REPRESENTATIVES Peterson, Niehaus, Olman, Carano, McGregor, Coates, Widowfield

To amend sections 319.45, 319.50, 321.31, 323.31,

1

5719.05, 5721.19, 5721.25, 5721.32, 5721.33,

2

5722.03, and 5722.04 of the Revised Code to require

3

delinquent property tax collections to be

4

distributed among taxing districts in proportion to

5

current tax rates, rather than the rates in effect

6

while the taxes were outstanding.

7

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1.  That sections 319.45, 319.50, 321.31, 323.31,	8
5719.05, 5721.19, 5721.25, 5721.32, 5721.33, 5722.03, and 5722.04	9
of the Revised Code be amended to read as follows:	10

Sec. 319.45.  In making the settlement required by sections	11
319.43 and 319.44 of the Revised Code, the county auditor shall	12
carefully examine the tax duplicate and ascertain, from the	13
entries of taxes, interest, and penalty paid in whole or in part,	14
and from such other sources of information as are within histhe	15
auditor's reach, the true amount collected by the county treasurer	16
on account of each of the several taxes charged on such duplicate,	17
the amount remaining in the hands of the treasurer belonging	18
payable to each fund, and shall give to the treasurer separate	19
certificates, in duplicate, of the separate sums found to have	20
been collected by himthe treasurer.	21

In making each of those settlements, the county auditor shall	22
apportion any delinquent taxes, penalties, and interest among the	23
several taxing districts in the same proportions that the amount	24
of real and public utility property taxes levied by each district	25
in the preceding tax year bears to the amount of real and public	26
utility property taxes levied by all such districts in the	27
preceding tax year.	28

Sec. 319.50.  (A) In making each June settlement required by	29
section 319.49 of the Revised Code, the county auditor shall	30
carefully examine the duplicate certificates and receipts for the	31
advance payment of taxes and ascertain from such certificates and	32
receipts, and from such other sources of information as are within	33
histhe auditor's reach, the true amount collected by the county	34
treasurer on account of each of the several taxes reported	35
thereby, and the amount remaining in the hands of the treasurer	36
belongingpayable to each fund, and shall give the treasurer	37
separate certificates, in duplicate, of the separate sums found to	38
have been received by himthe treasurer.	39

(B) In making each October settlement required by such	40
section, the auditor shall carefully examine and ascertain from	41
the entries of taxes, interest, and penalties paid in part, and	42
from such other sources of information as are within histhe	43
auditor's reach, the true amount collected by the treasurer on	44
account of each of the several taxes charged on the duplicates,	45
and the amount remaining in the hands of the treasurer belonging	46
payable to each fund, and shall give the treasurer separate	47
certificates, in duplicate, of the separate sums found to have	48
been collected by himthe treasurer.	49

(C) In making either settlement required under section 319.49	50
of the Revised Code, the county auditor shall apportion delinquent	51
taxes, penalties, and interest among the several taxing districts	52
in the same proportion that the amount of taxes levied by the	53
district against the delinquent property in the preceding tax year	54
bears to the taxes levied by all such districts against the	55
property in the preceding tax year, and shall apportion	56
assessments and other charges among the taxing districts in the	57
order in which they became due.	58

(D) Within ten days after he has mademaking each settlement	59
provided for in this section, the auditor shall transmit to the	60
tax commissioner a duplicate of each of the several certificates	61
and abstracts required to be made in such settlements.	62

Sec. 321.31.  Immediately after each settlement with the	63
county auditor, on demand, and on presentation of the warrant of	64
the auditor therefor, the county treasurer shall pay to the	65
township clerk, or the treasurer of a municipal corporation,	66
school district, or any board authorized by law to receive the	67
funds or proceeds of any special tax levy, or other properly	68
designated officers delegated by the boards and subdivisions to	69
receive such funds or proceeds, all moneys in the county treasury	70
belongingpayable to such boards and subdivisions. Delinquent	71
taxes, interest, and penalties are payable in the proportions	72
prescribed in section 319.45 of the Revised Code.	73

Sec. 323.31.  (A) A person who owns agricultural real	74
property or owns and occupies residential real property or a	75
manufactured or mobile home that does not have an outstanding tax	76
lien certificate or judgment of foreclosure against it, and a	77
person who is a vendee of such property under a purchase agreement	78
or land contract and who occupies the property, shall have at	79
least one opportunity to pay the delinquent or unpaid current	80
taxes charged against the property by entering into a written	81
delinquent tax contract with the county treasurer in a form	82
prescribed or approved by the tax commissioner. Subsequent	83
opportunities to enter into a delinquent tax contract shall be at	84
the county treasurer's sole discretion.	85

The treasurer may enter into a delinquent tax contract with	86
an owner or vendee of real property, other than residential real	87
property or a manufactured or mobile home that is occupied by the	88
owner, and other than agricultural real property.	89

The delinquent tax contract may be entered into at any time	90
prior to the commencement of foreclosure proceedings by the county	91
treasurer and the county prosecuting attorney pursuant to section	92
323.25 of the Revised Code or by the county prosecuting attorney	93
pursuant to section 5721.18 of the Revised Code, the commencement	94
of foreclosure proceedings by a private attorney pursuant to	95
section 5721.37 of the Revised Code, the commencement of	96
foreclosure and forfeiture proceedings pursuant to section 5721.14	97
of the Revised Code, or the commencement of collection proceedings	98
pursuant to division (H) of section 4503.06 of the Revised Code by	99
the filing of a civil action as provided in that division. A	100
duplicate copy of each delinquent tax contract shall be filed with	101
the county auditor, who shall attach the copy to the delinquent	102
land tax certificate, delinquent vacant land tax certificate, or	103
the delinquent manufactured home tax list, or who shall enter an	104
asterisk in the margin next to the entry for the tract or lot on	105
the master list of delinquent tracts, master list of delinquent	106
vacant tracts, or next to the entry for the home on the delinquent	107
manufactured home tax list, prior to filing it with the	108
prosecuting attorney under section 5721.13 of the Revised Code,	109
or, in the case of the delinquent manufactured home tax list,	110
prior to delivering it to the county treasurer under division	111
(H)(2) of section 4503.06 of the Revised Code. If the delinquent	112
tax contract is entered into after the certificate or the master	113
list has been filed with the prosecuting attorney, the treasurer	114
shall file the duplicate copy with the prosecuting attorney.	115

A delinquent tax contract entered into under this division	116
shall provide for the payment of delinquent and unpaid current	117
taxes in installments over a period not to exceed five years after	118
the date of the first payment made under the contract; however, a	119
person entering into a delinquent tax contract who owns and	120
occupies residential real property may request, and the treasurer	121
shall allow, a delinquent tax contract providing for payment in	122
installments over a period of no fewer than two years after the	123
date of the first payment made under the contract.	124

For each delinquent tax contract, the county treasurer shall	125
determine and shall specify in the delinquent tax contract the	126
number of installments, the amount of each installment, and the	127
schedule for payment of the installments. EachThe part of each	128
installment payment representing taxes and penalties and interest	129
thereon shall be apportioned among the several taxing districts in	130
the same proportion that the amount of taxes levied by each	131
district against the entry in the preceding tax year bears to the	132
taxes levied by all such districts against the entry in the	133
preceding tax year. The part of each payment representing	134
assessments and other charges shall be credited to those items in	135
the order in which they became due. Each payment made to a taxing	136
district shall be apportioned among the taxing district's several	137
funds for which taxes or assessments have been assessed and shall	138
be applied to the items of taxes charged in the order in which	139
they became duelevied.	140

When an installment payment is not received by the treasurer	141
when due under a delinquent tax contract or any current taxes or	142
special assessments charged against the property become unpaid,	143
the delinquent tax contract becomes void unless the treasurer	144
permits a new delinquent tax contract to be entered into; if the	145
treasurer does not permit a new delinquent tax contract to be	146
entered into, the treasurer shall certify to the auditor that the	147
delinquent tax contract has become void.	148

Upon receipt of such a certification, the auditor shall	149
destroy the duplicate copy of the voided delinquent tax contract.	150
If such copy has been filed with the prosecuting attorney, the	151
auditor immediately shall deliver the certification to the	152
prosecuting attorney, who shall attach it to the appropriate	153
certificate and the duplicate copy of the voided delinquent tax	154
contract or strike through the asterisk entered in the margin of	155
the master list next to the entry for the tract or lot that is the	156
subject of the voided delinquent tax contract. The prosecuting	157
attorney then shall institute a proceeding to foreclose the lien	158
of the state in accordance with section 323.25 or 5721.18 of the	159
Revised Code or, in the case of delinquent vacant land, a	160
foreclosure proceeding in accordance with section 323.25 or	161
5721.18 of the Revised Code, or a foreclosure and forfeiture	162
proceeding in accordance with section 5721.14 of the Revised Code.	163
In the case of a manufactured or mobile home, the county treasurer	164
shall cause a civil action to be brought as provided under	165
division (H) of section 4503.06 of the Revised Code.	166

(B) If there is an outstanding tax certificate respecting a	167
delinquent parcel under section 5721.32 or 5721.33 of the Revised	168
Code, a written delinquent tax contract may not be entered into	169
under this section. To redeem a tax certificate in installments,	170
the owner or other person seeking to redeem the tax certificate	171
shall enter into a redemption payment plan under division (C) of	172
section 5721.38 of the Revised Code.	173

Sec. 5719.05.  The county treasurer shall forthwith collect	174
the taxes and penalty on the duplicate delivered to the treasurer	175
by the auditor pursuant to section 5719.04 of the Revised Code and	176
any interest thereon by any of the means provided by law.	177

In addition to any other means provided by law, the treasurer	178
may, after finding that the treasurer is unable to collect the	179
full amount of delinquent taxes, interest, and penalties charged	180
against an entry on the cumulative delinquent tax duplicate in a	181
single payment, enter into a written delinquent tax contract, with	182
the person so charged, for payment of the full amount in	183
installments. The terms of the delinquent tax contract shall	184
include the amount payable and the due date of each installment	185
including the final payment date, which shall be not more than	186
five years after the date of the first payment. The treasurer	187
shall enter upon the margin of the duplicate a notation indicating	188
that the agreement for installment payment has been undertaken. A	189
receipt shall be issued for each payment, and the payment shall be	190
credited on the duplicate on the date paid. Each payment shall be	191
applied to the taxes, interest, and penalties in the same order as	192
each became due andapportioned among the several taxing districts	193
in the same proportion that the amount of taxes levied by each	194
district against the entry in the preceding tax year bears to the	195
taxes levied by all such districts against the entry in the	196
preceding tax year. The payment shall be apportioned among the	197
taxing district's various funds, for which the taxes were levied,	198
at the next succeeding tax settlement. When a payment is not	199
tendered as agreed upon, the delinquent tax contract may be	200
declared void by the treasurer, and the treasurer may proceed to	201
collect the unpaid balance by any means provided by law. The	202
treasurer may permit a new agreement to be undertaken, under the	203
same terms and conditions, but there shall be no requirement that	204
the treasurer do so.	205

Sec. 5721.19.  (A) In its judgment of foreclosure rendered	206
with respect to actions filed pursuant to section 5721.18 of the	207
Revised Code, the court shall enter a finding with respect to each	208
parcel of the amount of the taxes, assessments, charges,	209
penalties, and interest, and the costs incurred in the foreclosure	210
proceeding instituted against it, which are due and unpaid. The	211
court may order each parcel to be sold, without appraisal, for not	212
less than either of the following:	213

(1) The fair market value of the parcel, as determined by	214
the county auditor, plus the costs incurred in the foreclosure	215
proceeding;	216

(2) The total amount of the finding entered by the court,	217
including all taxes, assessments, charges, penalties, and interest	218
payable subsequent to the delivery to the county prosecuting	219
attorney of the delinquent land tax certificate or master list of	220
delinquent tracts and prior to the transfer of the deed of the	221
parcel to the purchaser following confirmation of sale, plus the	222
costs incurred in the foreclosure proceeding. For purposes of	223
determining such amount, the county treasurer may estimate the	224
amount of taxes, assessments, interest, penalties, and costs that	225
will be payable at the time the deed of the property is	226
transferred to the purchaser.	227

Notwithstanding the minimum sales price provisions of	228
divisions (A)(1) and (2) of this section to the contrary, a parcel	229
sold pursuant to this section shall not be sold for less than the	230
amount described in division (A)(2) of this section if the highest	231
bidder is the owner of record of the parcel immediately prior to	232
the judgment of foreclosure or a member of the following class of	233
parties connected to that owner: a member of that owner's	234
immediate family, a person with a power of attorney appointed by	235
that owner who subsequently transfers the parcel to the owner, a	236
sole proprietorship owned by that owner or a member of that	237
owner's immediate family, or a partnership, trust, business trust,	238
corporation, or association in which the owner or a member of the	239
owner's immediate family owns or controls directly or indirectly	240
more than fifty per cent. If a parcel sells for less than the	241
amount described in division (A)(2) of this section, the officer	242
conducting the sale shall require the buyer to complete an	243
affidavit stating that the buyer is not the owner of record	244
immediately prior to the judgment of foreclosure or a member of	245
the specified class of parties connected to that owner, and the	246
affidavit shall become part of the court records of the	247
proceeding. If the county auditor discovers within three years	248
after the date of the sale that a parcel was sold to that owner or	249
a member of the specified class of parties connected to that owner	250
for a price less than the amount so described, and if the parcel	251
is still owned by that owner or a member of the specified class of	252
parties connected to that owner, the auditor within thirty days	253
after such discovery shall add the difference between that amount	254
and the sale price to the amount of taxes that then stand charged	255
against the parcel and is payable at the next succeeding date for	256
payment of real property taxes. As used in this paragraph,	257
"immediate family" means a spouse who resides in the same	258
household and children.	259

(B) Each parcel affected by the court's finding shall be	260
separately sold, unless the court orders any of such parcels to be	261
sold together.	262

Each parcel shall be advertised and sold by the officer to	263
whom the order of sale is directed in the manner provided by law	264
for the sale of real property on execution. The advertisement for	265
sale of each parcel shall be published once a week for three	266
consecutive weeks and shall include the date on which a second	267
sale will be conducted if no bid is accepted at the first sale.	268
Any number of parcels may be included in one advertisement.	269

The notice of the advertisement shall be substantially in the	270
form of the notice set forth in section 5721.191 of the Revised	271
Code. In any county that has adopted a permanent parcel number	272
system, the parcel may be described in the notice by parcel number	273
only, instead of also with a complete legal description, if the	274
prosecuting attorney determines that the publication of the	275
complete legal description is not necessary to provide reasonable	276
notice of the foreclosure sale to potential bidders. If the	277
complete legal description is not published, the notice shall	278
indicate where the complete legal description may be obtained.	279

(C)(1) Whenever the officer charged to conduct the sale	280
offers any parcel for sale and no bids are made equal to the	281
lesser of the amounts described in divisions (A)(1) and (2) of	282
this section, the officer shall adjourn the sale of the parcel to	283
the second date that was specified in the advertisement of sale.	284
The second date shall be not less than two weeks or more than six	285
weeks from the day on which the parcel was first offered for sale.	286
The second sale shall be held at the same place and commence at	287
the same time as set forth in the advertisement of sale. The	288
officer shall offer any parcel not sold at the first sale. Upon	289
the conclusion of any sale, or if any parcel remains unsold after	290
being offered at two sales, the officer conducting the sale shall	291
report the results to the court.	292

(2)(a) If a parcel remains unsold after being offered at two	293
sales, or if a parcel sells at any sale but the amount of the	294
price is less than the costs incurred in the proceeding instituted	295
against the parcel under section 5721.18 of the Revised Code, then	296
the clerk of the court shall certify to the county auditor the	297
amount of those costs that remains unpaid. At the next semiannual	298
apportionment of real property taxes that occurs following any	299
such certification, the auditor shall reduce the real property	300
taxes that the auditor otherwise would distribute to each taxing	301
district. In making the reductions, the auditor shall subtract	302
from the otherwise distributable real property taxes to a taxing	303
district an amount that shall be determined by multiplying the	304
certified costs by a fraction the numerator of which shall be the	305
amount of the taxes, assessments, charges, penalties, and interest	306
on the parcel owed to that taxing district at the time the parcel	307
first was offered for sale pursuant to this section, and the	308
denominator of which shall be the total of the taxes, assessments,	309
charges, penalties, and interest on the parcel owed to all the	310
taxing districts at that time. The auditor promptly shall pay to	311
the clerk of the court the amounts of the reductions.	312

(b) If reductions occur pursuant to division (C)(2)(a) of	313
this section, and if at a subsequent time a parcel is sold at a	314
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of	315
the Revised Code, then, notwithstanding other provisions of the	316
Revised Code, except section 5721.17 of the Revised Code,	317
governing the distribution of the proceeds of a foreclosure or	318
forfeiture sale, the proceeds first shall be distributed to	319
reimburse the taxing districts subjected to reductions in their	320
otherwise distributable real property taxes. The distributions	321
shall be based on the same proportions used for purposes of	322
division (C)(2)(a) of this section.	323

(3) The court, in its discretion, may order any parcel not	324
sold pursuant to the original order of sale to be advertised and	325
offered for sale at a subsequent foreclosure sale. For such	326
purpose, the court may direct the parcel to be appraised and fix a	327
minimum price for which it may be sold.	328

(D) Except as otherwise provided in division (B)(1) of	329
section 5721.17 of the Revised Code, upon the confirmation of a	330
sale, the proceeds of the sale shall be applied as follows:	331

(1) The costs incurred in any proceeding filed against the	332
parcel pursuant to section 5721.18 of the Revised Code shall be	333
paid first.	334

(2) Following the payment required by division (D)(1) of	335
this section, the part of the proceeds that is equal to five per	336
cent of the taxes and assessments due shall be deposited in the	337
delinquent tax and assessment collection fund created pursuant to	338
section 321.261 of the Revised Code.	339

(3) Following the payment required by division (D)(2) of	340
this section, the amount found due for taxes, assessments,	341
charges, penalties, and interest shall be paid, including all	342
taxes, assessments, charges, penalties, and interest payable	343
subsequent to the delivery to the county prosecuting attorney of	344
the delinquent land tax certificate or master list of delinquent	345
tracts and prior to the transfer of the deed of the parcel to the	346
purchaser following confirmation of sale. If the proceeds	347
available for distribution pursuant to division (D)(3) of this	348
section are insufficientsufficient to pay the entire amount of	349
those taxes, assessments, charges, penalties, and interest, the	350
portion of the proceeds representing taxes, interest, and	351
penalties shall be paid to each claimant in proportion to the	352
amount of taxes levied by the claimant in the preceding tax year,	353
and the amount representing assessments and other charges shall be	354
paid to each claimant in the order in which they became due. If	355
the proceeds are not sufficient to pay that entire amount, the	356
proportion of the proceeds representing taxes, penalties, and	357
interest shall be paid to each claimant in the same proportion to	358
that the amount of those taxes, assessments, charges, penalties,	359
and interest that each is duelevied by the claimant against the	360
parcel in the preceding tax year bears to the taxes levied by all	361
such claimants against the parcel in the preceding tax year, and	362
the proportion of the proceeds representing items of assessments	363
and other charges shall be credited to those items in the order in	364
which they became due.	365

(E) If the proceeds from the sale of a parcel are	366
insufficient to pay in full the amount of the taxes, assessments,	367
charges, penalties, and interest which are due and unpaid; the	368
costs incurred in the foreclosure proceeding instituted against it	369
which are due and unpaid; and, if division (B)(1) of section	370
5721.17 of the Revised Code is applicable, any notes issued by a	371
receiver pursuant to division (F) of section 3767.41 of the	372
Revised Code and any receiver's lien as defined in division (C)(4)	373
of section 5721.18 of the Revised Code, the court, pursuant to	374
section 5721.192 of the Revised Code, may enter a deficiency	375
judgment against the owner of record of the parcel for the unpaid	376
amount. If that owner of record is a corporation, the court may	377
enter the deficiency judgment against the stockholder holding a	378
majority of that corporation's stock.	379

If after distribution of proceeds from the sale of the parcel	380
under division (D) of this section the amount of proceeds to be	381
applied to pay the taxes, assessments, charges, penalties,	382
interest, and costs is insufficient to pay them in full, and the	383
court does not enter a deficiency judgment against the owner of	384
record pursuant to this division, the taxes, assessments, charges,	385
penalties, interest, and costs shall be deemed satisfied.	386

(F)(1) Upon confirmation of a sale, a spouse of the party	387
charged with the delinquent taxes or assessments shall thereby be	388
barred of the right of dower in the property sold, though such	389
spouse was not a party to the action. No statute of limitations	390
shall apply to such action. When the land or lots stand charged	391
on the tax duplicate as certified delinquent, it is not necessary	392
to make the state a party to the foreclosure proceeding, but the	393
state shall be deemed a party to such action through and be	394
represented by the county treasurer.	395

(2) Except as otherwise provided in divisions (F)(3) and (G)	396
of this section, unless such land or lots were previously redeemed	397
pursuant to section 5721.25 of the Revised Code, upon the filing	398
of the entry of confirmation of sale, the title to such land or	399
lots shall be incontestable in the purchaser and shall be free and	400
clear of all liens and encumbrances, except a federal tax lien	401
notice of which is properly filed in accordance with section	402
317.09 of the Revised Code prior to the date that a foreclosure	403
proceeding is instituted pursuant to division (B) of section	404
5721.18 of the Revised Code and the easements and covenants of	405
record running with the land or lots that were created prior to	406
the time the taxes or assessments, for the nonpayment of which the	407
land or lots are sold at foreclosure, became due and payable.	408

(3) When proceedings for foreclosure are instituted under	409
division (C) of section 5721.18 of the Revised Code, unless the	410
land or lots were previously redeemed pursuant to section 5721.25	411
of the Revised Code, upon the filing of the entry of confirmation	412
of sale, the title to such land or lots shall be incontestable in	413
the purchaser and shall be free of any receiver's lien as defined	414
in division (C)(4) of section 5721.18 of the Revised Code and,	415
except as otherwise provided in division (G) of this section, the	416
liens for land taxes, assessments, charges, interest, and	417
penalties for which the lien was foreclosed and in satisfaction of	418
which the property was sold. All other liens and encumbrances	419
with respect to the land or lots shall survive the sale.	420

(4) The title shall not be invalid because of any	421
irregularity, informality, or omission of any proceedings under	422
this chapter, or in any processes of taxation, if such	423
irregularity, informality, or omission does not abrogate the	424
provision for notice to holders of title, lien, or mortgage to, or	425
other interests in, such foreclosed lands or lots, as prescribed	426
in this chapter.	427

(G) If a parcel is sold under this section for the amount	428
described in division (A)(2) of this section, and the county	429
treasurer's estimate exceeds the amount of taxes, assessments,	430
interest, penalties, and costs actually payable when the deed is	431
transferred to the purchaser, the officer who conducted the sale	432
shall refund to the purchaser the difference between the estimate	433
and the amount actually payable. If the amount of taxes,	434
assessments, interest, penalties, and costs actually payable when	435
the deed is transferred to the purchaser exceeds the county	436
treasurer's estimate, the officer shall certify the amount of the	437
excess to the treasurer, who shall enter that amount on the real	438
and public utility property tax duplicate opposite the property;	439
the amount of the excess shall be payable at the next succeeding	440
date prescribed for payment of taxes in section 323.12 of the	441
Revised Code.	442

(H) If a parcel is sold under this section, the officer who	443
conducted the sale shall collect the recording fee from the	444
purchaser at the time of the sale and, following confirmation of	445
the sale, shall prepare and record the deed conveying title to the	446
parcel to the purchaser.	447

Sec. 5721.25.  All delinquent land upon which the taxes,	448
assessments, penalties, interest, or charges have become	449
delinquent may be redeemed before foreclosure proceedings have	450
been instituted or, if proceedings have been instituted, before	451
the filing of an entry of confirmation of sale pursuant to such	452
proceedings, by tendering to the county treasurer an amount	453
sufficient to pay the taxes, assessments, penalties, interest, and	454
charges then due and unpaid and the costs incurred in any	455
proceeding instituted against such land under section 5721.18 of	456
the Revised Code as determined by the court.	457

After a proceeding has been instituted but before a judgment	458
of foreclosure has been rendered with respect to delinquent land,	459
any person entitled to redeem the land who has not previously	460
defaulted on a delinquent tax contract under section 323.31 of the	461
Revised Code with respect to that delinquent land may enter into a	462
delinquent tax contract with the county treasurer for the payment	463
of the taxes, assessments, penalties, interest, and charges found	464
to be due and unpaid on such land, together with the costs	465
incurred in the proceeding as determined by the court. The	466
execution of a delinquent tax contract shall not stop the	467
prosecution of a proceeding to judgment. The delinquent tax	468
contract shall be paid as prescribed by section 323.31 of the	469
Revised Code over a period not to exceed five years after the date	470
of the first payment made under the contract. The court shall	471
retain jurisdiction over the delinquent land until the total	472
amount set forth in the delinquent tax contract is paid,	473
notwithstanding any conveyance of the land to another owner during	474
the period that the delinquent tax contract is outstanding.	475

If any payment under a delinquent tax contract is not paid	476
when due, the county treasurer shall, at the time the payment is	477
due and unpaid, advise the court rendering the judgment of	478
foreclosure, and the court shall order such land sold for the	479
amount of taxes, assessments, penalties, interest, and charges	480
then due and owing on such land in the manner provided in section	481
5721.19 of the Revised Code.	482

Upon the receipt of each payment pursuant to any delinquent	483
tax contract, the county treasurer shall enter the amount of such	484
payment on the tax duplicate, crediting it to the items of taxes,	485
assessments, penalties, interest, and charges in the order in	486
which such items became due. Uponand, upon request, the county	487
treasurer shall give a receipt for the amount paid to the person	488
paying it,. The receipt shall be in the form prescribed by the	489
tax commissioner.	490

The portion of the amount tendered under this section	491
representing taxes and penalties and interest thereon shall be	492
apportioned among the several taxing districts in the same	493
proportion that the amount of taxes levied by each district	494
against the delinquent property in the preceding tax year bears to	495
the taxes levied by all such districts against the property in the	496
preceding tax year. The portion of the payment representing	497
assessments and other charges shall be credited to those items in	498
the order in which they became due.	499

Sec. 5721.32.  (A) The sale of tax certificates by public	500
auction may be conducted at any time after completion of the	501
advertising of the sale under section 5721.31 of the Revised Code,	502
on the date and at the time and place designated in the	503
advertisements, and may be continued from time to time as the	504
county treasurer directs. The county treasurer may offer the tax	505
certificates for sale in blocks of tax certificates, consisting of	506
any number of tax certificates as determined by the county	507
treasurer.	508

(B)(1) The sale of tax certificates under this section shall	509
be conducted at a public auction by the county treasurer or a	510
designee of the county treasurer.	511

(2) No person shall be permitted to bid without completing a	512
bidder registration form, in the form prescribed by the tax	513
commissioner, and filing the form with the county treasurer prior	514
to the start of the auction, together with remittance of a	515
registration fee, in cash, of five hundred dollars. The bidder	516
registration form shall include a tax identification number of the	517
registrant. The registration fee is refundable at the end of	518
bidding on the day of the auction, unless the registrant is the	519
winning bidder for one or more tax certificates or one or more	520
blocks of tax certificates, in which case the fee may be applied	521
toward the deposit required by this section.	522

(C) At the auction, the county treasurer or the treasurer's	523
designee or agent shall begin the bidding at eighteen per cent per	524
year simple interest, and accept lower bids in even increments of	525
one-fourth of one per cent to the rate of zero per cent. The	526
county treasurer, designee, or agent shall award the tax	527
certificate to the person bidding the lowest certificate rate of	528
interest.	529

(D) The winning bidder shall pay the county treasurer a cash	530
deposit of at least ten per cent of the certificate purchase price	531
not later than the close of business on the day of the sale. The	532
winning bidder shall pay the balance and the fee required under	533
division (H) of this section not later than five business days	534
after the day on which the certificate is sold. If the winning	535
bidder fails to pay the balance and fee within the prescribed	536
time, the bidder forfeits the deposit, and the county treasurer	537
shall retain the tax certificate and may attempt to sell it at any	538
auction conducted at a later date. The county treasurer shall	539
deposit the forfeited deposit in the county treasury to the credit	540
of the tax certificate administration fund.	541

(E) Upon receipt of the full payment of the certificate	542
purchase price from the purchaser, the county treasurer shall	543
issue the tax certificate and record the tax certificate sale by	544
marking on the tax certificate and into a tax certificate	545
register, the certificate purchase price, the certificate rate of	546
interest, the date the certificate was sold, and the name and	547
address of the certificate holder, which may be, upon receipt of	548
instructions from the purchaser, the secured party of the actual	549
purchaser, or an agent or custodian for the purchaser or secured	550
party. The county treasurer also shall transfer the tax	551
certificate to the certificate holder and, upon presentation to	552
the treasurer of instructions signed by the certificate purchaser,	553
shall record in the tax certificate register the name and address	554
of any secured party of the certificate purchaser having a	555
security interest in the tax certificate. Upon the transfer of a	556
tax certificate, the county treasurer shall creditapportion the	557
part of the proceeds from the sale representing taxes, penalties,	558
and interest among the several taxing districts in the same	559
proportion that the amount of taxes levied by each district	560
against the certificate parcel in the preceding tax year bears to	561
the taxes levied by all such districts against the certificate	562
parcel in the preceding tax year, and credit the part of the	563
proceeds representing assessments and other charges to the items	564
of taxes, assessments, penalties, interest, and charges in the	565
order in which those items became due. Upon completion of the	566
sale of a tax certificate, the delinquent taxes, assessments,	567
penalties, and interest that make up the certificate purchase	568
price are transferred, and the superior lien of the state and its	569
taxing districts for those taxes, assessments, penalties, and	570
interest is conveyed intact to the certificate holder.	571

(F) If a tax certificate is offered for sale under this	572
section but is not sold, the county treasurer may strike the	573
corresponding certificate parcel from the list of parcels selected	574
for tax certificate sales. The lien for taxes, assessments,	575
charges, penalties, and interest against a parcel stricken from	576
the list thereafter may be foreclosed in the manner prescribed by	577
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,	578
prior to the institution of such proceedings against the parcel,	579
the county treasurer restores the parcel to the list of parcels	580
selected for tax certificate sales.	581

(G) A certificate holder shall not be liable for damages	582
arising from a violation of sections 3737.87 to 3737.891 or	583
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or	584
6111. of the Revised Code, or a rule adopted or order, permit,	585
license, variance, or plan approval issued under any of those	586
chapters, that is or was committed by another person in connection	587
with the parcel for which the tax certificate is held.	588

(H) When selling a tax certificate under this section, the	589
county treasurer shall charge a fee to the purchaser of the	590
certificate. The treasurer shall set the fee at a reasonable	591
amount that covers the treasurer's costs of administering the sale	592
of the tax certificate. The treasurer shall deposit the fee in	593
the county treasury to the credit of the tax certificate	594
administration fund.	595

(I) After selling a tax certificate under this section, the	596
county treasurer shall send written notice by certified or	597
registered mail to the owner of the certificate parcel at the	598
owner's last known tax-mailing address. The notice shall inform	599
the owner that the tax certificate was sold, shall describe the	600
owner's options to redeem the parcel, including entering into a	601
redemption payment plan under division (C)(1) of section 5721.38	602
of the Revised Code, and shall name the certificate holder and its	603
secured party, if any.	604

(J) A tax certificate shall not be sold to the owner of the	605
certificate parcel.	606

Sec. 5721.33.  (A) A county treasurer may, in the	607
treasurer's discretion, negotiate the sale of any number of tax	608
certificates with one or more persons, including, without	609
limitation, any premium to be added to or discount to be	610
subtracted from the certificate purchase price for the tax	611
certificates and any other terms of the sale that the county	612
treasurer, in the treasurer's discretion, determines appropriate	613
or necessary for the sale.	614

(B) The sale of tax certificates under this section shall be	615
governed by the criteria established by the county treasurer	616
pursuant to division (E) of this section.	617

(C) The county treasurer may execute a tax certificate	618
sale/purchase agreement and other necessary agreements with a	619
designated purchaser or purchasers to complete a negotiated sale	620
of tax certificates.	621

(D) The tax certificate may be sold at a premium to or	622
discount from the certificate purchase price. The county	623
treasurer may establish as one of the terms of the negotiated sale	624
the portion of the certificate purchase price, plus any applicable	625
premium or less any applicable discount, that the purchaser or	626
purchasers shall pay in cash on the date the tax certificates are	627
sold and the portion, if any, of the certificate purchase price,	628
plus any applicable premium or less any applicable discount, that	629
the purchaser or purchasers shall pay in noncash consideration and	630
the nature of that consideration.	631

The county treasurer shall sell such tax certificates at a	632
certificate purchase price, plus any applicable premium and less	633
any applicable discount, that, in the treasurer's determination,	634
is in the best interests of the county.	635

(E)(1) The county treasurer may promulgate rules governing	636
the eligibility of persons to purchase tax certificates or to	637
otherwise participate in a negotiated sale under this section. The	638
rules may provide for precertification of such persons, including	639
a requirement for disclosure of income, assets, and any other	640
financial information the county treasurer determines appropriate.	641
The rules may also prohibit any person that is delinquent in the	642
payment of any tax to the county or to the state, or that is in	643
default in or on any other obligation to the county or to the	644
state, from purchasing a tax certificate or otherwise	645
participating in a negotiated sale of tax certificates under this	646
section. The eligibility information required shall include the	647
tax identification number of the purchaser and may include the tax	648
identification number of the participant.	649

(2) Any person that intends to purchase a tax certificate in	650
a negotiated sale shall submit an affidavit to the county	651
treasurer that establishes compliance with the applicable	652
eligibility criteria and includes any other information required	653
by the treasurer. Any person that fails to submit such an	654
affidavit is ineligible to purchase a tax certificate. Any person	655
that knowingly submits a false or misleading affidavit shall	656
forfeit any tax certificate or certificates purchased by the	657
person at a sale for which the affidavit was submitted, shall be	658
liable for payment of the full certificate purchase price, plus	659
any applicable premium and less any applicable discount, of the	660
tax certificate or certificates, and shall be disqualified from	661
participating in any tax certificate sale conducted in the county	662
during the next five years.	663

(3) A tax certificate shall not be sold to the owner of the	664
certificate parcel or to any corporation, partnership, or	665
association in which such owner has an interest. No person that	666
purchases a tax certificate in a negotiated sale shall assign or	667
transfer the tax certificate to the owner of the certificate	668
parcel or to any corporation, partnership, or association in which	669
the owner has an interest. Any person that knowingly or	670
negligently transfers or assigns such a tax certificate to the	671
owner of the certificate parcel or to any corporation,	672
partnership, or association in which such owner has an interest	673
shall be liable for payment of the full certificate purchase	674
price, plus any applicable premium and less any applicable	675
discount, and shall not be entitled to a refund of any amount	676
paid. Such tax certificate shall be deemed void and the tax lien	677
sold under such tax certificate shall revert to the county as if	678
no sale of such tax certificate had occurred.	679

(F) The purchaser in a negotiated sale under this section	680
shall deliver the certificate purchase price, plus any applicable	681
premium and less any applicable discount and including any noncash	682
consideration, to the county treasurer not later than the close of	683
business on the date the tax certificates are delivered to the	684
purchaser. The certificate purchase price, plus any applicable	685
premium and less any applicable discount, or portion of the price,	686
that is paid in cash shall be deposited in the county's general	687
fund to the credit of the account to which ad valorem real	688
property taxes are credited and further credited as provided in	689
division (G) of this section. The purchaser shall also pay on the	690
date the tax certificates are delivered to the purchaser the fee,	691
if any, negotiated under division (J) of this section. If the	692
purchaser fails to pay the certificate purchase price, plus any	693
applicable premium and less any applicable discount, and any such	694
fee within the time periods required by this section, the county	695
treasurer shall retain the tax certificate and may attempt to sell	696
it at any auction or negotiated sale conducted at a later date.	697

(G) Upon receipt of the full payment of the certificate	698
purchase price, plus any applicable premium and less any	699
applicable discount, and the negotiated fee, if any, from the	700
purchaser, the county treasurer, or a qualified trustee whom the	701
treasurer has engaged for such purpose, shall issue the tax	702
certificate and record the tax certificate sale by marking on each	703
of the tax certificates sold or, if issued in book-entry form, on	704
the global tax certificate, and marking into a tax certificate	705
register, the certificate purchase price, any premium paid or	706
discount taken, the certificate rate of interest, the date the	707
certificates were sold, and the name and address of the	708
certificate holder or, in the case of issuance of the tax	709
certificates in a book-entry system, of the nominee, which may be,	710
upon receipt of instructions from the purchaser, the secured party	711
of the actual purchaser, or an agent or custodian for the	712
purchaser or secured party. The county treasurer also shall	713
transfer the tax certificates to the certificate holder and, upon	714
presentation to the treasurer of instructions signed by the	715
certificate purchaser or purchasers, shall record in the tax	716
certificate register the name and address of any secured party of	717
the certificate purchaser or purchasers having a security interest	718
in the tax certificate. Upon the transfer of the tax	719
certificates, the county treasurer shall creditapportion the part	720
of the cash proceeds from the sale representing taxes, penalties,	721
and interest among the several taxing districts in the same	722
proportion that the amount of taxes levied by each district	723
against the certificate parcels in the preceding tax year bears to	724
the taxes levied by all such districts against the certificate	725
parcels in the preceding tax year, and credit the part of the	726
proceeds representing assessments and other charges to the items	727
of taxes, assessments, penalties, interest, and charges in the	728
order in which those items became due. If the cash proceeds from	729
the sale are not sufficient to fully satisfy, in the order in	730
which it became due, an itemthe items of outstanding delinquent	731
taxes, assessments, penalties, interest, and charges on the	732
certificate parcels against which tax certificates were sold, the	733
county treasurer shall credit the cash proceeds to such items pro	734
rata based upon the proportion that each such item of delinquent	735
taxes, assessments, penalties, interest, and charges bears to the	736
aggregate of all such items, or by any other method that the	737
county treasurer, in the treasurer's sole discretion, determines	738
is equitable. Upon completion of the sale of the tax	739
certificates, the delinquent taxes, assessments, penalties, and	740
interest that make up the certificate purchase price are	741
transferred, and the superior lien of the state and its taxing	742
districts for those taxes, assessments, penalties, and interest is	743
conveyed intact to the certificate holder or holders.	744

(H) If a tax certificate is offered for sale under this	745
section but is not sold, the county treasurer may strike the	746
corresponding certificate parcel from the list of parcels selected	747
for tax certificate sales. The lien for taxes, assessments,	748
charges, penalties, and interest against a parcel stricken from	749
the list thereafter may be foreclosed in the manner prescribed by	750
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,	751
prior to the institution of such proceedings against the parcel,	752
the county treasurer restores the parcel to the list of parcels	753
selected for tax certificate sales.	754

(I) Neither a certificate holder nor its secured party, if	755
any, shall be liable for damages arising from a violation of	756
sections 3737.87 to 3737.891 or Chapter 3704, 3734., 3745., 3746.,	757
3750., 3751., 3752., 6109., or 6111. of the Revised Code, or a	758
rule adopted or order, permit, license, variance, or plan approval	759
issued under any of those chapters, that is or was committed by	760
another person in connection with the parcel for which the tax	761
certificate is held.	762

(J) When selling a tax certificate under this section, the	763
county treasurer may negotiate with the purchaser of the	764
certificate for a fee paid by the purchaser to the treasurer to	765
reimburse the treasurer for any part or all of the treasurer's	766
costs of preparing for and administering the sale of the tax	767
certificate. Such fee, if any, shall be added to the certificate	768
purchase price of the certificate and shall be paid by the	769
purchaser on the date of delivery of the tax certificate. The	770
treasurer shall deposit the fee in the county treasury to the	771
credit of the tax certificate administration fund.	772

(K) After selling tax certificates under this section, the	773
county treasurer shall send written notice by certified or	774
registered mail to the last known address of the owner of the	775
certificate parcel. The notice shall inform the owner that a tax	776
certificate with respect to such owner's parcel was sold and shall	777
describe the owner's options to redeem the parcel, including	778
entering into a redemption payment plan under division (C)(2) of	779
section 5721.38 of the Revised Code.	780

Sec. 5722.03.  (A) On and after the effective date of an	781
ordinance or resolution adopted pursuant to section 5722.02 of the	782
Revised Code, nonproductive land within an electing subdivision's	783
boundaries that the subdivision wishes to acquire and that has	784
been advertised and offered for sale pursuant to a foreclosure	785
proceeding as provided in section 323.25 or 5721.18 of the Revised	786
Code, but is not sold for want of a minimum bid, shall be sold to	787
the electing subdivision in the manner set forth in this section.	788

(B) Upon receipt of an ordinance or resolution under section	789
5722.02 of the Revised Code, the county prosecuting attorney shall	790
compile and deliver to the electing subdivision a list of all	791
delinquent land within the electing subdivision with respect to	792
which a foreclosure proceeding pursuant to section 323.25 or	793
5721.18 of the Revised Code has been instituted and is pending.	794
The prosecuting attorney shall notify the electing subdivision of	795
the identity of all delinquent land within the subdivision	796
whenever a foreclosure proceeding pursuant to section 323.25 or	797
5721.18 of the Revised Code is commenced with respect to that	798
land.	799

(C) The electing subdivision shall select from such lists	800
the delinquent lands that constitute nonproductive lands that it	801
wishes to acquire, and shall notify the prosecuting attorney of	802
its selection prior to the advertisement and sale of the	803
nonproductive lands pursuant to such a foreclosure proceeding.	804
Notwithstanding the sales price provisions to the contrary in	805
division (A) of section 323.28 or in divisions (A)(1) and (C) of	806
section 5721.19 of the Revised Code, selected nonproductive lands	807
subject to a foreclosure proceeding pursuant to section 323.25 or	808
5721.18 of the Revised Code shall be advertised for sale and be	809
sold, without appraisal, for not less than the amount determined	810
under division (A)(1) of section 323.28 of the Revised Code in the	811
case of selected nonproductive lands subject to a foreclosure	812
proceeding pursuant to section 323.25 of the Revised Code, or the	813
amount determined under division (A)(2) of section 5721.19 in the	814
case of selected nonproductive lands subject to a foreclosure	815
proceeding pursuant to section 5721.18 of the Revised Code. All	816
nonproductive lands so selected, when advertised for sale pursuant	817
to a foreclosure proceeding, shall be advertised separately from	818
the advertisement applicable to other delinquent lands.	819
Notwithstanding division (A) of section 5721.191 of the Revised	820
Code, the minimum amount for which selected nonproductive lands	821
subject to a foreclosure proceeding pursuant to section 5721.18 of	822
the Revised Code will be sold, as specified in the advertisement	823
for sale, shall equal the sum of the taxes, assessments, charges,	824
penalties, interest, and costs due on the parcel as determined	825
under division (A)(2) of section 5721.19 of the Revised Code.	826
Notwithstanding provisions to the contrary in division (A) of	827
section 323.28 of the Revised Code, the minimum amount for which	828
selected nonproductive lands subject to a foreclosure proceeding	829
pursuant to section 323.25 of the Revised Code will be sold, as	830
specified in the advertisement for sale, shall equal the amount	831
specified in division (A)(1) of section 323.28 of the Revised	832
Code. The advertisement relating to the selected nonproductive	833
lands also shall include a statement that the lands have been	834
determined by the electing subdivision to be nonproductive lands	835
and that, if at a foreclosure sale no bid for the appropriate	836
amount specified in this division is received, such lands shall be	837
sold to the electing subdivision.	838

(D) If any nonproductive land selected by an electing	839
subdivision is advertised and offered for sale at two sales	840
pursuant to this section but is not sold for want of a minimum	841
bid, the electing subdivision that selected the nonproductive land	842
shall be deemed to have submitted the winning bid at the second	843
sale for the land, and the land is deemed sold to the electing	844
subdivision for no consideration other than the fee charged under	845
division (F) of this section. If both a county and a township	846
within that county have adopted a resolution pursuant to section	847
5722.02 of the Revised Code and both subdivisions select the same	848
parcel or parcels of land, the subdivision that first notifies the	849
prosecuting attorney of such selection shall be the electing	850
subdivision deemed to have submitted the winning bid under this	851
division. The officer conducting the sale shall announce the bid	852
of the electing subdivision at the sale and shall report the	853
proceedings to the court for confirmation of sale.	854

(E) Upon the sale of any nonproductive land to an electing	855
subdivision, the county auditor shall charge the costs, as	856
determined by the court, incurred in the foreclosure proceeding	857
instituted under section 323.25 or 5721.18 of the Revised Code and	858
applicable to the nonproductive land to the taxing districts,	859
including the electing subdivision, in direct proportion to their	860
interest in the taxes, assessments, charges, penalties, and	861
interest on the nonproductive land due and payable at the time the	862
land was sold pursuant to the foreclosure proceeding. The interest	863
of each taxing district in the taxes, assessments, charges,	864
penalties, and interest on the nonproductive land shall bear the	865
same proportion to the amount of those taxes, assessments,	866
charges, penalties, and interest that the amount of taxes levied	867
by each district against the nonproductive land in the preceding	868
tax year bears to the taxes levied by all such districts against	869
the nonproductive land in the preceding tax year. In making a	870
semiannual apportionment of funds, the auditor shall retain at the	871
next apportionment the amount charged to each such taxing	872
district.	873

(F) Unless the nonproductive land is redeemed pursuant to	874
section 323.31 or 5721.25 of the Revised Code, upon the filing of	875
the entry of confirmation of sale, the officer conducting the sale	876
shall execute and file for recording a deed conveying title to the	877
land and, once the deed has been recorded, deliver the deed to the	878
electing subdivision; thereupon, title to the land is	879
incontestable in the electing subdivision and free and clear of	880
all liens and encumbrances, except those easements and covenants	881
of record running with the land and created prior to the time at	882
which the taxes or assessments, for the nonpayment of which the	883
land is sold at foreclosure, became due and payable. At the time	884
of the sale, the officer shall collect and the electing	885
subdivision shall pay the fee required by law for transferring and	886
recording of deeds.	887

The title is not invalid because of any irregularity,	888
informality, or omission of any proceedings under section 323.25,	889
this chapter, or Chapter 5721. of the Revised Code, or in any	890
processes of taxation, if such irregularity, informality, or	891
omission does not abrogate any provision of such chapters for	892
notice to holders of title, lien, or mortgage to, or other	893
interests in, the foreclosed lands.	894

Sec. 5722.04.  (A) Upon receipt of an ordinance or	895
resolution adopted pursuant to section 5722.02 of the Revised	896
Code, the county auditor shall deliver to the electing subdivision	897
a list of all delinquent lands within an electing subdivision's	898
boundaries that have been forfeited to the state pursuant to	899
section 5723.01 of the Revised Code and thereafter shall notify	900
the electing subdivision of any additions to or deletions from	901
such list.	902

The electing subdivision shall select from such lists the	903
forfeited lands that constitute nonproductive lands that the	904
subdivision wishes to acquire, and shall notify the county auditor	905
of its selection prior to the advertisement and sale of such	906
lands. Notwithstanding the sales price provisions of division	907
(A)(1) of section 5723.06 of the Revised Code, the selected	908
nonproductive lands shall be advertised for sale and be sold to	909
the highest bidder for an amount at least sufficient to pay the	910
amount determined under division (A)(2) of section 5721.16 of the	911
Revised Code. All nonproductive lands forfeited to the state and	912
selected by an electing subdivision, when advertised for sale	913
pursuant to the relevant procedures set forth in Chapter 5723. of	914
the Revised Code, shall be advertised separately from the	915
advertisement applicable to other forfeited lands. The	916
advertisement relating to the selected nonproductive lands also	917
shall include a statement that the lands have been selected by the	918
electing subdivision as nonproductive lands that it wishes to	919
acquire and that, if at the forfeiture sale no bid for the sum of	920
the taxes, assessments, charges, penalties, interest, and costs	921
due on the parcel as determined under division (A)(1)(a) of	922
section 5723.06 of the Revised Code is received, the lands shall	923
be sold to the electing subdivision.	924

(B) If any nonproductive land that has been forfeited to the	925
state and selected by an electing subdivision is advertised and	926
offered for sale by the auditor pursuant to Chapter 5723. of the	927
Revised Code, but no minimum bid is received, the electing	928
subdivision shall be deemed to have submitted the winning bid, and	929
the land is deemed sold to the electing subdivision for no	930
consideration other than the fee charged under division (C) of	931
this section. If both a county and a township in that county have	932
adopted a resolution pursuant to section 5722.02 of the Revised	933
Code and both subdivisions select the same parcel or parcels of	934
land, the subdivision that first notifies the county auditor of	935
such selection shall be the electing subdivision deemed to have	936
submitted the winning bid under this division.	937

The auditor shall announce the bid at the sale and shall	938
declare the selected nonproductive land to be sold to the electing	939
subdivision. The auditor shall deliver to the electing	940
subdivision a certificate of sale.	941

(C) On the returning of the certificate of sale to the	942
auditor, the auditor shall execute and file for recording a deed	943
conveying title to the selected nonproductive land and, once the	944
deed has been recorded, deliver it to the electing subdivision.	945
Thereupon, all previous title is extinguished, and the title in	946
the electing subdivision is incontestable and free and clear from	947
all liens and encumbrances, except taxes and special assessments	948
that are not due at the time of the sale and any easements and	949
covenants of record running with the land and created prior to the	950
time at which the taxes or assessments, for the nonpayment of	951
which the nonproductive land was forfeited, became due and	952
payable. At the time of the sale, the auditor shall collect and	953
the electing subdivision shall pay the fee required by law for	954
transferring and recording of deeds.	955

Upon delivery of a deed conveying any nonproductive land to	956
an electing subdivision, the county auditor shall charge all costs	957
incurred in any proceeding instituted under section 5721.14 or	958
5721.18 of the Revised Code or incurred as a result of the	959
forfeiture and sale of the nonproductive land to the taxing	960
districts, including the electing subdivision, in direct	961
proportion to their interest in the taxes, assessments, charges,	962
interest, and penalties on the nonproductive land due and payable	963
at the time the land was sold at the forfeiture sale. The interest	964
of each taxing district in the taxes, assessments, charges,	965
penalties, and interest on the nonproductive land shall bear the	966
same proportion to the amount of those taxes, assessments,	967
charges, penalties, and interest that the amount of taxes levied	968
by each district against the nonproductive land in the preceding	969
tax year bears to the taxes levied by all such districts against	970
the nonproductive land in the preceding tax year. In making a	971
semiannual apportionment of funds, the auditor shall retain at the	972
next apportionment the amount charged to each such taxing	973
district.	974

Section 2.  That existing sections 318,45, 319.50, 321.31,	975
323.31, 5719.05, 5721.19, 5721.25, 5721.32, 5721.33, 5722.03, and	976
5722.04 of the Revised Code are hereby repealed.	977