise), any successor 951
23
enterprise, or any related member (as those terms are defined in 952
section 5709.61 of the Ohio Revised Code) has violated the 953
prohibition against entering into this agreement under division 954
(E) of section 3735.671 or section 5709.62, 5709.63, or 5709.632 955
of the Ohio Revised Code prior to the time prescribed by that 956
division or either of those sections." 957
The statement described in division (B)(7) of this section 959
may include the following statement, appended at the end of the 960
statement: "and may require the repayment of the amount of taxes 961
that would have been payable had the property not been exempted 962
from taxation under this agreement." 963
(C) If the director of development had to issue a waiver 965
under section 5709.633 of the Revised Code as a condition for the 966
agreement to be executed, the agreement shall include the 967
following statement: 968
"Continuation of this agreement is subject to the validity 970
of the circumstance upon which .......... (insert name of 971
enterprise) applied for, and the Director of the Ohio Department 972
of Development issued, the waiver pursuant to section 5709.633 of 973
the Ohio Revised Code. If, after formal approval of this 974
agreement by .......... (insert name of municipal corporation or 975
county), the Director or ............. (insert name of municipal 976
corporation or county) discovers that such a circumstance did not 977
exist, ........... (insert name of enterprise) shall be deemed to 978
have materially failed to comply with this agreement." 979
If the director issued a waiver on the basis of the 981
circumstance described in division (B)(3) of section 5709.633 of 982
the Ohio Revised Code, the conditions enumerated in divisions 983
(B)(3)(a)(i) and (ii) or divisions (B)(3)(b)(i) and (ii) of that 984
section shall be incorporated in the information described in 985
divisions (A)(2), (3), and (4) of this section. 986
Sec. 5713.08. (A) The county auditor shall make a list of 995
all real and personal property in his THE AUDITOR'S county, 996
including money, credits, and investments in bonds, stocks, or 998
24
otherwise, which is exempted from taxation. Such list shall show 999
the name of the owner, the value of the property exempted, and a 1,000
statement in brief form of the ground on which such exemption has 1,001
been granted. It shall be corrected annually by adding thereto 1,002
the items of property which have been exempted during the year, 1,003
and by striking therefrom the items which in the opinion of the 1,004
auditor have lost their right of exemption and which have been 1,005
reentered on the taxable list. No additions shall be made to 1,006
such exempt lists and no additional items of property shall be 1,007
exempted from taxation without the consent of the tax 1,008
commissioner as is provided for in section 5715.27 of the Revised 1,009
Code, but when any personal property or endowment fund of an 1,010
institution has once been held by the commissioner to be properly 1,011
exempt from taxation, it is not necessary to obtain the 1,012
commissioner's consent to the exemption of additional property or 1,013
investments of the same kind belonging to the same institution, 1,014
but such property shall appear on the abstract filed annually 1,015
with the commissioner. The commissioner may revise at any time 1,016
the list in every county so that no property is improperly or 1,017
illegally exempted from taxation. The auditor shall follow the 1,018
orders of the commissioner given under this section. An abstract 1,019
of such list shall be filed annually with the commissioner, on a 1,020
form approved by him THE COMMISSIONER, and a copy thereof shall 1,021
be kept on file in the office of each auditor for public 1,023
inspection.
The commissioner shall not consider an application for 1,025
exemption of property unless the application has attached thereto 1,026
a certificate executed by the county treasurer certifying either 1,027
of the following: 1,028
(1) That all taxes, assessments, interest, and penalties 1,030
levied and assessed against the property sought to be exempted 1,031
have been paid in full to the date upon which the application for 1,032
exemption is filed, except for such taxes, interest, and 1,033
penalties that may be remitted under division (B) of this 1,034
25
section; or 1,035
(2) That the applicant has entered into a valid 1,037
undertaking DELINQUENT TAX CONTRACT with the county treasurer 1,038
pursuant to division (A) of section 323.31 of the Revised Code to 1,040
pay all of the delinquent taxes, assessments, interest, and 1,041
penalties charged against the property, except for such taxes, 1,042
interest, and penalties that may be remitted under division (B) 1,043
of this section. If the auditor receives notice under section 1,044
323.31 of the Revised Code that such a written undertaking 1,045
DELINQUENT TAX CONTRACT has become void, he THE AUDITOR shall 1,047
strike such property from the list of exempted property and 1,049
reenter such property on the taxable list. If property is 1,050
removed from the exempt list because a written undertaking 1,051
DELINQUENT TAX CONTRACT has become void, current taxes shall 1,054
first be extended against that property on the general tax list 1,055
and duplicate of real and public utility property for the tax 1,056
year in which the auditor receives the notice required by 1,057
division (A) of section 323.31 of the Revised Code that the 1,058
undertaking DELINQUENT TAX CONTRACT has become void or, if that 1,060
notice is not timely made, for the tax year in which falls the 1,061
latest date by which the treasurer is required by such section to 1,062
give such notice. A county auditor shall not remove from any tax 1,063
list and duplicate the amount of any unpaid delinquent taxes, 1,064
assessments, interest, or penalties owed on property that is 1,065
placed on the exempt list pursuant to this division. 1,066
(B) Any taxes, interest, and penalties which have become a 1,068
lien after the property was first used for the exempt purpose, 1,069
but in no case prior to the date of acquisition of the title to 1,070
the property by the applicant, may be remitted by the 1,071
commissioner, except as is provided in section 5713.081 of the 1,072
Revised Code. 1,073
(C) Real property acquired by the state in fee simple is 1,075
exempt from taxation from the date of acquisition of title or 1,076
date of possession, whichever is the earlier date, provided that 1,077
26
all taxes, interest, and penalties as provided in the 1,078
apportionment provisions of section 319.20 of the Revised Code 1,079
have been paid to the date of acquisition of title or date of 1,080
possession by the state, whichever is earlier. The proportionate 1,081
amount of taxes that are a lien but not yet determined, assessed, 1,082
and levied for the year in which the property is acquired, shall 1,083
be remitted by the county auditor for the balance of the year 1,084
from date of acquisition of title or date of possession, 1,085
whichever is earlier. This section shall not be construed to 1,086
authorize the exemption of such property from taxation or the 1,087
remission of taxes, interest, and penalties thereon until all 1,088
private use has terminated. 1,089
Sec. 5713.20. If the county auditor discovers that any 1,098
building, structure, or tract of land or any lot or part of 1,099
either, has been omitted from the list of real property, he THE 1,100
AUDITOR shall add it to the list, with the name of the owner, and 1,102
ascertain the taxable value thereof and place it opposite such 1,103
property. The county auditor shall compute the sum of the simple 1,104
taxes for the preceding years in which such property was omitted 1,105
form FROM the list of real property, not exceeding five years, 1,106
unless in the meantime the property has changed ownership, in 1,107
which case only the taxes chargeable since the last change of 1,108
ownership shall be computed. No penalty or interest shall be 1,109
added to the amount of taxes so computed. 1,110
The county auditor shall order the county treasurer to 1,112
correct the duplicate of real property accordingly, and shall 1,113
certify to the county treasurer the sum of taxes determined by 1,114
the county auditor under this section to be due on the omitted 1,115
property. The county treasurer thereupon shall notify the owner 1,116
by certified mail, return receipt requested, of the sum of taxes 1,117
due, and inform the owner that he THE OWNER may enter into a 1,118
written undertaking DELINQUENT TAX CONTRACT with the county 1,120
treasurer to pay the taxes in installments, or that the owner, if 1,122
he THE OWNER desires, may pay the amount of such taxes into the 1,124
27
county treasury.
A written undertaking DELINQUENT TAX CONTRACT entered into 1,126
under this section for the payment of taxes in installments shall 1,128
require that the installments be payable at the times and in the 1,129
amounts specified for the payment of delinquent taxes under 1,130
divisions DIVISION (A)(2) and (4) of section 323.31 of the 1,132
Revised Code, and each installment payment shall be apportioned 1,133
as specified in division (A)(3) of that section. If an 1,134
installment payment is not received by the county treasurer when 1,135
due, the undertaking DELINQUENT TAX CONTRACT becomes void, and 1,136
the county treasurer shall order payment of the entire 1,137
outstanding balance of taxes determined to be due under this 1,138
section in one lump-sum payment. 1,139
Sec. 5715.27. (A) The owner of any property may file an 1,148
application with the tax commissioner, on forms prescribed by the 1,149
commissioner, requesting that such property be exempted from 1,150
taxation and that unpaid taxes and penalties be remitted as 1,151
provided in division (B) of section 5713.08 of the Revised Code. 1,152
(B) The board of education of any school district may 1,154
request the tax commissioner to provide it with notification of 1,155
applications for exemption from taxation for property located 1,156
within that district. If so requested, the commissioner shall 1,157
send to the board for the quarters ending on the last day of 1,158
March, June, September, and December of each year, reports that 1,159
contain sufficient information to enable the board to identify 1,160
each property that is the subject of an exemption application, 1,161
including, but not limited to, the name of the property owner or 1,162
applicant, the address of the property, and the auditor's parcel 1,163
number. The commissioner shall mail the reports on or about the 1,164
fifteenth day of the month following the end of the quarter. 1,165
(C) A board of education that has requested notification 1,167
under division (B) of this section may, with respect to any 1,168
application for exemption of property located in the district and 1,169
included in the commissioner's most recent report provided under 1,170
28
that division, file a statement with the commissioner and with 1,171
the applicant indicating its intent to submit evidence and 1,172
participate in any hearing on the application. The statements 1,173
shall be filed prior to the first day of the third month 1,174
following the end of the quarter in which that application was 1,175
docketed by the commissioner. A statement filed in compliance 1,176
with this division entitles the district to submit evidence and 1,177
to participate in any hearing on the property and makes the 1,178
district a party for purposes of sections 5717.02 to 5717.04 of 1,179
the Revised Code in any appeal of the commissioner's decision to 1,180
the board of tax appeals. 1,181
(D) The commissioner shall not hold a hearing on or grant 1,183
or deny an application for exemption of property in a school 1,184
district whose board of education has requested notification 1,185
under division (B) of this section until the end of the period 1,186
within which the board may submit a statement with respect to 1,187
that application under division (C) of this section. The 1,188
commissioner may act upon an application at any time prior to 1,189
that date upon receipt of a written waiver from each such board 1,190
of education, or, in the case of exemptions authorized by section 1,191
725.02, 1728.10, 3735.67, 5709.41, 5709.62, or 5709.63 of the 1,192
Revised Code, upon the request of the property owner. Failure of 1,193
a board of education to receive the report required in division 1,194
(B) of this section shall not void an action of the commissioner 1,195
with respect to any application. The commissioner may extend the 1,196
time for filing a statement under division (C) of this section. 1,197
(E) A complaint may also be filed with the commissioner by 1,199
any person, board, or officer authorized by section 5715.19 of 1,200
the Revised Code to file complaints with the county board of 1,201
revision against the continued exemption of any property. 1,202
(F) An application for exemption and a complaint against 1,204
exemption shall be filed prior to the thirty-first day of 1,205
December of the tax year for which exemption is requested or for 1,206
which the liability of any property to taxation in that year is 1,207
29
requested. The commissioner shall consider such application or 1,208
complaint in accordance with procedures established by him THE 1,209
COMMISSIONER, determine whether the property is subject to 1,210
taxation or exempt therefrom, and certify his THE COMMISSIONER'S 1,211
findings to the auditor, who shall correct the tax list and 1,212
duplicate accordingly. IF A TAX CERTIFICATE HAS BEEN SOLD UNDER 1,213
SECTION 5721.32 OR 5721.33 OF THE REVISED CODE WITH RESPECT TO 1,214
PROPERTY FOR WHICH AN EXEMPTION HAS BEEN REQUESTED, THE TAX 1,215
COMMISSIONER SHALL ALSO CERTIFY THE FINDINGS TO THE COUNTY 1,216
TREASURER OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED.
(G) Applications and complaints, and documents of any kind 1,218
related to applications and complaints, filed with the tax 1,219
commissioner under this section, are public records within the 1,220
meaning of section 149.43 of the Revised Code. 1,221
(G)(H) If the commissioner determines that the use of 1,223
property or other facts relevant to the taxability of property 1,224
that is the subject of an application for exemption or a 1,225
complaint under this section has changed while the application or 1,226
complaint was pending, the commissioner may make the 1,227
determination under division (F) of this section separately for 1,228
each tax year beginning with the year in which the application or 1,229
complaint was filed or the year for which remission of unpaid 1,230
taxes under division (B) of section 5713.08 of the Revised Code 1,231
was requested, and including each subsequent tax year during 1,232
which the application or complaint is pending before the 1,233
commissioner. 1,234
Sec. 5719.03. (A) The county auditor shall preserve all 1,243
receipts showing the advance payment of taxes. At the time of 1,244
making up the general personal and the classified tax list and 1,245
duplicate, the auditor shall enter thereon opposite the name of 1,247
each person charged with taxes the amount of the advance payment
made, as a credit against the amount of taxes charged thereon 1,248
against such person. 1,249
(B) Each person charged with taxes on a general personal 1,251
30
property or a classified property tax duplicate shall pay the 1,252
full amount of such taxes, less the amount of advance payment 1,253
credited on the duplicate, on or before the twentieth day of 1,254
September, or a day as extended pursuant to section 5719.031 of 1,255
the Revised Code. 1,256
(C) A tax is paid on or before the dates set forth in this 1,258
section if the tax payment is received by the county treasurer on 1,259
or before the last day for payment of such tax, or is received 1,260
after such date in an envelope that was postmarked by the United 1,261
States postal service on or before the last day for payment of 1,263
such tax. In the event there is more than one date of postmark 1,264
on the envelope, the earliest date imprinted by the United States 1,266
postal service shall be the date of payment. A private meter 1,267
postmark on an envelope is not a valid postmark for purposes of 1,268
establishing the date of payment of such tax.
(D) When an installment of taxes is not paid within the 1,270
time prescribed by this section, or within the time so prescribed 1,271
as extended pursuant to section 5719.031 of the Revised Code, a 1,272
penalty of ten per cent of the amount due and unpaid shall accrue 1,273
when the county treasurer closes the treasurer's office for 1,274
business on the last day so prescribed, but if the taxes are paid 1,276
within ten days subsequent to the last day prescribed, the 1,277
treasurer shall waive the collection of, and the auditor shall 1,278
remit one-half of, the penalty. The treasurer shall not 1,279
thereafter accept less than the full amount of taxes and penalty, 1,280
except as provided in division (E) of this section or section 1,281
5719.05, 5711.32, or 5711.33 of the Revised Code. 1,282
(E) Any partial payment of taxes tendered to a A county 1,284
treasurer may be accepted if the treasurer determines that the 1,285
amount tendered was intended by the taxpayer to be equal to the 1,286
amount due but is more or less than such amount as a result of 1,287
what appears to the treasurer to be an obvious taxpayer error. 1,288
The treasurer may accept a partial payment in which the only 1,290
unpaid amount is the amount of a penalty for late payment 1,291
31
provided the taxpayer files with the payment a copy of the 1,292
taxpayer's application to the auditor for a remission of the 1,293
penalty or the payment is received within ten days of the last 1,294
date the taxes could have been paid without penalty PAYMENTS OF 1,295
TAXES. Any overpayment shall be refunded by the treasurer in the 1,297
manner most convenient to the treasurer. When the amount 1,298
tendered and accepted is less than the amount due, the unpaid 1,299
balance shall be treated as other unpaid taxes and, except when 1,300
the unpaid amount is the penalty, the treasurer shall notify the 1,301
taxpayer of such deficiency.
Sec. 5719.04. (A) Immediately after each settlement 1,310
required by division (D) of section 321.24 of the Revised Code 1,311
the county auditor shall make a tax list and duplicates thereof 1,312
of all general personal and classified property taxes remaining 1,313
unpaid, as shown by the county treasurer's books and the list of 1,314
taxes returned as delinquent by him THE TREASURER to the auditor 1,315
at such settlement. The county auditor shall also include in 1,317
such list all taxes assessed by the tax commissioner pursuant to 1,318
law which were not charged upon the tax lists and duplicates on 1,319
which such settlements were made nor previously charged upon a 1,320
delinquent tax list and duplicates pursuant to this section, but 1,321
he THE AUDITOR shall not include taxes specifically excepted from 1,323
collection pursuant to section 5711.32 of the Revised Code. Such 1,324
tax list and duplicates shall contain the name of the person 1,325
charged and the amount of such taxes, and the penalty, due and 1,326
unpaid, and shall set forth separately the amount charged or 1,327
chargeable on the general and on the classified list and 1,328
duplicate. The auditor shall deliver one such duplicate to the 1,329
treasurer on the first day of December, annually. Upon receipt 1,330
of the duplicate the treasurer may prepare and mail tax bills to 1,331
all persons charged with such delinquent taxes. Each bill shall 1,332
include a notice that the interest charge prescribed by section 1,333
5719.041 of the Revised Code has begun to accrue. 1,334
The auditor shall cause a copy of the delinquent personal 1,336
32
and classified property tax list and duplicate provided for in 1,337
this division to be published twice within sixty days after 1,338
delivery of such duplicate to the treasurer in a newspaper 1,339
published in the English language in the county and of general 1,340
circulation therein; provided that before such publication the 1,341
auditor shall cause a display notice of the forthcoming 1,342
publication of such delinquent personal and classified property 1,343
tax list to be inserted once a week for two consecutive weeks in 1,344
a newspaper published in the English language in the county and 1,345
of general circulation therein. Copy for such display notice 1,346
shall be furnished by the auditor to the newspaper selected to 1,347
publish such delinquent tax lists simultaneously with the 1,348
delivery of the duplicate to the treasurer. If there is only one 1,349
newspaper published in the county, such display notice and 1,350
delinquent personal and classified property tax lists shall be 1,351
published in it. Publication of the delinquent lists may be made 1,352
by a newspaper in installments, provided that complete 1,353
publication thereof is made twice during said sixty-day period. 1,354
The office of the county treasurer shall be kept open to 1,356
receive the payment of delinquent general and classified property 1,357
taxes from the day of delivery of the duplicate thereof until the 1,358
final publication of the delinquent tax list. The name of any 1,359
taxpayer who prior to forty-eight hours SEVEN DAYS before either 1,360
the first or second publication of said list pays such taxes in 1,362
full or enters into an undertaking A DELINQUENT TAX CONTRACT to 1,363
pay such taxes in installments pursuant to section 5719.05 of the 1,365
Revised Code shall be stricken from such list, and his THE 1,366
TAXPAYER'S name shall not be included in the list for that 1,368
publication.
The other such duplicate, from which shall first be 1,370
eliminated the names of persons whose total liability for taxes 1,371
and penalty is less than one hundred dollars, shall be filed by 1,372
the auditor on the first day of December, annually, in the office 1,373
of the county recorder, and the same shall constitute a notice of 1,374
33
lien and operate as of the date of delivery as a lien on the 1,375
lands and tenements, vested legal interests therein, and 1,376
permanent leasehold estates of each person named therein having 1,377
such real estate in such county. Such notice of lien and such 1,378
lien shall not be valid as against any mortgagee, pledgee, 1,379
purchaser, or judgment creditor whose rights have attached prior 1,380
to the date of such delivery. Such duplicate shall be kept by 1,381
the recorder, designated as the personal tax lien record, and 1,382
indexed under the name of the person charged with such tax. No 1,383
fee shall be charged by the recorder for the services required 1,384
under this section. 1,385
The auditor shall add to the tax list made pursuant to this 1,387
section all such taxes omitted in a previous year when assessed 1,388
by him THE AUDITOR or finally assessed by the tax commissioner 1,389
pursuant to law, and by proper certificates cause the same to be 1,391
added to the treasurer's delinquent tax duplicate provided for in 1,392
this section, and, in proper cases, file notice of the lien with 1,393
the recorder, as provided in this section. 1,394
If the authority making any assessment believes that the 1,396
collection of such taxes will be jeopardized by delay, such 1,397
assessing authority shall so certify on the assessment 1,398
certificate thereof, and the auditor shall include a certificate 1,399
of such jeopardy in the certificate given by him THE AUDITOR to 1,400
the treasurer. In such event the treasurer shall proceed 1,402
immediately to collect such taxes, and to enforce the collection 1,403
thereof by any means provided by law, and he THE TREASURER may 1,404
not accept a tender of any part of such taxes; but the person or 1,406
his THE representatives OF THE PERSON against whom such 1,408
assessment is made may, in the event of an appeal to the tax 1,409
commissioner therefrom, obtain a stay of collection of the whole 1,410
or any part of the amount of such assessment by filing with the 1,411
treasurer a bond in an amount not exceeding double the amount as 1,412
to which the stay is desired, with such surety as the treasurer 1,413
deems necessary, conditioned upon the payment of the amount 1,414
34
determined to be due by the decision of the commissioner which 1,415
has become final, and further conditioned that if an appeal is 1,416
not filed within the period provided by law, the amount of
collection which is stayed by the bond will be paid on notice and 1,417
demand of the treasurer at any time after the expiration of such 1,418
period. The taxpayer may waive such stay as to the whole or any 1,419
part of the amount covered by the bond, and if as the result of 1,420
such waiver any part of the amount covered by the bond is paid, 1,421
then the bond shall be proportionately reduced on the request of 1,422
the taxpayer. 1,423
(B) Immediately after each settlement required by division 1,425
(D) of section 321.24 of the Revised Code the auditor shall make 1,426
a separate list and duplicate, prepared as prescribed in division 1,427
(A) of this section, of all general personal and classified 1,428
property taxes that remain unpaid but are excepted from 1,429
collection pursuant to section 5711.32 of the Revised Code. The 1,430
duplicate of such list shall be delivered to the treasurer at the 1,431
time of delivery of the delinquent personal and classified 1,432
property tax duplicate. 1,433
Sec. 5719.041. If the payment of a general personal 1,442
property or classified property tax is not made on or before the 1,443
last day prescribed by section 5719.03 or 5719.031 of the Revised 1,444
Code, an interest charge shall begin to accrue and shall continue 1,445
until all charges are paid, except that no interest charge shall 1,446
accrue for or in the month in which such payment was due under 1,447
such section or under the circumstances and for the period 1,448
described in division (A)(2) of section 5711.33 of the Revised 1,449
Code OR UPON DELINQUENT TAXES THAT ARE THE SUBJECT OF A 1,450
DELINQUENT TAX CONTRACT ENTERED INTO PURSUANT TO SECTION 5719.05 1,451
OF THE REVISED CODE. 1,452
The interest charge shall accrue against the balance of 1,454
such taxes and any penalty thereon outstanding that remains 1,455
unpaid on the last day of each month and shall be at the rate per 1,456
calendar month, rounded to the nearest one-hundredth of one per 1,457
35
cent, equal to one-twelfth of the rate per annum prescribed by 1,458
section 5703.47 of the Revised Code for the calendar year that 1,459
includes the month for which the charge accrues. The charge is 1,460
payable in addition to the unpaid balance of taxes and penalties 1,461
on the day the charge accrues, unless the entire balance is 1,462
sooner paid. 1,463
IF A DELINQUENT TAX CONTRACT BECOMES VOID, INTEREST SHALL 1,465
BE CHARGED ON THE DAY ON WHICH THE CONTRACT BECOMES VOID IN THE 1,466
AMOUNT THAT WOULD HAVE BEEN CHARGED HAD THE DELINQUENT TAX 1,467
CONTRACT NOT BEEN ENTERED INTO AND SHALL THEREAFTER ACCRUE AS 1,468
PROVIDED IN THIS SECTION.
Interest shall be allowed, at the same rate per calendar 1,470
month as is applicable that month for underpayments, on any 1,471
overpayment of the tax charged on a general personal property or 1,472
a classified property tax duplicate, from the first day of the 1,473
month following the date of the overpayment until the last day of 1,474
the month preceding the date of the refund of the overpayment. 1,475
The interest shall be paid from the fund or funds to which the 1,476
overpayment was credited. 1,477
When the county treasurer makes his THE TREASURER'S annual 1,479
settlement with the county auditor under division (D) of section 1,481
321.24 of the Revised Code, he THE TREASURER shall certify to the 1,482
auditor a list of all entries on the cumulative delinquent tax 1,484
duplicate that are at that time in the process of being paid in 1,485
installments under a valid undertaking DELINQUENT TAX CONTRACT. 1,486
For each entry that appears on the duplicate that is not on the 1,488
certified list, the auditor shall compute the full amount of 1,489
interest charges which have accrued against such entry since the 1,490
preceding such settlement was made and shall include such charges 1,491
through the last day of the month preceding the current 1,492
settlement. The auditor shall include such amounts on the tax 1,493
list and duplicates prepared by him THE AUDITOR as prescribed in 1,494
section 5719.04 of the Revised Code unless the interest is less 1,495
than one dollar, in which case it shall not be added to such tax 1,496
36
lists and duplicates. 1,497
Before the county treasurer accepts any payment of taxes 1,499
against which there are accrued interest charges that do not 1,500
appear on the delinquent tax duplicate, he THE TREASURER shall 1,501
notify the auditor who shall issue a certificate to the treasurer 1,503
showing the amount of such interest charges, and the treasurer 1,504
shall collect the amount shown on such certificate at the time he 1,505
accepts the OF ACCEPTING payment of such taxes. If the amount of 1,506
such interest charges is less than one dollar, no such 1,508
certificate shall be issued. In the case of delinquent personal 1,509
property taxes, the interest shown on such certificate shall be 1,510
credited to the undivided general tax fund, and distributed in 1,511
the same manner as the delinquent taxes upon which the interest 1,512
charges accrued. In the case of delinquent classified property 1,513
taxes, the interest shown on such certificate shall be credited 1,514
to the county library and local government support fund and 1,515
distributed in accordance with section 5747.48 of the Revised 1,516
Code. When the payment of delinquent taxes is credited on the 1,517
tax duplicate the treasurer shall make a separate notation 1,518
thereon indicating the amount collected and the index number of 1,519
the auditor's certificate herein prescribed. 1,520
Sec. 5719.05. The county treasurer shall forthwith collect 1,529
the taxes and penalty on the duplicate delivered to him THE 1,530
TREASURER by the auditor pursuant to section 5719.04 of the 1,532
Revised Code and any interest thereon by any of the means 1,533
provided by law.
In addition to any other means provided by law, the 1,535
treasurer may, when he finds AFTER FINDING that he THE TREASURER 1,537
is unable to collect the full amount of delinquent taxes, 1,538
interest, and penalties charged against an entry on the 1,539
cumulative delinquent tax duplicate in a single payment, enter 1,540
into a written undertaking DELINQUENT TAX CONTRACT, with the 1,541
person so charged, for payment of the full amount in 1,542
installments. The terms of said undertaking THE DELINQUENT TAX 1,543
37
CONTRACT shall include the amount payable and the due date of 1,546
each installment including the final payment date, which shall be 1,547
not more than two FIVE years after the date of the first payment. 1,549
The treasurer shall enter upon the margin of the duplicate a 1,550
notation indicating that the agreement for installment payment 1,551
has been undertaken. A receipt shall be issued for each payment, 1,552
and the payment shall be credited on the duplicate on the date 1,553
paid. Each payment shall be applied to the taxes, interest, and 1,554
penalties in the same order as each became due and shall be 1,555
apportioned among the various funds, for which the taxes were 1,556
levied, at the next succeeding tax settlement. When a payment is 1,557
not tendered as agreed upon, the undertaking DELINQUENT TAX 1,558
CONTRACT may be declared void by the treasurer, and he THE 1,559
TREASURER may proceed to collect the unpaid balance by any means 1,561
provided by law. The treasurer may permit a new agreement to be 1,562
undertaken, under the same terms and conditions, but there shall 1,563
be no requirement that he THE TREASURER do so. 1,564
Sec. 5721.02. The office of the county treasurer shall be 1,573
kept open to receive the payment of delinquent real property 1,574
taxes, from the date of the delivery of the delinquent land 1,575
duplicate provided for in section 5721.011 of the Revised Code, 1,576
until the final publication of the delinquent tax list and the 1,577
delinquent vacant land tax list as provided in section 5721.03 of 1,578
the Revised Code, in order that the name of any taxpayer 1,579
appearing on either list, who prior to forty-eight hours SEVEN 1,580
DAYS before the first publication of that list pays the 1,581
delinquent taxes in full, may be stricken from that list and in 1,583
order that the name of each person appearing on either list, who 1,584
prior to forty-eight hours SEVEN DAYS before the publication of 1,585
that list enters into an undertaking A DELINQUENT TAX CONTRACT 1,586
under section 323.31 of the Revised Code to pay the delinquent 1,589
taxes in installments, may be stricken from that list or an 1,590
asterisk may be entered in the margin next to his THE PERSON'S 1,591
name. If payment in full is made subsequent to the first 1,592
38
publication and prior to forty-eight hours SEVEN DAYS before the 1,593
second publication of either list, the name of the taxpayer shall 1,595
be eliminated from the second publication. 1,596
Sec. 5721.03. (A) At the time of making the delinquent 1,605
land list, as provided in section 5721.011 of the Revised Code, 1,606
the county auditor shall compile a delinquent tax list consisting 1,607
of all lands on the delinquent land list on which taxes have 1,608
become delinquent at the close of the collection period 1,609
immediately preceding the making of the delinquent land list. 1,610
The auditor shall also compile a delinquent vacant land tax list 1,611
of all delinquent vacant lands prior to the institution of any 1,612
foreclosure and forfeiture actions against delinquent vacant 1,613
lands under section 5721.14 of the Revised Code or any 1,614
foreclosure actions against delinquent vacant lands under section 1,615
5721.18 of the Revised Code. 1,616
The delinquent tax list, and the delinquent vacant land tax 1,618
list if one is compiled, shall contain all of the information 1,619
included on the delinquent land list, except that, if the 1,620
auditor's records show that the name of the person in whose name 1,621
the property currently is listed is not the name that appears on 1,622
the delinquent land list, the name used in the delinquent tax 1,623
list or the delinquent vacant land tax list shall be the name of 1,624
the person the auditor's records show as the person in whose name 1,625
the property currently is listed. 1,626
Lands that have been included in a previously published 1,628
delinquent tax list shall not be included in the delinquent tax 1,629
list so long as taxes have remained delinquent on such lands for 1,630
the entire intervening time. 1,631
In either list, there may be included lands that have been 1,633
omitted in error from a prior list and lands with respect to 1,634
which the auditor has received a certification that an 1,635
undertaking A DELINQUENT TAX CONTRACT has become void since the 1,636
publication of the last previously published list, provided the 1,638
name of the owner was stricken from a prior list under section 1,639
39
5721.02 of the Revised Code. 1,640
(B)(1) The auditor shall cause the delinquent tax list and 1,642
the delinquent vacant land tax list, if one is compiled, to be 1,643
published twice within sixty days after the delivery of the 1,644
delinquent land duplicate to the county treasurer, in a newspaper 1,645
of general circulation in the county. The publication shall be 1,646
printed in the English language. 1,647
The auditor shall insert display notices of the forthcoming 1,649
publication of the delinquent tax list and, if it is to be 1,650
published, the delinquent vacant land tax list once a week for 1,651
two consecutive weeks in a newspaper of general circulation in 1,652
the county. The display notices shall contain the times and 1,653
methods of payment of taxes provided by law, including 1,654
information concerning installment payments made in accordance 1,655
with a written undertaking DELINQUENT TAX CONTRACT. The display 1,656
notice for the delinquent tax list also shall include a notice 1,658
that an interest charge will accrue on accounts remaining unpaid 1,659
after the last day of November unless the taxpayer enters INTO a 1,660
written undertaking DELINQUENT TAX CONTRACT to pay such taxes in 1,662
installments. The display notice for the delinquent vacant land 1,663
tax list if it is to be published also shall include a notice 1,664
that delinquent vacant lands in the list are lands on which taxes 1,665
have remained unpaid for five years after being certified 1,666
delinquent, and that they are subject to foreclosure proceedings 1,667
as provided in section 323.25 or 5721.18 of the Revised Code, or 1,668
foreclosure and forfeiture proceedings as provided in section 1,669
5721.14 of the Revised Code. Each display notice also shall 1,670
state that the lands are subject to a tax certificate sale under 1,671
section 5721.32 or 5721.33 of the Revised Code, as the case may
be, and shall include any other information that the auditor 1,674
considers pertinent to the purpose of the notice. The display 1,675
notices shall be furnished by the auditor to the newspapers 1,676
selected to publish the lists at least ten days before their 1,677
first publication. 1,678
40
(2) Publication of the list or lists may be made by a 1,680
newspaper in installments, provided the complete publication of 1,681
each list is made twice during the sixty-day period. 1,682
(3) There shall be attached to the delinquent tax list a 1,684
notice that the delinquent lands will be certified for 1,685
foreclosure by the auditor unless the taxes, assessments, 1,686
interest, and penalties due and owing on them are paid. There 1,687
shall be attached to the delinquent vacant land tax list, if it 1,688
is to be published, a notice that delinquent vacant lands will be 1,689
certified for foreclosure or foreclosure and forfeiture by the 1,690
auditor unless the taxes, assessments, interest, and penalties 1,691
due and owing on them are paid within twenty-eight days after the 1,692
final publication of the notice. 1,693
(4) The auditor shall review the first publication of each 1,695
list for accuracy and completeness and may correct any errors 1,696
appearing in the list in the second publication. 1,697
(C) For the purposes of section 5721.18 of the Revised 1,699
Code, land is first certified delinquent on the date of the 1,700
certification of the delinquent land list containing that land. 1,701
Sec. 5721.06. (A)(1) The form of the notice required to 1,710
be attached to the published delinquent tax list by division 1,711
(B)(3) of section 5721.03 of the Revised Code shall be in 1,712
substance as follows: 1,713
"DELINQUENT LAND TAX NOTICE 1,715
The lands, lots, and parts of lots returned delinquent by 1,717
the county treasurer of ................... county, with the 1,718
taxes assessments, interest, and penalties, charged against them 1,719
agreeably to law, are contained and described in the following 1,720
list: (Here insert the list with the names of the owners of such 1,721
respective tracts of land or town lots as designated on the 1,722
delinquent tax list. If, prior to forty-eight hours SEVEN DAYS 1,723
before the publication of the list, an undertaking A DELINQUENT 1,724
TAX CONTRACT has been entered into under section 323.31 of the 1,726
Revised Code, the owner's name may be stricken from the list or 1,727
41
designated by an asterisk shown in the margin next to the owner's 1,728
name.)
Notice is hereby given that the whole of such several 1,730
lands, lots, or parts of lots will be certified for foreclosure 1,731
by the county auditor pursuant to law unless the whole of the 1,732
delinquent taxes, assessments, interest, and penalties are paid 1,733
within one year or unless a tax certificate with respect to the 1,734
parcel is sold under section 5721.32 or 5721.33 of the Revised 1,735
Code. The names of persons who have entered into a written 1,739
undertaking DELINQUENT TAX CONTRACT with the county treasurer to 1,740
discharge the delinquency are designated by an asterisk or have 1,741
been stricken from the list." 1,742
(2) If the county treasurer has certified to the county 1,744
auditor that the treasurer intends to offer for sale a tax 1,745
certificate with respect to one or more parcels of delinquent 1,746
land under section 5721.32 or 5721.33 of the Revised Code, the 1,747
form of the notice shall include the following statement, 1,750
appended after the second paragraph of the notice prescribed by
division (A)(1) of this section: 1,752
"Notice also is hereby given that a tax certificate may be 1,754
offered for sale under section 5721.32 or 5721.33 of the Revised 1,755
Code with respect to those parcels shown on this list. If a tax 1,757
certificate on a parcel is purchased, the purchaser of the tax 1,758
certificate acquires the state's or its taxing district's first 1,759
lien against the property, and an additional interest charge of 1,760
up to eighteen per cent per annum shall be assessed against the 1,761
parcel. In addition, failure by the owner of the parcel to 1,762
redeem the tax certificate may result in foreclosure proceedings 1,763
against the parcel. No tax certificate shall be offered for sale
if the owner of the parcel has either discharged the lien by 1,765
paying to the county treasurer in cash the amount of delinquent 1,766
taxes, assessments, penalties, interest, and charges charged 1,767
against the property, or has entered into a valid undertaking
DELINQUENT TAX CONTRACT pursuant to section 323.31 of the Revised 1,768
42
Code to pay those amounts in installments." 1,769
(B) The form of the notice required to be attached to the 1,771
published delinquent vacant land tax list by division (B)(3) of 1,772
section 5721.03 of the Revised Code shall be in substance as 1,773
follows: 1,774
"DELINQUENT VACANT LAND TAX NOTICE 1,776
The delinquent vacant lands, returned delinquent by the 1,778
county treasurer of ................. county, with the taxes 1,779
assessments, interest, and penalties charged against them 1,780
according to law, and remaining delinquent for five years, are 1,781
contained and described in the following list: (here insert the 1,782
list with the names of the owners of the respective tracts of 1,783
land as designated on the delinquent vacant land tax list. If, 1,784
prior to forty-eight hours SEVEN DAYS before the publication of 1,785
the list, an undertaking A DELINQUENT TAX CONTRACT has been 1,786
entered into under section 323.31 of the Revised Code, the 1,788
owner's name may be stricken from the list or designated by an 1,789
asterisk shown in the margin next to the owner's name.) 1,790
Notice is hereby given that these delinquent vacant lands 1,792
will be certified for foreclosure or foreclosure and forfeiture 1,793
by the county auditor pursuant to law unless the whole of the 1,794
delinquent taxes, assessments, interest, and penalties are paid 1,795
within twenty-eight days after the final publication of this 1,796
notice. The names of persons who have entered into a written 1,797
undertaking DELINQUENT TAX CONTRACT with the county treasurer to 1,798
discharge the delinquency are designated by an asterisk or have 1,800
been stricken from the list." 1,801
Sec. 5721.10. Except as otherwise provided under sections 1,810
5721.30 to 5721.41 5721.142 of the Revised Code, the state shall 1,812
have the first lien on the lands and lots described in the 1,814
delinquent land list, for the amount of taxes, assessments, 1,815
interest, and penalty charged prior to the delivery of such list. 1,816
If the taxes have not been paid for one year after having been 1,817
certified as delinquent, the state shall institute foreclosure 1,818
43
proceedings in the manner provided by sections 5721.01 to 5721.28 1,819
of the Revised Code unless a tax certificate respecting that 1,820
property has been sold under section 5721.32 or 5721.33 of the
Revised Code, or unless such taxes are the subject of a valid 1,824
undertaking DELINQUENT TAX CONTRACT under section 323.31 of the 1,826
Revised Code for which the county treasurer has not made
certification to the county auditor that the undertaking 1,827
DELINQUENT TAX CONTRACT has become void. The court shall levy, 1,830
as costs in the foreclosure proceedings instituted on said 1,831
certification, the cost of an abstract or certificate of title to 1,832
the property described in said certification, if the same is 1,833
required by the court, to be paid into the general fund of the 1,834
county. Sections 5721.01 to 5721.28 of the Revised Code do not 1,835
prevent the partial payment of such delinquent taxes, 1,837
assessments, interest, and penalty during the period the
delinquency is being discharged in accordance with an undertaking 1,838
A DELINQUENT TAX CONTRACT under section 323.31 of the Revised 1,840
Code, but such partial payments may be made and received as 1,841
provided by law without prejudice to the right of the state to 1,842
institute foreclosure proceedings for any amount then remaining 1,843
unpaid if the county treasurer certifies to the county auditor 1,844
that the undertaking DELINQUENT TAX CONTRACT has become void. 1,846
Sec. 5721.14. Subject to division (A)(2) of this section, 1,855
on receipt of a delinquent vacant land tax certificate or a 1,856
master list of delinquent vacant tracts, a county prosecuting 1,857
attorney shall institute a foreclosure proceeding under section 1,858
323.25 or 5721.18 of the Revised Code, or a foreclosure and 1,859
forfeiture proceeding under this section. If the delinquent 1,860
vacant land tax certificate or a master list of delinquent vacant 1,862
tracts lists minerals or rights to minerals listed pursuant to 1,863
sections 5713.04, 5713.05, and 5713.06 of the Revised Code, the 1,865
county prosecuting attorney may institute a foreclosure
proceeding under section 323.25 or 5721.18 of the Revised Code or 1,866
a foreclosure and forfeiture proceeding under this section 1,868
44
against such minerals or rights to minerals. 1,869
(A)(1) The prosecuting attorney shall institute a 1,871
proceeding under this section by filing, in the name of the 1,872
county treasurer and with the clerk of a court with jurisdiction, 1,873
a complaint that requests that the lien of the state on the 1,874
property identified in the certificate or master list be 1,875
foreclosed and that the property be forfeited to the state. The 1,876
prosecuting attorney shall prosecute the proceeding to final 1,877
judgment and satisfaction. 1,878
(2) If the delinquent taxes, assessments, charges, 1,880
penalties, and interest are paid prior to the time a complaint is 1,881
filed, the prosecuting attorney shall not institute a proceeding 1,882
under this section. If there is a copy of a written undertaking 1,883
DELINQUENT TAX CONTRACT attached to the certificate or an 1,885
asterisk next to an entry on the master list, or if a copy of an 1,886
undertaking A DELINQUENT TAX CONTRACT is received from the county 1,888
auditor prior to the commencement of the proceeding under this 1,889
section, the prosecuting attorney shall not institute the 1,890
proceeding under this section unless the prosecuting attorney 1,891
receives a certification of the county treasurer that the 1,892
undertaking DELINQUENT TAX CONTRACT has become void. 1,894
(B) Foreclosure and forfeiture proceedings constitute an 1,896
action in rem. Prior to filing such an action in rem, the county 1,897
prosecuting attorney shall cause a title search to be conducted 1,898
for the purpose of identifying any lienholders or other persons 1,899
with interests in the property that is subject to foreclosure and 1,900
forfeiture. Following the title search, the action in rem shall 1,901
be instituted by filing in the office of the clerk of a court 1,902
with jurisdiction a complaint bearing a caption substantially in 1,903
the form set forth in division (A) of section 5721.15 of the 1,904
Revised Code. 1,905
Any number of parcels may be joined in one action. Each 1,907
separate parcel included in a complaint shall be given a serial 1,908
number and shall be separately indexed and docketed by the clerk 1,909
45
of the court in a book kept by the clerk for such purpose. A 1,910
complaint shall contain the permanent parcel number of each 1,911
parcel included in it, the full street address of the parcel when 1,912
available, a description of the parcel as set forth in the 1,913
certificate or master list, the name and address of the last 1,914
known owner of the parcel if they appear on the general tax list, 1,915
the name and address of each lienholder and other person with an 1,916
interest in the parcel identified in the title search relating to 1,917
the parcel that is required by this division, and the amount of 1,918
taxes, assessments, charges, penalties, and interest due and 1,919
unpaid with respect to the parcel. It is sufficient for the 1,920
county treasurer to allege in the complaint that the certificate 1,922
or master list has been duly filed by the county auditor with 1,923
respect to each parcel listed, that the amount of money with 1,924
respect to each parcel appearing to be due and unpaid is due and 1,925
unpaid, and that there is a lien against each parcel, without 1,926
setting forth any other or special matters. The prayer of the 1,927
complaint shall be that the court issue an order that the lien of 1,928
the state on each of the parcels included in the complaint be 1,929
foreclosed, that the property be forfeited to the state, and that 1,930
the land be offered for sale in the manner provided in section 1,931
5723.06 of the Revised Code. 1,932
(C) Within thirty days after the filing of a complaint, 1,934
the clerk of the court in which the complaint was filed shall 1,935
cause a notice of foreclosure and forfeiture substantially in the 1,936
form of the notice set forth in division (B) of section 5721.15 1,937
of the Revised Code to be published once a week for three 1,938
consecutive weeks in a newspaper of general circulation in the 1,939
county. In any county that has adopted a permanent parcel number 1,940
system, the parcel may be described in the notice by parcel 1,941
number only, instead of also with a complete legal description, 1,942
if the county prosecuting attorney determines that the 1,943
publication of the complete legal description is not necessary to 1,944
provide reasonable notice of the foreclosure and forfeiture 1,945
46
proceeding to the interested parties. If the complete legal 1,946
description is not published, the notice shall indicate where the 1,947
complete legal description may be obtained. 1,948
After the third publication, the publisher shall file with 1,950
the clerk of the court an affidavit stating the fact of the 1,951
publication and including a copy of the notice of foreclosure and 1,952
forfeiture as published. Service of process for purposes of the 1,953
action in rem shall be considered as complete on the date of the 1,954
last publication. 1,955
Within thirty days after the filing of a complaint and 1,957
before the date of the final publication of the notice of 1,958
foreclosure and forfeiture, the clerk of the court also shall 1,959
cause a copy of a notice substantially in the form of the notice 1,960
set forth in division (C) of section 5721.15 of the Revised Code 1,961
to be mailed by ordinary mail, with postage prepaid, to each 1,962
person named in the complaint as being the last known owner of a 1,963
parcel included in it, or as being a lienholder or other person 1,964
with an interest in a parcel included in it. The notice shall be 1,965
sent to the address of each such person, as set forth in the 1,966
complaint, and the clerk shall enter the fact of such mailing 1,967
upon the appearance docket. If the name and address of the last 1,968
known owner of a parcel included in a complaint is not set forth 1,969
in it, the county auditor shall file an affidavit with the clerk 1,970
stating that the name and address of the last known owner does 1,971
not appear on the general tax list. 1,972
(D)(1) An answer may be filed in a foreclosure and 1,974
forfeiture proceeding by any person owning or claiming any right, 1,975
title, or interest in, or lien upon, any parcel described in the 1,976
complaint. The answer shall contain the caption and number of 1,977
the action and the serial number of the parcel concerned. The 1,978
answer shall set forth the nature and amount of interest claimed 1,979
in the parcel and any defense or objection to the foreclosure of 1,980
the lien of the state for delinquent taxes, assessments, charges, 1,981
penalties, and interest, as shown in the complaint. The answer 1,982
47
shall be filed in the office of the clerk of the court, and a 1,983
copy of the answer shall be served on the county prosecuting 1,984
attorney not later than twenty-eight days after the date of final 1,985
publication of the notice of foreclosure and forfeiture. If an 1,986
answer is not filed within such time, a default judgment may be 1,987
taken as to any parcel included in a complaint as to which no 1,988
answer has been filed. A default judgment is valid and effective 1,989
with respect to all persons owning or claiming any right, title, 1,990
or interest in, or lien upon, any such parcel, notwithstanding 1,991
that one or more of such persons are minors, incompetents, 1,992
absentees or nonresidents of the state, or convicts in 1,993
confinement. 1,994
(2)(a) A receiver appointed pursuant to divisions (C)(2) 1,996
and (3) of section 3767.41 of the Revised Code may file an answer 1,997
pursuant to division (D)(1) of this section, but is not required 1,998
to do so as a condition of receiving proceeds in a distribution 1,999
under division (B)(2) of section 5721.17 of the Revised Code. 2,000
(b) When a receivership under section 3767.41 of the 2,002
Revised Code is associated with a parcel, the notice of 2,003
foreclosure and forfeiture set forth in division (B) of section 2,004
5721.15 of the Revised Code and the notice set forth in division 2,005
(C) of that section shall be modified to reflect the provisions 2,006
of division (D)(2)(a) of this section. 2,007
(E) At the trial of a foreclosure and forfeiture 2,009
proceeding, the delinquent vacant land tax certificate or master 2,010
list of delinquent vacant tracts filed by the county auditor with 2,011
the county prosecuting attorney shall be prima-facie evidence of 2,012
the amount and validity of the taxes, assessments, charges, 2,013
penalties, and interest appearing due and unpaid on the parcel to 2,014
which the certificate or master list relates and their 2,015
nonpayment. If an answer is properly filed, the court may, in 2,016
its discretion, and shall, at the request of the person filing 2,017
the answer, grant a severance of the proceedings as to any parcel 2,018
described in such answer for purposes of trial or appeal. 2,019
48
(F) The conveyance by the owner of any parcel against 2,021
which a complaint has been filed pursuant to this section at any 2,022
time after the date of publication of the parcel on the 2,023
delinquent vacant land tax list but before the date of a judgment 2,024
of foreclosure and forfeiture pursuant to section 5721.16 of the 2,025
Revised Code shall not nullify the right of the county to proceed 2,026
with the foreclosure and forfeiture. 2,027
Sec. 5721.18. The county prosecuting attorney, upon the 2,036
delivery to the prosecuting attorney by the county auditor of a 2,038
delinquent land or delinquent vacant land tax certificate, or of 2,039
a master list of delinquent or delinquent vacant tracts, shall 2,040
institute a foreclosure proceeding under this section in the name 2,041
of the county treasurer to foreclose the lien of the state, in 2,042
any court with jurisdiction, unless the taxes, assessments, 2,043
charges, penalties, and interest are paid prior to the time a 2,044
complaint is filed, or unless a foreclosure or foreclosure and 2,045
forfeiture action has been or will be instituted under section 2,046
323.25 or 5721.14 of the Revised Code. If the delinquent land or 2,048
delinquent vacant land tax certificate or the master list of 2,049
delinquent or delinquent vacant tracts lists minerals or rights
to minerals listed pursuant to sections 5713.04, 5713.05, and 2,050
5713.06 of the Revised Code, the county prosecuting attorney may 2,052
institute a foreclosure proceeding in the name of the county 2,053
treasurer, in any court with jurisdiction, to foreclose the lien 2,054
of the state against such minerals or rights to minerals, unless
the taxes, assessments, charges, penalties, and interest are paid 2,055
prior to the time the complaint is filed, or unless a foreclosure 2,057
or foreclosure and forfeiture action has been or will be 2,058
instituted under section 323.25 or 5721.14 of the Revised Code. 2,059
The prosecuting attorney shall prosecute the proceeding to 2,063
final judgment and satisfaction. WITHIN TEN DAYS AFTER OBTAINING
A JUDGMENT, THE PROSECUTING ATTORNEY SHALL NOTIFY THE TREASURER 2,064
IN WRITING THAT JUDGMENT HAS BEEN RENDERED. If there is a copy 2,065
of a written undertaking DELINQUENT TAX CONTRACT attached to the 2,066
49
certificate or an asterisk next to an entry on the master list, 2,068
or if a copy of an undertaking A DELINQUENT TAX CONTRACT is 2,069
received from the auditor prior to the commencement of the 2,071
proceeding under this section, the prosecuting attorney shall not 2,072
institute the proceeding under this section, unless the 2,073
prosecuting attorney receives a certification of the treasurer 2,074
that the undertaking DELINQUENT TAX CONTRACT has become void. 2,075
(A) This division applies to all foreclosure proceedings 2,077
not instituted and prosecuted under section 323.25 of the Revised 2,078
Code or division (B) or (C) of this section. The foreclosure 2,079
proceedings shall be instituted and prosecuted in the same manner 2,080
as is provided by law for the foreclosure of mortgages on land, 2,081
except that, if service by publication is necessary, such 2,082
publication shall be made once a week for three consecutive weeks 2,083
instead of as provided by the Rules of Civil Procedure, and the 2,084
service shall be complete at the expiration of three weeks after 2,085
the date of the first publication. In any proceeding prosecuted 2,086
under this section, if the prosecuting attorney determines that 2,087
service upon a defendant may be obtained ultimately only by 2,088
publication, the prosecuting attorney may cause service to be 2,089
made simultaneously by certified mail, return receipt requested, 2,091
ordinary mail, and publication. 2,092
In any county that has adopted a permanent parcel number 2,094
system, the parcel may be described in the notice by parcel 2,095
number only, instead of also with a complete legal description, 2,096
if the prosecuting attorney determines that the publication of 2,097
the complete legal description is not necessary to provide 2,098
reasonable notice of the foreclosure proceeding to the interested 2,099
parties. If the complete legal description is not published, the 2,100
notice shall indicate where the complete legal description may be 2,101
obtained. 2,102
It is sufficient, having been made a proper party to the 2,104
foreclosure proceeding, for the treasurer to allege in the 2,105
treasurer's complaint that the certificate or master list has 2,107
50
been duly filed by the auditor, that the amount of money 2,108
appearing to be due and unpaid is due and unpaid, and that there 2,109
is a lien against the property described in the certificate or 2,110
master list, without setting forth in the complaint any other or 2,111
special matter relating to the foreclosure proceeding. The 2,112
prayer of the complaint shall be that the court issue an order 2,113
that the property be sold by the sheriff, or if the action is in 2,114
the municipal court by the bailiff, in the manner provided in 2,115
section 5721.19 of the Revised Code. 2,116
In the foreclosure proceeding, the treasurer may join in 2,118
one action any number of lots or lands, but the decree shall be 2,119
rendered separately, and any proceedings may be severed, in the 2,120
discretion of the court, for the purpose of trial or appeal, and 2,121
the court shall make such order for the payment of costs as is 2,122
considered proper. The certificate or master list filed by the 2,123
auditor with the prosecuting attorney is prima-facie evidence at 2,124
the trial of the foreclosure action of the amount and validity of 2,125
the taxes, assessments, charges, penalties, and interest 2,126
appearing due and unpaid and of their nonpayment. 2,127
(B) Foreclosure proceedings constituting an action in rem 2,129
may be commenced by the filing of a complaint after the end of 2,130
the second year from the date on which the delinquency was first 2,131
certified by the auditor. Prior to filing such an action in rem, 2,132
the prosecuting attorney shall cause a title search to be 2,133
conducted for the purpose of identifying any lienholders or other 2,134
persons with interests in the property subject to foreclosure. 2,135
Following the title search, the action in rem shall be instituted 2,136
by filing in the office of the clerk of a court with jurisdiction 2,137
a complaint bearing a caption substantially in the form set forth 2,138
in division (A) of section 5721.181 of the Revised Code. 2,139
Any number of parcels may be joined in one action. Each 2,141
separate parcel included in a complaint shall be given a serial 2,142
number and shall be separately indexed and docketed by the clerk 2,143
of the court in a book kept by the clerk for such purpose. A 2,144
51
complaint shall contain the permanent parcel number of each 2,145
parcel included in it, the full street address of the parcel when 2,146
available, a description of the parcel as set forth in the 2,147
certificate or master list, the name and address of the last 2,148
known owner of the parcel if they appear on the general tax list, 2,149
the name and address of each lienholder and other person with an 2,150
interest in the parcel identified in the title search relating to 2,151
the parcel that is required by this division, and the amount of 2,152
taxes, assessments, charges, penalties, and interest due and 2,153
unpaid with respect to the parcel. It is sufficient for the 2,154
treasurer to allege in the complaint that the certificate or 2,156
master list has been duly filed by the auditor with respect to 2,157
each parcel listed, that the amount of money with respect to each 2,158
parcel appearing to be due and unpaid is due and unpaid, and that 2,159
there is a lien against each parcel, without setting forth any 2,160
other or special matters. The prayer of the complaint shall be 2,161
that the court issue an order that the land described in the 2,162
complaint be sold in the manner provided in section 5721.19 of 2,163
the Revised Code. 2,164
(1) Within thirty days after the filing of a complaint, 2,166
the clerk of the court in which the complaint was filed shall 2,167
cause a notice of foreclosure substantially in the form of the 2,168
notice set forth in division (B) of section 5721.181 of the 2,169
Revised Code to be published once a week for three consecutive 2,170
weeks in a newspaper of general circulation in the county. In 2,171
any county that has adopted a permanent parcel number system, the 2,172
parcel may be described in the notice by parcel number only, 2,173
instead of also with a complete legal description, if the 2,174
prosecuting attorney determines that the publication of the 2,175
complete legal description is not necessary to provide reasonable 2,176
notice of the foreclosure proceeding to the interested parties. 2,177
If the complete legal description is not published, the notice 2,178
shall indicate where the complete legal description may be 2,179
obtained. 2,180
52
After the third publication, the publisher shall file with 2,182
the clerk of the court an affidavit stating the fact of the 2,183
publication and including a copy of the notice of foreclosure as 2,184
published. Service of process for purposes of the action in rem 2,185
shall be considered as complete on the date of the last 2,186
publication. 2,187
Within thirty days after the filing of a complaint and 2,189
before the final date of publication of the notice of 2,190
foreclosure, the clerk of the court also shall cause a copy of a 2,191
notice substantially in the form of the notice set forth in 2,192
division (C) of section 5721.181 of the Revised Code to be mailed 2,193
by certified mail, with postage prepaid, to each person named in 2,194
the complaint as being the last known owner of a parcel included 2,195
in it, or as being a lienholder or other person with an interest 2,196
in a parcel included in it. The notice shall be sent to the 2,197
address of each such person, as set forth in the complaint, and 2,198
the clerk shall enter the fact of such mailing upon the 2,199
appearance docket. If the name and address of the last known 2,200
owner of a parcel included in a complaint is not set forth in it, 2,201
the auditor shall file an affidavit with the clerk stating that 2,202
the name and address of the last known owner does not appear on 2,203
the general tax list. 2,204
(2)(a) An answer may be filed in an action in rem under 2,206
this division by any person owning or claiming any right, title, 2,207
or interest in, or lien upon, any parcel described in the 2,208
complaint. The answer shall contain the caption and number of 2,209
the action and the serial number of the parcel concerned. The 2,210
answer shall set forth the nature and amount of interest claimed 2,211
in the parcel and any defense or objection to the foreclosure of 2,212
the lien of the state for delinquent taxes, assessments, charges, 2,213
penalties, and interest as shown in the complaint. The answer 2,214
shall be filed in the office of the clerk of the court, and a 2,215
copy of the answer shall be served on the prosecuting attorney, 2,216
not later than twenty-eight days after the date of final 2,217
53
publication of the notice of foreclosure. If an answer is not 2,218
filed within such time, a default judgment may be taken as to any 2,219
parcel included in a complaint as to which no answer has been 2,220
filed. A default judgment is valid and effective with respect to 2,221
all persons owning or claiming any right, title, or interest in, 2,222
or lien upon, any such parcel, notwithstanding that one or more 2,223
of such persons are minors, incompetents, absentees or 2,224
nonresidents of the state, or convicts in confinement. 2,225
(b)(i) A receiver appointed pursuant to divisions (C)(2) 2,227
and (3) of section 3767.41 of the Revised Code may file an answer 2,228
pursuant to division (B)(2)(a) of this section, but is not 2,229
required to do so as a condition of receiving proceeds in a 2,230
distribution under division (B)(1) of section 5721.17 of the 2,231
Revised Code. 2,232
(ii) When a receivership under section 3767.41 of the 2,234
Revised Code is associated with a parcel, the notice of 2,235
foreclosure set forth in division (B) of section 5721.181 of the 2,236
Revised Code and the notice set forth in division (C) of that 2,237
section shall be modified to reflect the provisions of division 2,238
(B)(2)(b)(i) of this section. 2,239
(3) At the trial of an action in rem under this division, 2,241
the certificate or master list filed by the auditor with the 2,242
prosecuting attorney shall be prima-facie evidence of the amount 2,243
and validity of the taxes, assessments, charges, penalties, and 2,244
interest appearing due and unpaid on the parcel to which the 2,245
certificate or master list relates and their nonpayment. If an 2,246
answer is properly filed, the court may, in its discretion, and 2,247
shall, at the request of the person filing the answer, grant a 2,248
severance of the proceedings as to any parcel described in such 2,249
answer for purposes of trial or appeal. 2,250
(C) In addition to the actions in rem authorized under 2,252
division (B) of this section and section 5721.14 of the Revised 2,253
Code, an action in rem may be commenced under this division. An 2,254
action commenced under this division shall conform to all of the 2,255
54
requirements of division (B) of this section except as follows: 2,256
(1) The prosecuting attorney shall not cause a title 2,258
search to be conducted for the purpose of identifying any 2,259
lienholders or other persons with interests in the property 2,260
subject to foreclosure, except that the prosecuting attorney 2,261
shall cause a title search to be conducted to identify any 2,263
receiver's lien.
(2) The names and addresses of lienholders and persons 2,265
with an interest in the parcel shall not be contained in the 2,266
complaint, and notice shall not be mailed to lienholders and 2,267
persons with an interest as provided in division (B)(1) of this 2,268
section, except that the name and address of a receiver under 2,269
section 3767.41 of the Revised Code shall be contained in the 2,270
complaint and notice shall be mailed to the receiver. 2,271
(3) With respect to the forms applicable to actions 2,273
commenced under division (B) of this section and contained in 2,274
section 5721.181 of the Revised Code: 2,275
(a) The notice of foreclosure prescribed by division (B) 2,277
of section 5721.181 of the Revised Code shall be revised to 2,278
exclude any reference to the inclusion of the name and address of 2,279
each lienholder and other person with an interest in the parcel 2,280
identified in a statutorily required title search relating to the 2,281
parcel, and to exclude any such names and addresses from the 2,282
published notice, except that the revised notice shall refer to 2,283
the inclusion of the name and address of a receiver under section 2,284
3767.41 of the Revised Code and the published notice shall 2,285
include the receiver's name and address. The notice of 2,286
foreclosure also shall include the following in boldface type: 2,287
"If pursuant to the action the parcel is sold, the sale 2,289
shall not affect or extinguish any lien or encumbrance with 2,290
respect to the parcel other than a receiver's lien and other than 2,291
the lien for land taxes, assessments, charges, interest, and 2,292
penalties for which the lien is foreclosed and in satisfaction of 2,293
which the property is sold. All other liens and encumbrances 2,294
55
with respect to the parcel shall survive the sale." 2,295
(b) The notice to the owner, lienholders, and other 2,297
persons with an interest in a parcel shall be a notice only to 2,298
the owner and to any receiver under section 3767.41 of the 2,299
Revised Code, and the last two sentences of the notice to the 2,300
owner shall be omitted. 2,301
(4) As used in this division, a "receiver's lien" means 2,303
the lien of a receiver appointed pursuant to divisions (C)(2) and 2,304
(3) of section 3767.41 of the Revised Code that is acquired 2,305
pursuant to division (H)(2)(b) of that section for any 2,306
unreimbursed expenses and other amounts paid in accordance with 2,307
division (F) of that section by the receiver and for the fees of 2,308
the receiver approved pursuant to division (H)(1) of that 2,309
section. 2,310
(D) If the prosecuting attorney determines that an action 2,312
in rem under division (B) or (C) of this section is precluded by 2,313
law, then foreclosure proceedings shall be filed pursuant to 2,314
division (A) of this section, and the complaint in the action in 2,315
personam shall set forth the grounds upon which the action in rem 2,316
is precluded. 2,317
(E) The conveyance by the owner of any parcel against 2,319
which a complaint has been filed pursuant to this section at any 2,320
time after the date of publication of the parcel on the 2,321
delinquent tax list but before the date of a judgment of 2,322
foreclosure pursuant to section 5721.19 of the Revised Code shall 2,323
not nullify the right of the county to proceed with the 2,324
foreclosure. 2,325
Sec. 5721.19. (A) In its judgment of foreclosure rendered 2,334
with respect to actions filed pursuant to section 5721.18 of the 2,335
Revised Code, the court shall enter a finding with respect to 2,336
each parcel of the amount of the taxes, assessments, charges, 2,337
penalties, and interest, and the costs incurred in the 2,338
foreclosure proceeding instituted against it, which are due and 2,339
unpaid. The court may order each parcel to be sold, without 2,340
56
appraisal, for not less than either of the following: 2,341
(1) The fair market value of the parcel, as determined by 2,343
the county auditor, plus the costs incurred in the foreclosure 2,344
proceeding; 2,345
(2) The total amount of the finding entered by the court, 2,347
including all taxes, assessments, charges, penalties, and 2,348
interest payable subsequent to the delivery to the county 2,349
prosecuting attorney of the delinquent land tax certificate or 2,350
master list of delinquent tracts and prior to the transfer of the 2,351
deed of the parcel to the purchaser following confirmation of 2,352
sale, plus the costs incurred in the foreclosure proceeding. For 2,353
purposes of determining such amount, the county treasurer may 2,355
estimate the amount of taxes, assessments, interest, penalties, 2,356
and costs that will be payable at the time the deed of the 2,357
property is transferred to the purchaser.
Notwithstanding the minimum sales price provisions of 2,359
divisions (A)(1) and (2) of this section to the contrary, a 2,360
parcel sold pursuant to this section shall not be sold for less 2,361
than the amount described in division (A)(2) of this section if 2,362
the highest bidder is the owner of record of the parcel
immediately prior to the judgment of foreclosure or a member of 2,363
the following class of parties connected to that owner: a member 2,364
of that owner's immediate family, a person with a power of 2,365
attorney appointed by that owner who subsequently transfers the 2,366
parcel to the owner, a sole proprietorship owned by that owner or 2,367
a member of his THAT OWNER'S immediate family, or a partnership, 2,368
trust, business trust, corporation, or association in which the 2,370
owner or a member of his THE OWNER'S immediate family owns or 2,372
controls directly or indirectly more than fifty per cent. If a
parcel sells for less than the amount described in division 2,373
(A)(2) of this section, the officer conducting the sale shall 2,374
require the buyer to complete an affidavit stating that the buyer 2,376
is not the owner of record immediately prior to the judgment of 2,377
foreclosure or a member of the specified class of parties
57
connected to that owner, and the affidavit shall become part of 2,378
the court records of the proceeding. If the county auditor 2,379
discovers within three years after the date of the sale that a 2,380
parcel was sold to that owner or a member of the specified class 2,381
of parties connected to that owner for a price less than the 2,382
amount so described, and if the parcel is still owned by that
owner or a member of the specified class of parties connected to 2,383
that owner, the auditor within thirty days after such discovery 2,384
shall add the difference between that amount and the sale price 2,385
to the amount of taxes that then stand charged against the parcel 2,386
and is payable at the next succeeding date for payment of real 2,387
property taxes. As used in this paragraph, "immediate family"
means a spouse who resides in the same household and children. 2,388
(B) Each parcel affected by the court's finding shall be 2,390
separately sold, unless the court orders any of such parcels to 2,391
be sold together. 2,392
Each parcel shall be advertised and sold by the officer to 2,394
whom the order of sale is directed in the manner provided by law 2,395
for the sale of real property on execution. The advertisement 2,396
for sale of each parcel shall be published once a week for three 2,397
consecutive weeks and shall include the date on which a second 2,398
sale will be conducted if no bid is accepted at the first sale. 2,399
Any number of parcels may be included in one advertisement. 2,400
The notice of the advertisement shall be substantially in 2,402
the form of the notice set forth in section 5721.191 of the 2,403
Revised Code. In any county that has adopted a permanent parcel 2,404
number system, the parcel may be described in the notice by 2,405
parcel number only, instead of also with a complete legal 2,406
description, if the prosecuting attorney determines that the 2,407
publication of the complete legal description is not necessary to 2,408
provide reasonable notice of the foreclosure sale to potential 2,409
bidders. If the complete legal description is not published, the 2,410
notice shall indicate where the complete legal description may be 2,411
obtained. 2,412
58
(C)(1) Whenever the officer charged to conduct the sale 2,414
offers any parcel for sale and no bids are made equal to the 2,415
lesser of the amounts described in divisions (A)(1) and (2) of 2,416
this section, he THE OFFICER shall adjourn the sale of the parcel 2,418
to the second date that was specified in the advertisement of 2,419
sale. The second date shall be not less than two weeks or more 2,420
than six weeks from the day on which the parcel was first offered 2,421
for sale. The second sale shall be held at the same place and 2,422
commence at the same time as set forth in the advertisement of 2,423
sale. The officer shall offer any parcel not sold at the first 2,424
sale. Upon the conclusion of any sale, or if any parcel remains 2,425
unsold after being offered at two sales, the officer conducting 2,426
the sale shall report the results to the court. 2,427
(2)(a) If a parcel remains unsold after being offered at 2,429
two sales, or if a parcel sells at any sale but the amount of the 2,430
price is less than the costs incurred in the proceeding 2,431
instituted against the parcel under section 5721.18 of the 2,432
Revised Code, then the clerk of the court shall certify to the 2,433
county auditor the amount of those costs that remains unpaid. At 2,434
the next semiannual apportionment of real property taxes that 2,435
occurs following any such certification, the auditor shall reduce 2,436
the real property taxes that he THE AUDITOR otherwise would 2,437
distribute to each taxing district. In making the reductions, 2,439
the auditor shall subtract from the otherwise distributable real 2,440
property taxes to a taxing district an amount that shall be 2,441
determined by multiplying the certified costs by a fraction the 2,442
numerator of which shall be the amount of the taxes, assessments, 2,443
charges, penalties, and interest on the parcel owed to that 2,444
taxing district at the time the parcel first was offered for sale 2,445
pursuant to this section, and the denominator of which shall be 2,446
the total of the taxes, assessments, charges, penalties, and 2,447
interest on the parcel owed to all the taxing districts at that 2,448
time. The auditor promptly shall pay to the clerk of the court 2,449
the amounts of the reductions. 2,450
59
(b) If reductions occur pursuant to division (C)(2)(a) of 2,452
this section, and if at a subsequent time a parcel is sold at a 2,453
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. 2,454
of the Revised Code, then, notwithstanding other provisions of 2,455
the Revised Code, except section 5721.17 of the Revised Code, 2,456
governing the distribution of the proceeds of a foreclosure or 2,457
forfeiture sale, the proceeds first shall be distributed to 2,458
reimburse the taxing districts subjected to reductions in their 2,459
otherwise distributable real property taxes. The distributions 2,460
shall be based on the same proportions used for purposes of 2,461
division (C)(2)(a) of this section. 2,462
(3) The court, in its discretion, may order any parcel not 2,464
sold pursuant to the original order of sale to be advertised and 2,465
offered for sale at a subsequent foreclosure sale. For such 2,466
purpose, the court may direct the parcel to be appraised and fix 2,467
a minimum price for which it may be sold. 2,468
(D) Except as otherwise provided in division (B)(1) of 2,470
section 5721.17 of the Revised Code, upon the confirmation of a 2,471
sale, the proceeds of the sale shall be applied as follows: 2,472
(1) The costs incurred in any proceeding filed against the 2,474
parcel pursuant to section 5721.18 of the Revised Code shall be 2,475
paid first. 2,476
(2) Following the payment required by division (D)(1) of 2,478
this section, the part of the proceeds that is equal to five per 2,479
cent of the taxes and assessments due shall be deposited in the 2,480
delinquent tax and assessment collection fund created pursuant to 2,481
section 321.261 of the Revised Code. 2,482
(3) Following the payment required by division (D)(2) of 2,484
this section, the amount found due for taxes, assessments, 2,485
charges, penalties, and interest shall be paid, including all 2,486
taxes, assessments, charges, penalties, and interest payable 2,487
subsequent to the delivery to the county prosecuting attorney of 2,488
the delinquent land tax certificate or master list of delinquent 2,489
tracts and prior to the transfer of the deed of the parcel to the 2,490
60
purchaser following confirmation of sale. If the proceeds 2,491
available for distribution pursuant to division (D)(3) of this 2,492
section are insufficient to pay the entire amount of those taxes, 2,493
assessments, charges, penalties, and interest, the proceeds shall 2,494
be paid to each claimant in proportion to the amount of those 2,495
taxes, assessments, charges, penalties, and interest that each is 2,496
due. 2,497
(E) If the proceeds from the sale of a parcel are 2,499
insufficient to pay in full the amount of the taxes, assessments, 2,500
charges, penalties, and interest which are due and unpaid; the 2,501
costs incurred in the foreclosure proceeding instituted against 2,502
it which are due and unpaid; and, if division (B)(1) of section 2,503
5721.17 of the Revised Code is applicable, any notes issued by a 2,504
receiver pursuant to division (F) of section 3767.41 of the 2,505
Revised Code and any receiver's lien as defined in division 2,506
(C)(4) of section 5721.18 of the Revised Code, the court, 2,507
pursuant to section 5721.192 of the Revised Code, may enter a 2,508
deficiency judgment against the owner of record of the parcel for 2,509
the unpaid amount. If that owner of record is a corporation, the 2,510
court may enter the deficiency judgment against the stockholder 2,511
holding a majority of that corporation's stock. 2,512
If after distribution of proceeds from the sale of the 2,514
parcel under division (D) of this section the amount of proceeds 2,515
to be applied to pay the taxes, assessments, charges, penalties, 2,516
interest, and costs is insufficient to pay them in full, and the 2,517
court does not enter a deficiency judgment against the owner of 2,518
record pursuant to this division, the taxes, assessments, 2,519
charges, penalties, interest, and costs shall be deemed 2,520
satisfied. 2,521
(F)(1) Upon confirmation of a sale, a spouse of the party 2,523
charged with the delinquent taxes or assessments shall thereby be 2,524
barred of the right of dower in the property sold, though such 2,525
spouse was not a party to the action. No statute of limitations 2,526
shall apply to such action. When the land or lots stand charged 2,527
61
on the tax duplicate as certified delinquent, it is not necessary 2,528
to make the state a party to the foreclosure proceeding, but the 2,529
state shall be deemed a party to such action through and be 2,530
represented by the county treasurer. 2,531
(2) Except as otherwise provided in divisions (F)(3) and 2,533
(G) of this section, unless such land or lots were previously 2,534
redeemed pursuant to section 5721.25 of the Revised Code, upon 2,535
the filing of the entry of confirmation of sale, the title to 2,536
such land or lots shall be incontestable in the purchaser and 2,537
shall be free and clear of all liens and encumbrances, except a 2,538
federal tax lien notice of which is properly filed in accordance 2,539
with section 317.09 of the Revised Code prior to the date that a 2,540
foreclosure proceeding is instituted pursuant to division (B) of 2,541
section 5721.18 of the Revised Code and the easements and 2,542
covenants of record running with the land or lots that were 2,543
created prior to the time the taxes or assessments, for the 2,544
nonpayment of which the land or lots are sold at foreclosure, 2,545
became due and payable. 2,546
(3) When proceedings for foreclosure are instituted under 2,548
division (C) of section 5721.18 of the Revised Code, unless the 2,549
land or lots were previously redeemed pursuant to section 5721.25 2,550
of the Revised Code, upon the filing of the entry of confirmation 2,551
of sale, the title to such land or lots shall be incontestable in 2,552
the purchaser and shall be free of any receiver's lien as defined 2,553
in division (C)(4) of section 5721.18 of the Revised Code and, 2,554
except as otherwise provided in division (G) of this section, the 2,555
liens for land taxes, assessments, charges, interest, and 2,556
penalties for which the lien was foreclosed and in satisfaction 2,557
of which the property was sold. All other liens and encumbrances 2,558
with respect to the land or lots shall survive the sale. 2,559
(4) The title shall not be invalid because of any 2,561
irregularity, informality, or omission of any proceedings under 2,562
this chapter, or in any processes of taxation, if such 2,563
irregularity, informality, or omission does not abrogate the 2,564
62
provision for notice to holders of title, lien, or mortgage to, 2,565
or other interests in, such foreclosed lands or lots, as 2,566
prescribed in this chapter. 2,567
(G) If a parcel is sold under this section for the amount 2,569
described in division (A)(2) of this section, and the county 2,570
treasurer's estimate exceeds the amount of taxes, assessments, 2,571
interest, penalties, and costs actually payable when the deed is 2,572
transferred to the purchaser, the officer who conducted the sale 2,573
shall refund to the purchaser the difference between the estimate 2,574
and the amount actually payable. If the amount of taxes, 2,575
assessments, interest, penalties, and costs actually payable when 2,576
the deed is transferred to the purchaser exceeds the county 2,577
treasurer's estimate, the officer shall certify the amount of the 2,578
excess to the treasurer, who shall enter that amount on the real 2,579
and public utility property tax duplicate opposite the property; 2,580
the amount of the excess shall be payable at the next succeeding 2,581
date prescribed for payment of taxes in section 323.12 of the 2,582
Revised Code. 2,583
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER 2,585
WHO CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE 2,586
PURCHASER AT THE TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF 2,587
THE SALE, SHALL PREPARE AND RECORD THE DEED CONVEYING TITLE TO 2,588
THE PARCEL TO THE PURCHASER.
Sec. 5721.25. All delinquent land upon which the taxes, 2,597
assessments, penalties, interest, or charges have become 2,598
delinquent may be redeemed before foreclosure proceedings have 2,599
been instituted OR, IF PROCEEDINGS HAVE BEEN INSTITUTED, BEFORE 2,600
THE FILING OF AN ENTRY OF CONFIRMATION OF SALE PURSUANT TO SUCH 2,601
PROCEEDINGS, by tendering to the county treasurer an amount 2,602
sufficient to pay the taxes, assessments, penalties, interest, 2,603
and charges then due and unpaid and the costs incurred in any 2,604
proceeding instituted against such parcel LAND under section 2,605
5721.18 of the Revised Code as determined by the court. 2,607
After the institution of a foreclosure proceeding against 2,609
63
such delinquent land and at any time prior to the filing of an 2,610
entry of confirmation of sale pursuant to such proceeding, 2,611
delinquent land may be redeemed by tendering to the county 2,612
treasurer the amount of taxes, assessments, penalties, interest, 2,613
and charges then due and unpaid, together with those costs of 2,614
such proceeding allocable to such land as determined by the 2,615
court. 2,616
After a PROCEEDING HAS BEEN INSTITUTED BUT BEFORE A 2,618
judgment of foreclosure has been rendered with respect to 2,620
delinquent land but prior to the time such land is first offered 2,621
for sale pursuant to section 5721.18 of the Revised Code, any 2,622
person entitled to redeem the land who has not previously
defaulted on a written undertaking DELINQUENT TAX CONTRACT UNDER 2,623
SECTION 323.31 OF THE REVISED CODE may pay the costs of such 2,626
proceeding allocable to such land as determined by the court and 2,627
enter into a written undertaking DELINQUENT TAX CONTRACT with the 2,628
county treasurer for the payment of the taxes, assessments, 2,629
penalties, interest, and charges found to be due and unpaid on 2,630
such land by the judgment of foreclosure, TOGETHER WITH THE COSTS 2,631
INCURRED IN THE PROCEEDING AS DETERMINED BY THE COURT. THE 2,632
EXECUTION OF A DELINQUENT TAX CONTRACT SHALL NOT STOP THE 2,633
PROSECUTION OF A PROCEEDING TO JUDGMENT. The undertaking 2,634
DELINQUENT TAX CONTRACT shall be paid as prescribed by section 2,636
323.31 of the Revised Code over a period not to exceed five years 2,637
beginning on the earliest date delinquent taxes that are the 2,640
subject of the undertaking were included in a certification under 2,641
section 5721.011 of the Revised Code; however, a person entering 2,642
into an undertaking who owns and occupies residential real
property may request, and the county treasurer shall allow, an 2,643
undertaking providing for payment in installments over a period 2,644
of no fewer than two years beginning on that date. The court 2,645
shall retain jurisdiction over the delinquent land until the 2,646
total amount set forth in the written undertaking is paid, 2,647
notwithstanding any conveyance of the land to another owner 2,648
64
during the period that the written undertaking is outstanding. 2,649
If any installment payment of UNDER a written undertaking 2,652
DELINQUENT TAX CONTRACT is not paid when due, the county 2,653
treasurer shall, at the time the payment is due and unpaid, 2,654
advise the court rendering the judgment of foreclosure, and the 2,655
court shall order such land sold for the amount of taxes, 2,656
assessments, penalties, interest, and charges then due and owing 2,657
on such land in the manner provided in section 5721.19 of the 2,658
Revised Code.
Upon the payment RECEIPT of each installment PAYMENT 2,661
pursuant to any written undertaking DELINQUENT TAX CONTRACT, the 2,662
county treasurer shall enter the amount of such payment on the 2,665
tax duplicate, crediting it to the items of taxes, assessments, 2,666
penalties, interest, and charges in the order in which such items 2,667
became due. The UPON REQUEST, THE county treasurer shall give a 2,669
receipt for the amount paid to the person paying it, in the form 2,670
prescribed by the tax commissioner. Such receipt shall show the 2,671
application of the payment made and the amount of delinquent 2,672
taxes, assessments, penalties, interest, and charges remaining 2,673
unpaid.
Sec. 5721.30. As used in sections 5721.30 to 5721.41 2,682
5721.42 of the Revised Code: 2,683
(A) "Tax certificate," "certificate," or "duplicate 2,685
certificate" means a document which may be issued as a physical 2,686
certificate, in book-entry form, or through an electronic medium, 2,687
at the discretion of the county treasurer. Such document shall 2,688
contain the information required by section 5721.31 of the 2,690
Revised Code and shall be prepared, transferred, or redeemed in
the manner prescribed by sections 5721.30 to 5721.41 of the 2,693
Revised Code. As used in those sections, "tax certificate," 2,694
"certificate," and "duplicate certificate" do not refer to the 2,696
delinquent land tax certificate or the delinquent vacant land tax
certificate issued under section 5721.13 of the Revised Code. 2,697
(B) "Certificate parcel" means the parcel of delinquent 2,699
65
land that is the subject of and is described in a tax 2,701
certificate.
(C) "Certificate holder" means a person who purchases a 2,703
tax certificate under section 5721.32 or 5721.33 of the Revised 2,705
Code, or a person to whom a tax certificate has been transferred 2,707
pursuant to section 5721.36 of the Revised Code.
(D) "Certificate purchase price" means, with respect to 2,709
the sale of tax certificates under sections 5721.32 and 5721.33 2,710
of the Revised Code, the amount equal to delinquent taxes, 2,713
assessments, penalties, and interest computed under section 2,715
323.121 of the Revised Code charged against a certificate parcel 2,716
at the time the tax certificate respecting that parcel is sold, 2,717
not including any delinquent taxes, assessments, penalties,
interest, and charges, the lien for which has been conveyed to a 2,718
certificate holder through a prior sale of a tax certificate 2,719
respecting that parcel; provided, however, that payment of the 2,720
certificate purchase price in a sale under section 5721.33 of the 2,721
Revised Code may be made wholly in cash or partially in cash and 2,723
partially by noncash consideration acceptable to the county
treasurer from the purchaser. In the event that any such noncash 2,724
consideration is delivered to pay a portion of the certificate 2,725
purchase price, such noncash consideration may be subordinate to 2,726
the rights of the holders of other obligations whose proceeds 2,727
paid the cash portion of the certificate purchase price. 2,728
"Certificate purchase price" also includes the amount of 2,730
the fee charged by the county treasurer to the purchaser of the 2,732
certificate under division (H) of section 5721.32 of the Revised 2,733
Code.
(E) With respect to a sale of tax certificates under 2,735
section 5721.32 of the Revised Code and except as provided in 2,736
division (E)(3) of this section, "certificate redemption price" 2,737
means the amount determined under division (E)(1) or (2) of this 2,738
section.
(1) During the first year after the date on which a tax 2,740
66
certificate is sold, the sum of the following: 2,741
(a) The certificate purchase price; 2,743
(b) The greater of the following: 2,745
(i) Interest, at the certificate rate of interest, 2,748
accruing during the certificate interest period on the 2,749
certificate purchase price;
(ii) Six per cent of the certificate purchase price. 2,752
(c) The fee charged by the county treasurer to the 2,755
purchaser of the certificate under division (H) of section 2,756
5721.32 of the Revised Code. 2,757
(2) After the first year after the date on which a tax 2,759
certificate is sold, the sum of the following: 2,760
(a)(i) If division (E)(1)(b)(i) applied during the first 2,764
year, the certificate purchase price; 2,765
(ii) If division (E)(1)(b)(ii) applied during the first 2,768
year, the sum of the certificate purchase price plus six per cent 2,769
of the certificate purchase price. 2,770
(b)(i) If division (E)(1)(b)(i) applied during the first 2,774
year, interest at the certificate rate of interest accruing 2,775
during the certificate interest period on the certificate 2,776
purchase price;
(ii) If division (E)(1)(b)(ii) applied during the first 2,779
year, interest at the certificate rate of interest, accruing 2,780
during the part of the certificate interest period that begins 2,781
one year after the date of the sale of the certificate, on the 2,782
sum of the certificate purchase price plus six per cent of the 2,783
certificate purchase price.
(c) The fee charged by the county treasurer to the 2,786
purchaser of the certificate under division (H) of section 2,787
5721.32 of the Revised Code.
(3) If the certificate rate of interest equals zero, the 2,789
certificate redemption price equals the certificate purchase 2,791
price plus the fee charged by the county treasurer to the
purchaser of the certificate under division (H) of section 2,792
67
5721.32 of the Revised Code.
(F) With respect to a sale of tax certificates under 2,794
section 5721.33 of the Revised Code, "certificate redemption 2,796
price" means the amount equal to the sum of the following: 2,797
(1) The certificate purchase price; 2,799
(2) Interest accrued on the certificate purchase price at 2,801
the certificate rate of interest from the date on which a tax 2,802
certificate is delivered through and including the day 2,803
immediately preceding the day on which the certificate redemption 2,804
price is paid;
(3) The fee, if any, charged by the county treasurer to 2,806
the purchaser of the certificate under division (J) of section 2,807
5721.33 of the Revised Code;
(4) Any other fees charged by any county office in 2,809
connection with the recording of tax certificates. 2,810
(G) "Certificate rate of interest" means the rate of 2,812
simple interest per year bid by the winning bidder in an auction 2,813
of a tax certificate held under section 5721.32 of the Revised 2,814
Code, or the rate of simple interest per year not to exceed 2,815
eighteen per cent per year fixed by the county treasurer with
respect to any tax certificate sold pursuant to a negotiated sale 2,817
under section 5721.33 of the Revised Code. 2,818
(H) "Cash" means United States currency, certified checks, 2,821
money orders, bank drafts, or electronic transfer of funds, and 2,822
excludes any other form of payment.
(I) "The date on which a tax certificate is sold," "the 2,824
date the certificate was sold," "the date the certificate is 2,825
purchased," and any other phrase of similar content mean, with 2,826
respect to a sale pursuant to an auction under section 5721.32 of 2,827
the Revised Code, the date designated by the county treasurer for
the submission of bids and, with respect to a negotiated sale 2,828
under section 5721.33 of the Revised Code, the date of delivery 2,829
of the tax certificates to the purchasers thereof pursuant to a 2,830
tax certificate sale/purchase agreement.
68
(J) "Purchaser of a tax certificate pursuant to section 2,832
5721.32 of the Revised Code" means the winning bidder in an 2,833
auction of a tax certificate held under section 5721.32 of the 2,834
Revised Code.
(K) "Certificate interest period" means, with respect to a 2,836
tax certificate sold under section 5721.32 of the Revised Code, 2,837
the period beginning on the date the certificate is purchased 2,839
and, with respect to a tax certificate sold under section 5721.33 2,840
of the Revised Code, the period beginning on the date of delivery 2,841
of the tax certificate, and in either case ending on one of the 2,842
following dates:
(1) In the case of foreclosure proceedings instituted 2,844
under section 5721.37 of the Revised Code, the date the 2,846
certificate holder submits a payment to the treasurer under 2,847
division (B) of that section;
(2) In the case of a certificate parcel redeemed under 2,850
division (A) or (C) of section 5721.38 of the Revised Code, the 2,851
date the owner of record of the certificate parcel, or any other 2,852
person entitled to redeem that parcel, pays to the county 2,853
treasurer or to the certificate holder, as applicable, the full 2,854
amount determined under that section. 2,855
(L) "County treasurer" means, with respect to the sale of 2,857
tax certificates under section 5721.32 of the Revised Code, the 2,858
county treasurer of a county having a population of at least two 2,859
hundred thousand according to the then most recent federal 2,860
decennial census and, with respect to the sale of tax
certificates under section 5721.33 of the Revised Code, the 2,861
county treasurer of a county having a population of at least one 2,862
million four hundred thousand according to the then most recent 2,864
federal decennial census.
(M) "Qualified trustee" means a trust company within the 2,866
state or a bank having the power of a trust company within the 2,867
state with a combined capital stock, surplus, and undivided 2,868
profits of at least one hundred million dollars. 2,869
69
(N) "Tax certificate sale/purchase agreement" means the 2,871
purchase and sale agreement described in division (C) of section 2,872
5721.33 of the Revised Code setting forth the certificate 2,873
purchase price, plus any applicable premium or less any 2,874
applicable discount, including, without limitation, the amount
thereof to be paid in cash and the amount and nature of any 2,875
noncash consideration, the date of delivery of the tax 2,876
certificates, and the other terms and conditions of the sale, 2,877
including, without limitation, the rate of interest that the tax 2,878
certificates shall bear.
(O) "Noncash consideration" means any form of 2,880
consideration other than cash, including, but not limited to, 2,881
promissory notes whether subordinate or otherwise. 2,882
(P) "Private attorney" means for purposes of section 2,884
5721.37 of the Revised Code, any attorney licensed to practice 2,885
law in this state, whether practicing with a firm of attorneys or 2,886
otherwise, whose license has not been revoked or otherwise 2,887
suspended and who brings foreclosure proceedings pursuant to
section 5721.37 of the Revised Code on behalf of a certificate 2,888
holder.
(Q) "Related certificate parcel" means, with respect to a 2,890
certificate holder, the certificate parcel with respect to which 2,891
the certificate holder has purchased and holds a tax certificate 2,892
pursuant to sections 5721.30 to 5721.41 of the Revised Code and, 2,893
with respect to a tax certificate, the certificate parcel against 2,894
which the tax certificate has been sold pursuant to those 2,895
sections.
Sec. 5721.31. (A) After receipt of a duplicate of the 2,904
delinquent land list compiled under section 5721.011 of the 2,905
Revised Code, or a delinquent land list compiled previously under 2,906
that section, for a county having a population of at least two 2,907
hundred thousand according to the most recent federal decennial 2,908
census, the county treasurer may select from the list parcels of 2,909
delinquent land the lien against which the county treasurer may 2,910
70
attempt to transfer by the sale of tax certificates under 2,911
sections 5721.30 to 5721.41 of the Revised Code. The county 2,912
treasurer may select only those eligible parcels for which taxes, 2,913
assessments, penalties, interest, and charges have not yet been 2,914
paid or for which a valid undertaking DELINQUENT TAX CONTRACT 2,915
under section 323.31 of the Revised Code is not in force. Each 2,917
certificate shall contain the same information as is required to 2,918
be contained in the delinquent land list. The county treasurer 2,919
shall compile a separate list, the list of parcels selected for 2,920
tax certificate sales, including the same information as is 2,921
required to be included in the delinquent land list. 2,922
Upon compiling the list of parcels selected for tax 2,924
certificate sales, the county treasurer may conduct a title 2,925
search for any parcel on the list. 2,926
(B)(1) When tax certificates are to be sold under section 2,928
5721.32 of the Revised Code with respect to parcels, the county 2,929
treasurer shall send written notice by certified or registered 2,931
mail to either the owner OF RECORD or all interested parties 2,933
DISCOVERABLE THROUGH A TITLE SEARCH, or both, of each parcel on
the list. A NOTICE TO AN OWNER SHALL BE SENT TO THE OWNER'S LAST 2,935
KNOWN TAX MAILING ADDRESS. The notice shall inform the owner or 2,936
interested parties that a tax certificate will be offered for 2,939
sale on the parcel, and that the owner or interested parties may 2,940
incur additional expenses as a result of the sale. 2,941
(2) When tax certificates are to be sold under section 2,943
5721.33 of the Revised Code with respect to parcels, the county 2,944
treasurer, at least ninety SIXTY days prior to the date of sale 2,946
of such tax certificates, shall send written notice of the sale
by certified or registered mail, or both, to the last known 2,947
TAX-MAILING address of the record owner of the property or parcel 2,949
and to all parties with an interest in the property that has been 2,950
recorded in the property records of the county pursuant to 2,951
section 317.08 of the Revised Code, the notice shall state that a
tax certificate will be offered for sale on the parcel, and that 2,953
71
the owner or interested parties may incur additional expenses as 2,954
a result of the sale.
(C) The county treasurer shall advertise the sale of tax 2,957
certificates under section 5721.32 of the Revised Code in a
manner or medium determined by the county treasurer, in the 2,960
county treasurer's discretion, to give reasonable notice to 2,961
parties interested in the purchase of tax certificates. The 2,963
county treasurer shall advertise the sale of tax certificates in
a newspaper of general circulation in the county, once a week for 2,964
three TWO consecutive weeks. The advertisement shall include the 2,966
date, the time, and the place of the public auction, descriptions 2,967
of the parcels, and the names of the owners of record of the 2,968
parcels.
(D) After the county treasurer has compiled the list of 2,970
parcels selected for tax certificate sales but before a tax 2,971
certificate respecting a parcel is sold, if the owner of record 2,972
of the parcel pays to the county treasurer in cash the full 2,973
amount of delinquent taxes, assessments, penalties, interest, and 2,974
charges then due and payable or enters into a valid undertaking 2,975
DELINQUENT TAX CONTRACT under section 323.31 of the Revised Code 2,976
to pay that amount, the owner of record of the parcel also shall 2,977
pay a fee in an amount prescribed by the treasurer to cover the 2,978
administrative costs of the treasurer under this section 2,979
respecting the parcel and credited to the tax certificate 2,980
administration fund.
(E) A tax certificate administration fund shall be created 2,983
in the county treasury of each county selling tax certificates 2,984
under sections 5721.30 to 5721.41 of the Revised Code. The fund 2,986
shall be administered by the county treasurer, and used solely 2,987
for the purposes of sections 5721.30 to 5721.41 of the Revised 2,989
Code. Any fee received by the treasurer under sections 5721.30 2,991
to 5721.41 of the Revised Code shall be credited to the fund, 2,994
except the bidder registration fee under division (B) of section 2,995
5721.32 of the Revised Code and the county prosecuting attorney's 2,998
72
fee under division (B)(3) of section 5721.37 of the Revised Code. 3,001
(F) The county treasurers of more than one county may 3,004
jointly conduct a regional sale of tax certificates under section 3,005
5721.32 of the Revised Code. A regional sale shall be held at a 3,007
single location in one county, where the tax certificates from 3,008
each of the participating counties shall be offered for sale at 3,009
public auction. Before the regional sale, each county treasurer 3,010
shall advertise the sale for the parcels in the treasurer's 3,011
county as required by division (C) of this section. At the 3,012
regional sale, tax certificates shall be sold on parcels from one 3,014
county at a time, with all of the certificates for one county 3,015
offered for sale before any certificates for the next county are 3,016
offered for sale.
(G) The tax commissioner shall prescribe the form of the 3,019
tax certificate under this section, and county treasurers shall 3,020
use the form prescribed by the commissioner. 3,021
Sec. 5721.32. (A) The sale of tax certificates by public 3,030
auction may be conducted at any time after completion of the 3,031
advertising of the sale under section 5721.31 of the Revised 3,033
Code, on the date and at the time and place designated in the 3,035
advertisements, and may be continued from time to time as the
county treasurer directs. The county treasurer may offer the tax 3,036
certificates for sale in blocks of tax certificates, consisting 3,037
of any number of tax certificates as determined by the county 3,038
treasurer.
(B)(1) The sale of tax certificates under this section 3,040
shall be conducted at a public auction by the county treasurer or 3,042
a designee of the county treasurer. 3,043
(2) No person shall be permitted to bid without completing 3,046
a bidder registration form, in the form prescribed by the tax 3,047
commissioner, and filing the form with the county treasurer prior 3,048
to the start of the auction, together with remittance of a 3,049
registration fee, in cash, of five hundred dollars. The bidder 3,050
registration form shall include a tax identification number of 3,051
73
the registrant. The registration fee is refundable at the end of
bidding on the day of the auction, unless the registrant is the 3,052
winning bidder for one or more tax certificates or one or more 3,053
blocks of tax certificates, in which case the fee may be applied 3,055
toward the deposit required by this section. 3,056
(C) At the auction, the county treasurer or the 3,058
treasurer's designee or agent shall begin the bidding at eighteen 3,060
per cent per year simple interest, and accept lower bids in even 3,061
increments of one-fourth of one per cent to the rate of zero per 3,062
cent. The county treasurer, designee, or agent shall award the 3,063
tax certificate to the person bidding the lowest certificate rate 3,064
of interest.
(D) The winning bidder shall pay the county treasurer a 3,066
cash deposit of at least ten per cent of the certificate purchase 3,067
price not later than the close of business on the day of the 3,068
sale. The winning bidder shall pay the balance and the fee 3,070
required under division (H) of this section not later than five 3,072
business days after the day on which the certificate is sold. If 3,073
the winning bidder fails to pay the balance and fee within the
prescribed time, the bidder forfeits the deposit, and the county 3,074
treasurer shall retain the tax certificate and may attempt to 3,075
sell it at any auction conducted at a later date. The county 3,076
treasurer shall deposit the forfeited deposit in the county 3,077
treasury to the credit of the tax certificate administration 3,078
fund.
(E) Upon receipt of the full payment of the certificate 3,081
purchase price from the purchaser, the county treasurer shall 3,082
issue the tax certificate and record the tax certificate sale by 3,083
marking on the tax certificate and into a tax certificate 3,084
register, the certificate purchase price, the certificate rate of 3,085
interest, the date the certificate was sold, and the name and 3,086
address of the certificate holder, which may be, upon receipt of 3,087
instructions from the purchaser, the secured party of the actual 3,088
purchaser, or an agent or custodian for the purchaser or secured 3,089
74
party. The county treasurer also shall transfer the tax 3,090
certificate to the certificate holder and, upon presentation to 3,091
the treasurer of instructions signed by the certificate 3,092
purchaser, shall record in the tax certificate register the name 3,093
and address of any secured party of the certificate purchaser 3,094
having a security interest in the tax certificate. Upon the
transfer of a tax certificate, the county treasurer shall credit 3,096
the proceeds from the sale to the items of taxes, assessments, 3,099
penalties, interest, and charges in the order in which those 3,100
items became due. Upon completion of the sale of a tax 3,101
certificate, the delinquent taxes, assessments, penalties, and
interest that make up the certificate purchase price are 3,102
transferred, and the superior lien of the state and its taxing 3,103
districts for those taxes, assessments, penalties, and interest 3,104
is conveyed intact to the certificate holder. 3,105
(F) If a tax certificate is offered for sale under this 3,107
section but is not sold, the county treasurer may strike the 3,108
corresponding certificate parcel from the list of parcels 3,109
selected for tax certificate sales. The lien for taxes, 3,110
assessments, charges, penalties, and interest against a parcel 3,111
stricken from the list thereafter may be foreclosed in the manner 3,112
prescribed by section 323.25, 5721.14, or 5721.18 of the Revised 3,113
Code unless, prior to the institution of such proceedings against 3,115
the parcel, the county treasurer restores the parcel to the list 3,116
of parcels selected for tax certificate sales.
(G) A certificate holder shall not be liable for damages 3,119
arising from a violation of sections 3737.87 to 3737.891 or 3,120
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., 3,121
or 6111. of the Revised Code, or a rule adopted or order, permit,
license, variance, or plan approval issued under any of those 3,122
chapters, that is or was committed by another person in 3,123
connection with the parcel for which the tax certificate is held. 3,124
(H) When selling a tax certificate under this section, the 3,127
county treasurer shall charge a fee to the purchaser of the 3,128
75
certificate. The treasurer shall set the fee at a reasonable 3,129
amount that covers the treasurer's costs of administering the 3,130
sale of the tax certificate. The treasurer shall deposit the fee 3,131
in the county treasury to the credit of the tax certificate 3,132
administration fund.
(I) After selling a tax certificate under this section, 3,135
the county treasurer shall send written notice by certified or 3,136
registered mail to the owner AT THE OWNER'S LAST KNOWN 3,137
TAX-MAILING ADDRESS of the certificate parcel. The notice shall 3,138
inform the owner that the tax certificate was sold, shall 3,139
describe the owner's options to redeem the parcel TAX 3,140
CERTIFICATE, including entering into a redemption payment plan 3,142
under division (C)(1) of section 5721.38 of the Revised Code, and 3,143
shall name the certificate holder and its secured party, if any. 3,145
(J) A tax certificate shall not be sold to the owner of 3,147
the certificate parcel. 3,148
Sec. 5721.34. (A) A county treasurer shall not sell any 3,158
tax certificate respecting a parcel of delinquent land upon which 3,159
the full amount of delinquent taxes, assessments, penalties, 3,160
interest, charges, and costs then due and payable have been paid, 3,161
or with respect to which a valid undertaking DELINQUENT TAX
CONTRACT under section 323.31 of the Revised Code to pay that 3,163
amount has been entered into, prior to the sale of the 3,164
certificate by the county treasurer. A certificate sold in 3,166
violation of this section is void.
(B) If, within sixty days after the date of the sale of a 3,168
tax certificate, the county treasurer discovers that the 3,169
certificate is void under division (A) of this section, the 3,171
holder of the void certificate is entitled to a refund of the 3,172
certificate purchase price, plus any applicable premium and less 3,173
any applicable discount, and the fee charged by the treasurer 3,174
under division (H) of section 5721.32 or division (J) of section 3,175
5721.33 of the Revised Code, as applicable. If the county 3,176
treasurer discovers after that sixty-day period SIXTY DAYS FROM 3,177
76
THE DATE OF SALE that a tax certificate is void, the holder of 3,179
the void certificate is entitled to a refund equal to the 3,180
certificate purchase price, plus any applicable premium and less
any applicable discount, and the treasurer's fee, plus interest 3,182
on the certificate purchase price, plus any applicable premium 3,183
and less any applicable discount, at the rate of five per cent 3,184
per year. The holder of a void certificate shall present the 3,185
certificate to the county treasurer to obtain the refund, and the 3,186
county auditor shall issue a warrant for the amount of the refund 3,187
from the undivided tax fund.
(C) With respect to a tax certificate sold under section 3,189
5721.32 of the Revised Code and found to be void under division 3,190
(A) of this section, in addition to the remedies available under 3,191
division (B) of this section, the county treasurer may, with the 3,192
approval of the certificate holder, substitute for such tax 3,193
certificate or portion thereof another tax certificate that has a 3,194
value equivalent to the value of the tax certificate found to be 3,195
void. Whenever a tax certificate of such equivalent value is to
be substituted for a tax certificate that has been found to be 3,196
void, the county treasurer shall provide written notice of the 3,197
intention to substitute such tax certificate of equivalent value 3,198
to any person required to be notified under division (K)(I) of 3,199
section 5721.32 of the Revised Code.
(D) IF AN APPLICATION FOR THE EXEMPTION FROM AND REMISSION 3,201
OF TAXES MADE UNDER SECTION 5715.27 OF THE REVISED CODE IS 3,202
GRANTED WITH RESPECT TO A PARCEL WITH RESPECT TO WHICH A TAX 3,203
CERTIFICATE HAS BEEN SOLD, THE TAX CERTIFICATE IS VOID IF THE 3,204
AMOUNT OF TAXES REMITTED EXCEEDS THE AMOUNT OF DELINQUENT TAXES 3,205
INCLUDED IN THE CERTIFICATE PURCHASE PRICE. IF THE AMOUNT OF 3,206
DELINQUENT TAXES INCLUDED IN THE CERTIFICATE PURCHASE PRICE
EXCEEDS THE AMOUNT OF TAXES REMITTED, THE COUNTY TREASURER SHALL 3,207
REFUND THE EXCESS TO THE CERTIFICATE HOLDER, TOGETHER WITH 3,208
INTEREST ON SUCH EXCESS AT THE RATE OF FIVE PER CENT PER YEAR. 3,209
Sec. 5721.36. (A)(1) Except as otherwise provided in 3,218
77
division (A)(2) of this section, the purchaser of a tax 3,219
certificate SOLD AS PART OF A BLOCK SALE pursuant to section 3,221
5721.32 or OF THE REVISED CODE MAY TRANSFER THE CERTIFICATE TO 3,222
ANY PERSON, AND ANY OTHER PURCHASER OF A TAX CERTIFICATE PURSUANT 3,223
TO SECTION 5721.32 OR 5721.33 of the Revised Code may transfer 3,224
the certificate to any person, except the owner of the 3,227
certificate parcel or any corporation, partnership, or
association in which such owner has an interest, and the. THE 3,229
transferee of a tax certificate subsequently may transfer the 3,230
certificate to any other person, except the owner of the 3,231
certificate parcel or any corporation, partnership, or 3,233
association in which such owner has an interest TO WHOM THE 3,234
PURCHASER COULD HAVE TRANSFERRED THE CERTIFICATE. The transferor 3,236
of a tax certificate shall endorse the certificate and shall 3,237
swear to the endorsement before a notary public or other officer 3,238
empowered to administer oaths. The transferee shall present the 3,239
endorsed certificate and a notarized copy of a valid form of 3,240
identification showing the transferee's taxpayer identification 3,242
number to the county treasurer that prepared and sold OF THE 3,243
COUNTY WHERE the certificate IS REGISTERED, who shall, upon 3,245
payment of a fee of twenty dollars to cover the costs associated 3,247
with the transfer of a tax certificate, enter upon the register 3,248
of certificate holders opposite the certificate entry the name 3,249
and address of the transferee, the date of entry, and, upon 3,251
presentation to the treasurer of instructions signed by the 3,252
transferee, the name and address of any secured party of the 3,253
transferee having an interest in the tax certificate. The 3,254
treasurer shall deposit the fee in the county treasury to the 3,255
credit of the tax certificate administration fund. 3,256
Except as otherwise provided in division (A)(2) of this 3,259
section, no request for foreclosure or notice of intent to 3,260
foreclose, as the case may be, shall be filed by any person other 3,261
than the person shown on the register to be the certificate 3,262
holder or a private attorney for that person properly authorized 3,263
78
to act in that person's behalf.
(2) Upon registration of a security interest with the 3,265
county treasurer as provided in section 5721.32 or 5721.33 of the 3,267
Revised Code, both of the following apply: 3,269
(a) No purchaser or transferee of a tax certificate may 3,272
transfer that tax certificate except upon presentation to the 3,273
treasurer of instructions signed by the secured party authorizing 3,274
such action.
(b) Only the secured party may issue a request for 3,277
foreclosure or notice of intent to foreclose concerning that tax 3,278
certificate.
(B)(1) Application may be made to the county treasurer for 3,280
a duplicate certificate if a certificate is alleged by affidavit 3,281
to have been lost or destroyed. The treasurer shall issue a 3,282
duplicate certificate, upon payment of a fee of twenty dollars to 3,283
cover the costs of issuing the duplicate certificate. The 3,284
treasurer shall deposit the fee in the county treasury to the 3,285
credit of the tax certificate administration fund.
(2) The duplicate certificate shall be plainly marked or 3,287
stamped "duplicate." 3,288
(3) The treasurer shall enter the fact of the duplicate in 3,290
the register of certificate holders. 3,291
Sec. 5721.37. (A)(1) With respect to a tax certificate 3,300
purchased under section 5721.32 of the Revised Code, OR SECTION 3,301
5721.42 OF THE REVISED CODE IN COUNTIES TO WHICH SECTION 5721.32 3,302
OF THE REVISED CODE APPLIES, at any time after one year from the 3,304
date shown on the tax certificate as the date the tax certificate 3,305
was sold, and not later than three years after that date, the 3,307
certificate holder may file with the county treasurer a request 3,309
for foreclosure on a form prescribed by the tax commissioner and 3,310
provided by the county treasurer, provided the parcel has not yet 3,311
been redeemed under division (A) or (C) of section 5721.38 of the 3,312
Revised Code. 3,313
(2) With respect to a tax certificate purchased under 3,315
79
section 5721.33 of the Revised Code, OR SECTION 5721.42 OF THE 3,316
REVISED CODE IN COUNTIES TO WHICH SECTION 5721.33 OF THE REVISED 3,317
CODE APPLIES, at any time after one year from the date shown on 3,318
the tax certificate as the date the tax certificate was sold, and 3,320
not later than three years after that date or any extension of 3,321
that date pursuant to division (C)(2) of section 5721.38 of the 3,323
Revised Code, a private attorney on behalf of the certificate 3,324
holder may file with the county treasurer a notice of intent to 3,325
foreclose on a form prescribed by the tax commissioner and 3,326
provided by the county treasurer, provided the parcel has not yet 3,327
been redeemed under division (A) or (C) of section 5721.38 of the 3,328
Revised Code.
(3) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE 3,330
A TAX CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE 3,331
CERTIFICATE WAS SOLD FILES A PETITION IN BANKRUPTCY, THE COUNTY 3,333
TREASURER SHALL NOTIFY THE CERTIFICATE HOLDER BY ORDINARY 3,334
FIRST-CLASS OR CERTIFIED MAIL OF THE FILING OF THE PETITION, AND 3,335
THE LAST DAY ON WHICH THE CERTIFICATE HOLDER MAY FILE A REQUEST 3,336
FOR FORECLOSURE SHALL BE THE LATER OF THREE YEARS FROM THE DATE
THE CERTIFICATE WAS SOLD OR ONE HUNDRED EIGHTY DAYS AFTER THE 3,337
BANKRUPTCY CASE IS CLOSED. 3,338
(4) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE 3,340
A TAX CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE 3,341
CERTIFICATE WAS SOLD APPLIES FOR AN EXEMPTION UNDER CHAPTER 5709. 3,342
OF THE REVISED CODE, THE COUNTY TREASURER SHALL NOTIFY THE 3,343
CERTIFICATE HOLDER BY ORDINARY FIRST-CLASS OR CERTIFIED MAIL OF 3,344
THE DETERMINATION OF THE APPLICATION, AND THE LAST DAY ON WHICH 3,345
THE CERTIFICATE HOLDER MAY FILE A REQUEST FOR FORECLOSURE SHALL 3,346
BE THE LATER OF THREE YEARS FROM THE DATE THE CERTIFICATE WAS 3,347
SOLD OR FORTY-FIVE DAYS AFTER NOTICE OF THE DETERMINATION WAS
MAILED. 3,348
(B) Along with a request filed under division (A)(1) of 3,350
this section, or a notice of intent to foreclose filed under 3,351
division (A)(2) of this section and prior to the transfer of 3,352
80
title in connection with foreclosure proceedings filed under 3,353
division (F) of this section, the certificate holder shall submit 3,355
a payment to the treasurer equal to the sum of the following: 3,356
(1) The certificate redemption prices of any other prior 3,358
ALL OUTSTANDING tax certificates that have been sold on the 3,359
parcel, OTHER THAN TAX CERTIFICATES HELD BY THE PERSON REQUESTING 3,360
FORECLOSURE;
(2) Any prior delinquent taxes, assessments, penalties, 3,362
interest, and charges that are charged against the certificate 3,363
parcel that is the subject of the foreclosure proceedings and 3,364
that are not covered by a tax certificate; 3,365
(3) If the foreclosure proceedings are filed by the county 3,367
prosecuting attorney pursuant to section 323.25, 5721.14, or 3,368
5721.18 of the Revised Code, a fee in the amount prescribed by 3,370
the county prosecuting attorney to cover the prosecuting 3,371
attorney's legal costs incurred in the foreclosure proceeding; 3,372
(4) If the foreclosure proceedings are filed by a private 3,374
attorney on behalf of the certificate holder pursuant to division 3,375
(F) of this section, any other prior liens. 3,376
(C)(1) With respect to a certificate purchased under 3,378
section 5721.32 of the Revised Code, if the certificate parcel 3,379
has not been redeemed, the county treasurer, WITHIN FIVE DAYS OF 3,380
RECEIVING A FORECLOSURE REQUEST, shall provide certification to 3,382
INFORM the county prosecuting attorney that the parcel has not 3,383
been redeemed and that the certificate holder has made a SHALL 3,384
PROVIDE A COPY OF THE foreclosure request. Within ninety days of 3,386
receiving that certification THE COPY OF THE FORECLOSURE REQUEST, 3,387
the prosecuting attorney shall commence a foreclosure proceeding 3,389
in the name of the county treasurer in the manner provided under
section 323.25, 5721.14, or 5721.18 of the Revised Code, to 3,390
foreclose the lien vested in the certificate holder by the 3,391
certificate. The prosecuting attorney shall attach to the 3,392
complaint the county treasurer's certification that the parcel 3,393
has not been redeemed.
81
(2) With respect to a certificate purchased under section 3,395
5721.33 of the Revised Code, if the certificate parcel has not 3,397
been redeemed, the county treasurer shall provide certification 3,398
to the private attorney that the parcel has not been redeemed. 3,399
After receipt of that certification, the private attorney may
commence a foreclosure proceeding in the name of the certificate 3,400
holder in the manner provided under division (F) of this section, 3,401
to foreclose the lien vested in the certificate holder by the 3,402
certificate. The private attorney shall attach to the complaint 3,403
the county treasurer's certification that the parcel has not been 3,404
redeemed.
(D) The county treasurer shall credit the amount received 3,407
under division (B)(1) of this section to the tax certificate 3,409
redemption fund. The tax certificates respecting the payment 3,410
shall be redeemed as provided in division (E) of section 5721.38 3,411
of the Revised Code. The amount received under division (B)(2) 3,413
of this section shall be distributed to the taxing districts to 3,414
which the delinquencies are owed. The treasurer shall deposit 3,415
the fee received under division (B)(3) of this section in the 3,417
county treasury to the credit of the delinquent tax and 3,418
assessment collection fund. The amount received under division 3,419
(B)(4) of this section shall be distributed to the holder of the 3,420
prior lien. 3,421
(E)(1) If, in the case of a certificate purchased under 3,423
section 5721.32 of the Revised Code, the certificate holder does 3,424
not file with the county treasurer a request for foreclosure 3,426
along with the required payment within three years after the date 3,427
shown on the tax certificate as the date the certificate was 3,428
sold, and during that period the parcel is not redeemed or 3,429
foreclosed upon, the certificate holder's lien against the parcel 3,430
for the amount of delinquent taxes, assessments, penalties, 3,431
interest, and charges that make up the certificate purchase price 3,432
is canceled.
(2) If, in the case of a certificate purchased under 3,434
82
section 5721.33 of the Revised Code, the certificate holder does 3,435
not file with the county treasurer a notice of intent to 3,436
foreclose with respect to a certificate parcel within three years
after the date shown on the tax certificate as the date the 3,437
certificate was sold or any extension of that date pursuant to 3,438
division (C)(2) of section 5721.38 of the Revised Code, and 3,439
during that period the parcel is not redeemed, the certificate 3,440
holder's lien against the parcel for the amount of delinquent
taxes, assessments, penalties, interest, and charges that make up 3,441
the certificate purchase price is canceled. 3,442
(F) With respect to tax certificates purchased under 3,444
section 5721.33 of the Revised Code, upon the delivery to the 3,445
certificate holder by the county treasurer of the certification 3,446
provided for under division (C)(2) of this section, a private 3,447
attorney may institute a foreclosure proceeding under this 3,448
division in the name of the certificate holder to foreclose such
holder's lien, in any court with jurisdiction, unless the 3,449
certificate redemption price is paid prior to the time a 3,450
complaint is filed. The attorney shall prosecute the proceeding 3,451
to final judgment and satisfaction, whether through sale of the
property or the vesting of title and possession in the 3,452
certificate holder. If there is a copy of a written undertaking 3,453
under section 323.31 of the Revised Code attached to the tax 3,455
certificate or if a copy of such an undertaking is received from 3,456
the county treasurer prior to the commencement of the proceeding 3,457
under this division, the attorney shall not institute the 3,458
proceeding under this division, unless the attorney receives a 3,459
certification of the treasurer that such undertaking has become 3,460
void in accordance with section 323.31 of the Revised Code. 3,461
The foreclosure proceedings under this division, except as 3,463
otherwise provided in this division, shall be instituted and 3,464
prosecuted in the same manner as is provided by law for the 3,465
foreclosure of mortgages on land, except that, if service by 3,466
publication is necessary, such publication shall be made once a 3,467
83
week for three consecutive weeks and the service shall be
complete at the expiration of three weeks after the date of the 3,468
first publication.
Any notice given under this division shall include the name 3,470
of the owner of the parcel as last set forth in the records of 3,471
the county recorder, the owner's last known mailing address, the 3,472
address of the subject parcel if different from that of the 3,473
owner, and a complete legal description of the subject parcel. 3,474
In any county that has adopted a permanent parcel number system, 3,475
such notice may include the permanent parcel number in addition
to a complete legal description. 3,476
It is sufficient, having been made a proper party to the 3,478
foreclosure proceeding, for the certificate holder to allege in 3,479
such holder's complaint that the tax certificate has been duly 3,480
purchased by the certificate holder, that the certificate 3,481
redemption price appearing to be due and unpaid is due and 3,482
unpaid, and that there is a lien against the property described
in the tax certificate, without setting forth in such holder's 3,483
complaint any other special matter relating to the foreclosure 3,485
proceeding. The prayer of the complaint shall be that the court 3,486
issue an order that the property be sold by the sheriff or, if 3,487
the action is in the municipal court, by the bailiff, in the
manner provided in section 5721.19 of the Revised Code, unless 3,488
the complaint includes an appraisal by an independent appraiser 3,489
acceptable to the court that the value of the certificate parcel 3,490
is less than the certificate purchase price. In that case, the 3,491
prayer of the complaint shall be that fee simple title to the
property be transferred to and vested in the certificate holder 3,492
free and clear of all subordinate liens. 3,493
In the foreclosure proceeding, the certificate holder may 3,495
join in one action any number of tax certificates relating to the 3,496
same owner, provided that all parties on each of the tax 3,497
certificates are identical as to name and priority of interest. 3,498
However, the decree for each tax certificate shall be rendered 3,499
84
separately and any proceeding may be severed, in the discretion
of the court, for the purpose of trial or appeal. The court 3,500
shall make such order for the payment of all costs related 3,501
directly or indirectly to the redemption of the tax certificate, 3,502
including, without limitation, attorney's fees of the holder's 3,503
attorney, as is considered proper. The tax certificate purchased 3,504
by the certificate holder is presumptive evidence in all courts
and in all proceedings, including, without limitation, at the 3,505
trial of the foreclosure action, of the amount and validity of 3,506
the taxes, assessments, charges, penalties by the court and added 3,507
to such principal amount, and interest appearing due and unpaid 3,508
and of their nonpayment.
(G) For purposes of this section: 3,510
(1) "Prior tax certificates" and "prior delinquent taxes, 3,512
assessments, penalties, interest, and charges" mean tax 3,513
certificates and delinquent taxes, assessments, penalties, 3,514
interest, and charges, the liens with respect to which attached 3,515
to the certificate parcel prior to the attachment of the lien
with respect to the tax certificate that is the subject of the 3,516
foreclosure proceedings. 3,517
(2) "Prior liens" means liens that are prior in right to 3,519
the lien with respect to the tax certificate that is the subject 3,520
of the foreclosure proceedings. 3,521
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER 3,523
WHO CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE 3,524
PURCHASER AT THE TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF 3,525
THE SALE, SHALL PREPARE AND RECORD THE DEED CONVEYING THE TITLE 3,526
TO THE PARCEL TO THE PURCHASER.
Sec. 5721.38. (A) At any time prior to the commencement 3,536
of foreclosure proceedings under section 5721.37 of the Revised 3,537
Code by the submitting of the payment to the county treasurer by 3,538
the certificate holder TO INITIATE FORECLOSURE PROCEEDINGS under 3,539
division (B) of that section 5721.37 OF THE REVISED CODE, the 3,540
owner of record of the certificate parcel, or any other person 3,542
85
entitled to redeem that parcel, may redeem the parcel by paying 3,543
to the county treasurer an amount equal to the total of the 3,544
certificate redemption prices of all tax certificates respecting 3,545
that parcel plus the sum of taxes, assessments, penalties, 3,546
charges, and interest charged against the parcel that have become 3,547
due and payable since the date the last certificate was sold. 3,548
(B) At any time after the commencement of PAYMENT TO THE 3,550
COUNTY TREASURER BY THE CERTIFICATE HOLDER TO INITIATE 3,551
foreclosure proceedings under section 5721.37 of the Revised Code 3,553
by the submitting of the payment to the county treasurer by the
certificate holder under division (B) of that section and prior 3,555
to the filing of the entry of confirmation of sale of a 3,556
certificate parcel under foreclosure proceedings filed by the
county prosecuting attorney or prior to the decree conveying 3,558
title to the certificate holder as provided for in division (F) 3,559
of section 5721.37 of the Revised Code, the owner of record of
the certificate parcel or any other person entitled to redeem 3,561
that parcel may redeem the parcel by paying to the county 3,562
treasurer the amount described in division (A) of this section 3,563
plus interest on the certificate purchase price for each tax 3,564
certificate sold respecting the parcel at the rate of eighteen 3,565
per cent per year for the period beginning on the day on which 3,566
the payment was submitted by the certificate holder, together
with an amount equal to the sum of the prosecuting attorney's fee 3,568
under division (C)(1) of section 5721.37 of the Revised Code if 3,569
the tax certificate was purchased under section 5721.32 of the 3,570
Revised Code, and any other costs and fees of the proceeding
allocable to the certificate parcel as determined by the court. 3,571
UPON RECEIPT OF SUCH PAYMENTS, THE COUNTY TREASURER SHALL REFUND 3,572
THE PAYMENT MADE BY THE CERTIFICATE HOLDER TO INITIATE 3,573
FORECLOSURE PROCEEDINGS.
(C)(1) During the period beginning on the date a tax 3,575
certificate is sold under section 5721.32 of the Revised Code and 3,576
ending one year from that date, THE COUNTY TREASURER MAY ENTER 3,577
86
INTO A REDEMPTION PAYMENT PLAN WITH the owner of record of the 3,578
certificate parcel, or any other person entitled to redeem that 3,581
parcel, may enter into a redemption payment plan with the county 3,582
treasurer. The plan shall require the owner or other person to 3,583
pay the certificate redemption price for the tax certificate in 3,584
installments, with the final installment due no later than one 3,585
year after the date the tax certificate is sold. THE CERTIFICATE 3,587
HOLDER MAY AT ANY TIME, BY WRITTEN NOTICE TO THE COUNTY
TREASURER, AGREE TO ACCEPT INSTALLMENTS COLLECTED TO THE DATE OF 3,589
NOTICE AS PAYMENT IN FULL. RECEIPT OF SUCH NOTICE BY THE 3,590
TREASURER SHALL CONSTITUTE SATISFACTION OF THE PAYMENT PLAN AND 3,591
REDEMPTION OF THE TAX CERTIFICATE.
(2) During the period beginning on the date a tax 3,593
certificate is sold under section 5721.33 of the Revised Code and 3,594
ending on the date the decree is rendered on the foreclosure 3,596
proceeding under division (F) of section 5721.37 of the Revised 3,597
Code, the owner of record of the certificate parcel, or any other 3,598
person entitled to redeem that parcel, may enter into a 3,599
redemption payment plan with the certificate holder and all 3,600
secured parties of the certificate holder. The plan shall 3,601
require the owner or other person to pay the certificate 3,602
redemption price for the tax certificate, an administrative fee 3,603
not to exceed one hundred dollars per year, and the actual fees 3,604
and costs incurred, in installments, with the final installment
due no later than three years after the date the tax certificate 3,605
is sold. The certificate holder shall give written notice of the 3,606
plan to the applicable county treasurer within sixty days after 3,607
entering into the plan and written notice of default under the 3,608
plan within ninety days after the default. If such a plan is 3,609
entered into, the time period for filing a notice of intent to
foreclose under section 5721.37 of the Revised Code is extended 3,610
by the length of time the plan is in effect and not in default. 3,611
(D)(1) Immediately upon receipt of full payment under 3,614
division (A) or (B) of this section, the county treasurer shall 3,615
87
make an entry to that effect in the tax certificate register and 3,616
notify each certificate holder by certified mail, return receipt 3,617
requested, that the parcel has been redeemed and the lien 3,618
canceled and that the tax certificates may be redeemed. The 3,619
county treasurer shall deposit into the tax certificate 3,620
redemption fund created in the county treasury an amount equal to 3,621
the total of the certificate redemption prices, together with 3,622
interest on the certificate purchase price for each tax 3,623
certificate sold respecting the parcel at the rate of eighteen 3,624
per cent per year paid under division (B) of this section for the 3,625
period beginning when the payment was submitted by the
certificate holder under division (B) of section 5721.37 of the 3,626
Revised Code and ending when the parcel was redeemed. The county 3,627
treasurer shall administer the fund for the purpose of redeeming 3,628
tax certificates. Interest earned on the fund shall be credited 3,629
to the county general fund.
(2) If a redemption payment plan is entered into pursuant 3,631
to division (C)(1) of this section, the county treasurer 3,632
immediately shall notify each certificate holder by certified 3,633
mail, return receipt requested, of the terms of the plan. 3,634
Installment payments made pursuant to the plan shall be deposited 3,635
in the tax certificate redemption fund. Any overpayment of the 3,637
installments shall be refunded to the person responsible for
causing the overpayment if the person applies for a refund under 3,638
this section. If the person responsible for causing the 3,639
overpayment fails to apply for a refund under this section within 3,640
five years from the date the plan is satisfied, an amount equal 3,641
to the overpayment shall be deposited into the general fund of 3,642
the county.
Upon satisfaction of the plan, the county treasurer shall 3,645
indicate in the tax certificate register that the plan has been 3,646
satisfied, and shall notify each certificate holder by certified 3,647
mail, return receipt requested, that the plan has been satisfied 3,648
and that tax certificates may be redeemed. 3,649
88
If a plan becomes void, the county treasurer immediately 3,652
shall notify each certificate holder by certified mail, return 3,653
receipt requested. If a certificate holder files a request for
foreclosure under section 5721.37 of the Revised Code, upon the 3,654
confirmation FILING of sale resulting from the REQUEST FOR 3,656
foreclosure, any money paid under the plan prior to its becoming 3,658
void shall be applied to payment as prescribed under divisions 3,659
(A), (B), and (C) of section 5721.39 of the Revised Code. Any 3,661
residue remaining after such payment shall be disposed of under 3,662
section 5721.20 of the Revised Code REFUNDED TO THE TAXPAYER. 3,663
(E) To redeem a tax certificate with respect to which 3,665
payment has been made in full under division (A), (B), or (C)(1) 3,667
of this section, the certificate holder shall present the tax 3,669
certificate to the county treasurer, who shall prepare the 3,670
redemption information. Upon presentation, the county auditor 3,671
shall draw a warrant on the tax certificate redemption fund in 3,672
the amount of the certificate redemption price. For a parcel 3,673
that was redeemed under division (B) of this section, the 3,674
certificate holder who paid the amounts under division (B) of 3,676
section 5721.37 of the Revised Code shall be reimbursed for those 3,678
amounts, together with interest at the rate of eighteen per cent 3,679
per year on the amount paid under division (B)(1) of that section 3,680
for the period beginning when the payment was submitted by the 3,681
certificate holder under division (B) of that section and ending 3,683
when the parcel was redeemed. The treasurer shall mark all 3,684
copies of the tax certificate "redeemed" and return the 3,685
certificate to the certificate holder. The canceled certificate 3,686
shall serve as a receipt evidencing redemption of the tax 3,687
certificate. If a certificate holder fails to redeem a tax 3,688
certificate within five years after notice is served under 3,689
division (D) of this section that tax certificates may be
redeemed, an amount equal to the certificate redemption price 3,691
shall be deposited into the general fund of the county. 3,692
Sec. 5721.39. In its judgment of foreclosure rendered with 3,702
89
respect to actions filed pursuant to section 5721.37 of the
Revised Code, the court shall enter a finding with respect to the 3,704
certificate parcel of the amount of the sum of the certificate 3,705
redemption prices respecting all the tax certificates sold
against the parcel; interest on the certificate purchase prices 3,707
of those certificates at the rate of eighteen per cent per year
for the period beginning on the day on which the payment was 3,708
submitted by the certificate holder under division (B) of section 3,709
5721.37 of the Revised Code; any delinquent taxes, assessments, 3,712
penalties, interest, and charges on the parcel that are not 3,713
covered by a tax certificate; and fees and costs incurred in the
foreclosure proceeding instituted against the parcel, including, 3,714
without limitation, the fees and costs of the prosecuting 3,716
attorney represented by the fee paid under division (B)(3) of 3,717
section 5721.37 of the Revised Code or the fees and costs of the 3,719
private attorney representing the certificate holder, and charges 3,720
paid or incurred in procuring title searches and abstracting 3,721
services relative to the subject premises. The court may order
the certificate parcel to be sold, without appraisal, in the 3,723
manner provided for in division (F) of section 5721.37 of the 3,724
Revised Code and as set forth in the prayer of the complaint, for
not less than the amount of its finding, or, in the event that 3,725
the court finds that the value of the certificate parcel is less 3,727
than the certificate purchase price, the court may, as prayed for 3,728
in the complaint, issue a decree transferring fee simple title
free and clear of all subordinate liens to the certificate 3,729
holder. A decree of the court transferring such fee simple title 3,730
to the certificate holder is forever a bar to all rights of 3,731
redemption with respect to the certificate parcel.
Each certificate parcel shall be advertised and sold by the 3,734
officer to whom the order of sale is directed in the manner
provided by law for the sale of real property on execution. The 3,735
advertisement for sale of certificate parcels shall be published 3,736
once a week for three consecutive weeks and shall include the 3,737
90
date on which a second sale will be conducted if no bid is 3,738
accepted at the first sale. Any number of parcels may be 3,739
included in one advertisement. 3,740
Whenever the officer charged to conduct the sale offers a 3,743
certificate parcel for sale and no bids are made equal to at 3,744
least the amount of the court's finding, the officer shall 3,745
adjourn the sale of the parcel to the second date that was
specified in the advertisement of sale. The second sale shall be 3,747
held at the same place and commence at the same time as set forth 3,748
in the advertisement of sale. The officer shall offer any parcel 3,749
not sold at the first sale. Upon the conclusion of any sale, or 3,750
if any parcel remains unsold after being offered at two sales, 3,751
the officer conducting the sale shall report the results to the 3,752
court.
Upon the confirmation of a sale, the proceeds of the sale 3,755
shall be applied as follows:
(A) The fees and costs incurred in the proceeding filed 3,757
against the parcel pursuant to section 5721.37 of the Revised 3,759
Code, not including the county prosecutor's costs covered by the 3,760
fee paid by the certificate holder under division (B)(3) of that 3,761
section, shall be paid first.
(B) Following the payment required by division (A) of this 3,764
section, the certificate holder that requested the foreclosure 3,765
shall be paid the sum of the amount found due for the certificate 3,766
redemption prices of all the tax certificates sold against the
parcel; any premium paid by the certificate holder at the time of 3,767
purchase; interest on the certificate purchase prices of those 3,769
certificates at the rate of eighteen per cent per year beginning
on the day on which the payment was submitted by the certificate 3,770
holder under division (B) of section 5721.37 of the Revised Code 3,771
and ending on the day of the sale; and the amounts paid by the 3,772
certificate holder under divisions (B)(2) and (3) of section 3,773
5721.37 of the Revised Code.
(C) Following the payment required by division (B) of this 3,776
91
section, any amount due for taxes, assessments, charges, 3,777
penalties, and interest not covered by the tax certificate 3,778
holder's payment under division (B)(2) of section 5721.37 of the 3,779
Revised Code shall be paid, including all taxes, assessments,
charges, penalties, and interest payable subsequent to the entry 3,780
of the finding and prior to the transfer of the deed of the 3,781
parcel to the purchaser following confirmation of sale. If the 3,782
proceeds available for distribution pursuant to this division are 3,783
insufficient to pay the entire amount of those taxes, 3,784
assessments, charges, penalties, and interest, the proceeds shall 3,785
be paid to each claimant in proportion to the amount of those 3,786
taxes, assessments, charges, penalties, and interest that each is 3,787
due, and those taxes, assessments, charges, penalties, and 3,788
interest are deemed satisfied AND SHALL BE REMOVED FROM THE TAX 3,789
DUPLICATE.
Any residue of money from proceeds of the sale shall be 3,791
disposed of as prescribed by section 5721.20 of the Revised Code. 3,793
Unless the parcel previously was redeemed pursuant to 3,795
section 5721.25 or 5721.38 of the Revised Code, upon the filing 3,797
of the entry of confirmation of sale, the title to the parcel is 3,798
incontestable in the purchaser and is free and clear of all liens 3,799
and encumbrances, except a federal tax lien notice of which is 3,800
properly filed in accordance with section 317.09 of the Revised 3,801
Code prior to the date that a foreclosure proceeding is 3,802
instituted pursuant to section 5721.37 of the Revised Code, which 3,803
lien was foreclosed in accordance with 28 U.S.C.A. 2410(c), and 3,804
the easements and covenants of record running with the land or 3,805
lots that were created prior to the time the taxes or 3,806
assessments, for the nonpayment of which a tax certificate was 3,807
issued and the parcel sold at foreclosure, became due and 3,808
payable.
The title shall not be invalid because of any irregularity, 3,811
informality, or omission of any proceedings under this chapter, 3,812
or in any processes of taxation, if such irregularity, 3,813
92
informality, or omission does not abrogate the provision for 3,814
notice to holders of title, lien, or mortgage to, or other 3,815
interests in, such foreclosed parcels, as prescribed in this 3,816
chapter.
Sec. 5721.42. A CERTIFICATE HOLDER, NOT LESS THAN SIXTY 3,818
NOR MORE THAN NINETY DAYS FOLLOWING THE DATE SET BY SECTION 3,820
323.12 OR 323.17 OR DIVISION (F)(1) OF SECTION 4503.06 OF THE 3,821
REVISED CODE FOR THE PAYMENT OF THE SECOND INSTALLMENT OF CURRENT 3,822
TAXES, MAY PAY ALL DELINQUENT TAXES, ASSESSMENTS, PENALTIES, 3,823
INTEREST, AND CHARGES ON THE RELATED CERTIFICATE PARCEL, THE LIEN
AGAINST WHICH HAS NOT BEEN TRANSFERRED BY THE SALE OF A TAX 3,824
CERTIFICATE. THE AMOUNT OF THE PAYMENT SHALL CONSTITUTE A 3,825
SEPARATE LIEN AGAINST THE CERTIFICATE PARCEL THAT SHALL BE 3,826
EVIDENCED BY THE ISSUANCE BY THE TREASURER TO THE CERTIFICATE 3,827
HOLDER OF AN ADDITIONAL TAX CERTIFICATE WITH RESPECT TO THE
DELINQUENT TAXES, ASSESSMENTS, PENALTIES, INTEREST, AND FEES SO 3,828
PAID ON THE RELATED CERTIFICATE PARCEL. THE AMOUNT OF THE 3,829
PAYMENT AS SET FORTH IN THE TAX CERTIFICATE SHALL EARN INTEREST 3,830
AT THE RATE OF EIGHTEEN PER CENT PER YEAR. THE CERTIFICATE 3,831
HOLDER OF THE MOST RECENTLY ISSUED TAX CERTIFICATE HAS THE FIRST 3,832
RIGHT TO PAY ANY CURRENT DELINQUENT TAXES, WHICH RIGHT SHALL BE
EXERCISED, IF AT ALL, WITHIN NINETY DAYS AFTER THE DATE SET BY 3,833
SECTION 323.12 OR 323.17 OR DIVISION (F)(1) OF SECTION 4503.06 OF 3,834
THE REVISED CODE FOR THE PAYMENT OF THE SECOND INSTALLMENT OF 3,835
CURRENT TAXES. 3,836
Section 2. That existing sections 321.45, 323.121, 3,838
323.132, 323.15, 323.25, 323.29, 323.31, 323.49, 5709.631, 3,840
5713.08, 5713.20, 5715.27, 5719.03, 5719.04, 5719.041, 5719.05, 3,841
5721.02, 5721.03, 5721.06, 5721.10, 5721.14, 5721.18, 5721.19,
5721.25, 5721.30, 5721.31, 5721.32, 5721.34, 5721.36, 5721.37, 3,843
5721.38, and 5721.39 of the Revised Code are hereby repealed.
Section 3. Section 5715.27 of the Revised Code is 3,845
presented in this act as a composite of the section as amended by 3,846
both Sub. S.B. 257 and Am. Sub. S.B. 332 of the 118th General 3,847
93
Assembly, with the new language of neither of the acts shown in 3,849
capital letters. This is in recognition of the principle stated 3,850
in division (B) of section 1.52 of the Revised Code that such 3,851
amendments are to be harmonized where not substantively 3,852
irreconcilable and constitutes a legislative finding that such is 3,853
the resulting version in effect prior to the effective date of 3,854
this act.