As Reported by the Senate 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-WILLAMOWSKI- 8
DAMSCHRODER-LOGAN-NETZLEY-OLMAN-GRENDELL-HOLLISTER-CLANCY- 9
VESPER-SCHULER-KRUPINSKI-VAN VYVEN-METZGER-HARRIS-COUGHLIN- 10
TIBERI-MYERS-MOTTLEY-AUSTRIA-DISTEL-PERRY-HARTNETT-JERSE- 11
PETERSON-JOLIVETTE-HOOPS-TERWILLEGER-HEALY-CORBIN-BUCHY- 12
WINKLER-O'BRIEN-GOODMAN-SYKES-VERICH-SCHURING-ALLEN-REDFERN- 13
JONES-EVANS-WIDENER-CATES-BARRETT-DePIERO-PATTON-ROMAN- 14
CALVERT-ASLANIDES-GOODING-BUEHRER-SALERNO- 16
SENATORS DRAKE-McLIN-DiDONATO
_________________________________________________________________ 18
A B I L L
To amend sections 321.45, 323.121, 323.132, 323.15, 20
323.25, 323.29, 323.31, 323.49, 5709.631, 22
5713.08, 5713.20, 5715.27, 5719.03, 5719.04,
5719.041, 5719.05, 5721.02, 5721.03, 5721.06, 23
5721.10, 5721.14, 5721.18, 5721.19, 5721.25, 24
5721.30, 5721.31, 5721.32, 5721.34, 5721.36,
5721.37, 5721.38, and 5721.39 and to enact 25
section 5721.42 of the Revised Code to provide 26
county treasurers with greater flexibility in 27
entering into agreements with delinquent
taxpayers, to authorize county treasurers to 28
accept partial payment of taxes under certain 29
circumstances, and to make other changes related 30
to tax foreclosures and tax certificates. 31
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 33
Section 1. That sections 321.45, 323.121, 323.132, 323.15, 35
323.25, 323.29, 323.31, 323.49, 5709.631, 5713.08, 5713.20, 37
5715.27, 5719.03, 5719.04, 5719.041, 5719.05, 5721.02, 5721.03, 38
2
5721.06, 5721.10, 5721.14, 5721.18, 5721.19, 5721.25, 5721.30, 39
5721.31, 5721.32, 5721.34, 5721.36, 5721.37, 5721.38, and 5721.39 40
be amended and section 5721.42 of the Revised Code be enacted to 41
read as follows:
Sec. 321.45. (A) As used in this section: 50
(1) "Taxpayer" means any person in whose name a parcel of 52
property or manufactured or mobile home is listed on the tax 53
duplicate OR A VENDEE OF SUCH PROPERTY UNDER A PURCHASE AGREEMENT 54
OR LAND CONTRACT. 55
(2) "Prepayment" means any amount given to the county 57
treasurer by a taxpayer under this section for the treasurer to 58
apply as payment of the taxpayer's total taxes due in accordance 59
with this section. 60
(3) In the case of a parcel of property or a manufactured 62
or mobile home listed on the real property tax list, "taxes," 63
"delinquent taxes," and "current taxes" have the same meanings as 65
in section 323.01 of the Revised Code. In the case of a 66
manufactured or mobile home listed on the manufactured home tax
list, "taxes" means manufactured home taxes levied pursuant to 67
section 4503.06 of the Revised Code. 68
(4) "Duplicate" means the treasurer's duplicate of real 70
and public utility property and the manufactured home tax list. 71
(5) In the case of a parcel of property or a manufactured 73
or mobile home listed on the real property tax list, "total taxes 74
due" means all delinquent taxes and that portion of current taxes 76
that, in order to avoid a penalty, are required to be paid by the 77
next date that is the last date on which an installment of taxes 78
may be paid without penalty. In the case of a manufactured or 79
mobile home listed on the manufactured home tax list, "total
taxes due" means all taxes levied and due under section 4503.06 80
of the Revised Code, including any penalty. 81
(B)(1)(a) A county treasurer may enter into a written 83
agreement with any taxpayer FOR THE PAYMENT OF CURRENT TAXES, 84
upon mutually agreed on terms and conditions, under which both of 87
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the following occur:
(a)(i) The taxpayer agrees to tender prepayments of taxes 89
on a parcel of property or manufactured or mobile home listed on 90
the tax duplicate in the name of the taxpayer; 91
(b)(ii) The treasurer agrees to accept the prepayments and 93
hold them either in an escrow fund or a separate depository 94
account until the last day that an installment of current taxes 95
may be paid without penalty, at which time the treasurer further 97
agrees to apply, in TOWARD THE payment of the total CURRENT taxes 99
due on the parcel or the manufactured or mobile home, an THE 100
amount of the prepayments that equals the total taxes due 101
COLLECTED on the parcel or the manufactured or mobile home. If a 104
discount is not given under division (B)(2) of this section, any 105
earnings on prepayments in an escrow fund or depository account 106
shall be paid to the credit of a special interest account to be 107
used by the treasurer only for the payment of the expenses 108
incurred in establishing and administering the system for 109
collecting prepayments under division (B)(1) of this section. 111
(b) A COUNTY TREASURER AND A TAXPAYER MAY ENTER INTO BOTH 113
A WRITTEN AGREEMENT FOR THE PAYMENT OF CURRENT TAXES UNDER 115
DIVISION (B)(1)(a) OF THIS SECTION AND A WRITTEN CONTRACT FOR THE 117
PAYMENT OF DELINQUENT TAXES UNDER SECTION 323.31 OF THE REVISED 118
CODE.
(2) In addition to providing for the items enumerated in 120
division (B)(1) of this section, the agreement may provide for 121
the treasurer to invest prepayments held in the escrow fund or 122
depository account, subject to Chapter 135. of the Revised Code, 123
and apply the investment earnings thereon, after deducting an 124
amount to pay the expenses incurred by the treasurer in 125
establishing and administering the prepayment system, as a 126
discount against the total taxes due of each taxpayer entering 127
into such an agreement. The balance applied to the discounts 128
shall be apportioned among taxpayers in such a manner that the 129
discount credited to a taxpayer for each parcel of property or 130
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manufactured or mobile home for which taxes are prepaid is 132
commensurate with the amount of current taxes due and the length 133
of time current taxes are held in escrow. Discounts accruing to 134
prepayments made for a tax year shall be applied against total 135
taxes due for the ensuing tax year. No discount shall be 136
apportioned to a taxpayer who fails to pay the total taxes due or 137
fails to make prepayments pursuant to the terms of the agreement. 138
(C) A prepayment accepted by a treasurer under an 140
agreement under division (B) of this section does not constitute 141
a payment of taxes until it is applied toward the payment of 142
taxes as provided in this section. A separate prepayment 143
agreement is required for each parcel of property or manufactured 144
or mobile home, except that a taxpayer who makes prepayments on 145
more than one parcel or manufactured or mobile home may enter 146
into a single agreement covering all of the parcels or 148
manufactured or mobile homes. The single agreement shall specify 149
the manner in which each prepayment shall be apportioned among 150
the parcels or manufactured or mobile homes. The treasurer shall 152
keep a separate record for each parcel or manufactured or mobile 153
home showing the date and amount of each prepayment. 154
(D) No treasurer shall fail to apply prepayments toward 156
the payment of taxes as required pursuant to an agreement entered 157
into under division (B) of this section; however, the total 158
amount of prepayments shall equal or exceed the total taxes due, 159
less any discount applied for a previous period under division 160
(B)(2) of this section. 161
(E) The treasurer shall give each person who makes a tax 163
prepayment in person at the office of the county treasurer a 164
receipt in the form that the prepayment agreement requires. The 165
treasurer shall give a receipt to a person who makes a tax 166
prepayment to the treasurer by mail only if the taxpayer encloses 167
with the prepayment an addressed envelope with sufficient 168
postage, in which case the treasurer shall insert a receipt for 169
the prepayment in that envelope and deposit it in the mail. The 170
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treasurer may refund any amount tendered as a prepayment if the 171
taxpayer so requests and files with the treasurer an affidavit 172
and the supporting documents the treasurer requires providing 173
that the taxpayer no longer owns the property. The request for 174
the refund shall be made prior to the date of the mailing of a 175
tax bill and escrow statement to the taxpayer. If a taxpayer who 176
has entered into a prepayment agreement pursuant to this section 177
dies before the last day on which an installment of current taxes 178
may be paid without penalty, the treasurer may refund the amount 179
of any prepayments made by that taxpayer to the executor or 180
administrator of the taxpayer's estate. 181
(F) If the treasurer has received any prepayments from a 183
taxpayer, the treasurer shall add to the tax bill required by 184
section 323.13 of the Revised Code a tax escrow statement that 185
shall specify the total amount of prepayments received by the 186
treasurer on or before the date the statement was prepared, the 187
balance of total taxes due for which no prepayment has been 188
received, the amount of any discount to be applied to total taxes 189
due, and the date the statement was prepared. 190
(G) If the total amount of a taxpayer's prepayments to the 192
treasurer made on or before the final date an installment of 193
taxes may be paid without penalty do not equal or exceed the 194
total CURRENT taxes due on that date, the taxpayer is not 195
relieved of any late penalty or interest otherwise due pursuant 197
to section 323.121 of the Revised Code SHALL BE ASSESSED ON THE 198
BALANCE DUE AFTER THE TREASURER HAS APPLIED THE PREPAYMENTS. If 199
the treasurer fails to apply prepayments received by the 200
treasurer's office in accordance with the terms of an agreement 202
and the total amount of the taxpayer's prepayments equals or 203
exceeds the total taxes due, the taxpayer is relieved of any late 204
penalty or interest imposed under section 323.121 of the Revised 205
Code.
(H) The office of the county treasurer shall bear all of 207
the costs of establishing and administering a system for 208
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collecting prepayments as permitted by this section. 209
(I) Before the county treasurer commences a prepayment 211
system, the tax commissioner shall approve all procedures and 212
forms to be used in the system. 213
(J) The treasurer may enter into any agreements necessary 215
to enable the taxpayer to make prepayments of taxes to the office 216
of the treasurer through the electronic transfer of funds from an 217
account in the name of the taxpayer at a financial institution. 218
Sec. 323.121. (A) If one-half of the current taxes 227
charged against an entry of real estate together with the full 228
amount of any delinquent taxes or any installment thereof 229
required to be paid under a written undertaking DELINQUENT TAX 231
CONTRACT are not paid on or before the thirty-first day of 232
December in that year or on or before the last day for such 233
payment as extended pursuant to section 323.17 of the Revised 234
Code, a penalty of ten per cent shall be charged against the 235
unpaid balance of such half of the current taxes on the 236
duplicate. If the total amount of all such taxes is not paid on 237
or before the twentieth day of June, next thereafter, or on or 238
before the last day for such payment as extended pursuant to 239
section 323.17 of the Revised Code, a like penalty shall be 240
charged on the balance of the total amount of such unpaid current 241
taxes.
(B)(1) On the first day of the month following the last 243
day the second installment of taxes may be paid without penalty, 244
interest shall be charged against and computed on all delinquent 245
taxes other than the current taxes that became delinquent taxes 246
at the close of the last day such second installment could be 247
paid without penalty. The charge shall be for interest that 248
accrued during the period that began on the preceding first day 249
of December and ended on the last day of the month that included 250
the last date such second installment could be paid without 251
penalty. The interest shall be computed at the rate per annum 252
prescribed by section 5703.47 of the Revised Code and shall be 253
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entered as a separate item on the tax list and duplicate compiled 254
under section 319.28 or 5721.011 of the Revised Code, whichever 255
list and duplicate are first compiled after the date on which 256
such interest is computed and charged. However, for tracts and 257
lots on the real property tax suspension list under section 258
319.48 of the Revised Code, the interest shall not be entered on 259
the tax list and duplicate compiled under section 319.28 of the 260
Revised Code, but shall be entered on the first tax list and 261
duplicate compiled under section 5721.011 of the Revised Code
after the date on which the interest is computed and charged. 262
(2) On the first day of December, the interest shall be 264
charged against and computed on all delinquent taxes. The charge 265
shall be for interest that accrued during the period that began 266
on the first day of the month following the last date prescribed 267
for the payment of the second installment of taxes in the current 268
year and ended on the immediately preceding last day of November. 269
The interest shall be computed at the rate per annum prescribed 270
by section 5703.47 of the Revised Code and shall be entered as a 271
separate item on the tax list and duplicate compiled under 272
section 319.28 or 5721.011 of the Revised Code, whichever list 273
and duplicate are first compiled after the date on which such 274
interest is computed and charged. However, for tracts and lots 275
on the real property tax suspension list under section 319.48 of 276
the Revised Code, the interest shall not be entered on the tax 277
list and duplicate compiled under section 319.28 of the Revised 278
Code, but shall be entered on the first tax list and duplicate 279
compiled under section 5721.011 of the Revised Code after the
date on which the interest is computed and charged. 280
(3) After a valid undertaking DELINQUENT TAX CONTRACT has 282
been entered into for the payment of any delinquent taxes, no 284
interest shall be charged against such delinquent taxes while the 285
undertaking DELINQUENT TAX CONTRACT remains in effect in 287
compliance with section 323.31 of the Revised Code. If a valid 288
undertaking DELINQUENT TAX CONTRACT becomes void, interest shall 290
8
be charged against the delinquent taxes for the periods that 291
interest was not permitted to be charged while the undertaking 292
DELINQUENT TAX CONTRACT was in effect. The interest shall be 294
charged on the day the undertaking DELINQUENT TAX CONTRACT 295
becomes void and shall equal the amount of interest that would 296
have been charged against the unpaid delinquent taxes outstanding 297
on the dates on which interest would have been charged thereon 298
under divisions (B)(1) and (2) of this section had the 299
undertaking DELINQUENT TAX CONTRACT not been in effect. 301
(C) If the full amount of the taxes due at either of the 303
times prescribed by division (A) of this section is paid within 304
ten days after such time, the county treasurer shall waive the 305
collection of and the county auditor shall remit one-half of the 306
penalty provided for in such division for failure to make that 307
payment by the prescribed time. 308
(D) The treasurer shall compile and deliver to the county 310
auditor a list of all tax payments he THE TREASURER has received 311
as provided in division (C) of this section. The list shall 313
include any information required by the auditor for the remission 314
of the penalties waived by the treasurer. The taxes so collected 315
shall be included in the settlement next succeeding the 316
settlement then in process. 317
Sec. 323.132. If one-half of the current taxes CHARGED 326
against an entry of real estate is not paid on or before the 327
thirty-first day of December of that THE year FOR WHICH THEY ARE 328
CHARGED OR ON OR BEFORE THE LAST DAY FOR SUCH PAYMENT AS EXTENDED 330
PURSUANT TO SECTION 323.17 OF THE REVISED CODE, that amount,
together with all delinquent taxes or installment thereof, 332
charged against such entry may be paid at any time prior to the 333
date on which tax bills for the second one-half HALF collection 334
are mailed and delivered, without at the same time requiring 335
payment of the second half of such taxes. 336
If the total amount of such current taxes, delinquent 338
taxes, and all installment payments due under section 323.31 of 339
9
the Revised Code are not paid on or before the twentieth day of 340
June, next thereafter, OR ON OR BEFORE THE LAST DAY FOR THAT 343
PAYMENT AS EXTENDED PURSUANT TO SECTION 323.17 OF THE REVISED 344
CODE, the balance of the amount of such taxes, plus all penalties 345
and interest imposed by section 323.121 of the Revised Code, 346
constitutes the delinquent taxes on such entry, which shall be 347
placed on the delinquent land list and duplicate pursuant to 348
section 5721.011 of the Revised Code and shall be collected in 349
the manner prescribed by law, unless the property against which 350
such taxes are charged is the subject of an application for 351
exemption from taxation pursuant to section 5715.27 of the 352
Revised Code.
A taxpayer may tender, and the treasurer shall accept, the 354
full amount of delinquent taxes charged against an entry of real 355
estate without having to tender at the same time the payment of 356
any current taxes that are due and payable. 357
Any partial payment of taxes tendered to a A county 359
treasurer may be accepted if the taxes are paid pursuant to 360
section 323.133 of the Revised Code or if the treasurer 361
determines that the amount tendered was intended by the taxpayer 362
to be equal to the amount due but is more or less than such 363
amount as a result of what appears to the treasurer to be an 364
obvious taxpayer error. The treasurer may accept a partial 366
payment in which the only unpaid amount is the amount of a 367
penalty for late payment provided the taxpayer files with the 368
payment a copy of his application to the tax commissioner for the 369
remission of the penalty or the payment is received within ten 370
days of the last date the taxes could have been paid without 372
penalty PAYMENTS OF TAXES. Any overpayment shall be refunded by 374
the treasurer in the manner most convenient to the treasurer. 375
When the amount tendered and accepted is less than the amount 376
due, the unpaid balance shall be treated as other unpaid taxes, 377
and, except when the unpaid amount is the penalty, the treasurer 378
shall notify the taxpayer of such deficiency. 379
10
IF THE TAXPAYER FILES WITH THE PAYMENT OF TAXES A COPY OF 381
AN APPLICATION TO THE TAX COMMISSIONER FOR REMISSION OF PENALTY, 382
OR THE PAYMENT IS RECEIVED WITHIN TEN DAYS AFTER THE LAST DAY THE 383
TAXES MAY BE PAID WITHOUT PENALTY, THE COUNTY TREASURER SHALL 384
ACCEPT A PARTIAL PAYMENT IN WHICH THE ONLY UNPAID AMOUNT IS THE 385
PENALTY FOR LATE PAYMENT. 386
If, at any time, and having been provided such 388
documentation as may be found acceptable by him THE COUNTY 389
TREASURER, the county treasurer determines that due to a clerical 391
error, a taxpayer has overpaid either the first one-half or 392
second one-half payment of current taxes as charged on the tax 393
list and duplicate, the treasurer may refund the amount of the 394
overpayment to the taxpayer in the manner most convenient to the 395
treasurer.
Sec. 323.15. Except as otherwise provided by sections 404
321.45, 323.132, 323.133, and 323.31 of the Revised Code, no 405
person shall be permitted to pay THE COUNTY TREASURER MAY ACCEPT 406
PAYMENT OF less than the full amount of taxes charged and payable 408
for all purposes on real estate at the times provided by sections 409
323.12 and 323.17 of the Revised Code, except IN SUCH AMOUNTS AS 410
THE COUNTY TREASURER CONSIDERS REASONABLE. EXCEPT AS OTHERWISE 411
PROVIDED BY SECTIONS 323.133, 323.31, AND 5715.19 OF THE REVISED 412
CODE, AND when the collection of a particular tax is legally 414
enjoined, INTEREST AND PENALTIES SHALL ACCRUE ON THE UNPAID 415
AMOUNT. A person claiming to be the owner of an undivided 416
interest in any real estate may present to the county auditor the 417
recorded evidence of the existence and fractional extent of such 418
interest; and the auditor may note the existence and extent of 419
such interest, as ascertained by him THE AUDITOR, on the margin 420
of the tax list in the name of such person and give a certificate 422
of the interest to the county treasurer, who shall enter it on 423
the margin of the tax duplicate. Any person claiming to be 424
entitled to or in any way interested in such interest may pay, 425
and the treasurer may receive that proportion of the full amount 426
11
of the taxes charged and payable for all purposes on the real 427
estate affected, which is represented by the fraction expressing 428
the extent of such interest. The payment so made and received 429
shall be entered on the duplicate, shall be credited by the 430
treasurer at the time of the next succeeding settlement of real 431
estate taxes, and shall have the effect of relieving the 432
undivided interest in such real estate, so entered on the margin 433
of the tax list and duplicate, from the lien of the taxes charged 434
on such duplicate against the real estate. Thereafter, in making 435
up the tax list and duplicate, the auditor shall enter such 436
interest and the proportional value of it separately from the 437
other interests in such land, and shall adjust the value of the 438
latter accordingly. 439
Sec. 323.25. When taxes charged against an entry on the 448
tax duplicate, or any part of such taxes, are not paid within 449
sixty days after delivery of the delinquent land duplicate to the 450
county treasurer as prescribed by section 5721.011 of the Revised 451
Code, the county treasurer shall enforce the lien for such taxes 452
by civil action in the treasurer's official capacity as 453
treasurer, for the sale of such premises, in the court of common 455
pleas of the county in the same way mortgage liens are enforced. 456
If the delinquent land duplicate lists minerals or rights to 457
minerals listed pursuant to sections 5713.04, 5713.05, and 458
5713.06 of the Revised Code, the county treasurer may enforce the 460
lien for taxes against such minerals or rights to minerals by 461
civil action, in the treasurer's official capacity as treasurer, 462
in the manner prescribed by this section, or proceed as provided
under section 5721.46 of the Revised Code. 464
If service by publication is necessary, such publication 467
shall be made once a week for three consecutive weeks instead of 468
as provided by the Rules of Civil Procedure, and the service 469
shall be complete at the expiration of three weeks after the date 470
of the first publication. If the prosecuting attorney determines 471
that service upon a defendant may be obtained ultimately only by 472
12
publication, the prosecuting attorney may cause service to be 474
made simultaneously by certified mail, return receipt requested, 475
ordinary mail, and publication. The treasurer shall not enforce 478
the lien for taxes against real property to which any of the 479
following applies:
(A) The real property is the subject of an application for 482
exemption from taxation under section 5715.27 of the Revised Code 483
and does not appear on the delinquent land duplicate; 484
(B) The real property is the subject of a valid 486
undertaking DELINQUENT TAX CONTRACT under section 323.31 of the 488
Revised Code for which the county treasurer has not made
certification to the county auditor that the undertaking 490
DELINQUENT TAX CONTRACT has become void in accordance with that 493
section;
(C) A tax certificate respecting that property has been 495
sold under section 5721.32 or 5721.33 of the Revised Code; 496
provided, however, that nothing in this division shall prohibit 498
the county treasurer or the county prosecuting attorney from 499
enforcing the lien of the state and its political subdivisions 500
for taxes against a certificate parcel with respect to any or all 501
of such taxes that at the time of enforcement of such lien are 502
not the subject of a tax certificate.
Upon application of the plaintiff, the court shall advance 504
such cause on the docket, so that it may be first heard. 505
Sec. 323.29. The partial payment of delinquent taxes 514
charged on the tax duplicate against any entry of real property, 515
as authorized by section 323.133 or 323.31 of the Revised Code, 516
shall not prevent such real property from being certified as 517
delinquent; however, partial payment of such taxes under section
323.133 of the Revised Code shall preclude the commencement of 518
foreclosure proceedings unless the tax commissioner subsequently 519
certifies to the county auditor that partial payment under such 520
section is no longer authorized. Partial payment of delinquent 521
taxes IN ACCORDANCE WITH THE TERMS OF A DELINQUENT TAX CONTRACT 522
13
under section 323.31 of the Revised Code shall preclude the 523
commencement of foreclosure proceedings unless the county
treasurer subsequently certifies to the county auditor that the 524
undertaking DELINQUENT TAX CONTRACT has become void. 525
Sec. 323.31. (A) Delinquent taxes charged against any 534
entry of real property, or charged against a manufactured or 535
mobile home pursuant to division (C) of section 4503.06 of the 536
Revised Code, may be paid pursuant to this division by the A 538
person who owns the AGRICULTURAL REAL PROPERTY OR OWNS AND 539
OCCUPIES RESIDENTIAL real property or A manufactured or mobile 540
home or is a vendee in possession under a purchase agreement or 542
land contract after THAT DOES NOT HAVE AN OUTSTANDING TAX LIEN 543
CERTIFICATE OR JUDGMENT OF FORECLOSURE AGAINST IT, AND A PERSON 544
WHO IS A VENDEE OF SUCH PROPERTY UNDER A PURCHASE AGREEMENT OR 545
LAND CONTRACT AND WHO OCCUPIES THE PROPERTY, SHALL HAVE AT LEAST
ONE OPPORTUNITY TO PAY THE DELINQUENT OR UNPAID CURRENT TAXES 546
CHARGED AGAINST THE PROPERTY BY entering into a written 548
undertaking DELINQUENT TAX CONTRACT with the county treasurer in 549
a form prescribed or approved by the tax commissioner. The 550
undertaking SUBSEQUENT OPPORTUNITIES TO ENTER INTO A DELINQUENT 552
TAX CONTRACT SHALL BE AT THE COUNTY TREASURER'S SOLE DISCRETION. 553
THE TREASURER MAY ENTER INTO A DELINQUENT TAX CONTRACT WITH 556
AN OWNER OR VENDEE OF REAL PROPERTY, OTHER THAN RESIDENTIAL REAL 557
PROPERTY OR A MANUFACTURED OR MOBILE HOME THAT IS OCCUPIED BY THE 558
OWNER, AND OTHER THAN AGRICULTURAL REAL PROPERTY. 559
THE DELINQUENT TAX CONTRACT may be entered into at any time 562
prior to the commencement of foreclosure proceedings by the 564
county treasurer and the county prosecuting attorney pursuant to 566
section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the 567
commencement of foreclosure proceedings by a private attorney 568
pursuant to section 5721.37 of the Revised Code, or the 569
commencement of foreclosure and forfeiture proceedings pursuant 570
to section 5721.14 of the Revised Code. A duplicate copy of each 571
14
such undertaking DELINQUENT TAX CONTRACT shall be filed with the 572
county auditor, who shall attach the copy to the delinquent land 574
tax certificate, delinquent vacant land tax certificate, or the 575
delinquent manufactured home tax list, or who shall enter an 576
asterisk in the margin next to the entry for the tract or lot on 577
the master list of delinquent tracts, master list of delinquent 579
vacant tracts, or next to the entry for the home on the 580
delinquent manufactured home tax list, prior to filing it with 581
the prosecuting attorney under section 5721.13 of the Revised 583
Code, or, in the case of the delinquent manufactured home tax 584
list, prior to filing it with the county recorder under division 585
(H)(2) of section 4503.06 of the Revised Code. If the 586
undertaking DELINQUENT TAX CONTRACT is entered into after the 587
certificate or the master list has been filed with the 590
prosecuting attorney, the treasurer shall file the duplicate copy 591
with the prosecuting attorney. A duplicate copy of each such 592
undertaking shall be mailed by first class mail to each 593
certificate holder, as defined in section 5721.30 of the Revised
Code, whose certificate parcel, as defined in section 5721.30 of 595
the Revised Code, is the subject of the undertaking. 596
An undertaking A DELINQUENT TAX CONTRACT entered into under 598
this division shall provide for the payment of delinquent AND 600
UNPAID CURRENT taxes in installments over a period not to exceed 602
five years beginning on the earliest date delinquent taxes that 603
are the subject of the undertaking were included in a 604
certification under section 5721.011 or under division (H)(2) of 605
section 4503.06 of the Revised Code AFTER THE DATE OF THE FIRST 606
PAYMENT MADE UNDER THE CONTRACT; however, a person entering into 607
an undertaking A DELINQUENT TAX CONTRACT who owns and occupies 608
residential real property may request, and the treasurer shall 609
allow, an undertaking A DELINQUENT TAX CONTRACT providing for 610
payment in installments over a period of no fewer than two years 611
beginning on that date AFTER THE DATE OF THE FIRST PAYMENT MADE 612
UNDER THE CONTRACT. 613
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For each undertaking DELINQUENT TAX CONTRACT, the county 615
treasurer shall determine and shall specify in the undertaking 616
DELINQUENT TAX CONTRACT the number of installments, the amount of 617
each installment, and the schedule for payment of the 619
installments. Each installment payment shall be apportioned 620
among the several funds for which taxes have been assessed and 621
shall be applied to the items of taxes charged in the order in 622
which they became due. 623
When an installment payment is not received by the 625
treasurer when due UNDER A DELINQUENT TAX CONTRACT or any current 626
taxes OR SPECIAL ASSESSMENTS charged against the property become 628
delinquent UNPAID, the undertaking DELINQUENT TAX CONTRACT 629
becomes void unless the treasurer permits a new undertaking 630
DELINQUENT TAX CONTRACT to be entered into; if the treasurer does 633
not permit a new undertaking DELINQUENT TAX CONTRACT to be 635
entered into, the treasurer shall certify to the auditor that the 637
undertaking DELINQUENT TAX CONTRACT has become void. A new 639
undertaking entered into under this paragraph shall provide for 641
payment of the outstanding balance of delinquent taxes over a 642
period that, when added to the periods of any previous 643
undertakings that had elapsed prior to their becoming void, does 645
not exceed ten years.
Upon receipt of such a certification, the auditor shall 647
destroy the duplicate copy of the undertaking VOIDED DELINQUENT 648
TAX CONTRACT. If such copy has been filed with the prosecuting 650
attorney, the auditor immediately shall deliver the certification 651
to the prosecuting attorney, who shall attach it to the 652
appropriate certificate and the duplicate copy of the voided 653
undertaking DELINQUENT TAX CONTRACT or strike through the 654
asterisk entered in the margin of the master list next to the 655
entry for the tract or lot that is the subject of the voided 656
undertaking DELINQUENT TAX CONTRACT. The prosecuting attorney 657
then shall institute a proceeding to foreclose the lien of the 660
state in accordance with section 323.25 or 5721.18 of the Revised 661
16
Code or, in the case of delinquent vacant land, shall institute a 662
foreclosure proceeding in accordance with section 323.25 or 663
5721.18 of the Revised Code, or a foreclosure and forfeiture 664
proceeding in accordance with section 5721.14 of the Revised 665
Code.
After a (B) IF THERE IS AN OUTSTANDING tax certificate has 668
been sold respecting a delinquent parcel under section 5721.32 or 669
5721.33 of the Revised Code, a written undertaking DELINQUENT TAX 670
CONTRACT may not be entered into under this section to pay the 672
delinquent amounts. To pay the delinquency REDEEM A TAX 673
CERTIFICATE in installments, the owner or other person seeking to 674
redeem the parcel TAX CERTIFICATE shall enter into a redemption 675
payment plan under division (C) of section 5721.38 of the Revised 677
Code.
(B) Within ten days after the date prescribed by section 679
323.12 or 323.17 or division (F)(1) of section 4503.06 of the 681
Revised Code for payment of the first half installment of the 682
current taxes, any person failing to pay the amount required by 683
such date, with the consent of the treasurer, may enter into a 684
written undertaking with the treasurer, in a form prescribed by 686
the tax commissioner, to pay all current taxes pursuant to this 687
division. The agreement shall provide for the entire amount of 688
such taxes to be paid in three or fewer installments before the 689
date set by section 323.12 or 323.17 or division (F)(1) of 690
section 4503.06 of the Revised Code for the payment of the second 691
installment of such taxes. Each payment made under this division 692
shall be not less than one-third of the total amount of the 693
current taxes, unless the collection of a particular tax has been 694
legally enjoined, or unless at any scheduled payment date less 695
than one-third of the total amount remains unpaid, in which case 696
the total balance shall be paid. 697
If a payment is not received by the treasurer when due 699
under the terms of an undertaking made under this division, the 701
treasurer may permit the taxpayer to make the payment at a later 702
17
date, provided the payment is received before the date set by 703
section 323.12 or 323.17 or division (F)(1) of section 4503.06 of 705
the Revised Code for the payment of the second installment of 706
current taxes. If the total taxes arranged to be paid pursuant 707
to such an undertaking are not received before such date, the 709
undertaking shall become void and the treasurer shall proceed to 711
collect all unpaid taxes then due by any other means provided by 712
law.
(C) A certificate holder, as defined in section 5721.30 of 714
the Revised Code, may also pay all of any delinquent taxes, 716
assessments, penalties, interest, and charges on the related 718
certificate parcel, as defined in section 5721.30 of the Revised 719
Code, the lien against which has not been transferred by the sale 720
of a tax certificate, as defined in section 5721.30 of the 721
Revised Code, and the amount of the payment shall constitute a 723
separate lien against the certificate parcel that shall be 724
evidenced by the issuance by the treasurer to the certificate 725
holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so 726
paid on the related certificate parcel. The amount of the 728
payment as set forth in the tax certificate shall earn interest 729
at the rate of eighteen per cent per year. If there are multiple 730
certificate holders with respect to a certificate parcel, the 731
certificate holder of the most recently issued tax certificate
has the first right to pay any current delinquent taxes, which 732
right shall be exercised, if at all, within one hundred eighty 733
days after such taxes become delinquent. 735
Sec. 323.49. (A) In addition to all other means provided 744
by law for collecting taxes and assessments charged upon real 745
estate specifically as such and penalties and interest charged on 746
any tax list and duplicate or delinquent land list in any county 747
against any entry of real estate, the county treasurer at any 748
time after any installment of such taxes and assessments has been 749
delinquent for more than six months and remains due and unpaid 750
18
shall apply by petition to the court of common pleas to be 751
appointed receiver ex officio of the rents, issues, and income of 752
the real property against which such taxes and assessments are 753
charged, for the purpose of satisfying out of such rents, issues, 754
and income the taxes and assessments upon such real property, 755
together with the penalties, interest, and costs charged or 756
thereafter becoming chargeable on any tax list and duplicate, or 757
otherwise collectible in respect thereof, and such costs and 758
expenses of the receivership as are allowed by the court. 759
(B) If the proper parties are before the court, it shall 761
be sufficient for the treasurer to allege in such petition the 762
description of such real property that appears on the tax list 763
and duplicate, that the money appearing to be due and unpaid by 764
the tax list and duplicate or by the delinquent land list has 765
been due and unpaid for more than six months, and that he THE 766
TREASURER believes that collection thereof can be made by 768
applying the rents, issues, and income of such real property 769
thereto, without setting forth in the petition any other or 770
special matter relating thereto. The prayer of the petition 771
shall be that the court make an order that the rents, issues, and 772
income of such real property be applied to the payment of the 773
amount set forth in the petition, and if a penalty is otherwise 774
chargeable by law on all or any part of such amount, to the 775
payment of such penalty to the date of final entry in such 776
action, and that the plaintiff be appointed receiver ex officio 777
of such rents, issues, and income for that purpose. 778
(C) In such proceedings the treasurer may join in one 780
action any number of lots or lands, but the decree and any orders 781
shall be rendered separately, and any proceedings may be severed 782
in the decision of the court for the purpose of trial or appeal, 783
where an appeal is allowed, and the court shall make such order 784
for payment of costs as it deems equitable. 785
(D) The tax duplicate or the delinquent land tax 787
certificate or master list of delinquent tracts filed by the 788
19
auditor with the prosecuting attorney shall be prima-facie 789
evidence on the trial of such action of the amount and validity 790
of the taxes, assessments, and charges appearing due and unpaid 791
thereon and of the nonpayment thereof. The petition of the 792
treasurer shall be verified and shall be prima-facie evidence of 793
all other facts therein stated. 794
(E) This section does not apply to any of the following: 796
(1) Real property entirely used and occupied in good faith 798
by the owner thereof as a private residence; 799
(2) The collection of delinquent taxes and assessments 801
charged against real property, the payment of which is subject to 802
an undertaking A DELINQUENT TAX CONTRACT entered into pursuant to 804
section 323.31 of the Revised Code, so long as the undertaking 806
DELINQUENT TAX CONTRACT remains in effect; 807
(3) The collection of delinquent taxes charged against 809
real property that is the subject of an application for exemption 810
from taxation pursuant to section 5715.27 of the Revised Code. 811
Sec. 5709.631. Each agreement entered into under sections 820
5709.62, 5709.63, and 5709.632 of the Revised Code on or after 821
April 1, 1994, shall be in writing and shall include all of the 822
information and statements prescribed by this section. 823
Agreements may include terms not prescribed by this section, but 824
such terms shall in no way derogate from the information and 825
statements prescribed by this section. 826
(A) Each agreement shall include the following 828
information: 829
(1) The names of all parties to the agreement; 831
(2) A description of the investments to be made by the 833
applicant enterprise or by another party at the facility whether 834
or not the investments are exempted from taxation, including 835
existing or new building size and cost thereof; the value of 836
machinery, equipment, furniture, and fixtures, including an 837
itemization of the value of machinery, equipment, furniture, and 838
fixtures used at another location in this state prior to the 839
20
agreement and relocated or to be relocated from that location to 840
the facility and the value of machinery, equipment, furniture, 841
and fixtures at the facility prior to the execution of the 842
agreement that will not be exempted from taxation; the value of 843
inventory at the facility, including an itemization of the value 844
of inventory held at another location in this state prior to the 845
agreement and relocated or to be relocated from that location to 846
the facility, and the value of inventory held at the facility 847
prior to the execution of the agreement that will not be exempted 848
from taxation; 849
(3) The scheduled starting and completion dates of 851
investments made in building, machinery, equipment, furniture, 852
fixtures, and inventory; 853
(4) Estimates of the number of employee positions to be 855
created each year of the agreement and of the number of employee 856
positions retained by the applicant enterprise due to the 857
project, itemized as to the number of full-time, part-time, 858
permanent, and temporary positions; 859
(5) Estimates of the dollar amount of payroll attributable 861
to the positions set forth in division (A)(4) of this section, 862
similarly itemized; 863
(6) The number of employee positions, if any, at the 865
project site and at any other location in the state at the time 866
the agreement is executed, itemized as to the number of 867
full-time, part-time, permanent, and temporary positions. 868
(B) Each agreement shall set forth the following 870
information and incorporate the following statements: 871
(1) A description of real property to be exempted from 873
taxation under the agreement, the percentage of the assessed 874
valuation of the real property exempted from taxation, and the 875
period for which the exemption is granted, accompanied by the 876
statement: "The exemption commences the first year for which the 877
real property would first be taxable were that property not 878
exempted from taxation. No exemption shall commence after 879
21
.......... (insert date) nor extend beyond .......... (insert 880
date)." The tax commissioner shall adopt rules prescribing the 881
form the description of such property shall assume to ensure that 883
the property to be exempted from taxation under the agreement is 884
distinguishable from property that is not to be exempted under 885
that agreement.
(2) A description of tangible personal property to be 887
exempted from taxation under the agreement, the percentage of the 888
assessed value of the tangible personal property exempted from 889
taxation, and the period for which the exemption is granted, 890
accompanied by the statement: "The exemption commences the first 891
year for which the tangible personal property would first be 892
taxable were that property not exempted from taxation. No 893
exemption shall commence after .......... (insert date) nor 894
extend beyond .......... (insert date)." The tax commissioner 895
shall adopt rules prescribing the form the description of such 896
property shall assume to ensure that the property to be exempted 898
from taxation under the agreement is distinguishable from 899
property that is not to be exempted under that agreement.
(3) ".......... (insert name of enterprise) shall pay such 901
real and tangible personal property taxes as are not exempted 902
under this agreement and are charged against such property and 903
shall file all tax reports and returns as required by law. If 904
.......... (insert name of enterprise) fails to pay such taxes or 905
file such returns and reports, all incentives granted under this 906
agreement are rescinded beginning with the year for which such 907
taxes are charged or such reports or returns are required to be 908
filed and thereafter." 909
(4) ".......... (insert name of enterprise) hereby 911
certifies that at the time this agreement is executed, .......... 912
(insert name of enterprise) does not owe any delinquent real or 913
tangible personal property taxes to any taxing authority of the 914
State of Ohio, and does not owe delinquent taxes for which 915
.......... (insert name of enterprise) is liable under Chapter 916
22
5727., 5733., 5735., 5739., 5741., 5743., 5747., or 5753. of the 917
Revised Code, or, if such delinquent taxes are owed, .......... 918
(insert name of enterprise) currently is paying the delinquent 919
taxes pursuant to an undertaking A DELINQUENT TAX CONTRACT 920
enforceable by the State of Ohio or an agent or instrumentality 922
thereof, has filed a petition in bankruptcy under 11 U.S.C.A. 923
101, et seq., or such a petition has been filed against 924
.......... (insert name of enterprise). For the purposes of the 925
certification, delinquent taxes are taxes that remain unpaid on 926
the latest day prescribed for payment without penalty under the 927
chapter of the Revised Code governing payment of those taxes." 928
(5) ".......... (insert name of municipal corporation or 930
county) shall perform such acts as are reasonably necessary or 931
appropriate to effect, claim, reserve, and maintain exemptions 932
from taxation granted under this agreement including, without 933
limitation, joining in the execution of all documentation and 934
providing any necessary certificates required in connection with 935
such exemptions." 936
(6) "If for any reason the enterprise zone designation 938
expires, the Director of the Ohio Department of Development 939
revokes certification of the zone, or .......... (insert name of 940
municipal corporation or county) revokes the designation of the 941
zone, entitlements granted under this agreement shall continue 942
for the number of years specified under this agreement, unless 943
.......... (insert name of enterprise) materially fails to 944
fulfill its obligations under this agreement and .......... 945
(insert name of municipal corporation or county) terminates or 946
modifies the exemptions from taxation granted under this 947
agreement." 948
(7) "If .......... (insert name of enterprise) materially 950
fails to fulfill its obligations under this agreement, or if 951
.......... (insert name of municipal corporation or county) 952
determines that the certification as to delinquent taxes required 953
by this agreement is fraudulent, .......... (insert name of 954
23
municipal corporation or county) may terminate or modify the 955
exemptions from taxation granted under this agreement." 956
(8) ".......... (insert name of enterprise) shall provide 958
to the proper tax incentive review council any information 959
reasonably required by the council to evaluate the enterprise's 960
compliance with the agreement, including returns or annual 961
reports filed pursuant to section 5711.02 or 5727.08 of the Ohio 963
Revised Code if requested by the council." 965
(9) ".......... (insert name of enterprise) and .......... 967
(insert name of municipal corporation or county) acknowledge that 968
this agreement must be approved by formal action of the 969
legislative authority of .......... (insert name of municipal 970
corporation or county) as a condition for the agreement to take 971
effect. This agreement takes effect upon such approval." 972
(10) "This agreement is not transferable or assignable 974
without the express, written approval of .......... (insert name 975
of municipal corporation or county)." 976
(11) "Exemptions from taxation granted under this 978
agreement shall be revoked if it is determined that 979
............... (insert name of enterprise), any successor 980
enterprise, or any related member (as those terms are defined in 981
section 5709.61 of the Ohio Revised Code) has violated the 982
prohibition against entering into this agreement under division 983
(E) of section 3735.671 or section 5709.62, 5709.63, or 5709.632 984
of the Ohio Revised Code prior to the time prescribed by that 985
division or either of those sections." 986
The statement described in division (B)(7) of this section 988
may include the following statement, appended at the end of the 989
statement: "and may require the repayment of the amount of taxes 990
that would have been payable had the property not been exempted 991
from taxation under this agreement." 992
(C) If the director of development had to issue a waiver 994
under section 5709.633 of the Revised Code as a condition for the 995
agreement to be executed, the agreement shall include the 996
24
following statement: 997
"Continuation of this agreement is subject to the validity 999
of the circumstance upon which .......... (insert name of 1,000
enterprise) applied for, and the Director of the Ohio Department 1,001
of Development issued, the waiver pursuant to section 5709.633 of 1,002
the Ohio Revised Code. If, after formal approval of this 1,003
agreement by .......... (insert name of municipal corporation or 1,004
county), the Director or ............. (insert name of municipal 1,005
corporation or county) discovers that such a circumstance did not 1,006
exist, ........... (insert name of enterprise) shall be deemed to 1,007
have materially failed to comply with this agreement." 1,008
If the director issued a waiver on the basis of the 1,010
circumstance described in division (B)(3) of section 5709.633 of 1,011
the Ohio Revised Code, the conditions enumerated in divisions 1,012
(B)(3)(a)(i) and (ii) or divisions (B)(3)(b)(i) and (ii) of that 1,013
section shall be incorporated in the information described in 1,014
divisions (A)(2), (3), and (4) of this section. 1,015
Sec. 5713.08. (A) The county auditor shall make a list of 1,024
all real and personal property in his THE AUDITOR'S county, 1,025
including money, credits, and investments in bonds, stocks, or 1,027
otherwise, which is exempted from taxation. Such list shall show 1,028
the name of the owner, the value of the property exempted, and a 1,029
statement in brief form of the ground on which such exemption has 1,030
been granted. It shall be corrected annually by adding thereto 1,031
the items of property which have been exempted during the year, 1,032
and by striking therefrom the items which in the opinion of the 1,033
auditor have lost their right of exemption and which have been 1,034
reentered on the taxable list. No additions shall be made to 1,035
such exempt lists and no additional items of property shall be 1,036
exempted from taxation without the consent of the tax 1,037
commissioner as is provided for in section 5715.27 of the Revised 1,038
Code, but when any personal property or endowment fund of an 1,039
institution has once been held by the commissioner to be properly 1,040
exempt from taxation, it is not necessary to obtain the 1,041
25
commissioner's consent to the exemption of additional property or 1,042
investments of the same kind belonging to the same institution, 1,043
but such property shall appear on the abstract filed annually 1,044
with the commissioner. The commissioner may revise at any time 1,045
the list in every county so that no property is improperly or 1,046
illegally exempted from taxation. The auditor shall follow the 1,047
orders of the commissioner given under this section. An abstract 1,048
of such list shall be filed annually with the commissioner, on a 1,049
form approved by him THE COMMISSIONER, and a copy thereof shall 1,050
be kept on file in the office of each auditor for public 1,052
inspection.
The commissioner shall not consider an application for 1,054
exemption of property unless the application has attached thereto 1,055
a certificate executed by the county treasurer certifying either 1,056
ONE of the following: 1,058
(1) That all taxes, assessments, interest, and penalties 1,060
levied and assessed against the property sought to be exempted 1,061
have been paid in full to the date upon which the application for 1,062
exemption is filed, except for such taxes, interest, and 1,063
penalties that may be remitted under division (B) of this 1,064
section; or 1,065
(2) That the applicant has entered into a valid 1,067
undertaking DELINQUENT TAX CONTRACT with the county treasurer 1,068
pursuant to division (A) of section 323.31 of the Revised Code to 1,070
pay all of the delinquent taxes, assessments, interest, and 1,071
penalties charged against the property, except for such taxes, 1,072
interest, and penalties that may be remitted under division (B) 1,073
of this section. If the auditor receives notice under section 1,074
323.31 of the Revised Code that such a written undertaking 1,075
DELINQUENT TAX CONTRACT has become void, he THE AUDITOR shall 1,077
strike such property from the list of exempted property and 1,079
reenter such property on the taxable list. If property is 1,080
removed from the exempt list because a written undertaking 1,081
DELINQUENT TAX CONTRACT has become void, current taxes shall 1,084
26
first be extended against that property on the general tax list 1,085
and duplicate of real and public utility property for the tax 1,086
year in which the auditor receives the notice required by 1,087
division (A) of section 323.31 of the Revised Code that the 1,088
undertaking DELINQUENT TAX CONTRACT has become void or, if that 1,090
notice is not timely made, for the tax year in which falls the 1,091
latest date by which the treasurer is required by such section to 1,092
give such notice. A county auditor shall not remove from any tax 1,093
list and duplicate the amount of any unpaid delinquent taxes, 1,094
assessments, interest, or penalties owed on property that is 1,095
placed on the exempt list pursuant to this division. 1,096
(3) THAT A TAX CERTIFICATE HAS BEEN ISSUED UNDER SECTION 1,098
5721.32 OR 5721.33 OF THE REVISED CODE WITH RESPECT TO THE 1,099
PROPERTY THAT IS THE SUBJECT OF THE APPLICATION, AND THE TAX 1,100
CERTIFICATE IS OUTSTANDING. 1,101
(B) Any taxes, interest, and penalties which have become a 1,103
lien after the property was first used for the exempt purpose, 1,104
but in no case prior to the date of acquisition of the title to 1,105
the property by the applicant, may be remitted by the 1,106
commissioner, except as is provided in section 5713.081 of the 1,108
Revised Code.
(C) Real property acquired by the state in fee simple is 1,110
exempt from taxation from the date of acquisition of title or 1,111
date of possession, whichever is the earlier date, provided that 1,112
all taxes, interest, and penalties as provided in the 1,113
apportionment provisions of section 319.20 of the Revised Code 1,114
have been paid to the date of acquisition of title or date of 1,115
possession by the state, whichever is earlier. The proportionate 1,116
amount of taxes that are a lien but not yet determined, assessed, 1,117
and levied for the year in which the property is acquired, shall 1,118
be remitted by the county auditor for the balance of the year 1,119
from date of acquisition of title or date of possession, 1,120
whichever is earlier. This section shall not be construed to 1,121
authorize the exemption of such property from taxation or the 1,122
27
remission of taxes, interest, and penalties thereon until all 1,123
private use has terminated. 1,124
Sec. 5713.20. If the county auditor discovers that any 1,133
building, structure, or tract of land or any lot or part of 1,134
either, has been omitted from the list of real property, he THE 1,135
AUDITOR shall add it to the list, with the name of the owner, and 1,137
ascertain the taxable value thereof and place it opposite such 1,138
property. The county auditor shall compute the sum of the simple 1,139
taxes for the preceding years in which such property was omitted 1,140
from the list of real property, not exceeding five years, unless 1,141
in the meantime the property has changed ownership, in which case 1,142
only the taxes chargeable since the last change of ownership 1,143
shall be computed. No penalty or interest shall be added to the 1,144
amount of taxes so computed. 1,145
The county auditor shall order the county treasurer to 1,147
correct the duplicate of real property accordingly, and shall 1,148
certify to the county treasurer the sum of taxes determined by 1,149
the county auditor under this section to be due on the omitted 1,150
property. The county treasurer thereupon shall notify the owner 1,151
by certified mail, return receipt requested, of the sum of taxes 1,152
due, and inform the owner that he THE OWNER may enter into a 1,153
written undertaking DELINQUENT TAX CONTRACT with the county 1,155
treasurer to pay the taxes in installments, or that the owner, if 1,157
he THE OWNER desires, may pay the amount of such taxes into the 1,159
county treasury.
A written undertaking DELINQUENT TAX CONTRACT entered into 1,161
under this section for the payment of taxes in installments shall 1,163
require that the installments be payable at the times and in the 1,164
amounts specified by the county treasurer in the undertaking 1,165
CONTRACT. The owner may request, and the treasurer shall allow, 1,167
an undertaking A DELINQUENT TAX CONTRACT providing for payment in 1,168
installments over no fewer than two years; however, the treasurer 1,169
shall not permit an undertaking A CONTRACT to provide for payment 1,170
in installments over more than five years. Each installment 1,173
28
payment shall be apportioned among the several funds for which 1,174
the taxes on the omitted property would have been assessed had 1,175
the property not been omitted, and shall be applied to the items 1,176
of taxes charged in the order in which they became due. If an 1,177
installment payment is not received by the county treasurer when 1,178
due, OR ANY PAYMENT OF CURRENT TAXES IS NOT MADE WHEN DUE the 1,179
undertaking CONTRACT becomes void, and the county treasurer shall 1,180
order payment of the entire outstanding balance of taxes 1,181
determined to be due under this section in one lump-sum payment. 1,182
Sec. 5715.27. (A) The owner of any property may file an 1,191
application with the tax commissioner, on forms prescribed by the 1,192
commissioner, requesting that such property be exempted from 1,193
taxation and that unpaid taxes and penalties be remitted as 1,194
provided in division (B) of section 5713.08 of the Revised Code. 1,195
(B) The board of education of any school district may 1,197
request the tax commissioner to provide it with notification of 1,198
applications for exemption from taxation for property located 1,199
within that district. If so requested, the commissioner shall 1,200
send to the board for the quarters ending on the last day of 1,201
March, June, September, and December of each year, reports that 1,202
contain sufficient information to enable the board to identify 1,203
each property that is the subject of an exemption application, 1,204
including, but not limited to, the name of the property owner or 1,205
applicant, the address of the property, and the auditor's parcel 1,206
number. The commissioner shall mail the reports on or about the 1,207
fifteenth day of the month following the end of the quarter. 1,208
(C) A board of education that has requested notification 1,210
under division (B) of this section may, with respect to any 1,211
application for exemption of property located in the district and 1,212
included in the commissioner's most recent report provided under 1,213
that division, file a statement with the commissioner and with 1,214
the applicant indicating its intent to submit evidence and 1,215
participate in any hearing on the application. The statements 1,216
shall be filed prior to the first day of the third month 1,217
29
following the end of the quarter in which that application was 1,218
docketed by the commissioner. A statement filed in compliance 1,219
with this division entitles the district to submit evidence and 1,220
to participate in any hearing on the property and makes the 1,221
district a party for purposes of sections 5717.02 to 5717.04 of 1,222
the Revised Code in any appeal of the commissioner's decision to 1,223
the board of tax appeals. 1,224
(D) The commissioner shall not hold a hearing on or grant 1,226
or deny an application for exemption of property in a school 1,227
district whose board of education has requested notification 1,228
under division (B) of this section until the end of the period 1,229
within which the board may submit a statement with respect to 1,230
that application under division (C) of this section. The 1,231
commissioner may act upon an application at any time prior to 1,232
that date upon receipt of a written waiver from each such board 1,233
of education, or, in the case of exemptions authorized by section 1,234
725.02, 1728.10, 3735.67, 5709.41, 5709.62, or 5709.63 of the 1,235
Revised Code, upon the request of the property owner. Failure of 1,236
a board of education to receive the report required in division 1,237
(B) of this section shall not void an action of the commissioner 1,238
with respect to any application. The commissioner may extend the 1,239
time for filing a statement under division (C) of this section. 1,240
(E) A complaint may also be filed with the commissioner by 1,242
any person, board, or officer authorized by section 5715.19 of 1,243
the Revised Code to file complaints with the county board of 1,244
revision against the continued exemption of any property. 1,245
(F) An application for exemption and a complaint against 1,247
exemption shall be filed prior to the thirty-first day of 1,248
December of the tax year for which exemption is requested or for 1,249
which the liability of any property to taxation in that year is 1,250
requested. The commissioner shall consider such application or 1,251
complaint in accordance with procedures established by him THE 1,252
COMMISSIONER, determine whether the property is subject to 1,253
taxation or exempt therefrom, and certify his THE COMMISSIONER'S 1,254
30
findings to the auditor, who shall correct the tax list and 1,255
duplicate accordingly. IF A TAX CERTIFICATE HAS BEEN SOLD UNDER 1,256
SECTION 5721.32 OR 5721.33 OF THE REVISED CODE WITH RESPECT TO 1,257
PROPERTY FOR WHICH AN EXEMPTION HAS BEEN REQUESTED, THE TAX 1,258
COMMISSIONER SHALL ALSO CERTIFY THE FINDINGS TO THE COUNTY 1,259
TREASURER OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED.
(G) Applications and complaints, and documents of any kind 1,261
related to applications and complaints, filed with the tax 1,262
commissioner under this section, are public records within the 1,263
meaning of section 149.43 of the Revised Code. 1,264
(G)(H) If the commissioner determines that the use of 1,266
property or other facts relevant to the taxability of property 1,267
that is the subject of an application for exemption or a 1,268
complaint under this section has changed while the application or 1,269
complaint was pending, the commissioner may make the 1,270
determination under division (F) of this section separately for 1,271
each tax year beginning with the year in which the application or 1,272
complaint was filed or the year for which remission of unpaid 1,273
taxes under division (B) of section 5713.08 of the Revised Code 1,274
was requested, and including each subsequent tax year during 1,275
which the application or complaint is pending before the 1,276
commissioner. 1,277
Sec. 5719.03. (A) The county auditor shall preserve all 1,286
receipts showing the advance payment of taxes. At the time of 1,287
making up the general personal and the classified tax list and 1,288
duplicate, the auditor shall enter thereon opposite the name of 1,290
each person charged with taxes the amount of the advance payment
made, as a credit against the amount of taxes charged thereon 1,291
against such person. 1,292
(B) Each person charged with taxes on a general personal 1,294
property or a classified property tax duplicate shall pay the 1,295
full amount of such taxes, less the amount of advance payment 1,296
credited on the duplicate, on or before the twentieth day of 1,297
September, or a day as extended pursuant to section 5719.031 of 1,298
31
the Revised Code. 1,299
(C) A tax is paid on or before the dates set forth in this 1,301
section if the tax payment is received by the county treasurer on 1,302
or before the last day for payment of such tax, or is received 1,303
after such date in an envelope that was postmarked by the United 1,304
States postal service on or before the last day for payment of 1,306
such tax. In the event there is more than one date of postmark 1,307
on the envelope, the earliest date imprinted by the United States 1,309
postal service shall be the date of payment. A private meter 1,310
postmark on an envelope is not a valid postmark for purposes of 1,311
establishing the date of payment of such tax.
(D) When an installment of taxes is not paid within the 1,313
time prescribed by this section, or within the time so prescribed 1,314
as extended pursuant to section 5719.031 of the Revised Code, a 1,315
penalty of ten per cent of the amount due and unpaid shall accrue 1,316
when the county treasurer closes the treasurer's office for 1,317
business on the last day so prescribed, but if the taxes are paid 1,319
within ten days subsequent to the last day prescribed, the 1,320
treasurer shall waive the collection of, and the auditor shall 1,321
remit one-half of, the penalty. The treasurer shall not 1,322
thereafter accept less than the full amount of taxes and penalty, 1,323
except as provided in division (E) of this section or section 1,324
5719.05, 5711.32, or 5711.33 of the Revised Code. 1,325
(E) Any partial payment of taxes tendered to a A county 1,327
treasurer may be accepted if the treasurer determines that the 1,328
amount tendered was intended by the taxpayer to be equal to the 1,329
amount due but is more or less than such amount as a result of 1,330
what appears to the treasurer to be an obvious taxpayer error. 1,331
The treasurer may accept a partial payment in which the only 1,333
unpaid amount is the amount of a penalty for late payment 1,334
provided the taxpayer files with the payment a copy of the 1,335
taxpayer's application to the auditor for a remission of the 1,336
penalty or the payment is received within ten days of the last 1,337
date the taxes could have been paid without penalty PAYMENTS OF 1,338
32
TAXES. Any overpayment shall be refunded by the treasurer in the 1,340
manner most convenient to the treasurer. When the amount 1,341
tendered and accepted is less than the amount due, the unpaid 1,342
balance shall be treated as other unpaid taxes and, except when 1,343
the unpaid amount is the penalty, the treasurer shall notify the 1,344
taxpayer of such deficiency.
IF THE TAXPAYER FILES WITH THE PAYMENT OF TAXES A COPY OF 1,346
AN APPLICATION TO THE COUNTY AUDITOR FOR REMISSION OF PENALTY, OR 1,347
THE PAYMENT IS RECEIVED WITHIN TEN DAYS AFTER THE LAST DAY THE 1,348
TAXES MAY BE PAID WITHOUT PENALTY, THE COUNTY TREASURER SHALL 1,349
ACCEPT A PARTIAL PAYMENT IN WHICH THE ONLY UNPAID AMOUNT IS THE 1,350
PENALTY FOR LATE PAYMENT. 1,351
Sec. 5719.04. (A) Immediately after each settlement 1,360
required by division (D) of section 321.24 of the Revised Code 1,361
the county auditor shall make a tax list and duplicates thereof 1,362
of all general personal and classified property taxes remaining 1,363
unpaid, as shown by the county treasurer's books and the list of 1,364
taxes returned as delinquent by him THE TREASURER to the auditor 1,365
at such settlement. The county auditor shall also include in 1,367
such list all taxes assessed by the tax commissioner pursuant to 1,368
law which were not charged upon the tax lists and duplicates on 1,369
which such settlements were made nor previously charged upon a 1,370
delinquent tax list and duplicates pursuant to this section, but 1,371
he THE AUDITOR shall not include taxes specifically excepted from 1,373
collection pursuant to section 5711.32 of the Revised Code. Such 1,374
tax list and duplicates shall contain the name of the person 1,375
charged and the amount of such taxes, and the penalty, due and 1,376
unpaid, and shall set forth separately the amount charged or 1,377
chargeable on the general and on the classified list and 1,378
duplicate. The auditor shall deliver one such duplicate to the 1,379
treasurer on the first day of December, annually. Upon receipt 1,380
of the duplicate the treasurer may prepare and mail tax bills to 1,381
all persons charged with such delinquent taxes. Each bill shall 1,382
include a notice that the interest charge prescribed by section 1,383
33
5719.041 of the Revised Code has begun to accrue. 1,384
The auditor shall cause a copy of the delinquent personal 1,386
and classified property tax list and duplicate provided for in 1,387
this division to be published twice within sixty days after 1,388
delivery of such duplicate to the treasurer in a newspaper 1,389
published in the English language in the county and of general 1,390
circulation therein; provided that before such publication the 1,391
auditor shall cause a display notice of the forthcoming 1,392
publication of such delinquent personal and classified property 1,393
tax list to be inserted once a week for two consecutive weeks in 1,394
a newspaper published in the English language in the county and 1,395
of general circulation therein. Copy for such display notice 1,396
shall be furnished by the auditor to the newspaper selected to 1,397
publish such delinquent tax lists simultaneously with the 1,398
delivery of the duplicate to the treasurer. If there is only one 1,399
newspaper published in the county, such display notice and 1,400
delinquent personal and classified property tax lists shall be 1,401
published in it. Publication of the delinquent lists may be made 1,402
by a newspaper in installments, provided that complete 1,403
publication thereof is made twice during said sixty-day period. 1,404
The office of the county treasurer shall be kept open to 1,406
receive the payment of delinquent general and classified property 1,407
taxes from the day of delivery of the duplicate thereof until the 1,408
final publication of the delinquent tax list. The name of any 1,409
taxpayer who prior to forty-eight hours SEVEN DAYS before either 1,410
the first or second publication of said list pays such taxes in 1,412
full or enters into an undertaking A DELINQUENT TAX CONTRACT to 1,413
pay such taxes in installments pursuant to section 5719.05 of the 1,415
Revised Code shall be stricken from such list, and his THE 1,416
TAXPAYER'S name shall not be included in the list for that 1,418
publication.
The other such duplicate, from which shall first be 1,420
eliminated the names of persons whose total liability for taxes 1,421
and penalty is less than one hundred dollars, shall be filed by 1,422
34
the auditor on the first day of December, annually, in the office 1,423
of the county recorder, and the same shall constitute a notice of 1,424
lien and operate as of the date of delivery as a lien on the 1,425
lands and tenements, vested legal interests therein, and 1,426
permanent leasehold estates of each person named therein having 1,427
such real estate in such county. Such notice of lien and such 1,428
lien shall not be valid as against any mortgagee, pledgee, 1,429
purchaser, or judgment creditor whose rights have attached prior 1,430
to the date of such delivery. Such duplicate shall be kept by 1,431
the recorder, designated as the personal tax lien record, and 1,432
indexed under the name of the person charged with such tax. No 1,433
fee shall be charged by the recorder for the services required 1,434
under this section. 1,435
The auditor shall add to the tax list made pursuant to this 1,437
section all such taxes omitted in a previous year when assessed 1,438
by him THE AUDITOR or finally assessed by the tax commissioner 1,439
pursuant to law, and by proper certificates cause the same to be 1,441
added to the treasurer's delinquent tax duplicate provided for in 1,442
this section, and, in proper cases, file notice of the lien with 1,443
the recorder, as provided in this section. 1,444
If the authority making any assessment believes that the 1,446
collection of such taxes will be jeopardized by delay, such 1,447
assessing authority shall so certify on the assessment 1,448
certificate thereof, and the auditor shall include a certificate 1,449
of such jeopardy in the certificate given by him THE AUDITOR to 1,450
the treasurer. In such event the treasurer shall proceed 1,452
immediately to collect such taxes, and to enforce the collection 1,453
thereof by any means provided by law, and he THE TREASURER may 1,454
not accept a tender of any part of such taxes; but the person or 1,456
his THE representatives OF THE PERSON against whom such 1,458
assessment is made may, in the event of an appeal to the tax 1,459
commissioner therefrom, obtain a stay of collection of the whole 1,460
or any part of the amount of such assessment by filing with the 1,461
treasurer a bond in an amount not exceeding double the amount as 1,462
35
to which the stay is desired, with such surety as the treasurer 1,463
deems necessary, conditioned upon the payment of the amount 1,464
determined to be due by the decision of the commissioner which 1,465
has become final, and further conditioned that if an appeal is 1,466
not filed within the period provided by law, the amount of
collection which is stayed by the bond will be paid on notice and 1,467
demand of the treasurer at any time after the expiration of such 1,468
period. The taxpayer may waive such stay as to the whole or any 1,469
part of the amount covered by the bond, and if as the result of 1,470
such waiver any part of the amount covered by the bond is paid, 1,471
then the bond shall be proportionately reduced on the request of 1,472
the taxpayer. 1,473
(B) Immediately after each settlement required by division 1,475
(D) of section 321.24 of the Revised Code the auditor shall make 1,476
a separate list and duplicate, prepared as prescribed in division 1,477
(A) of this section, of all general personal and classified 1,478
property taxes that remain unpaid but are excepted from 1,479
collection pursuant to section 5711.32 of the Revised Code. The 1,480
duplicate of such list shall be delivered to the treasurer at the 1,481
time of delivery of the delinquent personal and classified 1,482
property tax duplicate. 1,483
Sec. 5719.041. If the payment of a general personal 1,492
property or classified property tax is not made on or before the 1,493
last day prescribed by section 5719.03 or 5719.031 of the Revised 1,494
Code, an interest charge shall begin to accrue and shall continue 1,495
until all charges are paid, except that no interest charge shall 1,496
accrue for or in the month in which such payment was due under 1,497
such section or under the circumstances and for the period 1,498
described in division (A)(2) of section 5711.33 of the Revised 1,499
Code OR UPON DELINQUENT TAXES THAT ARE THE SUBJECT OF A 1,500
DELINQUENT TAX CONTRACT ENTERED INTO PURSUANT TO SECTION 5719.05 1,501
OF THE REVISED CODE. 1,502
The interest charge shall accrue against the balance of 1,504
such taxes and any penalty thereon outstanding that remains 1,505
36
unpaid on the last day of each month and shall be at the rate per 1,506
calendar month, rounded to the nearest one-hundredth of one per 1,507
cent, equal to one-twelfth of the rate per annum prescribed by 1,508
section 5703.47 of the Revised Code for the calendar year that 1,509
includes the month for which the charge accrues. The charge is 1,510
payable in addition to the unpaid balance of taxes and penalties 1,511
on the day the charge accrues, unless the entire balance is 1,512
sooner paid. 1,513
IF A DELINQUENT TAX CONTRACT BECOMES VOID, INTEREST SHALL 1,515
BE CHARGED ON THE DAY ON WHICH THE CONTRACT BECOMES VOID IN THE 1,516
AMOUNT THAT WOULD HAVE BEEN CHARGED HAD THE DELINQUENT TAX 1,517
CONTRACT NOT BEEN ENTERED INTO AND SHALL THEREAFTER ACCRUE AS 1,518
PROVIDED IN THIS SECTION.
Interest shall be allowed, at the same rate per calendar 1,520
month as is applicable that month for underpayments, on any 1,521
overpayment of the tax charged on a general personal property or 1,522
a classified property tax duplicate, from the first day of the 1,523
month following the date of the overpayment until the last day of 1,524
the month preceding the date of the refund of the overpayment. 1,525
The interest shall be paid from the fund or funds to which the 1,526
overpayment was credited. 1,527
When the county treasurer makes his THE TREASURER'S annual 1,529
settlement with the county auditor under division (D) of section 1,531
321.24 of the Revised Code, he THE TREASURER shall certify to the 1,532
auditor a list of all entries on the cumulative delinquent tax 1,534
duplicate that are at that time in the process of being paid in 1,535
installments under a valid undertaking DELINQUENT TAX CONTRACT. 1,536
For each entry that appears on the duplicate that is not on the 1,538
certified list, the auditor shall compute the full amount of 1,539
interest charges which have accrued against such entry since the 1,540
preceding such settlement was made and shall include such charges 1,541
through the last day of the month preceding the current 1,542
settlement. The auditor shall include such amounts on the tax 1,543
list and duplicates prepared by him THE AUDITOR as prescribed in 1,544
37
section 5719.04 of the Revised Code unless the interest is less 1,545
than one dollar, in which case it shall not be added to such tax 1,546
lists and duplicates. 1,547
Before the county treasurer accepts any payment of taxes 1,549
against which there are accrued interest charges that do not 1,550
appear on the delinquent tax duplicate, he THE TREASURER shall 1,551
notify the auditor who shall issue a certificate to the treasurer 1,553
showing the amount of such interest charges, and the treasurer 1,554
shall collect the amount shown on such certificate at the time he 1,555
accepts the OF ACCEPTING payment of such taxes. If the amount of 1,556
such interest charges is less than one dollar, no such 1,558
certificate shall be issued. In the case of delinquent personal 1,559
property taxes, the interest shown on such certificate shall be 1,560
credited to the undivided general tax fund, and distributed in 1,561
the same manner as the delinquent taxes upon which the interest 1,562
charges accrued. In the case of delinquent classified property 1,563
taxes, the interest shown on such certificate shall be credited 1,564
to the county library and local government support fund and 1,565
distributed in accordance with section 5747.48 of the Revised 1,566
Code. When the payment of delinquent taxes is credited on the 1,567
tax duplicate the treasurer shall make a separate notation 1,568
thereon indicating the amount collected and the index number of 1,569
the auditor's certificate herein prescribed. 1,570
Sec. 5719.05. The county treasurer shall forthwith collect 1,579
the taxes and penalty on the duplicate delivered to him THE 1,580
TREASURER by the auditor pursuant to section 5719.04 of the 1,582
Revised Code and any interest thereon by any of the means 1,583
provided by law.
In addition to any other means provided by law, the 1,585
treasurer may, when he finds AFTER FINDING that he THE TREASURER 1,587
is unable to collect the full amount of delinquent taxes, 1,588
interest, and penalties charged against an entry on the 1,589
cumulative delinquent tax duplicate in a single payment, enter 1,590
into a written undertaking DELINQUENT TAX CONTRACT, with the 1,591
38
person so charged, for payment of the full amount in 1,592
installments. The terms of said undertaking THE DELINQUENT TAX 1,593
CONTRACT shall include the amount payable and the due date of 1,596
each installment including the final payment date, which shall be 1,597
not more than two FIVE years after the date of the first payment. 1,599
The treasurer shall enter upon the margin of the duplicate a 1,600
notation indicating that the agreement for installment payment 1,601
has been undertaken. A receipt shall be issued for each payment, 1,602
and the payment shall be credited on the duplicate on the date 1,603
paid. Each payment shall be applied to the taxes, interest, and 1,604
penalties in the same order as each became due and shall be 1,605
apportioned among the various funds, for which the taxes were 1,606
levied, at the next succeeding tax settlement. When a payment is 1,607
not tendered as agreed upon, the undertaking DELINQUENT TAX 1,608
CONTRACT may be declared void by the treasurer, and he THE 1,609
TREASURER may proceed to collect the unpaid balance by any means 1,611
provided by law. The treasurer may permit a new agreement to be 1,612
undertaken, under the same terms and conditions, but there shall 1,613
be no requirement that he THE TREASURER do so. 1,614
Sec. 5721.02. The office of the county treasurer shall be 1,623
kept open to receive the payment of delinquent real property 1,624
taxes, from the date of the delivery of the delinquent land 1,625
duplicate provided for in section 5721.011 of the Revised Code, 1,626
until the final publication of the delinquent tax list and the 1,627
delinquent vacant land tax list as provided in section 5721.03 of 1,628
the Revised Code, in order that the name of any taxpayer 1,629
appearing on either list, who prior to forty-eight hours SEVEN 1,630
DAYS before the first publication of that list pays the 1,631
delinquent taxes in full, may be stricken from that list and in 1,633
order that the name of each person appearing on either list, who 1,634
prior to forty-eight hours SEVEN DAYS before the publication of 1,635
that list enters into an undertaking A DELINQUENT TAX CONTRACT 1,636
under section 323.31 of the Revised Code to pay the delinquent 1,639
taxes in installments, may be stricken from that list or an 1,640
39
asterisk may be entered in the margin next to his THE PERSON'S 1,641
name. If payment in full is made subsequent to the first 1,642
publication and prior to forty-eight hours SEVEN DAYS before the 1,643
second publication of either list, the name of the taxpayer shall 1,645
be eliminated from the second publication. 1,646
Sec. 5721.03. (A) At the time of making the delinquent 1,655
land list, as provided in section 5721.011 of the Revised Code, 1,656
the county auditor shall compile a delinquent tax list consisting 1,657
of all lands on the delinquent land list on which taxes have 1,658
become delinquent at the close of the collection period 1,659
immediately preceding the making of the delinquent land list. 1,660
The auditor shall also compile a delinquent vacant land tax list 1,661
of all delinquent vacant lands prior to the institution of any 1,662
foreclosure and forfeiture actions against delinquent vacant 1,663
lands under section 5721.14 of the Revised Code or any 1,664
foreclosure actions against delinquent vacant lands under section 1,665
5721.18 of the Revised Code. 1,666
The delinquent tax list, and the delinquent vacant land tax 1,668
list if one is compiled, shall contain all of the information 1,669
included on the delinquent land list, except that, if the 1,670
auditor's records show that the name of the person in whose name 1,671
the property currently is listed is not the name that appears on 1,672
the delinquent land list, the name used in the delinquent tax 1,673
list or the delinquent vacant land tax list shall be the name of 1,674
the person the auditor's records show as the person in whose name 1,675
the property currently is listed. 1,676
Lands that have been included in a previously published 1,678
delinquent tax list shall not be included in the delinquent tax 1,679
list so long as taxes have remained delinquent on such lands for 1,680
the entire intervening time. 1,681
In either list, there may be included lands that have been 1,683
omitted in error from a prior list and lands with respect to 1,684
which the auditor has received a certification that an 1,685
undertaking A DELINQUENT TAX CONTRACT has become void since the 1,686
40
publication of the last previously published list, provided the 1,688
name of the owner was stricken from a prior list under section 1,689
5721.02 of the Revised Code. 1,690
(B)(1) The auditor shall cause the delinquent tax list and 1,692
the delinquent vacant land tax list, if one is compiled, to be 1,693
published twice within sixty days after the delivery of the 1,694
delinquent land duplicate to the county treasurer, in a newspaper 1,695
of general circulation in the county. The publication shall be 1,696
printed in the English language. 1,697
The auditor shall insert display notices of the forthcoming 1,699
publication of the delinquent tax list and, if it is to be 1,700
published, the delinquent vacant land tax list once a week for 1,701
two consecutive weeks in a newspaper of general circulation in 1,702
the county. The display notices shall contain the times and 1,703
methods of payment of taxes provided by law, including 1,704
information concerning installment payments made in accordance 1,705
with a written undertaking DELINQUENT TAX CONTRACT. The display 1,706
notice for the delinquent tax list also shall include a notice 1,708
that an interest charge will accrue on accounts remaining unpaid 1,709
after the last day of November unless the taxpayer enters INTO a 1,710
written undertaking DELINQUENT TAX CONTRACT to pay such taxes in 1,712
installments. The display notice for the delinquent vacant land 1,713
tax list if it is to be published also shall include a notice 1,714
that delinquent vacant lands in the list are lands on which taxes 1,715
have remained unpaid for five years after being certified 1,716
delinquent, and that they are subject to foreclosure proceedings 1,717
as provided in section 323.25 or 5721.18 of the Revised Code, or 1,718
foreclosure and forfeiture proceedings as provided in section 1,719
5721.14 of the Revised Code. Each display notice also shall 1,720
state that the lands are subject to a tax certificate sale under 1,721
section 5721.32 or 5721.33 of the Revised Code, as the case may
be, and shall include any other information that the auditor 1,724
considers pertinent to the purpose of the notice. The display 1,725
notices shall be furnished by the auditor to the newspapers 1,726
41
selected to publish the lists at least ten days before their 1,727
first publication. 1,728
(2) Publication of the list or lists may be made by a 1,730
newspaper in installments, provided the complete publication of 1,731
each list is made twice during the sixty-day period. 1,732
(3) There shall be attached to the delinquent tax list a 1,734
notice that the delinquent lands will be certified for 1,735
foreclosure by the auditor unless the taxes, assessments, 1,736
interest, and penalties due and owing on them are paid. There 1,737
shall be attached to the delinquent vacant land tax list, if it 1,738
is to be published, a notice that delinquent vacant lands will be 1,739
certified for foreclosure or foreclosure and forfeiture by the 1,740
auditor unless the taxes, assessments, interest, and penalties 1,741
due and owing on them are paid within twenty-eight days after the 1,742
final publication of the notice. 1,743
(4) The auditor shall review the first publication of each 1,745
list for accuracy and completeness and may correct any errors 1,746
appearing in the list in the second publication. 1,747
(C) For the purposes of section 5721.18 of the Revised 1,749
Code, land is first certified delinquent on the date of the 1,750
certification of the delinquent land list containing that land. 1,751
Sec. 5721.06. (A)(1) The form of the notice required to 1,760
be attached to the published delinquent tax list by division 1,761
(B)(3) of section 5721.03 of the Revised Code shall be in 1,762
substance as follows: 1,763
"DELINQUENT LAND TAX NOTICE 1,765
The lands, lots, and parts of lots returned delinquent by 1,767
the county treasurer of ................... county, with the 1,768
taxes assessments, interest, and penalties, charged against them 1,769
agreeably to law, are contained and described in the following 1,770
list: (Here insert the list with the names of the owners of such 1,771
respective tracts of land or town lots as designated on the 1,772
delinquent tax list. If, prior to forty-eight hours SEVEN DAYS 1,773
before the publication of the list, an undertaking A DELINQUENT 1,774
42
TAX CONTRACT has been entered into under section 323.31 of the 1,776
Revised Code, the owner's name may be stricken from the list or 1,777
designated by an asterisk shown in the margin next to the owner's 1,778
name.)
Notice is hereby given that the whole of such several 1,780
lands, lots, or parts of lots will be certified for foreclosure 1,781
by the county auditor pursuant to law unless the whole of the 1,782
delinquent taxes, assessments, interest, and penalties are paid 1,783
within one year or unless a tax certificate with respect to the 1,784
parcel is sold under section 5721.32 or 5721.33 of the Revised 1,785
Code. The names of persons who have entered into a written 1,789
undertaking DELINQUENT TAX CONTRACT with the county treasurer to 1,790
discharge the delinquency are designated by an asterisk or have 1,791
been stricken from the list." 1,792
(2) If the county treasurer has certified to the county 1,794
auditor that the treasurer intends to offer for sale a tax 1,795
certificate with respect to one or more parcels of delinquent 1,796
land under section 5721.32 or 5721.33 of the Revised Code, the 1,797
form of the notice shall include the following statement, 1,800
appended after the second paragraph of the notice prescribed by
division (A)(1) of this section: 1,802
"Notice also is hereby given that a tax certificate may be 1,804
offered for sale under section 5721.32 or 5721.33 of the Revised 1,805
Code with respect to those parcels shown on this list. If a tax 1,807
certificate on a parcel is purchased, the purchaser of the tax 1,808
certificate acquires the state's or its taxing district's first 1,809
lien against the property, and an additional interest charge of 1,810
up to eighteen per cent per annum shall be assessed against the 1,811
parcel. In addition, failure by the owner of the parcel to 1,812
redeem the tax certificate may result in foreclosure proceedings 1,813
against the parcel. No tax certificate shall be offered for sale
if the owner of the parcel has either discharged the lien by 1,815
paying to the county treasurer in cash the amount of delinquent 1,816
taxes, assessments, penalties, interest, and charges charged 1,817
43
against the property, or has entered into a valid undertaking
DELINQUENT TAX CONTRACT pursuant to section 323.31 of the Revised 1,818
Code to pay those amounts in installments." 1,819
(B) The form of the notice required to be attached to the 1,821
published delinquent vacant land tax list by division (B)(3) of 1,822
section 5721.03 of the Revised Code shall be in substance as 1,823
follows: 1,824
"DELINQUENT VACANT LAND TAX NOTICE 1,826
The delinquent vacant lands, returned delinquent by the 1,828
county treasurer of ................. county, with the taxes 1,829
assessments, interest, and penalties charged against them 1,830
according to law, and remaining delinquent for five years, are 1,831
contained and described in the following list: (here insert the 1,832
list with the names of the owners of the respective tracts of 1,833
land as designated on the delinquent vacant land tax list. If, 1,834
prior to forty-eight hours SEVEN DAYS before the publication of 1,835
the list, an undertaking A DELINQUENT TAX CONTRACT has been 1,836
entered into under section 323.31 of the Revised Code, the 1,838
owner's name may be stricken from the list or designated by an 1,839
asterisk shown in the margin next to the owner's name.) 1,840
Notice is hereby given that these delinquent vacant lands 1,842
will be certified for foreclosure or foreclosure and forfeiture 1,843
by the county auditor pursuant to law unless the whole of the 1,844
delinquent taxes, assessments, interest, and penalties are paid 1,845
within twenty-eight days after the final publication of this 1,846
notice. 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 1,850
been stricken from the list." 1,851
Sec. 5721.10. Except as otherwise provided under sections 1,860
5721.30 to 5721.41 5721.42 of the Revised Code, the state shall 1,862
have the first lien on the lands and lots described in the 1,864
delinquent land list, for the amount of taxes, assessments, 1,865
interest, and penalty charged prior to the delivery of such list. 1,866
44
If the taxes have not been paid for one year after having been 1,867
certified as delinquent, the state shall institute foreclosure 1,868
proceedings in the manner provided by sections 5721.01 to 5721.28 1,869
of the Revised Code unless a tax certificate respecting that 1,870
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 1,874
undertaking DELINQUENT TAX CONTRACT under section 323.31 of the 1,876
Revised Code for which the county treasurer has not made
certification to the county auditor that the undertaking 1,877
DELINQUENT TAX CONTRACT has become void. The court shall levy, 1,880
as costs in the foreclosure proceedings instituted on said 1,881
certification, the cost of an abstract or certificate of title to 1,882
the property described in said certification, if the same is 1,883
required by the court, to be paid into the general fund of the 1,884
county. Sections 5721.01 to 5721.28 of the Revised Code do not 1,885
prevent the partial payment of such delinquent taxes, 1,887
assessments, interest, and penalty during the period the
delinquency is being discharged in accordance with an undertaking 1,888
A DELINQUENT TAX CONTRACT under section 323.31 of the Revised 1,890
Code, but such partial payments may be made and received as 1,891
provided by law without prejudice to the right of the state to 1,892
institute foreclosure proceedings for any amount then remaining 1,893
unpaid if the county treasurer certifies to the county auditor 1,894
that the undertaking DELINQUENT TAX CONTRACT has become void. 1,896
Sec. 5721.14. Subject to division (A)(2) of this section, 1,905
on receipt of a delinquent vacant land tax certificate or a 1,906
master list of delinquent vacant tracts, a county prosecuting 1,907
attorney shall institute a foreclosure proceeding under section 1,908
323.25 or 5721.18 of the Revised Code, or a foreclosure and 1,909
forfeiture proceeding under this section. If the delinquent 1,910
vacant land tax certificate or a master list of delinquent vacant 1,912
tracts lists minerals or rights to minerals listed pursuant to 1,913
sections 5713.04, 5713.05, and 5713.06 of the Revised Code, the 1,915
county prosecuting attorney may institute a foreclosure
45
proceeding under section 323.25 or 5721.18 of the Revised Code or 1,916
a foreclosure and forfeiture proceeding under this section 1,918
against such minerals or rights to minerals. 1,919
(A)(1) The prosecuting attorney shall institute a 1,921
proceeding under this section by filing, in the name of the 1,922
county treasurer and with the clerk of a court with jurisdiction, 1,923
a complaint that requests that the lien of the state on the 1,924
property identified in the certificate or master list be 1,925
foreclosed and that the property be forfeited to the state. The 1,926
prosecuting attorney shall prosecute the proceeding to final 1,927
judgment and satisfaction. 1,928
(2) If the delinquent taxes, assessments, charges, 1,930
penalties, and interest are paid prior to the time a complaint is 1,931
filed, the prosecuting attorney shall not institute a proceeding 1,932
under this section. If there is a copy of a written undertaking 1,933
DELINQUENT TAX CONTRACT attached to the certificate or an 1,935
asterisk next to an entry on the master list, or if a copy of an 1,936
undertaking A DELINQUENT TAX CONTRACT is received from the county 1,938
auditor prior to the commencement of the proceeding under this 1,939
section, the prosecuting attorney shall not institute the 1,940
proceeding under this section unless the prosecuting attorney 1,941
receives a certification of the county treasurer that the 1,942
undertaking DELINQUENT TAX CONTRACT has become void. 1,944
(B) Foreclosure and forfeiture proceedings constitute an 1,946
action in rem. Prior to filing such an action in rem, the county 1,947
prosecuting attorney shall cause a title search to be conducted 1,948
for the purpose of identifying any lienholders or other persons 1,949
with interests in the property that is subject to foreclosure and 1,950
forfeiture. Following the title search, the action in rem shall 1,951
be instituted by filing in the office of the clerk of a court 1,952
with jurisdiction a complaint bearing a caption substantially in 1,953
the form set forth in division (A) of section 5721.15 of the 1,954
Revised Code. 1,955
Any number of parcels may be joined in one action. Each 1,957
46
separate parcel included in a complaint shall be given a serial 1,958
number and shall be separately indexed and docketed by the clerk 1,959
of the court in a book kept by the clerk for such purpose. A 1,960
complaint shall contain the permanent parcel number of each 1,961
parcel included in it, the full street address of the parcel when 1,962
available, a description of the parcel as set forth in the 1,963
certificate or master list, the name and address of the last 1,964
known owner of the parcel if they appear on the general tax list, 1,965
the name and address of each lienholder and other person with an 1,966
interest in the parcel identified in the title search relating to 1,967
the parcel that is required by this division, and the amount of 1,968
taxes, assessments, charges, penalties, and interest due and 1,969
unpaid with respect to the parcel. It is sufficient for the 1,970
county treasurer to allege in the complaint that the certificate 1,972
or master list has been duly filed by the county auditor with 1,973
respect to each parcel listed, that the amount of money with 1,974
respect to each parcel appearing to be due and unpaid is due and 1,975
unpaid, and that there is a lien against each parcel, without 1,976
setting forth any other or special matters. The prayer of the 1,977
complaint shall be that the court issue an order that the lien of 1,978
the state on each of the parcels included in the complaint be 1,979
foreclosed, that the property be forfeited to the state, and that 1,980
the land be offered for sale in the manner provided in section 1,981
5723.06 of the Revised Code. 1,982
(C) Within thirty days after the filing of a complaint, 1,984
the clerk of the court in which the complaint was filed shall 1,985
cause a notice of foreclosure and forfeiture substantially in the 1,986
form of the notice set forth in division (B) of section 5721.15 1,987
of the Revised Code to be published once a week for three 1,988
consecutive weeks in a newspaper of general circulation in the 1,989
county. In any county that has adopted a permanent parcel number 1,990
system, the parcel may be described in the notice by parcel 1,991
number only, instead of also with a complete legal description, 1,992
if the county prosecuting attorney determines that the 1,993
47
publication of the complete legal description is not necessary to 1,994
provide reasonable notice of the foreclosure and forfeiture 1,995
proceeding to the interested parties. If the complete legal 1,996
description is not published, the notice shall indicate where the 1,997
complete legal description may be obtained. 1,998
After the third publication, the publisher shall file with 2,000
the clerk of the court an affidavit stating the fact of the 2,001
publication and including a copy of the notice of foreclosure and 2,002
forfeiture as published. Service of process for purposes of the 2,003
action in rem shall be considered as complete on the date of the 2,004
last publication. 2,005
Within thirty days after the filing of a complaint and 2,007
before the date of the final publication of the notice of 2,008
foreclosure and forfeiture, the clerk of the court also shall 2,009
cause a copy of a notice substantially in the form of the notice 2,010
set forth in division (C) of section 5721.15 of the Revised Code 2,011
to be mailed by ordinary mail, with postage prepaid, to each 2,012
person named in the complaint as being the last known owner of a 2,013
parcel included in it, or as being a lienholder or other person 2,014
with an interest in a parcel included in it. The notice shall be 2,015
sent to the address of each such person, as set forth in the 2,016
complaint, and the clerk shall enter the fact of such mailing 2,017
upon the appearance docket. If the name and address of the last 2,018
known owner of a parcel included in a complaint is not set forth 2,019
in it, the county auditor shall file an affidavit with the clerk 2,020
stating that the name and address of the last known owner does 2,021
not appear on the general tax list. 2,022
(D)(1) An answer may be filed in a foreclosure and 2,024
forfeiture proceeding by any person owning or claiming any right, 2,025
title, or interest in, or lien upon, any parcel described in the 2,026
complaint. The answer shall contain the caption and number of 2,027
the action and the serial number of the parcel concerned. The 2,028
answer shall set forth the nature and amount of interest claimed 2,029
in the parcel and any defense or objection to the foreclosure of 2,030
48
the lien of the state for delinquent taxes, assessments, charges, 2,031
penalties, and interest, as shown in the complaint. The answer 2,032
shall be filed in the office of the clerk of the court, and a 2,033
copy of the answer shall be served on the county prosecuting 2,034
attorney not later than twenty-eight days after the date of final 2,035
publication of the notice of foreclosure and forfeiture. If an 2,036
answer is not filed within such time, a default judgment may be 2,037
taken as to any parcel included in a complaint as to which no 2,038
answer has been filed. A default judgment is valid and effective 2,039
with respect to all persons owning or claiming any right, title, 2,040
or interest in, or lien upon, any such parcel, notwithstanding 2,041
that one or more of such persons are minors, incompetents, 2,042
absentees or nonresidents of the state, or convicts in 2,043
confinement. 2,044
(2)(a) A receiver appointed pursuant to divisions (C)(2) 2,046
and (3) of section 3767.41 of the Revised Code may file an answer 2,047
pursuant to division (D)(1) of this section, but is not required 2,048
to do so as a condition of receiving proceeds in a distribution 2,049
under division (B)(2) of section 5721.17 of the Revised Code. 2,050
(b) When a receivership under section 3767.41 of the 2,052
Revised Code is associated with a parcel, the notice of 2,053
foreclosure and forfeiture set forth in division (B) of section 2,054
5721.15 of the Revised Code and the notice set forth in division 2,055
(C) of that section shall be modified to reflect the provisions 2,056
of division (D)(2)(a) of this section. 2,057
(E) At the trial of a foreclosure and forfeiture 2,059
proceeding, the delinquent vacant land tax certificate or master 2,060
list of delinquent vacant tracts filed by the county auditor with 2,061
the county prosecuting attorney shall be prima-facie evidence of 2,062
the amount and validity of the taxes, assessments, charges, 2,063
penalties, and interest appearing due and unpaid on the parcel to 2,064
which the certificate or master list relates and their 2,065
nonpayment. If an answer is properly filed, the court may, in 2,066
its discretion, and shall, at the request of the person filing 2,067
49
the answer, grant a severance of the proceedings as to any parcel 2,068
described in such answer for purposes of trial or appeal. 2,069
(F) The conveyance by the owner of any parcel against 2,071
which a complaint has been filed pursuant to this section at any 2,072
time after the date of publication of the parcel on the 2,073
delinquent vacant land tax list but before the date of a judgment 2,074
of foreclosure and forfeiture pursuant to section 5721.16 of the 2,075
Revised Code shall not nullify the right of the county to proceed 2,076
with the foreclosure and forfeiture. 2,077
Sec. 5721.18. The county prosecuting attorney, upon the 2,086
delivery to the prosecuting attorney by the county auditor of a 2,088
delinquent land or delinquent vacant land tax certificate, or of 2,089
a master list of delinquent or delinquent vacant tracts, shall 2,090
institute a foreclosure proceeding under this section in the name 2,091
of the county treasurer to foreclose the lien of the state, in 2,092
any court with jurisdiction, unless the taxes, assessments, 2,093
charges, penalties, and interest are paid prior to the time a 2,094
complaint is filed, or unless a foreclosure or foreclosure and 2,095
forfeiture action has been or will be instituted under section 2,096
323.25 or 5721.14 of the Revised Code. If the delinquent land or 2,098
delinquent vacant land tax certificate or the master list of 2,099
delinquent or delinquent vacant tracts lists minerals or rights
to minerals listed pursuant to sections 5713.04, 5713.05, and 2,100
5713.06 of the Revised Code, the county prosecuting attorney may 2,102
institute a foreclosure proceeding in the name of the county 2,103
treasurer, in any court with jurisdiction, to foreclose the lien 2,104
of the state against such minerals or rights to minerals, unless
the taxes, assessments, charges, penalties, and interest are paid 2,105
prior to the time the complaint is filed, or unless a foreclosure 2,107
or foreclosure and forfeiture action has been or will be 2,108
instituted under section 323.25 or 5721.14 of the Revised Code. 2,109
The prosecuting attorney shall prosecute the proceeding to 2,113
final judgment and satisfaction. WITHIN TEN DAYS AFTER OBTAINING
A JUDGMENT, THE PROSECUTING ATTORNEY SHALL NOTIFY THE TREASURER 2,114
50
IN WRITING THAT JUDGMENT HAS BEEN RENDERED. If there is a copy 2,115
of a written undertaking DELINQUENT TAX CONTRACT attached to the 2,116
certificate or an asterisk next to an entry on the master list, 2,118
or if a copy of an undertaking A DELINQUENT TAX CONTRACT is 2,119
received from the auditor prior to the commencement of the 2,121
proceeding under this section, the prosecuting attorney shall not 2,122
institute the proceeding under this section, unless the 2,123
prosecuting attorney receives a certification of the treasurer 2,124
that the undertaking DELINQUENT TAX CONTRACT has become void. 2,125
(A) This division applies to all foreclosure proceedings 2,127
not instituted and prosecuted under section 323.25 of the Revised 2,128
Code or division (B) or (C) of this section. The foreclosure 2,129
proceedings shall be instituted and prosecuted in the same manner 2,130
as is provided by law for the foreclosure of mortgages on land, 2,131
except that, if service by publication is necessary, such 2,132
publication shall be made once a week for three consecutive weeks 2,133
instead of as provided by the Rules of Civil Procedure, and the 2,134
service shall be complete at the expiration of three weeks after 2,135
the date of the first publication. In any proceeding prosecuted 2,136
under this section, if the prosecuting attorney determines that 2,137
service upon a defendant may be obtained ultimately only by 2,138
publication, the prosecuting attorney may cause service to be 2,139
made simultaneously by certified mail, return receipt requested, 2,141
ordinary mail, and publication. 2,142
In any county that has adopted a permanent parcel number 2,144
system, the parcel may be described in the notice by parcel 2,145
number only, instead of also with a complete legal description, 2,146
if the prosecuting attorney determines that the publication of 2,147
the complete legal description is not necessary to provide 2,148
reasonable notice of the foreclosure proceeding to the interested 2,149
parties. If the complete legal description is not published, the 2,150
notice shall indicate where the complete legal description may be 2,151
obtained. 2,152
It is sufficient, having been made a proper party to the 2,154
51
foreclosure proceeding, for the treasurer to allege in the 2,155
treasurer's complaint that the certificate or master list has 2,157
been duly filed by the auditor, that the amount of money 2,158
appearing to be due and unpaid is due and unpaid, and that there 2,159
is a lien against the property described in the certificate or 2,160
master list, without setting forth in the complaint any other or 2,161
special matter relating to the foreclosure proceeding. The 2,162
prayer of the complaint shall be that the court issue an order 2,163
that the property be sold by the sheriff, or if the action is in 2,164
the municipal court by the bailiff, in the manner provided in 2,165
section 5721.19 of the Revised Code. 2,166
In the foreclosure proceeding, the treasurer may join in 2,168
one action any number of lots or lands, but the decree shall be 2,169
rendered separately, and any proceedings may be severed, in the 2,170
discretion of the court, for the purpose of trial or appeal, and 2,171
the court shall make such order for the payment of costs as is 2,172
considered proper. The certificate or master list filed by the 2,173
auditor with the prosecuting attorney is prima-facie evidence at 2,174
the trial of the foreclosure action of the amount and validity of 2,175
the taxes, assessments, charges, penalties, and interest 2,176
appearing due and unpaid and of their nonpayment. 2,177
(B) Foreclosure proceedings constituting an action in rem 2,179
may be commenced by the filing of a complaint after the end of 2,180
the second year from the date on which the delinquency was first 2,181
certified by the auditor. Prior to filing such an action in rem, 2,182
the prosecuting attorney shall cause a title search to be 2,183
conducted for the purpose of identifying any lienholders or other 2,184
persons with interests in the property subject to foreclosure. 2,185
Following the title search, the action in rem shall be instituted 2,186
by filing in the office of the clerk of a court with jurisdiction 2,187
a complaint bearing a caption substantially in the form set forth 2,188
in division (A) of section 5721.181 of the Revised Code. 2,189
Any number of parcels may be joined in one action. Each 2,191
separate parcel included in a complaint shall be given a serial 2,192
52
number and shall be separately indexed and docketed by the clerk 2,193
of the court in a book kept by the clerk for such purpose. A 2,194
complaint shall contain the permanent parcel number of each 2,195
parcel included in it, the full street address of the parcel when 2,196
available, a description of the parcel as set forth in the 2,197
certificate or master list, the name and address of the last 2,198
known owner of the parcel if they appear on the general tax list, 2,199
the name and address of each lienholder and other person with an 2,200
interest in the parcel identified in the title search relating to 2,201
the parcel that is required by this division, and the amount of 2,202
taxes, assessments, charges, penalties, and interest due and 2,203
unpaid with respect to the parcel. It is sufficient for the 2,204
treasurer to allege in the complaint that the certificate or 2,206
master list has been duly filed by the auditor with respect to 2,207
each parcel listed, that the amount of money with respect to each 2,208
parcel appearing to be due and unpaid is due and unpaid, and that 2,209
there is a lien against each parcel, without setting forth any 2,210
other or special matters. The prayer of the complaint shall be 2,211
that the court issue an order that the land described in the 2,212
complaint be sold in the manner provided in section 5721.19 of 2,213
the Revised Code. 2,214
(1) Within thirty days after the filing of a complaint, 2,216
the clerk of the court in which the complaint was filed shall 2,217
cause a notice of foreclosure substantially in the form of the 2,218
notice set forth in division (B) of section 5721.181 of the 2,219
Revised Code to be published once a week for three consecutive 2,220
weeks in a newspaper of general circulation in the county. In 2,221
any county that has adopted a permanent parcel number system, the 2,222
parcel may be described in the notice by parcel number only, 2,223
instead of also with a complete legal description, if the 2,224
prosecuting attorney determines that the publication of the 2,225
complete legal description is not necessary to provide reasonable 2,226
notice of the foreclosure proceeding to the interested parties. 2,227
If the complete legal description is not published, the notice 2,228
53
shall indicate where the complete legal description may be 2,229
obtained. 2,230
After the third publication, the publisher shall file with 2,232
the clerk of the court an affidavit stating the fact of the 2,233
publication and including a copy of the notice of foreclosure as 2,234
published. Service of process for purposes of the action in rem 2,235
shall be considered as complete on the date of the last 2,236
publication. 2,237
Within thirty days after the filing of a complaint and 2,239
before the final date of publication of the notice of 2,240
foreclosure, the clerk of the court also shall cause a copy of a 2,241
notice substantially in the form of the notice set forth in 2,242
division (C) of section 5721.181 of the Revised Code to be mailed 2,243
by certified mail, with postage prepaid, to each person named in 2,244
the complaint as being the last known owner of a parcel included 2,245
in it, or as being a lienholder or other person with an interest 2,246
in a parcel included in it. The notice shall be sent to the 2,247
address of each such person, as set forth in the complaint, and 2,248
the clerk shall enter the fact of such mailing upon the 2,249
appearance docket. If the name and address of the last known 2,250
owner of a parcel included in a complaint is not set forth in it, 2,251
the auditor shall file an affidavit with the clerk stating that 2,252
the name and address of the last known owner does not appear on 2,253
the general tax list. 2,254
(2)(a) An answer may be filed in an action in rem under 2,256
this division by any person owning or claiming any right, title, 2,257
or interest in, or lien upon, any parcel described in the 2,258
complaint. The answer shall contain the caption and number of 2,259
the action and the serial number of the parcel concerned. The 2,260
answer shall set forth the nature and amount of interest claimed 2,261
in the parcel and any defense or objection to the foreclosure of 2,262
the lien of the state for delinquent taxes, assessments, charges, 2,263
penalties, and interest as shown in the complaint. The answer 2,264
shall be filed in the office of the clerk of the court, and a 2,265
54
copy of the answer shall be served on the prosecuting attorney, 2,266
not later than twenty-eight days after the date of final 2,267
publication of the notice of foreclosure. If an answer is not 2,268
filed within such time, a default judgment may be taken as to any 2,269
parcel included in a complaint as to which no answer has been 2,270
filed. A default judgment is valid and effective with respect to 2,271
all persons owning or claiming any right, title, or interest in, 2,272
or lien upon, any such parcel, notwithstanding that one or more 2,273
of such persons are minors, incompetents, absentees or 2,274
nonresidents of the state, or convicts in confinement. 2,275
(b)(i) A receiver appointed pursuant to divisions (C)(2) 2,277
and (3) of section 3767.41 of the Revised Code may file an answer 2,278
pursuant to division (B)(2)(a) of this section, but is not 2,279
required to do so as a condition of receiving proceeds in a 2,280
distribution under division (B)(1) of section 5721.17 of the 2,281
Revised Code. 2,282
(ii) When a receivership under section 3767.41 of the 2,284
Revised Code is associated with a parcel, the notice of 2,285
foreclosure set forth in division (B) of section 5721.181 of the 2,286
Revised Code and the notice set forth in division (C) of that 2,287
section shall be modified to reflect the provisions of division 2,288
(B)(2)(b)(i) of this section. 2,289
(3) At the trial of an action in rem under this division, 2,291
the certificate or master list filed by the auditor with the 2,292
prosecuting attorney shall be prima-facie evidence of the amount 2,293
and validity of the taxes, assessments, charges, penalties, and 2,294
interest appearing due and unpaid on the parcel to which the 2,295
certificate or master list relates and their nonpayment. If an 2,296
answer is properly filed, the court may, in its discretion, and 2,297
shall, at the request of the person filing the answer, grant a 2,298
severance of the proceedings as to any parcel described in such 2,299
answer for purposes of trial or appeal. 2,300
(C) In addition to the actions in rem authorized under 2,302
division (B) of this section and section 5721.14 of the Revised 2,303
55
Code, an action in rem may be commenced under this division. An 2,304
action commenced under this division shall conform to all of the 2,305
requirements of division (B) of this section except as follows: 2,306
(1) The prosecuting attorney shall not cause a title 2,308
search to be conducted for the purpose of identifying any 2,309
lienholders or other persons with interests in the property 2,310
subject to foreclosure, except that the prosecuting attorney 2,311
shall cause a title search to be conducted to identify any 2,313
receiver's lien.
(2) The names and addresses of lienholders and persons 2,315
with an interest in the parcel shall not be contained in the 2,316
complaint, and notice shall not be mailed to lienholders and 2,317
persons with an interest as provided in division (B)(1) of this 2,318
section, except that the name and address of a receiver under 2,319
section 3767.41 of the Revised Code shall be contained in the 2,320
complaint and notice shall be mailed to the receiver. 2,321
(3) With respect to the forms applicable to actions 2,323
commenced under division (B) of this section and contained in 2,324
section 5721.181 of the Revised Code: 2,325
(a) The notice of foreclosure prescribed by division (B) 2,327
of section 5721.181 of the Revised Code shall be revised to 2,328
exclude any reference to the inclusion of the name and address of 2,329
each lienholder and other person with an interest in the parcel 2,330
identified in a statutorily required title search relating to the 2,331
parcel, and to exclude any such names and addresses from the 2,332
published notice, except that the revised notice shall refer to 2,333
the inclusion of the name and address of a receiver under section 2,334
3767.41 of the Revised Code and the published notice shall 2,335
include the receiver's name and address. The notice of 2,336
foreclosure also shall include the following in boldface type: 2,337
"If pursuant to the action the parcel is sold, the sale 2,339
shall not affect or extinguish any lien or encumbrance with 2,340
respect to the parcel other than a receiver's lien and other than 2,341
the lien for land taxes, assessments, charges, interest, and 2,342
56
penalties for which the lien is foreclosed and in satisfaction of 2,343
which the property is sold. All other liens and encumbrances 2,344
with respect to the parcel shall survive the sale." 2,345
(b) The notice to the owner, lienholders, and other 2,347
persons with an interest in a parcel shall be a notice only to 2,348
the owner and to any receiver under section 3767.41 of the 2,349
Revised Code, and the last two sentences of the notice to the 2,350
owner shall be omitted. 2,351
(4) As used in this division, a "receiver's lien" means 2,353
the lien of a receiver appointed pursuant to divisions (C)(2) and 2,354
(3) of section 3767.41 of the Revised Code that is acquired 2,355
pursuant to division (H)(2)(b) of that section for any 2,356
unreimbursed expenses and other amounts paid in accordance with 2,357
division (F) of that section by the receiver and for the fees of 2,358
the receiver approved pursuant to division (H)(1) of that 2,359
section. 2,360
(D) If the prosecuting attorney determines that an action 2,362
in rem under division (B) or (C) of this section is precluded by 2,363
law, then foreclosure proceedings shall be filed pursuant to 2,364
division (A) of this section, and the complaint in the action in 2,365
personam shall set forth the grounds upon which the action in rem 2,366
is precluded. 2,367
(E) The conveyance by the owner of any parcel against 2,369
which a complaint has been filed pursuant to this section at any 2,370
time after the date of publication of the parcel on the 2,371
delinquent tax list but before the date of a judgment of 2,372
foreclosure pursuant to section 5721.19 of the Revised Code shall 2,373
not nullify the right of the county to proceed with the 2,374
foreclosure. 2,375
Sec. 5721.19. (A) In its judgment of foreclosure rendered 2,384
with respect to actions filed pursuant to section 5721.18 of the 2,385
Revised Code, the court shall enter a finding with respect to 2,386
each parcel of the amount of the taxes, assessments, charges, 2,387
penalties, and interest, and the costs incurred in the 2,388
57
foreclosure proceeding instituted against it, which are due and 2,389
unpaid. The court may order each parcel to be sold, without 2,390
appraisal, for not less than either of the following: 2,391
(1) The fair market value of the parcel, as determined by 2,393
the county auditor, plus the costs incurred in the foreclosure 2,394
proceeding; 2,395
(2) The total amount of the finding entered by the court, 2,397
including all taxes, assessments, charges, penalties, and 2,398
interest payable subsequent to the delivery to the county 2,399
prosecuting attorney of the delinquent land tax certificate or 2,400
master list of delinquent tracts and prior to the transfer of the 2,401
deed of the parcel to the purchaser following confirmation of 2,402
sale, plus the costs incurred in the foreclosure proceeding. For 2,403
purposes of determining such amount, the county treasurer may 2,405
estimate the amount of taxes, assessments, interest, penalties, 2,406
and costs that will be payable at the time the deed of the 2,407
property is transferred to the purchaser.
Notwithstanding the minimum sales price provisions of 2,409
divisions (A)(1) and (2) of this section to the contrary, a 2,410
parcel sold pursuant to this section shall not be sold for less 2,411
than the amount described in division (A)(2) of this section if 2,412
the highest bidder is the owner of record of the parcel
immediately prior to the judgment of foreclosure or a member of 2,413
the following class of parties connected to that owner: a member 2,414
of that owner's immediate family, a person with a power of 2,415
attorney appointed by that owner who subsequently transfers the 2,416
parcel to the owner, a sole proprietorship owned by that owner or 2,417
a member of his THAT OWNER'S immediate family, or a partnership, 2,418
trust, business trust, corporation, or association in which the 2,420
owner or a member of his THE OWNER'S immediate family owns or 2,422
controls directly or indirectly more than fifty per cent. If a
parcel sells for less than the amount described in division 2,423
(A)(2) of this section, the officer conducting the sale shall 2,424
require the buyer to complete an affidavit stating that the buyer 2,426
58
is not the owner of record immediately prior to the judgment of 2,427
foreclosure or a member of the specified class of parties
connected to that owner, and the affidavit shall become part of 2,428
the court records of the proceeding. If the county auditor 2,429
discovers within three years after the date of the sale that a 2,430
parcel was sold to that owner or a member of the specified class 2,431
of parties connected to that owner for a price less than the 2,432
amount so described, and if the parcel is still owned by that
owner or a member of the specified class of parties connected to 2,433
that owner, the auditor within thirty days after such discovery 2,434
shall add the difference between that amount and the sale price 2,435
to the amount of taxes that then stand charged against the parcel 2,436
and is payable at the next succeeding date for payment of real 2,437
property taxes. As used in this paragraph, "immediate family"
means a spouse who resides in the same household and children. 2,438
(B) Each parcel affected by the court's finding shall be 2,440
separately sold, unless the court orders any of such parcels to 2,441
be sold together. 2,442
Each parcel shall be advertised and sold by the officer to 2,444
whom the order of sale is directed in the manner provided by law 2,445
for the sale of real property on execution. The advertisement 2,446
for sale of each parcel shall be published once a week for three 2,447
consecutive weeks and shall include the date on which a second 2,448
sale will be conducted if no bid is accepted at the first sale. 2,449
Any number of parcels may be included in one advertisement. 2,450
The notice of the advertisement shall be substantially in 2,452
the form of the notice set forth in section 5721.191 of the 2,453
Revised Code. In any county that has adopted a permanent parcel 2,454
number system, the parcel may be described in the notice by 2,455
parcel number only, instead of also with a complete legal 2,456
description, if the prosecuting attorney determines that the 2,457
publication of the complete legal description is not necessary to 2,458
provide reasonable notice of the foreclosure sale to potential 2,459
bidders. If the complete legal description is not published, the 2,460
59
notice shall indicate where the complete legal description may be 2,461
obtained. 2,462
(C)(1) Whenever the officer charged to conduct the sale 2,464
offers any parcel for sale and no bids are made equal to the 2,465
lesser of the amounts described in divisions (A)(1) and (2) of 2,466
this section, he THE OFFICER shall adjourn the sale of the parcel 2,468
to the second date that was specified in the advertisement of 2,469
sale. The second date shall be not less than two weeks or more 2,470
than six weeks from the day on which the parcel was first offered 2,471
for sale. The second sale shall be held at the same place and 2,472
commence at the same time as set forth in the advertisement of 2,473
sale. The officer shall offer any parcel not sold at the first 2,474
sale. Upon the conclusion of any sale, or if any parcel remains 2,475
unsold after being offered at two sales, the officer conducting 2,476
the sale shall report the results to the court. 2,477
(2)(a) If a parcel remains unsold after being offered at 2,479
two sales, or if a parcel sells at any sale but the amount of the 2,480
price is less than the costs incurred in the proceeding 2,481
instituted against the parcel under section 5721.18 of the 2,482
Revised Code, then the clerk of the court shall certify to the 2,483
county auditor the amount of those costs that remains unpaid. At 2,484
the next semiannual apportionment of real property taxes that 2,485
occurs following any such certification, the auditor shall reduce 2,486
the real property taxes that he THE AUDITOR otherwise would 2,487
distribute to each taxing district. In making the reductions, 2,489
the auditor shall subtract from the otherwise distributable real 2,490
property taxes to a taxing district an amount that shall be 2,491
determined by multiplying the certified costs by a fraction the 2,492
numerator of which shall be the amount of the taxes, assessments, 2,493
charges, penalties, and interest on the parcel owed to that 2,494
taxing district at the time the parcel first was offered for sale 2,495
pursuant to this section, and the denominator of which shall be 2,496
the total of the taxes, assessments, charges, penalties, and 2,497
interest on the parcel owed to all the taxing districts at that 2,498
60
time. The auditor promptly shall pay to the clerk of the court 2,499
the amounts of the reductions. 2,500
(b) If reductions occur pursuant to division (C)(2)(a) of 2,502
this section, and if at a subsequent time a parcel is sold at a 2,503
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. 2,504
of the Revised Code, then, notwithstanding other provisions of 2,505
the Revised Code, except section 5721.17 of the Revised Code, 2,506
governing the distribution of the proceeds of a foreclosure or 2,507
forfeiture sale, the proceeds first shall be distributed to 2,508
reimburse the taxing districts subjected to reductions in their 2,509
otherwise distributable real property taxes. The distributions 2,510
shall be based on the same proportions used for purposes of 2,511
division (C)(2)(a) of this section. 2,512
(3) The court, in its discretion, may order any parcel not 2,514
sold pursuant to the original order of sale to be advertised and 2,515
offered for sale at a subsequent foreclosure sale. For such 2,516
purpose, the court may direct the parcel to be appraised and fix 2,517
a minimum price for which it may be sold. 2,518
(D) Except as otherwise provided in division (B)(1) of 2,520
section 5721.17 of the Revised Code, upon the confirmation of a 2,521
sale, the proceeds of the sale shall be applied as follows: 2,522
(1) The costs incurred in any proceeding filed against the 2,524
parcel pursuant to section 5721.18 of the Revised Code shall be 2,525
paid first. 2,526
(2) Following the payment required by division (D)(1) of 2,528
this section, the part of the proceeds that is equal to five per 2,529
cent of the taxes and assessments due shall be deposited in the 2,530
delinquent tax and assessment collection fund created pursuant to 2,531
section 321.261 of the Revised Code. 2,532
(3) Following the payment required by division (D)(2) of 2,534
this section, the amount found due for taxes, assessments, 2,535
charges, penalties, and interest shall be paid, including all 2,536
taxes, assessments, charges, penalties, and interest payable 2,537
subsequent to the delivery to the county prosecuting attorney of 2,538
61
the delinquent land tax certificate or master list of delinquent 2,539
tracts and prior to the transfer of the deed of the parcel to the 2,540
purchaser following confirmation of sale. If the proceeds 2,541
available for distribution pursuant to division (D)(3) of this 2,542
section are insufficient to pay the entire amount of those taxes, 2,543
assessments, charges, penalties, and interest, the proceeds shall 2,544
be paid to each claimant in proportion to the amount of those 2,545
taxes, assessments, charges, penalties, and interest that each is 2,546
due. 2,547
(E) If the proceeds from the sale of a parcel are 2,549
insufficient to pay in full the amount of the taxes, assessments, 2,550
charges, penalties, and interest which are due and unpaid; the 2,551
costs incurred in the foreclosure proceeding instituted against 2,552
it which are due and unpaid; and, if division (B)(1) of section 2,553
5721.17 of the Revised Code is applicable, any notes issued by a 2,554
receiver pursuant to division (F) of section 3767.41 of the 2,555
Revised Code and any receiver's lien as defined in division 2,556
(C)(4) of section 5721.18 of the Revised Code, the court, 2,557
pursuant to section 5721.192 of the Revised Code, may enter a 2,558
deficiency judgment against the owner of record of the parcel for 2,559
the unpaid amount. If that owner of record is a corporation, the 2,560
court may enter the deficiency judgment against the stockholder 2,561
holding a majority of that corporation's stock. 2,562
If after distribution of proceeds from the sale of the 2,564
parcel under division (D) of this section the amount of proceeds 2,565
to be applied to pay the taxes, assessments, charges, penalties, 2,566
interest, and costs is insufficient to pay them in full, and the 2,567
court does not enter a deficiency judgment against the owner of 2,568
record pursuant to this division, the taxes, assessments, 2,569
charges, penalties, interest, and costs shall be deemed 2,570
satisfied. 2,571
(F)(1) Upon confirmation of a sale, a spouse of the party 2,573
charged with the delinquent taxes or assessments shall thereby be 2,574
barred of the right of dower in the property sold, though such 2,575
62
spouse was not a party to the action. No statute of limitations 2,576
shall apply to such action. When the land or lots stand charged 2,577
on the tax duplicate as certified delinquent, it is not necessary 2,578
to make the state a party to the foreclosure proceeding, but the 2,579
state shall be deemed a party to such action through and be 2,580
represented by the county treasurer. 2,581
(2) Except as otherwise provided in divisions (F)(3) and 2,583
(G) of this section, unless such land or lots were previously 2,584
redeemed pursuant to section 5721.25 of the Revised Code, upon 2,585
the filing of the entry of confirmation of sale, the title to 2,586
such land or lots shall be incontestable in the purchaser and 2,587
shall be free and clear of all liens and encumbrances, except a 2,588
federal tax lien notice of which is properly filed in accordance 2,589
with section 317.09 of the Revised Code prior to the date that a 2,590
foreclosure proceeding is instituted pursuant to division (B) of 2,591
section 5721.18 of the Revised Code and the easements and 2,592
covenants of record running with the land or lots that were 2,593
created prior to the time the taxes or assessments, for the 2,594
nonpayment of which the land or lots are sold at foreclosure, 2,595
became due and payable. 2,596
(3) When proceedings for foreclosure are instituted under 2,598
division (C) of section 5721.18 of the Revised Code, unless the 2,599
land or lots were previously redeemed pursuant to section 5721.25 2,600
of the Revised Code, upon the filing of the entry of confirmation 2,601
of sale, the title to such land or lots shall be incontestable in 2,602
the purchaser and shall be free of any receiver's lien as defined 2,603
in division (C)(4) of section 5721.18 of the Revised Code and, 2,604
except as otherwise provided in division (G) of this section, the 2,605
liens for land taxes, assessments, charges, interest, and 2,606
penalties for which the lien was foreclosed and in satisfaction 2,607
of which the property was sold. All other liens and encumbrances 2,608
with respect to the land or lots shall survive the sale. 2,609
(4) The title shall not be invalid because of any 2,611
irregularity, informality, or omission of any proceedings under 2,612
63
this chapter, or in any processes of taxation, if such 2,613
irregularity, informality, or omission does not abrogate the 2,614
provision for notice to holders of title, lien, or mortgage to, 2,615
or other interests in, such foreclosed lands or lots, as 2,616
prescribed in this chapter. 2,617
(G) If a parcel is sold under this section for the amount 2,619
described in division (A)(2) of this section, and the county 2,620
treasurer's estimate exceeds the amount of taxes, assessments, 2,621
interest, penalties, and costs actually payable when the deed is 2,622
transferred to the purchaser, the officer who conducted the sale 2,623
shall refund to the purchaser the difference between the estimate 2,624
and the amount actually payable. If the amount of taxes, 2,625
assessments, interest, penalties, and costs actually payable when 2,626
the deed is transferred to the purchaser exceeds the county 2,627
treasurer's estimate, the officer shall certify the amount of the 2,628
excess to the treasurer, who shall enter that amount on the real 2,629
and public utility property tax duplicate opposite the property; 2,630
the amount of the excess shall be payable at the next succeeding 2,631
date prescribed for payment of taxes in section 323.12 of the 2,632
Revised Code. 2,633
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER 2,635
WHO CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE 2,636
PURCHASER AT THE TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF 2,637
THE SALE, SHALL PREPARE AND RECORD THE DEED CONVEYING TITLE TO 2,638
THE PARCEL TO THE PURCHASER.
Sec. 5721.25. All delinquent land upon which the taxes, 2,647
assessments, penalties, interest, or charges have become 2,648
delinquent may be redeemed before foreclosure proceedings have 2,649
been instituted OR, IF PROCEEDINGS HAVE BEEN INSTITUTED, BEFORE 2,650
THE FILING OF AN ENTRY OF CONFIRMATION OF SALE PURSUANT TO SUCH 2,651
PROCEEDINGS, by tendering to the county treasurer an amount 2,652
sufficient to pay the taxes, assessments, penalties, interest, 2,653
and charges then due and unpaid and the costs incurred in any 2,654
proceeding instituted against such parcel LAND under section 2,655
64
5721.18 of the Revised Code as determined by the court. 2,657
After the institution of a foreclosure proceeding against 2,659
such delinquent land and at any time prior to the filing of an 2,660
entry of confirmation of sale pursuant to such proceeding, 2,661
delinquent land may be redeemed by tendering to the county 2,662
treasurer the amount of taxes, assessments, penalties, interest, 2,663
and charges then due and unpaid, together with those costs of 2,664
such proceeding allocable to such land as determined by the 2,665
court. 2,666
After a PROCEEDING HAS BEEN INSTITUTED BUT BEFORE A 2,668
judgment of foreclosure has been rendered with respect to 2,670
delinquent land but prior to the time such land is first offered 2,671
for sale pursuant to section 5721.18 of the Revised Code, any 2,672
person entitled to redeem the land who has not previously
defaulted on a written undertaking DELINQUENT TAX CONTRACT UNDER 2,673
SECTION 323.31 OF THE REVISED CODE WITH RESPECT TO THAT 2,674
DELINQUENT LAND may pay the costs of such proceeding allocable to 2,677
such land as determined by the court and enter into a written 2,678
undertaking DELINQUENT TAX CONTRACT with the county treasurer for 2,680
the payment of the taxes, assessments, penalties, interest, and 2,681
charges found to be due and unpaid on such land by the judgment 2,682
of foreclosure, TOGETHER WITH THE COSTS INCURRED IN THE
PROCEEDING AS DETERMINED BY THE COURT. THE EXECUTION OF A 2,683
DELINQUENT TAX CONTRACT SHALL NOT STOP THE PROSECUTION OF A 2,684
PROCEEDING TO JUDGMENT. The undertaking DELINQUENT TAX CONTRACT 2,685
shall be paid as prescribed by section 323.31 of the Revised Code 2,688
over a period not to exceed five years beginning on the earliest 2,690
date delinquent taxes that are the subject of the undertaking 2,691
were included in a certification under section 5721.011 of the 2,692
Revised Code; however, a person entering into an undertaking who 2,693
owns and occupies residential real property may request, and the 2,694
county treasurer shall allow, an undertaking providing for 2,695
payment in installments over a period of no fewer than two years
beginning on that date AFTER THE DATE OF THE FIRST PAYMENT MADE 2,696
65
UNDER THE CONTRACT. The court shall retain jurisdiction over the 2,698
delinquent land until the total amount set forth in the written 2,699
undertaking DELINQUENT TAX CONTRACT is paid, notwithstanding any 2,701
conveyance of the land to another owner during the period that 2,702
the written undertaking DELINQUENT TAX CONTRACT is outstanding. 2,703
If any installment payment of UNDER a written undertaking 2,706
DELINQUENT TAX CONTRACT is not paid when due, the county 2,707
treasurer shall, at the time the payment is due and unpaid, 2,708
advise the court rendering the judgment of foreclosure, and the 2,709
court shall order such land sold for the amount of taxes, 2,710
assessments, penalties, interest, and charges then due and owing 2,711
on such land in the manner provided in section 5721.19 of the 2,712
Revised Code.
Upon the payment RECEIPT of each installment PAYMENT 2,715
pursuant to any written undertaking DELINQUENT TAX CONTRACT, the 2,716
county treasurer shall enter the amount of such payment on the 2,719
tax duplicate, crediting it to the items of taxes, assessments, 2,720
penalties, interest, and charges in the order in which such items 2,721
became due. The UPON REQUEST, THE county treasurer shall give a 2,723
receipt for the amount paid to the person paying it, in the form 2,724
prescribed by the tax commissioner. Such receipt shall show the 2,725
application of the payment made and the amount of delinquent 2,726
taxes, assessments, penalties, interest, and charges remaining 2,727
unpaid.
Sec. 5721.30. As used in sections 5721.30 to 5721.41 2,736
5721.42 of the Revised Code: 2,737
(A) "Tax certificate," "certificate," or "duplicate 2,739
certificate" means a document which may be issued as a physical 2,740
certificate, in book-entry form, or through an electronic medium, 2,741
at the discretion of the county treasurer. Such document shall 2,742
contain the information required by section 5721.31 of the 2,744
Revised Code and shall be prepared, transferred, or redeemed in
the manner prescribed by sections 5721.30 to 5721.41 of the 2,747
Revised Code. As used in those sections, "tax certificate," 2,748
66
"certificate," and "duplicate certificate" do not refer to the 2,750
delinquent land tax certificate or the delinquent vacant land tax
certificate issued under section 5721.13 of the Revised Code. 2,751
(B) "Certificate parcel" means the parcel of delinquent 2,753
land that is the subject of and is described in a tax 2,755
certificate.
(C) "Certificate holder" means a person who purchases a 2,757
tax certificate under section 5721.32 or 5721.33 of the Revised 2,759
Code, or a person to whom a tax certificate has been transferred 2,761
pursuant to section 5721.36 of the Revised Code.
(D) "Certificate purchase price" means, with respect to 2,763
the sale of tax certificates under sections 5721.32 and 5721.33 2,764
of the Revised Code, the amount equal to delinquent taxes, 2,767
assessments, penalties, and interest computed under section 2,769
323.121 of the Revised Code charged against a certificate parcel 2,770
at the time the tax certificate respecting that parcel is sold, 2,771
not including any delinquent taxes, assessments, penalties,
interest, and charges, the lien for which has been conveyed to a 2,772
certificate holder through a prior sale of a tax certificate 2,773
respecting that parcel; provided, however, that payment of the 2,774
certificate purchase price in a sale under section 5721.33 of the 2,775
Revised Code may be made wholly in cash or partially in cash and 2,777
partially by noncash consideration acceptable to the county
treasurer from the purchaser. In the event that any such noncash 2,778
consideration is delivered to pay a portion of the certificate 2,779
purchase price, such noncash consideration may be subordinate to 2,780
the rights of the holders of other obligations whose proceeds 2,781
paid the cash portion of the certificate purchase price. 2,782
"Certificate purchase price" also includes the amount of 2,784
the fee charged by the county treasurer to the purchaser of the 2,786
certificate under division (H) of section 5721.32 of the Revised 2,787
Code.
(E) With respect to a sale of tax certificates under 2,789
section 5721.32 of the Revised Code and except as provided in 2,790
67
division (E)(3) of this section, "certificate redemption price" 2,791
means the amount determined under division (E)(1) or (2) of this 2,792
section.
(1) During the first year after the date on which a tax 2,794
certificate is sold, the sum of the following: 2,795
(a) The certificate purchase price; 2,797
(b) The greater of the following: 2,799
(i) Interest, at the certificate rate of interest, 2,802
accruing during the certificate interest period on the 2,803
certificate purchase price;
(ii) Six per cent of the certificate purchase price. 2,806
(c) The fee charged by the county treasurer to the 2,809
purchaser of the certificate under division (H) of section 2,810
5721.32 of the Revised Code. 2,811
(2) After the first year after the date on which a tax 2,813
certificate is sold, the sum of the following: 2,814
(a)(i) If division (E)(1)(b)(i) applied during the first 2,818
year, the certificate purchase price; 2,819
(ii) If division (E)(1)(b)(ii) applied during the first 2,822
year, the sum of the certificate purchase price plus six per cent 2,823
of the certificate purchase price. 2,824
(b)(i) If division (E)(1)(b)(i) applied during the first 2,828
year, interest at the certificate rate of interest accruing 2,829
during the certificate interest period on the certificate 2,830
purchase price;
(ii) If division (E)(1)(b)(ii) applied during the first 2,833
year, interest at the certificate rate of interest, accruing 2,834
during the part of the certificate interest period that begins 2,835
one year after the date of the sale of the certificate, on the 2,836
sum of the certificate purchase price plus six per cent of the 2,837
certificate purchase price.
(c) The fee charged by the county treasurer to the 2,840
purchaser of the certificate under division (H) of section 2,841
5721.32 of the Revised Code.
68
(3) If the certificate rate of interest equals zero, the 2,843
certificate redemption price equals the certificate purchase 2,845
price plus the fee charged by the county treasurer to the
purchaser of the certificate under division (H) of section 2,846
5721.32 of the Revised Code.
(F) With respect to a sale of tax certificates under 2,848
section 5721.33 of the Revised Code, "certificate redemption 2,850
price" means the amount equal to the sum of the following: 2,851
(1) The certificate purchase price; 2,853
(2) Interest accrued on the certificate purchase price at 2,855
the certificate rate of interest from the date on which a tax 2,856
certificate is delivered through and including the day 2,857
immediately preceding the day on which the certificate redemption 2,858
price is paid;
(3) The fee, if any, charged by the county treasurer to 2,860
the purchaser of the certificate under division (J) of section 2,861
5721.33 of the Revised Code;
(4) Any other fees charged by any county office in 2,863
connection with the recording of tax certificates. 2,864
(G) "Certificate rate of interest" means the rate of 2,866
simple interest per year bid by the winning bidder in an auction 2,867
of a tax certificate held under section 5721.32 of the Revised 2,868
Code, or the rate of simple interest per year not to exceed 2,869
eighteen per cent per year fixed by the county treasurer with
respect to any tax certificate sold pursuant to a negotiated sale 2,871
under section 5721.33 of the Revised Code. 2,872
(H) "Cash" means United States currency, certified checks, 2,875
money orders, bank drafts, or electronic transfer of funds, and 2,876
excludes any other form of payment.
(I) "The date on which a tax certificate is sold," "the 2,878
date the certificate was sold," "the date the certificate is 2,879
purchased," and any other phrase of similar content mean, with 2,880
respect to a sale pursuant to an auction under section 5721.32 of 2,881
the Revised Code, the date designated by the county treasurer for
69
the submission of bids and, with respect to a negotiated sale 2,882
under section 5721.33 of the Revised Code, the date of delivery 2,883
of the tax certificates to the purchasers thereof pursuant to a 2,884
tax certificate sale/purchase agreement.
(J) "Purchaser of a tax certificate pursuant to section 2,886
5721.32 of the Revised Code" means the winning bidder in an 2,887
auction of a tax certificate held under section 5721.32 of the 2,888
Revised Code.
(K) "Certificate interest period" means, with respect to a 2,890
tax certificate sold under section 5721.32 of the Revised Code, 2,891
the period beginning on the date the certificate is purchased 2,893
and, with respect to a tax certificate sold under section 5721.33 2,894
of the Revised Code, the period beginning on the date of delivery 2,895
of the tax certificate, and in either case ending on one of the 2,896
following dates:
(1) In the case of foreclosure proceedings instituted 2,898
under section 5721.37 of the Revised Code, the date the 2,900
certificate holder submits a payment to the treasurer under 2,901
division (B) of that section;
(2) In the case of a certificate parcel redeemed under 2,904
division (A) or (C) of section 5721.38 of the Revised Code, the 2,905
date the owner of record of the certificate parcel, or any other 2,906
person entitled to redeem that parcel, pays to the county 2,907
treasurer or to the certificate holder, as applicable, the full 2,908
amount determined under that section. 2,909
(L) "County treasurer" means, with respect to the sale of 2,911
tax certificates under section 5721.32 of the Revised Code, the 2,912
county treasurer of a county having a population of at least two 2,913
hundred thousand according to the then most recent federal 2,914
decennial census and, with respect to the sale of tax
certificates under section 5721.33 of the Revised Code, the 2,915
county treasurer of a county having a population of at least one 2,916
million four hundred thousand according to the then most recent 2,918
federal decennial census.
70
(M) "Qualified trustee" means a trust company within the 2,920
state or a bank having the power of a trust company within the 2,921
state with a combined capital stock, surplus, and undivided 2,922
profits of at least one hundred million dollars. 2,923
(N) "Tax certificate sale/purchase agreement" means the 2,925
purchase and sale agreement described in division (C) of section 2,926
5721.33 of the Revised Code setting forth the certificate 2,927
purchase price, plus any applicable premium or less any 2,928
applicable discount, including, without limitation, the amount
thereof to be paid in cash and the amount and nature of any 2,929
noncash consideration, the date of delivery of the tax 2,930
certificates, and the other terms and conditions of the sale, 2,931
including, without limitation, the rate of interest that the tax 2,932
certificates shall bear.
(O) "Noncash consideration" means any form of 2,934
consideration other than cash, including, but not limited to, 2,935
promissory notes whether subordinate or otherwise. 2,936
(P) "Private attorney" means for purposes of section 2,938
5721.37 of the Revised Code, any attorney licensed to practice 2,939
law in this state, whether practicing with a firm of attorneys or 2,940
otherwise, whose license has not been revoked or otherwise 2,941
suspended and who brings foreclosure proceedings pursuant to
section 5721.37 of the Revised Code on behalf of a certificate 2,942
holder.
(Q) "Related certificate parcel" means, with respect to a 2,944
certificate holder, the certificate parcel with respect to which 2,945
the certificate holder has purchased and holds a tax certificate 2,946
pursuant to sections 5721.30 to 5721.41 of the Revised Code and, 2,947
with respect to a tax certificate, the certificate parcel against 2,948
which the tax certificate has been sold pursuant to those 2,949
sections.
Sec. 5721.31. (A) After receipt of a duplicate of the 2,958
delinquent land list compiled under section 5721.011 of the 2,959
Revised Code, or a delinquent land list compiled previously under 2,960
71
that section, for a county having a population of at least two 2,961
hundred thousand according to the most recent federal decennial 2,962
census, the county treasurer may select from the list parcels of 2,963
delinquent land the lien against which the county treasurer may 2,964
attempt to transfer by the sale of tax certificates under 2,965
sections 5721.30 to 5721.41 of the Revised Code. The county 2,966
treasurer may select only those eligible parcels for which taxes, 2,967
assessments, penalties, interest, and charges have not yet been 2,968
paid or for which a valid undertaking DELINQUENT TAX CONTRACT 2,969
under section 323.31 of the Revised Code is not in force. Each 2,971
certificate shall contain the same information as is required to 2,972
be contained in the delinquent land list. The county treasurer 2,973
shall compile a separate list, the list of parcels selected for 2,974
tax certificate sales, including the same information as is 2,975
required to be included in the delinquent land list. 2,976
Upon compiling the list of parcels selected for tax 2,978
certificate sales, the county treasurer may conduct a title 2,979
search for any parcel on the list. 2,980
(B)(1) When tax certificates are to be sold under section 2,982
5721.32 of the Revised Code with respect to parcels, the county 2,983
treasurer shall send written notice by certified or registered 2,985
mail to either the owner OF RECORD or all interested parties 2,987
DISCOVERABLE THROUGH A TITLE SEARCH, or both, of each parcel on
the list. A NOTICE TO AN OWNER SHALL BE SENT TO THE OWNER'S LAST 2,989
KNOWN TAX MAILING ADDRESS. The notice shall inform the owner or 2,990
interested parties that a tax certificate will be offered for 2,993
sale on the parcel, and that the owner or interested parties may 2,994
incur additional expenses as a result of the sale. 2,995
(2) When tax certificates are to be sold under section 2,997
5721.33 of the Revised Code with respect to parcels, the county 2,998
treasurer, at least ninety SIXTY days prior to the date of sale 3,000
of such tax certificates, shall send written notice of the sale
by certified or registered mail, or both, to the last known 3,001
TAX-MAILING address of the record owner of the property or parcel 3,003
72
and to all parties with an interest in the property that has been 3,004
recorded in the property records of the county pursuant to 3,005
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 3,007
the owner or interested parties may incur additional expenses as 3,008
a result of the sale.
(C) The county treasurer shall advertise the sale of tax 3,011
certificates under section 5721.32 of the Revised Code in a
manner or medium determined by the county treasurer, in the 3,014
county treasurer's discretion, to give reasonable notice to 3,015
parties interested in the purchase of tax certificates. The 3,017
county treasurer shall advertise the sale of tax certificates in
a newspaper of general circulation in the county, once a week for 3,018
three TWO consecutive weeks. The advertisement shall include the 3,020
date, the time, and the place of the public auction, descriptions 3,021
of the parcels, and the names of the owners of record of the 3,022
parcels.
(D) After the county treasurer has compiled the list of 3,024
parcels selected for tax certificate sales but before a tax 3,025
certificate respecting a parcel is sold, if the owner of record 3,026
of the parcel pays to the county treasurer in cash the full 3,027
amount of delinquent taxes, assessments, penalties, interest, and 3,028
charges then due and payable or enters into a valid undertaking 3,029
DELINQUENT TAX CONTRACT under section 323.31 of the Revised Code 3,030
to pay that amount, the owner of record of the parcel also shall 3,031
pay a fee in an amount prescribed by the treasurer to cover the 3,032
administrative costs of the treasurer under this section 3,033
respecting the parcel and credited to the tax certificate 3,034
administration fund.
(E) A tax certificate administration fund shall be created 3,037
in the county treasury of each county selling tax certificates 3,038
under sections 5721.30 to 5721.41 of the Revised Code. The fund 3,040
shall be administered by the county treasurer, and used solely 3,041
for the purposes of sections 5721.30 to 5721.41 of the Revised 3,043
73
Code. Any fee received by the treasurer under sections 5721.30 3,045
to 5721.41 of the Revised Code shall be credited to the fund, 3,048
except the bidder registration fee under division (B) of section 3,049
5721.32 of the Revised Code and the county prosecuting attorney's 3,052
fee under division (B)(3) of section 5721.37 of the Revised Code. 3,055
(F) The county treasurers of more than one county may 3,058
jointly conduct a regional sale of tax certificates under section 3,059
5721.32 of the Revised Code. A regional sale shall be held at a 3,061
single location in one county, where the tax certificates from 3,062
each of the participating counties shall be offered for sale at 3,063
public auction. Before the regional sale, each county treasurer 3,064
shall advertise the sale for the parcels in the treasurer's 3,065
county as required by division (C) of this section. At the 3,066
regional sale, tax certificates shall be sold on parcels from one 3,068
county at a time, with all of the certificates for one county 3,069
offered for sale before any certificates for the next county are 3,070
offered for sale.
(G) The tax commissioner shall prescribe the form of the 3,073
tax certificate under this section, and county treasurers shall 3,074
use the form prescribed by the commissioner. 3,075
Sec. 5721.32. (A) The sale of tax certificates by public 3,084
auction may be conducted at any time after completion of the 3,085
advertising of the sale under section 5721.31 of the Revised 3,087
Code, on the date and at the time and place designated in the 3,089
advertisements, and may be continued from time to time as the
county treasurer directs. The county treasurer may offer the tax 3,090
certificates for sale in blocks of tax certificates, consisting 3,091
of any number of tax certificates as determined by the county 3,092
treasurer.
(B)(1) The sale of tax certificates under this section 3,094
shall be conducted at a public auction by the county treasurer or 3,096
a designee of the county treasurer. 3,097
(2) No person shall be permitted to bid without completing 3,100
a bidder registration form, in the form prescribed by the tax 3,101
74
commissioner, and filing the form with the county treasurer prior 3,102
to the start of the auction, together with remittance of a 3,103
registration fee, in cash, of five hundred dollars. The bidder 3,104
registration form shall include a tax identification number of 3,105
the registrant. The registration fee is refundable at the end of
bidding on the day of the auction, unless the registrant is the 3,106
winning bidder for one or more tax certificates or one or more 3,107
blocks of tax certificates, in which case the fee may be applied 3,109
toward the deposit required by this section. 3,110
(C) At the auction, the county treasurer or the 3,112
treasurer's designee or agent shall begin the bidding at eighteen 3,114
per cent per year simple interest, and accept lower bids in even 3,115
increments of one-fourth of one per cent to the rate of zero per 3,116
cent. The county treasurer, designee, or agent shall award the 3,117
tax certificate to the person bidding the lowest certificate rate 3,118
of interest.
(D) The winning bidder shall pay the county treasurer a 3,120
cash deposit of at least ten per cent of the certificate purchase 3,121
price not later than the close of business on the day of the 3,122
sale. The winning bidder shall pay the balance and the fee 3,124
required under division (H) of this section not later than five 3,126
business days after the day on which the certificate is sold. If 3,127
the winning bidder fails to pay the balance and fee within the
prescribed time, the bidder forfeits the deposit, and the county 3,128
treasurer shall retain the tax certificate and may attempt to 3,129
sell it at any auction conducted at a later date. The county 3,130
treasurer shall deposit the forfeited deposit in the county 3,131
treasury to the credit of the tax certificate administration 3,132
fund.
(E) Upon receipt of the full payment of the certificate 3,135
purchase price from the purchaser, the county treasurer shall 3,136
issue the tax certificate and record the tax certificate sale by 3,137
marking on the tax certificate and into a tax certificate 3,138
register, the certificate purchase price, the certificate rate of 3,139
75
interest, the date the certificate was sold, and the name and 3,140
address of the certificate holder, which may be, upon receipt of 3,141
instructions from the purchaser, the secured party of the actual 3,142
purchaser, or an agent or custodian for the purchaser or secured 3,143
party. The county treasurer also shall transfer the tax 3,144
certificate to the certificate holder and, upon presentation to 3,145
the treasurer of instructions signed by the certificate 3,146
purchaser, shall record in the tax certificate register the name 3,147
and address of any secured party of the certificate purchaser 3,148
having a security interest in the tax certificate. Upon the
transfer of a tax certificate, the county treasurer shall credit 3,150
the proceeds from the sale to the items of taxes, assessments, 3,153
penalties, interest, and charges in the order in which those 3,154
items became due. Upon completion of the sale of a tax 3,155
certificate, the delinquent taxes, assessments, penalties, and
interest that make up the certificate purchase price are 3,156
transferred, and the superior lien of the state and its taxing 3,157
districts for those taxes, assessments, penalties, and interest 3,158
is conveyed intact to the certificate holder. 3,159
(F) If a tax certificate is offered for sale under this 3,161
section but is not sold, the county treasurer may strike the 3,162
corresponding certificate parcel from the list of parcels 3,163
selected for tax certificate sales. The lien for taxes, 3,164
assessments, charges, penalties, and interest against a parcel 3,165
stricken from the list thereafter may be foreclosed in the manner 3,166
prescribed by section 323.25, 5721.14, or 5721.18 of the Revised 3,167
Code unless, prior to the institution of such proceedings against 3,169
the parcel, the county treasurer restores the parcel to the list 3,170
of parcels selected for tax certificate sales.
(G) A certificate holder shall not be liable for damages 3,173
arising from a violation of sections 3737.87 to 3737.891 or 3,174
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., 3,175
or 6111. of the Revised Code, or a rule adopted or order, permit,
license, variance, or plan approval issued under any of those 3,176
76
chapters, that is or was committed by another person in 3,177
connection with the parcel for which the tax certificate is held. 3,178
(H) When selling a tax certificate under this section, the 3,181
county treasurer shall charge a fee to the purchaser of the 3,182
certificate. The treasurer shall set the fee at a reasonable 3,183
amount that covers the treasurer's costs of administering the 3,184
sale of the tax certificate. The treasurer shall deposit the fee 3,185
in the county treasury to the credit of the tax certificate 3,186
administration fund.
(I) After selling a tax certificate under this section, 3,189
the county treasurer shall send written notice by certified or 3,190
registered mail to the owner of the certificate parcel AT THE 3,192
OWNER'S LAST KNOWN TAX-MAILING ADDRESS. The notice shall inform 3,193
the owner that the tax certificate was sold, shall describe the 3,194
owner's options to redeem the parcel, including entering into a 3,195
redemption payment plan under division (C)(1) of section 5721.38 3,197
of the Revised Code, and shall name the certificate holder and 3,199
its secured party, if any. 3,200
(J) A tax certificate shall not be sold to the owner of 3,202
the certificate parcel. 3,203
Sec. 5721.34. (A) A county treasurer shall not sell any 3,213
tax certificate respecting a parcel of delinquent land upon which 3,214
the full amount of delinquent taxes, assessments, penalties, 3,215
interest, charges, and costs then due and payable have been paid, 3,216
or with respect to which a valid undertaking DELINQUENT TAX
CONTRACT under section 323.31 of the Revised Code to pay that 3,218
amount has been entered into, prior to the sale of the 3,219
certificate by the county treasurer. A certificate sold in 3,221
violation of this section is void.
(B) If, within sixty days after the date of the sale of a 3,223
tax certificate, the county treasurer discovers that the 3,224
certificate is void under division (A) of this section, the 3,226
holder of the void certificate is entitled to a refund of the 3,227
certificate purchase price, plus any applicable premium and less 3,228
77
any applicable discount, and the fee charged by the treasurer 3,229
under division (H) of section 5721.32 or division (J) of section 3,230
5721.33 of the Revised Code, as applicable. If the county 3,231
treasurer discovers after that sixty-day period SIXTY DAYS FROM 3,232
THE DATE OF SALE that a tax certificate is void, the holder of 3,234
the void certificate is entitled to a refund equal to the 3,235
certificate purchase price, plus any applicable premium and less
any applicable discount, and the treasurer's fee, plus interest 3,237
on the certificate purchase price, plus any applicable premium 3,238
and less any applicable discount, at the rate of five per cent 3,239
per year. The holder of a void certificate shall present the 3,240
certificate to the county treasurer to obtain the refund, and the 3,241
county auditor shall issue a warrant for the amount of the refund 3,242
from the undivided tax fund.
(C) With respect to a tax certificate sold under section 3,244
5721.32 of the Revised Code and found to be void under division 3,245
(A) of this section, in addition to the remedies available under 3,246
division (B) of this section, the county treasurer may, with the 3,247
approval of the certificate holder, substitute for such tax 3,248
certificate or portion thereof another tax certificate that has a 3,249
value equivalent to the value of the tax certificate found to be 3,250
void. Whenever a tax certificate of such equivalent value is to
be substituted for a tax certificate that has been found to be 3,251
void, the county treasurer shall provide written notice of the 3,252
intention to substitute such tax certificate of equivalent value 3,253
to any person required to be notified under division (K)(I) of 3,254
section 5721.32 of the Revised Code.
(D) IF AN APPLICATION FOR THE EXEMPTION FROM AND REMISSION 3,256
OF TAXES MADE UNDER SECTION 3735.67 OR 5715.27 OF THE REVISED 3,258
CODE, OR UNDER ANY OTHER SECTION OF THE REVISED CODE UNDER THE
JURISDICTION OF THE DIRECTOR OF ENVIRONMENTAL PROTECTION, IS 3,260
GRANTED FOR A PARCEL FOR WHICH A TAX CERTIFICATE HAS BEEN SOLD, 3,262
THE COUNTY TREASURER SHALL REFUND TO THE CERTIFICATE HOLDER, IN 3,263
THE MANNER PROVIDED IN THIS SECTION, THE AMOUNT OF ANY TAXES 3,264
78
EXEMPTED OR REMITTED THAT WERE INCLUDED IN THE CERTIFICATE 3,265
PURCHASE PRICE. IF THE WHOLE AMOUNT OF THE TAXES INCLUDED IN THE 3,266
CERTIFICATE PURCHASE PRICE ARE EXEMPTED OR REMITTED, THE TAX 3,267
CERTIFICATE IS VOID. IF ALL OF THE TAXES THAT WERE INCLUDED IN 3,268
THE CERTIFICATE PURCHASE PRICE ARE NOT EXEMPTED OR REMITTED, THE 3,269
COUNTY TREASURER SHALL ADJUST THE TAX CERTIFICATE REGISTER TO 3,270
REFLECT THE REMAINING AMOUNT OF TAXES THAT WERE NOT EXEMPTED OR 3,271
REMITTED, AND NOTIFY THE CERTIFICATE HOLDER OF THE ADJUSTMENT IN 3,272
WRITING.
Sec. 5721.36. (A)(1) Except as otherwise provided in 3,281
division (A)(2) of this section, the purchaser of a tax 3,282
certificate SOLD AS PART OF A BLOCK SALE pursuant to section 3,284
5721.32 or OF THE REVISED CODE MAY TRANSFER THE CERTIFICATE TO 3,285
ANY PERSON, AND ANY OTHER PURCHASER OF A TAX CERTIFICATE PURSUANT 3,286
TO SECTION 5721.32 OR 5721.33 of the Revised Code may transfer 3,287
the certificate to any person, except the owner of the 3,290
certificate parcel or any corporation, partnership, or
association in which such owner has an interest, and the. THE 3,292
transferee of a tax certificate subsequently may transfer the 3,293
certificate to any other person, except the owner of the 3,294
certificate parcel or any corporation, partnership, or 3,296
association in which such owner has an interest TO WHOM THE 3,297
PURCHASER COULD HAVE TRANSFERRED THE CERTIFICATE. The transferor 3,299
of a tax certificate shall endorse the certificate and shall 3,300
swear to the endorsement before a notary public or other officer 3,301
empowered to administer oaths. The transferee shall present the 3,302
endorsed certificate and a notarized copy of a valid form of 3,303
identification showing the transferee's taxpayer identification 3,305
number to the county treasurer that prepared and sold OF THE 3,306
COUNTY WHERE the certificate IS REGISTERED, who shall, upon 3,308
payment of a fee of twenty dollars to cover the costs associated 3,310
with the transfer of a tax certificate, enter upon the register 3,311
of certificate holders opposite the certificate entry the name 3,312
and address of the transferee, the date of entry, and, upon 3,314
79
presentation to the treasurer of instructions signed by the 3,315
transferee, the name and address of any secured party of the 3,316
transferee having an interest in the tax certificate. The 3,317
treasurer shall deposit the fee in the county treasury to the 3,318
credit of the tax certificate administration fund. 3,319
Except as otherwise provided in division (A)(2) of this 3,322
section, no request for foreclosure or notice of intent to 3,323
foreclose, as the case may be, shall be filed by any person other 3,324
than the person shown on the register to be the certificate 3,325
holder or a private attorney for that person properly authorized 3,326
to act in that person's behalf.
(2) Upon registration of a security interest with the 3,328
county treasurer as provided in section 5721.32 or 5721.33 of the 3,330
Revised Code, both of the following apply: 3,332
(a) No purchaser or transferee of a tax certificate may 3,335
transfer that tax certificate except upon presentation to the 3,336
treasurer of instructions signed by the secured party authorizing 3,337
such action.
(b) Only the secured party may issue a request for 3,340
foreclosure or notice of intent to foreclose concerning that tax 3,341
certificate.
(B)(1) Application may be made to the county treasurer for 3,343
a duplicate certificate if a certificate is alleged by affidavit 3,344
to have been lost or destroyed. The treasurer shall issue a 3,345
duplicate certificate, upon payment of a fee of twenty dollars to 3,346
cover the costs of issuing the duplicate certificate. The 3,347
treasurer shall deposit the fee in the county treasury to the 3,348
credit of the tax certificate administration fund.
(2) The duplicate certificate shall be plainly marked or 3,350
stamped "duplicate." 3,351
(3) The treasurer shall enter the fact of the duplicate in 3,353
the register of certificate holders. 3,354
Sec. 5721.37. (A)(1) With respect to a tax certificate 3,363
purchased under section 5721.32 of the Revised Code, OR SECTION 3,364
80
5721.42 OF THE REVISED CODE IN COUNTIES TO WHICH SECTION 5721.32 3,365
OF THE REVISED CODE APPLIES, at any time after one year from the 3,367
date shown on the tax certificate as the date the tax certificate 3,368
was sold, and not later than three years after that date, the 3,370
certificate holder may file with the county treasurer a request 3,372
for foreclosure on a form prescribed by the tax commissioner and 3,373
provided by the county treasurer, provided the parcel has not yet 3,374
been redeemed under division (A) or (C) of section 5721.38 of the 3,375
Revised Code. 3,376
(2) With respect to a tax certificate purchased under 3,378
section 5721.33 of the Revised Code, OR SECTION 5721.42 OF THE 3,379
REVISED CODE IN COUNTIES TO WHICH SECTION 5721.33 OF THE REVISED 3,380
CODE APPLIES, at any time after one year from the date shown on 3,381
the tax certificate as the date the tax certificate was sold, and 3,383
not later than three years after that date or any extension of 3,384
that date pursuant to division (C)(2) of section 5721.38 of the 3,386
Revised Code, a private attorney on behalf of the certificate 3,387
holder may file with the county treasurer a notice of intent to 3,388
foreclose on a form prescribed by the tax commissioner and 3,389
provided by the county treasurer, provided the parcel has not yet 3,390
been redeemed under division (A) or (C) of section 5721.38 of the 3,391
Revised Code.
(3) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE 3,393
A TAX CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE 3,394
CERTIFICATE WAS SOLD FILES A PETITION IN BANKRUPTCY, THE COUNTY 3,396
TREASURER SHALL NOTIFY THE CERTIFICATE HOLDER BY ORDINARY 3,397
FIRST-CLASS OR CERTIFIED MAIL OF THE FILING OF THE PETITION, AND 3,398
THE LAST DAY ON WHICH THE CERTIFICATE HOLDER MAY FILE A REQUEST 3,399
FOR FORECLOSURE SHALL BE THE LATER OF THREE YEARS FROM THE DATE
THE CERTIFICATE WAS SOLD OR ONE HUNDRED EIGHTY DAYS AFTER THE 3,400
BANKRUPTCY CASE IS CLOSED. 3,401
(4) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE 3,403
A TAX CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE 3,404
CERTIFICATE WAS SOLD APPLIES FOR AN EXEMPTION UNDER SECTION 3,406
81
3735.67 OR 5715.27 OF THE REVISED CODE OR UNDER ANY OTHER SECTION 3,408
OF THE REVISED CODE UNDER THE JURISDICTION OF THE DIRECTOR OF 3,410
ENVIRONMENTAL PROTECTION, THE COUNTY TREASURER SHALL NOTIFY THE 3,411
CERTIFICATE HOLDER BY ORDINARY FIRST-CLASS OR CERTIFIED MAIL OF 3,412
THE FILING OF THE APPLICATION. ONCE A DETERMINATION HAS BEEN 3,413
MADE ON THE EXEMPTION APPLICATION, THE COUNTY TREASURER SHALL 3,414
NOTIFY THE CERTIFICATE HOLDER OF THE DETERMINATION BY ORDINARY 3,415
FIRST-CLASS OR CERTIFIED MAIL. THE LAST DAY ON WHICH THE 3,416
CERTIFICATE HOLDER MAY FILE A REQUEST FOR FORECLOSURE SHALL BE 3,418
THE LATER OF THREE YEARS FROM THE DATE THE CERTIFICATE WAS SOLD 3,419
OR FORTY-FIVE DAYS AFTER NOTICE OF THE DETERMINATION WAS MAILED. 3,420
(B) Along with a request filed under division (A)(1) of 3,422
this section, or a notice of intent to foreclose filed under 3,423
division (A)(2) of this section and prior to the transfer of 3,424
title in connection with foreclosure proceedings filed under 3,425
division (F) of this section, the certificate holder shall submit 3,427
a payment to the treasurer equal to the sum of the following: 3,428
(1) The certificate redemption prices of any other prior 3,430
ALL OUTSTANDING tax certificates that have been sold on the 3,431
parcel, OTHER THAN TAX CERTIFICATES HELD BY THE PERSON REQUESTING 3,432
FORECLOSURE;
(2) Any prior delinquent taxes, assessments, penalties, 3,434
interest, and charges that are charged against the certificate 3,435
parcel that is the subject of the foreclosure proceedings and 3,436
that are not covered by a tax certificate; 3,437
(3) If the foreclosure proceedings are filed by the county 3,439
prosecuting attorney pursuant to section 323.25, 5721.14, or 3,440
5721.18 of the Revised Code, a fee in the amount prescribed by 3,442
the county prosecuting attorney to cover the prosecuting 3,443
attorney's legal costs incurred in the foreclosure proceeding; 3,444
(4) If the foreclosure proceedings are filed by a private 3,446
attorney on behalf of the certificate holder pursuant to division 3,447
(F) of this section, any other prior liens. 3,448
(C)(1) With respect to a certificate purchased under 3,450
82
section 5721.32 of the Revised Code, if the certificate parcel 3,451
has not been redeemed, the county treasurer, WITHIN FIVE DAYS 3,452
AFTER RECEIVING A FORECLOSURE REQUEST, shall provide 3,453
certification to INFORM the county prosecuting attorney that the 3,454
parcel has not been redeemed and that the certificate holder has 3,456
made a SHALL PROVIDE A COPY OF THE foreclosure request. THE 3,458
COUNTY TREASURER ALSO SHALL SEND NOTICE BY ORDINARY MAIL TO ALL 3,459
CERTIFICATE HOLDERS OTHER THAN THE CERTIFICATE HOLDER REQUESTING 3,460
FORECLOSURE THAT FORECLOSURE HAS BEEN REQUESTED BY A CERTIFICATE 3,461
HOLDER AND THAT TAX CERTIFICATES FOR THE CERTIFICATE PARCEL MAY 3,462
BE REDEEMED. Within ninety days of receiving that certification 3,464
THE COPY OF THE FORECLOSURE REQUEST, the prosecuting attorney 3,465
shall commence a foreclosure proceeding in the name of the county 3,466
treasurer in the manner provided under section 323.25, 5721.14, 3,467
or 5721.18 of the Revised Code, to foreclose the lien vested in 3,468
the certificate holder by the certificate. The prosecuting
attorney shall attach to the complaint the county treasurer's 3,469
certification that the parcel has not been redeemed. 3,470
(2) With respect to a certificate purchased under section 3,472
5721.33 of the Revised Code, if the certificate parcel has not 3,474
been redeemed, the county treasurer shall provide certification 3,475
to the private attorney that the parcel has not been redeemed. 3,476
THE COUNTY TREASURER ALSO SHALL SEND NOTICE BY ORDINARY MAIL TO 3,477
ALL CERTIFICATE HOLDERS OTHER THAN THE CERTIFICATE HOLDER 3,478
REPRESENTED BY THE ATTORNEY THAT A NOTICE OF INTENT TO FORECLOSE 3,479
HAS BEEN FILED AND THAT TAX CERTIFICATES FOR THE CERTIFICATE 3,480
PARCEL MAY BE REDEEMED. After receipt of that certification, the 3,481
private attorney may commence a foreclosure proceeding in the 3,482
name of the certificate holder in the manner provided under 3,483
division (F) of this section, to foreclose the lien vested in the 3,484
certificate holder by the certificate. The private attorney 3,485
shall attach to the complaint the county treasurer's
certification that the parcel has not been redeemed. 3,486
(D) The county treasurer shall credit the amount received 3,489
83
under division (B)(1) of this section to the tax certificate 3,491
redemption fund. The tax certificates respecting the payment 3,492
shall be redeemed as provided in division (E) of section 5721.38 3,493
of the Revised Code. The amount received under division (B)(2) 3,495
of this section shall be distributed to the taxing districts to 3,496
which the delinquencies are owed. The treasurer shall deposit 3,497
the fee received under division (B)(3) of this section in the 3,499
county treasury to the credit of the delinquent tax and 3,500
assessment collection fund. The amount received under division 3,501
(B)(4) of this section shall be distributed to the holder of the 3,502
prior lien. 3,503
(E)(1) If, in the case of a certificate purchased under 3,505
section 5721.32 of the Revised Code, the certificate holder does 3,506
not file with the county treasurer a request for foreclosure 3,508
along with the required payment within three years after the date 3,509
shown on the tax certificate as the date the certificate was 3,510
sold, and during that period the parcel is not redeemed or 3,511
foreclosed upon, the certificate holder's lien against the parcel 3,512
for the amount of delinquent taxes, assessments, penalties, 3,513
interest, and charges that make up the certificate purchase price 3,514
is canceled.
(2) If, in the case of a certificate purchased under 3,516
section 5721.33 of the Revised Code, the certificate holder does 3,517
not file with the county treasurer a notice of intent to 3,518
foreclose with respect to a certificate parcel within three years
after the date shown on the tax certificate as the date the 3,519
certificate was sold or any extension of that date pursuant to 3,520
division (C)(2) of section 5721.38 of the Revised Code, and 3,521
during that period the parcel is not redeemed, the certificate 3,522
holder's lien against the parcel for the amount of delinquent
taxes, assessments, penalties, interest, and charges that make up 3,523
the certificate purchase price is canceled. 3,524
(F) With respect to tax certificates purchased under 3,526
section 5721.33 of the Revised Code, upon the delivery to the 3,527
84
certificate holder by the county treasurer of the certification 3,528
provided for under division (C)(2) of this section, a private 3,529
attorney may institute a foreclosure proceeding under this 3,530
division in the name of the certificate holder to foreclose such
holder's lien, in any court with jurisdiction, unless the 3,531
certificate redemption price is paid prior to the time a 3,532
complaint is filed. The attorney shall prosecute the proceeding 3,533
to final judgment and satisfaction, whether through sale of the
property or the vesting of title and possession in the 3,534
certificate holder. If there is a copy of a written undertaking 3,535
under section 323.31 of the Revised Code attached to the tax 3,537
certificate or if a copy of such an undertaking is received from 3,538
the county treasurer prior to the commencement of the proceeding 3,539
under this division, the attorney shall not institute the 3,540
proceeding under this division, unless the attorney receives a 3,541
certification of the treasurer that such undertaking has become 3,542
void in accordance with section 323.31 of the Revised Code. 3,543
The foreclosure proceedings under this division, except as 3,545
otherwise provided in this division, shall be instituted and 3,546
prosecuted in the same manner as is provided by law for the 3,547
foreclosure of mortgages on land, except that, if service by 3,548
publication is necessary, such publication shall be made once a 3,549
week for three consecutive weeks and the service shall be
complete at the expiration of three weeks after the date of the 3,550
first publication.
Any notice given under this division shall include the name 3,552
of the owner of the parcel as last set forth in the records of 3,553
the county recorder, the owner's last known mailing address, the 3,554
address of the subject parcel if different from that of the 3,555
owner, and a complete legal description of the subject parcel. 3,556
In any county that has adopted a permanent parcel number system, 3,557
such notice may include the permanent parcel number in addition
to a complete legal description. 3,558
It is sufficient, having been made a proper party to the 3,560
85
foreclosure proceeding, for the certificate holder to allege in 3,561
such holder's complaint that the tax certificate has been duly 3,562
purchased by the certificate holder, that the certificate 3,563
redemption price appearing to be due and unpaid is due and 3,564
unpaid, and that there is a lien against the property described
in the tax certificate, without setting forth in such holder's 3,565
complaint any other special matter relating to the foreclosure 3,567
proceeding. The prayer of the complaint shall be that the court 3,568
issue an order that the property be sold by the sheriff or, if 3,569
the action is in the municipal court, by the bailiff, in the
manner provided in section 5721.19 of the Revised Code, unless 3,570
the complaint includes an appraisal by an independent appraiser 3,571
acceptable to the court that the value of the certificate parcel 3,572
is less than the certificate purchase price. In that case, the 3,573
prayer of the complaint shall be that fee simple title to the
property be transferred to and vested in the certificate holder 3,574
free and clear of all subordinate liens. 3,575
In the foreclosure proceeding, the certificate holder may 3,577
join in one action any number of tax certificates relating to the 3,578
same owner, provided that all parties on each of the tax 3,579
certificates are identical as to name and priority of interest. 3,580
However, the decree for each tax certificate shall be rendered 3,581
separately and any proceeding may be severed, in the discretion
of the court, for the purpose of trial or appeal. The court 3,582
shall make such order for the payment of all costs related 3,583
directly or indirectly to the redemption of the tax certificate, 3,584
including, without limitation, attorney's fees of the holder's 3,585
attorney, as is considered proper. The tax certificate purchased 3,586
by the certificate holder is presumptive evidence in all courts
and in all proceedings, including, without limitation, at the 3,587
trial of the foreclosure action, of the amount and validity of 3,588
the taxes, assessments, charges, penalties by the court and added 3,589
to such principal amount, and interest appearing due and unpaid 3,590
and of their nonpayment.
86
(G) For purposes of this section: 3,592
(1) "Prior tax certificates" and "prior delinquent taxes, 3,594
assessments, penalties, interest, and charges" mean tax 3,595
certificates and delinquent taxes, assessments, penalties, 3,596
interest, and charges, the liens with respect to which attached 3,597
to the certificate parcel prior to the attachment of the lien
with respect to the tax certificate that is the subject of the 3,598
foreclosure proceedings. 3,599
(2) "Prior, "PRIOR liens" means liens that are prior in 3,602
right to the lien with respect to the tax certificate that is the 3,604
subject of the foreclosure proceedings. 3,605
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER 3,607
WHO CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE 3,608
PURCHASER AT THE TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF 3,609
THE SALE, SHALL PREPARE AND RECORD THE DEED CONVEYING THE TITLE 3,610
TO THE PARCEL TO THE PURCHASER.
Sec. 5721.38. (A) At any time prior to the commencement 3,620
of foreclosure proceedings under section 5721.37 of the Revised 3,621
Code by the submitting of the payment to the county treasurer by 3,622
the certificate holder TO INITIATE FORECLOSURE PROCEEDINGS under 3,623
division (B) of that section 5721.37 OF THE REVISED CODE, the 3,624
owner of record of the certificate parcel, or any other person 3,626
entitled to redeem that parcel, may redeem the parcel by paying 3,627
to the county treasurer an amount equal to the total of the 3,628
certificate redemption prices of all tax certificates respecting 3,629
that parcel plus the sum of taxes, assessments, penalties, 3,630
charges, and interest charged against the parcel that have become 3,631
due and payable since the date the last certificate was sold. 3,632
(B) At any time after the commencement of PAYMENT TO THE 3,634
COUNTY TREASURER BY THE CERTIFICATE HOLDER TO INITIATE 3,635
foreclosure proceedings under section 5721.37 of the Revised Code 3,637
by the submitting of the payment to the county treasurer by the
certificate holder under division (B) of that section and prior 3,639
to the filing of the entry of confirmation of sale of a 3,640
87
certificate parcel under foreclosure proceedings filed by the
county prosecuting attorney or prior to the decree conveying 3,642
title to the certificate holder as provided for in division (F) 3,643
of section 5721.37 of the Revised Code, the owner of record of
the certificate parcel or any other person entitled to redeem 3,645
that parcel may redeem the parcel by paying to the county 3,646
treasurer the amount described in division (A) of this section 3,647
plus interest on the certificate purchase price for each tax 3,648
certificate sold respecting the parcel at the rate of eighteen 3,649
per cent per year for the period beginning on the day on which 3,650
the payment was submitted by the certificate holder, together
with an amount equal to the sum of the prosecuting attorney's fee 3,652
under division (C)(1) of section 5721.37 of the Revised Code if 3,653
the tax certificate was purchased under section 5721.32 of the 3,654
Revised Code, and any other costs and fees of the proceeding
allocable to the certificate parcel as determined by the court. 3,655
UPON RECEIPT OF SUCH PAYMENTS, THE COUNTY TREASURER SHALL REFUND 3,656
THE PAYMENT MADE BY THE CERTIFICATE HOLDER TO INITIATE 3,657
FORECLOSURE PROCEEDINGS.
(C)(1) During the period beginning on the date a tax 3,659
certificate is sold under section 5721.32 of the Revised Code and 3,660
ending one year from that date, THE COUNTY TREASURER MAY ENTER 3,661
INTO A REDEMPTION PAYMENT PLAN WITH the owner of record of the 3,662
certificate parcel, or any other person entitled to redeem that 3,665
parcel, may enter into a redemption payment plan with the county 3,666
treasurer. The plan shall require the owner or other person to 3,667
pay the certificate redemption price for the tax certificate in 3,668
installments, with the final installment due no later than one 3,669
year after the date the tax certificate is sold. THE CERTIFICATE 3,671
HOLDER MAY AT ANY TIME, BY WRITTEN NOTICE TO THE COUNTY
TREASURER, AGREE TO ACCEPT INSTALLMENTS COLLECTED TO THE DATE OF 3,673
NOTICE AS PAYMENT IN FULL. RECEIPT OF SUCH NOTICE BY THE 3,674
TREASURER SHALL CONSTITUTE SATISFACTION OF THE PAYMENT PLAN AND 3,675
REDEMPTION OF THE TAX CERTIFICATE.
88
(2) During the period beginning on the date a tax 3,677
certificate is sold under section 5721.33 of the Revised Code and 3,678
ending on the date the decree is rendered on the foreclosure 3,680
proceeding under division (F) of section 5721.37 of the Revised 3,681
Code, the owner of record of the certificate parcel, or any other 3,682
person entitled to redeem that parcel, may enter into a 3,683
redemption payment plan with the certificate holder and all 3,684
secured parties of the certificate holder. The plan shall 3,685
require the owner or other person to pay the certificate 3,686
redemption price for the tax certificate, an administrative fee 3,687
not to exceed one hundred dollars per year, and the actual fees 3,688
and costs incurred, in installments, with the final installment
due no later than three years after the date the tax certificate 3,689
is sold. The certificate holder shall give written notice of the 3,690
plan to the applicable county treasurer within sixty days after 3,691
entering into the plan and written notice of default under the 3,692
plan within ninety days after the default. If such a plan is 3,693
entered into, the time period for filing a notice of intent to
foreclose under section 5721.37 of the Revised Code is extended 3,694
by the length of time the plan is in effect and not in default. 3,695
(D)(1) Immediately upon receipt of full payment under 3,698
division (A) or (B) of this section, the county treasurer shall 3,699
make an entry to that effect in the tax certificate register and 3,700
notify each certificate holder by certified mail, return receipt 3,701
requested, that the parcel has been redeemed and the lien 3,702
canceled and that the tax certificates may be redeemed. The 3,703
county treasurer shall deposit into the tax certificate 3,704
redemption fund created in the county treasury an amount equal to 3,705
the total of the certificate redemption prices, together with 3,706
interest on the certificate purchase price for each tax 3,707
certificate sold respecting the parcel at the rate of eighteen 3,708
per cent per year paid under division (B) of this section for the 3,709
period beginning when the payment was submitted by the
certificate holder under division (B) of section 5721.37 of the 3,710
89
Revised Code and ending when the parcel was redeemed. The county 3,711
treasurer shall administer the fund for the purpose of redeeming 3,712
tax certificates. Interest earned on the fund shall be credited 3,713
to the county general fund.
(2) If a redemption payment plan is entered into pursuant 3,715
to division (C)(1) of this section, the county treasurer 3,716
immediately shall notify each certificate holder by certified 3,717
mail, return receipt requested, of the terms of the plan. 3,718
Installment payments made pursuant to the plan shall be deposited 3,719
in the tax certificate redemption fund. Any overpayment of the 3,721
installments shall be refunded to the person responsible for
causing the overpayment if the person applies for a refund under 3,722
this section. If the person responsible for causing the 3,723
overpayment fails to apply for a refund under this section within 3,724
five years from the date the plan is satisfied, an amount equal 3,725
to the overpayment shall be deposited into the general fund of 3,726
the county.
Upon satisfaction of the plan, the county treasurer shall 3,729
indicate in the tax certificate register that the plan has been 3,730
satisfied, and shall notify each certificate holder by certified 3,731
mail, return receipt requested, that the plan has been satisfied 3,732
and that tax certificates may be redeemed. 3,733
If a plan becomes void, the county treasurer immediately 3,736
shall notify each certificate holder by certified mail, return 3,737
receipt requested. If a certificate holder files a request for
foreclosure under section 5721.37 of the Revised Code, upon the 3,738
confirmation FILING of sale resulting from the REQUEST FOR 3,740
foreclosure, any money paid under the plan prior to its becoming 3,742
void shall be applied to payment as prescribed under divisions 3,743
(A), (B), and (C) of section 5721.39 of the Revised Code. Any 3,745
residue remaining after such payment shall be disposed of under 3,746
section 5721.20 of the Revised Code REFUNDED TO THE PERSON THAT 3,747
PAID THE MONEY UNDER THE PLAN.
(E) To redeem a tax certificate with respect to which 3,749
90
payment has been made in full under division (A), (B), or (C)(1) 3,751
of this section OR DIVISION (B)(1) OF SECTION 5721.37 OF THE 3,752
REVISED CODE, the certificate holder shall present the tax 3,754
certificate to the county treasurer, who shall prepare the 3,755
redemption information. Upon presentation, the county auditor 3,756
shall draw a warrant on the tax certificate redemption fund in 3,757
the amount of the certificate redemption price AND ANY APPLICABLE 3,758
INTEREST PAYABLE AT THE RATE OF EIGHTEEN PER CENT ANNUALLY ON THE 3,759
CERTIFICATE UNDER DIVISION (B) OF THIS SECTION. For a parcel 3,760
that was redeemed under division (B) of this section, the 3,762
certificate holder who paid the amounts under division (B) of 3,764
section 5721.37 of the Revised Code shall be reimbursed for those 3,766
amounts, together with interest at the rate of eighteen per cent 3,767
per year on the amount paid under division (B)(1) of that section 3,768
for the period beginning when the payment was submitted by the 3,769
certificate holder under division (B) of that section and ending 3,771
when the parcel was redeemed. The treasurer shall mark all 3,772
copies of the tax certificate "redeemed" and return the 3,773
certificate to the certificate holder. The canceled certificate 3,774
shall serve as a receipt evidencing redemption of the tax 3,775
certificate. If a certificate holder fails to redeem a tax 3,776
certificate within five years after notice is served under 3,777
division (D) of this section that tax certificates may be
redeemed, an amount equal to the certificate redemption price AND 3,779
ANY APPLICABLE INTEREST PAYABLE AT THE RATE OF EIGHTEEN PER CENT 3,780
ANNUALLY ON THE CERTIFICATE UNDER DIVISION (B) OF THIS SECTION 3,781
shall be deposited into the general fund of the county. 3,782
Sec. 5721.39. In its judgment of foreclosure rendered with 3,792
respect to actions filed pursuant to section 5721.37 of the
Revised Code, the court shall enter a finding with respect to the 3,794
certificate parcel of the amount of the sum of the certificate 3,795
redemption prices respecting all the tax certificates sold
against the parcel; interest on the certificate purchase prices 3,797
of those certificates at the rate of eighteen per cent per year
91
for the period beginning on the day on which the payment was 3,798
submitted by the certificate holder under division (B) of section 3,799
5721.37 of the Revised Code; any delinquent taxes, assessments, 3,802
penalties, interest, and charges on the parcel that are not 3,803
covered by a tax certificate; and fees and costs incurred in the
foreclosure proceeding instituted against the parcel, including, 3,804
without limitation, the fees and costs of the prosecuting 3,806
attorney represented by the fee paid under division (B)(3) of 3,807
section 5721.37 of the Revised Code or the fees and costs of the 3,809
private attorney representing the certificate holder, and charges 3,810
paid or incurred in procuring title searches and abstracting 3,811
services relative to the subject premises. The court may order
the certificate parcel to be sold, without appraisal, in the 3,813
manner provided for in division (F) of section 5721.37 of the 3,814
Revised Code and as set forth in the prayer of the complaint, for
not less than the amount of its finding, or, in the event that 3,815
the court finds that the value of the certificate parcel is less 3,817
than the certificate purchase price, the court may, as prayed for 3,818
in the complaint, issue a decree transferring fee simple title
free and clear of all subordinate liens to the certificate 3,819
holder. A decree of the court transferring such fee simple title 3,820
to the certificate holder is forever a bar to all rights of 3,821
redemption with respect to the certificate parcel.
Each certificate parcel shall be advertised and sold by the 3,824
officer to whom the order of sale is directed in the manner
provided by law for the sale of real property on execution. The 3,825
advertisement for sale of certificate parcels shall be published 3,826
once a week for three consecutive weeks and shall include the 3,827
date on which a second sale will be conducted if no bid is 3,828
accepted at the first sale. Any number of parcels may be 3,829
included in one advertisement. 3,830
Whenever the officer charged to conduct the sale offers a 3,833
certificate parcel for sale and no bids are made equal to at 3,834
least the amount of the court's finding, the officer shall 3,835
92
adjourn the sale of the parcel to the second date that was
specified in the advertisement of sale. The second sale shall be 3,837
held at the same place and commence at the same time as set forth 3,838
in the advertisement of sale. The officer shall offer any parcel 3,839
not sold at the first sale. Upon the conclusion of any sale, or 3,840
if any parcel remains unsold after being offered at two sales, 3,841
the officer conducting the sale shall report the results to the 3,842
court.
Upon the confirmation of a sale, the proceeds of the sale 3,845
shall be applied as follows:
(A) The fees and costs incurred in the proceeding filed 3,847
against the parcel pursuant to section 5721.37 of the Revised 3,849
Code, not including the county prosecutor's costs covered by the 3,850
fee paid by the certificate holder under division (B)(3) of that 3,851
section, shall be paid first.
(B) Following the payment required by division (A) of this 3,854
section, the certificate holder that requested the foreclosure 3,855
shall be paid the sum of the amount found due for the certificate 3,856
redemption prices of all the tax certificates sold against the
parcel; any premium paid by the certificate holder at the time of 3,857
purchase; interest on the certificate purchase prices of those 3,859
certificates at the rate of eighteen per cent per year beginning
on the day on which the payment was submitted by the certificate 3,860
holder under division (B) of section 5721.37 of the Revised Code 3,861
and ending on the day of the sale; and the amounts paid by the 3,862
certificate holder under divisions (B)(2) and (3) of section 3,863
5721.37 of the Revised Code.
(C) Following the payment required by division (B) of this 3,866
section, any amount due for taxes, assessments, charges, 3,867
penalties, and interest not covered by the tax certificate 3,868
holder's payment under division (B)(2) of section 5721.37 of the 3,869
Revised Code shall be paid, including all taxes, assessments,
charges, penalties, and interest payable subsequent to the entry 3,870
of the finding and prior to the transfer of the deed of the 3,871
93
parcel to the purchaser following confirmation of sale. If the 3,872
proceeds available for distribution pursuant to this division are 3,873
insufficient to pay the entire amount of those taxes, 3,874
assessments, charges, penalties, and interest, the proceeds shall 3,875
be paid to each claimant in proportion to the amount of those 3,876
taxes, assessments, charges, penalties, and interest that each is 3,877
due, and those taxes, assessments, charges, penalties, and 3,878
interest are deemed satisfied AND SHALL BE REMOVED FROM THE TAX 3,879
LIST AND DUPLICATE.
Any residue of money from proceeds of the sale shall be 3,881
disposed of as prescribed by section 5721.20 of the Revised Code. 3,883
Unless the parcel previously was redeemed pursuant to 3,885
section 5721.25 or 5721.38 of the Revised Code, upon the filing 3,887
of the entry of confirmation of sale, the title to the parcel is 3,888
incontestable in the purchaser and is free and clear of all liens 3,889
and encumbrances, except a federal tax lien notice of which is 3,890
properly filed in accordance with section 317.09 of the Revised 3,891
Code prior to the date that a foreclosure proceeding is 3,892
instituted pursuant to section 5721.37 of the Revised Code, which 3,893
lien was foreclosed in accordance with 28 U.S.C.A. 2410(c), and 3,894
the easements and covenants of record running with the land or 3,895
lots that were created prior to the time the taxes or 3,896
assessments, for the nonpayment of which a tax certificate was 3,897
issued and the parcel sold at foreclosure, became due and 3,898
payable.
The title shall not be invalid because of any irregularity, 3,901
informality, or omission of any proceedings under this chapter, 3,902
or in any processes of taxation, if such irregularity, 3,903
informality, or omission does not abrogate the provision for 3,904
notice to holders of title, lien, or mortgage to, or other 3,905
interests in, such foreclosed parcels, as prescribed in this 3,906
chapter.
Sec. 5721.42. NOT LESS THAN SIXTY NOR MORE THAN NINETY 3,909
DAYS FOLLOWING THE DATE SET BY SECTION 323.12 OR 323.17 OF THE 3,911
94
REVISED CODE FOR THE PAYMENT OF THE SECOND INSTALLMENT OF CURRENT 3,912
TAXES, THE CERTIFICATE HOLDER OF THE MOST RECENTLY ISSUED TAX 3,913
CERTIFICATE MAY PAY ALL DELINQUENT TAXES, ASSESSMENTS, PENALTIES, 3,914
INTEREST, AND CHARGES ON THE RELATED CERTIFICATE PARCEL, THE LIEN
AGAINST WHICH HAS NOT BEEN TRANSFERRED BY THE SALE OF A TAX 3,915
CERTIFICATE. THE AMOUNT OF THE PAYMENT SHALL CONSTITUTE A 3,916
SEPARATE LIEN AGAINST THE CERTIFICATE PARCEL THAT SHALL BE 3,917
EVIDENCED BY THE ISSUANCE BY THE TREASURER TO THE CERTIFICATE 3,918
HOLDER OF AN ADDITIONAL TAX CERTIFICATE WITH RESPECT TO THE
DELINQUENT TAXES, ASSESSMENTS, PENALTIES, INTEREST, AND FEES SO 3,919
PAID ON THE RELATED CERTIFICATE PARCEL. THE AMOUNT OF THE 3,920
PAYMENT AS SET FORTH IN THE TAX CERTIFICATE SHALL EARN INTEREST 3,921
AT THE RATE OF EIGHTEEN PER CENT PER YEAR.
Section 2. That existing sections 321.45, 323.121, 3,923
323.132, 323.15, 323.25, 323.29, 323.31, 323.49, 5709.631, 3,925
5713.08, 5713.20, 5715.27, 5719.03, 5719.04, 5719.041, 5719.05, 3,926
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, 3,928
5721.38, and 5721.39 of the Revised Code are hereby repealed.
Section 3. (A) As used in this section: 3,930
(1) "Person" has the same meaning as in section 5701.01 of 3,932
the Revised Code. 3,933
(2) "Subdivision" means any subdivision as defined in 3,935
section 5705.01 of the Revised Code, except a school district. 3,936
(B) Notwithstanding division (B) of section 5713.08 and 3,938
section 5713.081 of the Revised Code, the Tax Commissioner shall 3,939
remit the total amount of unpaid or delinquent taxes, penalties, 3,940
or interest charged against real property, including those that 3,941
became a lien before the applicant acquired title to the property 3,942
or before the property was first used for the exempt purpose, if 3,943
the Tax Commissioner approves an application for exemption for 3,944
the property filed under section 5715.27 of the Revised Code on 3,945
or after the effective date of this act but on or before December 3,946
31, 2001, or filed prior to the effective date of this act but 3,947
95
pending before the Tax Commissioner on the effective date of this 3,948
act. The Tax Commissioner shall not consider any application 3,949
claiming remission under this section that is filed after 3,950
December 31, 2001. Such taxes, penalties, and interest shall be 3,951
remitted even if the applicant fails to request such remission on 3,952
the application for exemption. The Tax Commissioner may remit 3,953
such taxes, penalties, and interest only with the consent of the 3,954
board of education of the city, local, or exempted village school 3,955
district in which the property is situated and with the consent 3,956
of the taxing authority of each subdivision to which such taxes, 3,957
penalties, or interest are owed. Consent shall be provided or 3,958
obtained in the manner or form prescribed by the Tax 3,959
Commissioner.
(C) All unpaid or delinquent taxes, penalties, or interest 3,961
remitted under this section shall be reentered on the tax list 3,962
and duplicate if, within five years after the taxes, penalties, 3,963
or interest are remitted, the applicant transfers the real 3,964
property to any person that was the owner of record of the 3,965
property in any tax year for which any of the taxes, penalties, 3,966
or interest remitted under this section accrued, or to any of the 3,967
following persons: a member of that owner's immediate family, a 3,968
person having power of attorney appointed by that owner that 3,969
subsequently transfers the property to that owner, a sole 3,970
proprietorship owned by that owner or by a member of the owner's 3,971
immediate family, or a partnership, trust, business trust, 3,972
corporation, or association of which that owner or a member of 3,973
the owner's immediate family owns or controls, directly or 3,974
indirectly, more than fifty per cent.
(D) This section expires January 1, 2002. 3,976
Section 4. Section 5715.27 of the Revised Code is 3,978
presented in this act as a composite of the section as amended by 3,979
both Sub. S.B. 257 and Am. Sub. S.B. 332 of the 118th General 3,980
Assembly, with the new language of neither of the acts shown in 3,982
capital letters. This is in recognition of the principle stated 3,983
96
in division (B) of section 1.52 of the Revised Code that such 3,984
amendments are to be harmonized where not substantively 3,985
irreconcilable and constitutes a legislative finding that such is 3,986
the resulting version in effect prior to the effective date of 3,987
this act.