Sec. 321.261. (A) Five per cent of all delinquent real | 11 |
property, personal property, and manufactured and mobile home | 12 |
taxes and
assessments collected by the county treasurer shall be | 13 |
deposited
in the delinquent tax and assessment collection fund, | 14 |
which shall
be created in the county treasury. TheExcept as | 15 |
otherwise provided in division (B) of this section, the moneys in | 16 |
the fund,
one-half of which shall be appropriated by the board of | 17 |
county
commissioners to the treasurer and one-half of which shall | 18 |
be
appropriated to the county prosecuting attorney, shall be used | 19 |
solely in connection with the collection of delinquent real | 20 |
property, personal property, and manufactured and mobile home | 21 |
taxes and
assessments. | 22 |
Annually by the first day of December, the treasurer and
the | 23 |
prosecuting attorney each shall submit a report to the board | 24 |
regarding the use of the moneys appropriated to their respective | 25 |
offices from the delinquent tax and assessment collection fund. | 26 |
Each report shall specify the amount appropriated to the office | 27 |
during the current calendar year, an estimate of the amount so | 28 |
appropriated that will be expended by the end of the year, a | 29 |
summary of how the amount appropriated has been expended in | 30 |
connection with delinquent tax collection activities, and an | 31 |
estimate of the amount that will be credited to the fund during | 32 |
the ensuing calendar year. | 33 |
(B) In a county having a population of more than one hundred | 34 |
thousand according to the department of development's 2006 census | 35 |
estimate, if the county treasurer or prosecuting attorney | 36 |
determines that the amount appropriated to the office from the | 37 |
county's delinquent tax and
assessment collection fund under | 38 |
division (A) of this section exceeds the amount required to be | 39 |
used as prescribed by that division, the
county treasurer or | 40 |
prosecuting attorney may expend the excess to assist townships or | 41 |
municipal
corporations
located in the county as provided in this | 42 |
division, provided that the combined amount so expended each year | 43 |
in a county shall not exceed three million dollars.
Upon | 44 |
application
for the funds by a township or municipal | 45 |
corporation, the county treasurer and prosecuting attorney may | 46 |
assist the township or municipal corporation in abating | 47 |
foreclosed residential nuisances, including
paying the costs
of | 48 |
securing such
buildings, lot maintenance, and
demolition. At the | 49 |
prosecuting attorney's
discretion, the prosecuting attorney also | 50 |
may apply
the funds to costs of
prosecuting
alleged
violations | 51 |
of criminal and
civil
laws governing real
estate and
related | 52 |
transactions,
including
fraud and abuse. | 53 |