As Passed by the Senate

127th General Assembly Regular Session 2007-2008

Sub. H. B. No. 138

Representatives Foley, Blessing 

Cosponsors: Representatives Domenick, Skindell, Hagan, R., McGregor, J., Ujvagi, Budish, Lundy, Stebelton, Raussen, Yuko, DeGeeter, Collier, Combs, Letson, Luckie, Harwood, Strahorn, Stewart, D., Driehaus, White, Garrison, Miller, Bolon, Brady, Boyd, Seitz, Bacon, Beatty, Celeste, Chandler, DeBose, Dyer, Evans, Fende, Goyal, Healy, Heard, Hite, Huffman, Hughes, Koziura, Mallory, Okey, Otterman, Peterson, Schneider, Setzer, Szollosi, Uecker, Webster, Williams, B., Yates 

Senators Faber, Goodman, Seitz, Buehrer, Fedor, Amstutz, Boccieri, Cates, Harris, Miller, D., Morano, Mumper, Niehaus, Padgett, Roberts, Sawyer, Schuler, Schuring, Spada, Stivers, Wagoner, Wilson, Smith, Mason, Cafaro, Austria, Schaffer, Jacobson 

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A BILL

To amend sections 323.25, 323.28, 323.47, 2303.11,

1

2323.07, 2327.01, 2327.02, 2329.17, 2329.18,

2

2329.19, 2329.23, 2329.26, 2329.27, 2329.30,

3

2329.31, 2329.36, 2703.26, 5309.64, 5721.18,

4

5721.19, and 5723.01 and to enact sections

5

2323.06, 2329.191, 2329.271, 2329.272, and

6

2703.141 of the Revised Code to require

7

purchasers of real property at a judicial sale

8

to provide certain identifying information, to

9

require purchasers to pay the balance due on the

10

purchase price within thirty days of the

11

confirmation of the sale, to allow municipal

12

corporations to conduct inspections of property

13

subject to a writ of execution, to require

14

judicial sales to be confirmed within thirty

15

days of sale, to require officers who sell real

16

property at a judicial sale to file a deed

17

within fourteen days of payment of the balance

18

due on the purchase price, to authorize courts

19

and county boards of revision to transfer

20

certain tax delinquent lands subject to judicial

21

foreclosure without appraisal or sale, to permit

22

a summary property description to be read at a

23

judicial sale, to allow the courts to perform

24

mediation in an action for the foreclosure of a

25

mortgage, and to offer property that did not

26

sell at a judicial sale to a political

27

subdivision before forfeiture to the state.

28

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

Section 1. That sections 323.25, 323.28, 323.47, 2303.11,	29
2323.07, 2327.01, 2327.02, 2329.17, 2329.18, 2329.19, 2329.23,	30
2329.26, 2329.27, 2329.30, 2329.31, 2329.36, 2703.26, 5309.64,	31
5721.18, 5721.19, and 5723.01 be amended and sections 2323.06,	32
2329.191, 2329.271, 2329.272, and 2703.141 of the Revised Code be	33
enacted to read as follows:	34

Sec. 323.25.  When taxes charged against an entry on the tax	35
duplicate, or any part of suchthose taxes, are not paid within	36
sixty days after delivery of the delinquent land duplicate to the	37
county treasurer as prescribed by section 5721.011 of the Revised	38
Code, the county treasurer shall enforce the lien for suchthe	39
taxes by civil action in the treasurer's official capacity as	40
treasurer, for the sale of such premises in the same way mortgage	41
liens are enforced or for the transfer of such premises to an	42
electing subdivision pursuant to section 323.28 of the Revised	43
Code, in the court of common pleas of the county in the same way	44
mortgage liens are enforced, in a municipal court with	45
jurisdiction, or in the county board of revision with jurisdiction	46
pursuant to section 323.66 of the Revised Code. After the civil	47
action has been instituted, but before the filing of an entry of	48
confirmation of sale or transfer pursuant to the action, any	49
person entitled to redeem the land may do so by tendering to the	50
county treasurer an amount sufficient, as determined by the court	51
or board of revision, to pay the taxes, assessments, penalties,	52
interest, and charges then due and unpaid, and the costs incurred	53
in the civil action, and by demonstrating that the property is in	54
compliance with all applicable zoning regulations, land use	55
restrictions, and building, health, and safety codes.	56

If the delinquent land duplicate lists minerals or rights to	57
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06	58
of the Revised Code, the county treasurer may enforce the lien for	59
taxes against such minerals or rights to minerals by civil action,	60
in the treasurer's official capacity as treasurer, in the manner	61
prescribed by this section, or proceed as provided under section	62
5721.46 of the Revised Code.	63

If service by publication is necessary, such publication	64
shall be made once a week for three consecutive weeks instead of	65
as provided by the Rules of Civil Procedure, and the service shall	66
be complete at the expiration of three weeks after the date of the	67
first publication. If the prosecuting attorney determines that	68
service upon a defendant may be obtained ultimately only by	69
publication, the prosecuting attorney may cause service to be made	70
simultaneously by certified mail, return receipt requested,	71
ordinary mail, and publication. The county treasurer shall not	72
enforce the lien for taxes against real property to which any of	73
the following applies:	74

(A) The real property is the subject of an application for	75
exemption from taxation under section 5715.27 of the Revised Code	76
and does not appear on the delinquent land duplicate;	77

(B) The real property is the subject of a valid delinquent	78
tax contract under section 323.31 of the Revised Code for which	79
the county treasurer has not made certification to the county	80
auditor that the delinquent tax contract has become void in	81
accordance with that section;	82

(C) A tax certificate respecting that property has been sold	83
under section 5721.32 or 5721.33 of the Revised Code; provided,	84
however, that nothing in this division shall prohibit the county	85
treasurer or the county prosecuting attorney from enforcing the	86
lien of the state and its political subdivisions for taxes against	87
a certificate parcel with respect to any or all of such taxes that	88
at the time of enforcement of such lien are not the subject of a	89
tax certificate.	90

Upon application of the plaintiff, the court shall advance	91
such cause on the docket, so that it may be first heard.	92

Sec. 323.28.  (A) A finding shall be entered in a proceeding	93
under section 323.25 of the Revised Code for taxes, assessments,	94
penalties, interest, and charges due and payable at the time the	95
deed of real property sold or transferred under this section is	96
transferred to the purchaser or transferee, plus the cost of the	97
proceeding. For purposes of determining such amount, the county	98
treasurer may estimate the amount of taxes, assessments, interest,	99
penalties, and costs that will be payable at the time the deed of	100
the property is transferred to the purchaser or transferee.	101

The court of common pleas, a municipal court with	102
jurisdiction, or the county board of revision with jurisdiction	103
pursuant to section 323.66 of the Revised Code shall order such	104
premises to be transferred pursuant to division (E) of this	105
section or shall order such premises to be sold for payment of the	106
finding, but for not less than either of the following, unless the	107
county treasurer applies for an appraisal:	108

(1) The total amount of such finding;

109

(2) The fair market value of the premises, as determined by	110
the county auditor, plus the cost of the proceeding.	111

If the county treasurer applies for an appraisal, the	112
premises shall be appraised in the manner provided by section	113
2329.17 of the Revised Code, and shall be sold for at least	114
two-thirds of the appraised value.	115

Notwithstanding the minimum sales price provisions of	116
divisions (A)(1) and (2) of this section to the contrary, a parcel	117
sold pursuant to this section shall not be sold for less than the	118
amount described in division (A)(1) of this section if the highest	119
bidder is the owner of record of the parcel immediately prior to	120
the judgment of foreclosure or a member of the following class of	121
parties connected to that owner: a member of that owner's	122
immediate family, a person with a power of attorney appointed by	123
that owner who subsequently transfers the parcel to the owner, a	124
sole proprietorship owned by that owner or a member of histhe	125
owner's immediate family, or partnership, trust, business trust,	126
corporation, or association in which the owner or a member of his	127
the owner's immediate family owns or controls directly or	128
indirectly more than fifty per cent. If a parcel sells for less	129
than the amount described in division (A)(1) of this section, the	130
officer conducting the sale shall require the buyer to complete an	131
affidavit stating that the buyer is not the owner of record	132
immediately prior to the judgment of foreclosure or a member of	133
the specified class of parties connected to that owner, and the	134
affidavit shall become part of the court records of the	135
proceeding. If the county auditor discovers within three years	136
after the date of the sale that a parcel was sold to that owner or	137
a member of the specified class of parties connected to that owner	138
for a price less than the amount so described, and if the parcel	139
is still owned by that owner or a member of the specified class of	140
parties connected to that owner, the auditor within thirty days	141
after such discovery shall add the difference between that amount	142
and the sale price to the amount of taxes that then stand charged	143
against the parcel and is payable at the next succeeding date for	144
payment of real property taxes. As used in this paragraph,	145
"immediate family" means a spouse who resides in the same	146
household and children.	147

(B) From the proceeds of the sale the costs shall be first	148
paid, next the amount found due for taxes, then the amount of any	149
taxes accruing after the entry of the finding and before the deed	150
of the property is transferred to the purchaser following the	151
sale, all of which taxes shall be deemed satisfied, though the	152
amount applicable to them is deficient, and any balance shall be	153
distributed according to section 5721.20 of the Revised Code. No	154
statute of limitations shall apply to such action. Upon sale, all	155
liens for taxes due at the time the deed of the property is	156
transferred to the purchaser following the sale, and liens	157
subordinate to liens for taxes, shall be deemed satisfied and	158
discharged unless otherwise provided by the order of sale.	159

(C) If the county treasurer's estimate of the amount of the	160
finding under division (A) of this section exceeds the amount of	161
taxes, assessments, interest, penalties, and costs actually	162
payable when the deed is transferred to the purchaser, the officer	163
who conducted the sale shall refund to the purchaser the	164
difference between the estimate and the amount actually payable.	165
If the amount of taxes, assessments, interest, penalties, and	166
costs actually payable when the deed is transferred to the	167
purchaser exceeds the county treasurer's estimate, the officer	168
shall certify the amount of the excess to the treasurer, who shall	169
enter that amount on the real and public utility property tax	170
duplicate opposite the property; the amount of the excess shall be	171
payable at the next succeeding date prescribed for payment of	172
taxes in section 323.12 of the Revised Code.	173

(D) Premises ordered to be sold under this section but	174
remaining unsold for want of bidders after being offered for sale	175
on two separate occasions, not less than two weeks apart, shall be	176
forfeited to the state or to a political subdivision pursuant to	177
section 5723.01 of the Revised Code and shall be disposed of	178
pursuant to Chapter 5723. of the Revised Code.	179

(E) Notwithstanding section 5722.03 of the Revised Code, if	180
the complaint alleges that the property is delinquent vacant land	181
as defined in section 5721.01 of the Revised Code, abandoned lands	182
as defined in section 323.65 of the Revised Code, or lands	183
described in division (E) of section 5722.01 of the Revised Code,	184
and the value of the taxes, assessments, penalties, interest, and	185
all other charges and costs of the action exceed the auditor's	186
fair market value of the parcel, then the court or board of	187
revision having jurisdiction over the matter on motion of the	188
plaintiff, or on the court's or board's own motion, shall, upon	189
any adjudication of foreclosure, order, without appraisal and	190
without sale, the fee simple title of the property to be	191
transferred to and vested in an electing subdivision as defined in	192
division (A) of section 5722.01 of the Revised Code. For purposes	193
of determining whether the taxes, assessments, penalties,	194
interest, and all other charges and costs of the action exceed	195
the actual fair market value of the parcel, the auditor's most	196
current valuation shall be rebuttably presumed to be, and	197
constitute prima-facie evidence of, the fair market value of the	198
parcel. In such case, the filing for journalization of a decree	199
of foreclosure ordering that direct transfer without appraisal or	200
sale shall constitute confirmation of the transfer and thereby	201
terminate any further statutory or common law right of	202
redemption.	203

(F) Whenever the officer charged to conduct the sale offers	204
any parcel for sale, the officer first shall read aloud a complete	205
legal description of the parcel, or in the alternative, may read	206
aloud only a summary description and a parcel number if the county	207
has adopted a permanent parcel number system and if the	208
advertising notice published prior to the sale includes a complete	209
legal description or indicates where the complete legal	210
description may be obtained.	211

Sec. 323.47. (A) If land held by tenants in common is sold	212
upon proceedings in partition, or taken by the election of any of	213
the parties to such proceedings, or real estate is sold at	214
judicial sale, or by administrators, executors, guardians, or	215
trustees, the court shall order that the taxes, penalties, and	216
assessments then due and payable, and interest thereonon those	217
taxes, penalties, and assessments, that are or will be a lien on	218
such land or real estate at the time the deed is transferred	219
following the sale, be discharged out of the proceeds of such sale	220
or election. For purposes of determining such amount, the county	221
treasurer mayshall estimate the amount of taxes, assessments,	222
interest, and penalties that will be payable at the time the deed	223
of the property is transferred to the purchaser. If the county	224
treasurer's estimate exceeds the amount of taxes, assessments,	225
interest, and penalties actually payable when the deed is	226
transferred to the purchaser, the officer who conducted the sale	227
shall refund to the purchaser the difference between the estimate	228
and the amount actually payable. If the amount of taxes,	229
assessments, interest, and penalties actually payable when the	230
deed is transferred to the purchaser exceeds the county	231
treasurer's estimate, the officer shall certify the amount of the	232
excess to the treasurer, who shall enter that amount on the real	233
and public utility property tax duplicate opposite the property;	234
the amount of the excess shall be payable at the next succeeding	235
date prescribed for payment of taxes in section 323.12 of the	236
Revised Code.	237

(B)(1) If real estate is sold at judicial sale, the court	238
shall order that the total of the following amounts shall be	239
discharged out of the proceeds of the sale:	240

(a) Taxes and assessments the lien for which attaches before	241
the confirmation of sale but that are not yet determined,	242
assessed, and levied for the year in which confirmation occurs,	243
apportioned pro rata to the part of that year that precedes	244
confirmation, and any penalties and interest on those taxes and	245
assessments;	246

(b) All other taxes, assessments, penalties, and interest the	247
lien for which attached for a prior tax year but that have not	248
been paid on or before the date of confirmation.	249

(2) Upon the request of the officer who conducted the sale,	250
the county treasurer shall estimate the amount in division	251
(B)(1)(a) of this section. If the county treasurer's estimate	252
exceeds that amount, the officer who conducted the sale shall	253
refund to the purchaser the difference between the estimate and	254
the actual amount. If the actual amount exceeds the county	255
treasurer's estimate, the officer shall certify the amount of the	256
excess to the treasurer, who shall enter that amount on the real	257
and public utility property tax duplicate opposite the property;	258
the amount of the excess shall be payable at the next succeeding	259
date prescribed for payment of taxes in section 323.12 of the	260
Revised Code.	261

Sec. 2303.11.  All writs and orders for provisional remedies,	262
and process of every kind, shall be issued by the clerk of the	263
court of common pleas, or directly by an order or local rule of a	264
court, or by a county board of revision with jurisdiction pursuant	265
to section 323.66 of the Revised Code; but before they are issued	266
a praecipe shall be filed with the clerk demanding the same.	267

Sec. 2323.06. In an action for the foreclosure of a mortgage,	268
the court may at any stage in the action require the mortgagor and	269
the mortgagee to participate in mediation as the court considers	270
appropriate and may include a stipulation that requires the	271
mortgagor and the mortgagee to appear at the mediation in person.	272

Sec. 2323.07.  When a mortgage is foreclosed or a specific	273
lien enforced, a sale of the property, or a transfer of property	274
pursuant to sections 323.28, 323.65 to 323.78, and 5721.19 of the	275
Revised Code, shall be ordered by the court having jurisdiction or	276
the county board of revision with jurisdiction pursuant to section	277
323.66 of the Revised Code.	278

When the real property to be sold is in one or more tracts,	279
the court may order the officer who makes the sale to subdivide,	280
appraise, and sell them in parcels, or sell any one of the tracts	281
as a whole.	282

When the mortgaged property is situated in more than one	283
county, the court may order the sheriff or master of each county	284
to make sale of the property in histhe sheriff's or master's	285
county, or may direct one officer to sell the whole. When it	286
consists of a single tract, the court may direct that it be sold	287
as one tract or in separate parcels, and shall direct whether	288
appraisers shall be selected for each county or one set for all;	289
and whether publication of the sale shall be made in all the	290
counties, or in one county only.	291

Sec. 2327.01.  An execution is a process of a court, issued	292
by its clerk, the court itself, or the county board of revision	293
with jurisdiction pursuant to section 323.66 of the Revised Code,	294
and directed to the sheriff of the county. Executions may be	295
issued to the sheriffs of different counties at the same time.	296

Sec. 2327.02. (A) Executions are of three kinds:

297

(A)(1) Against the property of the judgment debtor, including	298
orders of sale or orders to transfer property pursuant to sections	299
323.28, 323.65 to 323.78, and 5721.19 of the Revised Code;	300

(B)(2) Against the person of the judgment debtor;

301

(C)(3) For the delivery of the possession of real property,	302
including real property sold under orders of sale or transferred	303
under orders to transfer property pursuant to sections 323.28,	304
323.65 to 323.78, and 5721.19 of the Revised Code.	305

(B) The writ mustshall contain a specific description of the	306
property, and a command to the sheriff to deliver it to the person	307
entitled theretoto the property. It also may require suchthe	308
sheriff to make the damages recovered for withholding the	309
possession and costs, or costs alone, out of the property of the	310
person who so withholds it.	311

(C) In the case of foreclosures of real property, including	312
foreclosures for taxes, mortgages, judgment liens, and other valid	313
liens, the description of the property, the order of sale, order	314
to transfer, and any deed or deed forms may be prepared, adopted,	315
and otherwise approved in advance by the court having jurisdiction	316
or the county board of revision with jurisdiction pursuant to	317
section 323.66 of the Revised Code, directly commanding the	318
sheriff to sell, convey, or deliver possession of the property as	319
commanded in that order. In those cases, the clerk shall	320
journalize the order and deliver that writ or order to the sheriff	321
for execution. If the property is sold under an order of sale or	322
transferred under an order to transfer, the officer who conducted	323
the sale or made the transfer of the property shall collect the	324
recording fee and any associated costs to cover the recording from	325
the purchaser or transferee at the time of the sale or transfer	326
and, following confirmation of the sale or transfer and the	327
payment of the balance due on the purchase price of the property,	328
shall execute and record the deed conveying title to the property	329
to the purchaser or transferee. For purposes of recording that	330
deed, by placement of a bid or making a statement of interest by	331
any party ultimately awarded the property, the purchaser or	332
transferee thereby appoints the officer who makes the sale or is	333
charged with executing and delivering the deed as agent for that	334
purchaser or transferee for the sole purpose of accepting	335
delivery of the deed.	336

Sec. 2329.17. (A) When execution is levied upon lands and	337
tenements, the officer who makes the levy shall call an inquest of	338
three disinterested freeholders, residents of the county where the	339
lands taken in execution are situated, and administer to them an	340
oath impartially to appraise the property so levied upon, upon	341
actual view. They forthwith shall return to such officer, under	342
their hands, an estimate of the real value of the property in	343
money.	344

(B) The municipal corporation or township in which the real	345
property is situated may inspect prior to the judicial sale any	346
structures located on lands subject to a writ of execution.	347

Sec. 2329.18.  When an officer receives the return provided	348
for in division (A) of section 2329.17 of the Revised Code, hethe	349
officer forthwith shall deposit a copy of it with the clerk of the	350
court from which the writ issued, and immediately advertise and	351
sell such real estate in conformity with sections 2329.01 to	352
2329.61, inclusive, of the Revised Code.	353

Sec. 2329.19.  Upon the return of the estimate provided for	354
in division (A) of section 2329.17 of the Revised Code, if it	355
appears by the inquisition that two thirds of the appraised value	356
of the lands and tenements levied upon is sufficient to satisfy	357
the execution, with costs, the judgment on which the execution	358
issued shall not operate as a lien on the residue of the debtor's	359
estate to the prejudice of any other judgment creditor.	360

Sec. 2329.191. (A) As used in this section, "title insurance	361
company" has the same meaning as in section 3953.01 of the Revised	362
Code.	363

(B) In every action demanding the judicial sale of	364
residential real estate consisting of one to four single-family	365
units, the party seeking that judicial sale shall file with the	366
clerk of the court of common pleas within fourteen days after	367
filing the pleadings requesting relief a preliminary judicial	368
report on a form that is approved by the department of insurance	369
that is prepared and issued by a duly licensed title insurance	370
agent on behalf of a licensed title insurance company or by a	371
title insurance company that is authorized by the department of	372
insurance to transact business in this state. The preliminary	373
judicial report shall be effective within thirty days prior to the	374
filing of the complaint or other pleading requesting a judicial	375
sale and shall include at least all of the following:	376

(1) A legal description of each parcel of real estate to be	377
sold at the judicial sale;	378

(2) The street address of the real estate or, if there is no	379
street address, the name of the street or road upon which the real	380
estate fronts together with the names of the streets or roads	381
immediately to the north and south or east and west of the real	382
estate;	383

(3) The county treasurer's permanent parcel number or other	384
tax identification number of the real estate;	385

(4) The name of the owners of record of the real estate to be	386
sold;	387

(5) A reference to the volume and page or instrument number	388
of the recording by which the owners acquired title to the real	389
estate;	390

(6) A description of the record title to the real estate;	391
however, easements, restrictions, setback lines, declarations,	392
conditions, covenants, reservations, and rights-of-way that were	393
filed for record prior to the lien being foreclosed are not	394
required to be included;	395

(7) The name and address of each lienholder and the name and	396
address of each lienholder's attorney, if any, as shown on the	397
recorded lien of the lienholder.	398

Prior to submitting any order or judgment entry to a court	399
that would order the sale of the residential real estate, the	400
party submitting the order or judgment entry shall file with the	401
clerk of the court of common pleas a final judicial report that	402
updates the state of the record title to that real estate from the	403
effective date of the preliminary judicial report through the date	404
of lis pendens and includes a copy of the court's docket for the	405
case. The cost of the title examination necessary for the	406
preparation of both the preliminary judicial report and the final	407
judicial report together with the premiums for those reports	408
computed as required by the department of insurance, based on the	409
fair market value of the real estate, or in the case of a	410
foreclosure, the principal balance of the mortgage or other lien	411
being foreclosed on or any other additional amount as may be	412
ordered by the court shall be taxed as costs in the case.	413

(C) In every action demanding the judicial sale of	414
residential real estate consisting of more than four single-family	415
units or of commercial real estate, the party seeking that	416
judicial sale shall file with the clerk of the court of common	417
pleas within fourteen days after filing the pleadings requesting	418
relief either a preliminary judicial report or a commitment for an	419
owner's fee policy of title insurance on the form approved by the	420
department of insurance that is prepared and issued by a duly	421
licensed title insurance agent on behalf of a licensed title	422
insurance company. Division (B) of this section applies if the	423
party seeking the judicial sale files a preliminary judicial	424
report. If the party seeking the judicial sale files a commitment	425
for an owner's fee policy of title insurance, the commitment shall	426
have an effective date within fourteen days prior to the filing	427
of the complaint or other pleading requesting a judicial sale and	428
shall contain at least all of the information required in	429
divisions (B)(1) to (7) of this section. The commitment shall	430
cover each parcel of real estate to be sold, shall include the	431
amount of the successful bid at the judicial sale, shall show the	432
purchaser at the judicial sale as the proposed insured, and shall	433
not expire until thirty days after the recordation of the deed by	434
the officer who makes the sale to that purchaser. After the	435
officer's return of the order of sale and prior to the	436
confirmation of the sale, the party requesting the order of sale	437
shall cause an invoice for the cost of the title insurance	438
policy, commitment cost related expenses, and cancellation fees,	439
if any, to be filed with the clerk of the court of common pleas.	440
The amount of the invoice shall be taxed as costs in the case.	441
The purchaser at the judicial sale may, by paying the premium for	442
the title insurance policy, obtain the issuance of title	443
insurance in accordance with the commitment.	444

Sec. 2329.23.  All notices and advertisements for the sale of	445
lands and tenements located in a municipal corporation, made by	446
virtue of the proceedings in a court of record therein, in	447
addition to a description of suchthe lands and tenements, shall	448
contain the street number of the buildings erected on the lands,	449
or the street number of the lots offered for sale. If no such	450
number exists, then the notice or advertisement mustshall contain	451
the name of the street or road upon which suchthe lands and	452
tenements are located, together with the names of the streets or	453
roads immediately north and south or east and west of suchthe	454
lands and tenements that cross or intersect the street or road	455
upon which they are located. The notice or advertisement shall, if	456
applicable, include the web site address of the officer who makes	457
the sale that allows a person to obtain a complete legal	458
description of the lands and tenements.	459

Sec. 2329.26.  (A) Lands and tenements taken in execution	460
shall not be sold until bothall of the following occur:	461

(1)(a) Except as otherwise provided in division (A)(1)(b) of	462
this section, the judgment creditor who seeks the sale of the	463
lands and tenements or the judgment creditor's attorney does both	464
of the following:	465

(i) Causes a written notice of the date, time, and place of	466
the sale to be served in accordance with divisions (A) and (B) of	467
Civil Rule 5 upon the judgment debtor and upon each other party to	468
the action in which the judgment giving rise to the execution was	469
rendered;	470

(ii) At least seven calendar days prior to the date of the	471
sale, files with the clerk of the court that rendered the judgment	472
giving rise to the execution a copy of the written notice	473
described in division (A)(1)(a)(i) of this section with proof of	474
service endorsed on the copy in the form described in division (D)	475
of Civil Rule 5.	476

(b) Service of the written notice described in division	477
(A)(1)(a)(i) of this section is not required to be made upon any	478
party who is in default for failure to appear in the action in	479
which the judgment giving rise to the execution was rendered.	480

(2) The officer taking the lands and tenements gives public	481
notice of the date, time, and place of the sale for at least	482
thirty daysthree weeks before the day of sale by advertisement in	483
a newspaper published in and of general circulation in the county.	484
The court ordering the sale may designate in the order of sale	485
the newspaper in which this public notice shall be published, and	486
this public notice is subject to division (A) of section 2329.27	487
of the Revised Code.	488

(3) The officer taking the lands and tenements shall collect	489
the purchaser's information required by section 2329.271 of the	490
Revised Code.	491

(B) A sale of lands and tenements taken in execution may be	492
set aside in accordance with division (B) of section 2329.27 of	493
the Revised Code.	494

Sec. 2329.27.  (A) When the public notice required by	495
division (A)(2) of section 2329.26 of the Revised Code is made in	496
a newspaper published weekly, it is sufficient to insert it for	497
three consecutive weeks. If both a daily and weekly edition of the	498
paper are published and the circulation of the daily in the county	499
exceeds that of the weekly in the county, or if the lands and	500
tenements taken in execution are situated in a city, both a daily	501
and weekly edition of the paper are published, and the circulation	502
of the daily in that city exceeds the circulation of the weekly in	503
that city, it is sufficient to publish the public notice in the	504
daily once a week for three consecutive weeks before the day of	505
sale, each insertion to be on the same day of the week. The	506
expense of that publication in a daily shall not exceed the cost	507
of publishing it in a weekly.	508

(B)(1) Subject to divisions (B)(2) and (3) of this section,	509
all sales of lands and tenements taken in execution that are made	510
without compliance with the written notice requirements of	511
division (A)(1)(a) of section 2329.26 of the Revised Code and, the	512
public notice requirements of division (A)(2) of that section, the	513
purchaser information requirements of section 2329.271 of the	514
Revised Code, and division (A) of this section shall be set aside,	515
on motion by any interested party, by the court to which the	516
execution is returnable.	517

(2) Proof of service endorsed upon a copy of the written	518
notice required by division (A)(1)(a) of section 2329.26 of the	519
Revised Code shall be conclusive evidence of the service of the	520
written notice in compliance with the requirements of that	521
division, unless a party files a motion to set aside the sale of	522
the lands and tenements pursuant to division (B)(1) of this	523
section and establishes by a preponderance of the evidence that	524
the proof of service is fraudulent.	525

(3) If the court to which the execution is returnable enters	526
its order confirming the sale of the lands and tenements, the	527
order shall have both of the following effects:	528

(a) The order shall be deemed to constitute a judicial	529
finding as follows:	530

(i) That the sale of the lands and tenements complied with	531
the written notice requirements of division (A)(1)(a) of section	532
2329.26 of the Revised Code and the public notice requirements of	533
division (A)(2) of that section and division (A) of this section,	534
or that compliance of that nature did not occur but the failure to	535
give a written notice to a party entitled to notice under division	536
(A)(1)(a) of section 2329.26 of the Revised Code has not	537
prejudiced that party;	538

(ii) That all parties entitled to notice under division	539
(A)(1)(a) of section 2329.26 of the Revised Code received adequate	540
notice of the date, time, and place of the sale of the lands and	541
tenements;	542

(iii) That the purchaser has submitted the contact	543
information required by section 2329.271 of the Revised Code.	544

(b) The order bars the filing of any further motions to set	545
aside the sale of the lands and tenements.	546

Sec. 2329.271. (A)(1) Subject to division (A)(2) of this	547
section, the purchaser of lands and tenements taken in execution	548
shall submit to the officer who makes the sale the following	549
information:	550

(a) The name, address, and telephone number of the purchaser;

551

(b) If the lands and tenements taken in execution are	552
residential rental property and the residential rental property is	553
purchased by a trust, business trust, estate, partnership, limited	554
partnership, limited liability company, association, corporation,	555
or any other business entity, the name, address, and telephone	556
number of the following with the provision that the purchaser be	557
readily accessible through the identified contact person:	558

(i) A trustee, in the case of a trust or business trust;

559

(ii) The executor or administrator, in the case of an estate;

560

(iii) A general partner, in the case of a partnership or a	561
limited partnership;	562

(iv) A member, manager, or officer, in the case of a limited	563
liability company;	564

(v) An associate, in the case of an association;

565

(vi) An officer, in the case of a corporation;

566

(vii) A member, manager, or officer, in the case of any other	567
business entity.	568

(c) A statement indicating whether the purchaser will occupy	569
the lands and tenements.	570

(2) If the lands and tenements taken in execution are not	571
residential rental property and the purchaser of those lands and	572
tenements is a corporation, partnership, association, estate,	573
trust, or other business organization the only place of business	574
of which is in the county in which the real property is located,	575
the information required by divisions (A)(1)(a) and (c) of this	576
section shall be the contact information for the office of an	577
employee of the purchasing entity that is located in that county	578
and that the purchasing entity has designated to receive notices	579
or inquiries about the property. If the purchasing entity has a	580
place of business outside the county in which the real property	581
is located and the purchasing entity's principal place of	582
business is located in this state, the information required by	583
divisions (A)(1)(a) and (c) of this section shall be the contact	584
information for the office of an employee of the purchasing	585
entity that is located in this state and that the purchasing	586
entity has designated to receive notices or inquiries about the	587
property. If the purchasing entity's principal place of business	588
is not located in this state, the information required by	589
divisions (A)(1)(a) and (c) of this section shall be the contact	590
information for a natural person who is employed by the	591
purchasing entity at the purchasing entity's principal place of	592
business outside of this state and whom the purchasing entity has	593
designated to receive notices or inquiries about the property.	594

(B) The information required by division (A) of this section	595
shall be part of the sheriff's record of proceedings and shall be	596
part of the record of the court of common pleas. The information	597
is a public record and open to public inspection.	598

Sec. 2329.272. (A) The officer who will make the sale of	599
lands and tenements that are delinquent vacant tenements or	600
premises or abandoned tenements or premises may hold an open	601
house of the delinquent vacant tenements or premises or abandoned	602
tenements or premises to allow any person to view the delinquent	603
vacant tenements or premises or abandoned tenements or premises	604
prior to the sale. The officer may include a notice of the open	605
house in the public notice of the date, time, and place of the	606
sale pursuant to section 2329.26 of the Revised Code. The officer	607
is not required to give those persons who view the delinquent	608
vacant tenements or premises or abandoned tenements or premises	609
any advice regarding the tenements or premises.	610

(B) The officer who makes the sale of lands and tenements	611
shall deduct any costs associated with holding the open house from	612
the proceeds of the sale of the lands and tenements.	613

(C) The officer who holds the open house is not liable as	614
provided in Chapter 2744. of the Revised Code for injury, death,	615
or loss to person or property that occurs at the open house.	616

Sec. 2329.30.  The court from which an execution or order of	617
sale issues, upon notice and motion of the officer who makes the	618
sale, or of an interested party, shallmay punish as for contempt	619
any purchaser of real propertylands and tenements who fails to	620
pay within thirty days of the confirmation of the sale the	621
purchase money thereforbalance due on the purchase price of the	622
lands and tenements by forfeiting the sale of the lands and	623
tenements and returning any deposit paid in connection with the	624
sale of the lands and tenements, by forfeiting any deposit paid in	625
connection with the sale of the lands and tenements, as for	626
contempt, or in any other manner the court considers appropriate.	627

Sec. 2329.31. (A) Upon the return of any writ of execution	628
for the satisfaction of which lands and tenements have been sold,	629
on careful examination of the proceedings of the officer making	630
the sale, if the court of common pleas finds that the sale was	631
made, in all respects, in conformity with sections 2329.01 to	632
2329.61, inclusive, of the Revised Code, it shall, within thirty	633
days of the return of the writ, direct the clerk of the court of	634
common pleas to make an entry on the journal that the court is	635
satisfied of the legality of such sale, and that the officer	636
attorney who filed the writ of execution make to the purchaser a	637
deed for the lands and tenements. Nothing in this section	638
prevents the court of common pleas from staying the confirmation	639
of the sale to permit a property owner time to redeem the	640
property or for any other reason that it determines is	641
appropriate. In those instances, the sale shall be confirmed	642
within thirty days after the termination of any stay of	643
confirmation.	644

(B) The officer making the sale shall require the purchaser,	645
including a lienholder, to pay within thirty days of the	646
confirmation of the sale the balance due on the purchase price of	647
the lands and tenements.	648

Sec. 2329.36. An officer, including a master commissioner	649
and a special master, who sells real property, on confirmation of	650
the sale, must(A) The attorney who files the writ of execution	651
shall, not later than seven days after the filing of the order of	652
confirmation of sale pursuant to section 2329.31 of the Revised	653
Code, make to the purchaser a deed, containing the names of the	654
parties to the judgment, the names of the owners of the property	655
sold, a reference to the volume and page of the recording of the	656
next preceding recorded instrument by or through which the owners	657
claim title, the date and amount of the judgment, the substance	658
of the execution or order on which the property was sold, the	659
substance of the officer's return thereon, and the order of	660
confirmation and deliver the deed to the officer who sold the real	661
property. The deed shall be executed, acknowledged, and recorded	662
as other deeds. The officer or the officer's legal representative	663
may review and approve or reject the deed for form and substance.	664

(B) By placing a bid at a sale conducted pursuant to this	665
chapter, the purchaser appoints the officer who makes the sale as	666
agent of the purchaser for the sole purpose of accepting delivery	667
of the deed described in division (A) of this section.	668

(C) The officer who sells the real property shall record the	669
deed, or for registered land file the documents required by	670
section 5309.64 of the Revised Code, with the county recorder	671
within fourteen business days of the date the purchaser pays the	672
balance due on the purchase price of the lands and tenements. The	673
officer shall charge the purchaser a fee to cover the actual	674
costs of recording the deed or filing the documents.	675

Sec. 2703.141. (A) If service by publication is necessary in	676
an action to foreclose a mortgage or to enforce a lien or other	677
encumbrance or charge on real property, the party seeking service	678
by publication shall cause the publication to be made once a week	679
for three consecutive weeks instead of as provided by Civil Rule	680
4.4.	681

(B) In any county that has adopted a permanent parcel	682
system, the parcel may be described in the notice described in	683
division (A) of this section by listing the complete street	684
address and the parcel number, instead of also with a complete	685
legal description, or the parcel may be described in the notice	686
by listing the complete street address of the parcel and by	687
indicating that the complete legal description of the parcel may	688
be obtained from the county auditor.	689

Sec. 2703.26.  When summons has been served or publication	690
madea complaint is filed, the action is pending so as to charge a	691
third person with notice of its pendency. While pending, no	692
interest can be acquired by third persons in the subject of the	693
action, as against the plaintiff's title.	694

Sec. 5309.64. (A) Whenever registered land is sold to	695
satisfy any judgment, decree, or order of a court, or the title is	696
transferred or affected by a decree or judgment of a court, the	697
purchaser, or the person in whose favor such decree was rendered,	698
on filing with the county recorder a certificate that the terms of	699
sale have been complied with and a certified copy of the order of	700
sale and return thereof and confirmation, or a certified copy of	701
the decree of the court transferring or affecting the title, as	702
the case may be, is entitled to have the property transferred to	703
himthe purchaser or person in whose favor the decree was rendered	704
and histhe title registered accordingly and a new certificate of	705
title issued therefor.	706

(B) When registered land is sold by the sheriff under order	707
of a court, the sheriff shall file with the county recorder a	708
certificate that the terms of sale have been complied with and a	709
certified copy of the order of sale and return thereof and	710
confirmation. The purchaser is thereafter entitled to have the	711
property transferred to the purchaser and the title registered	712
accordingly and a new certificate of title issued therefor.	713

Sec. 5721.18.  The county prosecuting attorney, upon the	714
delivery to the prosecuting attorney by the county auditor of a	715
delinquent land or delinquent vacant land tax certificate, or of a	716
master list of delinquent or delinquent vacant tracts, shall	717
institute a foreclosure proceeding under this section in the name	718
of the county treasurer to foreclose the lien of the state, in any	719
court with jurisdiction or in the county board of revision with	720
jurisdiction pursuant to section 323.66 of the Revised Code,	721
unless the taxes, assessments, charges, penalties, and interest	722
are paid prior to the time a complaint is filed, or unless a	723
foreclosure or foreclosure and forfeiture action has been or will	724
be instituted under section 323.25 or 5721.14 of the Revised Code.	725
If the delinquent land or delinquent vacant land tax certificate	726
or the master list of delinquent or delinquent vacant tracts lists	727
minerals or rights to minerals listed pursuant to sections	728
5713.04, 5713.05, and 5713.06 of the Revised Code, the county	729
prosecuting attorney may institute a foreclosure proceeding in the	730
name of the county treasurer, in any court with jurisdiction, to	731
foreclose the lien of the state against such minerals or rights to	732
minerals, unless the taxes, assessments, charges, penalties, and	733
interest are paid prior to the time the complaint is filed, or	734
unless a foreclosure or foreclosure and forfeiture action has been	735
or will be instituted under section 323.25 or 5721.14 of the	736
Revised Code.	737

The prosecuting attorney shall prosecute the proceeding to	738
final judgment and satisfaction. Within ten days after obtaining a	739
judgment, the prosecuting attorney shall notify the treasurer in	740
writing that judgment has been rendered. If there is a copy of a	741
written delinquent tax contract attached to the certificate or an	742
asterisk next to an entry on the master list, or if a copy of a	743
delinquent tax contract is received from the auditor prior to the	744
commencement of the proceeding under this section, the prosecuting	745
attorney shall not institute the proceeding under this section,	746
unless the prosecuting attorney receives a certification of the	747
treasurer that the delinquent tax contract has become void.	748

(A) This division applies to all foreclosure proceedings not	749
instituted and prosecuted under section 323.25 of the Revised Code	750
or division (B) or (C) of this section. The foreclosure	751
proceedings shall be instituted and prosecuted in the same manner	752
as is provided by law for the foreclosure of mortgages on land,	753
except that, if service by publication is necessary, such	754
publication shall be made once a week for three consecutive weeks	755
instead of as provided by the Rules of Civil Procedure, and the	756
service shall be complete at the expiration of three weeks after	757
the date of the first publication. In any proceeding prosecuted	758
under this section, if the prosecuting attorney determines that	759
service upon a defendant may be obtained ultimately only by	760
publication, the prosecuting attorney may cause service to be made	761
simultaneously by certified mail, return receipt requested,	762
ordinary mail, and publication.	763

In any county that has adopted a permanent parcel number	764
system, the parcel may be described in the notice by parcel number	765
only, instead of also with a complete legal description, if the	766
prosecuting attorney determines that the publication of the	767
complete legal description is not necessary to provide reasonable	768
notice of the foreclosure proceeding to the interested parties. If	769
the complete legal description is not published, the notice shall	770
indicate where the complete legal description may be obtained.	771

It is sufficient, having been made a proper party to the	772
foreclosure proceeding, for the treasurer to allege in the	773
treasurer's complaint that the certificate or master list has been	774
duly filed by the auditor, that the amount of money appearing to	775
be due and unpaid is due and unpaid, and that there is a lien	776
against the property described in the certificate or master list,	777
without setting forth in the complaint any other or special matter	778
relating to the foreclosure proceeding. The prayer of the	779
complaint shall be that the court or the county board of revision	780
with jurisdiction pursuant to section 323.66 of the Revised Code	781
issue an order that the property be sold or conveyed by the	782
sheriff, or if the action is in the municipal court by the	783
bailiff, in the manner provided in section 5721.19 of the Revised	784
Code.	785

In the foreclosure proceeding, the treasurer may join in one	786
action any number of lots or lands, but the decree shall be	787
rendered separately, and any proceedings may be severed, in the	788
discretion of the court or board of revision, for the purpose of	789
trial or appeal, and the court or board of revision shall make	790
such order for the payment of costs as is considered proper. The	791
certificate or master list filed by the auditor with the	792
prosecuting attorney is prima-facie evidence at the trial of the	793
foreclosure action of the amount and validity of the taxes,	794
assessments, charges, penalties, and interest appearing due and	795
unpaid and of their nonpayment.	796

(B) Foreclosure proceedings constituting an action in rem may	797
be commenced by the filing of a complaint after the end of the	798
second year from the date on which the delinquency was first	799
certified by the auditor. Prior to filing such an action in rem,	800
the prosecuting attorney shall cause a title search to be	801
conducted for the purpose of identifying any lienholders or other	802
persons with interests in the property subject to foreclosure.	803
Following the title search, the action in rem shall be instituted	804
by filing in the office of the clerk of a court with jurisdiction	805
a complaint bearing a caption substantially in the form set forth	806
in division (A) of section 5721.181 of the Revised Code.	807

Any number of parcels may be joined in one action. Each	808
separate parcel included in a complaint shall be given a serial	809
number and shall be separately indexed and docketed by the clerk	810
of the court in a book kept by the clerk for such purpose. A	811
complaint shall contain the permanent parcel number of each parcel	812
included in it, the full street address of the parcel when	813
available, a description of the parcel as set forth in the	814
certificate or master list, the name and address of the last known	815
owner of the parcel if they appear on the general tax list, the	816
name and address of each lienholder and other person with an	817
interest in the parcel identified in the title search relating to	818
the parcel that is required by this division, and the amount of	819
taxes, assessments, charges, penalties, and interest due and	820
unpaid with respect to the parcel. It is sufficient for the	821
treasurer to allege in the complaint that the certificate or	822
master list has been duly filed by the auditor with respect to	823
each parcel listed, that the amount of money with respect to each	824
parcel appearing to be due and unpaid is due and unpaid, and that	825
there is a lien against each parcel, without setting forth any	826
other or special matters. The prayer of the complaint shall be	827
that the court issue an order that the land described in the	828
complaint be sold in the manner provided in section 5721.19 of the	829
Revised Code.	830

(1) Within thirty days after the filing of a complaint, the	831
clerk of the court in which the complaint was filed shall cause a	832
notice of foreclosure substantially in the form of the notice set	833
forth in division (B) of section 5721.181 of the Revised Code to	834
be published once a week for three consecutive weeks in a	835
newspaper of general circulation in the county. In any county that	836
has adopted a permanent parcel number system, the parcel may be	837
described in the notice by parcel number only, instead of also	838
with a complete legal description, if the prosecuting attorney	839
determines that the publication of the complete legal description	840
is not necessary to provide reasonable notice of the foreclosure	841
proceeding to the interested parties. If the complete legal	842
description is not published, the notice shall indicate where the	843
complete legal description may be obtained.	844

After the third publication, the publisher shall file with	845
the clerk of the court an affidavit stating the fact of the	846
publication and including a copy of the notice of foreclosure as	847
published. Service of process for purposes of the action in rem	848
shall be considered as complete on the date of the last	849
publication.	850

Within thirty days after the filing of a complaint and before	851
the final date of publication of the notice of foreclosure, the	852
clerk of the court also shall cause a copy of a notice	853
substantially in the form of the notice set forth in division (C)	854
of section 5721.181 of the Revised Code to be mailed by certified	855
mail, with postage prepaid, to each person named in the complaint	856
as being the last known owner of a parcel included in it, or as	857
being a lienholder or other person with an interest in a parcel	858
included in it. The notice shall be sent to the address of each	859
such person, as set forth in the complaint, and the clerk shall	860
enter the fact of such mailing upon the appearance docket. If the	861
name and address of the last known owner of a parcel included in a	862
complaint is not set forth in it, the auditor shall file an	863
affidavit with the clerk stating that the name and address of the	864
last known owner does not appear on the general tax list.	865

(2)(a) An answer may be filed in an action in rem under this	866
division by any person owning or claiming any right, title, or	867
interest in, or lien upon, any parcel described in the complaint.	868
The answer shall contain the caption and number of the action and	869
the serial number of the parcel concerned. The answer shall set	870
forth the nature and amount of interest claimed in the parcel and	871
any defense or objection to the foreclosure of the lien of the	872
state for delinquent taxes, assessments, charges, penalties, and	873
interest as shown in the complaint. The answer shall be filed in	874
the office of the clerk of the court, and a copy of the answer	875
shall be served on the prosecuting attorney, not later than	876
twenty-eight days after the date of final publication of the	877
notice of foreclosure. If an answer is not filed within such time,	878
a default judgment may be taken as to any parcel included in a	879
complaint as to which no answer has been filed. A default judgment	880
is valid and effective with respect to all persons owning or	881
claiming any right, title, or interest in, or lien upon, any such	882
parcel, notwithstanding that one or more of such persons are	883
minors, incompetents, absentees or nonresidents of the state, or	884
convicts in confinement.	885

(b)(i) A receiver appointed pursuant to divisions (C)(2) and	886
(3) of section 3767.41 of the Revised Code may file an answer	887
pursuant to division (B)(2)(a) of this section, but is not	888
required to do so as a condition of receiving proceeds in a	889
distribution under division (B)(1) of section 5721.17 of the	890
Revised Code.	891

(ii) When a receivership under section 3767.41 of the Revised	892
Code is associated with a parcel, the notice of foreclosure set	893
forth in division (B) of section 5721.181 of the Revised Code and	894
the notice set forth in division (C) of that section shall be	895
modified to reflect the provisions of division (B)(2)(b)(i) of	896
this section.	897

(3) At the trial of an action in rem under this division, the	898
certificate or master list filed by the auditor with the	899
prosecuting attorney shall be prima-facie evidence of the amount	900
and validity of the taxes, assessments, charges, penalties, and	901
interest appearing due and unpaid on the parcel to which the	902
certificate or master list relates and their nonpayment. If an	903
answer is properly filed, the court may, in its discretion, and	904
shall, at the request of the person filing the answer, grant a	905
severance of the proceedings as to any parcel described in such	906
answer for purposes of trial or appeal.	907

(C) In addition to the actions in rem authorized under	908
division (B) of this section and section 5721.14 of the Revised	909
Code, an action in rem may be commenced under this division. An	910
action commenced under this division shall conform to all of the	911
requirements of division (B) of this section except as follows:	912

(1) The prosecuting attorney shall not cause a title search	913
to be conducted for the purpose of identifying any lienholders or	914
other persons with interests in the property subject to	915
foreclosure, except that the prosecuting attorney shall cause a	916
title search to be conducted to identify any receiver's lien.	917

(2) The names and addresses of lienholders and persons with	918
an interest in the parcel shall not be contained in the complaint,	919
and notice shall not be mailed to lienholders and persons with an	920
interest as provided in division (B)(1) of this section, except	921
that the name and address of a receiver under section 3767.41 of	922
the Revised Code shall be contained in the complaint and notice	923
shall be mailed to the receiver.	924

(3) With respect to the forms applicable to actions commenced	925
under division (B) of this section and contained in section	926
5721.181 of the Revised Code:	927

(a) The notice of foreclosure prescribed by division (B) of	928
section 5721.181 of the Revised Code shall be revised to exclude	929
any reference to the inclusion of the name and address of each	930
lienholder and other person with an interest in the parcel	931
identified in a statutorily required title search relating to the	932
parcel, and to exclude any such names and addresses from the	933
published notice, except that the revised notice shall refer to	934
the inclusion of the name and address of a receiver under section	935
3767.41 of the Revised Code and the published notice shall include	936
the receiver's name and address. The notice of foreclosure also	937
shall include the following in boldface type:	938

"If pursuant to the action the parcel is sold, the sale shall	939
not affect or extinguish any lien or encumbrance with respect to	940
the parcel other than a receiver's lien and other than the lien	941
for land taxes, assessments, charges, interest, and penalties for	942
which the lien is foreclosed and in satisfaction of which the	943
property is sold. All other liens and encumbrances with respect to	944
the parcel shall survive the sale."	945

(b) The notice to the owner, lienholders, and other persons	946
with an interest in a parcel shall be a notice only to the owner	947
and to any receiver under section 3767.41 of the Revised Code, and	948
the last two sentences of the notice shall be omitted.	949

(4) As used in this division, a "receiver's lien" means the	950
lien of a receiver appointed pursuant to divisions (C)(2) and (3)	951
of section 3767.41 of the Revised Code that is acquired pursuant	952
to division (H)(2)(b) of that section for any unreimbursed	953
expenses and other amounts paid in accordance with division (F) of	954
that section by the receiver and for the fees of the receiver	955
approved pursuant to division (H)(1) of that section.	956

(D) If the prosecuting attorney determines that an action in	957
rem under division (B) or (C) of this section is precluded by law,	958
then foreclosure proceedings shall be filed pursuant to division	959
(A) of this section, and the complaint in the action in personam	960
shall set forth the grounds upon which the action in rem is	961
precluded.	962

(E) The conveyance by the owner of any parcel against which a	963
complaint has been filed pursuant to this section at any time	964
after the date of publication of the parcel on the delinquent tax	965
list but before the date of a judgment of foreclosure pursuant to	966
section 5721.19 of the Revised Code shall not nullify the right of	967
the county to proceed with the foreclosure.	968

Sec. 5721.19.  (A) In its judgment of foreclosure rendered	969
with respect to actions filed pursuant to section 5721.18 of the	970
Revised Code, the court or the county board of revision with	971
jurisdiction pursuant to section 323.66 of the Revised Code shall	972
enter a finding with respect to each parcel of the amount of the	973
taxes, assessments, charges, penalties, and interest, and the	974
costs incurred in the foreclosure proceeding instituted against	975
it, whichthat are due and unpaid. The court or the county board	976
of revision shall order such premises to be transferred pursuant	977
to division (I) of this section or may order each parcel to be	978
sold, without appraisal, for not less than either of the	979
following:	980

(1) The fair market value of the parcel, as determined by the	981
county auditor, plus the costs incurred in the foreclosure	982
proceeding;	983

(2) The total amount of the finding entered by the court,or	984
the county board of revision, including all taxes, assessments,	985
charges, penalties, and interest payable subsequent to the	986
delivery to the county prosecuting attorney of the delinquent land	987
tax certificate or master list of delinquent tracts and prior to	988
the transfer of the deed of the parcel to the purchaser following	989
confirmation of sale, plus the costs incurred in the foreclosure	990
proceeding. For purposes of determining such amount, the county	991
treasurer may estimate the amount of taxes, assessments, interest,	992
penalties, and costs that will be payable at the time the deed of	993
the property is transferred to the purchaser.	994

Notwithstanding the minimum sales price provisions of	995
divisions (A)(1) and (2) of this section to the contrary, a parcel	996
sold pursuant to this section shall not be sold for less than the	997
amount described in division (A)(2) of this section if the highest	998
bidder is the owner of record of the parcel immediately prior to	999
the judgment of foreclosure or a member of the following class of	1000
parties connected to that owner: a member of that owner's	1001
immediate family, a person with a power of attorney appointed by	1002
that owner who subsequently transfers the parcel to the owner, a	1003
sole proprietorship owned by that owner or a member of that	1004
owner's immediate family, or a partnership, trust, business trust,	1005
corporation, or association in which the owner or a member of the	1006
owner's immediate family owns or controls directly or indirectly	1007
more than fifty per cent. If a parcel sells for less than the	1008
amount described in division (A)(2) of this section, the officer	1009
conducting the sale shall require the buyer to complete an	1010
affidavit stating that the buyer is not the owner of record	1011
immediately prior to the judgment of foreclosure or a member of	1012
the specified class of parties connected to that owner, and the	1013
affidavit shall become part of the court records of the	1014
proceeding. If the county auditor discovers within three years	1015
after the date of the sale that a parcel was sold to that owner or	1016
a member of the specified class of parties connected to that owner	1017
for a price less than the amount so described, and if the parcel	1018
is still owned by that owner or a member of the specified class of	1019
parties connected to that owner, the auditor within thirty days	1020
after such discovery shall add the difference between that amount	1021
and the sale price to the amount of taxes that then stand charged	1022
against the parcel and is payable at the next succeeding date for	1023
payment of real property taxes. As used in this paragraph,	1024
"immediate family" means a spouse who resides in the same	1025
household and children.	1026

(B) Each parcel affected by the court's finding and order of	1027
sale shall be separately sold, unless the court orders any of such	1028
parcels to be sold together.	1029

Each parcel shall be advertised and sold by the officer to	1030
whom the order of sale is directed in the manner provided by law	1031
for the sale of real property on execution. The advertisement for	1032
sale of each parcel shall be published once a week for three	1033
consecutive weeks and shall include the date on which a second	1034
sale will be conducted if no bid is accepted at the first sale.	1035
Any number of parcels may be included in one advertisement.	1036

The notice of the advertisement shall be substantially in the	1037
form of the notice set forth in section 5721.191 of the Revised	1038
Code. In any county that has adopted a permanent parcel number	1039
system, the parcel may be described in the notice by parcel number	1040
only, instead of also with a complete legal description, if the	1041
prosecuting attorney determines that the publication of the	1042
complete legal description is not necessary to provide reasonable	1043
notice of the foreclosure sale to potential bidders. If the	1044
complete legal description is not published, the notice shall	1045
indicate where the complete legal description may be obtained.	1046

(C)(1) Whenever the officer charged to conduct the sale	1047
offers any parcel for sale the officer first shall read aloud a	1048
complete legal description of the parcel, or in the alternative,	1049
may read aloud only a summary description, including the complete	1050
street address of the parcel, if any, and a parcel number if the	1051
county has adopted a permanent parcel number system and if the	1052
advertising notice prepared pursuant to this section includes a	1053
complete legal description or indicates where the complete legal	1054
description may be obtained. Whenever the officer charged to	1055
conduct the sale offers any parcel for sale and no bids are made	1056
equal to the lesser of the amounts described in divisions (A)(1)	1057
and (2) of this section, the officer shall adjourn the sale of the	1058
parcel to the second date that was specified in the advertisement	1059
of sale. The second date shall be not less than two weeks or more	1060
than six weeks from the day on which the parcel was first offered	1061
for sale. The second sale shall be held at the same place and	1062
commence at the same time as set forth in the advertisement of	1063
sale. The officer shall offer any parcel not sold at the first	1064
sale. Upon the conclusion of any sale, or if any parcel remains	1065
unsold after being offered at two sales, the officer conducting	1066
the sale shall report the results to the court.	1067

(2)(a) If a parcel remains unsold after being offered at two	1068
sales, or if a parcel sells at any sale but the amount of the	1069
price is less than the costs incurred in the proceeding instituted	1070
against the parcel under section 5721.18 of the Revised Code, then	1071
the clerk of the court shall certify to the county auditor the	1072
amount of those costs that remains unpaid. At the next semiannual	1073
apportionment of real property taxes that occurs following any	1074
such certification, the auditor shall reduce the real property	1075
taxes that the auditor otherwise would distribute to each taxing	1076
district. In making the reductions, the auditor shall subtract	1077
from the otherwise distributable real property taxes to a taxing	1078
district an amount that shall be determined by multiplying the	1079
certified costs by a fraction the numerator of which shall be the	1080
amount of the taxes, assessments, charges, penalties, and interest	1081
on the parcel owed to that taxing district at the time the parcel	1082
first was offered for sale pursuant to this section, and the	1083
denominator of which shall be the total of the taxes, assessments,	1084
charges, penalties, and interest on the parcel owed to all the	1085
taxing districts at that time. The auditor promptly shall pay to	1086
the clerk of the court the amounts of the reductions.	1087

(b) If reductions occur pursuant to division (C)(2)(a) of	1088
this section, and if at a subsequent time a parcel is sold at a	1089
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of	1090
the Revised Code, then, notwithstanding other provisions of the	1091
Revised Code, except section 5721.17 of the Revised Code,	1092
governing the distribution of the proceeds of a foreclosure or	1093
forfeiture sale, the proceeds first shall be distributed to	1094
reimburse the taxing districts subjected to reductions in their	1095
otherwise distributable real property taxes. The distributions	1096
shall be based on the same proportions used for purposes of	1097
division (C)(2)(a) of this section.	1098

(3) The court, in its discretion, may order any parcel not	1099
sold pursuant to the original order of sale to be advertised and	1100
offered for sale at a subsequent foreclosure sale. For such	1101
purpose, the court may direct the parcel to be appraised and fix a	1102
minimum price for which it may be sold.	1103

(D) Except as otherwise provided in division (B)(1) of	1104
section 5721.17 of the Revised Code, upon the confirmation of a	1105
sale, the proceeds of the sale shall be applied as follows:	1106

(1) The costs incurred in any proceeding filed against the	1107
parcel pursuant to section 5721.18 of the Revised Code shall be	1108
paid first.	1109

(2) Following the payment required by division (D)(1) of this	1110
section, the part of the proceeds that is equal to five per cent	1111
of the taxes and assessments due shall be deposited in the	1112
delinquent tax and assessment collection fund created pursuant to	1113
section 321.261 of the Revised Code.	1114

(3) Following the payment required by division (D)(2) of this	1115
section, the amount found due for taxes, assessments, charges,	1116
penalties, and interest shall be paid, including all taxes,	1117
assessments, charges, penalties, and interest payable subsequent	1118
to the delivery to the county prosecuting attorney of the	1119
delinquent land tax certificate or master list of delinquent	1120
tracts and prior to the transfer of the deed of the parcel to the	1121
purchaser following confirmation of sale. If the proceeds	1122
available for distribution pursuant to division (D)(3) of this	1123
section are sufficient to pay the entire amount of those taxes,	1124
assessments, charges, penalties, and interest, the portion of the	1125
proceeds representing taxes, interest, and penalties shall be paid	1126
to each claimant in proportion to the amount of taxes levied by	1127
the claimant in the preceding tax year, and the amount	1128
representing assessments and other charges shall be paid to each	1129
claimant in the order in which they became due. If the proceeds	1130
are not sufficient to pay that entire amount, the proportion of	1131
the proceeds representing taxes, penalties, and interest shall be	1132
paid to each claimant in the same proportion that the amount of	1133
taxes levied by the claimant against the parcel in the preceding	1134
tax year bears to the taxes levied by all such claimants against	1135
the parcel in the preceding tax year, and the proportion of the	1136
proceeds representing items of assessments and other charges shall	1137
be credited to those items in the order in which they became due.	1138

(E) If the proceeds from the sale of a parcel are	1139
insufficient to pay in full the amount of the taxes, assessments,	1140
charges, penalties, and interest which are due and unpaid; the	1141
costs incurred in the foreclosure proceeding instituted against it	1142
which are due and unpaid; and, if division (B)(1) of section	1143
5721.17 of the Revised Code is applicable, any notes issued by a	1144
receiver pursuant to division (F) of section 3767.41 of the	1145
Revised Code and any receiver's lien as defined in division (C)(4)	1146
of section 5721.18 of the Revised Code, the court, pursuant to	1147
section 5721.192 of the Revised Code, may enter a deficiency	1148
judgment against the owner of record of the parcel for the unpaid	1149
amount. If that owner of record is a corporation, the court may	1150
enter the deficiency judgment against the stockholder holding a	1151
majority of that corporation's stock.	1152

If after distribution of proceeds from the sale of the parcel	1153
under division (D) of this section the amount of proceeds to be	1154
applied to pay the taxes, assessments, charges, penalties,	1155
interest, and costs is insufficient to pay them in full, and the	1156
court does not enter a deficiency judgment against the owner of	1157
record pursuant to this division, the taxes, assessments, charges,	1158
penalties, interest, and costs shall be deemed satisfied.	1159

(F)(1) Upon confirmation of a sale, a spouse of the party	1160
charged with the delinquent taxes or assessments shall thereby be	1161
barred of the right of dower in the property sold, though such	1162
spouse was not a party to the action. No statute of limitations	1163
shall apply to such action. When the land or lots stand charged on	1164
the tax duplicate as certified delinquent, it is not necessary to	1165
make the state a party to the foreclosure proceeding, but the	1166
state shall be deemed a party to such action through and be	1167
represented by the county treasurer.	1168

(2) Except as otherwise provided in divisions (F)(3) and (G)	1169
of this section, unless such land or lots were previously redeemed	1170
pursuant to section 5721.25 of the Revised Code, upon the filing	1171
of the entry of confirmation of sale, the title to such land or	1172
lots shall be incontestable in the purchaser and shall be free and	1173
clear of all liens and encumbrances, except a federal tax lien	1174
notice of which is properly filed in accordance with section	1175
317.09 of the Revised Code prior to the date that a foreclosure	1176
proceeding is instituted pursuant to division (B) of section	1177
5721.18 of the Revised Code and the easements and covenants of	1178
record running with the land or lots that were created prior to	1179
the time the taxes or assessments, for the nonpayment of which the	1180
land or lots are sold at foreclosure, became due and payable.	1181

(3) When proceedings for foreclosure are instituted under	1182
division (C) of section 5721.18 of the Revised Code, unless the	1183
land or lots were previously redeemed pursuant to section 5721.25	1184
of the Revised Code, upon the filing of the entry of confirmation	1185
of sale, the title to such land or lots shall be incontestable in	1186
the purchaser and shall be free of any receiver's lien as defined	1187
in division (C)(4) of section 5721.18 of the Revised Code and,	1188
except as otherwise provided in division (G) of this section, the	1189
liens for land taxes, assessments, charges, interest, and	1190
penalties for which the lien was foreclosed and in satisfaction of	1191
which the property was sold. All other liens and encumbrances with	1192
respect to the land or lots shall survive the sale.	1193

(4) The title shall not be invalid because of any	1194
irregularity, informality, or omission of any proceedings under	1195
this chapter, or in any processes of taxation, if such	1196
irregularity, informality, or omission does not abrogate the	1197
provision for notice to holders of title, lien, or mortgage to, or	1198
other interests in, such foreclosed lands or lots, as prescribed	1199
in this chapter.	1200

(G) If a parcel is sold under this section for the amount	1201
described in division (A)(2) of this section, and the county	1202
treasurer's estimate exceeds the amount of taxes, assessments,	1203
interest, penalties, and costs actually payable when the deed is	1204
transferred to the purchaser, the officer who conducted the sale	1205
shall refund to the purchaser the difference between the estimate	1206
and the amount actually payable. If the amount of taxes,	1207
assessments, interest, penalties, and costs actually payable when	1208
the deed is transferred to the purchaser exceeds the county	1209
treasurer's estimate, the officer shall certify the amount of the	1210
excess to the treasurer, who shall enter that amount on the real	1211
and public utility property tax duplicate opposite the property;	1212
the amount of the excess shall be payable at the next succeeding	1213
date prescribed for payment of taxes in section 323.12 of the	1214
Revised Code.	1215

(H) If a parcel is sold or transferred under this section or	1216
sections 323.28 and 323.65 to 323.78 of the Revised Code, the	1217
officer who conducted the sale or made the transfer of the	1218
property shall collect the recording fee and any associated costs	1219
to cover the recording from the purchaser or transferee at the	1220
time of the sale or transfer and, following confirmation of the	1221
sale or transfer, shall prepareexecute and record the deed	1222
conveying title to the parcel to the purchaser or transferee. For	1223
purposes of recording such deed, by placement of a bid or making a	1224
statement of interest by any party ultimately awarded the parcel,	1225
that purchaser or transferee thereby appoints the officer who	1226
makes the sale or is charged with executing and delivering the	1227
deed as agent for the purchaser or transferee for the sole purpose	1228
of accepting delivery of the deed. For such purposes, the	1229
confirmation of any such sale or order to transfer the parcel	1230
without appraisal or sale shall be deemed delivered upon the	1231
confirmation of such sale or transfer.	1232

(I) Notwithstanding section 5722.03 of the Revised Code, if	1233
the complaint alleges that the property is delinquent vacant land	1234
as defined in section 5721.01 of the Revised Code, abandoned lands	1235
as defined in section 323.65 of the Revised Code, or lands	1236
described in division (E) of section 5722.01 of the Revised Code,	1237
and the value of the taxes, assessments, penalties, interest, and	1238
all other charges and costs of the action exceed the auditor's	1239
fair market value of the parcel, then the court or board of	1240
revision having jurisdiction over the matter on motion of the	1241
plaintiff, or on the court's or board's own motion, shall, upon	1242
any adjudication of foreclosure, order, without appraisal and	1243
without sale, the fee simple title of the property to be	1244
transferred to and vested in an electing subdivision as defined in	1245
division (A) of section 5722.01 of the Revised Code. For purposes	1246
of determining whether the taxes, assessments, penalties,	1247
interest, and all other charges and costs of the action exceed	1248
the actual fair market value of the parcel, the auditor's most	1249
current valuation shall be rebuttably presumed to be, and	1250
constitute prima-facie evidence of, the fair market value of the	1251
parcel. In such case, the filing for journalization of a decree	1252
of foreclosure ordering that direct transfer without appraisal or	1253
sale shall constitute confirmation of the transfer and thereby	1254
terminate any further statutory or common law right of	1255
redemption.	1256

Sec. 5723.01.  (A)(1) Every tract of land and town lot,	1257
which, pursuant to foreclosure proceedings under section 323.25 or	1258
5721.18 of the Revised Code, has been advertised and offered for	1259
sale on two separate occasions, not less than two weeks apart, and	1260
not sold for want of bidders, shall be forfeited to the state or	1261
to a political subdivision pursuant to division (A)(3) of this	1262
section.	1263

(2) The county prosecuting attorney shall certify to the	1264
court that such tract of land or town lot has been twice offered	1265
for sale and not sold for want of a bidder. Such forfeiture of	1266
lands and town lots shall be effective when the court by entry	1267
orders such lands and town lots forfeited to the state or to a	1268
political subdivision pursuant to division (A)(3) of this section.	1269
A copy of such entry shall be certified to the county auditor and,	1270
after the date of the certification, all the right, title, claim,	1271
and interest of the former owner is transferred to and vested in	1272
the state to be disposed of in compliance with this chapter.	1273

(3) After having been notified pursuant to division (A)(2) of	1274
this section that the tract of land or town lot has been twice	1275
offered for sale and not sold for want of bidders, the court shall	1276
notify the political subdivision in which the property is located	1277
and offer to forfeit the property to the political subdivision, or	1278
to an electing subdivision as defined in section 5722.01 of the	1279
Revised Code, upon a petition from the political subdivision. If	1280
the political subdivision does not petition the court within ten	1281
days of the notification by the court, the court shall forfeit the	1282
property to the state. If the political subdivision requests	1283
through a petition to receive the property through forfeiture, the	1284
forfeiture of land and town lots is effective when, by entry, the	1285
court orders such lands and town lots forfeited to the political	1286
subdivision. The court shall certify a copy of the entry to the	1287
county auditor and, after the date of certification, all the	1288
right, title, claim, and interest of the former owner is	1289
transferred to and vested in the political subdivision.	1290

(B) Every parcel against which a judgment of foreclosure and	1291
forfeiture is made in accordance with section 5721.16 of the	1292
Revised Code is forfeited to the state on the date the court	1293
enters a finding under that section. After that date, all the	1294
right, title, claim, and interest of the former owner is	1295
transferred to the state to be disposed of in compliance with the	1296
relevant provisions of this chapter.	1297

Section 2.  That existing sections 323.25, 323.28, 323.47,	1298
2303.11, 2323.07, 2327.01, 2327.02, 2329.17, 2329.18, 2329.19,	1299
2329.23, 2329.26, 2329.27, 2329.30, 2329.31, 2329.36, 2703.26,	1300
5309.64, 5721.18, 5721.19, and 5723.01 of the Revised Code are	1301
hereby repealed.	1302