S. B. No. 353 As Introduced

As Introduced

127th General Assembly

Regular Session

2007-2008

S. B. No. 353

Senator Spada

Cosponsors: Senators Harris, Mason, Miller, D., Roberts, Smith, Seitz

A BILL

To amend sections 122.65, 135.341, 135.35, 135.351,

307.01, 307.07, 307.09, 307.10, 307.12, 307.64,

307.698, 307.78, 307.806, 307.846, 319.20,

319.201, 319.30, 319.43, 319.45, 319.54, 321.24,

321.261, 321.34, 323.121, 323.132, 323.15,

323.25, 323.26, 323.28, 323.31, 323.47, 323.49,

323.50, 323.65, 323.66, 323.67, 323.68, 323.69,

323.70, 323.71, 323.72, 323.73, 323.74, 323.75,

323.76, 323.77, 323.78, 715.26, 715.261,

1724.01, 1724.02, 1724.04, 1724.05, 1724.07,

1724.10, 1724.11, 5705.05, 5705.19, 5709.12,

5721.01, 5721.011, 5721.03, 5721.06, 5721.10,

5721.11, 5721.18, 5721.19, 5721.191, 5721.20,

5721.25, 5721.30, 5721.31, 5721.32, 5721.33,

5721.36, 5721.37, 5721.38, 5721.39, 5721.40,

5721.43, 5722.01, 5722.02, 5722.03, 5722.04,

5722.06, 5722.07, 5722.08, 5722.09, 5722.10,

5722.13, 5722.14, 5722.15, 5722.21, 5723.01,

5723.03, 5723.04, 5723.08, 5723.11, 5723.12, and

5723.18, to amend, for the purpose of adopting

new section numbers as indicated in parentheses,

sections 321.341 (321.342) and 323.78 (323.79),

to enact new sections 321.341 and 323.78 and

sections 133.082, 307.781, 321.263, 321.36,

1724.03, and 5722.22 of the Revised Code to

authorize the creation of land reutilization

corporations to facilitate the reclamation,

rehabilitation, and reutilization of vacant,

abandoned, tax-foreclosed, or other real property

and to revise the expedited, nonjudicial

foreclosure procedure for abandoned lands.

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

Section 1. That sections 122.65, 135.341, 135.35, 135.351,	32
307.01, 307.07, 307.09, 307.10, 307.12, 307.64, 307.698,	33
307.78, 307.806, 307.846, 319.20, 319.201, 319.30, 319.43,	34
319.45, 319.54, 321.24, 321.261, 321.34, 323.121, 323.132,	35
323.15, 323.25, 323.26, 323.28, 323.31, 323.47, 323.49, 323.50,	36
323.65, 323.66, 323.67, 323.68, 323.69, 323.70, 323.71, 323.72,	37
323.73, 323.74, 323.75, 323.76, 323.77, 323.78, 715.26,	38
715.261, 1724.01, 1724.02, 1724.04, 1724.05, 1724.07, 1724.10,	39
1724.11, 5705.05, 5705.19, 5709.12, 5721.01, 5721.011, 5721.03,	40
5721.06, 5721.10, 5721.11, 5721.18, 5721.19, 5721.191, 5721.20,	41
5721.25, 5721.30, 5721.31, 5721.32, 5721.33, 5721.36, 5721.37,	42
5721.38, 5721.39, 5721.40, 5721.43, 5722.01, 5722.02, 5722.03,	43
5722.04, 5722.06, 5722.07, 5722.08, 5722.09, 5722.10, 5722.13,	44
5722.14, 5722.15, 5722.21, 5723.01, 5723.03, 5723.04, 5723.08,	45
5723.11, 5723.12, and 5723.18 be amended, sections 321.341	46
(321.342) and 323.78 (323.79) be amended for the purpose of	47
adopting new section numbers as indicated in parentheses, and	48
new sections 321.341 and 323.78 and sections 133.082, 307.781,	49
321.263, 321.36, 1724.03, and 5722.22 of the Revised Code be	50
enacted to read as follows:	51

Sec. 122.65. As used in sections 122.65 to 122.659 of the	52
Revised Code:	53

(A) "Applicable cleanup standards" means either of the	54
following:	55

(1) For property to which Chapter 3734. of the Revised Code	56
and rules adopted under it apply, the requirements for closure or	57
corrective action established in rules adopted under section	58
3734.12 of the Revised Code;	59

(2) For property to which Chapter 3746. of the Revised Code	60
and rules adopted under it apply, the cleanup standards that are	61
established in rules adopted under section 3746.04 of the Revised	62
Code.	63

(B) "Applicant" means a county, township, municipal	64
corporation, port authority, or conservancy district or a park	65
district, other similar park authority, county land reutilization	66
corporation organized under Chapter 1724. of the Revised Code,	67
nonprofit organization, or organization for profit that has	68
entered into an agreement with a county, township, municipal	69
corporation, port authority, or conservancy district to work in	70
conjunction with that county, township, municipal corporation,	71
port authority, or conservancy district for the purposes of	72
sections 122.65 to 122.658 of the Revised Code.	73

(C) "Assessment" means a phase I and phase II property	74
assessment conducted in accordance with section 3746.04 of the	75
Revised Code and rules adopted under that section.	76

(D) "Brownfield" means an abandoned, idled, or under-used	77
industrial, commercial, or institutional property where expansion	78
or redevelopment is complicated by known or potential releases of	79
hazardous substances or petroleum.	80

(E) "Certified professional," "hazardous substance,"	81
"petroleum," and "release" have the same meanings as in section	82
3746.01 of the Revised Code.	83

(F) "Cleanup or remediation" means any action to contain,	84
remove, or dispose of hazardous substances or petroleum at a	85
brownfield. "Cleanup or remediation" includes the acquisition of a	86
brownfield, demolition performed at a brownfield, and the	87
installation or upgrade of the minimum amount of infrastructure	88
that is necessary to make a brownfield operational for economic	89
development activity.	90

(G) "Distressed area" means either a municipal corporation	91
with a population of at least fifty thousand or a county that	92
meets any two of the following criteria:	93

(1) Its average rate of unemployment, during the most recent	94
five-year period for which data are available, is equal to at	95
least one hundred twenty-five per cent of the average rate of	96
unemployment for the United States for the same period.	97

(2) It has a per capita income equal to or below eighty per	98
cent of the median county per capita income of the United States	99
as determined by the most recently available figures from the	100
United States census bureau.	101

(3)(a) In the case of a municipal corporation, at least	102
twenty per cent of the residents have a total income for the most	103
recent census year that is below the official poverty line.	104

(b) In the case of a county, in intercensal years, the county	105
has a ratio of transfer payment income to total county income	106
equal to or greater than twenty-five per cent.	107

"Distressed area" includes a municipal corporation the	108
majority of the population of which is situated in a county that	109
is a distressed area.	110

(H) "Eligible area" means a distressed area, an inner city	111
area, a labor surplus area, or a situational distress area.	112

(I) "Inner city area" means an area in a municipal	113
corporation that has a population of at least one hundred	114
thousand, is not a labor surplus area, and is a targeted	115
investment area established by the municipal corporation that is	116
comprised of block tracts identified in the most recently	117
available figures from the United States census bureau in which at	118
least twenty per cent of the population in the area is at or below	119
the official poverty line or of contiguous block tracts meeting	120
those criteria.	121

(J) "Institutional property" means property currently or	122
formerly owned or controlled by the state that is or was used for	123
a public or charitable purpose. However, "institutional property"	124
does not mean property that is or was used for educational	125
purposes.	126

(K) "Integrating committee" means a district public works	127
integrating committee established under section 164.04 of the	128
Revised Code.	129

(L) "Labor surplus area" means an area designated as a labor	130
surplus area by the United States department of labor.	131

(M) "Loan" includes credit enhancement.

132

(N) "No further action letter" means a letter that is	133
prepared by a certified professional when, on the basis of the	134
best knowledge, information, and belief of the certified	135
professional, the certified professional concludes that the	136
cleanup or remediation of a brownfield meets the applicable	137
cleanup standards and that contains all of the information	138
specified in rules adopted under division (B)(7) of section	139
3746.04 of the Revised Code.	140

(O) "Nonprofit organization" means a corporation,	141
association, group, institution, society, or other organization	142
that is exempt from federal income taxation under section	143
501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085,	144
26 U.S.C. 501(c)(3), as amended.	145

(P) "Property" means any parcel of real property, or portion	146
of such a parcel, and any improvements to it.	147

(Q) "Public health project" means the cleanup or remediation	148
of a release or threatened release of hazardous substances or	149
petroleum at a property where little or no economic redevelopment	150
potential exists.	151

(R) "Official poverty line" has the same meaning as in	152
section 3923.51 of the Revised Code.	153

(S) "Situational distress area" means a county or a municipal	154
corporation that has experienced or is experiencing a closing or	155
downsizing of a major employer that will adversely affect the	156
county or municipal corporation's economy and that has applied to	157
the director of development to be designated as a situational	158
distress area for not more than thirty months by demonstrating all	159
of the following:	160

(1) The number of jobs lost by the closing or downsizing;

161

(2) The impact that the job loss has on the county or	162
municipal corporation's unemployment rate as measured by the	163
director of job and family services;	164

(3) The annual payroll associated with the job loss;

165

(4) The amount of state and local taxes associated with the	166
job loss;	167

(5) The impact that the closing or downsizing has on	168
suppliers located in the county or municipal corporation.	169

Sec. 133.082. (A) A board of county commissioners, upon the	170
written request of the county treasurer, may issue securities in	171
anticipation of the collection of the current real property taxes	172
and assessments that have become delinquent. The aggregate	173
principal amount of such securities shall not exceed ninety per	174
cent of the difference between the following amounts:	175

(1) The amount of the current taxes and assessments that	176
became delinquent in the current calendar year;	177

(2) To the extent ascertainable by the county treasurer, the	178
amount of the current taxes and assessments then delinquent that	179
have been collected during the period commencing on the day	180
immediately following the last day when such taxes and assessments	181
could have been paid without penalty and ending with the business	182
day immediately preceding the day on which an agreement for the	183
sale of the securities is executed.	184

(B) Securities issued under this section shall be issued not	185
later than the first day of December of the year in which such	186
current real property taxes were not paid when due, and shall	187
mature not later than the thirty-first day of December of the	188
third year following the year in which the current real property	189
taxes were not paid when due.	190

(C) Proceeds from the sale of the securities not applied to	191
the payment of any financing costs shall be disbursed by the	192
county treasurer to the taxing authorities that levied the taxes	193
in the same manner as such taxes and assessments would have been	194
disbursed had such taxes and assessments been paid when due.	195

(D) The county officers authorized by the county taxing	196
authority shall execute the necessary documents, including, but	197
not limited to, trust agreements and other agreements and	198
certifications, to provide for the pledge, protection, and	199
disposition of the pledged revenues from which debt charges on the	200
securities issued under this section are to be paid.	201

(E) Anticipation securities issued under this section shall	202
not be general obligations of the county. Anticipation securities	203
issued under this section shall be secured only by a pledge of and	204
lien upon the delinquent real property taxes and assessments, the	205
collection of which is being anticipated by the issuance of the	206
securities in accordance with this section, and any securities	207
issued to fund or refund those securities. The pledge shall be	208
valid and binding from the time the pledge is made, and the tax	209
receipts and proceeds pledged and thereafter received by the	210
county treasurer shall immediately be subject to the lien of that	211
pledge without any physical delivery of those tax receipts or	212
proceeds or further act. The lien of any pledge is valid and	213
binding as against all parties having claims of any kind in tort,	214
contract, or otherwise against the county, whether or not such	215
parties have notice of the lien. Neither the resolution nor any	216
trust agreement by which a pledge is created or further evidenced	217
need be filed or recorded except in the records of the county	218
taxing authority.	219

(F) As long as any securities issued under this section, in	220
either original or refunded form, remain outstanding, except as	221
otherwise provided in those documents, the delinquent real	222
property taxes and assessments pledged to the payment of debt	223
charges on the securities shall remain under the control of the	224
county taxing authority and shall not be appropriated other than	225
in accordance with division (H) of this section.	226

(G) Sections 9.98 to 9.983 of the Revised Code apply to	227
securities issued under this section, notwithstanding any other	228
provision in this chapter.	229

(H) The amounts from the collection of the delinquent real	230
property taxes and assessments anticipated by the securities and	231
needed to pay debt charges on the securities issued under this	232
section shall be considered appropriated for that purpose, and	233
other appropriations from those sources by the county taxing	234
authority shall be limited to the balance available after	235
deducting the amount needed to pay those debt charges. The	236
portions of those amounts as received and to be applied to those	237
debt charges shall be deposited and set aside in an account for	238
that purpose in the bond retirement fund in the amounts and at the	239
times required to pay those debt charges as provided for by the	240
authorizing legislation, or as otherwise provided by law.	241

Sec. 135.341. (A) There shall be a county investment	242
advisory committee consisting of three members: two county	243
commissioners to be designated by the board of county	244
commissioners, and the county treasurer.	245

Notwithstanding the preceding sentence, the board of county	246
commissioners may declare that all three county commissioners	247
shall serve on the county investment advisory committee. If the	248
board so declares, the county investment advisory committee shall	249
consist of five members: the three county commissioners, the	250
county treasurer, and the clerk of the court of common pleas of	251
the county.	252

(B) The committee shall elect its own chairperson, and	253
committee members shall receive no additional compensation for the	254
performance of their duties as committee members.	255

(C) The committee shall establish written county investment	256
policies and shall meet at least once every three months, to	257
review or revise its policies and to advise the investing	258
authority on the county investments in order to ensure the best	259
and safest return of funds available to the county for deposit or	260
investment. Any member of the county investment advisory	261
committee, upon giving five days' notice, may call a meeting of	262
the committee. The committee's policies may establish a limit on	263
the period of time that moneys may be invested in any particular	264
type of investment.	265

(D) The committee is authorized to retain the services of an	266
investment advisor, provided that the advisor is licensed by the	267
division of securities under section 1707.141 of the Revised Code	268
or is registered with the securities and exchange commission, and	269
possesses public funds investment management experience,	270
specifically in the area of state and local government investment	271
portfolios, or the advisor is an eligible institution mentioned in	272
section 135.03 of the Revised Code.	273

(E) The committee shall act as the investing authority in	274
place of the treasurer for purposes of investing county funds and	275
managing the county portfolio when this authority is transferred	276
to it pursuant to divisions (E)(1) and (F)(2) of section 321.46 of	277
the Revised Code or when ordered to do so by a court pursuant to	278
section 321.47 of the Revised Code. For these purposes, the	279
committee shall retain the services of an investment advisor	280
described in division (D) of this section.	281

(F) Nothing in this section affects the authority of any of	282
the officers mentioned in section 325.27 of the Revised Code to	283
contract for the services of fiscal and management consultants	284
pursuant to section 325.17 of the Revised Code.	285

(G) The committee may enter into a current unpaid or	286
delinquent tax line of credit with the county treasurer for the	287
purposes set forth in section 321.36 of the Revised Code if all of	288
the following apply:	289

(1) The county treasurer requests in writing that the	290
committee enter into a current unpaid or delinquent tax line of	291
credit with the county treasurer.	292

(2) The committee approves, by affirmative vote of the two	293
county commissioners designated to sit on the committee, the form	294
of the current unpaid or delinquent tax line of credit and the	295
execution of the current unpaid or delinquent tax line of credit.	296

(3) The maximum aggregate available amount under the current	297
unpaid or delinquent tax line of credit shall not exceed fifteen	298
per cent of the county's total average portfolio of inactive	299
moneys as of the date of execution and delivery of the line of	300
credit.	301

(4) The maximum term during which draws on the line of credit	302
can be made shall be five years; provided, however, that nothing	303
in this division prohibits the execution and delivery of another	304
current unpaid or delinquent tax line of credit at the end of the	305
term of a line of credit, if at that time no unreimbursed draws,	306
plus accrued but unpaid interest thereon, have been outstanding	307
beyond the last day of the second year immediately following the	308
year in which the draw was made.	309

(5) Repayment in full of each draw on the line of credit,	310
plus any accrued and unpaid interest thereon, shall be made not	311
later than the last day of the second calendar year after the year	312
in which the draw is made.	313

Sec. 135.35. (A) The investing authority shall deposit or	314
invest any part or all of the county's inactive moneys and shall	315
invest all of the money in the county public library fund when	316
required by section 135.352 of the Revised Code. The following	317
classifications of securities and obligations are eligible for	318
such deposit or investment:	319

(1) United States treasury bills, notes, bonds, or any other	320
obligation or security issued by the United States treasury, any	321
other obligation guaranteed as to principal or interest by the	322
United States, or any book entry, zero-coupon United States	323
treasury security that is a direct obligation of the United	324
States.	325

Nothing in the classification of eligible securities and	326
obligations set forth in divisions (A)(2) to (11) of this section	327
shall be construed to authorize any investment in stripped	328
principal or interest obligations of such eligible securities and	329
obligations.	330

(2) Bonds, notes, debentures, or any other obligations or	331
securities issued by any federal government agency or	332
instrumentality, including but not limited to, the federal	333
national mortgage association, federal home loan bank, federal	334
farm credit bank, federal home loan mortgage corporation,	335
government national mortgage association, and student loan	336
marketing association. All federal agency securities shall be	337
direct issuances of federal government agencies or	338
instrumentalities.	339

(3) Time certificates of deposit or savings or deposit	340
accounts, including, but not limited to, passbook accounts, in any	341
eligible institution mentioned in section 135.32 of the Revised	342
Code;	343

(4) Bonds and other obligations of this state or the	344
political subdivisions of this state, provided that such political	345
subdivisions are located wholly or partly within the same county	346
as the investing authority;	347

(5) No-load money market mutual funds consisting exclusively	348
of obligations described in division (A)(1) or (2) of this section	349
and repurchase agreements secured by such obligations, provided	350
that investments in securities described in this division are made	351
only through eligible institutions mentioned in section 135.32 of	352
the Revised Code;	353

(6) The Ohio subdivision's fund as provided in section 135.45	354
of the Revised Code;	355

(7) Securities lending agreements with any eligible	356
institution mentioned in section 135.32 of the Revised Code that	357
is a member of the federal reserve system or federal home loan	358
bank or with any recognized United States government securities	359
dealer meeting the description in division (J)(1) of this section,	360
under the terms of which agreements the investing authority lends	361
securities and the eligible institution or dealer agrees to	362
simultaneously exchange similar securities or cash, equal value	363
for equal value.	364

Securities and cash received as collateral for a securities	365
lending agreement are not inactive moneys of the county or moneys	366
of a county public library fund. The investment of cash	367
collateral received pursuant to a securities lending agreement	368
may be invested only in instruments specified by the investing	369
authority in the written investment policy described in division	370
(K) of this section.	371

(8) Up to twenty-five per cent of the county's total average	372
portfolio in either of the following investments:	373

(a) Commercial paper notes issued by an entity that is	374
defined in division (D) of section 1705.01 of the Revised Code and	375
that has assets exceeding five hundred million dollars, to which	376
notes all of the following apply:	377

(i) The notes are rated at the time of purchase in the	378
highest classification established by at least two nationally	379
recognized standard rating services.	380

(ii) The aggregate value of the notes does not exceed ten per	381
cent of the aggregate value of the outstanding commercial paper of	382
the issuing corporation.	383

(iii) The notes mature not later than two hundred seventy	384
days after purchase.	385

(b) Bankers acceptances of banks that are insured by the	386
federal deposit insurance corporation and to which both of the	387
following apply:	388

(i) The obligations are eligible for purchase by the federal	389
reserve system.	390

(ii) The obligations mature not later than one hundred eighty	391
days after purchase.	392

No investment shall be made pursuant to division (A)(8) of	393
this section unless the investing authority has completed	394
additional training for making the investments authorized by	395
division (A)(8) of this section. The type and amount of additional	396
training shall be approved by the auditor of state and may be	397
conducted by or provided under the supervision of the auditor of	398
state.	399

(9) Up to fifteen per cent of the county's total average	400
portfolio in notes issued by corporations that are incorporated	401
under the laws of the United States and that are operating within	402
the United States, or by depository institutions that are doing	403
business under authority granted by the United States or any state	404
and that are operating within the United States, provided both of	405
the following apply:	406

(a) The notes are rated in the second highest or higher	407
category by at least two nationally recognized standard rating	408
services at the time of purchase.	409

(b) The notes mature not later than two years after purchase.

410

(10) No-load money market mutual funds rated in the highest	411
category at the time of purchase by at least one nationally	412
recognized standard rating service and consisting exclusively of	413
obligations described in division (A)(1), (2), or (6) of section	414
135.143 of the Revised Code;	415

(11) Debt interests rated at the time of purchase in the	416
three highest categories by two nationally recognized standard	417
rating services and issued by foreign nations diplomatically	418
recognized by the United States government. All interest and	419
principal shall be denominated and payable in United States funds.	420
The investments made under division (A)(11) of this section shall	421
not exceed in the aggregate one per cent of a county's total	422
average portfolio.	423

The investing authority shall invest under division (A)(11)	424
of this section in a debt interest issued by a foreign nation only	425
if the debt interest is backed by the full faith and credit of	426
that foreign nation, there is no prior history of default, and the	427
debt interest matures not later than five years after purchase.	428
For purposes of division (A)(11) of this section, a debt interest	429
is rated in the three highest categories by two nationally	430
recognized standard rating services if either the debt interest	431
itself or the issuer of the debt interest is rated, or is	432
implicitly rated, at the time of purchase in the three highest	433
categories by two nationally recognized standard rating services.	434

(12) A current unpaid or delinquent tax line of credit	435
authorized under division (G) of section 135.341 of the Revised	436
Code, provided that all of the conditions for entering into such a	437
line of credit under that division are satisfied.	438

(B) Nothing in the classifications of eligible obligations	439
and securities set forth in divisions (A)(1) to (11) of this	440
section shall be construed to authorize investment in a	441
derivative, and no investing authority shall invest any county	442
inactive moneys or any moneys in a county public library fund in a	443
derivative. For purposes of this division, "derivative" means a	444
financial instrument or contract or obligation whose value or	445
return is based upon or linked to another asset or index, or both,	446
separate from the financial instrument, contract, or obligation	447
itself. Any security, obligation, trust account, or other	448
instrument that is created from an issue of the United States	449
treasury or is created from an obligation of a federal agency or	450
instrumentality or is created from both is considered a	451
derivative instrument. An eligible investment described in this	452
section with a variable interest rate payment, based upon a	453
single interest payment or single index comprised of other	454
eligible investments provided for in division (A)(1) or (2) of	455
this section, is not a derivative, provided that such variable	456
rate investment has a maximum maturity of two years. A treasury	457
inflation-protected security shall not be considered a derivative,	458
provided the security matures not later than five years after	459
purchase.	460

(C) Except as provided in division (D) of this section, any	461
investment made pursuant to this section must mature within five	462
years from the date of settlement, unless the investment is	463
matched to a specific obligation or debt of the county or to a	464
specific obligation or debt of a political subdivision of this	465
state located wholly or partly within the county, and the	466
investment is specifically approved by the investment advisory	467
committee.	468

(D) The investing authority may also enter into a written	469
repurchase agreement with any eligible institution mentioned in	470
section 135.32 of the Revised Code or any eligible securities	471
dealer pursuant to division (J) of this section, under the terms	472
of which agreement the investing authority purchases and the	473
eligible institution or dealer agrees unconditionally to	474
repurchase any of the securities listed in divisions (B)(1) to	475
(5), except letters of credit described in division (B)(2), of	476
section 135.18 of the Revised Code. The market value of securities	477
subject to an overnight written repurchase agreement must exceed	478
the principal value of the overnight written repurchase agreement	479
by at least two per cent. A written repurchase agreement must	480
exceed the principal value of the overnight written repurchase	481
agreement, by at least two per cent. A written repurchase	482
agreement shall not exceed thirty days, and the market value of	483
securities subject to a written repurchase agreement must exceed	484
the principal value of the written repurchase agreement by at	485
least two per cent and be marked to market daily. All securities	486
purchased pursuant to this division shall be delivered into the	487
custody of the investing authority or the qualified custodian of	488
the investing authority or an agent designated by the investing	489
authority. A written repurchase agreement with an eligible	490
securities dealer shall be transacted on a delivery versus payment	491
basis. The agreement shall contain the requirement that for each	492
transaction pursuant to the agreement the participating	493
institution shall provide all of the following information:	494

(1) The par value of the securities;

495

(2) The type, rate, and maturity date of the securities;

496

(3) A numerical identifier generally accepted in the	497
securities industry that designates the securities.	498

No investing authority shall enter into a written repurchase	499
agreement under the terms of which the investing authority agrees	500
to sell securities owned by the county to a purchaser and agrees	501
with that purchaser to unconditionally repurchase those	502
securities.	503

(E) No investing authority shall make an investment under	504
this section, unless the investing authority, at the time of	505
making the investment, reasonably expects that the investment can	506
be held until its maturity. The investing authority's written	507
investment policy shall specify the conditions under which an	508
investment may be redeemed or sold prior to maturity.	509

(F) No investing authority shall pay a county's inactive	510
moneys or moneys of a county public library fund into a fund	511
established by another subdivision, treasurer, governing board,	512
or investing authority, if that fund was established by the	513
subdivision, treasurer, governing board, or investing authority	514
for the purpose of investing or depositing the public moneys of	515
other subdivisions. This division does not apply to the payment	516
of public moneys into either of the following:	517

(1) The Ohio subdivision's fund pursuant to division (A)(6)	518
of this section;	519

(2) A fund created solely for the purpose of acquiring,	520
constructing, owning, leasing, or operating municipal utilities	521
pursuant to the authority provided under section 715.02 of the	522
Revised Code or Section 4 of Article XVIII, Ohio Constitution.	523

For purposes of division (F) of this section, "subdivision"	524
includes a county.	525

(G) The use of leverage, in which the county uses its current	526
investment assets as collateral for the purpose of purchasing	527
other assets, is prohibited. The issuance of taxable notes for the	528
purpose of arbitrage is prohibited. Contracting to sell securities	529
not owned by the county, for the purpose of purchasing such	530
securities on the speculation that bond prices will decline, is	531
prohibited.	532

(H) Any securities, certificates of deposit, deposit	533
accounts, or any other documents evidencing deposits or	534
investments made under authority of this section shall be issued	535
in the name of the county with the county treasurer or investing	536
authority as the designated payee. If any such deposits or	537
investments are registrable either as to principal or interest, or	538
both, they shall be registered in the name of the treasurer.	539

(I) The investing authority shall be responsible for the	540
safekeeping of all documents evidencing a deposit or investment	541
acquired under this section, including, but not limited to,	542
safekeeping receipts evidencing securities deposited with a	543
qualified trustee, as provided in section 135.37 of the Revised	544
Code, and documents confirming the purchase of securities under	545
any repurchase agreement under this section shall be deposited	546
with a qualified trustee, provided, however, that the qualified	547
trustee shall be required to report to the investing authority,	548
auditor of state, or an authorized outside auditor at any time	549
upon request as to the identity, market value, and location of the	550
document evidencing each security, and that if the participating	551
institution is a designated depository of the county for the	552
current period of designation, the securities that are the subject	553
of the repurchase agreement may be delivered to the treasurer or	554
held in trust by the participating institution on behalf of the	555
investing authority.	556

Upon the expiration of the term of office of an investing	557
authority or in the event of a vacancy in the office for any	558
reason, the officer or the officer's legal representative shall	559
transfer and deliver to the officer's successor all documents	560
mentioned in this division for which the officer has been	561
responsible for safekeeping. For all such documents transferred	562
and delivered, the officer shall be credited with, and the	563
officer's successor shall be charged with, the amount of moneys	564
evidenced by such documents.	565

(J)(1) All investments, except for investments in securities	566
described in divisions (A)(5) and (6) of this section, shall be	567
made only through a member of the national association of	568
securities dealers, through a bank, savings bank, or savings and	569
loan association regulated by the superintendent of financial	570
institutions, or through an institution regulated by the	571
comptroller of the currency, federal deposit insurance	572
corporation, or board of governors of the federal reserve system.	573

(2) Payment for investments shall be made only upon the	574
delivery of securities representing such investments to the	575
treasurer, investing authority, or qualified trustee. If the	576
securities transferred are not represented by a certificate,	577
payment shall be made only upon receipt of confirmation of	578
transfer from the custodian by the treasurer, governing board, or	579
qualified trustee.	580

(K)(1) Except as otherwise provided in division (K)(2) of	581
this section, no investing authority shall make an investment or	582
deposit under this section, unless there is on file with the	583
auditor of state a written investment policy approved by the	584
investing authority. The policy shall require that all entities	585
conducting investment business with the investing authority shall	586
sign the investment policy of that investing authority. All	587
brokers, dealers, and financial institutions, described in	588
division (J)(1) of this section, initiating transactions with the	589
investing authority by giving advice or making investment	590
recommendations shall sign the investing authority's investment	591
policy thereby acknowledging their agreement to abide by the	592
policy's contents. All brokers, dealers, and financial	593
institutions, described in division (J)(1) of this section,	594
executing transactions initiated by the investing authority,	595
having read the policy's contents, shall sign the investment	596
policy thereby acknowledging their comprehension and receipt.	597

(2) If a written investment policy described in division	598
(K)(1) of this section is not filed on behalf of the county with	599
the auditor of state, the investing authority of that county shall	600
invest the county's inactive moneys and moneys of the county	601
public library fund only in time certificates of deposits or	602
savings or deposit accounts pursuant to division (A)(3) of this	603
section, no-load money market mutual funds pursuant to division	604
(A)(5) of this section, or the Ohio subdivision's fund pursuant	605
to division (A)(6) of this section.	606

(L)(1) The investing authority shall establish and maintain	607
an inventory of all obligations and securities acquired by the	608
investing authority pursuant to this section. The inventory shall	609
include a description of each obligation or security, including	610
type, cost, par value, maturity date, settlement date, and any	611
coupon rate.	612

(2) The investing authority shall also keep a complete record	613
of all purchases and sales of the obligations and securities made	614
pursuant to this section.	615

(3) The investing authority shall maintain a monthly	616
portfolio report and issue a copy of the monthly portfolio report	617
describing such investments to the county investment advisory	618
committee, detailing the current inventory of all obligations and	619
securities, all transactions during the month that affected the	620
inventory, any income received from the obligations and	621
securities, and any investment expenses paid, and stating the	622
names of any persons effecting transactions on behalf of the	623
investing authority.	624

(4) The monthly portfolio report shall be a public record and	625
available for inspection under section 149.43 of the Revised Code.	626

(5) The inventory and the monthly portfolio report shall be	627
filed with the board of county commissioners.	628

(M) An investing authority may enter into a written	629
investment or deposit agreement that includes a provision under	630
which the parties agree to submit to nonbinding arbitration to	631
settle any controversy that may arise out of the agreement,	632
including any controversy pertaining to losses of public moneys	633
resulting from investment or deposit. The arbitration provision	634
shall be set forth entirely in the agreement, and the agreement	635
shall include a conspicuous notice to the parties that any party	636
to the arbitration may apply to the court of common pleas of the	637
county in which the arbitration was held for an order to vacate,	638
modify, or correct the award. Any such party may also apply to the	639
court for an order to change venue to a court of common pleas	640
located more than one hundred miles from the county in which the	641
investing authority is located.	642

For purposes of this division, "investment or deposit	643
agreement" means any agreement between an investing authority and	644
a person, under which agreement the person agrees to invest,	645
deposit, or otherwise manage, on behalf of the investing	646
authority, a county's inactive moneys or moneys in a county public	647
library fund, or agrees to provide investment advice to the	648
investing authority.	649

(N) An investment held in the county portfolio on September	650
27, 1996, that was a legal investment under the law as it existed	651
before September 27, 1996, may be held until maturity, or if the	652
investment does not have a maturity date the investment may be	653
held until five years from September 27, 1996, regardless of	654
whether the investment would qualify as a legal investment under	655
the terms of this section as amended.	656

Sec. 135.351. (A) Except as provided in sections 135.352 and	657
1545.22 of the Revised Code, all interest earned on money included	658
within the county treasury shall be credited to the general fund	659
of the county.	660

(B) Unless otherwise provided by law, with respect to moneys	661
belonging to another political subdivision, taxing district, or	662
special district that are deposited or invested by the county, the	663
county shall pay and distribute such moneys in accordance with	664
division (B)(1), (2), or (3) of this section, as appropriate:	665

(1) On or before the tenth day of the month following the	666
month in which the county received such moneys or on or before	667
such later date authorized by the legislative authority or other	668
governing body of the other political subdivision or district, pay	669
and distribute all such moneys to the treasurer or other	670
appropriate officer of the other political subdivision or	671
district.	672

(2) With respect to moneys due to boards and subdivisions	673
under section 321.31 of the Revised Code, pay and distribute such	674
moneys within five business days after the final date prescribed	675
by law for such settlement, or if the settlement date is lawfully	676
extended, within five business days after the date of such lawful	677
extension.	678

(3) With respect to moneys for which any advance authorized	679
by section 321.34 or ~~321.341~~321.342 of the Revised Code has been	680
requested, pay and distribute such moneys within five business	681
days after the request for the advance is delivered to the county	682
auditor.	683

(C) If the county fails to make any payment and distribution	684
required by division (B) of this section within the time periods	685
prescribed by that division, the county shall pay to the	686
appropriate other political subdivision, taxing district, or	687
special district any interest that the county has received or will	688
receive on any moneys or advance described in that division which	689
accrues after the date such moneys or advance should have been	690
distributed, together with the principal amount of such moneys or	691
advance. The county shall make this payment of principal and	692
interest within five business days after the treasurer or other	693
appropriate officer of such other political subdivision or	694
district files a written demand for payment with the county	695
auditor.	696

Sec. 307.01. (A) A courthouse, jail, public comfort station,	697
offices for county officers, and a county home shall be provided	698
by the board of county commissioners when, in its judgment, any of	699
them are needed. The buildings and offices shall be of such style,	700
dimensions, and expense as the board determines. All new jails and	701
renovations to existing jails shall be designed, and all existing	702
jails shall be operated in such a manner as to comply	703
substantially with the minimum standards for jails in Ohio adopted	704
by the department of rehabilitation and correction. The board	705
shall also provide equipment, stationery, and postage, as it	706
considers reasonably necessary for the proper and convenient	707
conduct of county offices, and such facilities as will result in	708
expeditious and economical administration of such offices, except	709
that, for the purpose of obtaining federal or state reimbursement,	710
the board may impose on the public children services agency	711
reasonable charges, not exceeding the amount for which	712
reimbursement will be made and consistent with cost-allocation	713
standards adopted by the department of job and family services,	714
for the provision of office space, supplies, stationery,	715
utilities, telephone use, postage, and general support services.	716

The board of county commissioners shall provide all rooms,	717
fireproof and burglarproof vaults, safes, and other means of	718
security in the office of the county treasurer that are necessary	719
for the protection of public moneys and property in the office.	720

(B) The court of common pleas shall annually submit a written	721
request for an appropriation to the board of county commissioners	722
that shall set forth estimated administrative expenses of the	723
court that the court considers reasonably necessary for its	724
operation. The board shall conduct a public hearing with respect	725
to the written request submitted by the court and shall	726
appropriate the amount of money each year that it determines,	727
after conducting the public hearing and considering the written	728
request of the court, is reasonably necessary to meet all	729
administrative expenses of the court.	730

If the court considers the appropriation made by the board	731
pursuant to this division insufficient to meet all the	732
administrative expenses of the court, it shall commence an action	733
under Chapter 2731. of the Revised Code in the court of appeals	734
for the judicial district for a determination of the duty of the	735
board of county commissioners to appropriate the amount of money	736
in dispute. The court of appeals shall give priority to the action	737
filed by the court of common pleas over all cases pending on its	738
docket. The burden shall be on the court of common pleas to prove	739
that the appropriation requested is reasonably necessary to meet	740
all its administrative expenses. If, prior to the filing of an	741
action under Chapter 2731. of the Revised Code or during the	742
pendency of the action, any judge of the court exercises the	743
contempt power of the court of common pleas in order to obtain the	744
amount of money in dispute, the judge shall not order the	745
imprisonment of any member of the board of county commissioners	746
notwithstanding sections 2705.02 to 2705.06 of the Revised Code.	747

(C) Division (B) of this section does not apply to	748
appropriations for the probate court or the juvenile court that	749
are subject to section 2101.11 or 2151.10 of the Revised Code.	750

(D) The board of county commissioners may provide offices for	751
or lease offices to a county land reutilization corporation	752
organized under Chapter 1724. of the Revised Code and, in	753
connection with such a lease, charge rentals that are at or below	754
the market rentals for such offices, if the board determines that	755
providing offices for or leasing offices to the corporation will	756
promote economic development or the general welfare of the people	757
of the county through a plan of providing affordable housing, land	758
reutilization, and community development.	759

Sec. 307.07. (A) The board of county commissioners, by	760
resolution, may create an office of economic development, to	761
develop and promote plans and programs designed to assure that	762
county resources are efficiently used, economic growth is properly	763
balanced, and that county economic development is coordinated with	764
that of the state and other local governments. For this purpose,	765
the board may appropriate moneys from the county general fund, or,	766
pursuant to section 307.64 of the Revised Code, moneys derived	767
from a tax levied pursuant to division (EE) of section 5705.19 of	768
the Revised Code, for the creation and operation of the office	769
for, any economic development purpose of the office, and to	770
provide for the establishment and operation of a program of	771
economic development, including in support of a county land	772
reutilization corporation organized under Chapter 1724. of the	773
Revised Code. The board may hire a director of economic	774
development, who shall be a member of the unclassified civil	775
service, and fix ~~his~~the director's compensation; or may do any of	776
the following:	777

(1) Enter into an agreement with a county planning commission	778
within the county, created under section 713.22 of the Revised	779
Code, or a regional planning commission, created under section	780
713.21 of the Revised Code, regardless of whether the county is a	781
member of the commission, to carry out all of the functions and	782
duties of a director of economic development under division (B) of	783
this section. Any agreement shall set forth the procedure by which	784
the county or regional planning commission shall gain the approval	785
of the board of county commissioners for any actions, functions,	786
and duties under division (B) of this section. Any agreement may	787
continue in effect for a period of one to three years and may be	788
renewed with the consent of all parties. The civil service status	789
of planning commission staff shall not be affected by any	790
agreement under this division.	791

(2) Enter into an agreement with the Ohio cooperative	792
extension service, providing for the use of employees hired by the	793
Ohio state university under section 3335.36 of the Revised Code to	794
carry out all of the functions and duties of a director of	795
economic development under division (B) of this section. Any	796
agreement shall set forth the procedure by which the Ohio	797
cooperative extension service shall gain the approval of the board	798
of county commissioners for any actions, functions, and duties	799
under division (B) of this section. Any agreement may continue in	800
effect for a period of one to three years and may be renewed with	801
the consent of all parties. The employment classification of Ohio	802
cooperative extension service employees shall not be affected by	803
any agreement under this division.	804

Any moneys appropriated by the board of county commissioners	805
to execute an agreement for the provision of services pursuant to	806
this section by the Ohio cooperative extension service shall be	807
paid to the Ohio state university to the credit of the Ohio	808
cooperative extension service fund created under section 3335.35	809
of the Revised Code.	810

(3) Enter into an agreement with a public or private	811
nonprofit organization to carry out all of the functions and	812
duties of a director of economic development under division (B) of	813
this section. The agreement shall set forth the procedure by which	814
the nonprofit organization shall gain the approval of the board of	815
county commissioners for any actions, functions, and duties under	816
that division. The agreement may continue in effect for a period	817
of one to three years and may be renewed with the consent of all	818
parties. The employment classification of the nonprofit	819
organization's employees shall not be affected by an agreement	820
under this division.	821

(B) The director of economic development may:

822

(1) With the approval of the board, hire such staff and	823
employ such technical and advisory personnel as hethe director	824
sees fit to enable ~~him~~the director to carry out the functions and	825
duties of the office;	826

(2) With the approval of the board, contract for services	827
necessary to enable ~~him~~the director to carry out the functions	828
and duties of the office;	829

(3) With the approval of the board, enter into agreements	830
with federal, state, and local governments and agencies thereof,	831
and with public, private, or nonprofit organizations to carry out	832
the functions and duties of the office;	833

(4) Maintain membership in development organizations;

834

(5) With the approval of the board, make loans or grants and	835
provide other forms of financial assistance for the purpose of	836
economic development, including financial assistance for permanent	837
public improvements, in compliance with applicable laws of this	838
state, and fix the rate of interest and charges to be made for	839
such financial assistance;	840

(6) With the approval of the board, receive and accept	841
grants, gifts, and contributions of money, property, labor, and	842
other things of value, to be held, used, and applied only for the	843
purpose for which they are made, from individuals, private and	844
public corporations, the United States government or any agency	845
thereof, from the state or any agency thereof, or from any	846
political subdivision or any agency thereof, and may agree to	847
repay any contribution of money or return any property contributed	848
or the value thereof in amounts, and on terms and conditions,	849
excluding the payment of interest, as the director determines, and	850
may evidence the obligations by written evidence;	851

(7) Establish with the board any funds that are necessary for	852
the deposit and disbursement of gifts or contributions of money	853
accepted for economic development purposes;	854

(8) With the approval of the board, design, implement,	855
monitor, oversee, and evaluate economic development plans,	856
programs, strategies, and policies;	857

(9) Purchase real property to convey to a county land	858
reutilization corporation to be used in accordance with its public	859
purposes;	860

(10) Perform all acts necessary to fulfill the functions and	861
duties of the office.	862

(C) The boards of county commissioners of two or more	863
counties, by resolution, may create a joint office of economic	864
development for the purposes set forth in division (A) of this	865
section. The counties participating in a joint office of economic	866
development shall enter into an agreement that sets forth the	867
contribution of funds, services, and property to the joint office	868
from each participating county; establishes the person, public	869
agency, or nonprofit organization that shall carry out the	870
functions and duties of the office; and discloses any other terms	871
by which the joint office shall operate.	872

The boards of county commissioners of counties participating	873
in a joint office of economic development may appropriate moneys	874
from their respective county general funds, or, pursuant to	875
section 307.64 of the Revised Code, moneys derived from a tax	876
levied pursuant to division (EE) of section 5705.19 of the Revised	877
Code, for the creation and operation of the joint office, for any	878
economic development purpose of the office, and to provide for the	879
establishment and operation of a program of economic development.	880
The participating counties may hire a director of economic	881
development for the joint office or enter into an agreement with a	882
public agency or nonprofit organization in a manner set forth in	883
division (A) of this section to carry out the functions and duties	884
set forth in division (B) of this section.	885

Any agreement establishing a joint office of economic	886
development shall set forth the procedure by which the person,	887
public agency, or nonprofit organization carrying out the	888
functions and duties of the office shall gain the approval of the	889
participating boards of county commissioners for any actions,	890
functions, and duties under division (B) of this section.	891

(D) As used in this section, "economic development" has the	892
same meaning as in section 307.64 of the Revised Code.	893

Sec. 307.09. (A) If the interests of the county so require,	894
the board of county commissioners may sell any real property	895
belonging to the county and not needed for public use, including	896
all or portions of buildings acquired by the board to house county	897
offices, or may lease or rent the same, but no such lease shall be	898
for a longer term than five years, unless such lease is part of a	899
lease-purchase agreement, in which case the lease may be for a	900
period not exceeding twenty-five years, or unless the lease is to	901
a commercial tenant who uses the property as a retail store room,	902
office, or restaurant, and the leased property is located in a	903
building initially acquired to house county offices or in a	904
parking facility constructed or acquired to serve a building that	905
houses county offices, in which case the lease may be for a period	906
not exceeding twenty years, and may include provision for one or	907
more renewals for lesser periods. In the case of real property	908
used or to be used for the purpose of airports, landing fields, or	909
air navigational facilities, including restaurants, parking lots,	910
motels, gasoline service stations, public recreation facilities,	911
public parks, office buildings, retail stores for merchandising or	912
services, and industrial uses located or to be located thereon, or	913
parts thereof, belonging to the county, the primary term of such	914
lease shall not exceed twenty-five years and the board of county	915
commissioners may renew such leases for one or more periods of	916
years. The total of such renewal periods, when added to the	917
primary term of such lease, shall not exceed sixty years.	918

(B) The board may grant leases, rights, and easements to the	919
United States government, to the state or any department or agency	920
thereof, or to municipal corporations or other governmental	921
subdivisions of the state for public purposes, or to privately	922
owned electric light and power companies, or natural gas	923
companies, or telephone or telegraph companies for purposes of	924
rendering their several public utilities services, or to	925
corporations not for profit for hospital, charitable, water,	926
sewer, any of the purposes specified in section 1724.01 of the	927
Revised Code, or recreational purposes, including among other such	928
purposes memorial structures, parks, golf courses, and underground	929
structures, poles, piers, towers, wires, pipelines, underground	930
cables, and manholes, on or in lands owned by the county where	931
such lease, right, or easement is not deemed by the board to be	932
inconsistent with the need of such land for public use by the	933
county. Any such lease, right, or easement granted to the United	934
States government, to the state or any department or agency	935
thereof, or to a municipal corporation or other governmental	936
subdivision of the state, or to privately owned electric light and	937
power companies, or natural gas companies, or telephone or	938
telegraph companies for purposes of rendering their several public	939
utilities services, or to corporations not for profit for	940
hospital, charitable, water, sewer, or recreational purposes, may	941
be for such length of time, upon such terms, for such purposes,	942
and may provide for such renewals thereof as the board deems for	943
the best interests of the county.	944

(C) In case of the sale of such real property not used for	945
county purposes, and in case of a lease of real property used or	946
to be used for the purpose of airports, landing fields, or air	947
navigational facilities, including restaurants, parking lots,	948
motels, gasoline service stations, public recreation facilities,	949
public parks, office buildings, retail stores for merchandising or	950
services, and industrial uses, and in case of such a grant of	951
lease, right, or easement to the United States government, to the	952
state or any department or agency thereof or to a municipal	953
corporation or other governmental subdivision of the state, or to	954
privately owned electric light and power companies, or natural gas	955
companies, or telephone or telegraph companies for purposes of	956
rendering their several public utilities services, or to	957
corporations not for profit for hospital, charitable, water,	958
sewer, or recreational purposes, all or such part of the proceeds	959
thereof as the board designates may be placed by the board in a	960
separate fund to be used only for construction, equipment,	961
furnishing, maintenance, or repair of the county buildings and the	962
acquisition of sites therefor, or for the payment of principal of	963
or interest on bonds of the county issued for any county building.	964

Sec. 307.10. (A) No sale of real property, or lease of real	965
property used or to be used for the purpose of airports, landing	966
fields, or air navigational facilities, or parts thereof, as	967
provided by section 307.09 of the Revised Code shall be made	968
unless it is authorized by a resolution adopted by a majority of	969
the board of county commissioners. When a sale of real property as	970
provided by section 307.09 of the Revised Code is authorized, the	971
board may either deed the property to the highest responsible	972
bidder, after advertisement once a week for four consecutive weeks	973
in a newspaper of general circulation in the county or offer the	974
real property for sale at a public auction, after giving at least	975
thirty days' notice of the auction by publication in a newspaper	976
of general circulation in the county. The board may reject any and	977
all bids. The board may, as it considers best, sell real property	978
pursuant to this section as an entire tract or in parcels. The	979
board, by resolution adopted by a majority of the board, may lease	980
real property, in accordance with division (A) of section 307.09	981
of the Revised Code, without advertising for bids.	982

(B) The board, by resolution, may transfer real property in	983
fee simple belonging to the county and not needed for public use	984
to the United States government, to the state or any department or	985
agency thereof, to municipal corporations or other political	986
subdivisions of the state, or to the county board of mental	987
retardation and developmental disabilities, or to a county land	988
reutilization corporation organized under Chapter 1724. of the	989
Revised Code for public purposes upon the terms and in the manner	990
that it may determine to be in the best interests of the county,	991
without advertising for bids. The board shall execute a deed or	992
other proper instrument when such a transfer is approved.	993

(C) The board, by resolution adopted by a majority of the	994
board, may grant leases, rights, or easements to the United States	995
government, to the state or any department or agency thereof, or	996
to municipal corporations and other political subdivisions of the	997
state, or to privately owned electric light and power companies,	998
natural gas companies, or telephone or telegraph companies for	999
purposes of rendering their several public utilities services, in	1000
accordance with division (B) of section 307.09 of the Revised	1001
Code, without advertising for bids. When such grant of lease,	1002
right, or easement is authorized, a deed or other proper	1003
instrument therefor shall be executed by the board.	1004

Sec. 307.12. (A) Except as otherwise provided in divisions	1005
(D), (E), and (G) of this section, when the board of county	1006
commissioners finds, by resolution, that the county has personal	1007
property, including motor vehicles acquired for the use of county	1008
officers and departments, and road machinery, equipment, tools, or	1009
supplies, which is not needed for public use, is obsolete, or is	1010
unfit for the use for which it was acquired, and when the fair	1011
market value of the property to be sold or donated under this	1012
division is, in the opinion of the board, in excess of two	1013
thousand five hundred dollars, the board may do either of the	1014
following:	1015

(1) Sell the property at public auction or by sealed bid to	1016
the highest bidder. Notice of the time, place, and manner of the	1017
sale shall be published in a newspaper of general circulation in	1018
the county at least ten days prior to the sale, and a typewritten	1019
or printed notice of the time, place, and manner of the sale shall	1020
be posted at least ten days before the sale in the offices of the	1021
county auditor and the board of county commissioners.	1022

If a board conducts a sale of property by sealed bid, the	1023
form of the bid shall be as prescribed by the board, and each bid	1024
shall contain the name of the person submitting it. Bids received	1025
shall be opened and tabulated at the time stated in the notice.	1026
The property shall be sold to the highest bidder, except that the	1027
board may reject all bids and hold another sale, by public auction	1028
or sealed bid, in the manner prescribed by this section.	1029

(2) Donate any motor vehicle that does not exceed four	1030
thousand five hundred dollars in value to a nonprofit organization	1031
exempt from federal income taxation pursuant to 26 U.S.C. 501(a)	1032
and (c)(3) for the purpose of meeting the transportation needs of	1033
participants in the Ohio works first program established under	1034
Chapter 5107. of the Revised Code and participants in the	1035
prevention, retention, and contingency program established under	1036
Chapter 5108. of the Revised Code.	1037

(B) When the board of county commissioners finds, by	1038
resolution, that the county has personal property, including motor	1039
vehicles acquired for the use of county officers and departments,	1040
and road machinery, equipment, tools, or supplies, which is not	1041
needed for public use, is obsolete, or is unfit for the use for	1042
which it was acquired, and when the fair market value of the	1043
property to be sold or donated under this division is, in the	1044
opinion of the board, two thousand five hundred dollars or less,	1045
the board may do either of the following:	1046

(1) Sell the property by private sale, without advertisement	1047
or public notification;	1048

(2) Donate the property to an eligible nonprofit organization	1049
that is located in this state and is exempt from federal income	1050
taxation pursuant to 26 U.S.C. 501(a) and (c)(3). Before donating	1051
any property under this division, the board shall adopt a	1052
resolution expressing its intent to make unneeded, obsolete, or	1053
unfit-for-use county personal property available to these	1054
organizations. The resolution shall include guidelines and	1055
procedures the board considers necessary to implement a donation	1056
program under this division and shall indicate whether the county	1057
will conduct the donation program or the board will contract with	1058
a representative to conduct it. If a representative is known when	1059
the resolution is adopted, the resolution shall provide contact	1060
information such as the representative's name, address, and	1061
telephone number.	1062

The resolution shall include within its procedures a	1063
requirement that any nonprofit organization desiring to obtain	1064
donated property under this division shall submit a written notice	1065
to the board or its representative. The written notice shall	1066
include evidence that the organization is a nonprofit organization	1067
that is located in this state and is exempt from federal income	1068
taxation pursuant to 26 U.S.C. 501(a) and (c)(3); a description of	1069
the organization's primary purpose; a description of the type or	1070
types of property the organization needs; and the name, address,	1071
and telephone number of a person designated by the organization's	1072
governing board to receive donated property and to serve as its	1073
agent.	1074

After adoption of the resolution, the board shall publish, in	1075
a newspaper of general circulation in the county, notice of its	1076
intent to donate unneeded, obsolete, or unfit-for-use county	1077
personal property to eligible nonprofit organizations. The notice	1078
shall include a summary of the information provided in the	1079
resolution and shall be published at least twice. The second and	1080
any subsequent notice shall be published not less than ten nor	1081
more than twenty days after the previous notice. A similar notice	1082
also shall be posted continually in a conspicuous place in the	1083
offices of the county auditor and the board of county	1084
commissioners, and, if the county maintains a web site on the	1085
internet, the notice shall be posted continually at that web site.	1086

The board or its representative shall maintain a list of all	1087
nonprofit organizations that notify the board or its	1088
representative of their desire to obtain donated property under	1089
this division and that the board or its representative determines	1090
to be eligible, in accordance with the requirements set forth in	1091
this section and in the donation program's guidelines and	1092
procedures, to receive donated property.	1093

The board or its representatives also shall maintain a list	1094
of all county personal property the board finds to be unneeded,	1095
obsolete, or unfit for use and to be available for donation under	1096
this division. The list shall be posted continually in a	1097
conspicuous location in the offices of the county auditor and the	1098
board of county commissioners, and, if the county maintains a web	1099
site on the internet, the list shall be posted continually at that	1100
web site. An item of property on the list shall be donated to the	1101
eligible nonprofit organization that first declares to the board	1102
or its representative its desire to obtain the item unless the	1103
board previously has established, by resolution, a list of	1104
eligible nonprofit organizations that shall be given priority with	1105
respect to the item's donation. Priority may be given on the basis	1106
that the purposes of a nonprofit organization have a direct	1107
relationship to specific public purposes of programs provided or	1108
administered by the board. A resolution giving priority to certain	1109
nonprofit organizations with respect to the donation of an item of	1110
property shall specify the reasons why the organizations are given	1111
that priority.	1112

(C) Members of the board of county commissioners shall	1113
consult with the Ohio ethics commission, and comply with the	1114
provisions of Chapters 102. and 2921. of the Revised Code, with	1115
respect to any sale or donation under division (A) or (B) of this	1116
section to a nonprofit organization of which a county	1117
commissioner, any member of the county commissioner's family, or	1118
any business associate of the county commissioner is a trustee,	1119
officer, board member, or employee.	1120

(D) Notwithstanding anything to the contrary in division (A),	1121
(B), or (E) of this section and regardless of the property's	1122
value, the board of county commissioners may sell or donate county	1123
personal property, including motor vehicles, to the federal	1124
government, the state, or any political subdivision of the state,	1125
or a county land reutilization corporation without advertisement	1126
or public notification.	1127

(E) Notwithstanding anything to the contrary in division (A),	1128
(B), or (G) of this section and regardless of the property's	1129
value, the board of county commissioners may sell personal	1130
property, including motor vehicles acquired for the use of county	1131
officers and departments, and road machinery, equipment, tools, or	1132
supplies, which is not needed for public use, is obsolete, or is	1133
unfit for the use for which it was acquired, by internet auction.	1134
The board shall adopt, during each calendar year, a resolution	1135
expressing its intent to sell that property by internet auction.	1136
The resolution shall include a description of how the auctions	1137
will be conducted and shall specify the number of days for bidding	1138
on the property, which shall be no less than fifteen days,	1139
including Saturdays, Sundays, and legal holidays. The resolution	1140
shall indicate whether the county will conduct the auction or the	1141
board will contract with a representative to conduct the auction	1142
and shall establish the general terms and conditions of sale. If a	1143
representative is known when the resolution is adopted, the	1144
resolution shall provide contact information such as the	1145
representative's name, address, and telephone number.	1146

After adoption of the resolution, the board shall publish, in	1147
a newspaper of general circulation in the county, notice of its	1148
intent to sell unneeded, obsolete, or unfit-for-use county	1149
personal property by internet auction. The notice shall include a	1150
summary of the information provided in the resolution and shall be	1151
published at least twice. The second and any subsequent notice	1152
shall be published not less than ten nor more than twenty days	1153
after the previous notice. A similar notice also shall be posted	1154
continually throughout the calendar year in a conspicuous place in	1155
the offices of the county auditor and the board of county	1156
commissioners, and, if the county maintains a web site on the	1157
internet, the notice shall be posted continually throughout the	1158
calendar year at that web site.	1159

When property is to be sold by internet auction, the board or	1160
its representative may establish a minimum price that will be	1161
accepted for specific items and may establish any other terms and	1162
conditions for the particular sale, including requirements for	1163
pick-up or delivery, method of payment, and sales tax. This type	1164
of information shall be provided on the internet at the time of	1165
the auction and may be provided before that time upon request	1166
after the terms and conditions have been determined by the board	1167
or its representative.	1168

(F) When a county officer or department head determines that	1169
county-owned personal property under the jurisdiction of the	1170
officer or department head, including motor vehicles, road	1171
machinery, equipment, tools, or supplies, is not of immediate	1172
need, the county officer or department head may notify the board	1173
of county commissioners, and the board may lease that personal	1174
property to any municipal corporation, township, or other	1175
political subdivision of the state, or to a county land	1176
reutilization corporation. The lease shall require the county to	1177
be reimbursed under terms, conditions, and fees established by the	1178
board, or under contracts executed by the board.	1179

(G) If the board of county commissioners finds, by	1180
resolution, that the county has vehicles, equipment, or machinery	1181
which is not needed, or is unfit for public use, and the board	1182
desires to sell the vehicles, equipment, or machinery to the	1183
person or firm from which it proposes to purchase other vehicles,	1184
equipment, or machinery, the board may offer to sell the vehicles,	1185
equipment, or machinery to that person or firm, and to have the	1186
selling price credited to the person or firm against the purchase	1187
price of other vehicles, equipment, or machinery.	1188

(H) If the board of county commissioners advertises for bids	1189
for the sale of new vehicles, equipment, or machinery to the	1190
county, it may include in the same advertisement a notice of the	1191
willingness of the board to accept bids for the purchase of	1192
county-owned vehicles, equipment, or machinery which is obsolete	1193
or not needed for public use, and to have the amount of those bids	1194
subtracted from the selling price of the other vehicles,	1195
equipment, or machinery as a means of determining the lowest	1196
responsible bidder.	1197

(I) If a board of county commissioners determines that county	1198
personal property is not needed for public use, or is obsolete or	1199
unfit for the use for which it was acquired, and that the property	1200
has no value, the board may discard or salvage that property.	1201

(J) A county engineer, in the engineer's discretion, may	1202
dispose of scrap construction materials on such terms as the	1203
engineer determines reasonable, including disposal without	1204
recovery of costs, if the total value of the materials does not	1205
exceed twenty-five thousand dollars. The engineer shall maintain	1206
records of all dispositions made under this division, including	1207
identification of the origin of the materials, the final	1208
disposition, and copies of all receipts resulting from the	1209
dispositions.	1210

As used in division (I) of this section, "scrap construction	1211
materials" means construction materials that result from a road or	1212
bridge improvement, remain after the improvement is completed, and	1213
are not reusable. Construction material that is metal and that	1214
results from a road or bridge improvement and remains after the	1215
improvement is completed is scrap construction material only if it	1216
cannot be used in any other road or bridge improvement or other	1217
project in its current state.	1218

Sec. 307.64. The board of county commissioners of any county	1219
may appropriate moneys derived from a tax levied pursuant to	1220
division (EE) of section 5705.19 of the Revised Code to be	1221
expended by the county for the creation and operation of an office	1222
or joint office of economic development pursuant to section 307.07	1223
of the Revised Code, for any economic development purpose of the	1224
office or joint office, and to otherwise provide for the	1225
establishment and operation of a program of economic development.	1226
A board of county commissioners may appropriate funds under this	1227
section to pay expenses of a county land reutilization corporation	1228
organized under Chapter 1724. of the Revised Code if the board	1229
finds that the purposes of the expenses promote economic	1230
development in the county. As used in this section, "economic	1231
development" means promoting the economic welfare and improving	1232
the economic opportunities of the people in the county or in the	1233
counties participating in a joint office of economic development	1234
by assisting in the establishment or expansion within the county	1235
or counties of industrial, commercial, or research facilities and	1236
by creating and preserving job and employment opportunities for	1237
the people of the county or counties.	1238

Sec. 307.698. The board of county commissioners may spend	1239
moneys from the general fund for housing purposes, including the	1240
housing purposes of a county land reutilization corporation	1241
organized under Chapter 1724. of the Revised Code.	1242

Sec. 307.78. (A) The board of county commissioners of any	1243
county may make contributions of moneys, supplies, equipment,	1244
office facilities, and other personal property or services to any	1245
community improvement corporation organized pursuant to Chapter	1246
1724. of the Revised Code to defray the expenses of the	1247
corporation. The community improvement corporation may use the	1248
board's contributions for any of its functions under Chapter 1724.	1249
of the Revised Code.	1250

(B) Any moneys contributed by the board for such purposes	1251
shall be drawn from the general fund of the county not otherwise	1252
appropriated. The board may anticipate the contributions of money	1253
for such purposes and enter the amount of such contributions in	1254
its annual statement to the county budget commission for inclusion	1255
in the budget upon which rates of taxation are based.	1256

(C) The board of county commissioners of any county may	1257
pledge, as security for the repayment of moneys borrowed by a	1258
community improvement corporation under division (A) of section	1259
1724.02 of the Revised Code, revenue appropriated to a county	1260
treasurer under section 321.261 of the Revised Code, subject to	1261
annual appropriation of specific amounts of such revenues, and any	1262
other specified revenue lawfully available for the purposes for	1263
which such a corporation is organized.	1264

Sec. 307.781. (A) As used in this section, "current unpaid	1265
or delinquent tax line of credit" means a line of credit under	1266
which the county treasurer is authorized to make draws for the	1267
purpose of distributing to the taxing authorities of the county	1268
an amount not exceeding the amount of current real property taxes	1269
and assessments that have not been paid when and as due and that	1270
will or have become delinquent.	1271

(B) Upon the written request of the county treasurer, the	1272
board of county commissioners may enter into a current unpaid or	1273
delinquent tax line of credit with a public depository, as defined	1274
in section 135.01 of the Revised Code, for the purposes of making	1275
payment of unpaid current taxes and assessments under section	1276
321.341 of the Revised Code, provided that all of the following	1277
apply:	1278

(1) The board approves the terms and execution and delivery	1279
of the current unpaid or delinquent tax line of credit by majority	1280
vote and the county prosecuting attorney approves its form.	1281

(2) The maximum aggregate available amount under the current	1282
unpaid or delinquent tax line of credit does not exceed an amount	1283
which the treasurer estimates could be repaid with interest within	1284
twenty-four months from collections of the unpaid current taxes	1285
and assessments. The treasurer's estimate shall be based on the	1286
payments received on unpaid current taxes and assessments in the	1287
immediately preceding two fiscal years, adjusted proportionately	1288
for the difference between the aggregate unpaid current taxes and	1289
assessments in each of those preceding years and the aggregate	1290
unpaid current taxes and assessments in the current year.	1291

(3) The maximum term during which draws on the line of credit	1292
can be made shall be five years.	1293

(4) Repayment in full of each draw on the line of credit,	1294
plus any accrued and unpaid interest thereon, shall be required to	1295
be made not later than the last day of the second calendar year	1296
after the year in which the draw is made.	1297

(C) At the conclusion of a current unpaid or delinquent tax	1298
line of credit, a board of county commissioners may enter into a	1299
new current unpaid or delinquent tax line of credit under this	1300
section if, at that time, there are no unreimbursed draws,	1301
including any accrued interest on the draws, outstanding from a	1302
prior line of credit beyond the last day of the second year	1303
immediately following the year in which the draw was made under	1304
that prior line of credit.	1305

(D) The general terms of the current unpaid or delinquent tax	1306
line of credit shall be set forth in the resolution of the board	1307
of county commissioners authorizing the execution and delivery of	1308
the line of credit, or a form of the current unpaid or delinquent	1309
tax line of credit and ancillary agreement, if any, providing for	1310
the terms and conditions governing the line of credit shall be	1311
attached as an exhibit to the resolution. Except as otherwise	1312
provided in this section, a resolution authorizing the execution	1313
and delivery of a line of credit may include other provisions as	1314
approved by the board in the resolution and the exhibits.	1315

(E) The reimbursement of draws under a current unpaid or	1316
delinquent tax line of credit, together with interest, shall be	1317
secured by a pledge of and security interest in the delinquent	1318
current taxes and assessments due, and may be secured by such	1319
other legally available sources as the board in its discretion	1320
determines in its authorizing resolution. The board of county	1321
commissioners shall, by resolution, make a pledge of and grant a	1322
security interest in the applicable delinquent taxes and	1323
assessments and any other legally available resources. The	1324
delinquent current taxes and assessments and any other sources	1325
pledged or subject to a security interest, which shall be	1326
collectively referred to in this section as the "pledged	1327
receipts," and thereafter received by the county treasurer or	1328
otherwise received, are immediately subject to the pledge and	1329
security interest without any physical delivery or further act.	1330
The pledge and security interest are valid, binding, and	1331
enforceable against all parties having claims of any kind against	1332
the county or the county treasurer, whether or not such parties	1333
have notice. The pledge shall create a perfected security interest	1334
for all purposes of Chapter 1309. of the Revised Code, without the	1335
necessity for separation, delivery, or possession of the pledged	1336
receipts, or for the filing or recording of the authorizing	1337
resolution by which the pledge and security interest are created,	1338
or any certificate, statement, or other related document. The	1339
pledge of receipts and the security interest are effective, and	1340
the money from them may be applied to the purposes for which it is	1341
pledged, without requiring an appropriation.	1342

(F) A current unpaid or delinquent tax line of credit is not	1343
a general obligation of the county and is not subject to Chapter	1344
133. of the Revised Code.	1345

Sec. 307.806. The county microfilming board may enter into a	1346
contract with the legislative authorities of any municipal	1347
corporation, township, port authority, water or sewer district,	1348
school district, library district, county law library association,	1349
health district, park district, soil and water conservation	1350
district, conservancy district, other taxing district, regional	1351
council established pursuant to Chapter 167. of the Revised Code,	1352
or otherwise, county land reutilization corporation organized	1353
under Chapter 1724. of the Revised Code, or with the board of	1354
county commissioners or the microfilming board of any other	1355
county, or with any other federal or state governmental agency,	1356
and such authorities may enter into contracts with the county	1357
microfilming board, to provide microfilming services to any of	1358
them. The board shall establish a schedule of charges upon which	1359
the cost of providing such services shall be based. All moneys	1360
collected by the board for services rendered pursuant to contracts	1361
entered into under this section shall be deposited in the county	1362
general fund; however, such moneys may be segregated into a	1363
special fund in the county treasury until the end of the calendar	1364
year. County offices may also be charged for such services and the	1365
appropriation so charged and the appropriation of the board so	1366
credited.	1367

Sec. 307.846. The county automatic data processing board may	1368
enter into a contract with the legislative authorities of any	1369
municipal corporation, township, port authority, water or sewer	1370
district, school district, library district, county law library	1371
association, health district, park district, soil and water	1372
conservation district, conservancy district, other taxing	1373
district, regional council established pursuant to Chapter 167. of	1374
the Revised Code, county land reutilization corporation organized	1375
under Chapter 1724. of the Revised Code, or otherwise or with the	1376
board of county commissioners or the automatic data processing	1377
board of any other county, or with any other federal or state	1378
governmental agency, and such authorities or entities may enter	1379
into contracts with the county automatic data processing board, to	1380
provide automatic data processing services to any of them. The	1381
board shall establish a schedule of charges upon which the cost of	1382
providing such services shall be based. All moneys collected by	1383
the board for services rendered pursuant to contracts entered into	1384
under this section shall be deposited in the county general fund;	1385
however, such moneys may be segregated into a special fund in the	1386
county treasury until the end of the calendar year. County offices	1387
may also be charged for such services and the appropriation so	1388
charged and the appropriation of the board so credited.	1389

Sec. 319.20. After complying with sections 319.202, 315.251,	1390
and 319.203 of the Revised Code, and on application and	1391
presentation of title, with the affidavits required by law, or the	1392
proper order of a court or the county board of revision, bearing	1393
the last known address of the grantee, or of any one of the	1394
grantees named in the title, and a reference to the volume and	1395
page of the recording, or other means of identifying the	1396
recording, of the next preceding recorded instrument by or	1397
through which the grantor claims title, the county auditor shall	1398
transfer any land or town lot or part thereof, minerals therein,	1399
or mineral rights thereto, charged with taxes on the tax list,	1400
from the name in which it stands into the name of the owner, when	1401
rendered necessary by a conveyance, partition, devise, descent,	1402
or otherwise. If by reason of the conveyance or otherwise, a part	1403
only of a tract or lot, minerals therein, or mineral rights	1404
thereto, as charged in the tax list, is to be transferred, the	1405
auditor shall determine the tax value of the part of a tract or	1406
lot of real estate, minerals therein, or mineral rights thereto,	1407
so transferred, and the value of the remaining part compared with	1408
the value of the whole.	1409

Whenever a part only of a tract or lot of real estate has	1410
been transferred by the auditor and the tract or lot bears unpaid	1411
taxes, penalties, interest, or special assessments, the unpaid	1412
taxes, penalties, interest, or special assessments shall	1413
immediately be apportioned, upon demand or request by the	1414
transferee or remaining owner, in the following manner:	1415

(A) The auditor shall allocate to the part so transferred,	1416
and to the remaining part, amounts of any current or delinquent	1417
taxes, interest, or penalties that have accrued against the parcel	1418
as a whole, proportionate to their respective values.	1419

(B) The lien of taxes, penalties, interest, and special	1420
assessments, as levied against the original tract, shall extend to	1421
the part so transferred and the part remaining only to the extent	1422
of the amounts so allocated to the respective parts.	1423

This section does not change the total amount of taxes,	1424
special assessments, or other charges as originally levied, or the	1425
total amount of the balance due. The auditor shall certify such	1426
apportionments to the county treasurer.	1427

Whenever the state acquires an entire parcel or a part only	1428
of a parcel of real property in fee simple, the county auditor,	1429
upon application of the grantor or property owner or the state,	1430
which application shall contain a description of the property as	1431
it appears on the tax list and the date of transfer of ownership,	1432
shall prepare an estimate of the taxes that are a lien on the	1433
property, but have not been determined, assessed, and levied for	1434
the year in which the property was acquired. The county auditor	1435
shall thereupon apportion the estimated taxes proportionately	1436
between the grantor and the state for the period of the lien year	1437
that each had or shall have had ownership or possession of the	1438
property, whichever is earlier. The county treasurer shall accept	1439
payment from the state for estimated taxes at the time that the	1440
real property is acquired. If the state has paid in full in the	1441
year in which the property is acquired that proportion of the	1442
estimated taxes that the tax commissioner determines are not	1443
subject to remission by the county auditor for such year under	1444
division (C) of section 5713.08 of the Revised Code, the estimated	1445
taxes paid shall be considered the tax liability on the exempted	1446
property for that year.	1447

Section 319.42 of the Revised Code applies to the	1448
apportionment of special assessments.	1449

Complaint against such values as determined by the auditor or	1450
the allocation of assessments by the certifying authority may be	1451
filed by the transferee or the remaining owner, and if filed,	1452
proceedings including appeals shall be had in the manner and	1453
within the time provided by sections 5717.01 to 5717.06 and	1454
5715.19 to 5715.22 of the Revised Code, for complaints against	1455
valuation or assessment of real property.	1456

The auditor shall endorse on the deed or other evidences of	1457
title presented to the auditor that the proper transfer of the	1458
real estate described in the deed has been made in the auditor's	1459
office or that it is not entered for taxation, and sign the	1460
auditor's name to the deed. The address of the grantee, or any	1461
one of the grantees, set forth in the deed or other evidences of	1462
title shall be entered by the auditor on the transfer sheets and	1463
on the general tax list of real property prepared pursuant to	1464
section 319.28 of the Revised Code.	1465

Sec. 319.201. Whenever the state or any political	1466
subdivision thereof acquires an easement, right, title, or	1467
interest in a parcel or part of a parcel of real property, either	1468
by deed of purchase or by order of a court or a county board of	1469
revision, upon which parcel of real property the lien for taxes	1470
has attached under section 323.11 or 5727.06 of the Revised Code,	1471
the state agency or political subdivision acquiring such real	1472
property shall file evidence of title, by purchase or by order of	1473
a court ~~order~~or a board of revision, with the county auditor of	1474
the county in which such property is located. Such evidence of	1475
title shall contain a reference to the volume and page of the	1476
recording of the next preceding recorded instrument by or through	1477
which the grantor or previous property owner acquired or claims	1478
title. Such evidence of title shall be endorsed by the county	1479
auditor as provided in section 317.22 of the Revised Code, and	1480
recorded as other instruments of conveyance are recorded. Any	1481
evidence of title to real property that the state or an agency of	1482
the state files pursuant to this section shall identify the	1483
agency of the state that has the use and benefit of the property	1484
as specified in section 5301.012 of the Revised Code.	1485

All taxes appearing on the current tax duplicate as owing on	1486
such transferred parcel or part of such parcel of real property	1487
shall be due and payable as of the date of transfer or acquisition	1488
of easement, right, or interest, whichever is later.	1489

Whenever said easement, right, or interest has been acquired	1490
in a parcel or part of a parcel of real property after the lien	1491
for taxes has attached and the taxes for said tax lien year have	1492
not been determined, assessed, and levied for that year, the	1493
county auditor, upon application of the grantee or the grantor or	1494
property owner, shall make an estimate of the taxes that will be	1495
assessed and levied against said parcel for the tax lien year.	1496

If the grantor or property owner has transferred only a part	1497
of the parcel by easement, right, or interest in or to such part	1498
of the parcel of real property to the state or a political	1499
subdivision thereof, the county auditor shall apportion the tax	1500
valuation of the parcel of real property proportionately between	1501
the part acquired by the state or the political subdivision and	1502
the residue remaining with the grantor. If such tax valuation of	1503
the residue remaining with the property owner is sufficient to	1504
support the taxes that are a lien or that are due and payable, the	1505
lien for taxes shall attach to the residue part of the parcel. If	1506
such apportioned assessed valuation of the part of the parcel	1507
remaining with the grantor or property owner is not sufficient to	1508
support the taxes on the parcel that are due and payable and the	1509
proportionate amount of the estimated taxes that are a lien but	1510
not determined, assessed, and levied, such taxes shall immediately	1511
be due and payable; provided, that the grantor or property owner	1512
shall be liable only for that portion of the estimated taxes, for	1513
the period of the tax lien year preceding the transfer or	1514
conveyance of the property to the state or the political	1515
subdivision.	1516

This section does not change the total amount of taxes,	1517
special assessments, or other charges as originally levied, or the	1518
total amount of the balance due. The auditor shall certify such	1519
apportionments to the county treasurer.	1520

Section 319.42 of the Revised Code applies to the	1521
apportionment of special assessments.	1522

Upon presentation of the executed instrument of conveyance of	1523
an easement or the order of court conveying or granting such an	1524
easement for highway purposes together with evidence or proof	1525
showing that the proportionate amount of taxes, penalties, and	1526
interest charged against the part of the whole parcel over which	1527
the easement attaches and the proportionate amount of estimated	1528
taxes to be levied and assessed against the part of the parcel	1529
acquired for highway purposes have been paid or provision made for	1530
the payment thereof, the county auditor shall reduce the tax	1531
valuation of the parcel to reflect the value of the part or	1532
portion used or occupied as a public highway in accordance with	1533
section 5713.04 of the Revised Code.	1534

The lien for taxes shall thereupon be extinguished as to that	1535
part or portion acquired and used for public highway purposes.	1536

Any instrument by which real property is acquired pursuant to	1537
this section shall identify the agency of the state that has the	1538
use and benefit of the real property as specified in section	1539
5301.012 of the Revised Code.	1540

Sec. 319.30. (A) After receiving from officers and	1541
authorities empowered to determine the rates or amounts of taxes	1542
to be levied for the various purposes authorized by law,	1543
statements of the rates and sums to be levied for the current	1544
year, the county auditor shall proceed to determine the sums to be	1545
levied upon each tract and lot of real property, adding, except as	1546
provided under section 319.48 of the Revised Code for tracts and	1547
lots on the real property tax suspension list, the taxes of any	1548
previous year that have been omitted or that are delinquent,	1549
including the penalties and interest thereon, and upon the amount	1550
of public utility property listed on the general tax list and	1551
duplicate in the county, in the name of each public utility, which	1552
shall be assessed equally on all property subject to such taxes,	1553
and entered in one or more columns, in such manner and form as the	1554
tax commissioner prescribes. The auditor shall enter as separate	1555
items any interest required to be so entered under division (B)(1)	1556
or, (2), or (3) of section 323.121 of the Revised Code.	1557

(B) If a taxing authority or unit has not certified the	1558
necessary levies to the county auditor by the time prescribed by	1559
section 5705.34 of the Revised Code and an appeal of an action of	1560
the budget commission with respect to the tax rate of that	1561
authority or unit has been initiated under section 5705.341 or	1562
5705.37 of the Revised Code but a final determination has not been	1563
made, the county auditor, in order to avoid a delay in the	1564
preparation of the tax list and duplicate, may proceed under	1565
division (A) of this section, using in lieu of the rate of tax to	1566
be levied for such authority or unit for any levy that has not	1567
been so certified, the estimated rate certified to the taxing	1568
authority or unit under section 5705.34 of the Revised Code. If as	1569
a result of the appeal the tax rate certified to the county	1570
auditor is not the same as the estimated rate used to determine	1571
the sums to be levied, the auditor shall proceed in the manner	1572
prescribed by this section and sections 319.301 and 319.302 of the	1573
Revised Code to determine the correct amount of taxes to be	1574
levied, charged, and payable for the year. If the correct amount	1575
of taxes charged and payable after the determination is complete	1576
is greater than or less than the taxes charged and payable as	1577
shown on the tax list and duplicate, a clerical error shall be	1578
deemed to have occurred in the preparation of the tax list and	1579
duplicate, and the auditor shall proceed in the manner prescribed	1580
by section 319.35 of the Revised Code.	1581

(C) Notwithstanding section 2723.01 of the Revised Code, when	1582
any taxing district or the county auditor or county treasurer is	1583
involved in litigation, no court shall, with respect to such	1584
litigation, enjoin the collection of any taxes on real property,	1585
except assessments, for the current tax year, on or after the	1586
fifteenth day of November of that year. Any such injunction issued	1587
prior to that date shall expire on the fifteenth day of November	1588
of that year, and the county auditor and county treasurer shall	1589
proceed to levy and collect taxes for that year as required by	1590
law, in the following manner:	1591

(1) Each tax that is a subject of the litigation and that was	1592
approved and authorized by the county budget commission pursuant	1593
to section 5705.31 of the Revised Code shall be levied by the	1594
county auditor at the rate approved and authorized by the budget	1595
commission.	1596

(2) With respect to any other matter that was the subject of	1597
any order, determination, or certification required by law to be	1598
made by the tax commissioner, or is the subject of any rule,	1599
opinion, order, or instruction issued by the commissioner pursuant	1600
to section 5715.28, 5715.29, or 5715.30 of the Revised Code, the	1601
county auditor shall proceed in accordance with such authority.	1602

The court shall attempt to decide the litigation prior to the	1603
first day of May, so that, absent an appeal, the county auditor	1604
may adjust the amount of taxes to be collected at the second-half	1605
collection in accordance with the order of the court. In such a	1606
case the adjustment shall be treated as the correction of a	1607
clerical error pursuant to section 319.35 of the Revised Code.	1608

Sec. 319.43. (A) On or before the fifteenth day of February	1609
and on or before the tenth day of August of each year, the county	1610
auditor shall attend at ~~his~~the auditor's office to make	1611
settlement with the county treasurer and ascertain the amount of	1612
real property taxes and assessments and public utility property	1613
taxes with which such treasurer is to stand charged. At each	1614
August settlement the auditor shall take from the duplicate	1615
previously put into the hands of the treasurer for collection a	1616
list of all such taxes and assessments as the treasurer has been	1617
unable to collect, describing in such list the property on which	1618
the delinquent taxes and assessments are charged as described on	1619
the duplicate, and note on the list, in a marginal column, the	1620
several reasons assigned by the treasurer why such taxes and	1621
assessments should not be collected. Such list shall be signed by	1622
the treasurer, who shall testify to its correctness, under oath to	1623
be administered by the auditor.	1624

(B) When making a settlement required by this section, if the	1625
county treasurer has made advance payments under divisions (A) and	1626
(B) of section 321.341 of the Revised Code to the several taxing	1627
districts of the current taxes and assessments due but unpaid or	1628
delinquent at the time of the advance payment, the county auditor	1629
shall not apportion the current taxes and assessments thereafter	1630
collected if the distribution of the taxes and assessments was	1631
made by advance payment. The county treasurer shall apply the	1632
taxes and assessments to repayment or reimbursement of the source	1633
from which the money to make the advance payments was drawn. The	1634
county auditor shall not apportion the penalties and interest on	1635
the current taxes and assessments collected thereafter to the	1636
several subdivisions. The county treasurer shall retain penalties	1637
and interest in the county treasury and shall credit the penalties	1638
and interest to the county land reutilization corporation fund	1639
established under section 321.263 of the Revised Code while	1640
pending appropriation to and for the benefit of a county land	1641
reutilization corporation organized under Chapter 1724. of the	1642
Revised Code.	1643

Sec. 319.45. (A) In making the settlement required by	1644
sections 319.43 and 319.44 of the Revised Code, the county auditor	1645
shall carefully examine the tax duplicate and ascertain, from the	1646
entries of taxes, interest, and penalty paid in whole or in part,	1647
and from such other sources of information as are within the	1648
auditor's reach, the true amount collected by the county treasurer	1649
on account of each of the several taxes charged on such duplicate,	1650
the amount remaining in the hands of the treasurer payable to each	1651
fund, and shall give to the treasurer separate certificates, in	1652
duplicate, of the separate sums found to have been collected by	1653
the treasurer.	1654

(B) In making each of those settlements, the county auditor,	1655
except as provided in division (B) of section 319.43 of the	1656
Revised Code, shall apportion any delinquent taxes, penalties,	1657
and interest among the several taxing districts in the same	1658
proportions that the amount of real and public utility property	1659
taxes levied by each district in the preceding tax year bears to	1660
the amount of real and public utility property taxes levied by	1661
all such districts in the preceding tax year.	1662

Sec. 319.54. (A) On all moneys collected by the county	1663
treasurer on any tax duplicate of the county, other than estate	1664
tax duplicates, and on all moneys received as advance payments of	1665
personal property and classified property taxes, the county	1666
auditor, on settlement with the treasurer and tax commissioner, on	1667
or before the date prescribed by law for such settlement or any	1668
lawful extension of such date, shall be allowed as compensation	1669
for the county auditor's services the following percentages:	1670

(1) On the first one hundred thousand dollars, two and	1671
one-half per cent;	1672

(2) On the next two million dollars, eight thousand three	1673
hundred eighteen ten-thousandths of one per cent;	1674

(3) On the next two million dollars, six thousand six hundred	1675
fifty-five ten-thousandths of one per cent;	1676

(4) On all further sums, one thousand six hundred sixty-three	1677
ten-thousandths of one per cent.	1678

If any settlement is not made on or before the date	1679
prescribed by law for such settlement or any lawful extension of	1680
such date, the aggregate compensation allowed to the auditor shall	1681
be reduced one per cent for each day such settlement is delayed	1682
after the prescribed date. No penalty shall apply if the auditor	1683
and treasurer grant all requests for advances up to ninety per	1684
cent of the settlement pursuant to section 321.34 of the Revised	1685
Code. The compensation allowed in accordance with this section on	1686
settlements made before the dates prescribed by law, or the	1687
reduced compensation allowed in accordance with this section on	1688
settlements made after the date prescribed by law or any lawful	1689
extension of such date, shall be apportioned ratably by the	1690
auditor and deducted from the shares or portions of the revenue	1691
payable to the state as well as to the county, townships,	1692
municipal corporations, and school districts.	1693

(B) For the purpose of reimbursing county auditors for the	1694
expenses associated with the increased number of applications for	1695
reductions in real property taxes under sections 323.152 and	1696
4503.065 of the Revised Code that results from the amendment of	1697
those sections by Am. Sub. H.B. 119 of the 127th general assembly,	1698
on the first day of August of each year there shall be paid from	1699
the state's general revenue fund to the county treasury to the	1700
credit of the real estate assessment fund created by section	1701
325.31 of the Revised Code an amount equal to one per cent of the	1702
total annual amount of property tax relief reimbursement paid to	1703
that county under sections 323.156 and 4503.068 of the Revised	1704
Code for the preceding tax year.	1705

(C) From all moneys collected by the county treasurer on any	1706
tax duplicate of the county, other than estate tax duplicates, and	1707
on all moneys received as advance payments of personal property	1708
and classified property taxes, there shall be paid into the county	1709
treasury to the credit of the real estate assessment fund created	1710
by section 325.31 of the Revised Code, an amount to be determined	1711
by the county auditor, which shall not exceed the percentages	1712
prescribed in divisions (C)(1) and (2) of this section.	1713

(1) For payments made after June 30, 2007, and before 2011,	1714
the following percentages:	1715

(a) On the first five hundred thousand dollars, four per	1716
cent;	1717

(b) On the next five million dollars, two per cent;

1718

1719

(d) On all further sums not exceeding one hundred fifty	1720
million dollars, three-quarters of one per cent;	1721

(e) On amounts exceeding one hundred fifty million dollars,	1722
five hundred eighty-five thousandths of one per cent.	1723

(2) For payments made in or after 2011, the following	1724
percentages:	1725

(a) On the first five hundred thousand dollars, four per	1726
cent;	1727

(b) On the next ten million dollars, two per cent;

1728

(c) On amounts exceeding ten million five hundred thousand	1729
dollars, three-fourths of one per cent.	1730

Such compensation shall be apportioned ratably by the auditor	1731
and deducted from the shares or portions of the revenue payable to	1732
the state as well as to the county, townships, municipal	1733
corporations, and school districts.	1734

(D) Each county auditor shall receive four per cent of the	1735
amount of tax collected and paid into the county treasury, on	1736
property omitted and placed by the county auditor on the tax	1737
duplicate.	1738

(E) On all estate tax moneys collected by the county	1739
treasurer, the county auditor, on settlement semiannually with the	1740
tax commissioner, shall be allowed, as compensation for the	1741
auditor's services under Chapter 5731. of the Revised Code, the	1742
following percentages:	1743

(1) Four per cent on the first one hundred thousand dollars;

1744

(2) One-half of one per cent on all additional sums.

1745

Such percentages shall be computed upon the amount collected	1746
and reported at each semiannual settlement, and shall be for the	1747
use of the general fund of the county.	1748

(F) On all cigarette license moneys collected by the county	1749
treasurer, the county auditor, on settlement semiannually with the	1750
treasurer, shall be allowed as compensation for the auditor's	1751
services in the issuing of such licenses one-half of one per cent	1752
of such moneys, to be apportioned ratably and deducted from the	1753
shares of the revenue payable to the county and subdivisions, for	1754
the use of the general fund of the county.	1755

(G) The county auditor shall charge and receive fees as	1756
follows:	1757

(1) For deeds of land sold for taxes to be paid by the	1758
purchaser, five dollars;	1759

(2) For the transfer or entry of land, lot, or part of lot,	1760
or the transfer or entry on or after January 1, 2000, of a used	1761
manufactured home or mobile home as defined in section 5739.0210	1762
of the Revised Code, fifty cents for each transfer or entry, to be	1763
paid by the person requiring it;	1764

(3) For receiving statements of value and administering	1765
section 319.202 of the Revised Code, one dollar, or ten cents for	1766
each one hundred dollars or fraction of one hundred dollars,	1767
whichever is greater, of the value of the real property	1768
transferred or, for sales occurring on or after January 1, 2000,	1769
the value of the used manufactured home or used mobile home, as	1770
defined in section 5739.0210 of the Revised Code, transferred,	1771
except no fee shall be charged when the transfer is made:	1772

(a) To or from the United States, this state, or any	1773
instrumentality, agency, or political subdivision of the United	1774
States or this state;	1775

(b) Solely in order to provide or release security for a debt	1776
or obligation;	1777

(c) To confirm or correct a deed previously executed and	1778
recorded;	1779

(d) To evidence a gift, in trust or otherwise and whether	1780
revocable or irrevocable, between husband and wife, or parent and	1781
child or the spouse of either;	1782

(e) On sale for delinquent taxes or assessments;

1783

(f) Pursuant to court order, to the extent that such transfer	1784
is not the result of a sale effected or completed pursuant to such	1785
order;	1786

(g) Pursuant to a reorganization of corporations or	1787
unincorporated associations or pursuant to the dissolution of a	1788
corporation, to the extent that the corporation conveys the	1789
property to a stockholder as a distribution in kind of the	1790
corporation's assets in exchange for the stockholder's shares in	1791
the dissolved corporation;	1792

(h) By a subsidiary corporation to its parent corporation for	1793
no consideration, nominal consideration, or in sole consideration	1794
of the cancellation or surrender of the subsidiary's stock;	1795

(i) By lease, whether or not it extends to mineral or mineral	1796
rights, unless the lease is for a term of years renewable forever;	1797

(j) When the value of the real property or the manufactured	1798
or mobile home or the value of the interest that is conveyed does	1799
not exceed one hundred dollars;	1800

(k) Of an occupied residential property, including a	1801
manufactured or mobile home, being transferred to the builder of a	1802
new residence or to the dealer of a new manufactured or mobile	1803
home when the former residence is traded as part of the	1804
consideration for the new residence or new manufactured or mobile	1805
home;	1806

(l) To a grantee other than a dealer in real property or in	1807
manufactured or mobile homes, solely for the purpose of, and as a	1808
step in, the prompt sale of the real property or manufactured or	1809
mobile home to others;	1810

(m) To or from a person when no money or other valuable and	1811
tangible consideration readily convertible into money is paid or	1812
to be paid for the real estate or manufactured or mobile home and	1813
the transaction is not a gift;	1814

(n) Pursuant to division (B) of section 317.22 of the Revised	1815
Code, or section 2113.61 of the Revised Code, between spouses or	1816
to a surviving spouse pursuant to section 5302.17 of the Revised	1817
Code as it existed prior to April 4, 1985, between persons	1818
pursuant to section 5302.17 or 5302.18 of the Revised Code on or	1819
after April 4, 1985, to a person who is a surviving, survivorship	1820
tenant pursuant to section 5302.17 of the Revised Code on or after	1821
April 4, 1985, or pursuant to section 5309.45 of the Revised Code;	1822

(o) To a trustee acting on behalf of minor children of the	1823
deceased;	1824

(p) Of an easement or right-of-way when the value of the	1825
interest conveyed does not exceed one thousand dollars;	1826

(q) Of property sold to a surviving spouse pursuant to	1827
section 2106.16 of the Revised Code;	1828

(r) To or from an organization exempt from federal income	1829
taxation under section 501(c)(3) of the "Internal Revenue Code of	1830
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such	1831
transfer is without consideration and is in furtherance of the	1832
charitable or public purposes of such organization;	1833

(s) Among the heirs at law or devisees, including a surviving	1834
spouse, of a common decedent, when no consideration in money is	1835
paid or to be paid for the real property or manufactured or mobile	1836
home;	1837

(t) To a trustee of a trust, when the grantor of the trust	1838
has reserved an unlimited power to revoke the trust;	1839

(u) To the grantor of a trust by a trustee of the trust, when	1840
the transfer is made to the grantor pursuant to the exercise of	1841
the grantor's power to revoke the trust or to withdraw trust	1842
assets;	1843

(v) To the beneficiaries of a trust if the fee was paid on	1844
the transfer from the grantor of the trust to the trustee or if	1845
the transfer is made pursuant to trust provisions which became	1846
irrevocable at the death of the grantor;	1847

(w) To a corporation for incorporation into a sports facility	1848
constructed pursuant to section 307.696 of the Revised Code;	1849

(x) Between persons pursuant to section 5302.18 of the	1850
Revised Code.	1851

(y) From a county land reutilization corporation organized	1852
under Chapter 1724. of the Revised Code to a third party.	1853

The auditor shall compute and collect the fee. The auditor	1854
shall maintain a numbered receipt system, as prescribed by the tax	1855
commissioner, and use such receipt system to provide a receipt to	1856
each person paying a fee. The auditor shall deposit the receipts	1857
of the fees on conveyances in the county treasury daily to the	1858
credit of the general fund of the county, except that fees charged	1859
and received under division (G)(3) of this section for a transfer	1860
of real property to a county land reutilization corporation shall	1861
be credited to the county land reutilization corporation fund	1862
established under section 321.263 of the Revised Code.	1863

The real property transfer fee provided for in division	1864
(G)(3) of this section shall be applicable to any conveyance of	1865
real property presented to the auditor on or after January 1,	1866
1968, regardless of its time of execution or delivery.	1867

The transfer fee for a used manufactured home or used mobile	1868
home shall be computed by and paid to the county auditor of the	1869
county in which the home is located immediately prior to the	1870
transfer.	1871

Sec. 321.24. (A) On or before the fifteenth day of February,	1872
in each year, the county treasurer shall settle with the county	1873
auditor for all taxes and assessments that the treasurer has	1874
collected on the general duplicate of real and public utility	1875
property at the time of making the settlement. If the county	1876
treasurer has made advance payments of unpaid or delinquent	1877
current taxes and assessments to the several taxing districts	1878
under section 321.341 of the Revised Code before collecting them,	1879
the county treasurer shall take the advance payments into account	1880
for purposes of the settlement with the county auditor under this	1881
division.	1882

(B) On or before the thirtieth day of June, in each year, the	1883
treasurer shall settle with the auditor for all advance payments	1884
of general personal and classified property taxes that the	1885
treasurer has received at the time of making the settlement.	1886

(C) On or before the tenth day of August, in each year, the	1887
treasurer shall settle with the auditor for all taxes and	1888
assessments that the treasurer has collected on the general	1889
duplicates of real and public utility property at the time of	1890
making such settlement, not included in the preceding February	1891
settlement. If the county treasurer has made advance payments of	1892
unpaid or delinquent current taxes and assessments to the several	1893
taxing districts under section 321.341 of the Revised Code before	1894
collecting them, the county treasurer shall take the advance	1895
payments into account for purposes of the settlement with the	1896
county auditor under this division.	1897

(D) On or before the thirty-first day of October, in each	1898
year, the treasurer shall settle with the auditor for all taxes	1899
that the treasurer has collected on the general personal and	1900
classified property duplicates, and for all advance payments of	1901
general personal and classified property taxes, not included in	1902
the preceding June settlement, that the treasurer has received at	1903
the time of making such settlement.	1904

(E) In the event the time for the payment of taxes is	1905
extended, pursuant to section 323.17 of the Revised Code, the date	1906
on or before which settlement for the taxes so extended must be	1907
made, as herein prescribed, shall be deemed to be extended for a	1908
like period of time. At each such settlement, the auditor shall	1909
allow to the treasurer, on the moneys received or collected and	1910
accounted for by the treasurer, the treasurer's fees, at the rate	1911
or percentage allowed by law, at a full settlement of the	1912
treasurer.	1913

(F) Within thirty days after the day of each settlement of	1914
taxes required under divisions (A) and (C) of this section, the	1915
treasurer shall certify to the tax commissioner any adjustments	1916
that have been made to the amount certified previously pursuant to	1917
section 319.302 of the Revised Code and that the settlement has	1918
been completed. Upon receipt of such certification, the	1919
commissioner shall provide for payment to the county treasurer	1920
from the general revenue fund of an amount equal to one-half of	1921
the amount certified by the treasurer in the preceding tax year	1922
under section 319.302 of the Revised Code, less one-half of the	1923
amount computed for all taxing districts in that county for the	1924
current fiscal year under section 5703.80 of the Revised Code for	1925
crediting to the property tax administration fund. Such payment	1926
shall be credited upon receipt to the county's undivided income	1927
tax fund, and the county auditor shall transfer to the county	1928
general fund from the amount thereof the total amount of all fees	1929
and charges which the auditor and treasurer would have been	1930
authorized to receive had such section not been in effect and that	1931
amount had been levied and collected as taxes. The county auditor	1932
shall distribute the amount remaining among the various taxing	1933
districts in the county as if it had been levied, collected, and	1934
settled as real property taxes. The amount distributed to each	1935
taxing district shall be reduced by the total of the amounts	1936
computed for the district under section 5703.80 of the Revised	1937
Code, but the reduction shall not exceed the amount that otherwise	1938
would be distributed to the taxing district under this division.	1939
The tax commissioner shall make available to taxing districts such	1940
information as is sufficient for a taxing district to be able to	1941
determine the amount of the reduction in its distribution under	1942
this section.	1943

(G)(1) Within thirty days after the day of the settlement	1944
required in division (D) of this section, the county treasurer	1945
shall notify the tax commissioner that the settlement has been	1946
completed. Upon receipt of that notification, the commissioner	1947
shall provide for payment to the county treasurer from the general	1948
revenue fund of an amount equal to the amount certified under	1949
former section 319.311 of the Revised Code and paid in the state's	1950
fiscal year 2003 multiplied by the percentage specified in	1951
division (G)(2) of this section. The payment shall be credited	1952
upon receipt to the county's undivided income tax fund, and the	1953
county auditor shall distribute the amount thereof among the	1954
various taxing districts of the county as if it had been levied,	1955
collected, and settled as personal property taxes. The amount	1956
received by a taxing district under this division shall be	1957
apportioned among its funds in the same proportion as the current	1958
year's personal property taxes are apportioned.	1959

(2) Payments required under division (G)(1) of this section	1960
shall be made at the following percentages of the amount certified	1961
under former section 319.311 of the Revised Code and paid under	1962
division (G)(1) of this section in the state's fiscal year 2003:	1963

(a) In fiscal year 2004, ninety per cent;

1964

(b) In fiscal year 2005, eighty per cent;

1965

1966

(d) In fiscal year 2007, forty per cent;

1967

(e) In fiscal year 2008, thirty-two per cent;

1968

(f) In fiscal year 2009, sixteen per cent.

1969

After fiscal year 2009, no payments shall be made under	1970
division (G)(1) of this section.	1971

(H)(1) On or before the fifteenth day of April each year, the	1972
county treasurer shall settle with the county auditor for all	1973
manufactured home taxes that the county treasurer has collected on	1974
the manufactured home tax duplicate at the time of making the	1975
settlement.	1976

(2) On or before the fifteenth day of September each year,	1977
the county treasurer shall settle with the county auditor for all	1978
remaining manufactured home taxes that the county treasurer has	1979
collected on the manufactured home tax duplicate at the time of	1980
making the settlement.	1981

(3) If the time for payment of such taxes is extended under	1982
section 4503.06 of the Revised Code, the time for making the	1983
settlement as prescribed by divisions (H)(1) and (2) of this	1984
section is extended for a like period of time.	1985

(I) Within thirty days after the day of each settlement of	1986
taxes required under division (H) of this section, the county	1987
treasurer shall certify to the tax commissioner any adjustments	1988
that have been made to the amount certified previously pursuant to	1989
section 319.302 of the Revised Code and that the settlement has	1990
been completed. Upon receipt of such certification, the	1991
commissioner shall provide for payment to the county treasurer	1992
from the general revenue fund of an amount equal to one-half of	1993
the amount certified by the treasurer in the current tax year	1994
under section 319.302 of the Revised Code. Such payment shall be	1995
credited upon receipt to the county's undivided income tax fund,	1996
and the county auditor shall transfer to the county general fund	1997
from the amount thereof the total amount of all fees and charges	1998
that the auditor and treasurer would have been authorized to	1999
receive had such section not been in effect and that amount had	2000
been levied and collected as taxes. The county auditor shall	2001
distribute the amount remaining among the various taxing districts	2002
in the county as if it had been levied, collected, and settled as	2003
manufactured home taxes.	2004

Sec. 321.261. (A) Five per cent of all delinquent real	2005
property, personal property, and manufactured and mobile home	2006
taxes and assessments collected by the county treasurer shall be	2007
deposited in the delinquent tax and assessment collection fund,	2008
which shall be created in the county treasury. The moneys in the	2009
fund, one-half of which shall be appropriated by the board of	2010
county commissioners to the treasurer and one-half of which shall	2011
be appropriated to the county prosecuting attorney, shall be used	2012
~~solely~~only for the following purposes:	2013

(1) By the county treasurer and the county prosecuting	2014
attorney in connection with the collection of delinquent real	2015
property, personal property, and manufactured and mobile home	2016
taxes and assessments including proceedings related to foreclosure	2017
of the state's lien for such taxes against such property;	2018

(2) With respect to any portion of the amount appropriated to	2019
the county treasurer for the benefit of the county land	2020
reutilization corporation organized under Chapter 1724. of the	2021
Revised Code, whether by transfer to or other application on	2022
behalf of, the county land reutilization corporation. Upon the	2023
deposit of amounts in the delinquent tax and assessment collection	2024
fund of the county, any amounts allocated at the direction of the	2025
treasurer to the support of the county land reutilization	2026
corporation shall be paid out of such fund to the corporation upon	2027
a warrant of the county auditor.	2028

(B) During the period of time that a county land	2029
reutilization corporation is functioning as such on behalf of a	2030
county, the board of county commissioners, upon the request of	2031
the county treasurer, may designate by resolution that an	2032
additional amount, not exceeding five per cent of all collections	2033
of delinquent real property, personal property, and manufactured	2034
and mobile home taxes and assessments, shall be deposited in the	2035
delinquent tax and assessment collection fund and be available	2036
for appropriation by the board for the use of the corporation.	2037
Any such amounts so deposited and appropriated under this	2038
division shall be paid out of the delinquent tax and assessment	2039
collection fund to the corporation upon a warrant of the county	2040
auditor.	2041

Annually by the first day of December, the treasurer and the	2042
prosecuting attorney each shall submit a report to the board	2043
regarding the use of the moneys appropriated to their respective	2044
offices from the delinquent tax and assessment collection fund.	2045
Each report shall specify the amount appropriated to the office	2046
during the current calendar year, an estimate of the amount so	2047
appropriated that will be expended by the end of the year, a	2048
summary of how the amount appropriated has been expended in	2049
connection with delinquent tax collection activities or land	2050
reutilization, and an estimate of the amount that will be credited	2051
to the fund during the ensuing calendar year.	2052

(C) The annual report of a county land reutilization	2053
corporation required by section 1724.05 of the Revised Code shall	2054
include information regarding the amount and use of the moneys	2055
that the corporation received from the delinquent tax and	2056
assessment collection fund of the county.	2057

Sec. 321.263. A county land reutilization fund shall be	2058
established in the county treasury of each county in which a	2059
county land reutilization corporation has been organized under	2060
Chapter 1724. of the Revised Code and in which the county	2061
treasurer has made advance payments under section 321.341 of the	2062
Revised Code. The county treasurer shall credit all penalties and	2063
interest on the unpaid and delinquent current taxes and	2064
assessments to the fund as provided under section 321.341 of the	2065
Revised Code when the taxes and assessments are collected.	2066

Any amount in the county land reutilization corporation fund	2067
appropriated by a board of county commissioners shall be paid to	2068
the corporation by the county treasurer upon the warrant of the	2069
county auditor. The county treasurer shall transfer any amount	2070
remaining in the fund at the end of each fiscal year, and not	2071
reserved for appropriation to the corporation in the succeeding	2072
fiscal year, to the county general fund for appropriation by the	2073
board of county commissioners for the succeeding fiscal year.	2074

Sec. 321.34. (A)(1) When the local authorities by resolution	2075
so request, the county auditor shall pay township fiscal officers,	2076
treasurers of municipal corporations, the treasurer of any board	2077
of education, and the treasurer of any other political subdivision	2078
or taxing district whose funds derived from taxes or other sources	2079
are payable by law to the county treasurer, any money that may be	2080
in the county treasury to the accounts of the local authorities,	2081
respectively, and lawfully applicable to the purpose of the	2082
current fiscal year in which the request is made. The auditor and	2083
county treasurer shall retain any amounts needed to make the	2084
payments of obligations of local political subdivisions or taxing	2085
districts as are required by law to be paid directly by the county	2086
authorities.	2087

(2)(a) For purposes of this section, in addition to the	2088
moneys payable under division (A)(1) of this section, money in the	2089
county treasury to the account of a board of education that is to	2090
be included in the settlement required under division (C) of	2091
section 321.24 of the Revised Code shall be paid to the treasurer	2092
when the board of education, by resolution, so requests.	2093

(b) The money becomes lawfully applicable to the purposes of	2094
the fiscal year in which the request is made upon the adoption of	2095
the resolution making the request if that resolution specifies the	2096
board's intent to use the money for the purposes of the fiscal	2097
year in which the request is made.	2098

(B) The auditor, in making the advance payment, shall draw	2099
separate warrants for the payments for that part of the funds	2100
allocated to the general fund of the subdivision and the part	2101
allocated to service the debt charges of the subdivision. That	2102
part of the advance payment allocated to the servicing of debt	2103
charges shall be payable to the officer, board of trustees, or	2104
commission of the subdivision charged with the payment and	2105
retirement of the bonds and notes of such subdivision, and shall	2106
be used for no other purpose. Any officer, board, or commission	2107
receiving the advance payment shall return a certificate, in the	2108
form prescribed by the tax commissioner, to the auditor that the	2109
funds so advanced and received have been paid into the bond	2110
retirement fund.	2111

(C) Upon the request, in like form, of any board of public	2112
library trustees or board of township park commissioners for which	2113
a share of the undivided classified property taxes collected in	2114
the county has been allowed and fixed by the budget commission,	2115
the auditor may, prior to the first day of April, in any year, pay	2116
to the treasurer of the board, from any undivided tax funds in the	2117
county treasury, an amount not exceeding twenty-five per cent of	2118
the board's share of the undivided classified property taxes; but	2119
the auditor and county treasurer shall retain an amount sufficient	2120
to meet all other requests for payments which have been made under	2121
this section or can be reasonably anticipated prior to such first	2122
day of April. On or after the first day of April, all amounts paid	2123
out of undivided tax funds shall be reimbursed to the funds from	2124
which they have been paid and charged against the share of the	2125
board of library trustees or board of township park commissioners	2126
in the undivided classified property tax fund.	2127

(D) Nothing in this section prohibits a county treasurer from	2128
making an advance payment to a local authority under section	2129
321.341 of the Revised Code, notwithstanding that a local	2130
authority has not requested advance payment by resolution as	2131
otherwise provided in this section.	2132

Sec. 321.341. (A) Within one hundred twenty days after the	2133
last day on which the first installment of real property taxes may	2134
be paid without penalty, the county treasurer, in the treasurer's	2135
sole discretion, may advance the payment of unpaid current taxes	2136
and assessments that are due and payable to any of the taxing	2137
districts, upon presentation of the warrant by the county auditor.	2138
The treasurer may make advance payment of the current taxes and	2139
assessments due and payable but unpaid from collections of the	2140
taxes and assessments during the one-hundred-twenty-day	2141
collection period, either from a line of credit established under	2142
section 307.781 or 321.36 of the Revised Code, or from the	2143
issuance of notes under section 133.082 of the Revised Code.	2144

(B) Within one hundred twenty days after the last day on	2145
which the second installment of real property taxes may be paid	2146
without penalty, the county treasurer, in the treasurer's sole	2147
discretion, may advance the payment of unpaid current taxes and	2148
assessments and delinquent taxes and assessments that are due and	2149
payable to any of the taxing districts, upon presentation of the	2150
warrant by the county auditor. The treasurer may make advance	2151
payment of the current and delinquent taxes and assessments due	2152
and payable but unpaid from collections of the taxes and	2153
assessments during the one-hundred-twenty-day collection period,	2154
either from a line of credit established under section 307.781 or	2155
321.36 of the Revised Code or from the issuance of notes under	2156
section 133.082 of the Revised Code.	2157

(C) All advance payments of taxes and assessments made under	2158
this section shall be made in the same manner as provided for the	2159
advancement of taxes and assessments in section 321.34 of the	2160
Revised Code. The county treasurer may fund any payment made under	2161
division (A) or (B) of this section from the proceeds of	2162
delinquent tax anticipation notes issued by the county under	2163
section 133.082 of the Revised Code or from a draw under a line of	2164
credit established pursuant to section 307.781 or division (G) of	2165
section 135.341 and division (A)(12) of section 135.35 of the	2166
Revised Code, or both. Upon the collection of all taxes and	2167
assessments upon which advances were made under this section, the	2168
treasurer shall deposit those taxes and assessments into a special	2169
account and shall apply them to either repayment of the delinquent	2170
tax anticipation notes issued under section 133.082 of the Revised	2171
Code or to the reimbursement of the draw under a line of credit	2172
that funded the advance payment in either or both cases. A county	2173
treasurer that makes an advance payment under this section shall	2174
be entitled to receive any penalty and interest that was or will	2175
be charged on the current unpaid taxes and assessments. The	2176
treasurer shall deposit all penalties and interest that are	2177
collected in the county land reutilization corporation fund	2178
established under section 321.26 of the Revised Code. No taxing	2179
district receiving advance payment under division (A) or (B) of	2180
this section shall be entitled to receive payment of penalties or	2181
interest when penalties or interest are collected by the	2182
treasurer on those unpaid taxes and assessments.	2183

~~Sec. 321.341.~~ Sec. 321.342. Immediately upon receipt of payment	2184
for any taxes due under Chapter 5731. of the Revised Code, the	2185
county treasurer shall notify the taxing authority of the township	2186
or municipal corporation entitled to share in the proceeds	2187
thereof. The notice shall identify the estate for which the tax	2188
was paid and the portion of the estate's total tax credited to	2189
that subdivision in the undivided estate tax fund. At any time	2190
prior to a settlement under section 5731.46 of the Revised Code,	2191
the fiscal officer of a municipal corporation or a township may	2192
request the county auditor to make payment to such subdivision	2193
from the fund of an amount not to exceed seventy-five per cent of	2194
taxes paid into such fund and standing to the credit of the	2195
subdivision, including both taxes with respect to which a final	2196
determination has been made under section 5731.27 of the Revised	2197
Code and taxes subject to review and final determination under	2198
section 5731.26 of the Revised Code. Within five days of the	2199
receipt of such request the auditor shall draw a warrant in such	2200
amount upon such fund, payable to the subdivision.	2201

Sec. 321.36. The county treasurer may enter into a current	2202
unpaid or delinquent tax line of credit as defined in division (G)	2203
of section 135.341 of the Revised Code with the county investment	2204
advisory committee for the purpose of borrowing money from the	2205
county treasury to make advance payment of the current and	2206
delinquent taxes and assessments due but unpaid to the several	2207
taxing districts in accordance with section 321.341 of the	2208
Revised Code. The current unpaid or delinquent tax line of credit	2209
shall conform to the requirements of division (G) of section	2210
135.341 of the Revised Code, and the county treasurer is hereby	2211
authorized to do all things necessary and appropriate for the	2212
execution and delivery of the line of credit under that division.	2213

Sec. 323.121. (A)(1) Except as otherwise provided in	2214
division (A)(2) of this section, if one-half of the current taxes	2215
charged against an entry of real estate together with the full	2216
amount of any delinquent taxes are not paid on or before the	2217
thirty-first day of December in that year or on or before the last	2218
day for payment as extended pursuant to section 323.17 of the	2219
Revised Code, a penalty of ten per cent shall be charged against	2220
the unpaid balance of such half of the current taxes on the	2221
duplicate. If the total amount of all the taxes is not paid on or	2222
before the twentieth day of June, next thereafter, or on or before	2223
the last day for payment as extended pursuant to section 323.17 of	2224
the Revised Code, a like penalty shall be charged on the balance	2225
of the total amount of such unpaid current taxes.	2226

(2) After a valid delinquent or omitted tax contract that	2227
includes unpaid current taxes from a first-half collection period	2228
described in section 323.12 of the Revised Code has been entered	2229
into under section 323.31 or 5713.20 of the Revised Code, no ten	2230
per cent penalty shall be charged against such taxes after the	2231
second-half collection period while the delinquent or omitted tax	2232
contract remains in effect. On the day a delinquent or omitted tax	2233
contract becomes void, the ten per cent penalty shall be charged	2234
against such taxes and shall equal the amount of penalty that	2235
would have been charged against unpaid current taxes outstanding	2236
on the date on which the second-half penalty would have been	2237
charged thereon under division (A)(1) of this section if the	2238
contract had not been in effect.	2239

(B)(1) On the first day of the month following the last day	2240
the second installment of taxes may be paid without penalty,	2241
interest shall be charged against and computed on all delinquent	2242
taxes other than the current taxes that became delinquent taxes at	2243
the close of the last day such second installment could be paid	2244
without penalty. The charge shall be for interest that accrued	2245
during the period that began on the preceding first day of	2246
December and ended on the last day of the month that included the	2247
last date such second installment could be paid without penalty.	2248
The interest shall be computed at the rate per annum prescribed by	2249
section 5703.47 of the Revised Code and shall be entered as a	2250
separate item on the tax list and duplicate compiled under section	2251
319.28 or 5721.011 of the Revised Code, whichever list and	2252
duplicate are first compiled after the date on which the interest	2253
is computed and charged. However, for tracts and lots on the real	2254
property tax suspension list under section 319.48 of the Revised	2255
Code, the interest shall not be entered on the tax list and	2256
duplicate compiled under section 319.28 of the Revised Code, but	2257
shall be entered on the first tax list and duplicate compiled	2258
under section 5721.011 of the Revised Code after the date on which	2259
the interest is computed and charged.	2260

(2) In a county on behalf of which a county land	2261
reutilization corporation has been organized under Chapter 1724.	2262
of the Revised Code, on the first day of the first month following	2263
the month in which interest otherwise would be charged in	2264
accordance with division (B)(1) of this section, and each	2265
subsequent month, interest shall be charged against and computed	2266
on all delinquent taxes remaining delinquent on the last day of	2267
the preceding month at a rate of one per cent per month. If	2268
interest is charged under division (B)(2) of this section,	2269
interest shall not be charged under division (B)(1) or (3) of this	2270
section.	2271

(3) On the first day of December, the interest shall be	2272
charged against and computed on all delinquent taxes. The charge	2273
shall be for interest that accrued during the period that began on	2274
the first day of the month following the last date prescribed for	2275
the payment of the second installment of taxes in the current year	2276
and ended on the immediately preceding last day of November. The	2277
interest shall be computed at the rate per annum prescribed by	2278
section 5703.47 of the Revised Code and shall be entered as a	2279
separate item on the tax list and duplicate compiled under section	2280
319.28 or 5721.011 of the Revised Code, whichever list and	2281
duplicate are first compiled after the date on which the interest	2282
is computed and charged. However, for tracts and lots on the real	2283
property tax suspension list under section 319.48 of the Revised	2284
Code, the interest shall not be entered on the tax list and	2285
duplicate compiled under section 319.28 of the Revised Code, but	2286
shall be entered on the first tax list and duplicate compiled	2287
under section 5721.011 of the Revised Code after the date on which	2288
the interest is computed and charged.	2289

~~(3)~~(4) After a valid delinquent tax contract has been entered	2290
into for the payment of any delinquent taxes, no interest shall be	2291
charged against such delinquent taxes while the delinquent tax	2292
contract remains in effect in compliance with section 323.31 of	2293
the Revised Code. If a valid delinquent tax contract becomes void,	2294
interest shall be charged against the delinquent taxes for the	2295
periods that interest was not permitted to be charged while the	2296
delinquent tax contract was in effect. The interest shall be	2297
charged on the day the delinquent tax contract becomes void and	2298
shall equal the amount of interest that would have been charged	2299
against the unpaid delinquent taxes outstanding on the dates on	2300
which interest would have been charged thereon under divisions	2301
(B)(1) ~~and~~, (2), and (3) of this section had the delinquent tax	2302
contract not been in effect.	2303

(C) If the full amount of the taxes due at either of the	2304
times prescribed by division (A) of this section is paid within	2305
ten days after such time, the county treasurer shall waive the	2306
collection of and the county auditor shall remit one-half of the	2307
penalty provided for in that division for failure to make that	2308
payment by the prescribed time.	2309

(D) The county treasurer shall compile and deliver to the	2310
county auditor a list of all tax payments the treasurer has	2311
received as provided in division (C) of this section. The list	2312
shall include any information required by the auditor for the	2313
remission of the penalties waived by the treasurer. The taxes so	2314
collected shall be included in the settlement next succeeding the	2315
settlement then in process.	2316

Sec. 323.132. If one-half of the current taxes charged	2317
against an entry of real estate is not paid on or before the	2318
thirty-first day of December of the year for which they are	2319
charged or on or before the last day for such payment as extended	2320
pursuant to section 323.17 of the Revised Code, that amount,	2321
together with the penalty charged under division (A)(1) of section	2322
323.121 of the Revised Code and all delinquent taxes or	2323
installment thereof, charged against such entry may be paid at any	2324
time prior to the date on which tax bills for the second half	2325
collection are mailed and delivered, without at the same time	2326
requiring payment of the second half of such taxes.	2327

If the total amount of such current taxes, delinquent taxes,	2328
and all installment payments due under section 323.31 of the	2329
Revised Code are not paid on or before the twentieth day of June,	2330
next thereafter, or on or before the last day for that payment as	2331
extended pursuant to section 323.17 of the Revised Code, the	2332
balance of the amount of such taxes, plus all penalties and	2333
interest imposed by section 323.121 of the Revised Code,	2334
constitutes the delinquent taxes on such entry, which shall be	2335
placed on the delinquent land list and duplicate pursuant to	2336
section 5721.011 of the Revised Code and shall be collected in the	2337
manner prescribed by law, unless the property against which such	2338
taxes are charged is the subject of an application for exemption	2339
from taxation pursuant to section 5715.27 of the Revised Code.	2340

A taxpayer may tender, and the treasurer shall accept, the	2341
full amount of delinquent taxes charged against an entry of real	2342
estate without having to tender at the same time the payment of	2343
any current taxes that are due and payable.	2344

A county treasurer may accept partial payments of taxes. Any	2345
overpayment shall be refunded by the treasurer in the manner most	2346
convenient to the treasurer. When the amount tendered and accepted	2347
is less than the amount due, the unpaid balance shall be treated	2348
as other unpaid taxes, and, except when the unpaid amount is the	2349
penalty or interest and charges on the unpaid taxes, the treasurer	2350
shall notify the taxpayer of such deficiency.	2351

If the taxpayer files with the payment of taxes a copy of an	2352
application to the tax commissioner for remission of penalty, or	2353
the payment is received within ten days after the last day the	2354
taxes may be paid without penalty, the county treasurer shall	2355
accept a partial payment in which the only unpaid amount is the	2356
penalty for late payment.	2357

If, at any time, and having been provided such documentation	2358
as may be found acceptable by the county treasurer, the county	2359
treasurer determines that due to a clerical error, a taxpayer has	2360
overpaid either the first one-half or second one-half payment of	2361
current taxes as charged on the tax list and duplicate, the	2362
treasurer may refund the amount of the overpayment to the taxpayer	2363
in the manner most convenient to the treasurer.	2364

Sec. 323.15. The county treasurer may accept payment of less	2365
than the full amount of taxes charged and payable for all purposes	2366
on real estate at the times provided by sections 323.12 and 323.17	2367
of the Revised Code in such amounts as the county treasurer	2368
considers reasonable. Except as otherwise provided by sections	2369
323.133, 323.31, and 5715.19 of the Revised Code, and when the	2370
collection of a particular tax is legally enjoined, interest and	2371
penalties shall accrue on the unpaid amount as prescribed by	2372
section 323.121 of the Revised Code. A person claiming to be the	2373
owner of an undivided interest in any real estate may present to	2374
the county auditor the recorded evidence of the existence and	2375
fractional extent of such interest; and the auditor may note the	2376
existence and extent of such interest, as ascertained by the	2377
auditor, on the margin of the tax list in the name of such person	2378
and give a certificate of the interest to the county treasurer,	2379
who shall enter it on the margin of the tax duplicate. Any person	2380
claiming to be entitled to or in any way interested in such	2381
interest may pay, and the treasurer may receive that proportion of	2382
the full amount of the taxes charged and payable for all purposes	2383
on the real estate affected, which is represented by the fraction	2384
expressing the extent of such interest. The payment so made and	2385
received shall be entered on the duplicate, shall be credited by	2386
the treasurer at the time of the next succeeding settlement of	2387
real estate taxes, and shall have the effect of relieving the	2388
undivided interest in such real estate, so entered on the margin	2389
of the tax list and duplicate, from the lien of the taxes charged	2390
on such duplicate against the real estate. Thereafter, in making	2391
up the tax list and duplicate, the auditor shall enter such	2392
interest and the proportional value of it separately from the	2393
other interests in such land, and shall adjust the value of the	2394
latter accordingly.	2395

Sec. 323.25. When taxes charged against an entry on the tax	2396
duplicate, or any part of such taxes, are not paid within sixty	2397
days after delivery of the delinquent land duplicate to the county	2398
treasurer as prescribed by section 5721.011 of the Revised Code,	2399
the county treasurer shall enforce the lien for such taxes by	2400
civil action in the treasurer's official capacity as treasurer,	2401
for the sale of such premises, in the court of common pleas of the	2402
county in the same way mortgage liens are enforced. After the	2403
civil action has been instituted, but before the ~~filing of an~~	2404
~~entry of confirmation of sale pursuant to the action~~expiration of	2405
the applicable redemption period, any person entitled to redeem	2406
the land may do so by tendering to the county treasurer an amount	2407
sufficient, as determined by the court, to pay the taxes,	2408
assessments, penalties, interest, and charges then due and unpaid,	2409
and the costs incurred in the civil action, and by demonstrating	2410
that the property is in compliance with all applicable zoning	2411
regulations, land use restrictions, and building, health, and	2412
safety codes.	2413

If the delinquent land duplicate lists minerals or rights to	2414
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06	2415
of the Revised Code, the county treasurer may enforce the lien for	2416
taxes against such minerals or rights to minerals by civil action,	2417
in the treasurer's official capacity as treasurer, in the manner	2418
prescribed by this section, or proceed as provided under section	2419
5721.46 of the Revised Code.	2420

If service by publication is necessary, such publication	2421
shall be made once a week for three consecutive weeks instead of	2422
as provided by the Rules of Civil Procedure, and the service shall	2423
be complete at the expiration of three weeks after the date of the	2424
first publication. If the prosecuting attorney determines that	2425
service upon a defendant may be obtained ultimately only by	2426
publication, the prosecuting attorney may cause service to be made	2427
simultaneously by certified mail, return receipt requested,	2428
ordinary mail, and publication. The county treasurer shall not	2429
enforce the lien for taxes against real property to which any of	2430
the following applies:	2431

(A) The real property is the subject of an application for	2432
exemption from taxation under section 5715.27 of the Revised Code	2433
and does not appear on the delinquent land duplicate;	2434

(B) The real property is the subject of a valid delinquent	2435
tax contract under section 323.31 of the Revised Code for which	2436
the county treasurer has not made certification to the county	2437
auditor that the delinquent tax contract has become void in	2438
accordance with that section;	2439

(C) A tax certificate respecting that property has been sold	2440
under section 5721.32 or 5721.33 of the Revised Code; provided,	2441
however, that nothing in this division shall prohibit the county	2442
treasurer or the county prosecuting attorney from enforcing the	2443
lien of the state and its political subdivisions for taxes against	2444
a certificate parcel with respect to any or all of such taxes that	2445
at the time of enforcement of such lien are not the subject of a	2446
tax certificate.	2447

Upon application of the plaintiff, the court shall advance	2448
such cause on the docket, so that it may be first heard.	2449

Sec. 323.26. Having made the proper parties in a suit under	2450
section 323.25 of the Revised Code, it shall be sufficient for the	2451
county treasurer to allege in ~~his~~the treasurer's petition that	2452
the taxes are charged on the tax duplicate against lands, lots, or	2453
parcels thereof, the amount of the taxes, and that the taxes are	2454
unpaid, and hethe treasurer shall not be required to set forth in	2455
the petition any other or further special matter relating to such	2456
taxes. A certified copy of the entry on the tax duplicate shall be	2457
prima-facie evidence of such allegations and the validity of the	2458
taxes. In the petition, the county treasurer may invoke the	2459
alternative redemption period provided under section 323.78 of	2460
the Revised Code. Notwithstanding the provisions for sale of	2461
property foreclosed under Chapters 323. and 5721. of the Revised	2462
Code, if the treasurer's petition invokes the alternative	2463
redemption period, upon the expiration of the alternative	2464
redemption period, title to the parcels may be transferred by	2465
deed to a municipal corporation, county, township, school	2466
district, or a county land reutilization corporation organized	2467
under Chapter 1724. of the Revised Code in accordance with	2468
section 323.78 of the Revised Code.	2469

Sec. 323.28. (A) A finding shall be entered in a proceeding	2470
under section 323.25 of the Revised Code for taxes, assessments,	2471
penalties, interest, and charges due and payable at the time the	2472
deed of real property sold under this section is transferred to	2473
the purchaser, plus the cost of the proceeding. For purposes of	2474
determining such amount, the county treasurer may estimate the	2475
amount of taxes, assessments, interest, penalties, charges, and	2476
costs that will be payable at the time the deed of the property is	2477
transferred to the purchaser.	2478

The court of common pleas shall order such premises to be	2479
sold for payment of the finding, but for not less than either of	2480
the following, unless the county treasurer applies for an	2481
appraisal:	2482

(1) The total amount of such finding;

2483

(2) The fair market value of the premises, as determined by	2484
the county auditor, plus the cost of the proceeding.	2485

If the county treasurer applies for an appraisal, the	2486
premises shall be appraised in the manner provided by section	2487
2329.17 of the Revised Code, and shall be sold for at least	2488
two-thirds of the appraised value.	2489

Notwithstanding the minimum sales price provisions of	2490
divisions (A)(1) and (2) of this section to the contrary, a parcel	2491
sold pursuant to this section shall not be sold for less than the	2492
amount described in division (A)(1) of this section if the highest	2493
bidder is the owner of record of the parcel immediately prior to	2494
the judgment of foreclosure or a member of the following class of	2495
parties connected to that owner: a member of that owner's	2496
immediate family, a person with a power of attorney appointed by	2497
that owner who subsequently transfers the parcel to the owner, a	2498
sole proprietorship owned by that owner or a member of ~~his~~the	2499
owner's immediate family, or partnership, trust, business trust,	2500
corporation, or association in which the owner or a member of ~~his~~	2501
the owner's immediate family owns or controls directly or	2502
indirectly more than fifty per cent. If a parcel sells for less	2503
than the amount described in division (A)(1) of this section, the	2504
officer conducting the sale shall require the buyer to complete an	2505
affidavit stating that the buyer is not the owner of record	2506
immediately prior to the judgment of foreclosure or a member of	2507
the specified class of parties connected to that owner, and the	2508
affidavit shall become part of the court records of the	2509
proceeding. If the county auditor discovers within three years	2510
after the date of the sale that a parcel was sold to that owner or	2511
a member of the specified class of parties connected to that owner	2512
for a price less than the amount so described, and if the parcel	2513
is still owned by that owner or a member of the specified class of	2514
parties connected to that owner, the auditor within thirty days	2515
after such discovery shall add the difference between that amount	2516
and the sale price to the amount of taxes that then stand charged	2517
against the parcel and is payable at the next succeeding date for	2518
payment of real property taxes. As used in this paragraph,	2519
"immediate family" means a spouse who resides in the same	2520
household and children.	2521

(B) From the proceeds of the sale the costs shall be first	2522
paid, next the amount found due for taxes, then the amount of any	2523
taxes accruing after the entry of the finding and before the deed	2524
of the property is transferred to the purchaser following the	2525
sale, all of which taxes shall be deemed satisfied, though the	2526
amount applicable to them is deficient, and any balance shall be	2527
distributed according to section 5721.20 of the Revised Code. No	2528
statute of limitations shall apply to such action. Upon sale, all	2529
liens for taxes due at the time the deed of the property is	2530
transferred to the purchaser following the sale, and liens	2531
subordinate to liens for taxes, shall be deemed satisfied and	2532
discharged unless otherwise provided by the order of sale.	2533

(C) If the county treasurer's estimate of the amount of the	2534
finding under division (A) of this section exceeds the amount of	2535
taxes, assessments, interest, penalties, and costs actually	2536
payable when the deed is transferred to the purchaser, the officer	2537
who conducted the sale shall refund to the purchaser the	2538
difference between the estimate and the amount actually payable.	2539
If the amount of taxes, assessments, interest, penalties, and	2540
costs actually payable when the deed is transferred to the	2541
purchaser exceeds the county treasurer's estimate, the officer	2542
shall certify the amount of the excess to the treasurer, who shall	2543
enter that amount on the real and public utility property tax	2544
duplicate opposite the property; the amount of the excess shall be	2545
payable at the next succeeding date prescribed for payment of	2546
taxes in section 323.12 of the Revised Code, and shall not be	2547
deemed satisfied and discharged pursuant to division (B) of this	2548
section.	2549

(D) Premises ordered to be sold under this section but	2550
remaining unsold for want of bidders after being offered for sale	2551
on two separate occasions, not less than two weeks apart, shall be	2552
forfeited to the state and disposed of pursuant to Chapter 5723.	2553
of the Revised Code, or if requested by a municipal corporation,	2554
county, township, school district, or county land reutilization	2555
corporation organized under Chapter 1724. of the Revised Code, to	2556
such requesting subdivision or corporation. If no such request is	2557
made, the parcel shall be forfeited to the state and disposed of	2558
pursuant to Chapter 5723. of the Revised Code.	2559

Sec. 323.31. (A)(1) A person who owns agricultural real	2560
property or owns and occupies residential real property or a	2561
manufactured or mobile home that does not have an outstanding tax	2562
lien certificate or judgment of foreclosure against it, and a	2563
person who is a vendee of such property under a purchase agreement	2564
or land contract and who occupies the property, shall have at	2565
least one opportunity to pay any delinquent or unpaid current	2566
taxes, or both, charged against the property by entering into a	2567
written delinquent tax contract with the county treasurer in a	2568
form prescribed or approved by the tax commissioner. Subsequent	2569
opportunities to enter into a delinquent tax contract shall be at	2570
the county treasurer's sole discretion.	2571

(2) The treasurer may enter into a delinquent tax contract in	2572
accordance with division (A) of this section with an owner or	2573
vendee of real property, other than residential real property or a	2574
manufactured or mobile home that is occupied by the owner, and	2575
other than agricultural real property.	2576

(3) The delinquent tax contract described in division (A) of	2577
this section may be entered into at any time prior to ~~the~~	2578
~~commencement~~an adjudication of foreclosure pursuant to	2579
proceedings by the county treasurer and the county prosecuting	2580
attorney pursuant to section 323.25 or 323.65 to 323.79 of the	2581
Revised Code or by the county prosecuting attorney pursuant to	2582
section 5721.18 of the Revised Code, the ~~commencement~~adjudication	2583
of foreclosure pursuant to proceedings by a private attorney	2584
pursuant to section 5721.37 of the Revised Code, the commencement	2585
of foreclosure and forfeiture proceedings pursuant to section	2586
5721.14 of the Revised Code, or the commencement of collection	2587
proceedings pursuant to division (H) of section 4503.06 of the	2588
Revised Code by the filing of a civil action as provided in that	2589
division. A duplicate copy of each delinquent tax contract shall	2590
be filed with the county auditor, who shall attach the copy to the	2591
delinquent land tax certificate, delinquent vacant land tax	2592
certificate, or the delinquent manufactured home tax list, or who	2593
shall enter an asterisk in the margin next to the entry for the	2594
tract or lot on the master list of delinquent tracts, master list	2595
of delinquent vacant tracts, or next to the entry for the home on	2596
the delinquent manufactured home tax list, prior to filing it with	2597
the prosecuting attorney under section 5721.13 of the Revised	2598
Code, or, in the case of the delinquent manufactured home tax	2599
list, prior to delivering it to the county treasurer under	2600
division (H)(2) of section 4503.06 of the Revised Code. If the	2601
delinquent tax contract is entered into after the certificate or	2602
the master list has been filed with the prosecuting attorney, the	2603
treasurer shall file the duplicate copy with the prosecuting	2604
attorney.	2605

(4) A delinquent tax contract entered into under division	2606
(A) of this section shall provide for the payment of any	2607
delinquent or unpaid current taxes, or both, in installments over	2608
a period not to exceed five years after the date of the first	2609
payment made under the contract; however, a person entering into a	2610
delinquent tax contract who owns and occupies residential real	2611
property may request, and the treasurer shall allow, a delinquent	2612
tax contract providing for payment in installments over a period	2613
of no fewer than two years after the date of the first payment	2614
made under the contract.	2615

(5) For each delinquent tax contract entered into under	2616
division (A) of this section, the county treasurer shall determine	2617
and shall specify in the delinquent tax contract the number of	2618
installments, the amount of each installment, and the schedule for	2619
payment of the installments. ~~The~~Except as otherwise provided for	2620
taxes, penalties, and interest under division (B) of section	2621
319.43 of the Revised Code, the part of each installment payment	2622
representing taxes and penalties and interest thereon shall be	2623
apportioned among the several taxing districts in the same	2624
proportion that the amount of taxes levied by each district	2625
against the entry in the preceding tax year bears to the taxes	2626
levied by all such districts against the entry in the preceding	2627
tax year. The part of each payment representing assessments and	2628
other charges shall be credited to those items in the order in	2629
which they became due. Each payment made to a taxing district	2630
shall be apportioned among the taxing district's several funds for	2631
which taxes or assessments have been levied.	2632

(6) When an installment payment is not received by the	2633
treasurer when due under a delinquent tax contract entered into	2634
under division (A) of this section or any current taxes or special	2635
assessments charged against the property become unpaid, the	2636
delinquent tax contract becomes void unless the treasurer permits	2637
a new delinquent tax contract to be entered into; if the treasurer	2638
does not permit a new delinquent tax contract to be entered into,	2639
the treasurer shall certify to the auditor that the delinquent tax	2640
contract has become void.	2641

(7) Upon receipt of certification described in division	2642
(A)(6) of this section, the auditor shall destroy the duplicate	2643
copy of the voided delinquent tax contract. If such copy has been	2644
filed with the prosecuting attorney, the auditor immediately shall	2645
deliver the certification to the prosecuting attorney, who shall	2646
attach it to the appropriate certificate and the duplicate copy of	2647
the voided delinquent tax contract or strike through the asterisk	2648
entered in the margin of the master list next to the entry for the	2649
tract or lot that is the subject of the voided delinquent tax	2650
contract. The prosecuting attorney then shall institute a	2651
proceeding to foreclose the lien of the state in accordance with	2652
section 323.25, sections 323.65 to 323.79, or section 5721.18 of	2653
the Revised Code or, in the case of delinquent vacant land, a	2654
foreclosure proceeding in accordance with section 323.25,	2655
sections 323.65 to 323.79, or section 5721.18 of the Revised Code,	2656
or a foreclosure and forfeiture proceeding in accordance with	2657
section 5721.14 of the Revised Code. In the case of a manufactured	2658
or mobile home, the county treasurer shall cause a civil action to	2659
be brought as provided under division (H) of section 4503.06 of	2660
the Revised Code.	2661

(B) If there is an outstanding tax certificate respecting a	2662
delinquent parcel under section 5721.32 or 5721.33 of the Revised	2663
Code, a written delinquent tax contract may not be entered into	2664
under this section. To redeem a tax certificate in installments,	2665
the owner or other person seeking to redeem the tax certificate	2666
shall enter into a redemption payment plan under division (C) of	2667
section 5721.38 of the Revised Code.	2668

(C) As used in this section, "unpaid current taxes" means any	2669
current taxes charged on the general tax list and duplicate of	2670
real and public utility property or the manufactured home tax list	2671
and duplicate that remain unpaid after the last day prescribed for	2672
payment of the first installment of such taxes without penalty,	2673
and any penalties associated with such taxes.	2674

Sec. 323.47. If land held by tenants in common is sold upon	2675
proceedings in partition, or taken by the election of any of the	2676
parties to such proceedings, or real estate is sold at judicial	2677
sale, or by administrators, executors, guardians, or trustees, the	2678
court shall order that the taxes, penalties, and assessments then	2679
due and payable, and interest thereon, that are or will be a lien	2680
on such land or real estate at the time the deed is transferred	2681
following the sale, be discharged out of, but only to the extent	2682
of, the proceeds of such sale or election. For purposes of	2683
determining such amount, the county treasurer may estimate the	2684
amount of taxes, assessments, interest, and penalties that will be	2685
payable at the time the deed of the property is transferred to the	2686
purchaser. If the county treasurer's estimate exceeds the amount	2687
of taxes, assessments, interest, and penalties actually payable	2688
when the deed is transferred to the purchaser, the officer who	2689
conducted the sale shall refund to the purchaser the difference	2690
between the estimate and the amount actually payable. If the	2691
amount of taxes, assessments, interest, and penalties actually	2692
payable when the deed is transferred to the purchaser exceeds the	2693
county treasurer's estimate, the officer shall certify the amount	2694
of the excess to the treasurer, who shall enter that amount on the	2695
real and public utility property tax duplicate opposite the	2696
property; the amount of the excess shall be payable at the next	2697
succeeding date prescribed for payment of taxes in section 323.12	2698
of the Revised Code.	2699

Sec. 323.49. (A) In addition to all other means provided by	2700
law for collecting taxes and assessments charged upon real estate	2701
specifically as such and penalties and interest charged on any tax	2702
list and duplicate or delinquent land list in any county against	2703
any entry of real estate, the county treasurer at any time after	2704
any installment of such taxes and assessments has been delinquent	2705
for more than six months and remains due and unpaid shall apply by	2706
petition to the court of common pleas to be appointed receiver ex	2707
officio of the rents, issues, and income of the real property	2708
against which such taxes and assessments are charged, for the	2709
purpose of satisfying out of such rents, issues, and income the	2710
taxes and assessments upon such real property, together with the	2711
penalties, interest, and costs charged or thereafter becoming	2712
chargeable on any tax list and duplicate, or otherwise collectible	2713
in respect thereof, and such costs and expenses of the	2714
receivership as are allowed by the court.	2715

(B) If the proper parties are before the court, it shall be	2716
sufficient for the treasurer to allege in such petition the	2717
description of such real property that appears on the tax list and	2718
duplicate, that the money appearing to be due and unpaid by the	2719
tax list and duplicate or by the delinquent land list has been due	2720
and unpaid for more than six months, and that the treasurer	2721
believes that collection thereof can be made by applying the	2722
rents, issues, and income of such real property thereto, without	2723
setting forth in the petition any other or special matter relating	2724
thereto. The prayer of the petition shall be that the court make	2725
an order that the rents, issues, and income of such real property	2726
be applied to the payment of the amount set forth in the petition,	2727
and if a penalty is otherwise chargeable by law on all or any part	2728
of such amount, to the payment of such penalty to the date of	2729
final entry in such action, and that the plaintiff be appointed	2730
receiver ex officio of such rents, issues, and income for that	2731
purpose.	2732

(C) In such proceedings the treasurer may join in one action	2733
any number of lots or lands, but the decree and any orders shall	2734
be rendered separately, and any proceedings may be severed in the	2735
decision of the court for the purpose of trial or appeal, where an	2736
appeal is allowed, and the court shall make such order for payment	2737
of costs as it deems equitable.	2738

(D) The tax duplicate or the delinquent land tax certificate	2739
or master list of delinquent tracts filed by the auditor with the	2740
prosecuting attorney shall be prima-facie evidence on the trial of	2741
such action of the amount and validity of the taxes, assessments,	2742
and charges appearing due and unpaid thereon and of the nonpayment	2743
thereof. The petition of the treasurer shall be verified and shall	2744
be prima-facie evidence of all other facts therein stated.	2745

(E) This section does not apply to any of the following:

2746

(1) Real property entirely used and occupied in good faith by	2747
the owner thereof as a private residence;	2748

(2) The collection of delinquent taxes and assessments	2749
charged against real property, the payment of which is subject to	2750
a delinquent tax contract entered into pursuant to section 323.31	2751
of the Revised Code, so long as the delinquent tax contract	2752
remains in effect;	2753

(3) The collection of delinquent taxes charged against real	2754
property that is the subject of an application for exemption from	2755
taxation pursuant to section 5715.27 of the Revised Code.	2756

(F) A county treasurer appointed under this section as	2757
receiver ex officio of the rents, issues, and income of the real	2758
property against which the delinquent taxes, assessments,	2759
penalties, interest, and charges are charged, with the consent of	2760
the court, may enter into a written agreement with a county land	2761
reutilization corporation organized under Chapter 1724. of the	2762
Revised Code for the corporation, acting as the treasurer's agent,	2763
to exercise all powers granted to the treasurer under this section	2764
and the order of appointment as receiver ex officio.	2765

Sec. 323.50. In proceedings brought under section 323.49 of	2766
the Revised Code, a finding shall be entered of the amount of	2767
taxes and assessments found due and unpaid, of the penalty,	2768
interest, costs, and charges, and of the probable annual amount of	2769
the rents, issues, and income of such real property, together with	2770
the probable costs and expenses of the receivership. If such real	2771
property is used in whole or in part by the owner thereof for	2772
manufacturing, mercantile, industrial, commercial, or other	2773
business purposes, the court of common pleas shall find the annual	2774
rental value thereof, which shall be considered as rents, issues,	2775
and income of such real property for the purposes of this section.	2776
If the court finds that the amount due and unpaid, together with	2777
penalty, interest, costs, and other charges, and the costs and	2778
expenses of the receivership applied for can be so collected, the	2779
court shall order the same to be satisfied out of the rents,	2780
issues, and income of such property ~~and~~, shall appoint the county	2781
treasurer receiver ex officio thereof, and may consent to the	2782
agency of a county land reutilization corporation if requested by	2783
the treasurer in a petition filed under division (F) of section	2784
323.49 of the Revised Code; provided that if the court finds that	2785
the aggregate probable annual amount of the rents, issues, and	2786
income of such real property joined in any one such action is less	2787
than two thousand dollars, it shall be conclusively presumed that	2788
the amount due and unpaid, together with penalty, interest, costs,	2789
and other charges, cannot be collected, and in such event no such	2790
order shall be made and the proceedings shall be dismissed, but	2791
the court in such event shall adjudge the costs of the proceedings	2792
against the defendant unless it is found that the action was	2793
improvidently filed, in which event the costs may be adjudged	2794
against the treasurer, and the treasurer shall pay the same from	2795
an appropriation made for such purposes by the board of county	2796
commissioners. Such receiver or the receiver's agent shall not be	2797
required to give bond other than ~~his~~the treasurer's official	2798
bond. Upon application of any proper party, the court shall,	2799
after a full hearing, order the receiver or the receiver's agent	2800
to pay out of the rents, issues, and income collected by ~~him~~the	2801
receiver or the receiver's agent from such property such expenses	2802
in connection with the maintenance and operation of the property	2803
as the court finds necessary to secure the greatest income from	2804
such property, and shall from such rents, issues, and income order	2805
the payment of premiums for fire, windstorm, and public liability	2806
insurance. If the real property is used in whole or in part by the	2807
owner thereof for manufacturing, mercantile, industrial,	2808
commercial, or other business purposes, the court shall order such	2809
owner to pay to the receiver or the receiver's agent in equal	2810
monthly installments, in advance, the annual rental value of such	2811
real property, as found by the court, until the amount for the	2812
satisfaction of which such appointment was made, together with	2813
costs and expenses of the receivership have been paid in full. If	2814
any such installment of rent is not paid when due, such order	2815
shall have the effect of a writ authorizing the receiver or the	2816
receiver's agent summarily to evict such owner from such real	2817
property and to exclude such owner from the use and occupation	2818
thereof until such order is complied with. Whenever the amount	2819
for the satisfaction of which such appointment has been made, has	2820
been fully satisfied out of the rents, issues, and income	2821
collected by the receiver or the receiver's agent from such	2822
property, and the discharge of the receiver or the receiver's	2823
agent has been decreed by the court, the proceedings shall be	2824
dismissed, and the owner or any person interested in the real	2825
property may upon presentation of a certified copy of the final	2826
decree of the court to the treasurer receive receipted tax bills	2827
for the payment of the taxes so satisfied.	2828

Sec. 323.65. As used in sections 323.65 to ~~323.78~~323.79 of	2829
the Revised Code:	2830

(A) "Abandoned land" means delinquent lands or delinquent	2831
vacant lands, including any improvements on the lands, that are	2832
unoccupied and that first appeared on the ~~abandoned land~~ list	2833
compiled under division (C) of section 323.67 of the Revised Code,	2834
or the delinquent tax list or delinquent vacant land tax list	2835
compiled under section 5721.03 of the Revised Code, at whichever	2836
of the following times is applicable:	2837

(1) In the case of lands other than agricultural lands, at	2838
any time after the county auditor makes the certification of the	2839
delinquent land list under section 5721.011 of the Revised Code;	2840

(2) In the case of agricultural lands, at any time after two	2841
years after the county auditor makes the certification of the	2842
delinquent land list under section 5721.011 of the Revised Code.	2843

"Abandoned land" includes only such land and improvements	2844
that are unoccupied, unless a county land reutilization	2845
corporation is the holder of a tax lien certificate with respect	2846
to that property, in which case such land and improvements may be	2847
occupied.	2848

(B) "Agricultural land" means lands on the agricultural land	2849
tax list maintained under section 5713.33 of the Revised Code.	2850

(C) "Clerk of court" means the clerk of the court of common	2851
pleas of the county in which specified abandoned land is located.	2852

(D) "Delinquent lands" has the same meaning as in section	2853
5721.01 of the Revised Code.	2854

(E) "Delinquent vacant lands" means all lands that are	2855
delinquent lands and that are unimproved by any structure.	2856

(F) "Impositions" means delinquent taxes, assessments,	2857
penalties, interest, costs, reasonable attorney's fees of a	2858
certificate holder, applicable and permissible costs of the	2859
prosecuting attorney of a county, and other permissible charges	2860
against abandoned land.	2861

(G)(1) "Unoccupied," with respect to a parcel of abandoned	2862
land, means any of the following:	2863

(a) No building, structure, land, or other improvement that	2864
is subject to taxation and that is located on the parcel is	2865
physically inhabited as a dwelling;	2866

(b) No trade or business is actively being conducted on the	2867
parcel by the owner, a tenant, or another party occupying the	2868
parcel pursuant to a lease or other legal authority, or in a	2869
building, structure, or other improvement that is subject to	2870
taxation and that is located on the parcel;	2871

(c) The parcel is uninhabited and there are no signs that it	2872
is undergoing a change in tenancy and remains legally habitable,	2873
or that it is undergoing improvements, as indicated by an	2874
application for a building permit or other facts indicating that	2875
the parcel is experiencing ongoing improvements;	2876

(d) In the case of delinquent vacant land, there is no	2877
permanent structure or improvement affixed on the land.	2878

(2) For purposes of division (G)(1) of this section, it is	2879
prima-facie evidence and a rebuttable presumption that may be	2880
rebutted to the county board of revision that abandoned land is	2881
unoccupied if, at the time the county auditor makes the	2882
certification under section 5721.011 of the Revised Code, the	2883
abandoned land is not agricultural land, and two or more of the	2884
following apply:	2885

(a) At the time of the inspection of the abandoned land by	2886
~~the~~a county, municipal corporation, or township in which the	2887
abandoned land is located, no person, trade, or business inhabits,	2888
or is visibly present from an exterior inspection of, the	2889
abandoned land.	2890

(b) No utility connections, including, but not limited to,	2891
water, sewer, natural gas, or electric connections, service the	2892
abandoned land, ~~and~~or no such utility connections are actively	2893
being billed by any utility provider regarding the abandoned	2894
land.	2895

(c) The abandoned land is boarded up or otherwise sealed	2896
because, immediately prior to being boarded up or sealed, it was	2897
deemed by a political subdivision pursuant to its municipal,	2898
county, state, or federal authority to be open, vacant, or	2899
vandalized.	2900

(H) "Community development organization" means a nonprofit	2901
corporation that is formed or organized under Chapter 1702. or	2902
1724. of the Revised Code and to which both of the following	2903
apply:	2904

(1) The organization is in good standing under law at the	2905
time the county auditor makes the certification under section	2906
5721.011 of the Revised Code and has remained in good standing	2907
uninterrupted for at least the two years immediately preceding the	2908
time of that certification or, in the case of a county land	2909
reutilization corporation, has remained so from the date of	2910
organization if less than two years.	2911

(2) As of the time the county auditor makes the certification	2912
under section 5721.011 of the Revised Code, the organization has	2913
received from the county, municipal corporation, or township in	2914
which abandoned land is located official authority or agreement by	2915
a duly authorized officer of that county, municipal corporation,	2916
or township to accept the owner's fee simple interest in the	2917
abandoned land and to the abandoned land being foreclosed, and	2918
that official authority or agreement had been ~~filed with~~delivered	2919
to the county treasurer or county board of revision in a form	2920
that will reasonably confirm the county's, municipal	2921
corporation's, or township's assent to transfer the land to that	2922
community development organization under section 323.74 of the	2923
Revised Code. No official authority or agreement by a duly	2924
authorized officer of a county, municipal corporation, or	2925
township must be received if a county land reutilization	2926
corporation is authorized to receive tax-foreclosed property	2927
under its articles of incorporation, regulations, or Chapter	2928
1724. of the Revised Code.	2929

(I) "Certificate holder" has the same meaning as in section	2930
5721.30 of the Revised Code.	2931

(J) "Abandoned land list" means the list of abandoned lands	2932
compiled under division (A) of section 323.67 of the Revised Code.	2933

(K) "Alternative redemption period," in any action to	2934
foreclose the state's lien for unpaid delinquent taxes,	2935
assessments, charges, penalties, interest, and costs on a parcel	2936
of real property pursuant to section 323.25, sections 323.65 to	2937
323.79, or section 5721.18 of the Revised Code, means forty-five	2938
days after an adjudication of foreclosure of the parcel is	2939
journalized by a court or county board of revision having	2940
jurisdiction over the foreclosure proceedings. Upon the	2941
expiration of the alternative redemption period, the right and	2942
equity of redemption of any owner or party shall terminate	2943
without further order of the court or board of revision. As used	2944
in any section of the Revised Code and for any proceeding under	2945
this chapter or section 5721.18 of the Revised Code, for purposes	2946
of determining the alternative redemption period, the period	2947
commences on the day immediately following the adjudication of	2948
foreclosure and ends on and includes the forty-fifth day	2949
thereafter.	2950

(L) "County land reutilization corporation" means a	2951
corporation organized under Chapter 1724. of the Revised Code.	2952

Sec. 323.66. (A) In lieu of utilizing the judicial	2953
foreclosure proceedings and other procedures and remedies	2954
available under sections 323.25 to 323.28 or under Chapter 5721.,	2955
5722., or 5723. of the Revised Code, a county board of revision	2956
created under section 5715.01 of the Revised Code, upon the	2957
board's initiative, expressed by resolution, may foreclose the	2958
state's lien for real estate taxes upon abandoned land in the	2959
county and, upon the complaint of a certificate holder or county	2960
land reutilization corporation, foreclose the lien of the state	2961
or the certificate holder held under sections 5721.30 to 5721.43	2962
of the Revised Code. The board shall ~~dispose~~order disposition of	2963
the abandoned land by public auction or by other conveyance in	2964
the manner prescribed by sections 323.65 to ~~323.78~~323.79 of the	2965
Revised Code. If the certificate holder is a county land	2966
reutilization corporation, any lands to which the certificates	2967
apply are deemed to be abandoned lands regardless of occupancy,	2968
thereby vesting jurisdiction in the board of revision to foreclose	2969
upon such certificate holder's lien under sections 323.65 to	2970
323.79 of the Revised Code.	2971

(B)(1) A county board of revision may adopt rules as are	2972
necessary to administer cases subject to its jurisdiction under	2973
Chapter 5715. or adjudicated under sections 323.65 to ~~323.78~~	2974
323.79 of the Revised Code, as long as the rules are consistent	2975
with rules adopted by the tax commissioner under Chapter 5715. of	2976
the Revised Code. Rules adopted by a board shall be limited to	2977
rules relating to hearing procedure, the scheduling and location	2978
of proceedings, case management, and practice forms.	2979

(2) A county board of revision, upon any adjudication of	2980
foreclosure under sections 323.65 to ~~323.78~~323.79 of the Revised	2981
Code, may prepare final orders of sale and deeds. For such	2982
purposes, the board may create its own order of sale and deed	2983
forms. The sheriff or clerk of court shall execute and deliver	2984
any forms prepared under this division in the manner prescribed	2985
in sections 323.65 to ~~323.78~~323.79 of the Revised Code.	2986

(C) In addition to all other duties and functions provided by	2987
law, under sections 323.65 to ~~323.78~~323.79 of the Revised Code	2988
the clerk of court, in the same manner as in civil actions, shall	2989
provide summons and notice of hearings, maintain an official case	2990
file, docket all proceedings, and tax as costs all necessary	2991
actions in connection therewith in furtherance of the foreclosure	2992
of abandoned land under those sections. The county board of	2993
revision shall file with the clerk of court all ~~resolutions~~	2994
orders and adjudications of the board, and the clerk shall	2995
docket, as needed, and journalize all ~~resolutions~~orders and	2996
adjudications so filed by the board. The clerk may utilize the	2997
court's existing journal or maintain a separate journal for	2998
purposes of sections 323.65 to ~~323.78~~323.79 of the Revised Code.	2999
~~The resolutions~~Other than notices of hearings, the orders and	3000
adjudications of the board shall not become effective until	3001
journalized by the clerk. Staff of the board of revision may	3002
schedule and execute, and file with the clerk of courts, notices	3003
of hearings.	3004

(D) For the purpose of efficiently and promptly implementing	3005
sections 323.65 to ~~323.78~~323.79 of the Revised Code, the	3006
prosecuting attorney of the county, the county treasurer, the	3007
clerk of court of the county, the county auditor, and the sheriff	3008
of the county may promulgate rules, not inconsistent with	3009
sections 323.65 to ~~323.78~~323.79 of the Revised Code, regarding	3010
practice forms, forms of notice for hearings and notice to	3011
parties, forms of orders and adjudications, fees, publication, and	3012
other procedures customarily within their official purview and	3013
respective duties.	3014

Sec. 323.67. (A) The county treasurer, prosecuting attorney,	3015
county auditor, a county land reutilization corporation, or a	3016
certificate holder, from the list compiled under division (C) of	3017
this section or the delinquent tax list or delinquent vacant land	3018
tax list compiled under section 5721.03 of the Revised Code, may	3019
identify and compile a list of the parcels in the county that the	3020
treasurer, prosecuting attorney, auditor, corporation, or	3021
certificate holder determines to be abandoned lands suitable for	3022
disposition under sections 323.65 to ~~323.78~~323.79 of the Revised	3023
Code. ~~Those parcels may be identified in an affidavit directed to~~	3024
~~the county treasurer and executed by a duly authorized officer of~~	3025
~~the municipal corporation or township in which the parcel is~~	3026
~~located~~The list may contain one or more parcels and may be	3027
transmitted to the board of revision in such a form and manner	3028
that allows the board to reasonably discern that the parcels	3029
constitute abandoned lands.	3030

(B)(1) ~~If a county treasurer compiles a~~From the list of	3031
parcels compiled under division (A) of this section ~~that the~~	3032
~~treasurer determines to be abandoned lands suitable for~~	3033
~~disposition under sections 323.65 to 323.78 of the Revised Code~~,	3034
the county treasurer ~~may declare by resolution that~~or	3035
prosecuting attorney, for purposes of collecting the delinquent	3036
taxes, interest, penalties, and charges levied on ~~the abandoned~~	3037
~~lands on the list are uncollected, that the restoration of the~~	3038
~~abandoned lands~~those parcels and expeditiously restoring them to	3039
the tax list ~~is of sufficient public interest to justify the~~	3040
~~expeditious foreclosure of the state's lien for the delinquent~~	3041
~~taxes, and that the abandoned lands, for those reasons, shall be~~	3042
~~offered for sale by public auction or otherwise conveyed pursuant~~	3043
to, may proceed to foreclose the lien for those impositions in the	3044
manner prescribed by sections 323.65 to ~~323.78~~323.79 of the	3045
Revised Code. ~~The treasurer shall certify a copy of the~~	3046
~~resolution to the prosecuting attorney of the county served by~~	3047
~~the treasurer.~~	3048

(2) If a certificate holder or county land reutilization	3049
corporation compiles a list of parcels under division (A) of this	3050
section that the certificate holder determines to be abandoned	3051
lands suitable for disposition under sections 323.65 to ~~323.78~~	3052
323.79 of the Revised Code, the certificate holder or corporation	3053
may proceed under sections 323.68 and 323.69 of the Revised Code.	3054

(C) For purposes of sections 323.65 to ~~323.78~~323.79 of the	3055
Revised Code, the county auditor or county treasurer may compile	3056
or certify ~~an abandoned land~~a list of abandoned lands in any	3057
manner and at such times as will give effect to the expedited	3058
foreclosure of abandoned land.	3059

Sec. 323.68. (A)(1) ~~If a county treasurer adopts a resolution~~	3060
~~under division (B) of section 323.67 of the Revised Code and~~	3061
~~certifies a copy of the resolution to the prosecuting attorney~~For	3062
each parcel subject to foreclosure under sections 323.65 to 323.79	3063
of the Revised Code, the prosecuting attorney shall cause a title	3064
search to be conducted for the purpose of identifying any	3065
lienholders or other persons having a legal or equitable	3066
ownership interest or other security interest of record in such	3067
abandoned land ~~appearing on the list compiled under division (A)~~	3068
~~of that section~~.	3069

(2) If a certificate holder or a county land reutilization	3070
corporation compiles a list of the parcels that the certificate	3071
holder or corporation determines to be abandoned land under	3072
division (A) of section 323.67 of the Revised Code, the	3073
certificate holder or corporation shall cause a title search to	3074
be conducted for the purpose of identifying any lienholders or	3075
other persons having a legal or equitable ownership interest or	3076
other security interest of record in the abandoned land ~~appearing~~	3077
~~on the list~~.	3078

(B) Notwithstanding section 5301.252 of the Revised Code, an	3079
affidavit of a type described in that section shall not be	3080
considered a lien or encumbrance on the abandoned land, and the	3081
recording of an affidavit of a type described in that section	3082
shall not serve in any way to impede the bona fide purchaser	3083
status of the purchaser of any abandoned land sold at public	3084
auction under sections 323.65 to ~~323.78~~323.79 of the Revised Code	3085
or of any other recipient of abandoned land transferred under	3086
those sections. However, any affiant who records an affidavit	3087
pursuant to section 5301.252 of the Revised Code shall be given	3088
notice and summons under sections 323.69 to ~~323.78~~323.79 of the	3089
Revised Code in the same manner as any lienholder.	3090

Sec. 323.69. (A) Upon the completion of the title search	3091
required by section 323.68 of the Revised Code, the prosecuting	3092
attorney, representing the county treasurer, the county land	3093
reutilization corporation, or the certificate holder may file with	3094
the clerk of court a complaint for the foreclosure of each parcel	3095
of abandoned land appearing on the abandoned land list ~~compiled~~	3096
~~under division (A) of section 323.67 of the Revised Code~~, and for	3097
the equity of redemption on each parcel. The complaint shall name	3098
all parties having any interest of record in the abandoned land	3099
that was discovered in the title search.	3100

(B)(1) In accordance with Civil Rule 4, the clerk of court	3101
promptly shall serve notice of the summons and the complaint filed	3102
under division (A) of this section to the last known address of	3103
the record owner of the abandoned land and to the last known	3104
address of each lienholder or other person having a legal or	3105
equitable ownership interest or security interest of record	3106
identified by the title search. The notice shall inform the	3107
addressee that delinquent taxes stand charged against the	3108
abandoned land; that the land will be sold at public auction or	3109
otherwise disposed of if not redeemed by the owner or other	3110
addressee; that the sale or transfer will occur at a date, time,	3111
and place, and in the manner prescribed in sections 323.65 to	3112
~~323.78~~323.79 of the Revised Code; that the owner or other	3113
addressee may redeem the land by paying the total of the	3114
impositions against the land ~~within thirty days after the date on~~	3115
~~which service of process is perfected in accordance with Civil~~	3116
~~Rule 4, or may file within thirty days after that date a petition~~	3117
~~with the county board of revision requesting a hearing on the~~	3118
~~foreclosure~~at any time before confirmation of sale or transfer of	3119
the parcel as prescribed in sections 323.65 to 323.79 of the	3120
Revised Code or before the expiration of the alternative	3121
redemption period, as may be applicable to the proceeding; that	3122
the case is being prosecuted by the prosecuting attorney of the	3123
county in the name of the county treasurer for the county in	3124
which the abandoned land is located or by a certificate holder,	3125
whichever is applicable; of the name, address, and telephone	3126
number of the county board of revision before which the action is	3127
pending; of the board case number for the action, which shall be	3128
maintained in the official file and docket of the clerk of court;	3129
and that all subsequent pleadings, petitions, and papers	3130
associated with the case and filed by any interested party must be	3131
filed with the clerk of court and will become part of the case	3132
file for the board of revision.	3133

(2) The notice required by division (B)(1) of this section	3134
also shall inform the addressee that ~~the addressee~~any owner of	3135
record may, at any time on or before the twentieth day after	3136
service of process is perfected, file a ~~petition~~pleading with	3137
the ~~county board of revision~~clerk of court requesting that the	3138
board dismiss the complaint and order that the abandoned land	3139
identified in the notice be removed from the abandoned land list	3140
~~compiled under division (A) of section 323.67 of the Revised~~	3141
~~Code~~. The notice shall further inform the addressee that, upon	3142
filing such a ~~petition~~pleading to remove the abandoned land	3143
from that list, the abandoned land will be removed from the list	3144
and cannot thereafter be disposed of under sections 323.65 to	3145
~~323.78~~323.79 of the Revised Code, until the record owner of the	3146
abandoned land who is provided notice under division (B)(1) of	3147
this section sells or otherwise conveys the owner's ownership	3148
interest, and that any future attempts to collect delinquent	3149
taxes, interest, penalties, and charges owed with respect to that	3150
land and appearing on the delinquent tax list or delinquent	3151
vacant land tax list, whichever the case may be, will be	3152
conducted in accordance with the judicial foreclosure proceedings	3153
and other remedies and procedures prescribed under sections	3154
323.25 to 323.28 or under Chapters 5721., 5722., and 5723. of the	3155
Revised Code until the record owner sells or otherwise conveys	3156
the owner's ownership interest.	3157

(C) Subsequent pleadings, ~~petitions~~motions, or papers	3158
associated with the case and filed with the clerk of court shall	3159
be served upon all parties of record in accordance with Civil	3160
Rules 4 and 5, except that service by publication in any case	3161
requiring such service shall require that any such publication	3162
shall be advertised in the manner, and for the time periods and	3163
frequency, prescribed in section 5721.18 of the Revised Code. A	3164
party that fails to appear after being served with notice of a	3165
final or interim hearing, by publication or otherwise, shall be	3166
deemed to be in default, and no further service as to any	3167
subsequent proceedings is required on such a party. Any	3168
inadvertent noncompliance with those rules does not serve to	3169
defeat or terminate the case, or subject the case to dismissal,	3170
as long as actual notice or service of filed papers is shown by	3171
a preponderance of the evidence or is acknowledged by the party	3172
charged with notice or service, including by having made an	3173
appearance or filing in relation to the case. The county board of	3174
revision may conduct evidentiary hearings on the sufficiency of	3175
process, service of process, or sufficiency of service of papers	3176
in any proceeding arising from a complaint filed under this	3177
section. Other than the notice and service provisions contained	3178
in Civil Rules 4 and 5, the Rules of Civil Procedure shall not	3179
be applicable to the proceedings of the board. The board of	3180
revision may utilize procedures contained in the Rules of Civil	3181
Procedure to the extent that such use facilitates the needs of	3182
the proceedings, such as vacating orders, correcting clerical	3183
mistakes, and providing notice to parties. To the extent not	3184
otherwise provided in sections 323.65 to 323.79 of the Revised	3185
Code, the board may apply the procedures prescribed by sections	3186
323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the	3187
Revised Code. Board practice shall be in accordance with the	3188
practice and rules, if any, of the board that are promulgated by	3189
the board under section 323.66 of the Revised Code and are not	3190
inconsistent with sections 323.65 to ~~323.78~~323.79 of the	3191
Revised Code.	3192

(D) At any time after a foreclosure action is filed under	3193
this section, the county board of revision may, upon its own	3194
motion, dismiss the case without prejudice if it determines that,	3195
given the complexity of the case or other circumstances, a court	3196
would be a more appropriate forum for the action.	3197

Sec. 323.70. (A) Subject to this section and to sections	3198
323.71 and 323.72 of the Revised Code, a county board of revision	3199
shall conduct a final hearing on the merits of a complaint filed	3200
under section 323.69 of the Revised Code, including the validity	3201
or amount of any impositions alleged in the complaint, not sooner	3202
than thirty days ~~nor later than one hundred eighty days~~ after the	3203
service of notice of summons and complaint has been perfected in	3204
~~accordance with Civil Rule 4~~. If, after a hearing, the board	3205
finds that the validity or amount of all or a portion of the	3206
impositions is not supported by a preponderance of the evidence,	3207
the board may order the county auditor to remove from the tax list	3208
and duplicate amounts the board finds invalid or not supported by	3209
a preponderance of the evidence. The auditor shall remove all such	3210
amounts from the tax list and duplicate as ordered by the board of	3211
revision, including any impositions asserted under sections 715.26	3212
and 715.261 of the Revised Code.	3213

(B) If, on or before the twentieth day after service of	3214
process is perfected under division (B) of section 323.69 of the	3215
Revised Code, ~~the~~a record owner, or ~~a lienholder or other person~~	3216
~~having a legal or equitable ownership interest or security~~	3217
~~interest of record in abandoned land,~~the United States government	3218
files with the clerk of court a ~~petition with~~motion requesting	3219
that the county board of revision ~~requesting that the board~~ order	3220
~~that~~ the complaint to be dismissed and ~~that~~ the abandoned land be	3221
removed from the abandoned land list ~~compiled under division (A)~~	3222
~~of section 323.67 of the Revised Code~~, the board shall, without	3223
conducting a hearing on the matter, ~~immediately~~promptly dismiss	3224
the complaint for foreclosure of that land and order ~~that~~ the	3225
land to be removed from the list. Thereafter, until the record	3226
owner sells or otherwise conveys the owner's ownership interest,	3227
any attempts to collect delinquent taxes, interest, penalties,	3228
and charges owed with respect to that land and appearing on the	3229
delinquent tax list or delinquent vacant land tax list, whichever	3230
the case may be, shall be conducted in accordance with the	3231
judicial foreclosure proceedings and other remedies and	3232
procedures prescribed under sections 323.25 to 323.28 or under	3233
Chapters 5721., 5722., and 5723. of the Revised Code.	3234

Sec. 323.71. (A)(1) If the county board of revision, upon its	3235
own motion or pursuant to a hearing under division (A)(2) of this	3236
section, determines that the impositions against a parcel of	3237
abandoned land that is the subject of a complaint filed under	3238
section 323.69 of the Revised Code exceed the fair market value of	3239
that parcel as currently shown by the latest valuation by the	3240
auditor of the county in which the land is located, then the	3241
~~prosecuting attorney or the certificate holder, whichever is~~	3242
~~applicable, may notify the county board of revision in writing by~~	3243
~~filing a notice with the clerk of court that, in the prosecuting~~	3244
~~attorney's or certificate holder's opinion, based on the~~	3245
~~auditor's then-current valuation of the parcel of abandoned land,~~	3246
~~the impositions against that parcel exceed the fair market value~~	3247
~~of that parcel. The prosecuting attorney or certificate holder~~	3248
~~shall file this notice not later than fourteen days before the~~	3249
~~final hearing is conducted pursuant to section 323.70 of the~~	3250
~~Revised Code. After the clerk's receipt of the notice, the board~~	3251
~~shall schedule a hearing on the question of the valuation of the~~	3252
~~abandoned land, as prescribed in this section. The board shall~~	3253
~~give notice of the hearing in accordance with section 323.69 of~~	3254
~~the Revised Code. In addition to determining the valuation of the~~	3255
~~abandoned land at the hearing, the board also may adjudicate the~~	3256
~~ultimate disposition of the case pursuant to section 323.72 of the~~	3257
~~Revised Code, if the notice of the hearing specifies that the~~	3258
~~hearing may adjudicate that ultimate disposition~~board may proceed	3259
to hear and adjudicate the case as provided under sections 323.70	3260
and 323.72 of the Revised Code. Upon entry of an order of	3261
foreclosure, the parcel may be disposed of as prescribed by	3262
division (G) of section 323.73 of the Revised Code.	3263

If the board of revision, upon its own motion or pursuant to	3264
a hearing under division (A)(2) of this section, determines that	3265
the impositions against a parcel do not exceed the fair market	3266
value of the parcel as shown by the county auditor's then-current	3267
valuation of the parcel, the parcel shall not be disposed of as	3268
prescribed by division (G) of section 323.73 of the Revised Code,	3269
but may be disposed of as otherwise provided in section 323.73,	3270
323.74, 323.75, or 323.77 of the Revised Code.	3271

(2) ABy a motion filed not later than seven days before a	3272
final hearing on a complaint is held under section 323.70 of the	3273
Revised Code, an owner or lienholder may file with the county	3274
board of revision a good faith appraisal of the parcel of	3275
~~abandoned land~~ from a licensed professional appraiser and request	3276
a hearing ~~under division (A)(1) of this section. If the~~	3277
~~lienholder shows by a preponderance of the evidence that~~to	3278
determine whether the impositions against the parcel of abandoned	3279
land exceed or do not exceed the fair market value of that parcel	3280
as ~~determined~~shown by the auditor's then-current valuation of	3281
that parcel~~, then the board may dismiss the complaint and may~~	3282
~~remove that abandoned land from the list compiled under division~~	3283
~~(A) of section 323.67 of the Revised Code.~~	3284

~~(3) The county~~. If the motion is timely filed, the board of	3285
revision shall conduct a ~~valuation~~ hearing ~~as provided in this~~	3286
~~section~~ and shall make a factual finding as to whether the	3287
impositions against the parcel ~~of abandoned land~~ exceed or do not	3288
exceed the fair market value of that parcel as ~~determined~~shown	3289
by the auditor's then-current valuation of that parcel. An owner	3290
or lienholder must show by a preponderance of the evidence that	3291
the impositions against the parcel do not exceed the auditor's	3292
then-current valuation of the parcel in order to preclude the	3293
application of division (G) of section 323.73 of the Revised Code.	3294
~~If the board finds that the impositions do not exceed the fair~~	3295
~~market value of that parcel as determined by the auditor's~~	3296
~~then-current valuation of that parcel, then the board shall~~	3297
~~determine whether the restoration of the abandoned land to the~~	3298
~~tax duplicate remains of sufficient public interest to justify~~	3299
~~adjudicating the case under sections 323.65 to 323.78 of the~~	3300
~~Revised Code. In making its determination under this division,~~	3301
~~the board may consider any of the following:~~	3302

~~(a) The period of time in which the parcel has been tax~~	3303
~~delinquent;~~	3304

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

3305

~~(c) The interest in the parcel by, or the input of, any~~	3306
~~affected municipal corporation, county, township, or community~~	3307
~~development organization;~~	3308

~~(d) The existence of any land reutilization program~~	3309
~~authorized under Chapter 5722. of the Revised Code;~~	3310

~~(e) Any other factors or testimony that the board determines~~	3311
~~will more expeditiously cause the abandoned land to be restored to~~	3312
~~the tax duplicate.~~	3313

~~(4) If the county board of revision determines at a hearing~~	3314
~~held under division (A) of this section that the impositions~~	3315
~~against the parcel do not exceed the fair market value of that~~	3316
~~parcel as determined by the auditor's then-current valuation of~~	3317
~~that parcel, the board may, but is not required to, order that the~~	3318
~~complaint be dismissed and that the parcel be removed from the~~	3319
~~list compiled under division (A) of section 323.67 of the Revised~~	3320
~~Code, provided that, if the lienholder requests a hearing under~~	3321
~~division (A)(2) of this section and either does not appear at the~~	3322
~~hearing or does not supply the board with a good faith appraisal~~	3323
~~within the time and in the manner prescribed in this section, the~~	3324
~~complaint shall not be dismissed and the parcel shall not be~~	3325
~~removed from the list.~~	3326

~~(5) If the county board of revision determines at the hearing~~	3327
~~held under division (A) of this section that the impositions~~	3328
~~against the parcel exceed the fair market value of that parcel as~~	3329
~~determined by the auditor's then-current valuation of that parcel,~~	3330
~~or that the restoration of the abandoned land to the tax duplicate~~	3331
~~remains of sufficient public interest to justify adjudicating the~~	3332
~~case under sections 323.65 to 323.78 of the Revised Code, the~~	3333
~~board shall not dismiss the complaint nor order that the parcel~~	3334
~~be removed from the list compiled under division (A) of section~~	3335
~~323.67 of the Revised Code and may proceed to hear and adjudicate~~	3336
~~the case pursuant to section 323.72 of the Revised Code.~~	3337

(B) Any parcel of abandoned land for which the complaint is	3338
not dismissed and that is not removed from the abandoned land list	3339
~~compiled under division (A) of section 323.67 of the Revised Code~~	3340
in accordance with division (A)~~(2) or (4)~~ of this section, or	3341
pursuant to a dismissal petition filed under division (B) of	3342
section 323.70 of the Revised Code shall be disposed of as	3343
prescribed in sections 323.65 to ~~323.78~~323.79 of the Revised	3344
Code.	3345

(C) Notwithstanding sections 323.65 to ~~323.78~~323.79 of the	3346
Revised Code to the contrary, for purposes of determining in any	3347
proceeding under those sections whether the total of the	3348
impositions against the abandoned land exceed the fair market	3349
value of the abandoned land, it is prima-facie evidence and a	3350
rebuttable presumption that may be rebutted to the county board of	3351
revision that the auditor's then-current valuation of that	3352
abandoned land is the fair market value of the land, regardless of	3353
whether an independent appraisal has been performed.	3354

Sec. 323.72. (A) ~~Within thirty days after service of process~~	3355
~~has been perfected pursuant to~~(1) At any time after a complaint	3356
is filed under section 323.69 of the Revised Code, ~~in the answer~~	3357
~~to a complaint filed under that section:~~	3358

~~(1) The~~and before a decree of foreclosure is entered, the	3359
record owner or another person having a legal or equitable	3360
ownership interest in the abandoned land may plead only that the	3361
impositions shown by the notice to be due and outstanding have	3362
been paid in full or are invalid or inapplicable in whole or in	3363
part, and may raise issues pertaining to service of process and	3364
the parcel's status as abandoned land;.	3365

(2) AAt any time before confirmation of sale or transfer of	3366
abandoned land or before the expiration of the alternative	3367
redemption period, a lienholder or another person having a	3368
security interest of record in the abandoned land may plead that	3369
the impositions shown by the notice to be due and outstanding	3370
have been paid in full or, subject to division (C) of this	3371
section, that in order to preserve the lienholder's or other	3372
person's security interest of record in the land, the complaint	3373
should be dismissed and the abandoned land should be removed	3374
from the abandoned land list ~~compiled under division (A) of~~	3375
~~section 323.67 of the Revised Code~~ and not disposed of as	3376
provided in sections 323.65 to ~~323.78~~323.79 of the Revised	3377
Code.	3378

(B) If the record owner or another person having a legal or	3379
equitable ownership interest in a parcel of abandoned land ~~timely~~	3380
files ~~an answer~~a pleading with the county board of revision under	3381
division (A)(1) of this section, or if a lienholder or another	3382
person having a security interest of record in the abandoned land	3383
~~timely~~ files ~~an answer~~a pleading with the board under division	3384
(A)(2) of this section that asserts that the impositions have been	3385
paid in full, the board shall schedule a hearing for a date not	3386
sooner than thirty days, and not later than ninety days, after the	3387
board receives the ~~answer~~pleading. Upon scheduling the hearing,	3388
the board shall notify the person that filed the ~~answer~~pleading	3389
and all interested parties, other than parties in default, of the	3390
date, time, and place of the hearing, and shall conduct the	3391
hearing. The only questions to be considered at the hearing are	3392
the amount and validity of all or a portion of the impositions,	3393
whether those impositions have in fact been paid in full, and,	3394
under division (A)(1) of this section, whether valid issues	3395
pertaining to service of process and the parcel's status as	3396
abandoned land have been raised. If the record owner,	3397
lienholder, or other person shows by a preponderance of the	3398
evidence that all impositions against the parcel have been paid,	3399
the board shall dismiss the complaint and remove the parcel of	3400
abandoned land from the abandoned land list ~~compiled under~~	3401
~~division (A) of section 323.67 of the Revised Code~~, and that	3402
land shall not be offered for sale or otherwise conveyed under	3403
sections 323.65 to ~~323.78~~323.79 of the Revised Code. If the	3404
record owner, lienholder, or other person fails to appear, or	3405
appears and fails to show by a preponderance of the evidence	3406
that all impositions against the parcel have been paid, the	3407
board shall proceed in the manner prescribed in section 323.73	3408
of the Revised Code. A hearing under this division may be	3409
consolidated with any final hearing on the matter under section	3410
323.70 of the Revised Code.	3411

If the board determines that the impositions have been paid,	3412
then the board, on its own motion, may dismiss the case without a	3413
hearing.	3414

(C) If a lienholder or another person having a security	3415
interest of record in the abandoned land, other than the owner,	3416
timely files ~~an answer~~a pleading under division (A)(2) of this	3417
section ~~and requests~~requesting that the complaint be dismissed	3418
and the parcel of land be removed from the abandoned land list	3419
~~compiled under division (A) of section 323.67 of the Revised Code~~	3420
and not disposed of as provided in sections 323.65 to ~~323.78~~	3421
323.79 of the Revised Code in order to preserve the lienholder's	3422
or other person's security interest, the county board of revision	3423
may approve the request if the board finds that the sale or other	3424
conveyance of the parcel of land under those sections would	3425
unreasonably jeopardize the lienholder's or other person's ability	3426
to enforce the security interest or to otherwise preserve the	3427
lienholder's or other person's security interest. The board may	3428
~~approve the request, by board order, without conducting~~conduct a	3429
hearing~~, but shall not disapprove the request unless and until a~~	3430
~~hearing is held~~ on the request and ~~the board makes~~make a ruling	3431
based on the available and submitted evidence of the parties. If	3432
the board approves the request without a hearing, the board shall	3433
file the decision with the clerk of court, and the clerk shall	3434
send a notice of the decision to the lienholder or other person	3435
by ordinary mail. In order for a lienholder or other person	3436
having a security interest to show for purposes of this division	3437
that the parcel of abandoned land should be removed from the list	3438
in order "to preserve the lienholder's or other person's security	3439
interest," the lienholder or other person must make a minimum	3440
showing by a preponderance of the evidence pursuant to section	3441
323.71 of the Revised Code that the impositions against the parcel	3442
of abandoned land do not exceed the fair market value of the	3443
abandoned land as determined by the auditor's then-current	3444
valuation of that parcel, which valuation is presumed, subject to	3445
rebuttal, to be the fair market value of the land.	3446

(D) If ~~an answer~~a pleading as described in division (B) or	3447
(C) of this section is filed and the county board of revision	3448
approves a request made under those divisions, regardless of	3449
whether a hearing is conducted under division (C) of this section,	3450
the board shall ~~send notice of its approval to the prosecuting~~	3451
~~attorney or the certificate holder that filed the complaint for~~	3452
~~foreclosure, and shall~~ dismiss the complaint ~~and remove the~~	3453
~~abandoned land from the list compiled under division (A) of~~	3454
~~section 323.67 of the Revised Code. Thereafter, the land shall~~	3455
~~not be disposed of by sale or otherwise conveyed pursuant to~~	3456
~~sections 323.65 to 323.78 of the Revised Code unless the record~~	3457
~~owner, lienholder, or other person who filed the answer first~~	3458
~~consents to proceedings under those sections by filing written~~	3459
~~notice with the board. If a record owner, lienholder, or other~~	3460
~~person so consents, the proceedings may recommence as provided in~~	3461
~~sections 323.65 to 323.78 of the Revised Code with the reentry of~~	3462
~~the land on the list and the conducting of a new title search~~.	3463

If the county board of revision does not~~, under division~~	3464
~~(A)(2) or (4) of section 323.71 of the Revised Code,~~ dismiss the	3465
complaint ~~and remove the abandoned land from the list compiled~~	3466
~~under division (A) of section 323.67 of the Revised Code~~ or does	3467
not approve a request as described in division (B) or (C) of this	3468
section after conducting a hearing, the board shall proceed with	3469
the final hearing prescribed in section 323.70 of the Revised	3470
Code and file its decision on the complaint for foreclosure with	3471
the clerk of court. The clerk shall send written notice of the	3472
decision to the parties by ordinary mail or by certified mail,	3473
return receipt requested. If the board renders a decision	3474
ordering the foreclosure and forfeiture of the parcel of	3475
abandoned land, the parcel shall be disposed of under section	3476
323.73 of the Revised Code.	3477

Sec. 323.73. (A) Except as provided in division (G) of this	3478
section or section 323.78 of the Revised Code, a parcel of	3479
abandoned land that is to be disposed of under this section shall	3480
be disposed of at a public auction scheduled and conducted as	3481
described in this section. At least twenty-one days prior to the	3482
date of the public auction, the clerk of court or sheriff of the	3483
county shall advertise the public auction in a newspaper of	3484
general circulation in the county in which the land is located.	3485
The advertisement shall include the ~~street address, if available,~~	3486
~~of the abandoned land to be sold at the public auction, the~~ date,	3487
time, and place of the auction, the permanent parcel number of the	3488
land if a permanent parcel number system is in effect in the	3489
county as provided in section 319.28 of the Revised Code or, if a	3490
permanent parcel number system is not in effect, any other means	3491
of identifying the parcel, and a notice stating that the	3492
abandoned land is to be sold subject to the terms of sections	3493
323.65 to ~~323.78~~323.79 of the Revised Code.	3494

(B) The sheriff of the county or a designee of the sheriff	3495
shall conduct the public auction at which the abandoned land will	3496
be offered for sale. To qualify as a bidder, a person shall file	3497
with the sheriff on a form provided by the sheriff a written	3498
acknowledgment that the abandoned land being offered for sale is	3499
to be conveyed in fee simple to the successful bidder. At the	3500
auction, the sheriff of the county or a designee of the sheriff	3501
shall begin the bidding at an amount equal to the total of the	3502
impositions against the abandoned land, plus the costs apportioned	3503
to the land under section 323.75 of the Revised Code. The	3504
abandoned land shall be sold to the highest bidder. The county	3505
sheriff or designee may reject any and all bids not meeting the	3506
minimum bid requirements specified in this division.	3507

(C) Except as otherwise permitted under section 323.74 of the	3508
Revised Code, the successful bidder at a public auction conducted	3509
under this section shall pay the sheriff of the county or a	3510
designee of the sheriff a deposit of at least ten per cent of the	3511
purchase price in cash, or by bank draft or official bank check,	3512
at the time of the public auction, and shall pay the balance of	3513
the purchase price ~~to the county treasurer~~ within thirty days	3514
after the day on which the auction was held. Notwithstanding	3515
section 321.261 of the Revised Code, with respect to ~~abandoned~~	3516
~~land foreclosed~~any proceedings initiated pursuant to sections	3517
323.65 to ~~323.78~~323.79 of the Revised Code, from the total	3518
proceeds arising from the sale, transfer, or redemption of ~~that~~	3519
abandoned land, ~~the greater of~~ twenty per cent of such proceeds,	3520
~~or the amount necessary under division (B) of section 323.75 of~~	3521
~~the Revised Code to reimburse the delinquent tax and assessment~~	3522
~~collection fund for the costs paid from the fund with respect to~~	3523
~~the abandoned land sold at the public auction,~~ shall be deposited	3524
to the credit of ~~that~~the delinquent tax and assessment collection	3525
fund to reimburse the fund for costs paid from the fund for the	3526
transfer, redemption, or sale of abandoned land at public auction.	3527
Not more than one-half of the twenty per cent may be used by the	3528
treasurer for community development, nuisance abatement,	3529
foreclosure prevention, demolition, and related services or	3530
distributed by the treasurer to a land reutilization corporation.	3531
The balance of the proceeds, if any, shall be distributed to the	3532
appropriate political subdivisions and other taxing units in	3533
proportion to their respective claims for taxes, assessments,	3534
interest, and penalties on the land. Upon the sale of foreclosed	3535
lands, the clerk of court shall hold any surplus proceeds in	3536
excess of the impositions until the clerk receives an order of	3537
priority and amount of distribution of the surplus that are	3538
adjudicated by a court of competent jurisdiction or receives a	3539
certified copy of an agreement between the parties entitled to a	3540
share of the surplus providing for the priority and distribution	3541
of the surplus. Any party to the action claiming a right to	3542
distribution of surplus shall have a separate cause of action in	3543
the county or municipal court of the jurisdiction in which the	3544
land reposes, provided the board confirms the transfer or	3545
regularity of the sale. Any dispute over the distribution of the	3546
surplus shall not affect or revive the equity of redemption after	3547
the board confirms the transfer or sale.	3548

(D) Upon the sale or transfer of abandoned land pursuant to	3549
this section, the owner's fee simple interest in the land shall	3550
be conveyed to the purchaser. A conveyance under this division is	3551
free and clear of any liens and encumbrances of the parties named	3552
in the complaint for foreclosure attaching before the sale or	3553
transfer, and free and clear of any liens for taxes, except for	3554
federal tax liens and covenants and easements of record attaching	3555
before the sale.	3556

(E) The county board of revision shall reject the sale of	3557
abandoned land to any person if it is shown by a preponderance of	3558
the evidence that the person is delinquent in the payment of taxes	3559
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739.,	3560
5741., or 5743. of the Revised Code or any real property taxing	3561
provision of the Revised Code. The board also shall reject the	3562
sale of abandoned land to any person if it is shown by a	3563
preponderance of the evidence that the person is delinquent in the	3564
payment of property taxes on any parcel in the county, or to a	3565
member of any of the following classes of parties connected to	3566
that person:	3567

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

3568

(2) Any other person with a power of attorney appointed by	3569
that person;	3570

(3) A sole proprietorship owned by that person or a member of	3571
that person's immediate family;	3572

(4) A partnership, trust, business trust, corporation,	3573
association, or other entity in which that person or a member of	3574
that person's immediate family owns or controls directly or	3575
indirectly any beneficial or legal interest.	3576

(F) If the purchase of abandoned land sold pursuant to this	3577
section or section 323.74 of the Revised Code is for less than the	3578
sum of the impositions against the abandoned land and the costs	3579
apportioned to the land under division (A) of section 323.75 of	3580
the Revised Code, then, upon the sale or transfer, all liens for	3581
taxes due at the time the deed of the property is conveyed to the	3582
purchaser following the sale or transfer, and liens subordinate	3583
to liens for taxes, shall be deemed satisfied and discharged.	3584

(G) If the county board of revision finds that the total of	3585
the impositions against the abandoned land are greater than the	3586
fair market value of the abandoned land as determined by the	3587
auditor's then-current valuation of that land, the board, at any	3588
final hearing under section 323.70 of the Revised Code, may order	3589
the property foreclosed and, without an appraisal or public	3590
auction, order the sheriff to execute a deed to the certificate	3591
holder or county land reutilization corporation that filed a	3592
complaint under section 323.69 of the Revised Code, or to a	3593
community development organization, school district, municipal	3594
corporation, county, or township, whichever is applicable, as	3595
provided in section 323.74 of the Revised Code. Upon a transfer	3596
under this division, all liens for taxes due at the time the deed	3597
of the property is transferred to the certificate holder,	3598
community development organization, school district, municipal	3599
corporation, county, or township following the conveyance, and	3600
liens subordinate to liens for taxes, shall be deemed satisfied	3601
and discharged.	3602

Sec. 323.74. (A) If a public auction is held for abandoned	3603
land pursuant to section 323.73 of the Revised Code, but the land	3604
is not sold at the public auction, the county board of revision	3605
may order the disposition of the abandoned land in accordance with	3606
division (B) or (C) of this section.	3607

(B) The abandoned land offered for sale at a public auction	3608
as described in section 323.73 of the Revised Code, but not sold	3609
at the auction, may be offered~~, at the discretion of the county~~	3610
~~board of revision, at a subsequent public auction occurring within~~	3611
~~sixty days after the public auction at which it first was offered~~	3612
for sale in any usual and customary manner by the sheriff as	3613
otherwise provided by law. The subsequent public auction ~~shall~~may	3614
be held in the same manner as the public auction was held under	3615
section 323.73 of the Revised Code, but the minimum bid at an	3616
auction held under this division shall be the lesser of fifty per	3617
cent of fair market value of the abandoned land as currently shown	3618
by the county auditor's latest valuation, or the sum of the	3619
impositions against the abandoned land plus the costs apportioned	3620
to the land under section 323.75 of the Revised Code. Notice of	3621
any subsequent sale pursuant to this section may be given in the	3622
original notice of sale listing the time, date, and place of the	3623
subsequent sale.	3624

(C) Upon certification from the sheriff that abandoned land	3625
was offered for sale at a public auction as described in section	3626
323.73 of the Revised Code but was not purchased, a community	3627
development organization or any school district, municipal	3628
corporation, county, or township in which the land is located may	3629
~~file a petition with the county board of revision for transfer of~~	3630
~~the~~request that title to the land be transferred to the community	3631
development organization, school district, municipal corporation,	3632
county, or township at the time described in this division. The	3633
~~board must receive the petition~~request shall be delivered to the	3634
board of revision at any time from the date the complaint for	3635
foreclosure is filed under section 323.69 of the Revised Code, but	3636
not later than sixty days after the date on which the land was	3637
first offered for sale. The ~~petition~~request shall include a	3638
representation that the ~~petitioner will commence~~organization,	3639
district, or political subdivision, not later than thirty days	3640
after receiving legal title to the abandoned land, will begin	3641
basic exterior improvements that will protect the land from	3642
further unreasonable deterioration. The improvements shall	3643
include, but are not limited to, the removal of trash and refuse	3644
from the exterior of the premises and the securing of open,	3645
vacant, or vandalized areas on the exterior of the premises. The	3646
representation shall be deemed to have been given if the notice is	3647
supplied by an electing subdivision as defined in section 5722.01	3648
of the Revised Code.	3649

(D) The county board of revision, ~~by resolution, may certify~~	3650
~~to the sheriff that it has entered an~~upon any adjudication of	3651
foreclosure and forfeiture against the abandoned land ~~and~~, may	3652
order the sheriff to dispose of the abandoned land as prescribed	3653
in ~~this division~~sections 323.65 to 323.79 of the Revised Code.	3654
The order by the board shall include instructions to the sheriff	3655
to transfer the land to the specified community development	3656
organization, school district, municipal corporation, county, or	3657
township after payment of the costs of disposing of the abandoned	3658
land pursuant to section 323.75 of the Revised Code or, if any	3659
negotiated price has been agreed to between the county treasurer	3660
and the community development organization, school district,	3661
municipal corporation, county, or township, after payment of that	3662
negotiated price as certified by the board to the sheriff.	3663

(E) Upon receipt of ~~a certification and~~ payment under this	3664
section, the sheriff shall convey by sheriff's deed the ~~owner's~~	3665
fee simple interest in, and to, the abandoned land. If the	3666
abandoned land is transferred pursuant to division (D) of this	3667
section and the county treasurer reasonably determines that the	3668
transfer will result in the property being occupied, the county	3669
treasurer may waive, but is not required to waive, some or all of	3670
the impositions against the abandoned land or costs apportioned to	3671
the land under section 323.75 of the Revised Code ~~if the county~~	3672
~~treasurer determines, in the treasurer's reasonable discretion,~~	3673
~~that the transfer of the abandoned property will result in the~~	3674
~~property being occupied~~.	3675

(F) Upon a transfer under this section, all liens for taxes	3676
due at the time the deed of the property is conveyed to a	3677
purchaser or transferred to a community development organization,	3678
school district, municipal corporation, county, or township, and	3679
liens subordinate to liens for taxes, shall be deemed satisfied	3680
and discharged.	3681

(G) Any parcel that has been advertised and offered for sale	3682
pursuant to foreclosure proceedings and has not sold for want of	3683
bidders or been otherwise transferred under sections 323.65 to	3684
323.79 of the Revised Code shall be forfeited or otherwise	3685
disposed of in the same manner as lands under section 323.25 or	3686
5721.18 or Chapter 5723. of the Revised Code.	3687

Sec. 323.75. (A) The county treasurer or county prosecuting	3688
attorney shall apportion the costs of the proceedings with	3689
respect to abandoned lands offered for sale at a public auction	3690
held pursuant to section 323.73 or 323.74 of the Revised Code	3691
among those lands ~~either~~according to actual identified costs,	3692
equally, or in proportion to the fair market values of the lands.	3693
The costs of the proceedings include the costs of conducting the	3694
title search, notifying record owners or other persons required	3695
to be notified of the pending sale, advertising the sale, and any	3696
other costs incurred by the county board of revision, county	3697
treasurer, county auditor, clerk of court, prosecuting attorney,	3698
or county sheriff in performing their duties under sections	3699
323.65 to ~~323.78~~323.79 of the Revised Code.	3700

(B) All costs assessed in connection with proceedings under	3701
sections 323.65 to ~~323.78~~323.79 of the Revised Code may be paid	3702
asafter they are incurred, as follows:	3703

(1) If the abandoned land in question is purchased at public	3704
auction, from the purchaser of the abandoned land;	3705

(2) In the case of abandoned land transferred to a community	3706
development organization, school district, municipal corporation,	3707
county, or township ~~pursuant to division (D) of~~under section	3708
323.74 of the Revised Code, from either of the following:	3709

(a) ~~From~~At the discretion of the county treasurer, in whole	3710
or in part from the delinquent tax and assessment collection fund	3711
created under section 321.261 of the Revised Code, in which case	3712
the amount shall be a prior charge to the fund before its equal	3713
allocation between the county treasurer and prosecuting attorney;	3714

(b) ~~In the reasonable discretion of the county treasurer,~~	3715
~~from~~From the community development organization, school district,	3716
municipal corporation, county, or township, whichever is	3717
applicable~~, by mutual agreement between the organization,~~	3718
~~municipal corporation, county, or township and the treasurer~~.	3719

(3) If the abandoned land in question is transferred to a	3720
certificate holder, from the certificate holder.	3721

(C) If a parcel of abandoned land is sold or otherwise	3722
transferred pursuant to sections 323.65 to ~~323.78~~323.79 of the	3723
Revised Code, the officer who conducted the sale or made the	3724
transfer, the prosecuting attorney, or the county treasurer may	3725
collect a recording fee from the purchaser or transferee of the	3726
parcel at the time of the sale or transfer and shall prepare the	3727
deed conveying title to the parcel or execute the deed prepared by	3728
the board for that purpose. That officer or the prosecuting	3729
attorney or treasurer is authorized to record on behalf of that	3730
purchaser or transferee the deed conveying title to the parcel,	3731
notwithstanding that the deed may not actually have been	3732
delivered to the purchaser or transferee prior to the recording	3733
of the deed. Receiving title to a parcel under sections 323.65 to	3734
323.79 of the Revised Code constitutes the transferee's consent	3735
to an officer, prosecuting attorney, or county treasurer to file	3736
the deed to the parcel for recording. Nothing in this division	3737
shall be construed to require an officer, prosecuting attorney,	3738
or treasurer to file a deed or to relieve a transferee's	3739
obligation to file a deed. Upon confirmation of that sale or	3740
transfer, the deed shall be deemed delivered to the purchaser or	3741
transferee of the parcel.	3742

Sec. 323.76. Upon the sale of abandoned land at public	3743
auction pursuant to section 323.73 or 323.74 of the Revised Code,	3744
or upon the county board of revision's order to the sheriff to	3745
transfer abandoned land to a community development organization,	3746
school district, municipal corporation, county, or township	3747
~~pursuant to division (D) of~~under section 323.74 of the Revised	3748
Code, any common law or statutory right of redemption shall	3749
forever terminate upon the occurrence of whichever of the	3750
following is applicable:	3751

(A) In the case of a sale of the land at public auction, upon	3752
the order of confirmation of the sale by ~~resolution of~~ the county	3753
board of revision and the filing of ~~a copy of the resolution~~such	3754
order with the clerk of court, who shall enter it upon the	3755
journal of the court or a separate journal;	3756

(B) In the case of a transfer of the land to a community	3757
development organization, school district, municipal corporation,	3758
county, or township ~~pursuant to division (D) of~~under section	3759
323.74 of the Revised Code, upon the filing with the clerk of	3760
court ~~of a copy of the resolution of~~an order to transfer the	3761
parcel based on the adjudication of foreclosure by the county	3762
board of revision ~~certifying the entry of an adjudication of~~	3763
~~foreclosure and forfeiture of the land and of the order to~~	3764
ordering the sheriff to transfer the land in fee simple to the	3765
community development organization, school district, municipal	3766
corporation, county, or township pursuant to such adjudication,	3767
which the clerk shall enter upon the journal of the court or a	3768
separate journal;	3769

(C)(1) In the case of a transfer of the land to a certificate	3770
holder or county land reutilization corporation pursuant to	3771
division (G) of section 323.73 of the Revised Code, upon the	3772
filing with the clerk of court ~~of a copy of~~ the county board of	3773
revision's order to the sheriff to execute a deed to the	3774
certificate holder or corporation based on the adjudication of	3775
foreclosure, which the clerk shall enter upon the journal of the	3776
court or a separate journal;	3777

(2) In the case of an adjudication of foreclosure in which a	3778
court or board of revision has included in its adjudication decree	3779
that the alternative redemption period authorized in section	3780
323.78 of the Revised Code applies, then upon the expiration of	3781
such alternative redemption period.	3782

Sec. 323.77. (A) As used in this section, "electing	3783
subdivision" has the same meaning as in section 5722.01 of the	3784
Revised Code.	3785

(B) At any time from the date the complaint for foreclosure	3786
is filed under section 323.69 of the Revised Code, but not later	3787
than sixty days after the date on which the land was first offered	3788
for sale, an electing subdivision or a county land reutilization	3789
corporation may give the county treasurer, prosecuting attorney,	3790
or board of revision notice in writing that it seeks to acquire	3791
any parcel of abandoned land, identified by parcel number, from	3792
the abandoned land list ~~compiled by the county treasurer pursuant~~	3793
~~to division (A) of section 323.67 of the Revised Code~~. If any	3794
such parcel of abandoned land identified under this section is	3795
offered for sale pursuant to section 323.73 of the Revised Code,	3796
but is not sold for want of a minimum bid, the electing	3797
subdivision or a county land reutilization corporation that	3798
identified that parcel of abandoned land shall be deemed to have	3799
appeared at the sale and submitted the winning bid at the	3800
auction, and the parcel of abandoned land shall be sold to the	3801
electing subdivision or corporation for no consideration other	3802
than the costs prescribed in section 323.75 of the Revised Code	3803
or those costs to which the electing subdivision or corporation	3804
and the county treasurer mutually agree. The conveyance shall be	3805
confirmed, and any common law or statutory right of redemption	3806
forever terminated, upon the filing with the clerk of court ~~of a~~	3807
~~copy of the resolution of~~the order of confirmation based on the	3808
adjudication of foreclosure by the county board of revision	3809
~~certifying the entry of an adjudication of foreclosure and~~	3810
~~forfeiture of the land and the order to the sheriff to convey the~~	3811
~~land in fee simple to the electing subdivision~~, which the clerk	3812
shall enter upon the journal of the court or a separate journal.	3813

If a county land reutilization corporation and an electing	3814
subdivision both request to acquire the parcel, the electing	3815
subdivision shall have priority to acquire the parcel.	3816
Notwithstanding its prior notice to the county treasurer under	3817
this section that it seeks to acquire the parcel of abandoned	3818
land, if a county land reutilization corporation has also	3819
requested to acquire the parcel, the electing subdivision may	3820
withdraw the notice before confirmation of the conveyance, in	3821
which case the parcel shall be conveyed to the county land	3822
reutilization corporation.	3823

Sec. 323.78. Notwithstanding anything in Chapters 323.,	3824
5721., and 5723. of the Revised Code, if the county treasurer in	3825
any petition for foreclosure elects to invoke the alternative	3826
redemption period, then upon any adjudication of foreclosure by	3827
any court or the board of revision in any proceeding under	3828
section 323.25, sections 323.65 to 323.79, or section 5721.18 of	3829
the Revised Code, the following apply:	3830

(A) The petition shall assert, and any notice of final	3831
hearing shall include, that upon foreclosure of the parcel, the	3832
equity of redemption in any parcel by its owner shall be forever	3833
terminated, and after the expiration of the alternative	3834
redemption period, that the parcel thereafter may be sold at	3835
sheriff's sale either by itself or together with other parcels as	3836
permitted by law; or that the parcel may, by order of the court or	3837
board of revision, be transferred directly to a municipal	3838
corporation, township, county, school district, or county land	3839
reutilization corporation without appraisal and without a sale,	3840
free and clear of all impositions and any other liens on the	3841
property, which shall be deemed forever satisfied and discharged.	3842

(B) After the expiration of the alternative redemption period	3843
following an adjudication of foreclosure, by order of the court or	3844
board of revision, any equity of redemption is forever	3845
extinguished, and the parcel may be transferred individually or	3846
in lots with other tax-foreclosed properties to a municipal	3847
corporation, township, county, school district, or county land	3848
reutilization corporation without appraisal and without a sale,	3849
upon which all impositions and any other liens subordinate to	3850
liens for impositions due at the time the deed to the property is	3851
conveyed to a purchaser or transferred to a community development	3852
organization, county land reutilization corporation, municipal	3853
corporation, county, township, or school district, shall be deemed	3854
satisfied and discharged. Other than the order of the court or	3855
board of revision so ordering the transfer of the parcel, no	3856
further act of confirmation or other order shall be required for	3857
such a transfer, or for the extinguishment of any right of	3858
redemption.	3859

(C) Upon the expiration of the alternative redemption period	3860
in cases to which the alternative redemption period has been	3861
ordered, if no community development organization, county land	3862
reutilization corporation, municipal corporation, county,	3863
township, or school district has requested title to the parcel,	3864
the court or board of revision may order the property sold as	3865
otherwise provided in Chapters 323. and 5721. of the Revised	3866
Code, and, failing any bid at any such sale, the parcel shall be	3867
forfeited to the state and otherwise disposed of pursuant to	3868
Chapter 5723. of the Revised Code.	3869

~~Sec. 323.78.~~ Sec. 323.79. Any party to any proceeding instituted	3870
pursuant to sections 323.65 to ~~323.78~~323.79 of the Revised Code	3871
who is aggrieved in any of the proceedings of the county board of	3872
revision under those sections may file an appeal in the court of	3873
common pleas pursuant to Chapters 2505. and 2506. of the Revised	3874
Code upon a final order of foreclosure and forfeiture by the	3875
board. A final order of foreclosure and forfeiture occurs upon	3876
confirmation of any sale or upon confirmation of any conveyance or	3877
transfer to a certificate holder, community development	3878
organization, county land reutilization corporation organized	3879
under Chapter 1724. of the Revised Code, municipal corporation,	3880
county, or township pursuant to sections 323.65 to ~~323.78~~323.79	3881
of the Revised Code. An appeal as provided in this section shall	3882
proceed as an appeal de novo and may include issues raised or	3883
adjudicated in the proceedings before the county board of	3884
revision, as well as other issues that are raised for the first	3885
time on appeal and that are pertinent to the abandoned land that	3886
is the subject of those proceedings.	3887

An appeal shall be filed not later than fourteen days after	3888
the date on which the order of confirmation of the sale or of the	3889
conveyance or transfer to a certificate holder, community	3890
development organization, county land reutilization corporation,	3891
municipal corporation, county, or township is filed with and	3892
journalized by the clerk of court. The court does not have	3893
jurisdiction to hear any appeal filed after the expiration of that	3894
fourteen-day period. If the fourteenth day after the date on which	3895
the confirmation is filed with the clerk of court falls upon a	3896
weekend or official holiday during which the court is closed, then	3897
the filing shall be made on the next day the court is open for	3898
business.	3899

Sec. 715.26. Any municipal corporation may:

3900

(A) Regulate the erection of buildings or other structures	3901
and the sanitary condition thereof, the repair of, alteration in,	3902
and addition to buildings or other structures;	3903

(B) Provide for the inspection of buildings or other	3904
structures and for the removal and repair of insecure, unsafe, or	3905
structurally defective buildings or other structures under this	3906
section or section 715.261 of the Revised Code. At least thirty	3907
days prior to the removal or repair of any insecure, unsafe, or	3908
structurally defective building, the municipal corporation, or its	3909
agent pursuant to an agreement entered into under division (E) of	3910
section 715.261 of the Revised Code, shall give notice by	3911
certified mail of its intention with respect to such removal or	3912
repair to the holders of legal or equitable liens of record upon	3913
the real property on which such building is located and to owners	3914
of record of such property. The owners of record of such property	3915
or the holders of liens of record upon such property may enter	3916
into an agreement with the municipal corporation, or a county land	3917
reutilization corporation organized under Chapter 1724. of the	3918
Revised Code that is serving as the municipal corporation's agent,	3919
to perform the removal or repair of the insecure, unsafe, or	3920
structurally defective building. If an emergency exists, as	3921
determined by the municipal corporation, notice may be given other	3922
than by certified mail and less than thirty days prior to such	3923
removal or repair. If for any reason notice is not given, the lien	3924
provided for in section 715.261 of the Revised Code as a result of	3925
such removal or repair is valid but shall be subordinate to any	3926
liens of prior record. If notice is provided in accordance with	3927
this section, a lien under section 715.261 of the Revised Code	3928
for such removal or repair is effective on the date the municipal	3929
corporation or county land reutilization corporation incurred	3930
expenses in such removal or repair.	3931

(C) Require, regulate, and provide for the numbering and	3932
renumbering of buildings by the owners or occupants thereof or at	3933
the expense of such municipal corporation;	3934

(D) Provide for the construction, erection, operation of, and	3935
placing of elevators, stairways, and fire escapes in and upon	3936
buildings;	3937

(E) Contract for the services of an electrical safety	3938
inspector, as defined in section 3783.01 of the Revised Code, to	3939
conduct inspections of electrical installations within the	3940
municipal corporation;	3941

(F) Whenever a policy or policies of insurance are in force	3942
providing coverage against the peril of fire on a building or	3943
structure and the loss agreed to between the named insured or	3944
insureds and the company or companies is more than five thousand	3945
dollars and equals or exceeds sixty per cent of the aggregate	3946
limits of liability on all fire policies covering the building or	3947
structure on the property, accept security payments and follow the	3948
procedures of divisions (C) and (D) of section 3929.86 of the	3949
Revised Code.	3950

Sec. 715.261. (A) As used in this section, "total cost"	3951
means any costs incurred due to the use of employees, materials,	3952
or equipment of the municipal corporation or its agent pursuant to	3953
division (E) of this section, any costs arising out of contracts	3954
for labor, materials, or equipment, and costs of service of notice	3955
or publication required under this section.	3956

(B) A municipal corporation or its agent pursuant to division	3957
(E) of this section may collect the total cost of removing,	3958
repairing, or securing insecure, unsafe, structurally defective,	3959
abandoned, deserted, or open and vacant buildings or other	3960
structures, of making emergency corrections of hazardous	3961
conditions, or of abating any nuisance by any of the following	3962
methods:	3963

(1) The clerk of the legislative authority of the municipal	3964
corporation or its agent pursuant to division (E) of this section	3965
may certify the total costs, together with a proper description of	3966
the lands, to the county auditor who shall place the costs upon	3967
the tax list and duplicate. The costs are a lien upon such lands	3968
from and after the date ~~of entry~~the costs were incurred. The	3969
costs shall be collected as other taxes and returned to the	3970
municipal corporation or its agent pursuant to division (E) of	3971
this section, as directed by the clerk of the legislative	3972
authority in the certification of the total costs or in an	3973
affidavit from the agent delivered to the county auditor or	3974
county treasurer. The placement of the costs on the tax list and	3975
duplicate relates back to, and is effective in priority, as of the	3976
date the costs were incurred, provided that the municipal	3977
corporation or its agent pursuant to division (E) of this section	3978
certifies the total costs within one year from the date the costs	3979
were incurred.	3980

(2) The municipal corporation or its agent pursuant to	3981
division (E) of this section may commence a civil action to	3982
recover the total costs from the owner.	3983

(C) This section applies to any action taken by a municipal	3984
corporation, or its agent pursuant to division (E) of this	3985
section, pursuant to section 715.26 of the Revised Code or	3986
pursuant to Section 3 of Article XVIII, Ohio Constitution.	3987

(D) A municipal corporation or its agent pursuant to division	3988
(E) of this section shall not certify to the county auditor for	3989
placement upon the tax list and duplicate the cost of any action	3990
that it takes under division (B) of this section if the action is	3991
taken on land that has been forfeited to this state for delinquent	3992
taxes, unless the owner of record redeems the land.	3993

(E) A municipal corporation may enter into an agreement with	3994
a county land reutilization corporation organized under Chapter	3995
1724. of the Revised Code wherein the county land reutilization	3996
corporation agrees to act as the agent of the municipal	3997
corporation in connection with removing, repairing, or securing	3998
insecure, unsafe, structurally defective, abandoned, deserted, or	3999
open and vacant buildings or other structures, making emergency	4000
corrections of hazardous conditions, or abating any nuisance,	4001
including high weeds, overgrown brush, and trash and debris from	4002
vacant lots. The total costs of such actions may be collected by	4003
the corporation pursuant to division (B) of this section, and	4004
shall be paid to the corporation if it paid or incurred such	4005
costs and has not been reimbursed.	4006

(F) In the case of the lien of a county land reutilization	4007
corporation that is the agent of a municipal corporation, a	4008
notation shall be placed on the tax list and duplicate showing	4009
the amount of the lien ascribed specifically to the agent's total	4010
costs. The agent has standing to pursue a separate cause of action	4011
for money damages to satisfy the lien or pursue a foreclosure	4012
action in a court of competent jurisdiction or with the board of	4013
revision to enforce the lien without regard to occupancy. For	4014
purposes of a foreclosure proceeding by the county treasurer for	4015
delinquent taxes, this division does not affect the lien	4016
priority as between a county land reutilization corporation and	4017
the county treasurer, but the corporation's lien is superior to	4018
the lien of any other lienholder of the property. As to a direct	4019
action by a county land reutilization corporation, the lien for	4020
the taxes, assessment, charges, costs, penalties, and interest	4021
on the tax list and duplicate is in all cases superior to the	4022
lien of a county land reutilization corporation, whose lien for	4023
total costs shall be next in priority as against all other	4024
interests, except as provided in division (G) of this section.	4025

(G) A county land reutilization corporation acting as an	4026
agent of a municipal corporation under an agreement under this	4027
section may, with the county treasurer's consent, petition the	4028
court or board of revision with jurisdiction over an action	4029
undertaken under division (F) of this section pleading that the	4030
lien of the corporation, as agent, for the total costs shall be	4031
superior to the lien for the taxes, assessments, charges, costs,	4032
penalties, and interest. If the court or board of revision	4033
determines that the lien is for total costs paid or incurred by	4034
the corporation as such an agent, and that subordinating the lien	4035
for such taxes and other impositions to the lien of the	4036
corporation promotes the expeditious abatement of public	4037
nuisances, the court or board may order the lien for the taxes and	4038
other impositions to be subordinate to the corporation's lien. The	4039
court or board may not subordinate the lien for taxes and other	4040
such impositions to any other liens.	4041

Sec. 1724.01. (A) As used in this chapter:

4042

(1) "Economic development corporation" means a corporation	4043
organized for the purposes described in division (B)(1) of this	4044
section.	4045

(2) "County land reutilization corporation" means a	4046
corporation organized for the purposes described in division	4047
(B)(2) of this section.	4048

(B) A corporation not for profit may be organized in the	4049
manner provided in section 1702.04 of the Revised Code, and as	4050
provided in sections 1724.01 to 1724.09~~, inclusive,~~ of the Revised	4051
Code, for the ~~sole purpose of advancing~~purposes of:	4052

(1) Advancing, encouraging, and promoting the industrial,	4053
economic, commercial, and civic development of a community or	4054
area; or	4055

(2)(a) Facilitating the reclamation, rehabilitation, and	4056
reutilization of vacant, abandoned, tax-foreclosed, or other real	4057
property within the county for whose benefit the corporation is	4058
being organized, but not limited to the purposes described in	4059
division (A) of this section;	4060

(b) Efficiently holding and managing vacant, abandoned,	4061
tax-foreclosed, or other real property pending its reclamation,	4062
rehabilitation, and reutilization;	4063

(c) Assisting governmental entities and other nonprofit or	4064
for-profit persons to assemble, clear, and clear the title of	4065
property described in this division in a coordinated manner; or	4066

(d) Promoting economic and housing development in the county	4067
or region.	4068

Sec. 1724.02. In furtherance of the purposes set forth in	4069
section 1724.01 of the Revised Code, the corporation shall have	4070
the following powers:	4071

(A)(1) To borrow money for any of the purposes of the	4072
corporation~~; to issue therefor~~by means of loans, lines of credit,	4073
or any other financial instruments or securities, including the	4074
issuance of its bonds, debentures, notes, or other evidences of	4075
indebtedness, whether secured or unsecured, and to secure the same	4076
by mortgage, pledge, deed of trust, or other lien on its property,	4077
franchises, rights, and privileges of every kind and nature or any	4078
part thereof or interest therein; and	4079

(2) If the corporation is a county land reutilization	4080
corporation, the corporation may request, by resolution:	4081

(a) That the board of county commissioners of the county	4082
served by the corporation pledge a specifically identified source	4083
or sources of revenue pursuant to division (C) of section 307.78	4084
of the Revised Code as security for such borrowing by the	4085
corporation; and	4086

(b)(i) If the land subject to reutilization is located within	4087
an unincorporated area of the county, that the board of county	4088
commissioners issue notes under section 307.082 of the Revised	4089
Code for the purpose of constructing public infrastructure	4090
improvements and take other actions as the board determines are in	4091
the interest of the county and are authorized under sections	4092
5709.78 to 5709.81 of the Revised Code or bonds or notes under	4093
section 5709.81 of the Revised Code for the refunding purposes set	4094
forth in that section; or	4095

(ii) If the land subject to reutilization is located within	4096
the corporate boundaries of a municipal corporation, that the	4097
municipal corporation issue bonds for the purpose of constructing	4098
public infrastructure improvements and take such other actions as	4099
the municipal corporation determines are in its interest and are	4100
authorized under sections 5709.40 to 5709.43 of the Revised Code.	4101

(B) To make loans to any person, firm, partnership,	4102
corporation, joint stock company, association, or trust, and to	4103
establish and regulate the terms and conditions with respect to	4104
any such loans; provided ~~the~~that an economic development	4105
corporation shall not approve any application for a loan unless	4106
and until the person applying for said loan shows that the person	4107
has applied for the loan through ordinary banking or commercial	4108
channels and that the loan has been refused by at least one bank	4109
or other financial institution;. Nothing in this division shall	4110
preclude a county land reutilization corporation from making	4111
revolving loans to community development corporations or groups	4112
for the purposes contained in the corporation's plan under section	4113
1724.10 of the Revised Code.	4114

(C) To purchase, receive, hold, manage, lease,	4115
lease-purchase, or otherwise acquire and to sell, convey,	4116
transfer, lease, sublease, or otherwise dispose of real and	4117
personal property, together with such rights and privileges as may	4118
be incidental and appurtenant thereto and the use thereof,	4119
including but not restricted to, any real or personal property	4120
acquired by the corporation from time to time in the satisfaction	4121
of debts or enforcement of obligations;, and to enter into	4122
contracts with third parties, including the federal government,	4123
the state, any political subdivision, or any other entity.	4124

(D) To acquire the good will, business, rights, real and	4125
personal property, and other assets, or any part thereof, or	4126
interest therein, of any persons, firms, partnerships,	4127
corporations, joint stock companies, associations, or trusts, and	4128
to assume, undertake, or pay the obligations, debts, and	4129
liabilities of any such person, firm, partnership, corporation,	4130
joint stock company, association, or trust; to acquire, reclaim,	4131
manage, or contract for the management of improved or unimproved	4132
and underutilized real estate for the purpose of constructing	4133
industrial plants or, other business establishments, or housing	4134
thereon, or causing the same to occur, for the purpose of	4135
assembling and enhancing utilization of the real estate, or for	4136
the purpose of disposing of such real estate to others in whole	4137
or in part for the construction of industrial plants or, other	4138
business establishments, or housing; and to acquire, reclaim,	4139
manage, contract for the management of, construct or reconstruct,	4140
alter, repair, maintain, operate, sell, convey, transfer, lease,	4141
sublease, or otherwise dispose of industrial plants or, business	4142
establishments;, or housing.	4143

(E) To acquire, subscribe for, own, hold, sell, assign,	4144
transfer, mortgage, pledge, or otherwise dispose of the stock,	4145
shares, bonds, debentures, notes, or other securities and	4146
evidences of interest in, or indebtedness of, any person, firm,	4147
corporation, joint stock company, association, or trust, and while	4148
the owner or holder thereof, to exercise all the rights, powers,	4149
and privileges of ownership, including the right to vote therein;,	4150
provided that no tax revenue, if any, received by a community	4151
improvement corporation shall be used for such acquisition or	4152
subscription.	4153

(F) To mortgage, pledge, or otherwise encumber any property	4154
acquired pursuant to the powers contained in divisions (C), (D),	4155
or (E) of this section;.	4156

(G) Nothing in this section shall limit the right of a	4157
community improvement corporation to become a member of or a	4158
stockholder in ~~an improvement~~a corporation formed under Chapter	4159
1726. of the Revised Code;.	4160

(H) To serve as an agent for grant applications and for the	4161
administration of grants;, or to make applications as principal	4162
for grants for county land reutilization corporations.	4163

(I) To exercise the powers enumerated under Chapter 5722. of	4164
the Revised Code on behalf of a county that organizes or contracts	4165
with a county land reutilization corporation.	4166

(J) To engage in code enforcement and nuisance abatement,	4167
including, but not limited to, cutting grass and weeds, boarding	4168
up vacant or abandoned structures, and demolishing condemned	4169
structures on properties that are subject to a delinquent tax or	4170
assessment lien, or property for which a municipal corporation or	4171
township has contracted with a county land reutilization	4172
corporation to provide code enforcement or nuisance abatement	4173
assistance.	4174

(K) To charge fees or exchange in-kind goods or services for	4175
services rendered to political subdivisions and other persons or	4176
entities for whom services are rendered.	4177

(L) To employ and provide compensation for an executive	4178
director who shall manage corporate operations and employ others	4179
for the benefit of the corporation as approved and funded by the	4180
board of directors. No employee of the corporation is or shall be	4181
deemed to be an employee of the political subdivision for whose	4182
benefit the corporation is organized solely because the employee	4183
is employed by the corporation;	4184

(M) To purchase tax certificates at auction, negotiated sale,	4185
or from a third party who purchased and is a holder of one or more	4186
tax certificates issued pursuant to sections 5721.30 to 5721.43	4187
of the Revised Code;	4188

(N) To be assigned a mortgage on real property from a	4189
mortgagee in lieu of acquiring such real property subject to a	4190
mortgage.	4191

(O) To do all acts and things necessary or convenient to	4192
carry out the purposes of section 1724.01 of the Revised Code and	4193
the powers especially created for a community improvement	4194
corporation in Chapter 1724. of the Revised Code, including, but	4195
not limited to, contracting with the federal government, the state	4196
or any political subdivision, and any other party, whether	4197
nonprofit or for-profit. Notwithstanding all other provisions of	4198
the Revised Code, a community improvement corporation shall not be	4199
subject to any public bidding requirements applicable to the state	4200
or any political subdivisions, including, but not limited to, the	4201
requirements of section 307.86 of the Revised Code.	4202

The powers enumerated in this chapter shall not be construed	4203
to limit the general powers of a community improvement	4204
corporation. The powers granted under this chapter are in addition	4205
to those powers granted by any other chapter of the Revised Code.	4206

Sec. 1724.03. (A) After the articles of incorporation have	4207
been filed, and at the first meeting of the board of directors of	4208
a county land reutilization corporation, the board shall adopt	4209
regulations for the government of the corporation, the conduct of	4210
its affairs, and the management of its property, consistent with	4211
law and the articles. The content of the regulations shall be	4212
governed by section 1702.11 of the Revised Code to the extent not	4213
inconsistent with this chapter.	4214

(B) The board of directors of a county land reutilization	4215
corporation shall be composed of the county treasurer and at least	4216
two of the members of the board of county commissioners. A county	4217
treasurer and the county commissioners may appoint a	4218
representative, as a director of the corporation, to act for the	4219
officer at any of the meetings of the corporation. Except as may	4220
otherwise be authorized by the regulations of the corporation, all	4221
members of the board of directors shall serve without	4222
compensation, but shall be reimbursed for actual and necessary	4223
expenses.	4224

Sec. 1724.04. ~~When~~After an election by a county under	4225
section 5722.02 of the Revised Code to adopt and implement the	4226
procedures set forth in sections 5722.02 to 5722.15 of the Revised	4227
Code, the county may organize a county land reutilization	4228
corporation under this chapter and Chapter 1702. of the Revised	4229
Code for the purpose of exercising the powers granted to a county	4230
under Chapter 5722. of the Revised Code. The county treasurer of	4231
the county for the benefit of which the corporation is being	4232
organized shall be the incorporator of the county land	4233
reutilization corporation. The form of the articles of	4234
incorporation of the corporation shall be approved by resolution	4235
of the board of county commissioners of the county.	4236

When the articles of incorporation of any community	4237
improvement corporation, or any amendment, amended articles,	4238
merger, or consolidation which provides for the creation of such a	4239
corporation, are deposited for filing and recording in the office	4240
of the secretary of state, the secretary of state shall submit	4241
them to the attorney general for examination. If such articles,	4242
amendment, amended articles, merger, or consolidation, are found	4243
by the attorney general to be in accordance with Chapter 1724. of	4244
the Revised Code, and not inconsistent with the constitution and	4245
laws of the United States and of this state, hethe attorney	4246
general shall endorse thereon ~~his~~the attorney general's approval	4247
and deliver them to the secretary of state, who shall file and	4248
record them pursuant to section 1702.07 of the Revised Code.	4249

Sec. 1724.05. Each community improvement corporation shall	4250
prepare an annual financial report that conforms to rules	4251
prescribed by the auditor of state pursuant to section 117.20 of	4252
the Revised Code, that is prepared according to generally accepted	4253
accounting principles, and that is certified by the board of	4254
~~trustees~~directors of the corporation or its treasurer or other	4255
chief fiscal officer to the best knowledge and belief of those	4256
persons certifying the report. The financial report shall be filed	4257
with the auditor of state within one hundred twenty days	4258
following the last day of the corporation's fiscal year, unless	4259
the auditor of state extends that deadline. The auditor of state	4260
may establish terms and conditions for granting any extension of	4261
that deadline.	4262

Each community improvement corporation shall submit to audits	4263
by the auditor of state, the scope and frequency of which shall	4264
be in accordance with section 117.11 of the Revised Code as if the	4265
corporation were a public office subject to that section. However,	4266
a community improvement corporation may request in accordance with	4267
section 115.56 of the Revised Code, as if the corporation were a	4268
public office subject to that section, the performance of any of	4269
those audits by an independent certified public accountant or firm	4270
of certified public accountants.	4271

The auditor of state is authorized to receive and file the	4272
annual financial reports required by this section and the reports	4273
of all audits performed in accordance with this section. The	4274
auditor of state shall analyze those annual financial reports and	4275
the reports of those audits to determine whether the activities of	4276
~~the~~a community improvement corporation involved are in accordance	4277
with this chapter.	4278

Sec. 1724.07. In the event of any voluntary or involuntary	4279
dissolution, liquidation, or failure to reinstate the articles	4280
after cancellation of the corporation, any remaining assets shall	4281
be applied as follows:	4282

(A) In the case of an economic development corporation, to	4283
such civic projects or public charitable purposes in the community	4284
or area as may be determined by the ~~trustees~~directors with the	4285
approval of the court of common pleas of the county wherein the	4286
corporation has its principal place of business;	4287

(B) In the case of a county land reutilization corporation,	4288
as determined by the board of county commissioners with the	4289
written approval of the county treasurer. Pending the	4290
determination, the remaining assets shall be transferred to the	4291
general fund of the county to be held and accounted for in a	4292
separate account until applied as determined by the board.	4293

Sec. 1724.10. (A) A community improvement corporation may be	4294
designated by:	4295

(1) By a county, one or more townships, one or more municipal	4296
corporations, two or more adjoining counties, or any combination	4297
of the foregoing as the agency of each such political subdivision	4298
for the industrial, commercial, distribution, and research	4299
development in such political subdivision when the legislative	4300
authority of such political subdivision has determined that the	4301
policy of the political subdivision is to promote the health,	4302
safety, morals, and general welfare of its inhabitants through the	4303
designation of a community improvement corporation as such agency;	4304

(2) Solely by a county as the agency for the reclamation,	4305
rehabilitation, and reutilization of vacant, abandoned,	4306
tax-foreclosed, or other real property in the county;	4307

(3) By any political subdivision as the agency for the	4308
reclamation, rehabilitation, and reutilization of vacant,	4309
abandoned, tax-foreclosed, or other real property within the	4310
political subdivision if the subdivision enters into an agreement	4311
with the community improvement corporation that is the agency of a	4312
county, under division (A)(2) of this section, designating the	4313
corporation as the agency of the political subdivision. ~~Such~~	4314
~~designation~~	4315

(B) Designations under this section shall be made by the	4316
legislative authority of the political subdivision by resolution	4317
or ordinance. Any political subdivision which has designated a	4318
community improvement corporation as such agency under this	4319
section may enter into an agreement with it to provide any one or	4320
more of the following:	4321

~~(A)~~(1) That the community improvement corporation shall	4322
prepare a plan for the political subdivision of industrial,	4323
commercial, distribution, and research development, or of	4324
reclamation, rehabilitation, and reutilization of vacant,	4325
abandoned, tax-foreclosed, or other real property, and such plan	4326
shall provide therein the extent to which the community	4327
improvement corporation shall participate as the agency of the	4328
political subdivision in carrying out such plan. Such plan shall	4329
be confirmed by the legislative authority of the political	4330
subdivision. A community improvement corporation may insure	4331
mortgage payments required by a first mortgage on any industrial,	4332
economic, commercial, or civic property for which funds have been	4333
loaned by any person, corporation, bank, or financial or lending	4334
institution upon such terms and conditions as the community	4335
improvement corporation may prescribe. A community improvement	4336
corporation may incur debt, mortgage its property acquired under	4337
this section or otherwise, and issue its obligations, for the	4338
purpose of acquiring, constructing, improving, and equipping	4339
buildings, structures, and other properties, and acquiring sites	4340
therefor, for lease or sale by the community improvement	4341
corporation in order to carry out its participation in such plan.	4342
~~Any~~Except as provided for in division (C) of section 307.78 of	4343
the Revised Code, any such debt shall be solely that of the	4344
corporation and shall not be secured by the pledge of any moneys	4345
received or to be received from any political subdivision. All	4346
revenue bonds issued under sections 1724.02 and 1724.10 of the	4347
Revised Code are lawful investments of banks, savings and loan	4348
associations, deposit guarantee associations, trust companies,	4349
trustees, fiduciaries, trustees or other officers having charge of	4350
sinking or bond retirement funds of municipal corporations and	4351
other subdivisions of the state, and of domestic insurance	4352
companies notwithstanding sections 3907.14 and 3925.08 of the	4353
Revised Code. Not less than two-fifths of the governing board of	4354
any ~~community improvement~~economic development corporation	4355
designated as the agency of one or more political subdivisions	4356
shall be composed of mayors, members of municipal legislative	4357
authorities, members of boards of township trustees, members of	4358
boards of county commissioners, or any other appointed or elected	4359
officers of such political subdivisions, provided that at least	4360
one officer from each political subdivision shall be a member of	4361
the governing board. Membership on the governing board of a	4362
community improvement corporation does not constitute the holding	4363
of a public office or employment within the meaning of sections	4364
731.02 and 731.12 of the Revised Code or any other section of the	4365
Revised Code. The governing board of a county land reutilization	4366
corporation shall be composed of the public officials set forth in	4367
section 1724.03 of the Revised Code. Membership on such governing	4368
boards shall not constitute an interest, either direct or	4369
indirect, in a contract or expenditure of money by any municipal	4370
corporation, township, county, or other political subdivision. No	4371
member of such governing boards shall be disqualified from holding	4372
any public office or employment, nor shall such member forfeit any	4373
such office or employment, by reason of ~~his~~ membership on the	4374
governing board of a community improvement corporation	4375
notwithstanding any law to the contrary.	4376

Actions taken under this section shall be in accordance with	4377
any applicable planning or zoning regulations.	4378

Any agreement entered into under this section may be amended	4379
or supplemented from time to time by the parties thereto.	4380

~~A community improvement~~An economic development corporation	4381
designated as the agency of a political subdivision under this	4382
section shall promote and encourage the establishment and growth	4383
in such subdivision of industrial, commercial, distribution, and	4384
research facilities. A county land reutilization corporation	4385
designated as the agency of a political subdivision in an	4386
agreement between a political subdivision and a corporation shall	4387
promote the reclamation, rehabilitation, and reutilization of	4388
vacant, abandoned, tax-foreclosed, or other real property in the	4389
subdivision.	4390

~~(B)~~(2) Authorization for the community improvement	4391
corporation to sell or to lease any lands or interests in lands	4392
owned by the political subdivision determined from time to time	4393
by the legislative authority thereof not to be required by such	4394
political subdivision for its purposes, for uses determined by	4395
the legislative authority as those that will promote the welfare	4396
of the people of the political subdivision, stabilize the	4397
economy, provide employment, ~~and~~ assist in the development of	4398
industrial, commercial, distribution, and research activities to	4399
the benefit of the people of the political subdivision ~~and~~, will	4400
provide additional opportunities for their gainful employment, or	4401
will promote the reclamation, rehabilitation, and reutilization	4402
of vacant, abandoned, tax-foreclosed, or other real property	4403
within the subdivision. The legislative authority shall specify	4404
the consideration for such sale or lease and any other terms	4405
thereof. Any determinations made by the legislative authority	4406
under this division shall be conclusive. The community improvement	4407
corporation acting through its officers and on behalf and as agent	4408
of the political subdivision shall execute the necessary	4409
instruments, including deeds conveying the title of the political	4410
subdivision or leases, to accomplish such sale or lease. Such	4411
conveyance or lease shall be made without advertising and receipt	4412
of bids. A copy of such agreement shall be recorded in the office	4413
of the county recorder of any county in which lands or interests	4414
in lands to be sold or leased are situated prior to the recording	4415
of a deed or lease executed pursuant to such agreement. The county	4416
recorder shall not charge ~~the same~~a county land reutilization	4417
corporation a fee as otherwise provided in section 317.32 of the	4418
Revised Code for the recording, indexing, or making of a certified	4419
copy ~~thereof as provided in section 317.32 of the Revised Code~~or	4420
for the filing of any instrument by a county land reutilization	4421
corporation consistent with its public purposes.	4422

~~(C)~~(3) That the political subdivision executing the agreement	4423
will convey to the community improvement corporation lands and	4424
interests in lands owned by the political subdivision and	4425
determined by the legislative authority thereof not to be required	4426
by the political subdivision for its purposes and that such	4427
conveyance of such land or interests in land will promote the	4428
welfare of the people of the political subdivision, stabilize the	4429
economy, provide employment, ~~and~~ assist in the development of	4430
industrial, commercial, distribution, and research activities to	4431
the benefit of the people of the political subdivision ~~and~~,	4432
provide additional opportunities for their gainful employment or	4433
will promote the reclamation, rehabilitation, and reutilization of	4434
vacant, abandoned, tax-foreclosed, or other real property in the	4435
subdivision, for the consideration and upon the terms established	4436
in the agreement, and further that as the agency for development	4437
or land reutilization the community improvement corporation may	4438
acquire from others additional lands or interests in lands, and	4439
any lands or interests in land so conveyed by it for uses that	4440
will promote the welfare of the people of the political	4441
subdivision, stabilize the economy, provide employment, ~~and~~ assist	4442
in the development of industrial, commercial, distribution, and	4443
research activities required for the people of the political	4444
subdivision and for their gainful employment or will promote the	4445
reclamation, rehabilitation, and reutilization of vacant,	4446
abandoned, tax-foreclosed, or other real property in the	4447
subdivision. Any conveyance or lease by the political subdivision	4448
to the community improvement corporation shall be made without	4449
advertising and receipt of bids. If any lands or interests in land	4450
conveyed by a political subdivision under this division are sold	4451
by the community improvement corporation at a price in excess of	4452
the consideration received by the political subdivision from the	4453
community improvement corporation, such excess shall be paid to	4454
such political subdivision after deducting, to the extent and in	4455
the manner provided in the agreement, the costs of such	4456
acquisition and sale, taxes, assessments, costs of maintenance,	4457
costs of improvements to the land by the community improvement	4458
corporation, service fees, and any debt service charges of the	4459
corporation attributable to such land or interests.	4460

Sec. 1724.11. (A) When a community improvement corporation	4461
is acting as an agent of a political subdivision designated	4462
pursuant to section 1724.10 of the Revised Code and at all times	4463
as a county land reutilization corporation, both of the following	4464
apply:	4465

(1) Any financial and proprietary information, including	4466
trade secrets, submitted by or on behalf of an entity to the	4467
community improvement corporation in connection with the	4468
relocation, location, expansion, improvement, or preservation of	4469
the business of that entity, or in the pursuit of any one or more	4470
of the purposes under division (B) of section 1724.01 of the	4471
Revised Code for which a county land reutilization corporation is	4472
organized, held or kept by the community improvement corporation,	4473
or by any political subdivision for which the community	4474
improvement corporation is acting as agent, is confidential	4475
information and is not a public record subject to section 149.43	4476
of the Revised Code.	4477

(2) Any other information submitted by or on behalf of an	4478
entity to the community improvement corporation in connection with	4479
the relocation, location, expansion, improvement, or preservation	4480
of the business of that entity held or kept by the community	4481
improvement corporation, or by any political subdivision for which	4482
the community improvement corporation is acting as agent, is	4483
confidential information and is not a public record subject to	4484
section 149.43 of the Revised Code, until the entity commits in	4485
writing to proceed with the relocation, location, expansion,	4486
improvement, or preservation of its business, or other purpose	4487
under division (B) of section 1724.01 of the Revised Code.	4488

(B)(1) When the board of ~~trustees~~directors of a community	4489
improvement corporation or any committee or subcommittee of such a	4490
board meets to consider information that is not a public record	4491
pursuant to division (A) of this section, the board, committee, or	4492
subcommittee, by unanimous vote of all members present, may close	4493
the meeting during consideration of the confidential information.	4494
The board, committee, or subcommittee shall consider no other	4495
information during the closed session.	4496

(2) Any meeting at which a decision or determination of the	4497
board is ~~made~~required in connection with the relocation,	4498
location, expansion, improvement, or preservation of the business	4499
of the entity or is required in pursuit of any purpose under	4500
division (B) of section 1724.01 of the Revised Code for which a	4501
county land reutilization corporation is organized shall be open	4502
to the public.	4503

Sec. 5705.05. The purpose and intent of the general levy for	4504
current expenses is to provide one general operating fund derived	4505
from taxation from which any expenditures for current expenses of	4506
any kind may be made, and the taxing authority of a political	4507
subdivision may include in such levy the amounts required for	4508
carrying into effect any of the general or special powers granted	4509
by law to such subdivision, including the acquisition or	4510
construction of permanent improvements and the payment of	4511
judgments, but excluding the construction, reconstruction,	4512
resurfacing, or repair of roads and bridges in counties and	4513
townships and the payment of debt charges. The power to include in	4514
the general levy for current expenses additional amounts for	4515
purposes for which a special tax is authorized shall not affect	4516
the right or obligation to levy such special tax. Without	4517
prejudice to the generality of the authority to levy a general tax	4518
for any current expense, such general levy shall include:	4519

(A) The amounts certified to be necessary for the payment of	4520
final judgments;	4521

(B) The amounts necessary for general, special, and primary	4522
elections;	4523

(C) The amounts necessary for boards and commissioners of	4524
health, and other special or district appropriating authorities	4525
deriving their revenue in whole or part from the subdivision;	4526

(D) In the case of municipal corporations, the amounts	4527
necessary for the maintenance, operation, and repair of public	4528
buildings, wharves, bridges, parks, and streets, for the	4529
prevention, control, and abatement of air pollution, and for a	4530
sanitary fund;	4531

(E) In the case of counties, the amounts necessary for the	4532
maintenance, operation, and repair of public buildings, for	4533
providing or maintaining senior citizens services or facilities,	4534
for the relief and support of the poor, for the relief of needy	4535
blind, for the support of mental health, mental retardation, or	4536
developmental disability services, for the relief of honorably	4537
discharged soldiers, indigent soldiers, sailors, and marines, for	4538
the operation and maintenance and the acquisition, construction,	4539
or improvement of permanent improvements, including, without	4540
limitation, the acquisition and improvement of land and buildings	4541
owned or used by a county land reutilization corporation organized	4542
under Chapter 1724. of the Revised Code, for mothers' pension	4543
fund, support of soil and water conservation districts, watershed	4544
conservancy districts, and educational television, for the	4545
prevention, control, and abatement of air pollution, and for the	4546
county's share of the compensation paid judges;	4547

(F) In the case of a school district, the amounts necessary	4548
for tuition, the state teachers retirement system, and the	4549
maintenance, operation, and repair of schools;	4550

(G) In the case of a township, the amounts necessary for the	4551
relief of the poor and for the prevention, control, and abatement	4552
of air pollution. This section does not require the inclusion	4553
within the general levy of amounts for any purpose for which a	4554
special levy is authorized by section 5705.06 of the Revised Code.	4555

Sec. 5705.19. This section does not apply to school	4556
districts or county school financing districts.	4557

The taxing authority of any subdivision at any time and in	4558
any year, by vote of two-thirds of all the members of the taxing	4559
authority, may declare by resolution and certify the resolution to	4560
the board of elections not less than seventy-five days before the	4561
election upon which it will be voted that the amount of taxes that	4562
may be raised within the ten-mill limitation will be insufficient	4563
to provide for the necessary requirements of the subdivision and	4564
that it is necessary to levy a tax in excess of that limitation	4565
for any of the following purposes:	4566

(A) For current expenses of the subdivision, except that the	4567
total levy for current expenses of a detention facility district	4568
or district organized under section 2151.65 of the Revised Code	4569
shall not exceed two mills and that the total levy for current	4570
expenses of a combined district organized under sections 2151.65	4571
and 2152.41 of the Revised Code shall not exceed four mills;	4572

(B) For the payment of debt charges on certain described	4573
bonds, notes, or certificates of indebtedness of the subdivision	4574
issued subsequent to January 1, 1925;	4575

(C) For the debt charges on all bonds, notes, and	4576
certificates of indebtedness issued and authorized to be issued	4577
prior to January 1, 1925;	4578

(D) For a public library of, or supported by, the subdivision	4579
under whatever law organized or authorized to be supported;	4580

(E) For a municipal university, not to exceed two mills over	4581
the limitation of one mill prescribed in section 3349.13 of the	4582
Revised Code;	4583

(F) For the construction or acquisition of any specific	4584
permanent improvement or class of improvements that the taxing	4585
authority of the subdivision may include in a single bond issue;	4586

(G) For the general construction, reconstruction,	4587
resurfacing, and repair of streets, roads, and bridges in	4588
municipal corporations, counties, or townships;	4589

(H) For parks and recreational purposes;

4590

(I) For the purpose of providing and maintaining fire	4591
apparatus, appliances, buildings, or sites therefor, or sources of	4592
water supply and materials therefor, or the establishment and	4593
maintenance of lines of fire alarm telegraph, or the payment of	4594
permanent, part-time, or volunteer firefighters or firefighting	4595
companies to operate the same, including the payment of the	4596
firefighter employers' contribution required under section 742.34	4597
of the Revised Code, or the purchase of ambulance equipment, or	4598
the provision of ambulance, paramedic, or other emergency medical	4599
services operated by a fire department or firefighting company;	4600

(J) For the purpose of providing and maintaining motor	4601
vehicles, communications, other equipment, buildings, and sites	4602
for such buildings used directly in the operation of a police	4603
department, or the payment of salaries of permanent police	4604
personnel, including the payment of the police officer employers'	4605
contribution required under section 742.33 of the Revised Code, or	4606
the payment of the costs incurred by townships as a result of	4607
contracts made with other political subdivisions in order to	4608
obtain police protection, or the provision of ambulance or	4609
emergency medical services operated by a police department;	4610

(K) For the maintenance and operation of a county home or	4611
detention facility;	4612

(L) For community mental retardation and developmental	4613
disabilities programs and services pursuant to Chapter 5126. of	4614
the Revised Code, except that the procedure for such levies shall	4615
be as provided in section 5705.222 of the Revised Code;	4616

(M) For regional planning;

4617

(N) For a county's share of the cost of maintaining and	4618
operating schools, district detention facilities, forestry camps,	4619
or other facilities, or any combination thereof, established under	4620
section 2151.65 or 2152.41 of the Revised Code or both of those	4621
sections;	4622

(O) For providing for flood defense, providing and	4623
maintaining a flood wall or pumps, and other purposes to prevent	4624
floods;	4625

(P) For maintaining and operating sewage disposal plants and	4626
facilities;	4627

(Q) For the purpose of purchasing, acquiring, constructing,	4628
enlarging, improving, equipping, repairing, maintaining, or	4629
operating, or any combination of the foregoing, a county transit	4630
system pursuant to sections 306.01 to 306.13 of the Revised Code,	4631
or of making any payment to a board of county commissioners	4632
operating a transit system or a county transit board pursuant to	4633
section 306.06 of the Revised Code;	4634

(R) For the subdivision's share of the cost of acquiring or	4635
constructing any schools, forestry camps, detention facilities,	4636
or other facilities, or any combination thereof, under section	4637
2151.65 or 2152.41 of the Revised Code or both of those sections;	4638

(S) For the prevention, control, and abatement of air	4639
pollution;	4640

(T) For maintaining and operating cemeteries;

4641

(U) For providing ambulance service, emergency medical	4642
service, or both;	4643

(V) For providing for the collection and disposal of garbage	4644
or refuse, including yard waste;	4645

(W) For the payment of the police officer employers'	4646
contribution or the firefighter employers' contribution required	4647
under sections 742.33 and 742.34 of the Revised Code;	4648

(X) For the construction and maintenance of a drainage	4649
improvement pursuant to section 6131.52 of the Revised Code;	4650

(Y) For providing or maintaining senior citizens services or	4651
facilities as authorized by section 307.694, 307.85, 505.70, or	4652
505.706 or division (EE) of section 717.01 of the Revised Code;	4653

(Z) For the provision and maintenance of zoological park	4654
services and facilities as authorized under section 307.76 of the	4655
Revised Code;	4656

(AA) For the maintenance and operation of a free public	4657
museum of art, science, or history;	4658

(BB) For the establishment and operation of a 9-1-1 system,	4659
as defined in section 4931.40 of the Revised Code;	4660

(CC) For the purpose of acquiring, rehabilitating, or	4661
developing rail property or rail service. As used in this	4662
division, "rail property" and "rail service" have the same	4663
meanings as in section 4981.01 of the Revised Code. This division	4664
applies only to a county, township, or municipal corporation.	4665

(DD) For the purpose of acquiring property for, constructing,	4666
operating, and maintaining community centers as provided for in	4667
section 755.16 of the Revised Code;	4668

(EE) For the creation and operation of an office or joint	4669
office of economic development, for any economic development	4670
purpose of the office, and to otherwise provide for the	4671
establishment and operation of a program of economic development	4672
pursuant to sections 307.07 and 307.64 of the Revised Code, or to	4673
the extent that the expenses of a county land reutilization	4674
corporation organized under Chapter 1724. of the Revised Code are	4675
found by the board of county commissioners to constitute the	4676
promotion of economic development, for the payment of such	4677
operations and expenses;	4678

(FF) For the purpose of acquiring, establishing,	4679
constructing, improving, equipping, maintaining, or operating, or	4680
any combination of the foregoing, a township airport, landing	4681
field, or other air navigation facility pursuant to section 505.15	4682
of the Revised Code;	4683

(GG) For the payment of costs incurred by a township as a	4684
result of a contract made with a county pursuant to section	4685
505.263 of the Revised Code in order to pay all or any part of the	4686
cost of constructing, maintaining, repairing, or operating a water	4687
supply improvement;	4688

(HH) For a board of township trustees to acquire, other than	4689
by appropriation, an ownership interest in land, water, or	4690
wetlands, or to restore or maintain land, water, or wetlands in	4691
which the board has an ownership interest, not for purposes of	4692
recreation, but for the purposes of protecting and preserving the	4693
natural, scenic, open, or wooded condition of the land, water, or	4694
wetlands against modification or encroachment resulting from	4695
occupation, development, or other use, which may be styled as	4696
protecting or preserving "greenspace" in the resolution, notice of	4697
election, or ballot form;	4698

(II) For the support by a county of a crime victim assistance	4699
program that is provided and maintained by a county agency or a	4700
private, nonprofit corporation or association under section 307.62	4701
of the Revised Code;	4702

(JJ) For any or all of the purposes set forth in divisions	4703
(I) and (J) of this section. This division applies only to a	4704
township.	4705

(KK) For a countywide public safety communications system	4706
under section 307.63 of the Revised Code. This division applies	4707
only to counties.	4708

(LL) For the support by a county of criminal justice services	4709
under section 307.45 of the Revised Code;	4710

(MM) For the purpose of maintaining and operating a jail or	4711
other detention facility as defined in section 2921.01 of the	4712
Revised Code;	4713

(NN) For purchasing, maintaining, or improving, or any	4714
combination of the foregoing, real estate on which to hold	4715
agricultural fairs. This division applies only to a county.	4716

(OO) For constructing, rehabilitating, repairing, or	4717
maintaining sidewalks, walkways, trails, bicycle pathways, or	4718
similar improvements, or acquiring ownership interests in land	4719
necessary for the foregoing improvements;	4720

(PP) For both of the purposes set forth in divisions (G) and	4721
(OO) of this section.	4722

(QQ) For both of the purposes set forth in divisions (H) and	4723
(HH) of this section. This division applies only to a township.	4724

(RR) For the legislative authority of a municipal	4725
corporation, board of county commissioners of a county, or board	4726
of township trustees of a township to acquire agricultural	4727
easements, as defined in section 5301.67 of the Revised Code, and	4728
to supervise and enforce the easements.	4729

(SS) For both of the purposes set forth in divisions (BB) and	4730
(KK) of this section. This division applies only to a county.	4731

(TT) For the maintenance and operation of a facility that is	4732
organized in whole or in part to promote the sciences and natural	4733
history under section 307.761 of the Revised Code.	4734

(UU) For the creation and operation of a county land	4735
reutilization corporation and for any programs or activities of	4736
such office found by the board of directors of the corporation to	4737
be consistent with the purposes for which the corporation is	4738
organized.	4739

The resolution shall be confined to the purpose or purposes	4740
described in one division of this section, to which the revenue	4741
derived therefrom shall be applied. The existence in any other	4742
division of this section of authority to levy a tax for any part	4743
or all of the same purpose or purposes does not preclude the use	4744
of such revenues for any part of the purpose or purposes of the	4745
division under which the resolution is adopted.	4746

The resolution shall specify the amount of the increase in	4747
rate that it is necessary to levy, the purpose of that increase in	4748
rate, and the number of years during which the increase in rate	4749
shall be in effect, which may or may not include a levy upon the	4750
duplicate of the current year. The number of years may be any	4751
number not exceeding five, except as follows:	4752

(1) When the additional rate is for the payment of debt	4753
charges, the increased rate shall be for the life of the	4754
indebtedness.	4755

(2) When the additional rate is for any of the following, the	4756
increased rate shall be for a continuing period of time:	4757

(a) For the current expenses for a detention facility	4758
district, a district organized under section 2151.65 of the	4759
Revised Code, or a combined district organized under sections	4760
2151.65 and 2152.41 of the Revised Code;	4761

(b) For providing a county's share of the cost of maintaining	4762
and operating schools, district detention facilities, forestry	4763
camps, or other facilities, or any combination thereof,	4764
established under section 2151.65 or 2152.41 of the Revised Code	4765
or under both of those sections.	4766

(3) When the additional rate is for either of the following,	4767
the increased rate may be for a continuing period of time:	4768

(a) For the purposes set forth in division (I), (J), (U), or	4769
(KK) of this section;	4770

(b) For the maintenance and operation of a joint recreation	4771
district.	4772

(4) When the increase is for the purpose or purposes set	4773
forth in division (D), (G), (H), (CC), or (PP) of this section,	4774
the tax levy may be for any specified number of years or for a	4775
continuing period of time, as set forth in the resolution.	4776

(5) When the additional rate is for the purpose described in	4777
division (Z) of this section, the increased rate shall be for any	4778
number of years not exceeding ten.	4779

A levy for one of the purposes set forth in division (G),	4780
(I), (J), or (U) of this section may be reduced pursuant to	4781
section 5705.261 or 5705.31 of the Revised Code. A levy for one of	4782
the purposes set forth in division (G), (I), (J), or (U) of this	4783
section may also be terminated or permanently reduced by the	4784
taxing authority if it adopts a resolution stating that the	4785
continuance of the levy is unnecessary and the levy shall be	4786
terminated or that the millage is excessive and the levy shall be	4787
decreased by a designated amount.	4788

A resolution of a detention facility district, a district	4789
organized under section 2151.65 of the Revised Code, or a combined	4790
district organized under both sections 2151.65 and 2152.41 of the	4791
Revised Code may include both current expenses and other purposes,	4792
provided that the resolution shall apportion the annual rate of	4793
levy between the current expenses and the other purpose or	4794
purposes. The apportionment need not be the same for each year of	4795
the levy, but the respective portions of the rate actually levied	4796
each year for the current expenses and the other purpose or	4797
purposes shall be limited by the apportionment.	4798

Whenever a board of county commissioners, acting either as	4799
the taxing authority of its county or as the taxing authority of a	4800
sewer district or subdistrict created under Chapter 6117. of the	4801
Revised Code, by resolution declares it necessary to levy a tax in	4802
excess of the ten-mill limitation for the purpose of constructing,	4803
improving, or extending sewage disposal plants or sewage systems,	4804
the tax may be in effect for any number of years not exceeding	4805
twenty, and the proceeds of the tax, notwithstanding the general	4806
provisions of this section, may be used to pay debt charges on any	4807
obligations issued and outstanding on behalf of the subdivision	4808
for the purposes enumerated in this paragraph, provided that any	4809
such obligations have been specifically described in the	4810
resolution.	4811

The resolution shall go into immediate effect upon its	4812
passage, and no publication of the resolution is necessary other	4813
than that provided for in the notice of election.	4814

When the electors of a subdivision have approved a tax levy	4815
under this section, the taxing authority of the subdivision may	4816
anticipate a fraction of the proceeds of the levy and issue	4817
anticipation notes in accordance with section 5705.191 or 5705.193	4818
of the Revised Code.	4819

Sec. 5709.12. (A) As used in this section, "independent	4820
living facilities" means any residential housing facilities and	4821
related property that are not a nursing home, residential care	4822
facility, or adult care facility as defined in division (A) of	4823
section 5701.13 of the Revised Code.	4824

(B) Lands, houses, and other buildings belonging to a county,	4825
township, or municipal corporation and used exclusively for the	4826
accommodation or support of the poor, or leased to the state or	4827
any political subdivision for public purposes shall be exempt from	4828
taxation. Real and tangible personal property belonging to	4829
institutions that is used exclusively for charitable purposes	4830
shall be exempt from taxation, including real property belonging	4831
to an institution that is a nonprofit corporation that receives a	4832
grant under the Thomas Alva Edison grant program authorized by	4833
division (C) of section 122.33 of the Revised Code at any time	4834
during the tax year and being held for leasing or resale to	4835
others. If, at any time during a tax year for which such property	4836
is exempted from taxation, the corporation ceases to qualify for	4837
such a grant, the director of development shall notify the tax	4838
commissioner, and the tax commissioner shall cause the property to	4839
be restored to the tax list beginning with the following tax year.	4840
All property owned and used by a nonprofit organization	4841
exclusively for a home for the aged, as defined in section 5701.13	4842
of the Revised Code, also shall be exempt from taxation.	4843

(C)(1) If a home for the aged described in division (B)(1) of	4844
section 5701.13 of the Revised Code is operated in conjunction	4845
with or at the same site as independent living facilities, the	4846
exemption granted in division (B) of this section shall include	4847
kitchen, dining room, clinic, entry ways, maintenance and storage	4848
areas, and land necessary for access commonly used by both	4849
residents of the home for the aged and residents of the	4850
independent living facilities. Other facilities commonly used by	4851
both residents of the home for the aged and residents of	4852
independent living units shall be exempt from taxation only if the	4853
other facilities are used primarily by the residents of the home	4854
for the aged. Vacant land currently unused by the home, and	4855
independent living facilities and the lands connected with them	4856
are not exempt from taxation. Except as provided in division	4857
(A)(1) of section 5709.121 of the Revised Code, property of a home	4858
leased for nonresidential purposes is not exempt from taxation.	4859

(2) Independent living facilities are exempt from taxation if	4860
they are operated in conjunction with or at the same site as a	4861
home for the aged described in division (B)(2) of section 5701.13	4862
of the Revised Code; operated by a corporation, association, or	4863
trust described in division (B)(1)(b) of that section; operated	4864
exclusively for the benefit of members of the corporation,	4865
association, or trust who are retired, aged, or infirm; and	4866
provided to those members without charge in consideration of their	4867
service, without compensation, to a charitable, religious,	4868
fraternal, or educational institution. For the purposes of	4869
division (C)(2) of this section, "compensation" does not include	4870
furnishing room and board, clothing, health care, or other	4871
necessities, or stipends or other de minimis payments to defray	4872
the cost thereof.	4873

(D)(1) A private corporation established under federal law,	4874
defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, as	4875
amended, the objects of which include encouraging the advancement	4876
of science generally, or of a particular branch of science, the	4877
promotion of scientific research, the improvement of the	4878
qualifications and usefulness of scientists, or the increase and	4879
diffusion of scientific knowledge is conclusively presumed to be a	4880
charitable or educational institution. A private corporation	4881
established as a nonprofit corporation under the laws of a state,	4882
that is exempt from federal income taxation under section	4883
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26	4884
U.S.C.A. 1, as amended, and has as its principal purpose one or	4885
more of the foregoing objects, also is conclusively presumed to be	4886
a charitable or educational institution.	4887

The fact that an organization described in this division	4888
operates in a manner that results in an excess of revenues over	4889
expenses shall not be used to deny the exemption granted by this	4890
section, provided such excess is used, or is held for use, for	4891
exempt purposes or to establish a reserve against future	4892
contingencies; and, provided further, that such excess may not be	4893
distributed to individual persons or to entities that would not be	4894
entitled to the tax exemptions provided by this chapter. Nor shall	4895
the fact that any scientific information diffused by the	4896
organization is of particular interest or benefit to any of its	4897
individual members be used to deny the exemption granted by this	4898
section, provided that such scientific information is available to	4899
the public for purchase or otherwise.	4900

(2) Division (D)(2) of this section does not apply to real	4901
property exempted from taxation under this section and division	4902
(A)(3) of section 5709.121 of the Revised Code and belonging to a	4903
nonprofit corporation described in division (D)(1) of this section	4904
that has received a grant under the Thomas Alva Edison grant	4905
program authorized by division (C) of section 122.33 of the	4906
Revised Code during any of the tax years the property was exempted	4907
from taxation.	4908

When a private corporation described in division (D)(1) of	4909
this section sells all or any portion of a tract, lot, or parcel	4910
of real estate that has been exempt from taxation under this	4911
section and section 5709.121 of the Revised Code, the portion sold	4912
shall be restored to the tax list for the year following the year	4913
of the sale and, except in connection with a sale and transfer of	4914
such a tract, lot, or parcel to a county land reutilization	4915
corporation organized under Chapter 1724. of the Revised Code, a	4916
charge shall be levied against the sold property in an amount	4917
equal to the tax savings on such property during the four tax	4918
years preceding the year the property is placed on the tax list.	4919
The tax savings equals the amount of the additional taxes that	4920
would have been levied if such property had not been exempt from	4921
taxation.	4922

The charge constitutes a lien of the state upon such property	4923
as of the first day of January of the tax year in which the charge	4924
is levied and continues until discharged as provided by law. The	4925
charge may also be remitted for all or any portion of such	4926
property that the tax commissioner determines is entitled to	4927
exemption from real property taxation for the year such property	4928
is restored to the tax list under any provision of the Revised	4929
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40,	4930
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84,	4931
upon an application for exemption covering the year such property	4932
is restored to the tax list filed under section 5715.27 of the	4933
Revised Code.	4934

(E) Real property held by an organization organized and	4935
operated exclusively for charitable purposes as described under	4936
section 501(c)(3) of the Internal Revenue Code and exempt from	4937
federal taxation under section 501(a) of the Internal Revenue	4938
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose	4939
of constructing or rehabilitating residences for eventual transfer	4940
to qualified low-income families through sale, lease, or land	4941
installment contract, shall be exempt from taxation.	4942

The exemption shall commence on the day title to the property	4943
is transferred to the organization and shall continue to the end	4944
of the tax year in which the organization transfers title to the	4945
property to a qualified low-income family. In no case shall the	4946
exemption extend beyond the second succeeding tax year following	4947
the year in which the title was transferred to the organization.	4948
If the title is transferred to the organization and from the	4949
organization to a qualified low-income family in the same tax	4950
year, the exemption shall continue to the end of that tax year.	4951
The proportionate amount of taxes that are a lien but not yet	4952
determined, assessed, and levied for the tax year in which title	4953
is transferred to the organization shall be remitted by the county	4954
auditor for each day of the year that title is held by the	4955
organization.	4956

Upon transferring the title to another person, the	4957
organization shall file with the county auditor an affidavit	4958
affirming that the title was transferred to a qualified low-income	4959
family or that the title was not transferred to a qualified	4960
low-income family, as the case may be; if the title was	4961
transferred to a qualified low-income family, the affidavit shall	4962
identify the transferee by name. If the organization transfers	4963
title to the property to anyone other than a qualified low-income	4964
family, the exemption, if it has not previously expired, shall	4965
terminate, and the property shall be restored to the tax list for	4966
the year following the year of the transfer and a charge shall be	4967
levied against the property in an amount equal to the amount of	4968
additional taxes that would have been levied if such property had	4969
not been exempt from taxation. The charge constitutes a lien of	4970
the state upon such property as of the first day of January of the	4971
tax year in which the charge is levied and continues until	4972
discharged as provided by law.	4973

The application for exemption shall be filed as otherwise	4974
required under section 5715.27 of the Revised Code, except that	4975
the organization holding the property shall file with its	4976
application documentation substantiating its status as an	4977
organization organized and operated exclusively for charitable	4978
purposes under section 501(c)(3) of the Internal Revenue Code and	4979
its qualification for exemption from federal taxation under	4980
section 501(a) of the Internal Revenue Code, and affirming its	4981
intention to construct or rehabilitate the property for the	4982
eventual transfer to qualified low-income families.	4983

As used in this division, "qualified low-income family" means	4984
a family whose income does not exceed two hundred per cent of the	4985
official federal poverty guidelines as revised annually in	4986
accordance with section 673(2) of the "Omnibus Budget	4987
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as	4988
amended, for a family size equal to the size of the family whose	4989
income is being determined.	4990

(F) Real property held by a county land reutilization	4991
corporation organized under Chapter 1724. of the Revised Code	4992
shall be exempt from taxation.	4993

The exemption shall commence on the day title to the property	4994
is transferred to the corporation and shall continue to the end of	4995
the tax year in which the corporation transfers title to the	4996
property to another owner, if the use to which the other owner	4997
puts the property does not qualify for an exemption under this	4998
section or any other section of the Revised Code. If the title	4999
to the property is transferred to the corporation and from the	5000
corporation in the same tax year, the exemption shall continue to	5001
the end of that tax year. The proportionate amount of taxes that	5002
are a lien but not yet determined, assessed, and levied for the	5003
tax year in which title is transferred to the corporation shall	5004
be remitted by the county auditor for each day of the year that	5005
title is held by the corporation.	5006

Upon transferring the title to another person, the	5007
corporation shall file with the county auditor an affidavit	5008
affirming that the title was transferred to such other person and	5009
shall identify the transferee by name. If the corporation	5010
transfers title to the property to anyone that does not qualify or	5011
the use to which the property is put does not qualify the	5012
property for an exemption under this section or any other section	5013
of the Revised Code, the exemption, if it has not previously	5014
expired, shall terminate, and the property shall be restored to	5015
the tax list for the year following the year of the transfer. A	5016
charge shall be levied against the property in an amount equal to	5017
the amount of additional taxes that would have been levied if	5018
such property had not been exempt from taxation. The charge	5019
constitutes a lien of the state upon such property as of the	5020
first day of January of the tax year in which the charge is	5021
levied and continues until discharged as provided by law.	5022

The application for exemption shall be filed as required	5023
under section 5715.27 of the Revised Code, except that the	5024
corporation holding the property shall file with its application	5025
documentation substantiating its status as a county land	5026
reutilization corporation.	5027

Sec. 5721.01. (A) As used in this chapter:

5028

(1) "Delinquent lands" means all lands upon which delinquent	5029
taxes, as defined in section 323.01 of the Revised Code, remain	5030
unpaid at the time a settlement is made between the county	5031
treasurer and auditor pursuant to division (C) of section 321.24	5032
of the Revised Code.	5033

(2) "Delinquent vacant lands" means all lands that have been	5034
delinquent lands for at least two years and that are unimproved by	5035
any dwelling.	5036

(3) "County land reutilization corporation" means a county	5037
land reutilization corporation organized under Chapter 1724. of	5038
the Revised Code.	5039

(B) As used in sections 5719.04, 5721.03, and 5721.31 of the	5040
Revised Code and in any other sections of the Revised Code to	5041
which those sections are applicable, a newspaper or newspaper of	5042
general circulation shall be a publication bearing a title or	5043
name, regularly issued as frequently as once a week for a definite	5044
price or consideration paid for by not less than fifty per cent of	5045
those to whom distribution is made, having a second class mailing	5046
privilege, being not less than four pages, published continuously	5047
during the immediately preceding one-year period, and circulated	5048
generally in the political subdivision in which it is published.	5049
Such publication shall be of a type to which the general public	5050
resorts for passing events of a political, religious, commercial,	5051
and social nature, current happenings, announcements,	5052
miscellaneous reading matter, advertisements, and other notices.	5053

Sec. 5721.011. Immediately after each settlement required by	5054
division (C) of section 321.24 of the Revised Code, each county	5055
auditor shall compile, in substantially the same form as the list	5056
and duplicate prepared pursuant to section 319.28 of the Revised	5057
Code, a list and duplicate of all delinquent lands in ~~his~~the	5058
auditor's county. In any such list there may be included lands	5059
that have been omitted from a prior list. Lands on which the only	5060
unpaid taxes are amounts claimed in good faith not to be due in	5061
complaints pending under section 5715.19 of the Revised Code and	5062
lands that are the subject of an application for exemption from	5063
taxation under section 5715.27 of the Revised Code shall not be	5064
included in the list. The delinquent land list and duplicate shall	5065
contain the description of the property and the name of the person	5066
in whose name it is listed as they appear on the tax list of the	5067
previous tax year and the total amount of all taxes, assessments,	5068
recoupment charges, penalties, and interest due and unpaid against	5069
the entry at the settlement and shall set forth as separate items	5070
any interest required to be so entered under ~~division~~divisions	5071
(B)(1) or, (2), and (3) of section 323.121 of the Revised Code.	5072
The original list shall be kept in the office of the auditor, and	5073
the duplicate shall be certified and delivered to the county	5074
treasurer within thirty days after the settlement required by	5075
division (C) of section 321.24 of the Revised Code.	5076

Sec. 5721.03. (A) At the time of making the delinquent land	5077
list, as provided in section 5721.011 of the Revised Code, the	5078
county auditor shall compile a delinquent tax list consisting of	5079
all lands on the delinquent land list on which taxes have become	5080
delinquent at the close of the collection period immediately	5081
preceding the making of the delinquent land list. The auditor	5082
shall also compile a delinquent vacant land tax list of all	5083
delinquent vacant lands prior to the institution of any	5084
foreclosure and forfeiture actions against delinquent vacant lands	5085
under section 5721.14 of the Revised Code or any foreclosure	5086
actions against delinquent vacant lands under section 5721.18 of	5087
the Revised Code.	5088

The delinquent tax list, and the delinquent vacant land tax	5089
list if one is compiled, shall contain all of the information	5090
included on the delinquent land list, except that, if the	5091
auditor's records show that the name of the person in whose name	5092
the property currently is listed is not the name that appears on	5093
the delinquent land list, the name used in the delinquent tax list	5094
or the delinquent vacant land tax list shall be the name of the	5095
person the auditor's records show as the person in whose name the	5096
property currently is listed.	5097

Lands that have been included in a previously published	5098
delinquent tax list shall not be included in the delinquent tax	5099
list so long as taxes have remained delinquent on such lands for	5100
the entire intervening time.	5101

In either list, there may be included lands that have been	5102
omitted in error from a prior list and lands with respect to which	5103
the auditor has received a certification that a delinquent tax	5104
contract has become void since the publication of the last	5105
previously published list, provided the name of the owner was	5106
stricken from a prior list under section 5721.02 of the Revised	5107
Code.	5108

(B)(1) The auditor shall cause the delinquent tax list and	5109
the delinquent vacant land tax list, if one is compiled, to be	5110
published twice within sixty days after the delivery of the	5111
delinquent land duplicate to the county treasurer, in a newspaper	5112
of general circulation in the county. The publication shall be	5113
printed in the English language.	5114

The auditor shall insert display notices of the forthcoming	5115
publication of the delinquent tax list and, if it is to be	5116
published, the delinquent vacant land tax list once a week for two	5117
consecutive weeks in a newspaper of general circulation in the	5118
county. The display notices shall contain the times and methods of	5119
payment of taxes provided by law, including information concerning	5120
installment payments made in accordance with a written delinquent	5121
tax contract. The display notice for the delinquent tax list also	5122
shall include a notice that an interest charge will accrue on	5123
accounts remaining unpaid after the last day of November unless	5124
the taxpayer enters into a written delinquent tax contract to pay	5125
such taxes in installments. The display notice for the delinquent	5126
vacant land tax list if it is to be published also shall include a	5127
notice that delinquent vacant lands in the list are lands on which	5128
taxes have remained unpaid for ~~two years~~one year after being	5129
certified delinquent, and that they are subject to foreclosure	5130
proceedings as provided in section 323.25, sections 323.65 to	5131
323.79, or section 5721.18 of the Revised Code, or foreclosure and	5132
forfeiture proceedings as provided in section 5721.14 of the	5133
Revised Code. Each display notice also shall state that the lands	5134
are subject to a tax certificate sale under section 5721.32 or	5135
5721.33 of the Revised Code or assignment to a county land	5136
reutilization corporation, as the case may be, and shall include	5137
any other information that the auditor considers pertinent to	5138
the purpose of the notice. The display notices shall be	5139
furnished by the auditor to the newspapers selected to publish	5140
the lists at least ten days before their first publication.	5141

(2) Publication of the list or lists may be made by a	5142
newspaper in installments, provided the complete publication of	5143
each list is made twice during the sixty-day period.	5144

(3) There shall be attached to the delinquent tax list a	5145
notice that the delinquent lands will be certified for foreclosure	5146
by the auditor unless the taxes, assessments, interest, and	5147
penalties due and owing on them are paid. There shall be attached	5148
to the delinquent vacant land tax list, if it is to be published,	5149
a notice that delinquent vacant lands will be certified for	5150
foreclosure or foreclosure and forfeiture by the auditor unless	5151
the taxes, assessments, interest, and penalties due and owing on	5152
them are paid within twenty-eight days after the final publication	5153
of the notice.	5154

(4) The auditor shall review the first publication of each	5155
list for accuracy and completeness and may correct any errors	5156
appearing in the list in the second publication.	5157

(C) For the purposes of section 5721.18 of the Revised Code,	5158
land is first certified delinquent on the date of the	5159
certification of the delinquent land list containing that land.	5160

Sec. 5721.06. (A)(1) The form of the notice required to be	5161
attached to the published delinquent tax list by division (B)(3)	5162
of section 5721.03 of the Revised Code shall be in substance as	5163
follows:	5164

"DELINQUENT LAND TAX NOTICE	5165

The lands, lots, and parts of lots returned delinquent by the	5166
county treasurer of ................... county, with the taxes	5167
assessments, interest, and penalties, charged against them	5168
agreeably to law, are contained and described in the following	5169
list: (Here insert the list with the names of the owners of such	5170
respective tracts of land or town lots as designated on the	5171
delinquent tax list. If, prior to seven days before the	5172
publication of the list, a delinquent tax contract has been	5173
entered into under section 323.31 of the Revised Code, the owner's	5174
name may be stricken from the list or designated by an asterisk	5175
shown in the margin next to the owner's name.)	5176

Notice is hereby given that the whole of such several lands,	5177
lots, or parts of lots will be certified for foreclosure by the	5178
county auditor pursuant to law unless the whole of the delinquent	5179
taxes, assessments, interest, and penalties are paid within one	5180
year or unless a tax certificate with respect to the parcel is	5181
sold under section 5721.32 or 5721.33 of the Revised Code. The	5182
names of persons who have entered into a written delinquent tax	5183
contract with the county treasurer to discharge the delinquency	5184
are designated by an asterisk or have been stricken from the	5185
list."	5186

(2) If the county treasurer has certified to the county	5187
auditor that the treasurer intends to offer for sale or assign a	5188
tax certificate with respect to one or more parcels of delinquent	5189
land under section 5721.32 or 5721.33 of the Revised Code, the	5190
form of the notice shall include the following statement, appended	5191
after the second paragraph of the notice prescribed by division	5192
(A)(1) of this section:	5193

"Notice also is hereby given that a tax certificate may be	5194
offered for sale or assigned under section 5721.32 or 5721.33 of	5195
the Revised Code with respect to those parcels shown on this list.	5196
If a tax certificate on a parcel is purchased, the purchaser of	5197
the tax certificate acquires the state's or its taxing district's	5198
first lien against the property, and an additional interest charge	5199
of up to eighteen per cent per annum shall be assessed against the	5200
parcel. In addition, failure by the owner of the parcel to redeem	5201
the tax certificate may result in foreclosure proceedings against	5202
the parcel. No tax certificate shall be offered for sale if the	5203
owner of the parcel has either discharged the lien by paying to	5204
the county treasurer in cash the amount of delinquent taxes,	5205
assessments, penalties, interest, and charges charged against the	5206
property, or has entered into a valid delinquent tax contract	5207
pursuant to section 323.31 of the Revised Code to pay those	5208
amounts in installments."	5209

(B) The form of the notice required to be attached to the	5210
published delinquent vacant land tax list by division (B)(3) of	5211
section 5721.03 of the Revised Code shall be in substance as	5212
follows:	5213

"DELINQUENT VACANT LAND TAX NOTICE	5214

The delinquent vacant lands, returned delinquent by the	5215
county treasurer of................. county, with the taxes	5216
assessments, interest, and penalties charged against them	5217
according to law, and remaining delinquent for ~~two years~~one year,	5218
are contained and described in the following list: (here insert	5219
the list with the names of the owners of the respective tracts of	5220
land as designated on the delinquent vacant land tax list. If,	5221
prior to seven days before the publication of the list, a	5222
delinquent tax contract has been entered into under section 323.31	5223
of the Revised Code, the owner's name may be stricken from the	5224
list or designated by an asterisk shown in the margin next to the	5225
owner's name.)	5226

Notice is hereby given that these delinquent vacant lands	5227
will be certified for foreclosure or foreclosure and forfeiture by	5228
the county auditor pursuant to law unless the whole of the	5229
delinquent taxes, assessments, interest, and penalties are paid	5230
within twenty-eight days after the final publication of this	5231
notice. The names of persons who have entered into a written	5232
delinquent tax contract with the county treasurer to discharge the	5233
delinquency are designated by an asterisk or have been stricken	5234
from the list."	5235

Sec. 5721.10. Except as otherwise provided under sections	5236
5721.30 to 5721.43 of the Revised Code, the state shall have the	5237
first lien on the lands and lots described in the delinquent land	5238
list, for the amount of taxes, assessments, interest, and penalty	5239
charged prior to the delivery of such list. If the taxes have not	5240
been paid for one year after having been certified as delinquent,	5241
the state shall institute foreclosure proceedings in the manner	5242
provided by ~~sections~~section 323.25, sections 323.65 to 323.79, or	5243
sections 5721.01 to 5721.28 of the Revised Code, unless a tax	5244
certificate respecting that property has been sold or assigned	5245
under section 5721.32 or 5721.33 of the Revised Code, or unless	5246
such taxes are the subject of a valid delinquent tax contract	5247
under section 323.31 of the Revised Code for which the county	5248
treasurer has not made certification to the county auditor that	5249
the delinquent tax contract has become void. The court shall	5250
levy, as costs in the foreclosure proceedings instituted on the	5251
certification of delinquency, the cost of an abstract or	5252
certificate of title to the property described in the	5253
certification, if it is required by the court, to be paid into	5254
the general fund of the county. Sections 5721.01 to 5721.28 of	5255
the Revised Code do not prevent the partial payment of such	5256
delinquent taxes, assessments, interest, and penalty during the	5257
period the delinquency is being discharged in accordance with a	5258
delinquent tax contract under section 323.31 of the Revised Code,	5259
but the partial payments may be made and received as provided by	5260
law without prejudice to the right of the state to institute	5261
foreclosure proceedings for any amount then remaining unpaid, if	5262
the county treasurer certifies to the county auditor that the	5263
delinquent tax contract has become void.	5264

Sec. 5721.11. The county auditor shall enter upon the county	5265
auditor's tax list and county treasurer's duplicate, showing lands	5266
delinquent, the word "delinquent," and such entry on said tax list	5267
and duplicate is notice to all purchasers or other persons	5268
acquiring any right, title, or interest in or to the land	5269
pertinent to which such entry is made, of the prior right and lien	5270
of the state under sections 323.01 to 323.79 or sections 5721.01	5271
to 5721.28~~, inclusive,~~ of the Revised Code.	5272

Sec. 5721.18. The county prosecuting attorney, upon the	5273
delivery to the prosecuting attorney by the county auditor of a	5274
delinquent land or delinquent vacant land tax certificate, or of a	5275
master list of delinquent or delinquent vacant tracts, shall	5276
institute a foreclosure proceeding under this section in the name	5277
of the county treasurer to foreclose the lien of the state, in any	5278
court with jurisdiction, unless the taxes, assessments, charges,	5279
penalties, and interest are paid prior to the time a complaint is	5280
filed, or unless a foreclosure or foreclosure and forfeiture	5281
action has been or will be instituted under section 323.25,	5282
sections 323.65 to 323.79, or section 5721.14 of the Revised Code.	5283
If the delinquent land or delinquent vacant land tax certificate	5284
or the master list of delinquent or delinquent vacant tracts lists	5285
minerals or rights to minerals listed pursuant to sections	5286
5713.04, 5713.05, and 5713.06 of the Revised Code, the county	5287
prosecuting attorney may institute a foreclosure proceeding in the	5288
name of the county treasurer, in any court with jurisdiction, to	5289
foreclose the lien of the state against such minerals or rights to	5290
minerals, unless the taxes, assessments, charges, penalties, and	5291
interest are paid prior to the time the complaint is filed, or	5292
unless a foreclosure or foreclosure and forfeiture action has been	5293
or will be instituted under section 323.25, sections 323.65 to	5294
323.79, or section 5721.14 of the Revised Code.	5295

The prosecuting attorney shall prosecute the proceeding to	5296
final judgment and satisfaction. Within ten days after obtaining a	5297
judgment, the prosecuting attorney shall notify the treasurer in	5298
writing that judgment has been rendered. If there is a copy of a	5299
written delinquent tax contract attached to the certificate or an	5300
asterisk next to an entry on the master list, or if a copy of a	5301
delinquent tax contract is received from the auditor prior to the	5302
commencement of the proceeding under this section, the prosecuting	5303
attorney shall not institute the proceeding under this section,	5304
unless the prosecuting attorney receives a certification of the	5305
treasurer that the delinquent tax contract has become void.	5306

(A) This division applies to all foreclosure proceedings not	5307
instituted and prosecuted under section 323.25 of the Revised Code	5308
or division (B) or (C) of this section. The foreclosure	5309
proceedings shall be instituted and prosecuted in the same manner	5310
as is provided by law for the foreclosure of mortgages on land,	5311
except that, if service by publication is necessary, such	5312
publication shall be made once a week for three consecutive weeks	5313
instead of as provided by the Rules of Civil Procedure, and the	5314
service shall be complete at the expiration of three weeks after	5315
the date of the first publication. In any proceeding prosecuted	5316
under this section, if the prosecuting attorney determines that	5317
service upon a defendant may be obtained ultimately only by	5318
publication, the prosecuting attorney may cause service to be made	5319
simultaneously by certified mail, return receipt requested,	5320
ordinary mail, and publication.	5321

In any county that has adopted a permanent parcel number	5322
system, the parcel may be described in the notice by parcel number	5323
only, instead of also with a complete legal description, if the	5324
prosecuting attorney determines that the publication of the	5325
complete legal description is not necessary to provide reasonable	5326
notice of the foreclosure proceeding to the interested parties. If	5327
the complete legal description is not published, the notice shall	5328
indicate where the complete legal description may be obtained.	5329

It is sufficient, having been made a proper party to the	5330
foreclosure proceeding, for the treasurer to allege in the	5331
treasurer's complaint that the certificate or master list has been	5332
duly filed by the auditor, that the amount of money appearing to	5333
be due and unpaid is due and unpaid, and that there is a lien	5334
against the property described in the certificate or master list,	5335
without setting forth in the complaint any other or special matter	5336
relating to the foreclosure proceeding. The prayer of the	5337
complaint shall be that the court issue an order that the property	5338
be sold by the sheriff or otherwise be disposed of, and the equity	5339
of redemption be extinguished, according to the alternative	5340
redemption procedures prescribed in sections 323.65 to 323.79 of	5341
the Revised Code, or if the action is in the municipal court by	5342
the bailiff, in the manner provided in section 5721.19 of the	5343
Revised Code.	5344

In the foreclosure proceeding, the treasurer may join in one	5345
action any number of lots or lands, but the decree shall be	5346
rendered separately, and any proceedings may be severed, in the	5347
discretion of the court, for the purpose of trial or appeal, and	5348
the court shall make such order for the payment of costs as is	5349
considered proper. The certificate or master list filed by the	5350
auditor with the prosecuting attorney is prima-facie evidence at	5351
the trial of the foreclosure action of the amount and validity of	5352
the taxes, assessments, charges, penalties, and interest appearing	5353
due and unpaid and of their nonpayment.	5354

(B) Foreclosure proceedings constituting an action in rem may	5355
be commenced by the filing of a complaint after the end of the	5356
second year from the date on which the delinquency was first	5357
certified by the auditor. Prior to filing such an action in rem,	5358
the prosecuting attorney shall cause a title search to be	5359
conducted for the purpose of identifying any lienholders or other	5360
persons with interests in the property subject to foreclosure.	5361
Following the title search, the action in rem shall be instituted	5362
by filing in the office of the clerk of a court with jurisdiction	5363
a complaint bearing a caption substantially in the form set forth	5364
in division (A) of section 5721.181 of the Revised Code.	5365

Any number of parcels may be joined in one action. Each	5366
separate parcel included in a complaint shall be given a serial	5367
number and shall be separately indexed and docketed by the clerk	5368
of the court in a book kept by the clerk for such purpose. A	5369
complaint shall contain the permanent parcel number of each parcel	5370
included in it, the full street address of the parcel when	5371
available, a description of the parcel as set forth in the	5372
certificate or master list, the name and address of the last known	5373
owner of the parcel if they appear on the general tax list, the	5374
name and address of each lienholder and other person with an	5375
interest in the parcel identified in the title search relating to	5376
the parcel that is required by this division, and the amount of	5377
taxes, assessments, charges, penalties, and interest due and	5378
unpaid with respect to the parcel. It is sufficient for the	5379
treasurer to allege in the complaint that the certificate or	5380
master list has been duly filed by the auditor with respect to	5381
each parcel listed, that the amount of money with respect to each	5382
parcel appearing to be due and unpaid is due and unpaid, and that	5383
there is a lien against each parcel, without setting forth any	5384
other or special matters. The prayer of the complaint shall be	5385
that the court issue an order that the land described in the	5386
complaint be sold in the manner provided in section 5721.19 of the	5387
Revised Code.	5388

(1) Within thirty days after the filing of a complaint, the	5389
clerk of the court in which the complaint was filed shall cause a	5390
notice of foreclosure substantially in the form of the notice set	5391
forth in division (B) of section 5721.181 of the Revised Code to	5392
be published once a week for three consecutive weeks in a	5393
newspaper of general circulation in the county. In any county that	5394
has adopted a permanent parcel number system, the parcel may be	5395
described in the notice by parcel number only, instead of also	5396
with a complete legal description, if the prosecuting attorney	5397
determines that the publication of the complete legal description	5398
is not necessary to provide reasonable notice of the foreclosure	5399
proceeding to the interested parties. If the complete legal	5400
description is not published, the notice shall indicate where the	5401
complete legal description may be obtained.	5402

After the third publication, the publisher shall file with	5403
the clerk of the court an affidavit stating the fact of the	5404
publication and including a copy of the notice of foreclosure as	5405
published. Service of process for purposes of the action in rem	5406
shall be considered as complete on the date of the last	5407
publication.	5408

Within thirty days after the filing of a complaint and before	5409
the final date of publication of the notice of foreclosure, the	5410
clerk of the court also shall cause a copy of a notice	5411
substantially in the form of the notice set forth in division (C)	5412
of section 5721.181 of the Revised Code to be mailed by certified	5413
mail, with postage prepaid, to each person named in the complaint	5414
as being the last known owner of a parcel included in it, or as	5415
being a lienholder or other person with an interest in a parcel	5416
included in it. The notice shall be sent to the address of each	5417
such person, as set forth in the complaint, and the clerk shall	5418
enter the fact of such mailing upon the appearance docket. If the	5419
name and address of the last known owner of a parcel included in a	5420
complaint is not set forth in it, the auditor shall file an	5421
affidavit with the clerk stating that the name and address of the	5422
last known owner does not appear on the general tax list.	5423

(2)(a) An answer may be filed in an action in rem under this	5424
division by any person owning or claiming any right, title, or	5425
interest in, or lien upon, any parcel described in the complaint.	5426
The answer shall contain the caption and number of the action and	5427
the serial number of the parcel concerned. The answer shall set	5428
forth the nature and amount of interest claimed in the parcel and	5429
any defense or objection to the foreclosure of the lien of the	5430
state for delinquent taxes, assessments, charges, penalties, and	5431
interest as shown in the complaint. The answer shall be filed in	5432
the office of the clerk of the court, and a copy of the answer	5433
shall be served on the prosecuting attorney, not later than	5434
twenty-eight days after the date of final publication of the	5435
notice of foreclosure. If an answer is not filed within such time,	5436
a default judgment may be taken as to any parcel included in a	5437
complaint as to which no answer has been filed. A default judgment	5438
is valid and effective with respect to all persons owning or	5439
claiming any right, title, or interest in, or lien upon, any such	5440
parcel, notwithstanding that one or more of such persons are	5441
minors, incompetents, absentees or nonresidents of the state, or	5442
convicts in confinement.	5443

(b)(i) A receiver appointed pursuant to divisions (C)(2) and	5444
(3) of section 3767.41 of the Revised Code may file an answer	5445
pursuant to division (B)(2)(a) of this section, but is not	5446
required to do so as a condition of receiving proceeds in a	5447
distribution under division (B)(1) of section 5721.17 of the	5448
Revised Code.	5449

(ii) When a receivership under section 3767.41 of the Revised	5450
Code is associated with a parcel, the notice of foreclosure set	5451
forth in division (B) of section 5721.181 of the Revised Code and	5452
the notice set forth in division (C) of that section shall be	5453
modified to reflect the provisions of division (B)(2)(b)(i) of	5454
this section.	5455

(3) At the trial of an action in rem under this division, the	5456
certificate or master list filed by the auditor with the	5457
prosecuting attorney shall be prima-facie evidence of the amount	5458
and validity of the taxes, assessments, charges, penalties, and	5459
interest appearing due and unpaid on the parcel to which the	5460
certificate or master list relates and their nonpayment. If an	5461
answer is properly filed, the court may, in its discretion, and	5462
shall, at the request of the person filing the answer, grant a	5463
severance of the proceedings as to any parcel described in such	5464
answer for purposes of trial or appeal.	5465

(C) In addition to the actions in rem authorized under	5466
division (B) of this section and section 5721.14 of the Revised	5467
Code, an action in rem may be commenced under this division. An	5468
action commenced under this division shall conform to all of the	5469
requirements of division (B) of this section except as follows:	5470

(1) The prosecuting attorney shall not cause a title search	5471
to be conducted for the purpose of identifying any lienholders or	5472
other persons with interests in the property subject to	5473
foreclosure, except that the prosecuting attorney shall cause a	5474
title search to be conducted to identify any receiver's lien.	5475

(2) The names and addresses of lienholders and persons with	5476
an interest in the parcel shall not be contained in the complaint,	5477
and notice shall not be mailed to lienholders and persons with an	5478
interest as provided in division (B)(1) of this section, except	5479
that the name and address of a receiver under section 3767.41 of	5480
the Revised Code shall be contained in the complaint and notice	5481
shall be mailed to the receiver.	5482

(3) With respect to the forms applicable to actions commenced	5483
under division (B) of this section and contained in section	5484
5721.181 of the Revised Code:	5485

(a) The notice of foreclosure prescribed by division (B) of	5486
section 5721.181 of the Revised Code shall be revised to exclude	5487
any reference to the inclusion of the name and address of each	5488
lienholder and other person with an interest in the parcel	5489
identified in a statutorily required title search relating to the	5490
parcel, and to exclude any such names and addresses from the	5491
published notice, except that the revised notice shall refer to	5492
the inclusion of the name and address of a receiver under section	5493
3767.41 of the Revised Code and the published notice shall include	5494
the receiver's name and address. The notice of foreclosure also	5495
shall include the following in boldface type:	5496

"If pursuant to the action the parcel is sold, the sale shall	5497
not affect or extinguish any lien or encumbrance with respect to	5498
the parcel other than a receiver's lien and other than the lien	5499
for land taxes, assessments, charges, interest, and penalties for	5500
which the lien is foreclosed and in satisfaction of which the	5501
property is sold. All other liens and encumbrances with respect to	5502
the parcel shall survive the sale."	5503

(b) The notice to the owner, lienholders, and other persons	5504
with an interest in a parcel shall be a notice only to the owner	5505
and to any receiver under section 3767.41 of the Revised Code, and	5506
the last two sentences of the notice shall be omitted.	5507

(4) As used in this division, a "receiver's lien" means the	5508
lien of a receiver appointed pursuant to divisions (C)(2) and (3)	5509
of section 3767.41 of the Revised Code that is acquired pursuant	5510
to division (H)(2)(b) of that section for any unreimbursed	5511
expenses and other amounts paid in accordance with division (F) of	5512
that section by the receiver and for the fees of the receiver	5513
approved pursuant to division (H)(1) of that section.	5514

(D) If the prosecuting attorney determines that an action in	5515
rem under division (B) or (C) of this section is precluded by law,	5516
then foreclosure proceedings shall be filed pursuant to division	5517
(A) of this section, and the complaint in the action in personam	5518
shall set forth the grounds upon which the action in rem is	5519
precluded.	5520

(E) The conveyance by the owner of any parcel against which a	5521
complaint has been filed pursuant to this section at any time	5522
after the date of publication of the parcel on the delinquent tax	5523
list but before the date of a judgment of foreclosure pursuant to	5524
section 5721.19 of the Revised Code shall not nullify the right of	5525
the county to proceed with the foreclosure.	5526

Sec. 5721.19. (A) In its judgment of foreclosure rendered	5527
with respect to actions filed pursuant to section 5721.18 of the	5528
Revised Code, the court shall enter a finding with respect to each	5529
parcel of the amount of the taxes, assessments, charges,	5530
penalties, and interest, and the costs incurred in the foreclosure	5531
proceeding instituted against it, which are due and unpaid. The	5532
court may order each parcel to be sold, without appraisal, for not	5533
less than either of the following:	5534

(1) The fair market value of the parcel, as determined by the	5535
county auditor, plus the costs incurred in the foreclosure	5536
proceeding;	5537

(2) The total amount of the finding entered by the court,	5538
including all taxes, assessments, charges, penalties, and interest	5539
payable subsequent to the delivery to the county prosecuting	5540
attorney of the delinquent land tax certificate or master list of	5541
delinquent tracts and prior to the transfer of the deed of the	5542
parcel to the purchaser following confirmation of sale, plus the	5543
costs incurred in the foreclosure proceeding. For purposes of	5544
determining such amount, the county treasurer may estimate the	5545
amount of taxes, assessments, interest, penalties, and costs that	5546
will be payable at the time the deed of the property is	5547
transferred to the purchaser.	5548

Notwithstanding the minimum sales price provisions of	5549
divisions (A)(1) and (2) of this section to the contrary, a parcel	5550
sold pursuant to this section shall not be sold for less than the	5551
amount described in division (A)(2) of this section if the highest	5552
bidder is the owner of record of the parcel immediately prior to	5553
the judgment of foreclosure or a member of the following class of	5554
parties connected to that owner: a member of that owner's	5555
immediate family, a person with a power of attorney appointed by	5556
that owner who subsequently transfers the parcel to the owner, a	5557
sole proprietorship owned by that owner or a member of that	5558
owner's immediate family, or a partnership, trust, business trust,	5559
corporation, or association in which the owner or a member of the	5560
owner's immediate family owns or controls directly or indirectly	5561
more than fifty per cent. If a parcel sells for less than the	5562
amount described in division (A)(2) of this section, the officer	5563
conducting the sale shall require the buyer to complete an	5564
affidavit stating that the buyer is not the owner of record	5565
immediately prior to the judgment of foreclosure or a member of	5566
the specified class of parties connected to that owner, and the	5567
affidavit shall become part of the court records of the	5568
proceeding. If the county auditor discovers within three years	5569
after the date of the sale that a parcel was sold to that owner or	5570
a member of the specified class of parties connected to that owner	5571
for a price less than the amount so described, and if the parcel	5572
is still owned by that owner or a member of the specified class of	5573
parties connected to that owner, the auditor within thirty days	5574
after such discovery shall add the difference between that amount	5575
and the sale price to the amount of taxes that then stand charged	5576
against the parcel and is payable at the next succeeding date for	5577
payment of real property taxes. As used in this paragraph,	5578
"immediate family" means a spouse who resides in the same	5579
household and children.	5580

(B) Each parcel affected by the court's finding shall be	5581
separately sold, unless the court orders any of such parcels to be	5582
sold together.	5583

Each parcel shall be advertised and sold by the officer to	5584
whom the order of sale is directed in the manner provided by law	5585
for the sale of real property on execution. The advertisement for	5586
sale of each parcel shall be published once a week for three	5587
consecutive weeks and shall include the date on which a second	5588
sale will be conducted if no bid is accepted at the first sale.	5589
Any number of parcels may be included in one advertisement.	5590

The notice of the advertisement shall be substantially in the	5591
form of the notice set forth in section 5721.191 of the Revised	5592
Code. In any county that has adopted a permanent parcel number	5593
system, the parcel may be described in the notice by parcel number	5594
only, instead of also with a complete legal description, if the	5595
prosecuting attorney determines that the publication of the	5596
complete legal description is not necessary to provide reasonable	5597
notice of the foreclosure sale to potential bidders. If the	5598
complete legal description is not published, the notice shall	5599
indicate where the complete legal description may be obtained.	5600

(C)(1) Whenever the officer charged to conduct the sale	5601
offers any parcel for sale and no bids are made equal to the	5602
lesser of the amounts described in divisions (A)(1) and (2) of	5603
this section, the officer shall adjourn the sale of the parcel to	5604
the second date that was specified in the advertisement of sale.	5605
The second date shall be not less than two weeks or more than six	5606
weeks from the day on which the parcel was first offered for sale.	5607
The second sale shall be held at the same place and commence at	5608
the same time as set forth in the advertisement of sale. The	5609
officer shall offer any parcel not sold at the first sale. Upon	5610
the conclusion of any sale, or if any parcel remains unsold after	5611
being offered at two sales, the officer conducting the sale shall	5612
report the results to the court.	5613

(2)(a) If a parcel remains unsold after being offered at two	5614
sales, or one sale in the case of abandoned lands under sections	5615
323.65 to 323.79 of the Revised Code, or if a parcel sells at any	5616
sale but the amount of the price is less than the costs incurred	5617
in the proceeding instituted against the parcel under section	5618
5721.18 of the Revised Code, then the clerk of the court shall	5619
certify to the county auditor the amount of those costs that	5620
remains unpaid. At the next semiannual apportionment of real	5621
property taxes that occurs following any such certification, the	5622
auditor shall reduce the real property taxes that the auditor	5623
otherwise would distribute to each taxing district. In making the	5624
reductions, the auditor shall subtract from the otherwise	5625
distributable real property taxes to a taxing district an amount	5626
that shall be determined by multiplying the certified costs by a	5627
fraction the numerator of which shall be the amount of the taxes,	5628
assessments, charges, penalties, and interest on the parcel owed	5629
to that taxing district at the time the parcel first was offered	5630
for sale pursuant to this section, and the denominator of which	5631
shall be the total of the taxes, assessments, charges, penalties,	5632
and interest on the parcel owed to all the taxing districts at	5633
that time. The auditor promptly shall pay to the clerk of the	5634
court the amounts of the reductions.	5635

(b) If reductions occur pursuant to division (C)(2)(a) of	5636
this section, and if at a subsequent time a parcel is sold at a	5637
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of	5638
the Revised Code, then, notwithstanding other provisions of the	5639
Revised Code, except section 5721.17 of the Revised Code,	5640
governing the distribution of the proceeds of a foreclosure or	5641
forfeiture sale, the proceeds first shall be distributed to	5642
reimburse the taxing districts subjected to reductions in their	5643
otherwise distributable real property taxes. The distributions	5644
shall be based on the same proportions used for purposes of	5645
division (C)(2)(a) of this section.	5646

(3) The court, in its discretion, may order any parcel not	5647
sold pursuant to the original order of sale to be advertised and	5648
offered for sale at a subsequent foreclosure sale. For such	5649
purpose, the court may direct the parcel to be appraised and fix a	5650
minimum price for which it may be sold.	5651

(D) Except as otherwise provided in division (B)(1) of	5652
section 5721.17 of the Revised Code, upon the confirmation of a	5653
sale, the proceeds of the sale shall be applied as follows:	5654

(1) The costs incurred in any proceeding filed against the	5655
parcel pursuant to section 5721.18 of the Revised Code shall be	5656
paid first.	5657

(2) Following the payment required by division (D)(1) of this	5658
section, the part of the proceeds that is equal to five per cent	5659
of the taxes and assessments due shall be deposited in the	5660
delinquent tax and assessment collection fund created pursuant to	5661
section 321.261 of the Revised Code. If a county land	5662
reutilization corporation is operating in the county, the board of	5663
county commissioners, by resolution, may provide that an	5664
additional amount, not to exceed five per cent of such taxes and	5665
assessments, shall be credited to the county land reutilization	5666
corporation fund created by section 321.263 of the Revised Code	5667
to pay for the corporation's expenses. If such a resolution is in	5668
effect, the percentage of such taxes and assessments so provided	5669
shall be credited to that fund.	5670

(3) Following the payment required by division (D)(2) of this	5671
section, the amount found due for taxes, assessments, charges,	5672
penalties, and interest shall be paid, including all taxes,	5673
assessments, charges, penalties, and interest payable subsequent	5674
to the delivery to the county prosecuting attorney of the	5675
delinquent land tax certificate or master list of delinquent	5676
tracts and prior to the transfer of the deed of the parcel to the	5677
purchaser following confirmation of sale. If the proceeds	5678
available for distribution pursuant to division (D)(3) of this	5679
section are sufficient to pay the entire amount of those taxes,	5680
assessments, charges, penalties, and interest, the portion of the	5681
proceeds representing taxes, interest, and penalties shall be paid	5682
to each claimant in proportion to the amount of taxes levied by	5683
the claimant in the preceding tax year, and the amount	5684
representing assessments and other charges shall be paid to each	5685
claimant in the order in which they became due. If the proceeds	5686
are not sufficient to pay that entire amount, the proportion of	5687
the proceeds representing taxes, penalties, and interest shall be	5688
paid to each claimant in the same proportion that the amount of	5689
taxes levied by the claimant against the parcel in the preceding	5690
tax year bears to the taxes levied by all such claimants against	5691
the parcel in the preceding tax year, and the proportion of the	5692
proceeds representing items of assessments and other charges shall	5693
be credited to those items in the order in which they became due.	5694

(E) If the proceeds from the sale of a parcel are	5695
insufficient to pay in full the amount of the taxes, assessments,	5696
charges, penalties, and interest which are due and unpaid; the	5697
costs incurred in the foreclosure proceeding instituted against it	5698
which are due and unpaid; and, if division (B)(1) of section	5699
5721.17 of the Revised Code is applicable, any notes issued by a	5700
receiver pursuant to division (F) of section 3767.41 of the	5701
Revised Code and any receiver's lien as defined in division (C)(4)	5702
of section 5721.18 of the Revised Code, the court, pursuant to	5703
section 5721.192 of the Revised Code, may enter a deficiency	5704
judgment against the owner of record of the parcel for the unpaid	5705
amount. If that owner of record is a corporation, the court may	5706
enter the deficiency judgment against the stockholder holding a	5707
majority of that corporation's stock.	5708

If after distribution of proceeds from the sale of the parcel	5709
under division (D) of this section the amount of proceeds to be	5710
applied to pay the taxes, assessments, charges, penalties,	5711
interest, and costs is insufficient to pay them in full, and the	5712
court does not enter a deficiency judgment against the owner of	5713
record pursuant to this division, the taxes, assessments, charges,	5714
penalties, interest, and costs shall be deemed satisfied.	5715

(F)(1) Upon confirmation of a sale, a spouse of the party	5716
charged with the delinquent taxes or assessments shall thereby be	5717
barred of the right of dower in the property sold, though such	5718
spouse was not a party to the action. No statute of limitations	5719
shall apply to such action. When the land or lots stand charged on	5720
the tax duplicate as certified delinquent, it is not necessary to	5721
make the state a party to the foreclosure proceeding, but the	5722
state shall be deemed a party to such action through and be	5723
represented by the county treasurer.	5724

(2) Except as otherwise provided in divisions (F)(3) and (G)	5725
of this section, unless such land or lots were previously redeemed	5726
pursuant to section 5721.25 of the Revised Code, upon the filing	5727
of the entry of confirmation of any sale or the expiration of the	5728
alternative redemption period as defined in section 323.65 of the	5729
Revised Code, the title to such land or lots shall be	5730
incontestable in the purchaser and shall be free and clear of all	5731
liens and encumbrances, except a federal tax lien notice of which	5732
is properly filed in accordance with section 317.09 of the Revised	5733
Code prior to the date that a foreclosure proceeding is instituted	5734
pursuant to division (B) of section 5721.18 of the Revised Code	5735
and the easements and covenants of record running with the land or	5736
lots that were created prior to the time the taxes or assessments,	5737
for the nonpayment of which the land or lots are sold at	5738
foreclosure, became due and payable.	5739

(3) When proceedings for foreclosure are instituted under	5740
division (C) of section 5721.18 of the Revised Code, unless the	5741
land or lots were previously redeemed pursuant to section 5721.25	5742
of the Revised Code or before the expiration of the alternative	5743
redemption period, upon the filing of the entry of confirmation of	5744
sale or after the expiration of the alternative redemption period,	5745
as may apply to the case, the title to such land or lots shall	5746
be incontestable in the purchaser and shall be free of any	5747
receiver's lien as defined in division (C)(4) of section 5721.18	5748
of the Revised Code and, except as otherwise provided in division	5749
(G) of this section, the liens for land taxes, assessments,	5750
charges, interest, and penalties for which the lien was foreclosed	5751
and in satisfaction of which the property was sold. All other	5752
liens and encumbrances with respect to the land or lots shall	5753
survive the sale.	5754

(4) The title shall not be invalid because of any	5755
irregularity, informality, or omission of any proceedings under	5756
this chapter, or in any processes of taxation, if such	5757
irregularity, informality, or omission does not abrogate the	5758
provision for notice to holders of title, lien, or mortgage to, or	5759
other interests in, such foreclosed lands or lots, as prescribed	5760
in this chapter.	5761

(G) If a parcel is sold under this section for the amount	5762
described in division (A)(2) of this section, and the county	5763
treasurer's estimate exceeds the amount of taxes, assessments,	5764
interest, penalties, and costs actually payable when the deed is	5765
transferred to the purchaser, the officer who conducted the sale	5766
shall refund to the purchaser the difference between the estimate	5767
and the amount actually payable. If the amount of taxes,	5768
assessments, interest, penalties, and costs actually payable when	5769
the deed is transferred to the purchaser exceeds the county	5770
treasurer's estimate, the officer shall certify the amount of the	5771
excess to the treasurer, who shall enter that amount on the real	5772
and public utility property tax duplicate opposite the property;	5773
the amount of the excess shall be payable at the next succeeding	5774
date prescribed for payment of taxes in section 323.12 of the	5775
Revised Code.	5776

(H) If a parcel is sold under this section, the officer who	5777
conducted the sale shall collect the recording fee from the	5778
purchaser at the time of the sale and, following confirmation of	5779
the sale, shall prepare and record the deed conveying title to the	5780
parcel to the purchaser.	5781

Sec. 5721.191. (A) Subject to division (B) of this section,	5782
the form for the advertisement of a sale conducted pursuant to	5783
section 5721.19 of the Revised Code shall be as follows:	5784

"Notice of sale under judgment of foreclosure of liens	5785

for delinquent land taxes	5786

In the ............... court of ............., Ohio

5787

case no.

5788

in the matter of foreclosure of liens for

5789

delinquent land taxes

5790

county treasurer of ........................., Ohio

5791

Plaintiff,

vs.	5792

parcels of land encumbered with delinquent

5793

tax liens,

5794

Defendants.

~~Defendants.~~	5795

Whereas, judgment has been rendered against certain parcels	5796
of real property for taxes, assessments, charges, penalties,	5797
interest, and costs as follows:	5798

(Here set out, for each parcel, the respective permanent	5799
parcel number, full street address, description of the parcel,	5800
name and address of the last known owners of the parcel as shown	5801
on the general tax list, and total amount of the judgment) and;	5802

Whereas, such judgment orders such real property to be sold	5803
or otherwise disposed of according to law by the undersigned to	5804
satisfy the total amount of such judgment;	5805

Now, therefore, public notice is hereby given that I,	5806
.................... (officer of .........................., Ohio,	5807
will either dispose of such property according to law or sell such	5808
real property at public auction, for cash, to the highest bidder	5809
of an amount that equals at least (insert here, as in the court's	5810
order, the fair market value of the parcel as determined by the	5811
county auditor, or the total amount of the judgment, including all	5812
taxes, assessments, charges, penalties, and interest payable	5813
subsequent to the delivery to the prosecuting attorney of the	5814
delinquent land tax certificate or master list of delinquent	5815
tracts and prior to the transfer of the deed of the property to	5816
the purchaser following confirmation of sale), between the hours	5817
of ......... a.m. and ....... p.m., at (address and location) in	5818
..............., Ohio, on ..........., the .......... day of	5819
..............., .... If any parcel does not receive a sufficient	5820
bid or is not otherwise disposed of according to law, it ~~shall~~may	5821
be offered for sale, under the same terms and conditions of the	5822
first sale and at the same time of day and at the same place, on	5823
................, the ............ day of ............., ..., for	5824
an amount that equals at least (insert here, as in the court's	5825
order, the fair market value of the parcel as determined by the	5826
county auditor, or the total amount of the judgment, including all	5827
taxes assessments, charges, penalties, and interest payable	5828
subsequent to the delivery to the prosecuting attorney of the	5829
delinquent land tax certificate or master list of delinquent	5830
tracts and prior to the transfer of the deed of the property to	5831
the purchaser following confirmation of sale)."	5832

(B) If the title search required by division (B) of section	5833
5721.18 of the Revised Code that relates to a parcel subject to an	5834
in rem action under that division, or if the title search that	5835
relates to a parcel subject to an in personam action under	5836
division (A) of section 5721.18 of the Revised Code, indicates	5837
that a federal tax lien exists relative to the parcel, then the	5838
form of the advertisement of sale as described in division (A) of	5839
this section additionally shall include the following statement in	5840
boldface type:	5841

"PUBLIC NOTICE IS HEREBY GIVEN THAT (INSERT HERE THE	5842
DESCRIPTION OF EACH RELEVANT PARCEL) TO BE SOLD AT PUBLIC AUCTION	5843
IS SUBJECT TO A FEDERAL TAX LIEN THAT MAY NOT BE EXTINGUISHED BY	5844
THE SALE.	5845

	..............................		5846
	(officer)"		5847

(C) If the proceedings for foreclosure were instituted under	5848
division (C) of section 5721.18 of the Revised Code, then the form	5849
of the advertisement of sale as described in division (A) of this	5850
section additionally shall include the following statement in	5851
boldface type:	5852

"Public notice is hereby given that (insert here the	5853
description of each relevant parcel) to be sold at public auction	5854
will be sold subject to all liens and encumbrances with respect to	5855
the parcel, other than the liens for land taxes, assessments,	5856
charges, penalties, and interest for which the lien was foreclosed	5857
and in satisfaction of which the property is sold.	5858

	..............................		5859
	(officer)"		5860

Sec. 5721.20. ~~Any~~Except in cases where the property is	5861
transferred without sale to a municipal corporation, township,	5862
county, community development organization, or county land	5863
reutilization corporation pursuant to the alternative redemption	5864
period procedures contained in section 323.78 of the Revised	5865
Code, any residue of moneys from the sale or foreclosure of lands	5866
remaining to the owner on the order of distribution, and	5867
unclaimed by such owner within sixty days from its receipt, shall	5868
be paid into the county treasury and shall be charged separately	5869
to the county treasurer by the county auditor, in the name of the	5870
supposed owner. The treasurer shall retain such excess in the	5871
treasury for the proper owner of such lands upon which the	5872
foreclosure was had, and upon demand by such owner, within six	5873
years from the date of ~~receipts~~receipt, shall pay such excess to	5874
~~him~~the owner. If the owner does not demand payment of the excess	5875
within six years, then the excess shall be forfeited to the	5876
delinquent tax and assessment collection fund created under	5877
section 323.261 of the Revised Code, or in counties that have	5878
established a county land reutilization corporation fund under	5879
section 323.263 of the Revised Code, to the county land	5880
reutilization corporation fund.	5881

Sec. 5721.25. All delinquent land upon which the taxes,	5882
assessments, penalties, interest, or charges have become	5883
delinquent may be redeemed before foreclosure proceedings have	5884
been instituted by tendering to the county treasurer an amount	5885
sufficient, as determined by the court, to pay the taxes,	5886
assessments, penalties, interest, and charges then due and unpaid,	5887
and the costs incurred in any proceeding instituted against such	5888
land under Chapter 323. or this chapter of the Revised Code.	5889

After a foreclosure proceeding has been instituted under	5890
Chapter 323. or this chapter of the Revised Code with respect to	5891
delinquent land, but before the filing of an entry of confirmation	5892
of sale pursuant to the proceeding or before the expiration of the	5893
alternative redemption period as may apply under section 323.78	5894
of the Revised Code, any person entitled to redeem the land may	5895
do so by tendering to the county treasurer an amount sufficient,	5896
as determined by the court, to pay the taxes, assessments,	5897
penalties, interest, and charges then due and unpaid, and the	5898
costs incurred in any proceeding instituted against such land	5899
under Chapter 323. or this chapter of the Revised Code, and by	5900
demonstrating that the property is in compliance with all	5901
applicable zoning regulations, land use restrictions, and	5902
building, health, and safety codes.	5903

In addition, after a foreclosure proceeding has been	5904
instituted, but before the filing of an entry of confirmation of	5905
sale pursuant to the proceeding or before the expiration of the	5906
alternative redemption period as may apply under section 323.78	5907
of the Revised Code, any person entitled to redeem the land who	5908
has not previously defaulted on a delinquent tax contract under	5909
section 323.31 of the Revised Code with respect to that delinquent	5910
land may enter into a delinquent tax contract with the county	5911
treasurer for the payment of the taxes, assessments, penalties,	5912
interest, and charges found to be due and unpaid on such land,	5913
together with the costs incurred in the proceeding as determined	5914
by the court or board of revision, upon demonstrating that the	5915
property is in compliance with all applicable zoning regulations,	5916
land use restrictions, and building, health, and safety codes.	5917
The execution of a delinquent tax contract shall not stop the	5918
prosecution of a proceeding to judgment. The delinquent tax	5919
contract shall be paid as prescribed by section 323.31 of the	5920
Revised Code over a period not to exceed five years after the date	5921
of the first payment made under the contract. The delinquent tax	5922
contract may be terminated if the court or board of revision	5923
determines that the property is not in compliance with all	5924
applicable zoning regulations, land use restrictions, and	5925
building, health, and safety codes during the term of the	5926
contract. The court or board of revision shall retain	5927
jurisdiction over the delinquent land until the total amount set	5928
forth in the delinquent tax contract is paid, notwithstanding any	5929
conveyance of the land to another owner during the period that the	5930
delinquent tax contract is outstanding.	5931

If any payment under a delinquent tax contract is not paid	5932
when due, or if the contract is terminated because the property is	5933
not in compliance with all applicable zoning regulations, land use	5934
restrictions, and building, health, and safety codes, the county	5935
treasurer shall, at the time the payment is due and unpaid or the	5936
contract is terminated, advise the court or board of revision	5937
rendering the judgment of foreclosure, and the court or board of	5938
revision shall order such land sold for the amount of taxes,	5939
assessments, penalties, interest, and charges then due and owing	5940
on such land in the manner provided in section 5721.19 of the	5941
Revised Code, or disposed of as otherwise applicable under	5942
sections 323.65 to 323.79 of the Revised Code, without appraisal	5943
or sale.	5944

Upon the receipt of each payment pursuant to any delinquent	5945
tax contract, the county treasurer shall enter the amount of such	5946
payment on the tax duplicate, and, upon request, shall give a	5947
receipt for the amount paid to the person paying it. The receipt	5948
shall be in the form prescribed by the tax commissioner.	5949

~~The~~Except as otherwise provided in this section, the portion	5950
of the amount tendered under this section representing taxes, and	5951
penalties and interest thereon, shall be apportioned among the	5952
several taxing districts in the same proportion that the amount of	5953
taxes levied by each district against the delinquent property in	5954
the preceding tax year bears to the taxes levied by all such	5955
districts against the property in the preceding tax year. The	5956
portion of the payment representing assessments and other charges	5957
shall be credited to those items in the order in which they became	5958
due. To the extent that the county treasurer, under section	5959
321.341 of the Revised Code, had made advance payments to the	5960
several taxing districts of the current unpaid or delinquent taxes	5961
and assessments during the year when such taxes and assessments	5962
were levied for collection, such taxes and assessments, together	5963
with the penalties and interest charged on such taxes and	5964
assessments during such year, shall not be apportioned among the	5965
several taxing districts, but shall be retained by the county	5966
treasurer and applied in accordance with section 321.341 of the	5967
Revised Code.	5968

Sec. 5721.30. As used in sections 5721.30 to 5721.43 of the	5969
Revised Code:	5970

(A) "Tax certificate," "certificate," or "duplicate	5971
certificate" means a document that may be issued as a physical	5972
certificate, in book-entry form, or through an electronic medium,	5973
at the discretion of the county treasurer. Such document shall	5974
contain the information required by section 5721.31 of the Revised	5975
Code and shall be prepared, transferred, or redeemed in the manner	5976
prescribed by sections 5721.30 to 5721.43 of the Revised Code. As	5977
used in those sections, "tax certificate," "certificate," and	5978
"duplicate certificate" do not refer to the delinquent land tax	5979
certificate or the delinquent vacant land tax certificate issued	5980
under section 5721.13 of the Revised Code.	5981

(B) "Certificate parcel" means the parcel of delinquent land	5982
that is the subject of and is described in a tax certificate.	5983

(C) "Certificate holder" means a person ~~who~~or county land	5984
reutilization corporation that purchases or otherwise acquires a	5985
tax certificate under section 5721.32, 5721.33, or 5721.42 of the	5986
Revised Code, or a person to whom a tax certificate has been	5987
transferred pursuant to section 5721.36 of the Revised Code.	5988

(D) "Certificate purchase price" means, with respect to the	5989
sale of tax certificates under sections 5721.32, 5721.33, and	5990
5721.42 of the Revised Code, the amount equal to delinquent taxes,	5991
assessments, penalties, and interest computed under section	5992
323.121 of the Revised Code charged against a certificate parcel	5993
at the time the tax certificate respecting that parcel is sold or	5994
transferred, not including any delinquent taxes, assessments,	5995
penalties, interest, and charges, the lien for which has been	5996
conveyed to a certificate holder through a prior sale of a tax	5997
certificate respecting that parcel; provided, however, that	5998
payment of the certificate purchase price in a sale under section	5999
5721.33 of the Revised Code may be made wholly in cash or	6000
partially in cash and partially by noncash consideration	6001
acceptable to the county treasurer from the purchaser, and, in the	6002
case of a county land reutilization corporation, with notes. In	6003
the event that any such noncash consideration is delivered to pay	6004
a portion of the certificate purchase price, such noncash	6005
consideration may be subordinate to the rights of the holders of	6006
other obligations whose proceeds paid the cash portion of the	6007
certificate purchase price.	6008

"Certificate purchase price" also includes the amount of the	6009
fee charged by the county treasurer to the purchaser of the	6010
certificate under division (H) of section 5721.32 of the Revised	6011
Code.	6012

(E) With respect to a sale or transfer of tax certificates	6013
under section 5721.32 of the Revised Code and except as provided	6014
in division (E)(2) of this section, both of the following apply:	6015

(1) "Certificate redemption price" means the certificate	6016
purchase price plus the greater of the following:	6017

(a) Interest, at the certificate rate of interest, accruing	6018
during the certificate interest period on the certificate purchase	6019
price, calculated in accordance with section 5721.41 of the	6020
Revised Code;	6021

(b) Six per cent of the certificate purchase price.

6022

(2) If the certificate rate of interest equals zero, the	6023
certificate redemption price equals the certificate purchase price	6024
plus the fee charged by the county treasurer to the purchaser of	6025
the certificate under division (H) of section 5721.32 of the	6026
Revised Code.	6027

(F) With respect to a sale of tax certificates under section	6028
5721.33 of the Revised Code, "certificate redemption price" means	6029
the amount equal to the sum of the following:	6030

(1) The certificate purchase price;

6031

(2) Interest accrued on the certificate purchase price at the	6032
certificate rate of interest from the date on which a tax	6033
certificate is delivered through and including the day immediately	6034
preceding the day on which the certificate redemption price is	6035
paid;	6036

(3) The fee, if any, charged by the county treasurer to the	6037
purchaser of the certificate under division (J) of section 5721.33	6038
of the Revised Code;	6039

(4) Any other fees charged by any county office in connection	6040
with the recording of tax certificates.	6041

(G) "Certificate rate of interest" means the rate of simple	6042
interest per year bid by the winning bidder in an auction of a tax	6043
certificate held under section 5721.32 of the Revised Code, or the	6044
rate of simple interest per year not to exceed eighteen per cent	6045
per year fixed pursuant to section 5721.42 of the Revised Code or	6046
by the county treasurer with respect to any tax certificate sold	6047
or transferred pursuant to a negotiated sale under section 5721.33	6048
of the Revised Code.	6049

(H) "Cash" means United States currency, certified checks,	6050
money orders, bank drafts, or electronic transfer of funds, and	6051
excludes any other form of payment.	6052

(I) "The date on which a tax certificate is sold or	6053
transferred," "the date the certificate was sold or transferred,"	6054
"the date the certificate is purchased," and any other phrase of	6055
similar content mean, with respect to a sale pursuant to an	6056
auction under section 5721.32 of the Revised Code, the date	6057
designated by the county treasurer for the submission of bids and,	6058
with respect to a negotiated sale under section 5721.33 of the	6059
Revised Code, the date of delivery of the tax certificates to the	6060
purchasers thereof pursuant to a tax certificate sale/purchase	6061
agreement.	6062

(J) "Purchaser of a tax certificate pursuant to section	6063
5721.32 of the Revised Code" means the winning bidder in an	6064
auction of a tax certificate held under section 5721.32 of the	6065
Revised Code.	6066

(K) "Certificate interest period" means, with respect to a	6067
tax certificate sold or transferred under section 5721.32 or	6068
5721.42 of the Revised Code and for the purpose of accruing	6069
interest under section 5721.41 of the Revised Code, the period	6070
beginning on the date on which the certificate is purchased and,	6071
with respect to a tax certificate sold or transferred under	6072
section 5721.33 of the Revised Code, the period beginning on the	6073
date of delivery of the tax certificate, and in either case ending	6074
on one of the following dates:	6075

(1) In the case of foreclosure proceedings instituted under	6076
section 5721.37 of the Revised Code, the date the certificate	6077
holder submits a payment to the treasurer under division (B) of	6078
that section;	6079

(2) In the case of a certificate parcel redeemed under	6080
division (A) or (C) of section 5721.38 of the Revised Code, the	6081
date the owner of record of the certificate parcel, or any other	6082
person entitled to redeem that parcel, pays to the county	6083
treasurer or to the certificate holder, as applicable, the full	6084
amount determined under that section.	6085

(L) "County treasurer" means, with respect to the sale or	6086
transfer of tax certificates under section 5721.32, or 5721.33 of	6087
the Revised Code, the county treasurer of a county having a	6088
population of at least two hundred thousand according to the then	6089
most recent federal decennial census.	6090

(M) "Qualified trustee" means a trust company within the	6091
state or a bank having the power of a trust company within the	6092
state with a combined capital stock, surplus, and undivided	6093
profits of at least one hundred million dollars.	6094

(N) "Tax certificate sale/purchase agreement" means the	6095
purchase and sale agreement described in division (C) of section	6096
5721.33 of the Revised Code setting forth the certificate purchase	6097
price, plus any applicable premium or less any applicable	6098
discount, including, without limitation, the amount to be paid in	6099
cash and the amount and nature of any noncash consideration, the	6100
date of delivery of the tax certificates, and the other terms and	6101
conditions of the sale, including, without limitation, the rate of	6102
interest that the tax certificates shall bear.	6103

(O) "Noncash consideration" means any form of consideration	6104
other than cash, including, but not limited to, promissory notes	6105
whether subordinate or otherwise.	6106

(P) "Private attorney" means for purposes of section 5721.37	6107
of the Revised Code, any attorney licensed to practice law in this	6108
state, whether practicing with a firm of attorneys or otherwise,	6109
whose license has not been revoked or otherwise suspended and who	6110
brings foreclosure proceedings pursuant to section 5721.37 of the	6111
Revised Code on behalf of a certificate holder.	6112

(Q) "Related certificate parcel" means, with respect to a	6113
certificate holder, the certificate parcel with respect to which	6114
the certificate holder has purchased and holds a tax certificate	6115
pursuant to sections 5721.30 to 5721.43 of the Revised Code and,	6116
with respect to a tax certificate, the certificate parcel against	6117
which the tax certificate has been sold pursuant to those	6118
sections.	6119

Sec. 5721.31. (A) After receipt of a duplicate of the	6120
delinquent land list compiled under section 5721.011 of the	6121
Revised Code, or a delinquent land list compiled previously under	6122
that section, for a county having a population of at least two	6123
hundred thousand according to the most recent federal decennial	6124
census, the county treasurer may select from the list parcels of	6125
delinquent land the lien against which the county treasurer may	6126
attempt to transfer by the sale of tax certificates under sections	6127
5721.30 to 5721.43 of the Revised Code. The county treasurer may	6128
select only those eligible parcels for which taxes, assessments,	6129
penalties, interest, and charges have not yet been paid or for	6130
which a valid delinquent tax contract under section 323.31 of the	6131
Revised Code is not in force. Each certificate shall contain the	6132
same information as is required to be contained in the delinquent	6133
land list. The county treasurer shall compile a separate list,	6134
the list of parcels selected for tax certificate sales, including	6135
the same information as is required to be included in the	6136
delinquent land list.	6137

Upon compiling the list of parcels selected for tax	6138
certificate sales, the county treasurer may conduct a title search	6139
for any parcel on the list.	6140

(B)(1) Except as otherwise provided in division (B)(3) of	6141
this section, when tax certificates are to be sold or transferred	6142
under section 5721.32 of the Revised Code with respect to parcels,	6143
the county treasurer shall send written notice by certified or	6144
registered mail to either the owner of record or all interested	6145
parties discoverable through a title search, or both, of each	6146
parcel on the list. A notice to an owner shall be sent to the	6147
owner's last known tax mailing address. The notice shall inform	6148
the owner or interested parties that a tax certificate will be	6149
offered for sale on the parcel, and that the owner or interested	6150
parties may incur additional expenses as a result of the sale.	6151

(2) Except as otherwise provided in division (B)(3) of this	6152
section, when tax certificates are to be sold or transferred under	6153
section 5721.33 of the Revised Code with respect to parcels, the	6154
county treasurer, at least thirty days prior to the date of sale	6155
or transfer of such tax certificates, shall send written notice of	6156
the sale or transfer by certified or registered mail, or both, to	6157
the last known tax-mailing address of the record owner of the	6158
property or parcel and may send such notice to all parties with an	6159
interest in the property that has been recorded in the property	6160
records of the county pursuant to section 317.08 of the Revised	6161
Code. The notice shall state that a tax certificate will be	6162
offered for sale or transfer on the parcel, and that the owner or	6163
interested parties may incur additional expenses as a result of	6164
the sale or transfer.	6165

(3) The county treasurer is not required to send a notice	6166
under division (B)(1) or (B)(2) of this section if the treasurer	6167
previously has attempted to send such notice to the owner of the	6168
parcel and the notice has been returned by the post office as	6169
undeliverable. The absence of a valid tax mailing address for the	6170
owner of a parcel does not preclude the county treasurer from	6171
selling or transferring a tax certificate for the parcel.	6172

(C) The county treasurer shall advertise the sale of tax	6173
certificates under section 5721.32 of the Revised Code in a	6174
newspaper of general circulation in the county, once a week for	6175
two consecutive weeks. The advertisement shall include the date,	6176
the time, and the place of the public auction, descriptions of the	6177
parcels, and the names of the owners of record of the parcels.	6178

(D) After the county treasurer has compiled the list of	6179
parcels selected for tax certificate sales but before a tax	6180
certificate respecting a parcel is sold or transferred, if the	6181
owner of record of the parcel pays to the county treasurer in cash	6182
the full amount of delinquent taxes, assessments, penalties,	6183
interest, and charges then due and payable or enters into a valid	6184
delinquent tax contract under section 323.31 of the Revised Code	6185
to pay that amount, the owner of record of the parcel also shall	6186
pay a fee in an amount prescribed by the treasurer to cover the	6187
administrative costs of the treasurer under this section	6188
respecting the parcel and credited to the tax certificate	6189
administration fund.	6190

(E) A tax certificate administration fund shall be created in	6191
the county treasury of each county selling tax certificates under	6192
sections 5721.30 to 5721.43 of the Revised Code. The fund shall be	6193
administered by the county treasurer, and used solely for the	6194
purposes of sections 5721.30 to 5721.43 of the Revised Code or as	6195
otherwise permitted in this division. Any fee received by the	6196
treasurer under sections 5721.30 to 5721.43 of the Revised Code	6197
shall be credited to the fund, except the bidder registration fee	6198
under division (B) of section 5721.32 of the Revised Code and the	6199
county prosecuting attorney's fee under division (B)(3) of	6200
section 5721.37 of the Revised Code. To the extent there is a	6201
surplus in the fund from time to time, the surplus may, with the	6202
approval of the county treasurer, be utilized for the purposes of	6203
a county land reutilization corporation operating in the county.	6204

(F) The county treasurers of more than one county may jointly	6205
conduct a regional sale of tax certificates under section 5721.32	6206
of the Revised Code. A regional sale shall be held at a single	6207
location in one county, where the tax certificates from each of	6208
the participating counties shall be offered for sale at public	6209
auction. Before the regional sale, each county treasurer shall	6210
advertise the sale for the parcels in the treasurer's county as	6211
required by division (C) of this section. At the regional sale,	6212
tax certificates shall be sold on parcels from one county at a	6213
time, with all of the certificates for one county offered for sale	6214
before any certificates for the next county are offered for sale.	6215

(G) The tax commissioner shall prescribe the form of the tax	6216
certificate under this section, and county treasurers shall use	6217
the form prescribed by the commissioner.	6218

Sec. 5721.32. (A) The sale of tax certificates by public	6219
auction may be conducted at any time after completion of the	6220
advertising of the sale under section 5721.31 of the Revised Code,	6221
on the date and at the time and place designated in the	6222
advertisements, and may be continued from time to time as the	6223
county treasurer directs. The county treasurer may offer the tax	6224
certificates for sale in blocks of tax certificates, consisting of	6225
any number of tax certificates as determined by the county	6226
treasurer.	6227

(B)(1) The sale of tax certificates under this section shall	6228
be conducted at a public auction by the county treasurer or a	6229
designee of the county treasurer.	6230

(2) No person shall be permitted to bid without completing a	6231
bidder registration form, in the form prescribed by the tax	6232
commissioner, and filing the form with the county treasurer prior	6233
to the start of the auction, together with remittance of a	6234
registration fee, in cash, of five hundred dollars. The bidder	6235
registration form shall include a tax identification number of the	6236
registrant. The registration fee is refundable at the end of	6237
bidding on the day of the auction, unless the registrant is the	6238
winning bidder for one or more tax certificates or one or more	6239
blocks of tax certificates, in which case the fee may be applied	6240
toward the deposit required by this section.	6241

(3) The county treasurer may require a person who wishes to	6242
bid on one or more parcels to submit a letter from a financial	6243
institution stating that the bidder has sufficient funds available	6244
to pay the purchase price of the parcels and a written	6245
authorization for the treasurer to verify such information with	6246
the financial institution. The county treasurer may require	6247
submission of the letter and authorization sufficiently in advance	6248
of the auction to allow for verification. No person who fails to	6249
submit the required letter and authorization, or whose financial	6250
institution fails to provide the requested verification, shall be	6251
permitted to bid.	6252

(C) At the auction, the county treasurer or the treasurer's	6253
designee or agent shall begin the bidding at eighteen per cent per	6254
year simple interest, and accept lower bids in even increments of	6255
one-fourth of one per cent to the rate of zero per cent. The	6256
county treasurer, designee, or agent shall award the tax	6257
certificate to the person bidding the lowest certificate rate of	6258
interest.	6259

(D) The winning bidder shall pay the county treasurer a cash	6260
deposit of at least ten per cent of the certificate purchase price	6261
not later than the close of business on the day of the sale. The	6262
winning bidder shall pay the balance and the fee required under	6263
division (H) of this section not later than five business days	6264
after the day on which the certificate is sold. If the winning	6265
bidder fails to pay the balance and fee within the prescribed	6266
time, the bidder forfeits the deposit, and the county treasurer	6267
shall retain the tax certificate and may attempt to sell it at any	6268
auction conducted at a later date. The county treasurer shall	6269
deposit the forfeited deposit in the county treasury to the credit	6270
of the tax certificate administration fund.	6271

(E) Upon receipt of the full payment of the certificate	6272
purchase price from the purchaser, the county treasurer shall	6273
issue the tax certificate and record the tax certificate sale by	6274
marking on the tax certificate and into a tax certificate	6275
register, the certificate purchase price, the certificate rate of	6276
interest, the date the certificate was sold, and the name and	6277
address of the certificate holder, which may be, upon receipt of	6278
instructions from the purchaser, the secured party of the actual	6279
purchaser, or an agent or custodian for the purchaser or secured	6280
party. The county treasurer also shall transfer the tax	6281
certificate to the certificate holder and, upon presentation to	6282
the treasurer of instructions signed by the certificate purchaser,	6283
shall record in the tax certificate register the name and address	6284
of any secured party of the certificate purchaser having a	6285
security interest in the tax certificate. Upon the transfer of a	6286
tax certificate, the county treasurer shall apportion the part of	6287
the proceeds from the sale representing taxes, penalties, and	6288
interest among the several taxing districts in the same proportion	6289
that the amount of taxes levied by each district against the	6290
certificate parcel in the preceding tax year bears to the taxes	6291
levied by all such districts against the certificate parcel in the	6292
preceding tax year, and credit the part of the proceeds	6293
representing assessments and other charges to the items of	6294
assessments and charges in the order in which those items became	6295
due. Upon completion of the sale of a tax certificate, the	6296
delinquent taxes, assessments, penalties, and interest that make	6297
up the certificate purchase price are transferred, and the	6298
superior lien of the state and its taxing districts for those	6299
taxes, assessments, penalties, and interest is conveyed intact to	6300
the certificate holder.	6301

(F) If a tax certificate is offered for sale under this	6302
section but is not sold, the county treasurer may strike the	6303
corresponding certificate parcel from the list of parcels selected	6304
for tax certificate sales. The lien for taxes, assessments,	6305
charges, penalties, and interest against a parcel stricken from	6306
the list thereafter may be foreclosed in the manner prescribed by	6307
section 323.25, sections 323.65 to 323.79, or section 5721.14, or	6308
5721.18 of the Revised Code unless, prior to the institution of	6309
such proceedings against the parcel, the county treasurer	6310
restores the parcel to the list of parcels selected for tax	6311
certificate sales.	6312

(G) A certificate holder shall not be liable for damages	6313
arising from a violation of sections 3737.87 to 3737.891 or	6314
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or	6315
6111. of the Revised Code, or a rule adopted or order, permit,	6316
license, variance, or plan approval issued under any of those	6317
chapters, that is or was committed by another person in connection	6318
with the parcel for which the tax certificate is held.	6319

(H) When selling a tax certificate under this section, the	6320
county treasurer shall charge a fee to the purchaser of the	6321
certificate. The county treasurer shall set the fee at a	6322
reasonable amount that covers the treasurer's costs of	6323
administering the sale of the tax certificate. The county	6324
treasurer shall deposit the fee in the county treasury to the	6325
credit of the tax certificate administration fund.	6326

(I) After selling a tax certificate under this section, the	6327
county treasurer shall send written notice by certified or	6328
registered mail to the owner of the certificate parcel at the	6329
owner's last known tax-mailing address. The notice shall inform	6330
the owner that the tax certificate was sold, shall describe the	6331
owner's options to redeem the parcel, including entering into a	6332
redemption payment plan under division (C)(1) of section 5721.38	6333
of the Revised Code, and shall name the certificate holder and its	6334
secured party, if any.	6335

(J) A tax certificate shall not be sold to the owner of the	6336
certificate parcel.	6337

Sec. 5721.33. (A) A county treasurer may, in the treasurer's	6338
discretion, negotiate the sale or transfer of any number of tax	6339
certificates with one or more persons, including a county land	6340
reutilization corporation, including, without limitation, any	6341
premium to be added to or discount to be subtracted from the	6342
certificate purchase price for the tax certificates and any other	6343
terms of the sale that the county treasurer, in the treasurer's	6344
discretion, determines appropriate or necessary for the sale.	6345

(B) The sale or transfer of tax certificates under this	6346
section shall be governed by the criteria established by the	6347
county treasurer pursuant to division (E) of this section.	6348

(C) The county treasurer may execute a tax certificate	6349
sale/purchase agreement and other necessary agreements with a	6350
designated purchaser or purchasers to complete a negotiated sale	6351
or transfer of tax certificates.	6352

(D) The tax certificate may be sold at a premium to or	6353
discount from the certificate purchase price. The county treasurer	6354
may establish as one of the terms of the negotiated sale the	6355
portion of the certificate purchase price, plus any applicable	6356
premium or less any applicable discount, that the purchaser or	6357
purchasers shall pay in cash on the date the tax certificates are	6358
sold and the portion, if any, of the certificate purchase price,	6359
plus any applicable premium or less any applicable discount, that	6360
the purchaser or purchasers shall pay in noncash consideration and	6361
the nature of that consideration.	6362

The county treasurer shall sell such tax certificates at a	6363
certificate purchase price, plus any applicable premium and less	6364
any applicable discount, and at a certificate rate of interest	6365
that, in the treasurer's determination, are in the best interests	6366
of the county.	6367

(E)(1) The county treasurer shall adopt rules governing the	6368
eligibility of persons to purchase tax certificates or to	6369
otherwise participate in a negotiated sale under this section. The	6370
rules may provide for precertification of such persons, including	6371
a requirement for disclosure of income, assets, and any other	6372
financial information the county treasurer determines appropriate.	6373
The rules also may prohibit any person that is delinquent in the	6374
payment of any tax to the county or to the state, or that is in	6375
default in or on any other obligation to the county or to the	6376
state, from purchasing a tax certificate or otherwise	6377
participating in a negotiated sale of tax certificates under this	6378
section. The rules may also authorize the purchase of certificates	6379
by a county land reutilization corporation, and authorize the	6380
county treasurer to receive notes in lieu of cash, with such	6381
notes being payable to the treasurer upon the receipt or	6382
enforcement of such taxes, assessments, charges, costs,	6383
penalties, and interest, and as otherwise further agreed between	6384
the corporation and the treasurer. The eligibility information	6385
required shall include the tax identification number of the	6386
purchaser and may include the tax identification number of the	6387
participant. The county treasurer, upon request, shall provide a	6388
copy of the rules adopted under this section.	6389

(2) Any person that intends to purchase a tax certificate in	6390
a negotiated sale shall submit an affidavit to the county	6391
treasurer that establishes compliance with the applicable	6392
eligibility criteria and includes any other information required	6393
by the treasurer. Any person that fails to submit such an	6394
affidavit is ineligible to purchase a tax certificate. Any person	6395
that knowingly submits a false or misleading affidavit shall	6396
forfeit any tax certificate or certificates purchased by the	6397
person at a sale for which the affidavit was submitted, shall be	6398
liable for payment of the full certificate purchase price, plus	6399
any applicable premium and less any applicable discount, of the	6400
tax certificate or certificates, and shall be disqualified from	6401
participating in any tax certificate sale conducted in the county	6402
during the next five years.	6403

(3) A tax certificate shall not be sold to the owner of the	6404
certificate parcel or to any corporation, partnership, or	6405
association in which such owner has an interest. No person that	6406
purchases a tax certificate in a negotiated sale shall assign or	6407
transfer the tax certificate to the owner of the certificate	6408
parcel or to any corporation, partnership, or association in which	6409
the owner has an interest. Any person that knowingly or	6410
negligently transfers or assigns a tax certificate to the owner of	6411
the certificate parcel or to any corporation, partnership, or	6412
association in which such owner has an interest shall be liable	6413
for payment of the full certificate purchase price, plus any	6414
applicable premium and less any applicable discount, and shall not	6415
be entitled to a refund of any amount paid. Such tax certificate	6416
shall be deemed void and the tax lien sold under the tax	6417
certificate shall revert to the county as if no sale of the tax	6418
certificate had occurred.	6419

(F) The purchaser in a negotiated sale under this section	6420
shall deliver the certificate purchase price or other	6421
consideration, plus any applicable premium and less any applicable	6422
discount and including any noncash consideration, to the county	6423
treasurer not later than the close of business on the date the tax	6424
certificates are delivered to the purchaser. The certificate	6425
purchase price, plus any applicable premium and less any	6426
applicable discount, or portion of the price, that is paid in cash	6427
shall be deposited in the county's general fund to the credit of	6428
the account to which ad valorem real property taxes are credited	6429
and further credited as provided in division (G) of this section.	6430
The purchaser also shall pay on the date the tax certificates are	6431
delivered to the purchaser the fee, if any, negotiated under	6432
division (J) of this section. If the purchaser fails to pay the	6433
certificate purchase price, plus any applicable premium and less	6434
any applicable discount, and any such fee within the time periods	6435
required by this section, the county treasurer shall retain the	6436
tax certificate and may attempt to sell it at any auction or	6437
negotiated sale conducted at a later date.	6438

(G) Upon receipt of the full payment of the certificate	6439
purchase price or other agreed upon consideration, plus any	6440
applicable premium and less any applicable discount, and the	6441
negotiated fee, if any, from the purchaser, the county treasurer,	6442
or a qualified trustee whom the treasurer has engaged for such	6443
purpose, shall issue the tax certificate and record the tax	6444
certificate sale by marking on each of the tax certificates sold	6445
or, if issued in book-entry form, on the global tax certificate,	6446
and marking into a tax certificate register, the certificate	6447
purchase price, any premium paid or discount taken, the	6448
certificate rate of interest, the date the certificates were sold,	6449
and the name and address of the certificate holder or, in the case	6450
of issuance of the tax certificates in a book-entry system, the	6451
name and address of the nominee, which may be, upon receipt of	6452
instructions from the purchaser, the secured party of the actual	6453
purchaser, or an agent or custodian for the purchaser or secured	6454
party. The county treasurer also shall transfer the tax	6455
certificates to the certificate holder and, upon presentation to	6456
the treasurer of instructions signed by the certificate purchaser	6457
or purchasers, shall record in the tax certificate register the	6458
name and address of any secured party of the certificate purchaser	6459
or purchasers having a security interest in the tax certificate.	6460
Upon the transfer of the tax certificates, the county treasurer	6461
shall apportion the part of the cash proceeds from the sale	6462
representing taxes, penalties, and interest among the several	6463
taxing districts in the same proportion that the amount of taxes	6464
levied by each district against the certificate parcels in the	6465
preceding tax year bears to the taxes levied by all such districts	6466
against the certificate parcels in the preceding tax year, and	6467
credit the part of the proceeds representing assessments and other	6468
charges to the items of assessments and charges in the order in	6469
which those items became due. If the cash proceeds from the sale	6470
are not sufficient to fully satisfy the items of outstanding	6471
delinquent taxes, assessments, penalties, interest, and charges on	6472
the certificate parcels against which tax certificates were sold,	6473
the county treasurer shall credit the cash proceeds to such items	6474
pro rata based upon the proportion that each item of delinquent	6475
taxes, assessments, penalties, interest, and charges bears to the	6476
aggregate of all such items, or by any other method that the	6477
county treasurer, in the treasurer's sole discretion, determines	6478
is equitable. Upon completion of the sale of the tax certificates,	6479
the delinquent taxes, assessments, penalties, and interest that	6480
make up the certificate purchase price are transferred, and the	6481
superior lien of the state and its taxing districts for those	6482
taxes, assessments, penalties, and interest is conveyed intact to	6483
the certificate holder or holders.	6484

(H) If a tax certificate is offered for sale under this	6485
section but is not sold, the county treasurer may strike the	6486
corresponding certificate parcel from the list of parcels selected	6487
for tax certificate sales. The lien for taxes, assessments,	6488
charges, penalties, and interest against a parcel stricken from	6489
the list thereafter may be foreclosed in the manner prescribed by	6490
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,	6491
prior to the institution of such proceedings against the parcel,	6492
the county treasurer restores the parcel to the list of parcels	6493
selected for tax certificate sales.	6494

(I) Neither a certificate holder nor its secured party, if	6495
any, shall be liable for damages arising from a violation of	6496
sections 3737.87 to 3737.891 or Chapter 3704., 3734., 3745.,	6497
3746., 3750., 3751., 3752., 6109., or 6111. of the Revised Code,	6498
or a rule adopted or order, permit, license, variance, or plan	6499
approval issued under any of those chapters, that is or was	6500
committed by another person in connection with the parcel for	6501
which the tax certificate is held.	6502

(J) When selling or transferring a tax certificate under this	6503
section, the county treasurer may negotiate with the purchaser of	6504
the certificate for a fee paid by the purchaser to the treasurer	6505
to reimburse the treasurer for any part or all of the treasurer's	6506
costs of preparing for and administering the sale of the tax	6507
certificate. Such fee, if any, shall be added to the certificate	6508
purchase price of the certificate and shall be paid by the	6509
purchaser on the date of delivery of the tax certificate. The	6510
county treasurer shall deposit the fee in the county treasury to	6511
the credit of the tax certificate administration fund.	6512

(K) After selling tax certificates under this section, the	6513
county treasurer shall send written notice by certified or	6514
registered mail to the last known address of the owner of the	6515
certificate parcel. The notice shall inform the owner that a tax	6516
certificate with respect to such owner's parcel was sold or	6517
transferred and shall describe the owner's options to redeem the	6518
parcel, including entering into a redemption payment plan under	6519
division (C)(2) of section 5721.38 of the Revised Code.	6520

Sec. 5721.36. (A)(1) Except as otherwise provided in	6521
division (A)(2) of this section, the purchaser of a tax	6522
certificate sold as part of a block sale pursuant to section	6523
5721.32 of the Revised Code may transfer the certificate to any	6524
person, and any other purchaser of a tax certificate pursuant to	6525
section 5721.32 or 5721.33 of the Revised Code may transfer the	6526
certificate to any person except the owner of the certificate	6527
parcel or any corporation, partnership, or association in which	6528
such owner has an interest. The transferee of a tax certificate	6529
subsequently may transfer the certificate to any other person to	6530
whom the purchaser could have transferred the certificate. The	6531
transferor of a tax certificate shall endorse the certificate and	6532
shall swear to the endorsement before a notary public or other	6533
officer empowered to administer oaths. The transferee shall	6534
present the endorsed certificate and a notarized copy of a valid	6535
form of identification showing the transferee's taxpayer	6536
identification number to the county treasurer of the county where	6537
the certificate is registered, who shall, upon payment of a fee of	6538
twenty dollars to cover the costs associated with the transfer of	6539
a tax certificate, enter upon the register of certificate holders	6540
opposite the certificate entry the name and address of the	6541
transferee, the date of entry, and, upon presentation to the	6542
treasurer of instructions signed by the transferee, the name and	6543
address of any secured party of the transferee having an interest	6544
in the tax certificate. The treasurer shall deposit the fee in the	6545
county treasury to the credit of the tax certificate	6546
administration fund.	6547

Except as otherwise provided in division (A)(2) of this	6548
section, no request for foreclosure or notice of intent to	6549
foreclose, as the case may be, shall be filed by any person other	6550
than the person shown on the register to be the certificate holder	6551
or a private attorney for that person properly authorized to act	6552
in that person's behalf.	6553

(2) Upon registration of a security interest with the county	6554
treasurer as provided in section 5721.32 or 5721.33 of the Revised	6555
Code, both of the following apply:	6556

(a) No purchaser or transferee of a tax certificate, other	6557
than a county land reutilization corporation, may transfer that	6558
tax certificate except upon presentation to the treasurer of	6559
instructions signed by the secured party authorizing such action.	6560
A county land reutilization corporation may transfer or assign	6561
tax certificates consistent with its public purposes and plan	6562
adopted pursuant to Chapter 1724. of the Revised Code.	6563

(b) Only the secured party may issue a request for	6564
foreclosure or notice of intent to foreclose concerning that tax	6565
certificate.	6566

(B)(1) Application may be made to the county treasurer for a	6567
duplicate certificate if a certificate is alleged by affidavit to	6568
have been lost or destroyed. The treasurer shall issue a duplicate	6569
certificate, upon payment of a fee of twenty dollars to cover the	6570
costs of issuing the duplicate certificate. The treasurer shall	6571
deposit the fee in the county treasury to the credit of the tax	6572
certificate administration fund.	6573

(2) The duplicate certificate shall be plainly marked or	6574
stamped "duplicate."	6575

(3) The treasurer shall enter the fact of the duplicate in	6576
the register of certificate holders.	6577

Sec. 5721.37. (A)(1) ~~With respect to a tax certificate~~	6578
Division (A)(1) of this section applies to tax certificates	6579
purchased under section 5721.32 of the Revised Code, or under	6580
section 5721.42 of the Revised Code ~~in counties to which section~~	6581
~~5721.32 of the Revised Code applies, at~~for the same certificate	6582
parcel. At any time after one year from the date shown on the	6583
tax certificate as the date the tax certificate was sold, and	6584
not later than three years after that date, ~~the~~a certificate	6585
holder, except a county land reutilization corporation may file	6586
with the county treasurer a request for foreclosure, or a	6587
private attorney on behalf of the certificate holder may file	6588
with the county treasurer a notice of intent to foreclose, on a	6589
form prescribed by the tax commissioner and provided by the	6590
county treasurer, provided the parcel has not yet been redeemed	6591
under division (A) or (C) of section 5721.38 of the Revised	6592
Code. If the certificate holder is a county land reutilization	6593
corporation, the corporation may institute a foreclosure action	6594
under the statutes pertaining to the foreclosure of mortgages	6595
or as permitted under sections 323.65 to 323.79 of the Revised	6596
Code at any time after it acquires the tax certificate.	6597

(2) ~~With respect to a tax certificate~~Division (A)(2) of this	6598
section applies to tax certificates purchased under section	6599
5721.33 of the Revised Code, or under section 5721.42 of the	6600
Revised Code ~~in counties to which section 5721.33 of the Revised~~	6601
~~Code applies, at~~for the same certificate parcel. At any time	6602
after one year from the date shown on the tax certificate as the	6603
date the tax certificate was sold, and not later than six years	6604
after that date or any extension of that date pursuant to	6605
division (C)(2) of section 5721.38 of the Revised Code, a	6606
private attorney on behalf of ~~the~~a certificate holder other	6607
than a county land reutilization corporation may file with the	6608
county treasurer a notice of intent to foreclose on a form	6609
prescribed by the tax commissioner and provided by the county	6610
treasurer, provided the parcel has not yet been redeemed under	6611
division (A) or (C) of section 5721.38 of the Revised Code. If	6612
the certificate holder is a county land reutilization	6613
corporation, the corporation may institute a foreclosure action	6614
under the statutes pertaining to the foreclosure of mortgages	6615
or as permitted under sections 323.65 to 323.79 of the Revised	6616
Code at any time after it acquires the tax certificate.	6617

(3)(a) With respect to a tax certificate purchased under	6618
section 5721.32 of the Revised Code or under section 5721.42 of	6619
the Revised Code ~~in counties to which section 5721.32 of the~~	6620
~~Revised Code applies~~for the same certificate parcel, and not	6621
held by a county land reutilization corporation, if, before the	6622
expiration of three years after the date a tax certificate was	6623
sold, the owner of property for which the certificate was sold	6624
files a petition in bankruptcy, the county treasurer shall notify	6625
the certificate holder by ordinary first-class or certified mail	6626
of the filing of the petition. If the owner of the property files	6627
a petition in bankruptcy, the last day on which the certificate	6628
holder may file a request for foreclosure is the later of three	6629
years after the date the certificate was sold or one hundred	6630
eighty days after the bankruptcy case is closed; however, the	6631
three-year period being measured from the date that the	6632
certificate was sold is tolled while the owner of the property's	6633
petition in bankruptcy is being heard and remains open.	6634

(b) With respect to a tax certificate purchased under	6635
section 5721.33 ~~of the Revised Code~~ or ~~section~~ 5721.42 of the	6636
Revised Code ~~in counties to which section 5721.33 of the Revised~~	6637
~~Code applies~~and not held by a county land reutilization	6638
corporation for the same certificate parcel, if, before the	6639
expiration of six years after the date a tax certificate was	6640
sold, the owner of the property files a petition in bankruptcy,	6641
the county treasurer shall notify the certificate holder by	6642
ordinary first-class or certified mail of the filing of the	6643
petition. If the owner of the property files a petition in	6644
bankruptcy, the last day on which the certificate holder may file	6645
a notice of intent to foreclose is the later of six years after	6646
the date that the tax certificate was sold or one hundred eighty	6647
days after the bankruptcy case is closed; however, the six-year	6648
period being measured after the date that the certificate was	6649
sold is tolled while the owner of the property's petition in	6650
bankruptcy is being heard and remains open. If the certificate	6651
holder is a county land reutilization corporation, the	6652
corporation may institute a foreclosure action under the statutes	6653
pertaining to the foreclosure of mortgages or as permitted under	6654
sections 323.65 to 323.79 of the Revised Code at any time after	6655
it acquires such tax certificate, subject to any restrictions	6656
under such bankruptcy law or proceeding.	6657

(4) If, before the expiration of three years from the date a	6658
tax certificate was sold, the owner of property for which the	6659
certificate was sold applies for an exemption under section	6660
3735.67 or 5715.27 of the Revised Code or under any other section	6661
of the Revised Code under the jurisdiction of the director of	6662
environmental protection, the county treasurer shall notify the	6663
certificate holder by ordinary first-class or certified mail of	6664
the filing of the application. Once a determination has been made	6665
on the exemption application, the county treasurer shall notify	6666
the certificate holder of the determination by ordinary	6667
first-class or certified mail. ~~The~~Except with respect to a county	6668
land reutilization corporation, the last day on which the	6669
certificate holder may file a request for foreclosure shall be	6670
the later of three years from the date the certificate was sold	6671
or forty-five days after notice of the determination was mailed.	6672

(B) Along with a request for foreclosure or a notice of	6673
intent to foreclose filed under division (A)(1) of this section,	6674
or a notice of intent to foreclose filed under division (A)(2) of	6675
this section and prior to the transfer of title in connection with	6676
foreclosure proceedings filed under division (F) of this section,	6677
the certificate holder shall submit a payment to the county	6678
treasurer equal to the sum of the following:	6679

(1) The certificate redemption prices of all outstanding tax	6680
certificates that have been sold on the parcel, other than tax	6681
certificates held by the person requesting foreclosure;	6682

(2) Any delinquent taxes, assessments, penalties, interest,	6683
and charges that are charged against the certificate parcel that	6684
is the subject of the foreclosure proceedings and that are not	6685
covered by a tax certificate, but such amounts are not payable if	6686
the certificate holder is a county land reutilization	6687
corporation;	6688

(3) If the foreclosure proceedings are filed by the county	6689
prosecuting attorney pursuant to section 323.25, sections 323.65	6690
to 323.79, or section 5721.14, or 5721.18 of the Revised Code, a	6691
fee in the amount prescribed by the county prosecuting attorney to	6692
cover the prosecuting attorney's legal costs incurred in the	6693
foreclosure proceeding;	6694

(4) If the foreclosure proceedings are filed by a private	6695
attorney on behalf of the certificate holder pursuant to division	6696
(F) of this section, any other prior liens.	6697

(C)(1) With respect to a certificate purchased under section	6698
5721.32 or 5721.42 of the Revised Code, if the certificate parcel	6699
has not been redeemed, the county treasurer, within five days	6700
after receiving a foreclosure request, shall inform the county	6701
prosecuting attorney that the parcel has not been redeemed and	6702
shall provide a copy of the foreclosure request. The county	6703
treasurer also shall send notice by ordinary mail to all	6704
certificate holders other than the certificate holder requesting	6705
foreclosure that foreclosure has been requested by a certificate	6706
holder and that tax certificates for the certificate parcel may be	6707
redeemed. Within ninety days of receiving the copy of the	6708
foreclosure request, the prosecuting attorney shall commence a	6709
foreclosure proceeding in the name of the county treasurer in the	6710
manner provided under section 323.25, sections 323.65 to 323.79,	6711
or section 5721.14, or 5721.18 of the Revised Code, to foreclose	6712
the lien vested in the certificate holder by the certificate. The	6713
prosecuting attorney shall attach to the complaint the county	6714
treasurer's certification that the parcel has not been redeemed.	6715

(2) With respect to a certificate purchased under section	6716
5721.32, 5721.33, or 5721.42 of the Revised Code, if the	6717
certificate parcel has not been redeemed and a notice of intent to	6718
foreclose has been filed, the county treasurer shall provide	6719
certification to the private attorney that the parcel has not been	6720
redeemed. The county treasurer also shall send notice by ordinary	6721
mail to all certificate holders other than the certificate holder	6722
represented by the attorney that a notice of intent to foreclose	6723
has been filed and that tax certificates for the certificate	6724
parcel may be redeemed. After receipt of that certification, the	6725
private attorney may commence a foreclosure proceeding in the name	6726
of the certificate holder in the manner provided under division	6727
(F) of this section, to foreclose the lien vested in the	6728
certificate holder by the certificate. The private attorney shall	6729
attach to the complaint the county treasurer's certification that	6730
the parcel has not been redeemed.	6731

(D) The county treasurer shall credit the amount received	6732
under division (B)(1) of this section to the tax certificate	6733
redemption fund. The tax certificates respecting the payment shall	6734
be redeemed as provided in division (E) of section 5721.38 of the	6735
Revised Code. The amount received under division (B)(2) of this	6736
section shall be distributed to the taxing districts to which the	6737
delinquencies are owed. The county treasurer shall deposit the fee	6738
received under division (B)(3) of this section in the county	6739
treasury to the credit of the delinquent tax and assessment	6740
collection fund. The amount received under division (B)(4) of this	6741
section shall be distributed to the holder of the prior lien.	6742

(E)(1) IfExcept with respect to a county land reutilization	6743
corporation if, in the case of a certificate purchased under	6744
section 5721.32 or 5721.42 of the Revised Code, the certificate	6745
holder does not file with the county treasurer a request for	6746
foreclosure or a notice of intent to foreclose along with the	6747
required payment within three years after the date shown on the	6748
tax certificate as the date the certificate was sold, and during	6749
that period the parcel is not redeemed or foreclosed upon, the	6750
certificate holder's lien against the parcel for the certificate	6751
redemption price is canceled.	6752

(2)(a) IfExcept with respect to a county land reutilization	6753
corporation, if, in the case of a certificate purchased under	6754
section 5721.33 of the Revised Code, the certificate holder does	6755
not file with the county treasurer a notice of intent to	6756
foreclose with respect to a certificate parcel within six years	6757
after the date shown on the tax certificate as the date the	6758
certificate was sold or any extension of that date pursuant to	6759
division (C)(2) of section 5721.38 of the Revised Code, and	6760
during that period the parcel is not redeemed, the certificate	6761
holder's lien against the parcel for the amount of delinquent	6762
taxes, assessments, penalties, interest, and charges that make up	6763
the certificate purchase price is canceled, subject to division	6764
(E)(2)(b) of this section.	6765

(b) In the case of any tax certificate purchased under	6766
section 5721.33 of the Revised Code prior to October 10, 2000, the	6767
county treasurer, upon application by the certificate holder, may	6768
sell to the certificate holder a new certificate extending the	6769
three-year period prescribed by division (E)(2) of this section,	6770
as that division existed prior to October 10, 2000, to six years	6771
after the date shown on the original certificate as the date it	6772
was sold or any extension of that date. The county treasurer and	6773
the certificate holder shall negotiate the premium, in cash, to be	6774
paid for the new certificate sold under this section. If the	6775
county treasurer and certificate holder do not negotiate a	6776
mutually acceptable premium, the county treasurer and certificate	6777
holder may agree to engage a person experienced in the valuation	6778
of financial assets to appraise a fair premium for the new	6779
certificate. The certificate holder has the option to purchase the	6780
new certificate for the fair premium so appraised. Not less than	6781
one-half of the fee of the person so engaged shall be paid by the	6782
certificate holder requesting the new certificate; the remainder	6783
of the fee shall be paid from the proceeds of the sale of the new	6784
certificate. If the certificate holder does not purchase the new	6785
certificate for the premium so appraised, the certificate holder	6786
shall pay the entire fee. The county treasurer shall credit the	6787
remaining proceeds from the sale to the items of taxes,	6788
assessments, penalties, interest, and charges in the order in	6789
which they became due.	6790

A certificate issued under this division vests in the	6791
certificate holder and its secured party, if any, the same rights,	6792
interests, privileges, and immunities as are vested by the	6793
original certificate under sections 5721.30 to 5721.43 of the	6794
Revised Code, except that interest payable under division (B) of	6795
section 5721.38 or division (B) of section 5721.39 of the Revised	6796
Code shall be subject to the amendments to those divisions by Sub.	6797
H.B. 533 of the 123rd general assembly. The certificate shall be	6798
issued in the same form as the form prescribed for the original	6799
certificate issued except for any modifications necessary, in the	6800
county treasurer's discretion, to reflect the extension under this	6801
division of the certificate holder's lien to six years after the	6802
date shown on the original certificate as the date it was sold or	6803
any extension of that date. The certificate holder may record a	6804
certificate issued under division (E)(2)(b) of this section or	6805
memorandum thereof as provided in division (B) of section 5721.35	6806
of the Revised Code, and the county recorder shall index the	6807
certificate and record any subsequent cancellation of the lien as	6808
provided in that section. The sale of a certificate extending the	6809
lien under division (E)(2)(b) of this section does not impair the	6810
right of redemption of the owner of record of the certificate	6811
parcel or of any other person entitled to redeem the property.	6812

(F) With respect to tax certificates purchased under section	6813
5721.32, 5721.33, or 5721.42 of the Revised Code, upon the	6814
delivery to the certificate holder by the county treasurer of the	6815
certification provided for under division (C)(2) of this section,	6816
a private attorney may institute a foreclosure proceeding under	6817
this division in the name of the certificate holder to foreclose	6818
such holder's lien, in any court or board of revision with	6819
jurisdiction, unless the certificate redemption price is paid	6820
prior to the time a complaint is filed. The attorney shall	6821
prosecute the proceeding to final judgment and satisfaction,	6822
whether through sale of the property or the vesting of title and	6823
possession in the certificate holder or other disposition under	6824
sections 323.65 to 323.79 of the Revised Code or as may otherwise	6825
be provided by law.	6826

The foreclosure proceedings under this division, except as	6827
otherwise provided in this division, shall be instituted and	6828
prosecuted in the same manner as is provided by law for the	6829
foreclosure of mortgages on land, except that, if service by	6830
publication is necessary, such publication shall be made once a	6831
week for three consecutive weeks and the service shall be complete	6832
at the expiration of three weeks after the date of the first	6833
publication.	6834

Any notice given under this division shall include the name	6835
of the owner of the parcel as last set forth in the records of the	6836
county recorder, the owner's last known mailing address, the	6837
address of the subject parcel if different from that of the owner,	6838
and a complete legal description of the subject parcel. In any	6839
county that has adopted a permanent parcel number system, such	6840
notice may include the permanent parcel number in addition to a	6841
complete legal description.	6842

It is sufficient, having been made a proper party to the	6843
foreclosure proceeding, for the certificate holder to allege in	6844
such holder's complaint that the tax certificate has been duly	6845
purchased by the certificate holder, that the certificate	6846
redemption price appearing to be due and unpaid is due and unpaid,	6847
and that there is a lien against the property described in the tax	6848
certificate, that the certificate holder desires to invoke the	6849
alternative redemption period prescribed in sections 323.65 to	6850
323.79 of the Revised Code, without setting forth in such holder's	6851
complaint any other special matter relating to the foreclosure	6852
proceeding. The prayer of the complaint shall be that the court	6853
issue an order that the property be sold by the sheriff or, if the	6854
action is in the municipal court, by the bailiff, in the manner	6855
provided in section 5721.19 of the Revised Code or otherwise	6856
transferred according to any applicable procedures provided in	6857
sections 323.65 to 323.79 of the Revised Code, unless the	6858
complaint includes an appraisal by an independent appraiser	6859
acceptable to the court or board of revision that the value of the	6860
certificate parcel is less than the certificate purchase price. In	6861
that case, the prayer of the complaint shall be that fee simple	6862
title to the property be transferred to and vested in the	6863
certificate holder free and clear of all subordinate liens.	6864

In the foreclosure proceeding, the certificate holder may	6865
join in one action any number of tax certificates relating to the	6866
same owner, provided that all parties on each of the tax	6867
certificates are identical as to name and priority of interest.	6868
However, the decree for each tax certificate shall be rendered	6869
separately and any proceeding may be severed, in the discretion of	6870
the court or board of revision, for the purpose of trial or	6871
appeal. ~~The~~Except as may otherwise be provided in sections 323.65	6872
to 323.79 of the Revised Code, the court or board of revision	6873
shall order payment of all costs related directly or indirectly to	6874
the redemption of the tax certificate, including, without	6875
limitation, attorney's fees of the holder's attorney, as is	6876
considered proper. The tax certificate purchased by the	6877
certificate holder is presumptive evidence in all courts and	6878
boards of revisions and in all proceedings, including, without	6879
limitation, at the trial of the foreclosure action, of the amount	6880
and validity of the taxes, assessments, charges, penalties by the	6881
court and added to such principal amount, and interest appearing	6882
due and unpaid and of their nonpayment.	6883

(G) For the purposes of this section, "prior liens" means	6884
liens that are prior in right to the lien with respect to the tax	6885
certificate that is the subject of the foreclosure proceedings.	6886

(H) If a parcel is sold under this section, the officer who	6887
conducted the sale shall collect the recording fee from the	6888
purchaser at the time of the sale and, following confirmation of	6889
the sale, shall prepare and record the deed conveying the title to	6890
the parcel to the purchaser.	6891

Sec. 5721.38. (A) At any time prior to payment to the county	6892
treasurer by the certificate holder to initiate foreclosure	6893
proceedings under division (B) of section 5721.37 of the Revised	6894
Code, the owner of record of the certificate parcel, or any other	6895
person entitled to redeem that parcel, may redeem the parcel by	6896
paying to the county treasurer an amount equal to the total of the	6897
certificate redemption prices of all tax certificates respecting	6898
that parcel.	6899

(B) At any time after payment to the county treasurer by the	6900
certificate holder to initiate foreclosure proceedings under	6901
section 5721.37 of the Revised Code and prior to the filing of the	6902
entry of confirmation of sale of a certificate parcel, or prior to	6903
the expiration of the alternative redemption period defined in	6904
section 323.65 of the Revised Code, under foreclosure proceedings	6905
filed by the county prosecuting attorney or prior to the decree	6906
conveying title to the certificate holder as provided for in	6907
division (F) of section 5721.37 of the Revised Code, the owner of	6908
record of the certificate parcel or any other person entitled to	6909
redeem that parcel may redeem the parcel by paying to the county	6910
treasurer the sum of the following amounts:	6911

(1) The amount described in division (A) of this section;

6912

(2) Interest on the certificate purchase price for each tax	6913
certificate sold respecting the parcel at the rate of eighteen per	6914
cent per year for the period beginning on the day on which the	6915
payment was submitted by the certificate holder and ending on the	6916
day the parcel is redeemed under this division, except that, with	6917
respect to certificate holders other than a county land	6918
reutilization corporation, such interest shall not accrue for more	6919
than three years after the day the certificate was purchased if	6920
the certificate holder did not submit payment under division (B)	6921
of section 5721.37 of the Revised Code before the end of that	6922
three-year period;	6923

(3) An amount equal to the sum of the prosecuting attorney's	6924
fee under division (B)(3) of section 5721.37 of the Revised Code	6925
if the tax certificate was purchased under section 5721.32 or	6926
5721.42 of the Revised Code. If the parcel is redeemed before the	6927
complaint has been filed, the prosecuting attorney shall adjust	6928
the fee to reflect services performed to the date of redemption	6929
and the county treasurer shall refund any excess to the	6930
certificate holder.	6931

(4) Any other costs and fees of the proceeding allocable to	6932
the certificate parcel as determined by the court or board of	6933
revision. Upon receipt of such payments, the county treasurer	6934
shall refund the payment made by the certificate holder to	6935
initiate foreclosure proceedings.	6936

(C)(1) During the period beginning on the date a tax	6937
certificate is sold under section 5721.32 of the Revised Code and	6938
ending one year from that date, the county treasurer may enter	6939
into a redemption payment plan with the owner of record of the	6940
certificate parcel or any other person entitled to redeem that	6941
parcel. The plan shall require the owner or other person to pay	6942
the certificate redemption price for the tax certificate in	6943
installments, with the final installment due no later than one	6944
year after the date the tax certificate is sold. The certificate	6945
holder may at any time, by written notice to the county treasurer,	6946
agree to accept installments collected to the date of notice as	6947
payment in full. Receipt of such notice by the treasurer shall	6948
constitute satisfaction of the payment plan and redemption of the	6949
tax certificate.	6950

(2) During the period beginning on the date a tax certificate	6951
is sold under section 5721.33 of the Revised Code and ending on	6952
the date the decree is rendered on the foreclosure proceeding	6953
under division (F) of section 5721.37 of the Revised Code, the	6954
owner of record of the certificate parcel, or any other person	6955
entitled to redeem that parcel, may enter into a redemption	6956
payment plan with the certificate holder and all secured parties	6957
of the certificate holder. The plan shall require the owner or	6958
other person to pay the certificate redemption price for the tax	6959
certificate, an administrative fee not to exceed one hundred	6960
dollars per year, and the actual fees and costs incurred, in	6961
installments, with the final installment due no later than three	6962
years after the date the tax certificate is sold. The certificate	6963
holder shall give written notice of the plan to the applicable	6964
county treasurer within sixty days after entering into the plan	6965
and written notice of default under the plan within ninety days	6966
after the default. If such a plan is entered into, the time period	6967
for filing a notice of intent to foreclose under section 5721.37	6968
of the Revised Code is extended by the length of time the plan is	6969
in effect and not in default.	6970

(D)(1) Immediately upon receipt of full payment under	6971
division (A) or (B) of this section, the county treasurer shall	6972
make an entry to that effect in the tax certificate register and	6973
notify each certificate holder by certified mail, return receipt	6974
requested, that the parcel has been redeemed and the lien canceled	6975
and that the tax certificates may be redeemed. The county	6976
treasurer shall deposit into the tax certificate redemption fund	6977
created in the county treasury an amount equal to the total of the	6978
certificate redemption prices, together with interest on the	6979
certificate purchase price for each tax certificate sold	6980
respecting the parcel at the rate of eighteen per cent per year	6981
paid under division (B) of this section for the period beginning	6982
when the payment was submitted by the certificate holder under	6983
division (B) of section 5721.37 of the Revised Code and ending	6984
when the parcel was redeemed. The county treasurer shall	6985
administer the fund for the purpose of redeeming tax certificates.	6986
Interest earned on the fund shall be credited to the county	6987
general fund. If the county has established a county land	6988
reutilization corporation, the county treasurer may apply	6989
interest earned on the fund to the payment of the expenses of	6990
such corporation.	6991

(2) If a redemption payment plan is entered into pursuant to	6992
division (C)(1) of this section, the county treasurer immediately	6993
shall notify each certificate holder by certified mail, return	6994
receipt requested, of the terms of the plan. Installment payments	6995
made pursuant to the plan shall be deposited in the tax	6996
certificate redemption fund. Any overpayment of the installments	6997
shall be refunded to the person responsible for causing the	6998
overpayment if the person applies for a refund under this section.	6999
If the person responsible for causing the overpayment fails to	7000
apply for a refund under this section within five years from the	7001
date the plan is satisfied, an amount equal to the overpayment	7002
shall be deposited into the general fund of the county. If the	7003
county has established a county land reutilization corporation,	7004
the county treasurer may apply such overpayment to the payment of	7005
the expenses of the corporation.	7006

Upon satisfaction of the plan, the county treasurer shall	7007
indicate in the tax certificate register that the plan has been	7008
satisfied, and shall notify each certificate holder by certified	7009
mail, return receipt requested, that the plan has been satisfied	7010
and that tax certificates may be redeemed.	7011

If a plan becomes void, the county treasurer immediately	7012
shall notify each certificate holder by certified mail, return	7013
receipt requested. If a certificate holder files a request for	7014
foreclosure under section 5721.37 of the Revised Code, upon the	7015
filing of the request for foreclosure, any money paid under the	7016
plan shall be refunded to the person that paid the money under the	7017
plan.	7018

(E) To redeem a tax certificate with respect to which payment	7019
has been made in full under division (A), (B), or (C)(1) of this	7020
section or division (B)(1) of section 5721.37 of the Revised Code,	7021
the certificate holder shall present the tax certificate to the	7022
county treasurer, who shall prepare the redemption information.	7023
Upon presentation, the county auditor shall draw a warrant on the	7024
tax certificate redemption fund in the amount of the certificate	7025
redemption price and any applicable interest payable at the rate	7026
of eighteen per cent annually on the certificate under division	7027
(B) of this section. For a parcel that was redeemed under division	7028
(B) of this section, the certificate holder who paid the amounts	7029
under division (B) of section 5721.37 of the Revised Code shall be	7030
reimbursed for those amounts, together with interest at the rate	7031
of eighteen per cent per year on the amount paid under division	7032
(B)(1) of that section for the period beginning when the payment	7033
was submitted by the certificate holder under division (B) of that	7034
section and ending when the parcel was redeemed. The treasurer	7035
shall mark all copies of the tax certificate "redeemed" and return	7036
the certificate to the certificate holder. The canceled	7037
certificate shall serve as a receipt evidencing redemption of the	7038
tax certificate. If a certificate holder fails to redeem a tax	7039
certificate within five years after notice is served under	7040
division (D) of this section that tax certificates may be	7041
redeemed, an amount equal to the certificate redemption price and	7042
any applicable interest payable at the rate of eighteen per cent	7043
annually on the certificate under division (B) of this section	7044
shall be deposited into the general fund of the county. If a	7045
county has organized a county land reutilization corporation, the	7046
county treasurer may apply the redemption price and any	7047
applicable interest payable under division (B) of this section	7048
to the payment of the expenses of the corporation.	7049

Sec. 5721.39. In its judgment of foreclosure rendered with	7050
respect to actions filed pursuant to section 5721.37 of the	7051
Revised Code, the court or board of revision shall enter a finding	7052
with respect to the certificate parcel of the amount of the sum of	7053
the certificate redemption prices respecting all the tax	7054
certificates sold against the parcel; interest on the certificate	7055
purchase prices of those certificates at the rate of eighteen per	7056
cent per year for the period beginning on the day on which the	7057
payment was submitted by the certificate holder under division (B)	7058
of section 5721.37 of the Revised Code; any delinquent taxes,	7059
assessments, penalties, interest, and charges on the parcel that	7060
are not covered by a tax certificate; and fees and costs incurred	7061
in the foreclosure proceeding instituted against the parcel,	7062
including, without limitation, the fees and costs of the	7063
prosecuting attorney represented by the fee paid under division	7064
(B)(3) of section 5721.37 of the Revised Code or the fees and	7065
costs of the private attorney representing the certificate holder,	7066
and charges paid or incurred in procuring title searches and	7067
abstracting services relative to the subject premises. The court	7068
or board of revision may order the certificate parcel to be sold	7069
or otherwise transferred according to law, without appraisal and	7070
as set forth in the prayer of the complaint, for not less than	7071
the amount of its finding, or, in the event that the court or	7072
board of revision finds that the value of the certificate parcel	7073
is less than the certificate purchase price, the court or board	7074
of revision may, as prayed for in the complaint, issue a decree	7075
transferring fee simple title free and clear of all subordinate	7076
liens to the certificate holder or as otherwise provided in	7077
sections 323.65 to 323.79 of the Revised Code. A decree of the	7078
court or board of revision transferring fee simple title to the	7079
certificate holder is forever a bar to all rights of redemption	7080
with respect to the certificate parcel.	7081

~~Each~~Except as otherwise provided in sections 323.65 to	7082
323.79 of the Revised Code, and the alternative redemption period	7083
thereunder, each certificate parcel shall be advertised and sold	7084
by the officer to whom the order of sale is directed in the manner	7085
provided by law for the sale of real property on execution. The	7086
advertisement for sale of certificate parcels shall be published	7087
once a week for three consecutive weeks and shall include the date	7088
on which a second sale will be conducted if no bid is accepted at	7089
the first sale. Any number of parcels may be included in one	7090
advertisement.	7091

~~Whenever~~Except as otherwise provided in sections 323.65 to	7092
323.79 of the Revised Code, whenever the officer charged to	7093
conduct the sale offers a certificate parcel for sale and no bids	7094
are made equal to at least the amount of the court's finding, the	7095
officer shall adjourn the sale of the parcel to the second date	7096
that was specified in the advertisement of sale. The second sale	7097
shall be held at the same place and commence at the same time as	7098
set forth in the advertisement of sale. The officer shall offer	7099
any parcel not sold at the first sale. Upon the conclusion of any	7100
sale, or if any parcel remains unsold after being offered at two	7101
sales, the officer conducting the sale shall report the results to	7102
the court.	7103

Upon the confirmation of a sale, the proceeds of the sale	7104
shall be applied as follows:	7105

(A) The fees and costs incurred in the proceeding filed	7106
against the parcel pursuant to section 5721.37 of the Revised	7107
Code, not including the county prosecutor's costs covered by the	7108
fee paid by the certificate holder under division (B)(3) of that	7109
section, shall be paid first.	7110

(B) Following the payment required by division (A) of this	7111
section, the certificate holder that requested the foreclosure	7112
shall be paid the sum of the following amounts:	7113

(1) The sum of the amount found due for the certificate	7114
redemption prices of all the tax certificates, other than those	7115
certificates described in division (B)(1) of section 5721.37 of	7116
the Revised Code, that are sold against the parcel to the	7117
certificate holder requesting a notice of foreclosure;	7118

(2) Any premium paid by the certificate holder at the time of	7119
purchase;	7120

(3) Interest on the amounts paid by the certificate holder	7121
under division (B)(1) of section 5721.37 of the Revised Code at	7122
the rate of eighteen per cent per year beginning on the day on	7123
which the payment was submitted by the certificate holder to the	7124
county treasurer and ending on the day immediately preceding the	7125
day on which the proceeds of the foreclosure sale are paid to the	7126
certificate holder;	7127

(4) Interest on the amounts paid by the certificate holder	7128
under divisions (B)(2) and (3) of section 5721.37 of the Revised	7129
Code at the rate of eighteen per cent per year beginning on the	7130
day on which the payment was submitted by the certificate holder	7131
under divisions (B)(2) and (3) of section 5721.37 of the Revised	7132
Code and ending on the day immediately preceding the day on which	7133
the proceeds of the foreclosure sale are paid to the certificate	7134
holder pursuant to this section, except that such interest shall	7135
not accrue for more than six years after the day the amounts were	7136
paid by the certificate holder under divisions (B)(2) and (3) of	7137
section 5721.37 of the Revised Code if the certificate holder did	7138
not submit that payment before the end of that six-year period;	7139

(5) The amounts paid by the certificate holder under	7140
divisions (B)(1), (2), and (3) of section 5721.37 of the Revised	7141
Code.	7142

(C) Following the payment required by division (B) of this	7143
section, any amount due for taxes, assessments, charges,	7144
penalties, and interest not covered by the tax certificate	7145
holder's payment under division (B)(2) of section 5721.37 of the	7146
Revised Code shall be paid, including all taxes, assessments,	7147
charges, penalties, and interest payable subsequent to the entry	7148
of the finding and prior to the transfer of the deed of the parcel	7149
to the purchaser following confirmation of sale. If the proceeds	7150
available for distribution pursuant to this division are	7151
insufficient to pay the entire amount of those taxes, assessments,	7152
charges, penalties, and interest, the proceeds shall be paid to	7153
each claimant in proportion to the amount of those taxes,	7154
assessments, charges, penalties, and interest that each is due,	7155
and those taxes, assessments, charges, penalties, and interest are	7156
deemed satisfied and shall be removed from the tax list and	7157
duplicate.	7158

Any residue of money from proceeds of the sale shall be	7159
disposed of as prescribed by section 5721.20 of the Revised Code.	7160

Unless the parcel previously was redeemed pursuant to section	7161
5721.25 or 5721.38 of the Revised Code, upon the filing of the	7162
entry of confirmation of sale, or an order to transfer the parcel	7163
under sections 323.65 to 323.79 of the Revised Code, the title to	7164
the parcel is incontestable in the purchaser and is free and clear	7165
of all liens and encumbrances, except a federal tax lien, notice	7166
of which lien is properly filed in accordance with section 317.09	7167
of the Revised Code prior to the date that a foreclosure	7168
proceeding is instituted pursuant to section 5721.37 of the	7169
Revised Code, and which lien was foreclosed in accordance with 28	7170
U.S.C.A. 2410(c), and except for the easements and covenants of	7171
record running with the land or lots that were created prior to	7172
the time the taxes or assessments, for the nonpayment of which a	7173
tax certificate was issued and the parcel sold at foreclosure,	7174
became due and payable.	7175

The title shall not be invalid because of any irregularity,	7176
informality, or omission of any proceedings under this chapter or	7177
in any processes of taxation, if such irregularity, informality,	7178
or omission does not abrogate the provision for notice to holders	7179
of title, lien, or mortgage to, or other interests in, such	7180
foreclosed parcels, as prescribed in this chapter.	7181

Sec. 5721.40. If any certificate parcel is twice offered for	7182
sale pursuant to section 5721.39 of the Revised Code and remains	7183
unsold for want of bidders, the officer who conducted the sales	7184
shall certify to the court or board of revision that the parcel	7185
remains unsold after two sales. The court or board of revision, by	7186
entry, shall order the parcel forfeited to the certificate holder	7187
who filed the request for foreclosure or notice of intent to	7188
foreclose under section 5721.37 of the Revised Code. The clerk of	7189
the court shall certify copies of the court's order to the county	7190
treasurer. The county treasurer shall notify the certificate	7191
holder by ordinary and certified mail, return receipt requested,	7192
that the parcel remains unsold, and shall instruct the certificate	7193
holder of the manner in which the holder shall obtain the deed to	7194
the parcel. The officer who conducted the sales shall prepare and	7195
record the deed conveying title to the parcel to the certificate	7196
holder.	7197

Nothing in this section impedes, abridges, or restricts a	7198
certificate holder from instituting foreclosure proceedings under	7199
sections 323.65 to 323.79 of the Revised Code.	7200

Upon transfer of the deed to the certificate holder under	7201
this section, all right, title, claim, and interest in the	7202
certificate parcel are transferred to and vested in the	7203
certificate holder.	7204

Sec. 5721.43. (A) No person shall directly, through an agent,	7205
or otherwise initiate contact with the owner of a parcel with	7206
respect to which the person holds a tax certificate to encourage	7207
or demand payment before one ~~year~~month has elapsed following the	7208
purchase of the certificate. This division does not apply if the	7209
certificate holder is a county land reutilization corporation.	7210

(B) A county treasurer may bar any person who violates	7211
division (A) of this section from bidding at a tax certificate	7212
sale conducted by the treasurer.	7213

(C)(1) The attorney general or county prosecuting attorney,	7214
upon written request of a county treasurer, shall bring an action	7215
for an injunction against any person who has violated, is	7216
violating, or is threatening to violate division (A) of this	7217
section.	7218

(2) Any person who violates division (A) of this section	7219
shall be assessed a civil penalty of not more than five thousand	7220
dollars for each offense to be paid into the state treasury to the	7221
credit of the general revenue fund. Upon written request of a	7222
county treasurer, the attorney general or county prosecuting	7223
attorney shall commence an action against any such violator. Any	7224
action under this division is a civil action, governed by the	7225
Rules of Civil Procedure and other rules of practice and procedure	7226
applicable to civil actions.	7227

Sec. 5722.01. As used in this chapter:

7228

(A) "Electing subdivision" means a municipal corporation that	7229
has enacted an ordinance or a township or, county, or port	7230
authority that has adopted a resolution pursuant to section	7231
5722.02 of the Revised Code for purposes of adopting and	7232
implementing the procedures set forth in sections 5722.02 to	7233
5722.15 of the Revised Code. A county land reutilization	7234
corporation organized by a county and designated to act on behalf	7235
of the county pursuant to division (B) of section 5722.02 of the	7236
Revised Code shall be deemed the electing subdivision for all	7237
purposes of this chapter, except as otherwise expressly provided	7238
in this chapter.	7239

(B) "County land reutilization corporation" means a county	7240
land reutilization corporation organized under Chapter 1724. of	7241
the Revised Code.	7242

(C) "Delinquent lands" has the same meaning as in section	7243
5721.01 of the Revised Code, and "delinquent vacant lands" are	7244
delinquent lands that are unimproved by any dwelling.	7245

~~(C)~~(D) "Land reutilization program" means the procedures and	7246
activities concerning the acquisition, management, and disposition	7247
of affected delinquent lands set forth in sections 5722.02 to	7248
5722.15 of the Revised Code.	7249

~~(D)~~(E) "Minimum bid," in the case of a sale of property	7250
foreclosed pursuant to section 323.25, sections 323.65 to 323.79,	7251
or section 5721.18, or foreclosed and forfeited pursuant to	7252
section 5721.14 of the Revised Code, means a bid in an amount	7253
equal to the sum of the taxes, assessments, charges, penalties,	7254
and interest due and payable on the parcel subsequent to the	7255
delivery to the county prosecuting attorney of the delinquent	7256
land or delinquent vacant land tax certificate or master list of	7257
delinquent or delinquent vacant tracts containing the parcel, and	7258
prior to the transfer of the deed of the parcel to the purchaser	7259
following confirmation of sale, plus the costs of foreclosure or	7260
foreclosure and forfeiture proceedings against the property.	7261

~~(E)~~(F) "Nonproductive land" means any parcel of delinquent	7262
vacant land with respect to which a foreclosure proceeding	7263
pursuant to section 323.25 or sections 323.65 to 323.79, a	7264
foreclosure proceeding pursuant to division (A) or (B) of section	7265
5721.18, or a foreclosure and forfeiture proceeding pursuant to	7266
section 5721.14 of the Revised Code has been instituted; and any	7267
parcel of delinquent land with respect to which a foreclosure	7268
proceeding pursuant to section 323.25, sections 323.65 to 323.79,	7269
or division (A) or (B) of section 5721.18 of the Revised Code has	7270
been instituted, and upon which there are no buildings or other	7271
structures, or upon which there are either:	7272

(1) Buildings or other structures that are not in the	7273
occupancy of any person and as to which the township or municipal	7274
corporation within whose boundaries the parcel is situated has	7275
instituted proceedings under section 505.86 or 715.26 of the	7276
Revised Code, or Section 3 of Article XVIII, Ohio Constitution,	7277
for the removal or demolition of such buildings or other	7278
structures by the township or municipal corporation because of	7279
their insecure, unsafe, or structurally defective condition;	7280

(2) Buildings or structures that are not in the occupancy of	7281
any person at the time the foreclosure proceeding is initiated and	7282
whose acquisition the municipal corporation, county, or township,	7283
or county land reutilization corporation determines to be	7284
necessary for the implementation of an effective land	7285
reutilization program.	7286

~~(F)~~(G) "Occupancy" means the actual, continuous, and	7287
exclusive use and possession of a parcel by a person having a	7288
lawful right to such use and possession.	7289

~~(G)~~(H) "Land within an electing subdivision's boundaries"	7290
does not include land within the boundaries of a municipal	7291
corporation, unless the electing subdivision is the municipal	7292
corporation or the municipal corporation adopts an ordinance that	7293
gives consent to the electing subdivision to include such land.	7294

Sec. 5722.02. (A) Any municipal corporation, county, or	7295
township or any port authority created by one or more counties	7296
under Chapter 4582. of the Revised Code may elect to adopt and	7297
implement the procedures set forth in sections 5722.02 to 5722.15	7298
of the Revised Code to facilitate the effective reutilization of	7299
nonproductive land situated within its boundaries. Such election	7300
shall be made by ordinance in the case of a municipal	7301
corporation, and by resolution in the case of a county or	7302
township. The ordinance or resolution shall state that the	7303
existence of nonproductive land within its boundaries is such as	7304
to necessitate the implementation of a land reutilization program	7305
to foster either the return of such nonproductive land to tax	7306
revenue generating status or the devotion thereof to public use.	7307

An(B) Any county adopting a resolution under division (A) of	7308
this section may direct in the resolution that a county land	7309
reutilization corporation be organized under Chapter 1724. of the	7310
Revised Code to act on behalf of and cooperate with the county in	7311
exercising the powers and performing the duties of the county	7312
under this chapter. The powers extended to a county land	7313
reutilization corporation shall not be construed as a limitation	7314
on the powers granted to a county land reutilization corporation	7315
under Chapter 1724. of the Revised Code, but shall be construed as	7316
additional powers.	7317

(C) An electing subdivision shall promptly deliver certified	7318
copies of such ordinance or resolution to the auditor, treasurer,	7319
and the prosecutor of each county in which the electing	7320
subdivision is situated. On and after the effective date of such	7321
ordinance or resolution, the foreclosure, sale, management, and	7322
disposition of all nonproductive land situated within the electing	7323
subdivision's boundaries shall be governed by the procedures set	7324
forth in sections 5722.02 to 5722.15 of the Revised Code, and, in	7325
the case of a county land reutilization corporation, as authorized	7326
under Chapter 1724. of the Revised Code. When a county adopts a	7327
resolution organizing a county land reutilization corporation	7328
pursuant to this chapter, the county shall deliver a copy of the	7329
resolution to the county auditor, county treasurer, and county	7330
prosecuting attorney.	7331

(D) A county, a county land reutilization corporation, and a	7332
municipal corporation, township, or port authority may enter into	7333
an agreement to implement the procedures in sections 5722.02 to	7334
5722.15 of the Revised Code within the boundaries of the	7335
municipal corporation, township, or port authority if the county	7336
and the township, municipal corporation, or port authority are	7337
electing subdivisions and the county has, by resolution,	7338
designated a county land reutilization corporation to act on its	7339
behalf under this chapter.	7340

Any property acquired by a county land reutilization	7341
corporation in a transaction other than the tax foreclosure	7342
procedures in Chapter 323., 5721., or 5723. of the Revised Code	7343
shall be subject to a priority right of acquisition by a municipal	7344
corporation or township in which the property is located for a	7345
period of thirty days after the county land reutilization	7346
corporation first records the deed evidencing acquisition of such	7347
property with the county recorder. A municipal corporation or	7348
township claiming a priority right of acquisition shall file, and	7349
the county recorder shall record, an instrument evidencing such	7350
right within the thirty-day period. The instrument shall include	7351
the name and address of the applicable municipal corporation or	7352
township, the parcel or other identifying number and an	7353
affirmative statement by the municipal corporation or township	7354
that it intends to acquire the property. If the municipal	7355
corporation or township records such an instrument within the	7356
thirty-day period, then the priority right of acquisition shall be	7357
effective for a period of ninety days after the instrument is	7358
recorded. If the municipal corporation or township does not record	7359
the instrument expressing its intent to acquire the property or,	7360
if having timely recorded such instrument does not thereafter	7361
acquire and record a deed within the ninety-day period following	7362
the recording of its intent to acquire the property, then the	7363
county land reutilization corporation may dispose of such property	7364
free and clear of any claim or interest of such municipal	7365
corporation or township. If a municipal corporation or township	7366
does not record an instrument of intent to acquire property within	7367
the thirty-day period, or if a municipal corporation or township,	7368
after timely recording an instrument of intent to acquire a	7369
parcel, does not thereafter acquire the parcel within ninety days	7370
and record a deed thereto with the county recorder, the municipal	7371
corporation or township has no statutory, legal, or equitable	7372
claim or estate in property acquired by the county land	7373
reutilization corporation. This section shall not be construed to	7374
constitute an exception to free and clear title to the property	7375
held by a county land reutilization corporation or any of its	7376
subsequent transferees, or to preclude a county land reutilization	7377
corporation and any municipal corporation or township from	7378
entering into an agreement that disposes of property on terms to	7379
which they may thereafter mutually agree.	7380

Sec. 5722.03. (A) On and after the effective date of an	7381
ordinance or resolution adopted pursuant to section 5722.02 of the	7382
Revised Code, nonproductive land within an electing subdivision's	7383
boundaries that the subdivision wishes to acquire and that has	7384
either been advertised and offered for sale or is otherwise	7385
available for acquisition pursuant to a foreclosure proceeding as	7386
provided in section 323.25, sections 323.65 to 323.79, or section	7387
5721.18 of the Revised Code, but is not sold for want of a minimum	7388
bid, shall be sold or transferred to the electing subdivision in	7389
the manner set forth in this section or sections 323.65 to 323.79	7390
of the Revised Code.	7391

(B) Upon receipt of an ordinance or resolution under section	7392
5722.02 of the Revised Code, the county prosecuting attorney shall	7393
compile and deliver to the electing subdivision a list of all	7394
delinquent land within the electing subdivision with respect to	7395
which a foreclosure proceeding pursuant to section 323.25,	7396
sections 323.65 to 323.79, or section 5721.18 of the Revised Code	7397
has been instituted and is pending. The prosecuting attorney	7398
shall notify the electing subdivision of the identity of all	7399
delinquent land within the subdivision whenever a foreclosure	7400
proceeding pursuant to section 323.25, sections 323.65 to 323.79,	7401
or section 5721.18 of the Revised Code is commenced with respect	7402
to that land.	7403

(C) The electing subdivision shall select from such lists the	7404
delinquent lands that constitute nonproductive lands that it	7405
wishes to acquire, and shall notify the prosecuting attorney of	7406
its selection prior to the advertisement and sale of the	7407
nonproductive lands pursuant to such a foreclosure proceeding, or	7408
as otherwise provided in sections 323.65 to 323.79 of the Revised	7409
Code. Notwithstanding the sales price provisions to the contrary	7410
in division (A) of section 323.28 or in divisions (A)(1) and (C)	7411
of section 5721.19 of the Revised Code, selected nonproductive	7412
lands subject to a foreclosure proceeding pursuant to section	7413
323.25, sections 323.65 to 323.79, or section 5721.18 of the	7414
Revised Code that require a sale shall be advertised for sale and	7415
be sold, without appraisal, for not less than the amount	7416
determined under division (A)(1) of section 323.28 or sections	7417
323.65 to 323.79 of the Revised Code in the case of selected	7418
nonproductive lands subject to a foreclosure proceeding pursuant	7419
to section 323.25 or sections 323.65 to 323.79 of the Revised	7420
Code, or the amount determined under division (A)(2) of section	7421
5721.19 in the case of selected nonproductive lands subject to a	7422
foreclosure proceeding pursuant to section 5721.18 of the Revised	7423
Code, or as prescribed in sections 323.65 to 323.79 of the	7424
Revised Code. ~~All~~Except as otherwise authorized in section	7425
323.78 of the Revised Code, all nonproductive lands so selected,	7426
when advertised for sale pursuant to a foreclosure proceeding,	7427
shall be advertised separately from the advertisement applicable	7428
to other delinquent lands. Notwithstanding division (A) of section	7429
5721.191 of the Revised Code, the minimum amount for which	7430
selected nonproductive lands subject to a foreclosure proceeding	7431
pursuant to section 5721.18 of the Revised Code will be sold, as	7432
specified in the advertisement for sale, shall equal the sum of	7433
the taxes, assessments, charges, penalties, interest, and costs	7434
due on the parcel as determined under division (A)(2) of section	7435
5721.19 of the Revised Code. Notwithstanding provisions to the	7436
contrary in division (A) of section 323.28 of the Revised Code,	7437
the minimum amount for which selected nonproductive lands subject	7438
to a foreclosure proceeding pursuant to section 323.25 of the	7439
Revised Code will be sold, as specified in the advertisement for	7440
sale, shall equal the amount specified in division (A)(1) of	7441
section 323.28 of the Revised Code. The advertisement relating to	7442
the selected nonproductive lands also shall include a statement	7443
that the lands have been determined by the electing subdivision to	7444
be nonproductive lands and that, if at a foreclosure sale no bid	7445
for the appropriate amount specified in this division is received,	7446
such lands shall be sold or transferred to the electing	7447
subdivision.	7448

(D) IfExcept for sales and transfers under sections 323.65	7449
to 323.79 of the Revised Code, if any nonproductive land selected	7450
by an electing subdivision is advertised and offered for sale at	7451
two sales pursuant to this section but is not sold for want of a	7452
minimum bid, the electing subdivision that selected the	7453
nonproductive land shall be deemed to have submitted the winning	7454
bid at the second sale for the land, and the land is deemed sold	7455
to the electing subdivision for no consideration other than the	7456
fee charged under division (F) of this section. If both a county	7457
and a township within that county have adopted a resolution	7458
pursuant to section 5722.02 of the Revised Code and both	7459
subdivisions select the same parcel or parcels of land, the	7460
subdivision that first notifies the prosecuting attorney of such	7461
selection shall be the electing subdivision deemed to have	7462
submitted the winning bid under this division. If a municipal	7463
corporation and a county land reutilization corporation select the	7464
same parcel or parcels of land, the municipal corporation shall be	7465
deemed the winning bidder under this division. The officer	7466
conducting the sale shall announce the bid of the electing	7467
subdivision at the sale and shall report the proceedings to the	7468
court for confirmation of sale.	7469

(E) Upon the sale or transfer of any nonproductive land to an	7470
electing subdivision, the county auditor shall charge the costs,	7471
as determined by the court, incurred in the foreclosure proceeding	7472
instituted under section 323.25, sections 323.65 to 323.79, or	7473
section 5721.18 of the Revised Code and applicable to the	7474
nonproductive land to the taxing districts, including the	7475
electing subdivision, in direct proportion to their interest in	7476
the taxes, assessments, charges, penalties, and interest on the	7477
nonproductive land due and payable at the time the land was sold	7478
pursuant to the foreclosure proceeding. The interest of each	7479
taxing district in the taxes, assessments, charges, penalties, and	7480
interest on the nonproductive land shall bear the same proportion	7481
to the amount of those taxes, assessments, charges, penalties, and	7482
interest that the amount of taxes levied by each district against	7483
the nonproductive land in the preceding tax year bears to the	7484
taxes levied by all such districts against the nonproductive land	7485
in the preceding tax year. For the purposes of this division, a	7486
county land reutilization corporation shall be deemed to have the	7487
proportionate interest of the county on whose behalf it has been	7488
designated and organized in the taxes, assessments, charges,	7489
penalties, and interest on the nonproductive land in that county.	7490
In making a semiannual apportionment of funds, the auditor shall	7491
retain at the next apportionment the amount charged to each such	7492
taxing district, except that in the case of a county land	7493
reutilization corporation acting on behalf of a county, the	7494
auditor shall provide an invoice to the corporation for the amount	7495
charged to it.	7496

(F) ~~Unless the nonproductive land is redeemed pursuant to~~	7497
~~section 323.31 or 5721.25 of the Revised Code, upon the filing of~~	7498
~~the entry of confirmation of sale, the~~The officer conducting the	7499
sale shall execute and file for recording a deed conveying title	7500
to the land ~~and, once the deed has been recorded,~~upon the filing	7501
of the the entry of the confirmation of sale, unless the	7502
nonproductive land is redeemed under section 323.31 or 5721.18 of	7503
the Revised Code. If the alternative redemption period applies	7504
under section 323.78 of the Revised Code, the officer shall not	7505
execute the deed and file it for recording until the alternative	7506
redemption period expires. In either case, once the deed has been	7507
recorded, the officer shall deliver the deed to the electing	7508
subdivision; thereupon, title to the land is incontestable in the	7509
electing subdivision and free and clear of all liens and	7510
encumbrances, except those easements and covenants of record	7511
running with the land and created prior to the time at which the	7512
taxes or assessments, for the nonpayment of which the land is sold	7513
or transferred at foreclosure, became due and payable. At the time	7514
of the sale or transfer, the officer shall collect and the	7515
electing subdivision shall pay the fee required by law for	7516
transferring and recording of deeds.	7517

The title is not invalid because of any irregularity,	7518
informality, or omission of any proceedings under section 323.25,	7519
sections 323.65 to 323.79, this chapter, or Chapter 5721. of the	7520
Revised Code, or in any processes of taxation, if such	7521
irregularity, informality, or omission does not abrogate any	7522
provision of such chapters for notice to holders of title, lien,	7523
or mortgage to, or other interests in, the foreclosed lands.	7524

Sec. 5722.04. (A) Upon receipt of an ordinance or resolution	7525
adopted pursuant to section 5722.02 of the Revised Code, the	7526
county auditor shall deliver to the electing subdivision a list of	7527
all delinquent lands within an electing subdivision's boundaries	7528
that have been forfeited to the state pursuant to section 5723.01	7529
of the Revised Code and thereafter shall notify the electing	7530
subdivision of any additions to or deletions from such list.	7531

The electing subdivision shall select from such lists the	7532
forfeited lands that constitute nonproductive lands that the	7533
subdivision wishes to acquire, and shall notify the county auditor	7534
of its selection prior to the advertisement and sale of such	7535
lands. Notwithstanding the sales price provisions of division	7536
(A)(1) of section 5723.06 of the Revised Code, the selected	7537
nonproductive lands shall be advertised for sale and be sold to	7538
the highest bidder for an amount at least sufficient to pay the	7539
amount determined under division (A)(2) of section 5721.16 of the	7540
Revised Code. All nonproductive lands forfeited to the state and	7541
selected by an electing subdivision, when advertised for sale	7542
pursuant to the relevant procedures set forth in Chapter 5723. of	7543
the Revised Code, shall be advertised separately from the	7544
advertisement applicable to other forfeited lands. The	7545
advertisement relating to the selected nonproductive lands also	7546
shall include a statement that the lands have been selected by the	7547
electing subdivision as nonproductive lands that it wishes to	7548
acquire and that, if at the forfeiture sale no bid for the sum of	7549
the taxes, assessments, charges, penalties, interest, and costs	7550
due on the parcel as determined under division (A)(1)(a) of	7551
section 5723.06 of the Revised Code is received, the lands shall	7552
be sold to the electing subdivision.	7553

(B) If any nonproductive land that has been forfeited to the	7554
state and selected by an electing subdivision is advertised and	7555
offered for sale by the auditor pursuant to Chapter 5723. of the	7556
Revised Code, but no minimum bid is received, the electing	7557
subdivision shall be deemed to have submitted the winning bid, and	7558
the land is deemed sold to the electing subdivision for no	7559
consideration other than the fee charged under division (C) of	7560
this section. If both a county and a township in that county have	7561
adopted a resolution pursuant to section 5722.02 of the Revised	7562
Code and both subdivisions select the same parcel or parcels of	7563
land, ~~the subdivision that first notifies the county auditor of~~	7564
~~such selection shall be~~ the electing subdivision deemed to have	7565
submitted the winning bid under this division shall be determined	7566
pursuant to division (D) of section 5722.03 of the Revised Code.	7567

The auditor shall announce the bid at the sale and shall	7568
declare the selected nonproductive land to be sold to the electing	7569
subdivision. The auditor shall deliver to the electing subdivision	7570
a certificate of sale.	7571

(C) On the returning of the certificate of sale to the	7572
auditor, the auditor shall execute and file for recording a deed	7573
conveying title to the selected nonproductive land and, once the	7574
deed has been recorded, deliver it to the electing subdivision.	7575
Thereupon, all previous title is extinguished, and the title in	7576
the electing subdivision is incontestable and free and clear from	7577
all liens and encumbrances, except taxes and special assessments	7578
that are not due at the time of the sale and any easements and	7579
covenants of record running with the land and created prior to the	7580
time at which the taxes or assessments, for the nonpayment of	7581
which the nonproductive land was forfeited, became due and	7582
payable. At the time of the sale, the auditor shall collect and	7583
the electing subdivision shall pay the fee required by law for	7584
transferring and recording of deeds.	7585

Upon delivery of a deed conveying any nonproductive land to	7586
an electing subdivision, the county auditor shall charge all costs	7587
incurred in any proceeding instituted under section 5721.14 or	7588
5721.18 of the Revised Code or incurred as a result of the	7589
forfeiture and sale of the nonproductive land to the taxing	7590
districts, including the electing subdivision, in direct	7591
proportion to their interest in the taxes, assessments, charges,	7592
interest, and penalties on the nonproductive land due and payable	7593
at the time the land was sold at the forfeiture sale. The interest	7594
of each taxing district in the taxes, assessments, charges,	7595
penalties, and interest on the nonproductive land shall bear the	7596
same proportion to the amount of those taxes, assessments,	7597
charges, penalties, and interest that the amount of taxes levied	7598
by each district against the nonproductive land in the preceding	7599
tax year bears to the taxes levied by all such districts against	7600
the nonproductive land in the preceding tax year. For the purposes	7601
of this division, a county land reutilization corporation shall be	7602
deemed to have the proportionate interest as the county	7603
designating or organizing such corporation in the taxes,	7604
assessments, charges, penalties, and interest on the nonproductive	7605
land in the county. In making a semiannual apportionment of	7606
funds, the auditor shall retain at the next apportionment the	7607
amount charged to each such taxing district, except for a county	7608
land reutilization corporation acting on behalf of a county, the	7609
auditor shall invoice the corporation the amount charged to it.	7610

(D) Where no political subdivision has requested to purchase	7611
a parcel of land at a foreclosure sale, any lands otherwise	7612
forfeited to the state for want of a bid at the foreclosure sale	7613
may, upon the request of a county land reutilization corporation,	7614
be transferred directly to the corporation without appraisal or	7615
public bidding.	7616

Sec. 5722.06. An electing subdivision, other than a county	7617
land reutilization corporation, shall assume possession and	7618
control of any nonproductive land acquired by it under section	7619
5722.03, 5722.04, or 5722.10 of the Revised Code and any other	7620
land it acquires as a part of its land reutilization program. The	7621
electing subdivision shall hold and administer such property in a	7622
governmental capacity for the benefit of itself and of other	7623
taxing districts having an interest in the taxes, assessments,	7624
charges, interest, and penalties due and owing thereon at the time	7625
of the property's acquisition by the electing subdivision. In its	7626
administration of such nonproductive land as a part of a land	7627
reutilization program, the electing subdivision shall:	7628

(A) Manage, maintain, and protect, or temporarily use for a	7629
public purpose such land in such manner as it deems appropriate;	7630

(B) Compile and maintain a written inventory of all such	7631
land. The inventory shall be available for public inspection and	7632
distribution at all times.	7633

(C) Study, analyze, and evaluate potential, present, and	7634
future uses for such land which would provide for the effective	7635
reutilization of the nonproductive land;	7636

(D) Plan for, and use its best efforts to consummate, the	7637
sale or other disposition of such land at such times and upon such	7638
terms and conditions as it deems appropriate to the fulfillment of	7639
the purposes and objectives of its land reutilization program;	7640

(E) Establish and maintain records and accounts reflecting	7641
all transactions, expenditures, and revenues relating to its land	7642
reutilization program, including separate itemizations of all	7643
transactions, expenditures, and revenues concerning each	7644
individual parcel of real property acquired as a part of such	7645
program.	7646

A county land reutilization corporation acquiring title to	7647
lands under section 5722.03, 5722.04, or 5722.10 of the Revised	7648
Code, and to any other land it acquires as a part of its land	7649
reutilization program, shall maintain, operate, hold, transact,	7650
and dispose of such land as provided in its plan and pursuant to	7651
its purposes under Chapter 1724. of the Revised Code.	7652

Sec. 5722.07. As used in this section, "fair market value"	7653
means the appraised value of the nonproductive land made with	7654
reference to such redevelopment and reutilization restrictions as	7655
may be imposed by the electing subdivision as a condition of sale	7656
or as may be otherwise applicable to such land.	7657

An electing subdivision may, without competitive bidding,	7658
sell any land acquired by it as a part of its land reutilization	7659
program at such times, to such persons, and upon such terms and	7660
conditions, and subject to such restrictions and covenants as it	7661
deems necessary or appropriate to assure the land's effective	7662
reutilization. ~~Such~~Except with respect to a sale by a county	7663
land reutilization corporation, such land shall be sold at not	7664
less than its fair market value. However, except with respect to	7665
land held by a county land reutilization corporation, upon the	7666
approval of the legislative authorities of those taxing districts	7667
entitled to share in the proceeds from the sale thereof, the	7668
electing subdivision may either retain such land for devotion by	7669
it to public use, or sell, lease, or otherwise transfer any such	7670
land to another political subdivision for the devotion to public	7671
use by such political subdivision for a consideration less than	7672
fair market value.	7673

Whenever an electing subdivision sells any land acquired as	7674
part of its land reutilization program for an amount equal to or	7675
greater than fair market value, it shall execute and deliver all	7676
agreements and instruments incident thereto. The electing	7677
subdivision may execute and deliver all agreements and instruments	7678
without procuring any approval, consent, conveyance, or other	7679
instrument from any other person or entity, including the other	7680
taxing districts entitled to share in the proceeds from the sale	7681
thereof.	7682

An electing subdivision may, for purposes of land	7683
disposition, consolidate, assemble, or subdivide individual	7684
parcels of land acquired as part of its land reutilization	7685
program.	7686

Sec. 5722.08. When an electing subdivision, other than a	7687
county land reutilization corporation, sells any land acquired as	7688
a part of its land reutilization program, the proceeds from such	7689
sale shall be applied and distributed in the following order:	7690

(A) To the electing subdivision in reimbursement of its	7691
expenses incurred on account of the acquisition, administration,	7692
management, maintenance, and disposition of such land, and such	7693
other expenses of the land reutilization program as the electing	7694
subdivision may apportion to such land;	7695

(B) To the county treasurer to reimburse those taxing	7696
districts to which the county auditor charged the costs of	7697
foreclosure pursuant to section 5722.03 of the Revised Code, or	7698
costs of forfeiture pursuant to section 5722.04 of the Revised	7699
Code. If the proceeds of the sale of the nonproductive lands,	7700
after making the payment required under this division, are not	7701
sufficient to reimburse the full amounts charged to taxing	7702
districts as costs under section 5722.03 or 5722.04 of the Revised	7703
Code, the balance of the proceeds shall be used to reimburse the	7704
taxing districts in the same proportion as the costs were charged.	7705

(C) To the county treasurer for distribution to the taxing	7706
districts charged costs under section 5722.03 or 5722.04 of the	7707
Revised Code, in the same proportion as they were charged costs by	7708
the county auditor, an amount representing both of the following:	7709

(1) The taxes, assessments, charges, penalties, and interest	7710
due and owing on such land as of the date of acquisition by the	7711
electing subdivision;	7712

(2) The taxes, assessments, charges, penalties, and interest	7713
that would have been due and payable with respect to such land	7714
from such date of acquisition were such land not exempt from	7715
taxation pursuant to section 5722.11 of the Revised Code.	7716

(D) The balance, if any, to be retained by the electing	7717
subdivision for application to the payment of costs and expenses	7718
of its land reutilization program.	7719

All proceeds from the sale of lands held by a county land	7720
reutilization corporation shall be retained by the county land	7721
reutilization corporation for the purposes for which it was	7722
organized without further reporting or accounting to the taxing	7723
districts.	7724

Sec. 5722.09. (A) An electing subdivision shall keep all	7725
taxing districts having an interest in the taxes, assessments,	7726
charges, interest, and penalties on the real property acquired as	7727
part of the land reutilization program informed concerning the	7728
administration of its land reutilization program and ~~shall~~may	7729
establish a committee comprised of a representative of each such	7730
taxing district. Each member of the committee shall be appointed	7731
by, and serve at the pleasure of, the taxing district hethe	7732
member represents. A representative may be an employee of the	7733
taxing district. All members shall serve without compensation. The	7734
committee ~~shall~~may meet in person or by electronic or telephonic	7735
means, at the discretion of the electing subdivision, at least	7736
~~quarterly~~annually to review the operations of the land	7737
reutilization program and to advise the electing subdivision	7738
concerning any matter relating to such program which comes before	7739
the committee.	7740

(B) An electing subdivision, as a part of its land	7741
reutilization program, ~~shall~~may establish separate neighborhood	7742
advisory committees consisting of persons living or owning	7743
property within each neighborhood affected by the program. The	7744
electing subdivision shall determine the boundaries of each	7745
neighborhood and which neighborhoods are affected by the program.	7746
Each neighborhood advisory committee shall ~~consist of not less~~	7747
~~than five nor more than nine persons, to~~ be appointed by the chief	7748
executive officer of the electing subdivision for two-year	7749
overlapping terms and shall be composed of at least three persons.	7750
The electing subdivision shall consult with each neighborhood	7751
advisory committee at least ~~quarterly~~annually to review the	7752
operations of the land reutilization program and to receive the	7753
advice of the members of the neighborhood advisory committee	7754
concerning any matter relating to the program which comes before	7755
the committees, including a specific interim use plan for the	7756
land.	7757

(C) This section does not apply to a county land	7758
reutilization corporation.	7759

Sec. 5722.10. An electing subdivision may accept a	7760
conveyance in lieu of foreclosure of any delinquent land from the	7761
proper owners thereof. Such conveyance may only be accepted with	7762
the consent of the county auditor acting as the agent of the state	7763
pursuant to section 5721.09 of the Revised Code. The owners or the	7764
electing municipal corporation or township shall pay all expenses	7765
incurred by the county in connection with any foreclosure or	7766
foreclosure and forfeiture proceeding filed pursuant to section	7767
323.25, sections 323.65 to 323.79, or section 5721.18 or 5721.14	7768
of the Revised Code relative to such land. When the electing	7769
subdivision is the county or county land reutilization	7770
corporation acting on behalf of a county, it may require the	7771
owner to pay the expenses. The owner shall present the electing	7772
subdivision with evidence satisfactory to the subdivision that it	7773
will obtain by such conveyance fee simple title to such	7774
delinquent land. ~~The~~Unless otherwise agreed to by the electing	7775
subdivision accepting the conveyance, the title shall be free and	7776
clear of all liens and encumbrances, except such easements and	7777
covenants of record running with the land as were created prior	7778
to the time of the conveyance and delinquent taxes, assessments,	7779
penalties, interest, and charges, and taxes and special	7780
assessments that are a lien on the real property at the time of	7781
the conveyance.	7782

Real property acquired by an electing subdivision under this	7783
section shall not be subject to foreclosure or forfeiture under	7784
Chapter 5721. or 5723. of the Revised Code. The sale or other	7785
transfer, as authorized by section 5722.07 of the Revised Code, of	7786
real property acquired under this section shall extinguish the	7787
lien on the title for all taxes, assessments, penalties, interest,	7788
and charges delinquent at the time of the conveyance of the	7789
delinquent land to the electing subdivision.	7790

Sec. 5722.13. Real property acquired and held by an electing	7791
subdivision pursuant to this chapter that is not sold or otherwise	7792
transferred within fifteen years after such acquisition shall be	7793
offered for sale at public auction during the sixteenth year after	7794
acquisition. If the real property is not sold at that time, it	7795
~~shall be offered every three years thereafter until it is sold~~may	7796
be disposed of or retained for any lawful purpose without further	7797
application of this chapter.	7798

Notice of the sale shall contain a description of each	7799
parcel, the permanent parcel number, and the full street address	7800
when available. The notice shall be published once a week for	7801
three consecutive weeks prior to the sale in a newspaper of	7802
general circulation within the electing subdivision.	7803

Each parcel subsequent to the fifteenth year after its	7804
acquisition as part of a land reutilization program shall be sold	7805
for an amount equal to not less than the greater of:	7806

(A) Two-thirds of its fair market value;

7807

(B) The total amount of accrued taxes, assessments,	7808
penalties, interest, charges, and costs incurred by the electing	7809
subdivision in the acquisition, maintenance, and disposal of each	7810
parcel and the parcel's share of the costs and expenses of the	7811
land reutilization program.	7812

The sale requirements of this section do not apply to real	7813
property acquired and held by a county land reutilization	7814
corporation.	7815

Sec. 5722.14. If nonproductive land is subsequently included	7816
within an impacted cities project, as defined in section 1728.01	7817
of the Revised Code, taxes on the land in the base period of the	7818
year immediately preceding the initial acquisition, as provided in	7819
section 1728.111 of the Revised Code, shall be determined by	7820
applying the land valuation as it existed in either the year	7821
preceding such initial acquisition, or in the next succeeding year	7822
after such nonproductive land is sold pursuant to section 5722.07	7823
or 5722.13 of the Revised Code, whichever valuation is greater.	7824

This section does not apply to nonproductive land acquired	7825
and held by a county land reutilization corporation.	7826

Sec. 5722.15. (A) When an electing subdivision purchases	7827
nonproductive land under section 5722.03 or 5722.04 of the Revised	7828
Code, the county auditor shall remove from ~~his~~the auditor's tax	7829
lists and duplicates all taxes, assessments, charges, penalties,	7830
and interest that are due and payable on the land at the time of	7831
the sale in the same manner as if the property had been sold to	7832
any other buyer at the foreclosure or forfeiture sale.	7833

(B) The county auditor shall certify to an electing	7834
subdivision, other than a county land reutilization corporation,	7835
that purchases nonproductive land under section 5722.03 or 5722.04	7836
of the Revised Code a record of all of the taxes, assessments,	7837
charges, interest, and penalties that were due on the parcel at	7838
the time of the sale; the taxing districts to which they were	7839
owed; and the proportion of that amount that was owed to each	7840
taxing district. ~~The~~Except with respect to a county land	7841
reutilization corporation, the certification shall be used by such	7842
an electing subdivision in distributing the proceeds of any sale	7843
of the land in accordance with division (C)(1) of section 5722.08	7844
of the Revised Code.	7845

Sec. 5722.21. (A) As used in this section:

7846

(1) "Eligible delinquent land" means delinquent land or	7847
delinquent vacant land, as defined in section 5721.01 of the	7848
Revised Code, included in a delinquent tax list or delinquent	7849
vacant land tax list that has been certified delinquent within the	7850
meaning of section 5721.03 of the Revised Code, excluding any	7851
certificate parcel as defined in section 5721.30 of the Revised	7852
Code.	7853

(2) "Delinquent taxes" means the cumulative amount of unpaid	7854
taxes, assessments, recoupment charges, penalties, and interest	7855
charged against eligible delinquent land that became delinquent	7856
before transfer of title to a county, municipal corporation, or	7857
township, port authority, or county land reutilization corporation	7858
under this section.	7859

(3) "Foreclosure costs" means the sum of all costs or other	7860
charges of publication, service of notice, prosecution, or other	7861
proceedings against the land under sections 323.25 to 323.28,	7862
323.65 to 323.79, or Chapter 5721. of the Revised Code as may	7863
pertain to delinquent land or be fairly apportioned to it by the	7864
county treasurer.	7865

(4) "Tax foreclosure sale" means a sale of delinquent land	7866
pursuant to foreclosure proceedings under sections 323.25 to	7867
323.28, 323.65 to 323.79, or section 5721.14 or 5721.18 of the	7868
Revised Code.	7869

(5) "Taxing authority" means the legislative authority of any	7870
taxing unit, as defined in section 5705.01 of the Revised Code, in	7871
which is located a parcel of eligible delinquent land acquired or	7872
to be acquired by a county, municipal corporation, or township,	7873
port authority, or county land reutilization corporation in which	7874
a declaration under division (B) of this section is in effect.	7875

(B) The legislative authority of a municipal corporation may	7876
declare by ordinance, or a board of county commissioners or, a	7877
board of township trustees, or the board of directors of a port	7878
authority or a county land reutilization corporation may declare	7879
by resolution, that it is in the public interest for the county,	7880
municipal corporation, or township, port authority, or county	7881
land reutilization corporation to acquire tax-delinquent real	7882
property within the county, municipal corporation, or township,	7883
or port authority for the public purpose of redeveloping the	7884
property or otherwise rendering it suitable for productive,	7885
tax-paying use. In any county, municipal corporation, or township,	7886
or port authority in which such a declaration is in effect, the	7887
county, municipal corporation, or township, port authority, or	7888
county land reutilization corporation may purchase or otherwise	7889
acquire title to eligible delinquent land, other than by	7890
appropriation, and the title shall pass free and clear of the	7891
lien for delinquent taxes as provided in division (D) of this	7892
section. The authority granted by this section is supplemental to	7893
the authority granted under sections 5722.01 to 5722.15 of the	7894
Revised Code.	7895

(C) With respect to any parcel of eligible delinquent land	7896
purchased or acquired by a county, municipal corporation, or	7897
township, port authority, or county land reutilization corporation	7898
in which a declaration is in effect under this section, the	7899
county, municipal corporation, or township, or port authority may	7900
obtain the consent of each taxing authority for release of any	7901
claim on the delinquent taxes and associated costs attaching to	7902
that property at the time of conveyance to the county, municipal	7903
corporation, or township, or port authority. Consent shall be	7904
obtained in writing, and shall be certified by the taxing	7905
authority granting consent or by the fiscal officer or other	7906
person authorized by the taxing authority to provide such	7907
consent. Consent may be obtained before or after title to the	7908
eligible delinquent land is transferred to the county, municipal	7909
corporation, or township, or port authority. A county that has	7910
organized and designated a county land reutilization corporation	7911
for purposes of this chapter is not required to obtain such	7912
consent. Upon conveyance to a county land reutilization	7913
corporation, the consent shall be deemed to have been given to the	7914
extent that the corporation requires consent.	7915

The taxing authority of a taxing unit and a county, municipal	7916
corporation, or township, or port authority in which a declaration	7917
is in effect under this section may enter into an agreement	7918
whereby the taxing authority consents in advance to release of	7919
the taxing authority's claim on delinquent taxes and associated	7920
costs with respect to all or a specified number of parcels of	7921
eligible delinquent land that may be purchased or acquired by the	7922
county, municipal corporation, or township, or port authority for	7923
the purposes of this section. The agreement shall provide for any	7924
terms and conditions on the release of such claim as are mutually	7925
agreeable to the taxing authority and county, municipal	7926
corporation, or township, or port authority, including any notice	7927
to be provided by the county, municipal corporation, or township,	7928
or port authority to the taxing authority of the purchase or	7929
acquisition of eligible delinquent land situated in the taxing	7930
unit; any option vesting in the taxing authority to revoke its	7931
release with respect to any parcel of eligible delinquent land	7932
before the release becomes effective; and the manner in which	7933
notice of such revocation shall be effected. Nothing in this	7934
section or in such an agreement shall be construed to bar a	7935
taxing authority from revoking its advance consent with respect	7936
to any parcels of eligible delinquent land purchased or acquired	7937
by the county, municipal corporation, or township, or port	7938
authority before the county, municipal corporation, or township,	7939
or port authority enters into a purchase or other agreement for	7940
acquisition of the parcels.	7941

A county that has organized and designated a county land	7942
reutilization corporation is not required to enter into such an	7943
agreement with a taxing authority.	7944

(D) The lien for the delinquent taxes and associated costs	7945
for which all of the taxing authorities have consented to release	7946
their claims under this section is hereby extinguished, and the	7947
transfer of title to such delinquent land to the county, municipal	7948
corporation, or township shall be transferred free and clear of	7949
the lien for such taxes and costs. If a taxing authority does not	7950
consent to the release of its claim on delinquent taxes and	7951
associated costs, the entire amount of the lien for such taxes and	7952
costs shall continue as otherwise provided by law until paid or	7953
otherwise discharged according to law. If a county land	7954
reutilization corporation acquires title to eligible delinquent	7955
land under this section, the lien for delinquent taxes and costs	7956
with respect to land acquired by the corporation shall be	7957
extinguished simultaneously with the transfer of title to the	7958
corporation, notwithstanding that the taxing authorities have not	7959
consented to release their claims under this section.	7960

(E) All eligible delinquent land acquired by a county,	7961
municipal corporation, or township, port authority, or county land	7962
reutilization corporation under this section is real property	7963
held for a public purpose and is exempted from taxation until the	7964
county, municipal corporation, or township, port authority, or	7965
county land reutilization corporation sells or otherwise disposes	7966
of property.	7967

(F) If a county, municipal corporation, or township, port	7968
authority, or county land reutilization corporation sells or	7969
otherwise disposes of delinquent land it purchased or acquired	7970
and for which all or a portion of a taxing authority's claim for	7971
delinquent taxes was released under this section, whether by	7972
consent of the taxing authority or pursuant to division (D) of	7973
this section, the net proceeds from such sale or disposition	7974
shall be used for such redevelopment purposes the board of county	7975
commissioners, the legislative authority of the municipal	7976
corporation, or the board of township trustees, or the board of	7977
directors of the port authority or the county land reutilization	7978
corporation considers necessary or appropriate.	7979

Sec. 5722.22. A county land reutilization corporation shall	7980
not be liable for damages arising from a violation of sections	7981
3737.87 to 3737.891 of the Revised Code or Chapter 3704., 3734.,	7982
3745., 3746., 3750., 3751., 3752., 6101., or 6111. of the Revised	7983
Code or any rule adopted or order, permit, license, variance, or	7984
plan approval issued under any of those chapters that is or was	7985
committed by another person in connection with a parcel of land	7986
acquired by the county land reutilization corporation.	7987

Sec. 5723.01. (A)(1) Every tract of land and town lot,	7988
which, pursuant to foreclosure proceedings under section 323.25 or	7989
5721.18 or sections 323.65 to 323.79 of the Revised Code, has been	7990
advertised and offered for sale on two separate occasions, not	7991
less than two weeks apart, and not sold for want of bidders, shall	7992
be forfeited to the state.	7993

(2) The county prosecuting attorney shall certify to the	7994
court that such tract of land or town lot has been twice offered	7995
for sale and not sold for want of a bidder. Such forfeiture of	7996
lands and town lots shall be effective when the court by entry	7997
orders such lands and town lots forfeited to the state. A copy of	7998
such entry shall be certified to the county auditor and, after the	7999
date of the certification, all the right, title, claim, and	8000
interest of the former owner is transferred to and vested in the	8001
state to be disposed of in compliance with this chapter.	8002

(B) Every parcel against which a judgment of foreclosure and	8003
forfeiture is made in accordance with section 5721.16 of the	8004
Revised Code is forfeited to the state on the date the court	8005
enters a finding under that section. After that date, all the	8006
right, title, claim, and interest of the former owner is	8007
transferred to the state to be disposed of in compliance with the	8008
relevant provisions of this chapter.	8009

Sec. 5723.03. If the former owner of real property that has	8010
been forfeited, at any time before the state has disposed of such	8011
property, pays into the treasury of the county in which the	8012
property is situated, all the taxes, assessments, penalties,	8013
interest, and costs incurred in the foreclosure or foreclosure and	8014
forfeiture proceedings under section 323.25, 5721.14, or 5721.18	8015
or sections 323.65 to 323.79 of the Revised Code or in proceedings	8016
under this chapter that stand charged against the property at the	8017
time of such payment, the state shall relinquish to such former	8018
owner all claim to such property. The county auditor shall then	8019
reenter the property on ~~his~~the auditor's tax list, under the name	8020
of the proper owner.	8021

Sec. 5723.04. (A) The county auditor shall maintain a list	8022
of forfeited lands and shall offer such lands for sale annually,	8023
or more frequently if the auditor determines that more frequent	8024
sales are necessary.	8025

(B) Notwithstanding division (A) of this section, upon the	8026
request of a county land reutilization corporation organized under	8027
Chapter 1724. of the Revised Code, the county auditor shall	8028
promptly transfer to such corporation, by auditor's deed, the fee	8029
simple title to a parcel on the list of forfeited lands, which	8030
shall pass to such corporation free and clear of all taxes,	8031
assessments, charges, penalties, interest, and costs. Any	8032
subordinate liens shall be deemed fully and forever satisfied and	8033
discharged. Upon such request, the land is deemed sold by the	8034
state for no consideration. The county land reutilization	8035
corporation shall file the deed for recording.	8036

Sec. 5723.08. After any county auditor has compiled a list	8037
of forfeited lands as provided for in section 5723.04 of the	8038
Revised Code, hethe auditor shall furnish and deliver to the	8039
director of natural resources an authenticated copy of such list	8040
within ten days after its completion. The director of natural	8041
resources, in behalf of the state, may select and designate tracts	8042
of land so forfeited which are situated within the boundaries of	8043
any legally established state forest or park purchase area, which	8044
in ~~his~~the director's opinion are suitable for reforestation,	8045
public recreation, wildlife habitat, water impoundment, or other	8046
uses incident to the conservation of natural resources. Whereupon,	8047
said director shall notify the auditor in writing, within thirty	8048
days after receipt of such list, of the intention of the state to	8049
take and hold such forfeited lands as hethe director has	8050
designated for such use.	8051

Due notice in writing, sent by certified mail, of the	8052
intention of the state to take and hold such lands shall be given	8053
to known holders of title thereto, and to holders of liens or	8054
mortgages of record, at their last known addresses, by the auditor	8055
within fifteen days after hethe auditor has been notified by the	8056
director that the state intends to take and hold such lands for	8057
conservation purposes. Such notice shall contain a recapitulation	8058
showing the total amount of delinquent taxes, assessments,	8059
penalties, interest, and costs, due and unpaid, for which the land	8060
had been forfeited to the state.	8061

Holders of title to such lands, together with holders of	8062
liens or mortgages of record, individually or collectively, shall	8063
file with the auditor a written exception to the intent of the	8064
state to take and hold such lands for conservation purposes within	8065
fifteen days after such notice has been delivered to them. Upon	8066
failure to file such exception and to pay the total amount of	8067
delinquent taxes, assessments, penalties, interest, and costs due	8068
and payable, prior to the time of the general sale of tax	8069
forfeited lands, the auditor shall not offer said lands for sale	8070
in accordance with section 5723.05 of the Revised Code. On or	8071
after the date of general sale of forfeited lands, the auditor	8072
shall execute a deed for such lands to the state. Thereafter the	8073
title of the state in such lands is incontestable, section 5723.03	8074
of the Revised Code notwithstanding.	8075

The department of natural resources, upon receipt of the deed	8076
of such lands to the state from the auditor, and upon approval of	8077
title to such lands by the attorney general, shall pay to the	8078
auditor from moneys appropriated or available for such purposes,	8079
an amount equal to the taxes, assessments, penalties, interest,	8080
and costs due and payable to the county at the time such lands	8081
were declared forfeited, and such moneys shall be disbursed by the	8082
auditor in the manner provided in section 5723.18 of the Revised	8083
Code.	8084

Lands acquired by the state pursuant to this section are	8085
subject to the same laws and policies relating to other lands	8086
under the control of the department, or said department may assign	8087
custody, management, and use of such lands for the purposes	8088
defined in this section to any agency or subdivision of	8089
government.	8090

If the department of natural resources and a county land	8091
reutilization corporation organized under Chapter 1724. of the	8092
Revised Code request title to the same parcel, the one that first	8093
requested the parcel in writing shall be entitled to acquire the	8094
title thereto.	8095

Sec. 5723.11. If any forfeited lands are sold for a greater	8096
sum than the amount of the tax, assessment, penalty, interest, and	8097
costs of sale, the county auditor shall charge the county	8098
treasurer separately in each case, in the name of the supposed	8099
owner, with the excess above such amount. The treasurer shall	8100
retain such excess in the treasury for the proper owner of the	8101
forfeited lands, and upon demand by such owner, within ~~six years~~	8102
one year from the day of sale, shall pay the excess to ~~him~~the	8103
owner. After that one year, the treasurer shall dispose of any	8104
excess according to law or, if a county land reutilization	8105
corporation organized under Chapter 1724. of the Revised Code	8106
exists in the county, shall pay the amount to the corporation.	8107
Such money shall be used for the corporation's public purposes.	8108

If the treasurer, upon demand, is not fully satisfied as to	8109
the right of the person demanding to receive such excess sum or if	8110
there are several different claimants, hethe treasurer shall	8111
commence a civil action by filing a petition of interpleader in	8112
the court of common pleas of the county where the land was sold,	8113
wherein hethe treasurer shall make the person claiming the	8114
excess, and the state, defendants, and the action shall proceed as	8115
other civil actions. The costs of the proceedings shall be paid by	8116
the person claiming the excess, as the court orders. The	8117
prosecuting attorney shall prosecute the action, in behalf of the	8118
treasurer.	8119

Sec. 5723.12. (A) The county auditor, on making a sale of a	8120
tract of land to any person under this chapter, shall give the	8121
purchaser a certificate of sale. On producing or returning to the	8122
auditor the certificate of sale, the auditor, on payment to the	8123
auditor by the purchaser, the purchaser's heirs, or assigns, of	8124
the sum of ~~five~~forty-five dollars, shall execute and file for	8125
recording a deed, which deed shall be prima-facie evidence of	8126
title in the purchaser, the purchaser's heirs, or assigns. Once	8127
the deed has been recorded, the county auditor shall deliver the	8128
deed to the purchaser. At the time of the sale, the county	8129
auditor shall collect and the purchaser shall pay the fee	8130
required by law for the recording of deeds. In the case of land	8131
sold to the state under division (B) of section 5723.06 of the	8132
Revised Code, the director of natural resources or a county land	8133
reutilization corporation shall execute and file for recording	8134
the deed, and pay the fee required by law for transferring deeds	8135
directly to the county auditor and recording deeds directly to	8136
the county recorder.	8137

(B) Except as otherwise provided in division (C) of this	8138
section and except for foreclosures to which the alternative	8139
redemption period has expired under sections 323.65 to 323.79 of	8140
the Revised Code, when a tract of land has been duly forfeited	8141
to the state and sold under this chapter, the conveyance of the	8142
real estate by the auditor shall extinguish all previous title and	8143
invest the purchaser with a new and perfect title that is free	8144
from all liens and encumbrances, except taxes and installments of	8145
special assessments and reassessments not due at the time of the	8146
sale, federal tax liens other than federal tax liens that are	8147
discharged in accordance with subsection (b) or (c) of section	8148
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26	8149
U.S.C. 1, as amended, and any easements and covenants running with	8150
the land that were created prior to the time the taxes or	8151
assessments, for the nonpayment of which the land was forfeited,	8152
became due and payable and except that, if there is a federal tax	8153
lien on the tract of land at the time of the sale, the United	8154
States is entitled to redeem the tract of land at any time within	8155
one hundred twenty days after the sale pursuant to subsection (d)	8156
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat.	8157
3, 26 U.S.C. 1, as amended.	8158

(C) ~~When~~Except for foreclosures to which the alternative	8159
redemption period has already expired under sections 323.65 to	8160
323.79 of the Revised Code, when a tract of forfeited land that	8161
was foreclosed upon as a result of proceedings for foreclosure	8162
instituted under section 323.25, sections 323.65 to 323.79, or	8163
division (C) of section 5721.18 of the Revised Code is sold under	8164
this chapter, the conveyance of the real estate by the auditor	8165
shall extinguish all previous title and invest the purchaser with	8166
a new title free from the lien for land taxes, assessments,	8167
charges, penalties, and interest for which the lien was	8168
foreclosed, the property was forfeited to the state, and in	8169
satisfaction of which the property was sold under this chapter,	8170
but subject to all other liens and encumbrances with respect to	8171
the tract.	8172

Sec. 5723.18. (A) Except as otherwise provided in division	8173
(B)(2) of section 5721.17 and division (B) of section 319.43 of	8174
the Revised Code, the proceeds from a forfeiture sale shall be	8175
distributed as follows:	8176

(1) The county auditor shall deduct all costs pertaining to	8177
the forfeiture and sale of forfeited lands, including costs	8178
pertaining to a foreclosure and forfeiture proceeding instituted	8179
under section 5721.14 of the Revised Code, except those paid under	8180
section 5721.04 of the Revised Code, from the moneys received from	8181
the sale of land and town lots forfeited to the state for the	8182
nonpayment of taxes, and shall pay such costs into the proper	8183
fund. In the case of the forfeiture sale of a parcel against which	8184
a foreclosure and forfeiture proceeding was instituted under	8185
section 5721.14 of the Revised Code, if the proceeds from the	8186
forfeiture sale are insufficient to pay the costs pertaining to	8187
such proceeding, the county auditor, at the next semiannual	8188
apportionment of real property taxes, shall reduce the amount of	8189
real property taxes that hethe auditor otherwise would distribute	8190
to each subdivision to which taxes, assessments, charges,	8191
penalties, or interest charged against the parcel are due. The	8192
reduction in each subdivision's real property tax distribution	8193
shall equal the amount of the unpaid costs multiplied by a	8194
fraction, the numerator of which is the amount of taxes,	8195
assessments, charges, penalties, and interest due the subdivision,	8196
and the denominator of which is the total amount of taxes,	8197
assessments, charges, penalties, and interest due all such	8198
subdivisions.	8199

(2) Following the payment required by division (A)(1) of this	8200
section, the part of the proceeds that is equal to ~~five~~ten per	8201
cent of the taxes and assessments due shall be deposited in the	8202
delinquent tax and assessment collection fund created pursuant to	8203
section 321.261 of the Revised Code.	8204

(3) Following the payment required by division (A)(2) of this	8205
section, the remaining proceeds shall be distributed by the	8206
auditor to the appropriate subdivisions to pay the taxes,	8207
assessments, charges, penalties, and interest which are due and	8208
unpaid. If the proceeds available for distribution under this	8209
division are insufficient to pay the entire amount of those taxes,	8210
assessments, charges, penalties, and interest, the auditor shall	8211
distribute the proceeds available for distribution under this	8212
division to the appropriate subdivisions in proportion to the	8213
amount of those taxes, assessments, charges, penalties, and	8214
interest that each is due.	8215

(B) If the proceeds from the sale of forfeited land are	8216
insufficient to pay in full the amount of the taxes, assessments,	8217
charges, penalties, and interest; the costs incurred in the	8218
proceedings instituted pursuant to this chapter and section	8219
5721.18 of the Revised Code, or the foreclosure and forfeiture	8220
proceeding instituted pursuant to section 5721.14 of the Revised	8221
Code; and, if division (B)(2) of section 5721.17 of the Revised	8222
Code is applicable, any notes issued by a receiver pursuant to	8223
division (F) of section 3767.41 of the Revised Code and any	8224
receiver's lien as defined in division (C)(4) of section 5721.18	8225
of the Revised Code, the court may enter a deficiency judgment	8226
against the last owner of record of the land before its forfeiture	8227
to the state, for the unpaid amount. The court shall enter the	8228
judgment pursuant to section 5721.192 of the Revised Code. ~~The~~	8229
Except as otherwise provided in division (B) of section 319.43 of	8230
the Revised Code, the proceeds paid pursuant to the entry and	8231
satisfaction of such a judgment shall be distributed as if they	8232
had been received as a part of the proceeds from the sale of the	8233
land to satisfy the amount of the taxes, assessments, charges,	8234
penalties, and interest which are due and unpaid; the costs	8235
incurred in the associated proceedings which were due and unpaid;	8236
and, if division (B)(2) of section 5721.17 of the Revised Code is	8237
applicable, any notes issued by a receiver pursuant to division	8238
(F) of section 3767.41 of the Revised Code and any receiver's lien	8239
as defined in division (C)(4) of section 5721.18 of the Revised	8240
Code.	8241

Section 2. That existing sections 122.65, 135.341, 135.35,	8242
135.351, 307.01, 307.07, 307.09, 307.10, 307.12, 307.64,	8243
307.698, 307.78, 307.806, 307.846, 319.20, 319.201, 319.30,	8244
319.43, 319.45, 319.54, 321.24, 321.261, 321.34, 321.341,	8245
323.121, 323.132, 323.15, 323.25, 323.26, 323.28, 323.31,	8246
323.47, 323.49, 323.50, 323.65, 323.66, 323.67, 323.68, 323.69,	8247
323.70, 323.71, 323.72, 323.73, 323.74, 323.75, 323.76, 323.77,	8248
323.78, 715.26, 715.261, 1724.01, 1724.02, 1724.04, 1724.05,	8249
1724.07, 1724.10, 1724.11, 5705.05, 5705.19, 5709.12, 5721.01,	8250
5721.011, 5721.03, 5721.06, 5721.10, 5721.11, 5721.18, 5721.19,	8251
5721.191, 5721.20, 5721.25, 5721.30, 5721.31, 5721.32, 5721.33,	8252
5721.36, 5721.37, 5721.38, 5721.39, 5721.40, 5721.43, 5722.01,	8253
5722.02, 5722.03, 5722.04, 5722.06, 5722.07, 5722.08, 5722.09,	8254
5722.10, 5722.13, 5722.14, 5722.15, 5722.21, 5723.01, 5723.03,	8255
5723.04, 5723.08, 5723.11, 5723.12, and 5723.18 of the Revised	8256
Code are hereby repealed.	8257