As Reported by the Senate Ways and Means and Economic Development Committee

127th General Assembly Regular Session 2007-2008

Am. Sub. H. B. No. 359

Representative Huffman 

Cosponsors: Representatives McGregor, J., Peterson, Healy, McGregor, R., Jones, Bacon, Adams, Lundy, Stebelton, Evans, Gibbs, Letson, Slesnick, Patton, Batchelder, Bolon, Boyd, Brown, Chandler, Combs, DeBose, DeGeeter, Dolan, Domenick, Dyer, Flowers, Hite, Hughes, Luckie, Newcomb, Oelslager, Setzer, Skindell, Stewart, D., Strahorn, Williams, S., Yuko 

Senators Amstutz, Spada, Roberts, Sawyer 

---

A BILL

To amend sections 321.261 and 323.47 of the Revised

1

Code to authorize the prosecutor and treasurer

2

of a county with a population greater than

3

100,000 to utilize surplus delinquent tax

4

collections to facilitate nuisance abatement of

5

deteriorated residential buildings in

6

foreclosure and to prosecute criminal and civil

7

real estate transaction-related violations of the

8

law, and to require all taxes, penalties, and

9

assessments known to be a lien against foreclosed

10

property when the deed is transferred to be

11

discharged out of the proceeds of judicial and

12

partition sales.

13

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

Section 1. That sections 321.261 and 323.47 of the Revised	14
Code be amended to read as follows:	15

Sec. 321.261. (A) Five per cent of all delinquent real	16
property, personal property, and manufactured and mobile home	17
taxes and assessments collected by the county treasurer shall be	18
deposited in the delinquent tax and assessment collection fund,	19
which shall be created in the county treasury. TheExcept as	20
otherwise provided in division (B) of this section, the moneys in	21
the fund, one-half of which shall be appropriated by the board of	22
county commissioners to the treasurer and one-half of which shall	23
be appropriated to the county prosecuting attorney, shall be used	24
solely in connection with the collection of delinquent real	25
property, personal property, and manufactured and mobile home	26
taxes and assessments.	27

Annually by the first day of December, the treasurer and the	28
prosecuting attorney each shall submit a report to the board	29
regarding the use of the moneys appropriated to their respective	30
offices from the delinquent tax and assessment collection fund.	31
Each report shall specify the amount appropriated to the office	32
during the current calendar year, an estimate of the amount so	33
appropriated that will be expended by the end of the year, a	34
summary of how the amount appropriated has been expended in	35
connection with delinquent tax collection activities, and an	36
estimate of the amount that will be credited to the fund during	37
the ensuing calendar year.	38

(B) In a county having a population of more than one hundred	39
thousand according to the department of development's 2006 census	40
estimate, if the county treasurer or prosecuting attorney	41
determines that the amount appropriated to the office from the	42
county's delinquent tax and assessment collection fund under	43
division (A) of this section exceeds the amount required to be	44
used as prescribed by that division, the county treasurer or	45
prosecuting attorney may expend the excess to assist townships or	46
municipal corporations located in the county as provided in this	47
division, provided that the combined amount so expended each year	48
in a county shall not exceed three million dollars. Upon	49
application for the funds by a township or municipal	50
corporation, the county treasurer and prosecuting attorney may	51
assist the township or municipal corporation in abating	52
foreclosed residential nuisances, including paying the costs of	53
securing such buildings, lot maintenance, and demolition. At the	54
prosecuting attorney's discretion, the prosecuting attorney also	55
may apply the funds to costs of prosecuting alleged violations	56
of criminal and civil laws governing real estate and related	57
transactions, including fraud and abuse.	58

Sec. 323.47.  If land held by tenants in common is sold upon	59
proceedings in partition, or taken by the election of any of the	60
parties to such proceedings, or real estate is sold at judicial	61
sale, or by administrators, executors, guardians, or trustees, the	62
court shall order that the taxes, penalties, and assessments then	63
due and payable, and interest thereon, that are or will be a lien	64
on such land or real estate at the time the deed is transferred	65
following the sale, be discharged out of the proceeds of such sale	66
or election. For purposes of determining such amount, the county	67
treasurer mayshall estimate the amount of taxes, assessments,	68
interest, and penalties that will be payablea lien on the land or	69
real estate at the time the deed of the property is transferred to	70
the purchaser. If the county treasurer's estimate exceeds the	71
amount of taxes, assessments, interest, and penalties actually	72
payablethat are a lien when the deed is transferred to the	73
purchaser, the officer who conducted the sale shall refund to the	74
purchaser the difference between the estimate and the actual	75
amount actually payableof the lien. If the amount of taxes,	76
assessments, interest, and penalties actually payablethat are a	77
lien when the deed is transferred to the purchaser exceeds the	78
county treasurer's estimate, the officer shall certify the amount	79
of the excess to the treasurer, who shall enter that amount on the	80
real and public utility property tax duplicate opposite the	81
property; the amount of the excess shall be payable at the next	82
succeeding date prescribed for payment of taxes in section 323.12	83
of the Revised Code.	84

Section 2. That existing sections 321.261 and 323.47 of the	85
Revised Code are hereby repealed.	86