As Reported by the House Civil and Commercial Law Committee

126th General Assembly
Regular Session
2005-2006
Sub. H. B. No. 294


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

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 delinquent tax charges and are not occupied.5


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

       Section 1.  That sections 323.65, 323.66, 323.67, 323.68, 6
323.69, 323.70, 323.71, 323.72, 323.73, 323.74, and 323.75 of the 7
Revised Code be enacted to read as follows:8

       Sec. 323.65.  As used in sections 323.65 to 323.75 of the 9
Revised Code:10

       (A) Except as otherwise provided in this section, "abandoned 11
land" means delinquent lands or delinquent vacant lands, whichever 12
is applicable, including any improvements on the lands, that are 13
not occupied and that first appeared on the delinquent tax list 14
compiled under section 5721.03 of the Revised Code at whichever of 15
the following times is applicable:16

       (1) In the case of lands other than agricultural lands, at 17
any time after the county auditor makes the certification under 18
section 5721.03 of Revised Code;19

       (2) In the case of agricultural lands, at any time after two 20
years after the county auditor makes the certification under 21
section 5721.03 of the Revised Code.22

       (B) "Agricultural land" means lands legally existing on the 23
agricultural real estate tax duplicate, as prescribed in section 24
5713.33 of the Revised Code.25

       (C) "Clerk of court" means the clerk of the court of common 26
pleas of the county in which specified abandoned land is located.27

       (D) "Delinquent lands" and "delinquent vacant lands" have the 28
same meanings as in section 5721.01 of the Revised Code.29

       (E) "Impositions" means delinquent taxes, assessments, 30
penalties, interest, costs, reasonable attorney's fees of a 31
certificate holder, applicable and permissible costs of the 32
prosecuting attorney of a county, and other permissible charges 33
against abandoned land.34

       (F)(1) "Occupy" or "occupied," with respect to a parcel of 35
abandoned land, means, subject to divisions (F)(2) to (4) of this 36
section, any of the following:37

       (a) To physically inhabit as a dwelling any building, 38
structure, land, or other improvement that is subject to taxation 39
and is located on the parcel;40

       (b) To actively conduct a trade or business on the parcel by 41
the owner, a tenant, or another party occupying the parcel 42
pursuant to a lease or other legal authority, which party is 43
actually conducting the trade or business on or in the building, 44
structure, land, or other improvement, subject to taxation;45

       (c) The occupancy, as defined in division (F) of section 46
5722.01 of the Revised Code, of the parcel.47

       (2) Subject to division (A) of this section, in the case of 48
vacant land that has no permanent structure or improvement affixed 49
on the land, the land is deemed not occupied for purposes of 50
division (F)(1) of this section if the land has been certified 51
delinquent.52

       (3) For purposes of division (F)(1) of this section, it is 53
prima facie evidence and a rebuttable presumption that may be 54
rebutted to the county treasurer or county board of revision that 55
abandoned land is not occupied if, at the time the county auditor 56
makes the certification under section 5721.03 of the Revised Code, 57
the abandoned land is not agricultural land, and one or more of 58
the following apply:59

       (a) At the time of the inspection of the abandoned land by 60
the county, municipal corporation, or township in which the 61
abandoned land is located, no person, trade, or business inhabits, 62
or is visibly present from an exterior inspection of, the 63
abandoned land.64

       (b) No utility connections, including, but not limited to 65
water, sewer, natural gas, or electric connections, service the 66
abandoned land, and no such utility connections are actively being 67
billed by and paid to any utility provider regarding the abandoned 68
land.69

       (4) For purposes of division (F)(1) of this section, it is 70
prima facie evidence and a rebuttable presumption that may be 71
rebutted to the county treasurer or county board of revision that 72
abandoned land is not occupied if the abandoned land is boarded up 73
or otherwise sealed because, immediately prior to being boarded up 74
or sealed, it was deemed by a political subdivision pursuant to 75
its municipal, county, state, or federal authority to be open, 76
vacant, or vandalized and the land is certified delinquent.77

       (G) "Community development organization" means any 78
organization that is organized or incorporated under Chapter 1702. 79
of the Revised Code and to which both of the following apply:80

       (1) The organization is in good standing under law at the 81
time the county auditor makes the certification under section 82
5721.03 of the Revised Code and has remained in good standing 83
uninterrupted for at least the two years immediately preceding the 84
time of that certification.85

       (2) As of the time the county auditor makes the certification 86
under section 5721.03 of the Revised Code, the organization has 87
received from the county, municipal corporation, or township in 88
which the abandoned land is located official authority or 89
agreement by a duly authorized officer of that county, municipal 90
corporation, or township to accept the owner's fee simple interest 91
in the abandoned land and to the abandoned land being foreclosed, 92
and that official authority or agreement had been filed with the 93
county treasurer or county board of revision in the form that will 94
reasonably confirm the county's, municipal corporation's, or 95
township's assent to transfer the land to that community 96
development organization under sections 323.66 to 323.75 of the 97
Revised Code.98

       (H) "Certificate holder" has the same meaning as in section 99
5721.30 of the Revised Code.100

       Sec. 323.66. (A) In lieu of utilizing the remedies available 101
under sections 323.25 to 323.28 or under Chapter 5721., 5722., or 102
5723. of the Revised Code, a county board of revision created 103
under section 5715.01 of the Revised Code may do either of the 104
following:105

       (1) Upon the county treasurer's initiative, expressed by 106
resolution, adjudicate the foreclosure of abandoned land in the 107
county and its disposition by public auction or by conveyance in 108
the manner prescribed by sections 323.67 to 323.75 of the Revised 109
Code and foreclose the state's lien for real estate taxes upon the 110
abandoned land;111

       (2) Upon the complaint of a certificate holder, adjudicate 112
the foreclosure of abandoned land in the county and its 113
disposition by public auction or by conveyance in the manner 114
prescribed by sections 323.67 to 323.75 of the Revised Code and 115
foreclose the lien of the certificate holder held under sections 116
5721.30 to 5721.43 of the Revised Code. 117

       (B) For the purpose of efficiently and promptly implementing 118
sections 323.65 to 323.75 of the Revised Code, the prosecuting 119
attorney of the county, the county treasurer, the clerk of court 120
of the county, and the sheriff of the county may promulgate 121
procedural rules, not inconsistent with sections 323.67 to 323.75 122
of the Revised Code, for practice forms, forms of notice for 123
hearings and notice to parties, fees, publication, and other 124
procedures customarily within the official purview and duties of 125
the prosecuting attorney, treasurer, clerk, or sheriff, whichever 126
is applicable.127

       In addition to all other duties and functions provided by 128
law, under sections 323.67 to 323.75 of the Revised Code, the 129
clerk of court, in the same manner as in civil actions, shall 130
provide summons and notice of hearings, maintain an official case 131
file, docket all proceedings, and tax as costs all necessary 132
actions in connection therewith in furtherance of the foreclosure 133
of abandoned land under sections 323.67 to 323.75 of the Revised 134
Code. The county board of revision shall file with the clerk of 135
court all resolutions and adjudications of the board, and the 136
clerk shall docket and journalize all resolutions and 137
adjudications so filed by the board. The clerk may utilize the 138
court's existing journal or maintain a separate journal for 139
purposes of sections 323.65 to 323.75 of the Revised Code. The 140
resolutions and adjudications of the board of revision shall not 141
become effective until journalized by the clerk.142

       Sec. 323.67.  (A) The county treasurer or a certificate 143
holder, from the delinquent tax list and delinquent vacant land 144
tax lists compiled under section 5721.03 of the Revised Code 145
regarding land in the county, may identify and compile a list of 146
the parcels that the treasurer or certificate holder determines to 147
be abandoned land suitable for disposition under sections 323.65 148
to 323.75 of the Revised Code. The identification of a parcel as 149
abandoned land suitable for disposition under those sections may 150
be determined by an affidavit executed by a duly authorized 151
officer of the municipal corporation or township in which the 152
parcel is located and directed to the county treasurer.153

       (B) If a county treasurer pursuant to division (A) of this 154
section compiles a list of parcels that the treasurer determines 155
to be abandoned land suitable for disposition under sections 156
323.65 to 323.75 of the Revised Code, the treasurer may declare by 157
resolution that the delinquent taxes, interest, penalties, and 158
charges levied on the abandoned lands on the list are uncollected 159
and that the restoration of the abandoned lands to the tax list is 160
of sufficient public interest to justify the expeditious 161
foreclosure of the state's lien for the delinquent taxes, and that 162
the abandoned lands for those reasons shall be offered for sale by 163
public auction or otherwise conveyed pursuant to sections 323.68 164
to 323.75 of the Revised Code. The treasurer shall certify a copy 165
of any resolution adopted as described in this division to the 166
prosecuting attorney of the county served by the treasurer.167

       Sec. 323.68.  (A)(1) If a county treasurer adopts a 168
resolution as described in division (B) of section 323.67 of the 169
Revised Code and certifies a copy of the resolution to the 170
prosecuting attorney, the prosecuting attorney shall cause a title 171
search to be conducted for the purpose of identifying any 172
lienholders or other persons having a legal or equitable ownership 173
interest or other security interest in abandoned land appearing on 174
the list compiled under division (A) of that section. If a 175
certificate holder compiles a list of the parcels that the 176
certificate holder determines to be abandoned land under division 177
(A) of section 323.67 of the Revised Code, the certificate holder 178
shall cause a title search to be conducted for the purpose of 179
identifying any lienholders or other persons having a legal or 180
equitable ownership interest or other security interest in 181
abandoned land appearing on the list.182

       Notwithstanding section 5301.252 of the Revised Code, an 183
affidavit of a type described in that section shall not be 184
considered a lien or encumbrance on the abandoned land, and the 185
recording of an affidavit of a type described in that section 186
shall not serve in any way to impede bona fide purchaser status of 187
any purchaser of any abandoned land sold at public auction under 188
sections 323.67 to 323.75 of the Revised Code or of any other 189
recipient of lands transferred under those sections. However, any 190
affiant who records an affidavit pursuant to section 5301.252 of 191
the Revised Code shall be given notice and summons under sections 192
323.67 to 323.75 of the Revised Code in the same manner as any 193
lienholder.194

       (2) Upon the completion of the title search required by 195
division (A)(1) of this section, the prosecuting attorney, 196
representing the county treasurer, or the certificate holder may 197
file with the clerk of court a complaint for the foreclosure of 198
each parcel of abandoned land appearing on the appropriate list 199
compiled under division (A) of section 323.67 of the Revised Code 200
and the equity of redemption on each parcel. The complaint shall 201
name all parties having any interest of record in the abandoned 202
property that was discovered in the title search. The clerk 203
promptly shall mail notice of the proceedings and the potential of 204
the sale to be based upon the foreclosure, by certified mail, 205
return receipt requested, to the last known address of the record 206
owner of the abandoned land and to the last known address of each 207
lienholder or other person having a legal or equitable ownership 208
interest or security interest identified by the title search. 209

       The notice required by this division shall inform the 210
addressee that delinquent taxes stand charged against the 211
abandoned land, that the land will be sold at public auction or 212
otherwise disposed of if not redeemed by the owner or other 213
person, that the sale will occur at a date, time, and place, and 214
in the manner, prescribed in sections 323.67 to 323.75 of the 215
Revised Code, that the owner or other person may redeem the land 216
by paying the total of the impositions against the land within 217
thirty days after the date on which the notice is mailed or may 218
file within thirty days after the date the notice is mailed a 219
petition with the county board of revision requesting a hearing on 220
the foreclosure, that the case is being prosecuted by the 221
prosecuting attorney of the county in the name of the county 222
treasurer for the county in which the abandoned land is located or 223
by a certificate holder, whichever is applicable, the name, 224
address, and telephone number of the board of revision before 225
which the action is pending, the board of revision case number for 226
the action, which shall be maintained in the official file and 227
docket of the clerk of court, and that all subsequent pleadings, 228
petitions, and papers associated with the case and filed by any 229
interested party must be filed with the clerk of court and will 230
become part of the case file for the board of revision.231

       The filing party shall serve any subsequent pleadings, 232
petitions, or papers associated with the case and filed with the 233
clerk of court upon all parties of record, in accordance with 234
Rules 4 and 5 of the Rules of Civil Procedure. Any inadvertent 235
noncompliance with those rules does not serve to defeat or 236
terminate the proceeding, or subject the proceeding to dismissal, 237
as long as actual notice or service of filed papers is shown by a 238
preponderance of the evidence or is acknowledged by the party 239
charged with notice or service. The board of revision may conduct 240
evidentiary hearings on the sufficiency of process, service of 241
process, or sufficiency of service of papers in any proceeding. 242
Other than the notice and service provisions contained in Civil 243
Rules 4 and 5, the Rules of Civil Procedure shall not be 244
applicable to the proceedings of the board of revision. Board of 245
revision practice shall be in accordance with the practice and 246
rules of the board that are promulgated from time to time by the 247
board and are not inconsistent with the provisions of sections 248
323.65 to 323.75 of the Revised Code. 249

       After service of notice of summons and complaint, the board 250
of revision shall conduct a final hearing on the merits not sooner 251
than thirty days nor later than one hundred eighty days after the 252
service of notice of summons and complaint has been perfected. At 253
any time up to the final hearing, the record owner or another 254
person having an ownership interest in the abandoned land may 255
plead only that the impositions shown by the notice to be due and 256
outstanding have been paid. At any time up to the final hearing, a 257
lienholder or another person having a security interest in the 258
abandoned land may plead that the impositions shown by the notice 259
to be due and outstanding have been paid or, subject to division 260
(B) of this section, that the abandoned land should be removed 261
from the list compiled under division (A) of section 323.67 of the 262
Revised Code and not disposed of as provided in sections 323.67 to 263
323.75 of the Revised Code, in order to preserve the lienholder's 264
or other person's security interest in the land.265

       (B)(1) If a county treasurer adopts a resolution as described 266
in division (B) of section 323.67 of the Revised Code and 267
certifies a copy of the resolution to the prosecuting attorney or 268
a certificate holder compiles a list under division (A) of section 269
323.67 of the Revised Code and if the impositions against a parcel 270
of abandoned land appearing on the list compiled under division 271
(A) of section 323.67 of the Revised Code exceed the fair market 272
value of that parcel as currently shown by the latest valuation by 273
the auditor of the county in which the land is located, then the 274
prosecuting attorney or the certificate holder, whichever is 275
applicable, may notify the county board of revision in writing by 276
filing a notice with the clerk of court that, in the prosecuting 277
attorney's or certificate holder's opinion, based on the auditor's 278
then-current valuation of the parcel of abandoned land, the 279
impositions against that parcel exceed the fair market value of 280
that parcel. The prosecuting attorney or certificate holder shall 281
send this notice not later than fourteen days before the final 282
hearing pursuant to division (A) of this section. After its 283
receipt of the notice, the board of revision shall schedule a 284
hearing on the question of the valuation of the abandoned land 285
that is the subject of the complaint for foreclosure filed under 286
division (A) of this section, as prescribed in this section. The 287
board of revision shall give notice of the hearing in accordance 288
with division (A) of this section. In addition to determining the 289
valuation of the abandoned land, the board of revision at the 290
hearing also may adjudicate the ultimate disposition of the case 291
pursuant to section 323.69 of the Revised Code if the notice of 292
the hearing specifies that the hearing may adjudicate that 293
ultimate disposition. 294

       (2) If a lienholder files with and supplies the board of 295
revision a good faith appraisal from a licensed professional 296
appraiser and shows by a preponderance of the evidence that the 297
impositions against the parcel of abandoned land do not exceed the 298
fair market value of that parcel as determined by the auditor's 299
then-current valuation of that parcel, then that abandoned land 300
may be removed from the list compiled under division (A) of 301
section 323.67 of the Revised Code. The board of revision shall 302
conduct a hearing as provided in this section and shall make a 303
factual finding as to whether the impositions against the parcel 304
of abandoned land do not exceed the fair market value of that 305
parcel as determined by the auditor's then-current valuation of 306
that parcel. If the board finds that the impositions do not exceed 307
the fair market value of that parcel as determined by the 308
auditor's then-current valuation of that parcel, the board is not 309
required to dismiss the complaint for foreclosure or remove the 310
parcel from the list compiled under division (A) of section 323.67 311
of the Revised Code if it determines that the restoration of the 312
abandoned land to the tax duplicate remains of sufficient public 313
interest to justify adjudicating the case under sections 323.65 to 314
323.75 of the Revised Code. In making its determination under this 315
division, the board may consider any of the following:316

       (a) The period of time in which the parcel has been tax 317
delinquent; 318

       (b) The likelihood of payment of the tax delinquency; 319

       (c) The interest in the parcel by, or the input of, any 320
affected municipal corporation, township, or community development 321
organization;322

       (d) The existence of any land reutilization or development 323
plan as provided in section 5721.22 of the Revised Code;324

       (e) Any other factors or testimony that the board determines 325
will more expeditiously cause the abandoned land to be restored to 326
the tax duplicate.327

       (3) If the board of revision determines at the hearing that 328
the impositions against the parcel are not in excess of the fair 329
market value of that parcel as determined by the auditor's 330
then-current valuation of that parcel, the board may order that 331
the parcel be removed from the list compiled under division (A) of 332
section 323.67 of the Revised Code, provided that, if the 333
lienholder requests a hearing and either does not appear at the 334
hearing or does not supply the board with a true and accurate 335
appraisal within the time, and in the manner, prescribed in this 336
section, the parcel shall not be removed from the list.337

       (4) If the board of revision determines at the hearing that 338
the impositions against the parcel are in excess of the fair 339
market value of that parcel as determined by the auditor's 340
then-current valuation of that parcel, the board shall not order 341
that the parcel be removed from the list compiled under division 342
(A) of section 323.67 of the Revised Code and may proceed to hear 343
and adjudicate the case pursuant to division (B) of section 323.69 344
of the Revised Code.345

       (C) Any parcel of abandoned land that is not removed in 346
accordance with division (B)(2), (3), or (4) of this section from 347
the list compiled under division (A) of section 323.67 of the 348
Revised Code shall be disposed of as prescribed in sections 323.67 349
to 323.75 of the Revised Code.350

       (D) Notwithstanding any provision in sections 323.65 to 351
323.75 of the Revised Code to the contrary, for purposes of 352
determining in any proceeding under those sections whether the 353
total of the impositions against the abandoned land are greater 354
than the fair market value of the abandoned land, it is 355
prima-facie evidence and a rebuttable presumption that may be 356
rebutted to the board of revision that the auditor's then-current 357
valuation of that abandoned land is the fair market value of the 358
land.359

       Sec. 323.69.  (A) If, within thirty days after the notice is 360
mailed under division (A) of section 323.68 of the Revised Code 361
regarding abandoned land, the owner, lienholder, or other person 362
having a legal or equitable ownership interest or security 363
interest in the parcel of abandoned land files a petition with the 364
county board of revision, the board shall schedule a hearing for a 365
date not sooner than thirty days, and not later than ninety days, 366
after the board receives the petition. Upon scheduling the 367
hearing, the board shall notify the petitioner and all interested 368
parties of the date, time, and place of the hearing. The board of 369
revision shall conduct the hearing.370

       (B) If an owner, lienholder, or other person timely files a 371
petition under division (A) of this section and the petition 372
asserts that the impositions against the parcel of abandoned land 373
shown by the notice to be due and outstanding have been paid in 374
full, the only question to be considered at the hearing is whether 375
those impositions have in fact been paid in full. If the owner, 376
lienholder, or other person shows by a preponderance of the 377
evidence that all impositions against the parcel have been paid, 378
the board of revision shall remove the parcel of abandoned land 379
from the list compiled under division (A) of section 323.67 of the 380
Revised Code, and that land shall not be offered for sale or 381
otherwise conveyed under sections 323.67 to 323.75 of the Revised 382
Code. If the owner, lienholder, or other person fails to appear, 383
or appears and fails to show by a preponderance of the evidence 384
that all impositions against the parcel have been paid, the board 385
of revision shall proceed in the manner prescribed in section 386
323.70 of the Revised Code.387

       (C) If a lienholder or another person having a security 388
interest in the abandoned land, other than the owner, files a 389
petition under division (A) of this section and requests that the 390
parcel of land be removed from the list compiled under division 391
(A) of section 323.67 of the Revised Code and not disposed of as 392
provided in sections 323.67 to 323.75 of the Revised Code, in 393
order to preserve the petitioner's security interest, the county 394
board of revision may approve the petition if the board finds that 395
sale or other conveyance of the parcel of land under sections 396
323.67 to 323.75 of the Revised Code would jeopardize the 397
lienholder's or other person's ability to enforce the security 398
interest or to otherwise preserve the lienholder's or other 399
person's security interest. The board of revision may approve the 400
petition, by board of revision order, without conducting a hearing 401
but shall not disapprove the petition unless and until a hearing 402
is held on the petition and the board makes a ruling based on the 403
available and submitted evidence of the parties. If the board of 404
revision approves the petition without a hearing, the board shall 405
file the decision with the clerk of court, and the clerk shall 406
send a notice of the decision to the petitioner by ordinary mail. 407
In order for a lienholder or other person having a security 408
interest to show for purposes of this division that the parcel of 409
abandoned land should be removed from the list in order "to 410
preserve the petitioner's security interest," the lienholder or 411
other person must make a minimum showing by a preponderance of the 412
evidence pursuant to section 323.68 of the Revised Code that the 413
impositions against the parcel of abandoned land do not exceed the 414
fair market value of the abandoned land as determined by the 415
auditor's then-current valuation of that parcel.416

       (D) If a petition as described in division (B) or (C) of this 417
section is filed and the county board of revision approves the 418
petition, regardless of whether a hearing is conducted, the board 419
shall send notice of its approval to the prosecuting attorney of 420
the county or the certificate holder, whoever filed the complaint 421
for foreclosure, and shall remove the abandoned land from the list 422
compiled under division (A) of section 323.67 of the Revised Code. 423
Thereafter, the land shall not be disposed of by sale or otherwise 424
conveyed pursuant to sections 323.67 to 323.75 of the Revised Code 425
unless the owner, lienholder, or other person who filed the 426
petition first consents to proceedings under sections 323.67 to 427
323.75 of the Revised Code by filing written notice with the 428
board. If an owner, lienholder, or other person so consents, the 429
proceedings may recommence with the reentry of the land on the 430
list and the conducting of a new title search as provided in 431
sections 323.67 to 323.75 of the Revised Code. 432

       If the board of revision does not, under division (B)(2), 433
(3), or (4) of section 323.68 of the Revised Code, remove the 434
abandoned land from the list compiled under division (A) of 435
section 323.67 of the Revised Code or does not approve a petition 436
as described in division (B) or (C) of this section after 437
conducting a hearing, the board shall proceed with the final 438
hearing prescribed in division (A) of section 323.68 of the 439
Revised Code and file its decision on the complaint for 440
foreclosure with the clerk of court. The clerk shall send written 441
notice of the decision to the parties by ordinary mail or by 442
certified mail, return receipt requested. If the board of revision 443
renders a decision ordering the foreclosure and forfeiture of the 444
parcel of abandoned land, the parcel shall be disposed of under 445
section 323.70 of the Revised Code. 446

       Sec. 323.70.  (A) Except as provided in division (G) of this 447
section, a parcel of abandoned land that is to be disposed of 448
under this section shall be disposed of at a public auction 449
scheduled and conducted as described in this section. At least 450
twenty-one days prior to the date of the public auction, the clerk 451
of court or sheriff of the county shall advertise the public 452
auction in a newspaper of general circulation in the county in 453
which the land is located. The advertisement shall include the 454
street address, if available, of the abandoned land to be sold at 455
the public auction, the date, time, and place of the auction, the 456
permanent parcel number of the land if a permanent parcel number 457
system is in effect in the county as provided in section 319.28 of 458
the Revised Code, and a notice stating that the abandoned land is 459
to be sold subject to the terms of sections 323.67 to 323.75 of 460
the Revised Code.461

       (B) The sheriff of the county or a designee of the sheriff 462
shall conduct the public auction at which the abandoned land will 463
be offered for sale. To qualify as a bidder, a person shall 464
provide to the sheriff on a form provided by the sheriff a written 465
acknowledgment that the abandoned land being offered for sale is 466
to be conveyed in fee simple to the successful bidder. At the 467
auction, the sheriff of the county or a designee of the sheriff 468
shall begin the bidding at an amount equal to the total of the 469
impositions against the abandoned land plus the costs apportioned 470
to the land under division (A) of section 323.72 of the Revised 471
Code. The abandoned land shall be sold to the highest bidder. The 472
county sheriff or designee may reject any and all bids not meeting 473
the minimum bid requirements specified in this division. 474

       (C) Except as otherwise permitted under section 323.71 of the 475
Revised Code, the successful bidder at a public auction conducted 476
under this section shall pay the sheriff of the county or a 477
designee of the sheriff a deposit of at least ten per cent of the 478
purchase price in cash, or by bank draft or official bank check, 479
at the time of the public auction and shall pay the balance of the 480
purchase price to the county treasurer within thirty days after 481
the day on which the auction was held. Notwithstanding the 482
provisions of section 321.261 of the Revised Code, with respect to 483
abandoned land foreclosed pursuant to sections 323.67 to 323.75 of 484
the Revised Code, from the total proceeds arising from the sale of 485
that land, the greater of twenty per cent of such proceeds, or the 486
amount necessary under division (B) of section 323.72 of the 487
Revised Code to reimburse the delinquent tax and assessment 488
collection fund for the costs paid from the fund with respect to 489
the abandoned land sold at the public auction, shall be deposited 490
to the credit of that fund. The balance of the proceeds, if any, 491
shall be distributed to the appropriate political subdivisions and 492
other taxing units in proportion to their respective claims for 493
taxes, assessments, interest, and penalties on the land. 494

       (D) Upon the sale of abandoned land pursuant to this section, 495
the fee simple interest in the land of the owner shall be conveyed 496
to the purchaser. The conveyance under this division is free and 497
clear of any liens and encumbrances of the parties named in the 498
complaint for foreclosure attaching before the sale and free and 499
clear of any liens for taxes, except for federal tax liens and 500
covenants and easements of record attaching before the sale.501

       (E) The board of revision shall reject the sale of abandoned 502
land to any person delinquent in the payment of taxes levied by or 503
pursuant to Chapter 307., 322., 324., 5737., 5739., 5741., or 504
5743. of the Revised Code or any other real property taxing 505
provision of the Revised Code. The board of revision shall reject 506
the sale of abandoned land to any person delinquent in the payment 507
of property taxes on any parcel in the county or to a member of 508
any of the following classes of parties connected to that person: 509

       (1) A member of that person's immediate family;510

       (2) Any other person with a power of attorney appointed by 511
that person;512

       (3) A sole proprietorship owned by that person or a member of 513
that person's immediate family; 514

       (4) A partnership, trust, business trust, corporation, 515
association, or other entity in which that person or a member of 516
that person's immediate family owns or controls directly or 517
indirectly any beneficial or legal interest. 518

       (F) If the purchase of abandoned land sold pursuant to this 519
section is for less than the sum of the impositions against the 520
abandoned land and the costs apportioned to the land under 521
division (A) of section 323.72 of the Revised Code, upon the sale, 522
all liens for taxes due at the time the deed of the property is 523
transferred to the purchaser following the sale and liens 524
subordinate to liens for taxes shall be deemed satisfied and 525
discharged.526

       (G) If the board of revision finds that the total of the 527
impositions against the abandoned land are greater than the fair 528
market value of the abandoned land as determined by the auditor's 529
then-current valuation of that land, the board may order the 530
property foreclosed and, without an appraisal or sheriff's sale, 531
order the sheriff to execute a deed to the certificate holder or 532
to a community development organization, municipal corporation, or 533
township, whichever is applicable, as provided in section 323.71 534
of the Revised Code. Upon the conveyance under this division, all 535
liens for taxes due at the time the deed of the property is 536
transferred to the certificate holder, community development 537
organization, municipal corporation, or township following the 538
conveyance and liens subordinate to liens for taxes shall be 539
deemed satisfied and discharged.540

       Sec. 323.71.  (A) If a public auction is held for abandoned 541
land pursuant to section 323.70 of the Revised Code but the land 542
is not sold at the public auction, the county board of revision 543
may order the disposition of the abandoned land in accordance with 544
division (B) or (C) of this section. 545

       (B) The abandoned land offered for sale at public auction as 546
described in division (A) of section 323.70 of the Revised Code 547
but not sold at the auction may be offered, at the discretion of 548
the county board of revision, at a subsequent public auction 549
occurring within sixty days after the public auction at which it 550
first is offered. The minimum bid at an auction under this 551
division shall be the lesser of fifty per cent of fair market 552
value as currently shown by the county auditor's latest valuation, 553
or the sum of the impositions against the abandoned land plus the 554
costs apportioned to the land under division (A) of section 323.72 555
of the Revised Code. 556

       (C) Upon certification from the sheriff that the abandoned 557
land was offered for sale as described in division (A) of section 558
323.70 of the Revised Code but was not purchased, and upon 559
petition to the county board of revision from any community 560
development organization or any municipal corporation or township 561
in which the land is located that is made at the time described in 562
this division, the board of revision, by resolution, may certify 563
to the sheriff that it has entered an adjudication of foreclosure 564
and forfeiture against the abandoned land and order the sheriff to 565
dispose of the abandoned land as prescribed in this division. The 566
petition to a board of revision from a community development 567
organization or a municipal corporation or township in which the 568
land is located that is described in this division must be 569
received at any time from the date the complaint for foreclosure 570
is filed under section 323.68 of the Revised Code but not later 571
than sixty days after the date on which the land was first offered 572
for sale. The order by the board of revision shall include 573
instructions to the sheriff to convey the land to the specified 574
community development organization, municipal corporation, or 575
township for the costs of disposing of the abandoned land pursuant 576
to section 323.72 of the Revised Code or, if any negotiated price 577
has been agreed to between the county treasurer and the community 578
development organization, the municipal corporation, or the 579
township, for that negotiated price as certified by the board of 580
revision to the sheriff. Upon receipt of the certification and 581
payment, the sheriff shall transfer by sheriff's deed the owner's 582
fee simple interest in, and to, the abandoned land. If abandoned 583
land is transferred pursuant to this division, the county 584
treasurer may waive, but is not required to waive, some or all of 585
the impositions against the abandoned land or costs apportioned to 586
the land under division (A) of section 323.72 of the Revised Code 587
if the treasurer determines, in the treasurer's reasonable 588
discretion, that the transfer of the abandoned property will 589
result in the property being occupied. Upon the conveyance under 590
this division, all liens for taxes due at the time the deed of the 591
property is transferred to the community development organization, 592
municipal corporation, or township following the conveyance and 593
liens subordinate to liens for taxes shall be deemed satisfied and 594
discharged.595

       Sec. 323.72.  (A) The county treasurer shall apportion the 596
costs of the proceedings with respect to abandoned lands offered 597
for sale under division (B) of section 323.70 of the Revised Code 598
among those lands either equally or in proportion to the fair 599
market values of the lands. The costs of the proceedings include 600
the costs of conducting the title search, notifying owners or 601
other persons required to be notified of the pending sale, 602
advertising the sale, and any other costs incurred by the county 603
board of revision, county treasurer, clerk of court, prosecuting 604
attorney, or county sheriff in performing their duties under 605
sections 323.67 to 323.75 of the Revised Code. 606

       (B) All costs assessed in connection with proceedings under 607
sections 323.67 to 323.75 of the Revised Code may be paid as they 608
are incurred, in the following manners:609

       (1) If the abandoned land in question is purchased at public 610
auction, from the purchaser of the abandoned land;611

       (2) In the case of abandoned land transferred to a community 612
development organization or a municipal corporation or township 613
pursuant to division (C) of section 323.71 of the Revised Code, 614
from either of the following:615

       (a) From the delinquent tax and assessment collection fund 616
created under section 321.261 of the Revised Code;617

       (b) In the reasonable discretion of the county treasurer, 618
from the community development organization or the municipal 619
corporation or township, whichever is applicable, by mutual 620
agreement between the organization or subdivision and the 621
treasurer.622

       (C) If a parcel of abandoned land is sold or otherwise 623
transferred pursuant to sections 323.67 to 323.75 of the Revised 624
Code, the officer who conducted the sale or made the transfer may 625
collect a recording fee from the purchaser or transferee of the 626
parcel at the time of the sale or transfer and shall prepare the 627
deed conveying title to the parcel. That officer is authorized to 628
record on behalf of that purchaser or transferee the deed 629
conveying title to the parcel, notwithstanding that the deed may 630
not actually have been delivered to the purchaser or transferee 631
prior to the recording of the deed. Upon confirmation of that sale 632
or transfer, the deed shall be deemed delivered to the purchaser 633
or transferee of the parcel.634

       Sec. 323.73.  Upon the sale of abandoned land at public 635
auction pursuant to sections 323.67 to 323.75 of the Revised Code 636
or the order by the county board of revision to the sheriff to 637
transfer abandoned land to a community development organization or 638
a municipal corporation or township pursuant to division (C) of 639
section 323.71 of the Revised Code, any common law or statutory 640
right of redemption shall forever terminate upon the occurrence of 641
whichever of the following is applicable:642

       (A) In the case of a sale of the land at public auction, upon 643
the confirmation of the sale by resolution of the county board of 644
revision and the filing of a copy of the resolution with the clerk 645
of court who shall enter it upon the journal of the court or a 646
separate journal;647

       (B) In the case of a transfer of the land to a community 648
development organization or to a municipal corporation or 649
township, upon the filing with the clerk of court of a copy of the 650
resolution of the county board of revision certifying the entry of 651
an adjudication of foreclosure and forfeiture of the land and the 652
order to the sheriff to convey the land in fee simple to the 653
community development organization, municipal corporation, or 654
township, which the clerk shall enter upon the journal of the 655
court or a separate journal;656

       (C) In the case of a conveyance of the land to a certificate 657
holder or to a community development organization, municipal 658
corporation, or township pursuant to division (G) of section 659
323.70 of the Revised Code, upon the filing with the clerk of 660
court of a copy of the resolution of the county board of revision 661
certifying the entry of an adjudication of foreclosure and 662
forfeiture and the order to the sheriff to convey the land to the 663
certificate holder, community development organization, municipal 664
corporation, or township, which the clerk shall enter upon the 665
journal of the court or a separate journal.666

       Sec. 323.74.  (A) As used in this section, "electing 667
subdivision" has the same meaning as in section 5722.01 of the 668
Revised Code.669

       (B) If, at any time from the date the complaint for 670
foreclosure is filed under section 323.68 of the Revised Code but 671
not later than sixty days after the date on which the land was 672
first offered for sale, a municipal corporation or township that 673
is an electing subdivision has given the county treasurer notice 674
in writing that it seeks to acquire any parcel of abandoned land 675
from the list of abandoned lands certified by the county treasurer 676
pursuant to division (A) of section 323.67 of the Revised Code, 677
and if any such parcel of abandoned land identified by parcel 678
number by the electing subdivision is offered for sale pursuant to 679
sections 323.67 to 323.75 of the Revised Code but is not sold for 680
want of a minimum bid, the electing subdivision that identified 681
that parcel of abandoned land shall be deemed to have submitted 682
the winning bid at the auction and the parcel of abandoned land 683
shall be deemed to have been sold to the electing subdivision for 684
no consideration other than the costs prescribed in section 323.72 685
of the Revised Code or those costs to which the electing 686
subdivision and the county treasurer mutually agree. The 687
conveyance shall be deemed confirmed, and any common law or 688
statutory right of redemption forever terminated, upon the filing 689
with the clerk of court of a copy of the resolution of the board 690
of revision certifying the entry of an adjudication of foreclosure 691
and forfeiture of the land and the order to the sheriff to convey 692
the land in fee simple to the electing subdivision, which the 693
clerk shall enter upon the journal of the court or a separate 694
journal.695

       Sec. 323.75.  Any party to any proceeding instituted pursuant 696
to sections 323.67 to 323.74 of the Revised Code who is aggrieved 697
in any of the proceedings of the county board of revision under 698
those sections may file an appeal in the court of common pleas 699
pursuant to Chapters 2505. and 2506. of the Revised Code upon a 700
final order of foreclosure and forfeiture by the board of 701
revision. A final order of foreclosure and forfeiture is deemed to 702
occur upon confirmation of any sale or upon confirmation of any 703
transfer to a community development organization, a municipal 704
corporation, or a township pursuant to sections 323.67 to 323.74 705
of the Revised Code. An appeal as provided in this section shall 706
proceed as an appeal de novo and may include issues raised or 707
adjudicated in the proceedings before the board of revision as 708
well as other issues that are raised for the first time on appeal 709
and that are pertinent to the property that is the subject of 710
those proceedings.711

        An appeal shall be filed not later than fourteen days after 712
the date on which the order of confirmation of the sale or of the 713
transfer to a community development organization, a municipal 714
corporation, or a township is filed with and journalized by the 715
clerk of court. The court does not have jurisdiction to hear any 716
appeal filed after the expiration of that fourteen-day period. If 717
the fourteenth day after the date on which the confirmation is 718
filed with the clerk of court falls upon a weekend or official 719
holiday during which the court is closed, then the filing shall be 720
made on the next day the court is open for business.721