SENATOR Spada

To amend sections 319.45, 319.50, 321.31, 323.31,

1

5705.03, 5719.05, 5721.19, 5721.25, 5721.32,

2

5721.33, 5722.03, and 5722.04 of the Revised Code

3

to require delinquent property tax collections to

4

be distributed among taxing districts in proportion

5

to current tax rates, rather than the rates in

6

effect while the taxes were outstanding, and to

7

require that a county auditor's tax valuation

8

certification be issued ten days after requested

9

and be filed with any resolution or ordinance

10

certified to a county board of elections by a

11

taxing authority.

12

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

Section 1.  That sections 319.45, 319.50, 321.31, 323.31,	13
5705.03, 5719.05, 5721.19, 5721.25, 5721.32, 5721.33, 5722.03, and	14
5722.04 of the Revised Code be amended to read as follows:	15

Sec. 319.45.  In making the settlement required by sections	16
319.43 and 319.44 of the Revised Code, the county auditor shall	17
carefully examine the tax duplicate and ascertain, from the	18
entries of taxes, interest, and penalty paid in whole or in part,	19
and from such other sources of information as are within histhe	20
auditor's reach, the true amount collected by the county treasurer	21
on account of each of the several taxes charged on such duplicate,	22
the amount remaining in the hands of the treasurer belonging	23
payable to each fund, and shall give to the treasurer separate	24
certificates, in duplicate, of the separate sums found to have	25
been collected by himthe treasurer.	26

In making each of those settlements, the county auditor shall	27
apportion any delinquent taxes, penalties, and interest among the	28
several taxing districts in the same proportions that the amount	29
of real and public utility property taxes levied by each district	30
in the preceding tax year bears to the amount of real and public	31
utility property taxes levied by all such districts in the	32
preceding tax year.	33

Sec. 319.50.  (A) In making each June settlement required by	34
section 319.49 of the Revised Code, the county auditor shall	35
carefully examine the duplicate certificates and receipts for the	36
advance payment of taxes and ascertain from such certificates and	37
receipts, and from such other sources of information as are within	38
histhe auditor's reach, the true amount collected by the county	39
treasurer on account of each of the several taxes reported	40
thereby, and the amount remaining in the hands of the treasurer	41
belongingpayable to each fund, and shall give the treasurer	42
separate certificates, in duplicate, of the separate sums found to	43
have been received by himthe treasurer.	44

(B) In making each October settlement required by such	45
section, the auditor shall carefully examine and ascertain from	46
the entries of taxes, interest, and penalties paid in part, and	47
from such other sources of information as are within histhe	48
auditor's reach, the true amount collected by the treasurer on	49
account of each of the several taxes charged on the duplicates,	50
and the amount remaining in the hands of the treasurer belonging	51
payable to each fund, and shall give the treasurer separate	52
certificates, in duplicate, of the separate sums found to have	53
been collected by himthe treasurer.	54

(C) In making either settlement required under section 319.49	55
of the Revised Code, the county auditor shall apportion delinquent	56
taxes, penalties, and interest among the several taxing districts	57
in the same proportion that the amount of taxes levied by the	58
district against the delinquent property in the preceding tax year	59
bears to the taxes levied by all such districts against the	60
property in the preceding tax year, and shall apportion	61
assessments and other charges among the taxing districts in the	62
order in which they became due.	63

(D) Within ten days after he has mademaking each settlement	64
provided for in this section, the auditor shall transmit to the	65
tax commissioner a duplicate of each of the several certificates	66
and abstracts required to be made in such settlements.	67

Sec. 321.31.  Immediately after each settlement with the	68
county auditor, on demand, and on presentation of the warrant of	69
the auditor therefor, the county treasurer shall pay to the	70
township clerk, or the treasurer of a municipal corporation,	71
school district, or any board authorized by law to receive the	72
funds or proceeds of any special tax levy, or other properly	73
designated officers delegated by the boards and subdivisions to	74
receive such funds or proceeds, all moneys in the county treasury	75
belongingpayable to such boards and subdivisions. Delinquent	76
taxes, interest, and penalties are payable in the proportions	77
prescribed in section 319.45 of the Revised Code.	78

Sec. 323.31.  (A) A person who owns agricultural real	79
property or owns and occupies residential real property or a	80
manufactured or mobile home that does not have an outstanding tax	81
lien certificate or judgment of foreclosure against it, and a	82
person who is a vendee of such property under a purchase agreement	83
or land contract and who occupies the property, shall have at	84
least one opportunity to pay the delinquent or unpaid current	85
taxes charged against the property by entering into a written	86
delinquent tax contract with the county treasurer in a form	87
prescribed or approved by the tax commissioner. Subsequent	88
opportunities to enter into a delinquent tax contract shall be at	89
the county treasurer's sole discretion.	90

The treasurer may enter into a delinquent tax contract with	91
an owner or vendee of real property, other than residential real	92
property or a manufactured or mobile home that is occupied by the	93
owner, and other than agricultural real property.	94

The delinquent tax contract may be entered into at any time	95
prior to the commencement of foreclosure proceedings by the county	96
treasurer and the county prosecuting attorney pursuant to section	97
323.25 of the Revised Code or by the county prosecuting attorney	98
pursuant to section 5721.18 of the Revised Code, the commencement	99
of foreclosure proceedings by a private attorney pursuant to	100
section 5721.37 of the Revised Code, the commencement of	101
foreclosure and forfeiture proceedings pursuant to section 5721.14	102
of the Revised Code, or the commencement of collection proceedings	103
pursuant to division (H) of section 4503.06 of the Revised Code by	104
the filing of a civil action as provided in that division. A	105
duplicate copy of each delinquent tax contract shall be filed with	106
the county auditor, who shall attach the copy to the delinquent	107
land tax certificate, delinquent vacant land tax certificate, or	108
the delinquent manufactured home tax list, or who shall enter an	109
asterisk in the margin next to the entry for the tract or lot on	110
the master list of delinquent tracts, master list of delinquent	111
vacant tracts, or next to the entry for the home on the delinquent	112
manufactured home tax list, prior to filing it with the	113
prosecuting attorney under section 5721.13 of the Revised Code,	114
or, in the case of the delinquent manufactured home tax list,	115
prior to delivering it to the county treasurer under division	116
(H)(2) of section 4503.06 of the Revised Code. If the delinquent	117
tax contract is entered into after the certificate or the master	118
list has been filed with the prosecuting attorney, the treasurer	119
shall file the duplicate copy with the prosecuting attorney.	120

A delinquent tax contract entered into under this division	121
shall provide for the payment of delinquent and unpaid current	122
taxes in installments over a period not to exceed five years after	123
the date of the first payment made under the contract; however, a	124
person entering into a delinquent tax contract who owns and	125
occupies residential real property may request, and the treasurer	126
shall allow, a delinquent tax contract providing for payment in	127
installments over a period of no fewer than two years after the	128
date of the first payment made under the contract.	129

For each delinquent tax contract, the county treasurer shall	130
determine and shall specify in the delinquent tax contract the	131
number of installments, the amount of each installment, and the	132
schedule for payment of the installments. EachThe part of each	133
installment payment representing taxes and penalties and interest	134
thereon shall be apportioned among the several taxing districts in	135
the same proportion that the amount of taxes levied by each	136
district against the entry in the preceding tax year bears to the	137
taxes levied by all such districts against the entry in the	138
preceding tax year. The part of each payment representing	139
assessments and other charges shall be credited to those items in	140
the order in which they became due. Each payment made to a taxing	141
district shall be apportioned among the taxing district's several	142
funds for which taxes or assessments have been assessed and shall	143
be applied to the items of taxes charged in the order in which	144
they became duelevied.	145

When an installment payment is not received by the treasurer	146
when due under a delinquent tax contract or any current taxes or	147
special assessments charged against the property become unpaid,	148
the delinquent tax contract becomes void unless the treasurer	149
permits a new delinquent tax contract to be entered into; if the	150
treasurer does not permit a new delinquent tax contract to be	151
entered into, the treasurer shall certify to the auditor that the	152
delinquent tax contract has become void.	153

Upon receipt of such a certification, the auditor shall	154
destroy the duplicate copy of the voided delinquent tax contract.	155
If such copy has been filed with the prosecuting attorney, the	156
auditor immediately shall deliver the certification to the	157
prosecuting attorney, who shall attach it to the appropriate	158
certificate and the duplicate copy of the voided delinquent tax	159
contract or strike through the asterisk entered in the margin of	160
the master list next to the entry for the tract or lot that is the	161
subject of the voided delinquent tax contract. The prosecuting	162
attorney then shall institute a proceeding to foreclose the lien	163
of the state in accordance with section 323.25 or 5721.18 of the	164
Revised Code or, in the case of delinquent vacant land, a	165
foreclosure proceeding in accordance with section 323.25 or	166
5721.18 of the Revised Code, or a foreclosure and forfeiture	167
proceeding in accordance with section 5721.14 of the Revised Code.	168
In the case of a manufactured or mobile home, the county treasurer	169
shall cause a civil action to be brought as provided under	170
division (H) of section 4503.06 of the Revised Code.	171

(B) If there is an outstanding tax certificate respecting a	172
delinquent parcel under section 5721.32 or 5721.33 of the Revised	173
Code, a written delinquent tax contract may not be entered into	174
under this section. To redeem a tax certificate in installments,	175
the owner or other person seeking to redeem the tax certificate	176
shall enter into a redemption payment plan under division (C) of	177
section 5721.38 of the Revised Code.	178

Sec. 5705.03.  (A) The taxing authority of each subdivision	179
may levy taxes annually, subject to the limitations of sections	180
5705.01 to 5705.47 of the Revised Code, on the real and personal	181
property within the subdivision for the purpose of paying the	182
current operating expenses of the subdivision and acquiring or	183
constructing permanent improvements. The taxing authority of each	184
subdivision and taxing unit shall, subject to the limitations of	185
such sections, levy such taxes annually as are necessary to pay	186
the interest and sinking fund on and retire at maturity the bonds,	187
notes, and certificates of indebtedness of such subdivision and	188
taxing unit, including levies in anticipation of which the	189
subdivision or taxing unit has incurred indebtedness.	190

(B) When a taxing authority determines that it is necessary	191
to levy a tax outside the ten-mill limitation for any purpose	192
authorized by the Revised Code, the taxing authority shall certify	193
to the county auditor a resolution or ordinance requesting that	194
the county auditor certify to the taxing authority the total	195
current tax valuation of the subdivision, and the number of mills	196
required to generate a specified amount of revenue, or the dollar	197
amount of revenue that would be generated by a specified number of	198
mills. The resolution or ordinance shall state the purpose of the	199
tax, whether the tax is an additional levy or a renewal or a	200
replacement of an existing tax, and the section of the Revised	201
Code authorizing submission of the question of the tax. If a	202
subdivision is located in more than one county, the county auditor	203
shall obtain from the county auditor of each other county in which	204
the subdivision is located the current tax valuation for the	205
portion of the subdivision in that county. IfThe county auditor	206
shall issue the certification to the taxing authority within ten	207
days after receiving the taxing authority's resolution or	208
ordinance requesting it.	209

If, upon receiving the certification from the county auditor,	210
the taxing authority proceeds with the submission of the question	211
of the tax to electors, the taxing authority shall certify its	212
resolution or ordinance, accompanied by a copy of the county	213
auditor's certification, to the proper county board of elections	214
in the manner and within the time prescribed by the section of the	215
Revised Code governing submission of the question, and shall	216
include with its certification the rate of the tax levy, expressed	217
in mills for each one dollar in tax valuation as estimated by the	218
county auditor. The county board of elections shall not submit the	219
question of the tax to electors unless a copy of the county	220
auditor's certification accompanies the resolution or ordinance	221
the taxing authority certifies to the board. Before requesting a	222
taxing authority to submmitsubmit a tax levy, any agency or	223
authority authorized to make that request shall first request the	224
certification from the county auditor provided under this section.	225

This division is supplemental to, and not in derogation of,	226
any similar requirement governing the certification by the county	227
auditor of the tax valuation of a subdivision or necessary tax	228
rates for the purposes of the submission of the question of a tax	229
in excess of the ten-mill limitation, including sections 133.18	230
and 5705.195 of the Revised Code.	231

(C) All taxes levied on property shall be extended on the	232
tax duplicate by the county auditor of the county in which the	233
property is located, and shall be collected by the county	234
treasurer of such county in the same manner and under the same	235
laws and rules as are prescribed for the assessment and collection	236
of county taxes. The proceeds of any tax levied by or for any	237
subdivision when received by its fiscal officer shall be deposited	238
in its treasury to the credit of the appropriate fund.	239

Sec. 5719.05.  The county treasurer shall forthwith collect	240
the taxes and penalty on the duplicate delivered to the treasurer	241
by the auditor pursuant to section 5719.04 of the Revised Code and	242
any interest thereon by any of the means provided by law.	243

In addition to any other means provided by law, the treasurer	244
may, after finding that the treasurer is unable to collect the	245
full amount of delinquent taxes, interest, and penalties charged	246
against an entry on the cumulative delinquent tax duplicate in a	247
single payment, enter into a written delinquent tax contract, with	248
the person so charged, for payment of the full amount in	249
installments. The terms of the delinquent tax contract shall	250
include the amount payable and the due date of each installment	251
including the final payment date, which shall be not more than	252
five years after the date of the first payment. The treasurer	253
shall enter upon the margin of the duplicate a notation indicating	254
that the agreement for installment payment has been undertaken. A	255
receipt shall be issued for each payment, and the payment shall be	256
credited on the duplicate on the date paid. Each payment shall be	257
applied to the taxes, interest, and penalties in the same order as	258
each became due andapportioned among the several taxing districts	259
in the same proportion that the amount of taxes levied by each	260
district against the entry in the preceding tax year bears to the	261
taxes levied by all such districts against the entry in the	262
preceding tax year. The payment shall be apportioned among the	263
taxing district's various funds, for which the taxes were levied,	264
at the next succeeding tax settlement. When a payment is not	265
tendered as agreed upon, the delinquent tax contract may be	266
declared void by the treasurer, and the treasurer may proceed to	267
collect the unpaid balance by any means provided by law. The	268
treasurer may permit a new agreement to be undertaken, under the	269
same terms and conditions, but there shall be no requirement that	270
the treasurer do so.	271

Sec. 5721.19.  (A) In its judgment of foreclosure rendered	272
with respect to actions filed pursuant to section 5721.18 of the	273
Revised Code, the court shall enter a finding with respect to each	274
parcel of the amount of the taxes, assessments, charges,	275
penalties, and interest, and the costs incurred in the foreclosure	276
proceeding instituted against it, which are due and unpaid. The	277
court may order each parcel to be sold, without appraisal, for not	278
less than either of the following:	279

(1) The fair market value of the parcel, as determined by	280
the county auditor, plus the costs incurred in the foreclosure	281
proceeding;	282

(2) The total amount of the finding entered by the court,	283
including all taxes, assessments, charges, penalties, and interest	284
payable subsequent to the delivery to the county prosecuting	285
attorney of the delinquent land tax certificate or master list of	286
delinquent tracts and prior to the transfer of the deed of the	287
parcel to the purchaser following confirmation of sale, plus the	288
costs incurred in the foreclosure proceeding. For purposes of	289
determining such amount, the county treasurer may estimate the	290
amount of taxes, assessments, interest, penalties, and costs that	291
will be payable at the time the deed of the property is	292
transferred to the purchaser.	293

Notwithstanding the minimum sales price provisions of	294
divisions (A)(1) and (2) of this section to the contrary, a parcel	295
sold pursuant to this section shall not be sold for less than the	296
amount described in division (A)(2) of this section if the highest	297
bidder is the owner of record of the parcel immediately prior to	298
the judgment of foreclosure or a member of the following class of	299
parties connected to that owner: a member of that owner's	300
immediate family, a person with a power of attorney appointed by	301
that owner who subsequently transfers the parcel to the owner, a	302
sole proprietorship owned by that owner or a member of that	303
owner's immediate family, or a partnership, trust, business trust,	304
corporation, or association in which the owner or a member of the	305
owner's immediate family owns or controls directly or indirectly	306
more than fifty per cent. If a parcel sells for less than the	307
amount described in division (A)(2) of this section, the officer	308
conducting the sale shall require the buyer to complete an	309
affidavit stating that the buyer is not the owner of record	310
immediately prior to the judgment of foreclosure or a member of	311
the specified class of parties connected to that owner, and the	312
affidavit shall become part of the court records of the	313
proceeding. If the county auditor discovers within three years	314
after the date of the sale that a parcel was sold to that owner or	315
a member of the specified class of parties connected to that owner	316
for a price less than the amount so described, and if the parcel	317
is still owned by that owner or a member of the specified class of	318
parties connected to that owner, the auditor within thirty days	319
after such discovery shall add the difference between that amount	320
and the sale price to the amount of taxes that then stand charged	321
against the parcel and is payable at the next succeeding date for	322
payment of real property taxes. As used in this paragraph,	323
"immediate family" means a spouse who resides in the same	324
household and children.	325

(B) Each parcel affected by the court's finding shall be	326
separately sold, unless the court orders any of such parcels to be	327
sold together.	328

Each parcel shall be advertised and sold by the officer to	329
whom the order of sale is directed in the manner provided by law	330
for the sale of real property on execution. The advertisement for	331
sale of each parcel shall be published once a week for three	332
consecutive weeks and shall include the date on which a second	333
sale will be conducted if no bid is accepted at the first sale.	334
Any number of parcels may be included in one advertisement.	335

The notice of the advertisement shall be substantially in the	336
form of the notice set forth in section 5721.191 of the Revised	337
Code. In any county that has adopted a permanent parcel number	338
system, the parcel may be described in the notice by parcel number	339
only, instead of also with a complete legal description, if the	340
prosecuting attorney determines that the publication of the	341
complete legal description is not necessary to provide reasonable	342
notice of the foreclosure sale to potential bidders. If the	343
complete legal description is not published, the notice shall	344
indicate where the complete legal description may be obtained.	345

(C)(1) Whenever the officer charged to conduct the sale	346
offers any parcel for sale and no bids are made equal to the	347
lesser of the amounts described in divisions (A)(1) and (2) of	348
this section, the officer shall adjourn the sale of the parcel to	349
the second date that was specified in the advertisement of sale.	350
The second date shall be not less than two weeks or more than six	351
weeks from the day on which the parcel was first offered for sale.	352
The second sale shall be held at the same place and commence at	353
the same time as set forth in the advertisement of sale. The	354
officer shall offer any parcel not sold at the first sale. Upon	355
the conclusion of any sale, or if any parcel remains unsold after	356
being offered at two sales, the officer conducting the sale shall	357
report the results to the court.	358

(2)(a) If a parcel remains unsold after being offered at two	359
sales, or if a parcel sells at any sale but the amount of the	360
price is less than the costs incurred in the proceeding instituted	361
against the parcel under section 5721.18 of the Revised Code, then	362
the clerk of the court shall certify to the county auditor the	363
amount of those costs that remains unpaid. At the next semiannual	364
apportionment of real property taxes that occurs following any	365
such certification, the auditor shall reduce the real property	366
taxes that the auditor otherwise would distribute to each taxing	367
district. In making the reductions, the auditor shall subtract	368
from the otherwise distributable real property taxes to a taxing	369
district an amount that shall be determined by multiplying the	370
certified costs by a fraction the numerator of which shall be the	371
amount of the taxes, assessments, charges, penalties, and interest	372
on the parcel owed to that taxing district at the time the parcel	373
first was offered for sale pursuant to this section, and the	374
denominator of which shall be the total of the taxes, assessments,	375
charges, penalties, and interest on the parcel owed to all the	376
taxing districts at that time. The auditor promptly shall pay to	377
the clerk of the court the amounts of the reductions.	378

(b) If reductions occur pursuant to division (C)(2)(a) of	379
this section, and if at a subsequent time a parcel is sold at a	380
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of	381
the Revised Code, then, notwithstanding other provisions of the	382
Revised Code, except section 5721.17 of the Revised Code,	383
governing the distribution of the proceeds of a foreclosure or	384
forfeiture sale, the proceeds first shall be distributed to	385
reimburse the taxing districts subjected to reductions in their	386
otherwise distributable real property taxes. The distributions	387
shall be based on the same proportions used for purposes of	388
division (C)(2)(a) of this section.	389

(3) The court, in its discretion, may order any parcel not	390
sold pursuant to the original order of sale to be advertised and	391
offered for sale at a subsequent foreclosure sale. For such	392
purpose, the court may direct the parcel to be appraised and fix a	393
minimum price for which it may be sold.	394

(D) Except as otherwise provided in division (B)(1) of	395
section 5721.17 of the Revised Code, upon the confirmation of a	396
sale, the proceeds of the sale shall be applied as follows:	397

(1) The costs incurred in any proceeding filed against the	398
parcel pursuant to section 5721.18 of the Revised Code shall be	399
paid first.	400

(2) Following the payment required by division (D)(1) of	401
this section, the part of the proceeds that is equal to five per	402
cent of the taxes and assessments due shall be deposited in the	403
delinquent tax and assessment collection fund created pursuant to	404
section 321.261 of the Revised Code.	405

(3) Following the payment required by division (D)(2) of	406
this section, the amount found due for taxes, assessments,	407
charges, penalties, and interest shall be paid, including all	408
taxes, assessments, charges, penalties, and interest payable	409
subsequent to the delivery to the county prosecuting attorney of	410
the delinquent land tax certificate or master list of delinquent	411
tracts and prior to the transfer of the deed of the parcel to the	412
purchaser following confirmation of sale. If the proceeds	413
available for distribution pursuant to division (D)(3) of this	414
section are insufficientsufficient to pay the entire amount of	415
those taxes, assessments, charges, penalties, and interest, the	416
portion of the proceeds representing taxes, interest, and	417
penalties shall be paid to each claimant in proportion to the	418
amount of taxes levied by the claimant in the preceding tax year,	419
and the amount representing assessments and other charges shall be	420
paid to each claimant in the order in which they became due. If	421
the proceeds are not sufficient to pay that entire amount, the	422
proportion of the proceeds representing taxes, penalties, and	423
interest shall be paid to each claimant in the same proportion to	424
that the amount of those taxes, assessments, charges, penalties,	425
and interest that each is duelevied by the claimant against the	426
parcel in the preceding tax year bears to the taxes levied by all	427
such claimants against the parcel in the preceding tax year, and	428
the proportion of the proceeds representing items of assessments	429
and other charges shall be credited to those items in the order in	430
which they became due.	431

(E) If the proceeds from the sale of a parcel are	432
insufficient to pay in full the amount of the taxes, assessments,	433
charges, penalties, and interest which are due and unpaid; the	434
costs incurred in the foreclosure proceeding instituted against it	435
which are due and unpaid; and, if division (B)(1) of section	436
5721.17 of the Revised Code is applicable, any notes issued by a	437
receiver pursuant to division (F) of section 3767.41 of the	438
Revised Code and any receiver's lien as defined in division (C)(4)	439
of section 5721.18 of the Revised Code, the court, pursuant to	440
section 5721.192 of the Revised Code, may enter a deficiency	441
judgment against the owner of record of the parcel for the unpaid	442
amount. If that owner of record is a corporation, the court may	443
enter the deficiency judgment against the stockholder holding a	444
majority of that corporation's stock.	445

If after distribution of proceeds from the sale of the parcel	446
under division (D) of this section the amount of proceeds to be	447
applied to pay the taxes, assessments, charges, penalties,	448
interest, and costs is insufficient to pay them in full, and the	449
court does not enter a deficiency judgment against the owner of	450
record pursuant to this division, the taxes, assessments, charges,	451
penalties, interest, and costs shall be deemed satisfied.	452

(F)(1) Upon confirmation of a sale, a spouse of the party	453
charged with the delinquent taxes or assessments shall thereby be	454
barred of the right of dower in the property sold, though such	455
spouse was not a party to the action. No statute of limitations	456
shall apply to such action. When the land or lots stand charged	457
on the tax duplicate as certified delinquent, it is not necessary	458
to make the state a party to the foreclosure proceeding, but the	459
state shall be deemed a party to such action through and be	460
represented by the county treasurer.	461

(2) Except as otherwise provided in divisions (F)(3) and (G)	462
of this section, unless such land or lots were previously redeemed	463
pursuant to section 5721.25 of the Revised Code, upon the filing	464
of the entry of confirmation of sale, the title to such land or	465
lots shall be incontestable in the purchaser and shall be free and	466
clear of all liens and encumbrances, except a federal tax lien	467
notice of which is properly filed in accordance with section	468
317.09 of the Revised Code prior to the date that a foreclosure	469
proceeding is instituted pursuant to division (B) of section	470
5721.18 of the Revised Code and the easements and covenants of	471
record running with the land or lots that were created prior to	472
the time the taxes or assessments, for the nonpayment of which the	473
land or lots are sold at foreclosure, became due and payable.	474

(3) When proceedings for foreclosure are instituted under	475
division (C) of section 5721.18 of the Revised Code, unless the	476
land or lots were previously redeemed pursuant to section 5721.25	477
of the Revised Code, upon the filing of the entry of confirmation	478
of sale, the title to such land or lots shall be incontestable in	479
the purchaser and shall be free of any receiver's lien as defined	480
in division (C)(4) of section 5721.18 of the Revised Code and,	481
except as otherwise provided in division (G) of this section, the	482
liens for land taxes, assessments, charges, interest, and	483
penalties for which the lien was foreclosed and in satisfaction of	484
which the property was sold. All other liens and encumbrances	485
with respect to the land or lots shall survive the sale.	486

(4) The title shall not be invalid because of any	487
irregularity, informality, or omission of any proceedings under	488
this chapter, or in any processes of taxation, if such	489
irregularity, informality, or omission does not abrogate the	490
provision for notice to holders of title, lien, or mortgage to, or	491
other interests in, such foreclosed lands or lots, as prescribed	492
in this chapter.	493

(G) If a parcel is sold under this section for the amount	494
described in division (A)(2) of this section, and the county	495
treasurer's estimate exceeds the amount of taxes, assessments,	496
interest, penalties, and costs actually payable when the deed is	497
transferred to the purchaser, the officer who conducted the sale	498
shall refund to the purchaser the difference between the estimate	499
and the amount actually payable. If the amount of taxes,	500
assessments, interest, penalties, and costs actually payable when	501
the deed is transferred to the purchaser exceeds the county	502
treasurer's estimate, the officer shall certify the amount of the	503
excess to the treasurer, who shall enter that amount on the real	504
and public utility property tax duplicate opposite the property;	505
the amount of the excess shall be payable at the next succeeding	506
date prescribed for payment of taxes in section 323.12 of the	507
Revised Code.	508

(H) If a parcel is sold under this section, the officer who	509
conducted the sale shall collect the recording fee from the	510
purchaser at the time of the sale and, following confirmation of	511
the sale, shall prepare and record the deed conveying title to the	512
parcel to the purchaser.	513

Sec. 5721.25.  All delinquent land upon which the taxes,	514
assessments, penalties, interest, or charges have become	515
delinquent may be redeemed before foreclosure proceedings have	516
been instituted or, if proceedings have been instituted, before	517
the filing of an entry of confirmation of sale pursuant to such	518
proceedings, by tendering to the county treasurer an amount	519
sufficient to pay the taxes, assessments, penalties, interest, and	520
charges then due and unpaid and the costs incurred in any	521
proceeding instituted against such land under section 5721.18 of	522
the Revised Code as determined by the court.	523

After a proceeding has been instituted but before a judgment	524
of foreclosure has been rendered with respect to delinquent land,	525
any person entitled to redeem the land who has not previously	526
defaulted on a delinquent tax contract under section 323.31 of the	527
Revised Code with respect to that delinquent land may enter into a	528
delinquent tax contract with the county treasurer for the payment	529
of the taxes, assessments, penalties, interest, and charges found	530
to be due and unpaid on such land, together with the costs	531
incurred in the proceeding as determined by the court. The	532
execution of a delinquent tax contract shall not stop the	533
prosecution of a proceeding to judgment. The delinquent tax	534
contract shall be paid as prescribed by section 323.31 of the	535
Revised Code over a period not to exceed five years after the date	536
of the first payment made under the contract. The court shall	537
retain jurisdiction over the delinquent land until the total	538
amount set forth in the delinquent tax contract is paid,	539
notwithstanding any conveyance of the land to another owner during	540
the period that the delinquent tax contract is outstanding.	541

If any payment under a delinquent tax contract is not paid	542
when due, the county treasurer shall, at the time the payment is	543
due and unpaid, advise the court rendering the judgment of	544
foreclosure, and the court shall order such land sold for the	545
amount of taxes, assessments, penalties, interest, and charges	546
then due and owing on such land in the manner provided in section	547
5721.19 of the Revised Code.	548

Upon the receipt of each payment pursuant to any delinquent	549
tax contract, the county treasurer shall enter the amount of such	550
payment on the tax duplicate, crediting it to the items of taxes,	551
assessments, penalties, interest, and charges in the order in	552
which such items became due. Uponand, upon request, the county	553
treasurer shall give a receipt for the amount paid to the person	554
paying it,. The receipt shall be in the form prescribed by the	555
tax commissioner.	556

The portion of the amount tendered under this section	557
representing taxes and penalties and interest thereon shall be	558
apportioned among the several taxing districts in the same	559
proportion that the amount of taxes levied by each district	560
against the delinquent property in the preceding tax year bears to	561
the taxes levied by all such districts against the property in the	562
preceding tax year. The portion of the payment representing	563
assessments and other charges shall be credited to those items in	564
the order in which they became due.	565

Sec. 5721.32.  (A) The sale of tax certificates by public	566
auction may be conducted at any time after completion of the	567
advertising of the sale under section 5721.31 of the Revised Code,	568
on the date and at the time and place designated in the	569
advertisements, and may be continued from time to time as the	570
county treasurer directs. The county treasurer may offer the tax	571
certificates for sale in blocks of tax certificates, consisting of	572
any number of tax certificates as determined by the county	573
treasurer.	574

(B)(1) The sale of tax certificates under this section shall	575
be conducted at a public auction by the county treasurer or a	576
designee of the county treasurer.	577

(2) No person shall be permitted to bid without completing a	578
bidder registration form, in the form prescribed by the tax	579
commissioner, and filing the form with the county treasurer prior	580
to the start of the auction, together with remittance of a	581
registration fee, in cash, of five hundred dollars. The bidder	582
registration form shall include a tax identification number of the	583
registrant. The registration fee is refundable at the end of	584
bidding on the day of the auction, unless the registrant is the	585
winning bidder for one or more tax certificates or one or more	586
blocks of tax certificates, in which case the fee may be applied	587
toward the deposit required by this section.	588

(C) At the auction, the county treasurer or the treasurer's	589
designee or agent shall begin the bidding at eighteen per cent per	590
year simple interest, and accept lower bids in even increments of	591
one-fourth of one per cent to the rate of zero per cent. The	592
county treasurer, designee, or agent shall award the tax	593
certificate to the person bidding the lowest certificate rate of	594
interest.	595

(D) The winning bidder shall pay the county treasurer a cash	596
deposit of at least ten per cent of the certificate purchase price	597
not later than the close of business on the day of the sale. The	598
winning bidder shall pay the balance and the fee required under	599
division (H) of this section not later than five business days	600
after the day on which the certificate is sold. If the winning	601
bidder fails to pay the balance and fee within the prescribed	602
time, the bidder forfeits the deposit, and the county treasurer	603
shall retain the tax certificate and may attempt to sell it at any	604
auction conducted at a later date. The county treasurer shall	605
deposit the forfeited deposit in the county treasury to the credit	606
of the tax certificate administration fund.	607

(E) Upon receipt of the full payment of the certificate	608
purchase price from the purchaser, the county treasurer shall	609
issue the tax certificate and record the tax certificate sale by	610
marking on the tax certificate and into a tax certificate	611
register, the certificate purchase price, the certificate rate of	612
interest, the date the certificate was sold, and the name and	613
address of the certificate holder, which may be, upon receipt of	614
instructions from the purchaser, the secured party of the actual	615
purchaser, or an agent or custodian for the purchaser or secured	616
party. The county treasurer also shall transfer the tax	617
certificate to the certificate holder and, upon presentation to	618
the treasurer of instructions signed by the certificate purchaser,	619
shall record in the tax certificate register the name and address	620
of any secured party of the certificate purchaser having a	621
security interest in the tax certificate. Upon the transfer of a	622
tax certificate, the county treasurer shall creditapportion the	623
part of the proceeds from the sale representing taxes, penalties,	624
and interest among the several taxing districts in the same	625
proportion that the amount of taxes levied by each district	626
against the certificate parcel in the preceding tax year bears to	627
the taxes levied by all such districts against the certificate	628
parcel in the preceding tax year, and credit the part of the	629
proceeds representing assessments and other charges to the items	630
of taxes, assessments, penalties, interest, and charges in the	631
order in which those items became due. Upon completion of the	632
sale of a tax certificate, the delinquent taxes, assessments,	633
penalties, and interest that make up the certificate purchase	634
price are transferred, and the superior lien of the state and its	635
taxing districts for those taxes, assessments, penalties, and	636
interest is conveyed intact to the certificate holder.	637

(F) If a tax certificate is offered for sale under this	638
section but is not sold, the county treasurer may strike the	639
corresponding certificate parcel from the list of parcels selected	640
for tax certificate sales. The lien for taxes, assessments,	641
charges, penalties, and interest against a parcel stricken from	642
the list thereafter may be foreclosed in the manner prescribed by	643
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,	644
prior to the institution of such proceedings against the parcel,	645
the county treasurer restores the parcel to the list of parcels	646
selected for tax certificate sales.	647

(G) A certificate holder shall not be liable for damages	648
arising from a violation of sections 3737.87 to 3737.891 or	649
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or	650
6111. of the Revised Code, or a rule adopted or order, permit,	651
license, variance, or plan approval issued under any of those	652
chapters, that is or was committed by another person in connection	653
with the parcel for which the tax certificate is held.	654

(H) When selling a tax certificate under this section, the	655
county treasurer shall charge a fee to the purchaser of the	656
certificate. The treasurer shall set the fee at a reasonable	657
amount that covers the treasurer's costs of administering the sale	658
of the tax certificate. The treasurer shall deposit the fee in	659
the county treasury to the credit of the tax certificate	660
administration fund.	661

(I) After selling a tax certificate under this section, the	662
county treasurer shall send written notice by certified or	663
registered mail to the owner of the certificate parcel at the	664
owner's last known tax-mailing address. The notice shall inform	665
the owner that the tax certificate was sold, shall describe the	666
owner's options to redeem the parcel, including entering into a	667
redemption payment plan under division (C)(1) of section 5721.38	668
of the Revised Code, and shall name the certificate holder and its	669
secured party, if any.	670

(J) A tax certificate shall not be sold to the owner of the	671
certificate parcel.	672

Sec. 5721.33.  (A) A county treasurer may, in the	673
treasurer's discretion, negotiate the sale of any number of tax	674
certificates with one or more persons, including, without	675
limitation, any premium to be added to or discount to be	676
subtracted from the certificate purchase price for the tax	677
certificates and any other terms of the sale that the county	678
treasurer, in the treasurer's discretion, determines appropriate	679
or necessary for the sale.	680

(B) The sale of tax certificates under this section shall be	681
governed by the criteria established by the county treasurer	682
pursuant to division (E) of this section.	683

(C) The county treasurer may execute a tax certificate	684
sale/purchase agreement and other necessary agreements with a	685
designated purchaser or purchasers to complete a negotiated sale	686
of tax certificates.	687

(D) The tax certificate may be sold at a premium to or	688
discount from the certificate purchase price. The county	689
treasurer may establish as one of the terms of the negotiated sale	690
the portion of the certificate purchase price, plus any applicable	691
premium or less any applicable discount, that the purchaser or	692
purchasers shall pay in cash on the date the tax certificates are	693
sold and the portion, if any, of the certificate purchase price,	694
plus any applicable premium or less any applicable discount, that	695
the purchaser or purchasers shall pay in noncash consideration and	696
the nature of that consideration.	697

The county treasurer shall sell such tax certificates at a	698
certificate purchase price, plus any applicable premium and less	699
any applicable discount, that, in the treasurer's determination,	700
is in the best interests of the county.	701

(E)(1) The county treasurer may promulgate rules governing	702
the eligibility of persons to purchase tax certificates or to	703
otherwise participate in a negotiated sale under this section. The	704
rules may provide for precertification of such persons, including	705
a requirement for disclosure of income, assets, and any other	706
financial information the county treasurer determines appropriate.	707
The rules may also prohibit any person that is delinquent in the	708
payment of any tax to the county or to the state, or that is in	709
default in or on any other obligation to the county or to the	710
state, from purchasing a tax certificate or otherwise	711
participating in a negotiated sale of tax certificates under this	712
section. The eligibility information required shall include the	713
tax identification number of the purchaser and may include the tax	714
identification number of the participant.	715

(2) Any person that intends to purchase a tax certificate in	716
a negotiated sale shall submit an affidavit to the county	717
treasurer that establishes compliance with the applicable	718
eligibility criteria and includes any other information required	719
by the treasurer. Any person that fails to submit such an	720
affidavit is ineligible to purchase a tax certificate. Any person	721
that knowingly submits a false or misleading affidavit shall	722
forfeit any tax certificate or certificates purchased by the	723
person at a sale for which the affidavit was submitted, shall be	724
liable for payment of the full certificate purchase price, plus	725
any applicable premium and less any applicable discount, of the	726
tax certificate or certificates, and shall be disqualified from	727
participating in any tax certificate sale conducted in the county	728
during the next five years.	729

(3) A tax certificate shall not be sold to the owner of the	730
certificate parcel or to any corporation, partnership, or	731
association in which such owner has an interest. No person that	732
purchases a tax certificate in a negotiated sale shall assign or	733
transfer the tax certificate to the owner of the certificate	734
parcel or to any corporation, partnership, or association in which	735
the owner has an interest. Any person that knowingly or	736
negligently transfers or assigns such a tax certificate to the	737
owner of the certificate parcel or to any corporation,	738
partnership, or association in which such owner has an interest	739
shall be liable for payment of the full certificate purchase	740
price, plus any applicable premium and less any applicable	741
discount, and shall not be entitled to a refund of any amount	742
paid. Such tax certificate shall be deemed void and the tax lien	743
sold under such tax certificate shall revert to the county as if	744
no sale of such tax certificate had occurred.	745

(F) The purchaser in a negotiated sale under this section	746
shall deliver the certificate purchase price, plus any applicable	747
premium and less any applicable discount and including any noncash	748
consideration, to the county treasurer not later than the close of	749
business on the date the tax certificates are delivered to the	750
purchaser. The certificate purchase price, plus any applicable	751
premium and less any applicable discount, or portion of the price,	752
that is paid in cash shall be deposited in the county's general	753
fund to the credit of the account to which ad valorem real	754
property taxes are credited and further credited as provided in	755
division (G) of this section. The purchaser shall also pay on the	756
date the tax certificates are delivered to the purchaser the fee,	757
if any, negotiated under division (J) of this section. If the	758
purchaser fails to pay the certificate purchase price, plus any	759
applicable premium and less any applicable discount, and any such	760
fee within the time periods required by this section, the county	761
treasurer shall retain the tax certificate and may attempt to sell	762
it at any auction or negotiated sale conducted at a later date.	763

(G) Upon receipt of the full payment of the certificate	764
purchase price, plus any applicable premium and less any	765
applicable discount, and the negotiated fee, if any, from the	766
purchaser, the county treasurer, or a qualified trustee whom the	767
treasurer has engaged for such purpose, shall issue the tax	768
certificate and record the tax certificate sale by marking on each	769
of the tax certificates sold or, if issued in book-entry form, on	770
the global tax certificate, and marking into a tax certificate	771
register, the certificate purchase price, any premium paid or	772
discount taken, the certificate rate of interest, the date the	773
certificates were sold, and the name and address of the	774
certificate holder or, in the case of issuance of the tax	775
certificates in a book-entry system, of the nominee, which may be,	776
upon receipt of instructions from the purchaser, the secured party	777
of the actual purchaser, or an agent or custodian for the	778
purchaser or secured party. The county treasurer also shall	779
transfer the tax certificates to the certificate holder and, upon	780
presentation to the treasurer of instructions signed by the	781
certificate purchaser or purchasers, shall record in the tax	782
certificate register the name and address of any secured party of	783
the certificate purchaser or purchasers having a security interest	784
in the tax certificate. Upon the transfer of the tax	785
certificates, the county treasurer shall creditapportion the part	786
of the cash proceeds from the sale representing taxes, penalties,	787
and interest among the several taxing districts in the same	788
proportion that the amount of taxes levied by each district	789
against the certificate parcels in the preceding tax year bears to	790
the taxes levied by all such districts against the certificate	791
parcels in the preceding tax year, and credit the part of the	792
proceeds representing assessments and other charges to the items	793
of taxes, assessments, penalties, interest, and charges in the	794
order in which those items became due. If the cash proceeds from	795
the sale are not sufficient to fully satisfy, in the order in	796
which it became due, an itemthe items of outstanding delinquent	797
taxes, assessments, penalties, interest, and charges on the	798
certificate parcels against which tax certificates were sold, the	799
county treasurer shall credit the cash proceeds to such items pro	800
rata based upon the proportion that each such item of delinquent	801
taxes, assessments, penalties, interest, and charges bears to the	802
aggregate of all such items, or by any other method that the	803
county treasurer, in the treasurer's sole discretion, determines	804
is equitable. Upon completion of the sale of the tax	805
certificates, the delinquent taxes, assessments, penalties, and	806
interest that make up the certificate purchase price are	807
transferred, and the superior lien of the state and its taxing	808
districts for those taxes, assessments, penalties, and interest is	809
conveyed intact to the certificate holder or holders.	810

(H) If a tax certificate is offered for sale under this	811
section but is not sold, the county treasurer may strike the	812
corresponding certificate parcel from the list of parcels selected	813
for tax certificate sales. The lien for taxes, assessments,	814
charges, penalties, and interest against a parcel stricken from	815
the list thereafter may be foreclosed in the manner prescribed by	816
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,	817
prior to the institution of such proceedings against the parcel,	818
the county treasurer restores the parcel to the list of parcels	819
selected for tax certificate sales.	820

(I) Neither a certificate holder nor its secured party, if	821
any, shall be liable for damages arising from a violation of	822
sections 3737.87 to 3737.891 or Chapter 3704, 3734., 3745., 3746.,	823
3750., 3751., 3752., 6109., or 6111. of the Revised Code, or a	824
rule adopted or order, permit, license, variance, or plan approval	825
issued under any of those chapters, that is or was committed by	826
another person in connection with the parcel for which the tax	827
certificate is held.	828

(J) When selling a tax certificate under this section, the	829
county treasurer may negotiate with the purchaser of the	830
certificate for a fee paid by the purchaser to the treasurer to	831
reimburse the treasurer for any part or all of the treasurer's	832
costs of preparing for and administering the sale of the tax	833
certificate. Such fee, if any, shall be added to the certificate	834
purchase price of the certificate and shall be paid by the	835
purchaser on the date of delivery of the tax certificate. The	836
treasurer shall deposit the fee in the county treasury to the	837
credit of the tax certificate administration fund.	838

(K) After selling tax certificates under this section, the	839
county treasurer shall send written notice by certified or	840
registered mail to the last known address of the owner of the	841
certificate parcel. The notice shall inform the owner that a tax	842
certificate with respect to such owner's parcel was sold and shall	843
describe the owner's options to redeem the parcel, including	844
entering into a redemption payment plan under division (C)(2) of	845
section 5721.38 of the Revised Code.	846

Sec. 5722.03.  (A) On and after the effective date of an	847
ordinance or resolution adopted pursuant to section 5722.02 of the	848
Revised Code, nonproductive land within an electing subdivision's	849
boundaries that the subdivision wishes to acquire and that has	850
been advertised and offered for sale pursuant to a foreclosure	851
proceeding as provided in section 323.25 or 5721.18 of the Revised	852
Code, but is not sold for want of a minimum bid, shall be sold to	853
the electing subdivision in the manner set forth in this section.	854

(B) Upon receipt of an ordinance or resolution under section	855
5722.02 of the Revised Code, the county prosecuting attorney shall	856
compile and deliver to the electing subdivision a list of all	857
delinquent land within the electing subdivision with respect to	858
which a foreclosure proceeding pursuant to section 323.25 or	859
5721.18 of the Revised Code has been instituted and is pending.	860
The prosecuting attorney shall notify the electing subdivision of	861
the identity of all delinquent land within the subdivision	862
whenever a foreclosure proceeding pursuant to section 323.25 or	863
5721.18 of the Revised Code is commenced with respect to that	864
land.	865

(C) The electing subdivision shall select from such lists	866
the delinquent lands that constitute nonproductive lands that it	867
wishes to acquire, and shall notify the prosecuting attorney of	868
its selection prior to the advertisement and sale of the	869
nonproductive lands pursuant to such a foreclosure proceeding.	870
Notwithstanding the sales price provisions to the contrary in	871
division (A) of section 323.28 or in divisions (A)(1) and (C) of	872
section 5721.19 of the Revised Code, selected nonproductive lands	873
subject to a foreclosure proceeding pursuant to section 323.25 or	874
5721.18 of the Revised Code shall be advertised for sale and be	875
sold, without appraisal, for not less than the amount determined	876
under division (A)(1) of section 323.28 of the Revised Code in the	877
case of selected nonproductive lands subject to a foreclosure	878
proceeding pursuant to section 323.25 of the Revised Code, or the	879
amount determined under division (A)(2) of section 5721.19 in the	880
case of selected nonproductive lands subject to a foreclosure	881
proceeding pursuant to section 5721.18 of the Revised Code. All	882
nonproductive lands so selected, when advertised for sale pursuant	883
to a foreclosure proceeding, shall be advertised separately from	884
the advertisement applicable to other delinquent lands.	885
Notwithstanding division (A) of section 5721.191 of the Revised	886
Code, the minimum amount for which selected nonproductive lands	887
subject to a foreclosure proceeding pursuant to section 5721.18 of	888
the Revised Code will be sold, as specified in the advertisement	889
for sale, shall equal the sum of the taxes, assessments, charges,	890
penalties, interest, and costs due on the parcel as determined	891
under division (A)(2) of section 5721.19 of the Revised Code.	892
Notwithstanding provisions to the contrary in division (A) of	893
section 323.28 of the Revised Code, the minimum amount for which	894
selected nonproductive lands subject to a foreclosure proceeding	895
pursuant to section 323.25 of the Revised Code will be sold, as	896
specified in the advertisement for sale, shall equal the amount	897
specified in division (A)(1) of section 323.28 of the Revised	898
Code. The advertisement relating to the selected nonproductive	899
lands also shall include a statement that the lands have been	900
determined by the electing subdivision to be nonproductive lands	901
and that, if at a foreclosure sale no bid for the appropriate	902
amount specified in this division is received, such lands shall be	903
sold to the electing subdivision.	904

(D) If any nonproductive land selected by an electing	905
subdivision is advertised and offered for sale at two sales	906
pursuant to this section but is not sold for want of a minimum	907
bid, the electing subdivision that selected the nonproductive land	908
shall be deemed to have submitted the winning bid at the second	909
sale for the land, and the land is deemed sold to the electing	910
subdivision for no consideration other than the fee charged under	911
division (F) of this section. If both a county and a township	912
within that county have adopted a resolution pursuant to section	913
5722.02 of the Revised Code and both subdivisions select the same	914
parcel or parcels of land, the subdivision that first notifies the	915
prosecuting attorney of such selection shall be the electing	916
subdivision deemed to have submitted the winning bid under this	917
division. The officer conducting the sale shall announce the bid	918
of the electing subdivision at the sale and shall report the	919
proceedings to the court for confirmation of sale.	920

(E) Upon the sale of any nonproductive land to an electing	921
subdivision, the county auditor shall charge the costs, as	922
determined by the court, incurred in the foreclosure proceeding	923
instituted under section 323.25 or 5721.18 of the Revised Code and	924
applicable to the nonproductive land to the taxing districts,	925
including the electing subdivision, in direct proportion to their	926
interest in the taxes, assessments, charges, penalties, and	927
interest on the nonproductive land due and payable at the time the	928
land was sold pursuant to the foreclosure proceeding. The interest	929
of each taxing district in the taxes, assessments, charges,	930
penalties, and interest on the nonproductive land shall bear the	931
same proportion to the amount of those taxes, assessments,	932
charges, penalties, and interest that the amount of taxes levied	933
by each district against the nonproductive land in the preceding	934
tax year bears to the taxes levied by all such districts against	935
the nonproductive land in the preceding tax year. In making a	936
semiannual apportionment of funds, the auditor shall retain at the	937
next apportionment the amount charged to each such taxing	938
district.	939

(F) Unless the nonproductive land is redeemed pursuant to	940
section 323.31 or 5721.25 of the Revised Code, upon the filing of	941
the entry of confirmation of sale, the officer conducting the sale	942
shall execute and file for recording a deed conveying title to the	943
land and, once the deed has been recorded, deliver the deed to the	944
electing subdivision; thereupon, title to the land is	945
incontestable in the electing subdivision and free and clear of	946
all liens and encumbrances, except those easements and covenants	947
of record running with the land and created prior to the time at	948
which the taxes or assessments, for the nonpayment of which the	949
land is sold at foreclosure, became due and payable. At the time	950
of the sale, the officer shall collect and the electing	951
subdivision shall pay the fee required by law for transferring and	952
recording of deeds.	953

The title is not invalid because of any irregularity,	954
informality, or omission of any proceedings under section 323.25,	955
this chapter, or Chapter 5721. of the Revised Code, or in any	956
processes of taxation, if such irregularity, informality, or	957
omission does not abrogate any provision of such chapters for	958
notice to holders of title, lien, or mortgage to, or other	959
interests in, the foreclosed lands.	960

Sec. 5722.04.  (A) Upon receipt of an ordinance or	961
resolution adopted pursuant to section 5722.02 of the Revised	962
Code, the county auditor shall deliver to the electing subdivision	963
a list of all delinquent lands within an electing subdivision's	964
boundaries that have been forfeited to the state pursuant to	965
section 5723.01 of the Revised Code and thereafter shall notify	966
the electing subdivision of any additions to or deletions from	967
such list.	968

The electing subdivision shall select from such lists the	969
forfeited lands that constitute nonproductive lands that the	970
subdivision wishes to acquire, and shall notify the county auditor	971
of its selection prior to the advertisement and sale of such	972
lands. Notwithstanding the sales price provisions of division	973
(A)(1) of section 5723.06 of the Revised Code, the selected	974
nonproductive lands shall be advertised for sale and be sold to	975
the highest bidder for an amount at least sufficient to pay the	976
amount determined under division (A)(2) of section 5721.16 of the	977
Revised Code. All nonproductive lands forfeited to the state and	978
selected by an electing subdivision, when advertised for sale	979
pursuant to the relevant procedures set forth in Chapter 5723. of	980
the Revised Code, shall be advertised separately from the	981
advertisement applicable to other forfeited lands. The	982
advertisement relating to the selected nonproductive lands also	983
shall include a statement that the lands have been selected by the	984
electing subdivision as nonproductive lands that it wishes to	985
acquire and that, if at the forfeiture sale no bid for the sum of	986
the taxes, assessments, charges, penalties, interest, and costs	987
due on the parcel as determined under division (A)(1)(a) of	988
section 5723.06 of the Revised Code is received, the lands shall	989
be sold to the electing subdivision.	990

(B) If any nonproductive land that has been forfeited to the	991
state and selected by an electing subdivision is advertised and	992
offered for sale by the auditor pursuant to Chapter 5723. of the	993
Revised Code, but no minimum bid is received, the electing	994
subdivision shall be deemed to have submitted the winning bid, and	995
the land is deemed sold to the electing subdivision for no	996
consideration other than the fee charged under division (C) of	997
this section. If both a county and a township in that county have	998
adopted a resolution pursuant to section 5722.02 of the Revised	999
Code and both subdivisions select the same parcel or parcels of	1000
land, the subdivision that first notifies the county auditor of	1001
such selection shall be the electing subdivision deemed to have	1002
submitted the winning bid under this division.	1003

The auditor shall announce the bid at the sale and shall	1004
declare the selected nonproductive land to be sold to the electing	1005
subdivision. The auditor shall deliver to the electing	1006
subdivision a certificate of sale.	1007

(C) On the returning of the certificate of sale to the	1008
auditor, the auditor shall execute and file for recording a deed	1009
conveying title to the selected nonproductive land and, once the	1010
deed has been recorded, deliver it to the electing subdivision.	1011
Thereupon, all previous title is extinguished, and the title in	1012
the electing subdivision is incontestable and free and clear from	1013
all liens and encumbrances, except taxes and special assessments	1014
that are not due at the time of the sale and any easements and	1015
covenants of record running with the land and created prior to the	1016
time at which the taxes or assessments, for the nonpayment of	1017
which the nonproductive land was forfeited, became due and	1018
payable. At the time of the sale, the auditor shall collect and	1019
the electing subdivision shall pay the fee required by law for	1020
transferring and recording of deeds.	1021

Upon delivery of a deed conveying any nonproductive land to	1022
an electing subdivision, the county auditor shall charge all costs	1023
incurred in any proceeding instituted under section 5721.14 or	1024
5721.18 of the Revised Code or incurred as a result of the	1025
forfeiture and sale of the nonproductive land to the taxing	1026
districts, including the electing subdivision, in direct	1027
proportion to their interest in the taxes, assessments, charges,	1028
interest, and penalties on the nonproductive land due and payable	1029
at the time the land was sold at the forfeiture sale. The interest	1030
of each taxing district in the taxes, assessments, charges,	1031
penalties, and interest on the nonproductive land shall bear the	1032
same proportion to the amount of those taxes, assessments,	1033
charges, penalties, and interest that the amount of taxes levied	1034
by each district against the nonproductive land in the preceding	1035
tax year bears to the taxes levied by all such districts against	1036
the nonproductive land in the preceding tax year. In making a	1037
semiannual apportionment of funds, the auditor shall retain at the	1038
next apportionment the amount charged to each such taxing	1039
district.	1040

Section 2.  That existing sections 318,45, 319.50, 321.31,	1041
323.31, 5705.03, 5719.05, 5721.19, 5721.25, 5721.32, 5721.33,	1042
5722.03, and 5722.04 of the Revised Code are hereby repealed.	1043