As Reported by House Ways and Means Committee 1
123rd General Assembly 4
Regular Session Sub. H. B. No. 493 5
1999-2000 6
REPRESENTATIVES A. CORE-BRADING-D. MILLER-GARDNER- 8
WILLAMOWSKI-DAMSCHRODER-LOGAN-NETZLEY-OLMAN-GRENDELL-HOLLISTER- 9
CLANCY-VESPER-SCHULER-KRUPINSKI-VAN VYVEN-METZGER-HARRIS- 10
COUGHLIN-TIBERI-MYERS-MOTTLEY-AUSTRIA-DISTEL-PERRY-HARTNETT- 11
JERSE-PETERSON 12
_________________________________________________________________ 13
A B I L L
To amend sections 321.45, 323.121, 323.132, 323.15, 15
323.25, 323.29, 323.31, 323.49, 5709.631, 17
5713.08, 5713.20, 5715.27, 5719.03, 5719.04,
5719.041, 5719.05, 5721.02, 5721.03, 5721.06, 18
5721.10, 5721.14, 5721.18, 5721.19, 5721.25, 19
5721.30, 5721.31, 5721.32, 5721.34, 5721.36,
5721.37, 5721.38, and 5721.39 and to enact 20
sections 5713.083 and 5721.42 of the Revised Code 21
to provide county treasurers with greater
flexibility in entering into agreements with 22
delinquent taxpayers, to authorize county 23
treasurers to accept partial payment of taxes
under certain circumstances, to allow taxing 24
authorities to agree to abate the collection of 25
unpaid taxes against real property when a
nonprofit corporation agrees to improve the 26
property to make it fit for use as dwellings, and
to make other changes related to tax foreclosures 28
and tax certificates.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 30
Section 1. That sections 321.45, 323.121, 323.132, 323.15, 32
323.25, 323.29, 323.31, 323.49, 5709.631, 5713.08, 5713.20, 34
2
5715.27, 5719.03, 5719.04, 5719.041, 5719.05, 5721.02, 5721.03, 35
5721.06, 5721.10, 5721.14, 5721.18, 5721.19, 5721.25, 5721.30, 36
5721.31, 5721.32, 5721.34, 5721.36, 5721.37, 5721.38, and 5721.39 37
be amended and sections 5713.083 and 5721.42 of the Revised Code 38
be enacted to read as follows:
Sec. 321.45. (A) As used in this section: 47
(1) "Taxpayer" means any person in whose name a parcel of 49
property or manufactured or mobile home is listed on the tax 50
duplicate OR A VENDEE OF SUCH PROPERTY UNDER A PURCHASE AGREEMENT 51
OR LAND CONTRACT. 52
(2) "Prepayment" means any amount given to the county 54
treasurer by a taxpayer under this section for the treasurer to 55
apply as payment of the taxpayer's total taxes due in accordance 56
with this section. 57
(3) In the case of a parcel of property or a manufactured 59
or mobile home listed on the real property tax list, "taxes," 60
"delinquent taxes," and "current taxes" have the same meanings as 62
in section 323.01 of the Revised Code. In the case of a 63
manufactured or mobile home listed on the manufactured home tax
list, "taxes" means manufactured home taxes levied pursuant to 64
section 4503.06 of the Revised Code. 65
(4) "Duplicate" means the treasurer's duplicate of real 67
and public utility property and the manufactured home tax list. 68
(5) In the case of a parcel of property or a manufactured 70
or mobile home listed on the real property tax list, "total taxes 71
due" means all delinquent taxes and that portion of current taxes 73
that, in order to avoid a penalty, are required to be paid by the 74
next date that is the last date on which an installment of taxes 75
may be paid without penalty. In the case of a manufactured or 76
mobile home listed on the manufactured home tax list, "total
taxes due" means all taxes levied and due under section 4503.06 77
of the Revised Code, including any penalty. 78
(B)(1)(a) A county treasurer may enter into a written 80
agreement with any taxpayer FOR THE PAYMENT OF CURRENT TAXES, 81
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upon mutually agreed on terms and conditions, under which both of 84
the following occur:
(a)(i) The taxpayer agrees to tender prepayments of taxes 86
on a parcel of property or manufactured or mobile home listed on 87
the tax duplicate in the name of the taxpayer; 88
(b)(ii) The treasurer agrees to accept the prepayments and 90
hold them either in an escrow fund or a separate depository 91
account until the last day that an installment of current taxes 92
may be paid without penalty, at which time the treasurer further 94
agrees to apply, in TOWARD THE payment of the total CURRENT taxes 96
due on the parcel or the manufactured or mobile home, an THE 97
amount of the prepayments that equals the total taxes due 98
COLLECTED on the parcel or the manufactured or mobile home. If a 101
discount is not given under division (B)(2) of this section, any 102
earnings on prepayments in an escrow fund or depository account 103
shall be paid to the credit of a special interest account to be 104
used by the treasurer only for the payment of the expenses 105
incurred in establishing and administering the system for 106
collecting prepayments under division (B)(1) of this section. 108
(b) A COUNTY TREASURER AND A TAXPAYER MAY ENTER INTO BOTH 110
A WRITTEN AGREEMENT FOR THE PAYMENT OF CURRENT TAXES UNDER 112
DIVISION (B)(1)(a) OF THIS SECTION AND A WRITTEN CONTRACT FOR THE 114
PAYMENT OF DELINQUENT TAXES UNDER SECTION 323.31 OF THE REVISED 115
CODE.
(2) In addition to providing for the items enumerated in 117
division (B)(1) of this section, the agreement may provide for 118
the treasurer to invest prepayments held in the escrow fund or 119
depository account, subject to Chapter 135. of the Revised Code, 120
and apply the investment earnings thereon, after deducting an 121
amount to pay the expenses incurred by the treasurer in 122
establishing and administering the prepayment system, as a 123
discount against the total taxes due of each taxpayer entering 124
into such an agreement. The balance applied to the discounts 125
shall be apportioned among taxpayers in such a manner that the 126
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discount credited to a taxpayer for each parcel of property or 127
manufactured or mobile home for which taxes are prepaid is 129
commensurate with the amount of current taxes due and the length 130
of time current taxes are held in escrow. Discounts accruing to 131
prepayments made for a tax year shall be applied against total 132
taxes due for the ensuing tax year. No discount shall be 133
apportioned to a taxpayer who fails to pay the total taxes due or 134
fails to make prepayments pursuant to the terms of the agreement. 135
(C) A prepayment accepted by a treasurer under an 137
agreement under division (B) of this section does not constitute 138
a payment of taxes until it is applied toward the payment of 139
taxes as provided in this section. A separate prepayment 140
agreement is required for each parcel of property or manufactured 141
or mobile home, except that a taxpayer who makes prepayments on 142
more than one parcel or manufactured or mobile home may enter 143
into a single agreement covering all of the parcels or 145
manufactured or mobile homes. The single agreement shall specify 146
the manner in which each prepayment shall be apportioned among 147
the parcels or manufactured or mobile homes. The treasurer shall 149
keep a separate record for each parcel or manufactured or mobile 150
home showing the date and amount of each prepayment. 151
(D) No treasurer shall fail to apply prepayments toward 153
the payment of taxes as required pursuant to an agreement entered 154
into under division (B) of this section; however, the total 155
amount of prepayments shall equal or exceed the total taxes due, 156
less any discount applied for a previous period under division 157
(B)(2) of this section. 158
(E) The treasurer shall give each person who makes a tax 160
prepayment in person at the office of the county treasurer a 161
receipt in the form that the prepayment agreement requires. The 162
treasurer shall give a receipt to a person who makes a tax 163
prepayment to the treasurer by mail only if the taxpayer encloses 164
with the prepayment an addressed envelope with sufficient 165
postage, in which case the treasurer shall insert a receipt for 166
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the prepayment in that envelope and deposit it in the mail. The 167
treasurer may refund any amount tendered as a prepayment if the 168
taxpayer so requests and files with the treasurer an affidavit 169
and the supporting documents the treasurer requires providing 170
that the taxpayer no longer owns the property. The request for 171
the refund shall be made prior to the date of the mailing of a 172
tax bill and escrow statement to the taxpayer. If a taxpayer who 173
has entered into a prepayment agreement pursuant to this section 174
dies before the last day on which an installment of current taxes 175
may be paid without penalty, the treasurer may refund the amount 176
of any prepayments made by that taxpayer to the executor or 177
administrator of the taxpayer's estate. 178
(F) If the treasurer has received any prepayments from a 180
taxpayer, the treasurer shall add to the tax bill required by 181
section 323.13 of the Revised Code a tax escrow statement that 182
shall specify the total amount of prepayments received by the 183
treasurer on or before the date the statement was prepared, the 184
balance of total taxes due for which no prepayment has been 185
received, the amount of any discount to be applied to total taxes 186
due, and the date the statement was prepared. 187
(G) If the total amount of a taxpayer's prepayments to the 189
treasurer made on or before the final date an installment of 190
taxes may be paid without penalty do not equal or exceed the 191
total CURRENT taxes due on that date, the taxpayer is not 192
relieved of any late penalty or interest otherwise due pursuant 194
to section 323.121 of the Revised Code SHALL BE ASSESSED ON THE 195
BALANCE DUE AFTER THE TREASURER HAS APPLIED THE PREPAYMENTS. If 196
the treasurer fails to apply prepayments received by the 197
treasurer's office in accordance with the terms of an agreement 199
and the total amount of the taxpayer's prepayments equals or 200
exceeds the total taxes due, the taxpayer is relieved of any late 201
penalty or interest imposed under section 323.121 of the Revised 202
Code.
(H) The office of the county treasurer shall bear all of 204
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the costs of establishing and administering a system for 205
collecting prepayments as permitted by this section. 206
(I) Before the county treasurer commences a prepayment 208
system, the tax commissioner shall approve all procedures and 209
forms to be used in the system. 210
(J) The treasurer may enter into any agreements necessary 212
to enable the taxpayer to make prepayments of taxes to the office 213
of the treasurer through the electronic transfer of funds from an 214
account in the name of the taxpayer at a financial institution. 215
Sec. 323.121. (A) If one-half of the current taxes 224
charged against an entry of real estate together with the full 225
amount of any delinquent taxes or any installment thereof 226
required to be paid under a written undertaking DELINQUENT TAX 228
CONTRACT are not paid on or before the thirty-first day of 229
December in that year or on or before the last day for such 230
payment as extended pursuant to section 323.17 of the Revised 231
Code, a penalty of ten per cent shall be charged against the 232
unpaid balance of such half of the current taxes on the 233
duplicate. If the total amount of all such taxes is not paid on 234
or before the twentieth day of June, next thereafter, or on or 235
before the last day for such payment as extended pursuant to 236
section 323.17 of the Revised Code, a like penalty shall be 237
charged on the balance of the total amount of such unpaid current 238
taxes.
(B)(1) On the first day of the month following the last 240
day the second installment of taxes may be paid without penalty, 241
interest shall be charged against and computed on all delinquent 242
taxes other than the current taxes that became delinquent taxes 243
at the close of the last day such second installment could be 244
paid without penalty. The charge shall be for interest that 245
accrued during the period that began on the preceding first day 246
of December and ended on the last day of the month that included 247
the last date such second installment could be paid without 248
penalty. The interest shall be computed at the rate per annum 249
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prescribed by section 5703.47 of the Revised Code and shall be 250
entered as a separate item on the tax list and duplicate compiled 251
under section 319.28 or 5721.011 of the Revised Code, whichever 252
list and duplicate are first compiled after the date on which 253
such interest is computed and charged. However, for tracts and 254
lots on the real property tax suspension list under section 255
319.48 of the Revised Code, the interest shall not be entered on 256
the tax list and duplicate compiled under section 319.28 of the 257
Revised Code, but shall be entered on the first tax list and 258
duplicate compiled under section 5721.011 of the Revised Code
after the date on which the interest is computed and charged. 259
(2) On the first day of December, the interest shall be 261
charged against and computed on all delinquent taxes. The charge 262
shall be for interest that accrued during the period that began 263
on the first day of the month following the last date prescribed 264
for the payment of the second installment of taxes in the current 265
year and ended on the immediately preceding last day of November. 266
The interest shall be computed at the rate per annum prescribed 267
by section 5703.47 of the Revised Code and shall be entered as a 268
separate item on the tax list and duplicate compiled under 269
section 319.28 or 5721.011 of the Revised Code, whichever list 270
and duplicate are first compiled after the date on which such 271
interest is computed and charged. However, for tracts and lots 272
on the real property tax suspension list under section 319.48 of 273
the Revised Code, the interest shall not be entered on the tax 274
list and duplicate compiled under section 319.28 of the Revised 275
Code, but shall be entered on the first tax list and duplicate 276
compiled under section 5721.011 of the Revised Code after the
date on which the interest is computed and charged. 277
(3) After a valid undertaking DELINQUENT TAX CONTRACT has 279
been entered into for the payment of any delinquent taxes, no 281
interest shall be charged against such delinquent taxes while the 282
undertaking DELINQUENT TAX CONTRACT remains in effect in 284
compliance with section 323.31 of the Revised Code. If a valid 285
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undertaking DELINQUENT TAX CONTRACT becomes void, interest shall 287
be charged against the delinquent taxes for the periods that 288
interest was not permitted to be charged while the undertaking 289
DELINQUENT TAX CONTRACT was in effect. The interest shall be 291
charged on the day the undertaking DELINQUENT TAX CONTRACT 292
becomes void and shall equal the amount of interest that would 293
have been charged against the unpaid delinquent taxes outstanding 294
on the dates on which interest would have been charged thereon 295
under divisions (B)(1) and (2) of this section had the 296
undertaking DELINQUENT TAX CONTRACT not been in effect. 298
(C) If the full amount of the taxes due at either of the 300
times prescribed by division (A) of this section is paid within 301
ten days after such time, the county treasurer shall waive the 302
collection of and the county auditor shall remit one-half of the 303
penalty provided for in such division for failure to make that 304
payment by the prescribed time. 305
(D) The treasurer shall compile and deliver to the county 307
auditor a list of all tax payments he THE TREASURER has received 308
as provided in division (C) of this section. The list shall 310
include any information required by the auditor for the remission 311
of the penalties waived by the treasurer. The taxes so collected 312
shall be included in the settlement next succeeding the 313
settlement then in process. 314
Sec. 323.132. If one-half of the current taxes CHARGED 323
against an entry of real estate is not paid on or before the 324
thirty-first day of December of that THE year FOR WHICH THEY ARE 325
CHARGED OR ON OR BEFORE THE LAST DAY FOR SUCH PAYMENT AS EXTENDED 327
PURSUANT TO SECTION 323.17 OF THE REVISED CODE, that amount,
together with all delinquent taxes or installment thereof, 329
charged against such entry may be paid at any time prior to the 330
date on which tax bills for the second one-half HALF collection 331
are mailed and delivered, without at the same time requiring 332
payment of the second half of such taxes. 333
If the total amount of such current taxes, delinquent 335
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taxes, and all installment payments due under section 323.31 of 336
the Revised Code are not paid on or before the twentieth day of 337
June, next thereafter, OR ON OR BEFORE THE LAST DAY FOR THAT 340
PAYMENT AS EXTENDED PURSUANT TO SECTION 323.17 OF THE REVISED 341
CODE, the balance of the amount of such taxes, plus all penalties 342
and interest imposed by section 323.121 of the Revised Code, 343
constitutes the delinquent taxes on such entry, which shall be 344
placed on the delinquent land list and duplicate pursuant to 345
section 5721.011 of the Revised Code and shall be collected in 346
the manner prescribed by law, unless the property against which 347
such taxes are charged is the subject of an application for 348
exemption from taxation pursuant to section 5715.27 of the 349
Revised Code.
A taxpayer may tender, and the treasurer shall accept, the 351
full amount of delinquent taxes charged against an entry of real 352
estate without having to tender at the same time the payment of 353
any current taxes that are due and payable. 354
Any partial payment of taxes tendered to a A county 356
treasurer may be accepted if the taxes are paid pursuant to 357
section 323.133 of the Revised Code or if the treasurer 358
determines that the amount tendered was intended by the taxpayer 359
to be equal to the amount due but is more or less than such 360
amount as a result of what appears to the treasurer to be an 361
obvious taxpayer error. The treasurer may accept a partial 363
payment in which the only unpaid amount is the amount of a 364
penalty for late payment provided the taxpayer files with the 365
payment a copy of his application to the tax commissioner for the 366
remission of the penalty or the payment is received within ten 367
days of the last date the taxes could have been paid without 369
penalty PAYMENTS OF TAXES. Any overpayment shall be refunded by 371
the treasurer in the manner most convenient to the treasurer. 372
When the amount tendered and accepted is less than the amount 373
due, the unpaid balance shall be treated as other unpaid taxes, 374
and, except when the unpaid amount is the penalty, the treasurer 375
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shall notify the taxpayer of such deficiency. 376
IF THE TAXPAYER FILES WITH THE PAYMENT OF TAXES A COPY OF 378
AN APPLICATION TO THE TAX COMMISSIONER FOR REMISSION OF PENALTY, 379
OR THE PAYMENT IS RECEIVED WITHIN TEN DAYS AFTER THE LAST DAY THE 380
TAXES MAY BE PAID WITHOUT PENALTY, THE COUNTY TREASURER SHALL 381
ACCEPT A PARTIAL PAYMENT IN WHICH THE ONLY UNPAID AMOUNT IS THE 382
PENALTY FOR LATE PAYMENT. 383
If, at any time, and having been provided such 385
documentation as may be found acceptable by him THE COUNTY 386
TREASURER, the county treasurer determines that due to a clerical 388
error, a taxpayer has overpaid either the first one-half or 389
second one-half payment of current taxes as charged on the tax 390
list and duplicate, the treasurer may refund the amount of the 391
overpayment to the taxpayer in the manner most convenient to the 392
treasurer.
Sec. 323.15. Except as otherwise provided by sections 401
321.45, 323.132, 323.133, and 323.31 of the Revised Code, no 402
person shall be permitted to pay THE COUNTY TREASURER MAY ACCEPT 403
PAYMENT OF less than the full amount of taxes charged and payable 405
for all purposes on real estate at the times provided by sections 406
323.12 and 323.17 of the Revised Code, except IN SUCH AMOUNTS AS 407
THE COUNTY TREASURER CONSIDERS REASONABLE. EXCEPT AS OTHERWISE 408
PROVIDED BY SECTIONS 323.133, 323.31, AND 5715.19 OF THE REVISED 409
CODE, AND when the collection of a particular tax is legally 411
enjoined, INTEREST AND PENALTIES SHALL ACCRUE ON THE UNPAID 412
AMOUNT. A person claiming to be the owner of an undivided 413
interest in any real estate may present to the county auditor the 414
recorded evidence of the existence and fractional extent of such 415
interest; and the auditor may note the existence and extent of 416
such interest, as ascertained by him THE AUDITOR, on the margin 417
of the tax list in the name of such person and give a certificate 419
of the interest to the county treasurer, who shall enter it on 420
the margin of the tax duplicate. Any person claiming to be 421
entitled to or in any way interested in such interest may pay, 422
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and the treasurer may receive that proportion of the full amount 423
of the taxes charged and payable for all purposes on the real 424
estate affected, which is represented by the fraction expressing 425
the extent of such interest. The payment so made and received 426
shall be entered on the duplicate, shall be credited by the 427
treasurer at the time of the next succeeding settlement of real 428
estate taxes, and shall have the effect of relieving the 429
undivided interest in such real estate, so entered on the margin 430
of the tax list and duplicate, from the lien of the taxes charged 431
on such duplicate against the real estate. Thereafter, in making 432
up the tax list and duplicate, the auditor shall enter such 433
interest and the proportional value of it separately from the 434
other interests in such land, and shall adjust the value of the 435
latter accordingly. 436
Sec. 323.25. When taxes charged against an entry on the 445
tax duplicate, or any part of such taxes, are not paid within 446
sixty days after delivery of the delinquent land duplicate to the 447
county treasurer as prescribed by section 5721.011 of the Revised 448
Code, the county treasurer shall enforce the lien for such taxes 449
by civil action in the treasurer's official capacity as 450
treasurer, for the sale of such premises, in the court of common 452
pleas of the county in the same way mortgage liens are enforced. 453
If the delinquent land duplicate lists minerals or rights to 454
minerals listed pursuant to sections 5713.04, 5713.05, and 455
5713.06 of the Revised Code, the county treasurer may enforce the 457
lien for taxes against such minerals or rights to minerals by 458
civil action, in the treasurer's official capacity as treasurer, 459
in the manner prescribed by this section, or proceed as provided
under section 5721.46 of the Revised Code. 461
If service by publication is necessary, such publication 464
shall be made once a week for three consecutive weeks instead of 465
as provided by the Rules of Civil Procedure, and the service 466
shall be complete at the expiration of three weeks after the date 467
of the first publication. If the prosecuting attorney determines 468
12
that service upon a defendant may be obtained ultimately only by 469
publication, the prosecuting attorney may cause service to be 471
made simultaneously by certified mail, return receipt requested, 472
ordinary mail, and publication. The treasurer shall not enforce 475
the lien for taxes against real property to which any of the 476
following applies:
(A) The real property is the subject of an application for 479
exemption from taxation under section 5715.27 of the Revised Code 480
and does not appear on the delinquent land duplicate; 481
(B) The real property is the subject of a valid 483
undertaking DELINQUENT TAX CONTRACT under section 323.31 of the 485
Revised Code for which the county treasurer has not made
certification to the county auditor that the undertaking 487
DELINQUENT TAX CONTRACT has become void in accordance with that 490
section;
(C) A tax certificate respecting that property has been 492
sold under section 5721.32 or 5721.33 of the Revised Code; 493
provided, however, that nothing in this division shall prohibit 495
the county treasurer or the county prosecuting attorney from 496
enforcing the lien of the state and its political subdivisions 497
for taxes against a certificate parcel with respect to any or all 498
of such taxes that at the time of enforcement of such lien are 499
not the subject of a tax certificate.
Upon application of the plaintiff, the court shall advance 501
such cause on the docket, so that it may be first heard. 502
Sec. 323.29. The partial payment of delinquent taxes 511
charged on the tax duplicate against any entry of real property, 512
as authorized by section 323.133 or 323.31 of the Revised Code, 513
shall not prevent such real property from being certified as 514
delinquent; however, partial payment of such taxes under section
323.133 of the Revised Code shall preclude the commencement of 515
foreclosure proceedings unless the tax commissioner subsequently 516
certifies to the county auditor that partial payment under such 517
section is no longer authorized. Partial payment of delinquent 518
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taxes IN ACCORDANCE WITH THE TERMS OF A DELINQUENT TAX CONTRACT 519
under section 323.31 of the Revised Code shall preclude the 520
commencement of foreclosure proceedings unless the county
treasurer subsequently certifies to the county auditor that the 521
undertaking DELINQUENT TAX CONTRACT has become void. 522
Sec. 323.31. (A) Delinquent taxes charged against any 531
entry of real property, or charged against a manufactured or 532
mobile home pursuant to division (C) of section 4503.06 of the 533
Revised Code, may be paid pursuant to this division by the A 535
person who owns the AGRICULTURAL REAL PROPERTY OR OWNS AND 536
OCCUPIES RESIDENTIAL real property or A manufactured or mobile 537
home or is a vendee in possession under a purchase agreement or 539
land contract after THAT DOES NOT HAVE AN OUTSTANDING TAX LIEN 540
CERTIFICATE OR JUDGMENT OF FORECLOSURE AGAINST IT, AND A PERSON 541
WHO IS A VENDEE OF SUCH PROPERTY UNDER A PURCHASE AGREEMENT OR 542
LAND CONTRACT AND WHO OCCUPIES THE PROPERTY, SHALL HAVE AT LEAST
ONE OPPORTUNITY TO PAY THE DELINQUENT OR UNPAID CURRENT TAXES 543
CHARGED AGAINST THE PROPERTY BY entering into a written 545
undertaking DELINQUENT TAX CONTRACT with the county treasurer in 546
a form prescribed or approved by the tax commissioner. The 547
undertaking SUBSEQUENT OPPORTUNITIES TO ENTER INTO A DELINQUENT 549
TAX CONTRACT SHALL BE AT THE COUNTY TREASURER'S SOLE DISCRETION. 550
THE TREASURER MAY ENTER INTO A DELINQUENT TAX CONTRACT WITH 553
AN OWNER OR VENDEE OF REAL PROPERTY OTHER THAN RESIDENTIAL REAL 554
PROPERTY OR A MANUFACTURED OR MOBILE HOME THAT IS OCCUPIED BY THE 555
OWNER AND OTHER THAN AGRICULTURAL REAL PROPERTY. 556
THE DELINQUENT TAX CONTRACT may be entered into at any time 559
prior to the commencement of foreclosure proceedings by the 561
county treasurer and the county prosecuting attorney pursuant to 563
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 564
commencement of foreclosure proceedings by a private attorney 565
pursuant to section 5721.37 of the Revised Code, or the 566
commencement of foreclosure and forfeiture proceedings pursuant 567
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to section 5721.14 of the Revised Code. A duplicate copy of each 568
such undertaking DELINQUENT TAX CONTRACT shall be filed with the 569
county auditor, who shall attach the copy to the delinquent land 571
tax certificate, delinquent vacant land tax certificate, or the 572
delinquent manufactured home tax list, or who shall enter an 573
asterisk in the margin next to the entry for the tract or lot on 574
the master list of delinquent tracts, master list of delinquent 576
vacant tracts, or next to the entry for the home on the 577
delinquent manufactured home tax list, prior to filing it with 578
the prosecuting attorney under section 5721.13 of the Revised 580
Code, or, in the case of the delinquent manufactured home tax 581
list, prior to filing it with the county recorder under division 582
(H)(2) of section 4503.06 of the Revised Code. If the 583
undertaking DELINQUENT TAX CONTRACT is entered into after the 584
certificate or the master list has been filed with the 587
prosecuting attorney, the treasurer shall file the duplicate copy 588
with the prosecuting attorney. A duplicate copy of each such 589
undertaking shall be mailed by first class mail to each 590
certificate holder, as defined in section 5721.30 of the Revised
Code, whose certificate parcel, as defined in section 5721.30 of 592
the Revised Code, is the subject of the undertaking. 593
An undertaking A DELINQUENT TAX CONTRACT entered into under 595
this division shall provide for the payment of delinquent AND 597
UNPAID CURRENT taxes in installments over a period not to exceed 599
five years beginning on the earliest date delinquent taxes that 600
are the subject of the undertaking were included in a 601
certification under section 5721.011 or under division (H)(2) of 602
section 4503.06 of the Revised Code AFTER THE DATE OF THE FIRST 603
PAYMENT MADE UNDER THE CONTRACT; however, a person entering into 604
an undertaking A DELINQUENT TAX CONTRACT who owns and occupies 605
residential real property may request, and the treasurer shall 606
allow, an undertaking A DELINQUENT TAX CONTRACT providing for 607
payment in installments over a period of no fewer than two years 608
beginning on that date AFTER THE DATE OF THE FIRST PAYMENT MADE 609
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UNDER THE CONTRACT. 610
For each undertaking DELINQUENT TAX CONTRACT, the county 612
treasurer shall determine and shall specify in the undertaking 613
DELINQUENT TAX CONTRACT the number of installments, the amount of 614
each installment, and the schedule for payment of the 616
installments. Each installment payment shall be apportioned 617
among the several funds for which taxes have been assessed and 618
shall be applied to the items of taxes charged in the order in 619
which they became due. 620
When an installment payment is not received by the 622
treasurer when due UNDER A DELINQUENT TAX CONTRACT or any current 623
taxes OR SPECIAL ASSESSMENTS charged against the property become 625
delinquent UNPAID, the undertaking DELINQUENT TAX CONTRACT 626
becomes void unless the treasurer permits a new undertaking 627
DELINQUENT TAX CONTRACT to be entered into; if the treasurer does 630
not permit a new undertaking DELINQUENT TAX CONTRACT to be 632
entered into, the treasurer shall certify to the auditor that the 634
undertaking DELINQUENT TAX CONTRACT has become void. A new 636
undertaking entered into under this paragraph shall provide for 638
payment of the outstanding balance of delinquent taxes over a 639
period that, when added to the periods of any previous 640
undertakings that had elapsed prior to their becoming void, does 642
not exceed ten years.
Upon receipt of such a certification, the auditor shall 644
destroy the duplicate copy of the undertaking VOIDED DELINQUENT 645
TAX CONTRACT. If such copy has been filed with the prosecuting 647
attorney, the auditor immediately shall deliver the certification 648
to the prosecuting attorney, who shall attach it to the 649
appropriate certificate and the duplicate copy of the voided 650
undertaking DELINQUENT TAX CONTRACT or strike through the 651
asterisk entered in the margin of the master list next to the 652
entry for the tract or lot that is the subject of the voided 653
undertaking DELINQUENT TAX CONTRACT. The prosecuting attorney 654
then shall institute a proceeding to foreclose the lien of the 657
16
state in accordance with section 323.25 or 5721.18 of the Revised 658
Code or, in the case of delinquent vacant land, shall institute a 659
foreclosure proceeding in accordance with section 323.25 or 660
5721.18 of the Revised Code, or a foreclosure and forfeiture 661
proceeding in accordance with section 5721.14 of the Revised 662
Code.
After a (B) IF THERE IS AN OUTSTANDING tax certificate has 665
been sold respecting a delinquent parcel under section 5721.32 or 666
5721.33 of the Revised Code, a written undertaking DELINQUENT TAX 667
CONTRACT may not be entered into under this section to pay the 669
delinquent amounts. To pay the delinquency REDEEM A TAX 670
CERTIFICATE in installments, the owner or other person seeking to 671
redeem the parcel TAX CERTIFICATE shall enter into a redemption 672
payment plan under division (C) of section 5721.38 of the Revised 674
Code.
(B) Within ten days after the date prescribed by section 676
323.12 or 323.17 or division (F)(1) of section 4503.06 of the 678
Revised Code for payment of the first half installment of the 679
current taxes, any person failing to pay the amount required by 680
such date, with the consent of the treasurer, may enter into a 681
written undertaking with the treasurer, in a form prescribed by 683
the tax commissioner, to pay all current taxes pursuant to this 684
division. The agreement shall provide for the entire amount of 685
such taxes to be paid in three or fewer installments before the 686
date set by section 323.12 or 323.17 or division (F)(1) of 687
section 4503.06 of the Revised Code for the payment of the second 688
installment of such taxes. Each payment made under this division 689
shall be not less than one-third of the total amount of the 690
current taxes, unless the collection of a particular tax has been 691
legally enjoined, or unless at any scheduled payment date less 692
than one-third of the total amount remains unpaid, in which case 693
the total balance shall be paid. 694
If a payment is not received by the treasurer when due 696
under the terms of an undertaking made under this division, the 698
17
treasurer may permit the taxpayer to make the payment at a later 699
date, provided the payment is received before the date set by 700
section 323.12 or 323.17 or division (F)(1) of section 4503.06 of 702
the Revised Code for the payment of the second installment of 703
current taxes. If the total taxes arranged to be paid pursuant 704
to such an undertaking are not received before such date, the 706
undertaking shall become void and the treasurer shall proceed to 708
collect all unpaid taxes then due by any other means provided by 709
law.
(C) A certificate holder, as defined in section 5721.30 of 711
the Revised Code, may also pay all of any delinquent taxes, 713
assessments, penalties, interest, and charges on the related 715
certificate parcel, as defined in section 5721.30 of the Revised 716
Code, the lien against which has not been transferred by the sale 717
of a tax certificate, as defined in section 5721.30 of the 718
Revised Code, and the amount of the payment shall constitute a 720
separate lien against the certificate parcel that shall be 721
evidenced by the issuance by the treasurer to the certificate 722
holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so 723
paid on the related certificate parcel. The amount of the 725
payment as set forth in the tax certificate shall earn interest 726
at the rate of eighteen per cent per year. If there are multiple 727
certificate holders with respect to a certificate parcel, the 728
certificate holder of the most recently issued tax certificate
has the first right to pay any current delinquent taxes, which 729
right shall be exercised, if at all, within one hundred eighty 730
days after such taxes become delinquent. 732
Sec. 323.49. (A) In addition to all other means provided 741
by law for collecting taxes and assessments charged upon real 742
estate specifically as such and penalties and interest charged on 743
any tax list and duplicate or delinquent land list in any county 744
against any entry of real estate, the county treasurer at any 745
time after any installment of such taxes and assessments has been 746
18
delinquent for more than six months and remains due and unpaid 747
shall apply by petition to the court of common pleas to be 748
appointed receiver ex officio of the rents, issues, and income of 749
the real property against which such taxes and assessments are 750
charged, for the purpose of satisfying out of such rents, issues, 751
and income the taxes and assessments upon such real property, 752
together with the penalties, interest, and costs charged or 753
thereafter becoming chargeable on any tax list and duplicate, or 754
otherwise collectible in respect thereof, and such costs and 755
expenses of the receivership as are allowed by the court. 756
(B) If the proper parties are before the court, it shall 758
be sufficient for the treasurer to allege in such petition the 759
description of such real property that appears on the tax list 760
and duplicate, that the money appearing to be due and unpaid by 761
the tax list and duplicate or by the delinquent land list has 762
been due and unpaid for more than six months, and that he THE 763
TREASURER believes that collection thereof can be made by 765
applying the rents, issues, and income of such real property 766
thereto, without setting forth in the petition any other or 767
special matter relating thereto. The prayer of the petition 768
shall be that the court make an order that the rents, issues, and 769
income of such real property be applied to the payment of the 770
amount set forth in the petition, and if a penalty is otherwise 771
chargeable by law on all or any part of such amount, to the 772
payment of such penalty to the date of final entry in such 773
action, and that the plaintiff be appointed receiver ex officio 774
of such rents, issues, and income for that purpose. 775
(C) In such proceedings the treasurer may join in one 777
action any number of lots or lands, but the decree and any orders 778
shall be rendered separately, and any proceedings may be severed 779
in the decision of the court for the purpose of trial or appeal, 780
where an appeal is allowed, and the court shall make such order 781
for payment of costs as it deems equitable. 782
(D) The tax duplicate or the delinquent land tax 784
19
certificate or master list of delinquent tracts filed by the 785
auditor with the prosecuting attorney shall be prima-facie 786
evidence on the trial of such action of the amount and validity 787
of the taxes, assessments, and charges appearing due and unpaid 788
thereon and of the nonpayment thereof. The petition of the 789
treasurer shall be verified and shall be prima-facie evidence of 790
all other facts therein stated. 791
(E) This section does not apply to any of the following: 793
(1) Real property entirely used and occupied in good faith 795
by the owner thereof as a private residence; 796
(2) The collection of delinquent taxes and assessments 798
charged against real property, the payment of which is subject to 799
an undertaking A DELINQUENT TAX CONTRACT entered into pursuant to 801
section 323.31 of the Revised Code, so long as the undertaking 803
DELINQUENT TAX CONTRACT remains in effect; 804
(3) The collection of delinquent taxes charged against 806
real property that is the subject of an application for exemption 807
from taxation pursuant to section 5715.27 of the Revised Code. 808
Sec. 5709.631. Each agreement entered into under sections 817
5709.62, 5709.63, and 5709.632 of the Revised Code on or after 818
April 1, 1994, shall be in writing and shall include all of the 819
information and statements prescribed by this section. 820
Agreements may include terms not prescribed by this section, but 821
such terms shall in no way derogate from the information and 822
statements prescribed by this section. 823
(A) Each agreement shall include the following 825
information: 826
(1) The names of all parties to the agreement; 828
(2) A description of the investments to be made by the 830
applicant enterprise or by another party at the facility whether 831
or not the investments are exempted from taxation, including 832
existing or new building size and cost thereof; the value of 833
machinery, equipment, furniture, and fixtures, including an 834
itemization of the value of machinery, equipment, furniture, and 835
20
fixtures used at another location in this state prior to the 836
agreement and relocated or to be relocated from that location to 837
the facility and the value of machinery, equipment, furniture, 838
and fixtures at the facility prior to the execution of the 839
agreement that will not be exempted from taxation; the value of 840
inventory at the facility, including an itemization of the value 841
of inventory held at another location in this state prior to the 842
agreement and relocated or to be relocated from that location to 843
the facility, and the value of inventory held at the facility 844
prior to the execution of the agreement that will not be exempted 845
from taxation; 846
(3) The scheduled starting and completion dates of 848
investments made in building, machinery, equipment, furniture, 849
fixtures, and inventory; 850
(4) Estimates of the number of employee positions to be 852
created each year of the agreement and of the number of employee 853
positions retained by the applicant enterprise due to the 854
project, itemized as to the number of full-time, part-time, 855
permanent, and temporary positions; 856
(5) Estimates of the dollar amount of payroll attributable 858
to the positions set forth in division (A)(4) of this section, 859
similarly itemized; 860
(6) The number of employee positions, if any, at the 862
project site and at any other location in the state at the time 863
the agreement is executed, itemized as to the number of 864
full-time, part-time, permanent, and temporary positions. 865
(B) Each agreement shall set forth the following 867
information and incorporate the following statements: 868
(1) A description of real property to be exempted from 870
taxation under the agreement, the percentage of the assessed 871
valuation of the real property exempted from taxation, and the 872
period for which the exemption is granted, accompanied by the 873
statement: "The exemption commences the first year for which the 874
real property would first be taxable were that property not 875
21
exempted from taxation. No exemption shall commence after 876
.......... (insert date) nor extend beyond .......... (insert 877
date)." The tax commissioner shall adopt rules prescribing the 878
form the description of such property shall assume to ensure that 880
the property to be exempted from taxation under the agreement is 881
distinguishable from property that is not to be exempted under 882
that agreement.
(2) A description of tangible personal property to be 884
exempted from taxation under the agreement, the percentage of the 885
assessed value of the tangible personal property exempted from 886
taxation, and the period for which the exemption is granted, 887
accompanied by the statement: "The exemption commences the first 888
year for which the tangible personal property would first be 889
taxable were that property not exempted from taxation. No 890
exemption shall commence after .......... (insert date) nor 891
extend beyond .......... (insert date)." The tax commissioner 892
shall adopt rules prescribing the form the description of such 893
property shall assume to ensure that the property to be exempted 895
from taxation under the agreement is distinguishable from 896
property that is not to be exempted under that agreement.
(3) ".......... (insert name of enterprise) shall pay such 898
real and tangible personal property taxes as are not exempted 899
under this agreement and are charged against such property and 900
shall file all tax reports and returns as required by law. If 901
.......... (insert name of enterprise) fails to pay such taxes or 902
file such returns and reports, all incentives granted under this 903
agreement are rescinded beginning with the year for which such 904
taxes are charged or such reports or returns are required to be 905
filed and thereafter." 906
(4) ".......... (insert name of enterprise) hereby 908
certifies that at the time this agreement is executed, .......... 909
(insert name of enterprise) does not owe any delinquent real or 910
tangible personal property taxes to any taxing authority of the 911
State of Ohio, and does not owe delinquent taxes for which 912
22
.......... (insert name of enterprise) is liable under Chapter 913
5727., 5733., 5735., 5739., 5741., 5743., 5747., or 5753. of the 914
Revised Code, or, if such delinquent taxes are owed, .......... 915
(insert name of enterprise) currently is paying the delinquent 916
taxes pursuant to an undertaking A DELINQUENT TAX CONTRACT 917
enforceable by the State of Ohio or an agent or instrumentality 919
thereof, has filed a petition in bankruptcy under 11 U.S.C.A. 920
101, et seq., or such a petition has been filed against 921
.......... (insert name of enterprise). For the purposes of the 922
certification, delinquent taxes are taxes that remain unpaid on 923
the latest day prescribed for payment without penalty under the 924
chapter of the Revised Code governing payment of those taxes." 925
(5) ".......... (insert name of municipal corporation or 927
county) shall perform such acts as are reasonably necessary or 928
appropriate to effect, claim, reserve, and maintain exemptions 929
from taxation granted under this agreement including, without 930
limitation, joining in the execution of all documentation and 931
providing any necessary certificates required in connection with 932
such exemptions." 933
(6) "If for any reason the enterprise zone designation 935
expires, the Director of the Ohio Department of Development 936
revokes certification of the zone, or .......... (insert name of 937
municipal corporation or county) revokes the designation of the 938
zone, entitlements granted under this agreement shall continue 939
for the number of years specified under this agreement, unless 940
.......... (insert name of enterprise) materially fails to 941
fulfill its obligations under this agreement and .......... 942
(insert name of municipal corporation or county) terminates or 943
modifies the exemptions from taxation granted under this 944
agreement." 945
(7) "If .......... (insert name of enterprise) materially 947
fails to fulfill its obligations under this agreement, or if 948
.......... (insert name of municipal corporation or county) 949
determines that the certification as to delinquent taxes required 950
23
by this agreement is fraudulent, .......... (insert name of 951
municipal corporation or county) may terminate or modify the 952
exemptions from taxation granted under this agreement." 953
(8) ".......... (insert name of enterprise) shall provide 955
to the proper tax incentive review council any information 956
reasonably required by the council to evaluate the enterprise's 957
compliance with the agreement, including returns or annual 958
reports filed pursuant to section 5711.02 or 5727.08 of the Ohio 960
Revised Code if requested by the council." 962
(9) ".......... (insert name of enterprise) and .......... 964
(insert name of municipal corporation or county) acknowledge that 965
this agreement must be approved by formal action of the 966
legislative authority of .......... (insert name of municipal 967
corporation or county) as a condition for the agreement to take 968
effect. This agreement takes effect upon such approval." 969
(10) "This agreement is not transferable or assignable 971
without the express, written approval of .......... (insert name 972
of municipal corporation or county)." 973
(11) "Exemptions from taxation granted under this 975
agreement shall be revoked if it is determined that 976
............... (insert name of enterprise), any successor 977
enterprise, or any related member (as those terms are defined in 978
section 5709.61 of the Ohio Revised Code) has violated the 979
prohibition against entering into this agreement under division 980
(E) of section 3735.671 or section 5709.62, 5709.63, or 5709.632 981
of the Ohio Revised Code prior to the time prescribed by that 982
division or either of those sections." 983
The statement described in division (B)(7) of this section 985
may include the following statement, appended at the end of the 986
statement: "and may require the repayment of the amount of taxes 987
that would have been payable had the property not been exempted 988
from taxation under this agreement." 989
(C) If the director of development had to issue a waiver 991
under section 5709.633 of the Revised Code as a condition for the 992
24
agreement to be executed, the agreement shall include the 993
following statement: 994
"Continuation of this agreement is subject to the validity 996
of the circumstance upon which .......... (insert name of 997
enterprise) applied for, and the Director of the Ohio Department 998
of Development issued, the waiver pursuant to section 5709.633 of 999
the Ohio Revised Code. If, after formal approval of this 1,000
agreement by .......... (insert name of municipal corporation or 1,001
county), the Director or ............. (insert name of municipal 1,002
corporation or county) discovers that such a circumstance did not 1,003
exist, ........... (insert name of enterprise) shall be deemed to 1,004
have materially failed to comply with this agreement." 1,005
If the director issued a waiver on the basis of the 1,007
circumstance described in division (B)(3) of section 5709.633 of 1,008
the Ohio Revised Code, the conditions enumerated in divisions 1,009
(B)(3)(a)(i) and (ii) or divisions (B)(3)(b)(i) and (ii) of that 1,010
section shall be incorporated in the information described in 1,011
divisions (A)(2), (3), and (4) of this section. 1,012
Sec. 5713.08. (A) The county auditor shall make a list of 1,021
all real and personal property in his THE AUDITOR'S county, 1,022
including money, credits, and investments in bonds, stocks, or 1,024
otherwise, which is exempted from taxation. Such list shall show 1,025
the name of the owner, the value of the property exempted, and a 1,026
statement in brief form of the ground on which such exemption has 1,027
been granted. It shall be corrected annually by adding thereto 1,028
the items of property which have been exempted during the year, 1,029
and by striking therefrom the items which in the opinion of the 1,030
auditor have lost their right of exemption and which have been 1,031
reentered on the taxable list. No additions shall be made to 1,032
such exempt lists and no additional items of property shall be 1,033
exempted from taxation without the consent of the tax 1,034
commissioner as is provided for in section 5715.27 of the Revised 1,035
Code, but when any personal property or endowment fund of an 1,036
institution has once been held by the commissioner to be properly 1,037
25
exempt from taxation, it is not necessary to obtain the 1,038
commissioner's consent to the exemption of additional property or 1,039
investments of the same kind belonging to the same institution, 1,040
but such property shall appear on the abstract filed annually 1,041
with the commissioner. The commissioner may revise at any time 1,042
the list in every county so that no property is improperly or 1,043
illegally exempted from taxation. The auditor shall follow the 1,044
orders of the commissioner given under this section. An abstract 1,045
of such list shall be filed annually with the commissioner, on a 1,046
form approved by him THE COMMISSIONER, and a copy thereof shall 1,047
be kept on file in the office of each auditor for public 1,049
inspection.
The commissioner shall not consider an application for 1,051
exemption of property unless the application has attached thereto 1,052
a certificate executed by the county treasurer certifying either 1,053
ONE of the following: 1,055
(1) That all taxes, assessments, interest, and penalties 1,057
levied and assessed against the property sought to be exempted 1,058
have been paid in full to the date upon which the application for 1,059
exemption is filed, except for such taxes, interest, and 1,060
penalties that may be remitted under division (B) of this section 1,062
OR PURSUANT TO SECTION 5713.083 OF THE REVISED CODE; or
(2) That the applicant has entered into a valid 1,064
undertaking DELINQUENT TAX CONTRACT with the county treasurer 1,065
pursuant to division (A) of section 323.31 of the Revised Code to 1,067
pay all of the delinquent taxes, assessments, interest, and 1,068
penalties charged against the property, except for such taxes, 1,069
interest, and penalties that may be remitted under division (B) 1,070
of this section. If the auditor receives notice under section 1,071
323.31 of the Revised Code that such a written undertaking 1,072
DELINQUENT TAX CONTRACT has become void, he THE AUDITOR shall 1,074
strike such property from the list of exempted property and 1,076
reenter such property on the taxable list. If property is 1,077
removed from the exempt list because a written undertaking 1,078
26
DELINQUENT TAX CONTRACT has become void, current taxes shall 1,081
first be extended against that property on the general tax list 1,082
and duplicate of real and public utility property for the tax 1,083
year in which the auditor receives the notice required by 1,084
division (A) of section 323.31 of the Revised Code that the 1,085
undertaking DELINQUENT TAX CONTRACT has become void or, if that 1,087
notice is not timely made, for the tax year in which falls the 1,088
latest date by which the treasurer is required by such section to 1,089
give such notice. A county auditor shall not remove from any tax 1,090
list and duplicate the amount of any unpaid delinquent taxes, 1,091
assessments, interest, or penalties owed on property that is 1,092
placed on the exempt list pursuant to this division. 1,093
(3) THAT A TAX CERTIFICATE HAS BEEN ISSUED UNDER SECTION 1,095
5721.32 OR 5721.33 OF THE REVISED CODE WITH RESPECT TO THE 1,096
PROPERTY THAT IS THE SUBJECT OF THE APPLICATION, AND THE TAX 1,097
CERTIFICATE IS OUTSTANDING. 1,098
(B) Any taxes, interest, and penalties which have become a 1,100
lien after the property was first used for the exempt purpose, 1,101
but in no case prior to the date of acquisition of the title to 1,102
the property by the applicant, may be remitted by the 1,103
commissioner, except as is provided in section 5713.081 OR 1,104
5713.083 of the Revised Code. 1,106
(C) Real property acquired by the state in fee simple is 1,108
exempt from taxation from the date of acquisition of title or 1,109
date of possession, whichever is the earlier date, provided that 1,110
all taxes, interest, and penalties as provided in the 1,111
apportionment provisions of section 319.20 of the Revised Code 1,112
have been paid to the date of acquisition of title or date of 1,113
possession by the state, whichever is earlier. The proportionate 1,114
amount of taxes that are a lien but not yet determined, assessed, 1,115
and levied for the year in which the property is acquired, shall 1,116
be remitted by the county auditor for the balance of the year 1,117
from date of acquisition of title or date of possession, 1,118
whichever is earlier. This section shall not be construed to 1,119
27
authorize the exemption of such property from taxation or the 1,120
remission of taxes, interest, and penalties thereon until all 1,121
private use has terminated. 1,122
Sec. 5713.083. (A) AS USED IN THIS SECTION: 1,124
(1) "QUALIFIED NONPROFIT HOUSING CORPORATION" MEANS A 1,126
NONPROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR 1,127
CHARITABLE PURPOSES AS DESCRIBED IN SECTION 501(c)(3) OF THE 1,128
INTERNAL REVENUE CODE AND EXEMPTED FROM FEDERAL INCOME TAXATION 1,130
UNDER SECTION 501(a) OF THE INTERNAL REVENUE CODE, AND THE 1,132
OPERATIONS OF WHICH INCLUDE CONSTRUCTING, REHABILITATING, OR 1,133
RECONSTRUCTING REAL PROPERTY FOR RESIDENTIAL USE. 1,134
(2) "TAXING AUTHORITY" AND "TAXING DISTRICT" HAVE THE SAME 1,136
MEANINGS AS IN SECTION 5705.01 OF THE REVISED CODE. 1,137
(B) THE TAXING AUTHORITY OF A TAXING DISTRICT MAY ENTER 1,139
INTO A WRITTEN AGREEMENT WITH A QUALIFIED NONPROFIT HOUSING 1,140
CORPORATION PROVIDING FOR BOTH OF THE FOLLOWING: 1,141
(1) THE REMISSION, UPON THE ACQUISITION OF TITLE TO A 1,143
PARCEL BY THE CORPORATION, OF ALL OR A PORTION OF ANY UNPAID 1,144
TAXES, INTEREST, OR PENALTIES CHARGED AGAINST THE PARCEL BY THE 1,145
TAXING DISTRICT THAT BECAME A LIEN PRIOR TO THE CORPORATION'S 1,146
ACQUISITION OF TITLE;
(2) REHABILITATION, RECONSTRUCTION, OR CONSTRUCTION OF 1,148
IMPROVEMENTS ON THE PARCEL TO RENDER THEM FIT FOR USE AS 1,149
DWELLINGS. 1,150
THE AGREEMENT SHALL IDENTIFY THE PARCEL AND SHALL INDICATE 1,152
THE AMOUNT OF UNPAID TAXES, INTEREST, AND PENALTIES TO BE 1,153
REMITTED AND SHALL SPECIFY THE TERMS GOVERNING THE 1,154
REHABILITATION, RECONSTRUCTION, OR CONSTRUCTION OF IMPROVEMENTS 1,155
TO BE PERFORMED UNDER THE AGREEMENT, WHICH SHALL BE IN THE SOLE 1,156
DISCRETION OF THE TAXING AUTHORITY AND THE QUALIFIED NONPROFIT 1,157
HOUSING CORPORATION. UPON ENTERING INTO SUCH AN AGREEMENT, THE 1,158
TAXING AUTHORITY SHALL CERTIFY A COPY OF THE AGREEMENT TO THE 1,159
COUNTY AUDITOR, WHO SHALL VERIFY THAT THE AMOUNT TO BE REMITTED 1,160
UNDER THE AGREEMENT DOES NOT EXCEED THE AMOUNT OF UNPAID TAXES, 1,161
28
INTEREST, AND PENALTIES CHARGED AGAINST THE PARCEL BY THE TAXING 1,162
DISTRICT. IF THE COUNTY AUDITOR FINDS THAT THE COPY OF THE 1,163
AGREEMENT SO CERTIFIED DOES NOT CONTAIN ENOUGH INFORMATION FOR 1,164
THE COUNTY AUDITOR TO DISCERN THE IDENTITY OF THE PARCEL, 1,165
CONTAINS ERRONEOUS INFORMATION REGARDING THE AMOUNT OF UNPAID 1,166
TAXES, INTEREST, OR PENALTIES CHARGED AGAINST THE PARCEL BY THE 1,167
TAXING DISTRICT, OR OTHERWISE DOES NOT COMPLY WITH THIS SECTION, 1,168
THE COUNTY AUDITOR SHALL RETURN THE COPY OF THE AGREEMENT TO THE 1,169
TAXING DISTRICT ALONG WITH AN INDICATION OF ANY CORRECTIONS
NECESSARY FOR THE AGREEMENT TO COMPLY WITH THIS SECTION. UPON 1,170
MAKING ANY SUCH CORRECTIONS TO THE AGREEMENT, THE TAXING 1,171
AUTHORITY OF THE TAXING DISTRICT MAY RECERTIFY A COPY OF THE 1,172
AGREEMENT TO THE COUNTY AUDITOR. IF NO CORRECTIONS ARE REQUIRED, 1,173
OR IF THE NECESSARY CORRECTIONS HAVE BEEN MADE TO AN AGREEMENT 1,174
AND A COPY HAS BEEN RECERTIFIED TO THE COUNTY AUDITOR, THE COUNTY 1,175
AUDITOR SHALL TRANSMIT THE COPY OF THE AGREEMENT TO THE TAX 1,176
COMMISSIONER. UPON RECEIVING THE COPY OF THE AGREEMENT FROM THE 1,177
COUNTY AUDITOR, THE TAX COMMISSIONER SHALL REMIT THE UNPAID 1,178
TAXES, INTEREST, AND PENALTIES REMISSIBLE UNDER THE AGREEMENT. 1,179
AN AGREEMENT ENTERED INTO UNDER THIS SECTION IS ENFORCEABLE 1,181
AS ANY OTHER CONTRACT OR AS PROVIDED IN THE AGREEMENT. 1,182
Sec. 5713.20. If the county auditor discovers that any 1,191
building, structure, or tract of land or any lot or part of 1,192
either, has been omitted from the list of real property, he THE 1,193
AUDITOR shall add it to the list, with the name of the owner, and 1,195
ascertain the taxable value thereof and place it opposite such 1,196
property. The county auditor shall compute the sum of the simple 1,197
taxes for the preceding years in which such property was omitted 1,198
from the list of real property, not exceeding five years, unless 1,199
in the meantime the property has changed ownership, in which case 1,200
only the taxes chargeable since the last change of ownership 1,201
shall be computed. No penalty or interest shall be added to the 1,202
amount of taxes so computed. 1,203
The county auditor shall order the county treasurer to 1,205
29
correct the duplicate of real property accordingly, and shall 1,206
certify to the county treasurer the sum of taxes determined by 1,207
the county auditor under this section to be due on the omitted 1,208
property. The county treasurer thereupon shall notify the owner 1,209
by certified mail, return receipt requested, of the sum of taxes 1,210
due, and inform the owner that he THE OWNER may enter into a 1,211
written undertaking DELINQUENT TAX CONTRACT with the county 1,213
treasurer to pay the taxes in installments, or that the owner, if 1,215
he THE OWNER desires, may pay the amount of such taxes into the 1,217
county treasury.
A written undertaking DELINQUENT TAX CONTRACT entered into 1,219
under this section for the payment of taxes in installments shall 1,221
require that the installments be payable at the times and in the 1,222
amounts specified by the county treasurer in the undertaking 1,223
CONTRACT. The owner may request, and the treasurer shall allow, 1,225
an undertaking A DELINQUENT TAX CONTRACT providing for payment in 1,226
installments over no fewer than two years; however, the treasurer 1,227
shall not permit an undertaking A CONTRACT to provide for payment 1,228
in installments over more than five years. Each installment 1,231
payment shall be apportioned among the several funds for which 1,232
the taxes on the omitted property would have been assessed had 1,233
the property not been omitted, and shall be applied to the items 1,234
of taxes charged in the order in which they became due. If an 1,235
installment payment is not received by the county treasurer when 1,236
due, OR ANY PAYMENT OF CURRENT TAXES IS NOT MADE WHEN DUE the 1,237
undertaking CONTRACT becomes void, and the county treasurer shall 1,238
order payment of the entire outstanding balance of taxes 1,239
determined to be due under this section in one lump-sum payment. 1,240
Sec. 5715.27. (A) The owner of any property may file an 1,249
application with the tax commissioner, on forms prescribed by the 1,250
commissioner, requesting that such property be exempted from 1,251
taxation and that unpaid taxes and penalties be remitted as 1,252
provided in division (B) of section 5713.08 of the Revised Code. 1,253
(B) The board of education of any school district may 1,255
30
request the tax commissioner to provide it with notification of 1,256
applications for exemption from taxation for property located 1,257
within that district. If so requested, the commissioner shall 1,258
send to the board for the quarters ending on the last day of 1,259
March, June, September, and December of each year, reports that 1,260
contain sufficient information to enable the board to identify 1,261
each property that is the subject of an exemption application, 1,262
including, but not limited to, the name of the property owner or 1,263
applicant, the address of the property, and the auditor's parcel 1,264
number. The commissioner shall mail the reports on or about the 1,265
fifteenth day of the month following the end of the quarter. 1,266
(C) A board of education that has requested notification 1,268
under division (B) of this section may, with respect to any 1,269
application for exemption of property located in the district and 1,270
included in the commissioner's most recent report provided under 1,271
that division, file a statement with the commissioner and with 1,272
the applicant indicating its intent to submit evidence and 1,273
participate in any hearing on the application. The statements 1,274
shall be filed prior to the first day of the third month 1,275
following the end of the quarter in which that application was 1,276
docketed by the commissioner. A statement filed in compliance 1,277
with this division entitles the district to submit evidence and 1,278
to participate in any hearing on the property and makes the 1,279
district a party for purposes of sections 5717.02 to 5717.04 of 1,280
the Revised Code in any appeal of the commissioner's decision to 1,281
the board of tax appeals. 1,282
(D) The commissioner shall not hold a hearing on or grant 1,284
or deny an application for exemption of property in a school 1,285
district whose board of education has requested notification 1,286
under division (B) of this section until the end of the period 1,287
within which the board may submit a statement with respect to 1,288
that application under division (C) of this section. The 1,289
commissioner may act upon an application at any time prior to 1,290
that date upon receipt of a written waiver from each such board 1,291
31
of education, or, in the case of exemptions authorized by section 1,292
725.02, 1728.10, 3735.67, 5709.41, 5709.62, or 5709.63 of the 1,293
Revised Code, upon the request of the property owner. Failure of 1,294
a board of education to receive the report required in division 1,295
(B) of this section shall not void an action of the commissioner 1,296
with respect to any application. The commissioner may extend the 1,297
time for filing a statement under division (C) of this section. 1,298
(E) A complaint may also be filed with the commissioner by 1,300
any person, board, or officer authorized by section 5715.19 of 1,301
the Revised Code to file complaints with the county board of 1,302
revision against the continued exemption of any property. 1,303
(F) An application for exemption and a complaint against 1,305
exemption shall be filed prior to the thirty-first day of 1,306
December of the tax year for which exemption is requested or for 1,307
which the liability of any property to taxation in that year is 1,308
requested. The commissioner shall consider such application or 1,309
complaint in accordance with procedures established by him THE 1,310
COMMISSIONER, determine whether the property is subject to 1,311
taxation or exempt therefrom, and certify his THE COMMISSIONER'S 1,312
findings to the auditor, who shall correct the tax list and 1,313
duplicate accordingly. IF A TAX CERTIFICATE HAS BEEN SOLD UNDER 1,314
SECTION 5721.32 OR 5721.33 OF THE REVISED CODE WITH RESPECT TO 1,315
PROPERTY FOR WHICH AN EXEMPTION HAS BEEN REQUESTED, THE TAX 1,316
COMMISSIONER SHALL ALSO CERTIFY THE FINDINGS TO THE COUNTY 1,317
TREASURER OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED.
(G) Applications and complaints, and documents of any kind 1,319
related to applications and complaints, filed with the tax 1,320
commissioner under this section, are public records within the 1,321
meaning of section 149.43 of the Revised Code. 1,322
(G)(H) If the commissioner determines that the use of 1,324
property or other facts relevant to the taxability of property 1,325
that is the subject of an application for exemption or a 1,326
complaint under this section has changed while the application or 1,327
complaint was pending, the commissioner may make the 1,328
32
determination under division (F) of this section separately for 1,329
each tax year beginning with the year in which the application or 1,330
complaint was filed or the year for which remission of unpaid 1,331
taxes under division (B) of section 5713.08 of the Revised Code 1,332
was requested, and including each subsequent tax year during 1,333
which the application or complaint is pending before the 1,334
commissioner. 1,335
Sec. 5719.03. (A) The county auditor shall preserve all 1,344
receipts showing the advance payment of taxes. At the time of 1,345
making up the general personal and the classified tax list and 1,346
duplicate, the auditor shall enter thereon opposite the name of 1,348
each person charged with taxes the amount of the advance payment
made, as a credit against the amount of taxes charged thereon 1,349
against such person. 1,350
(B) Each person charged with taxes on a general personal 1,352
property or a classified property tax duplicate shall pay the 1,353
full amount of such taxes, less the amount of advance payment 1,354
credited on the duplicate, on or before the twentieth day of 1,355
September, or a day as extended pursuant to section 5719.031 of 1,356
the Revised Code. 1,357
(C) A tax is paid on or before the dates set forth in this 1,359
section if the tax payment is received by the county treasurer on 1,360
or before the last day for payment of such tax, or is received 1,361
after such date in an envelope that was postmarked by the United 1,362
States postal service on or before the last day for payment of 1,364
such tax. In the event there is more than one date of postmark 1,365
on the envelope, the earliest date imprinted by the United States 1,367
postal service shall be the date of payment. A private meter 1,368
postmark on an envelope is not a valid postmark for purposes of 1,369
establishing the date of payment of such tax.
(D) When an installment of taxes is not paid within the 1,371
time prescribed by this section, or within the time so prescribed 1,372
as extended pursuant to section 5719.031 of the Revised Code, a 1,373
penalty of ten per cent of the amount due and unpaid shall accrue 1,374
33
when the county treasurer closes the treasurer's office for 1,375
business on the last day so prescribed, but if the taxes are paid 1,377
within ten days subsequent to the last day prescribed, the 1,378
treasurer shall waive the collection of, and the auditor shall 1,379
remit one-half of, the penalty. The treasurer shall not 1,380
thereafter accept less than the full amount of taxes and penalty, 1,381
except as provided in division (E) of this section or section 1,382
5719.05, 5711.32, or 5711.33 of the Revised Code. 1,383
(E) Any partial payment of taxes tendered to a A county 1,385
treasurer may be accepted if the treasurer determines that the 1,386
amount tendered was intended by the taxpayer to be equal to the 1,387
amount due but is more or less than such amount as a result of 1,388
what appears to the treasurer to be an obvious taxpayer error. 1,389
The treasurer may accept a partial payment in which the only 1,391
unpaid amount is the amount of a penalty for late payment 1,392
provided the taxpayer files with the payment a copy of the 1,393
taxpayer's application to the auditor for a remission of the 1,394
penalty or the payment is received within ten days of the last 1,395
date the taxes could have been paid without penalty PAYMENTS OF 1,396
TAXES. Any overpayment shall be refunded by the treasurer in the 1,398
manner most convenient to the treasurer. When the amount 1,399
tendered and accepted is less than the amount due, the unpaid 1,400
balance shall be treated as other unpaid taxes and, except when 1,401
the unpaid amount is the penalty, the treasurer shall notify the 1,402
taxpayer of such deficiency.
IF THE TAXPAYER FILES WITH THE PAYMENT OF TAXES A COPY OF 1,404
AN APPLICATION TO THE COUNTY AUDITOR FOR REMISSION OF PENALTY, OR 1,405
THE PAYMENT IS RECEIVED WITHIN TEN DAYS AFTER THE LAST DAY THE 1,406
TAXES MAY BE PAID WITHOUT PENALTY, THE COUNTY TREASURER SHALL 1,407
ACCEPT A PARTIAL PAYMENT IN WHICH THE ONLY UNPAID AMOUNT IS THE 1,408
PENALTY FOR LATE PAYMENT. 1,409
Sec. 5719.04. (A) Immediately after each settlement 1,418
required by division (D) of section 321.24 of the Revised Code 1,419
the county auditor shall make a tax list and duplicates thereof 1,420
34
of all general personal and classified property taxes remaining 1,421
unpaid, as shown by the county treasurer's books and the list of 1,422
taxes returned as delinquent by him THE TREASURER to the auditor 1,423
at such settlement. The county auditor shall also include in 1,425
such list all taxes assessed by the tax commissioner pursuant to 1,426
law which were not charged upon the tax lists and duplicates on 1,427
which such settlements were made nor previously charged upon a 1,428
delinquent tax list and duplicates pursuant to this section, but 1,429
he THE AUDITOR shall not include taxes specifically excepted from 1,431
collection pursuant to section 5711.32 of the Revised Code. Such 1,432
tax list and duplicates shall contain the name of the person 1,433
charged and the amount of such taxes, and the penalty, due and 1,434
unpaid, and shall set forth separately the amount charged or 1,435
chargeable on the general and on the classified list and 1,436
duplicate. The auditor shall deliver one such duplicate to the 1,437
treasurer on the first day of December, annually. Upon receipt 1,438
of the duplicate the treasurer may prepare and mail tax bills to 1,439
all persons charged with such delinquent taxes. Each bill shall 1,440
include a notice that the interest charge prescribed by section 1,441
5719.041 of the Revised Code has begun to accrue. 1,442
The auditor shall cause a copy of the delinquent personal 1,444
and classified property tax list and duplicate provided for in 1,445
this division to be published twice within sixty days after 1,446
delivery of such duplicate to the treasurer in a newspaper 1,447
published in the English language in the county and of general 1,448
circulation therein; provided that before such publication the 1,449
auditor shall cause a display notice of the forthcoming 1,450
publication of such delinquent personal and classified property 1,451
tax list to be inserted once a week for two consecutive weeks in 1,452
a newspaper published in the English language in the county and 1,453
of general circulation therein. Copy for such display notice 1,454
shall be furnished by the auditor to the newspaper selected to 1,455
publish such delinquent tax lists simultaneously with the 1,456
delivery of the duplicate to the treasurer. If there is only one 1,457
35
newspaper published in the county, such display notice and 1,458
delinquent personal and classified property tax lists shall be 1,459
published in it. Publication of the delinquent lists may be made 1,460
by a newspaper in installments, provided that complete 1,461
publication thereof is made twice during said sixty-day period. 1,462
The office of the county treasurer shall be kept open to 1,464
receive the payment of delinquent general and classified property 1,465
taxes from the day of delivery of the duplicate thereof until the 1,466
final publication of the delinquent tax list. The name of any 1,467
taxpayer who prior to forty-eight hours SEVEN DAYS before either 1,468
the first or second publication of said list pays such taxes in 1,470
full or enters into an undertaking A DELINQUENT TAX CONTRACT to 1,471
pay such taxes in installments pursuant to section 5719.05 of the 1,473
Revised Code shall be stricken from such list, and his THE 1,474
TAXPAYER'S name shall not be included in the list for that 1,476
publication.
The other such duplicate, from which shall first be 1,478
eliminated the names of persons whose total liability for taxes 1,479
and penalty is less than one hundred dollars, shall be filed by 1,480
the auditor on the first day of December, annually, in the office 1,481
of the county recorder, and the same shall constitute a notice of 1,482
lien and operate as of the date of delivery as a lien on the 1,483
lands and tenements, vested legal interests therein, and 1,484
permanent leasehold estates of each person named therein having 1,485
such real estate in such county. Such notice of lien and such 1,486
lien shall not be valid as against any mortgagee, pledgee, 1,487
purchaser, or judgment creditor whose rights have attached prior 1,488
to the date of such delivery. Such duplicate shall be kept by 1,489
the recorder, designated as the personal tax lien record, and 1,490
indexed under the name of the person charged with such tax. No 1,491
fee shall be charged by the recorder for the services required 1,492
under this section. 1,493
The auditor shall add to the tax list made pursuant to this 1,495
section all such taxes omitted in a previous year when assessed 1,496
36
by him THE AUDITOR or finally assessed by the tax commissioner 1,497
pursuant to law, and by proper certificates cause the same to be 1,499
added to the treasurer's delinquent tax duplicate provided for in 1,500
this section, and, in proper cases, file notice of the lien with 1,501
the recorder, as provided in this section. 1,502
If the authority making any assessment believes that the 1,504
collection of such taxes will be jeopardized by delay, such 1,505
assessing authority shall so certify on the assessment 1,506
certificate thereof, and the auditor shall include a certificate 1,507
of such jeopardy in the certificate given by him THE AUDITOR to 1,508
the treasurer. In such event the treasurer shall proceed 1,510
immediately to collect such taxes, and to enforce the collection 1,511
thereof by any means provided by law, and he THE TREASURER may 1,512
not accept a tender of any part of such taxes; but the person or 1,514
his THE representatives OF THE PERSON against whom such 1,516
assessment is made may, in the event of an appeal to the tax 1,517
commissioner therefrom, obtain a stay of collection of the whole 1,518
or any part of the amount of such assessment by filing with the 1,519
treasurer a bond in an amount not exceeding double the amount as 1,520
to which the stay is desired, with such surety as the treasurer 1,521
deems necessary, conditioned upon the payment of the amount 1,522
determined to be due by the decision of the commissioner which 1,523
has become final, and further conditioned that if an appeal is 1,524
not filed within the period provided by law, the amount of
collection which is stayed by the bond will be paid on notice and 1,525
demand of the treasurer at any time after the expiration of such 1,526
period. The taxpayer may waive such stay as to the whole or any 1,527
part of the amount covered by the bond, and if as the result of 1,528
such waiver any part of the amount covered by the bond is paid, 1,529
then the bond shall be proportionately reduced on the request of 1,530
the taxpayer. 1,531
(B) Immediately after each settlement required by division 1,533
(D) of section 321.24 of the Revised Code the auditor shall make 1,534
a separate list and duplicate, prepared as prescribed in division 1,535
37
(A) of this section, of all general personal and classified 1,536
property taxes that remain unpaid but are excepted from 1,537
collection pursuant to section 5711.32 of the Revised Code. The 1,538
duplicate of such list shall be delivered to the treasurer at the 1,539
time of delivery of the delinquent personal and classified 1,540
property tax duplicate. 1,541
Sec. 5719.041. If the payment of a general personal 1,550
property or classified property tax is not made on or before the 1,551
last day prescribed by section 5719.03 or 5719.031 of the Revised 1,552
Code, an interest charge shall begin to accrue and shall continue 1,553
until all charges are paid, except that no interest charge shall 1,554
accrue for or in the month in which such payment was due under 1,555
such section or under the circumstances and for the period 1,556
described in division (A)(2) of section 5711.33 of the Revised 1,557
Code OR UPON DELINQUENT TAXES THAT ARE THE SUBJECT OF A 1,558
DELINQUENT TAX CONTRACT ENTERED INTO PURSUANT TO SECTION 5719.05 1,559
OF THE REVISED CODE. 1,560
The interest charge shall accrue against the balance of 1,562
such taxes and any penalty thereon outstanding that remains 1,563
unpaid on the last day of each month and shall be at the rate per 1,564
calendar month, rounded to the nearest one-hundredth of one per 1,565
cent, equal to one-twelfth of the rate per annum prescribed by 1,566
section 5703.47 of the Revised Code for the calendar year that 1,567
includes the month for which the charge accrues. The charge is 1,568
payable in addition to the unpaid balance of taxes and penalties 1,569
on the day the charge accrues, unless the entire balance is 1,570
sooner paid. 1,571
IF A DELINQUENT TAX CONTRACT BECOMES VOID, INTEREST SHALL 1,573
BE CHARGED ON THE DAY ON WHICH THE CONTRACT BECOMES VOID IN THE 1,574
AMOUNT THAT WOULD HAVE BEEN CHARGED HAD THE DELINQUENT TAX 1,575
CONTRACT NOT BEEN ENTERED INTO AND SHALL THEREAFTER ACCRUE AS 1,576
PROVIDED IN THIS SECTION.
Interest shall be allowed, at the same rate per calendar 1,578
month as is applicable that month for underpayments, on any 1,579
38
overpayment of the tax charged on a general personal property or 1,580
a classified property tax duplicate, from the first day of the 1,581
month following the date of the overpayment until the last day of 1,582
the month preceding the date of the refund of the overpayment. 1,583
The interest shall be paid from the fund or funds to which the 1,584
overpayment was credited. 1,585
When the county treasurer makes his THE TREASURER'S annual 1,587
settlement with the county auditor under division (D) of section 1,589
321.24 of the Revised Code, he THE TREASURER shall certify to the 1,590
auditor a list of all entries on the cumulative delinquent tax 1,592
duplicate that are at that time in the process of being paid in 1,593
installments under a valid undertaking DELINQUENT TAX CONTRACT. 1,594
For each entry that appears on the duplicate that is not on the 1,596
certified list, the auditor shall compute the full amount of 1,597
interest charges which have accrued against such entry since the 1,598
preceding such settlement was made and shall include such charges 1,599
through the last day of the month preceding the current 1,600
settlement. The auditor shall include such amounts on the tax 1,601
list and duplicates prepared by him THE AUDITOR as prescribed in 1,602
section 5719.04 of the Revised Code unless the interest is less 1,603
than one dollar, in which case it shall not be added to such tax 1,604
lists and duplicates. 1,605
Before the county treasurer accepts any payment of taxes 1,607
against which there are accrued interest charges that do not 1,608
appear on the delinquent tax duplicate, he THE TREASURER shall 1,609
notify the auditor who shall issue a certificate to the treasurer 1,611
showing the amount of such interest charges, and the treasurer 1,612
shall collect the amount shown on such certificate at the time he 1,613
accepts the OF ACCEPTING payment of such taxes. If the amount of 1,614
such interest charges is less than one dollar, no such 1,616
certificate shall be issued. In the case of delinquent personal 1,617
property taxes, the interest shown on such certificate shall be 1,618
credited to the undivided general tax fund, and distributed in 1,619
the same manner as the delinquent taxes upon which the interest 1,620
39
charges accrued. In the case of delinquent classified property 1,621
taxes, the interest shown on such certificate shall be credited 1,622
to the county library and local government support fund and 1,623
distributed in accordance with section 5747.48 of the Revised 1,624
Code. When the payment of delinquent taxes is credited on the 1,625
tax duplicate the treasurer shall make a separate notation 1,626
thereon indicating the amount collected and the index number of 1,627
the auditor's certificate herein prescribed. 1,628
Sec. 5719.05. The county treasurer shall forthwith collect 1,637
the taxes and penalty on the duplicate delivered to him THE 1,638
TREASURER by the auditor pursuant to section 5719.04 of the 1,640
Revised Code and any interest thereon by any of the means 1,641
provided by law.
In addition to any other means provided by law, the 1,643
treasurer may, when he finds AFTER FINDING that he THE TREASURER 1,645
is unable to collect the full amount of delinquent taxes, 1,646
interest, and penalties charged against an entry on the 1,647
cumulative delinquent tax duplicate in a single payment, enter 1,648
into a written undertaking DELINQUENT TAX CONTRACT, with the 1,649
person so charged, for payment of the full amount in 1,650
installments. The terms of said undertaking THE DELINQUENT TAX 1,651
CONTRACT shall include the amount payable and the due date of 1,654
each installment including the final payment date, which shall be 1,655
not more than two FIVE years after the date of the first payment. 1,657
The treasurer shall enter upon the margin of the duplicate a 1,658
notation indicating that the agreement for installment payment 1,659
has been undertaken. A receipt shall be issued for each payment, 1,660
and the payment shall be credited on the duplicate on the date 1,661
paid. Each payment shall be applied to the taxes, interest, and 1,662
penalties in the same order as each became due and shall be 1,663
apportioned among the various funds, for which the taxes were 1,664
levied, at the next succeeding tax settlement. When a payment is 1,665
not tendered as agreed upon, the undertaking DELINQUENT TAX 1,666
CONTRACT may be declared void by the treasurer, and he THE 1,667
40
TREASURER may proceed to collect the unpaid balance by any means 1,669
provided by law. The treasurer may permit a new agreement to be 1,670
undertaken, under the same terms and conditions, but there shall 1,671
be no requirement that he THE TREASURER do so. 1,672
Sec. 5721.02. The office of the county treasurer shall be 1,681
kept open to receive the payment of delinquent real property 1,682
taxes, from the date of the delivery of the delinquent land 1,683
duplicate provided for in section 5721.011 of the Revised Code, 1,684
until the final publication of the delinquent tax list and the 1,685
delinquent vacant land tax list as provided in section 5721.03 of 1,686
the Revised Code, in order that the name of any taxpayer 1,687
appearing on either list, who prior to forty-eight hours SEVEN 1,688
DAYS before the first publication of that list pays the 1,689
delinquent taxes in full, may be stricken from that list and in 1,691
order that the name of each person appearing on either list, who 1,692
prior to forty-eight hours SEVEN DAYS before the publication of 1,693
that list enters into an undertaking A DELINQUENT TAX CONTRACT 1,694
under section 323.31 of the Revised Code to pay the delinquent 1,697
taxes in installments, may be stricken from that list or an 1,698
asterisk may be entered in the margin next to his THE PERSON'S 1,699
name. If payment in full is made subsequent to the first 1,700
publication and prior to forty-eight hours SEVEN DAYS before the 1,701
second publication of either list, the name of the taxpayer shall 1,703
be eliminated from the second publication. 1,704
Sec. 5721.03. (A) At the time of making the delinquent 1,713
land list, as provided in section 5721.011 of the Revised Code, 1,714
the county auditor shall compile a delinquent tax list consisting 1,715
of all lands on the delinquent land list on which taxes have 1,716
become delinquent at the close of the collection period 1,717
immediately preceding the making of the delinquent land list. 1,718
The auditor shall also compile a delinquent vacant land tax list 1,719
of all delinquent vacant lands prior to the institution of any 1,720
foreclosure and forfeiture actions against delinquent vacant 1,721
lands under section 5721.14 of the Revised Code or any 1,722
41
foreclosure actions against delinquent vacant lands under section 1,723
5721.18 of the Revised Code. 1,724
The delinquent tax list, and the delinquent vacant land tax 1,726
list if one is compiled, shall contain all of the information 1,727
included on the delinquent land list, except that, if the 1,728
auditor's records show that the name of the person in whose name 1,729
the property currently is listed is not the name that appears on 1,730
the delinquent land list, the name used in the delinquent tax 1,731
list or the delinquent vacant land tax list shall be the name of 1,732
the person the auditor's records show as the person in whose name 1,733
the property currently is listed. 1,734
Lands that have been included in a previously published 1,736
delinquent tax list shall not be included in the delinquent tax 1,737
list so long as taxes have remained delinquent on such lands for 1,738
the entire intervening time. 1,739
In either list, there may be included lands that have been 1,741
omitted in error from a prior list and lands with respect to 1,742
which the auditor has received a certification that an 1,743
undertaking A DELINQUENT TAX CONTRACT has become void since the 1,744
publication of the last previously published list, provided the 1,746
name of the owner was stricken from a prior list under section 1,747
5721.02 of the Revised Code. 1,748
(B)(1) The auditor shall cause the delinquent tax list and 1,750
the delinquent vacant land tax list, if one is compiled, to be 1,751
published twice within sixty days after the delivery of the 1,752
delinquent land duplicate to the county treasurer, in a newspaper 1,753
of general circulation in the county. The publication shall be 1,754
printed in the English language. 1,755
The auditor shall insert display notices of the forthcoming 1,757
publication of the delinquent tax list and, if it is to be 1,758
published, the delinquent vacant land tax list once a week for 1,759
two consecutive weeks in a newspaper of general circulation in 1,760
the county. The display notices shall contain the times and 1,761
methods of payment of taxes provided by law, including 1,762
42
information concerning installment payments made in accordance 1,763
with a written undertaking DELINQUENT TAX CONTRACT. The display 1,764
notice for the delinquent tax list also shall include a notice 1,766
that an interest charge will accrue on accounts remaining unpaid 1,767
after the last day of November unless the taxpayer enters INTO a 1,768
written undertaking DELINQUENT TAX CONTRACT to pay such taxes in 1,770
installments. The display notice for the delinquent vacant land 1,771
tax list if it is to be published also shall include a notice 1,772
that delinquent vacant lands in the list are lands on which taxes 1,773
have remained unpaid for five years after being certified 1,774
delinquent, and that they are subject to foreclosure proceedings 1,775
as provided in section 323.25 or 5721.18 of the Revised Code, or 1,776
foreclosure and forfeiture proceedings as provided in section 1,777
5721.14 of the Revised Code. Each display notice also shall 1,778
state that the lands are subject to a tax certificate sale under 1,779
section 5721.32 or 5721.33 of the Revised Code, as the case may
be, and shall include any other information that the auditor 1,782
considers pertinent to the purpose of the notice. The display 1,783
notices shall be furnished by the auditor to the newspapers 1,784
selected to publish the lists at least ten days before their 1,785
first publication. 1,786
(2) Publication of the list or lists may be made by a 1,788
newspaper in installments, provided the complete publication of 1,789
each list is made twice during the sixty-day period. 1,790
(3) There shall be attached to the delinquent tax list a 1,792
notice that the delinquent lands will be certified for 1,793
foreclosure by the auditor unless the taxes, assessments, 1,794
interest, and penalties due and owing on them are paid. There 1,795
shall be attached to the delinquent vacant land tax list, if it 1,796
is to be published, a notice that delinquent vacant lands will be 1,797
certified for foreclosure or foreclosure and forfeiture by the 1,798
auditor unless the taxes, assessments, interest, and penalties 1,799
due and owing on them are paid within twenty-eight days after the 1,800
final publication of the notice. 1,801
43
(4) The auditor shall review the first publication of each 1,803
list for accuracy and completeness and may correct any errors 1,804
appearing in the list in the second publication. 1,805
(C) For the purposes of section 5721.18 of the Revised 1,807
Code, land is first certified delinquent on the date of the 1,808
certification of the delinquent land list containing that land. 1,809
Sec. 5721.06. (A)(1) The form of the notice required to 1,818
be attached to the published delinquent tax list by division 1,819
(B)(3) of section 5721.03 of the Revised Code shall be in 1,820
substance as follows: 1,821
"DELINQUENT LAND TAX NOTICE 1,823
The lands, lots, and parts of lots returned delinquent by 1,825
the county treasurer of ................... county, with the 1,826
taxes assessments, interest, and penalties, charged against them 1,827
agreeably to law, are contained and described in the following 1,828
list: (Here insert the list with the names of the owners of such 1,829
respective tracts of land or town lots as designated on the 1,830
delinquent tax list. If, prior to forty-eight hours SEVEN DAYS 1,831
before the publication of the list, an undertaking A DELINQUENT 1,832
TAX CONTRACT has been entered into under section 323.31 of the 1,834
Revised Code, the owner's name may be stricken from the list or 1,835
designated by an asterisk shown in the margin next to the owner's 1,836
name.)
Notice is hereby given that the whole of such several 1,838
lands, lots, or parts of lots will be certified for foreclosure 1,839
by the county auditor pursuant to law unless the whole of the 1,840
delinquent taxes, assessments, interest, and penalties are paid 1,841
within one year or unless a tax certificate with respect to the 1,842
parcel is sold under section 5721.32 or 5721.33 of the Revised 1,843
Code. The names of persons who have entered into a written 1,847
undertaking DELINQUENT TAX CONTRACT with the county treasurer to 1,848
discharge the delinquency are designated by an asterisk or have 1,849
been stricken from the list." 1,850
(2) If the county treasurer has certified to the county 1,852
44
auditor that the treasurer intends to offer for sale a tax 1,853
certificate with respect to one or more parcels of delinquent 1,854
land under section 5721.32 or 5721.33 of the Revised Code, the 1,855
form of the notice shall include the following statement, 1,858
appended after the second paragraph of the notice prescribed by
division (A)(1) of this section: 1,860
"Notice also is hereby given that a tax certificate may be 1,862
offered for sale under section 5721.32 or 5721.33 of the Revised 1,863
Code with respect to those parcels shown on this list. If a tax 1,865
certificate on a parcel is purchased, the purchaser of the tax 1,866
certificate acquires the state's or its taxing district's first 1,867
lien against the property, and an additional interest charge of 1,868
up to eighteen per cent per annum shall be assessed against the 1,869
parcel. In addition, failure by the owner of the parcel to 1,870
redeem the tax certificate may result in foreclosure proceedings 1,871
against the parcel. No tax certificate shall be offered for sale
if the owner of the parcel has either discharged the lien by 1,873
paying to the county treasurer in cash the amount of delinquent 1,874
taxes, assessments, penalties, interest, and charges charged 1,875
against the property, or has entered into a valid undertaking
DELINQUENT TAX CONTRACT pursuant to section 323.31 of the Revised 1,876
Code to pay those amounts in installments." 1,877
(B) The form of the notice required to be attached to the 1,879
published delinquent vacant land tax list by division (B)(3) of 1,880
section 5721.03 of the Revised Code shall be in substance as 1,881
follows: 1,882
"DELINQUENT VACANT LAND TAX NOTICE 1,884
The delinquent vacant lands, returned delinquent by the 1,886
county treasurer of ................. county, with the taxes 1,887
assessments, interest, and penalties charged against them 1,888
according to law, and remaining delinquent for five years, are 1,889
contained and described in the following list: (here insert the 1,890
list with the names of the owners of the respective tracts of 1,891
land as designated on the delinquent vacant land tax list. If, 1,892
45
prior to forty-eight hours SEVEN DAYS before the publication of 1,893
the list, an undertaking A DELINQUENT TAX CONTRACT has been 1,894
entered into under section 323.31 of the Revised Code, the 1,896
owner's name may be stricken from the list or designated by an 1,897
asterisk shown in the margin next to the owner's name.) 1,898
Notice is hereby given that these delinquent vacant lands 1,900
will be certified for foreclosure or foreclosure and forfeiture 1,901
by the county auditor pursuant to law unless the whole of the 1,902
delinquent taxes, assessments, interest, and penalties are paid 1,903
within twenty-eight days after the final publication of this 1,904
notice. The names of persons who have entered into a written 1,905
undertaking DELINQUENT TAX CONTRACT with the county treasurer to 1,906
discharge the delinquency are designated by an asterisk or have 1,908
been stricken from the list." 1,909
Sec. 5721.10. Except as otherwise provided under sections 1,918
5721.30 to 5721.41 5721.42 of the Revised Code, the state shall 1,920
have the first lien on the lands and lots described in the 1,922
delinquent land list, for the amount of taxes, assessments, 1,923
interest, and penalty charged prior to the delivery of such list. 1,924
If the taxes have not been paid for one year after having been 1,925
certified as delinquent, the state shall institute foreclosure 1,926
proceedings in the manner provided by sections 5721.01 to 5721.28 1,927
of the Revised Code unless a tax certificate respecting that 1,928
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 1,932
undertaking DELINQUENT TAX CONTRACT under section 323.31 of the 1,934
Revised Code for which the county treasurer has not made
certification to the county auditor that the undertaking 1,935
DELINQUENT TAX CONTRACT has become void. The court shall levy, 1,938
as costs in the foreclosure proceedings instituted on said 1,939
certification, the cost of an abstract or certificate of title to 1,940
the property described in said certification, if the same is 1,941
required by the court, to be paid into the general fund of the 1,942
county. Sections 5721.01 to 5721.28 of the Revised Code do not 1,943
46
prevent the partial payment of such delinquent taxes, 1,945
assessments, interest, and penalty during the period the
delinquency is being discharged in accordance with an undertaking 1,946
A DELINQUENT TAX CONTRACT under section 323.31 of the Revised 1,948
Code, but such partial payments may be made and received as 1,949
provided by law without prejudice to the right of the state to 1,950
institute foreclosure proceedings for any amount then remaining 1,951
unpaid if the county treasurer certifies to the county auditor 1,952
that the undertaking DELINQUENT TAX CONTRACT has become void. 1,954
Sec. 5721.14. Subject to division (A)(2) of this section, 1,963
on receipt of a delinquent vacant land tax certificate or a 1,964
master list of delinquent vacant tracts, a county prosecuting 1,965
attorney shall institute a foreclosure proceeding under section 1,966
323.25 or 5721.18 of the Revised Code, or a foreclosure and 1,967
forfeiture proceeding under this section. If the delinquent 1,968
vacant land tax certificate or a master list of delinquent vacant 1,970
tracts lists minerals or rights to minerals listed pursuant to 1,971
sections 5713.04, 5713.05, and 5713.06 of the Revised Code, the 1,973
county prosecuting attorney may institute a foreclosure
proceeding under section 323.25 or 5721.18 of the Revised Code or 1,974
a foreclosure and forfeiture proceeding under this section 1,976
against such minerals or rights to minerals. 1,977
(A)(1) The prosecuting attorney shall institute a 1,979
proceeding under this section by filing, in the name of the 1,980
county treasurer and with the clerk of a court with jurisdiction, 1,981
a complaint that requests that the lien of the state on the 1,982
property identified in the certificate or master list be 1,983
foreclosed and that the property be forfeited to the state. The 1,984
prosecuting attorney shall prosecute the proceeding to final 1,985
judgment and satisfaction. 1,986
(2) If the delinquent taxes, assessments, charges, 1,988
penalties, and interest are paid prior to the time a complaint is 1,989
filed, the prosecuting attorney shall not institute a proceeding 1,990
under this section. If there is a copy of a written undertaking 1,991
47
DELINQUENT TAX CONTRACT attached to the certificate or an 1,993
asterisk next to an entry on the master list, or if a copy of an 1,994
undertaking A DELINQUENT TAX CONTRACT is received from the county 1,996
auditor prior to the commencement of the proceeding under this 1,997
section, the prosecuting attorney shall not institute the 1,998
proceeding under this section unless the prosecuting attorney 1,999
receives a certification of the county treasurer that the 2,000
undertaking DELINQUENT TAX CONTRACT has become void. 2,002
(B) Foreclosure and forfeiture proceedings constitute an 2,004
action in rem. Prior to filing such an action in rem, the county 2,005
prosecuting attorney shall cause a title search to be conducted 2,006
for the purpose of identifying any lienholders or other persons 2,007
with interests in the property that is subject to foreclosure and 2,008
forfeiture. Following the title search, the action in rem shall 2,009
be instituted by filing in the office of the clerk of a court 2,010
with jurisdiction a complaint bearing a caption substantially in 2,011
the form set forth in division (A) of section 5721.15 of the 2,012
Revised Code. 2,013
Any number of parcels may be joined in one action. Each 2,015
separate parcel included in a complaint shall be given a serial 2,016
number and shall be separately indexed and docketed by the clerk 2,017
of the court in a book kept by the clerk for such purpose. A 2,018
complaint shall contain the permanent parcel number of each 2,019
parcel included in it, the full street address of the parcel when 2,020
available, a description of the parcel as set forth in the 2,021
certificate or master list, the name and address of the last 2,022
known owner of the parcel if they appear on the general tax list, 2,023
the name and address of each lienholder and other person with an 2,024
interest in the parcel identified in the title search relating to 2,025
the parcel that is required by this division, and the amount of 2,026
taxes, assessments, charges, penalties, and interest due and 2,027
unpaid with respect to the parcel. It is sufficient for the 2,028
county treasurer to allege in the complaint that the certificate 2,030
or master list has been duly filed by the county auditor with 2,031
48
respect to each parcel listed, that the amount of money with 2,032
respect to each parcel appearing to be due and unpaid is due and 2,033
unpaid, and that there is a lien against each parcel, without 2,034
setting forth any other or special matters. The prayer of the 2,035
complaint shall be that the court issue an order that the lien of 2,036
the state on each of the parcels included in the complaint be 2,037
foreclosed, that the property be forfeited to the state, and that 2,038
the land be offered for sale in the manner provided in section 2,039
5723.06 of the Revised Code. 2,040
(C) Within thirty days after the filing of a complaint, 2,042
the clerk of the court in which the complaint was filed shall 2,043
cause a notice of foreclosure and forfeiture substantially in the 2,044
form of the notice set forth in division (B) of section 5721.15 2,045
of the Revised Code to be published once a week for three 2,046
consecutive weeks in a newspaper of general circulation in the 2,047
county. In any county that has adopted a permanent parcel number 2,048
system, the parcel may be described in the notice by parcel 2,049
number only, instead of also with a complete legal description, 2,050
if the county prosecuting attorney determines that the 2,051
publication of the complete legal description is not necessary to 2,052
provide reasonable notice of the foreclosure and forfeiture 2,053
proceeding to the interested parties. If the complete legal 2,054
description is not published, the notice shall indicate where the 2,055
complete legal description may be obtained. 2,056
After the third publication, the publisher shall file with 2,058
the clerk of the court an affidavit stating the fact of the 2,059
publication and including a copy of the notice of foreclosure and 2,060
forfeiture as published. Service of process for purposes of the 2,061
action in rem shall be considered as complete on the date of the 2,062
last publication. 2,063
Within thirty days after the filing of a complaint and 2,065
before the date of the final publication of the notice of 2,066
foreclosure and forfeiture, the clerk of the court also shall 2,067
cause a copy of a notice substantially in the form of the notice 2,068
49
set forth in division (C) of section 5721.15 of the Revised Code 2,069
to be mailed by ordinary mail, with postage prepaid, to each 2,070
person named in the complaint as being the last known owner of a 2,071
parcel included in it, or as being a lienholder or other person 2,072
with an interest in a parcel included in it. The notice shall be 2,073
sent to the address of each such person, as set forth in the 2,074
complaint, and the clerk shall enter the fact of such mailing 2,075
upon the appearance docket. If the name and address of the last 2,076
known owner of a parcel included in a complaint is not set forth 2,077
in it, the county auditor shall file an affidavit with the clerk 2,078
stating that the name and address of the last known owner does 2,079
not appear on the general tax list. 2,080
(D)(1) An answer may be filed in a foreclosure and 2,082
forfeiture proceeding by any person owning or claiming any right, 2,083
title, or interest in, or lien upon, any parcel described in the 2,084
complaint. The answer shall contain the caption and number of 2,085
the action and the serial number of the parcel concerned. The 2,086
answer shall set forth the nature and amount of interest claimed 2,087
in the parcel and any defense or objection to the foreclosure of 2,088
the lien of the state for delinquent taxes, assessments, charges, 2,089
penalties, and interest, as shown in the complaint. The answer 2,090
shall be filed in the office of the clerk of the court, and a 2,091
copy of the answer shall be served on the county prosecuting 2,092
attorney not later than twenty-eight days after the date of final 2,093
publication of the notice of foreclosure and forfeiture. If an 2,094
answer is not filed within such time, a default judgment may be 2,095
taken as to any parcel included in a complaint as to which no 2,096
answer has been filed. A default judgment is valid and effective 2,097
with respect to all persons owning or claiming any right, title, 2,098
or interest in, or lien upon, any such parcel, notwithstanding 2,099
that one or more of such persons are minors, incompetents, 2,100
absentees or nonresidents of the state, or convicts in 2,101
confinement. 2,102
(2)(a) A receiver appointed pursuant to divisions (C)(2) 2,104
50
and (3) of section 3767.41 of the Revised Code may file an answer 2,105
pursuant to division (D)(1) of this section, but is not required 2,106
to do so as a condition of receiving proceeds in a distribution 2,107
under division (B)(2) of section 5721.17 of the Revised Code. 2,108
(b) When a receivership under section 3767.41 of the 2,110
Revised Code is associated with a parcel, the notice of 2,111
foreclosure and forfeiture set forth in division (B) of section 2,112
5721.15 of the Revised Code and the notice set forth in division 2,113
(C) of that section shall be modified to reflect the provisions 2,114
of division (D)(2)(a) of this section. 2,115
(E) At the trial of a foreclosure and forfeiture 2,117
proceeding, the delinquent vacant land tax certificate or master 2,118
list of delinquent vacant tracts filed by the county auditor with 2,119
the county prosecuting attorney shall be prima-facie evidence of 2,120
the amount and validity of the taxes, assessments, charges, 2,121
penalties, and interest appearing due and unpaid on the parcel to 2,122
which the certificate or master list relates and their 2,123
nonpayment. If an answer is properly filed, the court may, in 2,124
its discretion, and shall, at the request of the person filing 2,125
the answer, grant a severance of the proceedings as to any parcel 2,126
described in such answer for purposes of trial or appeal. 2,127
(F) The conveyance by the owner of any parcel against 2,129
which a complaint has been filed pursuant to this section at any 2,130
time after the date of publication of the parcel on the 2,131
delinquent vacant land tax list but before the date of a judgment 2,132
of foreclosure and forfeiture pursuant to section 5721.16 of the 2,133
Revised Code shall not nullify the right of the county to proceed 2,134
with the foreclosure and forfeiture. 2,135
Sec. 5721.18. The county prosecuting attorney, upon the 2,144
delivery to the prosecuting attorney by the county auditor of a 2,146
delinquent land or delinquent vacant land tax certificate, or of 2,147
a master list of delinquent or delinquent vacant tracts, shall 2,148
institute a foreclosure proceeding under this section in the name 2,149
of the county treasurer to foreclose the lien of the state, in 2,150
51
any court with jurisdiction, unless the taxes, assessments, 2,151
charges, penalties, and interest are paid prior to the time a 2,152
complaint is filed, or unless a foreclosure or foreclosure and 2,153
forfeiture action has been or will be instituted under section 2,154
323.25 or 5721.14 of the Revised Code. If the delinquent land or 2,156
delinquent vacant land tax certificate or the master list of 2,157
delinquent or delinquent vacant tracts lists minerals or rights
to minerals listed pursuant to sections 5713.04, 5713.05, and 2,158
5713.06 of the Revised Code, the county prosecuting attorney may 2,160
institute a foreclosure proceeding in the name of the county 2,161
treasurer, in any court with jurisdiction, to foreclose the lien 2,162
of the state against such minerals or rights to minerals, unless
the taxes, assessments, charges, penalties, and interest are paid 2,163
prior to the time the complaint is filed, or unless a foreclosure 2,165
or foreclosure and forfeiture action has been or will be 2,166
instituted under section 323.25 or 5721.14 of the Revised Code. 2,167
The prosecuting attorney shall prosecute the proceeding to 2,171
final judgment and satisfaction. WITHIN TEN DAYS AFTER OBTAINING
A JUDGMENT, THE PROSECUTING ATTORNEY SHALL NOTIFY THE TREASURER 2,172
IN WRITING THAT JUDGMENT HAS BEEN RENDERED. If there is a copy 2,173
of a written undertaking DELINQUENT TAX CONTRACT attached to the 2,174
certificate or an asterisk next to an entry on the master list, 2,176
or if a copy of an undertaking A DELINQUENT TAX CONTRACT is 2,177
received from the auditor prior to the commencement of the 2,179
proceeding under this section, the prosecuting attorney shall not 2,180
institute the proceeding under this section, unless the 2,181
prosecuting attorney receives a certification of the treasurer 2,182
that the undertaking DELINQUENT TAX CONTRACT has become void. 2,183
(A) This division applies to all foreclosure proceedings 2,185
not instituted and prosecuted under section 323.25 of the Revised 2,186
Code or division (B) or (C) of this section. The foreclosure 2,187
proceedings shall be instituted and prosecuted in the same manner 2,188
as is provided by law for the foreclosure of mortgages on land, 2,189
except that, if service by publication is necessary, such 2,190
52
publication shall be made once a week for three consecutive weeks 2,191
instead of as provided by the Rules of Civil Procedure, and the 2,192
service shall be complete at the expiration of three weeks after 2,193
the date of the first publication. In any proceeding prosecuted 2,194
under this section, if the prosecuting attorney determines that 2,195
service upon a defendant may be obtained ultimately only by 2,196
publication, the prosecuting attorney may cause service to be 2,197
made simultaneously by certified mail, return receipt requested, 2,199
ordinary mail, and publication. 2,200
In any county that has adopted a permanent parcel number 2,202
system, the parcel may be described in the notice by parcel 2,203
number only, instead of also with a complete legal description, 2,204
if the prosecuting attorney determines that the publication of 2,205
the complete legal description is not necessary to provide 2,206
reasonable notice of the foreclosure proceeding to the interested 2,207
parties. If the complete legal description is not published, the 2,208
notice shall indicate where the complete legal description may be 2,209
obtained. 2,210
It is sufficient, having been made a proper party to the 2,212
foreclosure proceeding, for the treasurer to allege in the 2,213
treasurer's complaint that the certificate or master list has 2,215
been duly filed by the auditor, that the amount of money 2,216
appearing to be due and unpaid is due and unpaid, and that there 2,217
is a lien against the property described in the certificate or 2,218
master list, without setting forth in the complaint any other or 2,219
special matter relating to the foreclosure proceeding. The 2,220
prayer of the complaint shall be that the court issue an order 2,221
that the property be sold by the sheriff, or if the action is in 2,222
the municipal court by the bailiff, in the manner provided in 2,223
section 5721.19 of the Revised Code. 2,224
In the foreclosure proceeding, the treasurer may join in 2,226
one action any number of lots or lands, but the decree shall be 2,227
rendered separately, and any proceedings may be severed, in the 2,228
discretion of the court, for the purpose of trial or appeal, and 2,229
53
the court shall make such order for the payment of costs as is 2,230
considered proper. The certificate or master list filed by the 2,231
auditor with the prosecuting attorney is prima-facie evidence at 2,232
the trial of the foreclosure action of the amount and validity of 2,233
the taxes, assessments, charges, penalties, and interest 2,234
appearing due and unpaid and of their nonpayment. 2,235
(B) Foreclosure proceedings constituting an action in rem 2,237
may be commenced by the filing of a complaint after the end of 2,238
the second year from the date on which the delinquency was first 2,239
certified by the auditor. Prior to filing such an action in rem, 2,240
the prosecuting attorney shall cause a title search to be 2,241
conducted for the purpose of identifying any lienholders or other 2,242
persons with interests in the property subject to foreclosure. 2,243
Following the title search, the action in rem shall be instituted 2,244
by filing in the office of the clerk of a court with jurisdiction 2,245
a complaint bearing a caption substantially in the form set forth 2,246
in division (A) of section 5721.181 of the Revised Code. 2,247
Any number of parcels may be joined in one action. Each 2,249
separate parcel included in a complaint shall be given a serial 2,250
number and shall be separately indexed and docketed by the clerk 2,251
of the court in a book kept by the clerk for such purpose. A 2,252
complaint shall contain the permanent parcel number of each 2,253
parcel included in it, the full street address of the parcel when 2,254
available, a description of the parcel as set forth in the 2,255
certificate or master list, the name and address of the last 2,256
known owner of the parcel if they appear on the general tax list, 2,257
the name and address of each lienholder and other person with an 2,258
interest in the parcel identified in the title search relating to 2,259
the parcel that is required by this division, and the amount of 2,260
taxes, assessments, charges, penalties, and interest due and 2,261
unpaid with respect to the parcel. It is sufficient for the 2,262
treasurer to allege in the complaint that the certificate or 2,264
master list has been duly filed by the auditor with respect to 2,265
each parcel listed, that the amount of money with respect to each 2,266
54
parcel appearing to be due and unpaid is due and unpaid, and that 2,267
there is a lien against each parcel, without setting forth any 2,268
other or special matters. The prayer of the complaint shall be 2,269
that the court issue an order that the land described in the 2,270
complaint be sold in the manner provided in section 5721.19 of 2,271
the Revised Code. 2,272
(1) Within thirty days after the filing of a complaint, 2,274
the clerk of the court in which the complaint was filed shall 2,275
cause a notice of foreclosure substantially in the form of the 2,276
notice set forth in division (B) of section 5721.181 of the 2,277
Revised Code to be published once a week for three consecutive 2,278
weeks in a newspaper of general circulation in the county. In 2,279
any county that has adopted a permanent parcel number system, the 2,280
parcel may be described in the notice by parcel number only, 2,281
instead of also with a complete legal description, if the 2,282
prosecuting attorney determines that the publication of the 2,283
complete legal description is not necessary to provide reasonable 2,284
notice of the foreclosure proceeding to the interested parties. 2,285
If the complete legal description is not published, the notice 2,286
shall indicate where the complete legal description may be 2,287
obtained. 2,288
After the third publication, the publisher shall file with 2,290
the clerk of the court an affidavit stating the fact of the 2,291
publication and including a copy of the notice of foreclosure as 2,292
published. Service of process for purposes of the action in rem 2,293
shall be considered as complete on the date of the last 2,294
publication. 2,295
Within thirty days after the filing of a complaint and 2,297
before the final date of publication of the notice of 2,298
foreclosure, the clerk of the court also shall cause a copy of a 2,299
notice substantially in the form of the notice set forth in 2,300
division (C) of section 5721.181 of the Revised Code to be mailed 2,301
by certified mail, with postage prepaid, to each person named in 2,302
the complaint as being the last known owner of a parcel included 2,303
55
in it, or as being a lienholder or other person with an interest 2,304
in a parcel included in it. The notice shall be sent to the 2,305
address of each such person, as set forth in the complaint, and 2,306
the clerk shall enter the fact of such mailing upon the 2,307
appearance docket. If the name and address of the last known 2,308
owner of a parcel included in a complaint is not set forth in it, 2,309
the auditor shall file an affidavit with the clerk stating that 2,310
the name and address of the last known owner does not appear on 2,311
the general tax list. 2,312
(2)(a) An answer may be filed in an action in rem under 2,314
this division by any person owning or claiming any right, title, 2,315
or interest in, or lien upon, any parcel described in the 2,316
complaint. The answer shall contain the caption and number of 2,317
the action and the serial number of the parcel concerned. The 2,318
answer shall set forth the nature and amount of interest claimed 2,319
in the parcel and any defense or objection to the foreclosure of 2,320
the lien of the state for delinquent taxes, assessments, charges, 2,321
penalties, and interest as shown in the complaint. The answer 2,322
shall be filed in the office of the clerk of the court, and a 2,323
copy of the answer shall be served on the prosecuting attorney, 2,324
not later than twenty-eight days after the date of final 2,325
publication of the notice of foreclosure. If an answer is not 2,326
filed within such time, a default judgment may be taken as to any 2,327
parcel included in a complaint as to which no answer has been 2,328
filed. A default judgment is valid and effective with respect to 2,329
all persons owning or claiming any right, title, or interest in, 2,330
or lien upon, any such parcel, notwithstanding that one or more 2,331
of such persons are minors, incompetents, absentees or 2,332
nonresidents of the state, or convicts in confinement. 2,333
(b)(i) A receiver appointed pursuant to divisions (C)(2) 2,335
and (3) of section 3767.41 of the Revised Code may file an answer 2,336
pursuant to division (B)(2)(a) of this section, but is not 2,337
required to do so as a condition of receiving proceeds in a 2,338
distribution under division (B)(1) of section 5721.17 of the 2,339
56
Revised Code. 2,340
(ii) When a receivership under section 3767.41 of the 2,342
Revised Code is associated with a parcel, the notice of 2,343
foreclosure set forth in division (B) of section 5721.181 of the 2,344
Revised Code and the notice set forth in division (C) of that 2,345
section shall be modified to reflect the provisions of division 2,346
(B)(2)(b)(i) of this section. 2,347
(3) At the trial of an action in rem under this division, 2,349
the certificate or master list filed by the auditor with the 2,350
prosecuting attorney shall be prima-facie evidence of the amount 2,351
and validity of the taxes, assessments, charges, penalties, and 2,352
interest appearing due and unpaid on the parcel to which the 2,353
certificate or master list relates and their nonpayment. If an 2,354
answer is properly filed, the court may, in its discretion, and 2,355
shall, at the request of the person filing the answer, grant a 2,356
severance of the proceedings as to any parcel described in such 2,357
answer for purposes of trial or appeal. 2,358
(C) In addition to the actions in rem authorized under 2,360
division (B) of this section and section 5721.14 of the Revised 2,361
Code, an action in rem may be commenced under this division. An 2,362
action commenced under this division shall conform to all of the 2,363
requirements of division (B) of this section except as follows: 2,364
(1) The prosecuting attorney shall not cause a title 2,366
search to be conducted for the purpose of identifying any 2,367
lienholders or other persons with interests in the property 2,368
subject to foreclosure, except that the prosecuting attorney 2,369
shall cause a title search to be conducted to identify any 2,371
receiver's lien.
(2) The names and addresses of lienholders and persons 2,373
with an interest in the parcel shall not be contained in the 2,374
complaint, and notice shall not be mailed to lienholders and 2,375
persons with an interest as provided in division (B)(1) of this 2,376
section, except that the name and address of a receiver under 2,377
section 3767.41 of the Revised Code shall be contained in the 2,378
57
complaint and notice shall be mailed to the receiver. 2,379
(3) With respect to the forms applicable to actions 2,381
commenced under division (B) of this section and contained in 2,382
section 5721.181 of the Revised Code: 2,383
(a) The notice of foreclosure prescribed by division (B) 2,385
of section 5721.181 of the Revised Code shall be revised to 2,386
exclude any reference to the inclusion of the name and address of 2,387
each lienholder and other person with an interest in the parcel 2,388
identified in a statutorily required title search relating to the 2,389
parcel, and to exclude any such names and addresses from the 2,390
published notice, except that the revised notice shall refer to 2,391
the inclusion of the name and address of a receiver under section 2,392
3767.41 of the Revised Code and the published notice shall 2,393
include the receiver's name and address. The notice of 2,394
foreclosure also shall include the following in boldface type: 2,395
"If pursuant to the action the parcel is sold, the sale 2,397
shall not affect or extinguish any lien or encumbrance with 2,398
respect to the parcel other than a receiver's lien and other than 2,399
the lien for land taxes, assessments, charges, interest, and 2,400
penalties for which the lien is foreclosed and in satisfaction of 2,401
which the property is sold. All other liens and encumbrances 2,402
with respect to the parcel shall survive the sale." 2,403
(b) The notice to the owner, lienholders, and other 2,405
persons with an interest in a parcel shall be a notice only to 2,406
the owner and to any receiver under section 3767.41 of the 2,407
Revised Code, and the last two sentences of the notice to the 2,408
owner shall be omitted. 2,409
(4) As used in this division, a "receiver's lien" means 2,411
the lien of a receiver appointed pursuant to divisions (C)(2) and 2,412
(3) of section 3767.41 of the Revised Code that is acquired 2,413
pursuant to division (H)(2)(b) of that section for any 2,414
unreimbursed expenses and other amounts paid in accordance with 2,415
division (F) of that section by the receiver and for the fees of 2,416
the receiver approved pursuant to division (H)(1) of that 2,417
58
section. 2,418
(D) If the prosecuting attorney determines that an action 2,420
in rem under division (B) or (C) of this section is precluded by 2,421
law, then foreclosure proceedings shall be filed pursuant to 2,422
division (A) of this section, and the complaint in the action in 2,423
personam shall set forth the grounds upon which the action in rem 2,424
is precluded. 2,425
(E) The conveyance by the owner of any parcel against 2,427
which a complaint has been filed pursuant to this section at any 2,428
time after the date of publication of the parcel on the 2,429
delinquent tax list but before the date of a judgment of 2,430
foreclosure pursuant to section 5721.19 of the Revised Code shall 2,431
not nullify the right of the county to proceed with the 2,432
foreclosure. 2,433
Sec. 5721.19. (A) In its judgment of foreclosure rendered 2,442
with respect to actions filed pursuant to section 5721.18 of the 2,443
Revised Code, the court shall enter a finding with respect to 2,444
each parcel of the amount of the taxes, assessments, charges, 2,445
penalties, and interest, and the costs incurred in the 2,446
foreclosure proceeding instituted against it, which are due and 2,447
unpaid. The court may order each parcel to be sold, without 2,448
appraisal, for not less than either of the following: 2,449
(1) The fair market value of the parcel, as determined by 2,451
the county auditor, plus the costs incurred in the foreclosure 2,452
proceeding; 2,453
(2) The total amount of the finding entered by the court, 2,455
including all taxes, assessments, charges, penalties, and 2,456
interest payable subsequent to the delivery to the county 2,457
prosecuting attorney of the delinquent land tax certificate or 2,458
master list of delinquent tracts and prior to the transfer of the 2,459
deed of the parcel to the purchaser following confirmation of 2,460
sale, plus the costs incurred in the foreclosure proceeding. For 2,461
purposes of determining such amount, the county treasurer may 2,463
estimate the amount of taxes, assessments, interest, penalties, 2,464
59
and costs that will be payable at the time the deed of the 2,465
property is transferred to the purchaser.
Notwithstanding the minimum sales price provisions of 2,467
divisions (A)(1) and (2) of this section to the contrary, a 2,468
parcel sold pursuant to this section shall not be sold for less 2,469
than the amount described in division (A)(2) of this section if 2,470
the highest bidder is the owner of record of the parcel
immediately prior to the judgment of foreclosure or a member of 2,471
the following class of parties connected to that owner: a member 2,472
of that owner's immediate family, a person with a power of 2,473
attorney appointed by that owner who subsequently transfers the 2,474
parcel to the owner, a sole proprietorship owned by that owner or 2,475
a member of his THAT OWNER'S immediate family, or a partnership, 2,476
trust, business trust, corporation, or association in which the 2,478
owner or a member of his THE OWNER'S immediate family owns or 2,480
controls directly or indirectly more than fifty per cent. If a
parcel sells for less than the amount described in division 2,481
(A)(2) of this section, the officer conducting the sale shall 2,482
require the buyer to complete an affidavit stating that the buyer 2,484
is not the owner of record immediately prior to the judgment of 2,485
foreclosure or a member of the specified class of parties
connected to that owner, and the affidavit shall become part of 2,486
the court records of the proceeding. If the county auditor 2,487
discovers within three years after the date of the sale that a 2,488
parcel was sold to that owner or a member of the specified class 2,489
of parties connected to that owner for a price less than the 2,490
amount so described, and if the parcel is still owned by that
owner or a member of the specified class of parties connected to 2,491
that owner, the auditor within thirty days after such discovery 2,492
shall add the difference between that amount and the sale price 2,493
to the amount of taxes that then stand charged against the parcel 2,494
and is payable at the next succeeding date for payment of real 2,495
property taxes. As used in this paragraph, "immediate family"
means a spouse who resides in the same household and children. 2,496
60
(B) Each parcel affected by the court's finding shall be 2,498
separately sold, unless the court orders any of such parcels to 2,499
be sold together. 2,500
Each parcel shall be advertised and sold by the officer to 2,502
whom the order of sale is directed in the manner provided by law 2,503
for the sale of real property on execution. The advertisement 2,504
for sale of each parcel shall be published once a week for three 2,505
consecutive weeks and shall include the date on which a second 2,506
sale will be conducted if no bid is accepted at the first sale. 2,507
Any number of parcels may be included in one advertisement. 2,508
The notice of the advertisement shall be substantially in 2,510
the form of the notice set forth in section 5721.191 of the 2,511
Revised Code. In any county that has adopted a permanent parcel 2,512
number system, the parcel may be described in the notice by 2,513
parcel number only, instead of also with a complete legal 2,514
description, if the prosecuting attorney determines that the 2,515
publication of the complete legal description is not necessary to 2,516
provide reasonable notice of the foreclosure sale to potential 2,517
bidders. If the complete legal description is not published, the 2,518
notice shall indicate where the complete legal description may be 2,519
obtained. 2,520
(C)(1) Whenever the officer charged to conduct the sale 2,522
offers any parcel for sale and no bids are made equal to the 2,523
lesser of the amounts described in divisions (A)(1) and (2) of 2,524
this section, he THE OFFICER shall adjourn the sale of the parcel 2,526
to the second date that was specified in the advertisement of 2,527
sale. The second date shall be not less than two weeks or more 2,528
than six weeks from the day on which the parcel was first offered 2,529
for sale. The second sale shall be held at the same place and 2,530
commence at the same time as set forth in the advertisement of 2,531
sale. The officer shall offer any parcel not sold at the first 2,532
sale. Upon the conclusion of any sale, or if any parcel remains 2,533
unsold after being offered at two sales, the officer conducting 2,534
the sale shall report the results to the court. 2,535
61
(2)(a) If a parcel remains unsold after being offered at 2,537
two sales, or if a parcel sells at any sale but the amount of the 2,538
price is less than the costs incurred in the proceeding 2,539
instituted against the parcel under section 5721.18 of the 2,540
Revised Code, then the clerk of the court shall certify to the 2,541
county auditor the amount of those costs that remains unpaid. At 2,542
the next semiannual apportionment of real property taxes that 2,543
occurs following any such certification, the auditor shall reduce 2,544
the real property taxes that he THE AUDITOR otherwise would 2,545
distribute to each taxing district. In making the reductions, 2,547
the auditor shall subtract from the otherwise distributable real 2,548
property taxes to a taxing district an amount that shall be 2,549
determined by multiplying the certified costs by a fraction the 2,550
numerator of which shall be the amount of the taxes, assessments, 2,551
charges, penalties, and interest on the parcel owed to that 2,552
taxing district at the time the parcel first was offered for sale 2,553
pursuant to this section, and the denominator of which shall be 2,554
the total of the taxes, assessments, charges, penalties, and 2,555
interest on the parcel owed to all the taxing districts at that 2,556
time. The auditor promptly shall pay to the clerk of the court 2,557
the amounts of the reductions. 2,558
(b) If reductions occur pursuant to division (C)(2)(a) of 2,560
this section, and if at a subsequent time a parcel is sold at a 2,561
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. 2,562
of the Revised Code, then, notwithstanding other provisions of 2,563
the Revised Code, except section 5721.17 of the Revised Code, 2,564
governing the distribution of the proceeds of a foreclosure or 2,565
forfeiture sale, the proceeds first shall be distributed to 2,566
reimburse the taxing districts subjected to reductions in their 2,567
otherwise distributable real property taxes. The distributions 2,568
shall be based on the same proportions used for purposes of 2,569
division (C)(2)(a) of this section. 2,570
(3) The court, in its discretion, may order any parcel not 2,572
sold pursuant to the original order of sale to be advertised and 2,573
62
offered for sale at a subsequent foreclosure sale. For such 2,574
purpose, the court may direct the parcel to be appraised and fix 2,575
a minimum price for which it may be sold. 2,576
(D) Except as otherwise provided in division (B)(1) of 2,578
section 5721.17 of the Revised Code, upon the confirmation of a 2,579
sale, the proceeds of the sale shall be applied as follows: 2,580
(1) The costs incurred in any proceeding filed against the 2,582
parcel pursuant to section 5721.18 of the Revised Code shall be 2,583
paid first. 2,584
(2) Following the payment required by division (D)(1) of 2,586
this section, the part of the proceeds that is equal to five per 2,587
cent of the taxes and assessments due shall be deposited in the 2,588
delinquent tax and assessment collection fund created pursuant to 2,589
section 321.261 of the Revised Code. 2,590
(3) Following the payment required by division (D)(2) of 2,592
this section, the amount found due for taxes, assessments, 2,593
charges, penalties, and interest shall be paid, including all 2,594
taxes, assessments, charges, penalties, and interest payable 2,595
subsequent to the delivery to the county prosecuting attorney of 2,596
the delinquent land tax certificate or master list of delinquent 2,597
tracts and prior to the transfer of the deed of the parcel to the 2,598
purchaser following confirmation of sale. If the proceeds 2,599
available for distribution pursuant to division (D)(3) of this 2,600
section are insufficient to pay the entire amount of those taxes, 2,601
assessments, charges, penalties, and interest, the proceeds shall 2,602
be paid to each claimant in proportion to the amount of those 2,603
taxes, assessments, charges, penalties, and interest that each is 2,604
due. 2,605
(E) If the proceeds from the sale of a parcel are 2,607
insufficient to pay in full the amount of the taxes, assessments, 2,608
charges, penalties, and interest which are due and unpaid; the 2,609
costs incurred in the foreclosure proceeding instituted against 2,610
it which are due and unpaid; and, if division (B)(1) of section 2,611
5721.17 of the Revised Code is applicable, any notes issued by a 2,612
63
receiver pursuant to division (F) of section 3767.41 of the 2,613
Revised Code and any receiver's lien as defined in division 2,614
(C)(4) of section 5721.18 of the Revised Code, the court, 2,615
pursuant to section 5721.192 of the Revised Code, may enter a 2,616
deficiency judgment against the owner of record of the parcel for 2,617
the unpaid amount. If that owner of record is a corporation, the 2,618
court may enter the deficiency judgment against the stockholder 2,619
holding a majority of that corporation's stock. 2,620
If after distribution of proceeds from the sale of the 2,622
parcel under division (D) of this section the amount of proceeds 2,623
to be applied to pay the taxes, assessments, charges, penalties, 2,624
interest, and costs is insufficient to pay them in full, and the 2,625
court does not enter a deficiency judgment against the owner of 2,626
record pursuant to this division, the taxes, assessments, 2,627
charges, penalties, interest, and costs shall be deemed 2,628
satisfied. 2,629
(F)(1) Upon confirmation of a sale, a spouse of the party 2,631
charged with the delinquent taxes or assessments shall thereby be 2,632
barred of the right of dower in the property sold, though such 2,633
spouse was not a party to the action. No statute of limitations 2,634
shall apply to such action. When the land or lots stand charged 2,635
on the tax duplicate as certified delinquent, it is not necessary 2,636
to make the state a party to the foreclosure proceeding, but the 2,637
state shall be deemed a party to such action through and be 2,638
represented by the county treasurer. 2,639
(2) Except as otherwise provided in divisions (F)(3) and 2,641
(G) of this section, unless such land or lots were previously 2,642
redeemed pursuant to section 5721.25 of the Revised Code, upon 2,643
the filing of the entry of confirmation of sale, the title to 2,644
such land or lots shall be incontestable in the purchaser and 2,645
shall be free and clear of all liens and encumbrances, except a 2,646
federal tax lien notice of which is properly filed in accordance 2,647
with section 317.09 of the Revised Code prior to the date that a 2,648
foreclosure proceeding is instituted pursuant to division (B) of 2,649
64
section 5721.18 of the Revised Code and the easements and 2,650
covenants of record running with the land or lots that were 2,651
created prior to the time the taxes or assessments, for the 2,652
nonpayment of which the land or lots are sold at foreclosure, 2,653
became due and payable. 2,654
(3) When proceedings for foreclosure are instituted under 2,656
division (C) of section 5721.18 of the Revised Code, unless the 2,657
land or lots were previously redeemed pursuant to section 5721.25 2,658
of the Revised Code, upon the filing of the entry of confirmation 2,659
of sale, the title to such land or lots shall be incontestable in 2,660
the purchaser and shall be free of any receiver's lien as defined 2,661
in division (C)(4) of section 5721.18 of the Revised Code and, 2,662
except as otherwise provided in division (G) of this section, the 2,663
liens for land taxes, assessments, charges, interest, and 2,664
penalties for which the lien was foreclosed and in satisfaction 2,665
of which the property was sold. All other liens and encumbrances 2,666
with respect to the land or lots shall survive the sale. 2,667
(4) The title shall not be invalid because of any 2,669
irregularity, informality, or omission of any proceedings under 2,670
this chapter, or in any processes of taxation, if such 2,671
irregularity, informality, or omission does not abrogate the 2,672
provision for notice to holders of title, lien, or mortgage to, 2,673
or other interests in, such foreclosed lands or lots, as 2,674
prescribed in this chapter. 2,675
(G) If a parcel is sold under this section for the amount 2,677
described in division (A)(2) of this section, and the county 2,678
treasurer's estimate exceeds the amount of taxes, assessments, 2,679
interest, penalties, and costs actually payable when the deed is 2,680
transferred to the purchaser, the officer who conducted the sale 2,681
shall refund to the purchaser the difference between the estimate 2,682
and the amount actually payable. If the amount of taxes, 2,683
assessments, interest, penalties, and costs actually payable when 2,684
the deed is transferred to the purchaser exceeds the county 2,685
treasurer's estimate, the officer shall certify the amount of the 2,686
65
excess to the treasurer, who shall enter that amount on the real 2,687
and public utility property tax duplicate opposite the property; 2,688
the amount of the excess shall be payable at the next succeeding 2,689
date prescribed for payment of taxes in section 323.12 of the 2,690
Revised Code. 2,691
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER 2,693
WHO CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE 2,694
PURCHASER AT THE TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF 2,695
THE SALE, SHALL PREPARE AND RECORD THE DEED CONVEYING TITLE TO 2,696
THE PARCEL TO THE PURCHASER.
Sec. 5721.25. All delinquent land upon which the taxes, 2,705
assessments, penalties, interest, or charges have become 2,706
delinquent may be redeemed before foreclosure proceedings have 2,707
been instituted OR, IF PROCEEDINGS HAVE BEEN INSTITUTED, BEFORE 2,708
THE FILING OF AN ENTRY OF CONFIRMATION OF SALE PURSUANT TO SUCH 2,709
PROCEEDINGS, by tendering to the county treasurer an amount 2,710
sufficient to pay the taxes, assessments, penalties, interest, 2,711
and charges then due and unpaid and the costs incurred in any 2,712
proceeding instituted against such parcel LAND under section 2,713
5721.18 of the Revised Code as determined by the court. 2,715
After the institution of a foreclosure proceeding against 2,717
such delinquent land and at any time prior to the filing of an 2,718
entry of confirmation of sale pursuant to such proceeding, 2,719
delinquent land may be redeemed by tendering to the county 2,720
treasurer the amount of taxes, assessments, penalties, interest, 2,721
and charges then due and unpaid, together with those costs of 2,722
such proceeding allocable to such land as determined by the 2,723
court. 2,724
After a PROCEEDING HAS BEEN INSTITUTED BUT BEFORE A 2,726
judgment of foreclosure has been rendered with respect to 2,728
delinquent land but prior to the time such land is first offered 2,729
for sale pursuant to section 5721.18 of the Revised Code, any 2,730
person entitled to redeem the land who has not previously
defaulted on a written undertaking DELINQUENT TAX CONTRACT UNDER 2,731
66
SECTION 323.31 OF THE REVISED CODE WITH RESPECT TO THAT 2,732
DELINQUENT LAND may pay the costs of such proceeding allocable to 2,735
such land as determined by the court and enter into a written 2,736
undertaking DELINQUENT TAX CONTRACT with the county treasurer for 2,738
the payment of the taxes, assessments, penalties, interest, and 2,739
charges found to be due and unpaid on such land by the judgment 2,740
of foreclosure, TOGETHER WITH THE COSTS INCURRED IN THE
PROCEEDING AS DETERMINED BY THE COURT. THE EXECUTION OF A 2,741
DELINQUENT TAX CONTRACT SHALL NOT STOP THE PROSECUTION OF A 2,742
PROCEEDING TO JUDGMENT. The undertaking DELINQUENT TAX CONTRACT 2,743
shall be paid as prescribed by section 323.31 of the Revised Code 2,746
over a period not to exceed five years beginning on the earliest 2,748
date delinquent taxes that are the subject of the undertaking 2,749
were included in a certification under section 5721.011 of the 2,750
Revised Code; however, a person entering into an undertaking who 2,751
owns and occupies residential real property may request, and the 2,752
county treasurer shall allow, an undertaking providing for 2,753
payment in installments over a period of no fewer than two years
beginning on that date AFTER THE DATE OF THE FIRST PAYMENT MADE 2,754
UNDER THE CONTRACT. The court shall retain jurisdiction over the 2,756
delinquent land until the total amount set forth in the written 2,757
undertaking DELINQUENT TAX CONTRACT is paid, notwithstanding any 2,759
conveyance of the land to another owner during the period that 2,760
the written undertaking DELINQUENT TAX CONTRACT is outstanding. 2,761
If any installment payment of UNDER a written undertaking 2,764
DELINQUENT TAX CONTRACT is not paid when due, the county 2,765
treasurer shall, at the time the payment is due and unpaid, 2,766
advise the court rendering the judgment of foreclosure, and the 2,767
court shall order such land sold for the amount of taxes, 2,768
assessments, penalties, interest, and charges then due and owing 2,769
on such land in the manner provided in section 5721.19 of the 2,770
Revised Code.
Upon the payment RECEIPT of each installment PAYMENT 2,773
pursuant to any written undertaking DELINQUENT TAX CONTRACT, the 2,774
67
county treasurer shall enter the amount of such payment on the 2,777
tax duplicate, crediting it to the items of taxes, assessments, 2,778
penalties, interest, and charges in the order in which such items 2,779
became due. The UPON REQUEST, THE county treasurer shall give a 2,781
receipt for the amount paid to the person paying it, in the form 2,782
prescribed by the tax commissioner. Such receipt shall show the 2,783
application of the payment made and the amount of delinquent 2,784
taxes, assessments, penalties, interest, and charges remaining 2,785
unpaid.
Sec. 5721.30. As used in sections 5721.30 to 5721.41 2,794
5721.42 of the Revised Code: 2,795
(A) "Tax certificate," "certificate," or "duplicate 2,797
certificate" means a document which may be issued as a physical 2,798
certificate, in book-entry form, or through an electronic medium, 2,799
at the discretion of the county treasurer. Such document shall 2,800
contain the information required by section 5721.31 of the 2,802
Revised Code and shall be prepared, transferred, or redeemed in
the manner prescribed by sections 5721.30 to 5721.41 of the 2,805
Revised Code. As used in those sections, "tax certificate," 2,806
"certificate," and "duplicate certificate" do not refer to the 2,808
delinquent land tax certificate or the delinquent vacant land tax
certificate issued under section 5721.13 of the Revised Code. 2,809
(B) "Certificate parcel" means the parcel of delinquent 2,811
land that is the subject of and is described in a tax 2,813
certificate.
(C) "Certificate holder" means a person who purchases a 2,815
tax certificate under section 5721.32 or 5721.33 of the Revised 2,817
Code, or a person to whom a tax certificate has been transferred 2,819
pursuant to section 5721.36 of the Revised Code.
(D) "Certificate purchase price" means, with respect to 2,821
the sale of tax certificates under sections 5721.32 and 5721.33 2,822
of the Revised Code, the amount equal to delinquent taxes, 2,825
assessments, penalties, and interest computed under section 2,827
323.121 of the Revised Code charged against a certificate parcel 2,828
68
at the time the tax certificate respecting that parcel is sold, 2,829
not including any delinquent taxes, assessments, penalties,
interest, and charges, the lien for which has been conveyed to a 2,830
certificate holder through a prior sale of a tax certificate 2,831
respecting that parcel; provided, however, that payment of the 2,832
certificate purchase price in a sale under section 5721.33 of the 2,833
Revised Code may be made wholly in cash or partially in cash and 2,835
partially by noncash consideration acceptable to the county
treasurer from the purchaser. In the event that any such noncash 2,836
consideration is delivered to pay a portion of the certificate 2,837
purchase price, such noncash consideration may be subordinate to 2,838
the rights of the holders of other obligations whose proceeds 2,839
paid the cash portion of the certificate purchase price. 2,840
"Certificate purchase price" also includes the amount of 2,842
the fee charged by the county treasurer to the purchaser of the 2,844
certificate under division (H) of section 5721.32 of the Revised 2,845
Code.
(E) With respect to a sale of tax certificates under 2,847
section 5721.32 of the Revised Code and except as provided in 2,848
division (E)(3) of this section, "certificate redemption price" 2,849
means the amount determined under division (E)(1) or (2) of this 2,850
section.
(1) During the first year after the date on which a tax 2,852
certificate is sold, the sum of the following: 2,853
(a) The certificate purchase price; 2,855
(b) The greater of the following: 2,857
(i) Interest, at the certificate rate of interest, 2,860
accruing during the certificate interest period on the 2,861
certificate purchase price;
(ii) Six per cent of the certificate purchase price. 2,864
(c) The fee charged by the county treasurer to the 2,867
purchaser of the certificate under division (H) of section 2,868
5721.32 of the Revised Code. 2,869
(2) After the first year after the date on which a tax 2,871
69
certificate is sold, the sum of the following: 2,872
(a)(i) If division (E)(1)(b)(i) applied during the first 2,876
year, the certificate purchase price; 2,877
(ii) If division (E)(1)(b)(ii) applied during the first 2,880
year, the sum of the certificate purchase price plus six per cent 2,881
of the certificate purchase price. 2,882
(b)(i) If division (E)(1)(b)(i) applied during the first 2,886
year, interest at the certificate rate of interest accruing 2,887
during the certificate interest period on the certificate 2,888
purchase price;
(ii) If division (E)(1)(b)(ii) applied during the first 2,891
year, interest at the certificate rate of interest, accruing 2,892
during the part of the certificate interest period that begins 2,893
one year after the date of the sale of the certificate, on the 2,894
sum of the certificate purchase price plus six per cent of the 2,895
certificate purchase price.
(c) The fee charged by the county treasurer to the 2,898
purchaser of the certificate under division (H) of section 2,899
5721.32 of the Revised Code.
(3) If the certificate rate of interest equals zero, the 2,901
certificate redemption price equals the certificate purchase 2,903
price plus the fee charged by the county treasurer to the
purchaser of the certificate under division (H) of section 2,904
5721.32 of the Revised Code.
(F) With respect to a sale of tax certificates under 2,906
section 5721.33 of the Revised Code, "certificate redemption 2,908
price" means the amount equal to the sum of the following: 2,909
(1) The certificate purchase price; 2,911
(2) Interest accrued on the certificate purchase price at 2,913
the certificate rate of interest from the date on which a tax 2,914
certificate is delivered through and including the day 2,915
immediately preceding the day on which the certificate redemption 2,916
price is paid;
(3) The fee, if any, charged by the county treasurer to 2,918
70
the purchaser of the certificate under division (J) of section 2,919
5721.33 of the Revised Code;
(4) Any other fees charged by any county office in 2,921
connection with the recording of tax certificates. 2,922
(G) "Certificate rate of interest" means the rate of 2,924
simple interest per year bid by the winning bidder in an auction 2,925
of a tax certificate held under section 5721.32 of the Revised 2,926
Code, or the rate of simple interest per year not to exceed 2,927
eighteen per cent per year fixed by the county treasurer with
respect to any tax certificate sold pursuant to a negotiated sale 2,929
under section 5721.33 of the Revised Code. 2,930
(H) "Cash" means United States currency, certified checks, 2,933
money orders, bank drafts, or electronic transfer of funds, and 2,934
excludes any other form of payment.
(I) "The date on which a tax certificate is sold," "the 2,936
date the certificate was sold," "the date the certificate is 2,937
purchased," and any other phrase of similar content mean, with 2,938
respect to a sale pursuant to an auction under section 5721.32 of 2,939
the Revised Code, the date designated by the county treasurer for
the submission of bids and, with respect to a negotiated sale 2,940
under section 5721.33 of the Revised Code, the date of delivery 2,941
of the tax certificates to the purchasers thereof pursuant to a 2,942
tax certificate sale/purchase agreement.
(J) "Purchaser of a tax certificate pursuant to section 2,944
5721.32 of the Revised Code" means the winning bidder in an 2,945
auction of a tax certificate held under section 5721.32 of the 2,946
Revised Code.
(K) "Certificate interest period" means, with respect to a 2,948
tax certificate sold under section 5721.32 of the Revised Code, 2,949
the period beginning on the date the certificate is purchased 2,951
and, with respect to a tax certificate sold under section 5721.33 2,952
of the Revised Code, the period beginning on the date of delivery 2,953
of the tax certificate, and in either case ending on one of the 2,954
following dates:
71
(1) In the case of foreclosure proceedings instituted 2,956
under section 5721.37 of the Revised Code, the date the 2,958
certificate holder submits a payment to the treasurer under 2,959
division (B) of that section;
(2) In the case of a certificate parcel redeemed under 2,962
division (A) or (C) of section 5721.38 of the Revised Code, the 2,963
date the owner of record of the certificate parcel, or any other 2,964
person entitled to redeem that parcel, pays to the county 2,965
treasurer or to the certificate holder, as applicable, the full 2,966
amount determined under that section. 2,967
(L) "County treasurer" means, with respect to the sale of 2,969
tax certificates under section 5721.32 of the Revised Code, the 2,970
county treasurer of a county having a population of at least two 2,971
hundred thousand according to the then most recent federal 2,972
decennial census and, with respect to the sale of tax
certificates under section 5721.33 of the Revised Code, the 2,973
county treasurer of a county having a population of at least one 2,974
million four hundred thousand according to the then most recent 2,976
federal decennial census.
(M) "Qualified trustee" means a trust company within the 2,978
state or a bank having the power of a trust company within the 2,979
state with a combined capital stock, surplus, and undivided 2,980
profits of at least one hundred million dollars. 2,981
(N) "Tax certificate sale/purchase agreement" means the 2,983
purchase and sale agreement described in division (C) of section 2,984
5721.33 of the Revised Code setting forth the certificate 2,985
purchase price, plus any applicable premium or less any 2,986
applicable discount, including, without limitation, the amount
thereof to be paid in cash and the amount and nature of any 2,987
noncash consideration, the date of delivery of the tax 2,988
certificates, and the other terms and conditions of the sale, 2,989
including, without limitation, the rate of interest that the tax 2,990
certificates shall bear.
(O) "Noncash consideration" means any form of 2,992
72
consideration other than cash, including, but not limited to, 2,993
promissory notes whether subordinate or otherwise. 2,994
(P) "Private attorney" means for purposes of section 2,996
5721.37 of the Revised Code, any attorney licensed to practice 2,997
law in this state, whether practicing with a firm of attorneys or 2,998
otherwise, whose license has not been revoked or otherwise 2,999
suspended and who brings foreclosure proceedings pursuant to
section 5721.37 of the Revised Code on behalf of a certificate 3,000
holder.
(Q) "Related certificate parcel" means, with respect to a 3,002
certificate holder, the certificate parcel with respect to which 3,003
the certificate holder has purchased and holds a tax certificate 3,004
pursuant to sections 5721.30 to 5721.41 of the Revised Code and, 3,005
with respect to a tax certificate, the certificate parcel against 3,006
which the tax certificate has been sold pursuant to those 3,007
sections.
Sec. 5721.31. (A) After receipt of a duplicate of the 3,016
delinquent land list compiled under section 5721.011 of the 3,017
Revised Code, or a delinquent land list compiled previously under 3,018
that section, for a county having a population of at least two 3,019
hundred thousand according to the most recent federal decennial 3,020
census, the county treasurer may select from the list parcels of 3,021
delinquent land the lien against which the county treasurer may 3,022
attempt to transfer by the sale of tax certificates under 3,023
sections 5721.30 to 5721.41 of the Revised Code. The county 3,024
treasurer may select only those eligible parcels for which taxes, 3,025
assessments, penalties, interest, and charges have not yet been 3,026
paid or for which a valid undertaking DELINQUENT TAX CONTRACT 3,027
under section 323.31 of the Revised Code is not in force. Each 3,029
certificate shall contain the same information as is required to 3,030
be contained in the delinquent land list. The county treasurer 3,031
shall compile a separate list, the list of parcels selected for 3,032
tax certificate sales, including the same information as is 3,033
required to be included in the delinquent land list. 3,034
73
Upon compiling the list of parcels selected for tax 3,036
certificate sales, the county treasurer may conduct a title 3,037
search for any parcel on the list. 3,038
(B)(1) When tax certificates are to be sold under section 3,040
5721.32 of the Revised Code with respect to parcels, the county 3,041
treasurer shall send written notice by certified or registered 3,043
mail to either the owner OF RECORD or all interested parties 3,045
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 3,047
KNOWN TAX MAILING ADDRESS. The notice shall inform the owner or 3,048
interested parties that a tax certificate will be offered for 3,051
sale on the parcel, and that the owner or interested parties may 3,052
incur additional expenses as a result of the sale. 3,053
(2) When tax certificates are to be sold under section 3,055
5721.33 of the Revised Code with respect to parcels, the county 3,056
treasurer, at least ninety SIXTY days prior to the date of sale 3,058
of such tax certificates, shall send written notice of the sale
by certified or registered mail, or both, to the last known 3,059
TAX-MAILING address of the record owner of the property or parcel 3,061
and to all parties with an interest in the property that has been 3,062
recorded in the property records of the county pursuant to 3,063
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 3,065
the owner or interested parties may incur additional expenses as 3,066
a result of the sale.
(C) The county treasurer shall advertise the sale of tax 3,069
certificates under section 5721.32 of the Revised Code in a
manner or medium determined by the county treasurer, in the 3,072
county treasurer's discretion, to give reasonable notice to 3,073
parties interested in the purchase of tax certificates. The 3,075
county treasurer shall advertise the sale of tax certificates in
a newspaper of general circulation in the county, once a week for 3,076
three TWO consecutive weeks. The advertisement shall include the 3,078
date, the time, and the place of the public auction, descriptions 3,079
74
of the parcels, and the names of the owners of record of the 3,080
parcels.
(D) After the county treasurer has compiled the list of 3,082
parcels selected for tax certificate sales but before a tax 3,083
certificate respecting a parcel is sold, if the owner of record 3,084
of the parcel pays to the county treasurer in cash the full 3,085
amount of delinquent taxes, assessments, penalties, interest, and 3,086
charges then due and payable or enters into a valid undertaking 3,087
DELINQUENT TAX CONTRACT under section 323.31 of the Revised Code 3,088
to pay that amount, the owner of record of the parcel also shall 3,089
pay a fee in an amount prescribed by the treasurer to cover the 3,090
administrative costs of the treasurer under this section 3,091
respecting the parcel and credited to the tax certificate 3,092
administration fund.
(E) A tax certificate administration fund shall be created 3,095
in the county treasury of each county selling tax certificates 3,096
under sections 5721.30 to 5721.41 of the Revised Code. The fund 3,098
shall be administered by the county treasurer, and used solely 3,099
for the purposes of sections 5721.30 to 5721.41 of the Revised 3,101
Code. Any fee received by the treasurer under sections 5721.30 3,103
to 5721.41 of the Revised Code shall be credited to the fund, 3,106
except the bidder registration fee under division (B) of section 3,107
5721.32 of the Revised Code and the county prosecuting attorney's 3,110
fee under division (B)(3) of section 5721.37 of the Revised Code. 3,113
(F) The county treasurers of more than one county may 3,116
jointly conduct a regional sale of tax certificates under section 3,117
5721.32 of the Revised Code. A regional sale shall be held at a 3,119
single location in one county, where the tax certificates from 3,120
each of the participating counties shall be offered for sale at 3,121
public auction. Before the regional sale, each county treasurer 3,122
shall advertise the sale for the parcels in the treasurer's 3,123
county as required by division (C) of this section. At the 3,124
regional sale, tax certificates shall be sold on parcels from one 3,126
county at a time, with all of the certificates for one county 3,127
75
offered for sale before any certificates for the next county are 3,128
offered for sale.
(G) The tax commissioner shall prescribe the form of the 3,131
tax certificate under this section, and county treasurers shall 3,132
use the form prescribed by the commissioner. 3,133
Sec. 5721.32. (A) The sale of tax certificates by public 3,142
auction may be conducted at any time after completion of the 3,143
advertising of the sale under section 5721.31 of the Revised 3,145
Code, on the date and at the time and place designated in the 3,147
advertisements, and may be continued from time to time as the
county treasurer directs. The county treasurer may offer the tax 3,148
certificates for sale in blocks of tax certificates, consisting 3,149
of any number of tax certificates as determined by the county 3,150
treasurer.
(B)(1) The sale of tax certificates under this section 3,152
shall be conducted at a public auction by the county treasurer or 3,154
a designee of the county treasurer. 3,155
(2) No person shall be permitted to bid without completing 3,158
a bidder registration form, in the form prescribed by the tax 3,159
commissioner, and filing the form with the county treasurer prior 3,160
to the start of the auction, together with remittance of a 3,161
registration fee, in cash, of five hundred dollars. The bidder 3,162
registration form shall include a tax identification number of 3,163
the registrant. The registration fee is refundable at the end of
bidding on the day of the auction, unless the registrant is the 3,164
winning bidder for one or more tax certificates or one or more 3,165
blocks of tax certificates, in which case the fee may be applied 3,167
toward the deposit required by this section. 3,168
(C) At the auction, the county treasurer or the 3,170
treasurer's designee or agent shall begin the bidding at eighteen 3,172
per cent per year simple interest, and accept lower bids in even 3,173
increments of one-fourth of one per cent to the rate of zero per 3,174
cent. The county treasurer, designee, or agent shall award the 3,175
tax certificate to the person bidding the lowest certificate rate 3,176
76
of interest.
(D) The winning bidder shall pay the county treasurer a 3,178
cash deposit of at least ten per cent of the certificate purchase 3,179
price not later than the close of business on the day of the 3,180
sale. The winning bidder shall pay the balance and the fee 3,182
required under division (H) of this section not later than five 3,184
business days after the day on which the certificate is sold. If 3,185
the winning bidder fails to pay the balance and fee within the
prescribed time, the bidder forfeits the deposit, and the county 3,186
treasurer shall retain the tax certificate and may attempt to 3,187
sell it at any auction conducted at a later date. The county 3,188
treasurer shall deposit the forfeited deposit in the county 3,189
treasury to the credit of the tax certificate administration 3,190
fund.
(E) Upon receipt of the full payment of the certificate 3,193
purchase price from the purchaser, the county treasurer shall 3,194
issue the tax certificate and record the tax certificate sale by 3,195
marking on the tax certificate and into a tax certificate 3,196
register, the certificate purchase price, the certificate rate of 3,197
interest, the date the certificate was sold, and the name and 3,198
address of the certificate holder, which may be, upon receipt of 3,199
instructions from the purchaser, the secured party of the actual 3,200
purchaser, or an agent or custodian for the purchaser or secured 3,201
party. The county treasurer also shall transfer the tax 3,202
certificate to the certificate holder and, upon presentation to 3,203
the treasurer of instructions signed by the certificate 3,204
purchaser, shall record in the tax certificate register the name 3,205
and address of any secured party of the certificate purchaser 3,206
having a security interest in the tax certificate. Upon the
transfer of a tax certificate, the county treasurer shall credit 3,208
the proceeds from the sale to the items of taxes, assessments, 3,211
penalties, interest, and charges in the order in which those 3,212
items became due. Upon completion of the sale of a tax 3,213
certificate, the delinquent taxes, assessments, penalties, and
77
interest that make up the certificate purchase price are 3,214
transferred, and the superior lien of the state and its taxing 3,215
districts for those taxes, assessments, penalties, and interest 3,216
is conveyed intact to the certificate holder. 3,217
(F) If a tax certificate is offered for sale under this 3,219
section but is not sold, the county treasurer may strike the 3,220
corresponding certificate parcel from the list of parcels 3,221
selected for tax certificate sales. The lien for taxes, 3,222
assessments, charges, penalties, and interest against a parcel 3,223
stricken from the list thereafter may be foreclosed in the manner 3,224
prescribed by section 323.25, 5721.14, or 5721.18 of the Revised 3,225
Code unless, prior to the institution of such proceedings against 3,227
the parcel, the county treasurer restores the parcel to the list 3,228
of parcels selected for tax certificate sales.
(G) A certificate holder shall not be liable for damages 3,231
arising from a violation of sections 3737.87 to 3737.891 or 3,232
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., 3,233
or 6111. of the Revised Code, or a rule adopted or order, permit,
license, variance, or plan approval issued under any of those 3,234
chapters, that is or was committed by another person in 3,235
connection with the parcel for which the tax certificate is held. 3,236
(H) When selling a tax certificate under this section, the 3,239
county treasurer shall charge a fee to the purchaser of the 3,240
certificate. The treasurer shall set the fee at a reasonable 3,241
amount that covers the treasurer's costs of administering the 3,242
sale of the tax certificate. The treasurer shall deposit the fee 3,243
in the county treasury to the credit of the tax certificate 3,244
administration fund.
(I) After selling a tax certificate under this section, 3,247
the county treasurer shall send written notice by certified or 3,248
registered mail to the owner of the certificate parcel AT THE 3,250
OWNER'S LAST KNOWN TAX-MAILING ADDRESS. The notice shall inform 3,251
the owner that the tax certificate was sold, shall describe the 3,252
owner's options to redeem the parcel, including entering into a 3,253
78
redemption payment plan under division (C)(1) of section 5721.38 3,255
of the Revised Code, and shall name the certificate holder and 3,257
its secured party, if any. 3,258
(J) A tax certificate shall not be sold to the owner of 3,260
the certificate parcel. 3,261
Sec. 5721.34. (A) A county treasurer shall not sell any 3,271
tax certificate respecting a parcel of delinquent land upon which 3,272
the full amount of delinquent taxes, assessments, penalties, 3,273
interest, charges, and costs then due and payable have been paid, 3,274
or with respect to which a valid undertaking DELINQUENT TAX
CONTRACT under section 323.31 of the Revised Code to pay that 3,276
amount has been entered into, prior to the sale of the 3,277
certificate by the county treasurer. A certificate sold in 3,279
violation of this section is void.
(B) If, within sixty days after the date of the sale of a 3,281
tax certificate, the county treasurer discovers that the 3,282
certificate is void under division (A) of this section, the 3,284
holder of the void certificate is entitled to a refund of the 3,285
certificate purchase price, plus any applicable premium and less 3,286
any applicable discount, and the fee charged by the treasurer 3,287
under division (H) of section 5721.32 or division (J) of section 3,288
5721.33 of the Revised Code, as applicable. If the county 3,289
treasurer discovers after that sixty-day period SIXTY DAYS FROM 3,290
THE DATE OF SALE that a tax certificate is void, the holder of 3,292
the void certificate is entitled to a refund equal to the 3,293
certificate purchase price, plus any applicable premium and less
any applicable discount, and the treasurer's fee, plus interest 3,295
on the certificate purchase price, plus any applicable premium 3,296
and less any applicable discount, at the rate of five per cent 3,297
per year. The holder of a void certificate shall present the 3,298
certificate to the county treasurer to obtain the refund, and the 3,299
county auditor shall issue a warrant for the amount of the refund 3,300
from the undivided tax fund.
(C) With respect to a tax certificate sold under section 3,302
79
5721.32 of the Revised Code and found to be void under division 3,303
(A) of this section, in addition to the remedies available under 3,304
division (B) of this section, the county treasurer may, with the 3,305
approval of the certificate holder, substitute for such tax 3,306
certificate or portion thereof another tax certificate that has a 3,307
value equivalent to the value of the tax certificate found to be 3,308
void. Whenever a tax certificate of such equivalent value is to
be substituted for a tax certificate that has been found to be 3,309
void, the county treasurer shall provide written notice of the 3,310
intention to substitute such tax certificate of equivalent value 3,311
to any person required to be notified under division (K)(I) of 3,312
section 5721.32 of the Revised Code.
(D) IF AN APPLICATION FOR THE EXEMPTION FROM AND REMISSION 3,314
OF TAXES MADE UNDER SECTION 3735.67 OR 5715.27 OF THE REVISED 3,316
CODE, OR UNDER ANY OTHER SECTION OF THE REVISED CODE UNDER THE
JURISDICTION OF THE DIRECTOR OF ENVIRONMENTAL PROTECTION, IS 3,318
GRANTED FOR A PARCEL FOR WHICH A TAX CERTIFICATE HAS BEEN SOLD, 3,320
THE COUNTY TREASURER SHALL REFUND TO THE CERTIFICATE HOLDER, IN 3,321
THE MANNER PROVIDED IN THIS SECTION, THE AMOUNT OF ANY TAXES 3,322
EXEMPTED OR REMITTED THAT WERE INCLUDED IN THE CERTIFICATE 3,323
PURCHASE PRICE. IF THE WHOLE AMOUNT OF THE TAXES INCLUDED IN THE 3,324
CERTIFICATE PURCHASE PRICE ARE EXEMPTED OR REMITTED, THE TAX 3,325
CERTIFICATE IS VOID. IF ALL OF THE TAXES THAT WERE INCLUDED IN 3,326
THE CERTIFICATE PURCHASE PRICE ARE NOT EXEMPTED OR REMITTED, THE 3,327
COUNTY TREASURER SHALL ADJUST THE TAX CERTIFICATE REGISTER TO 3,328
REFLECT THE REMAINING AMOUNT OF TAXES THAT WERE NOT EXEMPTED OR 3,329
REMITTED, AND NOTIFY THE CERTIFICATE HOLDER OF THE ADJUSTMENT IN 3,330
WRITING.
Sec. 5721.36. (A)(1) Except as otherwise provided in 3,339
division (A)(2) of this section, the purchaser of a tax 3,340
certificate SOLD AS PART OF A BLOCK SALE pursuant to section 3,342
5721.32 or OF THE REVISED CODE MAY TRANSFER THE CERTIFICATE TO 3,343
ANY PERSON, AND ANY OTHER PURCHASER OF A TAX CERTIFICATE PURSUANT 3,344
TO SECTION 5721.32 OR 5721.33 of the Revised Code may transfer 3,345
80
the certificate to any person, except the owner of the 3,348
certificate parcel or any corporation, partnership, or
association in which such owner has an interest, and the. THE 3,350
transferee of a tax certificate subsequently may transfer the 3,351
certificate to any other person, except the owner of the 3,352
certificate parcel or any corporation, partnership, or 3,354
association in which such owner has an interest TO WHOM THE 3,355
PURCHASER COULD HAVE TRANSFERRED THE CERTIFICATE. The transferor 3,357
of a tax certificate shall endorse the certificate and shall 3,358
swear to the endorsement before a notary public or other officer 3,359
empowered to administer oaths. The transferee shall present the 3,360
endorsed certificate and a notarized copy of a valid form of 3,361
identification showing the transferee's taxpayer identification 3,363
number to the county treasurer that prepared and sold OF THE 3,364
COUNTY WHERE the certificate IS REGISTERED, who shall, upon 3,366
payment of a fee of twenty dollars to cover the costs associated 3,368
with the transfer of a tax certificate, enter upon the register 3,369
of certificate holders opposite the certificate entry the name 3,370
and address of the transferee, the date of entry, and, upon 3,372
presentation to the treasurer of instructions signed by the 3,373
transferee, the name and address of any secured party of the 3,374
transferee having an interest in the tax certificate. The 3,375
treasurer shall deposit the fee in the county treasury to the 3,376
credit of the tax certificate administration fund. 3,377
Except as otherwise provided in division (A)(2) of this 3,380
section, no request for foreclosure or notice of intent to 3,381
foreclose, as the case may be, shall be filed by any person other 3,382
than the person shown on the register to be the certificate 3,383
holder or a private attorney for that person properly authorized 3,384
to act in that person's behalf.
(2) Upon registration of a security interest with the 3,386
county treasurer as provided in section 5721.32 or 5721.33 of the 3,388
Revised Code, both of the following apply: 3,390
(a) No purchaser or transferee of a tax certificate may 3,393
81
transfer that tax certificate except upon presentation to the 3,394
treasurer of instructions signed by the secured party authorizing 3,395
such action.
(b) Only the secured party may issue a request for 3,398
foreclosure or notice of intent to foreclose concerning that tax 3,399
certificate.
(B)(1) Application may be made to the county treasurer for 3,401
a duplicate certificate if a certificate is alleged by affidavit 3,402
to have been lost or destroyed. The treasurer shall issue a 3,403
duplicate certificate, upon payment of a fee of twenty dollars to 3,404
cover the costs of issuing the duplicate certificate. The 3,405
treasurer shall deposit the fee in the county treasury to the 3,406
credit of the tax certificate administration fund.
(2) The duplicate certificate shall be plainly marked or 3,408
stamped "duplicate." 3,409
(3) The treasurer shall enter the fact of the duplicate in 3,411
the register of certificate holders. 3,412
Sec. 5721.37. (A)(1) With respect to a tax certificate 3,421
purchased under section 5721.32 of the Revised Code, OR SECTION 3,422
5721.42 OF THE REVISED CODE IN COUNTIES TO WHICH SECTION 5721.32 3,423
OF THE REVISED CODE APPLIES, at any time after one year from the 3,425
date shown on the tax certificate as the date the tax certificate 3,426
was sold, and not later than three years after that date, the 3,428
certificate holder may file with the county treasurer a request 3,430
for foreclosure on a form prescribed by the tax commissioner and 3,431
provided by the county treasurer, provided the parcel has not yet 3,432
been redeemed under division (A) or (C) of section 5721.38 of the 3,433
Revised Code. 3,434
(2) With respect to a tax certificate purchased under 3,436
section 5721.33 of the Revised Code, OR SECTION 5721.42 OF THE 3,437
REVISED CODE IN COUNTIES TO WHICH SECTION 5721.33 OF THE REVISED 3,438
CODE APPLIES, at any time after one year from the date shown on 3,439
the tax certificate as the date the tax certificate was sold, and 3,441
not later than three years after that date or any extension of 3,442
82
that date pursuant to division (C)(2) of section 5721.38 of the 3,444
Revised Code, a private attorney on behalf of the certificate 3,445
holder may file with the county treasurer a notice of intent to 3,446
foreclose on a form prescribed by the tax commissioner and 3,447
provided by the county treasurer, provided the parcel has not yet 3,448
been redeemed under division (A) or (C) of section 5721.38 of the 3,449
Revised Code.
(3) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE 3,451
A TAX CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE 3,452
CERTIFICATE WAS SOLD FILES A PETITION IN BANKRUPTCY, THE COUNTY 3,454
TREASURER SHALL NOTIFY THE CERTIFICATE HOLDER BY ORDINARY 3,455
FIRST-CLASS OR CERTIFIED MAIL OF THE FILING OF THE PETITION, AND 3,456
THE LAST DAY ON WHICH THE CERTIFICATE HOLDER MAY FILE A REQUEST 3,457
FOR FORECLOSURE SHALL BE THE LATER OF THREE YEARS FROM THE DATE
THE CERTIFICATE WAS SOLD OR ONE HUNDRED EIGHTY DAYS AFTER THE 3,458
BANKRUPTCY CASE IS CLOSED. 3,459
(4) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE 3,461
A TAX CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE 3,462
CERTIFICATE WAS SOLD APPLIES FOR AN EXEMPTION UNDER SECTION 3,464
3735.67 OR 5715.27 OF THE REVISED CODE OR UNDER ANY OTHER SECTION 3,466
OF THE REVISED CODE UNDER THE JURISDICTION OF THE DIRECTOR OF 3,468
ENVIRONMENTAL PROTECTION, THE COUNTY TREASURER SHALL NOTIFY THE 3,469
CERTIFICATE HOLDER BY ORDINARY FIRST-CLASS OR CERTIFIED MAIL OF 3,470
THE FILING OF THE APPLICATION. ONCE A DETERMINATION HAS BEEN 3,471
MADE ON THE EXEMPTION APPLICATION, THE COUNTY TREASURER SHALL 3,472
NOTIFY THE CERTIFICATE HOLDER OF THE DETERMINATION BY ORDINARY 3,473
FIRST-CLASS OR CERTIFIED MAIL. THE LAST DAY ON WHICH THE 3,474
CERTIFICATE HOLDER MAY FILE A REQUEST FOR FORECLOSURE SHALL BE 3,476
THE LATER OF THREE YEARS FROM THE DATE THE CERTIFICATE WAS SOLD 3,477
OR FORTY-FIVE DAYS AFTER NOTICE OF THE DETERMINATION WAS MAILED. 3,478
(B) Along with a request filed under division (A)(1) of 3,480
this section, or a notice of intent to foreclose filed under 3,481
division (A)(2) of this section and prior to the transfer of 3,482
title in connection with foreclosure proceedings filed under 3,483
83
division (F) of this section, the certificate holder shall submit 3,485
a payment to the treasurer equal to the sum of the following: 3,486
(1) The certificate redemption prices of any other prior 3,488
ALL OUTSTANDING tax certificates that have been sold on the 3,489
parcel, OTHER THAN TAX CERTIFICATES HELD BY THE PERSON REQUESTING 3,490
FORECLOSURE;
(2) Any prior delinquent taxes, assessments, penalties, 3,492
interest, and charges that are charged against the certificate 3,493
parcel that is the subject of the foreclosure proceedings and 3,494
that are not covered by a tax certificate; 3,495
(3) If the foreclosure proceedings are filed by the county 3,497
prosecuting attorney pursuant to section 323.25, 5721.14, or 3,498
5721.18 of the Revised Code, a fee in the amount prescribed by 3,500
the county prosecuting attorney to cover the prosecuting 3,501
attorney's legal costs incurred in the foreclosure proceeding; 3,502
(4) If the foreclosure proceedings are filed by a private 3,504
attorney on behalf of the certificate holder pursuant to division 3,505
(F) of this section, any other prior liens. 3,506
(C)(1) With respect to a certificate purchased under 3,508
section 5721.32 of the Revised Code, if the certificate parcel 3,509
has not been redeemed, the county treasurer, WITHIN FIVE DAYS 3,510
AFTER RECEIVING A FORECLOSURE REQUEST, shall provide 3,511
certification to INFORM the county prosecuting attorney that the 3,512
parcel has not been redeemed and that the certificate holder has 3,514
made a SHALL PROVIDE A COPY OF THE foreclosure request. THE 3,516
COUNTY TREASURER ALSO SHALL SEND NOTICE BY ORDINARY MAIL TO ALL 3,517
CERTIFICATE HOLDERS OTHER THAN THE CERTIFICATE HOLDER REQUESTING 3,518
FORECLOSURE THAT FORECLOSURE HAS BEEN REQUESTED BY A CERTIFICATE 3,519
HOLDER AND THAT TAX CERTIFICATES FOR THE CERTIFICATE PARCEL MAY 3,520
BE REDEEMED. Within ninety days of receiving that certification 3,522
THE COPY OF THE FORECLOSURE REQUEST, the prosecuting attorney 3,523
shall commence a foreclosure proceeding in the name of the county 3,524
treasurer in the manner provided under section 323.25, 5721.14, 3,525
or 5721.18 of the Revised Code, to foreclose the lien vested in 3,526
84
the certificate holder by the certificate. The prosecuting
attorney shall attach to the complaint the county treasurer's 3,527
certification that the parcel has not been redeemed. 3,528
(2) With respect to a certificate purchased under section 3,530
5721.33 of the Revised Code, if the certificate parcel has not 3,532
been redeemed, the county treasurer shall provide certification 3,533
to the private attorney that the parcel has not been redeemed. 3,534
THE COUNTY TREASURER ALSO SHALL SEND NOTICE BY ORDINARY MAIL TO 3,535
ALL CERTIFICATE HOLDERS OTHER THAN THE CERTIFICATE HOLDER 3,536
REPRESENTED BY THE ATTORNEY THAT A NOTICE OF INTENT TO FORECLOSE 3,537
HAS BEEN FILED AND THAT TAX CERTIFICATES FOR THE CERTIFICATE 3,538
PARCEL MAY BE REDEEMED. After receipt of that certification, the 3,539
private attorney may commence a foreclosure proceeding in the 3,540
name of the certificate holder in the manner provided under 3,541
division (F) of this section, to foreclose the lien vested in the 3,542
certificate holder by the certificate. The private attorney 3,543
shall attach to the complaint the county treasurer's
certification that the parcel has not been redeemed. 3,544
(D) The county treasurer shall credit the amount received 3,547
under division (B)(1) of this section to the tax certificate 3,549
redemption fund. The tax certificates respecting the payment 3,550
shall be redeemed as provided in division (E) of section 5721.38 3,551
of the Revised Code. The amount received under division (B)(2) 3,553
of this section shall be distributed to the taxing districts to 3,554
which the delinquencies are owed. The treasurer shall deposit 3,555
the fee received under division (B)(3) of this section in the 3,557
county treasury to the credit of the delinquent tax and 3,558
assessment collection fund. The amount received under division 3,559
(B)(4) of this section shall be distributed to the holder of the 3,560
prior lien. 3,561
(E)(1) If, in the case of a certificate purchased under 3,563
section 5721.32 of the Revised Code, the certificate holder does 3,564
not file with the county treasurer a request for foreclosure 3,566
along with the required payment within three years after the date 3,567
85
shown on the tax certificate as the date the certificate was 3,568
sold, and during that period the parcel is not redeemed or 3,569
foreclosed upon, the certificate holder's lien against the parcel 3,570
for the amount of delinquent taxes, assessments, penalties, 3,571
interest, and charges that make up the certificate purchase price 3,572
is canceled.
(2) If, in the case of a certificate purchased under 3,574
section 5721.33 of the Revised Code, the certificate holder does 3,575
not file with the county treasurer a notice of intent to 3,576
foreclose with respect to a certificate parcel within three years
after the date shown on the tax certificate as the date the 3,577
certificate was sold or any extension of that date pursuant to 3,578
division (C)(2) of section 5721.38 of the Revised Code, and 3,579
during that period the parcel is not redeemed, the certificate 3,580
holder's lien against the parcel for the amount of delinquent
taxes, assessments, penalties, interest, and charges that make up 3,581
the certificate purchase price is canceled. 3,582
(F) With respect to tax certificates purchased under 3,584
section 5721.33 of the Revised Code, upon the delivery to the 3,585
certificate holder by the county treasurer of the certification 3,586
provided for under division (C)(2) of this section, a private 3,587
attorney may institute a foreclosure proceeding under this 3,588
division in the name of the certificate holder to foreclose such
holder's lien, in any court with jurisdiction, unless the 3,589
certificate redemption price is paid prior to the time a 3,590
complaint is filed. The attorney shall prosecute the proceeding 3,591
to final judgment and satisfaction, whether through sale of the
property or the vesting of title and possession in the 3,592
certificate holder. If there is a copy of a written undertaking 3,593
under section 323.31 of the Revised Code attached to the tax 3,595
certificate or if a copy of such an undertaking is received from 3,596
the county treasurer prior to the commencement of the proceeding 3,597
under this division, the attorney shall not institute the 3,598
proceeding under this division, unless the attorney receives a 3,599
86
certification of the treasurer that such undertaking has become 3,600
void in accordance with section 323.31 of the Revised Code. 3,601
The foreclosure proceedings under this division, except as 3,603
otherwise provided in this division, shall be instituted and 3,604
prosecuted in the same manner as is provided by law for the 3,605
foreclosure of mortgages on land, except that, if service by 3,606
publication is necessary, such publication shall be made once a 3,607
week for three consecutive weeks and the service shall be
complete at the expiration of three weeks after the date of the 3,608
first publication.
Any notice given under this division shall include the name 3,610
of the owner of the parcel as last set forth in the records of 3,611
the county recorder, the owner's last known mailing address, the 3,612
address of the subject parcel if different from that of the 3,613
owner, and a complete legal description of the subject parcel. 3,614
In any county that has adopted a permanent parcel number system, 3,615
such notice may include the permanent parcel number in addition
to a complete legal description. 3,616
It is sufficient, having been made a proper party to the 3,618
foreclosure proceeding, for the certificate holder to allege in 3,619
such holder's complaint that the tax certificate has been duly 3,620
purchased by the certificate holder, that the certificate 3,621
redemption price appearing to be due and unpaid is due and 3,622
unpaid, and that there is a lien against the property described
in the tax certificate, without setting forth in such holder's 3,623
complaint any other special matter relating to the foreclosure 3,625
proceeding. The prayer of the complaint shall be that the court 3,626
issue an order that the property be sold by the sheriff or, if 3,627
the action is in the municipal court, by the bailiff, in the
manner provided in section 5721.19 of the Revised Code, unless 3,628
the complaint includes an appraisal by an independent appraiser 3,629
acceptable to the court that the value of the certificate parcel 3,630
is less than the certificate purchase price. In that case, the 3,631
prayer of the complaint shall be that fee simple title to the
87
property be transferred to and vested in the certificate holder 3,632
free and clear of all subordinate liens. 3,633
In the foreclosure proceeding, the certificate holder may 3,635
join in one action any number of tax certificates relating to the 3,636
same owner, provided that all parties on each of the tax 3,637
certificates are identical as to name and priority of interest. 3,638
However, the decree for each tax certificate shall be rendered 3,639
separately and any proceeding may be severed, in the discretion
of the court, for the purpose of trial or appeal. The court 3,640
shall make such order for the payment of all costs related 3,641
directly or indirectly to the redemption of the tax certificate, 3,642
including, without limitation, attorney's fees of the holder's 3,643
attorney, as is considered proper. The tax certificate purchased 3,644
by the certificate holder is presumptive evidence in all courts
and in all proceedings, including, without limitation, at the 3,645
trial of the foreclosure action, of the amount and validity of 3,646
the taxes, assessments, charges, penalties by the court and added 3,647
to such principal amount, and interest appearing due and unpaid 3,648
and of their nonpayment.
(G) For purposes of this section: 3,650
(1) "Prior tax certificates" and "prior delinquent taxes, 3,652
assessments, penalties, interest, and charges" mean tax 3,653
certificates and delinquent taxes, assessments, penalties, 3,654
interest, and charges, the liens with respect to which attached 3,655
to the certificate parcel prior to the attachment of the lien
with respect to the tax certificate that is the subject of the 3,656
foreclosure proceedings. 3,657
(2) "Prior, "PRIOR liens" means liens that are prior in 3,660
right to the lien with respect to the tax certificate that is the 3,662
subject of the foreclosure proceedings. 3,663
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER 3,665
WHO CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE 3,666
PURCHASER AT THE TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF 3,667
THE SALE, SHALL PREPARE AND RECORD THE DEED CONVEYING THE TITLE 3,668
88
TO THE PARCEL TO THE PURCHASER.
Sec. 5721.38. (A) At any time prior to the commencement 3,678
of foreclosure proceedings under section 5721.37 of the Revised 3,679
Code by the submitting of the payment to the county treasurer by 3,680
the certificate holder TO INITIATE FORECLOSURE PROCEEDINGS under 3,681
division (B) of that section 5721.37 OF THE REVISED CODE, the 3,682
owner of record of the certificate parcel, or any other person 3,684
entitled to redeem that parcel, may redeem the parcel by paying 3,685
to the county treasurer an amount equal to the total of the 3,686
certificate redemption prices of all tax certificates respecting 3,687
that parcel plus the sum of taxes, assessments, penalties, 3,688
charges, and interest charged against the parcel that have become 3,689
due and payable since the date the last certificate was sold. 3,690
(B) At any time after the commencement of PAYMENT TO THE 3,692
COUNTY TREASURER BY THE CERTIFICATE HOLDER TO INITIATE 3,693
foreclosure proceedings under section 5721.37 of the Revised Code 3,695
by the submitting of the payment to the county treasurer by the
certificate holder under division (B) of that section and prior 3,697
to the filing of the entry of confirmation of sale of a 3,698
certificate parcel under foreclosure proceedings filed by the
county prosecuting attorney or prior to the decree conveying 3,700
title to the certificate holder as provided for in division (F) 3,701
of section 5721.37 of the Revised Code, the owner of record of
the certificate parcel or any other person entitled to redeem 3,703
that parcel may redeem the parcel by paying to the county 3,704
treasurer the amount described in division (A) of this section 3,705
plus interest on the certificate purchase price for each tax 3,706
certificate sold respecting the parcel at the rate of eighteen 3,707
per cent per year for the period beginning on the day on which 3,708
the payment was submitted by the certificate holder, together
with an amount equal to the sum of the prosecuting attorney's fee 3,710
under division (C)(1) of section 5721.37 of the Revised Code if 3,711
the tax certificate was purchased under section 5721.32 of the 3,712
Revised Code, and any other costs and fees of the proceeding
89
allocable to the certificate parcel as determined by the court. 3,713
UPON RECEIPT OF SUCH PAYMENTS, THE COUNTY TREASURER SHALL REFUND 3,714
THE PAYMENT MADE BY THE CERTIFICATE HOLDER TO INITIATE 3,715
FORECLOSURE PROCEEDINGS.
(C)(1) During the period beginning on the date a tax 3,717
certificate is sold under section 5721.32 of the Revised Code and 3,718
ending one year from that date, THE COUNTY TREASURER MAY ENTER 3,719
INTO A REDEMPTION PAYMENT PLAN WITH the owner of record of the 3,720
certificate parcel, or any other person entitled to redeem that 3,723
parcel, may enter into a redemption payment plan with the county 3,724
treasurer. The plan shall require the owner or other person to 3,725
pay the certificate redemption price for the tax certificate in 3,726
installments, with the final installment due no later than one 3,727
year after the date the tax certificate is sold. THE CERTIFICATE 3,729
HOLDER MAY AT ANY TIME, BY WRITTEN NOTICE TO THE COUNTY
TREASURER, AGREE TO ACCEPT INSTALLMENTS COLLECTED TO THE DATE OF 3,731
NOTICE AS PAYMENT IN FULL. RECEIPT OF SUCH NOTICE BY THE 3,732
TREASURER SHALL CONSTITUTE SATISFACTION OF THE PAYMENT PLAN AND 3,733
REDEMPTION OF THE TAX CERTIFICATE.
(2) During the period beginning on the date a tax 3,735
certificate is sold under section 5721.33 of the Revised Code and 3,736
ending on the date the decree is rendered on the foreclosure 3,738
proceeding under division (F) of section 5721.37 of the Revised 3,739
Code, the owner of record of the certificate parcel, or any other 3,740
person entitled to redeem that parcel, may enter into a 3,741
redemption payment plan with the certificate holder and all 3,742
secured parties of the certificate holder. The plan shall 3,743
require the owner or other person to pay the certificate 3,744
redemption price for the tax certificate, an administrative fee 3,745
not to exceed one hundred dollars per year, and the actual fees 3,746
and costs incurred, in installments, with the final installment
due no later than three years after the date the tax certificate 3,747
is sold. The certificate holder shall give written notice of the 3,748
plan to the applicable county treasurer within sixty days after 3,749
90
entering into the plan and written notice of default under the 3,750
plan within ninety days after the default. If such a plan is 3,751
entered into, the time period for filing a notice of intent to
foreclose under section 5721.37 of the Revised Code is extended 3,752
by the length of time the plan is in effect and not in default. 3,753
(D)(1) Immediately upon receipt of full payment under 3,756
division (A) or (B) of this section, the county treasurer shall 3,757
make an entry to that effect in the tax certificate register and 3,758
notify each certificate holder by certified mail, return receipt 3,759
requested, that the parcel has been redeemed and the lien 3,760
canceled and that the tax certificates may be redeemed. The 3,761
county treasurer shall deposit into the tax certificate 3,762
redemption fund created in the county treasury an amount equal to 3,763
the total of the certificate redemption prices, together with 3,764
interest on the certificate purchase price for each tax 3,765
certificate sold respecting the parcel at the rate of eighteen 3,766
per cent per year paid under division (B) of this section for the 3,767
period beginning when the payment was submitted by the
certificate holder under division (B) of section 5721.37 of the 3,768
Revised Code and ending when the parcel was redeemed. The county 3,769
treasurer shall administer the fund for the purpose of redeeming 3,770
tax certificates. Interest earned on the fund shall be credited 3,771
to the county general fund.
(2) If a redemption payment plan is entered into pursuant 3,773
to division (C)(1) of this section, the county treasurer 3,774
immediately shall notify each certificate holder by certified 3,775
mail, return receipt requested, of the terms of the plan. 3,776
Installment payments made pursuant to the plan shall be deposited 3,777
in the tax certificate redemption fund. Any overpayment of the 3,779
installments shall be refunded to the person responsible for
causing the overpayment if the person applies for a refund under 3,780
this section. If the person responsible for causing the 3,781
overpayment fails to apply for a refund under this section within 3,782
five years from the date the plan is satisfied, an amount equal 3,783
91
to the overpayment shall be deposited into the general fund of 3,784
the county.
Upon satisfaction of the plan, the county treasurer shall 3,787
indicate in the tax certificate register that the plan has been 3,788
satisfied, and shall notify each certificate holder by certified 3,789
mail, return receipt requested, that the plan has been satisfied 3,790
and that tax certificates may be redeemed. 3,791
If a plan becomes void, the county treasurer immediately 3,794
shall notify each certificate holder by certified mail, return 3,795
receipt requested. If a certificate holder files a request for
foreclosure under section 5721.37 of the Revised Code, upon the 3,796
confirmation FILING of sale resulting from the REQUEST FOR 3,798
foreclosure, any money paid under the plan prior to its becoming 3,800
void shall be applied to payment as prescribed under divisions 3,801
(A), (B), and (C) of section 5721.39 of the Revised Code. Any 3,803
residue remaining after such payment shall be disposed of under 3,804
section 5721.20 of the Revised Code REFUNDED TO THE PERSON THAT 3,805
PAID THE MONEY UNDER THE PLAN.
(E) To redeem a tax certificate with respect to which 3,807
payment has been made in full under division (A), (B), or (C)(1) 3,809
of this section OR DIVISION (B)(1) OF SECTION 5721.37 OF THE 3,810
REVISED CODE, the certificate holder shall present the tax 3,812
certificate to the county treasurer, who shall prepare the 3,813
redemption information. Upon presentation, the county auditor 3,814
shall draw a warrant on the tax certificate redemption fund in 3,815
the amount of the certificate redemption price AND ANY APPLICABLE 3,816
INTEREST PAYABLE AT THE RATE OF EIGHTEEN PER CENT ANNUALLY ON THE 3,817
CERTIFICATE UNDER DIVISION (B) OF THIS SECTION. For a parcel 3,818
that was redeemed under division (B) of this section, the 3,820
certificate holder who paid the amounts under division (B) of 3,822
section 5721.37 of the Revised Code shall be reimbursed for those 3,824
amounts, together with interest at the rate of eighteen per cent 3,825
per year on the amount paid under division (B)(1) of that section 3,826
for the period beginning when the payment was submitted by the 3,827
92
certificate holder under division (B) of that section and ending 3,829
when the parcel was redeemed. The treasurer shall mark all 3,830
copies of the tax certificate "redeemed" and return the 3,831
certificate to the certificate holder. The canceled certificate 3,832
shall serve as a receipt evidencing redemption of the tax 3,833
certificate. If a certificate holder fails to redeem a tax 3,834
certificate within five years after notice is served under 3,835
division (D) of this section that tax certificates may be
redeemed, an amount equal to the certificate redemption price AND 3,837
ANY APPLICABLE INTEREST PAYABLE AT THE RATE OF EIGHTEEN PER CENT 3,838
ANNUALLY ON THE CERTIFICATE UNDER DIVISION (B) OF THIS SECTION 3,839
shall be deposited into the general fund of the county. 3,840
Sec. 5721.39. In its judgment of foreclosure rendered with 3,850
respect to actions filed pursuant to section 5721.37 of the
Revised Code, the court shall enter a finding with respect to the 3,852
certificate parcel of the amount of the sum of the certificate 3,853
redemption prices respecting all the tax certificates sold
against the parcel; interest on the certificate purchase prices 3,855
of those certificates at the rate of eighteen per cent per year
for the period beginning on the day on which the payment was 3,856
submitted by the certificate holder under division (B) of section 3,857
5721.37 of the Revised Code; any delinquent taxes, assessments, 3,860
penalties, interest, and charges on the parcel that are not 3,861
covered by a tax certificate; and fees and costs incurred in the
foreclosure proceeding instituted against the parcel, including, 3,862
without limitation, the fees and costs of the prosecuting 3,864
attorney represented by the fee paid under division (B)(3) of 3,865
section 5721.37 of the Revised Code or the fees and costs of the 3,867
private attorney representing the certificate holder, and charges 3,868
paid or incurred in procuring title searches and abstracting 3,869
services relative to the subject premises. The court may order
the certificate parcel to be sold, without appraisal, in the 3,871
manner provided for in division (F) of section 5721.37 of the 3,872
Revised Code and as set forth in the prayer of the complaint, for
93
not less than the amount of its finding, or, in the event that 3,873
the court finds that the value of the certificate parcel is less 3,875
than the certificate purchase price, the court may, as prayed for 3,876
in the complaint, issue a decree transferring fee simple title
free and clear of all subordinate liens to the certificate 3,877
holder. A decree of the court transferring such fee simple title 3,878
to the certificate holder is forever a bar to all rights of 3,879
redemption with respect to the certificate parcel.
Each certificate parcel shall be advertised and sold by the 3,882
officer to whom the order of sale is directed in the manner
provided by law for the sale of real property on execution. The 3,883
advertisement for sale of certificate parcels shall be published 3,884
once a week for three consecutive weeks and shall include the 3,885
date on which a second sale will be conducted if no bid is 3,886
accepted at the first sale. Any number of parcels may be 3,887
included in one advertisement. 3,888
Whenever the officer charged to conduct the sale offers a 3,891
certificate parcel for sale and no bids are made equal to at 3,892
least the amount of the court's finding, the officer shall 3,893
adjourn the sale of the parcel to the second date that was
specified in the advertisement of sale. The second sale shall be 3,895
held at the same place and commence at the same time as set forth 3,896
in the advertisement of sale. The officer shall offer any parcel 3,897
not sold at the first sale. Upon the conclusion of any sale, or 3,898
if any parcel remains unsold after being offered at two sales, 3,899
the officer conducting the sale shall report the results to the 3,900
court.
Upon the confirmation of a sale, the proceeds of the sale 3,903
shall be applied as follows:
(A) The fees and costs incurred in the proceeding filed 3,905
against the parcel pursuant to section 5721.37 of the Revised 3,907
Code, not including the county prosecutor's costs covered by the 3,908
fee paid by the certificate holder under division (B)(3) of that 3,909
section, shall be paid first.
94
(B) Following the payment required by division (A) of this 3,912
section, the certificate holder that requested the foreclosure 3,913
shall be paid the sum of the amount found due for the certificate 3,914
redemption prices of all the tax certificates sold against the
parcel; any premium paid by the certificate holder at the time of 3,915
purchase; interest on the certificate purchase prices of those 3,917
certificates at the rate of eighteen per cent per year beginning
on the day on which the payment was submitted by the certificate 3,918
holder under division (B) of section 5721.37 of the Revised Code 3,919
and ending on the day of the sale; and the amounts paid by the 3,920
certificate holder under divisions (B)(2) and (3) of section 3,921
5721.37 of the Revised Code.
(C) Following the payment required by division (B) of this 3,924
section, any amount due for taxes, assessments, charges, 3,925
penalties, and interest not covered by the tax certificate 3,926
holder's payment under division (B)(2) of section 5721.37 of the 3,927
Revised Code shall be paid, including all taxes, assessments,
charges, penalties, and interest payable subsequent to the entry 3,928
of the finding and prior to the transfer of the deed of the 3,929
parcel to the purchaser following confirmation of sale. If the 3,930
proceeds available for distribution pursuant to this division are 3,931
insufficient to pay the entire amount of those taxes, 3,932
assessments, charges, penalties, and interest, the proceeds shall 3,933
be paid to each claimant in proportion to the amount of those 3,934
taxes, assessments, charges, penalties, and interest that each is 3,935
due, and those taxes, assessments, charges, penalties, and 3,936
interest are deemed satisfied AND SHALL BE REMOVED FROM THE TAX 3,937
LIST AND DUPLICATE.
Any residue of money from proceeds of the sale shall be 3,939
disposed of as prescribed by section 5721.20 of the Revised Code. 3,941
Unless the parcel previously was redeemed pursuant to 3,943
section 5721.25 or 5721.38 of the Revised Code, upon the filing 3,945
of the entry of confirmation of sale, the title to the parcel is 3,946
incontestable in the purchaser and is free and clear of all liens 3,947
95
and encumbrances, except a federal tax lien notice of which is 3,948
properly filed in accordance with section 317.09 of the Revised 3,949
Code prior to the date that a foreclosure proceeding is 3,950
instituted pursuant to section 5721.37 of the Revised Code, which 3,951
lien was foreclosed in accordance with 28 U.S.C.A. 2410(c), and 3,952
the easements and covenants of record running with the land or 3,953
lots that were created prior to the time the taxes or 3,954
assessments, for the nonpayment of which a tax certificate was 3,955
issued and the parcel sold at foreclosure, became due and 3,956
payable.
The title shall not be invalid because of any irregularity, 3,959
informality, or omission of any proceedings under this chapter, 3,960
or in any processes of taxation, if such irregularity, 3,961
informality, or omission does not abrogate the provision for 3,962
notice to holders of title, lien, or mortgage to, or other 3,963
interests in, such foreclosed parcels, as prescribed in this 3,964
chapter.
Sec. 5721.42. NOT LESS THAN SIXTY NOR MORE THAN NINETY 3,967
DAYS FOLLOWING THE DATE SET BY SECTION 323.12 OR 323.17 OF THE 3,969
REVISED CODE FOR THE PAYMENT OF THE SECOND INSTALLMENT OF CURRENT 3,970
TAXES, THE CERTIFICATE HOLDER OF THE MOST RECENTLY ISSUED TAX 3,971
CERTIFICATE MAY PAY ALL DELINQUENT TAXES, ASSESSMENTS, PENALTIES, 3,972
INTEREST, AND CHARGES ON THE RELATED CERTIFICATE PARCEL, THE LIEN
AGAINST WHICH HAS NOT BEEN TRANSFERRED BY THE SALE OF A TAX 3,973
CERTIFICATE. THE AMOUNT OF THE PAYMENT SHALL CONSTITUTE A 3,974
SEPARATE LIEN AGAINST THE CERTIFICATE PARCEL THAT SHALL BE 3,975
EVIDENCED BY THE ISSUANCE BY THE TREASURER TO THE CERTIFICATE 3,976
HOLDER OF AN ADDITIONAL TAX CERTIFICATE WITH RESPECT TO THE
DELINQUENT TAXES, ASSESSMENTS, PENALTIES, INTEREST, AND FEES SO 3,977
PAID ON THE RELATED CERTIFICATE PARCEL. THE AMOUNT OF THE 3,978
PAYMENT AS SET FORTH IN THE TAX CERTIFICATE SHALL EARN INTEREST 3,979
AT THE RATE OF EIGHTEEN PER CENT PER YEAR.
Section 2. That existing sections 321.45, 323.121, 3,981
323.132, 323.15, 323.25, 323.29, 323.31, 323.49, 5709.631, 3,983
96
5713.08, 5713.20, 5715.27, 5719.03, 5719.04, 5719.041, 5719.05, 3,984
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, 3,986
5721.38, and 5721.39 of the Revised Code are hereby repealed.
Section 3. (A) As used in this section: 3,988
(1) "Person" has the same meaning as in section 5701.01 of 3,990
the Revised Code. 3,991
(2) "Subdivision" means any subdivision as defined in 3,993
section 5705.01 of the Revised Code, except a school district. 3,994
(B) Notwithstanding division (B) of section 5713.08 and 3,996
section 5713.081 of the Revised Code, the Tax Commissioner shall 3,997
remit the total amount of unpaid or delinquent taxes, penalties, 3,998
or interest charged against real property, including those that 3,999
became a lien before the applicant acquired title to the property 4,000
or before the property was first used for the exempt purpose, if 4,001
the Tax Commissioner approves an application for exemption for 4,002
the property filed under section 5715.27 of the Revised Code on 4,003
or after the effective date of this act but on or before December 4,004
31, 2001, or filed prior to the effective date of this act but 4,005
pending before the Tax Commissioner on the effective date of this 4,006
act. The Tax Commissioner shall not consider any application 4,007
claiming remission under this section that is filed after 4,008
December 31, 2001. Such taxes, penalties, and interest shall be 4,009
remitted even if the applicant fails to request such remission on 4,010
the application for exemption. The Tax Commissioner may remit 4,011
such taxes, penalties, and interest only with the consent of the 4,012
board of education of the city, local, or exempted village school 4,013
district in which the property is situated and with the consent 4,014
of the taxing authority of each subdivision to which such taxes, 4,015
penalties, or interest are owed. Consent shall be provided or 4,016
obtained in the manner or form prescribed by the Tax 4,017
Commissioner.
(C) All unpaid or delinquent taxes, penalties, or interest 4,019
remitted under this section shall be reentered on the tax list 4,020
97
and duplicate if, within five years after the taxes, penalties, 4,021
or interest are remitted, the applicant transfers the real 4,022
property to any person that was the owner of record of the 4,023
property in any tax year for which any of the taxes, penalties, 4,024
or interest remitted under this section accrued, or to any of the 4,025
following persons: a member of that owner's immediate family, a 4,026
person having power of attorney appointed by that owner that 4,027
subsequently transfers the property to that owner, a sole 4,028
proprietorship owned by that owner or by a member of the owner's 4,029
immediate family, or a partnership, trust, business trust, 4,030
corporation, or association of which that owner or a member of 4,031
the owner's immediate family owns or controls, directly or 4,032
indirectly, more than fifty per cent.
(D) This section expires January 1, 2002. 4,034
Section 4. Section 5715.27 of the Revised Code is 4,036
presented in this act as a composite of the section as amended by 4,037
both Sub. S.B. 257 and Am. Sub. S.B. 332 of the 118th General 4,038
Assembly, with the new language of neither of the acts shown in 4,040
capital letters. This is in recognition of the principle stated 4,041
in division (B) of section 1.52 of the Revised Code that such 4,042
amendments are to be harmonized where not substantively 4,043
irreconcilable and constitutes a legislative finding that such is 4,044
the resulting version in effect prior to the effective date of 4,045
this act.