Sub. S. B. No. 148 As Passed by the House

Senators Hottinger, Grendell, Carey, Spada

Representatives Wolpert, Domenick, McGregor, J., Bubp, Uecker, Combs, Yuko, Fende, Blessing, Calvert, Carano, Cassell, Chandler, Daniels, DeBose, Distel, Dolan, Evans, C., Evans, D., Flowers, Hughes, Key, Latta, Otterman, Patton, T., Raussen, Reidelbach, Sayre, Schneider, Seitz, Setzer, Smith, G., Smith, S., Stewart, J., Willamowski, Williams

A BILL

To amend section 317.09 of the Revised Code to 1
authorize a county recorder to use electronic or 2
magnetic mediums for recording federal tax and 3
other federal liens and to request the disposal of 4
paper versions of those recorded documents. 5

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

       Section 1. That section 317.09 of the Revised Code be amended 6
to read as follows: 7

       Sec. 317.09. (A)(1) Notices of liens for internal revenue 8
taxes, of liens arising under section 107 of the "Comprehensive 9
Environmental Response, Compensation, and Liability Act of 1980," 10
94 Stat. 2781, 42 U.S.C.A. 9607, as amended, and of any other lien 11
in favor of the United States, as provided in the statutes of the 12
United States or in any regulation adopted under those statutes, 13
certificates discharging the liens, and certificates of release of 14
the liens shall be filed for record, by mail or otherwise, in the 15
office of the county recorder of the county in which the property 16
subject to the lien is situated. If a duplicate copy of a notice 17
of a lien or a certificate of discharge or release of a lien is 18
provided, the recorder shall endorse on the copy the date and hour 19
that the notice or certificate was received for filing and 20
recording and shall return the copy, by mail or otherwise, to the 21
district director of the internal revenue service of the Ohio 22
district from which the notice or certificate originated, the 23
regional administrator of the region of the United States 24
environmental protection agency from which the notice or 25
certificate originated, or the other official of the United States 26
who originated the notice or certificate, whichever is applicable. 27

       (2) Except as provided in division (B) of this section, when 28
a notice of a lien in favor of the United States is filed, the 29
recorder shall enter it in a book or an electronic or magnetic 30
medium known as the "federal tax and other federal lien index," in 31
alphabetical order, showing on one line the name and residence of 32
the person named in the notice, the serial number or other 33
identifying number of the notice, and the total amount of the 34
lien. ~~The~~Except as provided in division (C) of this section, the 35
recorder shall file and keep all original notices of liens in 36
numerical order. ~~When~~Except as provided in division (C) of this 37
section, when a certificate of discharge or release of any lien in 38
favor of the United States is issued by the proper official of the 39
United States, or the official's delegate, and is filed for record 40
in the office of the recorder in which the original notice of the 41
lien is filed, the recorder shall enter the certificate with the 42
date of filing in the federal tax and other federal lien index on 43
the line on which the notice of the lien so discharged or released 44
is entered and permanently attach the original certificate of 45
discharge or release to the original notice of the lien. 46

       (B) If a county recorder records all instruments in two sets 47
of record books pursuant to division (C) of section 317.08 of the 48
Revised Code, notices of liens in favor of the United States and 49
certificates discharging or releasing those liens that are filed 50
with the recorder shall be recorded in the "official records" set 51
of books. 52

       (C) A county recorder may use any nonpaper electronic or 53
magnetic medium specified in section 9.01 of the Revised Code to 54
record the notices of liens and the certificates of discharge or 55
release of liens covered by this section. If any of those mediums 56
is used, an "original notice," for purposes of this section, shall 57
mean the notice as originally recorded by the nonpaper electronic 58
or magnetic medium, and the recorder, instead of permanently 59
attaching an original certificate of discharge or release to the 60
original notice, shall otherwise clearly indicate on the original 61
notice that it has been discharged or released by the particular 62
certificate. If such a recorder wishes to dispose of paper 63
versions of the notices and certificates covered by this section 64
because they are no longer needed in that format, the recorder 65
shall request the county records commission to revise the county's 66
schedule of records retention and disposal in accordance with 67
section 149.38 of the Revised Code to provide for the disposal of 68
those paper records. 69

       (D) The county recorder shall receive a fee of five dollars 70
for filing and indexing each notice of a lien filed pursuant to 71
this section and shall receive a fee of three dollars for filing 72
and indexing a certificate of discharge or release of the lien. 73
The fees provided for in this division shall be collected at the 74
time that the notice or certificate is presented in the office of 75
the recorder. 76

       Section 2. That existing section 317.09 of the Revised Code 77
is hereby repealed. 78

Section 1. That section 317.09 of the Revised Code be amended	6
to read as follows:	7

Sec. 317.09. (A)(1) Notices of liens for internal revenue	8
taxes, of liens arising under section 107 of the "Comprehensive	9
Environmental Response, Compensation, and Liability Act of 1980,"	10
94 Stat. 2781, 42 U.S.C.A. 9607, as amended, and of any other lien	11
in favor of the United States, as provided in the statutes of the	12
United States or in any regulation adopted under those statutes,	13
certificates discharging the liens, and certificates of release of	14
the liens shall be filed for record, by mail or otherwise, in the	15
office of the county recorder of the county in which the property	16
subject to the lien is situated. If a duplicate copy of a notice	17
of a lien or a certificate of discharge or release of a lien is	18
provided, the recorder shall endorse on the copy the date and hour	19
that the notice or certificate was received for filing and	20
recording and shall return the copy, by mail or otherwise, to the	21
district director of the internal revenue service of the Ohio	22
district from which the notice or certificate originated, the	23
regional administrator of the region of the United States	24
environmental protection agency from which the notice or	25
certificate originated, or the other official of the United States	26
who originated the notice or certificate, whichever is applicable.	27

(2) Except as provided in division (B) of this section, when	28
a notice of a lien in favor of the United States is filed, the	29
recorder shall enter it in a book or an electronic or magnetic	30
medium known as the "federal tax and other federal lien index," in	31
alphabetical order, showing on one line the name and residence of	32
the person named in the notice, the serial number or other	33
identifying number of the notice, and the total amount of the	34
lien. ~~The~~Except as provided in division (C) of this section, the	35
recorder shall file and keep all original notices of liens in	36
numerical order. ~~When~~Except as provided in division (C) of this	37
section, when a certificate of discharge or release of any lien in	38
favor of the United States is issued by the proper official of the	39
United States, or the official's delegate, and is filed for record	40
in the office of the recorder in which the original notice of the	41
lien is filed, the recorder shall enter the certificate with the	42
date of filing in the federal tax and other federal lien index on	43
the line on which the notice of the lien so discharged or released	44
is entered and permanently attach the original certificate of	45
discharge or release to the original notice of the lien.	46

(B) If a county recorder records all instruments in two sets	47
of record books pursuant to division (C) of section 317.08 of the	48
Revised Code, notices of liens in favor of the United States and	49
certificates discharging or releasing those liens that are filed	50
with the recorder shall be recorded in the "official records" set	51
of books.	52

(C) A county recorder may use any nonpaper electronic or	53
magnetic medium specified in section 9.01 of the Revised Code to	54
record the notices of liens and the certificates of discharge or	55
release of liens covered by this section. If any of those mediums	56
is used, an "original notice," for purposes of this section, shall	57
mean the notice as originally recorded by the nonpaper electronic	58
or magnetic medium, and the recorder, instead of permanently	59
attaching an original certificate of discharge or release to the	60
original notice, shall otherwise clearly indicate on the original	61
notice that it has been discharged or released by the particular	62
certificate. If such a recorder wishes to dispose of paper	63
versions of the notices and certificates covered by this section	64
because they are no longer needed in that format, the recorder	65
shall request the county records commission to revise the county's	66
schedule of records retention and disposal in accordance with	67
section 149.38 of the Revised Code to provide for the disposal of	68
those paper records.	69

(D) The county recorder shall receive a fee of five dollars	70
for filing and indexing each notice of a lien filed pursuant to	71
this section and shall receive a fee of three dollars for filing	72
and indexing a certificate of discharge or release of the lien.	73
The fees provided for in this division shall be collected at the	74
time that the notice or certificate is presented in the office of	75
the recorder.	76

Section 2. That existing section 317.09 of the Revised Code	77
is hereby repealed.	78