As Passed by the Senate
127th General Assembly | Regular Session | 2007-2008 |
| |
Cosponsors:
Senators Harris, Mason, Miller, D., Roberts, Smith, Seitz, Cates, Fedor, Wagoner, Boccieri, Cafaro, Grendell, Lehner, Morano, Sawyer, Schuler, Turner, Wilson, Miller, R., Patton
A BILL
To amend sections 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, 4582.07, 4582.08, 4582.09, 4582.32,
4582.33, 4582.34, 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,
to revise the expedited, nonjudicial
foreclosure
procedure for abandoned lands, and to require port
authorities to adopt plans of improvement.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 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 be amended,
sections 321.341
(321.342) and
323.78 (323.79)
be amended for
the purpose of
adopting new
section numbers as
indicated in
parentheses, and
new sections
321.341 and 323.78 and sections
133.082, 307.781,
321.263,
321.36,
1724.03, 4582.07, 4582.08, 4582.09, 4582.32, 4582.33,
4582.34, and 5722.22 of the
Revised Code be
enacted to read as
follows:
Sec. 133.082. (A) A board of county commissioners, upon the
written request of the county treasurer, may issue securities in
anticipation of the collection of the current taxes
that are not
paid on or before the last day on which such taxes may be paid
without penalty or that have become delinquent. The aggregate
principal amount of such securities shall not exceed ninety per
cent of the difference between the following amounts:
(1) The amount of the current taxes that constitutes current
year unpaid taxes or current year delinquent taxes on the date
securities under this section are issued;
(2) To the extent ascertainable by the county treasurer, the
amount of current year unpaid taxes or current year delinquent
taxes that
have been collected during the period commencing on
the day
immediately following the last day the current year
unpaid taxes or current year delinquent
taxes
could have been
paid
without penalty and ending with the business
day
immediately
preceding the day on which an agreement for the
sale
of the
securities is executed.
(B) Securities issued under this section shall be issued not
later than the first day of December of the year
in which such
current taxes were not paid when due,
and shall
mature not later
than the thirty-first day of December
of the
third year
following the year in which
the current
taxes were not paid when
due.
(C) Proceeds from the sale of the securities not applied to
the payment of any financing costs shall be disbursed by the
county treasurer to the taxing authorities that levied the taxes
in the same manner as such taxes would have been
disbursed had
such taxes been paid when due.
(D) The county officers authorized by the county taxing
authority shall execute the necessary documents, including, but
not limited to, trust agreements and other agreements and
certifications, to provide for the pledge, protection, and
disposition of the pledged revenues from which debt charges on the
securities issued under this section are to be paid.
(E) Anticipation securities issued under this section shall
not be general obligations of the county. Anticipation securities
issued under this section shall be secured only by a pledge of and
lien upon the delinquent real property taxes and assessments, the
collection of which is being anticipated by the issuance of the
securities in accordance with this section, and any securities
issued to fund or refund those securities. The pledge shall be
valid and binding from the time the pledge is made, and the tax
receipts and proceeds pledged and thereafter received by the
county treasurer shall immediately be subject to the lien of that
pledge without any physical delivery of those tax receipts or
proceeds or further act. The lien of any pledge is valid and
binding as against all parties having claims of any kind in tort,
contract, or otherwise against the county, whether or not such
parties have notice of the lien. Neither the resolution nor any
trust agreement by which a pledge is created or further evidenced
need be filed or recorded except in the records of the county
taxing authority.
(F) As long as any securities issued under this section, in
either original or refunded form, remain outstanding, except as
otherwise provided in those documents, the delinquent real
property taxes and assessments pledged to the payment of debt
charges on the securities shall remain under the control of the
county taxing authority and shall not be appropriated other than
in accordance with division (H) of this section.
(G) Sections 9.98 to 9.983 of the Revised Code apply to
securities issued under this section, notwithstanding any other
provision in this chapter.
(H) The amounts from the collection of the delinquent real
property taxes and assessments anticipated by the securities and
needed to pay debt charges on the securities issued under this
section shall be considered appropriated for that purpose, and
other appropriations from those sources by the county taxing
authority shall be limited to the balance available after
deducting the amount needed to pay those debt charges. The
portions of those amounts as received and to be applied to those
debt charges shall be deposited and set aside in an account for
that purpose in the bond retirement fund in the amounts and at the
times required to pay those debt charges as provided for by the
authorizing legislation, or as otherwise provided by law.
(I) As used in this section, "current taxes" has the same
meaning as in section 323.01 of the Revised Code, and "current
year unpaid taxes" and "current year delinquent taxes" have the
same meanings as in section 321.341 of the Revised Code.
Sec. 135.341. (A) There shall be a county investment
advisory
committee consisting of three members: two county
commissioners to be
designated by the board of county
commissioners, and
the county treasurer.
Notwithstanding the preceding sentence, the board of county
commissioners may declare that all three county commissioners
shall serve on
the county investment advisory committee. If the
board so declares, the
county investment advisory committee shall
consist of five members: the three
county commissioners, the
county treasurer, and the clerk of the court of
common pleas of
the county.
(B) The committee shall elect its own chairperson, and
committee members
shall receive no additional compensation for the
performance of
their duties as committee members.
(C) The committee shall establish
written county investment
policies and shall meet at least once
every three months, to
review or revise
its policies and to advise the investing
authority on the
county investments in order to ensure the best
and safest return
of funds available to the county for deposit or
investment. Any member of
the county investment advisory
committee, upon giving five days' notice, may
call a meeting of
the committee. The
committee's policies may establish a limit on
the period of time
that moneys may be invested in any particular
type of investment.
(D) The committee is authorized to retain the services of an
investment advisor, provided that the advisor is licensed by the
division
of securities under section 1707.141 of the Revised Code
or is registered with the
securities and exchange commission, and
possesses public funds
investment
management experience,
specifically in the area of state and local government
investment
portfolios, or the advisor is an eligible institution mentioned in
section 135.03 of the Revised Code.
(E) The committee shall act as the investing authority in
place of the treasurer for purposes of investing county funds and
managing the county portfolio when this authority is transferred
to it pursuant to divisions (E)(1) and (F)(2) of section 321.46 of
the Revised Code or when ordered to do so by a court pursuant to
section 321.47 of the Revised Code. For these purposes, the
committee shall retain the services of an investment advisor
described in division (D) of this section.
(F) Nothing in this section affects the authority of any of
the
officers mentioned in section 325.27 of the Revised Code to
contract for the
services of fiscal and management consultants
pursuant to section 325.17 of
the Revised Code.
(G) The committee may enter into a current unpaid or
delinquent tax line of credit with the county treasurer for the
purposes set forth in section 321.36 of the Revised Code if all of
the following apply:
(1) The county treasurer requests in writing that the
committee enter into a current unpaid or delinquent tax line of
credit with the county treasurer.
(2) The committee approves, by affirmative vote of the two
county commissioners designated to sit on the committee, the form
of the current unpaid or delinquent tax line of credit and the
execution of the current unpaid or delinquent tax line of credit.
(3) The maximum aggregate available amount under the current
unpaid or delinquent tax line of credit shall not exceed fifteen
per cent of the county's total average portfolio of inactive
moneys
as of the date of execution and delivery of the line of
credit.
(4) The maximum term during which draws on the line of credit
can be made shall be five years; provided, however, that nothing
in this division prohibits the execution and delivery of another
current unpaid or delinquent tax line of credit at the end of the
term of a line of credit, if at that time no unreimbursed draws,
plus accrued but unpaid interest thereon, have been outstanding
beyond the last day of the second year immediately following the
year in which the draw was made.
(5) Repayment in full of each draw on the line of credit,
plus any accrued and unpaid interest thereon, shall be made not
later than the last day of the second calendar year after the year
in which the draw is made.
Sec. 135.35. (A) The investing authority shall deposit or
invest any part or all of the county's inactive moneys and shall
invest all of the money in the county public library fund when
required by section 135.352 of the
Revised Code. The following
classifications of securities and
obligations are eligible for
such deposit or investment:
(1) United States treasury bills, notes, bonds, or any other
obligation or
security issued by the United States treasury, any
other obligation
guaranteed as to principal or interest by the
United States, or any book entry, zero-coupon United States
treasury security that is a direct obligation of the United
States.
Nothing in the classification of eligible securities and
obligations set forth
in divisions (A)(2) to
(11) of this
section
shall be construed to authorize any investment in stripped
principal
or interest obligations of such eligible securities and
obligations.
(2) Bonds, notes, debentures, or any other obligations or
securities issued by any federal government agency or
instrumentality, including but not limited to, the federal
national mortgage association, federal home loan bank, federal
farm credit
bank, federal home loan mortgage corporation,
government national mortgage
association, and student loan
marketing association. All federal agency
securities shall be
direct issuances of federal government agencies or
instrumentalities.
(3) Time certificates of deposit or savings or deposit
accounts, including, but not limited to, passbook accounts, in
any
eligible institution mentioned in section 135.32 of the
Revised
Code;
(4) Bonds and other obligations of this state or the
political subdivisions
of this state, provided that such political
subdivisions are located wholly or
partly within the same county
as the investing authority;
(5) No-load money market mutual funds consisting
exclusively
of obligations described in division (A)(1) or (2) of
this section
and repurchase agreements secured by such
obligations, provided
that investments in securities
described in this division are made
only through eligible institutions
mentioned in section 135.32 of
the Revised Code;
(6) The Ohio subdivision's fund as provided in section 135.45
of the Revised
Code;
(7) Securities lending agreements with any eligible
institution
mentioned in section 135.32 of the Revised Code that
is a member of the
federal reserve system or federal home loan
bank or with any recognized United States government securities
dealer meeting the description in division (J)(1) of this section,
under the terms of which
agreements the
investing authority lends
securities and the eligible institution
or dealer agrees to
simultaneously exchange similar securities or cash,
equal value
for equal value.
Securities and cash received as collateral for a securities
lending agreement are not inactive moneys of the county or moneys
of a county public library fund. The
investment of cash
collateral received pursuant to a securities
lending agreement
may be invested only in instruments specified by
the investing
authority in the written investment policy described
in division
(K) of this section.
(8) Up to twenty-five per cent of the county's total average
portfolio in
either of the following investments:
(a) Commercial paper notes issued by an entity that is
defined in
division (D) of section 1705.01 of the Revised Code
and
that has
assets exceeding five hundred million dollars, to which
notes all of the
following apply:
(i) The notes are rated at the time of purchase in the
highest
classification established by at least two nationally
recognized standard
rating services.
(ii) The aggregate value of the notes does not exceed ten per
cent
of the aggregate value of the outstanding commercial paper of
the issuing
corporation.
(iii) The notes mature not later than two hundred seventy
days
after
purchase.
(b) Bankers acceptances of banks that are insured by the
federal
deposit insurance corporation and to which both of the
following
apply:
(i) The obligations are eligible for purchase by the federal
reserve system.
(ii) The obligations mature not later than one hundred eighty
days after purchase.
No investment shall be made pursuant to division (A)(8) of
this
section unless the investing authority has completed
additional training
for making the investments authorized by
division (A)(8) of
this section. The type and amount of additional
training shall be approved by
the auditor
of state and may be
conducted by or provided under the supervision of the
auditor of
state.
(9) Up to fifteen per cent of the county's total average
portfolio in notes issued by corporations that are incorporated
under the laws of the United States and that are operating within
the United States, or by depository institutions that are doing
business under authority granted by the United States or any state
and that are operating within the United States, provided both of
the following apply:
(a) The notes are rated in the second highest or higher
category by at least two
nationally recognized standard rating
services at the time of
purchase.
(b) The notes mature not later than two years after
purchase.
(10) No-load money market mutual funds rated in the highest
category at the time of purchase by at least one nationally
recognized standard rating service and consisting
exclusively of
obligations described in division (A)(1), (2), or (6) of section
135.143 of the Revised Code;
(11) Debt interests rated at the time of purchase in the
three highest categories by two nationally
recognized standard
rating services and issued by
foreign nations
diplomatically
recognized by the United States
government. All
interest and
principal shall be denominated and
payable in United
States funds.
The investments made under
division (A)(11) of this
section shall
not exceed in the aggregate
one per cent of a
county's total
average portfolio.
The investing authority shall invest under division (A)(11)
of this section in a debt interest issued by a foreign nation only
if the debt interest is backed by the full faith and credit of
that foreign nation, there is no prior history of default, and the
debt interest matures not later than five years after purchase.
For purposes of division (A)(11) of this section, a debt interest
is rated in the three highest categories by two nationally
recognized standard rating services if either the debt interest
itself or the issuer of the debt interest is rated, or is
implicitly rated, at the time of purchase in the three highest
categories by two nationally recognized standard rating services.
(12) A current unpaid or delinquent tax line of credit
authorized under division (G) of section 135.341 of the Revised
Code, provided that all of the conditions for entering into such a
line of credit under that division are satisfied.
(B) Nothing in the classifications of eligible obligations
and securities
set forth in divisions (A)(1) to (11) of this
section shall
be
construed to authorize investment in a
derivative, and no investing
authority shall invest any county
inactive moneys or any moneys in
a county public library fund in a
derivative. For
purposes of this
division, "derivative" means a
financial instrument or
contract or
obligation whose value or
return is based upon or linked to
another asset or index, or both,
separate from the financial
instrument,
contract, or obligation
itself. Any security,
obligation, trust account, or
other
instrument that is created
from an issue of the United
States
treasury or is created from an
obligation of a federal agency
or
instrumentality or is created
from both is considered a
derivative
instrument. An eligible
investment described in this
section with a variable
interest rate
payment, based upon a
single interest payment or single index
comprised of other
eligible investments provided for in division
(A)(1) or (2) of
this section, is not a derivative, provided that
such variable
rate investment has a maximum maturity of two years.
A treasury
inflation-protected security shall not be considered a
derivative,
provided the security matures not later than five
years after
purchase.
(C) Except as provided in division (D) of this
section, any
investment made pursuant to this section must mature within
five
years from the date of settlement, unless the investment is
matched to a
specific obligation or debt of the
county or to a
specific obligation or debt of a political subdivision of
this
state located wholly or partly within the county, and the
investment
is specifically approved by the investment advisory
committee.
(D) The investing authority may also enter into a written
repurchase agreement with any eligible institution
mentioned in
section 135.32 of the Revised Code or any eligible securities
dealer pursuant to division (J) of this section, under the terms
of which
agreement the investing authority purchases and the
eligible
institution or dealer agrees
unconditionally to
repurchase any of the securities listed in
divisions (B)(1) to
(5), except
letters of credit described in division (B)(2), of
section 135.18 of the Revised Code. The
market value of
securities
subject to an overnight written repurchase agreement must
exceed
the
principal value of the overnight written repurchase agreement
by at
least two per
cent. A written repurchase agreement must
exceed the
principal value of the
overnight written repurchase
agreement, by at least two per cent. A
written repurchase
agreement shall not exceed thirty days, and the market
value of
securities subject to a written repurchase
agreement must exceed
the
principal value of the written repurchase agreement by at
least two per cent and
be marked to market daily. All securities
purchased pursuant to this division
shall be delivered into the
custody of the investing authority or the qualified custodian of
the investing
authority or an agent designated by the investing
authority. A written
repurchase
agreement with an eligible
securities dealer shall be transacted on a delivery
versus payment
basis. The agreement
shall contain the requirement that for each
transaction pursuant
to the agreement the participating
institution shall provide all
of the following information:
(1) The par value of the securities;
(2) The type, rate, and maturity date of the securities;
(3) A numerical identifier generally accepted in the
securities industry that designates the securities.
No investing authority shall enter into a written repurchase
agreement under the terms of which the investing authority agrees
to sell
securities owned by
the county to a purchaser and agrees
with that purchaser to unconditionally
repurchase those
securities.
(E) No investing authority shall make an investment
under
this section, unless the investing authority, at the time of
making the
investment, reasonably expects that the investment can
be held until its maturity. The investing authority's written
investment
policy shall specify the conditions under which an
investment may be redeemed
or sold prior to maturity.
(F) No investing authority shall pay a county's inactive
moneys
or moneys of a county public library fund into a fund
established by another subdivision,
treasurer, governing board,
or investing
authority, if that fund
was established by the
subdivision, treasurer,
governing board, or
investing authority
for the purpose of investing or
depositing the
public moneys of
other subdivisions. This division does not
apply
to the payment
of public moneys into either of the following:
(1) The Ohio subdivision's fund pursuant to division (A)(6)
of this section;
(2) A fund created solely for the purpose of acquiring,
constructing, owning,
leasing, or operating municipal utilities
pursuant to the authority provided
under section 715.02 of the
Revised Code or Section 4 of Article XVIII, Ohio
Constitution.
For purposes of division (F) of this section, "subdivision"
includes
a county.
(G) The use of leverage, in which the county uses its current
investment assets as collateral for the purpose of purchasing
other assets, is
prohibited. The issuance of taxable notes for the
purpose of arbitrage is
prohibited. Contracting to sell securities
not owned by the county, for the
purpose of purchasing such
securities on the speculation that bond prices will
decline, is
prohibited.
(H) Any securities, certificates of deposit, deposit
accounts, or any other documents evidencing deposits or
investments made under authority of this section shall be issued
in the name of the county with the county treasurer or investing
authority as the designated payee. If any such deposits or
investments are registrable either as to principal or interest,
or
both, they shall be registered in the name of the treasurer.
(I) The investing authority shall be responsible for the
safekeeping of all documents evidencing a deposit or investment
acquired under this section, including, but not limited to,
safekeeping receipts evidencing securities deposited with a
qualified trustee, as provided in section 135.37 of the Revised
Code, and documents confirming the purchase of securities under
any repurchase agreement under this section shall be deposited
with a qualified trustee, provided, however, that the qualified
trustee shall be required to report to the investing authority,
auditor of state, or an authorized outside auditor at any time
upon request as to the identity, market value, and location of
the
document evidencing each security, and that if the
participating
institution is a designated depository of the
county for the
current period of designation, the securities that
are the subject
of the repurchase agreement may be delivered to
the treasurer or
held in trust by the participating institution
on behalf of the
investing authority.
Upon the expiration of the term of office of an investing
authority or in the event of a vacancy in the office for any
reason, the officer or the officer's legal representative
shall
transfer and deliver to the officer's successor all documents
mentioned in this division for which the officer has been
responsible for safekeeping. For
all such documents transferred
and delivered, the officer shall
be credited with, and the
officer's successor shall be
charged with, the amount of moneys
evidenced by such documents.
(J)(1) All investments, except for investments in securities
described in divisions (A)(5) and (6) of this
section, shall be
made only
through a member of the national association of
securities
dealers, through a bank, savings bank, or savings and
loan
association regulated by the
superintendent of financial
institutions, or through an institution regulated
by the
comptroller of the currency, federal deposit
insurance
corporation, or board of governors of the federal reserve
system.
(2) Payment for investments shall be made only upon the
delivery of
securities representing
such investments to the
treasurer, investing authority, or
qualified trustee. If the
securities transferred are not
represented by a certificate,
payment shall be made only upon
receipt of confirmation of
transfer from the custodian by the
treasurer, governing board, or
qualified trustee.
(K)(1) Except as otherwise provided in division (K)(2) of
this section, no investing authority shall make an investment or
deposit under
this section, unless there is on file with the
auditor of state a written
investment policy approved by the
investing authority. The policy shall
require that all entities
conducting investment business with the
investing authority shall
sign the investment policy of that investing authority. All
brokers, dealers, and financial institutions, described in
division (J)(1) of
this section,
initiating transactions with the
investing authority by giving advice or
making investment
recommendations shall sign the investing authority's
investment
policy thereby acknowledging their agreement to abide by the
policy's contents. All brokers, dealers, and financial
institutions,
described in division (J)(1) of this section,
executing transactions initiated
by the investing authority,
having read the policy's contents, shall sign the
investment
policy thereby acknowledging their comprehension and receipt.
(2) If a written investment policy described in division
(K)(1)
of this section is not filed on behalf of the county with
the auditor of
state, the investing authority of that county shall
invest the county's
inactive moneys and moneys of the county
public library
fund only in time
certificates of deposits or
savings or deposit accounts
pursuant
to division (A)(3) of this
section, no-load money market
mutual
funds pursuant to division
(A)(5) of this section,
or the Ohio
subdivision's fund pursuant
to division (A)(6) of this section.
(L)(1) The investing authority shall establish and maintain
an
inventory of all obligations and securities acquired by the
investing
authority pursuant to this section. The inventory shall
include a description of each obligation or security, including
type, cost,
par value, maturity date, settlement date, and any
coupon rate.
(2) The investing authority shall also keep a complete record
of all
purchases and sales of the obligations and securities made
pursuant to this
section.
(3) The investing authority shall maintain a monthly
portfolio report and
issue a copy of the monthly portfolio
report
describing such investments to the county
investment advisory
committee, detailing the current inventory of all
obligations and
securities, all transactions during the month that affected
the
inventory, any income received from the obligations and
securities, and
any investment expenses paid, and stating the
names of any persons effecting
transactions on behalf of the
investing authority.
(4) The monthly portfolio report
shall
be a public record and
available for inspection
under section 149.43 of the Revised Code.
(5) The inventory and the monthly portfolio report shall be
filed with
the board of county commissioners.
(M) An investing authority may enter into a
written
investment or deposit agreement that includes a
provision under
which the parties agree to submit to
nonbinding arbitration to
settle any controversy that may arise
out of the agreement,
including any controversy pertaining to
losses of public moneys
resulting from investment or deposit.
The arbitration provision
shall
be set forth entirely in the agreement, and the agreement
shall
include a conspicuous notice to the
parties that any party
to the arbitration may apply to the court of common
pleas of the
county in which the arbitration was held for an order to vacate,
modify, or correct the award. Any such party may also apply to the
court for
an order to change venue to a court of common pleas
located more than one
hundred miles from the county in which the
investing authority is located.
For purposes of this division, "investment or deposit
agreement" means any
agreement between an investing authority and
a person, under which agreement
the person agrees to invest,
deposit, or otherwise manage, on behalf of the
investing
authority, a county's inactive moneys or moneys in a county public
library
fund, or agrees to provide
investment advice to
the
investing authority.
(N) An investment held in the county portfolio on September
27, 1996, that
was a legal investment under the law as it existed
before September
27, 1996, may be held until maturity, or if
the
investment does not have a maturity date the investment may be
held until
five years from
September 27, 1996, regardless of
whether
the investment would qualify as a legal investment under
the terms of this
section as amended.
Sec. 135.351. (A) Except as provided in sections 135.352
and
1545.22 of the Revised Code, all interest earned on money
included
within the county treasury shall be credited to the
general fund
of the county.
(B) Unless otherwise provided by law, with respect to
moneys
belonging to another political subdivision, taxing
district, or
special district that are deposited or invested by
the county, the
county shall pay and distribute such moneys in
accordance with
division (B)(1), (2), or (3) of this section, as
appropriate:
(1) On or before the tenth day of the month following the
month in which the county received such moneys or on or before
such later date authorized by the legislative authority or other
governing body of the other political subdivision or district,
pay
and distribute all such moneys to the treasurer or other
appropriate officer of the other political subdivision or
district.
(2) With respect to moneys due to boards and subdivisions
under section 321.31 of the Revised Code, pay and distribute such
moneys within five business days after the final date prescribed
by law for such settlement, or if the settlement date is lawfully
extended, within five business days after the date of such lawful
extension.
(3) With respect to moneys for which any advance
authorized
by section 321.34 or 321.341 321.342 of the Revised Code has
been
requested, pay and distribute such moneys within five
business
days after the request for the advance is delivered to
the county
auditor.
(C) If the county fails to make any payment and
distribution
required by division (B) of this section within the
time periods
prescribed by that division, the county shall pay to
the
appropriate other political subdivision, taxing district, or
special district any interest that the county has received or
will
receive on any moneys or advance described in that division
which
accrues after the date such moneys or advance should have
been
distributed, together with the principal amount of such
moneys or
advance. The county shall make this payment of
principal and
interest within five business days after the
treasurer or other
appropriate officer of such other political
subdivision or
district files a written demand for payment with
the county
auditor.
Sec. 307.01. (A) A courthouse, jail, public comfort
station,
offices for county officers, and a county home shall be
provided
by the board of county commissioners when, in its
judgment, any of
them are needed. The buildings and offices
shall be of such style,
dimensions, and expense as the board
determines. All new jails and
renovations to existing jails
shall be designed, and all existing
jails shall be operated in
such a manner as to comply
substantially with the minimum
standards for jails in Ohio adopted
by the
department of
rehabilitation and correction. The board
shall also provide
equipment, stationery, and postage, as it
considers reasonably
necessary for the proper and convenient
conduct of county
offices, and such facilities as will result in
expeditious and
economical administration of such offices, except
that, for the
purpose of obtaining federal or state reimbursement,
the board
may impose on the public children services agency
reasonable
charges, not exceeding the amount for
which
reimbursement will be made and consistent with cost-allocation
standards adopted by the department of job and family
services,
for the
provision of office space, supplies, stationery,
utilities,
telephone use, postage, and general support services.
The board of county commissioners shall provide all rooms,
fireproof and burglarproof vaults, safes, and other means of
security in the office of the county treasurer that are necessary
for the protection of public moneys and property in the office.
(B) The court of common pleas shall annually submit a
written
request for an appropriation to the board of county
commissioners
that shall set forth estimated administrative
expenses of the
court that the court considers reasonably
necessary for its
operation. The board shall conduct a public
hearing with respect
to the written request submitted by the
court and shall
appropriate the amount of money each year that it
determines,
after conducting the public hearing and considering
the written
request of the court, is reasonably necessary to meet
all
administrative expenses of the court.
If the court considers the appropriation made by the board
pursuant to this division insufficient to meet all the
administrative expenses of the court, it shall commence an action
under Chapter 2731. of the Revised Code in the court of appeals
for the judicial district for a determination of the duty of the
board of county commissioners to appropriate the amount of money
in dispute. The court of appeals shall give priority to the
action
filed by the court of common pleas over all cases pending
on its
docket. The burden shall be on the court of common pleas
to prove
that the appropriation requested is reasonably necessary
to meet
all its administrative expenses. If, prior to the filing
of an
action under Chapter 2731. of the Revised Code or during
the
pendency of the action, any judge of the court exercises the
contempt power of the court of common pleas in order to obtain
the
amount of money in dispute, the judge shall not order the
imprisonment of any member of the board of county commissioners
notwithstanding sections 2705.02 to 2705.06 of the Revised Code.
(C) Division (B) of this section does not apply to
appropriations for the probate court or the juvenile court that
are subject to section 2101.11 or 2151.10 of the Revised Code.
(D) The board of county commissioners may provide offices for
or lease offices to a county land reutilization corporation
organized under Chapter 1724. of the Revised Code and, in
connection with such a lease, charge rentals that are at or below
the market rentals for such offices, if the board determines that
providing offices for or leasing offices to the corporation will
promote economic development or the general welfare of the people
of the county through a plan of providing affordable housing, land
reutilization, and community development.
Sec. 307.07. (A) The board of county commissioners, by
resolution, may create an office of economic development, to
develop and promote plans and programs designed to assure that
county resources are efficiently used, economic growth is
properly
balanced, and that county economic development is
coordinated with
that of the state and other local governments.
For this purpose,
the board may appropriate moneys from the
county general fund, or,
pursuant to section 307.64 of the
Revised Code, moneys derived
from a tax levied pursuant to
division (EE) of section 5705.19 of
the Revised Code, for the
creation and operation of the office
for, any economic
development purpose of the office, and to
provide for the
establishment and operation of a program of
economic development, including in support of a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code.
The board may hire a director of economic
development, who shall
be a member of the unclassified civil
service, and fix his the
director's compensation; or may do any of
the following:
(1) Enter into an agreement with a county planning
commission
within the county, created under section 713.22 of the
Revised
Code, or a regional planning commission, created under
section
713.21 of the Revised Code, regardless of whether the
county is a
member of the commission, to carry out all of the
functions and
duties of a director of economic development under
division (B) of
this section. Any agreement shall set forth the
procedure by which
the county or regional planning commission
shall gain the approval
of the board of county commissioners for
any actions, functions,
and duties under division (B) of this
section. Any agreement may
continue in effect for a period of
one to three years and may be
renewed with the consent of all
parties. The civil service status
of planning commission staff
shall not be affected by any
agreement under this division.
(2) Enter into an agreement with the Ohio cooperative
extension service, providing for the use of employees hired by
the
Ohio state university under section 3335.36 of the Revised
Code to
carry out all of the functions and duties of a director
of
economic development under division (B) of this section. Any
agreement shall set forth the procedure by which the Ohio
cooperative extension service shall gain the approval of the
board
of county commissioners for any actions, functions, and
duties
under division (B) of this section. Any agreement may
continue in
effect for a period of one to three years and may be
renewed with
the consent of all parties. The employment
classification of Ohio
cooperative extension service employees
shall not be affected by
any agreement under this division.
Any moneys appropriated by the board of county
commissioners
to execute an agreement for the provision of
services pursuant to
this section by the Ohio cooperative
extension service shall be
paid to the Ohio state university to
the credit of the Ohio
cooperative extension service fund created
under section 3335.35
of the Revised Code.
(3) Enter into an agreement with a public or private
nonprofit organization to carry out all of the functions and
duties of a director of economic development under division (B)
of
this section. The agreement shall set forth the procedure by
which
the nonprofit organization shall gain the approval of the
board of
county commissioners for any actions, functions, and
duties under
that division. The agreement may continue in effect
for a period
of one to three years and may be renewed with the
consent of all
parties. The employment classification of the
nonprofit
organization's employees shall not be affected by an
agreement
under this division.
(B) The director of economic development may:
(1) With the approval of the board, hire such staff and
employ such technical and advisory personnel as he the director
sees fit to enable him the director to carry out the functions
and
duties of the office;
(2) With the approval of the board, contract for services
necessary to enable him the director to carry out the functions
and duties of the office;
(3) With the approval of the board, enter into agreements
with federal, state, and local governments and agencies thereof,
and with public, private, or nonprofit organizations to carry out
the functions and duties of the office;
(4) Maintain membership in development organizations;
(5) With the approval of the board, make loans or grants
and
provide other forms of financial assistance for the purpose
of
economic development, including financial assistance for
permanent
public improvements, in compliance with applicable laws
of this
state, and fix the rate of interest and charges to be
made for
such financial assistance;
(6) With the approval of the board, receive and accept
grants, gifts, and contributions of money, property, labor, and
other things of value, to be held, used, and applied only for the
purpose for which they are made, from individuals, private and
public corporations, the United States government or any agency
thereof, from the state or any agency thereof, or from any
political subdivision or any agency thereof, and may agree to
repay any contribution of money or return any property
contributed
or the value thereof in amounts, and on terms and
conditions,
excluding the payment of interest, as the director
determines, and
may evidence the obligations by written evidence;
(7) Establish with the board any funds that are necessary
for
the deposit and disbursement of gifts or contributions of
money
accepted for economic development purposes;
(8) With the approval of the board, design, implement,
monitor, oversee, and evaluate economic development plans,
programs, strategies, and policies;
(9) Purchase real property to convey to a county land
reutilization corporation to be used in accordance with its public
purposes;
(10) Perform all acts necessary to fulfill the functions
and
duties of the office.
(C) The boards of county commissioners of two or more
counties, by resolution, may create a joint office of economic
development for the purposes set forth in division (A) of this
section. The counties participating in a joint office of
economic
development shall enter into an agreement that sets
forth the
contribution of funds, services, and property to the
joint office
from each participating county; establishes the
person, public
agency, or nonprofit organization that shall carry
out the
functions and duties of the office; and discloses any
other terms
by which the joint office shall operate.
The boards of county commissioners of counties
participating
in a joint office of economic development may
appropriate moneys
from their respective county general funds,
or, pursuant to
section 307.64 of the Revised Code, moneys
derived from a tax
levied pursuant to division (EE) of section
5705.19 of the Revised
Code, for the creation and operation of
the joint office, for any
economic development purpose of the
office, and to provide for the
establishment and operation of a
program of economic development.
The participating counties may
hire a director of economic
development for the joint office or
enter into an agreement with a
public agency or nonprofit
organization in a manner set forth in
division (A) of this
section to carry out the functions and duties
set forth in
division (B) of this section.
Any agreement establishing a joint office of economic
development shall set forth the procedure by which the person,
public agency, or nonprofit organization carrying out the
functions and duties of the office shall gain the approval of the
participating boards of county commissioners for any actions,
functions, and duties under division (B) of this section.
(D) As used in this section, "economic development" has
the
same meaning as in section 307.64 of the Revised Code.
Sec. 307.09. (A) If the interests of the county so
require,
the board of county commissioners may sell any real
property
belonging to the county and not needed for public use,
including
all or portions of buildings acquired by the board to
house county
offices, or may lease or rent the same, but no such
lease shall be
for a longer term than five years, unless such
lease is part of a
lease-purchase agreement, in which case the
lease may be for a
period not exceeding twenty-five years, or
unless the lease is to
a commercial tenant who uses the property
as a retail store room,
office, or restaurant, and the leased
property is located in a
building initially acquired to house
county offices or in a
parking facility constructed or acquired to serve a
building that
houses county offices, in which case the lease may be for a
period
not
exceeding twenty years, and may include provision for one or
more
renewals for lesser periods. In the case of real property
used
or to be used for the purpose of airports, landing fields, or
air
navigational facilities, including restaurants, parking lots,
motels, gasoline service stations, public recreation facilities,
public parks, office buildings, retail stores for merchandising
or
services, and industrial uses located or to be located
thereon, or
parts thereof, belonging to the county, the primary
term of such
lease shall not exceed twenty-five years and the
board of county
commissioners may renew such leases for one or
more periods of
years. The total of such renewal periods, when
added to the
primary term of such lease, shall not exceed sixty
years.
(B) The board may grant leases, rights, and easements to
the
United States government, to the state or any department or
agency
thereof, or to municipal corporations or other
governmental
subdivisions of the state for public purposes, or to
privately
owned electric light and power companies, or natural
gas
companies, or telephone or telegraph companies for purposes
of
rendering their several public utilities services, or to
corporations not for profit for hospital, charitable, water,
sewer, any of the purposes specified in section 1724.01 of the
Revised Code, or recreational purposes, including among other such
purposes memorial structures, parks, golf courses, and
underground
structures, poles, piers, towers, wires,
pipelines, underground
cables, and manholes, on or in lands owned by
the
county where
such lease, right, or easement is not deemed by the
board to be
inconsistent with the need of such land for public
use by the
county. Any such lease, right, or easement granted to
the United
States government, to the state or any department or
agency
thereof, or to a municipal corporation or other
governmental
subdivision of the state, or to privately owned
electric light and
power companies, or natural gas companies, or
telephone or
telegraph companies for purposes of rendering their
several public
utilities services, or to corporations not for
profit for
hospital, charitable, water, sewer, or recreational
purposes, may
be for such length of time, upon such terms, for
such purposes,
and may provide for such renewals thereof as the
board deems for
the best interests of the county.
(C) In case of the sale of such real property not used for
county purposes, and in case of a lease of real property used or
to be used for the purpose of airports, landing fields, or air
navigational facilities, including restaurants, parking lots,
motels, gasoline service stations, public recreation facilities,
public parks, office buildings, retail stores for merchandising
or
services, and industrial uses, and in case of such a grant of
lease, right, or easement to the United States government, to the
state or any department or agency thereof or to a municipal
corporation or other governmental subdivision of the state, or to
privately owned electric light and power companies, or natural
gas
companies, or telephone or telegraph companies for purposes
of
rendering their several public utilities services, or to
corporations not for profit for hospital, charitable, water,
sewer, or recreational purposes, all or such part of the proceeds
thereof as the board designates may be placed by the board in a
separate fund to be used only for construction, equipment,
furnishing, maintenance, or repair of the county buildings and
the
acquisition of sites therefor, or for the payment of
principal of
or interest on bonds of the county issued for any
county building.
Sec. 307.10. (A) No sale of real property, or lease of
real
property used or to be used for the purpose of airports,
landing
fields, or air navigational facilities, or parts thereof,
as
provided by section 307.09 of the Revised Code shall be made
unless it is authorized by a resolution adopted by a majority of
the board of county commissioners. When a sale of real property
as
provided by section 307.09 of the Revised Code is authorized,
the
board may either deed the property to the highest responsible
bidder, after advertisement once a week for four consecutive
weeks
in a newspaper of general circulation in the county or
offer the
real property for sale at a public auction, after
giving at least
thirty days' notice of the auction by publication
in a newspaper
of general circulation in the county. The board
may reject any and
all bids. The board may, as it considers
best, sell real property
pursuant to this section as an entire
tract or in parcels. The
board, by resolution adopted by a
majority of the board, may lease
real property, in accordance
with division (A) of section 307.09
of the Revised Code, without
advertising for bids.
(B) The board, by resolution, may transfer real property
in
fee simple belonging to the county and not needed for public
use
to the United States government, to the state or any
department or
agency thereof, to municipal corporations or other
political
subdivisions of the state, or to the county board of
mental
retardation and developmental disabilities, or to a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code for public
purposes upon the terms and in the manner
that it may determine
to be in the best interests of the county,
without advertising
for bids. The board shall execute a deed or
other proper
instrument when such a transfer is approved.
(C) The board, by resolution adopted by a majority of the
board, may grant leases, rights, or easements to the United
States
government, to the state or any department or agency
thereof, or
to municipal corporations and other political
subdivisions of the
state, or to privately owned electric light
and power companies,
natural gas companies, or telephone or
telegraph companies for
purposes of rendering their several
public utilities services, in
accordance with division (B) of
section 307.09 of the Revised
Code, without advertising for bids.
When such grant of lease,
right, or easement is authorized, a
deed or other proper
instrument therefor shall be executed by the
board.
Sec. 307.12. (A) Except as otherwise provided in
divisions
(D),
(E), and (G) of this section, when the board of
county
commissioners
finds, by resolution, that the county has
personal
property,
including motor vehicles acquired for the use
of county
officers
and departments, and road machinery, equipment,
tools, or
supplies, that is not needed for public use, is
obsolete, or
is
unfit for the use for which it was acquired, and when
the fair
market value of the property to be sold
or donated under
this
division is, in
the opinion
of the board, in excess of two
thousand five hundred
dollars, the board
may do either of the
following:
(1) Sell
the property at public auction or by sealed
bid to
the highest
bidder. Notice of the time, place, and
manner
of the
sale shall
be published in a newspaper of general
circulation in
the county at least ten days prior to the
sale, and
a typewritten
or printed notice of the time, place, and
manner of
the sale shall
be posted at least ten days before the sale in the
offices of the
county auditor and the board of county
commissioners.
If a board conducts a sale of
property by sealed
bid, the
form of the bid shall be as prescribed by the board, and
each bid
shall contain the name of the person submitting it. Bids
received
shall be opened and tabulated at the time stated in
the
notice.
The property shall be sold to the highest bidder,
except
that the
board may reject all bids and hold another sale,
by
public auction
or sealed bid, in the manner prescribed by this
section.
(2) Donate any motor vehicle that does not exceed four
thousand five hundred
dollars in value to a nonprofit organization
exempt from federal income
taxation pursuant to 26 U.S.C. 501(a)
and (c)(3) for the purpose of meeting
the transportation needs of
participants in the Ohio works first program
established under
Chapter 5107. of the Revised Code and participants in the
prevention, retention, and contingency program established under
Chapter 5108.
of the Revised Code.
(B) When the board of county commissioners finds, by
resolution, that the
county has personal property, including motor
vehicles acquired for the use of
county officers and departments,
and road machinery, equipment, tools, or
supplies, that is
not
needed for public use, is obsolete, or is unfit
for the use
for
which it was acquired, and when the fair market value of the
property to be sold
or donated under this division is, in the
opinion of the
board, two
thousand five hundred dollars or less,
the board may
do either of the following:
(1) Sell the property by
private sale, without advertisement
or public
notification;
(2) Donate the property to an eligible nonprofit
organization
that is located in this state and is exempt from federal income
taxation pursuant to 26
U.S.C. 501(a) and (c)(3). Before donating
any property under this
division, the board shall adopt a
resolution expressing its intent
to make unneeded, obsolete, or
unfit-for-use county personal
property available to these
organizations. The resolution shall
include guidelines and
procedures the board considers necessary to implement a donation
program under this division and
shall indicate whether the county
will conduct the donation program or the board will contract with
a
representative to conduct it. If a representative is known when
the resolution is adopted, the resolution shall provide contact
information such as the representative's name, address, and
telephone number.
The resolution shall include within its procedures a
requirement that any nonprofit organization desiring to obtain
donated property under this division shall submit a written notice
to the board or its representative. The written notice shall
include evidence that the organization is a nonprofit organization
that is located in this state and is
exempt from federal income
taxation pursuant to 26 U.S.C. 501(a)
and (c)(3); a description of
the organization's primary purpose; a
description of the type or
types of property the organization
needs; and the name, address,
and telephone number of a person
designated by the organization's
governing board to receive
donated property and to serve as its
agent.
After adoption of the resolution, the board shall publish, in
a newspaper of general circulation in the county, notice of its
intent to donate unneeded, obsolete, or unfit-for-use county
personal property to eligible nonprofit organizations. The notice
shall include a summary of the information provided in the
resolution and shall be published at least twice. The second and
any subsequent notice shall be published not less than ten nor
more than twenty days after the previous notice. A similar notice
also shall be posted continually in a conspicuous place in the
offices of the county auditor and the board of county
commissioners, and, if the county maintains a web site on the
internet, the notice shall be posted continually at that web site.
The board or its representative shall maintain a list of all
nonprofit organizations that notify the board or its
representative of their desire to obtain donated property under
this division and that the board or its representative determines
to be eligible, in accordance with the requirements set forth in
this section and in
the donation program's guidelines and
procedures, to receive
donated property.
The board or its representatives also shall maintain a list
of all county personal property the board finds to be unneeded,
obsolete, or unfit for use and to be available for donation under
this division. The list shall be posted continually in a
conspicuous location in the offices of the county auditor and the
board of county commissioners, and, if the county maintains a web
site on the internet, the list shall be posted continually at that
web site. An item of property on the list shall be donated to the
eligible nonprofit organization that first declares to the board
or its representative its desire to obtain the item unless the
board previously has established, by resolution, a list of
eligible nonprofit organizations that shall be given priority with
respect to the item's donation. Priority may be given on the
basis
that the purposes of a nonprofit organization have a direct
relationship to specific public purposes of programs provided or
administered by the board. A resolution giving priority to
certain
nonprofit organizations with respect to the donation of an
item of
property shall specify the reasons why the organizations
are given
that priority.
(C) Members of the board of county commissioners shall
consult with the Ohio ethics commission, and comply with the
provisions of Chapters 102. and 2921. of the Revised Code, with
respect to any sale or donation under division (A) or (B) of this
section to a nonprofit organization of which a county
commissioner, any member of the county commissioner's family, or
any business associate of the county commissioner is a trustee,
officer, board member, or employee.
(D) Notwithstanding
anything to the contrary in
division
(A),
(B),
or
(E) of this section and
regardless of the
property's
value, the
board
of county commissioners may sell or
donate
county
personal
property, including motor
vehicles,
to
the
federal
government, the state, or
any political
subdivision of
the
state,
or a county land reutilization corporation without advertisement
or
public
notification.
(E)
Notwithstanding anything to the contrary in division
(A),
(B), or
(G) of this section and regardless of the
property's
value, the board of county commissioners may sell
personal
property, including motor vehicles acquired for the use
of county
officers and departments, and road machinery, equipment,
tools, or
supplies, that is not needed for public use, is
obsolete, or
is
unfit for the use for which it was acquired, by
internet
auction.
The board shall adopt, during each calendar
year, a
resolution
expressing its intent to sell that property by
internet
auction.
The resolution shall include a description of
how the
auctions
will be conducted and shall specify the number of
days
for
bidding
on the property, which shall be no less than
ten days,
including
Saturdays, Sundays, and legal holidays.
The
resolution
shall
indicate whether the county will conduct the
auction or the
board will contract with a representative to
conduct the auction
and shall establish the general terms and
conditions of sale. If
a
representative is known when
the
resolution is adopted, the
resolution shall provide contact
information such as the
representative's name, address, and
telephone
number.
After adoption of the resolution, the board shall
publish, in
a newspaper of general circulation in the
county, notice of
its
intent to sell unneeded, obsolete, or unfit-for-use county
personal
property by internet auction. The notice shall include a
summary
of the information provided in the resolution and shall be
published at least twice. The second and any subsequent notice
shall be published not less than ten nor more than twenty days
after the previous notice. A similar notice also shall be posted
continually throughout the calendar year in a conspicuous place in
the offices of the county auditor and the board of county
commissioners, and, if the county maintains a
web site on
the
internet, the notice shall be posted continually throughout
the
calendar year at that
web site.
When property is to be sold by internet auction, the board or
its representative may establish a minimum price that
will be
accepted for specific items and may establish any other
terms and
conditions for the particular sale, including
requirements for
pick-up or delivery, method of payment, and sales
tax. This type
of information shall be provided on the internet
at the time of
the auction and may be provided before that time
upon request
after the terms and conditions have been determined
by the board
or its representative.
(F) When a county
officer or department head determines
that
county-owned personal
property under the jurisdiction
of the
officer or department head,
including motor vehicles, road
machinery, equipment, tools, or
supplies, is not of immediate
need, the county
officer or
department head may notify the board
of county
commissioners,
and
the board may lease
that
personal
property to any municipal
corporation, township, or other
political subdivision of the
state, or to a county land
reutilization corporation.
The
lease shall require
the
county to
be reimbursed
under terms, conditions, and
fees
established by the
board, or
under
contracts
executed by the
board.
(G) If the board
of county commissioners finds,
by
resolution, that the county
has vehicles, equipment, or
machinery
that is not needed, or is
unfit for public use, and the
board
desires to sell
the
vehicles, equipment, or machinery
to the
person or firm from
which it proposes to purchase other
vehicles,
equipment, or
machinery, the board may offer to sell the
vehicles,
equipment,
or machinery to
that person or firm, and
to have
the
selling
price credited to the person or firm
against the purchase
price
of other vehicles, equipment, or
machinery.
(H) If the board
of county commissioners
advertises for
bids
for the sale of
new vehicles, equipment, or
machinery to the
county, it may
include in the same advertisement
a notice of the
willingness of
the board to accept bids for
the purchase of
county-owned
vehicles, equipment, or machinery
that is
obsolete
or not needed
for public use, and to have the
amount of
those
bids
subtracted
from the selling price of the
other
vehicles,
equipment, or
machinery as a means of determining
the
lowest
responsible
bidder.
(I) If a board of county commissioners determines that
county
personal property is not needed for public use, or is
obsolete or
unfit for the use for which it was acquired, and that
the property
has no value, the board may discard or salvage that
property.
(J) A county engineer, in the engineer's discretion, may
dispose of scrap construction materials on such terms as the
engineer determines reasonable, including disposal without
recovery of costs, if the total value of the materials does not
exceed twenty-five thousand dollars. The engineer shall maintain
records of all dispositions made under this division, including
identification of the origin of the materials, the final
disposition, and copies of all receipts resulting from the
dispositions.
As used in division (I) of this section, "scrap construction
materials" means construction materials that result from a road or
bridge improvement, remain after the improvement is completed, and
are not reusable. Construction material that is metal and that
results from a road or bridge improvement and remains after the
improvement is completed is scrap construction material only if it
cannot be used in any other road or bridge improvement or other
project in its current state.
Sec. 307.64. The board of county commissioners of any
county
may appropriate moneys derived from a tax levied pursuant
to
division (EE) of section 5705.19 of the Revised Code to be
expended by the county for the creation and operation of an
office
or joint office of economic development pursuant to
section 307.07
of the Revised Code, for any economic development
purpose of the
office or joint office, and to otherwise provide
for the
establishment and operation of a program of economic
development.
A board of county commissioners may appropriate funds under this
section to pay expenses of a county land reutilization corporation
organized under Chapter 1724. of the Revised Code if the board
finds that the purposes of the expenses promote economic
development in the county. As used in this section, "economic
development"
means promoting the economic welfare and improving
the economic
opportunities of the people in the county or in the
counties
participating in a joint office of economic development
by
assisting in the establishment or expansion within the county
or
counties of industrial, commercial, or research facilities and
by
creating and preserving job and employment opportunities for
the
people of the county or counties.
Sec. 307.698. The board of county commissioners may spend
moneys from the
general fund for housing purposes, including the
housing purposes of a county land reutilization corporation
organized under Chapter 1724. of the Revised Code.
Sec. 307.78. (A) The board of county commissioners of any
county may make
contributions of moneys, supplies, equipment,
office facilities, and other
personal property or services to any
community improvement corporation
organized pursuant to Chapter
1724. of the Revised Code to defray the expenses
of the
corporation. The community improvement corporation may use the
board's
contributions for any of its functions under Chapter 1724.
of the Revised
Code.
(B) Any moneys contributed by the board for such purposes
shall be drawn from the
general fund of the county not otherwise
appropriated. The board may
anticipate the contributions of money
for such purposes and enter the amount
of such contributions in
its annual statement to the county budget commission
for inclusion
in the budget upon which rates of taxation are based.
(C) The board of county commissioners of any county may
pledge, as security for the repayment of moneys borrowed by a
community improvement corporation under division (A) of section
1724.02 of the Revised Code, revenue appropriated to a county
treasurer under section 321.261 of the Revised Code, subject to
annual appropriation of specific amounts of such revenues, and any
other specified revenue lawfully available for the purposes for
which such a corporation is organized.
Sec. 307.781. (A) As used in this section:
(1) "Current year unpaid taxes" and "current year delinquent
taxes" have the same meanings as in section 321.341 of the Revised
Code.
(2) "Collection year" means the year in which current taxes
are payable under section 323.12 of the Revised Code, including
any extension under section 323.17 of the Revised Code.
(3) "Current unpaid
or
delinquent tax line of credit" means
a line of credit under
which
the county treasurer is authorized
to make one or more draws for the
purpose
of making advance
payments to the taxing authorities of the county in anticipation
of the collection of current year unpaid taxes and current year
delinquent taxes as prescribed by this section.
(B) Upon the written request of the county treasurer, the
board of county commissioners may enter into a current unpaid or
delinquent tax line of credit with a public depository, as defined
in section 135.01 of the Revised Code, for the purpose of making
advance
payment of current year unpaid taxes or current year
delinquent taxes under section
321.341 of the Revised Code in the
current collection year, provided that all of the following
apply:
(1) The board approves the terms and execution and delivery
of the current unpaid or delinquent tax line of credit by majority
vote and the county prosecuting attorney approves its form.
(2) The maximum aggregate available amount under the current
unpaid or delinquent tax line of credit does not exceed ninety per
cent of the amount
of the current year unpaid taxes or current
year delinquent taxes for the current collection year.
(3) The maximum term for repayment of draws on the line of
credit
shall be five years.
(4) Repayment in full of each draw on the line of credit,
plus any accrued and unpaid interest thereon, shall be required to
be made not later than the last day of the term of the line of
credit.
(C) A board of county commissioners may enter into a
new
current unpaid or delinquent tax line of credit for a collection
year if, at that time, there are no unreimbursed draws,
including
any accrued interest on the draws, outstanding from a
prior line
of credit after the termination date thereof.
(D) The general terms of the current unpaid or delinquent tax
line of credit shall be set forth in the resolution of the board
of county commissioners authorizing the execution and delivery of
the line of credit, or a form of the current unpaid or delinquent
tax line of credit and ancillary agreement, if any, providing for
the terms and conditions governing the line of credit shall be
attached as an exhibit to the resolution. Except as otherwise
provided in this section, a resolution authorizing the execution
and delivery of a line of credit may include other provisions
approved by the board in the resolution and the exhibits.
(E) The reimbursement of draws under a current unpaid or
delinquent tax line of credit, together with interest, shall be
secured by a pledge of and security interest in the current year
unpaid or current year delinquent
taxes, or both, and may be
secured by such
other legally available sources as the board in
its discretion
determines in its authorizing resolution. The
board of county
commissioners shall, by resolution, make a pledge
of and grant a
security interest in
the applicable current year
unpaid taxes or current year delinquent taxes
and any other
legally available resources. The current year unpaid taxes or
current year
delinquent taxes and
any other sources
pledged or
subject to a security interest, which
shall be
collectively
referred to in this section as the "pledged
receipts," and
thereafter received by the county treasurer or
otherwise
received, are immediately subject to the pledge and
security
interest without any physical delivery or further act.
The pledge
and security interest are valid, binding, and
enforceable against
all parties having claims of any kind against
the county or the
county treasurer, whether or not such parties
have notice. The
pledge shall create a perfected security interest
for all
purposes of Chapter 1309. of the Revised Code, without the
necessity for separation, delivery, or possession of the pledged
receipts, or for the filing or recording of the authorizing
resolution by which the pledge and security interest are created,
or any certificate, statement, or other related document. The
pledge of receipts and the security interest are effective, and
the money from them may be applied to the purposes for which it is
pledged, without requiring an appropriation.
(F) A current unpaid or delinquent tax line of credit is not
a general obligation of the county and is not subject to Chapter
133. of the Revised Code.
Sec. 307.806. The county microfilming board may enter into
a
contract with the legislative authorities of any municipal
corporation, township, port authority, water or sewer district,
school district, library district, county law library
association,
health district, park district, soil and water
conservation
district, conservancy district, other taxing
district, regional
council established pursuant to Chapter 167.
of the Revised Code,
or otherwise, county land reutilization corporation organized
under Chapter 1724. of the Revised Code, or with the board of
county
commissioners or the microfilming board of any other
county, or
with any other federal or state governmental agency,
and such
authorities may enter into contracts with the county
microfilming
board, to provide microfilming services to any of
them. The
board shall establish a schedule of charges upon which
the cost
of providing such services shall be based. All moneys
collected
by the board for services rendered pursuant to contracts
entered
into under this section shall be deposited in the county
general
fund; however, such moneys may be segregated into a
special fund
in the county treasury until the end of the calendar
year.
County offices may also be charged for such services and the
appropriation so charged and the appropriation of the board so
credited.
Sec. 307.846. The county automatic data processing board
may
enter into a contract with the legislative authorities of any
municipal corporation, township, port authority, water or sewer
district, school district, library district, county law library
association, health district, park district, soil and water
conservation district, conservancy district, other taxing
district, regional council established pursuant to Chapter 167.
of
the Revised Code, county land reutilization corporation organized
under Chapter 1724. of the Revised Code, or otherwise or with the
board of county
commissioners or the automatic data processing
board of any other
county, or with any other federal or state
governmental agency,
and such authorities or entities may enter
into contracts with the county
automatic data processing board, to
provide automatic data
processing services to any of them. The
board shall establish a
schedule of charges upon which the cost of
providing such
services shall be based. All moneys collected by
the board for
services rendered pursuant to contracts entered into
under this
section shall be deposited in the county general fund;
however,
such moneys may be segregated into a special fund in the
county
treasury until the end of the calendar year. County offices
may
also be charged for such services and the appropriation so
charged and the appropriation of the board so credited.
Sec. 319.20. After complying with sections 319.202,
315.251,
and 319.203 of the
Revised Code, and on application and
presentation of title, with
the affidavits required by law, or the
proper order of a court or the county board of revision,
bearing
the last known address of the
grantee, or of any one of
the
grantees named in the title, and a
reference to the volume
and
page of the recording, or other means of identifying the
recording, of the next
preceding recorded
instrument by or
through which the grantor
claims title, the
county auditor shall
transfer any land or town
lot or part
thereof, minerals therein,
or mineral rights thereto,
charged
with taxes on the tax list,
from the name in which it
stands into
the name of the owner, when
rendered necessary by a
conveyance,
partition, devise, descent,
or otherwise. If by reason
of the
conveyance or otherwise, a part
only of a tract or lot,
minerals
therein, or mineral rights
thereto, as charged in the tax
list,
is to be transferred, the
auditor shall determine the tax
value
of the part of a tract or
lot of real estate, minerals
therein,
or mineral rights thereto,
so transferred, and the value
of the
remaining part compared with
the value of the whole.
Whenever a part only of a tract or lot of real estate has
been transferred by the auditor and the tract or lot bears
unpaid
taxes, penalties, interest, or special assessments, the
unpaid
taxes, penalties, interest, or special assessments shall
immediately be apportioned, upon demand or request by the
transferee or remaining owner, in the following manner:
(A) The auditor shall allocate to the part so transferred,
and to the remaining part, amounts of any current or delinquent
taxes, interest, or penalties that have accrued against the
parcel
as a whole, proportionate to their respective values.
(B) The lien of taxes, penalties, interest, and special
assessments, as levied against the original tract, shall extend
to
the part so transferred and the part remaining only to the
extent
of the amounts so allocated to the respective parts.
This section does not change the total amount of taxes,
special assessments, or other charges as originally levied, or
the
total amount of the balance due. The auditor shall certify
such
apportionments to the county treasurer.
Whenever the state acquires an entire parcel or a part only
of a parcel of real property in fee simple, the county auditor,
upon application of the grantor or property owner or the state,
which application shall contain a description of the property as
it appears on the tax list and the date of transfer of ownership,
shall prepare an estimate of the taxes that are a lien on
the
property, but have not been determined, assessed, and levied for
the year in which the property was acquired. The county auditor
shall thereupon apportion the estimated taxes proportionately
between the grantor and the state for the period of the lien year
that each had or shall have had ownership or possession of the
property, whichever is earlier. The county treasurer shall accept
payment from the state for estimated taxes at the time that the
real property is acquired. If the state has paid in full in the
year in which the property is acquired that proportion of the
estimated taxes that the tax commissioner determines are not
subject to remission by the county auditor for such year under
division (D) of section 5713.08 of the Revised Code, the
estimated taxes paid shall be considered the tax liability on the
exempted property for that year.
Section 319.42 of the Revised Code applies to the
apportionment of special assessments.
Complaint against such values as determined by the auditor
or
the allocation of assessments by the certifying authority may
be
filed by the transferee or the remaining owner, and if filed,
proceedings including appeals shall be had in the manner and
within the time provided by sections 5717.01 to 5717.06 and
5715.19 to 5715.22 of the Revised Code, for complaints against
valuation or assessment of real property.
The auditor shall endorse on the deed or other evidences of
title presented to the auditor that the proper transfer of the
real
estate described in the deed has been made in the auditor's
office
or that
it is not entered for taxation, and sign the
auditor's name to
the deed.
The address of the grantee, or any
one of the grantees, set forth
in the deed or other evidences of
title shall be entered by the
auditor on the transfer sheets and
on the general tax list of
real property prepared pursuant to
section 319.28 of the
Revised Code.
Sec. 319.201. Whenever the state or any political
subdivision thereof acquires an easement, right, title, or
interest in a parcel or part of a parcel of real property, either
by deed of purchase or by order of a court or a county board of
revision, upon which parcel of
real property the lien for taxes
has attached under section
323.11 or 5727.06 of the Revised Code,
the state agency or
political subdivision acquiring such real
property shall file
evidence of title, by purchase or by order of
a
court order or a board of revision, with the county
auditor of
the
county in which such property is located. Such
evidence of
title
shall contain a reference to the volume and
page of the
recording
of the next preceding recorded instrument
by or through
which the
grantor or previous property owner
acquired or claims
title. Such
evidence of title shall be
endorsed by the county
auditor as
provided in section 317.22 of
the Revised Code, and
recorded as
other instruments of conveyance
are recorded. Any
evidence of
title to real property that the state or an
agency of
the state
files pursuant to this section shall identify the
agency
of the
state that has the use and benefit of the property
as specified in
section 5301.012 of the Revised Code.
All taxes appearing on the current tax duplicate as owing
on
such transferred parcel or part of such parcel of real property
shall be due and payable as of the date of transfer or
acquisition
of easement, right, or interest, whichever is later.
Whenever said easement, right, or interest has been
acquired
in a parcel or part of a parcel of real property after
the lien
for taxes has attached and the taxes for said tax lien
year have
not been determined, assessed, and levied for that
year, the
county auditor, upon application of the grantee or the
grantor or
property owner, shall make an estimate of the taxes
that will be
assessed and levied against said parcel for the tax
lien year.
If the grantor or property owner has transferred only a
part
of the parcel by easement, right, or interest in or to such
part
of the parcel of real property to the state or a political
subdivision thereof, the county auditor shall apportion the tax
valuation of the parcel of real property proportionately between
the part acquired by the state or the political subdivision and
the residue remaining with the grantor. If such tax valuation of
the residue remaining with the property owner is sufficient to
support the taxes that are a lien or that are due and payable,
the
lien for taxes shall attach to the residue part of the
parcel. If
such apportioned assessed valuation of the part of
the parcel
remaining with the grantor or property owner is not
sufficient to
support the taxes on the parcel that are due and
payable and the
proportionate amount of the estimated taxes that
are a lien but
not determined, assessed, and levied, such taxes
shall immediately
be due and payable; provided, that the grantor
or property owner
shall be liable only for that portion of the
estimated taxes, for
the period of the tax lien year preceding
the transfer or
conveyance of the property to the state or the
political
subdivision.
This section does not change the total amount of taxes,
special assessments, or other charges as originally levied, or
the
total amount of the balance due. The auditor shall certify
such
apportionments to the county treasurer.
Section 319.42 of the Revised Code applies to the
apportionment of special assessments.
Upon presentation of the executed instrument of conveyance
of
an easement or the order of court conveying or granting such
an
easement for highway purposes together with evidence or proof
showing that the proportionate amount of taxes, penalties, and
interest charged against the part of the whole parcel over which
the easement attaches and the proportionate amount of estimated
taxes to be levied and assessed against the part of the parcel
acquired for highway purposes have been paid or provision made
for
the payment thereof, the county auditor shall reduce the tax
valuation of the parcel to reflect the value of the part or
portion used or occupied as a public highway in accordance with
section 5713.04 of the Revised Code.
The lien for taxes shall thereupon be extinguished as to
that
part or portion acquired and used for public highway
purposes.
Any instrument by which real property is acquired pursuant to
this section
shall identify the agency of the state that has the
use and benefit of the
real property as specified in section
5301.012 of the Revised Code.
Sec. 319.30. (A) After receiving from officers and
authorities empowered to determine the rates or amounts of taxes
to be levied for the various purposes authorized by law,
statements of the rates and sums to be levied for the current
year, the county auditor shall proceed to determine the sums to
be
levied upon each tract and lot of real property, adding, except as
provided
under section 319.48 of the Revised Code for tracts and
lots on the real
property tax suspension list, the taxes of any
previous year that have been
omitted or that are
delinquent,
including the penalties and interest thereon, and
upon the amount
of public utility property listed on the general
tax list and
duplicate in the county, in the name of each public
utility, which
shall be assessed equally on all property subject
to such taxes,
and entered in one or more columns, in such manner
and form as the
tax commissioner prescribes. The auditor shall
enter as separate
items any interest required to be so entered
under division (B)(1)
or, (2), or (3) of section 323.121 of the Revised
Code.
(B) If a taxing authority or unit has not certified the
necessary levies to the county auditor by the time prescribed by
section 5705.34 of the Revised Code and an appeal of an action of
the budget commission with respect to the tax rate of that
authority or unit has been initiated under section 5705.341 or
5705.37 of the Revised Code but a final determination has not
been
made, the county auditor, in order to avoid a delay in the
preparation of the tax list and duplicate, may proceed under
division (A) of this section, using in lieu of the rate of tax to
be levied for such authority or unit for any levy that has not
been so certified, the estimated rate certified to the taxing
authority or unit under section 5705.34 of the Revised Code. If
as
a result of the appeal the tax rate certified to the county
auditor is not the same as the estimated rate used to determine
the sums to be levied, the auditor shall proceed in the manner
prescribed by this section and sections 319.301 and 319.302 of
the
Revised Code to determine the correct amount of taxes to be
levied, charged, and payable for the year. If the correct amount
of taxes charged and payable after the determination is complete
is greater than or less than the taxes charged and payable as
shown on the tax list and duplicate, a clerical error shall be
deemed to have occurred in the preparation of the tax list and
duplicate, and the auditor shall proceed in the manner prescribed
by section 319.35 of the Revised Code.
(C) Notwithstanding section 2723.01 of the Revised Code,
when
any taxing district or the county auditor or county
treasurer is
involved in litigation, no court shall, with respect
to such
litigation, enjoin the collection of any taxes on real
property,
except assessments, for the current tax year, on or
after the
fifteenth day of November of that year. Any such
injunction issued
prior to that date shall expire on the
fifteenth day of November
of that year, and the county auditor
and county treasurer shall
proceed to levy and collect taxes for
that year as required by
law, in the following manner:
(1) Each tax that is a subject of the litigation and that
was
approved and authorized by the county budget commission
pursuant
to section 5705.31 of the Revised Code shall be levied
by the
county auditor at the rate approved and authorized by the
budget
commission.
(2) With respect to any other matter that was the subject
of
any order, determination, or certification required by law to
be
made by the tax commissioner, or is the subject of any rule,
opinion, order, or instruction issued by the commissioner
pursuant
to section 5715.28, 5715.29, or 5715.30 of the Revised
Code, the
county auditor shall proceed in accordance with such
authority.
The court shall attempt to decide the litigation prior to
the
first day of May, so that, absent an appeal, the county
auditor
may adjust the amount of taxes to be collected at the
second-half
collection in accordance with the order of the court.
In such a
case the adjustment shall be treated as the correction
of a
clerical error pursuant to section 319.35 of the Revised
Code.
Sec. 319.43. (A) On or before the fifteenth day of February
and on or before the
tenth day of August of each year, the county
auditor shall attend at
his the auditor's
office to make
settlement with the county treasurer and ascertain the amount
of
real property taxes and assessments and public utility property
taxes with
which such treasurer is to stand charged. At each
August settlement the
auditor shall take from the duplicate
previously put into the hands of the
treasurer for collection a
list of all such taxes and assessments as the
treasurer has been
unable to collect, describing in such list the property on
which
the delinquent taxes and assessments are charged as described on
the
duplicate, and note on the list, in a marginal column, the
several reasons
assigned by the treasurer why such taxes and
assessments should not be
collected. Such list shall be signed by
the treasurer, who shall testify to
its correctness, under oath to
be administered by the auditor.
(B) When making a settlement required by this section, if the
county treasurer, under division (A) or (B) of section 321.341 of
the Revised Code, has made advance payments to the several taxing
districts of the current year unpaid taxes or current year
delinquent taxes by means of a current unpaid or delinquent tax
line of credit or by means of any other type of borrowing, the
county auditor
shall not apportion the current year unpaid taxes
or current year delinquent taxes thereafter
collected if the
distribution of the taxes and assessments was
made by means of
such borrowing. The county treasurer shall apply the
current year
unpaid taxes or current year delinquent taxes, as applicable and
upon collection, to repayment or reimbursement of the source
from
which the money to make the advance payments was borrowed. The
county auditor shall not apportion the penalties and interest on
such current year unpaid taxes and current year delinquent taxes
collected thereafter to the
several subdivisions. The county
treasurer shall retain the penalties
and interest in the county
treasury and shall credit the penalties
and interest to the
county land reutilization corporation fund
established under
section 321.263 of the Revised Code
pending appropriation to and
for the benefit of a county land
reutilization corporation
organized under Chapter 1724. of the
Revised Code.
Sec. 319.45. (A) In making the settlement required by
sections
319.43 and 319.44
of the Revised Code, the county auditor
shall
carefully examine the tax
duplicate and ascertain, from the
entries of taxes, interest, and penalty paid
in whole or in part,
and from such other sources of information as are within
the
auditor's reach, the true amount collected by the county
treasurer
on account of
each of the several taxes charged on such duplicate,
the amount remaining in
the hands of the treasurer
payable to each
fund, and
shall give to the treasurer separate
certificates, in
duplicate, of the
separate sums found to have
been collected by
the treasurer.
(B) In making each of those settlements, the county auditor,
except as provided in division (B) of section 319.43 of the
Revised Code, shall
apportion any
delinquent taxes,
penalties,
and interest among the
several taxing districts
in the
same
proportions that the amount
of real and public utility
property
taxes levied by each district
in the preceding tax year
bears to
the amount of
real and public
utility property taxes
levied by
all such districts in the
preceding tax year.
Sec. 319.54. (A) On all moneys collected by the county
treasurer on any tax duplicate of the county, other than estate
tax duplicates, and on all moneys received as advance payments of
personal property and classified property taxes, the county
auditor, on settlement with the treasurer and tax commissioner,
on
or before the date prescribed by law for such settlement or
any
lawful extension of such date, shall be allowed as
compensation
for the county auditor's services the following
percentages:
(1) On the first one hundred thousand dollars, two and
one-half per cent;
(2) On the next two million dollars, eight thousand three
hundred eighteen ten-thousandths of one per cent;
(3) On the next two million dollars, six thousand six
hundred
fifty-five ten-thousandths of one per cent;
(4) On all further sums, one thousand six hundred
sixty-three
ten-thousandths of one per cent.
If any settlement is not made on or before the date
prescribed by law for such settlement or any lawful extension of
such date, the aggregate compensation allowed to the auditor
shall
be reduced one per cent for each day such settlement is
delayed
after the prescribed date. No penalty shall apply if the
auditor
and treasurer grant all requests for advances up to
ninety per
cent of the settlement pursuant to section 321.34 of
the Revised
Code. The compensation allowed in accordance with
this section on
settlements made before the dates prescribed by
law, or the
reduced compensation allowed in accordance with this
section on
settlements made after the date prescribed by law or
any lawful
extension of such date, shall be apportioned ratably
by the
auditor and deducted from the shares or portions of the
revenue
payable to the state as well as to the county, townships,
municipal corporations, and school districts.
(B) For the purpose of reimbursing county auditors for the
expenses associated with the increased number of applications for
reductions in real property taxes under sections 323.152 and
4503.065 of the Revised Code that results from the amendment of
those sections by Am. Sub. H.B. 119 of the 127th general assembly,
on the first day of August of each year there shall be paid from
the state's general revenue fund to the county treasury to the
credit of the real estate assessment fund created by section
325.31 of the Revised Code an amount equal to one per cent of the
total annual amount of property tax relief reimbursement paid to
that county under sections 323.156 and 4503.068 of the Revised
Code for the preceding tax year.
(C) From all moneys collected by the county treasurer on
any
tax duplicate of the county, other than estate tax
duplicates, and
on all moneys received as advance payments of
personal property
and classified property taxes, there shall be
paid into the county
treasury to the credit of the real estate
assessment fund created
by section 325.31 of the Revised Code, an
amount to be determined
by the county auditor, which shall not
exceed the
percentages
prescribed in divisions (C)(1) and (2) of this
section.
(1) For payments made after June 30, 2007, and before
2011,
the following percentages:
(a) On the first five hundred thousand dollars, four per
cent;
(b) On the next five million dollars, two per cent;
(c) On the next five million dollars, one per cent;
(d) On all further sums not exceeding one hundred fifty
million dollars, three-quarters of one per cent;
(e) On amounts exceeding one hundred fifty million
dollars,
five hundred eighty-five thousandths of one
per cent.
(2) For payments made in or after 2011, the following
percentages:
(a) On the first five hundred thousand dollars, four per
cent;
(b) On the next ten million dollars, two per cent;
(c) On amounts exceeding ten million five hundred thousand
dollars, three-fourths of one per cent.
Such compensation shall be apportioned ratably by the
auditor
and deducted from the shares or portions of the revenue
payable to
the state as well as to the county, townships,
municipal
corporations, and school districts.
(D) Each county auditor shall receive four per cent of the
amount of tax collected and paid into the county treasury, on
property omitted and placed by the county auditor on the tax
duplicate.
(E) On all estate tax moneys collected by the county
treasurer, the county auditor, on settlement semiannually with
the
tax commissioner, shall be allowed, as compensation for the
auditor's
services under Chapter 5731. of the Revised Code, the
following
percentages:
(1) Four per cent on the first one hundred thousand
dollars;
(2) One-half of one per cent on all additional sums.
Such percentages shall be computed upon the amount
collected
and reported at each semiannual settlement, and shall
be for the
use of the general fund of the county.
(F) On all cigarette license moneys collected by the
county
treasurer, the county auditor, on settlement semiannually
with the
treasurer, shall be allowed as compensation for the
auditor's
services in the issuing of such licenses one-half of one
per cent
of such moneys, to be apportioned ratably and deducted
from the
shares of the revenue payable to the county and
subdivisions, for
the use of the general fund of the county.
(G) The county auditor shall charge and receive fees as
follows:
(1) For deeds of land sold for taxes to be paid by the
purchaser, five dollars;
(2) For the transfer or entry of land, lot, or part of
lot,
or the transfer or entry
on or after January 1, 2000, of a used
manufactured home or mobile
home as defined in section 5739.0210
of the Revised Code, fifty cents for each
transfer or entry, to be
paid by the person requiring it;
(3) For receiving statements of value and administering
section 319.202 of the Revised Code, one dollar, or ten cents for
each one hundred dollars or fraction of one
hundred dollars,
whichever is greater, of the value of
the real property
transferred or, for sales occurring on or after
January 1, 2000,
the value of the used manufactured home
or used mobile home, as
defined in section
5739.0210 of
the Revised Code, transferred,
except no fee shall
be charged when the
transfer is made:
(a) To or from the United States, this state, or any
instrumentality, agency, or political subdivision of the United
States or this state;
(b) Solely in order to provide or release security for a
debt
or obligation;
(c) To confirm or correct a deed previously executed and
recorded or when a current owner on the general tax list of real
and public utility property and the general duplicate of real and
public utility property is a peace officer, parole officer,
prosecuting attorney, assistant prosecuting attorney,
correctional employee, youth services employee, firefighter, or
EMT and is changing the current owner name listed on the general
tax list of real and public utility property and the
general
duplicate of real and public utility property to
the
initials of
the current owner as prescribed in division (B)(1) of section
319.28 of the Revised Code;
(d) To evidence a gift, in trust or otherwise and whether
revocable or irrevocable, between husband and wife, or parent and
child or the spouse of either;
(e) On sale for delinquent taxes or assessments;
(f) Pursuant to court order, to the extent that such
transfer
is not the result of a sale effected or completed
pursuant to such
order;
(g) Pursuant to a reorganization of corporations or
unincorporated associations or pursuant to the dissolution of a
corporation, to the extent that the corporation conveys the
property to a stockholder as a distribution in kind of the
corporation's assets in exchange for the stockholder's shares in
the dissolved corporation;
(h) By a subsidiary corporation to its parent corporation
for
no consideration, nominal consideration, or in sole
consideration
of the cancellation or surrender of the
subsidiary's stock;
(i) By lease, whether or not it extends to mineral or
mineral
rights, unless the lease is for a term of years renewable
forever;
(j) When the value of the real property or the manufactured
or mobile
home or the value of the interest that
is conveyed does
not exceed one hundred dollars;
(k) Of an occupied residential property, including a
manufactured
or mobile home, being transferred to the builder of a
new residence
or to the dealer of a new manufactured or mobile
home when the former
residence is traded as part of the
consideration for the new residence or
new manufactured or mobile
home;
(l) To a grantee other than a dealer in real property or in
manufactured
or mobile homes, solely for the purpose of, and as a
step in, the prompt
sale of the real property or manufactured or
mobile home to others;
(m) To or from a person when no money or other valuable
and
tangible consideration readily convertible into money is paid
or
to be paid for the real estate or manufactured or mobile home and
the transaction is not a
gift;
(n) Pursuant to division (B) of section 317.22 of the Revised
Code, or
section 2113.61 of the Revised Code, between spouses or
to a
surviving spouse pursuant to section 5302.17 of the Revised
Code
as it existed prior to April 4, 1985, between persons
pursuant to
section 5302.17 or 5302.18 of the Revised Code on or
after April
4, 1985, to a person who is a surviving, survivorship
tenant
pursuant to section 5302.17 of the Revised Code on or after
April
4, 1985, or pursuant to section 5309.45 of the Revised Code;
(o) To a trustee acting on behalf of minor children of the
deceased;
(p) Of an easement or right-of-way when the value of the
interest conveyed does not exceed one thousand dollars;
(q) Of property sold to a surviving spouse pursuant to
section 2106.16 of the Revised Code;
(r) To or from an organization exempt from federal income
taxation under section 501(c)(3) of the "Internal Revenue Code of
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such
transfer is without consideration and is in furtherance of the
charitable or public purposes of such organization;
(s) Among the heirs at law or devisees, including a
surviving
spouse, of a common decedent, when no consideration in
money is
paid or to be paid for the real property or manufactured or mobile
home;
(t) To a trustee of a trust, when the grantor of the trust
has reserved an unlimited power to revoke the trust;
(u) To the grantor of a trust by a trustee of the trust,
when
the transfer is made to the grantor pursuant to the exercise
of
the grantor's power to revoke the trust or to withdraw trust
assets;
(v) To the beneficiaries of a trust if the fee was paid on
the transfer from the grantor of the trust to the trustee or if
the
transfer is made pursuant to trust provisions which became
irrevocable at the
death of the grantor;
(w) To a corporation for incorporation into a sports
facility
constructed pursuant to section 307.696 of the Revised
Code;
(x) Between persons pursuant to section 5302.18 of the
Revised Code;
(y) From a county land reutilization corporation organized
under Chapter 1724. of the Revised Code to a third party.
The auditor shall compute and collect the fee. The auditor
shall maintain a numbered receipt system, as prescribed by the
tax
commissioner, and use such receipt system to provide a
receipt to
each person paying a fee. The auditor shall deposit
the receipts
of the fees on conveyances in the county treasury
daily to the
credit of the general fund of the county, except that fees charged
and received under division (G)(3) of this section for a transfer
of real property to a county land reutilization corporation shall
be credited to the county land reutilization corporation fund
established under section 321.263 of the Revised Code.
The real property transfer fee provided for in division
(G)(3) of this section
shall be applicable to any conveyance of
real
property presented to the auditor on or after January 1,
1968,
regardless of its time of execution or delivery.
The transfer fee for a used manufactured home or used mobile
home shall be
computed by and paid to the county auditor of the
county in which the home is
located immediately prior to the
transfer.
Sec. 321.24. (A) On or before the fifteenth day of
February,
in each year, the county treasurer shall settle with
the
county
auditor for all taxes and assessments that the
treasurer
has
collected on the general duplicate of real and public utility
property at the time of making the settlement. If the county
treasurer has made or will make advance payments to the several
taxing districts of current year unpaid taxes
under section
321.341 of the Revised Code before collecting them,
the county
treasurer shall take the advance payments into account
for
purposes of the settlement with the county auditor under this
division.
(B) On or before the thirtieth day of June, in each year,
the
treasurer shall settle with the auditor for all advance
payments
of general personal and classified property taxes that
the
treasurer has received at the time of making the
settlement.
(C) On or before the tenth day of August, in each year,
the
treasurer shall settle with the auditor for all taxes and
assessments that the treasurer has collected on the general
duplicates of
real and public utility property at the time of
making such
settlement, not included in the preceding February
settlement. If the county treasurer has made or will make advance
payments to the several taxing districts of the current year
delinquent taxes under section 321.341 of the Revised Code before
collecting them, the county treasurer shall take the advance
payments into account for purposes of the settlement with the
county auditor under this division.
(D) On or before the thirty-first day of October, in each
year, the treasurer shall settle with the auditor for all taxes
that the treasurer has collected on the general personal and
classified
property duplicates, and for all advance payments of
general
personal and classified property taxes, not included in
the
preceding June settlement, that the treasurer has received at
the time of
making such settlement.
(E) In the event the time for the payment of taxes is
extended, pursuant to section 323.17 of the Revised Code, the
date
on or before which settlement for the taxes so extended must
be
made, as herein prescribed, shall be deemed to be extended for
a
like period of time. At each such settlement, the auditor
shall
allow to the treasurer, on the moneys received or collected
and
accounted for by the treasurer, the
treasurer's fees, at the
rate
or percentage
allowed by law, at a full settlement of the
treasurer.
(F) Within thirty days after the day of each settlement of
taxes required under divisions (A) and (C) of this section, the
treasurer shall certify to the tax commissioner any adjustments
that have been made to the amount certified previously pursuant
to
section 319.302 of the Revised Code and that the settlement
has
been completed. Upon receipt of such certification, the
commissioner shall provide for payment to the county treasurer
from the general revenue fund of an amount equal to one-half of
the amount certified by the treasurer in the preceding tax year
under section 319.302 of the Revised Code, less one-half of the
amount computed for all taxing districts in that county for the
current fiscal year under section 5703.80 of the Revised Code for
crediting to the property tax administration fund. Such payment
shall be
credited upon receipt to the county's undivided income
tax fund,
and the county auditor shall transfer to the county
general fund
from the amount thereof the total amount of all fees
and charges
which the auditor and treasurer would have been
authorized to
receive had such section not been in effect and that
amount had
been levied and collected as taxes. The county auditor
shall
distribute the amount remaining among the various taxing
districts
in the county as if it had been levied, collected, and
settled as
real property taxes. The amount distributed to each
taxing district shall be reduced by the total of the amounts
computed for the district under section 5703.80 of the Revised
Code, but the reduction shall not exceed the amount that otherwise
would be distributed to the taxing district under this division.
The tax commissioner shall make available to taxing districts such
information as is sufficient for a taxing district to be able to
determine the amount of the reduction in its distribution under
this section.
(G)(1) Within thirty days after the day of the settlement
required in division (D) of this section, the county treasurer
shall
notify the tax commissioner that the settlement has been
completed. Upon receipt of that notification, the commissioner
shall provide for payment to the county treasurer from the
general
revenue fund of an amount equal to the amount certified under
former section
319.311 of the
Revised Code and paid in the state's
fiscal year 2003 multiplied by the percentage specified in
division (G)(2) of this section. The payment
shall be credited
upon receipt to the county's undivided income
tax fund, and the
county auditor shall distribute the amount
thereof among the
various taxing districts of the county as if it
had been levied,
collected, and settled as personal property
taxes. The amount
received by a taxing district under this
division shall be
apportioned among its funds in the same
proportion as the current
year's personal property taxes are
apportioned.
(2) Payments required under division (G)(1) of this section
shall be made at the following percentages of the amount certified
under former section 319.311 of the Revised Code and paid under
division (G)(1) of this section in the state's fiscal year 2003:
(a) In fiscal year 2004, ninety per cent;
(b) In fiscal year 2005, eighty per cent;
(c) In fiscal year 2006, sixty-four per cent;
(d) In fiscal year 2007, forty per cent;
(e) In fiscal year 2008, thirty-two per cent;
(f) In fiscal year 2009, sixteen per cent.
After fiscal year 2009, no payments shall be made under
division (G)(1) of this section.
(H)(1) On or before the fifteenth day of April each
year,
the
county treasurer shall settle with the county auditor for all
manufactured home taxes that the county treasurer has
collected on
the
manufactured home tax duplicate at the time of making the
settlement.
(2) On or before the fifteenth day of September each year,
the
county treasurer shall settle with the county auditor for all
remaining manufactured home taxes that the county
treasurer has
collected on the manufactured home tax duplicate at
the time of
making the settlement.
(3) If the time for payment of such taxes is extended under
section 4503.06 of the Revised Code, the time for making the
settlement as prescribed by divisions (H)(1) and (2) of this
section is extended for a like period of time.
(I) Within thirty days after the day of each settlement of
taxes required under division (H) of this section, the county
treasurer
shall certify to the tax commissioner any adjustments
that have
been made to the amount certified previously pursuant to
section
319.302 of the Revised Code and that the settlement has
been
completed. Upon receipt of such certification, the
commissioner
shall provide for payment to the county treasurer
from the general
revenue fund of an amount equal to one-half of
the amount
certified by the treasurer in the current tax year
under section
319.302 of the Revised Code. Such payment shall be
credited upon
receipt to the county's undivided income tax fund,
and the county
auditor shall transfer to the county general fund
from the amount
thereof the total amount of all fees and charges
that the auditor
and treasurer would have been authorized to
receive had such
section not been in effect and that amount had
been levied and
collected as taxes. The county auditor shall
distribute the
amount remaining among the various taxing districts
in the county
as if it had been levied, collected, and settled as
manufactured
home taxes.
Sec. 321.261. (A) Five per cent of all delinquent real
property, personal property, and manufactured and mobile home
taxes and
assessments collected by the county treasurer shall be
deposited
in the delinquent tax and assessment collection fund,
which shall
be created in the county treasury. Except as
otherwise provided in division (B)(D) of this section, the moneys
in
the fund,
one-half of which shall be appropriated by the board
of
county
commissioners to the treasurer and one-half of which
shall
be
appropriated to the county prosecuting attorney, shall
be used
solely only for the following purposes:
(1) By the county treasurer and the county prosecuting
attorney in connection with the collection of delinquent real
property, personal property, and manufactured and mobile home
taxes and
assessments including proceedings related to foreclosure
of the state's lien for such taxes against such property;
(2) With respect to any portion of the amount appropriated to
the county treasurer for the benefit of the county land
reutilization corporation organized under Chapter 1724. of the
Revised Code, whether by transfer to or other application on
behalf of, the county land reutilization corporation. Upon the
deposit of amounts in the delinquent tax and assessment collection
fund of the county, any amounts allocated at the direction of the
treasurer to the support of the county land reutilization
corporation shall be paid out of such fund to the corporation upon
a warrant of the county auditor.
(B) During the period of time that a county land
reutilization corporation is functioning as such on behalf of a
county, the
board of county commissioners, upon the request of
the county
treasurer, may designate by resolution that an
additional amount,
not exceeding five per cent of all collections
of delinquent real
property, personal property, and manufactured
and mobile home
taxes and assessments, shall be deposited in the
delinquent tax
and assessment collection fund and be available
for appropriation
by the board for the use of the corporation.
Any such amounts so
deposited and appropriated under this
division shall be paid out
of the delinquent tax and assessment
collection fund to the
corporation upon a warrant of the county
auditor.
Annually by the first day of December, the treasurer and
the
prosecuting attorney each shall submit a report to the board
regarding the use of the moneys appropriated to their respective
offices from the delinquent tax and assessment collection fund.
Each report shall specify the amount appropriated to the office
during the current calendar year, an estimate of the amount so
appropriated that will be expended by the end of the year, a
summary of how the amount appropriated has been expended in
connection with delinquent tax collection activities or land
reutilization, and an
estimate of the amount that will be credited
to the fund during
the ensuing calendar year.
(B) The annual report of a county land reutilization
corporation required by section 1724.05 of the Revised Code shall
include information regarding the amount and use of the moneys
that the corporation received from the delinquent tax and
assessment collection fund of the county.
(C) In a county having a population of more than one
hundred
thousand according to the department of development's
2006 census
estimate, if the county treasurer or prosecuting
attorney
determines that the amount appropriated to the office
from the
county's delinquent tax and
assessment collection fund
under
division (A) of this section exceeds the amount required to
be
used as prescribed by that division, the
county treasurer or
prosecuting attorney may expend the excess to assist townships or
municipal
corporations
located in the county as provided in this
division, provided that the combined amount so expended each year
in a county shall not exceed three million dollars.
Upon
application
for the funds by a township or municipal
corporation, the county treasurer and prosecuting attorney may
assist the township or municipal corporation in abating
foreclosed residential nuisances, including
paying the costs
of
securing such
buildings, lot maintenance, and
demolition. At the
prosecuting attorney's
discretion, the prosecuting attorney also
may apply
the funds to costs of
prosecuting
alleged
violations
of criminal and
civil
laws governing real
estate and
related
transactions,
including
fraud and abuse.
Sec. 321.263. A county land reutilization fund shall be
established in the county treasury of each county in which a
county land reutilization corporation has been organized under
Chapter 1724. of the Revised Code and in which the county
treasurer has made advance payments under section 321.341 of the
Revised Code. The county treasurer shall credit all penalties and
interest on the current year unpaid taxes and the current year
delinquent taxes advanced to the fund as provided under section
321.341 of the
Revised Code when the current year unpaid taxes
and current year delinquent taxes are collected.
Any amount in the county land reutilization corporation fund
appropriated by a board of county commissioners shall be paid to
the corporation, upon its written request, by the county treasurer
upon the warrant of the
county auditor. At the end of the year
immediately following the year in which an amount was deposited in
the county land reutilization corporation fund, any balance of
that amount remaining in the fund shall be encumbered for the
repayment of any borrowed money, and interest accrued thereon,
that was used to make an advance payment under section 321.341 of
the Revised Code, and that has not yet been repaid. The balance
remaining in the fund from any amount deposited in the fund shall
be determined as if all amounts deposited into the fund are drawn
from the fund on a first-in, first-out basis. The amount
encumbered shall not exceed the county's aggregate liability for
the borrowed money and interest, and shall be determined as if the
liability were to be discharged on the termination or maturity
date of the instrument under which the money was borrowed. If the
balance is not or will not be reserved for appropriation or
reappropriation to the corporation in a succeeding fiscal year, it
shall be transferred by the county treasurer to the undivided
general tax fund of the county. Such amounts shall be apportioned
and distributed to the appropriate taxing districts in the same
manner as the distribution of delinquent taxes and assessments.
Sec. 321.34. (A)(1) When the local authorities by
resolution
so request, the county auditor shall pay township
fiscal officers,
treasurers of municipal corporations, the
treasurer of
any board
of education, and the treasurer of any
other political
subdivision
or taxing district whose funds derived
from taxes or
other sources
are payable by law to the county
treasurer, any
money that may be
in the county treasury to the
accounts of
the local authorities,
respectively, and lawfully
applicable to the
purpose of the
current fiscal year in which
the request is made.
The auditor and
county treasurer shall retain
any amounts needed
to make
the
payments of obligations of
local political
subdivisions or taxing
districts as are required
by law to be
paid directly by the county
authorities.
(2)(a) For purposes of this section, in addition to the
moneys payable under division (A)(1) of this section, money in
the
county treasury to the account of a board of education that
is to
be included in the settlement required under division (C)
of
section 321.24 of the Revised Code shall be paid to the
treasurer
when the board of education, by resolution, so
requests.
(b)
The money becomes lawfully applicable to the
purposes
of
the fiscal year in which the request is made upon the
adoption
of
the resolution making the request if that resolution
specifies
the
board's intent to use the money for the purposes of
the
fiscal
year in which the request is made.
(B) The auditor, in making
the advance payment, shall
draw
separate warrants for the payments for that part of the
funds
allocated to the general fund of the subdivision and the
part
allocated to service the debt charges of the subdivision.
That
part of the advance payment allocated to the servicing of
debt
charges shall be payable to the officer, board of trustees,
or
commission of the subdivision charged with the payment and
retirement of the bonds and notes of such subdivision, and shall
be used for no other purpose. Any officer, board, or commission
receiving
the advance payment shall return a certificate, in
the
form prescribed by the tax commissioner, to the auditor that
the
funds so advanced and received have been paid into the bond
retirement fund.
(C) Upon the request, in like form, of any board of public
library trustees or board of township park commissioners for
which
a share of the undivided classified property taxes
collected in
the county has been allowed and fixed by the budget
commission,
the auditor may, prior to the first day of April, in
any year, pay
to the treasurer of
the board, from any undivided
tax funds
in the
county treasury, an amount not exceeding
twenty-five per
cent of
the board's share of
the undivided
classified
property taxes; but
the auditor and county treasurer
shall retain
an amount sufficient
to meet all other requests for
payments which
have been made under
this section or can be
reasonably anticipated
prior to such first
day of April. On or
after the first day of
April, all amounts paid
out of undivided
tax funds shall be
reimbursed to the funds from
which they have
been paid and charged
against the share of
the
board of library
trustees or board
of township park commissioners
in the undivided
classified
property tax fund.
(D) The request of a local authority for payment or advance
payment under this section of any money in the county treasury to
the accounts of the local authorities in no way abrogates the
right of a county treasurer to advance payment of current year
unpaid taxes or current year delinquent taxes under section
321.341 of the Revised Code, and to retain the penalties and
interest on those taxes upon their collection as authorized by
that section. Nothing in this section prohibits a county treasurer
from
making an advance payment to a local authority under section
321.341 of the Revised Code, notwithstanding that a local
authority has not requested advance payment by resolution as
otherwise provided in this section.
Sec. 321.341. (A) Within one hundred twenty days after the
last day on which the first installment of current taxes may
be
paid without penalty, the county treasurer, in the treasurer's
sole discretion, may advance the payment of current year unpaid
taxes that are due and payable to any of the taxing
districts,
upon presentation of the warrant by the county auditor.
The
treasurer may make advance payment of the current year unpaid
taxes from one or more of the following:
(1) Collections
of
taxes and assessments
during the
one-hundred-twenty-day period;
(2) A
line of credit established under
section 307.781 or
sections 135.341 and 321.36 of the
Revised Code, or both;
(3) Proceeds from the
issuance of notes under section
133.082
of the Revised Code;
(4) Any other source of funds lawfully available for that
purpose.
(B) Within one hundred twenty days after the last day on
which the second installment of current taxes may be paid
without
penalty, the county treasurer, in the treasurer's sole
discretion, may advance the payment of to any of the taxing
districts, upon presentation of the
warrant by the county
auditor. The treasurer may make advance
payment of the current
year delinquent taxes from one or more of the following:
(1) Collections
of taxes and
assessments during the
one-hundred-twenty-day period;
(2) A line of credit established under
section 307.781 or
section 135.341 and
321.36 of the Revised Code, or both;
(3) Proceeds from the issuance
of notes under
section
133.082 of the Revised Code;
(4) Any other source of funds lawfully available for that
purpose.
(C) All advance payments made under
this section shall be
made in the same manner provided for advance payments under
section 321.34 of the
Revised Code. The county treasurer shall
give notice by electronic or other means to a taxing district any
time an advance payment is made to the district under this
section. Upon the collection of the current year unpaid taxes and
current year delinquent taxes upon which advances were made under
this section from sources other than their collection, the
treasurer shall deposit those current year unpaid taxes and
current year delinquent taxes into a special
account and shall
apply them to the repayment of any moneys borrowed for the purpose
of making those advance payments, including, but not limited to,
delinquent
tax anticipation notes issued under section 133.082 of
the Revised
Code, including the interest thereon; or the
reimbursement of draws under a line of credit and the payment of
the interest due thereon,
that funded the advance payment in
either or both cases. The treasurer shall
be entitled to retain,
upon collection, any penalty and
interest that was or will
be
charged on the current year unpaid taxes
and the current year
delinquent taxes advanced under this section. The
treasurer shall
deposit all such penalties and interest
collected in the
county
land reutilization corporation fund
established under
section
321.26 of the Revised Code. No taxing
district receiving advance
payment under division (A) or (B) of
this section shall be
entitled to receive payment of penalties or
interest when
penalties or interest are
collected by the
treasurer on those
current year unpaid taxes and current year delinquent taxes so
advanced.
(D) As used in the section:
(1) "Current taxes" has the same meaning as in section 323.01
of the Revised Code.
(2) "Current year unpaid taxes" means the aggregate amount of
the first installment of current taxes that remain unpaid after
the last day on which the first installment of such taxes may be
paid without penalty.
(3) "Current year delinquent taxes" means the aggregate
amount of current taxes that remain unpaid after the last day on
which the second installment of such taxes may be paid without
penalty.
Sec. 321.341 321.342. Immediately upon receipt of payment
for any
taxes due under Chapter 5731. of the Revised Code, the
county
treasurer shall notify the taxing authority of the township
or
municipal corporation entitled to share in the proceeds
thereof.
The notice shall identify the estate for which the tax
was paid
and the portion of the estate's total tax credited to
that
subdivision in the undivided estate tax fund. At any time
prior
to a settlement under section 5731.46 of the Revised Code,
the
fiscal officer of a municipal corporation or a township may
request the county auditor to make payment to such subdivision
from the fund of an amount not to exceed seventy-five per cent of
taxes paid into such fund and standing to the credit of the
subdivision, including both taxes with respect to which a final
determination has been made under section 5731.27 of the Revised
Code and taxes subject to review and final determination under
section 5731.26 of the Revised Code. Within five days of the
receipt of such request the auditor shall draw a warrant in such
amount upon such fund, payable to the subdivision.
Sec. 321.36. The county treasurer may enter into a current
unpaid or delinquent tax line of credit as defined in division (G)
of section 135.341 of the Revised Code with the county investment
advisory committee for the purpose of borrowing money from the
county treasury to make advance payment of the current year unpaid
taxes or the current year delinquent taxes, or both, to the
several
taxing districts in
accordance with section 321.341 of
the
Revised Code. The current
unpaid or delinquent tax line of
credit
shall conform to the
requirements of division (G) of
section
135.341 of the Revised
Code, and the county treasurer is
hereby
authorized to do all
things necessary and appropriate for
the
execution and delivery of
the line of credit under that
division.
Sec. 323.121. (A)(1) Except as otherwise provided in
division (A)(2) of this section, if one-half of the current taxes
charged against an entry of real estate together with the full
amount of any delinquent taxes
are not paid on
or before the
thirty-first day of December in that year or on or
before the last
day for payment as extended pursuant to
section 323.17 of the
Revised Code, a penalty of ten per cent
shall be charged against
the unpaid balance of such half of the
current taxes on the
duplicate. If the total amount of all the
taxes is not paid on or
before the twentieth day of June, next
thereafter, or on or before
the last day for payment as
extended pursuant to section 323.17 of
the Revised Code, a like
penalty shall be charged on the balance
of the total amount of
such unpaid current taxes.
(2) After a valid delinquent or omitted tax contract that
includes unpaid current taxes from a first-half collection period
described in section 323.12 of the Revised Code has been entered
into under section 323.31 or 5713.20 of the Revised Code, no ten
per cent penalty shall be charged against such taxes after the
second-half collection period while the delinquent or omitted tax
contract remains in effect. On the day a delinquent or omitted
tax
contract becomes void, the ten per cent penalty shall be
charged
against such taxes and shall equal the amount of penalty
that
would have been charged against unpaid current taxes
outstanding
on the date on which the second-half penalty would
have been
charged thereon under division (A)(1) of this section if
the
contract had not been in effect.
(B)(1) On the first day of the month following the last
day
the second installment of taxes may be paid without penalty,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes
at
the close of the last day such second installment could be
paid
without penalty. The charge shall be for interest that
accrued
during the period that began on the preceding first day
of
December and ended on the last day of the month that included
the
last date such second installment could be paid without
penalty.
The interest shall be computed at the rate per annum
prescribed by
section 5703.47 of the Revised Code and shall be
entered as a
separate item on the tax list and duplicate compiled
under section
319.28 or 5721.011 of the Revised Code, whichever
list and
duplicate are first compiled after the date on which
the interest
is computed and charged. However, for tracts and lots on the
real
property tax suspension list under section 319.48 of the Revised
Code,
the interest shall not be entered on the tax list and
duplicate compiled under
section 319.28 of the Revised Code, but
shall be entered on the first tax list
and duplicate compiled
under section 5721.011 of the Revised Code after the
date on which
the interest is computed and charged.
(2) In a county on behalf of which a county land
reutilization corporation has been organized under Chapter 1724.
of the Revised Code, on the first day of the first month following
the month in which interest otherwise would be charged in
accordance with division (B)(1) of this section, and each
subsequent month, interest shall be charged against and computed
on all delinquent taxes remaining delinquent on the last day of
the preceding
month at a rate of one per cent per month. If
interest is charged under division (B)(2) of this section,
interest shall not be charged under division (B)(1) or (3) of this
section.
(3) On the first day of December, the interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began
on
the first day of the month following the last date prescribed
for
the payment of the second installment of taxes in the current
year
and ended on the immediately preceding last day of November.
The
interest shall be computed at the rate per annum prescribed
by
section 5703.47 of the Revised Code and shall be entered as a
separate item on the tax list and duplicate compiled under
section
319.28 or 5721.011 of the Revised Code, whichever list
and
duplicate are first compiled after the date on which the
interest
is computed and charged. However, for tracts and lots on the real
property tax suspension list under section 319.48 of the Revised
Code, the
interest shall not be entered on the tax list and
duplicate compiled under
section 319.28 of the Revised Code, but
shall be entered on the first tax list
and duplicate compiled
under section 5721.011 of the Revised Code after the
date on which
the interest is computed and charged.
(3)(4) After a valid delinquent tax contract has been
entered
into for
the payment of any delinquent taxes, no interest shall be
charged
against such delinquent taxes while the delinquent
tax
contract remains in
effect in compliance with section 323.31 of
the Revised Code. If
a valid delinquent tax contract becomes
void,
interest
shall be charged
against the delinquent taxes for
the
periods that interest was
not permitted to be charged while
the
delinquent
tax contract was in effect.
The interest shall be
charged on the day the delinquent
tax contract becomes
void and
shall equal the amount of interest that would have been
charged
against the unpaid delinquent taxes outstanding on the
dates on
which interest would have been charged thereon under
divisions
(B)(1) and, (2), and (3) of this section had the
delinquent tax
contract not
been in effect.
(C) If the full amount of the taxes due at either of the
times prescribed by division (A) of this section is paid within
ten days after such time, the county treasurer shall waive the
collection of and the county auditor shall remit one-half of the
penalty provided for in that division for failure to make that
payment by the prescribed time.
(D) The county treasurer shall compile and deliver to the
county
auditor a list of all tax payments the treasurer has
received
as
provided in
division (C) of this section. The list
shall include
any
information required by the auditor for the
remission of the
penalties waived by the treasurer. The taxes so
collected shall
be included in the settlement next succeeding the
settlement then
in process.
Sec. 323.132. If one-half of the current taxes charged
against an
entry of real estate is not paid on or before the
thirty-first
day of December of the year for which they are
charged
or on or before the last day for such payment
as extended
pursuant to section 323.17 of the Revised Code, that amount,
together with
the penalty charged under division (A)(1) of section
323.121 of the Revised Code and all
delinquent taxes or
installment thereof, charged against such
entry may be paid at any
time prior to the date on which tax
bills for the second half
collection are mailed and
delivered, without at the same time
requiring payment of the
second half of such taxes.
If the total amount of such current taxes, delinquent
taxes,
and all installment payments due under section 323.31 of
the
Revised Code are not paid on or before the twentieth day of
June,
next thereafter, or on or before the
last
day for that payment as
extended pursuant to section 323.17 of the
Revised Code, the
balance of the amount of such taxes,
plus all penalties and
interest imposed by section 323.121 of the
Revised Code,
constitutes the delinquent taxes on such entry,
which shall be
placed on the delinquent land list and duplicate
pursuant to
section 5721.011 of the Revised Code and shall be
collected in the
manner prescribed by law, unless the property
against which such
taxes are charged is the subject of an
application for exemption
from taxation pursuant to section
5715.27 of the Revised Code.
A taxpayer may tender, and the treasurer shall accept, the
full amount of delinquent taxes charged against an entry of real
estate without having to tender at the same time the payment of
any current taxes that are due and payable.
A county treasurer
may
accept partial payments of
taxes. Any
overpayment shall be refunded by the treasurer in the manner most
convenient to the treasurer. When the amount tendered and
accepted
is less than the amount due, the unpaid balance shall be
treated
as other unpaid taxes, and, except when the unpaid amount
is the
penalty or interest and charges on the unpaid taxes, the treasurer
shall notify the taxpayer of such
deficiency.
If the taxpayer files with the payment of taxes a copy of an
application to the tax commissioner for remission of penalty, or
the
payment is received within ten days after the last day the
taxes may be
paid without penalty, the county treasurer shall
accept a partial
payment in which the only unpaid amount is the
penalty for late
payment.
If, at any time, and having been provided such
documentation
as may be found acceptable by the county
treasurer, the county
treasurer determines that due to a clerical error, a taxpayer has
overpaid either the first one-half or second one-half payment of
current taxes as charged on the tax list and duplicate, the
treasurer may refund the amount of the overpayment to the
taxpayer
in the manner most convenient to the treasurer.
Sec. 323.15. The county treasurer may accept
payment of less
than the full amount of
taxes charged and payable for all purposes
on real estate at the
times provided by sections 323.12 and 323.17
of the Revised Code in such
amounts as the county treasurer
considers reasonable.
Except as otherwise provided by sections
323.133, 323.31, and 5715.19 of the
Revised Code, and when the
collection of a particular
tax
is legally
enjoined, interest and
penalties shall accrue on the unpaid
amount as prescribed by
section 323.121 of the Revised Code. A person claiming to be the
owner of an undivided
interest in any real estate may present to
the county auditor the
recorded evidence of the existence and
fractional extent of such
interest; and the auditor may note the
existence and extent of
such interest, as ascertained by the
auditor, on the margin
of the tax
list in the name of such person
and give a certificate of the
interest to the county treasurer,
who shall enter it on the
margin of the tax duplicate. Any person
claiming to be entitled
to or in any way interested in such
interest may pay, and the
treasurer may receive that proportion of
the full amount of the
taxes charged and payable for all purposes
on the real estate
affected, which is represented by the fraction
expressing the
extent of such interest. The payment so made and
received shall
be entered on the duplicate, shall be credited by
the treasurer
at the time of the next succeeding settlement of
real estate
taxes, and shall have the effect of relieving the
undivided
interest in such real estate, so entered on the margin
of the tax
list and duplicate, from the lien of the taxes charged
on such
duplicate against the real estate. Thereafter, in making
up the
tax list and duplicate, the auditor shall enter such
interest and
the proportional value of it separately from the
other interests
in such land, and shall adjust the value of the
latter
accordingly.
Sec. 323.25. When taxes charged against an entry on the
tax
duplicate, or any part of those taxes, are not paid within
sixty
days after delivery of the delinquent land duplicate to the
county
treasurer as prescribed by section 5721.011 of the Revised
Code,
the county treasurer shall enforce the lien for the
taxes by
civil action in the treasurer's official capacity as
treasurer,
for the sale of such
premises in the same way mortgage
liens are
enforced or for the transfer of such premises to an
electing
subdivision pursuant to section 323.28 of the Revised
Code, in
the court of common pleas of the county, in a municipal court with
jurisdiction, or in the county board of revision with jurisdiction
pursuant to section 323.66 of the Revised Code.
After the civil
action has been instituted, but before the filing of an entry of
confirmation of sale or transfer pursuant to the action expiration
of the applicable redemption period, any
person entitled to
redeem the land may do so by tendering to the
county treasurer an
amount sufficient, as determined by the court
or board of
revision, to pay the taxes, assessments, penalties,
interest, and
charges then due and unpaid, and the costs incurred
in the civil
action, and by demonstrating that the property is in
compliance
with all applicable zoning regulations, land use
restrictions,
and building, health, and safety codes.
If the delinquent land duplicate lists minerals or rights to
minerals
listed pursuant to sections 5713.04, 5713.05, and 5713.06
of the
Revised Code,
the county treasurer may enforce the lien for
taxes against such minerals or
rights to minerals by civil action,
in the treasurer's official capacity as
treasurer, in the manner
prescribed by this section, or proceed as provided
under section
5721.46 of the
Revised Code.
If service by publication is
necessary, such publication
shall be made once a week for three
consecutive weeks instead of
as provided by the Rules of Civil
Procedure, and the service shall
be complete at the expiration of
three weeks after the date of the
first publication. If the
prosecuting attorney determines that
service upon a defendant may
be obtained ultimately only by
publication, the prosecuting
attorney may cause service
to be made
simultaneously by certified mail, return receipt
requested,
ordinary
mail, and publication. The county treasurer
shall not
enforce the lien for taxes against real property to which any
of
the following applies:
(A) The real property is the
subject of an application for
exemption from taxation under
section 5715.27 of the Revised Code
and does not appear on
the delinquent land duplicate;
(B) The real property is the subject of a valid
delinquent
tax contract under
section 323.31 of the Revised Code for which
the county treasurer has not made
certification
to the county
auditor that the delinquent tax
contract
has become void in
accordance with
that section;
(C) A tax certificate respecting that property has been sold
under section 5721.32 or 5721.33 of the Revised Code; provided,
however, that
nothing in
this division shall prohibit the
county
treasurer or the county prosecuting attorney from enforcing the
lien of
the state and its political subdivisions for taxes against
a certificate
parcel with respect to any or all of such taxes that
at the time of
enforcement of such lien are not the subject of a
tax certificate.
Upon application of the plaintiff, the court shall advance
such cause on the docket, so that it may be first heard.
Sec. 323.26. Having made the proper parties in a suit under
section 323.25 of
the Revised Code, it shall be sufficient for the
county treasurer to allege in
his the treasurer's petition that
the taxes are charged on the
tax
duplicate against lands,
lots, or
parcels thereof, the amount of the taxes, and that the taxes are
unpaid, and he the treasurer shall not be required to set forth
in
the petition any other or
further special matter relating to such
taxes. A certified copy of the entry
on the tax duplicate shall be
prima-facie evidence of such allegations and the
validity of the
taxes. In the petition, the county treasurer may invoke the
alternative redemption period provided under section 323.78 of
the Revised Code. Notwithstanding the provisions for sale of
property foreclosed under Chapters 323. and 5721. of the Revised
Code, if the treasurer's petition invokes the alternative
redemption
period, upon
the expiration of the alternative
redemption period, title to the
parcels may be transferred by
deed to a municipal corporation,
county, township, school
district, or a county
land reutilization corporation
organized
under Chapter 1724. of
the Revised Code in accordance
with
section 323.78 of the Revised
Code.
Sec. 323.28. (A) A finding shall be entered in a
proceeding
under section 323.25 of the Revised Code for taxes,
assessments,
penalties, interest, and charges due and payable at
the time the
deed of real property sold or transferred under this section is
transferred to the purchaser or transferee, plus the cost of the
proceeding.
For purposes of determining such amount, the county
treasurer may
estimate the amount of taxes, assessments, interest,
penalties, charges, and costs that
will be payable at the time the
deed of
the
property is transferred to the purchaser or
transferee.
The court of common pleas, a municipal court with
jurisdiction, or the county board of revision with jurisdiction
pursuant to section 323.66 of the Revised Code shall order such
premises to be transferred pursuant to division (E) of this
section or shall order such premises to be
sold for payment of the
finding, but for not less than either of
the following, unless the
county treasurer applies for an
appraisal:
(1) The total amount of such finding;
(2) The fair market value of the premises, as determined
by
the county auditor, plus the cost of the proceeding.
If the county treasurer applies for an appraisal, the
premises shall be appraised in the manner provided by section
2329.17 of the Revised Code, and shall be sold for at least
two-thirds of the appraised value.
Notwithstanding the minimum sales price provisions of
divisions (A)(1) and (2)
of this section to the contrary, a parcel
sold pursuant to this section shall
not be sold for less than the
amount described in division (A)(1) of this
section if the highest
bidder is the owner of record of the parcel immediately
prior to
the judgment of foreclosure or a member of the following class of
parties connected to that owner: a member of that owner's
immediate family, a
person with a power of attorney appointed by
that owner who subsequently
transfers the parcel to the owner, a
sole proprietorship owned by that owner
or a member of the
owner's immediate family, or partnership,
trust, business trust,
corporation, or association in which the owner or a member of
the
owner's immediate
family owns or controls directly or
indirectly
more than fifty per cent. If a
parcel sells for less
than the
amount described in division (A)(1) of this
section, the
officer
conducting the sale shall require the buyer to complete
an
affidavit stating that the buyer is not the owner of record
immediately
prior to the judgment of foreclosure or a member of
the specified class of
parties connected to that owner, and the
affidavit shall become part of the
court records of the
proceeding. If the county auditor discovers within three
years
after the date of the sale that a parcel was sold to that owner or
a
member of the specified class of parties connected to that owner
for a price
less than the amount so described, and if the parcel
is still owned by that
owner or a member of the specified class of
parties connected to that owner,
the auditor within thirty days
after such discovery shall add the difference
between that amount
and the sale price to the amount of taxes that then stand
charged
against the parcel and is payable at the next succeeding date for
payment of real property taxes. As used in this paragraph,
"immediate family"
means a spouse who resides in the same
household and children.
(B) From the proceeds of the sale the costs shall be first
paid, next the amount found due for taxes, then the amount of any
taxes accruing after the entry of the finding and before the deed
of the property is transferred to the purchaser following the
sale, all of which taxes shall be deemed satisfied, though the
amount applicable to them is deficient, and any balance shall be
distributed according to section 5721.20 of the Revised Code. No
statute of limitations shall apply to such action. Upon sale,
all
liens for taxes due at the time the deed of the property is
transferred to the purchaser following the sale, and liens
subordinate to liens for taxes, shall be deemed satisfied and
discharged unless otherwise provided by the order of sale.
(C) If the county treasurer's estimate of the amount of
the
finding under division (A) of this section exceeds the amount
of
taxes, assessments, interest, penalties, and costs actually
payable
when the deed is transferred to the purchaser, the officer
who
conducted the sale shall refund to the purchaser the
difference
between the estimate and the amount actually payable.
If the
amount of taxes, assessments, interest, penalties, and
costs actually
payable when the deed is transferred to the
purchaser exceeds the
county treasurer's estimate, the officer
shall certify the amount
of the excess to the treasurer, who shall
enter that amount on
the real and public utility property tax
duplicate opposite the
property; the amount of the excess shall be
payable at the next
succeeding date prescribed for payment of
taxes in section 323.12
of the Revised Code, and shall not be
deemed satisfied and discharged pursuant to division (B) of this
section.
(D) Premises ordered to be sold under this section but
remaining unsold for want of bidders after being offered for sale
on two separate occasions, not less than two weeks apart, shall
be
forfeited to the state or to a political subdivision, school
district, or county land reutilization corporation pursuant to
section 5723.01 of the Revised Code, and shall be disposed of
pursuant to Chapter
5723. of the Revised Code.
(E) Notwithstanding section 5722.03 of the Revised Code, if
the complaint alleges that the property is delinquent vacant land
as defined in section 5721.01 of the Revised Code, abandoned lands
as defined in section 323.65 of the Revised Code, or lands
described in division (E) of section 5722.01 of the Revised Code,
and the value of the taxes, assessments, penalties, interest, and
all other charges and costs of the action exceed the auditor's
fair market value of the parcel, then the court or board of
revision having jurisdiction over the matter on motion of the
plaintiff, or on the court's or board's own motion, shall, upon
any adjudication of foreclosure, order, without appraisal and
without sale, the fee simple title of the property to be
transferred to and vested in an electing subdivision as defined in
division (A) of section 5722.01 of the Revised Code. For purposes
of determining whether the taxes, assessments, penalties,
interest,
and all other charges and costs of the action exceed
the actual
fair market value of the parcel, the auditor's most
current
valuation shall be rebuttably presumed to be, and
constitute prima-facie evidence of, the fair market value of the
parcel. In such
case, the filing for journalization of a decree
of foreclosure
ordering that direct transfer without appraisal or
sale shall
constitute confirmation of the transfer and thereby
terminate any
further statutory or common law right of
redemption.
(F) Whenever the officer charged to conduct the sale offers
any parcel for sale, the officer first shall read aloud a complete
legal description of the parcel, or in the alternative, may read
aloud only a summary description and a parcel number if the county
has adopted a permanent parcel number system and if the
advertising notice published prior to the sale includes a complete
legal description or indicates where the complete legal
description may be obtained.
Sec. 323.31. (A)(1) A person who owns agricultural real
property or
owns and occupies residential
real property or a
manufactured or mobile home that does
not have an outstanding tax
lien certificate or judgment of foreclosure
against it, and a
person who is a vendee of such property under a purchase
agreement
or land contract and who occupies the property, shall have at
least
one opportunity to pay any delinquent or unpaid current
taxes, or both, charged against
the property by entering into
a
written
delinquent tax contract with the county
treasurer in
a
form
prescribed or approved by the tax commissioner.
Subsequent
opportunities to enter into a delinquent tax contract shall be
at
the county treasurer's sole discretion.
(2) The treasurer may
enter into a delinquent tax contract in
accordance with division (A) of this section with
an owner or
vendee
of real property, other than residential real
property or a
manufactured or
mobile home that is occupied by the
owner, and
other than
agricultural real property.
(3) The delinquent tax contract described in division (A) of
this section
may be entered into at any time
prior to the
commencement an adjudication of
foreclosure pursuant to
proceedings by the
county
treasurer and the county prosecuting
attorney
pursuant to section
323.25 or 323.65 to 323.79 of the
Revised Code or by the county prosecuting
attorney
pursuant to
section 5721.18 of the Revised Code, the
commencement
adjudication
of foreclosure pursuant to proceedings by a private attorney
pursuant to
section 5721.37 of the Revised Code, the
commencement
of
foreclosure and forfeiture proceedings pursuant
to section
5721.14
of the Revised Code, or the commencement of
collection
proceedings
pursuant to division (H) of section 4503.06
of the
Revised Code by
the filing of a civil action as provided in that
division. A
duplicate copy of each
delinquent tax contract shall
be filed with
the
county auditor, who
shall attach the copy to the
delinquent
land tax certificate,
delinquent vacant land tax
certificate, or
the delinquent manufactured home
tax list, or who
shall enter an
asterisk in the margin next to the entry for the
tract or lot on
the master list of delinquent tracts, master list
of
delinquent
vacant tracts, or next to the entry for the home on
the delinquent
manufactured home tax list, prior to filing it with
the
prosecuting
attorney
under section 5721.13 of the Revised
Code,
or, in the case of the
delinquent manufactured home tax
list,
prior to
delivering it to the county
treasurer under
division
(H)(2)
of section 4503.06 of the Revised Code. If the
delinquent
tax contract is entered into after the certificate or
the
master
list has been
filed with the prosecuting attorney, the
treasurer
shall file the
duplicate copy with the prosecuting
attorney.
(4) A delinquent tax contract entered into under
division
(A) of this section
shall
provide for the payment of any
delinquent or unpaid current
taxes, or both, in
installments over
a period not to exceed five years after
the date of the first
payment made
under the contract;
however, a
person entering into a
delinquent tax contract who owns and
occupies residential real
property
may request, and the treasurer
shall allow, a
delinquent
tax contract providing for
payment in
installments over a period
of no fewer than two years
after the
date of the first payment
made
under the contract.
(5) For each delinquent tax contract entered into under
division (A) of this section, the county
treasurer shall
determine
and shall specify in the
delinquent tax contract the
number of
installments, the amount of each
installment, and
the
schedule for
payment of the installments.
The Except as otherwise provided for
taxes, penalties, and interest under division (B) of section
319.43
of the Revised Code, the part of each
installment payment
representing taxes and penalties and interest
thereon shall be
apportioned among the
several taxing districts in
the
same
proportion that the amount of taxes levied by each
district
against the
entry in the preceding tax year bears to the
taxes
levied by all such
districts against the entry in the
preceding
tax year. The part of each
payment representing
assessments and
other charges shall be credited to those
items in
the order in
which they became due. Each payment made to a taxing
district
shall be apportioned among the taxing district's several
funds for
which taxes
or assessments have been
levied.
(6) When an installment payment is not received by the
treasurer
when due under a delinquent tax contract entered into
under division (A) of this section or any current taxes
or
special
assessments charged against the
property become unpaid,
the
delinquent tax contract becomes void unless
the treasurer
permits
a new delinquent tax contract
to
be entered into; if
the
treasurer
does not permit a new delinquent tax
contract
to be
entered
into,
the treasurer shall certify to the auditor that
the
delinquent tax
contract has become void.
(7) Upon receipt of certification described in division
(A)(6) of this section, the auditor shall
destroy the duplicate
copy of the voided delinquent
tax contract.
If such copy
has been
filed with the prosecuting attorney, the
auditor immediately
shall
deliver the certification to the
prosecuting attorney, who
shall
attach it to the appropriate
certificate and the duplicate
copy of
the voided delinquent tax
contract or strike
through the asterisk
entered in the margin of
the master list next to the entry for
the
tract or lot that is the
subject of the voided
delinquent tax
contract. The prosecuting
attorney then shall institute
a
proceeding to
foreclose the lien
of the state in accordance with
section 323.25, sections 323.65 to 323.79,
or section 5721.18 of
the
Revised Code
or, in the case of delinquent
vacant land, a
foreclosure
proceeding in
accordance with section 323.25,
sections 323.65 to 323.79, or section
5721.18 of the Revised Code,
or
a foreclosure and forfeiture
proceeding in accordance with
section 5721.14 of the Revised Code.
In the case of a manufactured
or
mobile home, the county treasurer
shall cause a civil action to
be brought as
provided under
division (H) of section 4503.06 of
the Revised Code.
(B) If there is an outstanding tax certificate
respecting a
delinquent parcel under
section 5721.32 or 5721.33 of the Revised
Code, a written
delinquent tax contract may not
be entered into
under this section. To redeem a tax certificate in
installments,
the owner or other person seeking to redeem the
tax certificate
shall enter into a redemption payment plan under
division (C) of
section
5721.38 of the Revised Code.
(C) As used in this section, "unpaid current taxes" means
any
current taxes charged on the general tax list and duplicate of
real and public utility property or the manufactured home tax list
and duplicate that remain unpaid after the last day prescribed for
payment of the first installment of such taxes without penalty,
and
any penalties associated with such taxes.
Sec. 323.47. (A) If land held by tenants in common is sold
upon
proceedings in partition, or taken by the election of any of
the
parties to such proceedings, or real estate is sold by
administrators, executors, guardians, or
trustees, the
court
shall order that the taxes, penalties, and
assessments then
due
and payable, and interest on those
taxes, penalties, and
assessments, that are
or will be a lien
on
such land or real
estate at the time the
deed is transferred
following the sale, be
discharged out of the
proceeds of such sale
or election. For
purposes of determining
such amount,
the county
treasurer shall
estimate the amount of
taxes,
assessments,
interest, and
penalties that will be payable
at the
time the deed
of the
property is transferred to the
purchaser. If
the county
treasurer's estimate exceeds the amount
of taxes,
assessments,
interest, and penalties actually payable
when the
deed is
transferred to the purchaser, the officer who
conducted
the sale
shall refund to the purchaser the difference
between the
estimate
and the amount actually payable. If the
amount of taxes,
assessments, interest, and penalties actually
payable when the
deed is transferred to the purchaser exceeds the
county
treasurer's estimate, the officer shall certify the amount
of the
excess to the treasurer, who shall enter that amount on
the real
and public utility property tax duplicate opposite the
property;
the amount of the excess shall be payable at the next
succeeding
date prescribed for payment of taxes in section 323.12
of the
Revised Code.
(B)(1) If real estate is sold at judicial sale, the court
shall
order that the total of the following amounts shall be
discharged out of the proceeds of the sale but only to the extent
of such proceeds:
(a) Taxes and assessments the lien for which attaches before
the confirmation of sale but that are not yet determined,
assessed, and levied for the year in which confirmation occurs,
apportioned pro rata to the part of that year that precedes
confirmation, and any penalties and interest on those taxes and
assessments;
(b) All other taxes, assessments, penalties, and interest the
lien for which attached for a prior tax year but that have not
been paid on or before the date of confirmation.
(2) Upon the request of the officer who conducted the sale,
the county treasurer shall estimate the amount in division
(B)(1)(a) of this section. If the county treasurer's estimate
exceeds that amount, the officer who conducted the sale shall
refund to the purchaser the difference between the estimate and
the actual amount. If the actual amount
exceeds the county
treasurer's estimate, the officer shall certify the amount of the
excess to the treasurer, who shall enter that amount on the real
and public utility property tax duplicate opposite the property;
the amount of the excess shall be payable at the next succeeding
date prescribed for payment of taxes in section 323.12 of the
Revised Code.
Sec. 323.49. (A) In addition to all other means provided
by
law for collecting taxes and assessments charged upon real
estate
specifically as such and penalties and interest charged on
any tax
list and duplicate or delinquent land list in any county
against
any entry of real estate, the county treasurer at any
time after
any installment of such taxes and assessments has been
delinquent
for more than six months and remains due and unpaid
shall apply by
petition to the court of common pleas to be
appointed receiver ex
officio of the rents, issues, and income of
the real property
against which such taxes and assessments are
charged, for the
purpose of satisfying out of such rents, issues,
and income the
taxes and assessments upon such real property,
together with the
penalties, interest, and costs charged or
thereafter becoming
chargeable on any tax list and duplicate, or
otherwise collectible
in respect thereof, and such costs and
expenses of the
receivership as are allowed by the court.
(B) If the proper parties are before the court, it shall
be
sufficient for the treasurer to allege in such petition the
description of such real property that appears on the tax list
and
duplicate, that the money appearing to be due and unpaid by
the
tax list and duplicate or by the delinquent land list has
been due
and unpaid for more than six months, and that the
treasurer
believes that collection thereof can be made by applying the
rents, issues, and income of such real property thereto, without
setting forth in the petition any other or special matter
relating
thereto. The prayer of the petition shall be that the
court make
an order that the rents, issues, and income of such
real property
be applied to the payment of the amount set forth
in the petition,
and if a penalty is otherwise chargeable by law
on all or any part
of such amount, to the payment of such penalty
to the date of
final entry in such action, and that the plaintiff
be appointed
receiver ex officio of such rents, issues, and
income for that
purpose.
(C) In such proceedings the treasurer may join in one
action
any number of lots or lands, but the decree and any orders
shall
be rendered separately, and any proceedings may be severed
in the
decision of the court for the purpose of trial or appeal,
where an
appeal is allowed, and the court shall make such order
for payment
of costs as it deems equitable.
(D) The tax duplicate or the delinquent land tax
certificate
or master list of delinquent tracts filed by the
auditor with the
prosecuting attorney shall be prima-facie
evidence on the trial of
such action of the amount and validity
of the taxes, assessments,
and charges appearing due and unpaid
thereon and of the nonpayment
thereof. The petition of the
treasurer shall be verified and shall
be prima-facie evidence of
all other facts therein stated.
(E) This section does not apply to any of the following:
(1) Real property entirely used and occupied in good faith
by
the owner thereof as a private residence;
(2) The collection of delinquent taxes and assessments
charged against real property, the payment of which is subject to
a delinquent tax contract entered into pursuant
to
section 323.31
of the
Revised Code, so long as the delinquent tax contract
remains in effect;
(3) The collection of delinquent taxes charged against
real
property that is the subject of an application for exemption
from
taxation pursuant to section 5715.27 of the Revised Code.
(F) A county treasurer appointed under this section as
receiver ex officio of the rents, issues, and income of the real
property against which the delinquent taxes, assessments,
penalties, interest, and charges are charged, with the consent of
the court, may enter into a written agreement with a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code for the corporation, acting as the treasurer's agent,
to exercise all powers granted to the treasurer under this section
and the order of appointment as receiver ex officio.
Sec. 323.50. In proceedings brought under section 323.49
of
the Revised Code, a finding shall be entered of the amount of
taxes and assessments found due and unpaid, of the penalty,
interest, costs, and charges, and of the probable annual amount
of
the rents, issues, and income of such real property, together
with
the probable costs and expenses of the receivership. If
such real
property is used in whole or in part by the owner
thereof for
manufacturing, mercantile, industrial, commercial, or
other
business purposes, the court of common pleas shall find the
annual
rental value thereof, which shall be considered as rents,
issues,
and income of such real property for the purposes of this
section.
If the court finds that the amount due and unpaid,
together with
penalty, interest, costs, and other charges, and
the costs and
expenses of the receivership applied for can be so
collected, the
court shall order the same to be satisfied out of
the rents,
issues, and income of such property and, shall appoint the
county
treasurer receiver ex officio thereof, and may consent to the
agency of a county land reutilization corporation if requested by
the treasurer in a petition filed under division (F) of section
323.49 of the Revised Code; provided that if
the court finds that
the aggregate probable annual amount of the
rents, issues, and
income of such real property joined in any one
such action is less
than two thousand dollars, it shall be
conclusively presumed that
the amount due and unpaid, together
with penalty, interest, costs,
and other charges, cannot be
collected, and in such event no such
order shall be made and the
proceedings shall be dismissed, but
the court in such event shall
adjudge the costs of the proceedings
against the defendant unless
it is found that the action was
improvidently filed, in which
event the costs may be adjudged
against the treasurer, and the
treasurer shall pay the same from
an appropriation made for such
purposes by the board of county
commissioners. Such receiver
or the receiver's agent shall not be
required to give bond other than his the treasurer's
official
bond.
Upon application of any proper party, the court shall,
after a
full hearing, order the receiver or the receiver's agent
to pay out of the rents, issues,
and income collected by him the
receiver or the receiver's agent from such property such
expenses
in
connection with the maintenance and operation of the property
as
the court finds necessary to secure the greatest income from
such
property, and shall from such rents, issues, and income order
the
payment of premiums for fire, windstorm, and public liability
insurance. If the real property is used in whole or in part by
the
owner thereof for manufacturing, mercantile, industrial,
commercial, or other business purposes, the court shall order
such
owner to pay to the receiver or the receiver's agent in equal
monthly installments,
in
advance, the annual rental value of such
real property, as
found
by the court, until the amount for the
satisfaction of
which such
appointment was made, together with
costs and expenses
of the
receivership have been paid in full. If
any such
installment of
rent is not paid when due, such order
shall have
the effect of a
writ authorizing the receiver or the
receiver's agent summarily to
evict
such owner from such real
property and to exclude such owner
from
the use and occupation
thereof until such order is complied
with.
Whenever the amount
for the satisfaction of which such
appointment has been made, has
been fully satisfied out of the
rents, issues, and income
collected by the receiver or the
receiver's agent from such
property, and the discharge of the
receiver or the receiver's
agent has been decreed by
the court,
the proceedings shall be
dismissed, and the owner or
any person
interested in the real
property may upon presentation
of a
certified copy of the final
decree of the court to the
treasurer
receive receipted tax bills
for the payment of the
taxes so
satisfied.
Sec. 323.65. As used in sections 323.65 to 323.78 323.79 of
the Revised Code:
(A) "Abandoned land" means delinquent lands or delinquent
vacant lands, including any improvements on the lands, that are
unoccupied and that first appeared on the abandoned land list
compiled under division (C) of section 323.67 of the Revised Code,
or the delinquent tax list or delinquent vacant land tax list
compiled under section 5721.03 of the Revised Code, at whichever
of the following times is applicable:
(1) In the case of lands other than agricultural lands, at
any time after the county auditor makes the certification of the
delinquent land list under section 5721.011 of the Revised Code;
(2) In the case of agricultural lands, at any time after two
years after the county auditor makes the certification of the
delinquent land list under section 5721.011 of the Revised Code.
(B) "Agricultural land" means lands on the agricultural land
tax list maintained under section 5713.33 of the Revised Code.
(C) "Clerk of court" means the clerk of the court of common
pleas of the county in which specified abandoned land is located.
(D) "Delinquent lands" has the same meaning as in section
5721.01 of the Revised Code.
(E) "Delinquent vacant lands" means all lands that are
delinquent lands and that are unimproved by any structure.
(F) "Impositions" means delinquent taxes, assessments,
penalties, interest, costs, reasonable attorney's fees of a
certificate holder, applicable and permissible costs of the
prosecuting attorney of a county, and other permissible charges
against abandoned land.
(G)(1) "Unoccupied," with respect to a parcel of abandoned
land, means any of the following:
(a) No building, structure, land, or other improvement that
is subject to taxation and that is located on the parcel is
physically inhabited as a dwelling;
(b) No trade or business is actively being conducted on the
parcel by the owner, a tenant, or another party occupying the
parcel pursuant to a lease or other legal authority, or in a
building, structure, or other improvement that is subject to
taxation and that is located on the parcel;
(c) The parcel is uninhabited and there are no signs that it
is undergoing a change in tenancy and remains legally habitable,
or that it is undergoing improvements, as indicated by an
application for a building permit or other facts indicating that
the parcel is experiencing ongoing improvements;
(d) In the case of delinquent vacant land, there is no
permanent structure or improvement affixed on the land.
(2) For purposes of division (G)(1) of this section, it is
prima-facie evidence and a rebuttable presumption that may be
rebutted to the county board of revision that abandoned land is
unoccupied if, at the time the county auditor makes the
certification under section 5721.011 of the Revised Code, the
abandoned land is not agricultural land, and two or more of the
following apply:
(a) At the time of the inspection of the abandoned land by
the a county, municipal corporation, or township in which the
abandoned land is located, no person, trade, or business inhabits,
or is visibly present from an exterior inspection of, the
abandoned land.
(b) No utility connections, including, but not limited to,
water, sewer, natural gas, or electric connections, service the
abandoned land, and or no such utility connections are actively
being
billed by any utility provider regarding the abandoned
land.
(c) The abandoned land is boarded up or otherwise sealed
because, immediately prior to being boarded up or sealed, it was
deemed by a political subdivision pursuant to its municipal,
county, state, or federal authority to be open, vacant, or
vandalized.
(H) "Community development organization" means a nonprofit
corporation that is formed or organized under Chapter 1702. or
1724. of the Revised Code and to which both of the following
apply:
(1) The organization is in good standing under law at the
time the county auditor makes the certification under section
5721.011 of the Revised Code and has remained in good standing
uninterrupted for at least the two years immediately preceding the
time of that certification or, in the case of a
county land
reutilization corporation, has remained so from the date of
organization if less than two years.
(2) As of the time the county auditor makes the certification
under section 5721.011 of the Revised Code, the organization has
received from the county, municipal corporation, or township in
which abandoned land is located official authority or agreement by
a duly authorized officer of that county, municipal corporation,
or township to accept the owner's fee simple interest in the
abandoned land and to the abandoned land being foreclosed, and
that official authority or agreement had been filed with delivered
to the
county treasurer or county board of revision in a form
that will
reasonably confirm the county's, municipal
corporation's, or
township's assent to transfer the land to that
community
development organization under section 323.74 of the
Revised Code.
No official authority or agreement by a duly
authorized officer of
a county, municipal corporation, or
township must be received if a
county land reutilization
corporation is authorized to receive
tax-foreclosed property
under its articles of incorporation,
regulations, or Chapter
1724. of the Revised Code.
(I) "Certificate holder" has the same meaning as in section
5721.30 of the Revised Code.
(J) "Abandoned land list" means the list of abandoned lands
compiled under division (A) of section 323.67 of the Revised Code.
(K) "Alternative redemption period," in any action to
foreclose the state's lien for unpaid delinquent taxes,
assessments, charges, penalties, interest, and costs on a parcel
of real property pursuant to section 323.25, sections 323.65 to
323.79, or section
5721.18 of the Revised Code, means forty-five
days after an
adjudication of foreclosure of the parcel is
journalized by a
court or county board of revision having
jurisdiction over the
foreclosure proceedings. Upon the
expiration of the alternative redemption period, the right and
equity of redemption of any
owner or party shall terminate
without further order of the court
or board of revision. As used
in any section of the Revised Code
and for any proceeding under
this chapter or section 5721.18 of
the Revised Code, for purposes
of determining the alternative redemption period, the period
commences on the day immediately
following the adjudication of
foreclosure and ends on and includes
the forty-fifth day
thereafter.
(L) "County land reutilization corporation" means a
corporation
organized under Chapter 1724. of the Revised Code.
Sec. 323.66. (A) In lieu of utilizing the judicial
foreclosure proceedings and other procedures and remedies
available under sections 323.25 to 323.28 or under Chapter 5721.,
5722., or 5723. of the Revised Code, a county board of revision
created under section 5715.01 of the Revised Code, upon the
board's initiative, expressed by resolution, may foreclose the
state's lien for real estate taxes upon abandoned land in the
county and, upon the complaint of a certificate holder or county
land reutilization corporation, foreclose
the lien of the state
or the certificate holder held under sections 5721.30 to
5721.43
of the Revised Code. The board shall dispose order disposition of
the
abandoned
land by public auction or by other conveyance in
the
manner
prescribed by sections 323.65 to 323.78 323.79 of the
Revised
Code. If the certificate holder is a county land
reutilization corporation, any lands to which the certificates
apply are deemed to be abandoned lands regardless of occupancy,
thereby vesting jurisdiction in the board of revision to foreclose
upon such certificate holder's lien under sections 323.65 to
323.79 of the Revised Code.
(B)(1) A county board of revision may adopt rules as are
necessary to administer cases subject to its jurisdiction under
Chapter 5715. or adjudicated under sections 323.65 to 323.78
323.79 of
the Revised Code, as long as the rules are consistent
with rules
adopted by the tax commissioner under Chapter 5715. of
the Revised
Code. Rules adopted by a board shall be limited to
rules relating
to hearing procedure, the scheduling and location
of proceedings,
case management,
and practice forms.
(2) A county board of revision, upon any adjudication of
foreclosure under sections 323.65 to 323.78 323.79 of the Revised
Code,
may prepare final orders of sale and deeds. For such
purposes, the
board may create its own order of sale and deed
forms. The sheriff or clerk of court
shall execute and deliver
any forms prepared
under this division
in the manner prescribed
in sections 323.65
to 323.78 323.79 of the
Revised Code.
(C) In addition to all other duties and functions provided by
law, under sections 323.65 to 323.78 323.79 of the Revised Code
the clerk
of court, in the same manner as in civil actions, shall
provide
summons and notice of hearings, maintain an official case
file,
docket all proceedings, and tax as costs all necessary
actions in
connection therewith in furtherance of the foreclosure
of
abandoned land under those sections. The county board of
revision
shall file with the clerk of court all resolutions
orders and
adjudications of the board, and the clerk shall
docket, as needed, and
journalize all resolutions orders and
adjudications so filed by the
board. The clerk may utilize the
court's existing journal or
maintain a separate journal for
purposes of sections 323.65 to
323.78 323.79 of the Revised Code.
The resolutions Other than notices of hearings, the orders and
adjudications of
the board shall not become effective until
journalized by the
clerk. Staff of the board of revision may
schedule and
execute, and file with the clerk of courts, notices
of hearings.
(D) For the purpose of efficiently and promptly implementing
sections 323.65 to 323.78 323.79 of the Revised Code, the
prosecuting
attorney of the county, the county treasurer, the
clerk of court
of the county, the county auditor, and the sheriff
of the county
may promulgate rules, not inconsistent with
sections 323.65 to
323.78 323.79 of the Revised Code, regarding
practice forms, forms of
notice for hearings and notice to
parties, forms of orders and adjudications, fees, publication, and
other procedures customarily
within their official purview and
respective duties.
Sec. 323.67. (A) The county treasurer,
county auditor, a
county land
reutilization corporation, or a
certificate holder,
from the list
compiled under division (C) of
this section or the
delinquent tax
list or delinquent vacant land
tax list compiled
under section
5721.03 of the Revised Code, may
identify and
compile a list of
the parcels in the county that the
treasurer,
auditor, corporation, or
certificate holder determines to be
abandoned lands suitable for
disposition under sections 323.65 to
323.78 323.79 of the Revised
Code. Those parcels may be
identified in an affidavit directed to
the county treasurer and
executed by a duly authorized officer of
the municipal
corporation or township in which the parcel is
located The list
may contain one or more
parcels and may be
transmitted to the
board of revision in such a
form and manner
that allows the
board to reasonably discern that
the parcels
constitute
abandoned lands.
(B)(1) If a county treasurer compiles a From the list of
parcels compiled under
division (A) of this section that the
treasurer determines to be
abandoned lands suitable for
disposition under sections 323.65 to
323.78 of the Revised Code,
the county treasurer may declare by
resolution that or
prosecuting attorney, for purposes of collecting the delinquent
taxes, interest, penalties, and
charges levied on the abandoned
lands on the list are uncollected,
that the restoration of the
abandoned lands those parcels and expeditiously restoring them to
the tax list is of
sufficient public interest to justify the
expeditious foreclosure
of the state's lien for the delinquent
taxes, and that the
abandoned lands, for those reasons, shall be
offered for sale by
public auction or otherwise conveyed pursuant
to, may proceed to foreclose the lien for those impositions in the
manner prescribed by sections 323.65
to 323.78 323.79 of the
Revised Code. The treasurer shall certify
a copy of the
resolution to the prosecuting attorney of the county
served by
the treasurer.
(2) If a certificate holder or county land reutilization
corporation compiles a list of parcels under division (A) of this
section that the certificate holder determines to be abandoned
lands suitable for disposition under sections 323.65 to 323.78
323.79 of the Revised Code, the certificate holder or corporation
may proceed under sections 323.68 and 323.69 of the Revised Code.
(C) For purposes of sections 323.65 to 323.78 323.79 of the
Revised Code, the county auditor or county treasurer may compile
or certify an abandoned land a list of abandoned lands in any
manner and at such times
as will give effect to the expedited
foreclosure of abandoned
land.
Sec. 323.68. (A)(1) If a county treasurer adopts a resolution
under division (B) of section 323.67 of the Revised Code and
certifies a copy of the resolution to the prosecuting attorney For
each parcel subject to foreclosure under sections 323.65 to 323.79
of the Revised Code,
the prosecuting attorney shall cause a title
search to be
conducted for the purpose of identifying any
lienholders or other
persons having a legal or equitable
ownership interest or other
security interest of record in such
abandoned land appearing on the
list compiled under division (A)
of that section.
(2) If a certificate holder or a county land reutilization
corporation compiles a list of the parcels that the certificate
holder or corporation determines to be abandoned land under
division (A) of section 323.67 of the Revised Code, the
certificate holder or corporation
shall cause a title search to
be conducted for the purpose of
identifying any lienholders or
other persons having a legal or
equitable ownership interest or
other security interest of record
in the abandoned land appearing
on
the list.
(B) Notwithstanding section 5301.252 of the Revised Code, an
affidavit of a type described in that section shall not be
considered a lien or encumbrance on the abandoned land, and the
recording of an affidavit of a type described in that section
shall not serve in any way to impede the bona fide purchaser
status of the purchaser of any abandoned land sold at public
auction under sections 323.65 to 323.78 323.79 of the Revised Code
or of any other recipient of abandoned land transferred under
those sections. However, any affiant who records an affidavit
pursuant to section 5301.252 of the Revised Code shall be given
notice and summons under sections 323.69 to 323.78 323.79 of the
Revised Code in the same manner as any lienholder.
Sec. 323.69. (A) Upon the completion of the title search
required by section 323.68 of the Revised Code, the prosecuting
attorney, representing the county treasurer, the county land
reutilization corporation, or the certificate holder may file with
the clerk of court a complaint for the foreclosure of each parcel
of abandoned land appearing on the abandoned land list compiled
under division
(A) of section 323.67 of the Revised Code, and for
the equity of
redemption on each parcel. The complaint shall name
all parties
having any interest of record in the abandoned land
that was
discovered in the title search.
(B)(1) In accordance with Civil Rule 4, the clerk of court
promptly shall serve notice of the summons and the complaint filed
under division (A) of this section to the last known address of
the record owner of the abandoned land and to the last known
address of each lienholder or other person having a legal or
equitable ownership interest or security interest of record
identified by the title search. The notice shall inform the
addressee that delinquent taxes stand charged against the
abandoned land; that the land will be sold at public auction or
otherwise disposed of if not redeemed by the owner or other
addressee; that the sale or transfer will occur at a date, time,
and place, and in the manner prescribed in sections 323.65 to
323.78 323.79 of the Revised Code; that the owner or other
addressee may redeem the land by paying the total of the
impositions against the land within thirty days after the date on
which service of process is perfected in accordance with Civil
Rule 4, or may file within thirty days after that date a petition
with the county board of revision requesting a hearing on the
foreclosure at any time before confirmation of sale or transfer of
the parcel as prescribed in sections 323.65 to 323.79 of the
Revised Code or before the expiration of the alternative
redemption period, as may be applicable to the proceeding; that
the case is being prosecuted by the prosecuting
attorney of the
county in the name of the county treasurer for the
county in
which the abandoned land is located or by a certificate
holder,
whichever is applicable; of the name, address, and
telephone
number of the county board of revision before which the
action is
pending; of the board case number for the action, which
shall be
maintained in the official file and docket of the clerk
of court;
and that all subsequent pleadings, petitions, and papers
associated with the case and filed by any interested party must be
filed with the clerk of court and will become part of the case
file for the board of revision.
(2) The notice required by division (B)(1) of this section
also shall inform the addressee that the
addressee any owner of
record may, at any
time on or before the twentieth day after
service of process is
perfected, file a petition pleading with
the county board of
revision clerk of court
requesting that the
board dismiss the
complaint and order that the
abandoned land
identified in the
notice be removed from the abandoned land list
compiled under
division (A) of section 323.67 of the Revised
Code.
The notice
shall further inform the addressee that, upon
filing
such a
petition pleading to remove the abandoned land
from that list, the
abandoned land will be removed from the list
and cannot thereafter
be disposed of under sections 323.65 to
323.78 323.79 of the
Revised Code, until the record owner of the
abandoned land who is
provided notice under division (B)(1) of
this section sells or
otherwise conveys the owner's ownership
interest, and that any
future attempts to collect delinquent
taxes, interest, penalties,
and charges owed with respect to that
land and appearing on the
delinquent tax list or delinquent
vacant land tax list, whichever
the case may be, will be
conducted in accordance with the judicial
foreclosure proceedings
and other remedies and procedures
prescribed under sections
323.25 to 323.28 or under Chapters
5721., 5722., and 5723. of the
Revised Code until the record owner
sells or otherwise conveys
the owner's ownership interest.
(C) Subsequent pleadings, petitions motions, or papers
associated
with the case and filed with the clerk of court shall
be served
upon all parties of record in accordance with Civil
Rules 4 and 5, except that service by publication in any case
requiring such service shall require that any such publication
shall be advertised in the manner, and for the time periods and
frequency, prescribed in section 5721.18 of the Revised Code. A
party that fails to appear after being served with notice of a
final or interim hearing, by publication or otherwise, shall be
deemed to be in default, and no further service as to any
subsequent proceedings is required on
such a party.
Any
inadvertent noncompliance with those rules does
not serve to
defeat or terminate the case, or subject the case to
dismissal,
as
long as actual notice or service of filed papers is
shown by
a
preponderance of the evidence or is acknowledged by
the party
charged with notice or service, including by having
made an
appearance or filing in relation to the case. The county
board of
revision may
conduct evidentiary hearings on the
sufficiency of
process,
service of process, or sufficiency of
service of papers
in any
proceeding arising from a complaint
filed under this
section.
Other than the notice and service
provisions contained
in Civil
Rules 4 and 5, the Rules of Civil
Procedure shall not
be
applicable to the proceedings of the
board. The board of
revision
may utilize procedures contained in
the Rules of Civil
Procedure
to the extent that such use
facilitates the needs of
the
proceedings, such as vacating
orders, correcting clerical
mistakes, and providing notice to
parties. To the extent not
otherwise provided in sections 323.65
to 323.79 of the Revised
Code, the board may apply the procedures
prescribed by sections
323.25 to 323.28 or Chapters 5721., 5722.,
and 5723. of the
Revised Code. Board practice shall
be in
accordance with the
practice and rules, if any, of the board that
are
promulgated by
the board under section 323.66 of the Revised
Code
and are not
inconsistent with sections 323.65 to 323.78
323.79 of
the
Revised Code.
(D) At any time after a foreclosure action is filed under
this section, the county board of revision may, upon its own
motion, dismiss the case without prejudice if it determines that,
given the complexity of the case or other circumstances, a court
would be a more appropriate forum for the action.
Sec. 323.70. (A) Subject to this section and to sections
323.71 and 323.72 of the Revised Code, a county board of revision
shall conduct a final hearing on the merits of a complaint filed
under section 323.69 of the Revised Code, including the validity
or amount of any impositions alleged in the complaint, not sooner
than thirty
days nor later than one hundred eighty days after the
service of
notice of summons and complaint has been perfected in
accordance
with Civil Rule 4. If, after a hearing, the board
finds that the validity or amount of all or a portion of the
impositions is not supported by a preponderance of the evidence,
the board may order the county auditor to remove from the tax list
and duplicate amounts the board finds invalid or not supported by
a preponderance of the evidence. The auditor shall remove all such
amounts from the tax list and duplicate as ordered by the board of
revision, including any impositions asserted under sections 715.26
and 715.261 of the Revised Code.
(B) If, on or before the twentieth day after service of
process is perfected under division (B) of section 323.69 of the
Revised Code, the a record owner, or a lienholder or other person
having a legal or equitable ownership interest or security
interest of record in abandoned land, the United States government
files with the clerk of court a petition with motion requesting
that the county board of revision
requesting that the board order
that the complaint to be dismissed
and that the abandoned land be
removed from the abandoned land
list compiled under division (A)
of section 323.67 of the Revised
Code, the board shall, without
conducting a hearing on the matter,
immediately promptly dismiss
the complaint for foreclosure of that
land and order that the
land to be removed from the list.
Thereafter, until the record
owner sells or otherwise conveys the
owner's ownership interest,
any attempts to collect delinquent
taxes, interest, penalties,
and charges owed with respect to that
land and appearing on the
delinquent tax list or delinquent vacant
land tax list, whichever
the case may be, shall be conducted in
accordance with the
judicial foreclosure proceedings and other
remedies and
procedures prescribed under sections 323.25 to 323.28
or under
Chapters 5721., 5722., and 5723. of the Revised Code.
Sec. 323.71. (A)(1) If the county board of revision, upon its
own motion or pursuant to a hearing under division (A)(2) of this
section, determines that the impositions against a parcel of
abandoned land that is the subject of a complaint filed under
section 323.69 of the Revised Code exceed the fair market value of
that parcel as currently shown by the latest valuation by the
auditor of the county in which the land is located, then the
prosecuting attorney
or the certificate holder, whichever is
applicable, may notify the
county board of revision in writing by
filing a notice with the
clerk of court that, in the prosecuting
attorney's
or certificate holder's opinion, based on the
auditor's
then-current valuation of the parcel of abandoned land,
the
impositions against that parcel exceed the fair market value
of
that parcel. The prosecuting attorney or certificate
holder
shall file this notice not later than fourteen days before
the
final hearing is conducted pursuant to section 323.70 of the
Revised Code. After the clerk's receipt of the notice, the board
shall schedule a hearing on the question of the valuation of the
abandoned land, as prescribed in this section. The board shall
give notice of the hearing in accordance with section 323.69 of
the Revised Code. In addition to determining the valuation of the
abandoned land at the hearing, the board also may adjudicate the
ultimate disposition of the case pursuant to section 323.72 of the
Revised Code, if the notice of the hearing specifies that the
hearing may adjudicate that ultimate disposition board may proceed
to hear and adjudicate the
case as provided under sections 323.70
and 323.72 of the Revised Code. Upon
entry of an order of
foreclosure, the parcel may be disposed of as
prescribed by
division (G) of section 323.73 of the Revised Code.
If the board of revision, upon its own motion or pursuant to
a hearing under division (A)(2) of this section, determines that
the impositions against a parcel do not exceed the fair market
value of the parcel as shown by the county auditor's then-current
valuation of the parcel,
the parcel shall not be disposed of as
prescribed by division (G) of
section 323.73 of the Revised Code,
but may be disposed of as
otherwise provided in section 323.73,
323.74, 323.75, 323.77, or 323.78 of
the Revised Code.
(2) A By a motion filed not later than seven days before a
final hearing on a complaint is held under section 323.70 of the
Revised Code, an owner or lienholder may file with the county
board of revision a
good faith appraisal of the parcel of
abandoned land from a
licensed professional appraiser and request
a hearing under
division (A)(1) of this section. If the
lienholder shows by a
preponderance of the evidence that to
determine whether the impositions against the
parcel of abandoned
land exceed or do not exceed the fair market value of
that parcel
as determined shown by the auditor's then-current valuation
of
that parcel, then the board may dismiss the complaint and may
remove that abandoned land from the list compiled under division
(A) of section 323.67 of the Revised Code.
(3) The county. If the motion is timely filed, the board of
revision shall conduct a valuation
hearing as provided in this
section and shall make a factual
finding as to whether the
impositions against the parcel of
abandoned land exceed or do not
exceed the fair market value of
that parcel as determined shown
by the auditor's then-current valuation
of that parcel. An owner
or
lienholder must show by a preponderance of the evidence that
the
impositions against the parcel do not exceed the auditor's
then-current valuation of the parcel in order to preclude the
application of division (G) of section 323.73 of the Revised Code.
If the board finds that the
impositions do not
exceed the fair
market value of that parcel as
determined by the
auditor's
then-current valuation of that
parcel, then the board
shall
determine whether the restoration of
the abandoned land to
the
tax duplicate remains of sufficient
public interest to justify
adjudicating the case under sections
323.65 to 323.78 of
the
Revised Code. In making its determination
under this division,
the board may consider any of the following:
(a) The period of time in which the parcel has been tax
delinquent;
(b) The likelihood of payment of the tax delinquency;
(c) The interest in the parcel by, or the input of, any
affected municipal corporation, county, township, or community
development organization;
(d) The existence of any land reutilization program
authorized under Chapter 5722. of the Revised Code;
(e) Any other factors or testimony that the board determines
will more expeditiously cause the abandoned land to be restored to
the tax duplicate.
(4) If the county board of revision determines at a hearing
held under division (A) of this section that the impositions
against the parcel do not exceed the fair market value of that
parcel as determined by the auditor's then-current valuation of
that parcel, the board may, but is not required to, order that the
complaint be dismissed and that the parcel be removed from the
list compiled under division (A) of section 323.67 of the Revised
Code, provided that, if the lienholder requests a hearing under
division (A)(2) of this section and either does not appear at the
hearing or does not supply the board with a good faith appraisal
within the time and in the manner prescribed in this section, the
complaint shall not be dismissed and the parcel shall not be
removed from the list.
(5) If the county board of revision determines at the hearing
held under division (A) of this section that the impositions
against the parcel exceed the fair market value of that parcel as
determined by the auditor's then-current valuation of that parcel,
or that the restoration of the abandoned land to the tax duplicate
remains of sufficient public interest to justify adjudicating the
case under sections 323.65 to 323.78 of the Revised Code,
the
board shall not dismiss the complaint nor order that the
parcel
be removed from the list compiled under division (A) of
section
323.67 of the Revised Code and may proceed to hear and
adjudicate
the case pursuant to section 323.72 of the Revised
Code.
(B) Any parcel of abandoned land for which the complaint is
not dismissed and that is not removed from the abandoned land list
compiled under
division (A) of section 323.67 of the Revised Code
in accordance
with division (A)(2) or (4) of this section, or
pursuant to a
dismissal petition filed under division (B) of
section 323.70 of
the Revised Code shall be disposed of as
prescribed in sections
323.65 to 323.78 323.79 of the Revised
Code.
(C) Notwithstanding sections 323.65 to 323.78 323.79 of the
Revised Code to the contrary, for purposes of determining in any
proceeding under those sections whether the total of the
impositions against the abandoned land exceed the fair market
value of the abandoned land, it is prima-facie evidence and a
rebuttable presumption that may be rebutted to the county board of
revision that the auditor's then-current valuation of that
abandoned land is the fair market value of the land, regardless of
whether an independent appraisal has been performed.
Sec. 323.72. (A) Within thirty days after service of process
has been perfected pursuant to (1) At any time after a complaint
is filed under section 323.69 of the Revised Code, in the answer
to a complaint filed under that section:
(1) The and before a decree of foreclosure is entered, the
record owner or another person having a legal or
equitable
ownership interest in the abandoned land may plead only
that the
impositions shown by the notice to be due and outstanding
have
been paid in full or are invalid or inapplicable in whole or in
part, and may raise issues pertaining to service
of
process and
the parcel's status as abandoned land;.
(2) A At any time before confirmation of sale or transfer of
abandoned land or before the expiration of the alternative
redemption period, a
lienholder or another person having a
security
interest of record
in the abandoned land may plead that
the
impositions
shown by the notice to be due and outstanding
have
been paid in
full or, subject to division (C) of this
section,
that in order to
preserve the lienholder's or other
person's
security interest of
record in the land, the complaint
should be
dismissed and the
abandoned land should be removed
from the
abandoned land list
compiled under division (A) of
section 323.67
of the Revised Code
and not disposed of as
provided in sections
323.65 to 323.78 323.79 of
the Revised
Code.
(B) If the record owner or another person having a legal or
equitable ownership interest in a parcel of abandoned land timely
files an answer a pleading with the county board of revision under
division (A)(1) of this section, or if a lienholder or another
person having a security interest of record in the abandoned land
timely files an answer a pleading with the board under division
(A)(2) of this section that asserts that the impositions have been
paid in full, the board shall schedule a hearing for a date not
sooner than thirty days, and not later than ninety days, after the
board receives the answer pleading. Upon scheduling the hearing,
the board shall notify the person that filed the answer pleading
and all interested parties, other than parties in default, of the
date, time, and place of the
hearing, and shall conduct the
hearing. The only questions to be
considered at the hearing are
the amount and validity of all or a portion of the impositions,
whether those impositions have in
fact been paid in full, and,
under
division (A)(1) of this
section, whether valid issues
pertaining
to service of process
and the parcel's status as
abandoned land
have been raised. If
the record owner,
lienholder, or other person
shows by a
preponderance of the
evidence that all impositions
against the
parcel have been paid,
the board shall dismiss the
complaint and
remove the parcel of
abandoned land from the
abandoned land list
compiled under
division (A) of section 323.67
of the Revised
Code, and that
land shall not be offered for sale
or otherwise
conveyed under
sections 323.65 to 323.78 323.79 of the
Revised
Code. If
the
record owner, lienholder, or other person
fails to
appear, or
appears and fails to show by a preponderance
of the
evidence
that
all impositions against the parcel have been
paid,
the
board
shall proceed in the manner prescribed in section
323.73
of the
Revised Code. A hearing under this division may be
consolidated
with any final hearing on the matter under section
323.70 of the
Revised Code.
If the board determines that the impositions have been paid,
then the board, on its own motion, may dismiss the case without a
hearing.
(C) If a lienholder or another person having a security
interest of record in the abandoned land, other than the owner,
timely files an answer a pleading under division (A)(2) of this
section and requests requesting that the complaint be dismissed
and the parcel of land be removed from the abandoned land list
compiled under division (A) of section 323.67 of the Revised Code
and not disposed of as provided in sections 323.65 to 323.78
323.79 of
the Revised Code in order to preserve the lienholder's
or other
person's security interest, the county board of revision
may
approve the request if the board finds that the sale or other
conveyance of the parcel of land under those sections would
unreasonably jeopardize the lienholder's or other person's ability
to enforce the security interest or to otherwise preserve the
lienholder's or other person's security interest. The board may
approve the request, by board order, without conducting conduct a
hearing,
but shall not disapprove the request unless and until a
hearing is
held on the request and the board makes make a ruling
based on the
available and submitted evidence of the parties. If
the board
approves the request without a hearing, the board shall
file the
decision with the clerk of court, and the clerk shall
send a
notice of the decision to the lienholder or other person
by
ordinary mail. In order for a lienholder or other person
having a
security interest to show for purposes of this division
that the
parcel of abandoned land should be removed from the list
in order
"to preserve the lienholder's or other person's security
interest," the lienholder or other person must make a minimum
showing by a preponderance of the evidence pursuant to section
323.71 of the Revised Code that the impositions against the parcel
of abandoned land do not exceed the fair market value of the
abandoned land as determined by the auditor's then-current
valuation of that parcel, which valuation is presumed, subject to
rebuttal, to be the fair market value of the land.
(D) If an answer a pleading as described in division (B) or
(C) of this section is filed and the county board of revision
approves a request made under those divisions, regardless of
whether a hearing is conducted under division (C) of this section,
the board shall send notice of its approval to the prosecuting
attorney or the certificate holder that filed the complaint for
foreclosure, and shall dismiss the complaint and remove the
abandoned land from the list compiled under
division (A) of
section 323.67 of the Revised Code. Thereafter,
the land shall
not be disposed of by sale or otherwise conveyed
pursuant to
sections 323.65 to 323.78 of the Revised Code unless
the record
owner, lienholder, or other person who filed the answer
first
consents to proceedings under those sections by filing
written
notice with the board. If a record owner, lienholder, or
other
person so consents, the proceedings may recommence as
provided in
sections 323.65 to 323.78 of the Revised Code with the
reentry of
the land on the list and the conducting of a new title
search.
If the county board of revision does not, under division
(A)(2) or (4) of section 323.71 of the Revised Code, dismiss the
complaint and remove the abandoned land from the
list compiled
under division (A) of section 323.67 of the Revised
Code or does
not approve a request as described in division (B) or
(C) of this
section after conducting a hearing, the board shall
proceed with
the final hearing prescribed in section 323.70 of the
Revised
Code and file its decision on the complaint for
foreclosure with
the clerk of court. The clerk shall send written
notice of the
decision to the parties by ordinary mail or by
certified mail,
return receipt requested. If the board renders a
decision
ordering the foreclosure and forfeiture of the parcel of
abandoned land, the parcel shall be disposed of under section
323.73 of the Revised Code.
Sec. 323.73. (A) Except as provided in division (G) of this
section or section 323.78 of the Revised Code, a parcel of
abandoned land that is to be disposed of under this section shall
be disposed of at a public auction scheduled and conducted as
described in this section. At least twenty-one days prior to the
date of the public auction, the clerk of court or sheriff of the
county shall advertise the public auction in a newspaper of
general circulation in the county in which the land is located.
The advertisement shall include the street address, if available,
of the abandoned land to be sold at the public auction, the date,
time, and place of the auction, the permanent parcel number of the
land if a permanent parcel number system is in effect in the
county as provided in section 319.28 of the Revised Code or, if a
permanent parcel number system is not in effect, any other means
of identifying the parcel, and a
notice stating that the
abandoned land is to be sold subject to
the terms of sections
323.65 to 323.78 323.79 of the Revised Code.
(B) The sheriff of the county or a designee of the sheriff
shall conduct the public auction at which the abandoned land will
be offered for sale. To qualify as a bidder, a person shall file
with the sheriff on a form provided by the sheriff a written
acknowledgment that the abandoned land being offered for sale is
to be conveyed in fee simple to the successful bidder. At the
auction, the sheriff of the county or a designee of the sheriff
shall begin the bidding at an amount equal to the total of the
impositions against the abandoned land, plus the costs apportioned
to the land under section 323.75 of the Revised Code. The
abandoned land shall be sold to the highest bidder. The county
sheriff or designee may reject any and all bids not meeting the
minimum bid requirements specified in this division.
(C) Except as otherwise permitted under section 323.74 of the
Revised Code, the successful bidder at a public auction conducted
under this section shall pay the sheriff of the county or a
designee of the sheriff a deposit of at least ten per cent of the
purchase price in cash, or by bank draft or official bank check,
at the time of the public auction, and shall pay the balance of
the purchase price to the county treasurer within thirty days
after the day on which the auction was held. Notwithstanding
section 321.261 of the Revised Code, with respect to abandoned
land foreclosed any proceedings initiated pursuant to sections
323.65 to 323.78 323.79 of
the Revised Code, from the total
proceeds arising from the sale, transfer, or redemption of
that
abandoned land, the greater of twenty per cent of such proceeds,
or the
amount necessary under division (B) of section 323.75 of
the
Revised Code to reimburse the delinquent tax and assessment
collection fund for the costs paid from the fund with respect to
the abandoned land sold at the public auction, shall be deposited
to the credit of that the delinquent tax and assessment collection
fund to reimburse the fund for costs paid from the fund for the
transfer, redemption, or sale of abandoned land at public auction.
Not more than one-half of the twenty per cent may be used by the
treasurer
for community development, nuisance abatement,
foreclosure
prevention, demolition, and related services or
distributed by the treasurer to a land reutilization corporation.
The balance of the
proceeds, if any,
shall be distributed to the
appropriate
political subdivisions and
other taxing units in
proportion to
their respective claims for
taxes, assessments,
interest, and
penalties on the land. Upon the sale of foreclosed
lands, the clerk of court shall hold any surplus
proceeds in
excess of the impositions until the clerk receives an
order of
priority and amount of distribution of the surplus that
are
adjudicated by a court of
competent jurisdiction or receives a
certified copy of an agreement between the parties entitled to a
share of the surplus providing for the priority and distribution
of the surplus. Any party to the action claiming a right
to
distribution of surplus shall have a separate cause of action
in
the county or municipal court of the jurisdiction in which the
land reposes, provided the board confirms the transfer or
regularity of the sale. Any dispute over the distribution of the
surplus shall not affect or revive the equity of redemption after
the board confirms the transfer or sale.
(D) Upon the sale or transfer of abandoned land pursuant to
this section,
the owner's fee simple interest in the land shall
be conveyed to
the purchaser. A conveyance under this division is
free and clear
of any liens and encumbrances of the parties named
in the
complaint for foreclosure attaching before the sale or
transfer, and free and
clear of any liens for taxes, except for
federal tax liens and
covenants and easements of record attaching
before the sale.
(E) The county board of revision shall reject the sale of
abandoned land to any person if it is shown by a preponderance of
the evidence that the person is delinquent in the payment of taxes
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739.,
5741., or 5743. of the Revised Code or any real property taxing
provision of the Revised Code. The board also shall reject the
sale of abandoned land to any person if it is shown by a
preponderance of the evidence that the person is delinquent in the
payment of
property taxes on any parcel in the county, or to a
member of any
of the following classes of parties connected to
that person:
(1) A member of that person's immediate family;
(2) Any other person with a power of attorney appointed by
that person;
(3) A sole proprietorship owned by that person or a member of
that person's immediate family;
(4) A partnership, trust, business trust, corporation,
association, or other entity in which that person or a member of
that person's immediate family owns or controls directly or
indirectly any beneficial or legal interest.
(F) If the purchase of abandoned land sold pursuant to this
section or section 323.74 of the Revised Code is for less than the
sum of the impositions against the
abandoned land and the costs
apportioned to the land under
division (A) of section 323.75 of
the Revised Code, then, upon the sale or transfer,
all liens for
taxes due at the time the deed of the property is
conveyed to the
purchaser following the sale or transfer, and liens
subordinate
to liens for taxes, shall be deemed satisfied and
discharged.
(G) If the county board of revision finds that the total of
the impositions against the abandoned land are greater than the
fair market value of the abandoned land as determined by the
auditor's then-current valuation of that land, the board, at any
final hearing under section 323.70 of the Revised Code, may order
the property foreclosed and, without an appraisal or public
auction, order the sheriff to execute a deed to the certificate
holder or county land reutilization corporation that filed a
complaint under section 323.69 of the Revised Code, or to a
community development organization, school district, municipal
corporation, county,
or township, whichever is applicable, as
provided in section
323.74 of the Revised Code, except that no
deed shall be transferred to a county land reutilization
corporation after two years following the filing of its articles
of incorporation by the secretary of state. Upon a transfer
under
this division,
all liens for taxes due at the time the deed
of
the property is
transferred to the certificate holder,
community
development
organization, school district, municipal
corporation, county, or township following
the conveyance, and
liens subordinate to liens for taxes, shall be
deemed satisfied
and discharged.
Sec. 323.74. (A) If a public auction is held for abandoned
land pursuant to section 323.73 of the Revised Code, but the land
is not sold at the public auction, the county board of revision
may order the disposition of the abandoned land in accordance with
division (B) or (C) of this section.
(B) The abandoned land offered for sale at a public auction
as described in section 323.73 of the Revised Code, but not sold
at the auction, may be offered, at the discretion of the county
board of revision, at a subsequent public auction occurring within
sixty days after the public auction at which it first was offered
for sale in any usual and customary manner by the sheriff as
otherwise provided by law. The subsequent public auction shall may
be held in the same manner as the public auction was held under
section 323.73 of the Revised Code, but the minimum bid at an
auction held under this division shall be the lesser of fifty per
cent of fair market value of the abandoned land as currently shown
by the county auditor's latest valuation, or the sum of the
impositions against the abandoned land plus the costs apportioned
to the land under section 323.75 of the Revised Code. Notice of
any subsequent sale pursuant to this section may be given in the
original notice of
sale listing the time, date, and place of the
subsequent sale.
(C) Upon certification from the sheriff that abandoned land
was offered for sale at a public auction as described in section
323.73 of the Revised Code but was not purchased, a community
development organization or any school district, municipal
corporation, county, or township in which the land is located may
file a petition with the county board of revision for transfer of
the request that title to the land be transferred to the community
development organization, school district, municipal corporation,
county, or township at the time described in this division. The
board must receive the petition request shall be delivered to the
board of revision at any time from the date the complaint for
foreclosure is filed under section 323.69 of the Revised Code, but
not later than sixty days after the date on which the land was
first offered for sale. A county land reutilization corporation
may not submit such a request, and the board of revision shall not
accept such a request submitted, after two years following the
filing of the corporation's articles of incorporation by the
secretary of state. The petition request shall include a
representation that the petitioner will commence organization,
district, or political subdivision, not later than thirty days
after receiving legal title to the abandoned land, will begin
basic exterior improvements that will protect the land from
further unreasonable deterioration. The improvements shall
include, but are not limited to, the removal of trash and refuse
from the exterior of the premises and the securing of open,
vacant, or vandalized areas on the exterior of the premises. The
representation shall be deemed to have been given if the notice is
supplied by an electing subdivision as defined in section 5722.01
of the Revised Code.
(D) The county board of revision, by resolution, may certify
to the sheriff that it has entered an upon any adjudication of
foreclosure and forfeiture against the abandoned land and, may
order the sheriff to dispose of the abandoned land as prescribed
in this division sections 323.65 to 323.79 of the Revised Code,
except that no interest in such abandoned lands shall be
transferred to a county land reutilization corporation after two
years following the filing of its articles of incorporation by the
secretary of state.
The order by the board shall include
instructions to the sheriff
to transfer the land to the specified
community development
organization, school district, municipal
corporation, county, or
township after payment of the costs of
disposing of the abandoned
land pursuant to section 323.75 of the
Revised Code or, if any
negotiated price has been agreed to
between the county treasurer
and the community development
organization, school district,
municipal corporation, county, or
township, after payment of that
negotiated price as certified by
the board to the sheriff.
(E) Upon receipt of a certification and payment under this
section, the sheriff shall convey by sheriff's deed the owner's
fee simple interest in, and to, the abandoned land. If the
abandoned land is transferred pursuant to division (D) of this
section and the county treasurer reasonably determines that the
transfer will result in the property being occupied, the county
treasurer may waive, but is not required to waive, some or all of
the impositions against the abandoned land or costs apportioned to
the land under section 323.75 of the Revised Code if the county
treasurer determines, in the treasurer's reasonable discretion,
that the transfer of the abandoned property will result in the
property being occupied.
(F) Upon a transfer under this section, all liens for taxes
due at the time the deed of the property is conveyed to a
purchaser or transferred to a community development organization,
school district, municipal corporation, county, or township, and
liens subordinate to liens for taxes, shall be deemed satisfied
and discharged.
(G) Any parcel that has been advertised and offered for sale
pursuant to foreclosure proceedings and has not sold for want of
bidders or been otherwise transferred under sections 323.65 to
323.79 of the Revised Code
shall be forfeited or otherwise
disposed of in the same manner as lands under section
323.25 or
5721.18 or Chapter 5723. of the Revised Code.
Sec. 323.75. (A) The county treasurer or county prosecuting
attorney shall apportion the
costs of the proceedings with
respect to abandoned lands offered
for sale at a public auction
held pursuant to section 323.73 or
323.74 of the Revised Code
among those lands either according to actual identified costs,
equally, or in
proportion to the fair market values of the lands.
The costs of
the proceedings include the costs of conducting the
title search,
notifying record owners or other persons required
to be notified
of the pending sale, advertising the sale, and any
other costs
incurred by the county board of revision, county
treasurer, county
auditor, clerk of court, prosecuting attorney,
or county sheriff
in performing their duties under sections
323.65 to 323.78 323.79
of the Revised Code.
(B) All costs assessed in connection with proceedings under
sections 323.65 to 323.78 323.79 of the Revised Code may be paid
as after they are incurred, as follows:
(1) If the abandoned land in question is purchased at public
auction, from the purchaser of the abandoned land;
(2) In the case of abandoned land transferred to a community
development organization, school district, municipal corporation,
county, or
township pursuant to division (D) of under section
323.74 of the Revised
Code, from either of the following:
(a) From At the discretion of the county treasurer, in whole
or in part from the delinquent tax and assessment collection fund
created under section 321.261 of the Revised Code, in which case
the amount shall be a prior charge to the fund before its equal
allocation between the county treasurer and prosecuting attorney;
(b) In the reasonable discretion of the county treasurer,
from From the community development organization, school district,
municipal
corporation, county, or township, whichever is
applicable, by
mutual agreement between the organization,
municipal corporation,
county, or township and the treasurer.
(3) If the abandoned land in question is transferred to a
certificate holder, from the certificate holder.
(C) If a parcel of abandoned land is sold or otherwise
transferred pursuant to sections 323.65 to 323.78 323.79 of the
Revised Code, the officer who conducted the sale or made the
transfer, the prosecuting attorney, or the county treasurer may
collect a recording fee from the purchaser or
transferee of the
parcel at the time of the sale or transfer and
shall prepare the
deed conveying title to the parcel or execute the deed prepared by
the board for that purpose. That officer or the prosecuting
attorney or treasurer
is authorized to record on behalf of that
purchaser or transferee
the deed conveying title to the parcel,
notwithstanding that the
deed may not actually have been
delivered to the purchaser or
transferee prior to the recording
of the deed. Receiving title to
a parcel under sections 323.65 to
323.79 of the Revised Code
constitutes the transferee's consent
to an officer, prosecuting
attorney, or county treasurer to file
the deed to the parcel for
recording. Nothing in this division
shall be construed to require
an officer, prosecuting attorney,
or treasurer to file a deed or
to relieve a transferee's
obligation to file a deed. Upon confirmation
of that sale or
transfer, the deed shall be deemed delivered to
the purchaser or
transferee of the parcel.
Sec. 323.76. Upon the sale of abandoned land at public
auction pursuant to section 323.73 or 323.74 of the Revised Code,
or upon the county board of revision's order to the sheriff to
transfer abandoned land to a community development organization,
school district,
municipal corporation, county, or township
pursuant to division
(D) of under section 323.74 of the Revised
Code, any common law or
statutory right of redemption shall
forever terminate upon the
occurrence of whichever of the
following is applicable:
(A) In the case of a sale of the land at public auction, upon
the order of confirmation of the sale by resolution of the county
board of
revision and the filing of a copy of the resolution such
order with the clerk
of court, who shall enter it upon the
journal of the court or a
separate journal;
(B) In the case of a transfer of the land to a community
development organization, school district, municipal corporation,
county, or
township pursuant to division (D) of under section
323.74 of the Revised
Code, upon the filing with the clerk of
court of a copy of the
resolution of an order to transfer the
parcel based on the adjudication of foreclosure by the county
board of revision certifying the entry of
an adjudication of
foreclosure and forfeiture of the land and of
the order to
ordering the sheriff to transfer the land in fee simple to the
community development organization, school district, municipal
corporation, county,
or township pursuant to such adjudication,
which the clerk shall enter upon the journal of the
court or a
separate journal;
(C)(1) In the case of a transfer of the land to a certificate
holder or county land reutilization corporation pursuant to
division (G) of section 323.73 of the Revised Code, upon the
filing with the clerk of court of a copy of the county board of
revision's order to the sheriff to execute a deed to the
certificate holder or corporation based on the adjudication of
foreclosure, which the clerk shall enter
upon the journal of the
court or a separate journal;
(2) In the case of an adjudication of foreclosure in which a
court or board of revision has included in its adjudication decree
that the alternative redemption period authorized in section
323.78
of the Revised Code applies, then upon the expiration of
such
alternative redemption period.
Sec. 323.77. (A) As used in this section, "electing
subdivision" has the same meaning as in section 5722.01 of the
Revised Code.
(B) At any time from the date the complaint for foreclosure
is filed under section 323.69 of the Revised Code, but not later
than sixty days after the date on which the land was first offered
for sale, an electing subdivision or a county land reutilization
corporation may give the county treasurer, prosecuting attorney,
or board of revision notice in writing that
it seeks to acquire
any parcel of abandoned land, identified by
parcel number, from
the abandoned land list compiled by the county treasurer
pursuant
to division (A) of section 323.67 of the Revised Code. If
any
such parcel of abandoned land identified under this section is
offered for sale pursuant to section 323.73 of the Revised Code,
but is not sold for want of a minimum bid, the electing
subdivision or a county land reutilization corporation that
identified that parcel of abandoned land shall be deemed to have
appeared at the sale and
submitted the winning bid at the
auction, and the parcel of
abandoned land shall be sold to the
electing subdivision or
corporation for no consideration other
than the costs prescribed
in section 323.75 of the Revised Code
or those costs to which the
electing subdivision or corporation
and the county treasurer
mutually agree. No interest in such
abandoned lands shall be transferred to a county land
reutilization corporation under this section after two years
following the filing of its articles of incorporation by the
secretary of state. The conveyance shall be
confirmed, and any
common
law or statutory right of redemption
forever terminated,
upon the
filing with the clerk of court of a
copy of the
resolution of the order of confirmation based on the
adjudication
of foreclosure by the
county board of revision
certifying the
entry of an adjudication
of foreclosure and
forfeiture of the
land and the order to the
sheriff to convey the
land in fee
simple to the electing
subdivision, which the clerk
shall enter
upon the
journal of the court or a separate journal.
If a county land reutilization corporation and an electing
subdivision both request to acquire the parcel, the electing
subdivision shall have priority to acquire the parcel.
Notwithstanding its prior notice to the county treasurer under
this section that it seeks to acquire the parcel of abandoned
land, if a county land reutilization corporation has also
requested to acquire the parcel, the electing subdivision may
withdraw the notice before confirmation of the conveyance, in
which case the parcel shall be conveyed to the county land
reutilization corporation.
Sec. 323.78. Notwithstanding anything in Chapters 323.,
5721., and 5723. of the Revised Code, if the county treasurer in
any petition for foreclosure elects to invoke the alternative
redemption period, then upon any adjudication of foreclosure by
any court or the board of revision in any proceeding under
section 323.25, sections 323.65 to 323.79, or section 5721.18 of
the Revised Code,
the following apply:
(A) Unless otherwise ordered by a motion of the court or
board of revision, the petition shall assert, and any notice of
final
hearing shall include, that upon foreclosure of the parcel,
the
equity of redemption in any parcel by its owner shall be
forever
terminated after the expiration of the alternative
redemption period, that the parcel thereafter may be sold at
sheriff's sale either by itself or together with other parcels as
permitted by law; or that the parcel may, by order of the court or
board of revision, be transferred directly to a municipal
corporation, township, county, school district, or county land
reutilization
corporation without appraisal and without a sale,
free and clear
of all impositions and any other liens on the
property, which
shall be deemed forever satisfied and discharged.
(B) After the expiration of the alternative redemption period
following an adjudication of foreclosure, by order of the court or
board of revision, any equity of redemption is forever
extinguished, and the parcel may be transferred individually or
in lots with other tax-foreclosed properties to a municipal
corporation, township, county, school district, or county land
reutilization
corporation without appraisal and without a sale,
upon which all
impositions and any other liens subordinate to
liens for
impositions due at the time the deed to the property is
conveyed
to a purchaser or transferred to a community development
organization, county land reutilization corporation, municipal
corporation, county, township, or school district, shall be deemed
satisfied and
discharged. Other than the order of the court or
board of revision
so ordering the transfer of the parcel, no
further act of
confirmation or other order shall be required for
such a transfer, or for the extinguishment of any right of
redemption. No such parcel shall be transferred to a county land
reutilization corporation after two years following the filing of
its articles of incorporation by the secretary of state.
(C) Upon the expiration of the alternative redemption period
in
cases to which the alternative redemption period has been
ordered,
if no community development organization, county land
reutilization corporation, municipal corporation, county,
township, or school district has requested title to the parcel,
the court or board of
revision may order the property sold as
otherwise provided in
Chapters 323. and 5721. of the Revised
Code, and, failing any bid
at any such sale, the parcel shall be
forfeited to the state and
otherwise disposed of pursuant to
Chapter 5723. of the Revised
Code.
Sec. 323.78 323.79. Any party to any proceeding instituted
pursuant to sections 323.65 to 323.78 323.79 of the Revised Code
who is aggrieved in any of the proceedings of the county board of
revision under those sections may file an appeal in the court of
common pleas pursuant to Chapters 2505. and 2506. of the Revised
Code upon a final order of foreclosure and forfeiture by the
board. A final order of foreclosure and forfeiture occurs upon
confirmation of any sale or upon confirmation of any conveyance or
transfer to a certificate holder, community development
organization, county land reutilization corporation organized
under
Chapter 1724. of the Revised Code, municipal corporation,
county,
or township pursuant to sections 323.65 to 323.78 323.79
of the
Revised Code. An appeal as provided in this section shall
proceed
as an appeal de novo and may include issues raised or
adjudicated
in the proceedings before the county board of
revision, as well as
other issues that are raised for the first
time on appeal and that
are pertinent to the abandoned land that
is the subject of those
proceedings.
An appeal shall be filed not later than fourteen days after
the date on which the order of confirmation of the sale or of the
conveyance or transfer to a certificate holder, community
development organization, county land reutilization corporation,
municipal corporation, county, or township is filed with and
journalized by the clerk of court. The court does not have
jurisdiction to hear any appeal filed after the expiration of that
fourteen-day period. If the fourteenth day after the date on which
the confirmation is filed with the clerk of court falls upon a
weekend or official holiday during which the court is closed, then
the filing shall be made on the next day the court is open for
business.
Sec. 715.26. Any municipal corporation may:
(A) Regulate the erection of buildings or other structures
and the sanitary condition thereof, the repair of, alteration in,
and addition to buildings or other structures;
(B) Provide for the inspection of buildings or other
structures and for the removal and repair of insecure, unsafe, or
structurally defective buildings or other structures under this
section or section 715.261 of the Revised Code. At least
thirty
days prior to the removal or repair of any insecure,
unsafe, or
structurally defective building, the municipal
corporation, or its
agent pursuant to an agreement entered into under division (E) of
section 715.261 of the Revised Code, shall give notice by
certified mail of its intention
with respect to such removal or
repair to the holders of legal or
equitable liens of record upon
the real property on which such
building is located and to owners
of record of such property.
The owners of record of such property
or the holders of liens of
record upon such property may enter
into an agreement with the
municipal corporation, or a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code that is serving as the municipal corporation's agent,
to perform the removal or repair of the
insecure, unsafe, or
structurally defective building. If an
emergency exists, as
determined by the municipal corporation,
notice may be given other
than by certified mail and less than
thirty days prior to such
removal or repair. If for any reason
notice is not given, the lien
provided for in section 715.261 of
the Revised Code as a result of
such removal or repair is valid but shall be
subordinate to any
liens of prior
record. If notice is provided in accordance with
this section, a
lien under section 715.261 of the Revised Code
for such removal or
repair is effective on the date the municipal
corporation or
county land reutilization corporation incurred
expenses in such
removal or repair.
(C) Require, regulate, and provide for the numbering and
renumbering of buildings by the owners or occupants thereof or at
the expense of such municipal corporation;
(D) Provide for the construction, erection, operation of,
and
placing of elevators, stairways, and fire escapes in and upon
buildings;
(E) Contract for the services of an electrical safety
inspector, as defined in section 3783.01 of the Revised Code, to
conduct inspections of electrical installations within the
municipal corporation;
(F) Whenever a policy or policies of insurance are in
force
providing coverage against the peril of fire on a building
or
structure and the loss agreed to between the named insured or
insureds and the company or companies is more than five thousand
dollars and equals or exceeds sixty per cent of the aggregate
limits of liability on all fire policies covering the building or
structure on the property, accept security payments and follow
the
procedures of divisions (C) and (D) of section 3929.86 of the
Revised Code.
Sec. 715.261. (A) As used in this section, "total cost"
means any costs incurred due to the use of employees, materials,
or equipment of the municipal corporation or its agent pursuant to
division (E) of this section, any costs arising out
of contracts
for labor, materials, or equipment, and costs of
service of notice
or publication required under this section.
(B) A municipal corporation or its agent pursuant to division
(E) of this section may collect the total cost of
removing,
repairing, or securing insecure, unsafe, structurally
defective,
abandoned, deserted, or open and vacant buildings or
other
structures, of making emergency corrections of hazardous
conditions, or of abating any nuisance by any of the following
methods:
(1) The clerk of the legislative authority of the
municipal
corporation or its agent pursuant to division (E) of this section
may certify the total costs, together with
a proper description of
the lands, to the county auditor who shall
place the costs upon
the tax list and duplicate. The costs are a lien
upon such lands
from and
after the date of entry the costs were incurred. The
costs
shall
be collected as other taxes and returned to the
municipal
corporation or its agent pursuant to division (E) of
this section,
as directed by the clerk of the legislative
authority in the
certification of the total costs or in an
affidavit from the agent
delivered to the county auditor or
county treasurer. The placement of the costs on the tax list and
duplicate relates back to, and is effective in priority, as of the
date the costs were incurred, provided that the municipal
corporation or its agent pursuant to division (E) of this section
certifies the total costs within one year from the date the costs
were incurred.
(2) The municipal corporation or its agent pursuant to
division (E) of this section may commence a civil action
to
recover the total costs from the owner.
(C) This section applies to any action taken by a
municipal
corporation, or its agent pursuant to division (E) of this
section, pursuant to section 715.26 of the Revised
Code or
pursuant to Section 3 of Article XVIII, Ohio
Constitution.
(D) A municipal corporation or its agent pursuant to division
(E) of this section shall not certify to the county auditor for
placement upon the tax list and duplicate the cost of any action
that it takes
under division (B) of this section if the action is
taken on land that has
been forfeited to this state for delinquent
taxes, unless the owner of record
redeems the land.
(E) A municipal corporation may enter into an agreement with
a county land reutilization corporation organized under Chapter
1724. of the Revised Code wherein the county land reutilization
corporation agrees to act as the agent of the municipal
corporation in connection with removing, repairing, or
securing
insecure, unsafe, structurally defective, abandoned,
deserted, or
open and vacant buildings or other structures, making
emergency
corrections of hazardous conditions, or abating any
nuisance,
including high weeds, overgrown brush, and trash and
debris from
vacant lots. The total costs of such actions may be collected by
the corporation
pursuant to division (B) of this section, and
shall be paid to the
corporation if it paid or
incurred such
costs and has not been reimbursed.
(F) In the case of the lien of a county land reutilization
corporation that is the agent of a municipal corporation, a
notation shall be
placed on the tax list and duplicate showing
the amount of the lien ascribed
specifically to the agent's total
costs. The agent has standing to pursue a separate cause of action
for
money damages to satisfy the lien or pursue a
foreclosure
action
in a court of competent jurisdiction or with the
board of
revision to enforce the lien without regard to occupancy. For
purposes of a
foreclosure
proceeding by the county treasurer for
delinquent
taxes, this
division does not affect the lien
priority as between a county
land reutilization
corporation and
the county treasurer, but the
corporation's lien is superior to
the lien of
any other lienholder
of the property. As to a direct
action by a county land
reutilization corporation, the lien for
the
taxes, assessment,
charges, costs,
penalties, and interest
on the tax list and
duplicate is in all cases superior to the
lien
of a county land
reutilization corporation, whose lien for
total costs shall be
next in priority as against all other
interests, except as
provided in division (G) of this section.
(G) A county land reutilization corporation acting as an
agent of a municipal corporation under an agreement under this
section may, with the county treasurer's consent, petition the
court or board of revision with jurisdiction over an action
undertaken under division (F) of this section pleading that the
lien of the corporation, as agent, for the total costs shall be
superior to the lien for the taxes, assessments, charges, costs,
penalties, and interest. If the court or board of revision
determines that the lien is for total costs paid or incurred by
the corporation as such an agent, and that subordinating the lien
for such taxes and other impositions to the lien of the
corporation promotes the expeditious abatement of public
nuisances, the court or board may order the lien for the taxes and
other impositions to be subordinate to the corporation's lien. The
court or board may not subordinate the lien for taxes and other
such impositions to any other liens.
Sec. 1724.01. (A) As used in this chapter:
(1) "Community improvement corporation" means an economic
development corporation or a county land reutilization
corporation.
(2)
"Economic development corporation" means a corporation
organized for the purposes described in division (B)(1) of this
section.
(3) "County land reutilization corporation" means a
corporation organized for the purposes described in division
(B)(2) of this section.
(B) A corporation not for profit may be organized in the
manner
provided in section 1702.04 of the Revised Code, and as
provided in sections
1724.01 to 1724.09, inclusive, of the Revised
Code, for the sole purpose of
advancing purposes of:
(1) Advancing, encouraging, and promoting the industrial,
economic, commercial,
and civic development of a community or
area; or
(2)(a) Facilitating the reclamation, rehabilitation, and
reutilization of vacant, abandoned, tax-foreclosed, or other real
property within the county for whose benefit the corporation is
being organized, but not limited to the purposes described in
division (B)(2) of this section;
(b) Efficiently holding and managing vacant, abandoned,
tax-foreclosed, or other real property pending its reclamation,
rehabilitation, and reutilization;
(c) Assisting governmental entities and other nonprofit or
for-profit persons to assemble, clear, and clear the title of
property described in this division in a coordinated manner; or
(d) Promoting economic and housing development in the county
or region.
Sec. 1724.02. In furtherance of the purposes set forth in
section 1724.01 of the Revised Code, the a community improvement
corporation shall have
the following powers:
(A)(1) To borrow money for any of the purposes of the
community improvement
corporation; to issue therefor by means of
loans, lines of credit,
or any other financial instruments or
securities, including the
issuance of its bonds, debentures,
notes, or
other evidences of
indebtedness, whether secured or
unsecured,
and to secure the same
by mortgage, pledge, deed of
trust, or
other lien on its property,
franchises, rights, and
privileges of
every kind and nature or any
part thereof or
interest therein; and
(2) If the community improvement corporation is a county land
reutilization
corporation, the corporation may request, by
resolution:
(a) That the board of county commissioners of the county
served by the corporation pledge a specifically identified source
or sources of revenue pursuant to division (C) of section 307.78
of the Revised Code as security for such borrowing by the
corporation; and
(b)(i) If the land subject to reutilization is located within
an unincorporated area of the county, that the board of county
commissioners issue notes under section 307.082 of the
Revised
Code for the purpose of constructing public infrastructure
improvements and take other actions as the board determines are in
the interest of the county and are authorized under sections
5709.78 to 5709.81 of the Revised Code or bonds or notes under
section 5709.81 of the Revised Code for the refunding purposes set
forth in that section; or
(ii) If the land subject to reutilization is located within
the corporate boundaries of a municipal corporation, that the
municipal corporation issue bonds for the purpose of constructing
public infrastructure improvements and take such other actions as
the municipal corporation determines are in its interest and are
authorized under sections 5709.40 to 5709.43 of the Revised Code.
(B) To make loans to any person, firm, partnership,
corporation, joint stock company, association, or trust, and to
establish and regulate the terms and conditions with respect to
any such loans; provided the that an economic development
corporation shall not approve any
application for a loan unless
and until the person applying for
said loan shows that the person
has applied for the loan
through ordinary banking or commercial
channels and that the loan has been
refused
by at least one bank
or other financial institution;. Nothing in this division shall
preclude a county land reutilization corporation from making
revolving loans to community development corporations or groups
for the purposes contained in the corporation's plan under section
1724.10 of the Revised Code.
(C) To purchase, receive, hold, manage, lease,
lease-purchase, or otherwise
acquire and to sell, convey,
transfer, lease, sublease, or
otherwise dispose of real and
personal property, together with
such rights and privileges as may
be incidental and appurtenant
thereto and the use thereof,
including but not restricted to, any
real or personal property
acquired by the community improvement corporation from time
to
time in the satisfaction
of debts or enforcement of
obligations;,
and to enter into
contracts with third parties, including the
federal government,
the state, any political subdivision, or any
other entity. No interest in real property shall be acquired by a
county land reutilization corporation after two years following
the filing of its articles of incorporation by the secretary of
state.
(D) To acquire the good will, business, rights, real and
personal property, and other assets, or any part thereof, or
interest therein, of any persons, firms, partnerships,
corporations, joint stock companies, associations, or trusts, and
to assume, undertake, or pay the obligations, debts, and
liabilities of any such person, firm, partnership, corporation,
joint stock company, association, or trust; to acquire, reclaim,
manage, or
contract for the management of improved
or unimproved
and
underutilized real estate for the purpose of constructing
industrial plants or, other business establishments, or housing
thereon, or causing the same to occur, for the purpose of
assembling and
enhancing utilization of the real estate, or for
the purpose of
disposing of such real estate to others in whole
or in part for
the construction of industrial plants or, other
business
establishments, or housing; and to acquire, reclaim,
manage, contract for
the management of, construct or
reconstruct,
alter, repair,
maintain, operate, sell, convey,
transfer, lease,
sublease, or
otherwise dispose of industrial
plants or, business
establishments;, or housing. No interest in real property shall be
acquired by a county land reutilization corporation after two
years following the filing of its articles of incorporation by the
secretary of state.
(E) To acquire, subscribe for, own, hold, sell, assign,
transfer, mortgage, pledge, or otherwise dispose of the stock,
shares, bonds, debentures, notes, or other securities and
evidences of interest in, or indebtedness of, any person, firm,
corporation, joint stock company, association, or trust, and
while
the owner or holder thereof, to exercise all the rights,
powers,
and privileges of ownership, including the right to vote
therein;,
provided that no tax revenue, if any, received by a community
improvement corporation shall be used for such acquisition or
subscription.
(F) To mortgage, pledge, or otherwise encumber any
property
acquired pursuant to the powers contained in divisions
(C), (D),
or (E) of this section;.
(G) Nothing in this section shall limit the right of a
community improvement
corporation to become a member of or a
stockholder in an
improvement a corporation formed under Chapter
1726. of the Revised
Code;.
(H) To serve as an agent for grant applications and for the
administration of grants;, or to make applications as principal
for grants for county land reutilization corporations.
(I) To exercise the powers enumerated under Chapter 5722. of
the Revised Code on behalf of a county that organizes or contracts
with a county land reutilization corporation.
(J) To engage in code enforcement and nuisance abatement,
including, but not limited to, cutting grass and weeds, boarding
up vacant or abandoned structures, and demolishing condemned
structures on properties that are subject to a delinquent tax or
assessment lien, or property for which a municipal corporation or
township has contracted with a county land reutilization
corporation to provide code enforcement or nuisance abatement
assistance.
(K) To charge fees or exchange in-kind goods or services for
services rendered to political
subdivisions and other persons or
entities for whom services are
rendered.
(L) To employ and provide compensation for an executive
director who shall manage the operations of a county land
reutilization corporation and employ others
for the benefit of
the corporation as approved and funded by the
board of directors.
No employee of the corporation is or shall be
deemed to be an
employee of the political subdivision for whose
benefit the
corporation is organized solely because the employee
is employed
by the corporation;
(M) To purchase tax certificates at auction, negotiated sale,
or from a third party who purchased and is a holder of one or more
tax
certificates issued pursuant to sections 5721.30 to 5721.43
of the
Revised Code;
(N) To be assigned a mortgage on real property from a
mortgagee in lieu of acquiring such real property subject to a
mortgage. No mortgage shall be transferred or assigned to a county
land reutilization corporation after two years following the
filing of its articles of incorporation by the secretary of state.
(O) To do all acts and things necessary or convenient to
carry out the purposes of section 1724.01 of the Revised Code and
the powers especially created for a community improvement
corporation in Chapter 1724. of the
Revised Code, including, but
not limited to, contracting with the federal government, the state
or any political subdivision, and any other party, whether
nonprofit or for-profit. Notwithstanding all other provisions of
the Revised Code, a community improvement corporation shall not be
subject to any public bidding requirements applicable to the state
or any political subdivisions, including, but not limited to, the
requirements of section 307.86 of the Revised Code.
The powers enumerated in this chapter shall not be construed
to limit the general powers of a community improvement
corporation. The powers granted under this chapter are in addition
to those powers granted by any other chapter of the Revised Code.
Notwithstanding any other provision in the Revised Code granting
such authority, a county land reutilization corporation may not
acquire any interest in real property after two years following
the filing of its articles of incorporation by the secretary of
state.
Sec. 1724.03. (A) After the articles of incorporation have
been filed, and at the first meeting of the board of directors of
a county land reutilization corporation, the board shall adopt
regulations for the government of the corporation, the conduct of
its affairs, and the management of its property, consistent with
law and the articles. The content of the regulations shall be
governed by section 1702.11 of the Revised Code to the extent not
inconsistent with this chapter.
(B) The board of directors of a county land reutilization
corporation shall be composed of at least five members, including
the county treasurer, at least
two of the members of the board of
county commissioners, and two members elected by a majority of the
chief executive officers of all municipal corporations the
majority of the territory of which is located in the county. The
regulations adopted under this section shall provide for the
manner of nominating and electing the elected members, each of
whom shall be elected by a majority of the votes cast by such
chief executive officers, and shall provide for the qualifications
and terms of office of the elected members. A county
treasurer
and the county commissioners may appoint a
representative, as a
director of the corporation, to act for the
officer at any of the
meetings of the corporation. Except as may
otherwise be
authorized by the regulations of the corporation, all
members of
the board of directors shall serve without
compensation, but
shall
be reimbursed for actual and necessary
expenses.
Sec. 1724.04. When After an election by a county under
section 5722.02 of the Revised Code to adopt and implement the
procedures set forth in sections 5722.02 to 5722.15 of the Revised
Code, a county having a population of more than one million two
hundred thousand as of the most recent decennial census may
organize a county land reutilization
corporation under this
chapter and Chapter 1702. of the Revised
Code for the purpose of
exercising the powers granted to a county
under Chapter 5722. of
the Revised Code. The county treasurer of
the county for the
benefit of which the corporation is being
organized shall be the
incorporator of the county land
reutilization corporation. The
form of the articles of
incorporation of the corporation shall be
approved by resolution
of the board of county commissioners of
the county. A county land reutilization corporation may not be
organized under this chapter after the day that is one year after
the effective date of the amendment of this section by S.B. 353 of
the 127th General Assembly.
When the articles of incorporation of any community
improvement
corporation, or any amendment, amended articles,
merger, or consolidation
which provides for the creation of such a
corporation, are deposited for
filing and recording in the office
of the secretary of state, the secretary of
state shall submit
them to the attorney general for examination. If such
articles,
amendment, amended articles, merger, or consolidation, are found
by
the attorney general to be in accordance with Chapter 1724. of
the Revised
Code, and not inconsistent with the constitution and
laws of the United States
and of this state, he the attorney
general shall endorse thereon
his the attorney general's approval
and deliver them to the
secretary of state, who shall file and
record them pursuant to section 1702.07
of the Revised Code.
Sec. 1724.05.
Each
community improvement corporation shall
prepare an annual
financial report that conforms to
rules
prescribed by the auditor of state pursuant to
section 117.20 of
the Revised Code, that is prepared
according to
generally accepted
accounting principles, and that is certified by the board
of
trustees directors of the
corporation or its treasurer or other
chief fiscal
officer to the best knowledge and belief of those
persons certifying the report. The financial
report shall be filed
with
the
auditor of
state within one hundred twenty days
following the
last
day of the
corporation's fiscal year, unless
the auditor of state
extends
that deadline. The auditor of state
may establish
terms
and
conditions for granting any extension of
that deadline.
Each community improvement
corporation shall submit to audits
by the auditor
of state,
the scope and frequency of which shall
be in accordance
with section 117.11 of the Revised Code as if the
corporation were a
public office subject to that section.
However,
a community improvement
corporation may request in
accordance with
section 115.56 of the Revised Code, as if
the
corporation were a
public office subject to that section, the
performance of
any
of
those audits
by an independent certified
public
accountant or firm
of certified public accountants.
The auditor of state is authorized
to receive and file the
annual financial
reports required by this section and the reports
of all audits
performed in accordance with this section. The
auditor of state shall analyze those
annual financial reports and
the reports of those audits to
determine whether the activities
of
the a community improvement
corporation involved are in
accordance
with
this chapter.
Sec. 1724.07. In the event of any voluntary or involuntary
dissolution,
liquidation, or failure to reinstate the articles
after cancellation of the community improvement
corporation, any
remaining assets shall
be applied as follows:
(A) In the case of an economic development corporation, to
such civic projects or
public charitable purposes in the community
or area as may be determined by
the trustees directors with the
approval of the court of common pleas of the county
wherein the
corporation has its principal place of business;
(B) In the case of a county land reutilization corporation,
as determined by the board of county commissioners with the
written approval of the county treasurer. Pending the
determination, the remaining assets shall be transferred to the
general fund of the county to be held and accounted for in a
separate account until applied as determined by the board.
Sec. 1724.10. (A) A community improvement corporation may be
designated by:
(1) By a county, one or more townships, one or more
municipal
corporations, two or more adjoining counties, or any
combination
of the foregoing as the agency of each such political
subdivision
for the industrial, commercial, distribution, and
research
development in such political subdivision when the
legislative
authority of such political subdivision has
determined that the
policy of the political subdivision is to
promote the health,
safety, morals, and general welfare of its
inhabitants through the
designation of a community improvement
corporation as such agency;
(2) Solely by a county as the agency for the reclamation,
rehabilitation, and reutilization of vacant, abandoned,
tax-foreclosed, or other real property in the county;
(3) By any political subdivision as the agency for the
reclamation, rehabilitation, and reutilization of vacant,
abandoned, tax-foreclosed, or other real property within the
political subdivision if the subdivision enters into an agreement
with the community improvement corporation
that is the agency of a
county, under
division (A)(2) of this section, designating the
corporation as the agency of the political
subdivision. Such
designation
(B) Designations under this section shall be made by
the
legislative authority of the political subdivision by
resolution
or ordinance. Any political subdivision which has
designated a
community improvement corporation as such agency under this
section may
enter into an agreement with it to provide any one or
more of the
following:
(A)(1) That the community improvement corporation shall
prepare a plan for the political subdivision of industrial,
commercial, distribution, and research development, or of
reclamation, rehabilitation, and reutilization of vacant,
abandoned, tax-foreclosed, or other real property, and such plan
shall provide therein the extent to which the community
improvement corporation shall participate as the agency of the
political subdivision in carrying out such plan. Such plan shall
be confirmed by the legislative authority of the political
subdivision. A community improvement corporation may insure
mortgage payments required by a first mortgage on any industrial,
economic, commercial, or civic property for which funds have been
loaned by any person, corporation, bank, or financial or lending
institution upon such terms and conditions as the community
improvement corporation may prescribe. A community improvement
corporation may incur debt, mortgage its property acquired under
this section or otherwise, and issue its obligations, for the
purpose of acquiring, constructing, improving, and equipping
buildings, structures, and other properties, and acquiring sites
therefor, for lease or sale by the community improvement
corporation in order to carry out its participation in such plan.
Any Except as provided for in division (C) of section 307.78 of
the Revised Code, any such debt shall be solely that of the
corporation and shall
not be secured by the pledge of any moneys
received or to be
received from any political subdivision. All
revenue bonds
issued under sections 1724.02 and 1724.10 of the
Revised Code are
lawful investments of banks, savings and loan
associations,
deposit guarantee associations, trust companies,
trustees,
fiduciaries, trustees or other officers having charge of
sinking
or bond retirement funds of municipal corporations and
other
subdivisions of the state, and of domestic insurance
companies
notwithstanding sections 3907.14 and 3925.08 of the
Revised Code.
Not less than two-fifths of the governing board of
any community
improvement economic development corporation
designated as the agency of one or more
political subdivisions
shall be composed of mayors, members of
municipal legislative
authorities, members of boards of township
trustees, members of
boards of county commissioners, or any other
appointed or elected
officers of such political subdivisions,
provided that at least
one officer from each political
subdivision shall be a member of
the governing board. Membership
on the governing board of a
community improvement corporation
does not constitute the holding
of a public office or employment
within the meaning of sections
731.02 and 731.12 of the Revised
Code or any other section of the
Revised Code. The board of directors of a county land
reutilization
corporation shall be composed of the members set
forth in
section 1724.03 of the Revised Code. Membership on
such
governing
boards shall not constitute an interest, either
direct
or
indirect, in a contract or expenditure of money by any
municipal
corporation, township, county, or other political
subdivision. No
member of such governing boards shall be
disqualified from holding
any public office or employment, nor
shall such member forfeit any
such office or employment, by
reason of his membership on the
governing board of a community
improvement corporation
notwithstanding any law to the contrary.
Actions taken under this section shall be in accordance
with
any applicable planning or zoning regulations.
Any agreement entered into under this section may be
amended
or supplemented from time to time by the parties thereto.
A community improvement An economic development corporation
designated as the
agency of a political subdivision under this
section shall
promote and encourage the establishment and growth
in such
subdivision of industrial, commercial, distribution, and
research
facilities. A county land reutilization corporation
designated as the agency of a political subdivision in an
agreement between a political subdivision and a corporation shall
promote the reclamation, rehabilitation, and reutilization of
vacant, abandoned, tax-foreclosed, or other real property in the
subdivision.
(B)(2) Authorization for the community improvement
corporation
to sell or to lease any lands or interests in lands
owned by the
political subdivision determined from time to time
by the
legislative authority thereof not to be required by such
political
subdivision for its purposes, for uses determined by
the
legislative authority as those that will promote the welfare
of
the people of the political subdivision, stabilize the
economy,
provide employment, and assist in the development of
industrial,
commercial, distribution, and research activities to
the benefit
of the people of the political subdivision and, will
provide
additional opportunities for their gainful employment, or
will
promote the reclamation, rehabilitation, and reutilization
of
vacant, abandoned, tax-foreclosed, or other real property
within
the subdivision.
The legislative authority shall specify
the
consideration for
such sale or lease and any other terms
thereof.
Any
determinations made by the legislative authority
under this
division shall be conclusive. The community improvement
corporation acting through its officers and on behalf and as
agent
of the political subdivision shall execute the necessary
instruments, including deeds conveying the title of the political
subdivision or leases, to accomplish such sale or lease. Such
conveyance or lease shall be made without advertising and receipt
of bids. A copy of such agreement shall be recorded in the
office
of the county recorder of any county in which lands or
interests
in lands to be sold or leased are situated prior to the
recording
of a deed or lease executed pursuant to such agreement.
The county
recorder shall not charge the same a county land reutilization
corporation a fee as otherwise provided in section 317.32 of the
Revised Code for the recording,
indexing, or making of a certified
copy thereof as provided in
section 317.32 of the Revised Code or
for the filing of any
instrument by a county land reutilization
corporation consistent
with its public purposes.
(C)(3) That the political subdivision executing the agreement
will convey to the community improvement corporation lands and
interests in lands owned by the political subdivision and
determined by the legislative authority thereof not to be
required
by the political subdivision for its purposes and that
such
conveyance of such land or interests in land will promote
the
welfare of the people of the political subdivision, stabilize
the
economy, provide employment, and assist in the development of
industrial, commercial, distribution, and research activities to
the benefit of the people of the political subdivision and,
provide additional opportunities for their gainful employment or
will promote the reclamation, rehabilitation, and reutilization of
vacant, abandoned, tax-foreclosed, or other real property in the
subdivision,
for the consideration and upon the terms established
in the
agreement, and further that as the agency for development
or land reutilization the
community improvement corporation may
acquire from others
additional lands or interests in lands, and
any lands or
interests in land so conveyed by it for uses that
will promote
the welfare of the people of the political
subdivision, stabilize
the economy, provide employment, and assist
in the development of
industrial, commercial, distribution, and
research activities
required for the people of the political
subdivision and for
their gainful employment or will promote the
reclamation, rehabilitation, and reutilization of vacant,
abandoned, tax-foreclosed, or other real property in the
subdivision. Any conveyance or lease by the
political subdivision
to the community improvement corporation
shall be made without
advertising and receipt of bids. If any
lands or interests in land
conveyed by a political subdivision
under this division are sold
by the community improvement
corporation at a price in excess of
the consideration received by
the political subdivision from the
community improvement
corporation, such excess shall be paid to
such political
subdivision after deducting, to the extent and in
the manner
provided in the agreement, the costs of such
acquisition and
sale, taxes, assessments, costs of maintenance,
costs of
improvements to the land by the community improvement
corporation, service fees, and any debt service charges of the
corporation attributable to such land or interests.
Sec. 1724.11. (A) When a community improvement corporation
is
acting as an agent
of a political subdivision designated
pursuant to section
1724.10 of the Revised
Code and at all times
as a county land reutilization corporation, both of the following
apply:
(1) Any financial and proprietary information,
including
trade secrets, submitted by or on behalf of an entity
to the
community improvement corporation in connection with the
relocation, location, expansion, improvement, or preservation of
the business of that entity, or in the pursuit of any one or more
of the purposes under division (B) of section 1724.01 of the
Revised Code for which a county land reutilization corporation is
organized, held or kept by the community
improvement corporation,
or by any political subdivision for
which the community
improvement corporation is acting as agent,
is confidential
information and is not a public record subject
to section 149.43
of the
Revised
Code.
(2) Any other information submitted by or on behalf of
an
entity to the community improvement corporation in connection
with
the relocation, location, expansion, improvement, or
preservation
of the business of that entity held or kept by the
community
improvement corporation, or by any political
subdivision for which
the community improvement corporation is
acting as agent, is
confidential information and is not a public
record subject to
section 149.43 of the
Revised
Code, until the entity commits
in
writing to proceed with the relocation, location, expansion,
improvement, or preservation of its business, or other purpose
under division (B) of section 1724.01 of the Revised Code.
(B)(1) When the board
of trustees directors of a community
improvement corporation or any
committee or subcommittee of such a
board meets to consider
information that is not a public record
pursuant to division
(A) of this section, the board,
committee, or
subcommittee, by unanimous majority vote of all members
present,
may close
the meeting during consideration of the
confidential
information.
The board, committee, or subcommittee
shall consider
no other
information during the closed
session.
(2) Any meeting at which a decision or determination
of the
board is made required in connection with the relocation,
location,
expansion, improvement, or preservation of the
business
of the
entity or is required in pursuit of any purpose under
division (B) of section
1724.01 of the Revised Code for which a
county land reutilization
corporation is organized shall be open
to the public.
Sec. 4582.07. The board of directors of a port authority
shall prepare or cause to be prepared a plan for the future
development, construction, and improvement of the port and its
facilities, including such maps, profiles, and other data and
descriptions as may be necessary to set forth the location and
character of the work to be undertaken by the port authority. The
plan also shall contain a description of any and all financing
under bonds, leases, or otherwise, and a description of any and
all tax abatements, tax credits, tax increment financing,
emoluments, subsidies, grants, loans and financial participation
related to such plan or that has been proposed by the port
authority and its public and private affiliates for such plan.
Upon the completion of such plan the board of directors shall
cause notice by publication as provided in section 4582.01 of the
Revised Code to be given in each county in which there is a
political subdivision participating in the creation of the port
authority, and shall likewise cause notice to be served upon the
owners of the uplands contiguous to any submerged lands affected
by such plan in the manner provided by law for service of notice
in the levy of special assessments by municipal corporations, and
shall permit the inspection of the plan at their office by all
persons interested. The notice shall fix the time and place for
the hearing of all objections to the plan, which shall be not less
than thirty nor more than sixty days after the last publication of
the notice and after service of notice upon the owners of such
uplands. Any interested person may file written objections to the
plan, provided the objections are filed with the secretary of the
board of directors at the secretary's office not less than five
days prior to the date fixed for the hearing. After the hearing
the board of directors may adopt the plan with any modifications
or amendments to it as the official plan of the port authority.
Sec. 4582.08. The board of directors, from time to time after
the adoption of an official plan, shall have the power to modify,
amend or extend the plan, provided that upon the making of any
modification, amendment or extension of the plan, the board shall
cause notice to be given and shall conduct a hearing, all as
provided in section 4582.07 of the Revised Code, and shall not
adopt any modification, amendment, or extension until the notice
has been given and the hearing held as provided in this section.
The board, from time to time after the adoption of an official
plan, also shall have the power to consider, implement, modify,
amend, or extend any proposal for any type of financing related to
the plan as described in section 4582.07 of the Revised Code,
provided that the board shall first cause notice to be given and
shall conduct a hearing on the proposal, all as provided in
section 4582.07 of the Revised Code.
Sec. 4582.09. The plan and any modification, amendment or
extension of the plan, when adopted by the board of directors
after notice and hearing shall be final and conclusive and its
validity shall be conclusively presumed.
Sec. 4582.32. The board of directors of a port authority
shall prepare, or cause to be prepared, a plan for the future
development, construction, and improvement of the port authority
and its facilities, including such maps, profiles, and other data
and descriptions as may be necessary to set forth the location and
character of the work to be undertaken by the port authority. The
plan also shall contain a description of any and all financing
under bonds, leases, or otherwise, and a description of any and
all tax abatements, tax credits, tax increment financing,
emoluments, subsidies, grants, loans and financial participation
related to such plan or that has been proposed by the port
authority and its public and private affiliates for such plan.
Upon the completion of such plan the board of directors shall
cause notice by publication to be given in each county in which
there is a political subdivision participating in the creation of
the port authority, and, in the case of a water port, shall
likewise cause notice to be served upon the owners of the uplands
contiguous to any submerged lands affected by such plan in the
manner provided by law for service of notice in the levy of
special assessments by municipal corporations, and shall permit
the inspection of the plan at their office by all persons
interested. The notice shall fix the time and place for the
hearing of all objections to the plan, which shall be not less
than thirty nor more than sixty days after the last publication of
the notice and after service of notice upon the owners of such
uplands. Any interested person may file written objections to the
plan, provided the objections are filed with the secretary of the
board of directors at the secretary's office not less than five
days prior to the date fixed for the hearing. After the hearing
the board of directors may adopt the plan
with any modifications
or amendments thereto as the official plan
of the port authority.
Sec. 4582.33. The board of directors, from time to time after
the adoption of an official plan under section 4582.32 of the
Revised Code, shall have the power to modify, amend, or extend the
plan, provided that upon the making of any modification,
amendment, or extension of the plan, the board shall cause notice
to be given and shall conduct a hearing, all as provided in
section 4582.32 of the Revised Code, and shall not adopt any
modification, amendment, or extension until the notice has been
given and the hearing held as provided in this section. The board,
from time to time after the adoption of an official plan, also
shall have the power to consider, implement, modify, amend, or
extend any proposal for any type of financing related to the plan
as described in section 4582.07 of the Revised Code, provided that
the board shall first cause notice to be given and shall conduct a
hearing on the proposal, all as provided in section 4582.07 of the
Revised Code.
Sec. 4582.34. A plan and any modification, amendment or
extension of the plan, when adopted by the board of directors
after notice and hearing under section 4582.32 or 4582.33 of the
Revised Code shall be final and conclusive and its validity shall
be conclusively presumed.
Sec. 5705.05. The purpose and intent of the general levy
for
current expenses is to provide one general operating fund
derived
from taxation from which any expenditures for current
expenses of
any kind may be made, and the taxing authority of a
political
subdivision may include in such levy the amounts
required for
carrying into effect any of the general or special
powers granted
by law to such subdivision, including the
acquisition or
construction of permanent improvements and the
payment of
judgments, but excluding the construction,
reconstruction,
resurfacing, or repair of roads and bridges in
counties and
townships and the payment of debt charges. The
power to include in
the general levy for current expenses
additional amounts for
purposes for which a special tax is
authorized shall not affect
the right or obligation to levy such
special tax. Without
prejudice to the generality of the
authority to levy a general tax
for any current expense, such
general levy shall include:
(A) The amounts certified to be necessary for the payment
of
final judgments;
(B) The amounts necessary for general, special, and
primary
elections;
(C) The amounts necessary for boards and commissioners of
health, and other special or district appropriating authorities
deriving their revenue in whole or part from the subdivision;
(D) In the case of municipal corporations, the amounts
necessary for the maintenance, operation, and repair of public
buildings, wharves, bridges, parks, and streets, for the
prevention, control, and abatement of air pollution, and for a
sanitary fund;
(E) In the case of counties, the amounts necessary for the
maintenance, operation, and repair of public buildings, for
providing or maintaining senior citizens services or facilities,
for the relief and support of the poor, for the relief of needy
blind, for the support of mental health, mental retardation, or
developmental disability services, for the relief of honorably
discharged soldiers, indigent soldiers, sailors, and marines, for
the operation and maintenance and the acquisition, construction,
or
improvement of permanent improvements, including, without
limitation, the acquisition and improvement of land and buildings
owned or used by a county land reutilization corporation organized
under Chapter 1724. of the Revised Code, for
mothers' pension
fund, support of soil and water conservation
districts, watershed
conservancy districts, and educational
television, for the
prevention, control, and abatement of air
pollution, and for the
county's share of the compensation paid
judges;
(F) In the case of a school district, the amounts
necessary
for tuition, the state teachers retirement system, and
the
maintenance, operation, and repair of schools;
(G) In the case of a township, the amounts necessary for
the
relief of the poor and for the prevention, control, and
abatement
of air pollution. This section does not require the
inclusion
within the general levy of amounts for any purpose for
which a
special levy is authorized by section 5705.06 of the
Revised Code.
Sec. 5705.19. This section does not apply to school
districts or county school financing districts.
The taxing authority of any subdivision at any time and in
any year, by vote of two-thirds of all the members of the taxing
authority, may declare by resolution and certify the resolution
to
the board of elections not less than seventy-five days before
the
election upon which it will be voted that the amount of taxes
that
may be raised within the ten-mill limitation will be
insufficient
to provide for the necessary requirements of the
subdivision and
that it is necessary to levy a tax in excess of
that limitation
for any of the following purposes:
(A) For current expenses of the subdivision, except that
the
total levy for current expenses of a detention facility
district
or district organized under section 2151.65 of the Revised Code
shall not exceed two mills and that the total levy for current
expenses of a combined district organized under sections
2151.65
and 2152.41 of the Revised Code shall not exceed four mills;
(B) For the payment of debt charges on certain described
bonds, notes, or certificates of indebtedness of the subdivision
issued subsequent to January 1, 1925;
(C) For the debt charges on all bonds, notes, and
certificates of indebtedness issued and authorized to be issued
prior to January 1, 1925;
(D) For a public library of, or supported by, the
subdivision
under whatever law organized or authorized to be
supported;
(E) For a municipal university, not to exceed two mills
over
the limitation of one mill prescribed in section 3349.13 of
the
Revised Code;
(F) For the construction or acquisition of any specific
permanent improvement or class of improvements that the taxing
authority of the subdivision may include in a single bond issue;
(G) For the general construction, reconstruction,
resurfacing, and repair of streets, roads, and bridges in
municipal corporations, counties, or townships;
(H) For
parks and recreational purposes;
(I) For the purpose of providing and maintaining fire
apparatus, appliances, buildings, or sites therefor, or sources
of
water supply and materials therefor, or the establishment and
maintenance of lines of fire alarm telegraph, or the payment of
permanent, part-time, or volunteer firefighters or
firefighting
companies to operate the same, including the payment of the
firefighter employers'
contribution required under section
742.34
of
the Revised Code, or the purchase of ambulance
equipment, or
the provision of ambulance, paramedic, or other emergency
medical
services
operated by a fire department or firefighting
company;
(J) For the purpose of providing and maintaining motor
vehicles, communications, other equipment, buildings, and sites
for such buildings used directly in
the
operation of a police
department, or the payment of salaries
of
permanent police
personnel, including the payment of the
police
officer employers'
contribution
required under section 742.33
of
the Revised Code, or
the payment of the costs incurred by
townships as a result of
contracts made with other political
subdivisions in order to
obtain police protection, or the
provision of ambulance or
emergency medical services operated by a
police
department;
(K) For the maintenance and operation of a county home or
detention
facility;
(L) For community mental retardation and developmental
disabilities programs and services pursuant to Chapter 5126. of
the Revised Code, except that the procedure for such levies shall
be as provided in section 5705.222 of the Revised Code;
(M) For regional planning;
(N) For a county's share of the cost of maintaining and
operating schools, district detention facilities, forestry
camps,
or
other facilities, or any combination thereof, established under
section 2151.65 or 2152.41 of the Revised Code or both
of those
sections;
(O) For providing for flood defense, providing and
maintaining a flood wall or pumps, and other purposes to prevent
floods;
(P) For maintaining and operating sewage disposal plants
and
facilities;
(Q) For the purpose of purchasing, acquiring,
constructing,
enlarging, improving, equipping, repairing,
maintaining, or
operating, or any combination of the foregoing, a
county transit
system pursuant to sections 306.01 to 306.13 of
the Revised Code,
or of making any payment to a board of
county commissioners
operating a transit system or a county transit
board pursuant to
section 306.06 of the Revised Code;
(R) For the subdivision's share of the cost of acquiring
or
constructing any schools, forestry camps, detention
facilities,
or
other facilities, or any combination thereof, under section
2151.65 or 2152.41 of the Revised Code or both of
those sections;
(S) For the prevention, control, and abatement of air
pollution;
(T) For maintaining and operating cemeteries;
(U) For providing ambulance service, emergency medical
service, or both;
(V) For providing for the collection and disposal of
garbage
or refuse, including yard waste;
(W) For the payment of the police officer
employers'
contribution or the firefighter
employers' contribution
required
under sections 742.33 and 742.34 of the Revised Code;
(X) For the construction and maintenance of a drainage
improvement pursuant to section 6131.52 of the Revised Code;
(Y) For providing or maintaining senior citizens services
or
facilities as authorized by section 307.694, 307.85, 505.70, or
505.706 or division (EE) of section 717.01 of the Revised Code;
(Z) For the provision and maintenance of zoological park
services and facilities as authorized under section 307.76 of the
Revised Code;
(AA) For the maintenance and operation of a free public
museum of art, science, or history;
(BB) For the establishment and operation of a 9-1-1
system,
as defined in section 4931.40 of the Revised Code;
(CC) For the purpose of acquiring, rehabilitating, or
developing rail property or rail service. As used in this
division, "rail property" and "rail service" have the same
meanings as in section 4981.01 of the Revised Code. This
division
applies only to a county, township, or municipal
corporation.
(DD) For the purpose of acquiring property for,
constructing,
operating, and maintaining community centers as
provided for in
section 755.16 of the Revised Code;
(EE) For the creation and operation of an office or joint
office of economic development, for any economic development
purpose of the office, and to otherwise provide for the
establishment and operation of a program of economic development
pursuant to sections 307.07 and 307.64 of the Revised Code, or to
the extent that the expenses of a county land reutilization
corporation organized under Chapter 1724. of the Revised Code are
found by the board of county commissioners to constitute the
promotion of economic development, for the payment of such
operations and expenses;
(FF) For the purpose of acquiring, establishing,
constructing, improving, equipping, maintaining, or operating, or
any combination of the foregoing, a township airport, landing
field, or other air navigation facility pursuant to section
505.15
of the Revised Code;
(GG) For the payment of costs incurred by a township as a
result of a contract made with a county pursuant to section
505.263 of the Revised Code in order to pay all or any part of
the
cost of constructing, maintaining, repairing, or operating a
water
supply improvement;
(HH) For a board of township trustees to acquire, other
than
by appropriation, an ownership interest in land, water, or
wetlands, or to restore or maintain land, water, or wetlands in
which the board has an ownership interest, not for purposes
of
recreation, but for the purposes of protecting and preserving the
natural, scenic, open, or wooded condition of the land, water, or
wetlands against modification or encroachment resulting from
occupation, development, or other use, which may be styled as
protecting or preserving "greenspace" in the resolution, notice of
election,
or ballot form. Except as otherwise provided in this
division, land is not acquired for purposes of
recreation, even
if the land is used for recreational purposes, so
long as no
building, structure, or fixture used for recreational
purposes is
permanently attached or affixed to the land. Except as otherwise
provided in this division, land that previously has been acquired
in a township for these greenspace purposes may subsequently be
used for recreational purposes if the board of township trustees
adopts a resolution approving that use and no building, structure,
or fixture used for recreational purposes is permanently attached
or affixed to the land. The authorization to use greenspace land
for recreational use does not apply to land located in a township
that had a population, at the time it passed its first greenspace
levy, of more than thirty-eight thousand within a county that had
a population, at that time, of at least eight hundred sixty
thousand.
(II) For the support by a county of a crime victim
assistance
program that is provided and maintained by a county
agency or a
private, nonprofit corporation or association under
section 307.62
of the Revised Code;
(JJ) For any or all of the purposes set forth in divisions
(I) and (J) of this section. This division applies only to a
township.
(KK) For a countywide public safety communications system
under section 307.63 of the Revised Code. This division applies
only to counties.
(LL) For the support by a county of criminal justice
services
under section 307.45 of the Revised Code;
(MM) For the purpose of maintaining and operating a jail
or
other detention facility as defined in section 2921.01 of the
Revised Code;
(NN) For purchasing, maintaining, or improving, or any
combination of the foregoing, real estate on which to hold
agricultural
fairs. This division applies only to a county.
(OO) For constructing, rehabilitating, repairing, or
maintaining
sidewalks, walkways, trails, bicycle pathways, or
similar improvements, or
acquiring ownership interests in land
necessary for the foregoing
improvements;
(PP) For both of the purposes set forth in divisions (G)
and
(OO) of this section.
(QQ) For both of the purposes set forth in divisions (H) and
(HH) of this section. This division applies only to a township.
(RR) For the legislative authority of a municipal
corporation, board of county commissioners of a county, or board
of township trustees of a township to acquire agricultural
easements, as defined in section 5301.67 of the
Revised Code, and
to supervise and
enforce the easements.
(SS) For both of the purposes set forth in divisions (BB)
and
(KK) of this section. This division applies only to a county.
(TT) For the maintenance and operation of a facility that is
organized in whole or in part to promote the sciences and natural
history under section 307.761 of the Revised Code.
(UU) For the creation and operation of a county land
reutilization corporation and for any programs or activities of
the corporation found by
the board of directors of the
corporation to
be consistent with
the purposes for which the
corporation is
organized.
The resolution shall be confined to the
purpose or purposes
described in one division of this section, to which the revenue
derived therefrom shall be applied. The existence in any other
division of this section of authority to levy a tax for any part
or all of the same purpose or purposes does not preclude the use
of such revenues for any part of the purpose or purposes of the
division under which the resolution is adopted.
The resolution shall specify the amount of the increase in
rate that it is necessary to levy, the purpose of that
increase in
rate, and the
number of years during which the increase in rate
shall be in
effect, which may or may not include a levy upon the
duplicate of
the current year. The number of years may be any
number not
exceeding five, except as follows:
(1) When the additional rate is for the payment of debt
charges, the increased rate shall be for the life of the
indebtedness.
(2) When the additional rate is for any of the following,
the
increased rate shall be for a continuing period of time:
(a) For the current expenses for a detention facility
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2151.65 and 2152.41 of the Revised Code;
(b) For providing a county's share of the cost of
maintaining
and operating schools, district detention
facilities,
forestry
camps, or other facilities, or any combination
thereof,
established under section 2151.65 or 2152.41 of the
Revised Code
or under both of those sections.
(3) When the additional rate is for
either of the
following,
the increased rate may be for a continuing period of
time:
(a) For the purposes set forth in division (I), (J), (U),
or
(KK) of this section;
(b) For the maintenance and operation of a joint
recreation
district.
(4) When the increase is for the purpose
or purposes set
forth in
division (D), (G),
(H), (CC), or (PP) of this section,
the
tax
levy
may be for any
specified number of
years or for a
continuing
period of time, as
set forth in the
resolution.
(5) When the additional rate is for the purpose described
in
division (Z) of this section, the increased rate shall be for
any
number of years not exceeding ten.
A levy for
one of the purposes set forth in division
(G),
(I), (J), or
(U) of this section may be
reduced
pursuant to
section 5705.261 or 5705.31 of the Revised
Code. A
levy for
one
of
the purposes set forth in division
(G),
(I), (J), or
(U) of
this
section may
also be
terminated
or permanently reduced by the
taxing authority
if it
adopts a
resolution stating that the
continuance of the levy
is
unnecessary
and the levy shall be
terminated or that the
millage
is excessive
and the levy shall be
decreased by a
designated
amount.
A resolution of a detention facility district, a district
organized under section 2151.65 of the Revised Code, or a
combined
district organized under both sections
2151.65 and 2152.41 of the
Revised Code may include both current
expenses and
other purposes,
provided that the resolution shall apportion the
annual rate of
levy between the current expenses and the other
purpose or
purposes. The apportionment need not be the same for
each year of
the levy, but the respective portions of the rate
actually levied
each year for the current expenses and the other
purpose or
purposes shall be limited by the apportionment.
Whenever a board of county commissioners, acting either as
the taxing authority of its county or as the taxing authority of
a
sewer district or subdistrict created under Chapter 6117. of
the
Revised Code, by resolution declares it necessary to levy a
tax in
excess of the ten-mill limitation for the purpose of
constructing,
improving, or extending sewage disposal plants or
sewage systems,
the tax may be in effect for any number of years
not exceeding
twenty, and the proceeds of the tax,
notwithstanding
the general
provisions of this section, may be used to pay debt
charges on any
obligations issued and outstanding on behalf of
the subdivision
for the purposes enumerated in this paragraph,
provided that any
such obligations have been specifically
described in the
resolution.
The resolution shall go into immediate effect upon its
passage, and no publication of the resolution is necessary other
than that provided for in the notice of election.
When the electors of a subdivision have approved a tax levy
under this section, the taxing authority of the subdivision may
anticipate a fraction of the proceeds of the levy and issue
anticipation notes in accordance with section 5705.191 or
5705.193
of the Revised Code.
Sec. 5709.12. (A) As used in this section, "independent
living facilities" means any residential housing facilities and
related property that are not a nursing home, residential
care
facility, or adult
care facility as defined in division (A) of
section 5701.13 of
the Revised Code.
(B) Lands, houses, and other buildings belonging to a
county,
township, or municipal corporation and used exclusively
for the
accommodation or support of the poor, or leased to the
state or
any political subdivision for public purposes shall be
exempt from
taxation. Real and tangible personal property
belonging to
institutions that is used exclusively for charitable
purposes
shall be exempt from taxation, including real property
belonging
to an institution that is a nonprofit corporation that
receives a
grant under
the Thomas Alva Edison
grant program
authorized
by
division (C) of
section 122.33 of the Revised Code
at any time
during the tax year
and being held for leasing or
resale to
others. If, at any time during a tax year for which
such property
is exempted from taxation, the corporation ceases to
qualify for
such a grant, the director of development
shall notify
the tax
commissioner, and the tax commissioner shall
cause the
property to
be restored to the tax list beginning with
the
following tax year.
All property owned and
used by a nonprofit
organization
exclusively for a home for the
aged, as defined in
section 5701.13
of the Revised Code, also
shall be exempt from
taxation.
(C)(1) If a home for the aged
described in division (B)(1)
of
section 5701.13 of the Revised Code is operated in conjunction
with
or at the same site as independent living facilities, the
exemption granted in division (B) of this section shall include
kitchen, dining room, clinic, entry ways, maintenance and storage
areas, and land necessary for access commonly used by both
residents of the home for the aged and residents of the
independent living facilities. Other facilities commonly used by
both residents of the home for the aged and residents of
independent living units shall be exempt from taxation only if
the
other facilities are used primarily by the residents of the
home
for the aged. Vacant land currently unused by the home, and
independent living facilities and the lands connected with them
are not exempt from taxation. Except as provided in division
(A)(1)
of section 5709.121 of the Revised Code, property of a home
leased
for nonresidential purposes is not exempt from taxation.
(2) Independent living facilities are exempt from taxation
if
they are operated in conjunction with or at the same site as a
home for the aged described in division (B)(2) of section 5701.13
of the Revised Code; operated by a corporation, association, or
trust described in division (B)(1)(b) of that section; operated
exclusively for the benefit of members of the corporation,
association, or trust who are retired, aged, or infirm; and
provided to those members without charge in consideration of their
service, without compensation, to a charitable, religious,
fraternal, or educational institution. For the purposes of
division (C)(2) of this section, "compensation" does not include
furnishing room and board, clothing, health care, or other
necessities, or stipends or other de minimis payments to defray
the cost thereof.
(D)(1) A private corporation established under federal law,
defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105
Stat.
1629, as
amended, the objects of which include encouraging the advancement
of science generally, or of a particular branch of science, the
promotion of scientific research, the improvement of the
qualifications and usefulness of scientists, or the increase and
diffusion of scientific knowledge is conclusively presumed to be
a
charitable or educational institution. A private corporation
established as a nonprofit corporation under the laws of a state,
that is exempt from federal income taxation under section
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085,
26
U.S.C.A. 1, as amended, and has as its principal purpose one
or
more of the foregoing objects, also is conclusively presumed
to be
a charitable or educational institution.
The fact that an organization described in this division
operates in a manner that results in an excess of revenues over
expenses shall not be used to deny the exemption granted by this
section, provided such excess is used, or is held for use, for
exempt purposes or to establish a reserve against future
contingencies; and, provided further, that such excess may not be
distributed to individual persons or to entities that would not
be
entitled to the tax exemptions provided by this chapter. Nor
shall
the fact that any scientific information diffused by the
organization is of particular interest or benefit to any of its
individual members be used to deny the exemption granted by this
section, provided that such scientific information is available
to
the public for purchase or otherwise.
(2) Division (D)(2) of this section does not apply to real
property exempted from taxation under this section and division
(A)(3) of section 5709.121 of the Revised Code and belonging to a
nonprofit corporation described in division (D)(1) of this section
that has received a grant under the Thomas Alva Edison grant
program authorized by division (C) of section 122.33 of the
Revised Code during any of the tax years the property was exempted
from taxation.
When a private corporation
described in
division
(D)(1) of
this section
sells all or any portion of a tract, lot,
or parcel
of real
estate that has been exempt from taxation under
this
section and
section 5709.121 of the Revised Code, the portion
sold
shall be
restored to the tax list for the year following the
year
of the
sale and, except in connection with a sale and transfer of
such a tract, lot, or parcel to a county land
reutilization
corporation organized under Chapter 1724. of the
Revised Code, a
charge shall be levied against the sold
property
in an
amount
equal to the tax savings on such property
during the
four
tax
years preceding the year the property is
placed on the
tax
list.
The tax savings equals the amount of the
additional
taxes
that
would have been levied if such property had
not been
exempt
from
taxation.
The charge constitutes a lien of the state upon such
property
as of the first day of January of the tax year in which
the charge
is levied and continues until discharged as provided
by law. The
charge may also be remitted for all or any portion
of such
property that the tax commissioner determines is entitled
to
exemption from real property taxation for the year such
property
is restored to the tax list under any provision of the
Revised
Code, other than sections 725.02, 1728.10, 3735.67,
5709.40,
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78,
and 5709.84,
upon an application for exemption covering the year
such property
is restored to the tax list filed under section
5715.27 of the
Revised Code.
(E) Real property held by an
organization organized and
operated exclusively for charitable
purposes as described under
section 501(c)(3) of the
Internal Revenue Code and exempt from
federal
taxation under section 501(a) of the Internal
Revenue
Code, 26 U.S.C.A. 501(a) and
(c)(3), as
amended, for the purpose
of constructing or rehabilitating
residences for eventual transfer
to qualified low-income
families through sale, lease, or land
installment contract,
shall be exempt from taxation.
The exemption shall commence on the day title to
the property
is transferred to the organization
and shall continue to the end
of the tax year in which
the organization transfers title to the
property to a
qualified low-income family. In no case shall the
exemption extend beyond the
second succeeding tax year following
the year in which the title was
transferred to the organization.
If the title is transferred to the
organization and from the
organization to a qualified low-income family in the
same tax
year, the exemption shall continue to the end of that tax year.
The
proportionate amount of taxes that are a
lien but not yet
determined, assessed, and levied for the tax year in which
title
is transferred to the organization shall be remitted by the
county
auditor for each day of the year that title is held by the
organization.
Upon transferring the title to another person, the
organization shall file
with the county auditor an affidavit
affirming that the title was transferred
to a qualified low-income
family or that the title was not transferred to a
qualified
low-income family, as the case may be; if the title was
transferred to a qualified low-income family, the affidavit shall
identify the
transferee by name. If the organization transfers
title to the property
to anyone other than a
qualified low-income
family, the exemption, if it has not previously expired,
shall
terminate, and the property shall be restored to the tax list for
the
year following the year of the transfer and a charge shall be
levied against
the property in an amount equal to the amount of
additional taxes that would
have been levied if such property had
not been exempt from taxation. The
charge constitutes a lien of
the state upon such property as of the first day
of January of the
tax year in which the charge is levied and
continues until
discharged as provided by law.
The application for exemption shall be filed as otherwise
required
under section 5715.27 of the Revised Code, except that
the
organization holding the property shall file with its
application documentation substantiating its status as an
organization organized and operated exclusively for charitable
purposes under section 501(c)(3) of the
Internal Revenue Code and
its qualification for
exemption from federal taxation under
section 501(a)
of the Internal Revenue Code, and affirming its
intention to construct or rehabilitate the property for the
eventual transfer to qualified low-income families.
As used in this division, "qualified low-income family"
means
a family whose income does not exceed two hundred per cent
of the
official federal poverty guidelines as revised annually
in
accordance with section 673(2) of the "Omnibus Budget
Reconciliation Act of 1981," 95 Stat. 511, 42
U.S.C.A. 9902, as
amended, for a family size equal to the size of the
family whose
income is being determined.
(F) Real property held by a county land reutilization
corporation organized under Chapter 1724. of the Revised Code
shall be exempt from taxation. Notwithstanding section 5715.27 of
the Revised Code, a county land reutilization corporation is not
required to apply to any county or state agency in order to
qualify for the exemption.
The exemption shall commence on the day title to the property
is transferred to the corporation and shall continue to the end of
the tax year in which the instrument transferring title from the
corporation to another owner is recorded, if the use to which the
other
owner
puts
the
property does not qualify for an exemption
under this
section
or any other section of the Revised Code.
If
the title
to
the
property is transferred to the corporation and
from the
corporation in the same tax year, the exemption shall
continue to
the end of that tax year. The proportionate amount of
taxes that
are a lien but not yet determined, assessed, and
levied
for the
tax year in which title is transferred to the
corporation
shall
be remitted by the county auditor for each day
of the year
that
title is held by the corporation.
Upon transferring the title to another person, the
corporation shall file with the county auditor an affidavit
affirming that the title was transferred to such other person and
shall identify the transferee by name. If the corporation
transfers title to the property to anyone that does not qualify or
the use to which the property is put does not qualify
the
property for an exemption under this
section or any other section
of the Revised Code, the exemption,
if it has not previously
expired, shall terminate, and the
property shall be restored to
the tax list for the year following
the year of the transfer. A
charge shall be levied against the
property in an amount equal to
the amount of additional taxes that
would have been levied if
such property had not been exempt from
taxation. The charge
constitutes a lien of the state upon such
property as of the
first day of January of the tax year in which
the charge is
levied and continues until discharged as provided by
law.
In lieu of the application for exemption otherwise required
to be filed as
required
under section 5715.27 of the Revised
Code, a count land reutilization
corporation holding the property
shall, upon the request of any county or state agency, submit its
articles of incorporation substantiating its status as a county
land
reutilization corporation.
Sec. 5721.01. (A) As used in this chapter:
(1) "Delinquent lands" means all lands upon which
delinquent
taxes, as defined in section 323.01 of the Revised
Code, remain
unpaid at the time a settlement is made between the
county
treasurer and auditor pursuant to division (C) of section
321.24
of the Revised Code.
(2) "Delinquent vacant lands" means all lands that have
been
delinquent lands for at least two years and that are
unimproved by
any dwelling.
(3) "County land reutilization corporation" means a county
land reutilization corporation organized under Chapter 1724. of
the Revised Code.
(B) As used in sections 5719.04, 5721.03,
and 5721.31 of the
Revised
Code and in any other sections of the Revised Code to
which those
sections are applicable, a newspaper or newspaper of
general
circulation shall be a publication bearing a title or
name,
regularly issued as frequently as once a week for a definite
price or consideration paid for by not less than fifty per cent
of
those to whom distribution is made, having a second class
mailing
privilege, being not less than four pages, published
continuously
during the immediately preceding one-year period,
and circulated
generally in the political subdivision in which it
is published.
Such publication shall be of a type to which the
general public
resorts for passing events of a political,
religious, commercial,
and social nature, current happenings,
announcements,
miscellaneous reading matter, advertisements, and
other notices.
Sec. 5721.011. Immediately after each settlement required
by
division (C) of section 321.24 of the Revised Code, each
county
auditor shall compile, in substantially the same form as
the list
and duplicate prepared pursuant to section 319.28 of the
Revised
Code, a list and duplicate of all delinquent lands in his
the
auditor's
county. In any such list there may be included lands
that have
been omitted from a prior list. Lands on which the only
unpaid
taxes are amounts claimed in good faith not to be due in
complaints pending under section 5715.19 of the Revised Code and
lands that are the subject of an application for exemption from
taxation under section 5715.27 of the Revised Code shall not be
included in the list. The delinquent land list and duplicate
shall
contain the description of the property and the name of the
person
in whose name it is listed as they appear on the tax list
of the
previous tax year and the total amount of all taxes,
assessments,
recoupment charges, penalties, and interest due and
unpaid against
the entry at the settlement and shall set forth as
separate items
any interest required to be so entered under
division divisions
(B)(1) or,
(2), and (3) of section 323.121 of the Revised Code.
The original
list shall be kept in the office of the auditor, and
the duplicate
shall be certified and delivered to the county
treasurer within
thirty days after the settlement required by
division (C) of
section 321.24 of the Revised Code.
Sec. 5721.03. (A) At the time of making the delinquent
land
list, as provided in section 5721.011 of the Revised Code,
the
county auditor shall compile a delinquent tax list consisting
of
all lands on the delinquent land list on which taxes have
become
delinquent at the close of the collection period
immediately
preceding the making of the delinquent land list.
The auditor
shall also compile a delinquent vacant land tax list
of all
delinquent vacant lands prior to the institution of any
foreclosure and forfeiture actions against delinquent vacant
lands
under section 5721.14 of the Revised Code or any
foreclosure
actions against delinquent vacant lands under section
5721.18 of
the Revised Code.
The delinquent tax list, and the delinquent vacant land tax
list if one is compiled, shall contain all of the information
included on the delinquent land list, except that, if the
auditor's records show that the name of the person in whose name
the property currently is listed is not the name that appears on
the delinquent land list, the name used in the delinquent tax
list
or the delinquent vacant land tax list shall be the name of
the
person the auditor's records show as the person in whose name
the
property currently is listed.
Lands that have been included in a previously published
delinquent tax list shall not be included in the delinquent tax
list so long as taxes have remained delinquent on such lands for
the entire intervening time.
In either list, there may be included lands that have been
omitted in error from a prior list and lands with respect to
which
the auditor has received a certification that a delinquent tax
contract has become void since the
publication of the last
previously published list, provided the name of the owner was
stricken from a prior list under section 5721.02 of the Revised
Code.
(B)(1) The auditor shall cause the delinquent tax list and
the delinquent vacant land tax list, if one is compiled, to be
published twice within sixty days after the delivery of the
delinquent land duplicate to the county treasurer, in a newspaper
of general circulation in the county. The publication shall be
printed in the English language.
The auditor shall insert display notices of the forthcoming
publication of the delinquent tax list and, if it is to be
published, the delinquent vacant land tax list once a week for
two
consecutive weeks in a newspaper of general circulation in
the
county. The display notices shall contain the times and
methods of
payment of taxes provided by law, including
information concerning
installment payments made in accordance
with a written delinquent
tax contract. The display
notice for the
delinquent tax list also
shall include a notice that an interest
charge will accrue on
accounts remaining unpaid after the last
day of November unless
the taxpayer enters into a written
delinquent tax contract
to pay
such taxes in installments. The display notice for the
delinquent
vacant land tax list if it is to be published also
shall include a
notice that delinquent vacant lands in the list
are lands on which
taxes have remained unpaid for two years one year
after being
certified delinquent, and that they are subject to
foreclosure
proceedings as provided in section 323.25, sections 323.65 to
323.79, or section
5721.18
of the Revised Code, or foreclosure and
forfeiture
proceedings as
provided in section 5721.14 of the
Revised Code.
Each display
notice also shall state that the lands
are subject to
a tax certificate
sale under section 5721.32 or
5721.33 of the
Revised Code or assignment to a county land
reutilization
corporation, as
the case may be,
and shall
include
any other
information
that the
auditor
considers pertinent to
the purpose
of the notice. The
display
notices shall be
furnished by the
auditor to the
newspapers
selected to publish
the lists at least
ten days before
their
first publication.
(2) Publication of the list or lists may be made by a
newspaper in installments, provided the complete publication of
each list is made twice during the sixty-day period.
(3) There shall be attached to the delinquent tax list a
notice that the delinquent lands will be certified for
foreclosure
by the auditor unless the taxes, assessments,
interest, and
penalties due and owing on them are paid. There
shall be attached
to the delinquent vacant land tax list, if it
is to be published,
a notice that delinquent vacant lands will be
certified for
foreclosure or foreclosure and forfeiture by the
auditor unless
the taxes, assessments, interest, and penalties
due and owing on
them are paid within twenty-eight days after the
final publication
of the notice.
(4) The auditor shall review the first publication of each
list for accuracy and completeness and may correct any errors
appearing in the list in the second publication.
(C) For the purposes of section 5721.18 of the Revised
Code,
land is first certified delinquent on the date of the
certification of the delinquent land list containing that land.
Sec. 5721.06. (A)(1) The form of the notice required to be
attached to the published delinquent tax list by division (B)(3)
of section 5721.03 of the Revised Code shall be in substance as
follows:
"DELINQUENT LAND TAX NOTICE
The lands, lots, and parts of lots returned delinquent by
the
county treasurer of ................... county, with the
taxes
assessments, interest, and penalties, charged against them
agreeably to law, are contained and described in the following
list: (Here insert the list with the names of the owners of such
respective tracts of land or town lots as designated on the
delinquent tax list. If, prior to seven days
before the
publication of the list, a delinquent tax
contract has been
entered into
under section 323.31 of the Revised Code, the owner's
name may be
stricken from the list or designated by an asterisk
shown in the
margin next to the owner's name.)
Notice is hereby given that the whole of such several
lands,
lots, or parts of lots will be certified for foreclosure
by the
county auditor pursuant to law unless the whole of the
delinquent
taxes, assessments, interest, and penalties are paid
within one
year or unless a tax certificate with respect to the parcel is
sold under section 5721.32 or 5721.33 of the Revised Code. The
names of
persons who have
entered
into a
written delinquent tax
contract with the county
treasurer to discharge the
delinquency
are designated by an asterisk or have been stricken
from the
list."
(2) If the county treasurer has certified to the county
auditor
that the treasurer intends to offer for sale or assign a
tax
certificate with respect to one or more parcels of delinquent
land under
section 5721.32 or 5721.33 of the Revised Code, the
form of the notice shall
include the
following
statement, appended
after the second paragraph of the notice prescribed by
division
(A)(1) of this section:
"Notice also is hereby given that a tax certificate may be
offered for sale or assigned
under section 5721.32 or 5721.33 of
the Revised Code with respect to those
parcels shown on
this list.
If a tax certificate on
a parcel is purchased, the purchaser of
the tax certificate acquires the
state's or its taxing district's
first lien against the property,
and an additional interest charge
of up to eighteen per cent per annum shall
be assessed against the
parcel. In addition, failure by the owner of the
parcel to redeem
the tax certificate may result in foreclosure
proceedings against
the parcel. No tax certificate shall be offered for sale
if the
owner of the parcel
has either discharged the lien by paying to
the county treasurer in cash the
amount of delinquent taxes,
assessments, penalties, interest, and charges
charged against the
property, or has entered into a valid
delinquent tax contract
pursuant to section 323.31 of the Revised
Code to pay those
amounts in installments."
(B) The form of the notice required to be attached to the
published delinquent vacant land tax list by division (B)(3) of
section 5721.03 of the Revised Code shall be in substance as
follows:
"DELINQUENT VACANT LAND TAX NOTICE
The delinquent vacant lands, returned delinquent by the
county treasurer of................. county, with the taxes
assessments, interest, and penalties charged against them
according to law, and remaining delinquent for two years one year,
are
contained and described in the following list: (here insert
the
list with the names of the owners of the respective tracts of
land as designated on the delinquent vacant land tax list. If,
prior to seven days before the publication of
the list, a
delinquent tax contract has been
entered into under section 323.31
of the
Revised Code, the owner's name may be stricken from the
list or
designated by an asterisk shown in the margin next to the
owner's
name.)
Notice is hereby given that these delinquent vacant lands
will be certified for foreclosure or foreclosure and forfeiture
by
the county auditor pursuant to law unless the whole of the
delinquent taxes, assessments, interest, and penalties are paid
within twenty-eight days after the final publication of this
notice. The names of persons who have entered into a written
delinquent tax contract with the county treasurer to
discharge the
delinquency are designated by an asterisk or have been stricken
from the list."
Sec. 5721.10. Except as otherwise provided under sections
5721.30 to
5721.43 of the Revised Code, the state
shall
have the
first lien on
the
lands and lots described in the
delinquent land
list, for the
amount of taxes, assessments,
interest, and penalty
charged prior
to the delivery of such list.
If the taxes have not
been paid
for one year after having been
certified as delinquent,
the state
shall institute foreclosure
proceedings in the manner
provided by
sections section 323.25, sections 323.65 to 323.79, or
sections 5721.01 to
5721.28
of the Revised Code, unless a tax
certificate
respecting
that
property has been sold or assigned
under section 5721.32 or
5721.33 of the
Revised Code,
or
unless
such taxes
are the subject
of a valid
delinquent tax contract
under section 323.31 of
the
Revised Code
for which the county
treasurer has not made
certification to the
county auditor that
the delinquent
tax
contract has
become void.
The court
shall
levy, as costs in
the
foreclosure proceedings
instituted on the
certification of
delinquency, the
cost of an abstract or
certificate of title to
the property
described in the
certification, if it is required by
the
court, to be paid
into
the general fund of the county.
Sections 5721.01 to
5721.28
of
the Revised Code do not prevent the
partial payment of such
delinquent
taxes, assessments, interest,
and penalty during the
period the
delinquency is being discharged
in accordance with a
delinquent tax contract
under section 323.31
of the Revised Code,
but the partial
payments may be made and
received as provided by
law without
prejudice to the right of the
state to institute
foreclosure
proceedings for any amount then
remaining unpaid, if
the county
treasurer certifies to the county
auditor that the
delinquent tax contract
has become void.
Sec. 5721.11. The county auditor shall enter upon the county
auditor's tax
list and county treasurer's duplicate, showing lands
delinquent, the word
"delinquent," and such entry on said tax list
and duplicate is notice to all
purchasers or other persons
acquiring any right, title, or interest in or to
the land
pertinent to which such entry is made, of the prior right and lien
of
the state under sections 323.01 to 323.79 or sections 5721.01
to
5721.28, inclusive, of the Revised Code.
Sec. 5721.18. The county prosecuting attorney, upon the
delivery to the prosecuting attorney by the county auditor
of a
delinquent land or
delinquent vacant land tax certificate, or of a
master list of
delinquent or delinquent vacant tracts, shall
institute a
foreclosure proceeding under this section in the name
of the
county treasurer to foreclose the lien of the state, in any
court
with jurisdiction or in the county board of revision with
jurisdiction pursuant to section 323.66 of the Revised Code,
unless the taxes, assessments, charges,
penalties, and interest
are paid prior to the time a complaint is
filed, or unless a
foreclosure or foreclosure and forfeiture
action has been or will
be instituted under section 323.25, sections 323.65 to 323.79, or
section 5721.14 of the Revised Code.
If the delinquent land or
delinquent vacant land tax certificate
or the
master list of
delinquent or delinquent vacant tracts lists
minerals or rights
to minerals listed pursuant to sections
5713.04, 5713.05, and
5713.06 of the
Revised Code,
the county
prosecuting attorney may
institute a foreclosure proceeding in the
name of the county
treasurer, in any court with jurisdiction, to
foreclose the
lien
of the state against such minerals or rights to
minerals, unless
the
taxes, assessments, charges, penalties, and
interest are paid
prior to the
time
the complaint is filed, or
unless a foreclosure
or foreclosure and forfeiture
action has been
or will be
instituted under section 323.25, sections 323.65 to 323.79, or
section 5721.14 of the
Revised Code.
The prosecuting attorney shall
prosecute the proceeding
to
final judgment and satisfaction. Within ten days after obtaining a
judgment, the prosecuting attorney shall notify the treasurer in
writing that
judgment has been rendered. If there is a copy of a
written delinquent tax contract attached to the
certificate or an
asterisk
next to an entry on the master list, or if a copy of a
delinquent tax
contract is received from the auditor
prior to the
commencement of the proceeding under this section, the
prosecuting
attorney shall not institute the proceeding under
this section,
unless the prosecuting attorney receives a
certification of the
treasurer
that the delinquent tax contract has become void.
(A) This division applies to all foreclosure proceedings
not
instituted and prosecuted under section 323.25 of the Revised
Code
or division (B) or (C) of this section. The foreclosure
proceedings shall be instituted and prosecuted in the same manner
as is provided by law for the foreclosure of mortgages on land,
except that, if service by publication is necessary, such
publication shall be made once a week for three consecutive weeks
instead of as provided by the Rules of Civil Procedure, and the
service shall be complete at the expiration of three weeks after
the date of the first publication. In any proceeding prosecuted
under this section, if the prosecuting attorney determines that
service upon a defendant may be obtained ultimately only by
publication, the prosecuting attorney may cause service to be
made
simultaneously by certified mail,
return receipt requested,
ordinary mail, and
publication.
In any county that has adopted a permanent parcel number
system, the parcel may be described in the notice by parcel
number
only, instead of also with a complete legal description,
if the
prosecuting attorney determines that the publication of
the
complete legal description is not necessary to provide
reasonable
notice of the foreclosure proceeding to the interested
parties. If
the complete legal description is not published, the
notice shall
indicate where the complete legal description may be
obtained.
It is sufficient, having been made a proper party to the
foreclosure proceeding, for the treasurer to allege in the
treasurer's
complaint that the certificate or master list has been
duly filed
by the auditor, that the amount of money appearing to
be due and
unpaid is due and unpaid, and that there is a lien
against the
property described in the certificate or master list,
without
setting forth in the complaint any other or special matter
relating to the foreclosure proceeding. The prayer of the
complaint shall be that the court or the county board of revision
with jurisdiction pursuant to section 323.66 of the Revised Code
issue an order that the
property be sold or conveyed by the
sheriff or otherwise be disposed of, and the equity
of redemption
be extinguished, according to
the alternative
redemption
procedures prescribed in sections
323.65 to 323.79 of
the
Revised Code, or if the action is in the
municipal court by the
bailiff, in the manner provided in section
5721.19 of the Revised
Code.
In the foreclosure proceeding, the treasurer may join in
one
action any number of lots or lands, but the decree shall be
rendered separately, and any proceedings may be severed, in the
discretion of the court or board of revision, for the purpose of
trial or appeal, and
the court or board of revision shall make
such order for the payment of costs as is
considered proper. The
certificate or master list filed by the
auditor with the
prosecuting attorney is prima-facie evidence at
the trial of the
foreclosure action of the amount and validity of
the taxes,
assessments, charges, penalties, and interest
appearing due and
unpaid and of their nonpayment.
(B) Foreclosure proceedings constituting an action in rem
may
be commenced by the filing of a complaint after the end of
the
second year from the date on which the delinquency was first
certified by the auditor. Prior to filing such an action in rem,
the prosecuting attorney shall cause a title search to be
conducted for the purpose of identifying any lienholders or other
persons with interests in the property subject to foreclosure.
Following the title search, the action in rem shall be instituted
by filing in the office of the clerk of a court with jurisdiction
a complaint bearing a caption substantially in the form set forth
in division (A) of section 5721.181 of the Revised Code.
Any number of parcels may be joined in one action. Each
separate parcel included in a complaint shall be given a serial
number and shall be separately indexed and docketed by the clerk
of the court in a book kept by the clerk for such purpose. A
complaint shall contain the permanent parcel number of each
parcel
included in it, the full street address of the parcel when
available, a description of the parcel as set forth in the
certificate or master list, the name and address of the last
known
owner of the parcel if they appear on the general tax list,
the
name and address of each lienholder and other person with an
interest in the parcel identified in the title search relating to
the parcel that is required by this division, and the amount of
taxes, assessments, charges, penalties, and interest due and
unpaid with respect to the parcel. It is sufficient for the
treasurer to allege in the complaint that the
certificate or
master list has been duly filed by the auditor with respect to
each parcel listed, that the amount of money with respect to each
parcel appearing to be due and unpaid is due and unpaid, and that
there is a lien against each parcel, without setting forth any
other or special matters. The prayer of the complaint shall be
that the court issue an order that the land described in the
complaint be sold in the manner provided in section 5721.19 of
the
Revised Code.
(1) Within thirty days after the filing of a complaint,
the
clerk of the court in which the complaint was filed shall
cause a
notice of foreclosure substantially in the form of the
notice set
forth in division (B) of section 5721.181 of the
Revised Code to
be published once a week for three consecutive
weeks in a
newspaper of general circulation in the county. In
any county that
has adopted a permanent parcel number system, the
parcel may be
described in the notice by parcel number only,
instead of also
with a complete legal description, if the
prosecuting attorney
determines that the publication of the
complete legal description
is not necessary to provide reasonable
notice of the foreclosure
proceeding to the interested parties.
If the complete legal
description is not published, the notice
shall indicate where the
complete legal description may be
obtained.
After the third publication, the publisher shall file with
the clerk of the court an affidavit stating the fact of the
publication and including a copy of the notice of foreclosure as
published. Service of process for purposes of the action in rem
shall be considered as complete on the date of the last
publication.
Within thirty days after the filing of a complaint and
before
the final date of publication of the notice of
foreclosure, the
clerk of the court also shall cause a copy of a
notice
substantially in the form of the notice set forth in
division (C)
of section 5721.181 of the Revised Code to be mailed
by certified
mail, with postage prepaid, to each person named in
the complaint
as being the last known owner of a parcel included
in it, or as
being a lienholder or other person with an interest
in a parcel
included in it. The notice shall be sent to the
address of each
such person, as set forth in the complaint, and
the clerk shall
enter the fact of such mailing upon the
appearance docket. If the
name and address of the last known
owner of a parcel included in a
complaint is not set forth in it,
the auditor shall file an
affidavit with the clerk stating that
the name and address of the
last known owner does not appear on
the general tax list.
(2)(a) An answer may be filed in an action in rem under
this
division by any person owning or claiming any right, title,
or
interest in, or lien upon, any parcel described in the
complaint.
The answer shall contain the caption and number of
the action and
the serial number of the parcel concerned. The
answer shall set
forth the nature and amount of interest claimed
in the parcel and
any defense or objection to the foreclosure of
the lien of the
state for delinquent taxes, assessments, charges,
penalties, and
interest as shown in the complaint. The answer
shall be filed in
the office of the clerk of the court, and a
copy of the answer
shall be served on the prosecuting attorney,
not later than
twenty-eight days after the date of final
publication of the
notice of foreclosure. If an answer is not
filed within such time,
a default judgment may be taken as to any
parcel included in a
complaint as to which no answer has been
filed. A default judgment
is valid and effective with respect to
all persons owning or
claiming any right, title, or interest in,
or lien upon, any such
parcel, notwithstanding that one or more
of such persons are
minors, incompetents, absentees or
nonresidents of the state, or
convicts in confinement.
(b)(i) A receiver appointed pursuant to divisions (C)(2)
and
(3) of section 3767.41 of the Revised Code may file an answer
pursuant to division (B)(2)(a) of this section, but is not
required to do so as a condition of receiving proceeds in a
distribution under division (B)(1) of section 5721.17 of the
Revised Code.
(ii) When a receivership under section 3767.41 of the
Revised
Code is associated with a parcel, the notice of
foreclosure set
forth in division (B) of section 5721.181 of the
Revised Code and
the notice set forth in division (C) of that
section shall be
modified to reflect the provisions of division
(B)(2)(b)(i) of
this section.
(3) At the trial of an action in rem under this division,
the
certificate or master list filed by the auditor with the
prosecuting attorney shall be prima-facie evidence of the amount
and validity of the taxes, assessments, charges, penalties, and
interest appearing due and unpaid on the parcel to which the
certificate or master list relates and their nonpayment. If an
answer is properly filed, the court may, in its discretion, and
shall, at the request of the person filing the answer, grant a
severance of the proceedings as to any parcel described in such
answer for purposes of trial or appeal.
(C) In addition to the actions in rem authorized under
division (B) of this section and section 5721.14 of the Revised
Code, an action in rem may be commenced under this division. An
action commenced under this division shall conform to all of the
requirements of division (B) of this section except as follows:
(1) The prosecuting attorney shall not cause a title
search
to be conducted for the purpose of identifying any
lienholders or
other persons with interests in the property
subject to
foreclosure, except that the prosecuting attorney
shall cause a
title search
to be conducted to identify any receiver's lien.
(2) The names and addresses of lienholders and persons
with
an interest in the parcel shall not be contained in the
complaint,
and notice shall not be mailed to lienholders and
persons with an
interest as provided in division (B)(1) of this
section, except
that the name and address of a receiver under
section 3767.41 of
the Revised Code shall be contained in the
complaint and notice
shall be mailed to the receiver.
(3) With respect to the forms applicable to actions
commenced
under division (B) of this section and contained in
section
5721.181 of the Revised Code:
(a) The notice of foreclosure prescribed by division (B)
of
section 5721.181 of the Revised Code shall be revised to
exclude
any reference to the inclusion of the name and address of
each
lienholder and other person with an interest in the parcel
identified in a statutorily required title search relating to the
parcel, and to exclude any such names and addresses from the
published notice, except that the revised notice shall refer to
the inclusion of the name and address of a receiver under section
3767.41 of the Revised Code and the published notice shall
include
the receiver's name and address. The notice of
foreclosure also
shall include the following in boldface type:
"If pursuant to the action the parcel is sold, the sale
shall
not affect or extinguish any lien or encumbrance with
respect to
the parcel other than a receiver's lien and other than
the lien
for land taxes, assessments, charges, interest, and
penalties for
which the lien is foreclosed and in satisfaction of
which the
property is sold. All other liens and encumbrances
with respect to
the parcel shall survive the sale."
(b) The notice to the owner, lienholders, and other
persons
with an interest in a parcel shall be a notice only to
the owner
and to any receiver under section 3767.41 of the
Revised Code, and
the last two sentences of the notice shall be omitted.
(4) As used in this division, a "receiver's lien" means
the
lien of a receiver appointed pursuant to divisions (C)(2) and
(3)
of section 3767.41 of the Revised Code that is acquired
pursuant
to division (H)(2)(b) of that section for any
unreimbursed
expenses and other amounts paid in accordance with
division (F) of
that section by the receiver and for the fees of
the receiver
approved pursuant to division (H)(1) of that
section.
(D) If the prosecuting attorney determines that an action
in
rem under division (B) or (C) of this section is precluded by
law,
then foreclosure proceedings shall be filed pursuant to
division
(A) of this section, and the complaint in the action in
personam
shall set forth the grounds upon which the action in rem
is
precluded.
(E) The conveyance by the owner of any parcel against
which a
complaint has been filed pursuant to this section at any
time
after the date of publication of the parcel on the
delinquent tax
list but before the date of a judgment of
foreclosure pursuant to
section 5721.19 of the Revised Code shall
not nullify the right of
the county to proceed with the
foreclosure.
Sec. 5721.19. (A) In its judgment of foreclosure rendered
with respect to actions filed pursuant to section 5721.18 of the
Revised Code, the court or the county board of revision with
jurisdiction pursuant to section 323.66 of the Revised Code shall
enter a finding with respect to
each
parcel of the amount of the
taxes, assessments, charges,
penalties, and interest, and the
costs incurred in the
foreclosure
proceeding instituted against
it, that are due and
unpaid. The
court or the county board
of
revision shall order such premises to be transferred pursuant
to
division (I) of this section or may order each parcel to be
sold,
without
appraisal, for not
less than either of the
following:
(1) The fair market value of the parcel, as determined by
the
county auditor, plus the costs incurred in the foreclosure
proceeding;
(2) The total amount of the finding entered by the court or
the county board of revision,
including all taxes, assessments,
charges, penalties, and
interest
payable subsequent to the
delivery to the county
prosecuting
attorney of the delinquent land
tax certificate or
master list of
delinquent tracts and prior to
the transfer of the
deed of the
parcel to the purchaser following
confirmation of
sale, plus the
costs incurred in the foreclosure
proceeding. For purposes of
determining such amount, the county
treasurer may estimate the
amount of taxes, assessments,
interest,
penalties, and costs that
will be payable at the time the deed
of
the property is
transferred to the purchaser.
Notwithstanding the minimum sales price provisions of
divisions (A)(1) and (2)
of this section to the contrary, a parcel
sold pursuant to this section shall
not be sold for less than the
amount described in division (A)(2) of this
section if the highest
bidder is the owner of record of the parcel immediately
prior to
the judgment of foreclosure or a member of the following class of
parties connected to that owner: a member of that owner's
immediate family, a
person with a power of attorney appointed by
that owner who subsequently
transfers the parcel to the owner, a
sole proprietorship owned by that owner
or
a member of that
owner's immediate family, or a partnership,
trust, business trust,
corporation, or association in which the owner or a member of
the
owner's immediate
family owns or controls directly or indirectly
more than fifty per cent. If a
parcel sells for less than the
amount described in division (A)(2) of this
section, the officer
conducting the sale shall require the buyer to complete
an
affidavit stating that the buyer is not the owner of record
immediately prior
to the judgment of foreclosure or a member of
the specified class of parties
connected to that owner, and the
affidavit shall become part of the court
records of the
proceeding. If the county auditor discovers within three years
after the date of the sale that a parcel was sold to that owner or
a member of
the specified class of parties connected to that owner
for a price less than
the amount so described, and if the parcel
is still owned by that owner or a
member of the specified class of
parties connected to that owner, the auditor
within thirty days
after such discovery shall add the difference between that
amount
and the sale price to the amount of taxes that then stand charged
against the parcel and is payable at the next succeeding date for
payment of
real property taxes. As used in this paragraph,
"immediate family" means a
spouse who resides in the same
household and children.
(B) Each parcel affected by the court's finding and order of
sale shall be
separately sold, unless the court orders any of such
parcels to
be
sold together.
Each parcel shall be advertised and sold by the officer to
whom the order of sale is directed in the manner provided by law
for the sale of real property on execution. The advertisement
for
sale of each parcel shall be published once a week for three
consecutive weeks and shall include the date on which a second
sale will be conducted if no bid is accepted at the first sale.
Any number of parcels may be included in one advertisement.
The notice of the advertisement shall be substantially in
the
form of the notice set forth in section 5721.191 of the
Revised
Code. In any county that has adopted a permanent parcel
number
system, the parcel may be described in the notice by
parcel number
only, instead of also with a complete legal
description, if the
prosecuting attorney determines that the
publication of the
complete legal description is not necessary to
provide reasonable
notice of the foreclosure sale to potential
bidders. If the
complete legal description is not published, the
notice shall
indicate where the complete legal description may be
obtained.
(C)(1) Whenever the officer charged to conduct the sale
offers any parcel for sale the officer first shall read aloud a
complete legal description of the parcel, or in the alternative,
may read aloud only a summary description, including the complete
street address of the parcel, if any, and a parcel number if
the
county has adopted a permanent parcel number system and if the
advertising notice prepared pursuant to this section includes a
complete legal description or indicates where the complete legal
description may be obtained. Whenever the officer charged to
conduct the sale
offers any parcel for sale and no bids are made
equal to the
lesser of the amounts described in divisions (A)(1)
and (2) of
this section, the officer shall adjourn the sale of the
parcel to
the
second date that was specified in the advertisement
of sale.
The
second date shall be not less than two weeks or more
than six
weeks from the day on which the parcel was first offered
for
sale.
The second sale shall be held at the same place and
commence at
the same time as set forth in the advertisement of
sale. The
officer shall offer any parcel not sold at the first
sale. Upon
the conclusion of any sale, or if any parcel remains
unsold after
being offered at two sales, the officer conducting
the sale shall
report the results to the court.
(2)(a) If a parcel remains unsold after being offered at
two
sales, or one sale in the case of abandoned lands foreclosed under
sections
323.65 to 323.79 of the Revised Code, or if a parcel
sells at any sale but the amount of the
price is less than the
costs incurred in the proceeding
instituted
against the parcel
under section 5721.18 of the
Revised Code, then
the clerk of the
court shall certify to the
county auditor the
amount of those
costs that remains unpaid. At
the next semiannual
apportionment of
real property taxes that
occurs following any
such certification,
the auditor shall reduce
the real property
taxes that the auditor
otherwise would
distribute to
each taxing
district. In making the
reductions, the auditor
shall subtract
from the otherwise
distributable real property
taxes to a taxing
district an amount
that shall be determined by
multiplying the
certified costs by a
fraction the numerator of
which shall be the
amount of the taxes,
assessments, charges,
penalties, and interest
on the parcel owed
to that taxing
district at the time the parcel
first was offered
for sale
pursuant to this section, and the
denominator of which
shall be
the total of the taxes, assessments,
charges, penalties,
and
interest on the parcel owed to all the
taxing districts at
that
time. The auditor promptly shall pay to
the clerk of the
court
the amounts of the reductions.
(b) If reductions occur pursuant to division (C)(2)(a) of
this section, and if at a subsequent time a parcel is sold at a
foreclosure sale or a forfeiture sale pursuant to Chapter 5723.
of
the Revised Code, then, notwithstanding other provisions of
the
Revised Code, except section 5721.17 of the Revised Code,
governing the distribution of the proceeds of a foreclosure or
forfeiture sale, the proceeds first shall be distributed to
reimburse the taxing districts subjected to reductions in their
otherwise distributable real property taxes. The distributions
shall be based on the same proportions used for purposes of
division (C)(2)(a) of this section.
(3) The court, in its discretion, may order any parcel not
sold pursuant to the original order of sale to be advertised and
offered for sale at a subsequent foreclosure sale. For such
purpose, the court may direct the parcel to be appraised and fix
a
minimum price for which it may be sold.
(D) Except as otherwise provided in division (B)(1) of
section 5721.17 of the Revised Code, upon the confirmation of a
sale, the proceeds of the sale shall be applied as follows:
(1) The costs incurred in any proceeding filed against the
parcel pursuant to section 5721.18 of the Revised Code shall be
paid first.
(2) Following the payment required by division (D)(1) of
this
section, the part of the proceeds that is equal to five per
cent
of the taxes and assessments due shall be deposited in the
delinquent tax and assessment collection fund created pursuant to
section 321.261 of the Revised Code.
If a county
land
reutilization corporation is operating in the county, the board of
county commissioners, by resolution, may provide that an
additional amount, not to exceed five per cent of such taxes and
assessments, shall be credited to the county land
reutilization
corporation fund created by section 321.263 of the
Revised Code
to pay for the corporation's expenses. If such a resolution is in
effect, the percentage of such taxes and assessments so provided
shall be credited to that fund.
(3) Following the payment required by division (D)(2) of
this
section, the amount found due for taxes, assessments,
charges,
penalties, and interest shall be paid, including all
taxes,
assessments, charges, penalties, and interest payable
subsequent
to the delivery to the county prosecuting attorney of
the
delinquent land tax certificate or master list of delinquent
tracts and prior to the transfer of the deed of the parcel to the
purchaser following confirmation of sale. If the proceeds
available for distribution pursuant to division (D)(3) of this
section are
sufficient to pay the entire amount of
those taxes,
assessments, charges, penalties, and interest,
the
portion of the
proceeds
representing taxes, interest, and
penalties shall be paid
to each claimant in
proportion to the
amount of taxes levied by
the claimant in the preceding
tax year,
and the amount
representing assessments and other charges shall be
paid to each
claimant in the order in which they became due. If
the proceeds
are not sufficient to pay that entire amount, the
proportion of
the
proceeds
representing taxes, penalties, and
interest shall
be
paid to each claimant in
the same proportion
that
the amount of
taxes
levied by the claimant against the
parcel in the preceding
tax year
bears to the taxes levied by all
such claimants against
the parcel
in the preceding tax year, and
the proportion of the
proceeds
representing items of assessments
and other charges shall
be
credited to those items in the order in
which they became due.
(E) If the proceeds from the sale of a parcel are
insufficient to pay in full the amount of the taxes, assessments,
charges, penalties, and interest which are due and unpaid; the
costs incurred in the foreclosure proceeding instituted against
it
which are due and unpaid; and, if division (B)(1) of section
5721.17 of the Revised Code is applicable, any notes issued by a
receiver pursuant to division (F) of section 3767.41 of the
Revised Code and any receiver's lien as defined in division
(C)(4)
of section 5721.18 of the Revised Code, the court,
pursuant to
section 5721.192 of the Revised Code, may enter a
deficiency
judgment against the owner of record of the parcel for
the unpaid
amount. If that owner of record is a corporation, the
court may
enter the deficiency judgment against the stockholder
holding a
majority of that corporation's stock.
If after distribution of proceeds from the sale of the
parcel
under division (D) of this section the amount of proceeds
to be
applied to pay the taxes, assessments, charges, penalties,
interest, and costs is insufficient to pay them in full, and the
court does not enter a deficiency judgment against the owner of
record pursuant to this division, the taxes, assessments,
charges,
penalties, interest, and costs shall be deemed
satisfied.
(F)(1) Upon confirmation of a sale, a spouse of the party
charged with the delinquent taxes or assessments shall thereby be
barred of the right of dower in the property sold, though such
spouse was not a party to the action. No statute of limitations
shall apply to such action. When the land or lots stand charged
on
the tax duplicate as certified delinquent, it is not necessary
to
make the state a party to the foreclosure proceeding, but the
state shall be deemed a party to such action through and be
represented by the county treasurer.
(2) Except as otherwise provided in divisions (F)(3) and
(G)
of this section, unless such land or lots were previously
redeemed
pursuant to section 5721.25 of the Revised Code, upon
the filing
of the entry of confirmation of any sale or the expiration of the
alternative redemption period as defined in section 323.65 of the
Revised Code, the title to
such land or
lots shall be
incontestable in the purchaser and
shall be free and
clear of all
liens and encumbrances, except a
federal tax lien
notice of which
is properly filed in accordance
with section
317.09 of the Revised
Code prior to the date that a
foreclosure
proceeding is instituted
pursuant to division (B) of
section
5721.18 of the Revised Code
and the easements and
covenants of
record running with the land or
lots that were
created prior to
the time the taxes or assessments,
for the
nonpayment of which the
land or lots are sold at
foreclosure,
became due and payable.
(3) When proceedings for foreclosure are instituted under
division (C) of section 5721.18 of the Revised Code, unless the
land or lots were previously redeemed pursuant to section 5721.25
of the Revised Code or before the expiration of the alternative
redemption period, upon the filing of the entry of confirmation
of
sale or after the expiration of the alternative redemption period,
as may apply
to
the case, the title to such land or lots shall
be incontestable in
the purchaser and shall be free of any
receiver's lien as defined
in division (C)(4) of section 5721.18
of the Revised Code and,
except as otherwise provided in division
(G) of this section, the
liens for land taxes, assessments,
charges, interest, and
penalties for which the lien was foreclosed
and in satisfaction
of
which the property was sold. All other
liens and encumbrances
with
respect to the land or lots shall
survive the sale.
(4) The title shall not be invalid because of any
irregularity, informality, or omission of any proceedings under
this chapter, or in any processes of taxation, if such
irregularity, informality, or omission does not abrogate the
provision for notice to holders of title, lien, or mortgage to,
or
other interests in, such foreclosed lands or lots, as
prescribed
in this chapter.
(G) If a parcel is sold under this section for the amount
described in division (A)(2) of this section, and the county
treasurer's estimate exceeds the amount of taxes, assessments,
interest, penalties, and costs actually payable when the deed is
transferred to the purchaser, the officer who conducted the sale
shall refund to the purchaser the difference between the estimate
and the amount actually payable. If the amount of taxes,
assessments, interest, penalties, and costs actually payable when
the
deed is transferred to the purchaser exceeds the county
treasurer's estimate, the officer shall certify the amount of the
excess to the treasurer, who shall enter that amount on the real
and public utility property tax duplicate opposite the property;
the amount of the excess shall be payable at the next succeeding
date prescribed for payment of taxes in section 323.12 of the
Revised Code.
(H) If a parcel is sold or transferred under this section or
sections 323.28 and 323.65 to 323.78 of the Revised Code, the
officer who
conducted the sale or made the transfer of the
property shall collect the recording fee and any associated costs
to cover the recording from the
purchaser or transferee at the
time of the sale or transfer and, following confirmation of
the
sale or transfer, shall execute and
record the deed
conveying
title to the
parcel to the purchaser or transferee. For
purposes
of recording such deed, by placement of a bid or making a
statement of interest by any party ultimately awarded the parcel,
that purchaser or transferee thereby appoints the officer who
makes the sale or is charged with executing and delivering the
deed as agent for the purchaser or transferee for the sole purpose
of accepting delivery of the deed. For such purposes, the
confirmation of any such sale or order to transfer the parcel
without appraisal or sale shall be deemed delivered upon the
confirmation of such sale or transfer.
(I) Notwithstanding section 5722.03 of the Revised Code, if
the complaint alleges that the property is delinquent vacant land
as defined in section 5721.01 of the Revised Code, abandoned lands
as defined in section 323.65 of the Revised Code, or lands
described in division (E) of section 5722.01 of the Revised Code,
and the value of the taxes, assessments, penalties, interest, and
all other charges and costs of the action exceed the auditor's
fair market value of the parcel, then the court or board of
revision having jurisdiction over the matter on motion of the
plaintiff, or on the court's or board's own motion, shall, upon
any adjudication of foreclosure, order, without appraisal and
without sale, the fee simple title of the property to be
transferred to and vested in an electing subdivision as defined in
division (A) of section 5722.01 of the Revised Code. For purposes
of determining whether the taxes, assessments, penalties,
interest,
and all other charges and costs of the action exceed
the actual
fair market value of the parcel, the auditor's most
current
valuation shall be rebuttably presumed to be, and
constitute prima-facie evidence of, the fair market value of the
parcel. In such
case, the filing for journalization of a decree
of foreclosure
ordering that direct transfer without appraisal or
sale shall
constitute confirmation of the transfer and thereby
terminate any
further statutory or common law right of
redemption.
Sec. 5721.191. (A) Subject to division (B) of this
section,
the form for the advertisement of a sale conducted
pursuant to
section 5721.19 of the Revised Code shall be as
follows:
"Notice of sale under judgment of
foreclosure of liens
for
delinquent
land taxes
In the ............... court of ............., Ohio
in the matter of foreclosure of liens for
county treasurer of ........................., Ohio
vs.
parcels of land encumbered with delinquent
Whereas, judgment has been rendered against certain parcels
of real property for taxes, assessments, charges, penalties,
interest, and costs as follows:
(Here set out, for each parcel, the respective permanent
parcel number, full street address, description of the parcel,
name and address of the last known owners of the parcel as shown
on the general tax list, and total amount of the judgment) and;
Whereas, such judgment orders such real property to be sold
or otherwise disposed of according to law
by the undersigned to
satisfy the total amount of such judgment;
Now, therefore, public notice is hereby given that I,
.................... (officer of ..........................,
Ohio,
will either dispose of such property according to law or sell such
real property at public auction, for cash,
to the
highest bidder
of an amount that equals at least (insert
here, as
in the court's
order, the fair market value of the
parcel as
determined by the
county auditor, or the total amount
of the
judgment, including all
taxes, assessments, charges,
penalties,
and interest payable
subsequent to the delivery to the
prosecuting
attorney of the
delinquent land tax certificate or
master list of
delinquent
tracts and prior to the transfer of the
deed of the
property to
the purchaser following confirmation of
sale), between
the hours
of ......... a.m. and ....... p.m., at
(address and
location) in
..............., Ohio, on ...........,
the ..........
day of
..............., .... If any parcel does
not receive a
sufficient
bid or is not otherwise disposed of according to law, it shall may
be offered for sale, under
the same terms
and conditions of the
first sale and at the same
time of day and
at the same place, on
................, the
............ day of
............., ..., for
an amount that
equals at least (insert
here, as in the court's
order, the fair
market value of the parcel
as determined by the
county auditor,
or the total amount of the
judgment, including all
taxes
assessments, charges, penalties, and
interest payable
subsequent
to the delivery to the prosecuting
attorney of the
delinquent
land tax certificate or master list of
delinquent
tracts and
prior to the transfer of the deed of the
property to
the
purchaser following confirmation of sale)."
(B) If the title search required by division (B) of
section
5721.18 of the Revised Code that relates to a parcel
subject to an
in rem action under that division, or if the title
search that
relates to a parcel subject to an in personam action
under
division (A) of section 5721.18 of the Revised Code,
indicates
that a federal tax lien exists relative to the parcel,
then the
form of the advertisement of sale as described in
division (A) of
this section additionally shall include the
following statement in
boldface type:
"PUBLIC NOTICE IS HEREBY GIVEN THAT (INSERT HERE THE
DESCRIPTION OF EACH RELEVANT PARCEL) TO BE SOLD AT PUBLIC AUCTION
IS SUBJECT TO A FEDERAL TAX LIEN THAT MAY NOT BE EXTINGUISHED BY
THE SALE.
|
.............................. |
|
(officer)" |
(C) If the proceedings for foreclosure were instituted
under
division (C) of section 5721.18 of the Revised Code, then
the form
of the advertisement of sale as described in division
(A) of this
section additionally shall include the following
statement in
boldface type:
"Public notice is hereby given that (insert here the
description of each relevant parcel) to be sold at public auction
will be sold subject to all liens and encumbrances with respect
to
the parcel, other than the liens for land taxes, assessments,
charges, penalties, and interest for which the lien was
foreclosed
and in satisfaction of which the property is sold.
|
.............................. |
|
(officer)" |
Sec. 5721.20. Any Except in cases where the property is
transferred without sale to a municipal corporation, township,
county, community development organization, or county land
reutilization corporation pursuant to the alternative redemption
period
procedures contained in section 323.78 of the Revised
Code, any
residue of moneys from the sale or foreclosure of lands
remaining
to the owner on the order of distribution, and
unclaimed by such
owner within sixty days from its receipt, shall
be paid into the
county
treasury and shall be charged separately
to the county
treasurer by the county
auditor, in the name of the
supposed
owner. The treasurer shall retain such
excess in the
treasury for
the proper owner of such lands upon which the
foreclosure was had,
and upon demand by such owner, within six
three
years from the
date of
receipts receipt, shall pay such
excess to
him the
owner. If the owner does not demand payment of
the excess
within
three years, then the excess shall be
forfeited to the
delinquent
tax and assessment collection fund
created under
section 323.261
of the Revised Code, or in
counties that have
established a county
land reutilization
corporation fund under
section 323.263 of the
Revised Code, to
the county land
reutilization corporation fund.
Sec. 5721.25. All delinquent land upon which the taxes,
assessments, penalties, interest, or charges have become
delinquent may be redeemed before foreclosure proceedings have
been instituted
by tendering to the county treasurer an amount
sufficient, as determined by the court, to pay the taxes,
assessments, penalties, interest,
and
charges then due and unpaid,
and the costs incurred in any
proceeding instituted against such
land under
Chapter 323. or this chapter of
the Revised Code.
After a foreclosure proceeding has been instituted under
Chapter 323. or this chapter of the Revised Code with
respect to
delinquent land,
but before the filing of an entry of confirmation
of sale pursuant to the proceeding or before the expiration of the
alternative redemption period as may apply under section
323.78
of the Revised Code, any person entitled to redeem the land
may
do so by tendering to the county treasurer an amount
sufficient,
as determined by the court, to pay the taxes,
assessments,
penalties, interest, and charges then due and unpaid,
and the
costs incurred in any proceeding instituted against such
land
under Chapter 323. or this chapter of the Revised Code, and
by
demonstrating that the property is in compliance with all
applicable zoning regulations, land use restrictions, and
building, health, and safety codes.
In addition, after a foreclosure proceeding has been
instituted, but before the filing of an entry of confirmation of
sale pursuant to the proceeding or before the expiration of the
alternative redemption period as may apply under section 323.78
of the Revised Code, any person entitled to redeem the land who
has not
previously
defaulted on a delinquent tax contract under
section 323.31 of the
Revised Code with respect to that
delinquent
land may enter into a
delinquent
tax contract
with the county
treasurer
for the payment
of the taxes, assessments, penalties,
interest,
and charges found
to be due and unpaid on such land,
together with
the costs
incurred in the
proceeding as determined
by the court or board of revision, upon demonstrating that the
property is in
compliance with all applicable zoning regulations,
land use
restrictions, and building, health, and safety codes.
The
execution of a delinquent tax
contract shall not stop the
prosecution of a proceeding to judgment. The
delinquent tax
contract shall be paid as prescribed
by
section
323.31 of the
Revised Code over a period not to exceed five years after the
date
of the first payment made under the
contract. The delinquent tax
contract may be terminated if the court or board of revision
determines that the property is not in compliance with all
applicable zoning regulations, land use restrictions, and
building, health, and safety codes during the term of the
contract. The court or board of revision shall
retain
jurisdiction over the delinquent land until the total
amount set
forth in the delinquent tax
contract is paid,
notwithstanding any
conveyance of the land to another owner
during
the period that the
delinquent tax
contract is outstanding.
If any payment under a delinquent tax contract is not
paid
when due, or if the contract is terminated because the property is
not in compliance with all applicable zoning regulations, land use
restrictions, and building, health, and safety codes, the county
treasurer shall, at the time the
payment is
due and unpaid or the
contract is terminated, advise the court or board of revision
rendering the
judgment of
foreclosure, and the court or board of
revision shall order such land sold
for the
amount of taxes,
assessments, penalties, interest, and
charges
then due and owing
on such land in the manner provided in
section
5721.19 of the
Revised Code, or disposed of as otherwise applicable under
sections 323.65 to 323.79 of the Revised Code, without appraisal
or sale.
Upon the receipt of each
payment pursuant to any
delinquent
tax contract, the county
treasurer shall
enter the amount
of such
payment on the tax duplicate,
and, upon request,
shall
give a
receipt for the amount paid to the person
paying it. The receipt
shall be in
the form prescribed by the
tax commissioner.
The Except as otherwise provided in this section, the portion
of the amount tendered under this section
representing taxes,
and
penalties and interest thereon, shall
be
apportioned among the
several taxing districts in the same
proportion
that the amount of
taxes levied by each district
against the delinquent
property in
the preceding tax year bears to
the taxes levied by all such
districts against the property in the
preceding tax year. The
portion of the
payment representing
assessments and other charges
shall be credited to those
items in
the order in which they became
due. To the extent that the county treasurer, under section
321.341 of the Revised Code, had made advance payments to the
several taxing districts, from sources other than the later
collection of such taxes, of the current year unpaid taxes or
current year delinquent taxes during the year when such taxes
were
levied for collection, such taxes, together
with the penalties
and interest charged on such taxes during such year, shall, upon
collection, not be apportioned among the
several taxing
districts, but shall be retained by the county
treasurer and
applied in accordance with section
321.341 of the
Revised Code.
Sec. 5721.30. As used in sections 5721.30 to
5721.43
of the
Revised Code:
(A)
"Tax certificate,"
"certificate," or
"duplicate
certificate"
means a document that may be issued as a physical
certificate, in
book-entry form, or through an electronic medium,
at the discretion of the
county treasurer. Such document shall
contain
the information required by section
5721.31 of the Revised
Code and shall be prepared, transferred, or redeemed in the manner
prescribed
by
sections 5721.30 to
5721.43 of the Revised
Code. As
used in those sections,
"tax
certificate,"
"certificate," and
"duplicate certificate" do not
refer to the
delinquent land tax
certificate or the delinquent vacant land tax
certificate issued
under section 5721.13 of the Revised Code.
(B)
"Certificate parcel" means the parcel of delinquent land
that
is the
subject of and is described in a tax certificate.
(C)
"Certificate holder" means a person who, including a
county land reutilization corporation, that purchases or otherwise
acquires a tax
certificate
under section 5721.32, 5721.33, or
5721.42 of the
Revised Code,
or a person to whom a tax certificate
has been
transferred
pursuant to section 5721.36 of the Revised
Code.
(D)
"Certificate purchase price" means, with respect to the
sale
of tax certificates under sections 5721.32, 5721.33, and
5721.42 of the
Revised Code,
the amount equal
to delinquent
taxes
charged against a certificate
parcel
at the time the
tax
certificate respecting that
parcel is
sold or transferred,
not
including any
delinquent taxes
the lien for which has been
conveyed to a
certificate
holder
through a prior sale of a tax
certificate
respecting that parcel. Payment
of the
certificate
purchase price
in a
sale under section 5721.33
of the
Revised
Code may be made
wholly in cash or
partially in
cash and
partially
by noncash
consideration acceptable to the
county
treasurer
from
the
purchaser, and, in the
case of a county land reutilization
corporation, with notes. In the event that any such
noncash
consideration is
delivered to pay a portion of the
certificate
purchase price,
such
noncash
consideration may be
subordinate to
the rights of
the
holders of other
obligations
whose proceeds
paid
the cash
portion
of the certificate purchase
price.
"Certificate purchase price" also includes the amount of the
fee
charged by
the county treasurer to the purchaser of the
certificate under division
(H) of section 5721.32 of the Revised
Code.
(E)(1) With respect to a sale of tax certificates under
section
5721.32 of the Revised Code,
and except as provided in
division
(E)(2) of
this section, "certificate redemption price"
means the
certificate
purchase price
plus the greater of the
following:
(a) Simple interest, at the certificate rate
of
interest,
accruing
during the certificate interest period on
the
certificate
purchase
price, calculated in accordance with section
5721.41 of
the
Revised Code;
(b) Six per cent of the certificate
purchase price.
(2) If the certificate rate of interest equals zero, the
certificate redemption price equals the certificate
purchase price
plus the fee charged by the county treasurer to the purchaser
of
the certificate under division (H) of section 5721.32 of the
Revised Code.
(F) With respect to a sale or transfer of tax certificates
under section
5721.33 of the Revised Code,
"certificate redemption
price" means
the amount equal to the sum of the
following:
(1) The certificate purchase price;
(2) Interest accrued on the certificate purchase price at
the
certificate
rate of interest from the date on which a tax
certificate is delivered through
and including the day immediately
preceding the day on which the certificate
redemption price is
paid;
(3) The fee, if any, charged by the county treasurer to the
purchaser of
the certificate under division (J) of section 5721.33
of the Revised Code;
(4) Any other fees charged by any county office in
connection
with the
recording of tax certificates.
(G)
"Certificate rate of interest" means the rate of simple
interest per year bid by the winning bidder in an auction of a tax
certificate
held under section 5721.32 of the Revised Code, or the
rate of simple interest per year not
to exceed eighteen per cent
per year fixed
pursuant to section 5721.42 of the Revised Code or
by the county treasurer with
respect to
any tax
certificate sold
or transferred pursuant to a negotiated sale under section
5721.33
of the Revised
Code. The certificate rate of interest shall not be
less than zero
per cent per year.
(H)
"Cash" means United States currency,
certified checks,
money orders, bank drafts, electronic transfer of funds, or
other
forms of payment authorized by the county treasurer,
and
excludes
any other form of payment not so authorized.
(I)
"The date on which a tax certificate is sold or
transferred,"
"the date
the
certificate was sold or transferred,"
"the date the
certificate is
purchased," and any other
phrase of
similar content
mean, with
respect to a sale pursuant to an
auction
under section
5721.32 of
the Revised Code, the date
designated by the county
treasurer for
the submission of bids
and, with respect to a
negotiated sale or transfer
under section
5721.33 of the Revised
Code, the date of delivery of
the tax
certificates to the
purchasers
thereof pursuant to a tax
certificate sale/purchase
agreement.
(J)
"Certificate interest period" means, with respect to a
tax
certificate sold under section 5721.32
or 5721.42 of the
Revised
Code and for the purpose of accruing interest under
section
5721.41 of the Revised Code,
the period beginning on
the
date
on
which the certificate is purchased and,
with respect to a
tax
certificate sold
or transferred under section 5721.33 of
the
Revised Code,
the
period beginning on the date of delivery of
the
tax
certificate,
and in either
case ending on one of the
following
dates:
(1) The date the certificate holder files a request for
foreclosure or
notice of intent to foreclose under division (A)
of section 5721.37 of the Revised Code and submits the payment
required under division (B) of that section;
(2)
The
date
the owner of record of the
certificate parcel,
or any
other
person
entitled to redeem that parcel, redeems the
certificate
parcel under division (A) or (C) of section 5721.38
of the Revised
Code or redeems the certificate under section
5721.381 of the
Revised Code.
(K)
"Qualified trustee" means a trust company within the
state or
a bank having the power of a trust company within the
state with a combined
capital stock, surplus, and undivided
profits of at least one hundred million
dollars.
(L)
"Tax certificate sale/purchase agreement" means the
purchase
and sale agreement described in division (C) of section
5721.33 of the Revised Code
setting forth the certificate purchase
price, plus any applicable premium or
less any applicable
discount, including, without limitation, the amount
to be
paid in
cash and the amount and nature of any noncash
consideration, the
date of delivery of the tax certificates, and
the other
terms and
conditions of the sale, including, without
limitation, the rate of
interest that the tax certificates shall
bear.
(M)
"Noncash consideration" means any form of
consideration
other
than cash, including, but not limited to,
promissory notes
whether
subordinate or otherwise.
(N)
"Private attorney" means any attorney licensed to
practice law
in this
state
whose license has not been revoked and
is
not currently
suspended, and who
is retained to bring
foreclosure proceedings pursuant to
section 5721.37 of the
Revised
Code on behalf of a certificate
holder.
(O)
"Related certificate parcel" means, with respect to a
certificate holder, the certificate parcel with respect to which
the
certificate holder has purchased and holds a tax certificate
pursuant to
sections 5721.30 to
5721.43 of the Revised
Code and,
with respect to a tax certificate, the
certificate
parcel against
which the tax certificate has been sold pursuant to
those
sections.
(P) "Delinquent taxes" means delinquent taxes as defined in
section 323.01 of the Revised Code and includes assessments and
charges, and penalties and interest computed under section 323.121
of the Revised Code.
Sec. 5721.31. (A)(1) After receipt of a duplicate of the
delinquent
land list compiled under section 5721.011 of the
Revised
Code, or a delinquent land list compiled previously under
that
section, the county
treasurer may select from the list
parcels of
delinquent land the lien
against which the county
treasurer may
attempt to transfer by the
sale of tax certificates
under sections
5721.30 to 5721.43 of the
Revised Code. None of
the following parcels
may be selected for a tax certificate sale:
(a) A parcel for which the full amount of taxes, assessments,
penalties,
interest, and charges have been paid;
(b) A parcel for which
a valid contract
under
section
323.122, 323.31, or 5713.20 of the Revised Code is in
force;
(c) A parcel the owner of which has filed a petition in
bankruptcy, so long as the parcel is property of the bankruptcy
estate.
(2) The county treasurer shall compile a separate list of
parcels selected for tax certificate sales,
including the
same
information as is required to be
included in the delinquent
land
list.
Upon compiling the list of parcels selected for tax
certificate sales, the county treasurer may conduct a title search
for any
parcel on the list.
(B)(1) Except as otherwise provided in division (B)(3) of
this section, when tax certificates are to be sold under section
5721.32
of the Revised Code with respect to parcels, the county
treasurer shall send
written
notice by certified
mail to either
the owner of record or
all interested
parties
discoverable
through a title search, or both, of each parcel on
the
list. A
notice to an owner shall be sent to the owner's last
known
tax-mailing address. The notice shall inform the owner or
interested
parties that a tax
certificate
will be offered for sale
on the parcel, and that the owner or interested
parties may
incur
additional expenses as a result of the sale.
(2) Except as otherwise provided in division (B)(3) of this
section, when tax certificates are to be sold or transferred under
section
5721.33 of the Revised
Code with respect to parcels, the
county
treasurer, at least
thirty days prior to the
date of sale
or transfer of such
tax certificates, shall send written notice
of the sale
or transfer by
certified mail to the last known
tax-mailing
address of the
record owner of the property or parcel
and may send such notice
to all parties with an interest in
the
property that has been
recorded in the property records of the
county
pursuant to
section 317.08 of the Revised Code. The notice
shall state that a
tax
certificate will be offered for sale or
transfer on the
parcel, and that
the owner or
interested parties
may incur
additional expenses as
a result of the sale or
transfer.
(3) The county treasurer is not required to send a notice
under division (B)(1) or (B)(2) of this section if the treasurer
previously has attempted to send such notice to the owner of the
parcel and the notice has been returned by the post office as
undeliverable. The absence of a valid tax-mailing address for the
owner of a parcel does not preclude the county treasurer from
selling or transferring a tax certificate for the parcel.
(C) The county treasurer shall advertise the sale of
tax
certificates under section 5721.32 of the Revised Code in a
newspaper of general circulation in the county, once a week for
two
consecutive weeks. The advertisement shall include the date,
the time, and
the place of the public auction, abbreviated legal
descriptions of the parcels, and the names of
the owners of record
of the parcels. The advertisement also shall include the
certificate purchase prices of the parcels or the total purchase
price of tax certificates for sale in blocks of tax certificates.
(D) After the county treasurer has compiled the list of
parcels
selected for tax certificate sales but before a tax
certificate respecting a
parcel is sold or transferred, if the
owner of record of
the parcel pays to the county
treasurer in
cash the delinquent
taxes respecting the parcel or otherwise acts
so
that any
condition in division (A)(1)(a),
(b), or (c) of
this
section
applies to the parcel, the owner of
record of the
parcel
also
shall
pay a fee in an amount prescribed
by the
treasurer to
cover the administrative
costs of the
treasurer
under this
section respecting the parcel.
The fee shall be
deposited
in
the county treasury to the credit
of the tax
certificate
administration fund.
(E) A tax certificate
administration fund shall be created in
the county treasury of
each county selling tax certificates under
sections 5721.30 to
5721.43 of the Revised
Code. The fund shall be
administered by the
county treasurer, and used solely for the
purposes of sections
5721.30 to 5721.43 of the
Revised
Code or as
otherwise permitted in this division. Any
fee received by the
treasurer under sections 5721.30 to 5721.43 of
the
Revised
Code
shall be credited to the
fund, except the bidder
registration fee
under division
(B) of section 5721.32 of the
Revised
Code and the
county prosecuting
attorney's fee under
division
(B)(3) of
section 5721.37 of
the Revised
Code.
To the
extent there is a
surplus in the fund from time to time, the
surplus may, with the
approval of the county treasurer, be utilized for the purposes of
a county land
reutilization corporation operating in the county.
(F) The county
treasurers of more than one county may jointly
conduct a
regional sale of tax certificates under section 5721.32
of the Revised Code. A regional sale
shall be
held at a single
location in one county, where the tax
certificates from each of
the participating counties shall be offered
for sale at public
auction. Before the regional sale, each
county treasurer shall
advertise the sale for the parcels in the
treasurer's county as
required by division
(C) of this section. At the
regional sale,
tax certificates shall be sold on parcels from
one county at a
time, with all of the certificates for one
county offered for sale
before any certificates for the next
county are offered for sale.
(G) The tax commissioner
shall prescribe the form of the tax
certificate under this
section, and county treasurers shall use
the form so prescribed.
Sec. 5721.32. (A) The sale of tax certificates by public
auction
may be conducted at any time after completion of the
advertising of the sale
under
section 5721.31 of the Revised Code,
on the date and at the
time and place designated in
the
advertisements, and may be continued from time to time as the
county treasurer directs. The county treasurer may offer the tax
certificates
for sale in blocks of tax certificates, consisting of
any number of tax
certificates as determined by the county
treasurer.
(B)(1) The sale of tax certificates under this section shall
be
conducted
at a public auction by the county treasurer or a
designee of the county
treasurer.
(2) No person shall be permitted to bid
without completing a
bidder registration form, in the form
prescribed by the tax
commissioner, and without filing the form with the
county
treasurer prior
to the start of the auction, together with
remittance of a
registration fee, in cash, of five hundred
dollars. The bidder
registration form shall include a tax
identification
number of the
registrant. The registration fee is
refundable at the end of
bidding on the day of the auction, unless
the registrant is the
winning bidder for one or more tax
certificates or one or more
blocks of tax
certificates, in which
case
the fee may be applied
toward the deposit required by this
section.
(3) The county treasurer may require a person who wishes to
bid on one
or more parcels to submit a letter from a financial
institution
stating that the bidder has sufficient funds available
to pay the
purchase price of the parcels and a written
authorization for the
treasurer to verify such information with
the financial
institution. The county treasurer may require
submission of the letter
and authorization sufficiently in advance
of the auction to allow
for verification. No person who fails to
submit the required
letter and authorization, or whose financial
institution fails to
provide the requested verification, shall be
permitted to bid.
(C) At the public auction, the county treasurer or the
treasurer's
designee or agent shall begin the
bidding at eighteen
per cent per
year simple interest, and accept lower bids
in even
increments of
one-fourth of one per
cent to the rate of zero per
cent. The
county treasurer, designee, or agent
shall award the tax
certificate to the person bidding the lowest certificate
rate of
interest. The county treasurer shall decide which person is the
winning bidder in the event of a tie for the lowest bid offered,
or if a person contests the lowest bid offered. The county
treasurer's decision is not appealable.
(D)(1) The winning bidder shall pay the county treasurer a
cash
deposit of at least ten per cent of the certificate purchase
price
not later than the close of business on the day of the
sale.
The
winning bidder
shall pay the balance and the fee required
under
division (H) of this section not later than
five business
days
after the day on which the certificate is
sold. Except as
provided under division (D)(2) of this section, if the winning
bidder fails to pay the balance and fee within the
prescribed
time, the bidder forfeits the deposit, and the county treasurer
shall retain the tax certificate and may attempt to sell it at any
auction
conducted at a later date.
(2) At the request of a winning bidder, the county treasurer
may release the bidder from the bidder's tax certificate purchase
obligation. The county treasurer may retain all or any portion of
the deposit of a bidder granted a release. After granting a
release under this division, the county treasurer may award the
tax certificate to the person that submitted the second lowest bid
at the auction.
(3) The county treasurer shall
deposit the
deposit
forfeited or retained under divisions (D)(1) or (2) of this
section in the county treasury to the credit
of the tax
certificate
administration fund.
(E) Upon receipt of the full payment of the
certificate
purchase price from the purchaser, the county
treasurer shall
issue the tax certificate and record the tax certificate sale
by
entering into a tax certificate
register the
certificate purchase
price, the certificate rate of
interest, the date the
certificate
was sold, the name and
address of the certificate holder, and any
other information
the county treasurer considers necessary. The
county treasurer may
keep the tax certificate register in a
hard-copy format or in an
electronic format. The name and address
of the certificate holder
may be, upon receipt of
instructions
from the purchaser, that of
the secured party of the actual
purchaser, or an agent or
custodian for the purchaser or secured
party. The county treasurer
also shall
transfer the tax
certificate to
the certificate holder. The
county treasurer shall
apportion the
part of the proceeds
from the
sale
representing
taxes, penalties,
and interest among the several
taxing districts
in the same
proportion that the amount of taxes
levied
by each
district
against the certificate parcel in the
preceding tax year
bears to
the taxes levied by all such districts
against the
certificate
parcel in the preceding tax year, and
credit the part
of the
proceeds representing assessments and other
charges
to the
items
of
assessments and
charges in the
order in
which those
items became due. Upon
issuing a tax certificate, the delinquent
taxes that make up the certificate
purchase
price are
transferred, and the superior lien of the state
and its
taxing
districts for
those delinquent taxes is conveyed intact to the
certificate
holder.
(F) If a tax certificate is offered for sale under this
section but is not sold, the county treasurer may strike the
corresponding certificate parcel from the list of parcels
selected
for tax certificate sales. The lien for taxes,
assessments,
charges, penalties, and interest against a parcel stricken from
the list thereafter may be foreclosed in the manner prescribed by
section 323.25, sections 323.65 to 323.79, or section 5721.14, or
5721.18 of the Revised
Code unless,
prior to the institution of
such proceedings
against the parcel,
the county treasurer restores
the parcel to
the list of parcels
selected for tax certificate
sales.
(G) A certificate holder
shall not be liable for damages
arising from a violation of sections
3737.87 to 3737.891 or
Chapter 3704., 3734., 3745., 3746., 3750.,
3751., 3752., 6109., or
6111. of the Revised Code, or a rule adopted or order, permit,
license, variance, or plan approval issued under any of those
chapters, that
is or was committed by another person in connection
with the parcel for which
the tax certificate is held.
(H) When selling a tax
certificate under this section, the
county treasurer shall
charge a fee to the purchaser of the
certificate. The county treasurer
shall set the fee at a
reasonable
amount that covers the
treasurer's costs of
administering the sale
of the tax
certificate. The county
treasurer shall deposit the fee in
the county treasury to
the
credit of the tax certificate
administration fund.
(I) After selling a tax
certificate under this section, the
county treasurer shall send
written notice by certified mail to
the owner
of the certificate
parcel at the
owner's last known
tax-mailing address. The notice shall
inform
the owner that the
tax
certificate was sold, shall describe the
owner's options to
redeem the parcel, including entering into a
redemption payment
plan under division (C)(1) of section 5721.38
of the Revised
Code,
and shall name the certificate holder
and its
secured party, if
any. However, the county treasurer is not
required to send a
notice under this division if the treasurer
previously has
attempted to send a notice to the owner of the
parcel at the
owner's last known tax-mailing address, and the
postal service
has returned the notice as undeliverable.
(J) A tax certificate shall not be sold to the owner of the
certificate parcel.
A tax certificate shall not be sold to a
county land reutilization corporation after two years following
the filing of its articles of incorporation by the secretary of
state.
Sec. 5721.33. (A) A county treasurer may, in the
treasurer's
discretion, negotiate the sale or transfer of any number of tax
certificates
with one or
more persons, including a county land
reutilization corporation. No tax certificate shall be sold or
transferred to a county land reutilization corporation after two
years following the filing of its articles of incorporation by the
secretary of state. Terms that may be negotiated
include,
without
limitation, any of the following:
(1) A premium to be added to or
discount to be
subtracted
from the certificate purchase price for the tax
certificates;
(2) Different time frames under which the certificate holder
may initiate a foreclosure action than are otherwise allowed under
sections 5721.30 to 5721.43 of the Revised Code, not to exceed six
years after the date the tax certificate was sold or transferred;
(3) The amount to be paid in private attorney's fees related
to tax certificate foreclosures, subject to section 5721.371 of
the Revised Code;
(4) Any other terms of the sale or transfer that the county
treasurer, in
the
treasurer's discretion, determines appropriate
or necessary
for the sale or transfer.
(B) The sale or transfer of tax certificates under this
section shall be
governed by the criteria established by the
county treasurer
pursuant to
division (E) of this section.
(C) The county treasurer may execute a tax certificate
sale/purchase agreement and other necessary agreements with a
designated
purchaser or purchasers to complete a negotiated sale
or transfer of tax certificates.
(D) The tax certificate may be sold at a premium to or
discount
from the certificate purchase price. The county
treasurer
may establish as
one of the terms of the negotiated sale
the
portion of the certificate
purchase price, plus any applicable
premium or less any applicable discount,
that the purchaser or
purchasers shall pay in cash on the date the tax
certificates are
sold and the portion, if any, of the certificate purchase
price,
plus any applicable premium or less any applicable discount, that
the
purchaser or purchasers shall pay in noncash consideration and
the nature of
that consideration.
The county treasurer shall sell such tax certificates at a
certificate
purchase price, plus any applicable premium and less
any applicable discount, and at a certificate rate of interest
that, in the treasurer's determination,
are in the best interests
of the
county.
(E)(1) The county treasurer shall adopt rules governing
the
eligibility of persons to purchase tax certificates or to
otherwise
participate in a negotiated sale under this section.
The
rules may provide
for precertification of such persons,
including
a requirement for disclosure
of income, assets, and any
other
financial information the county treasurer
determines
appropriate.
The rules also may prohibit any person that is
delinquent in the
payment of any tax to the county or to the
state, or that is
in
default in or on any other obligation to the
county or to the
state, from
purchasing a tax certificate or
otherwise
participating in a negotiated sale
of tax certificates
under this
section. The rules may also authorize the purchase of certificates
by a county land reutilization corporation, and authorize the
county treasurer to
receive notes in lieu of cash, with such
notes being payable to the
treasurer upon the receipt or
enforcement of such taxes,
assessments, charges, costs,
penalties, and interest, and as
otherwise further agreed between
the corporation and the
treasurer. A county land reutilization
corporation may not purchase any such certificate after two years
following the filing of its articles of incorporation by the
secretary of state. The eligibility information
required
shall
include the
tax identification number of the
purchaser and may
include
the tax
identification number of the
participant. The
county treasurer,
upon request, shall provide a
copy of the
rules adopted under this
section.
(2) Any person that intends to purchase a tax certificate in
a negotiated
sale shall submit an affidavit to the county
treasurer that establishes
compliance with the applicable
eligibility criteria and includes any other
information required
by the treasurer. Any person that fails to submit such
an
affidavit is ineligible to purchase a tax certificate. Any person
that
knowingly submits a false or misleading affidavit shall
forfeit any tax
certificate or certificates purchased by the
person at a sale for which the
affidavit was submitted, shall be
liable for payment of the full certificate
purchase price, plus
any applicable premium and less any applicable discount,
of the
tax certificate or certificates, and shall be disqualified from
participating in any tax certificate sale conducted in the county
during the
next five years.
(3) A tax certificate shall not be sold to the owner of the
certificate
parcel or to any corporation, partnership, or
association in which such owner
has an interest. No person that
purchases a tax certificate in a negotiated
sale shall assign or
transfer the tax certificate to the owner of the
certificate
parcel or to any corporation, partnership, or association in which
the owner has an interest. Any person that knowingly or
negligently transfers
or assigns a tax certificate to the
owner of
the certificate parcel or to
any corporation,
partnership, or
association in which such owner has an
interest
shall be liable
for payment of the full certificate purchase
price,
plus any
applicable premium and less any applicable
discount, and shall not
be
entitled to a refund of any amount
paid. Such tax certificate
shall be deemed
void and the tax lien
sold under the tax
certificate shall revert to the
county as if
no sale of the
tax
certificate had occurred.
(F) The purchaser in a negotiated sale under this section
shall
deliver the certificate purchase price or other
consideration, plus any applicable
premium and less
any applicable
discount and including any noncash
consideration, to the
county
treasurer not later than the close of
business on the date the tax
certificates are delivered to the
purchaser. The certificate
purchase price,
less any applicable
discount, or portion of
the
price,
that is paid in cash shall be
deposited in the county's
general
fund to the credit of the
account to which ad valorem
real
property taxes are
credited and
further credited as provided
in
division (G) of this
section. Any
applicable premium that is
paid
shall be, at the discretion of
the county treasurer,
apportioned
to and deposited in any
authorized county fund. The
purchaser also
shall pay on the
date
the tax certificates are
delivered to the
purchaser the fee,
if
any, negotiated under
division
(J) of this
section. If the
purchaser fails to pay the
certificate
purchase
price, plus any
applicable premium and less
any applicable
discount,
and any such
fee, within the time
periods required by
this section, the county
treasurer shall
retain the tax
certificate and may attempt to
sell
it at any
auction or
negotiated sale conducted at a later
date.
(G) Upon receipt of the full payment from the purchaser of
the certificate
purchase
price or other agreed-upon consideration,
plus any applicable premium and
less any
applicable discount, and
the
negotiated fee, if any, the
county treasurer, or a
qualified
trustee whom
the
treasurer has
engaged for such purpose, shall
issue
the tax
certificate and
record the tax certificate sale by
entering into a tax
certificate
register the certificate purchase
price, any
premium
paid or
discount taken, the certificate rate
of interest, the date
the
certificates were sold, the name and
address of the
certificate
holder or, in the case of issuance of
the tax
certificates in a book-entry
system, the name and address
of
the
nominee, and any other information the county treasurer
considers
necessary. The county treasurer may keep the tax
certificate
register in a hard-copy format or an electronic
format. The name
and address of the certificate holder or nominee
may be,
upon
receipt of instructions from the purchaser, that of
the secured
party
of the actual purchaser, or an agent or
custodian for the
purchaser or secured party. The county treasurer
also shall
transfer the tax
certificates to
the certificate
holder. The
county
treasurer shall
apportion the part
of the cash
proceeds
from the sale
representing taxes, penalties,
and interest
among
the several
taxing districts in the same
proportion that
the
amount of taxes levied
by each district
against the
certificate
parcels in the preceding
tax year bears to
the taxes
levied by all
such districts against
the certificate
parcels in
the preceding
tax year, and credit the
part of the
proceeds
representing
assessments and other charges
to the items
of
assessments and
charges in the
order in which
those
items became
due. If the cash
proceeds from
the sale are not sufficient to
fully satisfy
the
items of
taxes, assessments, penalties,
interest, and charges on
the
certificate parcels against which
tax
certificates were sold,
the
county
treasurer shall credit
the cash
proceeds to such items
pro
rata based upon the
proportion that
each item of
taxes,
assessments, penalties,
interest,
and charges bears to the
aggregate of all such items,
or by
any
other
method that the
county treasurer, in the
treasurer's sole
discretion,
determines
is equitable. Upon
issuing the tax
certificates,
the delinquent
taxes that make up
the
certificate
purchase price are
transferred, and the superior
lien
of the
state
and its taxing
districts for those delinquent
taxes
is
conveyed
intact to the
certificate holder or holders.
(H) If a tax certificate is offered for sale under this
section
but is not sold, the county treasurer may strike the
corresponding certificate
parcel from the list of parcels selected
for tax certificate sales. The lien
for taxes, assessments,
charges, penalties, and interest against a parcel
stricken from
the list thereafter may be foreclosed in the manner prescribed
by
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,
prior to the institution
of such proceedings against the parcel,
the county treasurer restores the
parcel to the list of parcels
selected for tax certificate sales.
(I) Neither a certificate holder nor its secured party, if
any,
shall be liable for damages arising
from a violation of
sections 3737.87 to 3737.891 or Chapter 3704.,
3734., 3745.,
3746.,
3750., 3751., 3752., 6109., or 6111. of the Revised Code,
or a
rule
adopted or order, permit, license, variance, or plan
approval
issued under any
of those chapters, that is or was
committed by
another person in connection
with the parcel for
which the tax
certificate is held.
(J) When selling or transferring a tax certificate under this
section, the
county
treasurer may negotiate with the purchaser of
the
certificate for fees paid
by the purchaser to the county
treasurer to
reimburse the treasurer for any part or
all of the
treasurer's
costs of preparing for and
administering the sale of
the tax
certificate and any fees set forth by the county treasurer
in the tax certificate sale/purchase agreement. Such fees, if
any, shall
be added to the certificate
purchase price and shall be
paid by the
purchaser on the date of
delivery of the tax
certificate.
The county
treasurer shall
deposit the fees in the
county treasury to the
credit of
the
tax certificate
administration fund.
(K) After selling tax certificates under this section, the
county
treasurer shall send written notice by certified mail to
the
last known tax-mailing address of the owner
of the
certificate parcel. The notice shall
inform the owner that
a tax
certificate with respect to such owner's parcel
was sold or
transferred and
shall
describe the owner's options to redeem the
parcel,
including
entering into a redemption payment plan under
division
(C)(2) of
section 5721.38 of the Revised Code. However,
the county treasurer
is not required to send a notice under this
division if the
treasurer previously has attempted to send a
notice to the owner
of the parcel at the owner's last known
tax-mailing address and
the postal service has returned the
notice as undeliverable.
Sec. 5721.36. (A)(1) Except as otherwise provided in
division
(A)(2) of this section, the purchaser of a tax
certificate
sold as part of a block sale
pursuant to section
5721.32 of the Revised Code
may transfer the certificate to any
person, and any other purchaser of a
tax certificate pursuant to
section 5721.32 or
5721.33 of the Revised Code may transfer the
certificate to
any person,
except the owner of the certificate
parcel or any corporation, partnership, or
association in which
such owner has an interest.
The transferee of a tax
certificate
subsequently may transfer the
certificate to any other person to
whom the purchaser could have transferred
the
certificate.
The
transferor of a tax
certificate shall endorse the certificate and
shall swear to the
endorsement before a notary public or other
officer empowered to
administer oaths. The transferee shall
present the endorsed
certificate and a notarized copy of a valid
form of identification showing the
transferee's
taxpayer
identification number to the county treasurer of the county
where
the
certificate is registered, who shall, upon payment of a fee of
twenty
dollars to cover the
costs associated
with the transfer of
a tax certificate, enter upon the register of certificate
holders
opposite the certificate entry the name and address of
the
transferee, the date of entry,
and, upon presentation to the
treasurer of instructions
signed by the transferee, the name and
address of any secured
party of the transferee having an interest
in the tax
certificate. The treasurer shall deposit the fee in the
county
treasury to the credit of the tax certificate
administration
fund.
Except as otherwise provided in division
(A)(2) of this
section, no request for foreclosure or notice of
intent to
foreclose, as the case may be, shall
be filed by any person other
than the person shown on the tax certificate
register to be the
certificate holder or a private attorney for that person
properly
authorized to act in that person's behalf.
(2) Upon registration of a security interest with the
county
treasurer, both of the following
apply:
(a) No purchaser or transferee of a tax
certificate, other
than a county land reutilization corporation, may
transfer that
tax certificate except upon
presentation to the
treasurer of
instructions signed by the
secured party authorizing
such action.
A county land
reutilization corporation may transfer or assign
tax
certificates consistent with its public purposes and plan
adopted
pursuant to Chapter 1724. of the Revised Code.
(b) Only the secured party may issue a request
for
foreclosure or notice of intent to foreclose concerning that
tax
certificate.
(B)(1) Application may be made to the county treasurer for a
duplicate certificate if a certificate is alleged by affidavit to
have been
lost or destroyed. The treasurer shall issue a duplicate
certificate, upon
payment of a fee of twenty dollars to cover the
costs of issuing the duplicate
certificate. The treasurer shall
deposit the fee in the county treasury to
the credit of the tax
certificate administration fund.
(2) The duplicate certificate shall be plainly marked or
stamped
"duplicate."
(3) The treasurer shall enter the fact of the duplicate in
the tax certificate
register.
Sec. 5721.37. (A)(1) With respect to a tax
certificate
Division (A)(1) of this section applies to tax
certificates
purchased
under section 5721.32 of the Revised Code,
or under
section
5721.42 of the
Revised Code by the
holder of a
certificate issued under section 5721.32
of the
Revised Code, at.
At
any time after one year
from the
date
shown on the tax
certificate as the date the tax certificate
was
sold,
and not
later than six years after that date,
the a
certificate holder,
except for a county land reutilization corporation may
file with
the county treasurer a request
for foreclosure, or a
private
attorney on behalf of the
certificate holder may file with
the
county treasurer a notice of
intent to foreclose, on a form
prescribed by
the tax commissioner,
provided the certificate
parcel has not
been redeemed under division
(A) or (C) of
section
5721.38 of
the Revised
Code and at least one certificate
respecting the certificate parcel, held by the certificate holder
filing the request for foreclosure or notice of intent to
foreclose and eligible to be enforced through a foreclosure
proceeding, has not been voided under section 5721.381 of the
Revised Code.
If the certificate
holder is a county land
reutilization
corporation, the corporation
may
institute a
foreclosure action
under the statutes pertaining
to
the
foreclosure of mortgages
or as permitted under sections
323.65
to 323.79 of the Revised
Code at any time after it
acquires the
tax certificate.
(2) With respect to a tax certificate Division (A)(2) of this
section applies to tax certificates purchased under
section
5721.33
of the Revised Code, or under section 5721.42 of the
Revised Code by the holder of a certificate
issued under section
5721.33 of the Revised
Code, at. At any
time
after one year from
the
date shown on
the tax
certificate as
the date the tax
certificate
was sold, and
not later than six
years after
that
date or any
extension of that
date pursuant to
division (C)(2)
of
section
5721.38 of the Revised
Code, or not
earlier or later
than the
dates negotiated by the county treasurer
and specified
in the tax
certificate sale/purchase agreement, the
certificate
holder may
file with the county treasurer a request
for
foreclosure, or a
private attorney on behalf of the a certificate
holder
other than a county land reutilization corporation may
file
with
the county treasurer a notice of
intent to foreclose, on
a
form
prescribed by the tax commissioner,
provided the parcel has
not
been redeemed
under
division (A) or
(C) of section 5721.38
of
the Revised Code and at
least one certificate respecting the
certificate parcel, held by
the certificate holder filing the
request for foreclosure or
notice of intent to foreclose and
eligible to be enforced through
a foreclosure proceeding, has not
been voided under section
5721.381 of the Revised Code.
If the
certificate
holder is a county land
reutilization
corporation,
the corporation
may
institute a
foreclosure action
under the
statutes pertaining
to
the
foreclosure of mortgages
or as
permitted under sections
323.65
to 323.79 of the Revised
Code
at any time after it
acquires the
tax certificate.
(3)(a) With respect Division (A)(3)(a) of this section
applies
to a tax certificate purchased under
section 5721.32 of
the
Revised Code, or under section 5721.42 of
the Revised Code
by the
holder of a
certificate issued under
section 5721.32 of
the
Revised Code, if and not
held by a county land reutilization
corporation. If, before the expiration
of
six years after the
date
a
tax
certificate was sold, the owner
of the property for
which
the
certificate was sold
files a
petition in bankruptcy,
the
county
treasurer, upon being notified
of the filing of the
petition,
shall notify the certificate
holder by ordinary
first-class or
certified mail or by binary
means of the filing
of
the
petition.
It is the obligation
of
the certificate
holder
to file a proof of
claim with the
bankruptcy court to
protect
the holder's interest
in the
certificate parcel. The
last day on
which the certificate
holder
may
file
a request
for foreclosure
or the private
attorney may
file a
notice of
intent to
foreclose is the later
of six years
after
the date
the
certificate was sold or one
hundred eighty
days after
the
certificate parcel is no
longer
property of the
bankruptcy
estate; however, the
six-year period measured
from
the
date
the
certificate was sold
is tolled while the
property
owner's
bankruptcy case
remains open.
(b) With respect Division (A)(3)(b) of this section applies
to
a tax certificate purchased under section
5721.33 of the
Revised
Code, or under section 5721.42 of the
Revised Code by
the holder
of a certificate
issued under section
5721.33 of the
Revised
Code, if and not held by a county land reutilization
corporation.
If,
before six years after the date
a tax
certificate was sold
or before the date negotiated by the
county
treasurer, the owner
of the property files a petition in
bankruptcy, the county
treasurer, upon being notified of the
filing of the petition,
shall notify the certificate holder by
ordinary first-class or
certified mail or by binary means of the
filing of the
petition.
It is the obligation of the
certificate
holder to
file a proof
of claim with the bankruptcy
court to
protect the
holder's
interest in the certificate parcel.
The
last day on which
the
certificate holder may file a notice of
intent to foreclose is
the later of six years after the date
the
tax certificate was
sold or the date negotiated by the county
treasurer, or one
hundred eighty days after the
certificate
parcel is no longer
property of the
bankruptcy estate;
however,
the six-year
or
negotiated period
being measured after
the
date
the
certificate was sold is
tolled while the
property
owner's
bankruptcy case remains open.
If the certificate
holder
is a
county land reutilization
corporation, the
corporation may
institute a foreclosure action
under the statutes
pertaining to
the foreclosure of mortgages or
as permitted under
sections
323.65 to 323.79 of the Revised Code
at any time after
it
acquires such tax certificate, subject to
any restrictions
under
such bankruptcy law or proceeding.
(c) Interest at the certificate rate of interest continues to
accrue during any extension of time required by division (A)(3)(a)
or (b) of this section unless otherwise provided under Title 11 of
the United States Code.
(4) If, before the expiration of three years from the date a
tax
certificate was sold, the owner of property for which the
certificate was sold
applies for an exemption under
section
3735.67
or 5715.27 of the Revised Code or under any other section
of the Revised Code under the
jurisdiction of the director of
environmental protection, the county treasurer
shall notify the
certificate holder by
ordinary first-class or certified mail or by
binary means of
the filing of the
application. Once a
determination has been made
on the exemption application, the
county treasurer shall notify
the certificate holder of the
determination by ordinary
first-class or certified mail or by
binary means. The Except with respect to a county land
reutilization corporation, the last day on which the
certificate
holder
may
file a
request for foreclosure shall be the
later of
three years
from the date the
certificate was sold or
forty-five
days after
notice of the determination was
provided.
(B) When a request for foreclosure or a notice of
intent to
foreclose is filed under division (A)(1) or (2) of
this
section,
the certificate holder shall
submit
a payment
to
the county
treasurer equal to the sum of the
following:
(1) The certificate redemption prices of all
outstanding tax
certificates that have been sold on the parcel,
other than tax
certificates held by the person requesting foreclosure;
(2) Any taxes, assessments, penalties,
interest,
and charges
appearing on the tax duplicate charged
against the certificate
parcel that
is
the
subject of the
foreclosure proceedings and
that are not
covered by
a tax
certificate, but such amounts are
not payable if
the certificate holder is a county land
reutilization
corporation;
(3) If the foreclosure proceedings are filed by the county
prosecuting
attorney pursuant to section 323.25, sections 323.65
to 323.79, or section 5721.14, or
5721.18 of the Revised Code,
a
fee in the
amount prescribed by the
county
prosecuting attorney to
cover the prosecuting attorney's
legal costs incurred in the
foreclosure proceeding.
(C)(1) With respect to a certificate purchased under section
5721.32, 5721.33,
or 5721.42 of the Revised Code, if the
certificate parcel
has not been redeemed and at least one
certificate respecting the
certificate parcel, held by the
certificate holder filing the
request for foreclosure and
eligible to be enforced through a
foreclosure proceeding, has not
been voided under section 5721.381
of the Revised Code,
the
county treasurer, within five days
after
receiving a foreclosure
request and the payment required under
division (B) of this
section, shall certify notice to that effect to the county
prosecuting attorney and
shall
provide a copy of the
foreclosure
request.
The county
treasurer also
shall send notice
by ordinary
first class or
certified mail to all
certificate
holders other
than
the
certificate holder requesting
foreclosure
that
foreclosure has
been
requested by a certificate
holder and
that
payment for the
tax certificates is
forthcoming. Within ninety
days of
receiving
the copy of the
foreclosure request, the
prosecuting
attorney
shall commence a
foreclosure
proceeding in
the name of the county
treasurer in the
manner provided under
section 323.25, sections 323.65
to 323.79, or section 5721.14, or
5721.18 of the
Revised Code, to
enforce the lien
vested
in the
certificate
holder by the
certificate. The prosecuting
attorney
shall attach
to the
complaint the foreclosure request and
the
county
treasurer's
written
certification.
(2) With respect to a certificate purchased under section
5721.32, 5721.33, or 5721.42 of the
Revised Code, if
the
certificate parcel has not been redeemed, at least one
certificate respecting the certificate parcel, held by the
certificate holder filing the notice of intent to foreclose and
eligible to be enforced through a foreclosure proceeding, has not
been voided under section 5721.381 of the Revised Code, a notice
of intent to
foreclose has been filed, and the payment required
under division (B) of this section has been made, the county
treasurer shall
certify notice to
that
effect to the private
attorney. The county treasurer also
shall send notice by ordinary
first class or certified
mail or by binary means to all
certificate holders other
than
the certificate holder
represented
by the attorney that a
notice of
intent to foreclose
has been
filed and that payment for
the tax certificates is
forthcoming.
After receipt
of the treasurer's
certification
and
not later
than one
hundred twenty days after the filing of
the
intent to
foreclose
or the number of days specified under the
terms of a
negotiated
sale under section 5721.33 of the Revised
Code, the
private
attorney shall
commence a foreclosure proceeding
in the
name
of the
certificate holder in the
manner provided under
division
(F) of
this section to enforce the
lien vested
in the
certificate holder by the certificate. The private
attorney
shall
attach to the complaint the notice of intent to foreclose
and the
county treasurer's written certification.
(D) The county treasurer
shall credit the amount received
under division
(B)(1) of this section to the
tax certificate
redemption fund. The tax certificates
respecting the payment
shall
be paid as provided in division
(D) of section 5721.38
of the
Revised Code. The amount received
under division (B)(2) of
this
section shall be distributed to the taxing districts to which
the
delinquent and unpaid amounts are owed. The
county
treasurer
shall deposit the
fee
received under division
(B)(3) of
this
section in the county
treasury to the
credit of
the
delinquent
tax and assessment
collection fund.
(E)(1)(a) If Except with respect to a county land
reutilization corporation, if, in the case of a certificate
purchased under
section
5721.32
of the Revised Code, or under
section
5721.42 of
the Revised Code by the holder of a
certificate issued
under
section 5721.32 of the Revised Code,
the certificate
holder
does
not file with the
county
treasurer a
request
for
foreclosure
or a
notice of intent to foreclose with
the
required payment
within six
years after the date
shown on the
tax certificate
as
the date
the certificate was sold or within
the period
provided
under
division (A)(3)(a) of this section,
and during
that
time the
certificate has not been voided under
section 5721.381 of
the
Revised Code and the parcel has not
been redeemed or
foreclosed
upon, the
certificate
holder's lien
against the parcel
is
canceled, and the
certificate is voided,
subject to division
(E)(1)(b) of this section.
(b) In the case of any tax certificate purchased under
section 5721.32 of the Revised Code or under section 5721.42 of
the Revised Code by the holder of a certificate issued under
section 5721.32 of the Revised Code prior to the
effective date
of the amendment of this section by H.B. 562 of the
127th general
assembly June 24, 2008, the county treasurer, upon application by
the
certificate holder, may sell to the certificate holder a new
certificate extending the three-year period prescribed by division
(E)(1) of this section, as that division existed prior to that
effective date, to six years after the date shown on the original
certificate as the date it was sold or any extension of that
date.
(2)(a) If Except with respect to a county land reutilization
corporation, if, in the case of a certificate purchased under
section 5721.33 of
the
Revised Code, or under section 5721.42 of
the Revised Code by the holder of a certificate issued under
section 5721.33 of the Revised Code,
the certificate holder does
not file with the county treasurer a request for foreclosure or a
notice of
intent to foreclose
with respect to a certificate parcel
with the required payment
within six years
after the
date shown
on the tax certificate as
the date the certificate was
sold or
any extension of that date
pursuant to division (C)(2) of
section
5721.38 of the Revised
Code, or within the period provided
under
division (A)(3)(b) of
this section or as specified under the
terms of a negotiated sale
under section 5721.33 of the Revised
Code, and during that
time the
certificate has not been voided
under section 5721.381 of the
Revised Code and the certificate
parcel has not been redeemed or
foreclosed upon, the
certificate
holder's lien against the
parcel
is canceled and the certificate
is
voided, subject
to
division (E)(2)(b) of this
section.
(b) In the case of any tax certificate purchased under
section
5721.33 of the Revised Code prior to
October
10, 2000, the
county
treasurer, upon
application by the certificate holder, may
sell to the
certificate
holder a new certificate
extending the
three-year
period
prescribed by division (E)(2) of this section,
as that division
existed prior to
October
10,
2000, to six
years
after the date shown on the
original certificate as the
date
it
was sold or any extension of that date.
(3) The county treasurer
and
the
certificate holder shall
negotiate the premium, in cash,
to be
paid for
a new
certificate sold under division (E)(1)(b) or (2)(b) of this
section. If
the
county treasurer and certificate holder do not
negotiate a
mutually acceptable premium, the
county treasurer and
certificate
holder may agree to engage a
person experienced in the
valuation
of financial assets to
appraise a fair premium for the
new
certificate. The certificate
holder has the option to purchase
the
new certificate for the fair
premium so appraised. Not less
than
one-half of the fee of the
person so engaged shall be paid
by
the
certificate holder
requesting the new certificate; the
remainder
of the fee shall be
paid from the proceeds of the sale
of the new
certificate. If the
certificate holder does not
purchase the new
certificate for the
premium so appraised, the
certificate holder
shall pay the entire
fee. The county treasurer
shall credit the
remaining proceeds
from the sale to the items of
taxes,
assessments, penalties,
interest, and charges in the order
in
which they became due.
(4) A certificate issued under
division (E)(1)(b) or
(2)(b)
of this section vests in the
certificate holder
and its
secured
party, if any, the same rights,
interests,
privileges, and
immunities as are vested by the
original
certificate under
sections 5721.30 to
5721.43 of
the
Revised Code.
The
certificate
shall be issued in
the same form as the form
prescribed for the
original certificate
issued except for any
modifications
necessary, in the
county
treasurer's discretion, to
reflect the
extension under this
division of the certificate
holder's lien
to
six years after the
date shown on the original
certificate as
the
date it was sold or
any extension of that
date. The
certificate
holder may record a
certificate issued
under
division
(E)(1)(b)
or (2)(b) of
this
section or memorandum
thereof as provided in
division (B) of
section 5721.35 of the
Revised Code, and the
county recorder shall
index the certificate
and record any
subsequent cancellation of
the lien as
provided in
that section.
The sale of a certificate
extending the lien under
division
(E)(1)(b) or(2)(b) of this
section does
not impair the
right of
redemption of the owner of
record of the
certificate
parcel or of
any other person entitled
to
redeem the
property.
(5) If the holder of a certificate purchased under section
5721.32, 5721.33, or 5721.42 of the Revised Code submits a notice
of intent to foreclose to the county treasurer but fails to file a
foreclosure action in a court of competent jurisdiction within the
time specified in division (C)(2) of this section, the liens
represented by all tax certificates respecting the certificate
parcel held by that certificate holder, and for which the deadline
for filing a notice of intent to foreclose has passed, are
canceled and the certificates voided, and the certificate holder
forfeits the payment of the amounts described in division (B)(2)
of this section.
(F) With respect to tax certificates purchased under section
5721.32, 5721.33, or 5721.42 of the Revised Code, upon the
delivery to the private attorney by
the county
treasurer of the
certification provided for under division (C)(2)
of
this section,
the private attorney shall institute a
foreclosure proceeding
under
this division in the name of the
certificate holder to
enforce the holder's
lien, in
any court
or board of revision
with jurisdiction,
unless the
certificate redemption
price
is
paid
prior to the
time a complaint
is filed. The
attorney shall
prosecute
the
proceeding to final
judgment and
satisfaction,
whether through
sale of the
property or
the vesting
of title and
possession in
the certificate holder or other disposition under
sections 323.65 to 323.79 of the Revised Code or as may otherwise
be provided by law.
The foreclosure proceedings under this division, except as
otherwise
provided in this division, shall be instituted and
prosecuted in the same
manner as is provided by law for the
foreclosure of mortgages on land, except
that, if service by
publication is necessary, such publication shall be made
once a
week for three consecutive weeks and the service shall be complete
at
the expiration of three weeks after the date of the first
publication.
Any notice given under this division shall include the name
of the owner of
the parcel as last set forth in the records of the
county recorder, the
owner's last known mailing address, the
address of the subject parcel if
different from that of the owner,
and a complete legal description of the
subject parcel. In any
county that has adopted a permanent parcel number
system, such
notice may include the permanent parcel number in addition to a
complete legal description.
It is sufficient, having been made a proper party to the
foreclosure
proceeding, for the certificate holder to allege in
such holder's complaint
that the tax certificate has been duly
purchased by the certificate holder,
that the certificate
redemption price is due
and unpaid,
and that there is a lien
against the property described in the tax
certificate, and, if
applicable, that the certificate holder desires to invoke the
alternative redemption period prescribed in sections 323.65 to
323.79 of the Revised Code, without
setting forth in such
holder's
complaint any
other
special
matter
relating to the
foreclosure
proceeding. The
complaint shall pray
for an
order
directing the
sheriff, or the bailiff if the
complaint is
filed
in municipal
court, to offer the property for
sale in the
manner
provided in
section 5721.19 of the Revised
Code or otherwise
transferred
according to any applicable procedures provided in
sections
323.65 to 323.79 of the Revised Code, unless the
complaint
documents
that the county auditor has
determined
that
the true
value
of the certificate parcel is less
than the
certificate
purchase
price. In
that case, the prayer of
the
complaint shall
request that fee
simple title to the
property
be
transferred to
and vested in the
certificate holder
free and
clear
of all
subordinate liens.
In the foreclosure proceeding, the certificate holder may
join in one
action any number of tax certificates relating to the
same owner.
However, the decree for each tax certificate shall be
rendered
separately and any proceeding may be severed, in the
discretion of
the court or board of revision, for the purpose of
trial or appeal. Upon Except as may otherwise be provided in
sections 323.65
to 323.79 of the Revised Code, upon
confirmation
of sale, the court or board of revision shall
order payment of all
costs
related directly or
indirectly to the tax
certificate,
including,
without limitation, attorney's
fees of the
holder's
attorney in
accordance with
section 5721.371 of the Revised
Code. The tax
certificate
purchased by the
certificate holder is
presumptive
evidence in all
courts and boards of revision and
in
all proceedings, including, without
limitation, at
the trial of
the
foreclosure action, of the amount
and validity of
the taxes,
assessments,
charges, penalties by the
court and added
to such
principal amount, and
interest appearing
due and unpaid
and of
their nonpayment.
(G)
If a parcel is sold under this section, the officer who
conducted the sale shall collect the recording fee from the
purchaser at the
time of the sale and, following confirmation of
the sale, shall prepare and
record the deed conveying the title to
the parcel to the purchaser.
Sec. 5721.38. (A) At any time prior to payment to the
county
treasurer by the certificate holder to initiate foreclosure
proceedings under division (B) of
section 5721.37 of the Revised
Code, the
owner of record of the
certificate parcel, or any other
person entitled to redeem that
parcel, may redeem the parcel by
paying to the county treasurer
an amount equal to the total of the
certificate redemption prices
of all tax certificates respecting
that parcel.
(B) At any time after payment to the county
treasurer by the
certificate holder to initiate foreclosure
proceedings under
section 5721.37 of the Revised
Code, and
prior to before the
filing
of the
entry of confirmation
of sale of a certificate
parcel, or
the expiration of the alternative redemption period
defined in
section 323.65 of the Revised Code under
foreclosure
proceedings
filed by the
county prosecuting attorney or
prior to,
and before
the decree conveying title to the certificate holder
is rendered
as provided for
in division (F) of section 5721.37 of
the Revised
Code, the owner of record of
the
certificate parcel or
any other
person entitled to redeem that
parcel may redeem the
parcel by
paying to the county treasurer
the sum of the following
amounts:
(1) The amount described in division (A) of this section;
(2) Interest on
the certificate purchase price for each tax
certificate sold respecting the
parcel at the rate of eighteen per
cent per year for the period beginning on
the day on which the
payment was submitted by
the certificate holder
and ending on the
day the parcel is
redeemed under this division;
(3) An
amount equal to the
sum of the county prosecuting
attorney's
fee under division
(B)(3) of
section 5721.37 of the
Revised
Code plus interest on that
amount at the rate of eighteen
per cent per year beginning on the
day on which the payment
was
submitted by the certificate holder
and ending on the day the
parcel is redeemed under this division.
If the parcel is redeemed
before
the complaint has been filed,
the prosecuting attorney
shall
adjust the fee to reflect services
performed to the date of
redemption, and the county treasurer
shall calculate the interest
based on the adjusted fee and refund
any excess fee to the
certificate holder.
(4) Reasonable attorney's fees in accordance with section
5721.371 of the Revised Code if the certificate holder retained a
private attorney to foreclose the lien;
(5) Any other costs and fees of the proceeding
allocable to
the
certificate parcel as determined by the court or board of
revision.
The county treasurer may collect the total amount due under
divisions (B)(1) to (5) of this section in the form of guaranteed
funds acceptable to the treasurer. Immediately upon receipt
of
such
payments, the county treasurer shall reimburse the
certificate holder who initiated
foreclosure
proceedings as
provided in division (D) of this
section. The
county treasurer
shall pay the certificate holder
interest at the
rate of
eighteen per cent per year on amounts
paid under divisions
(B)(2) and (3) of section 5721.37 of the
Revised Code, beginning
on the day the certificate
holder paid
the amounts under those
divisions and ending on the
day the
parcel is redeemed under
this section.
(C)(1) During the period beginning on the date a tax
certificate
is sold under section 5721.32 of the Revised Code and
ending one year from
that date, the county treasurer may enter
into a redemption payment plan
with the owner of record of the
certificate parcel or any other
person
entitled to
redeem that
parcel. The plan shall require the owner or
other person to pay
the certificate redemption price for the tax
certificate in
installments, with the final installment due no
later than one
year after the date the tax certificate is
sold. The
certificate
holder may at any time, by written notice to the county treasurer,
agree to
accept installments collected to the date of notice as
payment in full.
Receipt of such notice by the treasurer shall
constitute satisfaction of the
payment plan and redemption of the
tax certificate.
(2) During the period beginning on the date a tax
certificate
is sold
under section 5721.33 of the Revised Code and
ending on
the date the decree is
rendered on
the foreclosure
proceeding
under division (F) of section 5721.37
of the Revised
Code, the
owner of record of the certificate parcel, or any
other
person
entitled to redeem that parcel, may enter into a redemption
payment plan with
the certificate holder and all secured parties
of the certificate holder. The
plan shall require the owner or
other person to
pay the certificate redemption price for the tax
certificate, an
administrative fee not to exceed one hundred
dollars per year, and the actual
fees and costs incurred, in
installments, with the final installment due no
later than
six
years after the date the tax certificate is sold. The
certificate
holder shall give written notice of the plan to the
applicable
county treasurer within sixty days after entering into
the plan
and written
notice of default under the plan within
ninety days
after the default. If
such a plan is entered into, the
time
period for filing a request for foreclosure or a notice of
intent
to
foreclose under
section
5721.37 of the Revised Code is
extended by the length of
time the
plan is in effect and not in
default.
(D)(1) Immediately upon receipt of full payment
under
division (A) or (B) of this section, the
county treasurer shall
make an entry to that effect in the tax certificate
register,
credit the payment to the tax certificate redemption fund created
in the county treasury, and shall
notify the
certificate
holder
or holders by ordinary first class or certified mail or by binary
means
that the parcel has
been redeemed and the lien or liens
canceled,
and that payment on the certificate or certificates is
forthcoming. The treasurer shall pay the tax
certificate holder
or holders promptly.
The county treasurer shall
administer the tax certificate
redemption
fund for the purpose of redeeming tax certificates.
Interest
earned on the
fund shall be credited to the county
general fund.
If the county has established a county land
reutilization corporation,
the county treasurer may apply
interest earned on the fund to the payment of
the expenses of
such corporation.
(2) If a redemption payment plan is entered into pursuant to
division (C)(1) of this section, the county treasurer
immediately
shall notify each certificate holder by ordinary first class or
certified
mail or by binary means of
the terms of the plan.
Installment
payments
made pursuant to the
plan shall be deposited
in the tax
certificate
redemption fund.
Any overpayment of
the
installments
shall be refunded to the
person responsible for
causing the
overpayment if the person
applies for a refund under
this section.
If the person responsible
for causing the
overpayment fails to
apply for
a refund under this
section within
five years from the
date the plan is
satisfied, an
amount equal
to the overpayment
shall be
deposited into the
general fund of
the county.
If the
county has established a county land
reutilization corporation,
the county treasurer may
apply such
overpayment to the payment of
the
expenses of the corporation.
Upon satisfaction of the plan, the county
treasurer shall
indicate in the tax
certificate register that the plan has been
satisfied, and shall
notify each certificate holder by ordinary
first class or certified
mail or by
binary means that the plan
has
been
satisfied
and that payment
on the certificate or
certificates is forthcoming. The treasurer
shall pay
each
certificate holder promptly.
If a redemption payment plan becomes void, the county
treasurer
shall notify each certificate holder by
ordinary first
class or
certified
mail
or by binary means. If a certificate
holder
files a request for
foreclosure under section 5721.37 of
the
Revised Code, upon the
filing of the request for foreclosure,
any
money paid under
the
plan shall be refunded to the person
that
paid the money under
the
plan.
(3) Upon receipt of the payment required under division
(B)(1) of section 5721.37 of the Revised Code, the treasurer shall
pay all other certificate holders and indicate in the tax
certificate register that such certificates have been satisfied.
If a
county has organized a county land reutilization
corporation, the
county treasurer may apply
the redemption price
and any
applicable interest payable under
division (B) of this
section
to the payment of the
expenses of the
corporation.
Sec. 5721.39. (A) In its judgment of foreclosure rendered
in
actions filed pursuant to section 5721.37 of
the
Revised
Code,
the court or board of revision shall enter a finding that
includes
all of the
following
with respect to the certificate
parcel:
(1) The amount of the sum of the
certificate redemption
prices for all the tax certificates sold against
the
parcel;
(2) Interest on the certificate purchase
prices of all
certificates at the rate of eighteen per cent per
year for the
period beginning on the day on which the payment was submitted by
the
certificate holder under division (B) of section 5721.37 of
the
Revised Code;
(3) The amount paid under division (B)(2) of
section
5721.37 of the Revised Code, plus interest at the rate of eighteen
per cent per year
for the period beginning on the day the
certificate holder filed
a request for foreclosure or a notice of
intent to foreclose under
division (A) of that section;
(4) Any
delinquent
taxes on the parcel that are
not covered
by a payment
under division (B)(2) of section 5721.37 of
the
Revised Code;
(5) Fees and costs incurred in the
foreclosure proceeding
instituted against the parcel, including, without
limitation, the
fees and costs of the
prosecuting
attorney represented by the fee
paid under division (B)(3) of
section 5721.37 of the Revised Code,
plus interest as provided in division (D)(2)(d) of this section,
or the fees and costs of the private attorney representing the
certificate
holder, and charges paid or incurred in procuring
title searches and
abstracting services relative to the subject
premises.
(B) The court or board of revision may order
the certificate
parcel to be sold or otherwise transferred according to law,
without appraisal and as set forth in the prayer of the
complaint,
for not
less than the amount of its finding, or, in the event
that the true value of the certificate
parcel as
determined by
the county auditor is less than the certificate
redemption price,
the court or board or revision may, as prayed
for in the
complaint, issue a decree
transferring fee simple title free and
clear of all subordinate
liens to the certificate holder or as
otherwise provided in
sections 323.65 to 323.79 of the Revised
Code. A decree
of the
court
or board of revision transferring
fee simple title to the certificate
holder is
forever
a bar to
all rights of redemption with respect
to the
certificate parcel.
(C) Each Except as otherwise provided in sections 323.65 to
323.79 of the Revised Code, and the alternative redemption period
thereunder, each certificate parcel shall be advertised and sold
by
the officer to whom the order of sale is directed in the manner
provided by law for the sale of real property on execution. The
advertisement for sale of certificate parcels shall be published
once a week for three consecutive weeks and shall include the
date
on which a second sale will be conducted if no bid is
accepted at
the first sale. Any number of parcels may be
included in one
advertisement.
Whenever Except as otherwise provided in sections 323.65 to
323.79 of the Revised Code, whenever the officer charged to
conduct the sale offers a
certificate parcel for sale and no bids
are made equal to at least
the amount of the court's finding of
the court or board of revision,
the officer shall adjourn the
sale of the parcel to the second date that was
specified in the
advertisement of sale. The second sale
shall be held at the same
place and commence at the same time as
set forth in the
advertisement of sale. The officer shall offer
any parcel not sold
at the first sale. Upon the conclusion of
any sale, or if any
parcel remains unsold after being offered at
two sales, the
officer conducting the sale shall report the
results to the court
or board of revision.
(D) Upon the confirmation of a sale, the proceeds of the
sale
shall be applied as follows:
(1) The fees and costs incurred in the proceeding filed
against the parcel pursuant to section 5721.37 of the
Revised Code
shall be paid first, including attorney's fees of
the certificate
holder's attorney payable under division (F) of
that section, or
the county prosecutor's costs
covered by the fee
paid by the
certificate holder under division
(B)(3) of that
section.
(2) Following the payment required by division
(D)(1)
of
this section, the certificate holder that filed the notice of
intent to foreclose or request for
foreclosure with the county
treasurer shall be paid the sum of the
following amounts:
(a) The sum of the amount found due for the
certificate
redemption prices of all the tax certificates that are sold
against the
parcel;
(b) Any premium paid by the certificate holder at the time
of
purchase;
(c) Interest on the amounts paid by the certificate holder
under division (B)(1) of section 5721.37 of the Revised Code at
the rate of eighteen per cent per year beginning on the day
on
which the payment was
submitted by the certificate holder to the
county treasurer and
ending on the day immediately preceding the
day on which the
proceeds of the foreclosure sale are paid to the
certificate
holder;
(d) Interest on the amounts paid by the certificate holder
under divisions (B)(2) and (3) of section 5721.37 of the Revised
Code at the rate of eighteen per cent per year beginning on
the
day on which the payment
was submitted by the certificate holder
under
divisions (B)(2) and
(3) of that section and ending on the
day immediately preceding the day
on which the proceeds of
the
foreclosure sale are paid to the
certificate holder pursuant to
this section, except that such
interest shall not accrue for more
than three years if the
certificate was sold under section
5721.32
of the Revised Code,
or under section 5721.42 of the
Revised Code
by the holder of a
certificate issued under section
5721.32 of the
Revised Code, or
more than
six years if the
certificate was sold
under section
5721.33 of the Revised Code,
or under section
5721.42 of the
Revised Code by the holder of a
certificate issued
under section
5721.33 of the Revised Code,
after the day the amounts were paid
by
the certificate holder
under divisions (B)(2) and (3) of
section
5721.37 of the Revised
Code;
(e) The amounts paid by the certificate holder under
divisions (B)(1), (2), and (3) of section 5721.37 of the Revised
Code.
(3) Following the payment required by division
(D)(2)
of
this section, any amount due for taxes,
assessments, charges,
penalties, and interest not covered by the tax
certificate
holder's payment under division (B)(2) of section 5721.37
of the
Revised Code shall be paid, including all taxes, assessments,
charges, penalties, and
interest payable subsequent to the entry
of the finding and prior
to the transfer of the deed of the parcel
to the purchaser
following confirmation of sale. If the proceeds
available for
distribution pursuant to this division are
insufficient to pay
the entire amount of those taxes, assessments,
charges,
penalties, and interest, the proceeds shall be paid to
each
claimant in proportion to the amount of those taxes,
assessments,
charges, penalties, and interest that each is due,
and those
taxes, assessments, charges, penalties, and interest are
deemed
satisfied and shall be removed from the tax list and
duplicate.
(4) Any residue of money from proceeds of the sale shall be
disposed of as prescribed by section 5721.20 of the
Revised Code.
(E) Unless the parcel previously was redeemed pursuant to
section 5721.25 or 5721.38 of the Revised Code,
upon the filing of
the entry of confirmation of sale, or an order to transfer the
parcel under sections 323.65 to 323.79 of the Revised Code, the
title
to the parcel is
incontestable in the purchaser and is free
and
clear of all liens
and encumbrances, except a federal tax
lien,
notice of which lien
is properly filed in accordance with
section
317.09 of the Revised
Code prior to the date that
a
foreclosure proceeding is instituted
pursuant to section
5721.37
of the Revised Code, and which lien
was foreclosed in
accordance
with 28 U.S.C.A. 2410(c), and except
for the easements and
covenants of record running with the land or
lots that were
created prior to the time the taxes or assessments,
for the
nonpayment of which a tax certificate was issued and the
parcel
sold at foreclosure, became due and payable.
The title shall not be invalid because of any
irregularity,
informality, or omission of any proceedings under
this chapter or
in any processes of taxation, if such
irregularity, informality,
or omission does not abrogate the
provision for notice to holders
of title, lien, or mortgage to,
or other interests in, such
foreclosed parcels, as prescribed in
this chapter.
Sec. 5721.40. If any tax certificate parcel is twice
offered
for sale pursuant to section 5721.39 of the
Revised Code and
remains unsold for want of
bidders, the officer who conducted the
sales shall certify to the
court or board of revision that the
parcel remains unsold
after two sales. The
court or board of
revision, by entry, shall order the parcel
forfeited to the
certificate holder who filed the request for
foreclosure or
notice of intent to foreclose under section 5721.37
of the Revised
Code. The clerk of the court
shall certify copies
of the court's
order to the county
treasurer. The county treasurer
shall notify
the certificate
holder by ordinary and certified
mail, return
receipt requested,
that the parcel remains unsold,
and shall
instruct the certificate
holder of the manner in which
the holder
shall obtain the deed to
the parcel. The officer who
conducted
the sales shall prepare and record the
deed conveying
title to
the parcel to the certificate holder.
Nothing in this section impedes, abridges,
or restricts a
certificate holder from instituting
foreclosure proceedings under
sections 323.65 to 323.79 of the
Revised Code.
Upon transfer of the deed to the certificate holder
under
this section, all right, title, claim, and interest
in the
certificate parcel are transferred to and
vested in the
certificate holder. The title to the parcel is incontestable in
the certificate holder and is free and clear of all liens and
encumbrances, except the following:
(A) A federal tax lien, notice of which was properly filed in
accordance with section 317.09 of the Revised Code prior to the
date that the foreclosure proceeding was instituted under section
5721.37 of the Revised Code and which was foreclosed in accordance
with 28 U.S.C. 2410(c);
(B) Easements and covenants of record running with the land
that were created prior to the time the taxes or assessments, for
the nonpayment of which a tax certificate was issued, became due
and payable.
Sec. 5721.43. (A) Without the prior written consent of the
county treasurer, no person shall directly, through an
agent, or
otherwise, initiate contact with the owner of a parcel
with
respect to which the person holds a tax certificate to
encourage
or demand payment before one year month has elapsed following
the
purchase of the certificate.
This division does not apply if the
certificate holder is a county land reutilization corporation.
(B) A county treasurer may bar any person who violates
division (A) of this section from bidding at a tax certificate
sale conducted by the treasurer.
(C)(1) The attorney general or county prosecuting attorney,
upon written request of a county treasurer, shall bring an action
for an injunction against any person who has violated, is
violating, or is threatening to violate division (A) of this
section.
(2) Any person who violates division (A) of this section
shall be assessed a civil penalty of not more than five thousand
dollars for each offense to be paid into the state treasury to the
credit of the general revenue fund. Upon written request of a
county treasurer, the attorney general or county prosecuting
attorney shall commence an action against any such violator. Any
action under this division is a civil action, governed by the
Rules of Civil Procedure and other rules of practice and procedure
applicable to civil actions.
Sec. 5722.01. As used in this chapter:
(A) "Electing subdivision" means a municipal corporation
that
has enacted an ordinance or a township or county that has
adopted
a resolution pursuant to section
5722.02 of the Revised
Code for
purposes of adopting and
implementing the procedures set
forth in
sections 5722.02 to
5722.15 of the Revised Code. A county land
reutilization
corporation organized by a county and designated to
act on behalf
of the county pursuant to division (B) of section
5722.02 of the
Revised Code shall be deemed the electing
subdivision for all
purposes of this chapter, except as otherwise
expressly provided
in this chapter.
(B) "County land reutilization corporation" means a county
land reutilization corporation organized under Chapter 1724. of
the Revised Code.
(C) "Delinquent lands" has
the same meaning as in section
5721.01 of the Revised Code, and "delinquent vacant lands" are
delinquent lands that are unimproved by any dwelling.
(C)(D) "Land reutilization program" means the procedures and
activities concerning the acquisition, management, and
disposition
of affected delinquent lands set forth in sections 5722.02 to
5722.15 of the Revised Code.
(D)(E) "Minimum bid," in the case of a sale of property
foreclosed pursuant to section 323.25, sections 323.65 to 323.79,
or section 5721.18, or foreclosed
and forfeited pursuant to
section
5721.14 of the Revised Code,
means a bid in an amount
equal to the
sum of the taxes,
assessments, charges, penalties,
and interest
due and payable on
the parcel subsequent to the
delivery to the
county prosecuting
attorney of the delinquent
land or delinquent
vacant land tax
certificate or master list of
delinquent or
delinquent vacant
tracts containing the parcel, and
prior to the
transfer of the
deed of the parcel to the purchaser
following
confirmation of
sale, plus the costs of foreclosure or
foreclosure
and forfeiture
proceedings against the property.
(E)(F) "Nonproductive land" means any parcel of delinquent
vacant land with respect to which a foreclosure proceeding
pursuant to section 323.25 or sections 323.65 to 323.79, a
foreclosure proceeding pursuant to
division (A) or (B) of section
5721.18, or a foreclosure and
forfeiture proceeding pursuant to
section 5721.14 of the Revised
Code has been instituted; and any
parcel of delinquent land with
respect to which a foreclosure
proceeding pursuant to section
323.25, sections 323.65 to
323.79,
or division (A) or (B) of section 5721.18 of the Revised
Code has
been instituted, and upon which there are no buildings
or
other
structures, or upon which there are either:
(1) Buildings or other structures that are not in the
occupancy of any person and as to which the township or municipal
corporation within whose boundaries the parcel is situated has
instituted proceedings under section 505.86 or 715.26 of the
Revised Code, or Section 3 of Article XVIII, Ohio Constitution,
for the removal or demolition of such buildings or other
structures by the township or municipal corporation because of
their insecure, unsafe, or structurally defective condition;
(2) Buildings or structures that are not in the occupancy
of
any person at the time the foreclosure proceeding is initiated
and
whose acquisition the municipal corporation, county, or
township,
or county land reutilization corporation determines to be
necessary for the implementation of an
effective land
reutilization program.
(F)(G) "Occupancy" means the actual, continuous, and
exclusive use and possession of a parcel by a person having a
lawful right to such use and possession.
(G)(H) "Land within an electing subdivision's boundaries"
does not include land within the boundaries of a municipal
corporation, unless the electing subdivision is the municipal
corporation or the municipal corporation adopts an ordinance that
gives consent to the electing subdivision to include such land.
Sec. 5722.02. (A) Any municipal corporation, county, or
township may elect to adopt and
implement the procedures set
forth
in sections 5722.02 to 5722.15
of the Revised Code to
facilitate
the effective reutilization
of
nonproductive land
situated within
its boundaries. Such
election
shall be made by
ordinance in the
case of a municipal
corporation, and by
resolution in the case of
a county or
township. The ordinance or
resolution shall state that
the
existence of nonproductive land
within its boundaries is such
as
to necessitate the
implementation of a land reutilization
program
to foster either
the return of such nonproductive land to
tax
revenue generating
status or the devotion thereof to public
use.
An (B) Any county adopting a resolution under division (A) of
this section may direct in the resolution that a county land
reutilization corporation be organized under Chapter 1724. of the
Revised Code to act on behalf of and cooperate with the county in
exercising the powers and performing the duties of the county
under this chapter. The powers extended to a county land
reutilization corporation shall not be construed as a limitation
on the powers granted to a county land reutilization corporation
under Chapter 1724. of the Revised Code, but shall be construed as
additional powers, except that a county land reutilization
corporation may not acquire any interest in real property under
this chapter after two years following the filing of its articles
of incorporation by the secretary of state.
(C) An electing subdivision shall promptly deliver certified
copies of such ordinance or resolution to the auditor, treasurer,
and the prosecutor of each county in which the electing
subdivision is situated. On and after the effective date of such
ordinance or resolution, the foreclosure, sale, management, and
disposition of all nonproductive land situated within the
electing
subdivision's boundaries shall be governed by the
procedures set
forth in sections 5722.02 to 5722.15 of the Revised Code, and, in
the case of a county land reutilization corporation, as authorized
under Chapter 1724. of the Revised Code. When a county adopts a
resolution organizing a county land reutilization corporation
pursuant to this chapter, the county shall deliver a copy of the
resolution to the county auditor, county treasurer, and county
prosecuting attorney.
(D) A county, a county land reutilization corporation, and a
municipal corporation or township may enter into
an agreement to
implement the procedures in sections 5722.02 to
5722.15 of the
Revised Code within the boundaries of the
municipal corporation
or
township if the county
and the township or municipal
corporation are
electing subdivisions and the county has, by
resolution,
designated a county land reutilization corporation to
act on its
behalf under this chapter.
Any property acquired by a county land reutilization
corporation in a transaction other than the tax foreclosure
procedures in Chapter 323., 5721., or 5723. of the Revised Code
shall be subject to a priority right of acquisition by a municipal
corporation or township in which the property is located for a
period of thirty days after the county land reutilization
corporation first records the deed evidencing acquisition of such
property with the county recorder. A municipal corporation or
township
claiming a priority right of acquisition shall file, and
the
county recorder shall record, an instrument evidencing such
right
within the thirty-day period. The instrument shall include
the
name and address of the applicable municipal corporation or
township, the parcel or other identifying number and an
affirmative statement by the municipal corporation or township
that it intends to acquire the property. If the municipal
corporation or township records such an instrument within the
thirty-day period, then the priority right of acquisition shall be
effective for a period of ninety days after the instrument is
recorded. If the municipal corporation or township does not record
the instrument expressing its intent to acquire the property or,
if having timely recorded such instrument does not thereafter
acquire and record a deed within the ninety-day period following
the recording of its intent to acquire the property, then the
county land reutilization corporation may dispose of such property
free and clear of any claim or interest of such municipal
corporation or township. If a municipal corporation or township
does not record an instrument of intent to acquire property within
the thirty-day period, or if a municipal corporation or township,
after timely recording an instrument of intent to acquire a
parcel, does not thereafter acquire the parcel within ninety days
and record a deed thereto with the county recorder, the municipal
corporation or township has no statutory, legal, or equitable
claim or estate in property acquired by the county land
reutilization corporation. This section shall not be construed to
constitute an exception to free and clear title to the property
held by a county land reutilization corporation or any of its
subsequent transferees, or to preclude a county land reutilization
corporation and any municipal corporation or township from
entering into an agreement that disposes of property on terms to
which
they may thereafter mutually agree.
Sec. 5722.03. (A) On and after the effective date of an
ordinance or resolution adopted pursuant to section 5722.02 of
the
Revised Code, nonproductive land within an electing
subdivision's
boundaries that the subdivision wishes to acquire
and that has
either
been advertised and offered for sale or is otherwise
available for acquisition pursuant to a
foreclosure
proceeding as
provided in section 323.25, sections 323.65 to 323.79, or section
5721.18
of the Revised
Code, but is not sold for want of a minimum
bid,
shall be sold or transferred to
the electing subdivision in
the
manner set forth
in this section or sections 323.65 to 323.79
of
the Revised Code.
(B) Upon receipt of an ordinance or resolution under
section
5722.02 of the Revised Code, the county prosecuting
attorney shall
compile and deliver to the electing subdivision a
list of all
delinquent land within the electing subdivision with
respect to
which a foreclosure proceeding pursuant to section
323.25,
sections 323.65 to 323.79, or section
5721.18 of the Revised Code
has been
instituted and is
pending.
The prosecuting attorney
shall notify
the electing
subdivision of
the identity of all
delinquent land
within the
subdivision
whenever a foreclosure
proceeding pursuant
to section
323.25, sections 323.65 to 323.79,
or section
5721.18 of the
Revised Code is commenced with respect
to that
land.
(C) The electing subdivision shall select from such lists
the
delinquent lands that constitute nonproductive lands that it
wishes to acquire, and shall notify the prosecuting attorney of
its selection prior to the advertisement and sale of the
nonproductive lands pursuant to such a foreclosure proceeding, or
as otherwise provided in sections 323.65 to 323.79 of the Revised
Code.
Notwithstanding the sales price provisions to the contrary
in
division (A) of section 323.28 or in divisions (A)(1) and (C)
of
section 5721.19 of the Revised Code, selected nonproductive
lands
subject to a foreclosure proceeding pursuant to section
323.25, sections 323.65 to 323.79, or section
5721.18 of the
Revised Code
that require a sale shall be advertised for sale and
be
sold,
without appraisal, for not less than the amount
determined
under
division (A)(1) of section 323.28 or sections
323.65 to 323.79 of
the Revised Code in
the
case of selected
nonproductive lands
subject to a foreclosure
proceeding pursuant
to section
323.25 or sections 323.65 to 323.79 of the Revised
Code, or the
amount
determined under division (A)(2) of section
5721.19 in the
case of
selected nonproductive lands subject to a
foreclosure
proceeding
pursuant to section 5721.18 of the Revised
Code, or as prescribed
in sections 323.65 to 323.79 of the
Revised Code. All Except as
otherwise authorized in section
323.78 of the Revised Code, all
nonproductive lands so selected,
when advertised for sale
pursuant
to a foreclosure proceeding,
shall be advertised
separately from
the advertisement applicable
to other delinquent
lands.
Notwithstanding division (A) of section
5721.191 of the
Revised
Code, the minimum amount for which
selected nonproductive
lands
subject to a foreclosure proceeding
pursuant to section
5721.18 of
the Revised Code will be sold, as
specified in the
advertisement
for sale, shall equal the sum of
the taxes,
assessments, charges,
penalties, interest, and costs
due on the
parcel as determined
under division (A)(2) of section
5721.19 of
the Revised Code.
Notwithstanding provisions to the
contrary in
division (A) of
section 323.28 of the Revised Code,
the minimum
amount for which
selected nonproductive lands subject
to a
foreclosure proceeding
pursuant to section 323.25 of the
Revised
Code will be sold, as
specified in the advertisement for
sale,
shall equal the amount
specified in division (A)(1) of
section
323.28 of the Revised
Code. The advertisement relating to
the
selected nonproductive
lands also shall include a statement
that
the lands have been
determined by the electing subdivision to
be
nonproductive lands
and that, if at a foreclosure sale no bid
for
the appropriate
amount specified in this division is received,
such lands shall be
sold or transferred to the electing
subdivision.
(D) If Except for sales and transfers under sections 323.65
to 323.79 of the Revised Code, if any nonproductive land selected
by an electing
subdivision is advertised and offered for sale at
two sales
pursuant to this section but is not sold for want of a
minimum
bid, the electing subdivision that selected the
nonproductive
land
shall be deemed to have submitted the winning
bid at the
second
sale for the land, and the land is deemed sold
to the electing
subdivision for no consideration other than the
fee charged under
division (F)
of this section. If both a county
and
a township
within
that county have adopted a resolution
pursuant to section
5722.02
of the Revised Code and both
subdivisions select the same
parcel
or parcels of land, the
subdivision that first notifies the
prosecuting attorney of such
selection shall be the electing
subdivision deemed to have
submitted the winning bid under this
division. If a municipal
corporation and a county land reutilization corporation select the
same parcel or parcels of land, the municipal corporation shall be
deemed the winning bidder under this division. The officer
conducting the sale shall announce the bid
of
the electing
subdivision at the sale and shall report the
proceedings to the
court for confirmation of sale.
(E) Upon the sale or transfer of any nonproductive land to an
electing
subdivision, the county auditor shall charge the costs,
as
determined
by the court, incurred in the foreclosure proceeding
instituted under section
323.25, sections 323.65 to 323.79, or
section 5721.18 of
the Revised Code and
applicable to the
nonproductive land to the
taxing districts,
including the
electing
subdivision, in direct
proportion to their
interest in
the taxes, assessments, charges,
penalties, and
interest on the
nonproductive land due and payable
at the time the
land was sold
pursuant to the foreclosure
proceeding.
The
interest
of each
taxing district in the taxes,
assessments,
charges,
penalties, and
interest on the nonproductive
land shall
bear the
same proportion
to the
amount of those taxes,
assessments,
charges, penalties, and
interest that the
amount of
taxes
levied
by each district against
the nonproductive land in
the preceding
tax year bears to the
taxes levied by all such
districts against
the nonproductive land
in the preceding tax
year. For the purposes of this division, a
county land
reutilization corporation shall be deemed to have the
proportionate interest of the county on whose behalf it has been
designated and organized in the taxes, assessments, charges,
penalties, and interest on the nonproductive land in that county.
In making a
semiannual apportionment of funds, the
auditor
shall
retain at the
next apportionment the amount charged
to each
such
taxing
district, except that in the case of a county land
reutilization corporation acting on behalf of a county, the
auditor shall provide an invoice to the corporation for the amount
charged to it.
(F) Unless the nonproductive land is redeemed pursuant
to
section 323.31 or 5721.25 of the Revised Code, upon the filing
of
the entry of confirmation of sale, the The officer conducting the
sale
shall
execute and file for recording a deed conveying title
to the
land and, once
the deed has been recorded, upon the filing
of the the entry of the confirmation of sale, unless the
nonproductive land is redeemed under section 323.31 or 5721.18 of
the Revised Code. If the alternative redemption period applies
under
section 323.78 of the Revised Code, the officer shall not
execute
the deed and file it for recording until the alternative
redemption period expires. In either case, once the deed has been
recorded, the officer shall deliver the deed to the
electing
subdivision;
thereupon, title to the land is
incontestable in the
electing subdivision and free and clear of
all liens and
encumbrances, except those easements and covenants
of record
running with the land and created prior to the time at
which the
taxes or assessments, for the nonpayment of which the
land is sold
or transferred at foreclosure, became due and payable. At the time
of the sale or transfer,
the officer shall collect and the
electing
subdivision shall pay the fee
required by law for
transferring and
recording of deeds.
The title is not invalid because of any irregularity,
informality, or omission of any proceedings under section 323.25,
sections 323.65 to 323.79,
this chapter, or Chapter 5721. of the
Revised Code, or in any
processes of taxation, if such
irregularity, informality, or
omission does not abrogate any
provision of such chapters for
notice to holders of title, lien,
or mortgage to, or other
interests in, the foreclosed lands.
Sec. 5722.04. (A) Upon receipt of an ordinance or
resolution
adopted pursuant to section 5722.02 of the Revised
Code, the
county auditor shall deliver to the electing
subdivision
a list of
all delinquent lands within an electing
subdivision's
boundaries
that have been forfeited to the state
pursuant to
section 5723.01
of the Revised Code and thereafter
shall notify
the electing
subdivision of any additions to or
deletions from
such list.
The electing subdivision shall select from such lists the
forfeited lands that constitute nonproductive lands that the
subdivision wishes to acquire, and shall notify the county
auditor
of its selection prior to the advertisement and sale of
such
lands. Notwithstanding the sales price provisions of
division
(A)(1) of section 5723.06 of the Revised Code, the
selected
nonproductive lands shall be advertised for sale and be
sold to
the highest bidder for an amount at least sufficient to
pay the
amount determined under division (A)(2) of section
5721.16 of the
Revised Code. All nonproductive lands forfeited
to the state and
selected by an electing subdivision, when
advertised for sale
pursuant to the relevant procedures set forth
in Chapter 5723. of
the Revised Code, shall be advertised
separately from the
advertisement applicable to other forfeited
lands. The
advertisement relating to the selected nonproductive
lands also
shall include a statement that the lands have been
selected by the
electing subdivision as nonproductive lands that
it wishes to
acquire and that, if at the forfeiture sale no bid
for the sum of
the taxes, assessments, charges, penalties,
interest, and costs
due on the parcel as determined under
division (A)(1)(a) of
section 5723.06 of the Revised Code is
received, the lands shall
be sold to the electing subdivision.
(B) If any nonproductive land that has been forfeited to
the
state and selected by an electing subdivision is advertised
and
offered for sale by the auditor pursuant to Chapter 5723. of
the
Revised Code, but no minimum bid is received, the electing
subdivision shall be deemed to have submitted the winning bid, and
the land is
deemed sold to the electing subdivision for no
consideration other than the
fee charged under division (C) of
this section. If
both a county and a township in that county have
adopted a
resolution pursuant to section 5722.02 of the Revised
Code and
both subdivisions select the same parcel or parcels of
land, the
subdivision that first notifies the county auditor of
such
selection shall be the electing subdivision deemed to have
submitted the
winning bid under this division shall be determined
pursuant to division (D) of section 5722.03 of the Revised Code.
The auditor shall announce the bid at the sale and shall
declare the selected nonproductive land to be sold to the
electing
subdivision. The auditor shall deliver to the electing
subdivision
a certificate of sale.
(C) On the returning of the certificate of sale to the
auditor, the auditor shall execute and file for recording a deed
conveying
title to the selected nonproductive land and, once the
deed has been recorded,
deliver it
to the electing subdivision.
Thereupon, all previous title is extinguished,
and the title in
the electing subdivision is incontestable and
free and clear from
all liens and encumbrances, except taxes and
special assessments
that are not due at the time of the sale and
any easements and
covenants of record running with the land and
created prior to the
time at which the taxes or assessments, for
the nonpayment of
which the nonproductive land was forfeited,
became due and
payable. At the time of the sale, the auditor shall collect
and
the electing subdivision shall pay the fee required by law for
transferring and recording of deeds.
Upon delivery of a deed conveying any nonproductive land to
an electing subdivision, the county auditor
shall charge all costs
incurred in any proceeding instituted under section
5721.14 or
5721.18 of the Revised Code or incurred as a result of
the
forfeiture and sale of the nonproductive land to the taxing
districts,
including the
electing subdivision, in direct
proportion to their interest in
the taxes, assessments, charges,
interest, and penalties on the
nonproductive land due and payable
at the time the land was sold
at the forfeiture sale.
The
interest
of each taxing district in the taxes,
assessments,
charges,
penalties, and
interest on the nonproductive land shall
bear the
same proportion to the
amount of those taxes,
assessments,
charges, penalties, and interest that the
amount of
taxes levied
by each district against the nonproductive land in
the
preceding
tax year bears to the taxes levied by all such
districts against
the nonproductive land in the preceding tax
year. For the purposes
of this division, a county land reutilization corporation shall be
deemed to have the proportionate interest as the county
designating or organizing such corporation in the taxes,
assessments, charges, penalties, and interest on the nonproductive
land in the county.
In making a
semiannual apportionment
of
funds, the auditor
shall retain at the
next apportionment the
amount charged to each
such taxing
district, except for a county
land reutilization corporation acting on behalf of a county, the
auditor shall invoice the corporation the amount charged to it.
(D) Where no political subdivision has requested to purchase
a parcel of land at a foreclosure sale, any lands otherwise
forfeited to the state for want of a bid at the foreclosure sale
may, upon the request of a county land reutilization corporation,
be transferred directly to the corporation without appraisal or
public bidding, except that no interest in real property may be
transferred to a county land reutilization corporation under this
section after two years following the filing of its articles of
incorporation by the secretary of state.
Sec. 5722.06. An electing subdivision, other than a county
land reutilization corporation, shall assume
possession and
control of any nonproductive land acquired by it
under section
5722.03, 5722.04, or 5722.10 of the Revised Code
and any other
land it acquires as a part of its land
reutilization program. The
electing subdivision shall hold and
administer such property in a
governmental capacity for the
benefit of itself and of other
taxing districts having an
interest in the taxes, assessments,
charges, interest, and
penalties due and owing thereon at the time
of the property's
acquisition by the electing subdivision. In its
administration
of such nonproductive land as a part of a land
reutilization
program, the electing subdivision shall:
(A) Manage, maintain, and protect, or temporarily use for
a
public purpose such land in such manner as it deems
appropriate;
(B) Compile and maintain a written inventory of all such
land. The inventory shall be available for public inspection and
distribution at all times.
(C) Study, analyze, and evaluate potential, present, and
future uses for such land which would provide for the effective
reutilization of the nonproductive land;
(D) Plan for, and use its best efforts to consummate, the
sale or other disposition of such land at such times and upon
such
terms and conditions as it deems appropriate to the
fulfillment of
the purposes and objectives of its land
reutilization program;
(E) Establish and maintain records and accounts reflecting
all transactions, expenditures, and revenues relating to its land
reutilization program, including separate itemizations of all
transactions, expenditures, and revenues concerning each
individual parcel of real property acquired as a part of such
program.
A county land reutilization corporation acquiring title to
lands under section 5722.03, 5722.04, or 5722.10 of the Revised
Code, and to any other land it acquires as a part of its land
reutilization program, shall maintain, operate, hold, transact,
and
dispose of such land as provided in its plan and pursuant to
its
purposes under Chapter 1724. of the Revised Code.
Sec. 5722.07. As used in this section, "fair market value"
means the appraised value of the nonproductive land made with
reference to such redevelopment and reutilization restrictions as
may be imposed by the electing subdivision as a condition of sale
or as may be otherwise applicable to such land.
An electing subdivision may, without competitive bidding,
sell any land acquired by it as a part of its land reutilization
program at such times, to such persons, and upon such terms and
conditions, and subject to such restrictions and covenants as it
deems necessary or appropriate to assure the land's effective
reutilization. Such Except with respect to a sale by a county
land reutilization corporation, such land shall be sold at not
less
than its fair
market value. However, except with respect to
land
held by a county land reutilization corporation, upon the
approval
of the legislative
authorities of those taxing districts
entitled
to share in the
proceeds from the sale thereof, the
electing
subdivision may
either retain such land for devotion by
it to
public use, or
sell, lease, or otherwise transfer any such
land to
another
political subdivision for the devotion to public
use by
such
political subdivision for a consideration less than
fair
market
value.
Whenever an electing subdivision sells any land acquired as
part of its land reutilization program for an amount equal to or
greater than fair market value, it shall execute and deliver all
agreements and instruments incident thereto. The electing
subdivision may execute and deliver all agreements and
instruments
without procuring any approval, consent, conveyance,
or other
instrument from any other person or entity, including
the other
taxing districts entitled to share in the proceeds from
the sale
thereof.
An electing subdivision may, for purposes of land
disposition, consolidate, assemble, or subdivide individual
parcels of land acquired as part of its land reutilization
program.
Sec. 5722.08. When an electing subdivision, other than a
county land reutilization corporation, sells any land
acquired as
a part of its land reutilization program, the
proceeds
from such
sale shall be applied and distributed in the
following
order:
(A) To the electing subdivision in reimbursement of its
expenses incurred on account of the acquisition, administration,
management, maintenance, and disposition of such land, and such
other expenses of the land reutilization program as the electing
subdivision may apportion to such land;
(B) To the county treasurer to reimburse those taxing
districts to which the county auditor charged the costs of
foreclosure pursuant to section 5722.03 of the Revised Code, or
costs of forfeiture pursuant to section 5722.04 of the Revised
Code. If the proceeds of the sale of the nonproductive lands,
after making the payment required under this division, are not
sufficient to reimburse the full amounts charged to taxing
districts as costs under section 5722.03 or 5722.04 of the
Revised
Code, the balance of the proceeds shall be used to
reimburse the
taxing districts in the same proportion as the
costs were charged.
(C) To the county treasurer for distribution to the taxing
districts charged costs under section 5722.03 or 5722.04 of the
Revised Code, in the same proportion as they were charged costs
by
the county auditor, an amount representing both of the
following:
(1) The taxes, assessments, charges, penalties, and
interest
due and owing on such land as of the date of acquisition
by the
electing subdivision;
(2) The taxes, assessments, charges, penalties, and
interest
that would have been due and payable with respect to
such land
from such date of acquisition were such land not exempt
from
taxation pursuant to section 5722.11 of the Revised Code.
(D) The balance, if any, to be retained by the electing
subdivision for application to the payment of costs and expenses
of its land reutilization program.
All proceeds from the sale of lands held by a county land
reutilization corporation shall be retained by the county land
reutilization corporation for the purposes for which it was
organized without further reporting or accounting to the taxing
districts.
Sec. 5722.09. (A) An electing subdivision shall keep all
taxing districts having an interest in the taxes, assessments,
charges, interest, and penalties on the real property acquired as
part of the land reutilization program informed concerning the
administration of its land reutilization program and shall may
establish a committee comprised of a representative of each such
taxing district. Each member of the committee shall be appointed
by, and serve at the pleasure of, the taxing district he the
member
represents. A representative may be an employee of the
taxing
district. All members shall serve without compensation. The
committee shall may meet in person or by electronic or telephonic
means, at the discretion of the electing subdivision, at least
quarterly annually to review the operations
of the land
reutilization
program and to advise the electing
subdivision
concerning any
matter relating to such program which
comes before
the committee.
(B) An electing subdivision, as a part of its land
reutilization program, shall may establish separate neighborhood
advisory committees consisting of persons living or owning
property within each neighborhood affected by the program. The
electing subdivision shall determine the boundaries of each
neighborhood and which neighborhoods are affected by the program.
Each neighborhood advisory committee shall consist of not less
than five nor more than nine persons, to be appointed by the
chief
executive officer of the electing subdivision for two-year
overlapping terms and shall be composed of at least three persons.
The electing subdivision shall consult with
each neighborhood
advisory committee at least quarterly annually to review
the
operations of the land reutilization program and to receive
the
advice of the members of the neighborhood advisory committee
concerning any matter relating to the program which comes before
the committees, including a specific interim use plan for the
land.
(C) This section does not apply to a county land
reutilization corporation.
Sec. 5722.10. An electing subdivision may accept a
conveyance in lieu of foreclosure of any delinquent land from the
proper owners thereof. Such conveyance may only be accepted with
the consent of the county auditor acting as the agent of the
state
pursuant to section 5721.09 of the Revised Code. The
owners or the
electing municipal corporation or township shall
pay all expenses
incurred by the county in connection with any
foreclosure or
foreclosure and forfeiture proceeding filed
pursuant to section
323.25, sections 323.65 to 323.79, or section 5721.18 or 5721.14
of the
Revised Code
relative to such land. When the electing
subdivision
is the
county or county land reutilization
corporation acting on
behalf of a county, it may require the
owner to pay the expenses.
The owner
shall present the electing
subdivision with evidence
satisfactory
to the subdivision that it
will obtain by such
conveyance fee
simple title to such
delinquent land. The Unless
otherwise agreed to by the electing
subdivision accepting the
conveyance, the title shall be free
and
clear of all liens and
encumbrances, except such easements
and
covenants of record
running with the land as were created
prior
to the time of the
conveyance and delinquent taxes,
assessments,
penalties, interest,
and charges, and taxes and
special
assessments that are a lien on
the real property at the
time of
the conveyance.
Real property acquired by an electing subdivision under this
section shall not be
subject to foreclosure or forfeiture under
Chapter 5721. or 5723.
of the Revised Code. The sale or other
transfer, as authorized
by section 5722.07 of the Revised Code, of
real property acquired
under this section shall extinguish the
lien on the title for all
taxes, assessments, penalties, interest,
and charges delinquent
at the time of the conveyance of the
delinquent land to the
electing subdivision.
Sec. 5722.13. Real property acquired and held by an
electing
subdivision pursuant to this chapter that is not sold or
otherwise
transferred within fifteen years after such acquisition
shall be
offered for sale at public auction during the sixteenth
year after
acquisition. If the real property is not sold at that
time, it
shall be offered every three years thereafter until it
is sold may
be disposed of or retained for any lawful purpose without further
application of this chapter.
Notice of the sale shall contain a description of each
parcel, the permanent parcel number, and the full street address
when available. The notice shall be published once a week for
three consecutive weeks prior to the sale in a newspaper of
general circulation within the electing subdivision.
Each parcel subsequent to the fifteenth year after its
acquisition as part of a land reutilization program shall be sold
for an amount equal to not less than the greater of:
(A) Two-thirds of its fair market value;
(B) The total amount of accrued taxes, assessments,
penalties, interest, charges, and costs incurred by the electing
subdivision in the acquisition, maintenance, and disposal of each
parcel and the parcel's share of the costs and expenses of the
land reutilization program.
The sale requirements of this section do not apply to real
property acquired and held by a county land reutilization
corporation.
Sec. 5722.14. If nonproductive land is subsequently included
within an
impacted cities project, as defined in section 1728.01
of the Revised Code,
taxes on the land in the base period of the
year immediately preceding the
initial acquisition, as provided in
section 1728.111 of the Revised Code,
shall
be determined by
applying the land valuation as it existed in either the year
preceding such initial acquisition, or in the next succeeding year
after such
nonproductive land is sold pursuant to section 5722.07
or 5722.13 of the
Revised Code, whichever valuation is greater.
This section does not apply to nonproductive land acquired
and held by a county land reutilization
corporation.
Sec. 5722.15. (A) When an electing subdivision purchases
nonproductive land
under section 5722.03 or 5722.04 of the Revised
Code, the county auditor shall
remove from his the auditor's tax
lists and duplicates all
taxes, assessments, charges,
penalties,
and interest that are due and payable on the land at the time of
the
sale in the same manner as if the property had been sold to
any other buyer at
the foreclosure or forfeiture sale.
(B) The county auditor shall certify to an electing
subdivision, other than a county land reutilization corporation,
that
purchases
nonproductive land under section 5722.03 or 5722.04
of the Revised Code a
record of all of the taxes, assessments,
charges, interest, and penalties that
were due on the parcel at
the time of the sale; the taxing districts to which
they were
owed; and the proportion of that amount that was owed to each
taxing
district. The Except with respect to a county land
reutilization corporation, the certification shall be used by such
an
electing subdivision in distributing the proceeds of any
sale
of
the land in accordance with division (C)(1) of section 5722.08
of
the
Revised Code.
Sec. 5722.21. (A) As used in this section:
(1) "Eligible delinquent land" means delinquent land or
delinquent vacant land, as defined in section 5721.01 of the
Revised Code, included in a delinquent tax list or delinquent
vacant land tax list that has been certified delinquent within the
meaning of section 5721.03 of the Revised Code, excluding any
certificate parcel as defined in section 5721.30 of the Revised
Code.
(2) "Delinquent taxes" means the cumulative amount of unpaid
taxes, assessments, recoupment charges, penalties, and interest
charged against eligible delinquent land that became delinquent
before transfer of title to a county, municipal corporation, or
township, or county land reutilization corporation
under this
section.
(3) "Foreclosure costs" means the sum of all costs or other
charges of publication, service of notice, prosecution, or other
proceedings against the land under sections 323.25 to 323.28,
323.65 to 323.79, or Chapter 5721. of the Revised Code as may
pertain to delinquent land or be fairly apportioned to it by the
county treasurer.
(4) "Tax foreclosure sale" means a sale of delinquent land
pursuant to foreclosure proceedings under sections 323.25 to
323.28, 323.65 to 323.79, or section 5721.14 or 5721.18 of the
Revised Code.
(5) "Taxing authority" means the legislative authority of any
taxing unit, as defined in section 5705.01 of the Revised Code, in
which is located a parcel of eligible delinquent land acquired or
to be acquired by a county, municipal corporation, or township, or
county land reutilization corporation in which
a declaration
under
division (B) of this section is in effect.
(B) The legislative authority of a municipal corporation may
declare by ordinance, or a board of county commissioners or, a
board of township trustees, or the board of directors of a county
land reutilization corporation may declare
by resolution, that it
is in the public interest for the county,
municipal corporation,
or township, or county
land reutilization corporation to acquire
tax-delinquent real
property within the county, municipal
corporation, or township for the public purpose of redeveloping
the
property or otherwise rendering it suitable for productive,
tax-paying use. In any county, municipal corporation, or township
in which such a declaration is in effect, the
county, municipal
corporation, or township, or
county land reutilization
corporation
may purchase or otherwise
acquire title to eligible
delinquent
land, other than by
appropriation, and the title
shall pass free
and clear of the
lien for delinquent taxes as
provided in division
(D) of this
section. The authority granted
by this section is
supplemental to
the authority granted under
sections 5722.01 to
5722.15 of the
Revised Code. A county land
reutilization corporation may not acquire an interest in real
property under this section after two years following the filing
of its articles of incorporation by the secretary of state.
(C) With respect to any parcel of eligible delinquent land
purchased or acquired by a county, municipal corporation, or
township, or county land reutilization corporation
in which a
declaration is in effect under this section, the
county,
municipal
corporation, or township may
obtain the consent of
each taxing
authority for release of any
claim on the delinquent
taxes and
associated costs attaching to
that property at the
time of
conveyance to the county, municipal
corporation, or
township.
Consent shall be
obtained in writing, and shall be
certified by
the taxing
authority granting consent or by the
fiscal officer or
other
person authorized by the taxing
authority to provide such
consent. Consent may be obtained before
or after title to the
eligible delinquent land is transferred to
the county, municipal
corporation, or township. A county that has
organized and
designated a county land
reutilization corporation
for purposes
of this chapter is not required
to obtain such
consent. Upon conveyance to a county land reutilization
corporation, the consent shall be deemed to have been given to the
extent that the corporation requires consent.
The taxing authority of a taxing unit and a county, municipal
corporation, or township in which a declaration
is in effect
under
this section may enter into an agreement
whereby the
taxing
authority consents in advance to release of
the taxing
authority's
claim on delinquent taxes and associated
costs with
respect to all
or a specified number of parcels of
eligible
delinquent land that
may be purchased or acquired by the
county,
municipal corporation,
or township for
the purposes of this
section. The agreement shall
provide for any
terms and
conditions on the release of such claim
as are mutually
agreeable to the taxing authority and county,
municipal
corporation, or township, including any notice
to be
provided by
the county, municipal corporation, or township to the
taxing
authority of the purchase or
acquisition of eligible
delinquent
land situated in the taxing
unit; any option vesting in
the
taxing authority to revoke its
release with respect to any
parcel of eligible delinquent land
before the release becomes
effective; and the manner in which
notice of such revocation
shall
be effected. Nothing in this
section or in such an
agreement shall
be construed to bar a
taxing authority from
revoking its advance
consent with respect
to any parcels of
eligible delinquent land
purchased or acquired
by the county,
municipal corporation, or
township before the county, municipal
corporation, or township
enters into a purchase or other
agreement for
acquisition of the
parcels.
A county that has organized and designated a county land
reutilization corporation is not required to enter into such an
agreement with a taxing authority.
(D) The lien for the delinquent taxes and associated costs
for which all of the taxing authorities have consented to release
their claims under this section is hereby extinguished, and the
transfer of title to such delinquent land to the county, municipal
corporation, or township shall be transferred free and clear of
the lien for such taxes and costs. If a taxing authority does not
consent to the release of its claim on delinquent taxes and
associated costs, the entire amount of the lien for such taxes and
costs shall continue as otherwise provided by law until paid or
otherwise discharged according to law. If a county land
reutilization corporation acquires title to eligible delinquent
land under this section, the lien for delinquent taxes and costs
with respect to land acquired by the corporation shall be
extinguished simultaneously with the transfer of title to the
corporation, notwithstanding that the taxing authorities have not
consented to release their claims under this section.
(E) All eligible delinquent land acquired by a county,
municipal corporation, or township, or county land
reutilization
corporation under this section is real property
held for a public
purpose and is exempted from taxation until the
county, municipal
corporation, or township, or
county land reutilization
corporation
sells or otherwise disposes
of property.
(F) If a county, municipal corporation, or township, or
county land reutilization corporation sells or
otherwise disposes
of delinquent land it purchased or acquired
and for which all or
a
portion of a taxing authority's claim for
delinquent taxes was
released under this section, whether by
consent of the taxing
authority or pursuant to division (D) of
this section, the net
proceeds from such sale or disposition
shall be used for such
redevelopment purposes the board of county
commissioners, the
legislative authority of the municipal
corporation, or the board
of township trustees, or the board of
directors of the county
land
reutilization
corporation considers necessary or
appropriate.
Sec. 5722.22. A county land reutilization corporation shall
not be liable for damages arising from a violation of sections
3737.87 to 3737.891 of the Revised Code or Chapter 3704., 3734.,
3745., 3746., 3750., 3751., 3752., 6101., or 6111. of the Revised
Code or any rule adopted or order, permit, license, variance, or
plan approval issued under any of those chapters that is or was
committed by another person in connection with a parcel of land
acquired by the county land reutilization corporation.
Sec. 5723.01. (A)(1) Every tract of land and town lot,
which, pursuant to foreclosure proceedings under section 323.25,
sections 323.65 to 323.79,
or
section 5721.18 of the Revised
Code,
has been advertised and offered
for
sale on two separate
occasions, not less than two weeks
apart, and
not sold for want
of bidders, shall be forfeited to
the state or
to a political
subdivision, school district, or county land
reutilization
corporation pursuant to division (A)(3) of this
section.
(2) The county prosecuting attorney shall certify to the
court that such tract of land or town lot has been twice offered
for sale and not sold for want of a bidder. Such forfeiture of
lands and town lots shall be effective when the court by entry
orders such lands and town lots forfeited to the state or to a
political subdivision, school district, or county land
reutilization corporation pursuant to division (A)(3) of this
section.
A copy
of such entry shall be certified to the county
auditor and,
after
the date of the certification, all the right,
title, claim,
and
interest of the former owner is transferred to
and vested in
the
state to be disposed of in compliance with this
chapter.
(3) After having been notified pursuant to division (A)(2) of
this section that the tract of land or town lot has been twice
offered for sale and not sold for want of bidders, the court shall
notify the political subdivision and school district in which the
property is located, and any county land reutilization corporation
in the county,
and offer to forfeit the property to the political
subdivision, school district, or corporation, or
to an electing
subdivision as defined in section 5722.01 of the
Revised Code,
upon a petition from the political subdivision, school district,
or corporation. If
the political subdivision does not no such
petition is filed with the court within ten
days of the after
notification by the court, the court shall forfeit the
property
to the state. If the a political subdivision, school district, or
corporation requests
through a petition to receive the property
through forfeiture, the
forfeiture of land and town lots is
effective when, by entry, the
court orders such lands and town
lots forfeited to the political
subdivision, school district, or
corporation. The court shall certify a copy of the entry to the
county auditor and, after the date of certification, all the
right, title, claim, and interest of the former owner is
transferred to and vested in the political subdivision, school
district, or corporation.
(B) Every parcel against which a judgment of foreclosure
and
forfeiture is made in accordance with section 5721.16 of the
Revised Code is forfeited to the state on the date the court
enters a finding under that section. After that date, all the
right, title, claim, and interest of the former owner is
transferred to the state to be disposed of in compliance with the
relevant provisions of this chapter.
Sec. 5723.03. If the former owner of real property that has
been forfeited,
at any time before the state has disposed of such
property, pays into the
treasury of the county in which the
property is situated, all the taxes,
assessments, penalties,
interest, and costs incurred in the foreclosure or
foreclosure and
forfeiture proceedings under section 323.25, 5721.14, or
5721.18
or sections 323.65 to 323.79 of the Revised Code or in proceedings
under this chapter that stand
charged against the property at the
time of such payment, the state shall
relinquish to such former
owner all claim to such property. The county
auditor shall then
reenter the property on his the auditor's tax
list, under the name
of the
proper owner.
Sec. 5723.04. (A) The county auditor shall maintain a list
of forfeited lands and
shall offer such lands for sale annually,
or more frequently if the auditor
determines that more frequent
sales are necessary.
(B) Notwithstanding division (A) of this section, upon the
request of a county land reutilization corporation organized under
Chapter 1724. of the Revised Code, the county auditor shall
promptly transfer to such corporation, by auditor's deed, the fee
simple title to a parcel on the list of forfeited lands, which
shall pass to such corporation free and clear of all taxes,
assessments, charges, penalties, interest, and costs. Any
subordinate liens shall be deemed fully and forever satisfied and
discharged. Upon such request, the land is deemed sold by the
state for no consideration. The county land reutilization
corporation shall file the deed for recording. A county land
reutilization corporation may not acquire an interest in a parcel
under this section after two years following the filing of its
articles of incorporation by the secretary of state.
Sec. 5723.08. After any county auditor has compiled a list
of forfeited lands as provided for in section 5723.04 of the
Revised Code, he the auditor shall furnish and deliver to the
director of
natural resources an authenticated copy of such list
within ten
days after its completion. The director of natural
resources, in
behalf of the state, may select and designate tracts
of land so
forfeited which are situated within the boundaries of
any legally
established state forest or park purchase area, which
in his the
director's
opinion are suitable for reforestation,
public recreation,
wildlife habitat, water impoundment, or other
uses incident to
the conservation of natural resources. Whereupon,
said director
shall notify the auditor in writing, within thirty
days after
receipt of such list, of the intention of the state to
take and
hold such forfeited lands as he the director has
designated for
such use.
Due notice in writing, sent by certified mail, of the
intention of the state to take and hold such lands shall be given
to known holders of title thereto, and to holders of liens or
mortgages of record, at their last known addresses, by the
auditor
within fifteen days after he the auditor has been
notified by the
director that the state intends to take and hold such lands for
conservation purposes. Such notice shall contain a
recapitulation
showing the total amount of delinquent taxes,
assessments,
penalties, interest, and costs, due and unpaid, for
which the land
had been forfeited to the state.
Holders of title to such lands, together with holders of
liens or mortgages of record, individually or collectively, shall
file with the auditor a written exception to the intent of the
state to take and hold such lands for conservation purposes
within
fifteen days after such notice has been delivered to them.
Upon
failure to file such exception and to pay the total amount
of
delinquent taxes, assessments, penalties, interest, and costs
due
and payable, prior to the time of the general sale of tax
forfeited lands, the auditor shall not offer said lands for sale
in accordance with section 5723.05 of the Revised Code. On or
after the date of general sale of forfeited lands, the auditor
shall execute a deed for such lands to the state. Thereafter the
title of the state in such lands is incontestable, section
5723.03
of the Revised Code notwithstanding.
The department of natural resources, upon receipt of the
deed
of such lands to the state from the auditor, and upon
approval of
title to such lands by the attorney general, shall
pay to the
auditor from moneys appropriated or available for such
purposes,
an amount equal to the taxes, assessments, penalties,
interest,
and costs due and payable to the county at the time
such lands
were declared forfeited, and such moneys shall be
disbursed by the
auditor in the manner provided in section
5723.18 of the Revised
Code.
Lands acquired by the state pursuant to this section are
subject to the same laws and policies relating to other lands
under the control of the department, or said department may
assign
custody, management, and use of such lands for the
purposes
defined in this section to any agency or subdivision of
government.
If the department of natural resources and a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code request title to the same parcel, the one that first
requested the parcel in writing shall be entitled to acquire the
title thereto.
Sec. 5723.11. If any forfeited lands are sold for a
greater
sum than the amount of the tax, assessment, penalty,
interest, and
costs of sale, the county auditor shall charge the
county
treasurer separately in each case, in the name of the
supposed
owner, with the excess above such amount. The treasurer
shall
retain such excess in the treasury for the proper owner of
the
forfeited lands, and upon demand by such owner, within six
years
one year from the day of sale, shall pay the excess to him the
owner. After that one year, the treasurer shall dispose of any
excess according to law or, if a county land
reutilization
corporation organized under Chapter 1724. of the
Revised Code
exists in the county, shall pay the amount to the corporation.
Such money shall be used for the corporation's public purposes.
If the treasurer, upon demand, is not fully satisfied as to
the right of the person demanding to receive such excess sum or
if
there are several different claimants, he the treasurer shall
commence a
civil action by filing a petition of interpleader in
the court of
common pleas of the county where the land was sold,
wherein he the
treasurer
shall make the person claiming the
excess, and the state,
defendants, and the action shall proceed as
other civil actions.
The costs of the proceedings shall be paid by
the person claiming
the excess, as the court orders. The
prosecuting attorney shall
prosecute the action, in behalf of the
treasurer.
Sec. 5723.12. (A) The county auditor, on making a sale of
a
tract of land to any person under
this chapter, shall give the
purchaser a certificate of
sale. On producing or returning to the
auditor the certificate
of sale, the auditor, on payment to the
auditor by the purchaser,
the purchaser's
heirs, or assigns, of
the sum of five forty-five dollars, shall execute and
file for
recording a
deed, which
deed shall be prima-facie evidence of
title in the
purchaser, the
purchaser's
heirs, or assigns. Once
the deed has
been recorded, the county auditor shall
deliver the
deed to
the
purchaser. At the time of the sale, the county
auditor shall
collect and
the purchaser shall pay the fee
required by law for
the recording of deeds. In
the case of land
sold to the state
under division (B) of section 5723.06 of
the
Revised Code, the
director of natural resources or a county land
reutilization
corporation shall execute and file for
recording
the deed, and pay
the fee required by law for transferring deeds
directly to the
county auditor and recording deeds
directly to
the county
recorder.
(B) Except as otherwise provided in division (C) of this
section and except for foreclosures to which the alternative
redemption period has expired under sections 323.65 to 323.79
of
the
Revised Code, when a tract of land has been duly forfeited
to the
state and sold under this chapter, the conveyance of the
real
estate by the auditor shall extinguish all previous title and
invest the purchaser with a new and perfect title that is free
from all liens and encumbrances, except taxes and installments of
special assessments and reassessments not due at the time of the
sale, federal tax liens other than federal tax liens that are
discharged in accordance with subsection (b) or (c) of section
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26
U.S.C. 1, as amended, and any easements and covenants running
with
the land that were created prior to the time the taxes or
assessments, for the nonpayment of which the land was forfeited,
became due and payable and except that, if there is a federal tax
lien on the tract of land at the time of the sale, the United
States is entitled to redeem the tract of land at any time within
one hundred twenty days after the sale pursuant to subsection (d)
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat.
3, 26 U.S.C. 1, as amended.
(C) When Except for foreclosures to which the alternative
redemption period has already expired under sections 323.65 to
323.79 of the Revised Code, when a tract of forfeited land that
was foreclosed
upon as a result of proceedings for foreclosure
instituted under section 323.25, sections 323.65 to 323.79, or
division (C) of section 5721.18 of the Revised
Code is sold under
this chapter, the conveyance of the real estate
by the auditor
shall extinguish all previous title and invest the
purchaser with
a new title free from the lien for land taxes,
assessments,
charges, penalties, and interest for which the lien
was
foreclosed, the property was forfeited to the state, and in
satisfaction of which the property was sold under this chapter,
but subject to all other liens and encumbrances with respect to
the tract.
Sec. 5723.18. (A) Except as otherwise provided in
division
(B)(2) of section 5721.17 and division (B) of section 319.43 of
the Revised Code, the
proceeds from a forfeiture sale shall be
distributed as follows:
(1) The county auditor shall deduct all costs pertaining
to
the forfeiture and sale of forfeited lands, including costs
pertaining to a foreclosure and forfeiture proceeding instituted
under section 5721.14 of the Revised Code, except those paid
under
section 5721.04 of the Revised Code, from the moneys
received from
the sale of land and town lots forfeited to the
state for the
nonpayment of taxes, and shall pay such costs into
the proper
fund. In
the case of the forfeiture sale of a parcel against which
a foreclosure and
forfeiture proceeding was instituted under
section 5721.14 of the Revised
Code,
if the proceeds from the
forfeiture sale are insufficient to pay the costs
pertaining to
such proceeding, the county auditor, at the next semiannual
apportionment of real property taxes, shall reduce the amount of
real property
taxes that he the auditor otherwise would distribute
to each
subdivision to which taxes,
assessments, charges,
penalties, or interest charged against the parcel are
due. The
reduction in each subdivision's real property tax distribution
shall
equal the amount of the unpaid costs multiplied by a
fraction, the numerator
of
which is the amount of taxes,
assessments, charges, penalties, and interest
due
the subdivision,
and the denominator of which is the total amount of taxes,
assessments, charges, penalties, and interest due all such
subdivisions.
(2) Following the payment required by division (A)(1) of
this
section, the part of the proceeds that is equal to five ten per
cent of the taxes and assessments due shall be deposited in the
delinquent tax and assessment collection fund created pursuant to
section 321.261 of the Revised Code.
(3) Following the payment required by division (A)(2) of
this
section, the remaining proceeds shall be distributed by the
auditor to the appropriate subdivisions to pay the taxes,
assessments, charges, penalties, and interest which are due and
unpaid. If the proceeds available for distribution under this
division are insufficient to pay the entire amount of those
taxes,
assessments, charges, penalties, and interest, the auditor
shall
distribute the proceeds available for distribution under
this
division to the appropriate subdivisions in proportion to
the
amount of those taxes, assessments, charges, penalties, and
interest that each is due.
(B) If the proceeds from the sale of forfeited land are
insufficient to pay in full the amount of the taxes, assessments,
charges, penalties, and interest; the costs incurred in the
proceedings instituted pursuant to this chapter and section
5721.18 of the Revised Code, or the foreclosure and forfeiture
proceeding instituted pursuant to section 5721.14 of the Revised
Code; and, if division (B)(2) of section 5721.17 of the Revised
Code is applicable, any notes issued by a receiver pursuant to
division (F) of section 3767.41 of the Revised Code and any
receiver's lien as defined in division (C)(4) of section 5721.18
of the Revised Code, the court may enter a deficiency judgment
against the last owner of record of the land before its
forfeiture
to the state, for the unpaid amount. The court shall
enter the
judgment pursuant to section 5721.192 of the Revised
Code. The
Except as otherwise provided in division (B) of section 319.43 of
the Revised Code, the proceeds paid pursuant to the entry and
satisfaction
of such a judgment shall be distributed as if they
had been
received as a part of the proceeds from the sale of the
land to
satisfy the amount of the taxes, assessments, charges,
penalties,
and interest which are due and unpaid; the costs
incurred in the
associated proceedings which were due and unpaid;
and, if
division (B)(2) of section 5721.17 of the Revised Code is
applicable, any notes issued by a receiver pursuant to division
(F) of section 3767.41 of the Revised Code and any receiver's
lien
as defined in division (C)(4) of section 5721.18 of the
Revised
Code.
Section 2. That existing sections 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, 321.341,
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 of the Revised
Code are hereby
repealed.
Section 3. (A) As used in this section, "county land
reutilization corporation" or "corporation" means a county land
reutilization corporation formed under Chapter 1724. of the
Revised Code.
(B)(1) Not later than the last day of the seventh month after
the articles of incorporation of a county land reutilization
corporation are filed by the Secretary of State, the board of
directors of the corporation shall file a report with the General
Assembly summarizing the corporation's activities during the
six-month period beginning on the date the corporation's articles
of incorporation were filed by the Secretary of State.
(2) Not later than the last day of the thirteenth month after
the articles of incorporation of a county land reutilization
corporation are filed by the Secretary of State, the board of
directors of the corporation shall file a report with the General
Assembly summarizing the corporation's activities during the
twelve-month period beginning on the date the corporation's
articles of incorporation were filed by the Secretary of State.
(C) Each such report shall set forth, for that six-month or
twelve-month period, the following:
(1) The corporation's revenue and receipts from any source,
itemized as to the source;
(2) The corporation's expenses;
(3) The number of parcels of any real property acquired by
the corporation and the manners by which property was acquired;
(4) The disposition of such real property on the last day of
the six-month or twelve-month period;
(5) The number of parcels of abandoned land against which the
corporation requested foreclosure proceedings under sections
323.65 to 323.79 of the Revised Code;
(6) The value of any tax certificates acquired by the
corporation;
(7) A summary of any nuisance abatement or code enforcement
activities;
(8) The number of employees and officers of the corporation,
and compensation paid to officers of the corporation.
(D) Copies of the report shall be filed with the Clerk of the
House of Representatives, the Clerk of the Senate, the Speaker of
the House of Representatives, the President of the Senate, and the
leaders of the minority caucus of each chamber.