H. B. No. 294 As Introduced

Representatives Kilbane, Miller, Seitz, Trakas, Latta, Wolpert, C. Evans, Reidelbach, Faber, Cassell, Kearns, Brown, Carano, Hartnett, Boccieri, Perry, Healy, Buehrer

A BILL

To enact sections 323.65, 323.66, 323.67, 323.68, 1
323.69, 323.70, 323.71, 323.72, 323.73, 323.74, 2
and 323.75 of the Revised Code to provide an 3
expedited foreclosure procedure for lands that 4
have had delinquent tax charges for a specified 5
number of years and that are not occupied. 6

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

       Section 1. That sections 323.65, 323.66, 323.67, 323.68, 7
323.69, 323.70, 323.71, 323.72, 323.73, 323.74, and 323.75 of the 8
Revised Code be enacted to read as follows: 9

       Sec. 323.65. As used in sections 323.65 to 323.75 of the 10
Revised Code: 11

       (A) Except as otherwise provided in this section, "abandoned 12
land" means delinquent lands or delinquent vacant lands, whichever 13
is applicable, including any improvements on the lands, that are 14
not occupied and that first appeared on the delinquent tax list 15
compiled under section 5721.03 of the Revised Code at whichever of 16
the following times is applicable: 17

       (1) In the case of lands with structures or improvements 18
affixed on the lands, at least two years prior to the year in 19
which the county treasurer or the county board of revision makes 20
the certification under division (A) of section 323.67 of the 21
Revised Code that the lands are abandoned land suitable for 22
disposition under sections 323.65 to 323.75 of the Revised Code; 23

       (2) In the case of agricultural lands, at least four years 24
prior to the year in which the county treasurer or the county 25
board of revision makes the certification under division (A) of 26
section 323.67 of the Revised Code that the lands are abandoned 27
land suitable for disposition under sections 323.65 to 323.75 of 28
the Revised Code. 29

       (B) "Agricultural land" means lands legally existing on the 30
agricultural real estate tax duplicate, as prescribed in section 31
5713.33 of the Revised Code. 32

       (C) "Clerk of court" means the clerk of the court of common 33
pleas of the county in which specified abandoned land is located. 34

       (D) "Delinquent lands" and "delinquent vacant lands" have the 35
same meanings as in section 5721.01 of the Revised Code. 36

       (E) "Impositions" means delinquent taxes, assessments, 37
penalties, interest, costs, attorney's fees, and other permissible 38
charges against abandoned land. 39

       (F)(1) "Occupy" or "occupied," with respect to a parcel of 40
abandoned land, means, subject to divisions (F)(2) to (4) of this 41
section, any of the following: 42

       (a) To physically inhabit as a dwelling any building, 43
structure, land, or other improvement that is subject to taxation 44
and is located on the parcel; 45

       (b) To actively conduct a trade or business on the parcel by 46
the owner, a tenant, or another party occupying the parcel 47
pursuant to a lease or other legal authority, which party is 48
actually conducting the trade or business on or in the building, 49
structure, land, or other improvement, subject to taxation; 50

       (c) The occupancy, as defined in division (F) of section 51
5722.01 of the Revised Code, of the parcel. 52

       (2) Subject to division (A) of this section, in the case of 53
vacant land that has no permanent structure or improvement affixed 54
on the land, the land is deemed not occupied for purposes of 55
division (F)(1) of this section if the land has been certified 56
delinquent for two or more years. 57

       (3) For purposes of division (F)(1) of this section, it is 58
prima facie evidence and a rebuttable presumption that may be 59
rebutted to the county treasurer or county board of revision that 60
abandoned land is not occupied if, at the time the county 61
treasurer or board of revision makes the certification under 62
division (A) of section 323.67 of the Revised Code that the land 63
is abandoned land suitable for disposition under sections 323.65 64
to 323.75 of the Revised Code, all of the following apply: 65

       (a) The abandoned land is not agricultural land, and it has 66
been certified delinquent for two or more years. 67

       (b) At the time of the inspection of the abandoned land by 68
the county treasurer, the treasurer's designee, or the county, 69
municipal corporation, or township in which the abandoned land is 70
located, no person, trade, or business inhabits, or is visibly 71
present from an exterior inspection of, the abandoned land. 72

       (c) No utility connections, including, but not limited to 73
water, sewer, natural gas, or electric connections, service the 74
abandoned land, and no such utility connections are actively being 75
billed by and paid to any utility provider regarding the abandoned 76
land. 77

       (d) A county, municipal corporation, or township duly 78
certifies, pursuant to the applicable building code or other 79
authority in that county, municipal corporation, or township, that 80
the abandoned land is vacant or abandoned. 81

       (4) For purposes of division (F)(1) of this section, it is 82
prima facie evidence and a rebuttable presumption that may be 83
rebutted to the county treasurer or county board of revision that 84
abandoned land is not occupied if the abandoned land is boarded up 85
or otherwise sealed because, immediately prior to being boarded up 86
or sealed, it was deemed by a political subdivision pursuant to 87
its municipal, county, state, or federal authority to be open, 88
vacant, or vandalized and the land is certified delinquent for two 89
or more years. 90

       (5) Nothing in division (F)(3) or (4) of this section 91
constitutes, or shall be construed as constituting, a set of 92
criteria or requirements for establishing abandonment, or the 93
absence of occupancy, of property. 94

       (G) "Nonprofit organization" means any organization that is 95
organized or incorporated under Chapter 1702. of the Revised Code 96
and to which both of the following apply: 97

       (1) The organization is in good standing under law at the 98
time the county treasurer or county board of revision makes the 99
certification under division (A) of section 323.67 of the Revised 100
Code that the land is abandoned land suitable for disposition 101
under sections 323.65 to 323.75 of the Revised Code and has 102
remained in good standing uninterrupted for at least the five 103
years immediately preceding the time of that certification. 104

       (2) As of the time the county treasurer or county board of 105
revision makes the certification under division (A) of section 106
323.67 of the Revised Code that the land is abandoned land 107
suitable for disposition under sections 323.65 to 323.75 of the 108
Revised Code, the organization has received from the county, 109
municipal corporation, or township in which the abandoned land is 110
located official authority or agreement to accept the owner's fee 111
simple interest in the abandoned land and to the abandoned land 112
being foreclosed, and that official authority or agreement had 113
been filed with the county treasurer or county board of revision 114
in the form that will reasonably confirm the county's, municipal 115
corporation's, or township's assent to transfer the land under 116
sections 323.66 to 323.75 of the Revised Code. 117

       Sec. 323.66. In lieu of utilizing the remedies available 118
under sections 323.25 to 323.28 or under Chapter 5721., 5722., or 119
5723. of the Revised Code, a county board of revision created 120
under section 5715.01 of the Revised Code may, at the election of 121
the county treasurer taken upon the treasurer's own initiative or 122
upon the request of the board of county commissioners, expressed 123
by resolution, dispose of abandoned land in the county by public 124
auction in the manner prescribed by sections 323.67 to 323.75 of 125
the Revised Code and otherwise foreclose the state's lien for real 126
estate taxes upon the abandoned land. The clerk of court of the 127
county and the county treasurer may promulgate procedural rules, 128
not inconsistent with sections 323.67 to 323.75 of the Revised 129
Code, for practice forms, forms of notice for hearings and notice 130
to parties, fees, publication, and other procedures customarily 131
within the clerk's official purview and duties. 132

       In addition to all other duties and functions provided by 133
law, under sections 323.67 to 323.75 of the Revised Code, the 134
clerk of court shall provide summons and notice of hearings, 135
maintain an official case file, docket all proceedings, and tax as 136
costs all necessary actions in connection therewith in furtherance 137
of the foreclosure of abandoned land under sections 323.67 to 138
323.75 of the Revised Code. The county treasurer or board of 139
revision shall file with the clerk of court all resolutions and 140
adjudications of the treasurer or board, and the clerk shall 141
docket all resolutions and adjudications so filed by the treasurer 142
or board. The resolutions and adjudications of the treasurer or 143
board of revision shall not become effective until docketed by the 144
clerk. 145

       Sec. 323.67. (A) The county treasurer or county board of 146
revision for a county, from the delinquent tax list and delinquent 147
vacant land tax lists compiled under section 5721.03 of the 148
Revised Code regarding land in the county, may identify and 149
compile a list of the parcels that the treasurer or board 150
determines to be abandoned land suitable for disposition under 151
sections 323.65 to 323.75 of the Revised Code. If a treasurer or 152
board of revision compiles a list under this division, the 153
treasurer or board shall certify the list of the abandoned land 154
within the county and maintain the certified list. 155

       (B) If a county treasurer or county board of revision 156
pursuant to division (A) of this section compiles a list of 157
parcels that the treasurer or board determines to be abandoned 158
land suitable for disposition under sections 323.65 to 323.75 of 159
the Revised Code and certifies the list, the treasurer or board 160
may declare by resolution that the delinquent taxes, interest, 161
penalties, and charges levied on the abandoned lands on the list 162
are uncollectible and that the restoration of the abandoned lands 163
to the tax list is of sufficient public interest to justify the 164
expeditious foreclosure of the state's lien for the delinquent 165
taxes, and that the abandoned lands for those reasons shall be 166
offered for sale by public auction pursuant to sections 323.68 to 167
323.75 of the Revised Code. The treasurer or board of revision 168
shall certify a copy of any resolution adopted as described in 169
this division to the prosecuting attorney of the county served by 170
the treasurer or board. 171

       Sec. 323.68. (A)(1) If a county treasurer or a county board 172
of revision adopts a resolution as described in division (B) of 173
section 323.67 of the Revised Code and certifies a copy of the 174
resolution to the prosecuting attorney, the treasurer or a 175
designee of the treasurer shall cause a title search to be 176
conducted for the purpose of identifying any lienholders or other 177
persons having an ownership or other security interest in 178
abandoned land appearing on the list compiled under division (A) 179
of that section. The treasurer or designee shall conduct a title 180
search for each parcel of abandoned land appearing on the list. 181

       Notwithstanding section 5301.252 of the Revised Code, an 182
affidavit of a type described in that section shall not be 183
considered a lien or encumbrance on the abandoned land, and the 184
recording of an affidavit of a type described in that section 185
shall not serve in any way to impede bona fide purchaser status of 186
any purchaser of any abandoned land sold at public auction under 187
sections 323.67 to 323.75 of the Revised Code or of any other 188
recipient of lands transferred under those sections. However, any 189
affiant who records an affidavit pursuant to section 5301.252 of 190
the Revised Code shall be given notice and summons under sections 191
323.67 to 323.75 of the Revised Code in the same manner as any 192
lienholder. 193

       (2) Upon the completion of the title search required by 194
division (A)(1) of this section, the prosecuting attorney shall 195
file with the clerk of court a petition for the foreclosure of 196
each parcel of abandoned land appearing on the list compiled under 197
division (A) of section 323.67 of the Revised Code and the equity 198
of redemption on each parcel. The petition shall name all parties 199
having any interest of record in the abandoned property that was 200
discovered in the title search. The clerk promptly shall mail 201
notice of the sale to be based upon the foreclosure, by certified 202
mail, return receipt requested, to the last known address of the 203
record owner of the abandoned land and to the last known address 204
of each lienholder or other person having an ownership or security 205
interest identified by the title search. 206

       The notice required by this division shall inform the 207
addressee that delinquent taxes stand charged against the 208
abandoned land, that the land will be sold at public auction if 209
not redeemed by the owner or other person, that the sale will 210
occur at a date, time, and place, and in the manner, prescribed in 211
sections 323.67 to 323.75 of the Revised Code, that the owner or 212
other person may redeem the land by paying the total of the 213
delinquent taxes, assessments, penalties, interest, costs, 214
attorney's fees, and other charges against the land within thirty 215
days after the date on which the notice is mailed or may file 216
within thirty days after the date the notice is mailed a petition 217
with the county board of revision requesting a hearing on the 218
foreclosure, that the case is being prosecuted by the county 219
treasurer and board of revision for the county in which the 220
abandoned land is located, the name, address, and telephone number 221
of the board of revision before which the action is pending, the 222
board of revision case number for the action, which shall be 223
maintained in the official docket of the clerk of court, and that 224
all subsequent pleadings, petitions, and papers associated with 225
the case and filed by any interested party or the board of 226
revision must be filed with the clerk of court and will become 227
part of the case file for the board of revision. 228

       The filing party shall serve any notice of summons and 229
petition, subsequent pleadings, petitions, or papers associated 230
with the case and filed with the clerk of court upon all parties 231
of record, in accordance with Rules 4 and 5 of the Rules of Civil 232
Procedure. Any inadvertent noncompliance with those rules does not 233
serve to defeat or terminate the proceeding, or subject the 234
proceeding to dismissal, as long as notice or service of filed 235
papers is shown by clear and convincing evidence or is 236
acknowledged by the party charged with notice or service. The 237
board of revision may conduct evidentiary hearings on the 238
sufficiency of process, service of process, or sufficiency of 239
service of papers in any proceeding. Other than the notice and 240
service provisions contained in Civil Rules 4 and 5, the Rules of 241
Civil Procedure shall not be applicable to the proceedings of the 242
board of revision. Board of revision practice shall be in 243
accordance with the practice and rules of the board that is 244
promulgated from time to time by the board and is not inconsistent 245
with the provisions of sections 323.65 to 323.75 of the Revised 246
Code. 247

       The board of revision shall conduct a final hearing on the 248
merits not sooner than thirty days nor later than eighty days 249
after the petition for foreclosure is filed under this division. 250
At the final hearing, the record owner or another person having an 251
ownership interest in the abandoned land may plead only that the 252
taxes, assessments, penalties, interest, costs, attorney's fees, 253
and other charges shown by the notice to be due and outstanding 254
have been paid. At the final hearing, a lienholder or another 255
person having a security interest in the abandoned land may plead 256
that the taxes, assessments, penalties, interest, and other 257
charges shown by the notice to be due and outstanding have been 258
paid or, subject to division (B) of this section, that the 259
abandoned land should be removed from the list and not disposed of 260
as provided in sections 323.67 to 323.75 of the Revised Code, in 261
order to preserve the lienholder's or other person's security 262
interest in the land. 263

       (B) If a county treasurer or a county board of revision 264
adopts a resolution as described in division (B) of section 323.67 265
of the Revised Code and certifies a copy of the resolution to the 266
prosecuting attorney and if the impositions against a parcel of 267
abandoned land appearing on the list compiled under division (A) 268
of section 323.67 of the Revised Code exceed one and one-half 269
times the fair market value of that parcel as currently shown by 270
the latest valuation by the auditor of the county in which the 271
land is located, then the prosecuting attorney shall notify the 272
county board of revision in writing by filing a notice with the 273
clerk of court that, in the prosecuting attorney's opinion, based 274
on the auditor's then-current valuation of the parcel of abandoned 275
land, the impositions against that parcel exceed one and one-half 276
times the fair market value of that parcel. The prosecuting 277
attorney shall send this notice not later than fourteen days 278
before the conduct of the final hearing pursuant to section 323.69 279
of the Revised Code. After its receipt of the notice, the board of 280
revision shall schedule a hearing on the question of the valuation 281
of the abandoned land that is the subject of the petition for 282
foreclosure filed under division (A) of this section, as 283
prescribed in this section. The board of revision shall give 284
notice of the hearing in accordance with division (A) of this 285
section. In addition to determining the valuation of the abandoned 286
land, the board of revision at the hearing also may adjudicate the 287
ultimate disposition of the case pursuant to section 323.69 of the 288
Revised Code if the notice of the hearing specifies that the 289
hearing may adjudicate that ultimate disposition. 290

       At a hearing held under this division, all of the following 291
apply: 292

       (1) If the lienholder files with and supplies the board of 293
revision a good faith appraisal from a licensed professional 294
appraiser and shows by a preponderance of the evidence that the 295
impositions against the parcel of abandoned land do not exceed one 296
and one-half times the fair market value of that parcel as 297
determined by the auditor's then-current valuation of that parcel, 298
then that abandoned land shall be removed from the list compiled 299
under division (A) of section 323.67 of the Revised Code. The 300
board of revision shall conduct a hearing as provided in this 301
section and shall make a factual finding as to whether the 302
impositions against the parcel abandoned land do not exceed one 303
and one-half times the fair market value of that parcel as 304
determined by the auditor's then-current valuation of that parcel. 305

       (2) If the board of revision determines at the hearing that 306
the impositions against the parcel are in excess of one and 307
one-half times the fair market value of that parcel as determined 308
by the auditor's then-current valuation of that parcel, the board 309
shall not order that the parcel be removed from the list compiled 310
under division (A) of section 323.67 of the Revised Code and may 311
proceed to hear and adjudicate the case pursuant to division (B) 312
of section 323.69 of the Revised Code. 313

       (3) If the board of revision determines at the hearing that 314
the impositions against the parcel are not in excess of one and 315
one-half times the fair market value of that parcel as determined 316
by the auditor's then-current valuation of that parcel, the board 317
shall order that the parcel be removed from the list compiled 318
under division (A) of section 323.67 of the Revised Code, provided 319
that, if the lienholder requests a hearing and does not supply the 320
board with a true and accurate appraisal within the time, and in 321
the manner, prescribed in this section, the parcel shall not be 322
removed from the list. 323

       (C) Any parcel of abandoned land that is not removed in 324
accordance with division (B)(1) or (3) of this section from the 325
list compiled under division (A) of section 323.67 of the Revised 326
Code shall be disposed of as prescribed in sections 323.67 to 327
323.75 of the Revised Code. 328

       Sec. 323.69. (A) If, within thirty days after the notice is 329
mailed under division (A) of section 323.68 of the Revised Code 330
regarding abandoned land, the owner, lienholder, or other person 331
having an ownership or security interest in the parcel of 332
abandoned land files a petition with the county board of revision, 333
the board shall schedule a hearing for a date not sooner than 334
thirty days, and not later than ninety days, after the board 335
receives the petition. Upon scheduling the hearing, the board 336
shall notify the petitioner and all interested parties of the 337
date, time, and place of the hearing. The board of revision shall 338
conduct the hearing. 339

       (B) If an owner, lienholder, or other person timely files a 340
petition under division (A) of this section and the petition 341
asserts that the impositions against the parcel of abandoned land 342
shown by the notice to be due and outstanding have been paid in 343
full, the only question to be considered at the hearing is whether 344
those impositions have in fact been paid in full. If the owner, 345
lienholder, or other person shows by a preponderance of the 346
evidence that all impositions against the parcel have been paid, 347
the board of revision shall remove the parcel of abandoned land 348
from the list compiled under division (A) of section 323.67 of the 349
Revised Code, and that land shall not be offered for sale under 350
sections 323.67 to 323.75 of the Revised Code. If the owner, 351
lienholder, or other person fails to appear, or appears and fails 352
to show by a preponderance of the evidence that all impositions 353
against the parcel have been paid, the board of revision shall 354
issue a finding specifying that the county treasurer or a designee 355
of the treasurer shall proceed under section 323.70 of the Revised 356
Code. 357

       (C) If a lienholder or another person having a security 358
interest in the abandoned land, other than the owner, files a 359
petition under division (A) of this section and requests that the 360
parcel of land be removed from the list compiled under division 361
(A) of section 323.67 of the Revised Code and not disposed of as 362
provided in sections 323.67 to 323.75 of the Revised Code, in 363
order to preserve the petitioner's security interest, the county 364
board of revision shall approve the petition if the board finds 365
that sale of the parcel of land under sections 323.67 to 323.75 of 366
the Revised Code would jeopardize the lienholder's or other 367
person's ability to enforce the security interest or to otherwise 368
preserve the lienholder's or other person's security interest. The 369
board of revision may approve the petition without conducting a 370
hearing but shall not disapprove the petition unless and until a 371
hearing is held on the petition and the board makes a finding 372
based on the available and submitted evidence of the parties. If 373
the board of revision approves the petition without a hearing, the 374
board shall file the decision with the clerk of court, and the 375
clerk shall send a notice of the decision to the petitioner by 376
ordinary mail. In order for a lienholder or other person having a 377
security interest to show for purposes of this division that the 378
parcel of abandoned land should be removed from the list in order 379
"to preserve the petitioner's security interest," the lienholder 380
or other person shall show by a preponderance of the evidence 381
pursuant to section 323.68 of the Revised Code that the 382
impositions against the parcel of abandoned land do not exceed one 383
and one-half times the fair market value of the abandoned land as 384
determined by the auditor's then-current valuation of that parcel. 385

       (D) If a petition as described in division (B) or (C) of this 386
section is filed and the county board of revision approves the 387
petition, regardless of whether a hearing is conducted, the board 388
shall send notice of its approval to the prosecuting attorney of 389
the county and shall remove the abandoned land from the list 390
compiled under division (A) of section 323.67 of the Revised Code. 391
Thereafter, the land shall not be disposed of by sale pursuant to 392
sections 323.67 to 323.75 of the Revised Code unless the owner, 393
lienholder, or other person who filed the petition first consents 394
to proceedings under sections 323.67 to 323.75 of the Revised Code 395
by filing written notice with the board. If an owner, lienholder, 396
or other person so consents, the proceedings may recommence with 397
the reentry of the land on the list and the conducting of a new 398
title search as provided in sections 323.67 and 323.75 of the 399
Revised Code. 400

       If the board of revision does not approve a petition as 401
described in division (B) of section 323.68 of the Revised Code or 402
in division (B) or (C) of this section after conducting a hearing, 403
the board shall proceed with the final hearing prescribed in 404
division (A) of section 323.68 of the Revised Code and file its 405
decision on the petition with the clerk of court. The clerk shall 406
send written notice of the decision to the petitioner by certified 407
mail, return receipt requested. The board of revision shall 408
certify its decision on the petition to the prosecuting attorney 409
of the county and shall issue a finding that the county treasurer 410
or a designee of the treasurer shall proceed under section 323.70 411
of the Revised Code. 412

       Sec. 323.70. (A) A parcel of abandoned land that is to be 413
disposed of under this section shall be disposed of at a public 414
auction scheduled and conducted as described in this section. At 415
least twenty-one days prior to the date of the public auction, the 416
county treasurer, clerk of court, or sheriff of the county shall 417
advertise the public auction in a newspaper of general circulation 418
in the county in which the land is located. The advertisement 419
shall include the street address, if available, of the abandoned 420
land to be sold at the public auction, the date, time, and place 421
of the auction, the permanent parcel number of the land if a 422
permanent parcel number system is in effect in the county as 423
provided in section 319.28 of the Revised Code, and a notice 424
stating all of the following: 425

       (1) That the abandoned land is to be sold subject to the 426
terms of sections 323.67 to 323.75 of the Revised Code; 427

       (2) The condition that the purchaser and the purchaser's 428
heirs or successors or assigns must after the sale occupy the land 429
and that a breach of that condition may cause the purchaser's or 430
the purchaser's heir's, successor's, or assign's interest in the 431
land to be forfeited to the county, a nonprofit organization, or a 432
municipal corporation or township as provided in section 323.71 of 433
the Revised Code. 434

       (B)(1) The sheriff of the county or a designee of the sheriff 435
shall conduct the public auction at which the abandoned land will 436
be offered for sale. To qualify as a bidder, a person shall 437
provide to the sheriff on a form provided by the sheriff a written 438
acknowledgment that the abandoned land being offered for sale is 439
to be conveyed in fee simple to the successful bidder subject to 440
the condition subsequent that the purchaser, and the purchaser's 441
heirs or successors or assigns, shall after the sale occupy the 442
land; that a breach of that condition may cause the land to be 443
forfeited or to otherwise revert to the county, a nonprofit 444
organization, or a municipal corporation or township as provided 445
in section 323.71 of the Revised Code; and that, if the land is so 446
forfeited or reverted, the county is not liable for any damages 447
arising from the forfeiture or reversion. The form shall state the 448
minimum occupancy requirements as described in division (B)(2) of 449
this section. At the auction, the sheriff of the county or a 450
designee of the sheriff shall begin the bidding at the greater of 451
twenty-five per cent of fair market value as currently shown by 452
the county auditor's latest valuation or the total of the 453
impositions against the abandoned land plus the costs apportioned 454
to the land under division (A) of section 323.72 of the Revised 455
Code. The abandoned land shall be sold to the highest bidder. The 456
county sheriff or designee may reject any and all bids not meeting 457
the minimum bid requirement specified in this division. 458

       (2) The county treasurer shall promulgate rules consistent 459
with sections 323.65 to 323.75 of the Revised Code that set 460
minimum standards for occupancy of the land as described in 461
section 323.65 of the Revised Code and the procedures for recovery 462
of abandoned land in the event the purchaser, or the purchaser's 463
heirs or successors or assigns, fail to occupy the land as 464
prescribed in sections 323.65 to 323.75 of the Revised Code. 465

       (C) Except as otherwise permitted under section 323.71 of the 466
Revised Code, the successful bidder at a public auction conducted 467
under this section shall pay the sheriff of the county or a 468
designee of the sheriff a deposit of at least ten per cent of the 469
purchase price in cash, or by bank draft, official bank check, or 470
corporate or personal check, at the time of the public auction and 471
shall pay the balance of the purchase price to the county 472
treasurer within thirty days after the day on which the auction 473
was held. Notwithstanding the provisions of section 321.261 of the 474
Revised Code, with respect to abandoned land foreclosed pursuant 475
to sections 323.67 to 323.75 of the Revised Code, from the total 476
proceeds arising from the sale of that land, the greater of twenty 477
per cent of such proceeds, or the amount necessary under division 478
(B) of section 323.72 of the Revised Code to reimburse the 479
delinquent tax and assessment collection fund for the costs paid 480
from the fund with respect to the abandoned land sold at the 481
public auction, shall be deposited to the credit of that fund. The 482
balance of the proceeds, if any, shall be distributed to the 483
appropriate political subdivisions and other taxing units in 484
proportion to their respective claims for taxes, assessments, 485
interest, and penalties on the land. 486

       (D) Upon the sale of abandoned land pursuant to this section, 487
the fee simple interest in the land of the owner shall be conveyed 488
to the purchaser. The conveyance under this division is free and 489
clear of any encumbrances attaching before the sale and free and 490
clear of any liens for taxes, except for federal tax liens and 491
covenants and easements of record attaching before the sale. The 492
conveyance under this division is subject to the condition 493
subsequent that the purchaser, and the purchaser's heirs or 494
successors or assigns, shall occupy the land and, upon breach of 495
that condition, the fee simple interest may be forfeited or 496
otherwise revert to the county, a nonprofit organization, or a 497
municipal corporation or township as prescribed by section 323.71 498
of the Revised Code. If the fee simple interest is so forfeited or 499
reverted, the county is not liable to the purchaser or to the 500
purchaser's heirs or successors or assigns for any damages 501
allegedly arising from the forfeiture or reversion. 502

       (E) The county treasurer may reject the sale of abandoned 503
land to any person delinquent in the payment of taxes levied by or 504
pursuant to Chapter 307., 322., 324., 5737., 5739., 5741., or 505
5743. of the Revised Code or any other real property taxing 506
provision of the Revised Code. The county treasurer shall reject 507
the sale of abandoned land to any person delinquent in the payment 508
of property taxes on any parcel in the county or to a member of 509
any of the following classes of parties connected to that person: 510

       (1) A member of that person's immediate family; 511

       (2) Any other person with a power of attorney appointed by 512
that person; 513

       (3) A sole proprietorship owned by that person or a member of 514
that person's immediate family; 515

       (4) A partnership, trust, business trust, corporation, 516
association, or other entity in which that person or a member of 517
that person's immediate family owns or controls directly or 518
indirectly any beneficial or legal interest. 519

       (F) If the purchase of abandoned land sold pursuant to this 520
section is for less than the sum of the impositions against the 521
abandoned land and the costs apportioned to the land under 522
division (A) of section 323.72 of the Revised Code, the county 523
treasurer may certify the deficiency to the prosecuting attorney 524
of the county. Upon the certification, the prosecuting attorney, 525
by civil action, shall seek a deficiency judgment in the name of 526
the county treasurer against the person who was the owner of 527
record of the abandoned land immediately before the sale. The 528
proceeds of the deficiency judgment shall be disposed of as 529
provided in division (C) this section. 530

       Sec. 323.71. (A) If a public auction is held for abandoned 531
land pursuant to section 323.70 of the Revised Code but the land 532
is not sold at the public auction, the county board of revision 533
may dispose of the abandoned land in accordance with division (B) 534
or (C) of this section. 535

       (B) The abandoned land offered for sale at public auction as 536
described in division (A) of this section but not sold at the 537
auction may be offered, at the discretion of the county board of 538
revision, at a subsequent public auction occurring within six 539
months after the public auction at which it first is offered. The 540
minimum bid at an auction under this division shall be the lesser 541
of twenty per cent of fair market value as currently shown by the 542
county auditor's latest valuation, or the sum of the impositions 543
against the abandoned land plus the costs apportioned to the land 544
under division (A) of section 323.72 of the Revised Code. 545

       (C) Upon certification from the sheriff that the abandoned 546
land was offered for sale as described in division (A) of this 547
section and as required by law but was not purchased, and upon 548
petition to the county board of revision from any nonprofit 549
organization or any municipal corporation or township in which the 550
land is located that is made at the time described in this 551
division, in lieu of offering the land for sale at a subsequent 552
public auction under division (B) of this section, the board of 553
revision may certify to the sheriff that it has entered an 554
adjudication of foreclosure and forfeiture against the abandoned 555
land. The petition to a board of revision from a nonprofit 556
organization or a municipal corporation or township in which the 557
land is located that is described in this division must be 558
received prior to, during, or after the auction but not later than 559
sixty days after the date on which the land was offered for sale. 560
The certification by the board of revision shall include 561
instructions to the sheriff to convey the land to the specified 562
nonprofit organization, municipal corporation, or township for the 563
costs of disposing of the abandoned land pursuant to section 564
323.72 of the Revised Code or, if any negotiated price has been 565
agreed to between the county treasurer and the nonprofit 566
organization, the municipal corporation, or the township, for that 567
negotiated price as certified by the board of revision to the 568
sheriff. Upon receipt of the certification and payment, the 569
sheriff shall transfer by sheriff's deed the owner's fee simple 570
interest in, and to, the abandoned land. If abandoned land is 571
transferred pursuant to this division, the county treasurer may 572
waive, but is not required to waive, some or all of the 573
impositions against the abandoned land or costs apportioned to the 574
land under division (A) of section 323.72 of the Revised Code if 575
the treasurer determines, in the treasurer's reasonable 576
discretion, that the transfer of the abandoned property will 577
result in the property being occupied. Abandoned land disposed of 578
by transfer to a nonprofit organization, municipal corporation, or 579
township pursuant to this division shall be conveyed with the 580
condition subsequent described in division (D) of section 323.70 581
of the Revised Code. 582

       Sec. 323.72. (A) The county treasurer shall apportion the 583
costs of the proceedings with respect to abandoned lands offered 584
for sale under division (B) of section 323.70 of the Revised Code 585
among those lands either equally or in proportion to the fair 586
market values of the lands. The costs of the proceedings include 587
the costs of conducting the title search, notifying owners or 588
other persons required to be notified of the pending sale, 589
advertising the sale, and any other costs incurred by the county 590
board of revision, county treasurer, prosecuting attorney, or 591
county sheriff in performing their duties under sections 323.67 to 592
323.75 of the Revised Code. 593

       (B) All expenses assessed in connection with proceedings 594
under sections 323.67 to 323.75 of the Revised Code may be paid as 595
they are incurred, in the following manners: 596

       (1) If the abandoned land in question is purchased at public 597
auction, from the purchaser of the abandoned land; 598

       (2) In the case of abandoned land transferred to a nonprofit 599
organization or a municipal corporation or township pursuant to 600
division (C) of section 323.71 of the Revised Code, from either of 601
the following: 602

       (a) From the delinquent tax and assessment collection fund 603
created under section 321.261 of the Revised Code, and reimbursed 604
from the proceeds of the sale as provided in division (C) of 605
section 323.70 of the Revised Code. 606

       (b) In the reasonable discretion of the county treasurer, 607
from the nonprofit organization or the municipal corporation or 608
township, whichever is applicable, by mutual agreement between the 609
organization or subdivision and the treasurer. 610

       Sec. 323.73. Upon the sale of abandoned land at public 611
auction pursuant to sections 323.67 to 323.75 of the Revised Code 612
or the certification by the county board of revision to the 613
sheriff to transfer abandoned land to a nonprofit organization or 614
a municipal corporation or township pursuant to division (C) of 615
section 323.71 of the Revised Code, the right of redemption shall 616
forever terminate upon the occurrence of whichever of the 617
following is applicable: 618

       (A) In the case of a sale of the land at public auction, upon 619
the confirmation of the sale by resolution of the county board of 620
revision and the filing of a copy of the resolution upon the 621
docket of the clerk of court; 622

       (B) In the case of a transfer of the land to a nonprofit 623
organization or to a municipal corporation or township, upon the 624
filing with, and docketing by, the clerk of court of a copy of the 625
resolution of the county board of revision certifying the entry of 626
an adjudication of foreclosure and forfeiture of the land and 627
instructing the sheriff to convey the land. 628

       Sec. 323.74. (A) As used in this section, "electing 629
subdivision" has the same meaning as in section 5722.01 of the 630
Revised Code. 631

       (B) If, prior to the filing by the prosecuting attorney 632
pursuant to section 323.68 of the Revised Code of a petition to 633
foreclose on abandoned land, a municipal corporation or township 634
that is an electing subdivision has given the county treasurer 635
notice in writing that it seeks to acquire any parcel of abandoned 636
land from the list of abandoned lands certified, or to be 637
certified, by the county board of revision or county treasurer 638
pursuant to division (A) of section 323.67 of the Revised Code, 639
and if any such parcel of abandoned land identified by parcel 640
number by the electing subdivision is offered for sale pursuant to 641
sections 323.67 to 323.75 of the Revised Code but is not sold for 642
want of a minimum bid, the electing subdivision that identified 643
that parcel of abandoned land shall be deemed to have submitted 644
the winning bid at the auction and the parcel of abandoned land 645
shall be deemed to have been sold to the electing subdivision for 646
no consideration other than the costs prescribed in division (A) 647
of section 323.72 of the Revised Code or those costs to which the 648
electing subdivision and the county treasurer mutually agree. The 649
conveyance shall be deemed confirmed, and the right of redemption 650
forever terminated, upon the filing with the clerk of court of the 651
resolution of the board of revision, as described in division (B) 652
of section 323.71 of the Revised Code, certifying the entry of an 653
adjudication of foreclosure and forfeiture of the land and 654
instructing the sheriff to so convey the land. 655

       Sec. 323.75. Any party who is aggrieved in any of the 656
proceedings of the county board of revision under sections 323.65 657
to 323.74 of the Revised Code may file, upon a final order of 658
foreclosure and, an appeal of any issue decided in the proceeding. 659

       An appeal upon a final order of foreclosure but prior to 660
confirmation of any sale or confirmation of any agreement to 661
transfer to a nonprofit organization, a municipal corporation, or 662
a township may be filed in the court of common pleas pursuant to 663
Chapters 2505. and 2506. of the Revised Code. 664

       An appeal after confirmation of any sale or confirmation of 665
any agreement to transfer to a nonprofit organization or political 666
subdivision shall be filed not later than fourteen days after the 667
date on which the order of confirmation is filed with the clerk of 668
court. The court does not have jurisdiction to hear any appeal 669
filed after the expiration of that fourteen-day period. If the 670
fourteenth day after the date on which the confirmation is filed 671
with the clerk of court falls upon a weekend or official holiday 672
during which the court is closed, then the filing shall be made on 673
the next day the court is open for business. 674

Section 1. That sections 323.65, 323.66, 323.67, 323.68,	7
323.69, 323.70, 323.71, 323.72, 323.73, 323.74, and 323.75 of the	8
Revised Code be enacted to read as follows:	9

Sec. 323.65. As used in sections 323.65 to 323.75 of the	10
Revised Code:	11

(A) Except as otherwise provided in this section, "abandoned	12
land" means delinquent lands or delinquent vacant lands, whichever	13
is applicable, including any improvements on the lands, that are	14
not occupied and that first appeared on the delinquent tax list	15
compiled under section 5721.03 of the Revised Code at whichever of	16
the following times is applicable:	17

(1) In the case of lands with structures or improvements	18
affixed on the lands, at least two years prior to the year in	19
which the county treasurer or the county board of revision makes	20
the certification under division (A) of section 323.67 of the	21
Revised Code that the lands are abandoned land suitable for	22
disposition under sections 323.65 to 323.75 of the Revised Code;	23

(2) In the case of agricultural lands, at least four years	24
prior to the year in which the county treasurer or the county	25
board of revision makes the certification under division (A) of	26
section 323.67 of the Revised Code that the lands are abandoned	27
land suitable for disposition under sections 323.65 to 323.75 of	28
the Revised Code.	29

(B) "Agricultural land" means lands legally existing on the	30
agricultural real estate tax duplicate, as prescribed in section	31
5713.33 of the Revised Code.	32

(C) "Clerk of court" means the clerk of the court of common	33
pleas of the county in which specified abandoned land is located.	34

(D) "Delinquent lands" and "delinquent vacant lands" have the	35
same meanings as in section 5721.01 of the Revised Code.	36

(E) "Impositions" means delinquent taxes, assessments,	37
penalties, interest, costs, attorney's fees, and other permissible	38
charges against abandoned land.	39

(F)(1) "Occupy" or "occupied," with respect to a parcel of	40
abandoned land, means, subject to divisions (F)(2) to (4) of this	41
section, any of the following:	42

(a) To physically inhabit as a dwelling any building,	43
structure, land, or other improvement that is subject to taxation	44
and is located on the parcel;	45

(b) To actively conduct a trade or business on the parcel by	46
the owner, a tenant, or another party occupying the parcel	47
pursuant to a lease or other legal authority, which party is	48
actually conducting the trade or business on or in the building,	49
structure, land, or other improvement, subject to taxation;	50

(c) The occupancy, as defined in division (F) of section	51
5722.01 of the Revised Code, of the parcel.	52

(2) Subject to division (A) of this section, in the case of	53
vacant land that has no permanent structure or improvement affixed	54
on the land, the land is deemed not occupied for purposes of	55
division (F)(1) of this section if the land has been certified	56
delinquent for two or more years.	57

(3) For purposes of division (F)(1) of this section, it is	58
prima facie evidence and a rebuttable presumption that may be	59
rebutted to the county treasurer or county board of revision that	60
abandoned land is not occupied if, at the time the county	61
treasurer or board of revision makes the certification under	62
division (A) of section 323.67 of the Revised Code that the land	63
is abandoned land suitable for disposition under sections 323.65	64
to 323.75 of the Revised Code, all of the following apply:	65

(a) The abandoned land is not agricultural land, and it has	66
been certified delinquent for two or more years.	67

(b) At the time of the inspection of the abandoned land by	68
the county treasurer, the treasurer's designee, or the county,	69
municipal corporation, or township in which the abandoned land is	70
located, no person, trade, or business inhabits, or is visibly	71
present from an exterior inspection of, the abandoned land.	72

(c) No utility connections, including, but not limited to	73
water, sewer, natural gas, or electric connections, service the	74
abandoned land, and no such utility connections are actively being	75
billed by and paid to any utility provider regarding the abandoned	76
land.	77

(d) A county, municipal corporation, or township duly	78
certifies, pursuant to the applicable building code or other	79
authority in that county, municipal corporation, or township, that	80
the abandoned land is vacant or abandoned.	81

(4) For purposes of division (F)(1) of this section, it is	82
prima facie evidence and a rebuttable presumption that may be	83
rebutted to the county treasurer or county board of revision that	84
abandoned land is not occupied if the abandoned land is boarded up	85
or otherwise sealed because, immediately prior to being boarded up	86
or sealed, it was deemed by a political subdivision pursuant to	87
its municipal, county, state, or federal authority to be open,	88
vacant, or vandalized and the land is certified delinquent for two	89
or more years.	90

(5) Nothing in division (F)(3) or (4) of this section	91
constitutes, or shall be construed as constituting, a set of	92
criteria or requirements for establishing abandonment, or the	93
absence of occupancy, of property.	94

(G) "Nonprofit organization" means any organization that is	95
organized or incorporated under Chapter 1702. of the Revised Code	96
and to which both of the following apply:	97

(1) The organization is in good standing under law at the	98
time the county treasurer or county board of revision makes the	99
certification under division (A) of section 323.67 of the Revised	100
Code that the land is abandoned land suitable for disposition	101
under sections 323.65 to 323.75 of the Revised Code and has	102
remained in good standing uninterrupted for at least the five	103
years immediately preceding the time of that certification.	104

(2) As of the time the county treasurer or county board of	105
revision makes the certification under division (A) of section	106
323.67 of the Revised Code that the land is abandoned land	107
suitable for disposition under sections 323.65 to 323.75 of the	108
Revised Code, the organization has received from the county,	109
municipal corporation, or township in which the abandoned land is	110
located official authority or agreement to accept the owner's fee	111
simple interest in the abandoned land and to the abandoned land	112
being foreclosed, and that official authority or agreement had	113
been filed with the county treasurer or county board of revision	114
in the form that will reasonably confirm the county's, municipal	115
corporation's, or township's assent to transfer the land under	116
sections 323.66 to 323.75 of the Revised Code.	117

Sec. 323.66. In lieu of utilizing the remedies available	118
under sections 323.25 to 323.28 or under Chapter 5721., 5722., or	119
5723. of the Revised Code, a county board of revision created	120
under section 5715.01 of the Revised Code may, at the election of	121
the county treasurer taken upon the treasurer's own initiative or	122
upon the request of the board of county commissioners, expressed	123
by resolution, dispose of abandoned land in the county by public	124
auction in the manner prescribed by sections 323.67 to 323.75 of	125
the Revised Code and otherwise foreclose the state's lien for real	126
estate taxes upon the abandoned land. The clerk of court of the	127
county and the county treasurer may promulgate procedural rules,	128
not inconsistent with sections 323.67 to 323.75 of the Revised	129
Code, for practice forms, forms of notice for hearings and notice	130
to parties, fees, publication, and other procedures customarily	131
within the clerk's official purview and duties.	132

In addition to all other duties and functions provided by	133
law, under sections 323.67 to 323.75 of the Revised Code, the	134
clerk of court shall provide summons and notice of hearings,	135
maintain an official case file, docket all proceedings, and tax as	136
costs all necessary actions in connection therewith in furtherance	137
of the foreclosure of abandoned land under sections 323.67 to	138
323.75 of the Revised Code. The county treasurer or board of	139
revision shall file with the clerk of court all resolutions and	140
adjudications of the treasurer or board, and the clerk shall	141
docket all resolutions and adjudications so filed by the treasurer	142
or board. The resolutions and adjudications of the treasurer or	143
board of revision shall not become effective until docketed by the	144
clerk.	145

Sec. 323.67. (A) The county treasurer or county board of	146
revision for a county, from the delinquent tax list and delinquent	147
vacant land tax lists compiled under section 5721.03 of the	148
Revised Code regarding land in the county, may identify and	149
compile a list of the parcels that the treasurer or board	150
determines to be abandoned land suitable for disposition under	151
sections 323.65 to 323.75 of the Revised Code. If a treasurer or	152
board of revision compiles a list under this division, the	153
treasurer or board shall certify the list of the abandoned land	154
within the county and maintain the certified list.	155

(B) If a county treasurer or county board of revision	156
pursuant to division (A) of this section compiles a list of	157
parcels that the treasurer or board determines to be abandoned	158
land suitable for disposition under sections 323.65 to 323.75 of	159
the Revised Code and certifies the list, the treasurer or board	160
may declare by resolution that the delinquent taxes, interest,	161
penalties, and charges levied on the abandoned lands on the list	162
are uncollectible and that the restoration of the abandoned lands	163
to the tax list is of sufficient public interest to justify the	164
expeditious foreclosure of the state's lien for the delinquent	165
taxes, and that the abandoned lands for those reasons shall be	166
offered for sale by public auction pursuant to sections 323.68 to	167
323.75 of the Revised Code. The treasurer or board of revision	168
shall certify a copy of any resolution adopted as described in	169
this division to the prosecuting attorney of the county served by	170
the treasurer or board.	171

Sec. 323.68. (A)(1) If a county treasurer or a county board	172
of revision adopts a resolution as described in division (B) of	173
section 323.67 of the Revised Code and certifies a copy of the	174
resolution to the prosecuting attorney, the treasurer or a	175
designee of the treasurer shall cause a title search to be	176
conducted for the purpose of identifying any lienholders or other	177
persons having an ownership or other security interest in	178
abandoned land appearing on the list compiled under division (A)	179
of that section. The treasurer or designee shall conduct a title	180
search for each parcel of abandoned land appearing on the list.	181

Notwithstanding section 5301.252 of the Revised Code, an	182
affidavit of a type described in that section shall not be	183
considered a lien or encumbrance on the abandoned land, and the	184
recording of an affidavit of a type described in that section	185
shall not serve in any way to impede bona fide purchaser status of	186
any purchaser of any abandoned land sold at public auction under	187
sections 323.67 to 323.75 of the Revised Code or of any other	188
recipient of lands transferred under those sections. However, any	189
affiant who records an affidavit pursuant to section 5301.252 of	190
the Revised Code shall be given notice and summons under sections	191
323.67 to 323.75 of the Revised Code in the same manner as any	192
lienholder.	193