As Passed by the Senate

127th General Assembly Regular Session 2007-2008

Sub. S. B. No. 353

Senator Spada 

Cosponsors: Senators Harris, Mason, Miller, D., Roberts, Smith, Seitz, Cates, Fedor, Wagoner, Boccieri, Cafaro, Grendell, Lehner, Morano, Sawyer, Schuler, Turner, Wilson, Miller, R., Patton 

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A BILL

To amend sections 135.341, 135.35, 135.351, 307.01,

1

307.07, 307.09, 307.10, 307.12, 307.64,

2

307.698, 307.78, 307.806, 307.846, 319.20,

3

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

4

321.261, 321.34, 323.121, 323.132, 323.15,

5

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

6

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

7

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

8

323.76, 323.77, 323.78, 715.26, 715.261,

9

1724.01, 1724.02, 1724.04, 1724.05, 1724.07,

10

1724.10, 1724.11, 5705.05, 5705.19, 5709.12,

11

5721.01, 5721.011, 5721.03, 5721.06, 5721.10,

12

5721.11, 5721.18, 5721.19, 5721.191, 5721.20,

13

5721.25, 5721.30, 5721.31, 5721.32, 5721.33,

14

5721.36, 5721.37, 5721.38, 5721.39, 5721.40,

15

5721.43, 5722.01, 5722.02, 5722.03, 5722.04,

16

5722.06, 5722.07, 5722.08, 5722.09, 5722.10,

17

5722.13, 5722.14, 5722.15, 5722.21, 5723.01,

18

5723.03, 5723.04, 5723.08, 5723.11, 5723.12, and

19

5723.18, to amend, for the purpose of adopting

20

new section numbers as indicated in parentheses,

21

sections 321.341 (321.342) and 323.78 (323.79),

22

to enact new sections 321.341 and 323.78 and

23

sections 133.082, 307.781, 321.263, 321.36,

24

1724.03, 4582.07, 4582.08, 4582.09, 4582.32,

25

4582.33, 4582.34, and 5722.22 of the Revised Code

26

to authorize the creation of land reutilization

27

corporations to facilitate the reclamation,

28

rehabilitation, and reutilization of vacant,

29

abandoned, tax-foreclosed, or other real property,

30

to revise the expedited, nonjudicial foreclosure

31

procedure for abandoned lands, and to require port

32

authorities to adopt plans of improvement.

33

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

Section 1. That sections 135.341, 135.35, 135.351, 307.01,	34
307.07, 307.09, 307.10, 307.12, 307.64, 307.698, 307.78,	35
307.806, 307.846, 319.20, 319.201, 319.30, 319.43, 319.45,	36
319.54, 321.24, 321.261, 321.34, 323.121, 323.132, 323.15,	37
323.25, 323.26, 323.28, 323.31, 323.47, 323.49, 323.50, 323.65,	38
323.66, 323.67, 323.68, 323.69, 323.70, 323.71, 323.72, 323.73,	39
323.74, 323.75, 323.76, 323.77, 323.78, 715.26, 715.261,	40
1724.01, 1724.02, 1724.04, 1724.05, 1724.07, 1724.10, 1724.11,	41
5705.05, 5705.19, 5709.12, 5721.01, 5721.011, 5721.03, 5721.06,	42
5721.10, 5721.11, 5721.18, 5721.19, 5721.191, 5721.20, 5721.25,	43
5721.30, 5721.31, 5721.32, 5721.33, 5721.36, 5721.37, 5721.38,	44
5721.39, 5721.40, 5721.43, 5722.01, 5722.02, 5722.03, 5722.04,	45
5722.06, 5722.07, 5722.08, 5722.09, 5722.10, 5722.13, 5722.14,	46
5722.15, 5722.21, 5723.01, 5723.03, 5723.04, 5723.08, 5723.11,	47
5723.12, and 5723.18 be amended, sections 321.341 (321.342) and	48
323.78 (323.79) be amended for the purpose of adopting new	49
section numbers as indicated in parentheses, and new sections	50
321.341 and 323.78 and sections 133.082, 307.781, 321.263,	51
321.36, 1724.03, 4582.07, 4582.08, 4582.09, 4582.32, 4582.33,	52
4582.34, and 5722.22 of the Revised Code be enacted to read as	53
follows:	54

Sec. 133.082.  (A) A board of county commissioners, upon the	55
written request of the county treasurer, may issue securities in	56
anticipation of the collection of the current taxes that are not	57
paid on or before the last day on which such taxes may be paid	58
without penalty or that have become delinquent. The aggregate	59
principal amount of such securities shall not exceed ninety per	60
cent of the difference between the following amounts:	61

(1) The amount of the current taxes that constitutes current	62
year unpaid taxes or current year delinquent taxes on the date	63
securities under this section are issued;	64

(2) To the extent ascertainable by the county treasurer, the	65
amount of current year unpaid taxes or current year delinquent	66
taxes that have been collected during the period commencing on	67
the day immediately following the last day the current year	68
unpaid taxes or current year delinquent taxes could have been	69
paid without penalty and ending with the business day	70
immediately preceding the day on which an agreement for the sale	71
of the securities is executed.	72

(B) Securities issued under this section shall be issued not	73
later than the first day of December of the year in which such	74
current taxes were not paid when due, and shall mature not later	75
than the thirty-first day of December of the third year	76
following the year in which the current taxes were not paid when	77
due.	78

(C) Proceeds from the sale of the securities not applied to	79
the payment of any financing costs shall be disbursed by the	80
county treasurer to the taxing authorities that levied the taxes	81
in the same manner as such taxes would have been disbursed had	82
such taxes been paid when due.	83

(D) The county officers authorized by the county taxing	84
authority shall execute the necessary documents, including, but	85
not limited to, trust agreements and other agreements and	86
certifications, to provide for the pledge, protection, and	87
disposition of the pledged revenues from which debt charges on the	88
securities issued under this section are to be paid.	89

(E) Anticipation securities issued under this section shall	90
not be general obligations of the county. Anticipation securities	91
issued under this section shall be secured only by a pledge of and	92
lien upon the delinquent real property taxes and assessments, the	93
collection of which is being anticipated by the issuance of the	94
securities in accordance with this section, and any securities	95
issued to fund or refund those securities. The pledge shall be	96
valid and binding from the time the pledge is made, and the tax	97
receipts and proceeds pledged and thereafter received by the	98
county treasurer shall immediately be subject to the lien of that	99
pledge without any physical delivery of those tax receipts or	100
proceeds or further act. The lien of any pledge is valid and	101
binding as against all parties having claims of any kind in tort,	102
contract, or otherwise against the county, whether or not such	103
parties have notice of the lien. Neither the resolution nor any	104
trust agreement by which a pledge is created or further evidenced	105
need be filed or recorded except in the records of the county	106
taxing authority.	107

(F) As long as any securities issued under this section, in	108
either original or refunded form, remain outstanding, except as	109
otherwise provided in those documents, the delinquent real	110
property taxes and assessments pledged to the payment of debt	111
charges on the securities shall remain under the control of the	112
county taxing authority and shall not be appropriated other than	113
in accordance with division (H) of this section.	114

(G) Sections 9.98 to 9.983 of the Revised Code apply to	115
securities issued under this section, notwithstanding any other	116
provision in this chapter.	117

(H) The amounts from the collection of the delinquent real	118
property taxes and assessments anticipated by the securities and	119
needed to pay debt charges on the securities issued under this	120
section shall be considered appropriated for that purpose, and	121
other appropriations from those sources by the county taxing	122
authority shall be limited to the balance available after	123
deducting the amount needed to pay those debt charges. The	124
portions of those amounts as received and to be applied to those	125
debt charges shall be deposited and set aside in an account for	126
that purpose in the bond retirement fund in the amounts and at the	127
times required to pay those debt charges as provided for by the	128
authorizing legislation, or as otherwise provided by law.	129

(I) As used in this section, "current taxes" has the same	130
meaning as in section 323.01 of the Revised Code, and "current	131
year unpaid taxes" and "current year delinquent taxes" have the	132
same meanings as in section 321.341 of the Revised Code.	133

Sec. 135.341.  (A) There shall be a county investment	134
advisory committee consisting of three members: two county	135
commissioners to be designated by the board of county	136
commissioners, and the county treasurer.	137

Notwithstanding the preceding sentence, the board of county	138
commissioners may declare that all three county commissioners	139
shall serve on the county investment advisory committee. If the	140
board so declares, the county investment advisory committee shall	141
consist of five members: the three county commissioners, the	142
county treasurer, and the clerk of the court of common pleas of	143
the county.	144

(B) The committee shall elect its own chairperson, and	145
committee members shall receive no additional compensation for the	146
performance of their duties as committee members.	147

(C) The committee shall establish written county investment	148
policies and shall meet at least once every three months, to	149
review or revise its policies and to advise the investing	150
authority on the county investments in order to ensure the best	151
and safest return of funds available to the county for deposit or	152
investment. Any member of the county investment advisory	153
committee, upon giving five days' notice, may call a meeting of	154
the committee. The committee's policies may establish a limit on	155
the period of time that moneys may be invested in any particular	156
type of investment.	157

(D) The committee is authorized to retain the services of an	158
investment advisor, provided that the advisor is licensed by the	159
division of securities under section 1707.141 of the Revised Code	160
or is registered with the securities and exchange commission, and	161
possesses public funds investment management experience,	162
specifically in the area of state and local government investment	163
portfolios, or the advisor is an eligible institution mentioned in	164
section 135.03 of the Revised Code.	165

(E) The committee shall act as the investing authority in	166
place of the treasurer for purposes of investing county funds and	167
managing the county portfolio when this authority is transferred	168
to it pursuant to divisions (E)(1) and (F)(2) of section 321.46 of	169
the Revised Code or when ordered to do so by a court pursuant to	170
section 321.47 of the Revised Code. For these purposes, the	171
committee shall retain the services of an investment advisor	172
described in division (D) of this section.	173

(F) Nothing in this section affects the authority of any of	174
the officers mentioned in section 325.27 of the Revised Code to	175
contract for the services of fiscal and management consultants	176
pursuant to section 325.17 of the Revised Code.	177

(G) The committee may enter into a current unpaid or	178
delinquent tax line of credit with the county treasurer for the	179
purposes set forth in section 321.36 of the Revised Code if all of	180
the following apply:	181

(1) The county treasurer requests in writing that the	182
committee enter into a current unpaid or delinquent tax line of	183
credit with the county treasurer.	184

(2) The committee approves, by affirmative vote of the two	185
county commissioners designated to sit on the committee, the form	186
of the current unpaid or delinquent tax line of credit and the	187
execution of the current unpaid or delinquent tax line of credit.	188

(3) The maximum aggregate available amount under the current	189
unpaid or delinquent tax line of credit shall not exceed fifteen	190
per cent of the county's total average portfolio of inactive	191
moneys as of the date of execution and delivery of the line of	192
credit.	193

(4) The maximum term during which draws on the line of credit	194
can be made shall be five years; provided, however, that nothing	195
in this division prohibits the execution and delivery of another	196
current unpaid or delinquent tax line of credit at the end of the	197
term of a line of credit, if at that time no unreimbursed draws,	198
plus accrued but unpaid interest thereon, have been outstanding	199
beyond the last day of the second year immediately following the	200
year in which the draw was made.	201

(5) Repayment in full of each draw on the line of credit,	202
plus any accrued and unpaid interest thereon, shall be made not	203
later than the last day of the second calendar year after the year	204
in which the draw is made.	205

Sec. 135.35.  (A) The investing authority shall deposit or	206
invest any part or all of the county's inactive moneys and shall	207
invest all of the money in the county public library fund when	208
required by section 135.352 of the Revised Code. The following	209
classifications of securities and obligations are eligible for	210
such deposit or investment:	211

(1) United States treasury bills, notes, bonds, or any other	212
obligation or security issued by the United States treasury, any	213
other obligation guaranteed as to principal or interest by the	214
United States, or any book entry, zero-coupon United States	215
treasury security that is a direct obligation of the United	216
States.	217

Nothing in the classification of eligible securities and	218
obligations set forth in divisions (A)(2) to (11) of this section	219
shall be construed to authorize any investment in stripped	220
principal or interest obligations of such eligible securities and	221
obligations.	222

(2) Bonds, notes, debentures, or any other obligations or	223
securities issued by any federal government agency or	224
instrumentality, including but not limited to, the federal	225
national mortgage association, federal home loan bank, federal	226
farm credit bank, federal home loan mortgage corporation,	227
government national mortgage association, and student loan	228
marketing association. All federal agency securities shall be	229
direct issuances of federal government agencies or	230
instrumentalities.	231

(3) Time certificates of deposit or savings or deposit	232
accounts, including, but not limited to, passbook accounts, in any	233
eligible institution mentioned in section 135.32 of the Revised	234
Code;	235

(4) Bonds and other obligations of this state or the	236
political subdivisions of this state, provided that such political	237
subdivisions are located wholly or partly within the same county	238
as the investing authority;	239

(5) No-load money market mutual funds consisting exclusively	240
of obligations described in division (A)(1) or (2) of this section	241
and repurchase agreements secured by such obligations, provided	242
that investments in securities described in this division are made	243
only through eligible institutions mentioned in section 135.32 of	244
the Revised Code;	245

(6) The Ohio subdivision's fund as provided in section 135.45	246
of the Revised Code;	247

(7) Securities lending agreements with any eligible	248
institution mentioned in section 135.32 of the Revised Code that	249
is a member of the federal reserve system or federal home loan	250
bank or with any recognized United States government securities	251
dealer meeting the description in division (J)(1) of this section,	252
under the terms of which agreements the investing authority lends	253
securities and the eligible institution or dealer agrees to	254
simultaneously exchange similar securities or cash, equal value	255
for equal value.	256

Securities and cash received as collateral for a securities	257
lending agreement are not inactive moneys of the county or moneys	258
of a county public library fund. The investment of cash	259
collateral received pursuant to a securities lending agreement	260
may be invested only in instruments specified by the investing	261
authority in the written investment policy described in division	262
(K) of this section.	263

(8) Up to twenty-five per cent of the county's total average	264
portfolio in either of the following investments:	265

(a) Commercial paper notes issued by an entity that is	266
defined in division (D) of section 1705.01 of the Revised Code and	267
that has assets exceeding five hundred million dollars, to which	268
notes all of the following apply:	269

(i) The notes are rated at the time of purchase in the	270
highest classification established by at least two nationally	271
recognized standard rating services.	272

(ii) The aggregate value of the notes does not exceed ten per	273
cent of the aggregate value of the outstanding commercial paper of	274
the issuing corporation.	275

(iii) The notes mature not later than two hundred seventy	276
days after purchase.	277

(b) Bankers acceptances of banks that are insured by the	278
federal deposit insurance corporation and to which both of the	279
following apply:	280

(i) The obligations are eligible for purchase by the federal	281
reserve system.	282

(ii) The obligations mature not later than one hundred eighty	283
days after purchase.	284

No investment shall be made pursuant to division (A)(8) of	285
this section unless the investing authority has completed	286
additional training for making the investments authorized by	287
division (A)(8) of this section. The type and amount of additional	288
training shall be approved by the auditor of state and may be	289
conducted by or provided under the supervision of the auditor of	290
state.	291

(9) Up to fifteen per cent of the county's total average	292
portfolio in notes issued by corporations that are incorporated	293
under the laws of the United States and that are operating within	294
the United States, or by depository institutions that are doing	295
business under authority granted by the United States or any state	296
and that are operating within the United States, provided both of	297
the following apply:	298

(a) The notes are rated in the second highest or higher	299
category by at least two nationally recognized standard rating	300
services at the time of purchase.	301

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

302

(10) No-load money market mutual funds rated in the highest	303
category at the time of purchase by at least one nationally	304
recognized standard rating service and consisting exclusively of	305
obligations described in division (A)(1), (2), or (6) of section	306
135.143 of the Revised Code;	307

(11) Debt interests rated at the time of purchase in the	308
three highest categories by two nationally recognized standard	309
rating services and issued by foreign nations diplomatically	310
recognized by the United States government. All interest and	311
principal shall be denominated and payable in United States funds.	312
The investments made under division (A)(11) of this section shall	313
not exceed in the aggregate one per cent of a county's total	314
average portfolio.	315

The investing authority shall invest under division (A)(11)	316
of this section in a debt interest issued by a foreign nation only	317
if the debt interest is backed by the full faith and credit of	318
that foreign nation, there is no prior history of default, and the	319
debt interest matures not later than five years after purchase.	320
For purposes of division (A)(11) of this section, a debt interest	321
is rated in the three highest categories by two nationally	322
recognized standard rating services if either the debt interest	323
itself or the issuer of the debt interest is rated, or is	324
implicitly rated, at the time of purchase in the three highest	325
categories by two nationally recognized standard rating services.	326

(12) A current unpaid or delinquent tax line of credit	327
authorized under division (G) of section 135.341 of the Revised	328
Code, provided that all of the conditions for entering into such a	329
line of credit under that division are satisfied.	330

(B) Nothing in the classifications of eligible obligations	331
and securities set forth in divisions (A)(1) to (11) of this	332
section shall be construed to authorize investment in a	333
derivative, and no investing authority shall invest any county	334
inactive moneys or any moneys in a county public library fund in a	335
derivative. For purposes of this division, "derivative" means a	336
financial instrument or contract or obligation whose value or	337
return is based upon or linked to another asset or index, or both,	338
separate from the financial instrument, contract, or obligation	339
itself. Any security, obligation, trust account, or other	340
instrument that is created from an issue of the United States	341
treasury or is created from an obligation of a federal agency or	342
instrumentality or is created from both is considered a	343
derivative instrument. An eligible investment described in this	344
section with a variable interest rate payment, based upon a	345
single interest payment or single index comprised of other	346
eligible investments provided for in division (A)(1) or (2) of	347
this section, is not a derivative, provided that such variable	348
rate investment has a maximum maturity of two years. A treasury	349
inflation-protected security shall not be considered a derivative,	350
provided the security matures not later than five years after	351
purchase.	352

(C) Except as provided in division (D) of this section, any	353
investment made pursuant to this section must mature within five	354
years from the date of settlement, unless the investment is	355
matched to a specific obligation or debt of the county or to a	356
specific obligation or debt of a political subdivision of this	357
state located wholly or partly within the county, and the	358
investment is specifically approved by the investment advisory	359
committee.	360

(D) The investing authority may also enter into a written	361
repurchase agreement with any eligible institution mentioned in	362
section 135.32 of the Revised Code or any eligible securities	363
dealer pursuant to division (J) of this section, under the terms	364
of which agreement the investing authority purchases and the	365
eligible institution or dealer agrees unconditionally to	366
repurchase any of the securities listed in divisions (B)(1) to	367
(5), except letters of credit described in division (B)(2), of	368
section 135.18 of the Revised Code. The market value of securities	369
subject to an overnight written repurchase agreement must exceed	370
the principal value of the overnight written repurchase agreement	371
by at least two per cent. A written repurchase agreement must	372
exceed the principal value of the overnight written repurchase	373
agreement, by at least two per cent. A written repurchase	374
agreement shall not exceed thirty days, and the market value of	375
securities subject to a written repurchase agreement must exceed	376
the principal value of the written repurchase agreement by at	377
least two per cent and be marked to market daily. All securities	378
purchased pursuant to this division shall be delivered into the	379
custody of the investing authority or the qualified custodian of	380
the investing authority or an agent designated by the investing	381
authority. A written repurchase agreement with an eligible	382
securities dealer shall be transacted on a delivery versus payment	383
basis. The agreement shall contain the requirement that for each	384
transaction pursuant to the agreement the participating	385
institution shall provide all of the following information:	386

(1) The par value of the securities;

387

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

388

(3) A numerical identifier generally accepted in the	389
securities industry that designates the securities.	390

No investing authority shall enter into a written repurchase	391
agreement under the terms of which the investing authority agrees	392
to sell securities owned by the county to a purchaser and agrees	393
with that purchaser to unconditionally repurchase those	394
securities.	395

(E) No investing authority shall make an investment under	396
this section, unless the investing authority, at the time of	397
making the investment, reasonably expects that the investment can	398
be held until its maturity. The investing authority's written	399
investment policy shall specify the conditions under which an	400
investment may be redeemed or sold prior to maturity.	401

(F) No investing authority shall pay a county's inactive	402
moneys or moneys of a county public library fund into a fund	403
established by another subdivision, treasurer, governing board,	404
or investing authority, if that fund was established by the	405
subdivision, treasurer, governing board, or investing authority	406
for the purpose of investing or depositing the public moneys of	407
other subdivisions. This division does not apply to the payment	408
of public moneys into either of the following:	409

(1) The Ohio subdivision's fund pursuant to division (A)(6)	410
of this section;	411

(2) A fund created solely for the purpose of acquiring,	412
constructing, owning, leasing, or operating municipal utilities	413
pursuant to the authority provided under section 715.02 of the	414
Revised Code or Section 4 of Article XVIII, Ohio Constitution.	415

For purposes of division (F) of this section, "subdivision"	416
includes a county.	417

(G) The use of leverage, in which the county uses its current	418
investment assets as collateral for the purpose of purchasing	419
other assets, is prohibited. The issuance of taxable notes for the	420
purpose of arbitrage is prohibited. Contracting to sell securities	421
not owned by the county, for the purpose of purchasing such	422
securities on the speculation that bond prices will decline, is	423
prohibited.	424

(H) Any securities, certificates of deposit, deposit	425
accounts, or any other documents evidencing deposits or	426
investments made under authority of this section shall be issued	427
in the name of the county with the county treasurer or investing	428
authority as the designated payee. If any such deposits or	429
investments are registrable either as to principal or interest, or	430
both, they shall be registered in the name of the treasurer.	431

(I) The investing authority shall be responsible for the	432
safekeeping of all documents evidencing a deposit or investment	433
acquired under this section, including, but not limited to,	434
safekeeping receipts evidencing securities deposited with a	435
qualified trustee, as provided in section 135.37 of the Revised	436
Code, and documents confirming the purchase of securities under	437
any repurchase agreement under this section shall be deposited	438
with a qualified trustee, provided, however, that the qualified	439
trustee shall be required to report to the investing authority,	440
auditor of state, or an authorized outside auditor at any time	441
upon request as to the identity, market value, and location of the	442
document evidencing each security, and that if the participating	443
institution is a designated depository of the county for the	444
current period of designation, the securities that are the subject	445
of the repurchase agreement may be delivered to the treasurer or	446
held in trust by the participating institution on behalf of the	447
investing authority.	448

Upon the expiration of the term of office of an investing	449
authority or in the event of a vacancy in the office for any	450
reason, the officer or the officer's legal representative shall	451
transfer and deliver to the officer's successor all documents	452
mentioned in this division for which the officer has been	453
responsible for safekeeping. For all such documents transferred	454
and delivered, the officer shall be credited with, and the	455
officer's successor shall be charged with, the amount of moneys	456
evidenced by such documents.	457

(J)(1) All investments, except for investments in securities	458
described in divisions (A)(5) and (6) of this section, shall be	459
made only through a member of the national association of	460
securities dealers, through a bank, savings bank, or savings and	461
loan association regulated by the superintendent of financial	462
institutions, or through an institution regulated by the	463
comptroller of the currency, federal deposit insurance	464
corporation, or board of governors of the federal reserve system.	465

(2) Payment for investments shall be made only upon the	466
delivery of securities representing such investments to the	467
treasurer, investing authority, or qualified trustee. If the	468
securities transferred are not represented by a certificate,	469
payment shall be made only upon receipt of confirmation of	470
transfer from the custodian by the treasurer, governing board, or	471
qualified trustee.	472

(K)(1) Except as otherwise provided in division (K)(2) of	473
this section, no investing authority shall make an investment or	474
deposit under this section, unless there is on file with the	475
auditor of state a written investment policy approved by the	476
investing authority. The policy shall require that all entities	477
conducting investment business with the investing authority shall	478
sign the investment policy of that investing authority. All	479
brokers, dealers, and financial institutions, described in	480
division (J)(1) of this section, initiating transactions with the	481
investing authority by giving advice or making investment	482
recommendations shall sign the investing authority's investment	483
policy thereby acknowledging their agreement to abide by the	484
policy's contents. All brokers, dealers, and financial	485
institutions, described in division (J)(1) of this section,	486
executing transactions initiated by the investing authority,	487
having read the policy's contents, shall sign the investment	488
policy thereby acknowledging their comprehension and receipt.	489

(2) If a written investment policy described in division	490
(K)(1) of this section is not filed on behalf of the county with	491
the auditor of state, the investing authority of that county shall	492
invest the county's inactive moneys and moneys of the county	493
public library fund only in time certificates of deposits or	494
savings or deposit accounts pursuant to division (A)(3) of this	495
section, no-load money market mutual funds pursuant to division	496
(A)(5) of this section, or the Ohio subdivision's fund pursuant	497
to division (A)(6) of this section.	498

(L)(1) The investing authority shall establish and maintain	499
an inventory of all obligations and securities acquired by the	500
investing authority pursuant to this section. The inventory shall	501
include a description of each obligation or security, including	502
type, cost, par value, maturity date, settlement date, and any	503
coupon rate.	504

(2) The investing authority shall also keep a complete record	505
of all purchases and sales of the obligations and securities made	506
pursuant to this section.	507

(3) The investing authority shall maintain a monthly	508
portfolio report and issue a copy of the monthly portfolio report	509
describing such investments to the county investment advisory	510
committee, detailing the current inventory of all obligations and	511
securities, all transactions during the month that affected the	512
inventory, any income received from the obligations and	513
securities, and any investment expenses paid, and stating the	514
names of any persons effecting transactions on behalf of the	515
investing authority.	516

(4) The monthly portfolio report shall be a public record and	517
available for inspection under section 149.43 of the Revised Code.	518

(5) The inventory and the monthly portfolio report shall be	519
filed with the board of county commissioners.	520

(M) An investing authority may enter into a written	521
investment or deposit agreement that includes a provision under	522
which the parties agree to submit to nonbinding arbitration to	523
settle any controversy that may arise out of the agreement,	524
including any controversy pertaining to losses of public moneys	525
resulting from investment or deposit. The arbitration provision	526
shall be set forth entirely in the agreement, and the agreement	527
shall include a conspicuous notice to the parties that any party	528
to the arbitration may apply to the court of common pleas of the	529
county in which the arbitration was held for an order to vacate,	530
modify, or correct the award. Any such party may also apply to the	531
court for an order to change venue to a court of common pleas	532
located more than one hundred miles from the county in which the	533
investing authority is located.	534

For purposes of this division, "investment or deposit	535
agreement" means any agreement between an investing authority and	536
a person, under which agreement the person agrees to invest,	537
deposit, or otherwise manage, on behalf of the investing	538
authority, a county's inactive moneys or moneys in a county public	539
library fund, or agrees to provide investment advice to the	540
investing authority.	541

(N) An investment held in the county portfolio on September	542
27, 1996, that was a legal investment under the law as it existed	543
before September 27, 1996, may be held until maturity, or if the	544
investment does not have a maturity date the investment may be	545
held until five years from September 27, 1996, regardless of	546
whether the investment would qualify as a legal investment under	547
the terms of this section as amended.	548

Sec. 135.351.  (A) Except as provided in sections 135.352 and	549
1545.22 of the Revised Code, all interest earned on money included	550
within the county treasury shall be credited to the general fund	551
of the county.	552

(B) Unless otherwise provided by law, with respect to moneys	553
belonging to another political subdivision, taxing district, or	554
special district that are deposited or invested by the county, the	555
county shall pay and distribute such moneys in accordance with	556
division (B)(1), (2), or (3) of this section, as appropriate:	557

(1) On or before the tenth day of the month following the	558
month in which the county received such moneys or on or before	559
such later date authorized by the legislative authority or other	560
governing body of the other political subdivision or district, pay	561
and distribute all such moneys to the treasurer or other	562
appropriate officer of the other political subdivision or	563
district.	564

(2) With respect to moneys due to boards and subdivisions	565
under section 321.31 of the Revised Code, pay and distribute such	566
moneys within five business days after the final date prescribed	567
by law for such settlement, or if the settlement date is lawfully	568
extended, within five business days after the date of such lawful	569
extension.	570

(3) With respect to moneys for which any advance authorized	571
by section 321.34 or 321.341321.342 of the Revised Code has been	572
requested, pay and distribute such moneys within five business	573
days after the request for the advance is delivered to the county	574
auditor.	575

(C) If the county fails to make any payment and distribution	576
required by division (B) of this section within the time periods	577
prescribed by that division, the county shall pay to the	578
appropriate other political subdivision, taxing district, or	579
special district any interest that the county has received or will	580
receive on any moneys or advance described in that division which	581
accrues after the date such moneys or advance should have been	582
distributed, together with the principal amount of such moneys or	583
advance. The county shall make this payment of principal and	584
interest within five business days after the treasurer or other	585
appropriate officer of such other political subdivision or	586
district files a written demand for payment with the county	587
auditor.	588

Sec. 307.01.  (A) A courthouse, jail, public comfort station,	589
offices for county officers, and a county home shall be provided	590
by the board of county commissioners when, in its judgment, any of	591
them are needed. The buildings and offices shall be of such style,	592
dimensions, and expense as the board determines. All new jails and	593
renovations to existing jails shall be designed, and all existing	594
jails shall be operated in such a manner as to comply	595
substantially with the minimum standards for jails in Ohio adopted	596
by the department of rehabilitation and correction. The board	597
shall also provide equipment, stationery, and postage, as it	598
considers reasonably necessary for the proper and convenient	599
conduct of county offices, and such facilities as will result in	600
expeditious and economical administration of such offices, except	601
that, for the purpose of obtaining federal or state reimbursement,	602
the board may impose on the public children services agency	603
reasonable charges, not exceeding the amount for which	604
reimbursement will be made and consistent with cost-allocation	605
standards adopted by the department of job and family services,	606
for the provision of office space, supplies, stationery,	607
utilities, telephone use, postage, and general support services.	608

The board of county commissioners shall provide all rooms,	609
fireproof and burglarproof vaults, safes, and other means of	610
security in the office of the county treasurer that are necessary	611
for the protection of public moneys and property in the office.	612

(B) The court of common pleas shall annually submit a written	613
request for an appropriation to the board of county commissioners	614
that shall set forth estimated administrative expenses of the	615
court that the court considers reasonably necessary for its	616
operation. The board shall conduct a public hearing with respect	617
to the written request submitted by the court and shall	618
appropriate the amount of money each year that it determines,	619
after conducting the public hearing and considering the written	620
request of the court, is reasonably necessary to meet all	621
administrative expenses of the court.	622

If the court considers the appropriation made by the board	623
pursuant to this division insufficient to meet all the	624
administrative expenses of the court, it shall commence an action	625
under Chapter 2731. of the Revised Code in the court of appeals	626
for the judicial district for a determination of the duty of the	627
board of county commissioners to appropriate the amount of money	628
in dispute. The court of appeals shall give priority to the action	629
filed by the court of common pleas over all cases pending on its	630
docket. The burden shall be on the court of common pleas to prove	631
that the appropriation requested is reasonably necessary to meet	632
all its administrative expenses. If, prior to the filing of an	633
action under Chapter 2731. of the Revised Code or during the	634
pendency of the action, any judge of the court exercises the	635
contempt power of the court of common pleas in order to obtain the	636
amount of money in dispute, the judge shall not order the	637
imprisonment of any member of the board of county commissioners	638
notwithstanding sections 2705.02 to 2705.06 of the Revised Code.	639

(C) Division (B) of this section does not apply to	640
appropriations for the probate court or the juvenile court that	641
are subject to section 2101.11 or 2151.10 of the Revised Code.	642

(D) The board of county commissioners may provide offices for	643
or lease offices to a county land reutilization corporation	644
organized under Chapter 1724. of the Revised Code and, in	645
connection with such a lease, charge rentals that are at or below	646
the market rentals for such offices, if the board determines that	647
providing offices for or leasing offices to the corporation will	648
promote economic development or the general welfare of the people	649
of the county through a plan of providing affordable housing, land	650
reutilization, and community development.	651

Sec. 307.07.  (A) The board of county commissioners, by	652
resolution, may create an office of economic development, to	653
develop and promote plans and programs designed to assure that	654
county resources are efficiently used, economic growth is properly	655
balanced, and that county economic development is coordinated with	656
that of the state and other local governments. For this purpose,	657
the board may appropriate moneys from the county general fund, or,	658
pursuant to section 307.64 of the Revised Code, moneys derived	659
from a tax levied pursuant to division (EE) of section 5705.19 of	660
the Revised Code, for the creation and operation of the office	661
for, any economic development purpose of the office, and to	662
provide for the establishment and operation of a program of	663
economic development, including in support of a county land	664
reutilization corporation organized under Chapter 1724. of the	665
Revised Code. The board may hire a director of economic	666
development, who shall be a member of the unclassified civil	667
service, and fix histhe director's compensation; or may do any of	668
the following:	669

(1) Enter into an agreement with a county planning commission	670
within the county, created under section 713.22 of the Revised	671
Code, or a regional planning commission, created under section	672
713.21 of the Revised Code, regardless of whether the county is a	673
member of the commission, to carry out all of the functions and	674
duties of a director of economic development under division (B) of	675
this section. Any agreement shall set forth the procedure by which	676
the county or regional planning commission shall gain the approval	677
of the board of county commissioners for any actions, functions,	678
and duties under division (B) of this section. Any agreement may	679
continue in effect for a period of one to three years and may be	680
renewed with the consent of all parties. The civil service status	681
of planning commission staff shall not be affected by any	682
agreement under this division.	683

(2) Enter into an agreement with the Ohio cooperative	684
extension service, providing for the use of employees hired by the	685
Ohio state university under section 3335.36 of the Revised Code to	686
carry out all of the functions and duties of a director of	687
economic development under division (B) of this section. Any	688
agreement shall set forth the procedure by which the Ohio	689
cooperative extension service shall gain the approval of the board	690
of county commissioners for any actions, functions, and duties	691
under division (B) of this section. Any agreement may continue in	692
effect for a period of one to three years and may be renewed with	693
the consent of all parties. The employment classification of Ohio	694
cooperative extension service employees shall not be affected by	695
any agreement under this division.	696

Any moneys appropriated by the board of county commissioners	697
to execute an agreement for the provision of services pursuant to	698
this section by the Ohio cooperative extension service shall be	699
paid to the Ohio state university to the credit of the Ohio	700
cooperative extension service fund created under section 3335.35	701
of the Revised Code.	702

(3) Enter into an agreement with a public or private	703
nonprofit organization to carry out all of the functions and	704
duties of a director of economic development under division (B) of	705
this section. The agreement shall set forth the procedure by which	706
the nonprofit organization shall gain the approval of the board of	707
county commissioners for any actions, functions, and duties under	708
that division. The agreement may continue in effect for a period	709
of one to three years and may be renewed with the consent of all	710
parties. The employment classification of the nonprofit	711
organization's employees shall not be affected by an agreement	712
under this division.	713

(B) The director of economic development may:

714

(1) With the approval of the board, hire such staff and	715
employ such technical and advisory personnel as hethe director	716
sees fit to enable himthe director to carry out the functions and	717
duties of the office;	718

(2) With the approval of the board, contract for services	719
necessary to enable himthe director to carry out the functions	720
and duties of the office;	721

(3) With the approval of the board, enter into agreements	722
with federal, state, and local governments and agencies thereof,	723
and with public, private, or nonprofit organizations to carry out	724
the functions and duties of the office;	725

(4) Maintain membership in development organizations;

726

(5) With the approval of the board, make loans or grants and	727
provide other forms of financial assistance for the purpose of	728
economic development, including financial assistance for permanent	729
public improvements, in compliance with applicable laws of this	730
state, and fix the rate of interest and charges to be made for	731
such financial assistance;	732

(6) With the approval of the board, receive and accept	733
grants, gifts, and contributions of money, property, labor, and	734
other things of value, to be held, used, and applied only for the	735
purpose for which they are made, from individuals, private and	736
public corporations, the United States government or any agency	737
thereof, from the state or any agency thereof, or from any	738
political subdivision or any agency thereof, and may agree to	739
repay any contribution of money or return any property contributed	740
or the value thereof in amounts, and on terms and conditions,	741
excluding the payment of interest, as the director determines, and	742
may evidence the obligations by written evidence;	743

(7) Establish with the board any funds that are necessary for	744
the deposit and disbursement of gifts or contributions of money	745
accepted for economic development purposes;	746

(8) With the approval of the board, design, implement,	747
monitor, oversee, and evaluate economic development plans,	748
programs, strategies, and policies;	749

(9) Purchase real property to convey to a county land	750
reutilization corporation to be used in accordance with its public	751
purposes;	752

(10) Perform all acts necessary to fulfill the functions and	753
duties of the office.	754

(C) The boards of county commissioners of two or more	755
counties, by resolution, may create a joint office of economic	756
development for the purposes set forth in division (A) of this	757
section. The counties participating in a joint office of economic	758
development shall enter into an agreement that sets forth the	759
contribution of funds, services, and property to the joint office	760
from each participating county; establishes the person, public	761
agency, or nonprofit organization that shall carry out the	762
functions and duties of the office; and discloses any other terms	763
by which the joint office shall operate.	764

The boards of county commissioners of counties participating	765
in a joint office of economic development may appropriate moneys	766
from their respective county general funds, or, pursuant to	767
section 307.64 of the Revised Code, moneys derived from a tax	768
levied pursuant to division (EE) of section 5705.19 of the Revised	769
Code, for the creation and operation of the joint office, for any	770
economic development purpose of the office, and to provide for the	771
establishment and operation of a program of economic development.	772
The participating counties may hire a director of economic	773
development for the joint office or enter into an agreement with a	774
public agency or nonprofit organization in a manner set forth in	775
division (A) of this section to carry out the functions and duties	776
set forth in division (B) of this section.	777

Any agreement establishing a joint office of economic	778
development shall set forth the procedure by which the person,	779
public agency, or nonprofit organization carrying out the	780
functions and duties of the office shall gain the approval of the	781
participating boards of county commissioners for any actions,	782
functions, and duties under division (B) of this section.	783

(D) As used in this section, "economic development" has the	784
same meaning as in section 307.64 of the Revised Code.	785

Sec. 307.09.  (A) If the interests of the county so require,	786
the board of county commissioners may sell any real property	787
belonging to the county and not needed for public use, including	788
all or portions of buildings acquired by the board to house county	789
offices, or may lease or rent the same, but no such lease shall be	790
for a longer term than five years, unless such lease is part of a	791
lease-purchase agreement, in which case the lease may be for a	792
period not exceeding twenty-five years, or unless the lease is to	793
a commercial tenant who uses the property as a retail store room,	794
office, or restaurant, and the leased property is located in a	795
building initially acquired to house county offices or in a	796
parking facility constructed or acquired to serve a building that	797
houses county offices, in which case the lease may be for a period	798
not exceeding twenty years, and may include provision for one or	799
more renewals for lesser periods. In the case of real property	800
used or to be used for the purpose of airports, landing fields, or	801
air navigational facilities, including restaurants, parking lots,	802
motels, gasoline service stations, public recreation facilities,	803
public parks, office buildings, retail stores for merchandising or	804
services, and industrial uses located or to be located thereon, or	805
parts thereof, belonging to the county, the primary term of such	806
lease shall not exceed twenty-five years and the board of county	807
commissioners may renew such leases for one or more periods of	808
years. The total of such renewal periods, when added to the	809
primary term of such lease, shall not exceed sixty years.	810

(B) The board may grant leases, rights, and easements to the	811
United States government, to the state or any department or agency	812
thereof, or to municipal corporations or other governmental	813
subdivisions of the state for public purposes, or to privately	814
owned electric light and power companies, or natural gas	815
companies, or telephone or telegraph companies for purposes of	816
rendering their several public utilities services, or to	817
corporations not for profit for hospital, charitable, water,	818
sewer, any of the purposes specified in section 1724.01 of the	819
Revised Code, or recreational purposes, including among other such	820
purposes memorial structures, parks, golf courses, and underground	821
structures, poles, piers, towers, wires, pipelines, underground	822
cables, and manholes, on or in lands owned by the county where	823
such lease, right, or easement is not deemed by the board to be	824
inconsistent with the need of such land for public use by the	825
county. Any such lease, right, or easement granted to the United	826
States government, to the state or any department or agency	827
thereof, or to a municipal corporation or other governmental	828
subdivision of the state, or to privately owned electric light and	829
power companies, or natural gas companies, or telephone or	830
telegraph companies for purposes of rendering their several public	831
utilities services, or to corporations not for profit for	832
hospital, charitable, water, sewer, or recreational purposes, may	833
be for such length of time, upon such terms, for such purposes,	834
and may provide for such renewals thereof as the board deems for	835
the best interests of the county.	836

(C) In case of the sale of such real property not used for	837
county purposes, and in case of a lease of real property used or	838
to be used for the purpose of airports, landing fields, or air	839
navigational facilities, including restaurants, parking lots,	840
motels, gasoline service stations, public recreation facilities,	841
public parks, office buildings, retail stores for merchandising or	842
services, and industrial uses, and in case of such a grant of	843
lease, right, or easement to the United States government, to the	844
state or any department or agency thereof or to a municipal	845
corporation or other governmental subdivision of the state, or to	846
privately owned electric light and power companies, or natural gas	847
companies, or telephone or telegraph companies for purposes of	848
rendering their several public utilities services, or to	849
corporations not for profit for hospital, charitable, water,	850
sewer, or recreational purposes, all or such part of the proceeds	851
thereof as the board designates may be placed by the board in a	852
separate fund to be used only for construction, equipment,	853
furnishing, maintenance, or repair of the county buildings and the	854
acquisition of sites therefor, or for the payment of principal of	855
or interest on bonds of the county issued for any county building.	856

Sec. 307.10.  (A) No sale of real property, or lease of real	857
property used or to be used for the purpose of airports, landing	858
fields, or air navigational facilities, or parts thereof, as	859
provided by section 307.09 of the Revised Code shall be made	860
unless it is authorized by a resolution adopted by a majority of	861
the board of county commissioners. When a sale of real property as	862
provided by section 307.09 of the Revised Code is authorized, the	863
board may either deed the property to the highest responsible	864
bidder, after advertisement once a week for four consecutive weeks	865
in a newspaper of general circulation in the county or offer the	866
real property for sale at a public auction, after giving at least	867
thirty days' notice of the auction by publication in a newspaper	868
of general circulation in the county. The board may reject any and	869
all bids. The board may, as it considers best, sell real property	870
pursuant to this section as an entire tract or in parcels. The	871
board, by resolution adopted by a majority of the board, may lease	872
real property, in accordance with division (A) of section 307.09	873
of the Revised Code, without advertising for bids.	874

(B) The board, by resolution, may transfer real property in	875
fee simple belonging to the county and not needed for public use	876
to the United States government, to the state or any department or	877
agency thereof, to municipal corporations or other political	878
subdivisions of the state, or to the county board of mental	879
retardation and developmental disabilities, or to a county land	880
reutilization corporation organized under Chapter 1724. of the	881
Revised Code for public purposes upon the terms and in the manner	882
that it may determine to be in the best interests of the county,	883
without advertising for bids. The board shall execute a deed or	884
other proper instrument when such a transfer is approved.	885

(C) The board, by resolution adopted by a majority of the	886
board, may grant leases, rights, or easements to the United States	887
government, to the state or any department or agency thereof, or	888
to municipal corporations and other political subdivisions of the	889
state, or to privately owned electric light and power companies,	890
natural gas companies, or telephone or telegraph companies for	891
purposes of rendering their several public utilities services, in	892
accordance with division (B) of section 307.09 of the Revised	893
Code, without advertising for bids. When such grant of lease,	894
right, or easement is authorized, a deed or other proper	895
instrument therefor shall be executed by the board.	896

Sec. 307.12.  (A) Except as otherwise provided in divisions	897
(D), (E), and (G) of this section, when the board of county	898
commissioners finds, by resolution, that the county has personal	899
property, including motor vehicles acquired for the use of county	900
officers and departments, and road machinery, equipment, tools, or	901
supplies, that is not needed for public use, is obsolete, or is	902
unfit for the use for which it was acquired, and when the fair	903
market value of the property to be sold or donated under this	904
division is, in the opinion of the board, in excess of two	905
thousand five hundred dollars, the board may do either of the	906
following:	907

(1) Sell the property at public auction or by sealed bid to	908
the highest bidder. Notice of the time, place, and manner of the	909
sale shall be published in a newspaper of general circulation in	910
the county at least ten days prior to the sale, and a typewritten	911
or printed notice of the time, place, and manner of the sale shall	912
be posted at least ten days before the sale in the offices of the	913
county auditor and the board of county commissioners.	914

If a board conducts a sale of property by sealed bid, the	915
form of the bid shall be as prescribed by the board, and each bid	916
shall contain the name of the person submitting it. Bids received	917
shall be opened and tabulated at the time stated in the notice.	918
The property shall be sold to the highest bidder, except that the	919
board may reject all bids and hold another sale, by public auction	920
or sealed bid, in the manner prescribed by this section.	921

(2) Donate any motor vehicle that does not exceed four	922
thousand five hundred dollars in value to a nonprofit organization	923
exempt from federal income taxation pursuant to 26 U.S.C. 501(a)	924
and (c)(3) for the purpose of meeting the transportation needs of	925
participants in the Ohio works first program established under	926
Chapter 5107. of the Revised Code and participants in the	927
prevention, retention, and contingency program established under	928
Chapter 5108. of the Revised Code.	929

(B) When the board of county commissioners finds, by	930
resolution, that the county has personal property, including motor	931
vehicles acquired for the use of county officers and departments,	932
and road machinery, equipment, tools, or supplies, that is not	933
needed for public use, is obsolete, or is unfit for the use for	934
which it was acquired, and when the fair market value of the	935
property to be sold or donated under this division is, in the	936
opinion of the board, two thousand five hundred dollars or less,	937
the board may do either of the following:	938

(1) Sell the property by private sale, without advertisement	939
or public notification;	940

(2) Donate the property to an eligible nonprofit organization	941
that is located in this state and is exempt from federal income	942
taxation pursuant to 26 U.S.C. 501(a) and (c)(3). Before donating	943
any property under this division, the board shall adopt a	944
resolution expressing its intent to make unneeded, obsolete, or	945
unfit-for-use county personal property available to these	946
organizations. The resolution shall include guidelines and	947
procedures the board considers necessary to implement a donation	948
program under this division and shall indicate whether the county	949
will conduct the donation program or the board will contract with	950
a representative to conduct it. If a representative is known when	951
the resolution is adopted, the resolution shall provide contact	952
information such as the representative's name, address, and	953
telephone number.	954

The resolution shall include within its procedures a	955
requirement that any nonprofit organization desiring to obtain	956
donated property under this division shall submit a written notice	957
to the board or its representative. The written notice shall	958
include evidence that the organization is a nonprofit organization	959
that is located in this state and is exempt from federal income	960
taxation pursuant to 26 U.S.C. 501(a) and (c)(3); a description of	961
the organization's primary purpose; a description of the type or	962
types of property the organization needs; and the name, address,	963
and telephone number of a person designated by the organization's	964
governing board to receive donated property and to serve as its	965
agent.	966

After adoption of the resolution, the board shall publish, in	967
a newspaper of general circulation in the county, notice of its	968
intent to donate unneeded, obsolete, or unfit-for-use county	969
personal property to eligible nonprofit organizations. The notice	970
shall include a summary of the information provided in the	971
resolution and shall be published at least twice. The second and	972
any subsequent notice shall be published not less than ten nor	973
more than twenty days after the previous notice. A similar notice	974
also shall be posted continually in a conspicuous place in the	975
offices of the county auditor and the board of county	976
commissioners, and, if the county maintains a web site on the	977
internet, the notice shall be posted continually at that web site.	978

The board or its representative shall maintain a list of all	979
nonprofit organizations that notify the board or its	980
representative of their desire to obtain donated property under	981
this division and that the board or its representative determines	982
to be eligible, in accordance with the requirements set forth in	983
this section and in the donation program's guidelines and	984
procedures, to receive donated property.	985

The board or its representatives also shall maintain a list	986
of all county personal property the board finds to be unneeded,	987
obsolete, or unfit for use and to be available for donation under	988
this division. The list shall be posted continually in a	989
conspicuous location in the offices of the county auditor and the	990
board of county commissioners, and, if the county maintains a web	991
site on the internet, the list shall be posted continually at that	992
web site. An item of property on the list shall be donated to the	993
eligible nonprofit organization that first declares to the board	994
or its representative its desire to obtain the item unless the	995
board previously has established, by resolution, a list of	996
eligible nonprofit organizations that shall be given priority with	997
respect to the item's donation. Priority may be given on the basis	998
that the purposes of a nonprofit organization have a direct	999
relationship to specific public purposes of programs provided or	1000
administered by the board. A resolution giving priority to certain	1001
nonprofit organizations with respect to the donation of an item of	1002
property shall specify the reasons why the organizations are given	1003
that priority.	1004

(C) Members of the board of county commissioners shall	1005
consult with the Ohio ethics commission, and comply with the	1006
provisions of Chapters 102. and 2921. of the Revised Code, with	1007
respect to any sale or donation under division (A) or (B) of this	1008
section to a nonprofit organization of which a county	1009
commissioner, any member of the county commissioner's family, or	1010
any business associate of the county commissioner is a trustee,	1011
officer, board member, or employee.	1012

(D) Notwithstanding anything to the contrary in division (A),	1013
(B), or (E) of this section and regardless of the property's	1014
value, the board of county commissioners may sell or donate county	1015
personal property, including motor vehicles, to the federal	1016
government, the state, or any political subdivision of the state,	1017
or a county land reutilization corporation without advertisement	1018
or public notification.	1019

(E) Notwithstanding anything to the contrary in division (A),	1020
(B), or (G) of this section and regardless of the property's	1021
value, the board of county commissioners may sell personal	1022
property, including motor vehicles acquired for the use of county	1023
officers and departments, and road machinery, equipment, tools, or	1024
supplies, that is not needed for public use, is obsolete, or is	1025
unfit for the use for which it was acquired, by internet auction.	1026
The board shall adopt, during each calendar year, a resolution	1027
expressing its intent to sell that property by internet auction.	1028
The resolution shall include a description of how the auctions	1029
will be conducted and shall specify the number of days for	1030
bidding on the property, which shall be no less than ten days,	1031
including Saturdays, Sundays, and legal holidays. The resolution	1032
shall indicate whether the county will conduct the auction or the	1033
board will contract with a representative to conduct the auction	1034
and shall establish the general terms and conditions of sale. If a	1035
representative is known when the resolution is adopted, the	1036
resolution shall provide contact information such as the	1037
representative's name, address, and telephone number.	1038

After adoption of the resolution, the board shall publish, in	1039
a newspaper of general circulation in the county, notice of its	1040
intent to sell unneeded, obsolete, or unfit-for-use county	1041
personal property by internet auction. The notice shall include a	1042
summary of the information provided in the resolution and shall be	1043
published at least twice. The second and any subsequent notice	1044
shall be published not less than ten nor more than twenty days	1045
after the previous notice. A similar notice also shall be posted	1046
continually throughout the calendar year in a conspicuous place in	1047
the offices of the county auditor and the board of county	1048
commissioners, and, if the county maintains a web site on the	1049
internet, the notice shall be posted continually throughout the	1050
calendar year at that web site.	1051

When property is to be sold by internet auction, the board or	1052
its representative may establish a minimum price that will be	1053
accepted for specific items and may establish any other terms and	1054
conditions for the particular sale, including requirements for	1055
pick-up or delivery, method of payment, and sales tax. This type	1056
of information shall be provided on the internet at the time of	1057
the auction and may be provided before that time upon request	1058
after the terms and conditions have been determined by the board	1059
or its representative.	1060

(F) When a county officer or department head determines that	1061
county-owned personal property under the jurisdiction of the	1062
officer or department head, including motor vehicles, road	1063
machinery, equipment, tools, or supplies, is not of immediate	1064
need, the county officer or department head may notify the board	1065
of county commissioners, and the board may lease that personal	1066
property to any municipal corporation, township, or other	1067
political subdivision of the state, or to a county land	1068
reutilization corporation. The lease shall require the county to	1069
be reimbursed under terms, conditions, and fees established by the	1070
board, or under contracts executed by the board.	1071

(G) If the board of county commissioners finds, by	1072
resolution, that the county has vehicles, equipment, or machinery	1073
that is not needed, or is unfit for public use, and the board	1074
desires to sell the vehicles, equipment, or machinery to the	1075
person or firm from which it proposes to purchase other vehicles,	1076
equipment, or machinery, the board may offer to sell the vehicles,	1077
equipment, or machinery to that person or firm, and to have the	1078
selling price credited to the person or firm against the purchase	1079
price of other vehicles, equipment, or machinery.	1080

(H) If the board of county commissioners advertises for bids	1081
for the sale of new vehicles, equipment, or machinery to the	1082
county, it may include in the same advertisement a notice of the	1083
willingness of the board to accept bids for the purchase of	1084
county-owned vehicles, equipment, or machinery that is obsolete	1085
or not needed for public use, and to have the amount of those bids	1086
subtracted from the selling price of the other vehicles,	1087
equipment, or machinery as a means of determining the lowest	1088
responsible bidder.	1089

(I) If a board of county commissioners determines that county	1090
personal property is not needed for public use, or is obsolete or	1091
unfit for the use for which it was acquired, and that the property	1092
has no value, the board may discard or salvage that property.	1093

(J) A county engineer, in the engineer's discretion, may	1094
dispose of scrap construction materials on such terms as the	1095
engineer determines reasonable, including disposal without	1096
recovery of costs, if the total value of the materials does not	1097
exceed twenty-five thousand dollars. The engineer shall maintain	1098
records of all dispositions made under this division, including	1099
identification of the origin of the materials, the final	1100
disposition, and copies of all receipts resulting from the	1101
dispositions.	1102

As used in division (I) of this section, "scrap construction	1103
materials" means construction materials that result from a road or	1104
bridge improvement, remain after the improvement is completed, and	1105
are not reusable. Construction material that is metal and that	1106
results from a road or bridge improvement and remains after the	1107
improvement is completed is scrap construction material only if it	1108
cannot be used in any other road or bridge improvement or other	1109
project in its current state.	1110

Sec. 307.64.  The board of county commissioners of any county	1111
may appropriate moneys derived from a tax levied pursuant to	1112
division (EE) of section 5705.19 of the Revised Code to be	1113
expended by the county for the creation and operation of an office	1114
or joint office of economic development pursuant to section 307.07	1115
of the Revised Code, for any economic development purpose of the	1116
office or joint office, and to otherwise provide for the	1117
establishment and operation of a program of economic development.	1118
A board of county commissioners may appropriate funds under this	1119
section to pay expenses of a county land reutilization corporation	1120
organized under Chapter 1724. of the Revised Code if the board	1121
finds that the purposes of the expenses promote economic	1122
development in the county. As used in this section, "economic	1123
development" means promoting the economic welfare and improving	1124
the economic opportunities of the people in the county or in the	1125
counties participating in a joint office of economic development	1126
by assisting in the establishment or expansion within the county	1127
or counties of industrial, commercial, or research facilities and	1128
by creating and preserving job and employment opportunities for	1129
the people of the county or counties.	1130

Sec. 307.698.  The board of county commissioners may spend	1131
moneys from the general fund for housing purposes, including the	1132
housing purposes of a county land reutilization corporation	1133
organized under Chapter 1724. of the Revised Code.	1134

Sec. 307.78. (A) The board of county commissioners of any	1135
county may make contributions of moneys, supplies, equipment,	1136
office facilities, and other personal property or services to any	1137
community improvement corporation organized pursuant to Chapter	1138
1724. of the Revised Code to defray the expenses of the	1139
corporation. The community improvement corporation may use the	1140
board's contributions for any of its functions under Chapter 1724.	1141
of the Revised Code.	1142

(B) Any moneys contributed by the board for such purposes	1143
shall be drawn from the general fund of the county not otherwise	1144
appropriated. The board may anticipate the contributions of money	1145
for such purposes and enter the amount of such contributions in	1146
its annual statement to the county budget commission for inclusion	1147
in the budget upon which rates of taxation are based.	1148

(C) The board of county commissioners of any county may	1149
pledge, as security for the repayment of moneys borrowed by a	1150
community improvement corporation under division (A) of section	1151
1724.02 of the Revised Code, revenue appropriated to a county	1152
treasurer under section 321.261 of the Revised Code, subject to	1153
annual appropriation of specific amounts of such revenues, and any	1154
other specified revenue lawfully available for the purposes for	1155
which such a corporation is organized.	1156

Sec. 307.781.  (A) As used in this section:

1157

(1) "Current year unpaid taxes" and "current year delinquent	1158
taxes" have the same meanings as in section 321.341 of the Revised	1159
Code.	1160

(2) "Collection year" means the year in which current taxes	1161
are payable under section 323.12 of the Revised Code, including	1162
any extension under section 323.17 of the Revised Code.	1163

(3) "Current unpaid or delinquent tax line of credit" means	1164
a line of credit under which the county treasurer is authorized	1165
to make one or more draws for the purpose of making advance	1166
payments to the taxing authorities of the county in anticipation	1167
of the collection of current year unpaid taxes and current year	1168
delinquent taxes as prescribed by this section.	1169

(B) Upon the written request of the county treasurer, the	1170
board of county commissioners may enter into a current unpaid or	1171
delinquent tax line of credit with a public depository, as defined	1172
in section 135.01 of the Revised Code, for the purpose of making	1173
advance payment of current year unpaid taxes or current year	1174
delinquent taxes under section 321.341 of the Revised Code in the	1175
current collection year, provided that all of the following	1176
apply:	1177

(1) The board approves the terms and execution and delivery	1178
of the current unpaid or delinquent tax line of credit by majority	1179
vote and the county prosecuting attorney approves its form.	1180

(2) The maximum aggregate available amount under the current	1181
unpaid or delinquent tax line of credit does not exceed ninety per	1182
cent of the amount of the current year unpaid taxes or current	1183
year delinquent taxes for the current collection year.	1184

(3) The maximum term for repayment of draws on the line of	1185
credit shall be five years.	1186

(4) Repayment in full of each draw on the line of credit,	1187
plus any accrued and unpaid interest thereon, shall be required to	1188
be made not later than the last day of the term of the line of	1189
credit.	1190

(C) A board of county commissioners may enter into a new	1191
current unpaid or delinquent tax line of credit for a collection	1192
year if, at that time, there are no unreimbursed draws, including	1193
any accrued interest on the draws, outstanding from a prior line	1194
of credit after the termination date thereof.	1195

(D) The general terms of the current unpaid or delinquent tax	1196
line of credit shall be set forth in the resolution of the board	1197
of county commissioners authorizing the execution and delivery of	1198
the line of credit, or a form of the current unpaid or delinquent	1199
tax line of credit and ancillary agreement, if any, providing for	1200
the terms and conditions governing the line of credit shall be	1201
attached as an exhibit to the resolution. Except as otherwise	1202
provided in this section, a resolution authorizing the execution	1203
and delivery of a line of credit may include other provisions	1204
approved by the board in the resolution and the exhibits.	1205

(E) The reimbursement of draws under a current unpaid or	1206
delinquent tax line of credit, together with interest, shall be	1207
secured by a pledge of and security interest in the current year	1208
unpaid or current year delinquent taxes, or both, and may be	1209
secured by such other legally available sources as the board in	1210
its discretion determines in its authorizing resolution. The	1211
board of county commissioners shall, by resolution, make a pledge	1212
of and grant a security interest in the applicable current year	1213
unpaid taxes or current year delinquent taxes and any other	1214
legally available resources. The current year unpaid taxes or	1215
current year delinquent taxes and any other sources pledged or	1216
subject to a security interest, which shall be collectively	1217
referred to in this section as the "pledged receipts," and	1218
thereafter received by the county treasurer or otherwise	1219
received, are immediately subject to the pledge and security	1220
interest without any physical delivery or further act. The pledge	1221
and security interest are valid, binding, and enforceable against	1222
all parties having claims of any kind against the county or the	1223
county treasurer, whether or not such parties have notice. The	1224
pledge shall create a perfected security interest for all	1225
purposes of Chapter 1309. of the Revised Code, without the	1226
necessity for separation, delivery, or possession of the pledged	1227
receipts, or for the filing or recording of the authorizing	1228
resolution by which the pledge and security interest are created,	1229
or any certificate, statement, or other related document. The	1230
pledge of receipts and the security interest are effective, and	1231
the money from them may be applied to the purposes for which it is	1232
pledged, without requiring an appropriation.	1233

(F) A current unpaid or delinquent tax line of credit is not	1234
a general obligation of the county and is not subject to Chapter	1235
133. of the Revised Code.	1236

Sec. 307.806.  The county microfilming board may enter into a	1237
contract with the legislative authorities of any municipal	1238
corporation, township, port authority, water or sewer district,	1239
school district, library district, county law library association,	1240
health district, park district, soil and water conservation	1241
district, conservancy district, other taxing district, regional	1242
council established pursuant to Chapter 167. of the Revised Code,	1243
or otherwise, county land reutilization corporation organized	1244
under Chapter 1724. of the Revised Code, or with the board of	1245
county commissioners or the microfilming board of any other	1246
county, or with any other federal or state governmental agency,	1247
and such authorities may enter into contracts with the county	1248
microfilming board, to provide microfilming services to any of	1249
them. The board shall establish a schedule of charges upon which	1250
the cost of providing such services shall be based. All moneys	1251
collected by the board for services rendered pursuant to contracts	1252
entered into under this section shall be deposited in the county	1253
general fund; however, such moneys may be segregated into a	1254
special fund in the county treasury until the end of the calendar	1255
year. County offices may also be charged for such services and the	1256
appropriation so charged and the appropriation of the board so	1257
credited.	1258

Sec. 307.846.  The county automatic data processing board may	1259
enter into a contract with the legislative authorities of any	1260
municipal corporation, township, port authority, water or sewer	1261
district, school district, library district, county law library	1262
association, health district, park district, soil and water	1263
conservation district, conservancy district, other taxing	1264
district, regional council established pursuant to Chapter 167. of	1265
the Revised Code, county land reutilization corporation organized	1266
under Chapter 1724. of the Revised Code, or otherwise or with the	1267
board of county commissioners or the automatic data processing	1268
board of any other county, or with any other federal or state	1269
governmental agency, and such authorities or entities may enter	1270
into contracts with the county automatic data processing board, to	1271
provide automatic data processing services to any of them. The	1272
board shall establish a schedule of charges upon which the cost of	1273
providing such services shall be based. All moneys collected by	1274
the board for services rendered pursuant to contracts entered into	1275
under this section shall be deposited in the county general fund;	1276
however, such moneys may be segregated into a special fund in the	1277
county treasury until the end of the calendar year. County offices	1278
may also be charged for such services and the appropriation so	1279
charged and the appropriation of the board so credited.	1280

Sec. 319.20.  After complying with sections 319.202, 315.251,	1281
and 319.203 of the Revised Code, and on application and	1282
presentation of title, with the affidavits required by law, or the	1283
proper order of a court or the county board of revision, bearing	1284
the last known address of the grantee, or of any one of the	1285
grantees named in the title, and a reference to the volume and	1286
page of the recording, or other means of identifying the	1287
recording, of the next preceding recorded instrument by or	1288
through which the grantor claims title, the county auditor shall	1289
transfer any land or town lot or part thereof, minerals therein,	1290
or mineral rights thereto, charged with taxes on the tax list,	1291
from the name in which it stands into the name of the owner, when	1292
rendered necessary by a conveyance, partition, devise, descent,	1293
or otherwise. If by reason of the conveyance or otherwise, a part	1294
only of a tract or lot, minerals therein, or mineral rights	1295
thereto, as charged in the tax list, is to be transferred, the	1296
auditor shall determine the tax value of the part of a tract or	1297
lot of real estate, minerals therein, or mineral rights thereto,	1298
so transferred, and the value of the remaining part compared with	1299
the value of the whole.	1300

Whenever a part only of a tract or lot of real estate has	1301
been transferred by the auditor and the tract or lot bears unpaid	1302
taxes, penalties, interest, or special assessments, the unpaid	1303
taxes, penalties, interest, or special assessments shall	1304
immediately be apportioned, upon demand or request by the	1305
transferee or remaining owner, in the following manner:	1306

(A) The auditor shall allocate to the part so transferred,	1307
and to the remaining part, amounts of any current or delinquent	1308
taxes, interest, or penalties that have accrued against the parcel	1309
as a whole, proportionate to their respective values.	1310

(B) The lien of taxes, penalties, interest, and special	1311
assessments, as levied against the original tract, shall extend to	1312
the part so transferred and the part remaining only to the extent	1313
of the amounts so allocated to the respective parts.	1314

This section does not change the total amount of taxes,	1315
special assessments, or other charges as originally levied, or the	1316
total amount of the balance due. The auditor shall certify such	1317
apportionments to the county treasurer.	1318

Whenever the state acquires an entire parcel or a part only	1319
of a parcel of real property in fee simple, the county auditor,	1320
upon application of the grantor or property owner or the state,	1321
which application shall contain a description of the property as	1322
it appears on the tax list and the date of transfer of ownership,	1323
shall prepare an estimate of the taxes that are a lien on the	1324
property, but have not been determined, assessed, and levied for	1325
the year in which the property was acquired. The county auditor	1326
shall thereupon apportion the estimated taxes proportionately	1327
between the grantor and the state for the period of the lien year	1328
that each had or shall have had ownership or possession of the	1329
property, whichever is earlier. The county treasurer shall accept	1330
payment from the state for estimated taxes at the time that the	1331
real property is acquired. If the state has paid in full in the	1332
year in which the property is acquired that proportion of the	1333
estimated taxes that the tax commissioner determines are not	1334
subject to remission by the county auditor for such year under	1335
division (D) of section 5713.08 of the Revised Code, the	1336
estimated taxes paid shall be considered the tax liability on the	1337
exempted property for that year.	1338

Section 319.42 of the Revised Code applies to the	1339
apportionment of special assessments.	1340

Complaint against such values as determined by the auditor or	1341
the allocation of assessments by the certifying authority may be	1342
filed by the transferee or the remaining owner, and if filed,	1343
proceedings including appeals shall be had in the manner and	1344
within the time provided by sections 5717.01 to 5717.06 and	1345
5715.19 to 5715.22 of the Revised Code, for complaints against	1346
valuation or assessment of real property.	1347

The auditor shall endorse on the deed or other evidences of	1348
title presented to the auditor that the proper transfer of the	1349
real estate described in the deed has been made in the auditor's	1350
office or that it is not entered for taxation, and sign the	1351
auditor's name to the deed. The address of the grantee, or any	1352
one of the grantees, set forth in the deed or other evidences of	1353
title shall be entered by the auditor on the transfer sheets and	1354
on the general tax list of real property prepared pursuant to	1355
section 319.28 of the Revised Code.	1356

Sec. 319.201.  Whenever the state or any political	1357
subdivision thereof acquires an easement, right, title, or	1358
interest in a parcel or part of a parcel of real property, either	1359
by deed of purchase or by order of a court or a county board of	1360
revision, upon which parcel of real property the lien for taxes	1361
has attached under section 323.11 or 5727.06 of the Revised Code,	1362
the state agency or political subdivision acquiring such real	1363
property shall file evidence of title, by purchase or by order of	1364
a court orderor a board of revision, with the county auditor of	1365
the county in which such property is located. Such evidence of	1366
title shall contain a reference to the volume and page of the	1367
recording of the next preceding recorded instrument by or through	1368
which the grantor or previous property owner acquired or claims	1369
title. Such evidence of title shall be endorsed by the county	1370
auditor as provided in section 317.22 of the Revised Code, and	1371
recorded as other instruments of conveyance are recorded. Any	1372
evidence of title to real property that the state or an agency of	1373
the state files pursuant to this section shall identify the	1374
agency of the state that has the use and benefit of the property	1375
as specified in section 5301.012 of the Revised Code.	1376

All taxes appearing on the current tax duplicate as owing on	1377
such transferred parcel or part of such parcel of real property	1378
shall be due and payable as of the date of transfer or acquisition	1379
of easement, right, or interest, whichever is later.	1380

Whenever said easement, right, or interest has been acquired	1381
in a parcel or part of a parcel of real property after the lien	1382
for taxes has attached and the taxes for said tax lien year have	1383
not been determined, assessed, and levied for that year, the	1384
county auditor, upon application of the grantee or the grantor or	1385
property owner, shall make an estimate of the taxes that will be	1386
assessed and levied against said parcel for the tax lien year.	1387

If the grantor or property owner has transferred only a part	1388
of the parcel by easement, right, or interest in or to such part	1389
of the parcel of real property to the state or a political	1390
subdivision thereof, the county auditor shall apportion the tax	1391
valuation of the parcel of real property proportionately between	1392
the part acquired by the state or the political subdivision and	1393
the residue remaining with the grantor. If such tax valuation of	1394
the residue remaining with the property owner is sufficient to	1395
support the taxes that are a lien or that are due and payable, the	1396
lien for taxes shall attach to the residue part of the parcel. If	1397
such apportioned assessed valuation of the part of the parcel	1398
remaining with the grantor or property owner is not sufficient to	1399
support the taxes on the parcel that are due and payable and the	1400
proportionate amount of the estimated taxes that are a lien but	1401
not determined, assessed, and levied, such taxes shall immediately	1402
be due and payable; provided, that the grantor or property owner	1403
shall be liable only for that portion of the estimated taxes, for	1404
the period of the tax lien year preceding the transfer or	1405
conveyance of the property to the state or the political	1406
subdivision.	1407

This section does not change the total amount of taxes,	1408
special assessments, or other charges as originally levied, or the	1409
total amount of the balance due. The auditor shall certify such	1410
apportionments to the county treasurer.	1411

Section 319.42 of the Revised Code applies to the	1412
apportionment of special assessments.	1413

Upon presentation of the executed instrument of conveyance of	1414
an easement or the order of court conveying or granting such an	1415
easement for highway purposes together with evidence or proof	1416
showing that the proportionate amount of taxes, penalties, and	1417
interest charged against the part of the whole parcel over which	1418
the easement attaches and the proportionate amount of estimated	1419
taxes to be levied and assessed against the part of the parcel	1420
acquired for highway purposes have been paid or provision made for	1421
the payment thereof, the county auditor shall reduce the tax	1422
valuation of the parcel to reflect the value of the part or	1423
portion used or occupied as a public highway in accordance with	1424
section 5713.04 of the Revised Code.	1425

The lien for taxes shall thereupon be extinguished as to that	1426
part or portion acquired and used for public highway purposes.	1427

Any instrument by which real property is acquired pursuant to	1428
this section shall identify the agency of the state that has the	1429
use and benefit of the real property as specified in section	1430
5301.012 of the Revised Code.	1431

Sec. 319.30.  (A) After receiving from officers and	1432
authorities empowered to determine the rates or amounts of taxes	1433
to be levied for the various purposes authorized by law,	1434
statements of the rates and sums to be levied for the current	1435
year, the county auditor shall proceed to determine the sums to be	1436
levied upon each tract and lot of real property, adding, except as	1437
provided under section 319.48 of the Revised Code for tracts and	1438
lots on the real property tax suspension list, the taxes of any	1439
previous year that have been omitted or that are delinquent,	1440
including the penalties and interest thereon, and upon the amount	1441
of public utility property listed on the general tax list and	1442
duplicate in the county, in the name of each public utility, which	1443
shall be assessed equally on all property subject to such taxes,	1444
and entered in one or more columns, in such manner and form as the	1445
tax commissioner prescribes. The auditor shall enter as separate	1446
items any interest required to be so entered under division (B)(1)	1447
or, (2), or (3) of section 323.121 of the Revised Code.	1448

(B) If a taxing authority or unit has not certified the	1449
necessary levies to the county auditor by the time prescribed by	1450
section 5705.34 of the Revised Code and an appeal of an action of	1451
the budget commission with respect to the tax rate of that	1452
authority or unit has been initiated under section 5705.341 or	1453
5705.37 of the Revised Code but a final determination has not been	1454
made, the county auditor, in order to avoid a delay in the	1455
preparation of the tax list and duplicate, may proceed under	1456
division (A) of this section, using in lieu of the rate of tax to	1457
be levied for such authority or unit for any levy that has not	1458
been so certified, the estimated rate certified to the taxing	1459
authority or unit under section 5705.34 of the Revised Code. If as	1460
a result of the appeal the tax rate certified to the county	1461
auditor is not the same as the estimated rate used to determine	1462
the sums to be levied, the auditor shall proceed in the manner	1463
prescribed by this section and sections 319.301 and 319.302 of the	1464
Revised Code to determine the correct amount of taxes to be	1465
levied, charged, and payable for the year. If the correct amount	1466
of taxes charged and payable after the determination is complete	1467
is greater than or less than the taxes charged and payable as	1468
shown on the tax list and duplicate, a clerical error shall be	1469
deemed to have occurred in the preparation of the tax list and	1470
duplicate, and the auditor shall proceed in the manner prescribed	1471
by section 319.35 of the Revised Code.	1472

(C) Notwithstanding section 2723.01 of the Revised Code, when	1473
any taxing district or the county auditor or county treasurer is	1474
involved in litigation, no court shall, with respect to such	1475
litigation, enjoin the collection of any taxes on real property,	1476
except assessments, for the current tax year, on or after the	1477
fifteenth day of November of that year. Any such injunction issued	1478
prior to that date shall expire on the fifteenth day of November	1479
of that year, and the county auditor and county treasurer shall	1480
proceed to levy and collect taxes for that year as required by	1481
law, in the following manner:	1482

(1) Each tax that is a subject of the litigation and that was	1483
approved and authorized by the county budget commission pursuant	1484
to section 5705.31 of the Revised Code shall be levied by the	1485
county auditor at the rate approved and authorized by the budget	1486
commission.	1487

(2) With respect to any other matter that was the subject of	1488
any order, determination, or certification required by law to be	1489
made by the tax commissioner, or is the subject of any rule,	1490
opinion, order, or instruction issued by the commissioner pursuant	1491
to section 5715.28, 5715.29, or 5715.30 of the Revised Code, the	1492
county auditor shall proceed in accordance with such authority.	1493

The court shall attempt to decide the litigation prior to the	1494
first day of May, so that, absent an appeal, the county auditor	1495
may adjust the amount of taxes to be collected at the second-half	1496
collection in accordance with the order of the court. In such a	1497
case the adjustment shall be treated as the correction of a	1498
clerical error pursuant to section 319.35 of the Revised Code.	1499

Sec. 319.43. (A) On or before the fifteenth day of February	1500
and on or before the tenth day of August of each year, the county	1501
auditor shall attend at histhe auditor's office to make	1502
settlement with the county treasurer and ascertain the amount of	1503
real property taxes and assessments and public utility property	1504
taxes with which such treasurer is to stand charged. At each	1505
August settlement the auditor shall take from the duplicate	1506
previously put into the hands of the treasurer for collection a	1507
list of all such taxes and assessments as the treasurer has been	1508
unable to collect, describing in such list the property on which	1509
the delinquent taxes and assessments are charged as described on	1510
the duplicate, and note on the list, in a marginal column, the	1511
several reasons assigned by the treasurer why such taxes and	1512
assessments should not be collected. Such list shall be signed by	1513
the treasurer, who shall testify to its correctness, under oath to	1514
be administered by the auditor.	1515

(B) When making a settlement required by this section, if the	1516
county treasurer, under division (A) or (B) of section 321.341 of	1517
the Revised Code, has made advance payments to the several taxing	1518
districts of the current year unpaid taxes or current year	1519
delinquent taxes by means of a current unpaid or delinquent tax	1520
line of credit or by means of any other type of borrowing, the	1521
county auditor shall not apportion the current year unpaid taxes	1522
or current year delinquent taxes thereafter collected if the	1523
distribution of the taxes and assessments was made by means of	1524
such borrowing. The county treasurer shall apply the current year	1525
unpaid taxes or current year delinquent taxes, as applicable and	1526
upon collection, to repayment or reimbursement of the source from	1527
which the money to make the advance payments was borrowed. The	1528
county auditor shall not apportion the penalties and interest on	1529
such current year unpaid taxes and current year delinquent taxes	1530
collected thereafter to the several subdivisions. The county	1531
treasurer shall retain the penalties and interest in the county	1532
treasury and shall credit the penalties and interest to the	1533
county land reutilization corporation fund established under	1534
section 321.263 of the Revised Code pending appropriation to and	1535
for the benefit of a county land reutilization corporation	1536
organized under Chapter 1724. of the Revised Code.	1537

Sec. 319.45. (A) In making the settlement required by	1538
sections 319.43 and 319.44 of the Revised Code, the county auditor	1539
shall carefully examine the tax duplicate and ascertain, from the	1540
entries of taxes, interest, and penalty paid in whole or in part,	1541
and from such other sources of information as are within the	1542
auditor's reach, the true amount collected by the county treasurer	1543
on account of each of the several taxes charged on such duplicate,	1544
the amount remaining in the hands of the treasurer payable to each	1545
fund, and shall give to the treasurer separate certificates, in	1546
duplicate, of the separate sums found to have been collected by	1547
the treasurer.	1548

(B) In making each of those settlements, the county auditor,	1549
except as provided in division (B) of section 319.43 of the	1550
Revised Code, shall apportion any delinquent taxes, penalties,	1551
and interest among the several taxing districts in the same	1552
proportions that the amount of real and public utility property	1553
taxes levied by each district in the preceding tax year bears to	1554
the amount of real and public utility property taxes levied by	1555
all such districts in the preceding tax year.	1556

Sec. 319.54.  (A) On all moneys collected by the county	1557
treasurer on any tax duplicate of the county, other than estate	1558
tax duplicates, and on all moneys received as advance payments of	1559
personal property and classified property taxes, the county	1560
auditor, on settlement with the treasurer and tax commissioner, on	1561
or before the date prescribed by law for such settlement or any	1562
lawful extension of such date, shall be allowed as compensation	1563
for the county auditor's services the following percentages:	1564

(1) On the first one hundred thousand dollars, two and	1565
one-half per cent;	1566

(2) On the next two million dollars, eight thousand three	1567
hundred eighteen ten-thousandths of one per cent;	1568

(3) On the next two million dollars, six thousand six hundred	1569
fifty-five ten-thousandths of one per cent;	1570

(4) On all further sums, one thousand six hundred sixty-three	1571
ten-thousandths of one per cent.	1572

If any settlement is not made on or before the date	1573
prescribed by law for such settlement or any lawful extension of	1574
such date, the aggregate compensation allowed to the auditor shall	1575
be reduced one per cent for each day such settlement is delayed	1576
after the prescribed date. No penalty shall apply if the auditor	1577
and treasurer grant all requests for advances up to ninety per	1578
cent of the settlement pursuant to section 321.34 of the Revised	1579
Code. The compensation allowed in accordance with this section on	1580
settlements made before the dates prescribed by law, or the	1581
reduced compensation allowed in accordance with this section on	1582
settlements made after the date prescribed by law or any lawful	1583
extension of such date, shall be apportioned ratably by the	1584
auditor and deducted from the shares or portions of the revenue	1585
payable to the state as well as to the county, townships,	1586
municipal corporations, and school districts.	1587

(B) For the purpose of reimbursing county auditors for the	1588
expenses associated with the increased number of applications for	1589
reductions in real property taxes under sections 323.152 and	1590
4503.065 of the Revised Code that results from the amendment of	1591
those sections by Am. Sub. H.B. 119 of the 127th general assembly,	1592
on the first day of August of each year there shall be paid from	1593
the state's general revenue fund to the county treasury to the	1594
credit of the real estate assessment fund created by section	1595
325.31 of the Revised Code an amount equal to one per cent of the	1596
total annual amount of property tax relief reimbursement paid to	1597
that county under sections 323.156 and 4503.068 of the Revised	1598
Code for the preceding tax year.	1599

(C) From all moneys collected by the county treasurer on any	1600
tax duplicate of the county, other than estate tax duplicates, and	1601
on all moneys received as advance payments of personal property	1602
and classified property taxes, there shall be paid into the county	1603
treasury to the credit of the real estate assessment fund created	1604
by section 325.31 of the Revised Code, an amount to be determined	1605
by the county auditor, which shall not exceed the percentages	1606
prescribed in divisions (C)(1) and (2) of this section.	1607

(1) For payments made after June 30, 2007, and before 2011,	1608
the following percentages:	1609

(a) On the first five hundred thousand dollars, four per	1610
cent;	1611

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

1612

(c) On the next five million dollars, one per cent;

1613

(d) On all further sums not exceeding one hundred fifty	1614
million dollars, three-quarters of one per cent;	1615

(e) On amounts exceeding one hundred fifty million dollars,	1616
five hundred eighty-five thousandths of one per cent.	1617

(2) For payments made in or after 2011, the following	1618
percentages:	1619

(a) On the first five hundred thousand dollars, four per	1620
cent;	1621

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

1622

(c) On amounts exceeding ten million five hundred thousand	1623
dollars, three-fourths of one per cent.	1624

Such compensation shall be apportioned ratably by the auditor	1625
and deducted from the shares or portions of the revenue payable to	1626
the state as well as to the county, townships, municipal	1627
corporations, and school districts.	1628

(D) Each county auditor shall receive four per cent of the	1629
amount of tax collected and paid into the county treasury, on	1630
property omitted and placed by the county auditor on the tax	1631
duplicate.	1632

(E) On all estate tax moneys collected by the county	1633
treasurer, the county auditor, on settlement semiannually with the	1634
tax commissioner, shall be allowed, as compensation for the	1635
auditor's services under Chapter 5731. of the Revised Code, the	1636
following percentages:	1637

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

1638

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

1639

Such percentages shall be computed upon the amount collected	1640
and reported at each semiannual settlement, and shall be for the	1641
use of the general fund of the county.	1642

(F) On all cigarette license moneys collected by the county	1643
treasurer, the county auditor, on settlement semiannually with the	1644
treasurer, shall be allowed as compensation for the auditor's	1645
services in the issuing of such licenses one-half of one per cent	1646
of such moneys, to be apportioned ratably and deducted from the	1647
shares of the revenue payable to the county and subdivisions, for	1648
the use of the general fund of the county.	1649

(G) The county auditor shall charge and receive fees as	1650
follows:	1651

(1) For deeds of land sold for taxes to be paid by the	1652
purchaser, five dollars;	1653

(2) For the transfer or entry of land, lot, or part of lot,	1654
or the transfer or entry on or after January 1, 2000, of a used	1655
manufactured home or mobile home as defined in section 5739.0210	1656
of the Revised Code, fifty cents for each transfer or entry, to be	1657
paid by the person requiring it;	1658

(3) For receiving statements of value and administering	1659
section 319.202 of the Revised Code, one dollar, or ten cents for	1660
each one hundred dollars or fraction of one hundred dollars,	1661
whichever is greater, of the value of the real property	1662
transferred or, for sales occurring on or after January 1, 2000,	1663
the value of the used manufactured home or used mobile home, as	1664
defined in section 5739.0210 of the Revised Code, transferred,	1665
except no fee shall be charged when the transfer is made:	1666

(a) To or from the United States, this state, or any	1667
instrumentality, agency, or political subdivision of the United	1668
States or this state;	1669

(b) Solely in order to provide or release security for a debt	1670
or obligation;	1671

(c) To confirm or correct a deed previously executed and	1672
recorded or when a current owner on the general tax list of real	1673
and public utility property and the general duplicate of real and	1674
public utility property is a peace officer, parole officer,	1675
prosecuting attorney, assistant prosecuting attorney,	1676
correctional employee, youth services employee, firefighter, or	1677
EMT and is changing the current owner name listed on the general	1678
tax list of real and public utility property and the general	1679
duplicate of real and public utility property to the initials of	1680
the current owner as prescribed in division (B)(1) of section	1681
319.28 of the Revised Code;	1682

(d) To evidence a gift, in trust or otherwise and whether	1683
revocable or irrevocable, between husband and wife, or parent and	1684
child or the spouse of either;	1685

(e) On sale for delinquent taxes or assessments;

1686

(f) Pursuant to court order, to the extent that such transfer	1687
is not the result of a sale effected or completed pursuant to such	1688
order;	1689

(g) Pursuant to a reorganization of corporations or	1690
unincorporated associations or pursuant to the dissolution of a	1691
corporation, to the extent that the corporation conveys the	1692
property to a stockholder as a distribution in kind of the	1693
corporation's assets in exchange for the stockholder's shares in	1694
the dissolved corporation;	1695

(h) By a subsidiary corporation to its parent corporation for	1696
no consideration, nominal consideration, or in sole consideration	1697
of the cancellation or surrender of the subsidiary's stock;	1698

(i) By lease, whether or not it extends to mineral or mineral	1699
rights, unless the lease is for a term of years renewable forever;	1700

(j) When the value of the real property or the manufactured	1701
or mobile home or the value of the interest that is conveyed does	1702
not exceed one hundred dollars;	1703

(k) Of an occupied residential property, including a	1704
manufactured or mobile home, being transferred to the builder of a	1705
new residence or to the dealer of a new manufactured or mobile	1706
home when the former residence is traded as part of the	1707
consideration for the new residence or new manufactured or mobile	1708
home;	1709

(l) To a grantee other than a dealer in real property or in	1710
manufactured or mobile homes, solely for the purpose of, and as a	1711
step in, the prompt sale of the real property or manufactured or	1712
mobile home to others;	1713

(m) To or from a person when no money or other valuable and	1714
tangible consideration readily convertible into money is paid or	1715
to be paid for the real estate or manufactured or mobile home and	1716
the transaction is not a gift;	1717

(n) Pursuant to division (B) of section 317.22 of the Revised	1718
Code, or section 2113.61 of the Revised Code, between spouses or	1719
to a surviving spouse pursuant to section 5302.17 of the Revised	1720
Code as it existed prior to April 4, 1985, between persons	1721
pursuant to section 5302.17 or 5302.18 of the Revised Code on or	1722
after April 4, 1985, to a person who is a surviving, survivorship	1723
tenant pursuant to section 5302.17 of the Revised Code on or after	1724
April 4, 1985, or pursuant to section 5309.45 of the Revised Code;	1725

(o) To a trustee acting on behalf of minor children of the	1726
deceased;	1727

(p) Of an easement or right-of-way when the value of the	1728
interest conveyed does not exceed one thousand dollars;	1729

(q) Of property sold to a surviving spouse pursuant to	1730
section 2106.16 of the Revised Code;	1731

(r) To or from an organization exempt from federal income	1732
taxation under section 501(c)(3) of the "Internal Revenue Code of	1733
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such	1734
transfer is without consideration and is in furtherance of the	1735
charitable or public purposes of such organization;	1736

(s) Among the heirs at law or devisees, including a surviving	1737
spouse, of a common decedent, when no consideration in money is	1738
paid or to be paid for the real property or manufactured or mobile	1739
home;	1740

(t) To a trustee of a trust, when the grantor of the trust	1741
has reserved an unlimited power to revoke the trust;	1742

(u) To the grantor of a trust by a trustee of the trust, when	1743
the transfer is made to the grantor pursuant to the exercise of	1744
the grantor's power to revoke the trust or to withdraw trust	1745
assets;	1746

(v) To the beneficiaries of a trust if the fee was paid on	1747
the transfer from the grantor of the trust to the trustee or if	1748
the transfer is made pursuant to trust provisions which became	1749
irrevocable at the death of the grantor;	1750

(w) To a corporation for incorporation into a sports facility	1751
constructed pursuant to section 307.696 of the Revised Code;	1752

(x) Between persons pursuant to section 5302.18 of the	1753
Revised Code;	1754

(y) From a county land reutilization corporation organized	1755
under Chapter 1724. of the Revised Code to a third party.	1756

The auditor shall compute and collect the fee. The auditor	1757
shall maintain a numbered receipt system, as prescribed by the tax	1758
commissioner, and use such receipt system to provide a receipt to	1759
each person paying a fee. The auditor shall deposit the receipts	1760
of the fees on conveyances in the county treasury daily to the	1761
credit of the general fund of the county, except that fees charged	1762
and received under division (G)(3) of this section for a transfer	1763
of real property to a county land reutilization corporation shall	1764
be credited to the county land reutilization corporation fund	1765
established under section 321.263 of the Revised Code.	1766

The real property transfer fee provided for in division	1767
(G)(3) of this section shall be applicable to any conveyance of	1768
real property presented to the auditor on or after January 1,	1769
1968, regardless of its time of execution or delivery.	1770

The transfer fee for a used manufactured home or used mobile	1771
home shall be computed by and paid to the county auditor of the	1772
county in which the home is located immediately prior to the	1773
transfer.	1774

Sec. 321.24.  (A) On or before the fifteenth day of February,	1775
in each year, the county treasurer shall settle with the county	1776
auditor for all taxes and assessments that the treasurer has	1777
collected on the general duplicate of real and public utility	1778
property at the time of making the settlement. If the county	1779
treasurer has made or will make advance payments to the several	1780
taxing districts of current year unpaid taxes under section	1781
321.341 of the Revised Code before collecting them, the county	1782
treasurer shall take the advance payments into account for	1783
purposes of the settlement with the county auditor under this	1784
division.	1785

(B) On or before the thirtieth day of June, in each year, the	1786
treasurer shall settle with the auditor for all advance payments	1787
of general personal and classified property taxes that the	1788
treasurer has received at the time of making the settlement.	1789

(C) On or before the tenth day of August, in each year, the	1790
treasurer shall settle with the auditor for all taxes and	1791
assessments that the treasurer has collected on the general	1792
duplicates of real and public utility property at the time of	1793
making such settlement, not included in the preceding February	1794
settlement. If the county treasurer has made or will make advance	1795
payments to the several taxing districts of the current year	1796
delinquent taxes under section 321.341 of the Revised Code before	1797
collecting them, the county treasurer shall take the advance	1798
payments into account for purposes of the settlement with the	1799
county auditor under this division.	1800

(D) On or before the thirty-first day of October, in each	1801
year, the treasurer shall settle with the auditor for all taxes	1802
that the treasurer has collected on the general personal and	1803
classified property duplicates, and for all advance payments of	1804
general personal and classified property taxes, not included in	1805
the preceding June settlement, that the treasurer has received at	1806
the time of making such settlement.	1807

(E) In the event the time for the payment of taxes is	1808
extended, pursuant to section 323.17 of the Revised Code, the date	1809
on or before which settlement for the taxes so extended must be	1810
made, as herein prescribed, shall be deemed to be extended for a	1811
like period of time. At each such settlement, the auditor shall	1812
allow to the treasurer, on the moneys received or collected and	1813
accounted for by the treasurer, the treasurer's fees, at the rate	1814
or percentage allowed by law, at a full settlement of the	1815
treasurer.	1816

(F) Within thirty days after the day of each settlement of	1817
taxes required under divisions (A) and (C) of this section, the	1818
treasurer shall certify to the tax commissioner any adjustments	1819
that have been made to the amount certified previously pursuant to	1820
section 319.302 of the Revised Code and that the settlement has	1821
been completed. Upon receipt of such certification, the	1822
commissioner shall provide for payment to the county treasurer	1823
from the general revenue fund of an amount equal to one-half of	1824
the amount certified by the treasurer in the preceding tax year	1825
under section 319.302 of the Revised Code, less one-half of the	1826
amount computed for all taxing districts in that county for the	1827
current fiscal year under section 5703.80 of the Revised Code for	1828
crediting to the property tax administration fund. Such payment	1829
shall be credited upon receipt to the county's undivided income	1830
tax fund, and the county auditor shall transfer to the county	1831
general fund from the amount thereof the total amount of all fees	1832
and charges which the auditor and treasurer would have been	1833
authorized to receive had such section not been in effect and that	1834
amount had been levied and collected as taxes. The county auditor	1835
shall distribute the amount remaining among the various taxing	1836
districts in the county as if it had been levied, collected, and	1837
settled as real property taxes. The amount distributed to each	1838
taxing district shall be reduced by the total of the amounts	1839
computed for the district under section 5703.80 of the Revised	1840
Code, but the reduction shall not exceed the amount that otherwise	1841
would be distributed to the taxing district under this division.	1842
The tax commissioner shall make available to taxing districts such	1843
information as is sufficient for a taxing district to be able to	1844
determine the amount of the reduction in its distribution under	1845
this section.	1846

(G)(1) Within thirty days after the day of the settlement	1847
required in division (D) of this section, the county treasurer	1848
shall notify the tax commissioner that the settlement has been	1849
completed. Upon receipt of that notification, the commissioner	1850
shall provide for payment to the county treasurer from the general	1851
revenue fund of an amount equal to the amount certified under	1852
former section 319.311 of the Revised Code and paid in the state's	1853
fiscal year 2003 multiplied by the percentage specified in	1854
division (G)(2) of this section. The payment shall be credited	1855
upon receipt to the county's undivided income tax fund, and the	1856
county auditor shall distribute the amount thereof among the	1857
various taxing districts of the county as if it had been levied,	1858
collected, and settled as personal property taxes. The amount	1859
received by a taxing district under this division shall be	1860
apportioned among its funds in the same proportion as the current	1861
year's personal property taxes are apportioned.	1862

(2) Payments required under division (G)(1) of this section	1863
shall be made at the following percentages of the amount certified	1864
under former section 319.311 of the Revised Code and paid under	1865
division (G)(1) of this section in the state's fiscal year 2003:	1866

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

1867

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

1868

(c) In fiscal year 2006, sixty-four per cent;

1869

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

1870

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

1871

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

1872

After fiscal year 2009, no payments shall be made under	1873
division (G)(1) of this section.	1874

(H)(1) On or before the fifteenth day of April each year, the	1875
county treasurer shall settle with the county auditor for all	1876
manufactured home taxes that the county treasurer has collected on	1877
the manufactured home tax duplicate at the time of making the	1878
settlement.	1879

(2) On or before the fifteenth day of September each year,	1880
the county treasurer shall settle with the county auditor for all	1881
remaining manufactured home taxes that the county treasurer has	1882
collected on the manufactured home tax duplicate at the time of	1883
making the settlement.	1884

(3) If the time for payment of such taxes is extended under	1885
section 4503.06 of the Revised Code, the time for making the	1886
settlement as prescribed by divisions (H)(1) and (2) of this	1887
section is extended for a like period of time.	1888

(I) Within thirty days after the day of each settlement of	1889
taxes required under division (H) of this section, the county	1890
treasurer shall certify to the tax commissioner any adjustments	1891
that have been made to the amount certified previously pursuant to	1892
section 319.302 of the Revised Code and that the settlement has	1893
been completed. Upon receipt of such certification, the	1894
commissioner shall provide for payment to the county treasurer	1895
from the general revenue fund of an amount equal to one-half of	1896
the amount certified by the treasurer in the current tax year	1897
under section 319.302 of the Revised Code. Such payment shall be	1898
credited upon receipt to the county's undivided income tax fund,	1899
and the county auditor shall transfer to the county general fund	1900
from the amount thereof the total amount of all fees and charges	1901
that the auditor and treasurer would have been authorized to	1902
receive had such section not been in effect and that amount had	1903
been levied and collected as taxes. The county auditor shall	1904
distribute the amount remaining among the various taxing districts	1905
in the county as if it had been levied, collected, and settled as	1906
manufactured home taxes.	1907

Sec. 321.261.  (A) Five per cent of all delinquent real	1908
property, personal property, and manufactured and mobile home	1909
taxes and assessments collected by the county treasurer shall be	1910
deposited in the delinquent tax and assessment collection fund,	1911
which shall be created in the county treasury. Except as	1912
otherwise provided in division (B)(D) of this section, the moneys	1913
in the fund, one-half of which shall be appropriated by the board	1914
of county commissioners to the treasurer and one-half of which	1915
shall be appropriated to the county prosecuting attorney, shall	1916
be used solelyonly for the following purposes:	1917

(1) By the county treasurer and the county prosecuting	1918
attorney in connection with the collection of delinquent real	1919
property, personal property, and manufactured and mobile home	1920
taxes and assessments including proceedings related to foreclosure	1921
of the state's lien for such taxes against such property;	1922

(2) With respect to any portion of the amount appropriated to	1923
the county treasurer for the benefit of the county land	1924
reutilization corporation organized under Chapter 1724. of the	1925
Revised Code, whether by transfer to or other application on	1926
behalf of, the county land reutilization corporation. Upon the	1927
deposit of amounts in the delinquent tax and assessment collection	1928
fund of the county, any amounts allocated at the direction of the	1929
treasurer to the support of the county land reutilization	1930
corporation shall be paid out of such fund to the corporation upon	1931
a warrant of the county auditor.	1932

(B) During the period of time that a county land	1933
reutilization corporation is functioning as such on behalf of a	1934
county, the board of county commissioners, upon the request of	1935
the county treasurer, may designate by resolution that an	1936
additional amount, not exceeding five per cent of all collections	1937
of delinquent real property, personal property, and manufactured	1938
and mobile home taxes and assessments, shall be deposited in the	1939
delinquent tax and assessment collection fund and be available	1940
for appropriation by the board for the use of the corporation.	1941
Any such amounts so deposited and appropriated under this	1942
division shall be paid out of the delinquent tax and assessment	1943
collection fund to the corporation upon a warrant of the county	1944
auditor.	1945

Annually by the first day of December, the treasurer and the	1946
prosecuting attorney each shall submit a report to the board	1947
regarding the use of the moneys appropriated to their respective	1948
offices from the delinquent tax and assessment collection fund.	1949
Each report shall specify the amount appropriated to the office	1950
during the current calendar year, an estimate of the amount so	1951
appropriated that will be expended by the end of the year, a	1952
summary of how the amount appropriated has been expended in	1953
connection with delinquent tax collection activities or land	1954
reutilization, and an estimate of the amount that will be credited	1955
to the fund during the ensuing calendar year.	1956

(B)The annual report of a county land reutilization	1957
corporation required by section 1724.05 of the Revised Code shall	1958
include information regarding the amount and use of the moneys	1959
that the corporation received from the delinquent tax and	1960
assessment collection fund of the county.	1961

(C) In a county having a population of more than one hundred	1962
thousand according to the department of development's 2006 census	1963
estimate, if the county treasurer or prosecuting attorney	1964
determines that the amount appropriated to the office from the	1965
county's delinquent tax and assessment collection fund under	1966
division (A) of this section exceeds the amount required to be	1967
used as prescribed by that division, the county treasurer or	1968
prosecuting attorney may expend the excess to assist townships or	1969
municipal corporations located in the county as provided in this	1970
division, provided that the combined amount so expended each year	1971
in a county shall not exceed three million dollars. Upon	1972
application for the funds by a township or municipal	1973
corporation, the county treasurer and prosecuting attorney may	1974
assist the township or municipal corporation in abating	1975
foreclosed residential nuisances, including paying the costs of	1976
securing such buildings, lot maintenance, and demolition. At the	1977
prosecuting attorney's discretion, the prosecuting attorney also	1978
may apply the funds to costs of prosecuting alleged violations	1979
of criminal and civil laws governing real estate and related	1980
transactions, including fraud and abuse.	1981

Sec. 321.263. A county land reutilization fund shall be	1982
established in the county treasury of each county in which a	1983
county land reutilization corporation has been organized under	1984
Chapter 1724. of the Revised Code and in which the county	1985
treasurer has made advance payments under section 321.341 of the	1986
Revised Code. The county treasurer shall credit all penalties and	1987
interest on the current year unpaid taxes and the current year	1988
delinquent taxes advanced to the fund as provided under section	1989
321.341 of the Revised Code when the current year unpaid taxes	1990
and current year delinquent taxes are collected.	1991

Any amount in the county land reutilization corporation fund	1992
appropriated by a board of county commissioners shall be paid to	1993
the corporation, upon its written request, by the county treasurer	1994
upon the warrant of the county auditor. At the end of the year	1995
immediately following the year in which an amount was deposited in	1996
the county land reutilization corporation fund, any balance of	1997
that amount remaining in the fund shall be encumbered for the	1998
repayment of any borrowed money, and interest accrued thereon,	1999
that was used to make an advance payment under section 321.341 of	2000
the Revised Code, and that has not yet been repaid. The balance	2001
remaining in the fund from any amount deposited in the fund shall	2002
be determined as if all amounts deposited into the fund are drawn	2003
from the fund on a first-in, first-out basis. The amount	2004
encumbered shall not exceed the county's aggregate liability for	2005
the borrowed money and interest, and shall be determined as if the	2006
liability were to be discharged on the termination or maturity	2007
date of the instrument under which the money was borrowed. If the	2008
balance is not or will not be reserved for appropriation or	2009
reappropriation to the corporation in a succeeding fiscal year, it	2010
shall be transferred by the county treasurer to the undivided	2011
general tax fund of the county. Such amounts shall be apportioned	2012
and distributed to the appropriate taxing districts in the same	2013
manner as the distribution of delinquent taxes and assessments.	2014

Sec. 321.34.  (A)(1) When the local authorities by resolution	2015
so request, the county auditor shall pay township fiscal officers,	2016
treasurers of municipal corporations, the treasurer of any board	2017
of education, and the treasurer of any other political subdivision	2018
or taxing district whose funds derived from taxes or other sources	2019
are payable by law to the county treasurer, any money that may be	2020
in the county treasury to the accounts of the local authorities,	2021
respectively, and lawfully applicable to the purpose of the	2022
current fiscal year in which the request is made. The auditor and	2023
county treasurer shall retain any amounts needed to make the	2024
payments of obligations of local political subdivisions or taxing	2025
districts as are required by law to be paid directly by the county	2026
authorities.	2027

(2)(a) For purposes of this section, in addition to the	2028
moneys payable under division (A)(1) of this section, money in the	2029
county treasury to the account of a board of education that is to	2030
be included in the settlement required under division (C) of	2031
section 321.24 of the Revised Code shall be paid to the treasurer	2032
when the board of education, by resolution, so requests.	2033

(b) The money becomes lawfully applicable to the purposes of	2034
the fiscal year in which the request is made upon the adoption of	2035
the resolution making the request if that resolution specifies the	2036
board's intent to use the money for the purposes of the fiscal	2037
year in which the request is made.	2038

(B) The auditor, in making the advance payment, shall draw	2039
separate warrants for the payments for that part of the funds	2040
allocated to the general fund of the subdivision and the part	2041
allocated to service the debt charges of the subdivision. That	2042
part of the advance payment allocated to the servicing of debt	2043
charges shall be payable to the officer, board of trustees, or	2044
commission of the subdivision charged with the payment and	2045
retirement of the bonds and notes of such subdivision, and shall	2046
be used for no other purpose. Any officer, board, or commission	2047
receiving the advance payment shall return a certificate, in the	2048
form prescribed by the tax commissioner, to the auditor that the	2049
funds so advanced and received have been paid into the bond	2050
retirement fund.	2051

(C) Upon the request, in like form, of any board of public	2052
library trustees or board of township park commissioners for which	2053
a share of the undivided classified property taxes collected in	2054
the county has been allowed and fixed by the budget commission,	2055
the auditor may, prior to the first day of April, in any year, pay	2056
to the treasurer of the board, from any undivided tax funds in the	2057
county treasury, an amount not exceeding twenty-five per cent of	2058
the board's share of the undivided classified property taxes; but	2059
the auditor and county treasurer shall retain an amount sufficient	2060
to meet all other requests for payments which have been made under	2061
this section or can be reasonably anticipated prior to such first	2062
day of April. On or after the first day of April, all amounts paid	2063
out of undivided tax funds shall be reimbursed to the funds from	2064
which they have been paid and charged against the share of the	2065
board of library trustees or board of township park commissioners	2066
in the undivided classified property tax fund.	2067

(D) The request of a local authority for payment or advance	2068
payment under this section of any money in the county treasury to	2069
the accounts of the local authorities in no way abrogates the	2070
right of a county treasurer to advance payment of current year	2071
unpaid taxes or current year delinquent taxes under section	2072
321.341 of the Revised Code, and to retain the penalties and	2073
interest on those taxes upon their collection as authorized by	2074
that section. Nothing in this section prohibits a county treasurer	2075
from making an advance payment to a local authority under section	2076
321.341 of the Revised Code, notwithstanding that a local	2077
authority has not requested advance payment by resolution as	2078
otherwise provided in this section.	2079

Sec. 321.341. (A) Within one hundred twenty days after the	2080
last day on which the first installment of current taxes may be	2081
paid without penalty, the county treasurer, in the treasurer's	2082
sole discretion, may advance the payment of current year unpaid	2083
taxes that are due and payable to any of the taxing districts,	2084
upon presentation of the warrant by the county auditor. The	2085
treasurer may make advance payment of the current year unpaid	2086
taxes from one or more of the following:	2087

(1) Collections of taxes and assessments during the	2088
one-hundred-twenty-day period;	2089

(2) A line of credit established under section 307.781 or	2090
sections 135.341 and 321.36 of the Revised Code, or both;	2091

(3) Proceeds from the issuance of notes under section	2092
133.082 of the Revised Code;	2093

(4) Any other source of funds lawfully available for that	2094
purpose.	2095

(B) Within one hundred twenty days after the last day on	2096
which the second installment of current taxes may be paid without	2097
penalty, the county treasurer, in the treasurer's sole	2098
discretion, may advance the payment of to any of the taxing	2099
districts, upon presentation of the warrant by the county	2100
auditor. The treasurer may make advance payment of the current	2101
year delinquent taxes from one or more of the following:	2102

(1) Collections of taxes and assessments during the	2103
one-hundred-twenty-day period;	2104

(2) A line of credit established under section 307.781 or	2105
section 135.341 and 321.36 of the Revised Code, or both;	2106

(3) Proceeds from the issuance of notes under section	2107
133.082 of the Revised Code;	2108

(4) Any other source of funds lawfully available for that	2109
purpose.	2110

(C) All advance payments made under this section shall be	2111
made in the same manner provided for advance payments under	2112
section 321.34 of the Revised Code. The county treasurer shall	2113
give notice by electronic or other means to a taxing district any	2114
time an advance payment is made to the district under this	2115
section. Upon the collection of the current year unpaid taxes and	2116
current year delinquent taxes upon which advances were made under	2117
this section from sources other than their collection, the	2118
treasurer shall deposit those current year unpaid taxes and	2119
current year delinquent taxes into a special account and shall	2120
apply them to the repayment of any moneys borrowed for the purpose	2121
of making those advance payments, including, but not limited to,	2122
delinquent tax anticipation notes issued under section 133.082 of	2123
the Revised Code, including the interest thereon; or the	2124
reimbursement of draws under a line of credit and the payment of	2125
the interest due thereon, that funded the advance payment in	2126
either or both cases. The treasurer shall be entitled to retain,	2127
upon collection, any penalty and interest that was or will be	2128
charged on the current year unpaid taxes and the current year	2129
delinquent taxes advanced under this section. The treasurer shall	2130
deposit all such penalties and interest collected in the county	2131
land reutilization corporation fund established under section	2132
321.26 of the Revised Code. No taxing district receiving advance	2133
payment under division (A) or (B) of this section shall be	2134
entitled to receive payment of penalties or interest when	2135
penalties or interest are collected by the treasurer on those	2136
current year unpaid taxes and current year delinquent taxes so	2137
advanced.	2138

(D) As used in the section:

2139

(1) "Current taxes" has the same meaning as in section 323.01	2140
of the Revised Code.	2141

(2) "Current year unpaid taxes" means the aggregate amount of	2142
the first installment of current taxes that remain unpaid after	2143
the last day on which the first installment of such taxes may be	2144
paid without penalty.	2145

(3) "Current year delinquent taxes" means the aggregate	2146
amount of current taxes that remain unpaid after the last day on	2147
which the second installment of such taxes may be paid without	2148
penalty.	2149

Sec. 321.341.        Sec. 321.342.  Immediately upon receipt of payment	2150
for any taxes due under Chapter 5731. of the Revised Code, the	2151
county treasurer shall notify the taxing authority of the township	2152
or municipal corporation entitled to share in the proceeds	2153
thereof. The notice shall identify the estate for which the tax	2154
was paid and the portion of the estate's total tax credited to	2155
that subdivision in the undivided estate tax fund. At any time	2156
prior to a settlement under section 5731.46 of the Revised Code,	2157
the fiscal officer of a municipal corporation or a township may	2158
request the county auditor to make payment to such subdivision	2159
from the fund of an amount not to exceed seventy-five per cent of	2160
taxes paid into such fund and standing to the credit of the	2161
subdivision, including both taxes with respect to which a final	2162
determination has been made under section 5731.27 of the Revised	2163
Code and taxes subject to review and final determination under	2164
section 5731.26 of the Revised Code. Within five days of the	2165
receipt of such request the auditor shall draw a warrant in such	2166
amount upon such fund, payable to the subdivision.	2167

Sec. 321.36. The county treasurer may enter into a current	2168
unpaid or delinquent tax line of credit as defined in division (G)	2169
of section 135.341 of the Revised Code with the county investment	2170
advisory committee for the purpose of borrowing money from the	2171
county treasury to make advance payment of the current year unpaid	2172
taxes or the current year delinquent taxes, or both, to the	2173
several taxing districts in accordance with section 321.341 of	2174
the Revised Code. The current unpaid or delinquent tax line of	2175
credit shall conform to the requirements of division (G) of	2176
section 135.341 of the Revised Code, and the county treasurer is	2177
hereby authorized to do all things necessary and appropriate for	2178
the execution and delivery of the line of credit under that	2179
division.	2180

Sec. 323.121.  (A)(1) Except as otherwise provided in	2181
division (A)(2) of this section, if one-half of the current taxes	2182
charged against an entry of real estate together with the full	2183
amount of any delinquent taxes are not paid on or before the	2184
thirty-first day of December in that year or on or before the last	2185
day for payment as extended pursuant to section 323.17 of the	2186
Revised Code, a penalty of ten per cent shall be charged against	2187
the unpaid balance of such half of the current taxes on the	2188
duplicate. If the total amount of all the taxes is not paid on or	2189
before the twentieth day of June, next thereafter, or on or before	2190
the last day for payment as extended pursuant to section 323.17 of	2191
the Revised Code, a like penalty shall be charged on the balance	2192
of the total amount of such unpaid current taxes.	2193

(2) After a valid delinquent or omitted tax contract that	2194
includes unpaid current taxes from a first-half collection period	2195
described in section 323.12 of the Revised Code has been entered	2196
into under section 323.31 or 5713.20 of the Revised Code, no ten	2197
per cent penalty shall be charged against such taxes after the	2198
second-half collection period while the delinquent or omitted tax	2199
contract remains in effect. On the day a delinquent or omitted tax	2200
contract becomes void, the ten per cent penalty shall be charged	2201
against such taxes and shall equal the amount of penalty that	2202
would have been charged against unpaid current taxes outstanding	2203
on the date on which the second-half penalty would have been	2204
charged thereon under division (A)(1) of this section if the	2205
contract had not been in effect.	2206

(B)(1) On the first day of the month following the last day	2207
the second installment of taxes may be paid without penalty,	2208
interest shall be charged against and computed on all delinquent	2209
taxes other than the current taxes that became delinquent taxes at	2210
the close of the last day such second installment could be paid	2211
without penalty. The charge shall be for interest that accrued	2212
during the period that began on the preceding first day of	2213
December and ended on the last day of the month that included the	2214
last date such second installment could be paid without penalty.	2215
The interest shall be computed at the rate per annum prescribed by	2216
section 5703.47 of the Revised Code and shall be entered as a	2217
separate item on the tax list and duplicate compiled under section	2218
319.28 or 5721.011 of the Revised Code, whichever list and	2219
duplicate are first compiled after the date on which the interest	2220
is computed and charged. However, for tracts and lots on the real	2221
property tax suspension list under section 319.48 of the Revised	2222
Code, the interest shall not be entered on the tax list and	2223
duplicate compiled under section 319.28 of the Revised Code, but	2224
shall be entered on the first tax list and duplicate compiled	2225
under section 5721.011 of the Revised Code after the date on which	2226
the interest is computed and charged.	2227

(2) In a county on behalf of which a county land	2228
reutilization corporation has been organized under Chapter 1724.	2229
of the Revised Code, on the first day of the first month following	2230
the month in which interest otherwise would be charged in	2231
accordance with division (B)(1) of this section, and each	2232
subsequent month, interest shall be charged against and computed	2233
on all delinquent taxes remaining delinquent on the last day of	2234
the preceding month at a rate of one per cent per month. If	2235
interest is charged under division (B)(2) of this section,	2236
interest shall not be charged under division (B)(1) or (3) of this	2237
section.	2238

(3) On the first day of December, the interest shall be	2239
charged against and computed on all delinquent taxes. The charge	2240
shall be for interest that accrued during the period that began on	2241
the first day of the month following the last date prescribed for	2242
the payment of the second installment of taxes in the current year	2243
and ended on the immediately preceding last day of November. The	2244
interest shall be computed at the rate per annum prescribed by	2245
section 5703.47 of the Revised Code and shall be entered as a	2246
separate item on the tax list and duplicate compiled under section	2247
319.28 or 5721.011 of the Revised Code, whichever list and	2248
duplicate are first compiled after the date on which the interest	2249
is computed and charged. However, for tracts and lots on the real	2250
property tax suspension list under section 319.48 of the Revised	2251
Code, the interest shall not be entered on the tax list and	2252
duplicate compiled under section 319.28 of the Revised Code, but	2253
shall be entered on the first tax list and duplicate compiled	2254
under section 5721.011 of the Revised Code after the date on which	2255
the interest is computed and charged.	2256

(3)(4) After a valid delinquent tax contract has been entered	2257
into for the payment of any delinquent taxes, no interest shall be	2258
charged against such delinquent taxes while the delinquent tax	2259
contract remains in effect in compliance with section 323.31 of	2260
the Revised Code. If a valid delinquent tax contract becomes void,	2261
interest shall be charged against the delinquent taxes for the	2262
periods that interest was not permitted to be charged while the	2263
delinquent tax contract was in effect. The interest shall be	2264
charged on the day the delinquent tax contract becomes void and	2265
shall equal the amount of interest that would have been charged	2266
against the unpaid delinquent taxes outstanding on the dates on	2267
which interest would have been charged thereon under divisions	2268
(B)(1) and, (2), and (3) of this section had the delinquent tax	2269
contract not been in effect.	2270

(C) If the full amount of the taxes due at either of the	2271
times prescribed by division (A) of this section is paid within	2272
ten days after such time, the county treasurer shall waive the	2273
collection of and the county auditor shall remit one-half of the	2274
penalty provided for in that division for failure to make that	2275
payment by the prescribed time.	2276

(D) The county treasurer shall compile and deliver to the	2277
county auditor a list of all tax payments the treasurer has	2278
received as provided in division (C) of this section. The list	2279
shall include any information required by the auditor for the	2280
remission of the penalties waived by the treasurer. The taxes so	2281
collected shall be included in the settlement next succeeding the	2282
settlement then in process.	2283

Sec. 323.132.  If one-half of the current taxes charged	2284
against an entry of real estate is not paid on or before the	2285
thirty-first day of December of the year for which they are	2286
charged or on or before the last day for such payment as extended	2287
pursuant to section 323.17 of the Revised Code, that amount,	2288
together with the penalty charged under division (A)(1) of section	2289
323.121 of the Revised Code and all delinquent taxes or	2290
installment thereof, charged against such entry may be paid at any	2291
time prior to the date on which tax bills for the second half	2292
collection are mailed and delivered, without at the same time	2293
requiring payment of the second half of such taxes.	2294

If the total amount of such current taxes, delinquent taxes,	2295
and all installment payments due under section 323.31 of the	2296
Revised Code are not paid on or before the twentieth day of June,	2297
next thereafter, or on or before the last day for that payment as	2298
extended pursuant to section 323.17 of the Revised Code, the	2299
balance of the amount of such taxes, plus all penalties and	2300
interest imposed by section 323.121 of the Revised Code,	2301
constitutes the delinquent taxes on such entry, which shall be	2302
placed on the delinquent land list and duplicate pursuant to	2303
section 5721.011 of the Revised Code and shall be collected in the	2304
manner prescribed by law, unless the property against which such	2305
taxes are charged is the subject of an application for exemption	2306
from taxation pursuant to section 5715.27 of the Revised Code.	2307

A taxpayer may tender, and the treasurer shall accept, the	2308
full amount of delinquent taxes charged against an entry of real	2309
estate without having to tender at the same time the payment of	2310
any current taxes that are due and payable.	2311

A county treasurer may accept partial payments of taxes. Any	2312
overpayment shall be refunded by the treasurer in the manner most	2313
convenient to the treasurer. When the amount tendered and accepted	2314
is less than the amount due, the unpaid balance shall be treated	2315
as other unpaid taxes, and, except when the unpaid amount is the	2316
penalty or interest and charges on the unpaid taxes, the treasurer	2317
shall notify the taxpayer of such deficiency.	2318

If the taxpayer files with the payment of taxes a copy of an	2319
application to the tax commissioner for remission of penalty, or	2320
the payment is received within ten days after the last day the	2321
taxes may be paid without penalty, the county treasurer shall	2322
accept a partial payment in which the only unpaid amount is the	2323
penalty for late payment.	2324

If, at any time, and having been provided such documentation	2325
as may be found acceptable by the county treasurer, the county	2326
treasurer determines that due to a clerical error, a taxpayer has	2327
overpaid either the first one-half or second one-half payment of	2328
current taxes as charged on the tax list and duplicate, the	2329
treasurer may refund the amount of the overpayment to the taxpayer	2330
in the manner most convenient to the treasurer.	2331

Sec. 323.15.  The county treasurer may accept payment of less	2332
than the full amount of taxes charged and payable for all purposes	2333
on real estate at the times provided by sections 323.12 and 323.17	2334
of the Revised Code in such amounts as the county treasurer	2335
considers reasonable. Except as otherwise provided by sections	2336
323.133, 323.31, and 5715.19 of the Revised Code, and when the	2337
collection of a particular tax is legally enjoined, interest and	2338
penalties shall accrue on the unpaid amount as prescribed by	2339
section 323.121 of the Revised Code. A person claiming to be the	2340
owner of an undivided interest in any real estate may present to	2341
the county auditor the recorded evidence of the existence and	2342
fractional extent of such interest; and the auditor may note the	2343
existence and extent of such interest, as ascertained by the	2344
auditor, on the margin of the tax list in the name of such person	2345
and give a certificate of the interest to the county treasurer,	2346
who shall enter it on the margin of the tax duplicate. Any person	2347
claiming to be entitled to or in any way interested in such	2348
interest may pay, and the treasurer may receive that proportion of	2349
the full amount of the taxes charged and payable for all purposes	2350
on the real estate affected, which is represented by the fraction	2351
expressing the extent of such interest. The payment so made and	2352
received shall be entered on the duplicate, shall be credited by	2353
the treasurer at the time of the next succeeding settlement of	2354
real estate taxes, and shall have the effect of relieving the	2355
undivided interest in such real estate, so entered on the margin	2356
of the tax list and duplicate, from the lien of the taxes charged	2357
on such duplicate against the real estate. Thereafter, in making	2358
up the tax list and duplicate, the auditor shall enter such	2359
interest and the proportional value of it separately from the	2360
other interests in such land, and shall adjust the value of the	2361
latter accordingly.	2362

Sec. 323.25.  When taxes charged against an entry on the tax	2363
duplicate, or any part of those taxes, are not paid within sixty	2364
days after delivery of the delinquent land duplicate to the county	2365
treasurer as prescribed by section 5721.011 of the Revised Code,	2366
the county treasurer shall enforce the lien for the taxes by	2367
civil action in the treasurer's official capacity as treasurer,	2368
for the sale of such premises in the same way mortgage liens are	2369
enforced or for the transfer of such premises to an electing	2370
subdivision pursuant to section 323.28 of the Revised Code, in	2371
the court of common pleas of the county, in a municipal court with	2372
jurisdiction, or in the county board of revision with jurisdiction	2373
pursuant to section 323.66 of the Revised Code. After the civil	2374
action has been instituted, but before the filing of an entry of	2375
confirmation of sale or transfer pursuant to the actionexpiration	2376
of the applicable redemption period, any person entitled to	2377
redeem the land may do so by tendering to the county treasurer an	2378
amount sufficient, as determined by the court or board of	2379
revision, to pay the taxes, assessments, penalties, interest, and	2380
charges then due and unpaid, and the costs incurred in the civil	2381
action, and by demonstrating that the property is in compliance	2382
with all applicable zoning regulations, land use restrictions,	2383
and building, health, and safety codes.	2384

If the delinquent land duplicate lists minerals or rights to	2385
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06	2386
of the Revised Code, the county treasurer may enforce the lien for	2387
taxes against such minerals or rights to minerals by civil action,	2388
in the treasurer's official capacity as treasurer, in the manner	2389
prescribed by this section, or proceed as provided under section	2390
5721.46 of the Revised Code.	2391

If service by publication is necessary, such publication	2392
shall be made once a week for three consecutive weeks instead of	2393
as provided by the Rules of Civil Procedure, and the service shall	2394
be complete at the expiration of three weeks after the date of the	2395
first publication. If the prosecuting attorney determines that	2396
service upon a defendant may be obtained ultimately only by	2397
publication, the prosecuting attorney may cause service to be made	2398
simultaneously by certified mail, return receipt requested,	2399
ordinary mail, and publication. The county treasurer shall not	2400
enforce the lien for taxes against real property to which any of	2401
the following applies:	2402

(A) The real property is the subject of an application for	2403
exemption from taxation under section 5715.27 of the Revised Code	2404
and does not appear on the delinquent land duplicate;	2405

(B) The real property is the subject of a valid delinquent	2406
tax contract under section 323.31 of the Revised Code for which	2407
the county treasurer has not made certification to the county	2408
auditor that the delinquent tax contract has become void in	2409
accordance with that section;	2410

(C) A tax certificate respecting that property has been sold	2411
under section 5721.32 or 5721.33 of the Revised Code; provided,	2412
however, that nothing in this division shall prohibit the county	2413
treasurer or the county prosecuting attorney from enforcing the	2414
lien of the state and its political subdivisions for taxes against	2415
a certificate parcel with respect to any or all of such taxes that	2416
at the time of enforcement of such lien are not the subject of a	2417
tax certificate.	2418

Upon application of the plaintiff, the court shall advance	2419
such cause on the docket, so that it may be first heard.	2420

Sec. 323.26.  Having made the proper parties in a suit under	2421
section 323.25 of the Revised Code, it shall be sufficient for the	2422
county treasurer to allege in histhe treasurer's petition that	2423
the taxes are charged on the tax duplicate against lands, lots, or	2424
parcels thereof, the amount of the taxes, and that the taxes are	2425
unpaid, and hethe treasurer shall not be required to set forth in	2426
the petition any other or further special matter relating to such	2427
taxes. A certified copy of the entry on the tax duplicate shall be	2428
prima-facie evidence of such allegations and the validity of the	2429
taxes. In the petition, the county treasurer may invoke the	2430
alternative redemption period provided under section 323.78 of	2431
the Revised Code. Notwithstanding the provisions for sale of	2432
property foreclosed under Chapters 323. and 5721. of the Revised	2433
Code, if the treasurer's petition invokes the alternative	2434
redemption period, upon the expiration of the alternative	2435
redemption period, title to the parcels may be transferred by	2436
deed to a municipal corporation, county, township, school	2437
district, or a county land reutilization corporation organized	2438
under Chapter 1724. of the Revised Code in accordance with	2439
section 323.78 of the Revised Code.	2440

Sec. 323.28.  (A) A finding shall be entered in a proceeding	2441
under section 323.25 of the Revised Code for taxes, assessments,	2442
penalties, interest, and charges due and payable at the time the	2443
deed of real property sold or transferred under this section is	2444
transferred to the purchaser or transferee, plus the cost of the	2445
proceeding. For purposes of determining such amount, the county	2446
treasurer may estimate the amount of taxes, assessments, interest,	2447
penalties, charges, and costs that will be payable at the time the	2448
deed of the property is transferred to the purchaser or	2449
transferee.	2450

The court of common pleas, a municipal court with	2451
jurisdiction, or the county board of revision with jurisdiction	2452
pursuant to section 323.66 of the Revised Code shall order such	2453
premises to be transferred pursuant to division (E) of this	2454
section or shall order such premises to be sold for payment of the	2455
finding, but for not less than either of the following, unless the	2456
county treasurer applies for an appraisal:	2457

(1) The total amount of such finding;

2458

(2) The fair market value of the premises, as determined by	2459
the county auditor, plus the cost of the proceeding.	2460

If the county treasurer applies for an appraisal, the	2461
premises shall be appraised in the manner provided by section	2462
2329.17 of the Revised Code, and shall be sold for at least	2463
two-thirds of the appraised value.	2464

Notwithstanding the minimum sales price provisions of	2465
divisions (A)(1) and (2) of this section to the contrary, a parcel	2466
sold pursuant to this section shall not be sold for less than the	2467
amount described in division (A)(1) of this section if the highest	2468
bidder is the owner of record of the parcel immediately prior to	2469
the judgment of foreclosure or a member of the following class of	2470
parties connected to that owner: a member of that owner's	2471
immediate family, a person with a power of attorney appointed by	2472
that owner who subsequently transfers the parcel to the owner, a	2473
sole proprietorship owned by that owner or a member of the	2474
owner's immediate family, or partnership, trust, business trust,	2475
corporation, or association in which the owner or a member of the	2476
owner's immediate family owns or controls directly or indirectly	2477
more than fifty per cent. If a parcel sells for less than the	2478
amount described in division (A)(1) of this section, the officer	2479
conducting the sale shall require the buyer to complete an	2480
affidavit stating that the buyer is not the owner of record	2481
immediately prior to the judgment of foreclosure or a member of	2482
the specified class of parties connected to that owner, and the	2483
affidavit shall become part of the court records of the	2484
proceeding. If the county auditor discovers within three years	2485
after the date of the sale that a parcel was sold to that owner or	2486
a member of the specified class of parties connected to that owner	2487
for a price less than the amount so described, and if the parcel	2488
is still owned by that owner or a member of the specified class of	2489
parties connected to that owner, the auditor within thirty days	2490
after such discovery shall add the difference between that amount	2491
and the sale price to the amount of taxes that then stand charged	2492
against the parcel and is payable at the next succeeding date for	2493
payment of real property taxes. As used in this paragraph,	2494
"immediate family" means a spouse who resides in the same	2495
household and children.	2496

(B) From the proceeds of the sale the costs shall be first	2497
paid, next the amount found due for taxes, then the amount of any	2498
taxes accruing after the entry of the finding and before the deed	2499
of the property is transferred to the purchaser following the	2500
sale, all of which taxes shall be deemed satisfied, though the	2501
amount applicable to them is deficient, and any balance shall be	2502
distributed according to section 5721.20 of the Revised Code. No	2503
statute of limitations shall apply to such action. Upon sale, all	2504
liens for taxes due at the time the deed of the property is	2505
transferred to the purchaser following the sale, and liens	2506
subordinate to liens for taxes, shall be deemed satisfied and	2507
discharged unless otherwise provided by the order of sale.	2508

(C) If the county treasurer's estimate of the amount of the	2509
finding under division (A) of this section exceeds the amount of	2510
taxes, assessments, interest, penalties, and costs actually	2511
payable when the deed is transferred to the purchaser, the officer	2512
who conducted the sale shall refund to the purchaser the	2513
difference between the estimate and the amount actually payable.	2514
If the amount of taxes, assessments, interest, penalties, and	2515
costs actually payable when the deed is transferred to the	2516
purchaser exceeds the county treasurer's estimate, the officer	2517
shall certify the amount of the excess to the treasurer, who shall	2518
enter that amount on the real and public utility property tax	2519
duplicate opposite the property; the amount of the excess shall be	2520
payable at the next succeeding date prescribed for payment of	2521
taxes in section 323.12 of the Revised Code, and shall not be	2522
deemed satisfied and discharged pursuant to division (B) of this	2523
section.	2524

(D) Premises ordered to be sold under this section but	2525
remaining unsold for want of bidders after being offered for sale	2526
on two separate occasions, not less than two weeks apart, shall be	2527
forfeited to the state or to a political subdivision, school	2528
district, or county land reutilization corporation pursuant to	2529
section 5723.01 of the Revised Code, and shall be disposed of	2530
pursuant to Chapter 5723. of the Revised Code.	2531

(E) Notwithstanding section 5722.03 of the Revised Code, if	2532
the complaint alleges that the property is delinquent vacant land	2533
as defined in section 5721.01 of the Revised Code, abandoned lands	2534
as defined in section 323.65 of the Revised Code, or lands	2535
described in division (E) of section 5722.01 of the Revised Code,	2536
and the value of the taxes, assessments, penalties, interest, and	2537
all other charges and costs of the action exceed the auditor's	2538
fair market value of the parcel, then the court or board of	2539
revision having jurisdiction over the matter on motion of the	2540
plaintiff, or on the court's or board's own motion, shall, upon	2541
any adjudication of foreclosure, order, without appraisal and	2542
without sale, the fee simple title of the property to be	2543
transferred to and vested in an electing subdivision as defined in	2544
division (A) of section 5722.01 of the Revised Code. For purposes	2545
of determining whether the taxes, assessments, penalties,	2546
interest, and all other charges and costs of the action exceed	2547
the actual fair market value of the parcel, the auditor's most	2548
current valuation shall be rebuttably presumed to be, and	2549
constitute prima-facie evidence of, the fair market value of the	2550
parcel. In such case, the filing for journalization of a decree	2551
of foreclosure ordering that direct transfer without appraisal or	2552
sale shall constitute confirmation of the transfer and thereby	2553
terminate any further statutory or common law right of	2554
redemption.	2555

(F) Whenever the officer charged to conduct the sale offers	2556
any parcel for sale, the officer first shall read aloud a complete	2557
legal description of the parcel, or in the alternative, may read	2558
aloud only a summary description and a parcel number if the county	2559
has adopted a permanent parcel number system and if the	2560
advertising notice published prior to the sale includes a complete	2561
legal description or indicates where the complete legal	2562
description may be obtained.	2563

Sec. 323.31.  (A)(1) A person who owns agricultural real	2564
property or owns and occupies residential real property or a	2565
manufactured or mobile home that does not have an outstanding tax	2566
lien certificate or judgment of foreclosure against it, and a	2567
person who is a vendee of such property under a purchase agreement	2568
or land contract and who occupies the property, shall have at	2569
least one opportunity to pay any delinquent or unpaid current	2570
taxes, or both, charged against the property by entering into a	2571
written delinquent tax contract with the county treasurer in a	2572
form prescribed or approved by the tax commissioner. Subsequent	2573
opportunities to enter into a delinquent tax contract shall be at	2574
the county treasurer's sole discretion.	2575

(2) The treasurer may enter into a delinquent tax contract in	2576
accordance with division (A) of this section with an owner or	2577
vendee of real property, other than residential real property or a	2578
manufactured or mobile home that is occupied by the owner, and	2579
other than agricultural real property.	2580

(3) The delinquent tax contract described in division (A) of	2581
this section may be entered into at any time prior to the	2582
commencementan adjudication of foreclosure pursuant to	2583
proceedings by the county treasurer and the county prosecuting	2584
attorney pursuant to section 323.25 or 323.65 to 323.79 of the	2585
Revised Code or by the county prosecuting attorney pursuant to	2586
section 5721.18 of the Revised Code, the commencementadjudication	2587
of foreclosure pursuant to proceedings by a private attorney	2588
pursuant to section 5721.37 of the Revised Code, the commencement	2589
of foreclosure and forfeiture proceedings pursuant to section	2590
5721.14 of the Revised Code, or the commencement of collection	2591
proceedings pursuant to division (H) of section 4503.06 of the	2592
Revised Code by the filing of a civil action as provided in that	2593
division. A duplicate copy of each delinquent tax contract shall	2594
be filed with the county auditor, who shall attach the copy to the	2595
delinquent land tax certificate, delinquent vacant land tax	2596
certificate, or the delinquent manufactured home tax list, or who	2597
shall enter an asterisk in the margin next to the entry for the	2598
tract or lot on the master list of delinquent tracts, master list	2599
of delinquent vacant tracts, or next to the entry for the home on	2600
the delinquent manufactured home tax list, prior to filing it with	2601
the prosecuting attorney under section 5721.13 of the Revised	2602
Code, or, in the case of the delinquent manufactured home tax	2603
list, prior to delivering it to the county treasurer under	2604
division (H)(2) of section 4503.06 of the Revised Code. If the	2605
delinquent tax contract is entered into after the certificate or	2606
the master list has been filed with the prosecuting attorney, the	2607
treasurer shall file the duplicate copy with the prosecuting	2608
attorney.	2609

(4) A delinquent tax contract entered into under division	2610
(A) of this section shall provide for the payment of any	2611
delinquent or unpaid current taxes, or both, in installments over	2612
a period not to exceed five years after the date of the first	2613
payment made under the contract; however, a person entering into a	2614
delinquent tax contract who owns and occupies residential real	2615
property may request, and the treasurer shall allow, a delinquent	2616
tax contract providing for payment in installments over a period	2617
of no fewer than two years after the date of the first payment	2618
made under the contract.	2619

(5) For each delinquent tax contract entered into under	2620
division (A) of this section, the county treasurer shall determine	2621
and shall specify in the delinquent tax contract the number of	2622
installments, the amount of each installment, and the schedule for	2623
payment of the installments. TheExcept as otherwise provided for	2624
taxes, penalties, and interest under division (B) of section	2625
319.43 of the Revised Code, the part of each installment payment	2626
representing taxes and penalties and interest thereon shall be	2627
apportioned among the several taxing districts in the same	2628
proportion that the amount of taxes levied by each district	2629
against the entry in the preceding tax year bears to the taxes	2630
levied by all such districts against the entry in the preceding	2631
tax year. The part of each payment representing assessments and	2632
other charges shall be credited to those items in the order in	2633
which they became due. Each payment made to a taxing district	2634
shall be apportioned among the taxing district's several funds for	2635
which taxes or assessments have been levied.	2636

(6) When an installment payment is not received by the	2637
treasurer when due under a delinquent tax contract entered into	2638
under division (A) of this section or any current taxes or special	2639
assessments charged against the property become unpaid, the	2640
delinquent tax contract becomes void unless the treasurer permits	2641
a new delinquent tax contract to be entered into; if the treasurer	2642
does not permit a new delinquent tax contract to be entered into,	2643
the treasurer shall certify to the auditor that the delinquent tax	2644
contract has become void.	2645

(7) Upon receipt of certification described in division	2646
(A)(6) of this section, the auditor shall destroy the duplicate	2647
copy of the voided delinquent tax contract. If such copy has been	2648
filed with the prosecuting attorney, the auditor immediately shall	2649
deliver the certification to the prosecuting attorney, who shall	2650
attach it to the appropriate certificate and the duplicate copy of	2651
the voided delinquent tax contract or strike through the asterisk	2652
entered in the margin of the master list next to the entry for the	2653
tract or lot that is the subject of the voided delinquent tax	2654
contract. The prosecuting attorney then shall institute a	2655
proceeding to foreclose the lien of the state in accordance with	2656
section 323.25, sections 323.65 to 323.79, or section 5721.18 of	2657
the Revised Code or, in the case of delinquent vacant land, a	2658
foreclosure proceeding in accordance with section 323.25,	2659
sections 323.65 to 323.79, or section 5721.18 of the Revised Code,	2660
or a foreclosure and forfeiture proceeding in accordance with	2661
section 5721.14 of the Revised Code. In the case of a manufactured	2662
or mobile home, the county treasurer shall cause a civil action to	2663
be brought as provided under division (H) of section 4503.06 of	2664
the Revised Code.	2665

(B) If there is an outstanding tax certificate respecting a	2666
delinquent parcel under section 5721.32 or 5721.33 of the Revised	2667
Code, a written delinquent tax contract may not be entered into	2668
under this section. To redeem a tax certificate in installments,	2669
the owner or other person seeking to redeem the tax certificate	2670
shall enter into a redemption payment plan under division (C) of	2671
section 5721.38 of the Revised Code.	2672

(C) As used in this section, "unpaid current taxes" means any	2673
current taxes charged on the general tax list and duplicate of	2674
real and public utility property or the manufactured home tax list	2675
and duplicate that remain unpaid after the last day prescribed for	2676
payment of the first installment of such taxes without penalty,	2677
and any penalties associated with such taxes.	2678

Sec. 323.47. (A) If land held by tenants in common is sold	2679
upon proceedings in partition, or taken by the election of any of	2680
the parties to such proceedings, or real estate is sold by	2681
administrators, executors, guardians, or trustees, the court	2682
shall order that the taxes, penalties, and assessments then due	2683
and payable, and interest on those taxes, penalties, and	2684
assessments, that are or will be a lien on such land or real	2685
estate at the time the deed is transferred following the sale, be	2686
discharged out of the proceeds of such sale or election. For	2687
purposes of determining such amount, the county treasurer shall	2688
estimate the amount of taxes, assessments, interest, and	2689
penalties that will be payable at the time the deed of the	2690
property is transferred to the purchaser. If the county	2691
treasurer's estimate exceeds the amount of taxes, assessments,	2692
interest, and penalties actually payable when the deed is	2693
transferred to the purchaser, the officer who conducted the sale	2694
shall refund to the purchaser the difference between the estimate	2695
and the amount actually payable. If the amount of taxes,	2696
assessments, interest, and penalties actually payable when the	2697
deed is transferred to the purchaser exceeds the county	2698
treasurer's estimate, the officer shall certify the amount of the	2699
excess to the treasurer, who shall enter that amount on the real	2700
and public utility property tax duplicate opposite the property;	2701
the amount of the excess shall be payable at the next succeeding	2702
date prescribed for payment of taxes in section 323.12 of the	2703
Revised Code.	2704

(B)(1) If real estate is sold at judicial sale, the court	2705
shall order that the total of the following amounts shall be	2706
discharged out of the proceeds of the sale but only to the extent	2707
of such proceeds:	2708

(a) Taxes and assessments the lien for which attaches before	2709
the confirmation of sale but that are not yet determined,	2710
assessed, and levied for the year in which confirmation occurs,	2711
apportioned pro rata to the part of that year that precedes	2712
confirmation, and any penalties and interest on those taxes and	2713
assessments;	2714

(b) All other taxes, assessments, penalties, and interest the	2715
lien for which attached for a prior tax year but that have not	2716
been paid on or before the date of confirmation.	2717

(2) Upon the request of the officer who conducted the sale,	2718
the county treasurer shall estimate the amount in division	2719
(B)(1)(a) of this section. If the county treasurer's estimate	2720
exceeds that amount, the officer who conducted the sale shall	2721
refund to the purchaser the difference between the estimate and	2722
the actual amount. If the actual amount exceeds the county	2723
treasurer's estimate, the officer shall certify the amount of the	2724
excess to the treasurer, who shall enter that amount on the real	2725
and public utility property tax duplicate opposite the property;	2726
the amount of the excess shall be payable at the next succeeding	2727
date prescribed for payment of taxes in section 323.12 of the	2728
Revised Code.	2729

Sec. 323.49.  (A) In addition to all other means provided by	2730
law for collecting taxes and assessments charged upon real estate	2731
specifically as such and penalties and interest charged on any tax	2732
list and duplicate or delinquent land list in any county against	2733
any entry of real estate, the county treasurer at any time after	2734
any installment of such taxes and assessments has been delinquent	2735
for more than six months and remains due and unpaid shall apply by	2736
petition to the court of common pleas to be appointed receiver ex	2737
officio of the rents, issues, and income of the real property	2738
against which such taxes and assessments are charged, for the	2739
purpose of satisfying out of such rents, issues, and income the	2740
taxes and assessments upon such real property, together with the	2741
penalties, interest, and costs charged or thereafter becoming	2742
chargeable on any tax list and duplicate, or otherwise collectible	2743
in respect thereof, and such costs and expenses of the	2744
receivership as are allowed by the court.	2745

(B) If the proper parties are before the court, it shall be	2746
sufficient for the treasurer to allege in such petition the	2747
description of such real property that appears on the tax list and	2748
duplicate, that the money appearing to be due and unpaid by the	2749
tax list and duplicate or by the delinquent land list has been due	2750
and unpaid for more than six months, and that the treasurer	2751
believes that collection thereof can be made by applying the	2752
rents, issues, and income of such real property thereto, without	2753
setting forth in the petition any other or special matter relating	2754
thereto. The prayer of the petition shall be that the court make	2755
an order that the rents, issues, and income of such real property	2756
be applied to the payment of the amount set forth in the petition,	2757
and if a penalty is otherwise chargeable by law on all or any part	2758
of such amount, to the payment of such penalty to the date of	2759
final entry in such action, and that the plaintiff be appointed	2760
receiver ex officio of such rents, issues, and income for that	2761
purpose.	2762

(C) In such proceedings the treasurer may join in one action	2763
any number of lots or lands, but the decree and any orders shall	2764
be rendered separately, and any proceedings may be severed in the	2765
decision of the court for the purpose of trial or appeal, where an	2766
appeal is allowed, and the court shall make such order for payment	2767
of costs as it deems equitable.	2768

(D) The tax duplicate or the delinquent land tax certificate	2769
or master list of delinquent tracts filed by the auditor with the	2770
prosecuting attorney shall be prima-facie evidence on the trial of	2771
such action of the amount and validity of the taxes, assessments,	2772
and charges appearing due and unpaid thereon and of the nonpayment	2773
thereof. The petition of the treasurer shall be verified and shall	2774
be prima-facie evidence of all other facts therein stated.	2775

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

2776

(1) Real property entirely used and occupied in good faith by	2777
the owner thereof as a private residence;	2778

(2) The collection of delinquent taxes and assessments	2779
charged against real property, the payment of which is subject to	2780
a delinquent tax contract entered into pursuant to section 323.31	2781
of the Revised Code, so long as the delinquent tax contract	2782
remains in effect;	2783

(3) The collection of delinquent taxes charged against real	2784
property that is the subject of an application for exemption from	2785
taxation pursuant to section 5715.27 of the Revised Code.	2786

(F) A county treasurer appointed under this section as	2787
receiver ex officio of the rents, issues, and income of the real	2788
property against which the delinquent taxes, assessments,	2789
penalties, interest, and charges are charged, with the consent of	2790
the court, may enter into a written agreement with a county land	2791
reutilization corporation organized under Chapter 1724. of the	2792
Revised Code for the corporation, acting as the treasurer's agent,	2793
to exercise all powers granted to the treasurer under this section	2794
and the order of appointment as receiver ex officio.	2795

Sec. 323.50.  In proceedings brought under section 323.49 of	2796
the Revised Code, a finding shall be entered of the amount of	2797
taxes and assessments found due and unpaid, of the penalty,	2798
interest, costs, and charges, and of the probable annual amount of	2799
the rents, issues, and income of such real property, together with	2800
the probable costs and expenses of the receivership. If such real	2801
property is used in whole or in part by the owner thereof for	2802
manufacturing, mercantile, industrial, commercial, or other	2803
business purposes, the court of common pleas shall find the annual	2804
rental value thereof, which shall be considered as rents, issues,	2805
and income of such real property for the purposes of this section.	2806
If the court finds that the amount due and unpaid, together with	2807
penalty, interest, costs, and other charges, and the costs and	2808
expenses of the receivership applied for can be so collected, the	2809
court shall order the same to be satisfied out of the rents,	2810
issues, and income of such property and, shall appoint the county	2811
treasurer receiver ex officio thereof, and may consent to the	2812
agency of a county land reutilization corporation if requested by	2813
the treasurer in a petition filed under division (F) of section	2814
323.49 of the Revised Code; provided that if the court finds that	2815
the aggregate probable annual amount of the rents, issues, and	2816
income of such real property joined in any one such action is less	2817
than two thousand dollars, it shall be conclusively presumed that	2818
the amount due and unpaid, together with penalty, interest, costs,	2819
and other charges, cannot be collected, and in such event no such	2820
order shall be made and the proceedings shall be dismissed, but	2821
the court in such event shall adjudge the costs of the proceedings	2822
against the defendant unless it is found that the action was	2823
improvidently filed, in which event the costs may be adjudged	2824
against the treasurer, and the treasurer shall pay the same from	2825
an appropriation made for such purposes by the board of county	2826
commissioners. Such receiver or the receiver's agent shall not be	2827
required to give bond other than histhe treasurer's official	2828
bond. Upon application of any proper party, the court shall,	2829
after a full hearing, order the receiver or the receiver's agent	2830
to pay out of the rents, issues, and income collected by himthe	2831
receiver or the receiver's agent from such property such expenses	2832
in connection with the maintenance and operation of the property	2833
as the court finds necessary to secure the greatest income from	2834
such property, and shall from such rents, issues, and income order	2835
the payment of premiums for fire, windstorm, and public liability	2836
insurance. If the real property is used in whole or in part by the	2837
owner thereof for manufacturing, mercantile, industrial,	2838
commercial, or other business purposes, the court shall order such	2839
owner to pay to the receiver or the receiver's agent in equal	2840
monthly installments, in advance, the annual rental value of such	2841
real property, as found by the court, until the amount for the	2842
satisfaction of which such appointment was made, together with	2843
costs and expenses of the receivership have been paid in full. If	2844
any such installment of rent is not paid when due, such order	2845
shall have the effect of a writ authorizing the receiver or the	2846
receiver's agent summarily to evict such owner from such real	2847
property and to exclude such owner from the use and occupation	2848
thereof until such order is complied with. Whenever the amount	2849
for the satisfaction of which such appointment has been made, has	2850
been fully satisfied out of the rents, issues, and income	2851
collected by the receiver or the receiver's agent from such	2852
property, and the discharge of the receiver or the receiver's	2853
agent has been decreed by the court, the proceedings shall be	2854
dismissed, and the owner or any person interested in the real	2855
property may upon presentation of a certified copy of the final	2856
decree of the court to the treasurer receive receipted tax bills	2857
for the payment of the taxes so satisfied.	2858

Sec. 323.65.  As used in sections 323.65 to 323.78323.79 of	2859
the Revised Code:	2860

(A) "Abandoned land" means delinquent lands or delinquent	2861
vacant lands, including any improvements on the lands, that are	2862
unoccupied and that first appeared on the abandoned land list	2863
compiled under division (C) of section 323.67 of the Revised Code,	2864
or the delinquent tax list or delinquent vacant land tax list	2865
compiled under section 5721.03 of the Revised Code, at whichever	2866
of the following times is applicable:	2867

(1) In the case of lands other than agricultural lands, at	2868
any time after the county auditor makes the certification of the	2869
delinquent land list under section 5721.011 of the Revised Code;	2870

(2) In the case of agricultural lands, at any time after two	2871
years after the county auditor makes the certification of the	2872
delinquent land list under section 5721.011 of the Revised Code.	2873

(B) "Agricultural land" means lands on the agricultural land	2874
tax list maintained under section 5713.33 of the Revised Code.	2875

(C) "Clerk of court" means the clerk of the court of common	2876
pleas of the county in which specified abandoned land is located.	2877

(D) "Delinquent lands" has the same meaning as in section	2878
5721.01 of the Revised Code.	2879

(E) "Delinquent vacant lands" means all lands that are	2880
delinquent lands and that are unimproved by any structure.	2881

(F) "Impositions" means delinquent taxes, assessments,	2882
penalties, interest, costs, reasonable attorney's fees of a	2883
certificate holder, applicable and permissible costs of the	2884
prosecuting attorney of a county, and other permissible charges	2885
against abandoned land.	2886

(G)(1) "Unoccupied," with respect to a parcel of abandoned	2887
land, means any of the following:	2888

(a) No building, structure, land, or other improvement that	2889
is subject to taxation and that is located on the parcel is	2890
physically inhabited as a dwelling;	2891

(b) No trade or business is actively being conducted on the	2892
parcel by the owner, a tenant, or another party occupying the	2893
parcel pursuant to a lease or other legal authority, or in a	2894
building, structure, or other improvement that is subject to	2895
taxation and that is located on the parcel;	2896

(c) The parcel is uninhabited and there are no signs that it	2897
is undergoing a change in tenancy and remains legally habitable,	2898
or that it is undergoing improvements, as indicated by an	2899
application for a building permit or other facts indicating that	2900
the parcel is experiencing ongoing improvements;	2901

(d) In the case of delinquent vacant land, there is no	2902
permanent structure or improvement affixed on the land.	2903

(2) For purposes of division (G)(1) of this section, it is	2904
prima-facie evidence and a rebuttable presumption that may be	2905
rebutted to the county board of revision that abandoned land is	2906
unoccupied if, at the time the county auditor makes the	2907
certification under section 5721.011 of the Revised Code, the	2908
abandoned land is not agricultural land, and two or more of the	2909
following apply:	2910

(a) At the time of the inspection of the abandoned land by	2911
thea county, municipal corporation, or township in which the	2912
abandoned land is located, no person, trade, or business inhabits,	2913
or is visibly present from an exterior inspection of, the	2914
abandoned land.	2915

(b) No utility connections, including, but not limited to,	2916
water, sewer, natural gas, or electric connections, service the	2917
abandoned land, andor no such utility connections are actively	2918
being billed by any utility provider regarding the abandoned	2919
land.	2920

(c) The abandoned land is boarded up or otherwise sealed	2921
because, immediately prior to being boarded up or sealed, it was	2922
deemed by a political subdivision pursuant to its municipal,	2923
county, state, or federal authority to be open, vacant, or	2924
vandalized.	2925

(H) "Community development organization" means a nonprofit	2926
corporation that is formed or organized under Chapter 1702. or	2927
1724. of the Revised Code and to which both of the following	2928
apply:	2929

(1) The organization is in good standing under law at the	2930
time the county auditor makes the certification under section	2931
5721.011 of the Revised Code and has remained in good standing	2932
uninterrupted for at least the two years immediately preceding the	2933
time of that certification or, in the case of a county land	2934
reutilization corporation, has remained so from the date of	2935
organization if less than two years.	2936

(2) As of the time the county auditor makes the certification	2937
under section 5721.011 of the Revised Code, the organization has	2938
received from the county, municipal corporation, or township in	2939
which abandoned land is located official authority or agreement by	2940
a duly authorized officer of that county, municipal corporation,	2941
or township to accept the owner's fee simple interest in the	2942
abandoned land and to the abandoned land being foreclosed, and	2943
that official authority or agreement had been filed withdelivered	2944
to the county treasurer or county board of revision in a form	2945
that will reasonably confirm the county's, municipal	2946
corporation's, or township's assent to transfer the land to that	2947
community development organization under section 323.74 of the	2948
Revised Code. No official authority or agreement by a duly	2949
authorized officer of a county, municipal corporation, or	2950
township must be received if a county land reutilization	2951
corporation is authorized to receive tax-foreclosed property	2952
under its articles of incorporation, regulations, or Chapter	2953
1724. of the Revised Code.	2954

(I) "Certificate holder" has the same meaning as in section	2955
5721.30 of the Revised Code.	2956

(J) "Abandoned land list" means the list of abandoned lands	2957
compiled under division (A) of section 323.67 of the Revised Code.	2958

(K) "Alternative redemption period," in any action to	2959
foreclose the state's lien for unpaid delinquent taxes,	2960
assessments, charges, penalties, interest, and costs on a parcel	2961
of real property pursuant to section 323.25, sections 323.65 to	2962
323.79, or section 5721.18 of the Revised Code, means forty-five	2963
days after an adjudication of foreclosure of the parcel is	2964
journalized by a court or county board of revision having	2965
jurisdiction over the foreclosure proceedings. Upon the	2966
expiration of the alternative redemption period, the right and	2967
equity of redemption of any owner or party shall terminate	2968
without further order of the court or board of revision. As used	2969
in any section of the Revised Code and for any proceeding under	2970
this chapter or section 5721.18 of the Revised Code, for purposes	2971
of determining the alternative redemption period, the period	2972
commences on the day immediately following the adjudication of	2973
foreclosure and ends on and includes the forty-fifth day	2974
thereafter.	2975

(L) "County land reutilization corporation" means a	2976
corporation organized under Chapter 1724. of the Revised Code.	2977

Sec. 323.66. (A) In lieu of utilizing the judicial	2978
foreclosure proceedings and other procedures and remedies	2979
available under sections 323.25 to 323.28 or under Chapter 5721.,	2980
5722., or 5723. of the Revised Code, a county board of revision	2981
created under section 5715.01 of the Revised Code, upon the	2982
board's initiative, expressed by resolution, may foreclose the	2983
state's lien for real estate taxes upon abandoned land in the	2984
county and, upon the complaint of a certificate holder or county	2985
land reutilization corporation, foreclose the lien of the state	2986
or the certificate holder held under sections 5721.30 to 5721.43	2987
of the Revised Code. The board shall disposeorder disposition of	2988
the abandoned land by public auction or by other conveyance in	2989
the manner prescribed by sections 323.65 to 323.78323.79 of the	2990
Revised Code. If the certificate holder is a county land	2991
reutilization corporation, any lands to which the certificates	2992
apply are deemed to be abandoned lands regardless of occupancy,	2993
thereby vesting jurisdiction in the board of revision to foreclose	2994
upon such certificate holder's lien under sections 323.65 to	2995
323.79 of the Revised Code.	2996

(B)(1) A county board of revision may adopt rules as are	2997
necessary to administer cases subject to its jurisdiction under	2998
Chapter 5715. or adjudicated under sections 323.65 to 323.78	2999
323.79 of the Revised Code, as long as the rules are consistent	3000
with rules adopted by the tax commissioner under Chapter 5715. of	3001
the Revised Code. Rules adopted by a board shall be limited to	3002
rules relating to hearing procedure, the scheduling and location	3003
of proceedings, case management, and practice forms.	3004

(2) A county board of revision, upon any adjudication of	3005
foreclosure under sections 323.65 to 323.78323.79 of the Revised	3006
Code, may prepare final orders of sale and deeds. For such	3007
purposes, the board may create its own order of sale and deed	3008
forms. The sheriff or clerk of court shall execute and deliver	3009
any forms prepared under this division in the manner prescribed	3010
in sections 323.65 to 323.78323.79 of the Revised Code.	3011

(C) In addition to all other duties and functions provided by	3012
law, under sections 323.65 to 323.78323.79 of the Revised Code	3013
the clerk of court, in the same manner as in civil actions, shall	3014
provide summons and notice of hearings, maintain an official case	3015
file, docket all proceedings, and tax as costs all necessary	3016
actions in connection therewith in furtherance of the foreclosure	3017
of abandoned land under those sections. The county board of	3018
revision shall file with the clerk of court all resolutions	3019
orders and adjudications of the board, and the clerk shall	3020
docket, as needed, and journalize all resolutionsorders and	3021
adjudications so filed by the board. The clerk may utilize the	3022
court's existing journal or maintain a separate journal for	3023
purposes of sections 323.65 to 323.78323.79 of the Revised Code.	3024
The resolutionsOther than notices of hearings, the orders and	3025
adjudications of the board shall not become effective until	3026
journalized by the clerk. Staff of the board of revision may	3027
schedule and execute, and file with the clerk of courts, notices	3028
of hearings.	3029

(D) For the purpose of efficiently and promptly implementing	3030
sections 323.65 to 323.78323.79 of the Revised Code, the	3031
prosecuting attorney of the county, the county treasurer, the	3032
clerk of court of the county, the county auditor, and the sheriff	3033
of the county may promulgate rules, not inconsistent with	3034
sections 323.65 to 323.78323.79 of the Revised Code, regarding	3035
practice forms, forms of notice for hearings and notice to	3036
parties, forms of orders and adjudications, fees, publication, and	3037
other procedures customarily within their official purview and	3038
respective duties.	3039

Sec. 323.67.  (A) The county treasurer, county auditor, a	3040
county land reutilization corporation, or a certificate holder,	3041
from the list compiled under division (C) of this section or the	3042
delinquent tax list or delinquent vacant land tax list compiled	3043
under section 5721.03 of the Revised Code, may identify and	3044
compile a list of the parcels in the county that the treasurer,	3045
auditor, corporation, or certificate holder determines to be	3046
abandoned lands suitable for disposition under sections 323.65 to	3047
323.78323.79 of the Revised Code. Those parcels may be	3048
identified in an affidavit directed to the county treasurer and	3049
executed by a duly authorized officer of the municipal	3050
corporation or township in which the parcel is locatedThe list	3051
may contain one or more parcels and may be transmitted to the	3052
board of revision in such a form and manner that allows the	3053
board to reasonably discern that the parcels constitute	3054
abandoned lands.	3055

(B)(1) If a county treasurer compiles aFrom the list of	3056
parcels compiled under division (A) of this section that the	3057
treasurer determines to be abandoned lands suitable for	3058
disposition under sections 323.65 to 323.78 of the Revised Code,	3059
the county treasurer may declare by resolution thator	3060
prosecuting attorney, for purposes of collecting the delinquent	3061
taxes, interest, penalties, and charges levied on the abandoned	3062
lands on the list are uncollected, that the restoration of the	3063
abandoned landsthose parcels and expeditiously restoring them to	3064
the tax list is of sufficient public interest to justify the	3065
expeditious foreclosure of the state's lien for the delinquent	3066
taxes, and that the abandoned lands, for those reasons, shall be	3067
offered for sale by public auction or otherwise conveyed pursuant	3068
to, may proceed to foreclose the lien for those impositions in the	3069
manner prescribed by sections 323.65 to 323.78323.79 of the	3070
Revised Code. The treasurer shall certify a copy of the	3071
resolution to the prosecuting attorney of the county served by	3072
the treasurer.	3073

(2) If a certificate holder or county land reutilization	3074
corporation compiles a list of parcels under division (A) of this	3075
section that the certificate holder determines to be abandoned	3076
lands suitable for disposition under sections 323.65 to 323.78	3077
323.79 of the Revised Code, the certificate holder or corporation	3078
may proceed under sections 323.68 and 323.69 of the Revised Code.	3079

(C) For purposes of sections 323.65 to 323.78323.79 of the	3080
Revised Code, the county auditor or county treasurer may compile	3081
or certify an abandoned landa list of abandoned lands in any	3082
manner and at such times as will give effect to the expedited	3083
foreclosure of abandoned land.	3084

Sec. 323.68. (A)(1) If a county treasurer adopts a resolution	3085
under division (B) of section 323.67 of the Revised Code and	3086
certifies a copy of the resolution to the prosecuting attorneyFor	3087
each parcel subject to foreclosure under sections 323.65 to 323.79	3088
of the Revised Code, the prosecuting attorney shall cause a title	3089
search to be conducted for the purpose of identifying any	3090
lienholders or other persons having a legal or equitable	3091
ownership interest or other security interest of record in such	3092
abandoned land appearing on the list compiled under division (A)	3093
of that section.	3094

(2) If a certificate holder or a county land reutilization	3095
corporation compiles a list of the parcels that the certificate	3096
holder or corporation determines to be abandoned land under	3097
division (A) of section 323.67 of the Revised Code, the	3098
certificate holder or corporation shall cause a title search to	3099
be conducted for the purpose of identifying any lienholders or	3100
other persons having a legal or equitable ownership interest or	3101
other security interest of record in the abandoned land appearing	3102
on the list.	3103

(B) Notwithstanding section 5301.252 of the Revised Code, an	3104
affidavit of a type described in that section shall not be	3105
considered a lien or encumbrance on the abandoned land, and the	3106
recording of an affidavit of a type described in that section	3107
shall not serve in any way to impede the bona fide purchaser	3108
status of the purchaser of any abandoned land sold at public	3109
auction under sections 323.65 to 323.78323.79 of the Revised Code	3110
or of any other recipient of abandoned land transferred under	3111
those sections. However, any affiant who records an affidavit	3112
pursuant to section 5301.252 of the Revised Code shall be given	3113
notice and summons under sections 323.69 to 323.78323.79 of the	3114
Revised Code in the same manner as any lienholder.	3115

Sec. 323.69. (A) Upon the completion of the title search	3116
required by section 323.68 of the Revised Code, the prosecuting	3117
attorney, representing the county treasurer, the county land	3118
reutilization corporation, or the certificate holder may file with	3119
the clerk of court a complaint for the foreclosure of each parcel	3120
of abandoned land appearing on the abandoned land list compiled	3121
under division (A) of section 323.67 of the Revised Code, and for	3122
the equity of redemption on each parcel. The complaint shall name	3123
all parties having any interest of record in the abandoned land	3124
that was discovered in the title search.	3125

(B)(1) In accordance with Civil Rule 4, the clerk of court	3126
promptly shall serve notice of the summons and the complaint filed	3127
under division (A) of this section to the last known address of	3128
the record owner of the abandoned land and to the last known	3129
address of each lienholder or other person having a legal or	3130
equitable ownership interest or security interest of record	3131
identified by the title search. The notice shall inform the	3132
addressee that delinquent taxes stand charged against the	3133
abandoned land; that the land will be sold at public auction or	3134
otherwise disposed of if not redeemed by the owner or other	3135
addressee; that the sale or transfer will occur at a date, time,	3136
and place, and in the manner prescribed in sections 323.65 to	3137
323.78323.79 of the Revised Code; that the owner or other	3138
addressee may redeem the land by paying the total of the	3139
impositions against the land within thirty days after the date on	3140
which service of process is perfected in accordance with Civil	3141
Rule 4, or may file within thirty days after that date a petition	3142
with the county board of revision requesting a hearing on the	3143
foreclosureat any time before confirmation of sale or transfer of	3144
the parcel as prescribed in sections 323.65 to 323.79 of the	3145
Revised Code or before the expiration of the alternative	3146
redemption period, as may be applicable to the proceeding; that	3147
the case is being prosecuted by the prosecuting attorney of the	3148
county in the name of the county treasurer for the county in	3149
which the abandoned land is located or by a certificate holder,	3150
whichever is applicable; of the name, address, and telephone	3151
number of the county board of revision before which the action is	3152
pending; of the board case number for the action, which shall be	3153
maintained in the official file and docket of the clerk of court;	3154
and that all subsequent pleadings, petitions, and papers	3155
associated with the case and filed by any interested party must be	3156
filed with the clerk of court and will become part of the case	3157
file for the board of revision.	3158

(2) The notice required by division (B)(1) of this section	3159
also shall inform the addressee that the addresseeany owner of	3160
record may, at any time on or before the twentieth day after	3161
service of process is perfected, file a petitionpleading with	3162
the county board of revisionclerk of court requesting that the	3163
board dismiss the complaint and order that the abandoned land	3164
identified in the notice be removed from the abandoned land list	3165
compiled under division (A) of section 323.67 of the Revised	3166
Code. The notice shall further inform the addressee that, upon	3167
filing such a petitionpleading to remove the abandoned land	3168
from that list, the abandoned land will be removed from the list	3169
and cannot thereafter be disposed of under sections 323.65 to	3170
323.78323.79 of the Revised Code, until the record owner of the	3171
abandoned land who is provided notice under division (B)(1) of	3172
this section sells or otherwise conveys the owner's ownership	3173
interest, and that any future attempts to collect delinquent	3174
taxes, interest, penalties, and charges owed with respect to that	3175
land and appearing on the delinquent tax list or delinquent	3176
vacant land tax list, whichever the case may be, will be	3177
conducted in accordance with the judicial foreclosure proceedings	3178
and other remedies and procedures prescribed under sections	3179
323.25 to 323.28 or under Chapters 5721., 5722., and 5723. of the	3180
Revised Code until the record owner sells or otherwise conveys	3181
the owner's ownership interest.	3182

(C) Subsequent pleadings, petitionsmotions, or papers	3183
associated with the case and filed with the clerk of court shall	3184
be served upon all parties of record in accordance with Civil	3185
Rules 4 and 5, except that service by publication in any case	3186
requiring such service shall require that any such publication	3187
shall be advertised in the manner, and for the time periods and	3188
frequency, prescribed in section 5721.18 of the Revised Code. A	3189
party that fails to appear after being served with notice of a	3190
final or interim hearing, by publication or otherwise, shall be	3191
deemed to be in default, and no further service as to any	3192
subsequent proceedings is required on such a party. Any	3193
inadvertent noncompliance with those rules does not serve to	3194
defeat or terminate the case, or subject the case to dismissal,	3195
as long as actual notice or service of filed papers is shown by	3196
a preponderance of the evidence or is acknowledged by the party	3197
charged with notice or service, including by having made an	3198
appearance or filing in relation to the case. The county board of	3199
revision may conduct evidentiary hearings on the sufficiency of	3200
process, service of process, or sufficiency of service of papers	3201
in any proceeding arising from a complaint filed under this	3202
section. Other than the notice and service provisions contained	3203
in Civil Rules 4 and 5, the Rules of Civil Procedure shall not	3204
be applicable to the proceedings of the board. The board of	3205
revision may utilize procedures contained in the Rules of Civil	3206
Procedure to the extent that such use facilitates the needs of	3207
the proceedings, such as vacating orders, correcting clerical	3208
mistakes, and providing notice to parties. To the extent not	3209
otherwise provided in sections 323.65 to 323.79 of the Revised	3210
Code, the board may apply the procedures prescribed by sections	3211
323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the	3212
Revised Code. Board practice shall be in accordance with the	3213
practice and rules, if any, of the board that are promulgated by	3214
the board under section 323.66 of the Revised Code and are not	3215
inconsistent with sections 323.65 to 323.78323.79 of the	3216
Revised Code.	3217

(D) At any time after a foreclosure action is filed under	3218
this section, the county board of revision may, upon its own	3219
motion, dismiss the case without prejudice if it determines that,	3220
given the complexity of the case or other circumstances, a court	3221
would be a more appropriate forum for the action.	3222

Sec. 323.70. (A) Subject to this section and to sections	3223
323.71 and 323.72 of the Revised Code, a county board of revision	3224
shall conduct a final hearing on the merits of a complaint filed	3225
under section 323.69 of the Revised Code, including the validity	3226
or amount of any impositions alleged in the complaint, not sooner	3227
than thirty days nor later than one hundred eighty days after the	3228
service of notice of summons and complaint has been perfected in	3229
accordance with Civil Rule 4. If, after a hearing, the board	3230
finds that the validity or amount of all or a portion of the	3231
impositions is not supported by a preponderance of the evidence,	3232
the board may order the county auditor to remove from the tax list	3233
and duplicate amounts the board finds invalid or not supported by	3234
a preponderance of the evidence. The auditor shall remove all such	3235
amounts from the tax list and duplicate as ordered by the board of	3236
revision, including any impositions asserted under sections 715.26	3237
and 715.261 of the Revised Code.	3238

(B) If, on or before the twentieth day after service of	3239
process is perfected under division (B) of section 323.69 of the	3240
Revised Code, thea record owner, or a lienholder or other person	3241
having a legal or equitable ownership interest or security	3242
interest of record in abandoned land,the United States government	3243
files with the clerk of court a petition withmotion requesting	3244
that the county board of revision requesting that the board order	3245
that the complaint to be dismissed and that the abandoned land be	3246
removed from the abandoned land list compiled under division (A)	3247
of section 323.67 of the Revised Code, the board shall, without	3248
conducting a hearing on the matter, immediatelypromptly dismiss	3249
the complaint for foreclosure of that land and order that the	3250
land to be removed from the list. Thereafter, until the record	3251
owner sells or otherwise conveys the owner's ownership interest,	3252
any attempts to collect delinquent taxes, interest, penalties,	3253
and charges owed with respect to that land and appearing on the	3254
delinquent tax list or delinquent vacant land tax list, whichever	3255
the case may be, shall be conducted in accordance with the	3256
judicial foreclosure proceedings and other remedies and	3257
procedures prescribed under sections 323.25 to 323.28 or under	3258
Chapters 5721., 5722., and 5723. of the Revised Code.	3259

Sec. 323.71. (A)(1) If the county board of revision, upon its	3260
own motion or pursuant to a hearing under division (A)(2) of this	3261
section, determines that the impositions against a parcel of	3262
abandoned land that is the subject of a complaint filed under	3263
section 323.69 of the Revised Code exceed the fair market value of	3264
that parcel as currently shown by the latest valuation by the	3265
auditor of the county in which the land is located, then the	3266
prosecuting attorney or the certificate holder, whichever is	3267
applicable, may notify the county board of revision in writing by	3268
filing a notice with the clerk of court that, in the prosecuting	3269
attorney's or certificate holder's opinion, based on the	3270
auditor's then-current valuation of the parcel of abandoned land,	3271
the impositions against that parcel exceed the fair market value	3272
of that parcel. The prosecuting attorney or certificate holder	3273
shall file this notice not later than fourteen days before the	3274
final hearing is conducted pursuant to section 323.70 of the	3275
Revised Code. After the clerk's receipt of the notice, the board	3276
shall schedule a hearing on the question of the valuation of the	3277
abandoned land, as prescribed in this section. The board shall	3278
give notice of the hearing in accordance with section 323.69 of	3279
the Revised Code. In addition to determining the valuation of the	3280
abandoned land at the hearing, the board also may adjudicate the	3281
ultimate disposition of the case pursuant to section 323.72 of the	3282
Revised Code, if the notice of the hearing specifies that the	3283
hearing may adjudicate that ultimate dispositionboard may proceed	3284
to hear and adjudicate the case as provided under sections 323.70	3285
and 323.72 of the Revised Code. Upon entry of an order of	3286
foreclosure, the parcel may be disposed of as prescribed by	3287
division (G) of section 323.73 of the Revised Code.	3288

If the board of revision, upon its own motion or pursuant to	3289
a hearing under division (A)(2) of this section, determines that	3290
the impositions against a parcel do not exceed the fair market	3291
value of the parcel as shown by the county auditor's then-current	3292
valuation of the parcel, the parcel shall not be disposed of as	3293
prescribed by division (G) of section 323.73 of the Revised Code,	3294
but may be disposed of as otherwise provided in section 323.73,	3295
323.74, 323.75, 323.77, or 323.78 of the Revised Code.	3296

(2) ABy a motion filed not later than seven days before a	3297
final hearing on a complaint is held under section 323.70 of the	3298
Revised Code, an owner or lienholder may file with the county	3299
board of revision a good faith appraisal of the parcel of	3300
abandoned land from a licensed professional appraiser and request	3301
a hearing under division (A)(1) of this section. If the	3302
lienholder shows by a preponderance of the evidence thatto	3303
determine whether the impositions against the parcel of abandoned	3304
land exceed or do not exceed the fair market value of that parcel	3305
as determinedshown by the auditor's then-current valuation of	3306
that parcel, then the board may dismiss the complaint and may	3307
remove that abandoned land from the list compiled under division	3308
(A) of section 323.67 of the Revised Code.	3309

(3) The county. If the motion is timely filed, the board of	3310
revision shall conduct a valuation hearing as provided in this	3311
section and shall make a factual finding as to whether the	3312
impositions against the parcel of abandoned land exceed or do not	3313
exceed the fair market value of that parcel as determinedshown	3314
by the auditor's then-current valuation of that parcel. An owner	3315
or lienholder must show by a preponderance of the evidence that	3316
the impositions against the parcel do not exceed the auditor's	3317
then-current valuation of the parcel in order to preclude the	3318
application of division (G) of section 323.73 of the Revised Code.	3319
If the board finds that the impositions do not exceed the fair	3320
market value of that parcel as determined by the auditor's	3321
then-current valuation of that parcel, then the board shall	3322
determine whether the restoration of the abandoned land to the	3323
tax duplicate remains of sufficient public interest to justify	3324
adjudicating the case under sections 323.65 to 323.78 of the	3325
Revised Code. In making its determination under this division,	3326
the board may consider any of the following:	3327

(a) The period of time in which the parcel has been tax	3328
delinquent;	3329

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

3330

(c) The interest in the parcel by, or the input of, any	3331
affected municipal corporation, county, township, or community	3332
development organization;	3333

(d) The existence of any land reutilization program	3334
authorized under Chapter 5722. of the Revised Code;	3335

(e) Any other factors or testimony that the board determines	3336
will more expeditiously cause the abandoned land to be restored to	3337
the tax duplicate.	3338

(4) If the county board of revision determines at a hearing	3339
held under division (A) of this section that the impositions	3340
against the parcel do not exceed the fair market value of that	3341
parcel as determined by the auditor's then-current valuation of	3342
that parcel, the board may, but is not required to, order that the	3343
complaint be dismissed and that the parcel be removed from the	3344
list compiled under division (A) of section 323.67 of the Revised	3345
Code, provided that, if the lienholder requests a hearing under	3346
division (A)(2) of this section and either does not appear at the	3347
hearing or does not supply the board with a good faith appraisal	3348
within the time and in the manner prescribed in this section, the	3349
complaint shall not be dismissed and the parcel shall not be	3350
removed from the list.	3351

(5) If the county board of revision determines at the hearing	3352
held under division (A) of this section that the impositions	3353
against the parcel exceed the fair market value of that parcel as	3354
determined by the auditor's then-current valuation of that parcel,	3355
or that the restoration of the abandoned land to the tax duplicate	3356
remains of sufficient public interest to justify adjudicating the	3357
case under sections 323.65 to 323.78 of the Revised Code, the	3358
board shall not dismiss the complaint nor order that the parcel	3359
be removed from the list compiled under division (A) of section	3360
323.67 of the Revised Code and may proceed to hear and adjudicate	3361
the case pursuant to section 323.72 of the Revised Code.	3362

(B) Any parcel of abandoned land for which the complaint is	3363
not dismissed and that is not removed from the abandoned land list	3364
compiled under division (A) of section 323.67 of the Revised Code	3365
in accordance with division (A)(2) or (4) of this section, or	3366
pursuant to a dismissal petition filed under division (B) of	3367
section 323.70 of the Revised Code shall be disposed of as	3368
prescribed in sections 323.65 to 323.78323.79 of the Revised	3369
Code.	3370

(C) Notwithstanding sections 323.65 to 323.78323.79 of the	3371
Revised Code to the contrary, for purposes of determining in any	3372
proceeding under those sections whether the total of the	3373
impositions against the abandoned land exceed the fair market	3374
value of the abandoned land, it is prima-facie evidence and a	3375
rebuttable presumption that may be rebutted to the county board of	3376
revision that the auditor's then-current valuation of that	3377
abandoned land is the fair market value of the land, regardless of	3378
whether an independent appraisal has been performed.	3379

Sec. 323.72. (A) Within thirty days after service of process	3380
has been perfected pursuant to(1) At any time after a complaint	3381
is filed under section 323.69 of the Revised Code, in the answer	3382
to a complaint filed under that section:	3383

(1) Theand before a decree of foreclosure is entered, the	3384
record owner or another person having a legal or equitable	3385
ownership interest in the abandoned land may plead only that the	3386
impositions shown by the notice to be due and outstanding have	3387
been paid in full or are invalid or inapplicable in whole or in	3388
part, and may raise issues pertaining to service of process and	3389
the parcel's status as abandoned land;.	3390

(2) AAt any time before confirmation of sale or transfer of	3391
abandoned land or before the expiration of the alternative	3392
redemption period, a lienholder or another person having a	3393
security interest of record in the abandoned land may plead that	3394
the impositions shown by the notice to be due and outstanding	3395
have been paid in full or, subject to division (C) of this	3396
section, that in order to preserve the lienholder's or other	3397
person's security interest of record in the land, the complaint	3398
should be dismissed and the abandoned land should be removed	3399
from the abandoned land list compiled under division (A) of	3400
section 323.67 of the Revised Code and not disposed of as	3401
provided in sections 323.65 to 323.78323.79 of the Revised	3402
Code.	3403

(B) If the record owner or another person having a legal or	3404
equitable ownership interest in a parcel of abandoned land timely	3405
files an answera pleading with the county board of revision under	3406
division (A)(1) of this section, or if a lienholder or another	3407
person having a security interest of record in the abandoned land	3408
timely files an answera pleading with the board under division	3409
(A)(2) of this section that asserts that the impositions have been	3410
paid in full, the board shall schedule a hearing for a date not	3411
sooner than thirty days, and not later than ninety days, after the	3412
board receives the answerpleading. Upon scheduling the hearing,	3413
the board shall notify the person that filed the answerpleading	3414
and all interested parties, other than parties in default, of the	3415
date, time, and place of the hearing, and shall conduct the	3416
hearing. The only questions to be considered at the hearing are	3417
the amount and validity of all or a portion of the impositions,	3418
whether those impositions have in fact been paid in full, and,	3419
under division (A)(1) of this section, whether valid issues	3420
pertaining to service of process and the parcel's status as	3421
abandoned land have been raised. If the record owner,	3422
lienholder, or other person shows by a preponderance of the	3423
evidence that all impositions against the parcel have been paid,	3424
the board shall dismiss the complaint and remove the parcel of	3425
abandoned land from the abandoned land list compiled under	3426
division (A) of section 323.67 of the Revised Code, and that	3427
land shall not be offered for sale or otherwise conveyed under	3428
sections 323.65 to 323.78323.79 of the Revised Code. If the	3429
record owner, lienholder, or other person fails to appear, or	3430
appears and fails to show by a preponderance of the evidence	3431
that all impositions against the parcel have been paid, the	3432
board shall proceed in the manner prescribed in section 323.73	3433
of the Revised Code. A hearing under this division may be	3434
consolidated with any final hearing on the matter under section	3435
323.70 of the Revised Code.	3436

If the board determines that the impositions have been paid,	3437
then the board, on its own motion, may dismiss the case without a	3438
hearing.	3439

(C) If a lienholder or another person having a security	3440
interest of record in the abandoned land, other than the owner,	3441
timely files an answera pleading under division (A)(2) of this	3442
section and requestsrequesting that the complaint be dismissed	3443
and the parcel of land be removed from the abandoned land list	3444
compiled under division (A) of section 323.67 of the Revised Code	3445
and not disposed of as provided in sections 323.65 to 323.78	3446
323.79 of the Revised Code in order to preserve the lienholder's	3447
or other person's security interest, the county board of revision	3448
may approve the request if the board finds that the sale or other	3449
conveyance of the parcel of land under those sections would	3450
unreasonably jeopardize the lienholder's or other person's ability	3451
to enforce the security interest or to otherwise preserve the	3452
lienholder's or other person's security interest. The board may	3453
approve the request, by board order, without conductingconduct a	3454
hearing, but shall not disapprove the request unless and until a	3455
hearing is held on the request and the board makesmake a ruling	3456
based on the available and submitted evidence of the parties. If	3457
the board approves the request without a hearing, the board shall	3458
file the decision with the clerk of court, and the clerk shall	3459
send a notice of the decision to the lienholder or other person	3460
by ordinary mail. In order for a lienholder or other person	3461
having a security interest to show for purposes of this division	3462
that the parcel of abandoned land should be removed from the list	3463
in order "to preserve the lienholder's or other person's security	3464
interest," the lienholder or other person must make a minimum	3465
showing by a preponderance of the evidence pursuant to section	3466
323.71 of the Revised Code that the impositions against the parcel	3467
of abandoned land do not exceed the fair market value of the	3468
abandoned land as determined by the auditor's then-current	3469
valuation of that parcel, which valuation is presumed, subject to	3470
rebuttal, to be the fair market value of the land.	3471

(D) If an answera pleading as described in division (B) or	3472
(C) of this section is filed and the county board of revision	3473
approves a request made under those divisions, regardless of	3474
whether a hearing is conducted under division (C) of this section,	3475
the board shall send notice of its approval to the prosecuting	3476
attorney or the certificate holder that filed the complaint for	3477
foreclosure, and shall dismiss the complaint and remove the	3478
abandoned land from the list compiled under division (A) of	3479
section 323.67 of the Revised Code. Thereafter, the land shall	3480
not be disposed of by sale or otherwise conveyed pursuant to	3481
sections 323.65 to 323.78 of the Revised Code unless the record	3482
owner, lienholder, or other person who filed the answer first	3483
consents to proceedings under those sections by filing written	3484
notice with the board. If a record owner, lienholder, or other	3485
person so consents, the proceedings may recommence as provided in	3486
sections 323.65 to 323.78 of the Revised Code with the reentry of	3487
the land on the list and the conducting of a new title search.	3488

If the county board of revision does not, under division	3489
(A)(2) or (4) of section 323.71 of the Revised Code, dismiss the	3490
complaint and remove the abandoned land from the list compiled	3491
under division (A) of section 323.67 of the Revised Code or does	3492
not approve a request as described in division (B) or (C) of this	3493
section after conducting a hearing, the board shall proceed with	3494
the final hearing prescribed in section 323.70 of the Revised	3495
Code and file its decision on the complaint for foreclosure with	3496
the clerk of court. The clerk shall send written notice of the	3497
decision to the parties by ordinary mail or by certified mail,	3498
return receipt requested. If the board renders a decision	3499
ordering the foreclosure and forfeiture of the parcel of	3500
abandoned land, the parcel shall be disposed of under section	3501
323.73 of the Revised Code.	3502

Sec. 323.73.  (A) Except as provided in division (G) of this	3503
section or section 323.78 of the Revised Code, a parcel of	3504
abandoned land that is to be disposed of under this section shall	3505
be disposed of at a public auction scheduled and conducted as	3506
described in this section. At least twenty-one days prior to the	3507
date of the public auction, the clerk of court or sheriff of the	3508
county shall advertise the public auction in a newspaper of	3509
general circulation in the county in which the land is located.	3510
The advertisement shall include the street address, if available,	3511
of the abandoned land to be sold at the public auction, the date,	3512
time, and place of the auction, the permanent parcel number of the	3513
land if a permanent parcel number system is in effect in the	3514
county as provided in section 319.28 of the Revised Code or, if a	3515
permanent parcel number system is not in effect, any other means	3516
of identifying the parcel, and a notice stating that the	3517
abandoned land is to be sold subject to the terms of sections	3518
323.65 to 323.78323.79 of the Revised Code.	3519

(B) The sheriff of the county or a designee of the sheriff	3520
shall conduct the public auction at which the abandoned land will	3521
be offered for sale. To qualify as a bidder, a person shall file	3522
with the sheriff on a form provided by the sheriff a written	3523
acknowledgment that the abandoned land being offered for sale is	3524
to be conveyed in fee simple to the successful bidder. At the	3525
auction, the sheriff of the county or a designee of the sheriff	3526
shall begin the bidding at an amount equal to the total of the	3527
impositions against the abandoned land, plus the costs apportioned	3528
to the land under section 323.75 of the Revised Code. The	3529
abandoned land shall be sold to the highest bidder. The county	3530
sheriff or designee may reject any and all bids not meeting the	3531
minimum bid requirements specified in this division.	3532

(C) Except as otherwise permitted under section 323.74 of the	3533
Revised Code, the successful bidder at a public auction conducted	3534
under this section shall pay the sheriff of the county or a	3535
designee of the sheriff a deposit of at least ten per cent of the	3536
purchase price in cash, or by bank draft or official bank check,	3537
at the time of the public auction, and shall pay the balance of	3538
the purchase price to the county treasurer within thirty days	3539
after the day on which the auction was held. Notwithstanding	3540
section 321.261 of the Revised Code, with respect to abandoned	3541
land foreclosedany proceedings initiated pursuant to sections	3542
323.65 to 323.78323.79 of the Revised Code, from the total	3543
proceeds arising from the sale, transfer, or redemption of that	3544
abandoned land, the greater of twenty per cent of such proceeds,	3545
or the amount necessary under division (B) of section 323.75 of	3546
the Revised Code to reimburse the delinquent tax and assessment	3547
collection fund for the costs paid from the fund with respect to	3548
the abandoned land sold at the public auction, shall be deposited	3549
to the credit of thatthe delinquent tax and assessment collection	3550
fund to reimburse the fund for costs paid from the fund for the	3551
transfer, redemption, or sale of abandoned land at public auction.	3552
Not more than one-half of the twenty per cent may be used by the	3553
treasurer for community development, nuisance abatement,	3554
foreclosure prevention, demolition, and related services or	3555
distributed by the treasurer to a land reutilization corporation.	3556
The balance of the proceeds, if any, shall be distributed to the	3557
appropriate political subdivisions and other taxing units in	3558
proportion to their respective claims for taxes, assessments,	3559
interest, and penalties on the land. Upon the sale of foreclosed	3560
lands, the clerk of court shall hold any surplus proceeds in	3561
excess of the impositions until the clerk receives an order of	3562
priority and amount of distribution of the surplus that are	3563
adjudicated by a court of competent jurisdiction or receives a	3564
certified copy of an agreement between the parties entitled to a	3565
share of the surplus providing for the priority and distribution	3566
of the surplus. Any party to the action claiming a right to	3567
distribution of surplus shall have a separate cause of action in	3568
the county or municipal court of the jurisdiction in which the	3569
land reposes, provided the board confirms the transfer or	3570
regularity of the sale. Any dispute over the distribution of the	3571
surplus shall not affect or revive the equity of redemption after	3572
the board confirms the transfer or sale.	3573

(D) Upon the sale or transfer of abandoned land pursuant to	3574
this section, the owner's fee simple interest in the land shall	3575
be conveyed to the purchaser. A conveyance under this division is	3576
free and clear of any liens and encumbrances of the parties named	3577
in the complaint for foreclosure attaching before the sale or	3578
transfer, and free and clear of any liens for taxes, except for	3579
federal tax liens and covenants and easements of record attaching	3580
before the sale.	3581

(E) The county board of revision shall reject the sale of	3582
abandoned land to any person if it is shown by a preponderance of	3583
the evidence that the person is delinquent in the payment of taxes	3584
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739.,	3585
5741., or 5743. of the Revised Code or any real property taxing	3586
provision of the Revised Code. The board also shall reject the	3587
sale of abandoned land to any person if it is shown by a	3588
preponderance of the evidence that the person is delinquent in the	3589
payment of property taxes on any parcel in the county, or to a	3590
member of any of the following classes of parties connected to	3591
that person:	3592

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

3593

(2) Any other person with a power of attorney appointed by	3594
that person;	3595

(3) A sole proprietorship owned by that person or a member of	3596
that person's immediate family;	3597

(4) A partnership, trust, business trust, corporation,	3598
association, or other entity in which that person or a member of	3599
that person's immediate family owns or controls directly or	3600
indirectly any beneficial or legal interest.	3601

(F) If the purchase of abandoned land sold pursuant to this	3602
section or section 323.74 of the Revised Code is for less than the	3603
sum of the impositions against the abandoned land and the costs	3604
apportioned to the land under division (A) of section 323.75 of	3605
the Revised Code, then, upon the sale or transfer, all liens for	3606
taxes due at the time the deed of the property is conveyed to the	3607
purchaser following the sale or transfer, and liens subordinate	3608
to liens for taxes, shall be deemed satisfied and discharged.	3609

(G) If the county board of revision finds that the total of	3610
the impositions against the abandoned land are greater than the	3611
fair market value of the abandoned land as determined by the	3612
auditor's then-current valuation of that land, the board, at any	3613
final hearing under section 323.70 of the Revised Code, may order	3614
the property foreclosed and, without an appraisal or public	3615
auction, order the sheriff to execute a deed to the certificate	3616
holder or county land reutilization corporation that filed a	3617
complaint under section 323.69 of the Revised Code, or to a	3618
community development organization, school district, municipal	3619
corporation, county, or township, whichever is applicable, as	3620
provided in section 323.74 of the Revised Code, except that no	3621
deed shall be transferred to a county land reutilization	3622
corporation after two years following the filing of its articles	3623
of incorporation by the secretary of state. Upon a transfer under	3624
this division, all liens for taxes due at the time the deed of	3625
the property is transferred to the certificate holder, community	3626
development organization, school district, municipal	3627
corporation, county, or township following the conveyance, and	3628
liens subordinate to liens for taxes, shall be deemed satisfied	3629
and discharged.	3630

Sec. 323.74.  (A) If a public auction is held for abandoned	3631
land pursuant to section 323.73 of the Revised Code, but the land	3632
is not sold at the public auction, the county board of revision	3633
may order the disposition of the abandoned land in accordance with	3634
division (B) or (C) of this section.	3635

(B) The abandoned land offered for sale at a public auction	3636
as described in section 323.73 of the Revised Code, but not sold	3637
at the auction, may be offered, at the discretion of the county	3638
board of revision, at a subsequent public auction occurring within	3639
sixty days after the public auction at which it first was offered	3640
for sale in any usual and customary manner by the sheriff as	3641
otherwise provided by law. The subsequent public auction shallmay	3642
be held in the same manner as the public auction was held under	3643
section 323.73 of the Revised Code, but the minimum bid at an	3644
auction held under this division shall be the lesser of fifty per	3645
cent of fair market value of the abandoned land as currently shown	3646
by the county auditor's latest valuation, or the sum of the	3647
impositions against the abandoned land plus the costs apportioned	3648
to the land under section 323.75 of the Revised Code. Notice of	3649
any subsequent sale pursuant to this section may be given in the	3650
original notice of sale listing the time, date, and place of the	3651
subsequent sale.	3652

(C) Upon certification from the sheriff that abandoned land	3653
was offered for sale at a public auction as described in section	3654
323.73 of the Revised Code but was not purchased, a community	3655
development organization or any school district, municipal	3656
corporation, county, or township in which the land is located may	3657
file a petition with the county board of revision for transfer of	3658
therequest that title to the land be transferred to the community	3659
development organization, school district, municipal corporation,	3660
county, or township at the time described in this division. The	3661
board must receive the petitionrequest shall be delivered to the	3662
board of revision at any time from the date the complaint for	3663
foreclosure is filed under section 323.69 of the Revised Code, but	3664
not later than sixty days after the date on which the land was	3665
first offered for sale. A county land reutilization corporation	3666
may not submit such a request, and the board of revision shall not	3667
accept such a request submitted, after two years following the	3668
filing of the corporation's articles of incorporation by the	3669
secretary of state. The petitionrequest shall include a	3670
representation that the petitioner will commenceorganization,	3671
district, or political subdivision, not later than thirty days	3672
after receiving legal title to the abandoned land, will begin	3673
basic exterior improvements that will protect the land from	3674
further unreasonable deterioration. The improvements shall	3675
include, but are not limited to, the removal of trash and refuse	3676
from the exterior of the premises and the securing of open,	3677
vacant, or vandalized areas on the exterior of the premises. The	3678
representation shall be deemed to have been given if the notice is	3679
supplied by an electing subdivision as defined in section 5722.01	3680
of the Revised Code.	3681

(D) The county board of revision, by resolution, may certify	3682
to the sheriff that it has entered anupon any adjudication of	3683
foreclosure and forfeiture against the abandoned land and, may	3684
order the sheriff to dispose of the abandoned land as prescribed	3685
in this divisionsections 323.65 to 323.79 of the Revised Code,	3686
except that no interest in such abandoned lands shall be	3687
transferred to a county land reutilization corporation after two	3688
years following the filing of its articles of incorporation by the	3689
secretary of state. The order by the board shall include	3690
instructions to the sheriff to transfer the land to the specified	3691
community development organization, school district, municipal	3692
corporation, county, or township after payment of the costs of	3693
disposing of the abandoned land pursuant to section 323.75 of the	3694
Revised Code or, if any negotiated price has been agreed to	3695
between the county treasurer and the community development	3696
organization, school district, municipal corporation, county, or	3697
township, after payment of that negotiated price as certified by	3698
the board to the sheriff.	3699

(E) Upon receipt of a certification and payment under this	3700
section, the sheriff shall convey by sheriff's deed the owner's	3701
fee simple interest in, and to, the abandoned land. If the	3702
abandoned land is transferred pursuant to division (D) of this	3703
section and the county treasurer reasonably determines that the	3704
transfer will result in the property being occupied, the county	3705
treasurer may waive, but is not required to waive, some or all of	3706
the impositions against the abandoned land or costs apportioned to	3707
the land under section 323.75 of the Revised Code if the county	3708
treasurer determines, in the treasurer's reasonable discretion,	3709
that the transfer of the abandoned property will result in the	3710
property being occupied.	3711

(F) Upon a transfer under this section, all liens for taxes	3712
due at the time the deed of the property is conveyed to a	3713
purchaser or transferred to a community development organization,	3714
school district, municipal corporation, county, or township, and	3715
liens subordinate to liens for taxes, shall be deemed satisfied	3716
and discharged.	3717

(G) Any parcel that has been advertised and offered for sale	3718
pursuant to foreclosure proceedings and has not sold for want of	3719
bidders or been otherwise transferred under sections 323.65 to	3720
323.79 of the Revised Code shall be forfeited or otherwise	3721
disposed of in the same manner as lands under section 323.25 or	3722
5721.18 or Chapter 5723. of the Revised Code.	3723

Sec. 323.75.  (A) The county treasurer or county prosecuting	3724
attorney shall apportion the costs of the proceedings with	3725
respect to abandoned lands offered for sale at a public auction	3726
held pursuant to section 323.73 or 323.74 of the Revised Code	3727
among those lands eitheraccording to actual identified costs,	3728
equally, or in proportion to the fair market values of the lands.	3729
The costs of the proceedings include the costs of conducting the	3730
title search, notifying record owners or other persons required	3731
to be notified of the pending sale, advertising the sale, and any	3732
other costs incurred by the county board of revision, county	3733
treasurer, county auditor, clerk of court, prosecuting attorney,	3734
or county sheriff in performing their duties under sections	3735
323.65 to 323.78323.79 of the Revised Code.	3736

(B) All costs assessed in connection with proceedings under	3737
sections 323.65 to 323.78323.79 of the Revised Code may be paid	3738
asafter they are incurred, as follows:	3739

(1) If the abandoned land in question is purchased at public	3740
auction, from the purchaser of the abandoned land;	3741

(2) In the case of abandoned land transferred to a community	3742
development organization, school district, municipal corporation,	3743
county, or township pursuant to division (D) ofunder section	3744
323.74 of the Revised Code, from either of the following:	3745

(a) FromAt the discretion of the county treasurer, in whole	3746
or in part from the delinquent tax and assessment collection fund	3747
created under section 321.261 of the Revised Code, in which case	3748
the amount shall be a prior charge to the fund before its equal	3749
allocation between the county treasurer and prosecuting attorney;	3750

(b) In the reasonable discretion of the county treasurer,	3751
fromFrom the community development organization, school district,	3752
municipal corporation, county, or township, whichever is	3753
applicable, by mutual agreement between the organization,	3754
municipal corporation, county, or township and the treasurer.	3755

(3) If the abandoned land in question is transferred to a	3756
certificate holder, from the certificate holder.	3757

(C) If a parcel of abandoned land is sold or otherwise	3758
transferred pursuant to sections 323.65 to 323.78323.79 of the	3759
Revised Code, the officer who conducted the sale or made the	3760
transfer, the prosecuting attorney, or the county treasurer may	3761
collect a recording fee from the purchaser or transferee of the	3762
parcel at the time of the sale or transfer and shall prepare the	3763
deed conveying title to the parcel or execute the deed prepared by	3764
the board for that purpose. That officer or the prosecuting	3765
attorney or treasurer is authorized to record on behalf of that	3766
purchaser or transferee the deed conveying title to the parcel,	3767
notwithstanding that the deed may not actually have been	3768
delivered to the purchaser or transferee prior to the recording	3769
of the deed. Receiving title to a parcel under sections 323.65 to	3770
323.79 of the Revised Code constitutes the transferee's consent	3771
to an officer, prosecuting attorney, or county treasurer to file	3772
the deed to the parcel for recording. Nothing in this division	3773
shall be construed to require an officer, prosecuting attorney,	3774
or treasurer to file a deed or to relieve a transferee's	3775
obligation to file a deed. Upon confirmation of that sale or	3776
transfer, the deed shall be deemed delivered to the purchaser or	3777
transferee of the parcel.	3778

Sec. 323.76.  Upon the sale of abandoned land at public	3779
auction pursuant to section 323.73 or 323.74 of the Revised Code,	3780
or upon the county board of revision's order to the sheriff to	3781
transfer abandoned land to a community development organization,	3782
school district, municipal corporation, county, or township	3783
pursuant to division (D) ofunder section 323.74 of the Revised	3784
Code, any common law or statutory right of redemption shall	3785
forever terminate upon the occurrence of whichever of the	3786
following is applicable:	3787

(A) In the case of a sale of the land at public auction, upon	3788
the order of confirmation of the sale by resolution of the county	3789
board of revision and the filing of a copy of the resolutionsuch	3790
order with the clerk of court, who shall enter it upon the	3791
journal of the court or a separate journal;	3792

(B) In the case of a transfer of the land to a community	3793
development organization, school district, municipal corporation,	3794
county, or township pursuant to division (D) ofunder section	3795
323.74 of the Revised Code, upon the filing with the clerk of	3796
court of a copy of the resolution ofan order to transfer the	3797
parcel based on the adjudication of foreclosure by the county	3798
board of revision certifying the entry of an adjudication of	3799
foreclosure and forfeiture of the land and of the order to	3800
ordering the sheriff to transfer the land in fee simple to the	3801
community development organization, school district, municipal	3802
corporation, county, or township pursuant to such adjudication,	3803
which the clerk shall enter upon the journal of the court or a	3804
separate journal;	3805

(C)(1) In the case of a transfer of the land to a certificate	3806
holder or county land reutilization corporation pursuant to	3807
division (G) of section 323.73 of the Revised Code, upon the	3808
filing with the clerk of court of a copy of the county board of	3809
revision's order to the sheriff to execute a deed to the	3810
certificate holder or corporation based on the adjudication of	3811
foreclosure, which the clerk shall enter upon the journal of the	3812
court or a separate journal;	3813

(2) In the case of an adjudication of foreclosure in which a	3814
court or board of revision has included in its adjudication decree	3815
that the alternative redemption period authorized in section	3816
323.78 of the Revised Code applies, then upon the expiration of	3817
such alternative redemption period.	3818

Sec. 323.77.  (A) As used in this section, "electing	3819
subdivision" has the same meaning as in section 5722.01 of the	3820
Revised Code.	3821

(B) At any time from the date the complaint for foreclosure	3822
is filed under section 323.69 of the Revised Code, but not later	3823
than sixty days after the date on which the land was first offered	3824
for sale, an electing subdivision or a county land reutilization	3825
corporation may give the county treasurer, prosecuting attorney,	3826
or board of revision notice in writing that it seeks to acquire	3827
any parcel of abandoned land, identified by parcel number, from	3828
the abandoned land list compiled by the county treasurer pursuant	3829
to division (A) of section 323.67 of the Revised Code. If any	3830
such parcel of abandoned land identified under this section is	3831
offered for sale pursuant to section 323.73 of the Revised Code,	3832
but is not sold for want of a minimum bid, the electing	3833
subdivision or a county land reutilization corporation that	3834
identified that parcel of abandoned land shall be deemed to have	3835
appeared at the sale and submitted the winning bid at the	3836
auction, and the parcel of abandoned land shall be sold to the	3837
electing subdivision or corporation for no consideration other	3838
than the costs prescribed in section 323.75 of the Revised Code	3839
or those costs to which the electing subdivision or corporation	3840
and the county treasurer mutually agree. No interest in such	3841
abandoned lands shall be transferred to a county land	3842
reutilization corporation under this section after two years	3843
following the filing of its articles of incorporation by the	3844
secretary of state. The conveyance shall be confirmed, and any	3845
common law or statutory right of redemption forever terminated,	3846
upon the filing with the clerk of court of a copy of the	3847
resolution ofthe order of confirmation based on the adjudication	3848
of foreclosure by the county board of revision certifying the	3849
entry of an adjudication of foreclosure and forfeiture of the	3850
land and the order to the sheriff to convey the land in fee	3851
simple to the electing subdivision, which the clerk shall enter	3852
upon the journal of the court or a separate journal.	3853

If a county land reutilization corporation and an electing	3854
subdivision both request to acquire the parcel, the electing	3855
subdivision shall have priority to acquire the parcel.	3856
Notwithstanding its prior notice to the county treasurer under	3857
this section that it seeks to acquire the parcel of abandoned	3858
land, if a county land reutilization corporation has also	3859
requested to acquire the parcel, the electing subdivision may	3860
withdraw the notice before confirmation of the conveyance, in	3861
which case the parcel shall be conveyed to the county land	3862
reutilization corporation.	3863

Sec. 323.78.  Notwithstanding anything in Chapters 323.,	3864
5721., and 5723. of the Revised Code, if the county treasurer in	3865
any petition for foreclosure elects to invoke the alternative	3866
redemption period, then upon any adjudication of foreclosure by	3867
any court or the board of revision in any proceeding under	3868
section 323.25, sections 323.65 to 323.79, or section 5721.18 of	3869
the Revised Code, the following apply:	3870

(A) Unless otherwise ordered by a motion of the court or	3871
board of revision, the petition shall assert, and any notice of	3872
final hearing shall include, that upon foreclosure of the parcel,	3873
the equity of redemption in any parcel by its owner shall be	3874
forever terminated after the expiration of the alternative	3875
redemption period, that the parcel thereafter may be sold at	3876
sheriff's sale either by itself or together with other parcels as	3877
permitted by law; or that the parcel may, by order of the court or	3878
board of revision, be transferred directly to a municipal	3879
corporation, township, county, school district, or county land	3880
reutilization corporation without appraisal and without a sale,	3881
free and clear of all impositions and any other liens on the	3882
property, which shall be deemed forever satisfied and discharged.	3883

(B) After the expiration of the alternative redemption period	3884
following an adjudication of foreclosure, by order of the court or	3885
board of revision, any equity of redemption is forever	3886
extinguished, and the parcel may be transferred individually or	3887
in lots with other tax-foreclosed properties to a municipal	3888
corporation, township, county, school district, or county land	3889
reutilization corporation without appraisal and without a sale,	3890
upon which all impositions and any other liens subordinate to	3891
liens for impositions due at the time the deed to the property is	3892
conveyed to a purchaser or transferred to a community development	3893
organization, county land reutilization corporation, municipal	3894
corporation, county, township, or school district, shall be deemed	3895
satisfied and discharged. Other than the order of the court or	3896
board of revision so ordering the transfer of the parcel, no	3897
further act of confirmation or other order shall be required for	3898
such a transfer, or for the extinguishment of any right of	3899
redemption. No such parcel shall be transferred to a county land	3900
reutilization corporation after two years following the filing of	3901
its articles of incorporation by the secretary of state.	3902

(C) Upon the expiration of the alternative redemption period	3903
in cases to which the alternative redemption period has been	3904
ordered, if no community development organization, county land	3905
reutilization corporation, municipal corporation, county,	3906
township, or school district has requested title to the parcel,	3907
the court or board of revision may order the property sold as	3908
otherwise provided in Chapters 323. and 5721. of the Revised	3909
Code, and, failing any bid at any such sale, the parcel shall be	3910
forfeited to the state and otherwise disposed of pursuant to	3911
Chapter 5723. of the Revised Code.	3912

Sec. 323.78.        Sec. 323.79.  Any party to any proceeding instituted	3913
pursuant to sections 323.65 to 323.78323.79 of the Revised Code	3914
who is aggrieved in any of the proceedings of the county board of	3915
revision under those sections may file an appeal in the court of	3916
common pleas pursuant to Chapters 2505. and 2506. of the Revised	3917
Code upon a final order of foreclosure and forfeiture by the	3918
board. A final order of foreclosure and forfeiture occurs upon	3919
confirmation of any sale or upon confirmation of any conveyance or	3920
transfer to a certificate holder, community development	3921
organization, county land reutilization corporation organized	3922
under Chapter 1724. of the Revised Code, municipal corporation,	3923
county, or township pursuant to sections 323.65 to 323.78323.79	3924
of the Revised Code. An appeal as provided in this section shall	3925
proceed as an appeal de novo and may include issues raised or	3926
adjudicated in the proceedings before the county board of	3927
revision, as well as other issues that are raised for the first	3928
time on appeal and that are pertinent to the abandoned land that	3929
is the subject of those proceedings.	3930

An appeal shall be filed not later than fourteen days after	3931
the date on which the order of confirmation of the sale or of the	3932
conveyance or transfer to a certificate holder, community	3933
development organization, county land reutilization corporation,	3934
municipal corporation, county, or township is filed with and	3935
journalized by the clerk of court. The court does not have	3936
jurisdiction to hear any appeal filed after the expiration of that	3937
fourteen-day period. If the fourteenth day after the date on which	3938
the confirmation is filed with the clerk of court falls upon a	3939
weekend or official holiday during which the court is closed, then	3940
the filing shall be made on the next day the court is open for	3941
business.	3942

Sec. 715.26.  Any municipal corporation may:

3943

(A) Regulate the erection of buildings or other structures	3944
and the sanitary condition thereof, the repair of, alteration in,	3945
and addition to buildings or other structures;	3946

(B) Provide for the inspection of buildings or other	3947
structures and for the removal and repair of insecure, unsafe, or	3948
structurally defective buildings or other structures under this	3949
section or section 715.261 of the Revised Code. At least thirty	3950
days prior to the removal or repair of any insecure, unsafe, or	3951
structurally defective building, the municipal corporation, or its	3952
agent pursuant to an agreement entered into under division (E) of	3953
section 715.261 of the Revised Code, shall give notice by	3954
certified mail of its intention with respect to such removal or	3955
repair to the holders of legal or equitable liens of record upon	3956
the real property on which such building is located and to owners	3957
of record of such property. The owners of record of such property	3958
or the holders of liens of record upon such property may enter	3959
into an agreement with the municipal corporation, or a county land	3960
reutilization corporation organized under Chapter 1724. of the	3961
Revised Code that is serving as the municipal corporation's agent,	3962
to perform the removal or repair of the insecure, unsafe, or	3963
structurally defective building. If an emergency exists, as	3964
determined by the municipal corporation, notice may be given other	3965
than by certified mail and less than thirty days prior to such	3966
removal or repair. If for any reason notice is not given, the lien	3967
provided for in section 715.261 of the Revised Code as a result of	3968
such removal or repair is valid but shall be subordinate to any	3969
liens of prior record. If notice is provided in accordance with	3970
this section, a lien under section 715.261 of the Revised Code	3971
for such removal or repair is effective on the date the municipal	3972
corporation or county land reutilization corporation incurred	3973
expenses in such removal or repair.	3974

(C) Require, regulate, and provide for the numbering and	3975
renumbering of buildings by the owners or occupants thereof or at	3976
the expense of such municipal corporation;	3977

(D) Provide for the construction, erection, operation of, and	3978
placing of elevators, stairways, and fire escapes in and upon	3979
buildings;	3980

(E) Contract for the services of an electrical safety	3981
inspector, as defined in section 3783.01 of the Revised Code, to	3982
conduct inspections of electrical installations within the	3983
municipal corporation;	3984

(F) Whenever a policy or policies of insurance are in force	3985
providing coverage against the peril of fire on a building or	3986
structure and the loss agreed to between the named insured or	3987
insureds and the company or companies is more than five thousand	3988
dollars and equals or exceeds sixty per cent of the aggregate	3989
limits of liability on all fire policies covering the building or	3990
structure on the property, accept security payments and follow the	3991
procedures of divisions (C) and (D) of section 3929.86 of the	3992
Revised Code.	3993

Sec. 715.261.  (A) As used in this section, "total cost"	3994
means any costs incurred due to the use of employees, materials,	3995
or equipment of the municipal corporation or its agent pursuant to	3996
division (E) of this section, any costs arising out of contracts	3997
for labor, materials, or equipment, and costs of service of notice	3998
or publication required under this section.	3999

(B) A municipal corporation or its agent pursuant to division	4000
(E) of this section may collect the total cost of removing,	4001
repairing, or securing insecure, unsafe, structurally defective,	4002
abandoned, deserted, or open and vacant buildings or other	4003
structures, of making emergency corrections of hazardous	4004
conditions, or of abating any nuisance by any of the following	4005
methods:	4006

(1) The clerk of the legislative authority of the municipal	4007
corporation or its agent pursuant to division (E) of this section	4008
may certify the total costs, together with a proper description of	4009
the lands, to the county auditor who shall place the costs upon	4010
the tax list and duplicate. The costs are a lien upon such lands	4011
from and after the date of entrythe costs were incurred. The	4012
costs shall be collected as other taxes and returned to the	4013
municipal corporation or its agent pursuant to division (E) of	4014
this section, as directed by the clerk of the legislative	4015
authority in the certification of the total costs or in an	4016
affidavit from the agent delivered to the county auditor or	4017
county treasurer. The placement of the costs on the tax list and	4018
duplicate relates back to, and is effective in priority, as of the	4019
date the costs were incurred, provided that the municipal	4020
corporation or its agent pursuant to division (E) of this section	4021
certifies the total costs within one year from the date the costs	4022
were incurred.	4023

(2) The municipal corporation or its agent pursuant to	4024
division (E) of this section may commence a civil action to	4025
recover the total costs from the owner.	4026

(C) This section applies to any action taken by a municipal	4027
corporation, or its agent pursuant to division (E) of this	4028
section, pursuant to section 715.26 of the Revised Code or	4029
pursuant to Section 3 of Article XVIII, Ohio Constitution.	4030

(D) A municipal corporation or its agent pursuant to division	4031
(E) of this section shall not certify to the county auditor for	4032
placement upon the tax list and duplicate the cost of any action	4033
that it takes under division (B) of this section if the action is	4034
taken on land that has been forfeited to this state for delinquent	4035
taxes, unless the owner of record redeems the land.	4036

(E) A municipal corporation may enter into an agreement with	4037
a county land reutilization corporation organized under Chapter	4038
1724. of the Revised Code wherein the county land reutilization	4039
corporation agrees to act as the agent of the municipal	4040
corporation in connection with removing, repairing, or securing	4041
insecure, unsafe, structurally defective, abandoned, deserted, or	4042
open and vacant buildings or other structures, making emergency	4043
corrections of hazardous conditions, or abating any nuisance,	4044
including high weeds, overgrown brush, and trash and debris from	4045
vacant lots. The total costs of such actions may be collected by	4046
the corporation pursuant to division (B) of this section, and	4047
shall be paid to the corporation if it paid or incurred such	4048
costs and has not been reimbursed.	4049

(F) In the case of the lien of a county land reutilization	4050
corporation that is the agent of a municipal corporation, a	4051
notation shall be placed on the tax list and duplicate showing	4052
the amount of the lien ascribed specifically to the agent's total	4053
costs. The agent has standing to pursue a separate cause of action	4054
for money damages to satisfy the lien or pursue a foreclosure	4055
action in a court of competent jurisdiction or with the board of	4056
revision to enforce the lien without regard to occupancy. For	4057
purposes of a foreclosure proceeding by the county treasurer for	4058
delinquent taxes, this division does not affect the lien	4059
priority as between a county land reutilization corporation and	4060
the county treasurer, but the corporation's lien is superior to	4061
the lien of any other lienholder of the property. As to a direct	4062
action by a county land reutilization corporation, the lien for	4063
the taxes, assessment, charges, costs, penalties, and interest	4064
on the tax list and duplicate is in all cases superior to the	4065
lien of a county land reutilization corporation, whose lien for	4066
total costs shall be next in priority as against all other	4067
interests, except as provided in division (G) of this section.	4068

(G) A county land reutilization corporation acting as an	4069
agent of a municipal corporation under an agreement under this	4070
section may, with the county treasurer's consent, petition the	4071
court or board of revision with jurisdiction over an action	4072
undertaken under division (F) of this section pleading that the	4073
lien of the corporation, as agent, for the total costs shall be	4074
superior to the lien for the taxes, assessments, charges, costs,	4075
penalties, and interest. If the court or board of revision	4076
determines that the lien is for total costs paid or incurred by	4077
the corporation as such an agent, and that subordinating the lien	4078
for such taxes and other impositions to the lien of the	4079
corporation promotes the expeditious abatement of public	4080
nuisances, the court or board may order the lien for the taxes and	4081
other impositions to be subordinate to the corporation's lien. The	4082
court or board may not subordinate the lien for taxes and other	4083
such impositions to any other liens.	4084

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

4085

(1) "Community improvement corporation" means an economic	4086
development corporation or a county land reutilization	4087
corporation.	4088

(2) "Economic development corporation" means a corporation	4089
organized for the purposes described in division (B)(1) of this	4090
section.	4091

(3) "County land reutilization corporation" means a	4092
corporation organized for the purposes described in division	4093
(B)(2) of this section.	4094

(B) A corporation not for profit may be organized in the	4095
manner provided in section 1702.04 of the Revised Code, and as	4096
provided in sections 1724.01 to 1724.09, inclusive, of the Revised	4097
Code, for the sole purpose of advancingpurposes of:	4098

(1) Advancing, encouraging, and promoting the industrial,	4099
economic, commercial, and civic development of a community or	4100
area; or	4101

(2)(a) Facilitating the reclamation, rehabilitation, and	4102
reutilization of vacant, abandoned, tax-foreclosed, or other real	4103
property within the county for whose benefit the corporation is	4104
being organized, but not limited to the purposes described in	4105
division (B)(2) of this section;	4106

(b) Efficiently holding and managing vacant, abandoned,	4107
tax-foreclosed, or other real property pending its reclamation,	4108
rehabilitation, and reutilization;	4109

(c) Assisting governmental entities and other nonprofit or	4110
for-profit persons to assemble, clear, and clear the title of	4111
property described in this division in a coordinated manner; or	4112

(d) Promoting economic and housing development in the county	4113
or region.	4114

Sec. 1724.02.  In furtherance of the purposes set forth in	4115
section 1724.01 of the Revised Code, thea community improvement	4116
corporation shall have the following powers:	4117

(A)(1) To borrow money for any of the purposes of the	4118
community improvement corporation; to issue thereforby means of	4119
loans, lines of credit, or any other financial instruments or	4120
securities, including the issuance of its bonds, debentures,	4121
notes, or other evidences of indebtedness, whether secured or	4122
unsecured, and to secure the same by mortgage, pledge, deed of	4123
trust, or other lien on its property, franchises, rights, and	4124
privileges of every kind and nature or any part thereof or	4125
interest therein; and	4126

(2) If the community improvement corporation is a county land	4127
reutilization corporation, the corporation may request, by	4128
resolution:	4129

(a) That the board of county commissioners of the county	4130
served by the corporation pledge a specifically identified source	4131
or sources of revenue pursuant to division (C) of section 307.78	4132
of the Revised Code as security for such borrowing by the	4133
corporation; and	4134

(b)(i) If the land subject to reutilization is located within	4135
an unincorporated area of the county, that the board of county	4136
commissioners issue notes under section 307.082 of the Revised	4137
Code for the purpose of constructing public infrastructure	4138
improvements and take other actions as the board determines are in	4139
the interest of the county and are authorized under sections	4140
5709.78 to 5709.81 of the Revised Code or bonds or notes under	4141
section 5709.81 of the Revised Code for the refunding purposes set	4142
forth in that section; or	4143

(ii) If the land subject to reutilization is located within	4144
the corporate boundaries of a municipal corporation, that the	4145
municipal corporation issue bonds for the purpose of constructing	4146
public infrastructure improvements and take such other actions as	4147
the municipal corporation determines are in its interest and are	4148
authorized under sections 5709.40 to 5709.43 of the Revised Code.	4149

(B) To make loans to any person, firm, partnership,	4150
corporation, joint stock company, association, or trust, and to	4151
establish and regulate the terms and conditions with respect to	4152
any such loans; provided thethat an economic development	4153
corporation shall not approve any application for a loan unless	4154
and until the person applying for said loan shows that the person	4155
has applied for the loan through ordinary banking or commercial	4156
channels and that the loan has been refused by at least one bank	4157
or other financial institution;. Nothing in this division shall	4158
preclude a county land reutilization corporation from making	4159
revolving loans to community development corporations or groups	4160
for the purposes contained in the corporation's plan under section	4161
1724.10 of the Revised Code.	4162

(C) To purchase, receive, hold, manage, lease,	4163
lease-purchase, or otherwise acquire and to sell, convey,	4164
transfer, lease, sublease, or otherwise dispose of real and	4165
personal property, together with such rights and privileges as may	4166
be incidental and appurtenant thereto and the use thereof,	4167
including but not restricted to, any real or personal property	4168
acquired by the community improvement corporation from time to	4169
time in the satisfaction of debts or enforcement of obligations;,	4170
and to enter into contracts with third parties, including the	4171
federal government, the state, any political subdivision, or any	4172
other entity. No interest in real property shall be acquired by a	4173
county land reutilization corporation after two years following	4174
the filing of its articles of incorporation by the secretary of	4175
state.	4176

(D) To acquire the good will, business, rights, real and	4177
personal property, and other assets, or any part thereof, or	4178
interest therein, of any persons, firms, partnerships,	4179
corporations, joint stock companies, associations, or trusts, and	4180
to assume, undertake, or pay the obligations, debts, and	4181
liabilities of any such person, firm, partnership, corporation,	4182
joint stock company, association, or trust; to acquire, reclaim,	4183
manage, or contract for the management of improved or unimproved	4184
and underutilized real estate for the purpose of constructing	4185
industrial plants or, other business establishments, or housing	4186
thereon, or causing the same to occur, for the purpose of	4187
assembling and enhancing utilization of the real estate, or for	4188
the purpose of disposing of such real estate to others in whole	4189
or in part for the construction of industrial plants or, other	4190
business establishments, or housing; and to acquire, reclaim,	4191
manage, contract for the management of, construct or reconstruct,	4192
alter, repair, maintain, operate, sell, convey, transfer, lease,	4193
sublease, or otherwise dispose of industrial plants or, business	4194
establishments;, or housing. No interest in real property shall be	4195
acquired by a county land reutilization corporation after two	4196
years following the filing of its articles of incorporation by the	4197
secretary of state.	4198

(E) To acquire, subscribe for, own, hold, sell, assign,	4199
transfer, mortgage, pledge, or otherwise dispose of the stock,	4200
shares, bonds, debentures, notes, or other securities and	4201
evidences of interest in, or indebtedness of, any person, firm,	4202
corporation, joint stock company, association, or trust, and while	4203
the owner or holder thereof, to exercise all the rights, powers,	4204
and privileges of ownership, including the right to vote therein;,	4205
provided that no tax revenue, if any, received by a community	4206
improvement corporation shall be used for such acquisition or	4207
subscription.	4208

(F) To mortgage, pledge, or otherwise encumber any property	4209
acquired pursuant to the powers contained in divisions (C), (D),	4210
or (E) of this section;.	4211

(G) Nothing in this section shall limit the right of a	4212
community improvement corporation to become a member of or a	4213
stockholder in an improvementa corporation formed under Chapter	4214
1726. of the Revised Code;.	4215

(H) To serve as an agent for grant applications and for the	4216
administration of grants;, or to make applications as principal	4217
for grants for county land reutilization corporations.	4218

(I) To exercise the powers enumerated under Chapter 5722. of	4219
the Revised Code on behalf of a county that organizes or contracts	4220
with a county land reutilization corporation.	4221

(J) To engage in code enforcement and nuisance abatement,	4222
including, but not limited to, cutting grass and weeds, boarding	4223
up vacant or abandoned structures, and demolishing condemned	4224
structures on properties that are subject to a delinquent tax or	4225
assessment lien, or property for which a municipal corporation or	4226
township has contracted with a county land reutilization	4227
corporation to provide code enforcement or nuisance abatement	4228
assistance.	4229

(K) To charge fees or exchange in-kind goods or services for	4230
services rendered to political subdivisions and other persons or	4231
entities for whom services are rendered.	4232

(L) To employ and provide compensation for an executive	4233
director who shall manage the operations of a county land	4234
reutilization corporation and employ others for the benefit of	4235
the corporation as approved and funded by the board of directors.	4236
No employee of the corporation is or shall be deemed to be an	4237
employee of the political subdivision for whose benefit the	4238
corporation is organized solely because the employee is employed	4239
by the corporation;	4240

(M) To purchase tax certificates at auction, negotiated sale,	4241
or from a third party who purchased and is a holder of one or more	4242
tax certificates issued pursuant to sections 5721.30 to 5721.43	4243
of the Revised Code;	4244

(N) To be assigned a mortgage on real property from a	4245
mortgagee in lieu of acquiring such real property subject to a	4246
mortgage. No mortgage shall be transferred or assigned to a county	4247
land reutilization corporation after two years following the	4248
filing of its articles of incorporation by the secretary of state.	4249

(O) To do all acts and things necessary or convenient to	4250
carry out the purposes of section 1724.01 of the Revised Code and	4251
the powers especially created for a community improvement	4252
corporation in Chapter 1724. of the Revised Code, including, but	4253
not limited to, contracting with the federal government, the state	4254
or any political subdivision, and any other party, whether	4255
nonprofit or for-profit. Notwithstanding all other provisions of	4256
the Revised Code, a community improvement corporation shall not be	4257
subject to any public bidding requirements applicable to the state	4258
or any political subdivisions, including, but not limited to, the	4259
requirements of section 307.86 of the Revised Code.	4260

The powers enumerated in this chapter shall not be construed	4261
to limit the general powers of a community improvement	4262
corporation. The powers granted under this chapter are in addition	4263
to those powers granted by any other chapter of the Revised Code.	4264
Notwithstanding any other provision in the Revised Code granting	4265
such authority, a county land reutilization corporation may not	4266
acquire any interest in real property after two years following	4267
the filing of its articles of incorporation by the secretary of	4268
state.	4269

Sec. 1724.03. (A) After the articles of incorporation have	4270
been filed, and at the first meeting of the board of directors of	4271
a county land reutilization corporation, the board shall adopt	4272
regulations for the government of the corporation, the conduct of	4273
its affairs, and the management of its property, consistent with	4274
law and the articles. The content of the regulations shall be	4275
governed by section 1702.11 of the Revised Code to the extent not	4276
inconsistent with this chapter.	4277

(B) The board of directors of a county land reutilization	4278
corporation shall be composed of at least five members, including	4279
the county treasurer, at least two of the members of the board of	4280
county commissioners, and two members elected by a majority of the	4281
chief executive officers of all municipal corporations the	4282
majority of the territory of which is located in the county. The	4283
regulations adopted under this section shall provide for the	4284
manner of nominating and electing the elected members, each of	4285
whom shall be elected by a majority of the votes cast by such	4286
chief executive officers, and shall provide for the qualifications	4287
and terms of office of the elected members. A county treasurer	4288
and the county commissioners may appoint a representative, as a	4289
director of the corporation, to act for the officer at any of the	4290
meetings of the corporation. Except as may otherwise be	4291
authorized by the regulations of the corporation, all members of	4292
the board of directors shall serve without compensation, but	4293
shall be reimbursed for actual and necessary expenses.	4294

Sec. 1724.04. WhenAfter an election by a county under	4295
section 5722.02 of the Revised Code to adopt and implement the	4296
procedures set forth in sections 5722.02 to 5722.15 of the Revised	4297
Code, a county having a population of more than one million two	4298
hundred thousand as of the most recent decennial census may	4299
organize a county land reutilization corporation under this	4300
chapter and Chapter 1702. of the Revised Code for the purpose of	4301
exercising the powers granted to a county under Chapter 5722. of	4302
the Revised Code. The county treasurer of the county for the	4303
benefit of which the corporation is being organized shall be the	4304
incorporator of the county land reutilization corporation. The	4305
form of the articles of incorporation of the corporation shall be	4306
approved by resolution of the board of county commissioners of	4307
the county. A county land reutilization corporation may not be	4308
organized under this chapter after the day that is one year after	4309
the effective date of the amendment of this section by S.B. 353 of	4310
the 127th General Assembly.	4311

When the articles of incorporation of any community	4312
improvement corporation, or any amendment, amended articles,	4313
merger, or consolidation which provides for the creation of such a	4314
corporation, are deposited for filing and recording in the office	4315
of the secretary of state, the secretary of state shall submit	4316
them to the attorney general for examination. If such articles,	4317
amendment, amended articles, merger, or consolidation, are found	4318
by the attorney general to be in accordance with Chapter 1724. of	4319
the Revised Code, and not inconsistent with the constitution and	4320
laws of the United States and of this state, hethe attorney	4321
general shall endorse thereon histhe attorney general's approval	4322
and deliver them to the secretary of state, who shall file and	4323
record them pursuant to section 1702.07 of the Revised Code.	4324

Sec. 1724.05.  Each community improvement corporation shall	4325
prepare an annual financial report that conforms to rules	4326
prescribed by the auditor of state pursuant to section 117.20 of	4327
the Revised Code, that is prepared according to generally accepted	4328
accounting principles, and that is certified by the board of	4329
trusteesdirectors of the corporation or its treasurer or other	4330
chief fiscal officer to the best knowledge and belief of those	4331
persons certifying the report. The financial report shall be filed	4332
with the auditor of state within one hundred twenty days	4333
following the last day of the corporation's fiscal year, unless	4334
the auditor of state extends that deadline. The auditor of state	4335
may establish terms and conditions for granting any extension of	4336
that deadline.	4337

Each community improvement corporation shall submit to audits	4338
by the auditor of state, the scope and frequency of which shall	4339
be in accordance with section 117.11 of the Revised Code as if the	4340
corporation were a public office subject to that section. However,	4341
a community improvement corporation may request in accordance with	4342
section 115.56 of the Revised Code, as if the corporation were a	4343
public office subject to that section, the performance of any of	4344
those audits by an independent certified public accountant or firm	4345
of certified public accountants.	4346

The auditor of state is authorized to receive and file the	4347
annual financial reports required by this section and the reports	4348
of all audits performed in accordance with this section. The	4349
auditor of state shall analyze those annual financial reports and	4350
the reports of those audits to determine whether the activities of	4351
thea community improvement corporation involved are in accordance	4352
with this chapter.	4353

Sec. 1724.07.  In the event of any voluntary or involuntary	4354
dissolution, liquidation, or failure to reinstate the articles	4355
after cancellation of the community improvement corporation, any	4356
remaining assets shall be applied as follows:	4357

(A) In the case of an economic development corporation, to	4358
such civic projects or public charitable purposes in the community	4359
or area as may be determined by the trusteesdirectors with the	4360
approval of the court of common pleas of the county wherein the	4361
corporation has its principal place of business;	4362

(B) In the case of a county land reutilization corporation,	4363
as determined by the board of county commissioners with the	4364
written approval of the county treasurer. Pending the	4365
determination, the remaining assets shall be transferred to the	4366
general fund of the county to be held and accounted for in a	4367
separate account until applied as determined by the board.	4368

Sec. 1724.10. (A) A community improvement corporation may be	4369
designated by:	4370

(1) By a county, one or more townships, one or more municipal	4371
corporations, two or more adjoining counties, or any combination	4372
of the foregoing as the agency of each such political subdivision	4373
for the industrial, commercial, distribution, and research	4374
development in such political subdivision when the legislative	4375
authority of such political subdivision has determined that the	4376
policy of the political subdivision is to promote the health,	4377
safety, morals, and general welfare of its inhabitants through the	4378
designation of a community improvement corporation as such agency;	4379

(2) Solely by a county as the agency for the reclamation,	4380
rehabilitation, and reutilization of vacant, abandoned,	4381
tax-foreclosed, or other real property in the county;	4382

(3) By any political subdivision as the agency for the	4383
reclamation, rehabilitation, and reutilization of vacant,	4384
abandoned, tax-foreclosed, or other real property within the	4385
political subdivision if the subdivision enters into an agreement	4386
with the community improvement corporation that is the agency of a	4387
county, under division (A)(2) of this section, designating the	4388
corporation as the agency of the political subdivision. Such	4389
designation	4390

(B) Designations under this section shall be made by the	4391
legislative authority of the political subdivision by resolution	4392
or ordinance. Any political subdivision which has designated a	4393
community improvement corporation as such agency under this	4394
section may enter into an agreement with it to provide any one or	4395
more of the following:	4396

(A)(1) That the community improvement corporation shall	4397
prepare a plan for the political subdivision of industrial,	4398
commercial, distribution, and research development, or of	4399
reclamation, rehabilitation, and reutilization of vacant,	4400
abandoned, tax-foreclosed, or other real property, and such plan	4401
shall provide therein the extent to which the community	4402
improvement corporation shall participate as the agency of the	4403
political subdivision in carrying out such plan. Such plan shall	4404
be confirmed by the legislative authority of the political	4405
subdivision. A community improvement corporation may insure	4406
mortgage payments required by a first mortgage on any industrial,	4407
economic, commercial, or civic property for which funds have been	4408
loaned by any person, corporation, bank, or financial or lending	4409
institution upon such terms and conditions as the community	4410
improvement corporation may prescribe. A community improvement	4411
corporation may incur debt, mortgage its property acquired under	4412
this section or otherwise, and issue its obligations, for the	4413
purpose of acquiring, constructing, improving, and equipping	4414
buildings, structures, and other properties, and acquiring sites	4415
therefor, for lease or sale by the community improvement	4416
corporation in order to carry out its participation in such plan.	4417
AnyExcept as provided for in division (C) of section 307.78 of	4418
the Revised Code, any such debt shall be solely that of the	4419
corporation and shall not be secured by the pledge of any moneys	4420
received or to be received from any political subdivision. All	4421
revenue bonds issued under sections 1724.02 and 1724.10 of the	4422
Revised Code are lawful investments of banks, savings and loan	4423
associations, deposit guarantee associations, trust companies,	4424
trustees, fiduciaries, trustees or other officers having charge of	4425
sinking or bond retirement funds of municipal corporations and	4426
other subdivisions of the state, and of domestic insurance	4427
companies notwithstanding sections 3907.14 and 3925.08 of the	4428
Revised Code. Not less than two-fifths of the governing board of	4429
any community improvementeconomic development corporation	4430
designated as the agency of one or more political subdivisions	4431
shall be composed of mayors, members of municipal legislative	4432
authorities, members of boards of township trustees, members of	4433
boards of county commissioners, or any other appointed or elected	4434
officers of such political subdivisions, provided that at least	4435
one officer from each political subdivision shall be a member of	4436
the governing board. Membership on the governing board of a	4437
community improvement corporation does not constitute the holding	4438
of a public office or employment within the meaning of sections	4439
731.02 and 731.12 of the Revised Code or any other section of the	4440
Revised Code. The board of directors of a county land	4441
reutilization corporation shall be composed of the members set	4442
forth in section 1724.03 of the Revised Code. Membership on such	4443
governing boards shall not constitute an interest, either direct	4444
or indirect, in a contract or expenditure of money by any	4445
municipal corporation, township, county, or other political	4446
subdivision. No member of such governing boards shall be	4447
disqualified from holding any public office or employment, nor	4448
shall such member forfeit any such office or employment, by	4449
reason of his membership on the governing board of a community	4450
improvement corporation notwithstanding any law to the contrary.	4451

Actions taken under this section shall be in accordance with	4452
any applicable planning or zoning regulations.	4453

Any agreement entered into under this section may be amended	4454
or supplemented from time to time by the parties thereto.	4455

A community improvementAn economic development corporation	4456
designated as the agency of a political subdivision under this	4457
section shall promote and encourage the establishment and growth	4458
in such subdivision of industrial, commercial, distribution, and	4459
research facilities. A county land reutilization corporation	4460
designated as the agency of a political subdivision in an	4461
agreement between a political subdivision and a corporation shall	4462
promote the reclamation, rehabilitation, and reutilization of	4463
vacant, abandoned, tax-foreclosed, or other real property in the	4464
subdivision.	4465

(B)(2) Authorization for the community improvement	4466
corporation to sell or to lease any lands or interests in lands	4467
owned by the political subdivision determined from time to time	4468
by the legislative authority thereof not to be required by such	4469
political subdivision for its purposes, for uses determined by	4470
the legislative authority as those that will promote the welfare	4471
of the people of the political subdivision, stabilize the	4472
economy, provide employment, and assist in the development of	4473
industrial, commercial, distribution, and research activities to	4474
the benefit of the people of the political subdivision and, will	4475
provide additional opportunities for their gainful employment, or	4476
will promote the reclamation, rehabilitation, and reutilization	4477
of vacant, abandoned, tax-foreclosed, or other real property	4478
within the subdivision. The legislative authority shall specify	4479
the consideration for such sale or lease and any other terms	4480
thereof. Any determinations made by the legislative authority	4481
under this division shall be conclusive. The community improvement	4482
corporation acting through its officers and on behalf and as agent	4483
of the political subdivision shall execute the necessary	4484
instruments, including deeds conveying the title of the political	4485
subdivision or leases, to accomplish such sale or lease. Such	4486
conveyance or lease shall be made without advertising and receipt	4487
of bids. A copy of such agreement shall be recorded in the office	4488
of the county recorder of any county in which lands or interests	4489
in lands to be sold or leased are situated prior to the recording	4490
of a deed or lease executed pursuant to such agreement. The county	4491
recorder shall not charge the samea county land reutilization	4492
corporation a fee as otherwise provided in section 317.32 of the	4493
Revised Code for the recording, indexing, or making of a certified	4494
copy thereof as provided in section 317.32 of the Revised Codeor	4495
for the filing of any instrument by a county land reutilization	4496
corporation consistent with its public purposes.	4497

(C)(3) That the political subdivision executing the agreement	4498
will convey to the community improvement corporation lands and	4499
interests in lands owned by the political subdivision and	4500
determined by the legislative authority thereof not to be required	4501
by the political subdivision for its purposes and that such	4502
conveyance of such land or interests in land will promote the	4503
welfare of the people of the political subdivision, stabilize the	4504
economy, provide employment, and assist in the development of	4505
industrial, commercial, distribution, and research activities to	4506
the benefit of the people of the political subdivision and,	4507
provide additional opportunities for their gainful employment or	4508
will promote the reclamation, rehabilitation, and reutilization of	4509
vacant, abandoned, tax-foreclosed, or other real property in the	4510
subdivision, for the consideration and upon the terms established	4511
in the agreement, and further that as the agency for development	4512
or land reutilization the community improvement corporation may	4513
acquire from others additional lands or interests in lands, and	4514
any lands or interests in land so conveyed by it for uses that	4515
will promote the welfare of the people of the political	4516
subdivision, stabilize the economy, provide employment, and assist	4517
in the development of industrial, commercial, distribution, and	4518
research activities required for the people of the political	4519
subdivision and for their gainful employment or will promote the	4520
reclamation, rehabilitation, and reutilization of vacant,	4521
abandoned, tax-foreclosed, or other real property in the	4522
subdivision. Any conveyance or lease by the political subdivision	4523
to the community improvement corporation shall be made without	4524
advertising and receipt of bids. If any lands or interests in land	4525
conveyed by a political subdivision under this division are sold	4526
by the community improvement corporation at a price in excess of	4527
the consideration received by the political subdivision from the	4528
community improvement corporation, such excess shall be paid to	4529
such political subdivision after deducting, to the extent and in	4530
the manner provided in the agreement, the costs of such	4531
acquisition and sale, taxes, assessments, costs of maintenance,	4532
costs of improvements to the land by the community improvement	4533
corporation, service fees, and any debt service charges of the	4534
corporation attributable to such land or interests.	4535

Sec. 1724.11.  (A) When a community improvement corporation	4536
is acting as an agent of a political subdivision designated	4537
pursuant to section 1724.10 of the Revised Code and at all times	4538
as a county land reutilization corporation, both of the following	4539
apply:	4540

(1) Any financial and proprietary information, including	4541
trade secrets, submitted by or on behalf of an entity to the	4542
community improvement corporation in connection with the	4543
relocation, location, expansion, improvement, or preservation of	4544
the business of that entity, or in the pursuit of any one or more	4545
of the purposes under division (B) of section 1724.01 of the	4546
Revised Code for which a county land reutilization corporation is	4547
organized, held or kept by the community improvement corporation,	4548
or by any political subdivision for which the community	4549
improvement corporation is acting as agent, is confidential	4550
information and is not a public record subject to section 149.43	4551
of the Revised Code.	4552

(2) Any other information submitted by or on behalf of an	4553
entity to the community improvement corporation in connection with	4554
the relocation, location, expansion, improvement, or preservation	4555
of the business of that entity held or kept by the community	4556
improvement corporation, or by any political subdivision for which	4557
the community improvement corporation is acting as agent, is	4558
confidential information and is not a public record subject to	4559
section 149.43 of the Revised Code, until the entity commits in	4560
writing to proceed with the relocation, location, expansion,	4561
improvement, or preservation of its business, or other purpose	4562
under division (B) of section 1724.01 of the Revised Code.	4563

(B)(1) When the board of trusteesdirectors of a community	4564
improvement corporation or any committee or subcommittee of such a	4565
board meets to consider information that is not a public record	4566
pursuant to division (A) of this section, the board, committee, or	4567
subcommittee, by unanimousmajority vote of all members present,	4568
may close the meeting during consideration of the confidential	4569
information. The board, committee, or subcommittee shall consider	4570
no other information during the closed session.	4571

(2) Any meeting at which a decision or determination of the	4572
board is maderequired in connection with the relocation,	4573
location, expansion, improvement, or preservation of the business	4574
of the entity or is required in pursuit of any purpose under	4575
division (B) of section 1724.01 of the Revised Code for which a	4576
county land reutilization corporation is organized shall be open	4577
to the public.	4578

Sec. 4582.07. The board of directors of a port authority	4579
shall prepare or cause to be prepared a plan for the future	4580
development, construction, and improvement of the port and its	4581
facilities, including such maps, profiles, and other data and	4582
descriptions as may be necessary to set forth the location and	4583
character of the work to be undertaken by the port authority. The	4584
plan also shall contain a description of any and all financing	4585
under bonds, leases, or otherwise, and a description of any and	4586
all tax abatements, tax credits, tax increment financing,	4587
emoluments, subsidies, grants, loans and financial participation	4588
related to such plan or that has been proposed by the port	4589
authority and its public and private affiliates for such plan.	4590
Upon the completion of such plan the board of directors shall	4591
cause notice by publication as provided in section 4582.01 of the	4592
Revised Code to be given in each county in which there is a	4593
political subdivision participating in the creation of the port	4594
authority, and shall likewise cause notice to be served upon the	4595
owners of the uplands contiguous to any submerged lands affected	4596
by such plan in the manner provided by law for service of notice	4597
in the levy of special assessments by municipal corporations, and	4598
shall permit the inspection of the plan at their office by all	4599
persons interested. The notice shall fix the time and place for	4600
the hearing of all objections to the plan, which shall be not less	4601
than thirty nor more than sixty days after the last publication of	4602
the notice and after service of notice upon the owners of such	4603
uplands. Any interested person may file written objections to the	4604
plan, provided the objections are filed with the secretary of the	4605
board of directors at the secretary's office not less than five	4606
days prior to the date fixed for the hearing. After the hearing	4607
the board of directors may adopt the plan with any modifications	4608
or amendments to it as the official plan of the port authority.	4609

Sec. 4582.08. The board of directors, from time to time after	4610
the adoption of an official plan, shall have the power to modify,	4611
amend or extend the plan, provided that upon the making of any	4612
modification, amendment or extension of the plan, the board shall	4613
cause notice to be given and shall conduct a hearing, all as	4614
provided in section 4582.07 of the Revised Code, and shall not	4615
adopt any modification, amendment, or extension until the notice	4616
has been given and the hearing held as provided in this section.	4617
The board, from time to time after the adoption of an official	4618
plan, also shall have the power to consider, implement, modify,	4619
amend, or extend any proposal for any type of financing related to	4620
the plan as described in section 4582.07 of the Revised Code,	4621
provided that the board shall first cause notice to be given and	4622
shall conduct a hearing on the proposal, all as provided in	4623
section 4582.07 of the Revised Code.	4624

Sec. 4582.09. The plan and any modification, amendment or	4625
extension of the plan, when adopted by the board of directors	4626
after notice and hearing shall be final and conclusive and its	4627
validity shall be conclusively presumed.	4628

Sec. 4582.32. The board of directors of a port authority	4629
shall prepare, or cause to be prepared, a plan for the future	4630
development, construction, and improvement of the port authority	4631
and its facilities, including such maps, profiles, and other data	4632
and descriptions as may be necessary to set forth the location and	4633
character of the work to be undertaken by the port authority. The	4634
plan also shall contain a description of any and all financing	4635
under bonds, leases, or otherwise, and a description of any and	4636
all tax abatements, tax credits, tax increment financing,	4637
emoluments, subsidies, grants, loans and financial participation	4638
related to such plan or that has been proposed by the port	4639
authority and its public and private affiliates for such plan.	4640
Upon the completion of such plan the board of directors shall	4641
cause notice by publication to be given in each county in which	4642
there is a political subdivision participating in the creation of	4643
the port authority, and, in the case of a water port, shall	4644
likewise cause notice to be served upon the owners of the uplands	4645
contiguous to any submerged lands affected by such plan in the	4646
manner provided by law for service of notice in the levy of	4647
special assessments by municipal corporations, and shall permit	4648
the inspection of the plan at their office by all persons	4649
interested. The notice shall fix the time and place for the	4650
hearing of all objections to the plan, which shall be not less	4651
than thirty nor more than sixty days after the last publication of	4652
the notice and after service of notice upon the owners of such	4653
uplands. Any interested person may file written objections to the	4654
plan, provided the objections are filed with the secretary of the	4655
board of directors at the secretary's office not less than five	4656
days prior to the date fixed for the hearing. After the hearing	4657
the board of directors may adopt the plan with any modifications	4658
or amendments thereto as the official plan of the port authority.	4659

Sec. 4582.33. The board of directors, from time to time after	4660
the adoption of an official plan under section 4582.32 of the	4661
Revised Code, shall have the power to modify, amend, or extend the	4662
plan, provided that upon the making of any modification,	4663
amendment, or extension of the plan, the board shall cause notice	4664
to be given and shall conduct a hearing, all as provided in	4665
section 4582.32 of the Revised Code, and shall not adopt any	4666
modification, amendment, or extension until the notice has been	4667
given and the hearing held as provided in this section. The board,	4668
from time to time after the adoption of an official plan, also	4669
shall have the power to consider, implement, modify, amend, or	4670
extend any proposal for any type of financing related to the plan	4671
as described in section 4582.07 of the Revised Code, provided that	4672
the board shall first cause notice to be given and shall conduct a	4673
hearing on the proposal, all as provided in section 4582.07 of the	4674
Revised Code.	4675

Sec. 4582.34. A plan and any modification, amendment or	4676
extension of the plan, when adopted by the board of directors	4677
after notice and hearing under section 4582.32 or 4582.33 of the	4678
Revised Code shall be final and conclusive and its validity shall	4679
be conclusively presumed.	4680

Sec. 5705.05.  The purpose and intent of the general levy for	4681
current expenses is to provide one general operating fund derived	4682
from taxation from which any expenditures for current expenses of	4683
any kind may be made, and the taxing authority of a political	4684
subdivision may include in such levy the amounts required for	4685
carrying into effect any of the general or special powers granted	4686
by law to such subdivision, including the acquisition or	4687
construction of permanent improvements and the payment of	4688
judgments, but excluding the construction, reconstruction,	4689
resurfacing, or repair of roads and bridges in counties and	4690
townships and the payment of debt charges. The power to include in	4691
the general levy for current expenses additional amounts for	4692
purposes for which a special tax is authorized shall not affect	4693
the right or obligation to levy such special tax. Without	4694
prejudice to the generality of the authority to levy a general tax	4695
for any current expense, such general levy shall include:	4696

(A) The amounts certified to be necessary for the payment of	4697
final judgments;	4698

(B) The amounts necessary for general, special, and primary	4699
elections;	4700

(C) The amounts necessary for boards and commissioners of	4701
health, and other special or district appropriating authorities	4702
deriving their revenue in whole or part from the subdivision;	4703

(D) In the case of municipal corporations, the amounts	4704
necessary for the maintenance, operation, and repair of public	4705
buildings, wharves, bridges, parks, and streets, for the	4706
prevention, control, and abatement of air pollution, and for a	4707
sanitary fund;	4708

(E) In the case of counties, the amounts necessary for the	4709
maintenance, operation, and repair of public buildings, for	4710
providing or maintaining senior citizens services or facilities,	4711
for the relief and support of the poor, for the relief of needy	4712
blind, for the support of mental health, mental retardation, or	4713
developmental disability services, for the relief of honorably	4714
discharged soldiers, indigent soldiers, sailors, and marines, for	4715
the operation and maintenance and the acquisition, construction,	4716
or improvement of permanent improvements, including, without	4717
limitation, the acquisition and improvement of land and buildings	4718
owned or used by a county land reutilization corporation organized	4719
under Chapter 1724. of the Revised Code, for mothers' pension	4720
fund, support of soil and water conservation districts, watershed	4721
conservancy districts, and educational television, for the	4722
prevention, control, and abatement of air pollution, and for the	4723
county's share of the compensation paid judges;	4724

(F) In the case of a school district, the amounts necessary	4725
for tuition, the state teachers retirement system, and the	4726
maintenance, operation, and repair of schools;	4727

(G) In the case of a township, the amounts necessary for the	4728
relief of the poor and for the prevention, control, and abatement	4729
of air pollution. This section does not require the inclusion	4730
within the general levy of amounts for any purpose for which a	4731
special levy is authorized by section 5705.06 of the Revised Code.	4732

Sec. 5705.19.  This section does not apply to school	4733
districts or county school financing districts.	4734

The taxing authority of any subdivision at any time and in	4735
any year, by vote of two-thirds of all the members of the taxing	4736
authority, may declare by resolution and certify the resolution to	4737
the board of elections not less than seventy-five days before the	4738
election upon which it will be voted that the amount of taxes that	4739
may be raised within the ten-mill limitation will be insufficient	4740
to provide for the necessary requirements of the subdivision and	4741
that it is necessary to levy a tax in excess of that limitation	4742
for any of the following purposes:	4743

(A) For current expenses of the subdivision, except that the	4744
total levy for current expenses of a detention facility district	4745
or district organized under section 2151.65 of the Revised Code	4746
shall not exceed two mills and that the total levy for current	4747
expenses of a combined district organized under sections 2151.65	4748
and 2152.41 of the Revised Code shall not exceed four mills;	4749

(B) For the payment of debt charges on certain described	4750
bonds, notes, or certificates of indebtedness of the subdivision	4751
issued subsequent to January 1, 1925;	4752

(C) For the debt charges on all bonds, notes, and	4753
certificates of indebtedness issued and authorized to be issued	4754
prior to January 1, 1925;	4755

(D) For a public library of, or supported by, the subdivision	4756
under whatever law organized or authorized to be supported;	4757

(E) For a municipal university, not to exceed two mills over	4758
the limitation of one mill prescribed in section 3349.13 of the	4759
Revised Code;	4760

(F) For the construction or acquisition of any specific	4761
permanent improvement or class of improvements that the taxing	4762
authority of the subdivision may include in a single bond issue;	4763

(G) For the general construction, reconstruction,	4764
resurfacing, and repair of streets, roads, and bridges in	4765
municipal corporations, counties, or townships;	4766

(H) For parks and recreational purposes;

4767

(I) For the purpose of providing and maintaining fire	4768
apparatus, appliances, buildings, or sites therefor, or sources of	4769
water supply and materials therefor, or the establishment and	4770
maintenance of lines of fire alarm telegraph, or the payment of	4771
permanent, part-time, or volunteer firefighters or firefighting	4772
companies to operate the same, including the payment of the	4773
firefighter employers' contribution required under section 742.34	4774
of the Revised Code, or the purchase of ambulance equipment, or	4775
the provision of ambulance, paramedic, or other emergency medical	4776
services operated by a fire department or firefighting company;	4777

(J) For the purpose of providing and maintaining motor	4778
vehicles, communications, other equipment, buildings, and sites	4779
for such buildings used directly in the operation of a police	4780
department, or the payment of salaries of permanent police	4781
personnel, including the payment of the police officer employers'	4782
contribution required under section 742.33 of the Revised Code, or	4783
the payment of the costs incurred by townships as a result of	4784
contracts made with other political subdivisions in order to	4785
obtain police protection, or the provision of ambulance or	4786
emergency medical services operated by a police department;	4787

(K) For the maintenance and operation of a county home or	4788
detention facility;	4789

(L) For community mental retardation and developmental	4790
disabilities programs and services pursuant to Chapter 5126. of	4791
the Revised Code, except that the procedure for such levies shall	4792
be as provided in section 5705.222 of the Revised Code;	4793

(M) For regional planning;

4794

(N) For a county's share of the cost of maintaining and	4795
operating schools, district detention facilities, forestry camps,	4796
or other facilities, or any combination thereof, established under	4797
section 2151.65 or 2152.41 of the Revised Code or both of those	4798
sections;	4799

(O) For providing for flood defense, providing and	4800
maintaining a flood wall or pumps, and other purposes to prevent	4801
floods;	4802

(P) For maintaining and operating sewage disposal plants and	4803
facilities;	4804

(Q) For the purpose of purchasing, acquiring, constructing,	4805
enlarging, improving, equipping, repairing, maintaining, or	4806
operating, or any combination of the foregoing, a county transit	4807
system pursuant to sections 306.01 to 306.13 of the Revised Code,	4808
or of making any payment to a board of county commissioners	4809
operating a transit system or a county transit board pursuant to	4810
section 306.06 of the Revised Code;	4811

(R) For the subdivision's share of the cost of acquiring or	4812
constructing any schools, forestry camps, detention facilities,	4813
or other facilities, or any combination thereof, under section	4814
2151.65 or 2152.41 of the Revised Code or both of those sections;	4815

(S) For the prevention, control, and abatement of air	4816
pollution;	4817

(T) For maintaining and operating cemeteries;

4818

(U) For providing ambulance service, emergency medical	4819
service, or both;	4820

(V) For providing for the collection and disposal of garbage	4821
or refuse, including yard waste;	4822

(W) For the payment of the police officer employers'	4823
contribution or the firefighter employers' contribution required	4824
under sections 742.33 and 742.34 of the Revised Code;	4825

(X) For the construction and maintenance of a drainage	4826
improvement pursuant to section 6131.52 of the Revised Code;	4827

(Y) For providing or maintaining senior citizens services or	4828
facilities as authorized by section 307.694, 307.85, 505.70, or	4829
505.706 or division (EE) of section 717.01 of the Revised Code;	4830

(Z) For the provision and maintenance of zoological park	4831
services and facilities as authorized under section 307.76 of the	4832
Revised Code;	4833

(AA) For the maintenance and operation of a free public	4834
museum of art, science, or history;	4835

(BB) For the establishment and operation of a 9-1-1 system,	4836
as defined in section 4931.40 of the Revised Code;	4837

(CC) For the purpose of acquiring, rehabilitating, or	4838
developing rail property or rail service. As used in this	4839
division, "rail property" and "rail service" have the same	4840
meanings as in section 4981.01 of the Revised Code. This division	4841
applies only to a county, township, or municipal corporation.	4842

(DD) For the purpose of acquiring property for, constructing,	4843
operating, and maintaining community centers as provided for in	4844
section 755.16 of the Revised Code;	4845

(EE) For the creation and operation of an office or joint	4846
office of economic development, for any economic development	4847
purpose of the office, and to otherwise provide for the	4848
establishment and operation of a program of economic development	4849
pursuant to sections 307.07 and 307.64 of the Revised Code, or to	4850
the extent that the expenses of a county land reutilization	4851
corporation organized under Chapter 1724. of the Revised Code are	4852
found by the board of county commissioners to constitute the	4853
promotion of economic development, for the payment of such	4854
operations and expenses;	4855

(FF) For the purpose of acquiring, establishing,	4856
constructing, improving, equipping, maintaining, or operating, or	4857
any combination of the foregoing, a township airport, landing	4858
field, or other air navigation facility pursuant to section 505.15	4859
of the Revised Code;	4860

(GG) For the payment of costs incurred by a township as a	4861
result of a contract made with a county pursuant to section	4862
505.263 of the Revised Code in order to pay all or any part of the	4863
cost of constructing, maintaining, repairing, or operating a water	4864
supply improvement;	4865

(HH) For a board of township trustees to acquire, other than	4866
by appropriation, an ownership interest in land, water, or	4867
wetlands, or to restore or maintain land, water, or wetlands in	4868
which the board has an ownership interest, not for purposes of	4869
recreation, but for the purposes of protecting and preserving the	4870
natural, scenic, open, or wooded condition of the land, water, or	4871
wetlands against modification or encroachment resulting from	4872
occupation, development, or other use, which may be styled as	4873
protecting or preserving "greenspace" in the resolution, notice of	4874
election, or ballot form. Except as otherwise provided in this	4875
division, land is not acquired for purposes of recreation, even	4876
if the land is used for recreational purposes, so long as no	4877
building, structure, or fixture used for recreational purposes is	4878
permanently attached or affixed to the land. Except as otherwise	4879
provided in this division, land that previously has been acquired	4880
in a township for these greenspace purposes may subsequently be	4881
used for recreational purposes if the board of township trustees	4882
adopts a resolution approving that use and no building, structure,	4883
or fixture used for recreational purposes is permanently attached	4884
or affixed to the land. The authorization to use greenspace land	4885
for recreational use does not apply to land located in a township	4886
that had a population, at the time it passed its first greenspace	4887
levy, of more than thirty-eight thousand within a county that had	4888
a population, at that time, of at least eight hundred sixty	4889
thousand.	4890

(II) For the support by a county of a crime victim assistance	4891
program that is provided and maintained by a county agency or a	4892
private, nonprofit corporation or association under section 307.62	4893
of the Revised Code;	4894

(JJ) For any or all of the purposes set forth in divisions	4895
(I) and (J) of this section. This division applies only to a	4896
township.	4897

(KK) For a countywide public safety communications system	4898
under section 307.63 of the Revised Code. This division applies	4899
only to counties.	4900

(LL) For the support by a county of criminal justice services	4901
under section 307.45 of the Revised Code;	4902

(MM) For the purpose of maintaining and operating a jail or	4903
other detention facility as defined in section 2921.01 of the	4904
Revised Code;	4905

(NN) For purchasing, maintaining, or improving, or any	4906
combination of the foregoing, real estate on which to hold	4907
agricultural fairs. This division applies only to a county.	4908

(OO) For constructing, rehabilitating, repairing, or	4909
maintaining sidewalks, walkways, trails, bicycle pathways, or	4910
similar improvements, or acquiring ownership interests in land	4911
necessary for the foregoing improvements;	4912

(PP) For both of the purposes set forth in divisions (G) and	4913
(OO) of this section.	4914

(QQ) For both of the purposes set forth in divisions (H) and	4915
(HH) of this section. This division applies only to a township.	4916

(RR) For the legislative authority of a municipal	4917
corporation, board of county commissioners of a county, or board	4918
of township trustees of a township to acquire agricultural	4919
easements, as defined in section 5301.67 of the Revised Code, and	4920
to supervise and enforce the easements.	4921

(SS) For both of the purposes set forth in divisions (BB) and	4922
(KK) of this section. This division applies only to a county.	4923

(TT) For the maintenance and operation of a facility that is	4924
organized in whole or in part to promote the sciences and natural	4925
history under section 307.761 of the Revised Code.	4926

(UU) For the creation and operation of a county land	4927
reutilization corporation and for any programs or activities of	4928
the corporation found by the board of directors of the	4929
corporation to be consistent with the purposes for which the	4930
corporation is organized.	4931

The resolution shall be confined to the purpose or purposes	4932
described in one division of this section, to which the revenue	4933
derived therefrom shall be applied. The existence in any other	4934
division of this section of authority to levy a tax for any part	4935
or all of the same purpose or purposes does not preclude the use	4936
of such revenues for any part of the purpose or purposes of the	4937
division under which the resolution is adopted.	4938

The resolution shall specify the amount of the increase in	4939
rate that it is necessary to levy, the purpose of that increase in	4940
rate, and the number of years during which the increase in rate	4941
shall be in effect, which may or may not include a levy upon the	4942
duplicate of the current year. The number of years may be any	4943
number not exceeding five, except as follows:	4944

(1) When the additional rate is for the payment of debt	4945
charges, the increased rate shall be for the life of the	4946
indebtedness.	4947

(2) When the additional rate is for any of the following, the	4948
increased rate shall be for a continuing period of time:	4949

(a) For the current expenses for a detention facility	4950
district, a district organized under section 2151.65 of the	4951
Revised Code, or a combined district organized under sections	4952
2151.65 and 2152.41 of the Revised Code;	4953

(b) For providing a county's share of the cost of maintaining	4954
and operating schools, district detention facilities, forestry	4955
camps, or other facilities, or any combination thereof,	4956
established under section 2151.65 or 2152.41 of the Revised Code	4957
or under both of those sections.	4958

(3) When the additional rate is for either of the following,	4959
the increased rate may be for a continuing period of time:	4960

(a) For the purposes set forth in division (I), (J), (U), or	4961
(KK) of this section;	4962

(b) For the maintenance and operation of a joint recreation	4963
district.	4964

(4) When the increase is for the purpose or purposes set	4965
forth in division (D), (G), (H), (CC), or (PP) of this section,	4966
the tax levy may be for any specified number of years or for a	4967
continuing period of time, as set forth in the resolution.	4968

(5) When the additional rate is for the purpose described in	4969
division (Z) of this section, the increased rate shall be for any	4970
number of years not exceeding ten.	4971

A levy for one of the purposes set forth in division (G),	4972
(I), (J), or (U) of this section may be reduced pursuant to	4973
section 5705.261 or 5705.31 of the Revised Code. A levy for one of	4974
the purposes set forth in division (G), (I), (J), or (U) of this	4975
section may also be terminated or permanently reduced by the	4976
taxing authority if it adopts a resolution stating that the	4977
continuance of the levy is unnecessary and the levy shall be	4978
terminated or that the millage is excessive and the levy shall be	4979
decreased by a designated amount.	4980

A resolution of a detention facility district, a district	4981
organized under section 2151.65 of the Revised Code, or a combined	4982
district organized under both sections 2151.65 and 2152.41 of the	4983
Revised Code may include both current expenses and other purposes,	4984
provided that the resolution shall apportion the annual rate of	4985
levy between the current expenses and the other purpose or	4986
purposes. The apportionment need not be the same for each year of	4987
the levy, but the respective portions of the rate actually levied	4988
each year for the current expenses and the other purpose or	4989
purposes shall be limited by the apportionment.	4990

Whenever a board of county commissioners, acting either as	4991
the taxing authority of its county or as the taxing authority of a	4992
sewer district or subdistrict created under Chapter 6117. of the	4993
Revised Code, by resolution declares it necessary to levy a tax in	4994
excess of the ten-mill limitation for the purpose of constructing,	4995
improving, or extending sewage disposal plants or sewage systems,	4996
the tax may be in effect for any number of years not exceeding	4997
twenty, and the proceeds of the tax, notwithstanding the general	4998
provisions of this section, may be used to pay debt charges on any	4999
obligations issued and outstanding on behalf of the subdivision	5000
for the purposes enumerated in this paragraph, provided that any	5001
such obligations have been specifically described in the	5002
resolution.	5003

The resolution shall go into immediate effect upon its	5004
passage, and no publication of the resolution is necessary other	5005
than that provided for in the notice of election.	5006

When the electors of a subdivision have approved a tax levy	5007
under this section, the taxing authority of the subdivision may	5008
anticipate a fraction of the proceeds of the levy and issue	5009
anticipation notes in accordance with section 5705.191 or 5705.193	5010
of the Revised Code.	5011

Sec. 5709.12.  (A) As used in this section, "independent	5012
living facilities" means any residential housing facilities and	5013
related property that are not a nursing home, residential care	5014
facility, or adult care facility as defined in division (A) of	5015
section 5701.13 of the Revised Code.	5016

(B) Lands, houses, and other buildings belonging to a county,	5017
township, or municipal corporation and used exclusively for the	5018
accommodation or support of the poor, or leased to the state or	5019
any political subdivision for public purposes shall be exempt from	5020
taxation. Real and tangible personal property belonging to	5021
institutions that is used exclusively for charitable purposes	5022
shall be exempt from taxation, including real property belonging	5023
to an institution that is a nonprofit corporation that receives a	5024
grant under the Thomas Alva Edison grant program authorized by	5025
division (C) of section 122.33 of the Revised Code at any time	5026
during the tax year and being held for leasing or resale to	5027
others. If, at any time during a tax year for which such property	5028
is exempted from taxation, the corporation ceases to qualify for	5029
such a grant, the director of development shall notify the tax	5030
commissioner, and the tax commissioner shall cause the property to	5031
be restored to the tax list beginning with the following tax year.	5032
All property owned and used by a nonprofit organization	5033
exclusively for a home for the aged, as defined in section 5701.13	5034
of the Revised Code, also shall be exempt from taxation.	5035

(C)(1) If a home for the aged described in division (B)(1) of	5036
section 5701.13 of the Revised Code is operated in conjunction	5037
with or at the same site as independent living facilities, the	5038
exemption granted in division (B) of this section shall include	5039
kitchen, dining room, clinic, entry ways, maintenance and storage	5040
areas, and land necessary for access commonly used by both	5041
residents of the home for the aged and residents of the	5042
independent living facilities. Other facilities commonly used by	5043
both residents of the home for the aged and residents of	5044
independent living units shall be exempt from taxation only if the	5045
other facilities are used primarily by the residents of the home	5046
for the aged. Vacant land currently unused by the home, and	5047
independent living facilities and the lands connected with them	5048
are not exempt from taxation. Except as provided in division	5049
(A)(1) of section 5709.121 of the Revised Code, property of a home	5050
leased for nonresidential purposes is not exempt from taxation.	5051

(2) Independent living facilities are exempt from taxation if	5052
they are operated in conjunction with or at the same site as a	5053
home for the aged described in division (B)(2) of section 5701.13	5054
of the Revised Code; operated by a corporation, association, or	5055
trust described in division (B)(1)(b) of that section; operated	5056
exclusively for the benefit of members of the corporation,	5057
association, or trust who are retired, aged, or infirm; and	5058
provided to those members without charge in consideration of their	5059
service, without compensation, to a charitable, religious,	5060
fraternal, or educational institution. For the purposes of	5061
division (C)(2) of this section, "compensation" does not include	5062
furnishing room and board, clothing, health care, or other	5063
necessities, or stipends or other de minimis payments to defray	5064
the cost thereof.	5065

(D)(1) A private corporation established under federal law,	5066
defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, as	5067
amended, the objects of which include encouraging the advancement	5068
of science generally, or of a particular branch of science, the	5069
promotion of scientific research, the improvement of the	5070
qualifications and usefulness of scientists, or the increase and	5071
diffusion of scientific knowledge is conclusively presumed to be a	5072
charitable or educational institution. A private corporation	5073
established as a nonprofit corporation under the laws of a state,	5074
that is exempt from federal income taxation under section	5075
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26	5076
U.S.C.A. 1, as amended, and has as its principal purpose one or	5077
more of the foregoing objects, also is conclusively presumed to be	5078
a charitable or educational institution.	5079

The fact that an organization described in this division	5080
operates in a manner that results in an excess of revenues over	5081
expenses shall not be used to deny the exemption granted by this	5082
section, provided such excess is used, or is held for use, for	5083
exempt purposes or to establish a reserve against future	5084
contingencies; and, provided further, that such excess may not be	5085
distributed to individual persons or to entities that would not be	5086
entitled to the tax exemptions provided by this chapter. Nor shall	5087
the fact that any scientific information diffused by the	5088
organization is of particular interest or benefit to any of its	5089
individual members be used to deny the exemption granted by this	5090
section, provided that such scientific information is available to	5091
the public for purchase or otherwise.	5092

(2) Division (D)(2) of this section does not apply to real	5093
property exempted from taxation under this section and division	5094
(A)(3) of section 5709.121 of the Revised Code and belonging to a	5095
nonprofit corporation described in division (D)(1) of this section	5096
that has received a grant under the Thomas Alva Edison grant	5097
program authorized by division (C) of section 122.33 of the	5098
Revised Code during any of the tax years the property was exempted	5099
from taxation.	5100

When a private corporation described in division (D)(1) of	5101
this section sells all or any portion of a tract, lot, or parcel	5102
of real estate that has been exempt from taxation under this	5103
section and section 5709.121 of the Revised Code, the portion sold	5104
shall be restored to the tax list for the year following the year	5105
of the sale and, except in connection with a sale and transfer of	5106
such a tract, lot, or parcel to a county land reutilization	5107
corporation organized under Chapter 1724. of the Revised Code, a	5108
charge shall be levied against the sold property in an amount	5109
equal to the tax savings on such property during the four tax	5110
years preceding the year the property is placed on the tax list.	5111
The tax savings equals the amount of the additional taxes that	5112
would have been levied if such property had not been exempt from	5113
taxation.	5114

The charge constitutes a lien of the state upon such property	5115
as of the first day of January of the tax year in which the charge	5116
is levied and continues until discharged as provided by law. The	5117
charge may also be remitted for all or any portion of such	5118
property that the tax commissioner determines is entitled to	5119
exemption from real property taxation for the year such property	5120
is restored to the tax list under any provision of the Revised	5121
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40,	5122
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84,	5123
upon an application for exemption covering the year such property	5124
is restored to the tax list filed under section 5715.27 of the	5125
Revised Code.	5126

(E) Real property held by an organization organized and	5127
operated exclusively for charitable purposes as described under	5128
section 501(c)(3) of the Internal Revenue Code and exempt from	5129
federal taxation under section 501(a) of the Internal Revenue	5130
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose	5131
of constructing or rehabilitating residences for eventual transfer	5132
to qualified low-income families through sale, lease, or land	5133
installment contract, shall be exempt from taxation.	5134

The exemption shall commence on the day title to the property	5135
is transferred to the organization and shall continue to the end	5136
of the tax year in which the organization transfers title to the	5137
property to a qualified low-income family. In no case shall the	5138
exemption extend beyond the second succeeding tax year following	5139
the year in which the title was transferred to the organization.	5140
If the title is transferred to the organization and from the	5141
organization to a qualified low-income family in the same tax	5142
year, the exemption shall continue to the end of that tax year.	5143
The proportionate amount of taxes that are a lien but not yet	5144
determined, assessed, and levied for the tax year in which title	5145
is transferred to the organization shall be remitted by the county	5146
auditor for each day of the year that title is held by the	5147
organization.	5148

Upon transferring the title to another person, the	5149
organization shall file with the county auditor an affidavit	5150
affirming that the title was transferred to a qualified low-income	5151
family or that the title was not transferred to a qualified	5152
low-income family, as the case may be; if the title was	5153
transferred to a qualified low-income family, the affidavit shall	5154
identify the transferee by name. If the organization transfers	5155
title to the property to anyone other than a qualified low-income	5156
family, the exemption, if it has not previously expired, shall	5157
terminate, and the property shall be restored to the tax list for	5158
the year following the year of the transfer and a charge shall be	5159
levied against the property in an amount equal to the amount of	5160
additional taxes that would have been levied if such property had	5161
not been exempt from taxation. The charge constitutes a lien of	5162
the state upon such property as of the first day of January of the	5163
tax year in which the charge is levied and continues until	5164
discharged as provided by law.	5165

The application for exemption shall be filed as otherwise	5166
required under section 5715.27 of the Revised Code, except that	5167
the organization holding the property shall file with its	5168
application documentation substantiating its status as an	5169
organization organized and operated exclusively for charitable	5170
purposes under section 501(c)(3) of the Internal Revenue Code and	5171
its qualification for exemption from federal taxation under	5172
section 501(a) of the Internal Revenue Code, and affirming its	5173
intention to construct or rehabilitate the property for the	5174
eventual transfer to qualified low-income families.	5175

As used in this division, "qualified low-income family" means	5176
a family whose income does not exceed two hundred per cent of the	5177
official federal poverty guidelines as revised annually in	5178
accordance with section 673(2) of the "Omnibus Budget	5179
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as	5180
amended, for a family size equal to the size of the family whose	5181
income is being determined.	5182

(F) Real property held by a county land reutilization	5183
corporation organized under Chapter 1724. of the Revised Code	5184
shall be exempt from taxation. Notwithstanding section 5715.27 of	5185
the Revised Code, a county land reutilization corporation is not	5186
required to apply to any county or state agency in order to	5187
qualify for the exemption.	5188

The exemption shall commence on the day title to the property	5189
is transferred to the corporation and shall continue to the end of	5190
the tax year in which the instrument transferring title from the	5191
corporation to another owner is recorded, if the use to which the	5192
other owner puts the property does not qualify for an exemption	5193
under this section or any other section of the Revised Code. If	5194
the title to the property is transferred to the corporation and	5195
from the corporation in the same tax year, the exemption shall	5196
continue to the end of that tax year. The proportionate amount of	5197
taxes that are a lien but not yet determined, assessed, and	5198
levied for the tax year in which title is transferred to the	5199
corporation shall be remitted by the county auditor for each day	5200
of the year that title is held by the corporation.	5201

Upon transferring the title to another person, the	5202
corporation shall file with the county auditor an affidavit	5203
affirming that the title was transferred to such other person and	5204
shall identify the transferee by name. If the corporation	5205
transfers title to the property to anyone that does not qualify or	5206
the use to which the property is put does not qualify the	5207
property for an exemption under this section or any other section	5208
of the Revised Code, the exemption, if it has not previously	5209
expired, shall terminate, and the property shall be restored to	5210
the tax list for the year following the year of the transfer. A	5211
charge shall be levied against the property in an amount equal to	5212
the amount of additional taxes that would have been levied if	5213
such property had not been exempt from taxation. The charge	5214
constitutes a lien of the state upon such property as of the	5215
first day of January of the tax year in which the charge is	5216
levied and continues until discharged as provided by law.	5217

In lieu of the application for exemption otherwise required	5218
to be filed as required under section 5715.27 of the Revised	5219
Code, a count land reutilization corporation holding the property	5220
shall, upon the request of any county or state agency, submit its	5221
articles of incorporation substantiating its status as a county	5222
land reutilization corporation.	5223

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

5224

(1) "Delinquent lands" means all lands upon which delinquent	5225
taxes, as defined in section 323.01 of the Revised Code, remain	5226
unpaid at the time a settlement is made between the county	5227
treasurer and auditor pursuant to division (C) of section 321.24	5228
of the Revised Code.	5229

(2) "Delinquent vacant lands" means all lands that have been	5230
delinquent lands for at least two years and that are unimproved by	5231
any dwelling.	5232

(3) "County land reutilization corporation" means a county	5233
land reutilization corporation organized under Chapter 1724. of	5234
the Revised Code.	5235

(B) As used in sections 5719.04, 5721.03, and 5721.31 of the	5236
Revised Code and in any other sections of the Revised Code to	5237
which those sections are applicable, a newspaper or newspaper of	5238
general circulation shall be a publication bearing a title or	5239
name, regularly issued as frequently as once a week for a definite	5240
price or consideration paid for by not less than fifty per cent of	5241
those to whom distribution is made, having a second class mailing	5242
privilege, being not less than four pages, published continuously	5243
during the immediately preceding one-year period, and circulated	5244
generally in the political subdivision in which it is published.	5245
Such publication shall be of a type to which the general public	5246
resorts for passing events of a political, religious, commercial,	5247
and social nature, current happenings, announcements,	5248
miscellaneous reading matter, advertisements, and other notices.	5249

Sec. 5721.011.  Immediately after each settlement required by	5250
division (C) of section 321.24 of the Revised Code, each county	5251
auditor shall compile, in substantially the same form as the list	5252
and duplicate prepared pursuant to section 319.28 of the Revised	5253
Code, a list and duplicate of all delinquent lands in histhe	5254
auditor's county. In any such list there may be included lands	5255
that have been omitted from a prior list. Lands on which the only	5256
unpaid taxes are amounts claimed in good faith not to be due in	5257
complaints pending under section 5715.19 of the Revised Code and	5258
lands that are the subject of an application for exemption from	5259
taxation under section 5715.27 of the Revised Code shall not be	5260
included in the list. The delinquent land list and duplicate shall	5261
contain the description of the property and the name of the person	5262
in whose name it is listed as they appear on the tax list of the	5263
previous tax year and the total amount of all taxes, assessments,	5264
recoupment charges, penalties, and interest due and unpaid against	5265
the entry at the settlement and shall set forth as separate items	5266
any interest required to be so entered under divisiondivisions	5267
(B)(1) or, (2), and (3) of section 323.121 of the Revised Code.	5268
The original list shall be kept in the office of the auditor, and	5269
the duplicate shall be certified and delivered to the county	5270
treasurer within thirty days after the settlement required by	5271
division (C) of section 321.24 of the Revised Code.	5272

Sec. 5721.03.  (A) At the time of making the delinquent land	5273
list, as provided in section 5721.011 of the Revised Code, the	5274
county auditor shall compile a delinquent tax list consisting of	5275
all lands on the delinquent land list on which taxes have become	5276
delinquent at the close of the collection period immediately	5277
preceding the making of the delinquent land list. The auditor	5278
shall also compile a delinquent vacant land tax list of all	5279
delinquent vacant lands prior to the institution of any	5280
foreclosure and forfeiture actions against delinquent vacant lands	5281
under section 5721.14 of the Revised Code or any foreclosure	5282
actions against delinquent vacant lands under section 5721.18 of	5283
the Revised Code.	5284

The delinquent tax list, and the delinquent vacant land tax	5285
list if one is compiled, shall contain all of the information	5286
included on the delinquent land list, except that, if the	5287
auditor's records show that the name of the person in whose name	5288
the property currently is listed is not the name that appears on	5289
the delinquent land list, the name used in the delinquent tax list	5290
or the delinquent vacant land tax list shall be the name of the	5291
person the auditor's records show as the person in whose name the	5292
property currently is listed.	5293

Lands that have been included in a previously published	5294
delinquent tax list shall not be included in the delinquent tax	5295
list so long as taxes have remained delinquent on such lands for	5296
the entire intervening time.	5297

In either list, there may be included lands that have been	5298
omitted in error from a prior list and lands with respect to which	5299
the auditor has received a certification that a delinquent tax	5300
contract has become void since the publication of the last	5301
previously published list, provided the name of the owner was	5302
stricken from a prior list under section 5721.02 of the Revised	5303
Code.	5304

(B)(1) The auditor shall cause the delinquent tax list and	5305
the delinquent vacant land tax list, if one is compiled, to be	5306
published twice within sixty days after the delivery of the	5307
delinquent land duplicate to the county treasurer, in a newspaper	5308
of general circulation in the county. The publication shall be	5309
printed in the English language.	5310

The auditor shall insert display notices of the forthcoming	5311
publication of the delinquent tax list and, if it is to be	5312
published, the delinquent vacant land tax list once a week for two	5313
consecutive weeks in a newspaper of general circulation in the	5314
county. The display notices shall contain the times and methods of	5315
payment of taxes provided by law, including information concerning	5316
installment payments made in accordance with a written delinquent	5317
tax contract. The display notice for the delinquent tax list also	5318
shall include a notice that an interest charge will accrue on	5319
accounts remaining unpaid after the last day of November unless	5320
the taxpayer enters into a written delinquent tax contract to pay	5321
such taxes in installments. The display notice for the delinquent	5322
vacant land tax list if it is to be published also shall include a	5323
notice that delinquent vacant lands in the list are lands on which	5324
taxes have remained unpaid for two yearsone year after being	5325
certified delinquent, and that they are subject to foreclosure	5326
proceedings as provided in section 323.25, sections 323.65 to	5327
323.79, or section 5721.18 of the Revised Code, or foreclosure and	5328
forfeiture proceedings as provided in section 5721.14 of the	5329
Revised Code. Each display notice also shall state that the lands	5330
are subject to a tax certificate sale under section 5721.32 or	5331
5721.33 of the Revised Code or assignment to a county land	5332
reutilization corporation, as the case may be, and shall include	5333
any other information that the auditor considers pertinent to	5334
the purpose of the notice. The display notices shall be	5335
furnished by the auditor to the newspapers selected to publish	5336
the lists at least ten days before their first publication.	5337

(2) Publication of the list or lists may be made by a	5338
newspaper in installments, provided the complete publication of	5339
each list is made twice during the sixty-day period.	5340

(3) There shall be attached to the delinquent tax list a	5341
notice that the delinquent lands will be certified for foreclosure	5342
by the auditor unless the taxes, assessments, interest, and	5343
penalties due and owing on them are paid. There shall be attached	5344
to the delinquent vacant land tax list, if it is to be published,	5345
a notice that delinquent vacant lands will be certified for	5346
foreclosure or foreclosure and forfeiture by the auditor unless	5347
the taxes, assessments, interest, and penalties due and owing on	5348
them are paid within twenty-eight days after the final publication	5349
of the notice.	5350

(4) The auditor shall review the first publication of each	5351
list for accuracy and completeness and may correct any errors	5352
appearing in the list in the second publication.	5353

(C) For the purposes of section 5721.18 of the Revised Code,	5354
land is first certified delinquent on the date of the	5355
certification of the delinquent land list containing that land.	5356

Sec. 5721.06.  (A)(1) The form of the notice required to be	5357
attached to the published delinquent tax list by division (B)(3)	5358
of section 5721.03 of the Revised Code shall be in substance as	5359
follows:	5360

"DELINQUENT LAND TAX NOTICE	5361

The lands, lots, and parts of lots returned delinquent by the	5362
county treasurer of ................... county, with the taxes	5363
assessments, interest, and penalties, charged against them	5364
agreeably to law, are contained and described in the following	5365
list: (Here insert the list with the names of the owners of such	5366
respective tracts of land or town lots as designated on the	5367
delinquent tax list. If, prior to seven days before the	5368
publication of the list, a delinquent tax contract has been	5369
entered into under section 323.31 of the Revised Code, the owner's	5370
name may be stricken from the list or designated by an asterisk	5371
shown in the margin next to the owner's name.)	5372

Notice is hereby given that the whole of such several lands,	5373
lots, or parts of lots will be certified for foreclosure by the	5374
county auditor pursuant to law unless the whole of the delinquent	5375
taxes, assessments, interest, and penalties are paid within one	5376
year or unless a tax certificate with respect to the parcel is	5377
sold under section 5721.32 or 5721.33 of the Revised Code. The	5378
names of persons who have entered into a written delinquent tax	5379
contract with the county treasurer to discharge the delinquency	5380
are designated by an asterisk or have been stricken from the	5381
list."	5382

(2) If the county treasurer has certified to the county	5383
auditor that the treasurer intends to offer for sale or assign a	5384
tax certificate with respect to one or more parcels of delinquent	5385
land under section 5721.32 or 5721.33 of the Revised Code, the	5386
form of the notice shall include the following statement, appended	5387
after the second paragraph of the notice prescribed by division	5388
(A)(1) of this section:	5389

"Notice also is hereby given that a tax certificate may be	5390
offered for sale or assigned under section 5721.32 or 5721.33 of	5391
the Revised Code with respect to those parcels shown on this list.	5392
If a tax certificate on a parcel is purchased, the purchaser of	5393
the tax certificate acquires the state's or its taxing district's	5394
first lien against the property, and an additional interest charge	5395
of up to eighteen per cent per annum shall be assessed against the	5396
parcel. In addition, failure by the owner of the parcel to redeem	5397
the tax certificate may result in foreclosure proceedings against	5398
the parcel. No tax certificate shall be offered for sale if the	5399
owner of the parcel has either discharged the lien by paying to	5400
the county treasurer in cash the amount of delinquent taxes,	5401
assessments, penalties, interest, and charges charged against the	5402
property, or has entered into a valid delinquent tax contract	5403
pursuant to section 323.31 of the Revised Code to pay those	5404
amounts in installments."	5405

(B) The form of the notice required to be attached to the	5406
published delinquent vacant land tax list by division (B)(3) of	5407
section 5721.03 of the Revised Code shall be in substance as	5408
follows:	5409

"DELINQUENT VACANT LAND TAX NOTICE	5410

The delinquent vacant lands, returned delinquent by the	5411
county treasurer of................. county, with the taxes	5412
assessments, interest, and penalties charged against them	5413
according to law, and remaining delinquent for two yearsone year,	5414
are contained and described in the following list: (here insert	5415
the list with the names of the owners of the respective tracts of	5416
land as designated on the delinquent vacant land tax list. If,	5417
prior to seven days before the publication of the list, a	5418
delinquent tax contract has been entered into under section 323.31	5419
of the Revised Code, the owner's name may be stricken from the	5420
list or designated by an asterisk shown in the margin next to the	5421
owner's name.)	5422

Notice is hereby given that these delinquent vacant lands	5423
will be certified for foreclosure or foreclosure and forfeiture by	5424
the county auditor pursuant to law unless the whole of the	5425
delinquent taxes, assessments, interest, and penalties are paid	5426
within twenty-eight days after the final publication of this	5427
notice. The names of persons who have entered into a written	5428
delinquent tax contract with the county treasurer to discharge the	5429
delinquency are designated by an asterisk or have been stricken	5430
from the list."	5431

Sec. 5721.10.  Except as otherwise provided under sections	5432
5721.30 to 5721.43 of the Revised Code, the state shall have the	5433
first lien on the lands and lots described in the delinquent land	5434
list, for the amount of taxes, assessments, interest, and penalty	5435
charged prior to the delivery of such list. If the taxes have not	5436
been paid for one year after having been certified as delinquent,	5437
the state shall institute foreclosure proceedings in the manner	5438
provided by sectionssection 323.25, sections 323.65 to 323.79, or	5439
sections 5721.01 to 5721.28 of the Revised Code, unless a tax	5440
certificate respecting that property has been sold or assigned	5441
under section 5721.32 or 5721.33 of the Revised Code, or unless	5442
such taxes are the subject of a valid delinquent tax contract	5443
under section 323.31 of the Revised Code for which the county	5444
treasurer has not made certification to the county auditor that	5445
the delinquent tax contract has become void. The court shall	5446
levy, as costs in the foreclosure proceedings instituted on the	5447
certification of delinquency, the cost of an abstract or	5448
certificate of title to the property described in the	5449
certification, if it is required by the court, to be paid into	5450
the general fund of the county. Sections 5721.01 to 5721.28 of	5451
the Revised Code do not prevent the partial payment of such	5452
delinquent taxes, assessments, interest, and penalty during the	5453
period the delinquency is being discharged in accordance with a	5454
delinquent tax contract under section 323.31 of the Revised Code,	5455
but the partial payments may be made and received as provided by	5456
law without prejudice to the right of the state to institute	5457
foreclosure proceedings for any amount then remaining unpaid, if	5458
the county treasurer certifies to the county auditor that the	5459
delinquent tax contract has become void.	5460

Sec. 5721.11.  The county auditor shall enter upon the county	5461
auditor's tax list and county treasurer's duplicate, showing lands	5462
delinquent, the word "delinquent," and such entry on said tax list	5463
and duplicate is notice to all purchasers or other persons	5464
acquiring any right, title, or interest in or to the land	5465
pertinent to which such entry is made, of the prior right and lien	5466
of the state under sections 323.01 to 323.79 or sections 5721.01	5467
to 5721.28, inclusive, of the Revised Code.	5468

Sec. 5721.18.  The county prosecuting attorney, upon the	5469
delivery to the prosecuting attorney by the county auditor of a	5470
delinquent land or delinquent vacant land tax certificate, or of a	5471
master list of delinquent or delinquent vacant tracts, shall	5472
institute a foreclosure proceeding under this section in the name	5473
of the county treasurer to foreclose the lien of the state, in any	5474
court with jurisdiction or in the county board of revision with	5475
jurisdiction pursuant to section 323.66 of the Revised Code,	5476
unless the taxes, assessments, charges, penalties, and interest	5477
are paid prior to the time a complaint is filed, or unless a	5478
foreclosure or foreclosure and forfeiture action has been or will	5479
be instituted under section 323.25, sections 323.65 to 323.79, or	5480
section 5721.14 of the Revised Code. If the delinquent land or	5481
delinquent vacant land tax certificate or the master list of	5482
delinquent or delinquent vacant tracts lists minerals or rights	5483
to minerals listed pursuant to sections 5713.04, 5713.05, and	5484
5713.06 of the Revised Code, the county prosecuting attorney may	5485
institute a foreclosure proceeding in the name of the county	5486
treasurer, in any court with jurisdiction, to foreclose the lien	5487
of the state against such minerals or rights to minerals, unless	5488
the taxes, assessments, charges, penalties, and interest are paid	5489
prior to the time the complaint is filed, or unless a foreclosure	5490
or foreclosure and forfeiture action has been or will be	5491
instituted under section 323.25, sections 323.65 to 323.79, or	5492
section 5721.14 of the Revised Code.	5493

The prosecuting attorney shall prosecute the proceeding to	5494
final judgment and satisfaction. Within ten days after obtaining a	5495
judgment, the prosecuting attorney shall notify the treasurer in	5496
writing that judgment has been rendered. If there is a copy of a	5497
written delinquent tax contract attached to the certificate or an	5498
asterisk next to an entry on the master list, or if a copy of a	5499
delinquent tax contract is received from the auditor prior to the	5500
commencement of the proceeding under this section, the prosecuting	5501
attorney shall not institute the proceeding under this section,	5502
unless the prosecuting attorney receives a certification of the	5503
treasurer that the delinquent tax contract has become void.	5504

(A) This division applies to all foreclosure proceedings not	5505
instituted and prosecuted under section 323.25 of the Revised Code	5506
or division (B) or (C) of this section. The foreclosure	5507
proceedings shall be instituted and prosecuted in the same manner	5508
as is provided by law for the foreclosure of mortgages on land,	5509
except that, if service by publication is necessary, such	5510
publication shall be made once a week for three consecutive weeks	5511
instead of as provided by the Rules of Civil Procedure, and the	5512
service shall be complete at the expiration of three weeks after	5513
the date of the first publication. In any proceeding prosecuted	5514
under this section, if the prosecuting attorney determines that	5515
service upon a defendant may be obtained ultimately only by	5516
publication, the prosecuting attorney may cause service to be made	5517
simultaneously by certified mail, return receipt requested,	5518
ordinary mail, and publication.	5519

In any county that has adopted a permanent parcel number	5520
system, the parcel may be described in the notice by parcel number	5521
only, instead of also with a complete legal description, if the	5522
prosecuting attorney determines that the publication of the	5523
complete legal description is not necessary to provide reasonable	5524
notice of the foreclosure proceeding to the interested parties. If	5525
the complete legal description is not published, the notice shall	5526
indicate where the complete legal description may be obtained.	5527

It is sufficient, having been made a proper party to the	5528
foreclosure proceeding, for the treasurer to allege in the	5529
treasurer's complaint that the certificate or master list has been	5530
duly filed by the auditor, that the amount of money appearing to	5531
be due and unpaid is due and unpaid, and that there is a lien	5532
against the property described in the certificate or master list,	5533
without setting forth in the complaint any other or special matter	5534
relating to the foreclosure proceeding. The prayer of the	5535
complaint shall be that the court or the county board of revision	5536
with jurisdiction pursuant to section 323.66 of the Revised Code	5537
issue an order that the property be sold or conveyed by the	5538
sheriff or otherwise be disposed of, and the equity of redemption	5539
be extinguished, according to the alternative redemption	5540
procedures prescribed in sections 323.65 to 323.79 of the	5541
Revised Code, or if the action is in the municipal court by the	5542
bailiff, in the manner provided in section 5721.19 of the Revised	5543
Code.	5544

In the foreclosure proceeding, the treasurer may join in one	5545
action any number of lots or lands, but the decree shall be	5546
rendered separately, and any proceedings may be severed, in the	5547
discretion of the court or board of revision, for the purpose of	5548
trial or appeal, and the court or board of revision shall make	5549
such order for the payment of costs as is considered proper. The	5550
certificate or master list filed by the auditor with the	5551
prosecuting attorney is prima-facie evidence at the trial of the	5552
foreclosure action of the amount and validity of the taxes,	5553
assessments, charges, penalties, and interest appearing due and	5554
unpaid and of their nonpayment.	5555

(B) Foreclosure proceedings constituting an action in rem may	5556
be commenced by the filing of a complaint after the end of the	5557
second year from the date on which the delinquency was first	5558
certified by the auditor. Prior to filing such an action in rem,	5559
the prosecuting attorney shall cause a title search to be	5560
conducted for the purpose of identifying any lienholders or other	5561
persons with interests in the property subject to foreclosure.	5562
Following the title search, the action in rem shall be instituted	5563
by filing in the office of the clerk of a court with jurisdiction	5564
a complaint bearing a caption substantially in the form set forth	5565
in division (A) of section 5721.181 of the Revised Code.	5566

Any number of parcels may be joined in one action. Each	5567
separate parcel included in a complaint shall be given a serial	5568
number and shall be separately indexed and docketed by the clerk	5569
of the court in a book kept by the clerk for such purpose. A	5570
complaint shall contain the permanent parcel number of each parcel	5571
included in it, the full street address of the parcel when	5572
available, a description of the parcel as set forth in the	5573
certificate or master list, the name and address of the last known	5574
owner of the parcel if they appear on the general tax list, the	5575
name and address of each lienholder and other person with an	5576
interest in the parcel identified in the title search relating to	5577
the parcel that is required by this division, and the amount of	5578
taxes, assessments, charges, penalties, and interest due and	5579
unpaid with respect to the parcel. It is sufficient for the	5580
treasurer to allege in the complaint that the certificate or	5581
master list has been duly filed by the auditor with respect to	5582
each parcel listed, that the amount of money with respect to each	5583
parcel appearing to be due and unpaid is due and unpaid, and that	5584
there is a lien against each parcel, without setting forth any	5585
other or special matters. The prayer of the complaint shall be	5586
that the court issue an order that the land described in the	5587
complaint be sold in the manner provided in section 5721.19 of the	5588
Revised Code.	5589

(1) Within thirty days after the filing of a complaint, the	5590
clerk of the court in which the complaint was filed shall cause a	5591
notice of foreclosure substantially in the form of the notice set	5592
forth in division (B) of section 5721.181 of the Revised Code to	5593
be published once a week for three consecutive weeks in a	5594
newspaper of general circulation in the county. In any county that	5595
has adopted a permanent parcel number system, the parcel may be	5596
described in the notice by parcel number only, instead of also	5597
with a complete legal description, if the prosecuting attorney	5598
determines that the publication of the complete legal description	5599
is not necessary to provide reasonable notice of the foreclosure	5600
proceeding to the interested parties. If the complete legal	5601
description is not published, the notice shall indicate where the	5602
complete legal description may be obtained.	5603

After the third publication, the publisher shall file with	5604
the clerk of the court an affidavit stating the fact of the	5605
publication and including a copy of the notice of foreclosure as	5606
published. Service of process for purposes of the action in rem	5607
shall be considered as complete on the date of the last	5608
publication.	5609

Within thirty days after the filing of a complaint and before	5610
the final date of publication of the notice of foreclosure, the	5611
clerk of the court also shall cause a copy of a notice	5612
substantially in the form of the notice set forth in division (C)	5613
of section 5721.181 of the Revised Code to be mailed by certified	5614
mail, with postage prepaid, to each person named in the complaint	5615
as being the last known owner of a parcel included in it, or as	5616
being a lienholder or other person with an interest in a parcel	5617
included in it. The notice shall be sent to the address of each	5618
such person, as set forth in the complaint, and the clerk shall	5619
enter the fact of such mailing upon the appearance docket. If the	5620
name and address of the last known owner of a parcel included in a	5621
complaint is not set forth in it, the auditor shall file an	5622
affidavit with the clerk stating that the name and address of the	5623
last known owner does not appear on the general tax list.	5624

(2)(a) An answer may be filed in an action in rem under this	5625
division by any person owning or claiming any right, title, or	5626
interest in, or lien upon, any parcel described in the complaint.	5627
The answer shall contain the caption and number of the action and	5628
the serial number of the parcel concerned. The answer shall set	5629
forth the nature and amount of interest claimed in the parcel and	5630
any defense or objection to the foreclosure of the lien of the	5631
state for delinquent taxes, assessments, charges, penalties, and	5632
interest as shown in the complaint. The answer shall be filed in	5633
the office of the clerk of the court, and a copy of the answer	5634
shall be served on the prosecuting attorney, not later than	5635
twenty-eight days after the date of final publication of the	5636
notice of foreclosure. If an answer is not filed within such time,	5637
a default judgment may be taken as to any parcel included in a	5638
complaint as to which no answer has been filed. A default judgment	5639
is valid and effective with respect to all persons owning or	5640
claiming any right, title, or interest in, or lien upon, any such	5641
parcel, notwithstanding that one or more of such persons are	5642
minors, incompetents, absentees or nonresidents of the state, or	5643
convicts in confinement.	5644

(b)(i) A receiver appointed pursuant to divisions (C)(2) and	5645
(3) of section 3767.41 of the Revised Code may file an answer	5646
pursuant to division (B)(2)(a) of this section, but is not	5647
required to do so as a condition of receiving proceeds in a	5648
distribution under division (B)(1) of section 5721.17 of the	5649
Revised Code.	5650

(ii) When a receivership under section 3767.41 of the Revised	5651
Code is associated with a parcel, the notice of foreclosure set	5652
forth in division (B) of section 5721.181 of the Revised Code and	5653
the notice set forth in division (C) of that section shall be	5654
modified to reflect the provisions of division (B)(2)(b)(i) of	5655
this section.	5656

(3) At the trial of an action in rem under this division, the	5657
certificate or master list filed by the auditor with the	5658
prosecuting attorney shall be prima-facie evidence of the amount	5659
and validity of the taxes, assessments, charges, penalties, and	5660
interest appearing due and unpaid on the parcel to which the	5661
certificate or master list relates and their nonpayment. If an	5662
answer is properly filed, the court may, in its discretion, and	5663
shall, at the request of the person filing the answer, grant a	5664
severance of the proceedings as to any parcel described in such	5665
answer for purposes of trial or appeal.	5666

(C) In addition to the actions in rem authorized under	5667
division (B) of this section and section 5721.14 of the Revised	5668
Code, an action in rem may be commenced under this division. An	5669
action commenced under this division shall conform to all of the	5670
requirements of division (B) of this section except as follows:	5671

(1) The prosecuting attorney shall not cause a title search	5672
to be conducted for the purpose of identifying any lienholders or	5673
other persons with interests in the property subject to	5674
foreclosure, except that the prosecuting attorney shall cause a	5675
title search to be conducted to identify any receiver's lien.	5676

(2) The names and addresses of lienholders and persons with	5677
an interest in the parcel shall not be contained in the complaint,	5678
and notice shall not be mailed to lienholders and persons with an	5679
interest as provided in division (B)(1) of this section, except	5680
that the name and address of a receiver under section 3767.41 of	5681
the Revised Code shall be contained in the complaint and notice	5682
shall be mailed to the receiver.	5683

(3) With respect to the forms applicable to actions commenced	5684
under division (B) of this section and contained in section	5685
5721.181 of the Revised Code:	5686

(a) The notice of foreclosure prescribed by division (B) of	5687
section 5721.181 of the Revised Code shall be revised to exclude	5688
any reference to the inclusion of the name and address of each	5689
lienholder and other person with an interest in the parcel	5690
identified in a statutorily required title search relating to the	5691
parcel, and to exclude any such names and addresses from the	5692
published notice, except that the revised notice shall refer to	5693
the inclusion of the name and address of a receiver under section	5694
3767.41 of the Revised Code and the published notice shall include	5695
the receiver's name and address. The notice of foreclosure also	5696
shall include the following in boldface type:	5697

"If pursuant to the action the parcel is sold, the sale shall	5698
not affect or extinguish any lien or encumbrance with respect to	5699
the parcel other than a receiver's lien and other than the lien	5700
for land taxes, assessments, charges, interest, and penalties for	5701
which the lien is foreclosed and in satisfaction of which the	5702
property is sold. All other liens and encumbrances with respect to	5703
the parcel shall survive the sale."	5704

(b) The notice to the owner, lienholders, and other persons	5705
with an interest in a parcel shall be a notice only to the owner	5706
and to any receiver under section 3767.41 of the Revised Code, and	5707
the last two sentences of the notice shall be omitted.	5708

(4) As used in this division, a "receiver's lien" means the	5709
lien of a receiver appointed pursuant to divisions (C)(2) and (3)	5710
of section 3767.41 of the Revised Code that is acquired pursuant	5711
to division (H)(2)(b) of that section for any unreimbursed	5712
expenses and other amounts paid in accordance with division (F) of	5713
that section by the receiver and for the fees of the receiver	5714
approved pursuant to division (H)(1) of that section.	5715

(D) If the prosecuting attorney determines that an action in	5716
rem under division (B) or (C) of this section is precluded by law,	5717
then foreclosure proceedings shall be filed pursuant to division	5718
(A) of this section, and the complaint in the action in personam	5719
shall set forth the grounds upon which the action in rem is	5720
precluded.	5721

(E) The conveyance by the owner of any parcel against which a	5722
complaint has been filed pursuant to this section at any time	5723
after the date of publication of the parcel on the delinquent tax	5724
list but before the date of a judgment of foreclosure pursuant to	5725
section 5721.19 of the Revised Code shall not nullify the right of	5726
the county to proceed with the foreclosure.	5727

Sec. 5721.19.  (A) In its judgment of foreclosure rendered	5728
with respect to actions filed pursuant to section 5721.18 of the	5729
Revised Code, the court or the county board of revision with	5730
jurisdiction pursuant to section 323.66 of the Revised Code shall	5731
enter a finding with respect to each parcel of the amount of the	5732
taxes, assessments, charges, penalties, and interest, and the	5733
costs incurred in the foreclosure proceeding instituted against	5734
it, that are due and unpaid. The court or the county board of	5735
revision shall order such premises to be transferred pursuant to	5736
division (I) of this section or may order each parcel to be sold,	5737
without appraisal, for not less than either of the following:	5738

(1) The fair market value of the parcel, as determined by the	5739
county auditor, plus the costs incurred in the foreclosure	5740
proceeding;	5741

(2) The total amount of the finding entered by the court or	5742
the county board of revision, including all taxes, assessments,	5743
charges, penalties, and interest payable subsequent to the	5744
delivery to the county prosecuting attorney of the delinquent land	5745
tax certificate or master list of delinquent tracts and prior to	5746
the transfer of the deed of the parcel to the purchaser following	5747
confirmation of sale, plus the costs incurred in the foreclosure	5748
proceeding. For purposes of determining such amount, the county	5749
treasurer may estimate the amount of taxes, assessments, interest,	5750
penalties, and costs that will be payable at the time the deed of	5751
the property is transferred to the purchaser.	5752

Notwithstanding the minimum sales price provisions of	5753
divisions (A)(1) and (2) of this section to the contrary, a parcel	5754
sold pursuant to this section shall not be sold for less than the	5755
amount described in division (A)(2) of this section if the highest	5756
bidder is the owner of record of the parcel immediately prior to	5757
the judgment of foreclosure or a member of the following class of	5758
parties connected to that owner: a member of that owner's	5759
immediate family, a person with a power of attorney appointed by	5760
that owner who subsequently transfers the parcel to the owner, a	5761
sole proprietorship owned by that owner or a member of that	5762
owner's immediate family, or a partnership, trust, business trust,	5763
corporation, or association in which the owner or a member of the	5764
owner's immediate family owns or controls directly or indirectly	5765
more than fifty per cent. If a parcel sells for less than the	5766
amount described in division (A)(2) of this section, the officer	5767
conducting the sale shall require the buyer to complete an	5768
affidavit stating that the buyer is not the owner of record	5769
immediately prior to the judgment of foreclosure or a member of	5770
the specified class of parties connected to that owner, and the	5771
affidavit shall become part of the court records of the	5772
proceeding. If the county auditor discovers within three years	5773
after the date of the sale that a parcel was sold to that owner or	5774
a member of the specified class of parties connected to that owner	5775
for a price less than the amount so described, and if the parcel	5776
is still owned by that owner or a member of the specified class of	5777
parties connected to that owner, the auditor within thirty days	5778
after such discovery shall add the difference between that amount	5779
and the sale price to the amount of taxes that then stand charged	5780
against the parcel and is payable at the next succeeding date for	5781
payment of real property taxes. As used in this paragraph,	5782
"immediate family" means a spouse who resides in the same	5783
household and children.	5784

(B) Each parcel affected by the court's finding and order of	5785
sale shall be separately sold, unless the court orders any of such	5786
parcels to be sold together.	5787

Each parcel shall be advertised and sold by the officer to	5788
whom the order of sale is directed in the manner provided by law	5789
for the sale of real property on execution. The advertisement for	5790
sale of each parcel shall be published once a week for three	5791
consecutive weeks and shall include the date on which a second	5792
sale will be conducted if no bid is accepted at the first sale.	5793
Any number of parcels may be included in one advertisement.	5794

The notice of the advertisement shall be substantially in the	5795
form of the notice set forth in section 5721.191 of the Revised	5796
Code. In any county that has adopted a permanent parcel number	5797
system, the parcel may be described in the notice by parcel number	5798
only, instead of also with a complete legal description, if the	5799
prosecuting attorney determines that the publication of the	5800
complete legal description is not necessary to provide reasonable	5801
notice of the foreclosure sale to potential bidders. If the	5802
complete legal description is not published, the notice shall	5803
indicate where the complete legal description may be obtained.	5804

(C)(1) Whenever the officer charged to conduct the sale	5805
offers any parcel for sale the officer first shall read aloud a	5806
complete legal description of the parcel, or in the alternative,	5807
may read aloud only a summary description, including the complete	5808
street address of the parcel, if any, and a parcel number if the	5809
county has adopted a permanent parcel number system and if the	5810
advertising notice prepared pursuant to this section includes a	5811
complete legal description or indicates where the complete legal	5812
description may be obtained. Whenever the officer charged to	5813
conduct the sale offers any parcel for sale and no bids are made	5814
equal to the lesser of the amounts described in divisions (A)(1)	5815
and (2) of this section, the officer shall adjourn the sale of the	5816
parcel to the second date that was specified in the advertisement	5817
of sale. The second date shall be not less than two weeks or more	5818
than six weeks from the day on which the parcel was first offered	5819
for sale. The second sale shall be held at the same place and	5820
commence at the same time as set forth in the advertisement of	5821
sale. The officer shall offer any parcel not sold at the first	5822
sale. Upon the conclusion of any sale, or if any parcel remains	5823
unsold after being offered at two sales, the officer conducting	5824
the sale shall report the results to the court.	5825

(2)(a) If a parcel remains unsold after being offered at two	5826
sales, or one sale in the case of abandoned lands foreclosed under	5827
sections 323.65 to 323.79 of the Revised Code, or if a parcel	5828
sells at any sale but the amount of the price is less than the	5829
costs incurred in the proceeding instituted against the parcel	5830
under section 5721.18 of the Revised Code, then the clerk of the	5831
court shall certify to the county auditor the amount of those	5832
costs that remains unpaid. At the next semiannual apportionment of	5833
real property taxes that occurs following any such certification,	5834
the auditor shall reduce the real property taxes that the auditor	5835
otherwise would distribute to each taxing district. In making the	5836
reductions, the auditor shall subtract from the otherwise	5837
distributable real property taxes to a taxing district an amount	5838
that shall be determined by multiplying the certified costs by a	5839
fraction the numerator of which shall be the amount of the taxes,	5840
assessments, charges, penalties, and interest on the parcel owed	5841
to that taxing district at the time the parcel first was offered	5842
for sale pursuant to this section, and the denominator of which	5843
shall be the total of the taxes, assessments, charges, penalties,	5844
and interest on the parcel owed to all the taxing districts at	5845
that time. The auditor promptly shall pay to the clerk of the	5846
court the amounts of the reductions.	5847

(b) If reductions occur pursuant to division (C)(2)(a) of	5848
this section, and if at a subsequent time a parcel is sold at a	5849
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of	5850
the Revised Code, then, notwithstanding other provisions of the	5851
Revised Code, except section 5721.17 of the Revised Code,	5852
governing the distribution of the proceeds of a foreclosure or	5853
forfeiture sale, the proceeds first shall be distributed to	5854
reimburse the taxing districts subjected to reductions in their	5855
otherwise distributable real property taxes. The distributions	5856
shall be based on the same proportions used for purposes of	5857
division (C)(2)(a) of this section.	5858

(3) The court, in its discretion, may order any parcel not	5859
sold pursuant to the original order of sale to be advertised and	5860
offered for sale at a subsequent foreclosure sale. For such	5861
purpose, the court may direct the parcel to be appraised and fix a	5862
minimum price for which it may be sold.	5863

(D) Except as otherwise provided in division (B)(1) of	5864
section 5721.17 of the Revised Code, upon the confirmation of a	5865
sale, the proceeds of the sale shall be applied as follows:	5866

(1) The costs incurred in any proceeding filed against the	5867
parcel pursuant to section 5721.18 of the Revised Code shall be	5868
paid first.	5869

(2) Following the payment required by division (D)(1) of this	5870
section, the part of the proceeds that is equal to five per cent	5871
of the taxes and assessments due shall be deposited in the	5872
delinquent tax and assessment collection fund created pursuant to	5873
section 321.261 of the Revised Code. If a county land	5874
reutilization corporation is operating in the county, the board of	5875
county commissioners, by resolution, may provide that an	5876
additional amount, not to exceed five per cent of such taxes and	5877
assessments, shall be credited to the county land reutilization	5878
corporation fund created by section 321.263 of the Revised Code	5879
to pay for the corporation's expenses. If such a resolution is in	5880
effect, the percentage of such taxes and assessments so provided	5881
shall be credited to that fund.	5882

(3) Following the payment required by division (D)(2) of this	5883
section, the amount found due for taxes, assessments, charges,	5884
penalties, and interest shall be paid, including all taxes,	5885
assessments, charges, penalties, and interest payable subsequent	5886
to the delivery to the county prosecuting attorney of the	5887
delinquent land tax certificate or master list of delinquent	5888
tracts and prior to the transfer of the deed of the parcel to the	5889
purchaser following confirmation of sale. If the proceeds	5890
available for distribution pursuant to division (D)(3) of this	5891
section are sufficient to pay the entire amount of those taxes,	5892
assessments, charges, penalties, and interest, the portion of the	5893
proceeds representing taxes, interest, and penalties shall be paid	5894
to each claimant in proportion to the amount of taxes levied by	5895
the claimant in the preceding tax year, and the amount	5896
representing assessments and other charges shall be paid to each	5897
claimant in the order in which they became due. If the proceeds	5898
are not sufficient to pay that entire amount, the proportion of	5899
the proceeds representing taxes, penalties, and interest shall be	5900
paid to each claimant in the same proportion that the amount of	5901
taxes levied by the claimant against the parcel in the preceding	5902
tax year bears to the taxes levied by all such claimants against	5903
the parcel in the preceding tax year, and the proportion of the	5904
proceeds representing items of assessments and other charges shall	5905
be credited to those items in the order in which they became due.	5906

(E) If the proceeds from the sale of a parcel are	5907
insufficient to pay in full the amount of the taxes, assessments,	5908
charges, penalties, and interest which are due and unpaid; the	5909
costs incurred in the foreclosure proceeding instituted against it	5910
which are due and unpaid; and, if division (B)(1) of section	5911
5721.17 of the Revised Code is applicable, any notes issued by a	5912
receiver pursuant to division (F) of section 3767.41 of the	5913
Revised Code and any receiver's lien as defined in division (C)(4)	5914
of section 5721.18 of the Revised Code, the court, pursuant to	5915
section 5721.192 of the Revised Code, may enter a deficiency	5916
judgment against the owner of record of the parcel for the unpaid	5917
amount. If that owner of record is a corporation, the court may	5918
enter the deficiency judgment against the stockholder holding a	5919
majority of that corporation's stock.	5920

If after distribution of proceeds from the sale of the parcel	5921
under division (D) of this section the amount of proceeds to be	5922
applied to pay the taxes, assessments, charges, penalties,	5923
interest, and costs is insufficient to pay them in full, and the	5924
court does not enter a deficiency judgment against the owner of	5925
record pursuant to this division, the taxes, assessments, charges,	5926
penalties, interest, and costs shall be deemed satisfied.	5927

(F)(1) Upon confirmation of a sale, a spouse of the party	5928
charged with the delinquent taxes or assessments shall thereby be	5929
barred of the right of dower in the property sold, though such	5930
spouse was not a party to the action. No statute of limitations	5931
shall apply to such action. When the land or lots stand charged on	5932
the tax duplicate as certified delinquent, it is not necessary to	5933
make the state a party to the foreclosure proceeding, but the	5934
state shall be deemed a party to such action through and be	5935
represented by the county treasurer.	5936

(2) Except as otherwise provided in divisions (F)(3) and (G)	5937
of this section, unless such land or lots were previously redeemed	5938
pursuant to section 5721.25 of the Revised Code, upon the filing	5939
of the entry of confirmation of any sale or the expiration of the	5940
alternative redemption period as defined in section 323.65 of the	5941
Revised Code, the title to such land or lots shall be	5942
incontestable in the purchaser and shall be free and clear of all	5943
liens and encumbrances, except a federal tax lien notice of which	5944
is properly filed in accordance with section 317.09 of the Revised	5945
Code prior to the date that a foreclosure proceeding is instituted	5946
pursuant to division (B) of section 5721.18 of the Revised Code	5947
and the easements and covenants of record running with the land or	5948
lots that were created prior to the time the taxes or assessments,	5949
for the nonpayment of which the land or lots are sold at	5950
foreclosure, became due and payable.	5951

(3) When proceedings for foreclosure are instituted under	5952
division (C) of section 5721.18 of the Revised Code, unless the	5953
land or lots were previously redeemed pursuant to section 5721.25	5954
of the Revised Code or before the expiration of the alternative	5955
redemption period, upon the filing of the entry of confirmation of	5956
sale or after the expiration of the alternative redemption period,	5957
as may apply to the case, the title to such land or lots shall	5958
be incontestable in the purchaser and shall be free of any	5959
receiver's lien as defined in division (C)(4) of section 5721.18	5960
of the Revised Code and, except as otherwise provided in division	5961
(G) of this section, the liens for land taxes, assessments,	5962
charges, interest, and penalties for which the lien was foreclosed	5963
and in satisfaction of which the property was sold. All other	5964
liens and encumbrances with respect to the land or lots shall	5965
survive the sale.	5966

(4) The title shall not be invalid because of any	5967
irregularity, informality, or omission of any proceedings under	5968
this chapter, or in any processes of taxation, if such	5969
irregularity, informality, or omission does not abrogate the	5970
provision for notice to holders of title, lien, or mortgage to, or	5971
other interests in, such foreclosed lands or lots, as prescribed	5972
in this chapter.	5973

(G) If a parcel is sold under this section for the amount	5974
described in division (A)(2) of this section, and the county	5975
treasurer's estimate exceeds the amount of taxes, assessments,	5976
interest, penalties, and costs actually payable when the deed is	5977
transferred to the purchaser, the officer who conducted the sale	5978
shall refund to the purchaser the difference between the estimate	5979
and the amount actually payable. If the amount of taxes,	5980
assessments, interest, penalties, and costs actually payable when	5981
the deed is transferred to the purchaser exceeds the county	5982
treasurer's estimate, the officer shall certify the amount of the	5983
excess to the treasurer, who shall enter that amount on the real	5984
and public utility property tax duplicate opposite the property;	5985
the amount of the excess shall be payable at the next succeeding	5986
date prescribed for payment of taxes in section 323.12 of the	5987
Revised Code.	5988

(H) If a parcel is sold or transferred under this section or	5989
sections 323.28 and 323.65 to 323.78 of the Revised Code, the	5990
officer who conducted the sale or made the transfer of the	5991
property shall collect the recording fee and any associated costs	5992
to cover the recording from the purchaser or transferee at the	5993
time of the sale or transfer and, following confirmation of the	5994
sale or transfer, shall execute and record the deed conveying	5995
title to the parcel to the purchaser or transferee. For purposes	5996
of recording such deed, by placement of a bid or making a	5997
statement of interest by any party ultimately awarded the parcel,	5998
that purchaser or transferee thereby appoints the officer who	5999
makes the sale or is charged with executing and delivering the	6000
deed as agent for the purchaser or transferee for the sole purpose	6001
of accepting delivery of the deed. For such purposes, the	6002
confirmation of any such sale or order to transfer the parcel	6003
without appraisal or sale shall be deemed delivered upon the	6004
confirmation of such sale or transfer.	6005

(I) Notwithstanding section 5722.03 of the Revised Code, if	6006
the complaint alleges that the property is delinquent vacant land	6007
as defined in section 5721.01 of the Revised Code, abandoned lands	6008
as defined in section 323.65 of the Revised Code, or lands	6009
described in division (E) of section 5722.01 of the Revised Code,	6010
and the value of the taxes, assessments, penalties, interest, and	6011
all other charges and costs of the action exceed the auditor's	6012
fair market value of the parcel, then the court or board of	6013
revision having jurisdiction over the matter on motion of the	6014
plaintiff, or on the court's or board's own motion, shall, upon	6015
any adjudication of foreclosure, order, without appraisal and	6016
without sale, the fee simple title of the property to be	6017
transferred to and vested in an electing subdivision as defined in	6018
division (A) of section 5722.01 of the Revised Code. For purposes	6019
of determining whether the taxes, assessments, penalties,	6020
interest, and all other charges and costs of the action exceed	6021
the actual fair market value of the parcel, the auditor's most	6022
current valuation shall be rebuttably presumed to be, and	6023
constitute prima-facie evidence of, the fair market value of the	6024
parcel. In such case, the filing for journalization of a decree	6025
of foreclosure ordering that direct transfer without appraisal or	6026
sale shall constitute confirmation of the transfer and thereby	6027
terminate any further statutory or common law right of	6028
redemption.	6029

Sec. 5721.191.  (A) Subject to division (B) of this section,	6030
the form for the advertisement of a sale conducted pursuant to	6031
section 5721.19 of the Revised Code shall be as follows:	6032

"Notice of sale under judgment of foreclosure of liens	6033

for delinquent land taxes	6034

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

6035

case no.

6036

in the matter of foreclosure of liens for

6037

delinquent land taxes

6038

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

6039

Plaintiff,

vs.	6040

parcels of land encumbered with delinquent

6041

tax liens,

6042

Defendants.

Defendants.	6043

Whereas, judgment has been rendered against certain parcels	6044
of real property for taxes, assessments, charges, penalties,	6045
interest, and costs as follows:	6046

(Here set out, for each parcel, the respective permanent	6047
parcel number, full street address, description of the parcel,	6048
name and address of the last known owners of the parcel as shown	6049
on the general tax list, and total amount of the judgment) and;	6050

Whereas, such judgment orders such real property to be sold	6051
or otherwise disposed of according to law by the undersigned to	6052
satisfy the total amount of such judgment;	6053

Now, therefore, public notice is hereby given that I,	6054
.................... (officer of .........................., Ohio,	6055
will either dispose of such property according to law or sell such	6056
real property at public auction, for cash, to the highest bidder	6057
of an amount that equals at least (insert here, as in the court's	6058
order, the fair market value of the parcel as determined by the	6059
county auditor, or the total amount of the judgment, including all	6060
taxes, assessments, charges, penalties, and interest payable	6061
subsequent to the delivery to the prosecuting attorney of the	6062
delinquent land tax certificate or master list of delinquent	6063
tracts and prior to the transfer of the deed of the property to	6064
the purchaser following confirmation of sale), between the hours	6065
of ......... a.m. and ....... p.m., at (address and location) in	6066
..............., Ohio, on ..........., the .......... day of	6067
..............., .... If any parcel does not receive a sufficient	6068
bid or is not otherwise disposed of according to law, it shallmay	6069
be offered for sale, under the same terms and conditions of the	6070
first sale and at the same time of day and at the same place, on	6071
................, the ............ day of ............., ..., for	6072
an amount that equals at least (insert here, as in the court's	6073
order, the fair market value of the parcel as determined by the	6074
county auditor, or the total amount of the judgment, including all	6075
taxes assessments, charges, penalties, and interest payable	6076
subsequent to the delivery to the prosecuting attorney of the	6077
delinquent land tax certificate or master list of delinquent	6078
tracts and prior to the transfer of the deed of the property to	6079
the purchaser following confirmation of sale)."	6080

(B) If the title search required by division (B) of section	6081
5721.18 of the Revised Code that relates to a parcel subject to an	6082
in rem action under that division, or if the title search that	6083
relates to a parcel subject to an in personam action under	6084
division (A) of section 5721.18 of the Revised Code, indicates	6085
that a federal tax lien exists relative to the parcel, then the	6086
form of the advertisement of sale as described in division (A) of	6087
this section additionally shall include the following statement in	6088
boldface type:	6089

"PUBLIC NOTICE IS HEREBY GIVEN THAT (INSERT HERE THE	6090
DESCRIPTION OF EACH RELEVANT PARCEL) TO BE SOLD AT PUBLIC AUCTION	6091
IS SUBJECT TO A FEDERAL TAX LIEN THAT MAY NOT BE EXTINGUISHED BY	6092
THE SALE.	6093

	..............................		6094
	(officer)"		6095

(C) If the proceedings for foreclosure were instituted under	6096
division (C) of section 5721.18 of the Revised Code, then the form	6097
of the advertisement of sale as described in division (A) of this	6098
section additionally shall include the following statement in	6099
boldface type:	6100

"Public notice is hereby given that (insert here the	6101
description of each relevant parcel) to be sold at public auction	6102
will be sold subject to all liens and encumbrances with respect to	6103
the parcel, other than the liens for land taxes, assessments,	6104
charges, penalties, and interest for which the lien was foreclosed	6105
and in satisfaction of which the property is sold.	6106

	..............................		6107
	(officer)"		6108

Sec. 5721.20. AnyExcept in cases where the property is	6109
transferred without sale to a municipal corporation, township,	6110
county, community development organization, or county land	6111
reutilization corporation pursuant to the alternative redemption	6112
period procedures contained in section 323.78 of the Revised	6113
Code, any residue of moneys from the sale or foreclosure of lands	6114
remaining to the owner on the order of distribution, and	6115
unclaimed by such owner within sixty days from its receipt, shall	6116
be paid into the county treasury and shall be charged separately	6117
to the county treasurer by the county auditor, in the name of the	6118
supposed owner. The treasurer shall retain such excess in the	6119
treasury for the proper owner of such lands upon which the	6120
foreclosure was had, and upon demand by such owner, within six	6121
three years from the date of receiptsreceipt, shall pay such	6122
excess to himthe owner. If the owner does not demand payment of	6123
the excess within three years, then the excess shall be	6124
forfeited to the delinquent tax and assessment collection fund	6125
created under section 323.261 of the Revised Code, or in	6126
counties that have established a county land reutilization	6127
corporation fund under section 323.263 of the Revised Code, to	6128
the county land reutilization corporation fund.	6129

Sec. 5721.25.  All delinquent land upon which the taxes,	6130
assessments, penalties, interest, or charges have become	6131
delinquent may be redeemed before foreclosure proceedings have	6132
been instituted by tendering to the county treasurer an amount	6133
sufficient, as determined by the court, to pay the taxes,	6134
assessments, penalties, interest, and charges then due and unpaid,	6135
and the costs incurred in any proceeding instituted against such	6136
land under Chapter 323. or this chapter of the Revised Code.	6137

After a foreclosure proceeding has been instituted under	6138
Chapter 323. or this chapter of the Revised Code with respect to	6139
delinquent land, but before the filing of an entry of confirmation	6140
of sale pursuant to the proceeding or before the expiration of the	6141
alternative redemption period as may apply under section 323.78	6142
of the Revised Code, any person entitled to redeem the land may	6143
do so by tendering to the county treasurer an amount sufficient,	6144
as determined by the court, to pay the taxes, assessments,	6145
penalties, interest, and charges then due and unpaid, and the	6146
costs incurred in any proceeding instituted against such land	6147
under Chapter 323. or this chapter of the Revised Code, and by	6148
demonstrating that the property is in compliance with all	6149
applicable zoning regulations, land use restrictions, and	6150
building, health, and safety codes.	6151

In addition, after a foreclosure proceeding has been	6152
instituted, but before the filing of an entry of confirmation of	6153
sale pursuant to the proceeding or before the expiration of the	6154
alternative redemption period as may apply under section 323.78	6155
of the Revised Code, any person entitled to redeem the land who	6156
has not previously defaulted on a delinquent tax contract under	6157
section 323.31 of the Revised Code with respect to that delinquent	6158
land may enter into a delinquent tax contract with the county	6159
treasurer for the payment of the taxes, assessments, penalties,	6160
interest, and charges found to be due and unpaid on such land,	6161
together with the costs incurred in the proceeding as determined	6162
by the court or board of revision, upon demonstrating that the	6163
property is in compliance with all applicable zoning regulations,	6164
land use restrictions, and building, health, and safety codes.	6165
The execution of a delinquent tax contract shall not stop the	6166
prosecution of a proceeding to judgment. The delinquent tax	6167
contract shall be paid as prescribed by section 323.31 of the	6168
Revised Code over a period not to exceed five years after the date	6169
of the first payment made under the contract. The delinquent tax	6170
contract may be terminated if the court or board of revision	6171
determines that the property is not in compliance with all	6172
applicable zoning regulations, land use restrictions, and	6173
building, health, and safety codes during the term of the	6174
contract. The court or board of revision shall retain	6175
jurisdiction over the delinquent land until the total amount set	6176
forth in the delinquent tax contract is paid, notwithstanding any	6177
conveyance of the land to another owner during the period that the	6178
delinquent tax contract is outstanding.	6179

If any payment under a delinquent tax contract is not paid	6180
when due, or if the contract is terminated because the property is	6181
not in compliance with all applicable zoning regulations, land use	6182
restrictions, and building, health, and safety codes, the county	6183
treasurer shall, at the time the payment is due and unpaid or the	6184
contract is terminated, advise the court or board of revision	6185
rendering the judgment of foreclosure, and the court or board of	6186
revision shall order such land sold for the amount of taxes,	6187
assessments, penalties, interest, and charges then due and owing	6188
on such land in the manner provided in section 5721.19 of the	6189
Revised Code, or disposed of as otherwise applicable under	6190
sections 323.65 to 323.79 of the Revised Code, without appraisal	6191
or sale.	6192

Upon the receipt of each payment pursuant to any delinquent	6193
tax contract, the county treasurer shall enter the amount of such	6194
payment on the tax duplicate, and, upon request, shall give a	6195
receipt for the amount paid to the person paying it. The receipt	6196
shall be in the form prescribed by the tax commissioner.	6197

TheExcept as otherwise provided in this section, the portion	6198
of the amount tendered under this section representing taxes, and	6199
penalties and interest thereon, shall be apportioned among the	6200
several taxing districts in the same proportion that the amount of	6201
taxes levied by each district against the delinquent property in	6202
the preceding tax year bears to the taxes levied by all such	6203
districts against the property in the preceding tax year. The	6204
portion of the payment representing assessments and other charges	6205
shall be credited to those items in the order in which they became	6206
due. To the extent that the county treasurer, under section	6207
321.341 of the Revised Code, had made advance payments to the	6208
several taxing districts, from sources other than the later	6209
collection of such taxes, of the current year unpaid taxes or	6210
current year delinquent taxes during the year when such taxes were	6211
levied for collection, such taxes, together with the penalties	6212
and interest charged on such taxes during such year, shall, upon	6213
collection, not be apportioned among the several taxing	6214
districts, but shall be retained by the county treasurer and	6215
applied in accordance with section 321.341 of the Revised Code.	6216

Sec. 5721.30.  As used in sections 5721.30 to 5721.43 of the	6217
Revised Code:	6218

(A) "Tax certificate," "certificate," or "duplicate	6219
certificate" means a document that may be issued as a physical	6220
certificate, in book-entry form, or through an electronic medium,	6221
at the discretion of the county treasurer. Such document shall	6222
contain the information required by section 5721.31 of the Revised	6223
Code and shall be prepared, transferred, or redeemed in the manner	6224
prescribed by sections 5721.30 to 5721.43 of the Revised Code. As	6225
used in those sections, "tax certificate," "certificate," and	6226
"duplicate certificate" do not refer to the delinquent land tax	6227
certificate or the delinquent vacant land tax certificate issued	6228
under section 5721.13 of the Revised Code.	6229

(B) "Certificate parcel" means the parcel of delinquent land	6230
that is the subject of and is described in a tax certificate.	6231

(C) "Certificate holder" means a person who, including a	6232
county land reutilization corporation, that purchases or otherwise	6233
acquires a tax certificate under section 5721.32, 5721.33, or	6234
5721.42 of the Revised Code, or a person to whom a tax certificate	6235
has been transferred pursuant to section 5721.36 of the Revised	6236
Code.	6237

(D) "Certificate purchase price" means, with respect to the	6238
sale of tax certificates under sections 5721.32, 5721.33, and	6239
5721.42 of the Revised Code, the amount equal to delinquent taxes	6240
charged against a certificate parcel at the time the tax	6241
certificate respecting that parcel is sold or transferred, not	6242
including any delinquent taxes the lien for which has been	6243
conveyed to a certificate holder through a prior sale of a tax	6244
certificate respecting that parcel. Payment of the certificate	6245
purchase price in a sale under section 5721.33 of the Revised	6246
Code may be made wholly in cash or partially in cash and partially	6247
by noncash consideration acceptable to the county treasurer from	6248
the purchaser, and, in the case of a county land reutilization	6249
corporation, with notes. In the event that any such noncash	6250
consideration is delivered to pay a portion of the certificate	6251
purchase price, such noncash consideration may be subordinate to	6252
the rights of the holders of other obligations whose proceeds	6253
paid the cash portion of the certificate purchase price.	6254

"Certificate purchase price" also includes the amount of the	6255
fee charged by the county treasurer to the purchaser of the	6256
certificate under division (H) of section 5721.32 of the Revised	6257
Code.	6258

(E)(1) With respect to a sale of tax certificates under	6259
section 5721.32 of the Revised Code, and except as provided in	6260
division (E)(2) of this section, "certificate redemption price"	6261
means the certificate purchase price plus the greater of the	6262
following:	6263

(a) Simple interest, at the certificate rate of interest,	6264
accruing during the certificate interest period on the	6265
certificate purchase price, calculated in accordance with section	6266
5721.41 of the Revised Code;	6267

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

6268

(2) If the certificate rate of interest equals zero, the	6269
certificate redemption price equals the certificate purchase price	6270
plus the fee charged by the county treasurer to the purchaser of	6271
the certificate under division (H) of section 5721.32 of the	6272
Revised Code.	6273

(F) With respect to a sale or transfer of tax certificates	6274
under section 5721.33 of the Revised Code, "certificate redemption	6275
price" means the amount equal to the sum of the following:	6276

(1) The certificate purchase price;

6277

(2) Interest accrued on the certificate purchase price at the	6278
certificate rate of interest from the date on which a tax	6279
certificate is delivered through and including the day immediately	6280
preceding the day on which the certificate redemption price is	6281
paid;	6282

(3) The fee, if any, charged by the county treasurer to the	6283
purchaser of the certificate under division (J) of section 5721.33	6284
of the Revised Code;	6285

(4) Any other fees charged by any county office in connection	6286
with the recording of tax certificates.	6287

(G) "Certificate rate of interest" means the rate of simple	6288
interest per year bid by the winning bidder in an auction of a tax	6289
certificate held under section 5721.32 of the Revised Code, or the	6290
rate of simple interest per year not to exceed eighteen per cent	6291
per year fixed pursuant to section 5721.42 of the Revised Code or	6292
by the county treasurer with respect to any tax certificate sold	6293
or transferred pursuant to a negotiated sale under section 5721.33	6294
of the Revised Code. The certificate rate of interest shall not be	6295
less than zero per cent per year.	6296

(H) "Cash" means United States currency, certified checks,	6297
money orders, bank drafts, electronic transfer of funds, or other	6298
forms of payment authorized by the county treasurer, and excludes	6299
any other form of payment not so authorized.	6300

(I) "The date on which a tax certificate is sold or	6301
transferred," "the date the certificate was sold or transferred,"	6302
"the date the certificate is purchased," and any other phrase of	6303
similar content mean, with respect to a sale pursuant to an	6304
auction under section 5721.32 of the Revised Code, the date	6305
designated by the county treasurer for the submission of bids	6306
and, with respect to a negotiated sale or transfer under section	6307
5721.33 of the Revised Code, the date of delivery of the tax	6308
certificates to the purchasers thereof pursuant to a tax	6309
certificate sale/purchase agreement.	6310

(J) "Certificate interest period" means, with respect to a	6311
tax certificate sold under section 5721.32 or 5721.42 of the	6312
Revised Code and for the purpose of accruing interest under	6313
section 5721.41 of the Revised Code, the period beginning on the	6314
date on which the certificate is purchased and, with respect to a	6315
tax certificate sold or transferred under section 5721.33 of the	6316
Revised Code, the period beginning on the date of delivery of the	6317
tax certificate, and in either case ending on one of the	6318
following dates:	6319

(1) The date the certificate holder files a request for	6320
foreclosure or notice of intent to foreclose under division (A)	6321
of section 5721.37 of the Revised Code and submits the payment	6322
required under division (B) of that section;	6323

(2) The date the owner of record of the certificate parcel,	6324
or any other person entitled to redeem that parcel, redeems the	6325
certificate parcel under division (A) or (C) of section 5721.38	6326
of the Revised Code or redeems the certificate under section	6327
5721.381 of the Revised Code.	6328

(K) "Qualified trustee" means a trust company within the	6329
state or a bank having the power of a trust company within the	6330
state with a combined capital stock, surplus, and undivided	6331
profits of at least one hundred million dollars.	6332

(L) "Tax certificate sale/purchase agreement" means the	6333
purchase and sale agreement described in division (C) of section	6334
5721.33 of the Revised Code setting forth the certificate purchase	6335
price, plus any applicable premium or less any applicable	6336
discount, including, without limitation, the amount to be paid in	6337
cash and the amount and nature of any noncash consideration, the	6338
date of delivery of the tax certificates, and the other terms and	6339
conditions of the sale, including, without limitation, the rate of	6340
interest that the tax certificates shall bear.	6341

(M) "Noncash consideration" means any form of consideration	6342
other than cash, including, but not limited to, promissory notes	6343
whether subordinate or otherwise.	6344

(N) "Private attorney" means any attorney licensed to	6345
practice law in this state whose license has not been revoked and	6346
is not currently suspended, and who is retained to bring	6347
foreclosure proceedings pursuant to section 5721.37 of the Revised	6348
Code on behalf of a certificate holder.	6349

(O) "Related certificate parcel" means, with respect to a	6350
certificate holder, the certificate parcel with respect to which	6351
the certificate holder has purchased and holds a tax certificate	6352
pursuant to sections 5721.30 to 5721.43 of the Revised Code and,	6353
with respect to a tax certificate, the certificate parcel against	6354
which the tax certificate has been sold pursuant to those	6355
sections.	6356

(P) "Delinquent taxes" means delinquent taxes as defined in	6357
section 323.01 of the Revised Code and includes assessments and	6358
charges, and penalties and interest computed under section 323.121	6359
of the Revised Code.	6360

Sec. 5721.31.  (A)(1) After receipt of a duplicate of the	6361
delinquent land list compiled under section 5721.011 of the	6362
Revised Code, or a delinquent land list compiled previously under	6363
that section, the county treasurer may select from the list	6364
parcels of delinquent land the lien against which the county	6365
treasurer may attempt to transfer by the sale of tax certificates	6366
under sections 5721.30 to 5721.43 of the Revised Code. None of	6367
the following parcels may be selected for a tax certificate sale:	6368

(a) A parcel for which the full amount of taxes, assessments,	6369
penalties, interest, and charges have been paid;	6370

(b) A parcel for which a valid contract under section	6371
323.122, 323.31, or 5713.20 of the Revised Code is in force;	6372

(c) A parcel the owner of which has filed a petition in	6373
bankruptcy, so long as the parcel is property of the bankruptcy	6374
estate.	6375

(2) The county treasurer shall compile a separate list of	6376
parcels selected for tax certificate sales, including the same	6377
information as is required to be included in the delinquent land	6378
list.	6379

Upon compiling the list of parcels selected for tax	6380
certificate sales, the county treasurer may conduct a title search	6381
for any parcel on the list.	6382

(B)(1) Except as otherwise provided in division (B)(3) of	6383
this section, when tax certificates are to be sold under section	6384
5721.32 of the Revised Code with respect to parcels, the county	6385
treasurer shall send written notice by certified mail to either	6386
the owner of record or all interested parties discoverable	6387
through a title search, or both, of each parcel on the list. A	6388
notice to an owner shall be sent to the owner's last known	6389
tax-mailing address. The notice shall inform the owner or	6390
interested parties that a tax certificate will be offered for sale	6391
on the parcel, and that the owner or interested parties may incur	6392
additional expenses as a result of the sale.	6393

(2) Except as otherwise provided in division (B)(3) of this	6394
section, when tax certificates are to be sold or transferred under	6395
section 5721.33 of the Revised Code with respect to parcels, the	6396
county treasurer, at least thirty days prior to the date of sale	6397
or transfer of such tax certificates, shall send written notice	6398
of the sale or transfer by certified mail to the last known	6399
tax-mailing address of the record owner of the property or parcel	6400
and may send such notice to all parties with an interest in the	6401
property that has been recorded in the property records of the	6402
county pursuant to section 317.08 of the Revised Code. The notice	6403
shall state that a tax certificate will be offered for sale or	6404
transfer on the parcel, and that the owner or interested parties	6405
may incur additional expenses as a result of the sale or	6406
transfer.	6407

(3) The county treasurer is not required to send a notice	6408
under division (B)(1) or (B)(2) of this section if the treasurer	6409
previously has attempted to send such notice to the owner of the	6410
parcel and the notice has been returned by the post office as	6411
undeliverable. The absence of a valid tax-mailing address for the	6412
owner of a parcel does not preclude the county treasurer from	6413
selling or transferring a tax certificate for the parcel.	6414

(C) The county treasurer shall advertise the sale of tax	6415
certificates under section 5721.32 of the Revised Code in a	6416
newspaper of general circulation in the county, once a week for	6417
two consecutive weeks. The advertisement shall include the date,	6418
the time, and the place of the public auction, abbreviated legal	6419
descriptions of the parcels, and the names of the owners of record	6420
of the parcels. The advertisement also shall include the	6421
certificate purchase prices of the parcels or the total purchase	6422
price of tax certificates for sale in blocks of tax certificates.	6423

(D) After the county treasurer has compiled the list of	6424
parcels selected for tax certificate sales but before a tax	6425
certificate respecting a parcel is sold or transferred, if the	6426
owner of record of the parcel pays to the county treasurer in	6427
cash the delinquent taxes respecting the parcel or otherwise acts	6428
so that any condition in division (A)(1)(a), (b), or (c) of	6429
this section applies to the parcel, the owner of record of the	6430
parcel also shall pay a fee in an amount prescribed by the	6431
treasurer to cover the administrative costs of the treasurer	6432
under this section respecting the parcel. The fee shall be	6433
deposited in the county treasury to the credit of the tax	6434
certificate administration fund.	6435

(E) A tax certificate administration fund shall be created in	6436
the county treasury of each county selling tax certificates under	6437
sections 5721.30 to 5721.43 of the Revised Code. The fund shall be	6438
administered by the county treasurer, and used solely for the	6439
purposes of sections 5721.30 to 5721.43 of the Revised Code or as	6440
otherwise permitted in this division. Any fee received by the	6441
treasurer under sections 5721.30 to 5721.43 of the Revised Code	6442
shall be credited to the fund, except the bidder registration fee	6443
under division (B) of section 5721.32 of the Revised Code and the	6444
county prosecuting attorney's fee under division (B)(3) of	6445
section 5721.37 of the Revised Code. To the extent there is a	6446
surplus in the fund from time to time, the surplus may, with the	6447
approval of the county treasurer, be utilized for the purposes of	6448
a county land reutilization corporation operating in the county.	6449

(F) The county treasurers of more than one county may jointly	6450
conduct a regional sale of tax certificates under section 5721.32	6451
of the Revised Code. A regional sale shall be held at a single	6452
location in one county, where the tax certificates from each of	6453
the participating counties shall be offered for sale at public	6454
auction. Before the regional sale, each county treasurer shall	6455
advertise the sale for the parcels in the treasurer's county as	6456
required by division (C) of this section. At the regional sale,	6457
tax certificates shall be sold on parcels from one county at a	6458
time, with all of the certificates for one county offered for sale	6459
before any certificates for the next county are offered for sale.	6460

(G) The tax commissioner shall prescribe the form of the tax	6461
certificate under this section, and county treasurers shall use	6462
the form so prescribed.	6463

Sec. 5721.32.  (A) The sale of tax certificates by public	6464
auction may be conducted at any time after completion of the	6465
advertising of the sale under section 5721.31 of the Revised Code,	6466
on the date and at the time and place designated in the	6467
advertisements, and may be continued from time to time as the	6468
county treasurer directs. The county treasurer may offer the tax	6469
certificates for sale in blocks of tax certificates, consisting of	6470
any number of tax certificates as determined by the county	6471
treasurer.	6472

(B)(1) The sale of tax certificates under this section shall	6473
be conducted at a public auction by the county treasurer or a	6474
designee of the county treasurer.	6475

(2) No person shall be permitted to bid without completing a	6476
bidder registration form, in the form prescribed by the tax	6477
commissioner, and without filing the form with the county	6478
treasurer prior to the start of the auction, together with	6479
remittance of a registration fee, in cash, of five hundred	6480
dollars. The bidder registration form shall include a tax	6481
identification number of the registrant. The registration fee is	6482
refundable at the end of bidding on the day of the auction, unless	6483
the registrant is the winning bidder for one or more tax	6484
certificates or one or more blocks of tax certificates, in which	6485
case the fee may be applied toward the deposit required by this	6486
section.	6487

(3) The county treasurer may require a person who wishes to	6488
bid on one or more parcels to submit a letter from a financial	6489
institution stating that the bidder has sufficient funds available	6490
to pay the purchase price of the parcels and a written	6491
authorization for the treasurer to verify such information with	6492
the financial institution. The county treasurer may require	6493
submission of the letter and authorization sufficiently in advance	6494
of the auction to allow for verification. No person who fails to	6495
submit the required letter and authorization, or whose financial	6496
institution fails to provide the requested verification, shall be	6497
permitted to bid.	6498

(C) At the public auction, the county treasurer or the	6499
treasurer's designee or agent shall begin the bidding at eighteen	6500
per cent per year simple interest, and accept lower bids in even	6501
increments of one-fourth of one per cent to the rate of zero per	6502
cent. The county treasurer, designee, or agent shall award the tax	6503
certificate to the person bidding the lowest certificate rate of	6504
interest. The county treasurer shall decide which person is the	6505
winning bidder in the event of a tie for the lowest bid offered,	6506
or if a person contests the lowest bid offered. The county	6507
treasurer's decision is not appealable.	6508

(D)(1) The winning bidder shall pay the county treasurer a	6509
cash deposit of at least ten per cent of the certificate purchase	6510
price not later than the close of business on the day of the sale.	6511
The winning bidder shall pay the balance and the fee required	6512
under division (H) of this section not later than five business	6513
days after the day on which the certificate is sold. Except as	6514
provided under division (D)(2) of this section, if the winning	6515
bidder fails to pay the balance and fee within the prescribed	6516
time, the bidder forfeits the deposit, and the county treasurer	6517
shall retain the tax certificate and may attempt to sell it at any	6518
auction conducted at a later date.	6519

(2) At the request of a winning bidder, the county treasurer	6520
may release the bidder from the bidder's tax certificate purchase	6521
obligation. The county treasurer may retain all or any portion of	6522
the deposit of a bidder granted a release. After granting a	6523
release under this division, the county treasurer may award the	6524
tax certificate to the person that submitted the second lowest bid	6525
at the auction.	6526

(3) The county treasurer shall deposit the deposit	6527
forfeited or retained under divisions (D)(1) or (2) of this	6528
section in the county treasury to the credit of the tax	6529
certificate administration fund.	6530

(E) Upon receipt of the full payment of the certificate	6531
purchase price from the purchaser, the county treasurer shall	6532
issue the tax certificate and record the tax certificate sale by	6533
entering into a tax certificate register the certificate purchase	6534
price, the certificate rate of interest, the date the certificate	6535
was sold, the name and address of the certificate holder, and any	6536
other information the county treasurer considers necessary. The	6537
county treasurer may keep the tax certificate register in a	6538
hard-copy format or in an electronic format. The name and address	6539
of the certificate holder may be, upon receipt of instructions	6540
from the purchaser, that of the secured party of the actual	6541
purchaser, or an agent or custodian for the purchaser or secured	6542
party. The county treasurer also shall transfer the tax	6543
certificate to the certificate holder. The county treasurer shall	6544
apportion the part of the proceeds from the sale representing	6545
taxes, penalties, and interest among the several taxing districts	6546
in the same proportion that the amount of taxes levied by each	6547
district against the certificate parcel in the preceding tax year	6548
bears to the taxes levied by all such districts against the	6549
certificate parcel in the preceding tax year, and credit the part	6550
of the proceeds representing assessments and other charges to the	6551
items of assessments and charges in the order in which those	6552
items became due. Upon issuing a tax certificate, the delinquent	6553
taxes that make up the certificate purchase price are	6554
transferred, and the superior lien of the state and its taxing	6555
districts for those delinquent taxes is conveyed intact to the	6556
certificate holder.	6557

(F) If a tax certificate is offered for sale under this	6558
section but is not sold, the county treasurer may strike the	6559
corresponding certificate parcel from the list of parcels selected	6560
for tax certificate sales. The lien for taxes, assessments,	6561
charges, penalties, and interest against a parcel stricken from	6562
the list thereafter may be foreclosed in the manner prescribed by	6563
section 323.25, sections 323.65 to 323.79, or section 5721.14, or	6564
5721.18 of the Revised Code unless, prior to the institution of	6565
such proceedings against the parcel, the county treasurer restores	6566
the parcel to the list of parcels selected for tax certificate	6567
sales.	6568

(G) A certificate holder shall not be liable for damages	6569
arising from a violation of sections 3737.87 to 3737.891 or	6570
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or	6571
6111. of the Revised Code, or a rule adopted or order, permit,	6572
license, variance, or plan approval issued under any of those	6573
chapters, that is or was committed by another person in connection	6574
with the parcel for which the tax certificate is held.	6575

(H) When selling a tax certificate under this section, the	6576
county treasurer shall charge a fee to the purchaser of the	6577
certificate. The county treasurer shall set the fee at a	6578
reasonable amount that covers the treasurer's costs of	6579
administering the sale of the tax certificate. The county	6580
treasurer shall deposit the fee in the county treasury to the	6581
credit of the tax certificate administration fund.	6582

(I) After selling a tax certificate under this section, the	6583
county treasurer shall send written notice by certified mail to	6584
the owner of the certificate parcel at the owner's last known	6585
tax-mailing address. The notice shall inform the owner that the	6586
tax certificate was sold, shall describe the owner's options to	6587
redeem the parcel, including entering into a redemption payment	6588
plan under division (C)(1) of section 5721.38 of the Revised Code,	6589
and shall name the certificate holder and its secured party, if	6590
any. However, the county treasurer is not required to send a	6591
notice under this division if the treasurer previously has	6592
attempted to send a notice to the owner of the parcel at the	6593
owner's last known tax-mailing address, and the postal service	6594
has returned the notice as undeliverable.	6595

(J) A tax certificate shall not be sold to the owner of the	6596
certificate parcel. A tax certificate shall not be sold to a	6597
county land reutilization corporation after two years following	6598
the filing of its articles of incorporation by the secretary of	6599
state.	6600

Sec. 5721.33.  (A) A county treasurer may, in the treasurer's	6601
discretion, negotiate the sale or transfer of any number of tax	6602
certificates with one or more persons, including a county land	6603
reutilization corporation. No tax certificate shall be sold or	6604
transferred to a county land reutilization corporation after two	6605
years following the filing of its articles of incorporation by the	6606
secretary of state. Terms that may be negotiated include,	6607
without limitation, any of the following:	6608

(1) A premium to be added to or discount to be subtracted	6609
from the certificate purchase price for the tax certificates;	6610

(2) Different time frames under which the certificate holder	6611
may initiate a foreclosure action than are otherwise allowed under	6612
sections 5721.30 to 5721.43 of the Revised Code, not to exceed six	6613
years after the date the tax certificate was sold or transferred;	6614

(3) The amount to be paid in private attorney's fees related	6615
to tax certificate foreclosures, subject to section 5721.371 of	6616
the Revised Code;	6617

(4) Any other terms of the sale or transfer that the county	6618
treasurer, in the treasurer's discretion, determines appropriate	6619
or necessary for the sale or transfer.	6620

(B) The sale or transfer of tax certificates under this	6621
section shall be governed by the criteria established by the	6622
county treasurer pursuant to division (E) of this section.	6623

(C) The county treasurer may execute a tax certificate	6624
sale/purchase agreement and other necessary agreements with a	6625
designated purchaser or purchasers to complete a negotiated sale	6626
or transfer of tax certificates.	6627

(D) The tax certificate may be sold at a premium to or	6628
discount from the certificate purchase price. The county treasurer	6629
may establish as one of the terms of the negotiated sale the	6630
portion of the certificate purchase price, plus any applicable	6631
premium or less any applicable discount, that the purchaser or	6632
purchasers shall pay in cash on the date the tax certificates are	6633
sold and the portion, if any, of the certificate purchase price,	6634
plus any applicable premium or less any applicable discount, that	6635
the purchaser or purchasers shall pay in noncash consideration and	6636
the nature of that consideration.	6637

The county treasurer shall sell such tax certificates at a	6638
certificate purchase price, plus any applicable premium and less	6639
any applicable discount, and at a certificate rate of interest	6640
that, in the treasurer's determination, are in the best interests	6641
of the county.	6642

(E)(1) The county treasurer shall adopt rules governing the	6643
eligibility of persons to purchase tax certificates or to	6644
otherwise participate in a negotiated sale under this section. The	6645
rules may provide for precertification of such persons, including	6646
a requirement for disclosure of income, assets, and any other	6647
financial information the county treasurer determines appropriate.	6648
The rules also may prohibit any person that is delinquent in the	6649
payment of any tax to the county or to the state, or that is in	6650
default in or on any other obligation to the county or to the	6651
state, from purchasing a tax certificate or otherwise	6652
participating in a negotiated sale of tax certificates under this	6653
section. The rules may also authorize the purchase of certificates	6654
by a county land reutilization corporation, and authorize the	6655
county treasurer to receive notes in lieu of cash, with such	6656
notes being payable to the treasurer upon the receipt or	6657
enforcement of such taxes, assessments, charges, costs,	6658
penalties, and interest, and as otherwise further agreed between	6659
the corporation and the treasurer. A county land reutilization	6660
corporation may not purchase any such certificate after two years	6661
following the filing of its articles of incorporation by the	6662
secretary of state. The eligibility information required shall	6663
include the tax identification number of the purchaser and may	6664
include the tax identification number of the participant. The	6665
county treasurer, upon request, shall provide a copy of the	6666
rules adopted under this section.	6667

(2) Any person that intends to purchase a tax certificate in	6668
a negotiated sale shall submit an affidavit to the county	6669
treasurer that establishes compliance with the applicable	6670
eligibility criteria and includes any other information required	6671
by the treasurer. Any person that fails to submit such an	6672
affidavit is ineligible to purchase a tax certificate. Any person	6673
that knowingly submits a false or misleading affidavit shall	6674
forfeit any tax certificate or certificates purchased by the	6675
person at a sale for which the affidavit was submitted, shall be	6676
liable for payment of the full certificate purchase price, plus	6677
any applicable premium and less any applicable discount, of the	6678
tax certificate or certificates, and shall be disqualified from	6679
participating in any tax certificate sale conducted in the county	6680
during the next five years.	6681

(3) A tax certificate shall not be sold to the owner of the	6682
certificate parcel or to any corporation, partnership, or	6683
association in which such owner has an interest. No person that	6684
purchases a tax certificate in a negotiated sale shall assign or	6685
transfer the tax certificate to the owner of the certificate	6686
parcel or to any corporation, partnership, or association in which	6687
the owner has an interest. Any person that knowingly or	6688
negligently transfers or assigns a tax certificate to the owner of	6689
the certificate parcel or to any corporation, partnership, or	6690
association in which such owner has an interest shall be liable	6691
for payment of the full certificate purchase price, plus any	6692
applicable premium and less any applicable discount, and shall not	6693
be entitled to a refund of any amount paid. Such tax certificate	6694
shall be deemed void and the tax lien sold under the tax	6695
certificate shall revert to the county as if no sale of the tax	6696
certificate had occurred.	6697

(F) The purchaser in a negotiated sale under this section	6698
shall deliver the certificate purchase price or other	6699
consideration, plus any applicable premium and less any applicable	6700
discount and including any noncash consideration, to the county	6701
treasurer not later than the close of business on the date the tax	6702
certificates are delivered to the purchaser. The certificate	6703
purchase price, less any applicable discount, or portion of the	6704
price, that is paid in cash shall be deposited in the county's	6705
general fund to the credit of the account to which ad valorem	6706
real property taxes are credited and further credited as provided	6707
in division (G) of this section. Any applicable premium that is	6708
paid shall be, at the discretion of the county treasurer,	6709
apportioned to and deposited in any authorized county fund. The	6710
purchaser also shall pay on the date the tax certificates are	6711
delivered to the purchaser the fee, if any, negotiated under	6712
division (J) of this section. If the purchaser fails to pay the	6713
certificate purchase price, plus any applicable premium and less	6714
any applicable discount, and any such fee, within the time	6715
periods required by this section, the county treasurer shall	6716
retain the tax certificate and may attempt to sell it at any	6717
auction or negotiated sale conducted at a later date.	6718

(G) Upon receipt of the full payment from the purchaser of	6719
the certificate purchase price or other agreed-upon consideration,	6720
plus any applicable premium and less any applicable discount, and	6721
the negotiated fee, if any, the county treasurer, or a qualified	6722
trustee whom the treasurer has engaged for such purpose, shall	6723
issue the tax certificate and record the tax certificate sale by	6724
entering into a tax certificate register the certificate purchase	6725
price, any premium paid or discount taken, the certificate rate	6726
of interest, the date the certificates were sold, the name and	6727
address of the certificate holder or, in the case of issuance of	6728
the tax certificates in a book-entry system, the name and address	6729
of the nominee, and any other information the county treasurer	6730
considers necessary. The county treasurer may keep the tax	6731
certificate register in a hard-copy format or an electronic	6732
format. The name and address of the certificate holder or nominee	6733
may be, upon receipt of instructions from the purchaser, that of	6734
the secured party of the actual purchaser, or an agent or	6735
custodian for the purchaser or secured party. The county treasurer	6736
also shall transfer the tax certificates to the certificate	6737
holder. The county treasurer shall apportion the part of the cash	6738
proceeds from the sale representing taxes, penalties, and interest	6739
among the several taxing districts in the same proportion that	6740
the amount of taxes levied by each district against the	6741
certificate parcels in the preceding tax year bears to the taxes	6742
levied by all such districts against the certificate parcels in	6743
the preceding tax year, and credit the part of the proceeds	6744
representing assessments and other charges to the items of	6745
assessments and charges in the order in which those items became	6746
due. If the cash proceeds from the sale are not sufficient to	6747
fully satisfy the items of taxes, assessments, penalties,	6748
interest, and charges on the certificate parcels against which	6749
tax certificates were sold, the county treasurer shall credit	6750
the cash proceeds to such items pro rata based upon the	6751
proportion that each item of taxes, assessments, penalties,	6752
interest, and charges bears to the aggregate of all such items,	6753
or by any other method that the county treasurer, in the	6754
treasurer's sole discretion, determines is equitable. Upon	6755
issuing the tax certificates, the delinquent taxes that make up	6756
the certificate purchase price are transferred, and the superior	6757
lien of the state and its taxing districts for those delinquent	6758
taxes is conveyed intact to the certificate holder or holders.	6759

(H) If a tax certificate is offered for sale under this	6760
section but is not sold, the county treasurer may strike the	6761
corresponding certificate parcel from the list of parcels selected	6762
for tax certificate sales. The lien for taxes, assessments,	6763
charges, penalties, and interest against a parcel stricken from	6764
the list thereafter may be foreclosed in the manner prescribed by	6765
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,	6766
prior to the institution of such proceedings against the parcel,	6767
the county treasurer restores the parcel to the list of parcels	6768
selected for tax certificate sales.	6769

(I) Neither a certificate holder nor its secured party, if	6770
any, shall be liable for damages arising from a violation of	6771
sections 3737.87 to 3737.891 or Chapter 3704., 3734., 3745.,	6772
3746., 3750., 3751., 3752., 6109., or 6111. of the Revised Code,	6773
or a rule adopted or order, permit, license, variance, or plan	6774
approval issued under any of those chapters, that is or was	6775
committed by another person in connection with the parcel for	6776
which the tax certificate is held.	6777

(J) When selling or transferring a tax certificate under this	6778
section, the county treasurer may negotiate with the purchaser of	6779
the certificate for fees paid by the purchaser to the county	6780
treasurer to reimburse the treasurer for any part or all of the	6781
treasurer's costs of preparing for and administering the sale of	6782
the tax certificate and any fees set forth by the county treasurer	6783
in the tax certificate sale/purchase agreement. Such fees, if	6784
any, shall be added to the certificate purchase price and shall be	6785
paid by the purchaser on the date of delivery of the tax	6786
certificate. The county treasurer shall deposit the fees in the	6787
county treasury to the credit of the tax certificate	6788
administration fund.	6789

(K) After selling tax certificates under this section, the	6790
county treasurer shall send written notice by certified mail to	6791
the last known tax-mailing address of the owner of the	6792
certificate parcel. The notice shall inform the owner that a tax	6793
certificate with respect to such owner's parcel was sold or	6794
transferred and shall describe the owner's options to redeem the	6795
parcel, including entering into a redemption payment plan under	6796
division (C)(2) of section 5721.38 of the Revised Code. However,	6797
the county treasurer is not required to send a notice under this	6798
division if the treasurer previously has attempted to send a	6799
notice to the owner of the parcel at the owner's last known	6800
tax-mailing address and the postal service has returned the	6801
notice as undeliverable.	6802

Sec. 5721.36.  (A)(1) Except as otherwise provided in	6803
division (A)(2) of this section, the purchaser of a tax	6804
certificate sold as part of a block sale pursuant to section	6805
5721.32 of the Revised Code may transfer the certificate to any	6806
person, and any other purchaser of a tax certificate pursuant to	6807
section 5721.32 or 5721.33 of the Revised Code may transfer the	6808
certificate to any person, except the owner of the certificate	6809
parcel or any corporation, partnership, or association in which	6810
such owner has an interest. The transferee of a tax certificate	6811
subsequently may transfer the certificate to any other person to	6812
whom the purchaser could have transferred the certificate. The	6813
transferor of a tax certificate shall endorse the certificate and	6814
shall swear to the endorsement before a notary public or other	6815
officer empowered to administer oaths. The transferee shall	6816
present the endorsed certificate and a notarized copy of a valid	6817
form of identification showing the transferee's taxpayer	6818
identification number to the county treasurer of the county where	6819
the certificate is registered, who shall, upon payment of a fee of	6820
twenty dollars to cover the costs associated with the transfer of	6821
a tax certificate, enter upon the register of certificate holders	6822
opposite the certificate entry the name and address of the	6823
transferee, the date of entry, and, upon presentation to the	6824
treasurer of instructions signed by the transferee, the name and	6825
address of any secured party of the transferee having an interest	6826
in the tax certificate. The treasurer shall deposit the fee in the	6827
county treasury to the credit of the tax certificate	6828
administration fund.	6829

Except as otherwise provided in division (A)(2) of this	6830
section, no request for foreclosure or notice of intent to	6831
foreclose, as the case may be, shall be filed by any person other	6832
than the person shown on the tax certificate register to be the	6833
certificate holder or a private attorney for that person properly	6834
authorized to act in that person's behalf.	6835

(2) Upon registration of a security interest with the county	6836
treasurer, both of the following apply:	6837

(a) No purchaser or transferee of a tax certificate, other	6838
than a county land reutilization corporation, may transfer that	6839
tax certificate except upon presentation to the treasurer of	6840
instructions signed by the secured party authorizing such action.	6841
A county land reutilization corporation may transfer or assign	6842
tax certificates consistent with its public purposes and plan	6843
adopted pursuant to Chapter 1724. of the Revised Code.	6844

(b) Only the secured party may issue a request for	6845
foreclosure or notice of intent to foreclose concerning that tax	6846
certificate.	6847

(B)(1) Application may be made to the county treasurer for a	6848
duplicate certificate if a certificate is alleged by affidavit to	6849
have been lost or destroyed. The treasurer shall issue a duplicate	6850
certificate, upon payment of a fee of twenty dollars to cover the	6851
costs of issuing the duplicate certificate. The treasurer shall	6852
deposit the fee in the county treasury to the credit of the tax	6853
certificate administration fund.	6854

(2) The duplicate certificate shall be plainly marked or	6855
stamped "duplicate."	6856

(3) The treasurer shall enter the fact of the duplicate in	6857
the tax certificate register.	6858

Sec. 5721.37.  (A)(1) With respect to a tax certificate	6859
Division (A)(1) of this section applies to tax certificates	6860
purchased under section 5721.32 of the Revised Code, or under	6861
section 5721.42 of the Revised Code by the holder of a	6862
certificate issued under section 5721.32 of the Revised Code, at.	6863
At any time after one year from the date shown on the tax	6864
certificate as the date the tax certificate was sold, and not	6865
later than six years after that date, thea certificate holder,	6866
except for a county land reutilization corporation may file with	6867
the county treasurer a request for foreclosure, or a private	6868
attorney on behalf of the certificate holder may file with the	6869
county treasurer a notice of intent to foreclose, on a form	6870
prescribed by the tax commissioner, provided the certificate	6871
parcel has not been redeemed under division (A) or (C) of section	6872
5721.38 of the Revised Code and at least one certificate	6873
respecting the certificate parcel, held by the certificate holder	6874
filing the request for foreclosure or notice of intent to	6875
foreclose and eligible to be enforced through a foreclosure	6876
proceeding, has not been voided under section 5721.381 of the	6877
Revised Code. If the certificate holder is a county land	6878
reutilization corporation, the corporation may institute a	6879
foreclosure action under the statutes pertaining to the	6880
foreclosure of mortgages or as permitted under sections 323.65	6881
to 323.79 of the Revised Code at any time after it acquires the	6882
tax certificate.	6883

(2) With respect to a tax certificateDivision (A)(2) of this	6884
section applies to tax certificates purchased under section	6885
5721.33 of the Revised Code, or under section 5721.42 of the	6886
Revised Code by the holder of a certificate issued under section	6887
5721.33 of the Revised Code, at. At any time after one year from	6888
the date shown on the tax certificate as the date the tax	6889
certificate was sold, and not later than six years after that	6890
date or any extension of that date pursuant to division (C)(2)	6891
of section 5721.38 of the Revised Code, or not earlier or later	6892
than the dates negotiated by the county treasurer and specified	6893
in the tax certificate sale/purchase agreement, the certificate	6894
holder may file with the county treasurer a request for	6895
foreclosure, or a private attorney on behalf of thea certificate	6896
holder other than a county land reutilization corporation may file	6897
with the county treasurer a notice of intent to foreclose, on a	6898
form prescribed by the tax commissioner, provided the parcel has	6899
not been redeemed under division (A) or (C) of section 5721.38	6900
of the Revised Code and at least one certificate respecting the	6901
certificate parcel, held by the certificate holder filing the	6902
request for foreclosure or notice of intent to foreclose and	6903
eligible to be enforced through a foreclosure proceeding, has not	6904
been voided under section 5721.381 of the Revised Code. If the	6905
certificate holder is a county land reutilization corporation,	6906
the corporation may institute a foreclosure action under the	6907
statutes pertaining to the foreclosure of mortgages or as	6908
permitted under sections 323.65 to 323.79 of the Revised Code	6909
at any time after it acquires the tax certificate.	6910

(3)(a) With respectDivision (A)(3)(a) of this section	6911
applies to a tax certificate purchased under section 5721.32 of	6912
the Revised Code, or under section 5721.42 of the Revised Code	6913
by the holder of a certificate issued under section 5721.32 of	6914
the Revised Code, ifand not held by a county land reutilization	6915
corporation. If, before the expiration of six years after the	6916
date a tax certificate was sold, the owner of the property for	6917
which the certificate was sold files a petition in bankruptcy,	6918
the county treasurer, upon being notified of the filing of the	6919
petition, shall notify the certificate holder by ordinary	6920
first-class or certified mail or by binary means of the filing	6921
of the petition. It is the obligation of the certificate	6922
holder to file a proof of claim with the bankruptcy court to	6923
protect the holder's interest in the certificate parcel. The	6924
last day on which the certificate holder may file a request	6925
for foreclosure or the private attorney may file a notice of	6926
intent to foreclose is the later of six years after the date	6927
the certificate was sold or one hundred eighty days after the	6928
certificate parcel is no longer property of the bankruptcy	6929
estate; however, the six-year period measured from the date	6930
the certificate was sold is tolled while the property owner's	6931
bankruptcy case remains open.	6932

(b) With respectDivision (A)(3)(b) of this section applies	6933
to a tax certificate purchased under section 5721.33 of the	6934
Revised Code, or under section 5721.42 of the Revised Code by	6935
the holder of a certificate issued under section 5721.33 of the	6936
Revised Code, ifand not held by a county land reutilization	6937
corporation. If, before six years after the date a tax	6938
certificate was sold or before the date negotiated by the county	6939
treasurer, the owner of the property files a petition in	6940
bankruptcy, the county treasurer, upon being notified of the	6941
filing of the petition, shall notify the certificate holder by	6942
ordinary first-class or certified mail or by binary means of the	6943
filing of the petition. It is the obligation of the certificate	6944
holder to file a proof of claim with the bankruptcy court to	6945
protect the holder's interest in the certificate parcel. The	6946
last day on which the certificate holder may file a notice of	6947
intent to foreclose is the later of six years after the date the	6948
tax certificate was sold or the date negotiated by the county	6949
treasurer, or one hundred eighty days after the certificate	6950
parcel is no longer property of the bankruptcy estate; however,	6951
the six-year or negotiated period being measured after the	6952
date the certificate was sold is tolled while the property	6953
owner's bankruptcy case remains open. If the certificate holder	6954
is a county land reutilization corporation, the corporation may	6955
institute a foreclosure action under the statutes pertaining to	6956
the foreclosure of mortgages or as permitted under sections	6957
323.65 to 323.79 of the Revised Code at any time after it	6958
acquires such tax certificate, subject to any restrictions under	6959
such bankruptcy law or proceeding.	6960

(c) Interest at the certificate rate of interest continues to	6961
accrue during any extension of time required by division (A)(3)(a)	6962
or (b) of this section unless otherwise provided under Title 11 of	6963
the United States Code.	6964

(4) If, before the expiration of three years from the date a	6965
tax certificate was sold, the owner of property for which the	6966
certificate was sold applies for an exemption under section	6967
3735.67 or 5715.27 of the Revised Code or under any other section	6968
of the Revised Code under the jurisdiction of the director of	6969
environmental protection, the county treasurer shall notify the	6970
certificate holder by ordinary first-class or certified mail or by	6971
binary means of the filing of the application. Once a	6972
determination has been made on the exemption application, the	6973
county treasurer shall notify the certificate holder of the	6974
determination by ordinary first-class or certified mail or by	6975
binary means. TheExcept with respect to a county land	6976
reutilization corporation, the last day on which the certificate	6977
holder may file a request for foreclosure shall be the later of	6978
three years from the date the certificate was sold or forty-five	6979
days after notice of the determination was provided.	6980

(B) When a request for foreclosure or a notice of intent to	6981
foreclose is filed under division (A)(1) or (2) of this section,	6982
the certificate holder shall submit a payment to the county	6983
treasurer equal to the sum of the following:	6984

(1) The certificate redemption prices of all outstanding tax	6985
certificates that have been sold on the parcel, other than tax	6986
certificates held by the person requesting foreclosure;	6987

(2) Any taxes, assessments, penalties, interest, and charges	6988
appearing on the tax duplicate charged against the certificate	6989
parcel that is the subject of the foreclosure proceedings and	6990
that are not covered by a tax certificate, but such amounts are	6991
not payable if the certificate holder is a county land	6992
reutilization corporation;	6993

(3) If the foreclosure proceedings are filed by the county	6994
prosecuting attorney pursuant to section 323.25, sections 323.65	6995
to 323.79, or section 5721.14, or 5721.18 of the Revised Code, a	6996
fee in the amount prescribed by the county prosecuting attorney to	6997
cover the prosecuting attorney's legal costs incurred in the	6998
foreclosure proceeding.	6999

(C)(1) With respect to a certificate purchased under section	7000
5721.32, 5721.33, or 5721.42 of the Revised Code, if the	7001
certificate parcel has not been redeemed and at least one	7002
certificate respecting the certificate parcel, held by the	7003
certificate holder filing the request for foreclosure and	7004
eligible to be enforced through a foreclosure proceeding, has not	7005
been voided under section 5721.381 of the Revised Code, the	7006
county treasurer, within five days after receiving a foreclosure	7007
request and the payment required under division (B) of this	7008
section, shall certify notice to that effect to the county	7009
prosecuting attorney and shall provide a copy of the foreclosure	7010
request. The county treasurer also shall send notice by ordinary	7011
first class or certified mail to all certificate holders other	7012
than the certificate holder requesting foreclosure that	7013
foreclosure has been requested by a certificate holder and that	7014
payment for the tax certificates is forthcoming. Within ninety	7015
days of receiving the copy of the foreclosure request, the	7016
prosecuting attorney shall commence a foreclosure proceeding in	7017
the name of the county treasurer in the manner provided under	7018
section 323.25, sections 323.65 to 323.79, or section 5721.14, or	7019
5721.18 of the Revised Code, to enforce the lien vested in the	7020
certificate holder by the certificate. The prosecuting attorney	7021
shall attach to the complaint the foreclosure request and the	7022
county treasurer's written certification.	7023

(2) With respect to a certificate purchased under section	7024
5721.32, 5721.33, or 5721.42 of the Revised Code, if the	7025
certificate parcel has not been redeemed, at least one	7026
certificate respecting the certificate parcel, held by the	7027
certificate holder filing the notice of intent to foreclose and	7028
eligible to be enforced through a foreclosure proceeding, has not	7029
been voided under section 5721.381 of the Revised Code, a notice	7030
of intent to foreclose has been filed, and the payment required	7031
under division (B) of this section has been made, the county	7032
treasurer shall certify notice to that effect to the private	7033
attorney. The county treasurer also shall send notice by ordinary	7034
first class or certified mail or by binary means to all	7035
certificate holders other than the certificate holder represented	7036
by the attorney that a notice of intent to foreclose has been	7037
filed and that payment for the tax certificates is forthcoming.	7038
After receipt of the treasurer's certification and not later	7039
than one hundred twenty days after the filing of the intent to	7040
foreclose or the number of days specified under the terms of a	7041
negotiated sale under section 5721.33 of the Revised Code, the	7042
private attorney shall commence a foreclosure proceeding in the	7043
name of the certificate holder in the manner provided under	7044
division (F) of this section to enforce the lien vested in the	7045
certificate holder by the certificate. The private attorney shall	7046
attach to the complaint the notice of intent to foreclose and the	7047
county treasurer's written certification.	7048

(D) The county treasurer shall credit the amount received	7049
under division (B)(1) of this section to the tax certificate	7050
redemption fund. The tax certificates respecting the payment shall	7051
be paid as provided in division (D) of section 5721.38 of the	7052
Revised Code. The amount received under division (B)(2) of this	7053
section shall be distributed to the taxing districts to which the	7054
delinquent and unpaid amounts are owed. The county treasurer	7055
shall deposit the fee received under division (B)(3) of this	7056
section in the county treasury to the credit of the delinquent	7057
tax and assessment collection fund.	7058

(E)(1)(a) IfExcept with respect to a county land	7059
reutilization corporation, if, in the case of a certificate	7060
purchased under section 5721.32 of the Revised Code, or under	7061
section 5721.42 of the Revised Code by the holder of a	7062
certificate issued under section 5721.32 of the Revised Code,	7063
the certificate holder does not file with the county treasurer a	7064
request for foreclosure or a notice of intent to foreclose with	7065
the required payment within six years after the date shown on the	7066
tax certificate as the date the certificate was sold or within	7067
the period provided under division (A)(3)(a) of this section,	7068
and during that time the certificate has not been voided under	7069
section 5721.381 of the Revised Code and the parcel has not	7070
been redeemed or foreclosed upon, the certificate holder's lien	7071
against the parcel is canceled, and the certificate is voided,	7072
subject to division (E)(1)(b) of this section.	7073

(b) In the case of any tax certificate purchased under	7074
section 5721.32 of the Revised Code or under section 5721.42 of	7075
the Revised Code by the holder of a certificate issued under	7076
section 5721.32 of the Revised Code prior to the effective date	7077
of the amendment of this section by H.B. 562 of the 127th general	7078
assemblyJune 24, 2008, the county treasurer, upon application by	7079
the certificate holder, may sell to the certificate holder a new	7080
certificate extending the three-year period prescribed by division	7081
(E)(1) of this section, as that division existed prior to that	7082
effective date, to six years after the date shown on the original	7083
certificate as the date it was sold or any extension of that	7084
date.	7085

(2)(a) IfExcept with respect to a county land reutilization	7086
corporation, if, in the case of a certificate purchased under	7087
section 5721.33 of the Revised Code, or under section 5721.42 of	7088
the Revised Code by the holder of a certificate issued under	7089
section 5721.33 of the Revised Code, the certificate holder does	7090
not file with the county treasurer a request for foreclosure or a	7091
notice of intent to foreclose with respect to a certificate parcel	7092
with the required payment within six years after the date shown	7093
on the tax certificate as the date the certificate was sold or	7094
any extension of that date pursuant to division (C)(2) of section	7095
5721.38 of the Revised Code, or within the period provided under	7096
division (A)(3)(b) of this section or as specified under the	7097
terms of a negotiated sale under section 5721.33 of the Revised	7098
Code, and during that time the certificate has not been voided	7099
under section 5721.381 of the Revised Code and the certificate	7100
parcel has not been redeemed or foreclosed upon, the certificate	7101
holder's lien against the parcel is canceled and the certificate	7102
is voided, subject to division (E)(2)(b) of this section.	7103

(b) In the case of any tax certificate purchased under	7104
section 5721.33 of the Revised Code prior to October 10, 2000, the	7105
county treasurer, upon application by the certificate holder, may	7106
sell to the certificate holder a new certificate extending the	7107
three-year period prescribed by division (E)(2) of this section,	7108
as that division existed prior to October 10, 2000, to six years	7109
after the date shown on the original certificate as the date it	7110
was sold or any extension of that date.	7111

(3) The county treasurer and the certificate holder shall	7112
negotiate the premium, in cash, to be paid for a new	7113
certificate sold under division (E)(1)(b) or (2)(b) of this	7114
section. If the county treasurer and certificate holder do not	7115
negotiate a mutually acceptable premium, the county treasurer and	7116
certificate holder may agree to engage a person experienced in the	7117
valuation of financial assets to appraise a fair premium for the	7118
new certificate. The certificate holder has the option to purchase	7119
the new certificate for the fair premium so appraised. Not less	7120
than one-half of the fee of the person so engaged shall be paid	7121
by the certificate holder requesting the new certificate; the	7122
remainder of the fee shall be paid from the proceeds of the sale	7123
of the new certificate. If the certificate holder does not	7124
purchase the new certificate for the premium so appraised, the	7125
certificate holder shall pay the entire fee. The county treasurer	7126
shall credit the remaining proceeds from the sale to the items of	7127
taxes, assessments, penalties, interest, and charges in the order	7128
in which they became due.	7129

(4) A certificate issued under division (E)(1)(b) or (2)(b)	7130
of this section vests in the certificate holder and its secured	7131
party, if any, the same rights, interests, privileges, and	7132
immunities as are vested by the original certificate under	7133
sections 5721.30 to 5721.43 of the Revised Code. The certificate	7134
shall be issued in the same form as the form prescribed for the	7135
original certificate issued except for any modifications	7136
necessary, in the county treasurer's discretion, to reflect the	7137
extension under this division of the certificate holder's lien	7138
to six years after the date shown on the original certificate as	7139
the date it was sold or any extension of that date. The	7140
certificate holder may record a certificate issued under	7141
division (E)(1)(b) or (2)(b) of this section or memorandum	7142
thereof as provided in division (B) of section 5721.35 of the	7143
Revised Code, and the county recorder shall index the certificate	7144
and record any subsequent cancellation of the lien as provided in	7145
that section. The sale of a certificate extending the lien under	7146
division (E)(1)(b) or(2)(b) of this section does not impair the	7147
right of redemption of the owner of record of the certificate	7148
parcel or of any other person entitled to redeem the property.	7149

(5) If the holder of a certificate purchased under section	7150
5721.32, 5721.33, or 5721.42 of the Revised Code submits a notice	7151
of intent to foreclose to the county treasurer but fails to file a	7152
foreclosure action in a court of competent jurisdiction within the	7153
time specified in division (C)(2) of this section, the liens	7154
represented by all tax certificates respecting the certificate	7155
parcel held by that certificate holder, and for which the deadline	7156
for filing a notice of intent to foreclose has passed, are	7157
canceled and the certificates voided, and the certificate holder	7158
forfeits the payment of the amounts described in division (B)(2)	7159
of this section.	7160

(F) With respect to tax certificates purchased under section	7161
5721.32, 5721.33, or 5721.42 of the Revised Code, upon the	7162
delivery to the private attorney by the county treasurer of the	7163
certification provided for under division (C)(2) of this section,	7164
the private attorney shall institute a foreclosure proceeding	7165
under this division in the name of the certificate holder to	7166
enforce the holder's lien, in any court or board of revision	7167
with jurisdiction, unless the certificate redemption price is	7168
paid prior to the time a complaint is filed. The attorney shall	7169
prosecute the proceeding to final judgment and satisfaction,	7170
whether through sale of the property or the vesting of title and	7171
possession in the certificate holder or other disposition under	7172
sections 323.65 to 323.79 of the Revised Code or as may otherwise	7173
be provided by law.	7174

The foreclosure proceedings under this division, except as	7175
otherwise provided in this division, shall be instituted and	7176
prosecuted in the same manner as is provided by law for the	7177
foreclosure of mortgages on land, except that, if service by	7178
publication is necessary, such publication shall be made once a	7179
week for three consecutive weeks and the service shall be complete	7180
at the expiration of three weeks after the date of the first	7181
publication.	7182

Any notice given under this division shall include the name	7183
of the owner of the parcel as last set forth in the records of the	7184
county recorder, the owner's last known mailing address, the	7185
address of the subject parcel if different from that of the owner,	7186
and a complete legal description of the subject parcel. In any	7187
county that has adopted a permanent parcel number system, such	7188
notice may include the permanent parcel number in addition to a	7189
complete legal description.	7190

It is sufficient, having been made a proper party to the	7191
foreclosure proceeding, for the certificate holder to allege in	7192
such holder's complaint that the tax certificate has been duly	7193
purchased by the certificate holder, that the certificate	7194
redemption price is due and unpaid, and that there is a lien	7195
against the property described in the tax certificate, and, if	7196
applicable, that the certificate holder desires to invoke the	7197
alternative redemption period prescribed in sections 323.65 to	7198
323.79 of the Revised Code, without setting forth in such	7199
holder's complaint any other special matter relating to the	7200
foreclosure proceeding. The complaint shall pray for an order	7201
directing the sheriff, or the bailiff if the complaint is filed	7202
in municipal court, to offer the property for sale in the manner	7203
provided in section 5721.19 of the Revised Code or otherwise	7204
transferred according to any applicable procedures provided in	7205
sections 323.65 to 323.79 of the Revised Code, unless the	7206
complaint documents that the county auditor has determined that	7207
the true value of the certificate parcel is less than the	7208
certificate purchase price. In that case, the prayer of the	7209
complaint shall request that fee simple title to the property	7210
be transferred to and vested in the certificate holder free and	7211
clear of all subordinate liens.	7212

In the foreclosure proceeding, the certificate holder may	7213
join in one action any number of tax certificates relating to the	7214
same owner. However, the decree for each tax certificate shall be	7215
rendered separately and any proceeding may be severed, in the	7216
discretion of the court or board of revision, for the purpose of	7217
trial or appeal. UponExcept as may otherwise be provided in	7218
sections 323.65 to 323.79 of the Revised Code, upon confirmation	7219
of sale, the court or board of revision shall order payment of all	7220
costs related directly or indirectly to the tax certificate,	7221
including, without limitation, attorney's fees of the holder's	7222
attorney in accordance with section 5721.371 of the Revised	7223
Code. The tax certificate purchased by the certificate holder is	7224
presumptive evidence in all courts and boards of revision and in	7225
all proceedings, including, without limitation, at the trial of	7226
the foreclosure action, of the amount and validity of the taxes,	7227
assessments, charges, penalties by the court and added to such	7228
principal amount, and interest appearing due and unpaid and of	7229
their nonpayment.	7230

(G) If a parcel is sold under this section, the officer who	7231
conducted the sale shall collect the recording fee from the	7232
purchaser at the time of the sale and, following confirmation of	7233
the sale, shall prepare and record the deed conveying the title to	7234
the parcel to the purchaser.	7235

Sec. 5721.38.  (A) At any time prior to payment to the county	7236
treasurer by the certificate holder to initiate foreclosure	7237
proceedings under division (B) of section 5721.37 of the Revised	7238
Code, the owner of record of the certificate parcel, or any other	7239
person entitled to redeem that parcel, may redeem the parcel by	7240
paying to the county treasurer an amount equal to the total of the	7241
certificate redemption prices of all tax certificates respecting	7242
that parcel.	7243

(B) At any time after payment to the county treasurer by the	7244
certificate holder to initiate foreclosure proceedings under	7245
section 5721.37 of the Revised Code, and prior tobefore the	7246
filing of the entry of confirmation of sale of a certificate	7247
parcel, or the expiration of the alternative redemption period	7248
defined in section 323.65 of the Revised Code under foreclosure	7249
proceedings filed by the county prosecuting attorney or prior to,	7250
and before the decree conveying title to the certificate holder	7251
is rendered as provided for in division (F) of section 5721.37 of	7252
the Revised Code, the owner of record of the certificate parcel or	7253
any other person entitled to redeem that parcel may redeem the	7254
parcel by paying to the county treasurer the sum of the following	7255
amounts:	7256

(1) The amount described in division (A) of this section;

7257

(2) Interest on the certificate purchase price for each tax	7258
certificate sold respecting the parcel at the rate of eighteen per	7259
cent per year for the period beginning on the day on which the	7260
payment was submitted by the certificate holder and ending on the	7261
day the parcel is redeemed under this division;	7262

(3) An amount equal to the sum of the county prosecuting	7263
attorney's fee under division (B)(3) of section 5721.37 of the	7264
Revised Code plus interest on that amount at the rate of eighteen	7265
per cent per year beginning on the day on which the payment was	7266
submitted by the certificate holder and ending on the day the	7267
parcel is redeemed under this division. If the parcel is redeemed	7268
before the complaint has been filed, the prosecuting attorney	7269
shall adjust the fee to reflect services performed to the date of	7270
redemption, and the county treasurer shall calculate the interest	7271
based on the adjusted fee and refund any excess fee to the	7272
certificate holder.	7273

(4) Reasonable attorney's fees in accordance with section	7274
5721.371 of the Revised Code if the certificate holder retained a	7275
private attorney to foreclose the lien;	7276

(5) Any other costs and fees of the proceeding allocable to	7277
the certificate parcel as determined by the court or board of	7278
revision.	7279

The county treasurer may collect the total amount due under	7280
divisions (B)(1) to (5) of this section in the form of guaranteed	7281
funds acceptable to the treasurer. Immediately upon receipt of	7282
such payments, the county treasurer shall reimburse the	7283
certificate holder who initiated foreclosure proceedings as	7284
provided in division (D) of this section. The county treasurer	7285
shall pay the certificate holder interest at the rate of	7286
eighteen per cent per year on amounts paid under divisions	7287
(B)(2) and (3) of section 5721.37 of the Revised Code, beginning	7288
on the day the certificate holder paid the amounts under those	7289
divisions and ending on the day the parcel is redeemed under	7290
this section.	7291

(C)(1) During the period beginning on the date a tax	7292
certificate is sold under section 5721.32 of the Revised Code and	7293
ending one year from that date, the county treasurer may enter	7294
into a redemption payment plan with the owner of record of the	7295
certificate parcel or any other person entitled to redeem that	7296
parcel. The plan shall require the owner or other person to pay	7297
the certificate redemption price for the tax certificate in	7298
installments, with the final installment due no later than one	7299
year after the date the tax certificate is sold. The certificate	7300
holder may at any time, by written notice to the county treasurer,	7301
agree to accept installments collected to the date of notice as	7302
payment in full. Receipt of such notice by the treasurer shall	7303
constitute satisfaction of the payment plan and redemption of the	7304
tax certificate.	7305

(2) During the period beginning on the date a tax certificate	7306
is sold under section 5721.33 of the Revised Code and ending on	7307
the date the decree is rendered on the foreclosure proceeding	7308
under division (F) of section 5721.37 of the Revised Code, the	7309
owner of record of the certificate parcel, or any other person	7310
entitled to redeem that parcel, may enter into a redemption	7311
payment plan with the certificate holder and all secured parties	7312
of the certificate holder. The plan shall require the owner or	7313
other person to pay the certificate redemption price for the tax	7314
certificate, an administrative fee not to exceed one hundred	7315
dollars per year, and the actual fees and costs incurred, in	7316
installments, with the final installment due no later than six	7317
years after the date the tax certificate is sold. The certificate	7318
holder shall give written notice of the plan to the applicable	7319
county treasurer within sixty days after entering into the plan	7320
and written notice of default under the plan within ninety days	7321
after the default. If such a plan is entered into, the time	7322
period for filing a request for foreclosure or a notice of intent	7323
to foreclose under section 5721.37 of the Revised Code is	7324
extended by the length of time the plan is in effect and not in	7325
default.	7326

(D)(1) Immediately upon receipt of full payment under	7327
division (A) or (B) of this section, the county treasurer shall	7328
make an entry to that effect in the tax certificate register,	7329
credit the payment to the tax certificate redemption fund created	7330
in the county treasury, and shall notify the certificate holder	7331
or holders by ordinary first class or certified mail or by binary	7332
means that the parcel has been redeemed and the lien or liens	7333
canceled, and that payment on the certificate or certificates is	7334
forthcoming. The treasurer shall pay the tax certificate holder	7335
or holders promptly.	7336

The county treasurer shall administer the tax certificate	7337
redemption fund for the purpose of redeeming tax certificates.	7338
Interest earned on the fund shall be credited to the county	7339
general fund. If the county has established a county land	7340
reutilization corporation, the county treasurer may apply	7341
interest earned on the fund to the payment of the expenses of	7342
such corporation.	7343

(2) If a redemption payment plan is entered into pursuant to	7344
division (C)(1) of this section, the county treasurer immediately	7345
shall notify each certificate holder by ordinary first class or	7346
certified mail or by binary means of the terms of the plan.	7347
Installment payments made pursuant to the plan shall be deposited	7348
in the tax certificate redemption fund. Any overpayment of the	7349
installments shall be refunded to the person responsible for	7350
causing the overpayment if the person applies for a refund under	7351
this section. If the person responsible for causing the	7352
overpayment fails to apply for a refund under this section within	7353
five years from the date the plan is satisfied, an amount equal	7354
to the overpayment shall be deposited into the general fund of	7355
the county. If the county has established a county land	7356
reutilization corporation, the county treasurer may apply such	7357
overpayment to the payment of the expenses of the corporation.	7358

Upon satisfaction of the plan, the county treasurer shall	7359
indicate in the tax certificate register that the plan has been	7360
satisfied, and shall notify each certificate holder by ordinary	7361
first class or certified mail or by binary means that the plan	7362
has been satisfied and that payment on the certificate or	7363
certificates is forthcoming. The treasurer shall pay each	7364
certificate holder promptly.	7365

If a redemption payment plan becomes void, the county	7366
treasurer shall notify each certificate holder by ordinary first	7367
class or certified mail or by binary means. If a certificate	7368
holder files a request for foreclosure under section 5721.37 of	7369
the Revised Code, upon the filing of the request for foreclosure,	7370
any money paid under the plan shall be refunded to the person	7371
that paid the money under the plan.	7372

(3) Upon receipt of the payment required under division	7373
(B)(1) of section 5721.37 of the Revised Code, the treasurer shall	7374
pay all other certificate holders and indicate in the tax	7375
certificate register that such certificates have been satisfied.	7376
If a county has organized a county land reutilization	7377
corporation, the county treasurer may apply the redemption price	7378
and any applicable interest payable under division (B) of this	7379
section to the payment of the expenses of the corporation.	7380

Sec. 5721.39.  (A) In its judgment of foreclosure rendered	7381
in actions filed pursuant to section 5721.37 of the Revised	7382
Code, the court or board of revision shall enter a finding that	7383
includes all of the following with respect to the certificate	7384
parcel:	7385

(1) The amount of the sum of the certificate redemption	7386
prices for all the tax certificates sold against the parcel;	7387

(2) Interest on the certificate purchase prices of all	7388
certificates at the rate of eighteen per cent per year for the	7389
period beginning on the day on which the payment was submitted by	7390
the certificate holder under division (B) of section 5721.37 of	7391
the Revised Code;	7392

(3) The amount paid under division (B)(2) of section	7393
5721.37 of the Revised Code, plus interest at the rate of eighteen	7394
per cent per year for the period beginning on the day the	7395
certificate holder filed a request for foreclosure or a notice of	7396
intent to foreclose under division (A) of that section;	7397

(4) Any delinquent taxes on the parcel that are not covered	7398
by a payment under division (B)(2) of section 5721.37 of the	7399
Revised Code;	7400

(5) Fees and costs incurred in the foreclosure proceeding	7401
instituted against the parcel, including, without limitation, the	7402
fees and costs of the prosecuting attorney represented by the fee	7403
paid under division (B)(3) of section 5721.37 of the Revised Code,	7404
plus interest as provided in division (D)(2)(d) of this section,	7405
or the fees and costs of the private attorney representing the	7406
certificate holder, and charges paid or incurred in procuring	7407
title searches and abstracting services relative to the subject	7408
premises.	7409

(B) The court or board of revision may order the certificate	7410
parcel to be sold or otherwise transferred according to law,	7411
without appraisal and as set forth in the prayer of the complaint,	7412
for not less than the amount of its finding, or, in the event	7413
that the true value of the certificate parcel as determined by	7414
the county auditor is less than the certificate redemption price,	7415
the court or board or revision may, as prayed for in the	7416
complaint, issue a decree transferring fee simple title free and	7417
clear of all subordinate liens to the certificate holder or as	7418
otherwise provided in sections 323.65 to 323.79 of the Revised	7419
Code. A decree of the court or board of revision transferring	7420
fee simple title to the certificate holder is forever a bar to	7421
all rights of redemption with respect to the certificate parcel.	7422

(C) EachExcept as otherwise provided in sections 323.65 to	7423
323.79 of the Revised Code, and the alternative redemption period	7424
thereunder, each certificate parcel shall be advertised and sold	7425
by the officer to whom the order of sale is directed in the manner	7426
provided by law for the sale of real property on execution. The	7427
advertisement for sale of certificate parcels shall be published	7428
once a week for three consecutive weeks and shall include the date	7429
on which a second sale will be conducted if no bid is accepted at	7430
the first sale. Any number of parcels may be included in one	7431
advertisement.	7432

WheneverExcept as otherwise provided in sections 323.65 to	7433
323.79 of the Revised Code, whenever the officer charged to	7434
conduct the sale offers a certificate parcel for sale and no bids	7435
are made equal to at least the amount of the court's finding of	7436
the court or board of revision, the officer shall adjourn the	7437
sale of the parcel to the second date that was specified in the	7438
advertisement of sale. The second sale shall be held at the same	7439
place and commence at the same time as set forth in the	7440
advertisement of sale. The officer shall offer any parcel not sold	7441
at the first sale. Upon the conclusion of any sale, or if any	7442
parcel remains unsold after being offered at two sales, the	7443
officer conducting the sale shall report the results to the court	7444
or board of revision.	7445

(D) Upon the confirmation of a sale, the proceeds of the sale	7446
shall be applied as follows:	7447

(1) The fees and costs incurred in the proceeding filed	7448
against the parcel pursuant to section 5721.37 of the Revised Code	7449
shall be paid first, including attorney's fees of the certificate	7450
holder's attorney payable under division (F) of that section, or	7451
the county prosecutor's costs covered by the fee paid by the	7452
certificate holder under division (B)(3) of that section.	7453

(2) Following the payment required by division (D)(1) of	7454
this section, the certificate holder that filed the notice of	7455
intent to foreclose or request for foreclosure with the county	7456
treasurer shall be paid the sum of the following amounts:	7457

(a) The sum of the amount found due for the certificate	7458
redemption prices of all the tax certificates that are sold	7459
against the parcel;	7460

(b) Any premium paid by the certificate holder at the time	7461
of purchase;	7462

(c) Interest on the amounts paid by the certificate holder	7463
under division (B)(1) of section 5721.37 of the Revised Code at	7464
the rate of eighteen per cent per year beginning on the day on	7465
which the payment was submitted by the certificate holder to the	7466
county treasurer and ending on the day immediately preceding the	7467
day on which the proceeds of the foreclosure sale are paid to the	7468
certificate holder;	7469

(d) Interest on the amounts paid by the certificate holder	7470
under divisions (B)(2) and (3) of section 5721.37 of the Revised	7471
Code at the rate of eighteen per cent per year beginning on the	7472
day on which the payment was submitted by the certificate holder	7473
under divisions (B)(2) and (3) of that section and ending on the	7474
day immediately preceding the day on which the proceeds of the	7475
foreclosure sale are paid to the certificate holder pursuant to	7476
this section, except that such interest shall not accrue for more	7477
than three years if the certificate was sold under section	7478
5721.32 of the Revised Code, or under section 5721.42 of the	7479
Revised Code by the holder of a certificate issued under section	7480
5721.32 of the Revised Code, or more than six years if the	7481
certificate was sold under section 5721.33 of the Revised Code,	7482
or under section 5721.42 of the Revised Code by the holder of a	7483
certificate issued under section 5721.33 of the Revised Code,	7484
after the day the amounts were paid by the certificate holder	7485
under divisions (B)(2) and (3) of section 5721.37 of the Revised	7486
Code;	7487

(e) The amounts paid by the certificate holder under	7488
divisions (B)(1), (2), and (3) of section 5721.37 of the Revised	7489
Code.	7490

(3) Following the payment required by division (D)(2) of	7491
this section, any amount due for taxes, assessments, charges,	7492
penalties, and interest not covered by the tax certificate	7493
holder's payment under division (B)(2) of section 5721.37 of the	7494
Revised Code shall be paid, including all taxes, assessments,	7495
charges, penalties, and interest payable subsequent to the entry	7496
of the finding and prior to the transfer of the deed of the parcel	7497
to the purchaser following confirmation of sale. If the proceeds	7498
available for distribution pursuant to this division are	7499
insufficient to pay the entire amount of those taxes, assessments,	7500
charges, penalties, and interest, the proceeds shall be paid to	7501
each claimant in proportion to the amount of those taxes,	7502
assessments, charges, penalties, and interest that each is due,	7503
and those taxes, assessments, charges, penalties, and interest are	7504
deemed satisfied and shall be removed from the tax list and	7505
duplicate.	7506

(4) Any residue of money from proceeds of the sale shall be	7507
disposed of as prescribed by section 5721.20 of the Revised Code.	7508

(E) Unless the parcel previously was redeemed pursuant to	7509
section 5721.25 or 5721.38 of the Revised Code, upon the filing of	7510
the entry of confirmation of sale, or an order to transfer the	7511
parcel under sections 323.65 to 323.79 of the Revised Code, the	7512
title to the parcel is incontestable in the purchaser and is free	7513
and clear of all liens and encumbrances, except a federal tax	7514
lien, notice of which lien is properly filed in accordance with	7515
section 317.09 of the Revised Code prior to the date that a	7516
foreclosure proceeding is instituted pursuant to section 5721.37	7517
of the Revised Code, and which lien was foreclosed in accordance	7518
with 28 U.S.C.A. 2410(c), and except for the easements and	7519
covenants of record running with the land or lots that were	7520
created prior to the time the taxes or assessments, for the	7521
nonpayment of which a tax certificate was issued and the parcel	7522
sold at foreclosure, became due and payable.	7523

The title shall not be invalid because of any irregularity,	7524
informality, or omission of any proceedings under this chapter or	7525
in any processes of taxation, if such irregularity, informality,	7526
or omission does not abrogate the provision for notice to holders	7527
of title, lien, or mortgage to, or other interests in, such	7528
foreclosed parcels, as prescribed in this chapter.	7529

Sec. 5721.40.  If any tax certificate parcel is twice offered	7530
for sale pursuant to section 5721.39 of the Revised Code and	7531
remains unsold for want of bidders, the officer who conducted the	7532
sales shall certify to the court or board of revision that the	7533
parcel remains unsold after two sales. The court or board of	7534
revision, by entry, shall order the parcel forfeited to the	7535
certificate holder who filed the request for foreclosure or	7536
notice of intent to foreclose under section 5721.37 of the Revised	7537
Code. The clerk of the court shall certify copies of the court's	7538
order to the county treasurer. The county treasurer shall notify	7539
the certificate holder by ordinary and certified mail, return	7540
receipt requested, that the parcel remains unsold, and shall	7541
instruct the certificate holder of the manner in which the holder	7542
shall obtain the deed to the parcel. The officer who conducted	7543
the sales shall prepare and record the deed conveying title to	7544
the parcel to the certificate holder.	7545

Nothing in this section impedes, abridges, or restricts a	7546
certificate holder from instituting foreclosure proceedings under	7547
sections 323.65 to 323.79 of the Revised Code.	7548

Upon transfer of the deed to the certificate holder under	7549
this section, all right, title, claim, and interest in the	7550
certificate parcel are transferred to and vested in the	7551
certificate holder. The title to the parcel is incontestable in	7552
the certificate holder and is free and clear of all liens and	7553
encumbrances, except the following:	7554

(A) A federal tax lien, notice of which was properly filed in	7555
accordance with section 317.09 of the Revised Code prior to the	7556
date that the foreclosure proceeding was instituted under section	7557
5721.37 of the Revised Code and which was foreclosed in accordance	7558
with 28 U.S.C. 2410(c);	7559

(B) Easements and covenants of record running with the land	7560
that were created prior to the time the taxes or assessments, for	7561
the nonpayment of which a tax certificate was issued, became due	7562
and payable.	7563

Sec. 5721.43. (A) Without the prior written consent of the	7564
county treasurer, no person shall directly, through an agent, or	7565
otherwise, initiate contact with the owner of a parcel with	7566
respect to which the person holds a tax certificate to encourage	7567
or demand payment before one yearmonth has elapsed following the	7568
purchase of the certificate. This division does not apply if the	7569
certificate holder is a county land reutilization corporation.	7570

(B) A county treasurer may bar any person who violates	7571
division (A) of this section from bidding at a tax certificate	7572
sale conducted by the treasurer.	7573

(C)(1) The attorney general or county prosecuting attorney,	7574
upon written request of a county treasurer, shall bring an action	7575
for an injunction against any person who has violated, is	7576
violating, or is threatening to violate division (A) of this	7577
section.	7578

(2) Any person who violates division (A) of this section	7579
shall be assessed a civil penalty of not more than five thousand	7580
dollars for each offense to be paid into the state treasury to the	7581
credit of the general revenue fund. Upon written request of a	7582
county treasurer, the attorney general or county prosecuting	7583
attorney shall commence an action against any such violator. Any	7584
action under this division is a civil action, governed by the	7585
Rules of Civil Procedure and other rules of practice and procedure	7586
applicable to civil actions.	7587

Sec. 5722.01.  As used in this chapter:

7588

(A) "Electing subdivision" means a municipal corporation that	7589
has enacted an ordinance or a township or county that has adopted	7590
a resolution pursuant to section 5722.02 of the Revised Code for	7591
purposes of adopting and implementing the procedures set forth in	7592
sections 5722.02 to 5722.15 of the Revised Code. A county land	7593
reutilization corporation organized by a county and designated to	7594
act on behalf of the county pursuant to division (B) of section	7595
5722.02 of the Revised Code shall be deemed the electing	7596
subdivision for all purposes of this chapter, except as otherwise	7597
expressly provided in this chapter.	7598

(B) "County land reutilization corporation" means a county	7599
land reutilization corporation organized under Chapter 1724. of	7600
the Revised Code.	7601

(C) "Delinquent lands" has the same meaning as in section	7602
5721.01 of the Revised Code, and "delinquent vacant lands" are	7603
delinquent lands that are unimproved by any dwelling.	7604

(C)(D) "Land reutilization program" means the procedures and	7605
activities concerning the acquisition, management, and disposition	7606
of affected delinquent lands set forth in sections 5722.02 to	7607
5722.15 of the Revised Code.	7608

(D)(E) "Minimum bid," in the case of a sale of property	7609
foreclosed pursuant to section 323.25, sections 323.65 to 323.79,	7610
or section 5721.18, or foreclosed and forfeited pursuant to	7611
section 5721.14 of the Revised Code, means a bid in an amount	7612
equal to the sum of the taxes, assessments, charges, penalties,	7613
and interest due and payable on the parcel subsequent to the	7614
delivery to the county prosecuting attorney of the delinquent	7615
land or delinquent vacant land tax certificate or master list of	7616
delinquent or delinquent vacant tracts containing the parcel, and	7617
prior to the transfer of the deed of the parcel to the purchaser	7618
following confirmation of sale, plus the costs of foreclosure or	7619
foreclosure and forfeiture proceedings against the property.	7620

(E)(F) "Nonproductive land" means any parcel of delinquent	7621
vacant land with respect to which a foreclosure proceeding	7622
pursuant to section 323.25 or sections 323.65 to 323.79, a	7623
foreclosure proceeding pursuant to division (A) or (B) of section	7624
5721.18, or a foreclosure and forfeiture proceeding pursuant to	7625
section 5721.14 of the Revised Code has been instituted; and any	7626
parcel of delinquent land with respect to which a foreclosure	7627
proceeding pursuant to section 323.25, sections 323.65 to 323.79,	7628
or division (A) or (B) of section 5721.18 of the Revised Code has	7629
been instituted, and upon which there are no buildings or other	7630
structures, or upon which there are either:	7631

(1) Buildings or other structures that are not in the	7632
occupancy of any person and as to which the township or municipal	7633
corporation within whose boundaries the parcel is situated has	7634
instituted proceedings under section 505.86 or 715.26 of the	7635
Revised Code, or Section 3 of Article XVIII, Ohio Constitution,	7636
for the removal or demolition of such buildings or other	7637
structures by the township or municipal corporation because of	7638
their insecure, unsafe, or structurally defective condition;	7639

(2) Buildings or structures that are not in the occupancy of	7640
any person at the time the foreclosure proceeding is initiated and	7641
whose acquisition the municipal corporation, county, or township,	7642
or county land reutilization corporation determines to be	7643
necessary for the implementation of an effective land	7644
reutilization program.	7645

(F)(G) "Occupancy" means the actual, continuous, and	7646
exclusive use and possession of a parcel by a person having a	7647
lawful right to such use and possession.	7648

(G)(H) "Land within an electing subdivision's boundaries"	7649
does not include land within the boundaries of a municipal	7650
corporation, unless the electing subdivision is the municipal	7651
corporation or the municipal corporation adopts an ordinance that	7652
gives consent to the electing subdivision to include such land.	7653

Sec. 5722.02. (A) Any municipal corporation, county, or	7654
township may elect to adopt and implement the procedures set	7655
forth in sections 5722.02 to 5722.15 of the Revised Code to	7656
facilitate the effective reutilization of nonproductive land	7657
situated within its boundaries. Such election shall be made by	7658
ordinance in the case of a municipal corporation, and by	7659
resolution in the case of a county or township. The ordinance or	7660
resolution shall state that the existence of nonproductive land	7661
within its boundaries is such as to necessitate the	7662
implementation of a land reutilization program to foster either	7663
the return of such nonproductive land to tax revenue generating	7664
status or the devotion thereof to public use.	7665

An(B) Any county adopting a resolution under division (A) of	7666
this section may direct in the resolution that a county land	7667
reutilization corporation be organized under Chapter 1724. of the	7668
Revised Code to act on behalf of and cooperate with the county in	7669
exercising the powers and performing the duties of the county	7670
under this chapter. The powers extended to a county land	7671
reutilization corporation shall not be construed as a limitation	7672
on the powers granted to a county land reutilization corporation	7673
under Chapter 1724. of the Revised Code, but shall be construed as	7674
additional powers, except that a county land reutilization	7675
corporation may not acquire any interest in real property under	7676
this chapter after two years following the filing of its articles	7677
of incorporation by the secretary of state.	7678

(C) An electing subdivision shall promptly deliver certified	7679
copies of such ordinance or resolution to the auditor, treasurer,	7680
and the prosecutor of each county in which the electing	7681
subdivision is situated. On and after the effective date of such	7682
ordinance or resolution, the foreclosure, sale, management, and	7683
disposition of all nonproductive land situated within the electing	7684
subdivision's boundaries shall be governed by the procedures set	7685
forth in sections 5722.02 to 5722.15 of the Revised Code, and, in	7686
the case of a county land reutilization corporation, as authorized	7687
under Chapter 1724. of the Revised Code. When a county adopts a	7688
resolution organizing a county land reutilization corporation	7689
pursuant to this chapter, the county shall deliver a copy of the	7690
resolution to the county auditor, county treasurer, and county	7691
prosecuting attorney.	7692

(D) A county, a county land reutilization corporation, and a	7693
municipal corporation or township may enter into an agreement to	7694
implement the procedures in sections 5722.02 to 5722.15 of the	7695
Revised Code within the boundaries of the municipal corporation	7696
or township if the county and the township or municipal	7697
corporation are electing subdivisions and the county has, by	7698
resolution, designated a county land reutilization corporation to	7699
act on its behalf under this chapter.	7700

Any property acquired by a county land reutilization	7701
corporation in a transaction other than the tax foreclosure	7702
procedures in Chapter 323., 5721., or 5723. of the Revised Code	7703
shall be subject to a priority right of acquisition by a municipal	7704
corporation or township in which the property is located for a	7705
period of thirty days after the county land reutilization	7706
corporation first records the deed evidencing acquisition of such	7707
property with the county recorder. A municipal corporation or	7708
township claiming a priority right of acquisition shall file, and	7709
the county recorder shall record, an instrument evidencing such	7710
right within the thirty-day period. The instrument shall include	7711
the name and address of the applicable municipal corporation or	7712
township, the parcel or other identifying number and an	7713
affirmative statement by the municipal corporation or township	7714
that it intends to acquire the property. If the municipal	7715
corporation or township records such an instrument within the	7716
thirty-day period, then the priority right of acquisition shall be	7717
effective for a period of ninety days after the instrument is	7718
recorded. If the municipal corporation or township does not record	7719
the instrument expressing its intent to acquire the property or,	7720
if having timely recorded such instrument does not thereafter	7721
acquire and record a deed within the ninety-day period following	7722
the recording of its intent to acquire the property, then the	7723
county land reutilization corporation may dispose of such property	7724
free and clear of any claim or interest of such municipal	7725
corporation or township. If a municipal corporation or township	7726
does not record an instrument of intent to acquire property within	7727
the thirty-day period, or if a municipal corporation or township,	7728
after timely recording an instrument of intent to acquire a	7729
parcel, does not thereafter acquire the parcel within ninety days	7730
and record a deed thereto with the county recorder, the municipal	7731
corporation or township has no statutory, legal, or equitable	7732
claim or estate in property acquired by the county land	7733
reutilization corporation. This section shall not be construed to	7734
constitute an exception to free and clear title to the property	7735
held by a county land reutilization corporation or any of its	7736
subsequent transferees, or to preclude a county land reutilization	7737
corporation and any municipal corporation or township from	7738
entering into an agreement that disposes of property on terms to	7739
which they may thereafter mutually agree.	7740

Sec. 5722.03.  (A) On and after the effective date of an	7741
ordinance or resolution adopted pursuant to section 5722.02 of the	7742
Revised Code, nonproductive land within an electing subdivision's	7743
boundaries that the subdivision wishes to acquire and that has	7744
either been advertised and offered for sale or is otherwise	7745
available for acquisition pursuant to a foreclosure proceeding as	7746
provided in section 323.25, sections 323.65 to 323.79, or section	7747
5721.18 of the Revised Code, but is not sold for want of a minimum	7748
bid, shall be sold or transferred to the electing subdivision in	7749
the manner set forth in this section or sections 323.65 to 323.79	7750
of the Revised Code.	7751

(B) Upon receipt of an ordinance or resolution under section	7752
5722.02 of the Revised Code, the county prosecuting attorney shall	7753
compile and deliver to the electing subdivision a list of all	7754
delinquent land within the electing subdivision with respect to	7755
which a foreclosure proceeding pursuant to section 323.25,	7756
sections 323.65 to 323.79, or section 5721.18 of the Revised Code	7757
has been instituted and is pending. The prosecuting attorney	7758
shall notify the electing subdivision of the identity of all	7759
delinquent land within the subdivision whenever a foreclosure	7760
proceeding pursuant to section 323.25, sections 323.65 to 323.79,	7761
or section 5721.18 of the Revised Code is commenced with respect	7762
to that land.	7763

(C) The electing subdivision shall select from such lists the	7764
delinquent lands that constitute nonproductive lands that it	7765
wishes to acquire, and shall notify the prosecuting attorney of	7766
its selection prior to the advertisement and sale of the	7767
nonproductive lands pursuant to such a foreclosure proceeding, or	7768
as otherwise provided in sections 323.65 to 323.79 of the Revised	7769
Code. Notwithstanding the sales price provisions to the contrary	7770
in division (A) of section 323.28 or in divisions (A)(1) and (C)	7771
of section 5721.19 of the Revised Code, selected nonproductive	7772
lands subject to a foreclosure proceeding pursuant to section	7773
323.25, sections 323.65 to 323.79, or section 5721.18 of the	7774
Revised Code that require a sale shall be advertised for sale and	7775
be sold, without appraisal, for not less than the amount	7776
determined under division (A)(1) of section 323.28 or sections	7777
323.65 to 323.79 of the Revised Code in the case of selected	7778
nonproductive lands subject to a foreclosure proceeding pursuant	7779
to section 323.25 or sections 323.65 to 323.79 of the Revised	7780
Code, or the amount determined under division (A)(2) of section	7781
5721.19 in the case of selected nonproductive lands subject to a	7782
foreclosure proceeding pursuant to section 5721.18 of the Revised	7783
Code, or as prescribed in sections 323.65 to 323.79 of the	7784
Revised Code. AllExcept as otherwise authorized in section	7785
323.78 of the Revised Code, all nonproductive lands so selected,	7786
when advertised for sale pursuant to a foreclosure proceeding,	7787
shall be advertised separately from the advertisement applicable	7788
to other delinquent lands. Notwithstanding division (A) of section	7789
5721.191 of the Revised Code, the minimum amount for which	7790
selected nonproductive lands subject to a foreclosure proceeding	7791
pursuant to section 5721.18 of the Revised Code will be sold, as	7792
specified in the advertisement for sale, shall equal the sum of	7793
the taxes, assessments, charges, penalties, interest, and costs	7794
due on the parcel as determined under division (A)(2) of section	7795
5721.19 of the Revised Code. Notwithstanding provisions to the	7796
contrary in division (A) of section 323.28 of the Revised Code,	7797
the minimum amount for which selected nonproductive lands subject	7798
to a foreclosure proceeding pursuant to section 323.25 of the	7799
Revised Code will be sold, as specified in the advertisement for	7800
sale, shall equal the amount specified in division (A)(1) of	7801
section 323.28 of the Revised Code. The advertisement relating to	7802
the selected nonproductive lands also shall include a statement	7803
that the lands have been determined by the electing subdivision to	7804
be nonproductive lands and that, if at a foreclosure sale no bid	7805
for the appropriate amount specified in this division is received,	7806
such lands shall be sold or transferred to the electing	7807
subdivision.	7808

(D) IfExcept for sales and transfers under sections 323.65	7809
to 323.79 of the Revised Code, if any nonproductive land selected	7810
by an electing subdivision is advertised and offered for sale at	7811
two sales pursuant to this section but is not sold for want of a	7812
minimum bid, the electing subdivision that selected the	7813
nonproductive land shall be deemed to have submitted the winning	7814
bid at the second sale for the land, and the land is deemed sold	7815
to the electing subdivision for no consideration other than the	7816
fee charged under division (F) of this section. If both a county	7817
and a township within that county have adopted a resolution	7818
pursuant to section 5722.02 of the Revised Code and both	7819
subdivisions select the same parcel or parcels of land, the	7820
subdivision that first notifies the prosecuting attorney of such	7821
selection shall be the electing subdivision deemed to have	7822
submitted the winning bid under this division. If a municipal	7823
corporation and a county land reutilization corporation select the	7824
same parcel or parcels of land, the municipal corporation shall be	7825
deemed the winning bidder under this division. The officer	7826
conducting the sale shall announce the bid of the electing	7827
subdivision at the sale and shall report the proceedings to the	7828
court for confirmation of sale.	7829

(E) Upon the sale or transfer of any nonproductive land to an	7830
electing subdivision, the county auditor shall charge the costs,	7831
as determined by the court, incurred in the foreclosure proceeding	7832
instituted under section 323.25, sections 323.65 to 323.79, or	7833
section 5721.18 of the Revised Code and applicable to the	7834
nonproductive land to the taxing districts, including the	7835
electing subdivision, in direct proportion to their interest in	7836
the taxes, assessments, charges, penalties, and interest on the	7837
nonproductive land due and payable at the time the land was sold	7838
pursuant to the foreclosure proceeding. The interest of each	7839
taxing district in the taxes, assessments, charges, penalties, and	7840
interest on the nonproductive land shall bear the same proportion	7841
to the amount of those taxes, assessments, charges, penalties, and	7842
interest that the amount of taxes levied by each district against	7843
the nonproductive land in the preceding tax year bears to the	7844
taxes levied by all such districts against the nonproductive land	7845
in the preceding tax year. For the purposes of this division, a	7846
county land reutilization corporation shall be deemed to have the	7847
proportionate interest of the county on whose behalf it has been	7848
designated and organized in the taxes, assessments, charges,	7849
penalties, and interest on the nonproductive land in that county.	7850
In making a semiannual apportionment of funds, the auditor shall	7851
retain at the next apportionment the amount charged to each such	7852
taxing district, except that in the case of a county land	7853
reutilization corporation acting on behalf of a county, the	7854
auditor shall provide an invoice to the corporation for the amount	7855
charged to it.	7856

(F) Unless the nonproductive land is redeemed pursuant to	7857
section 323.31 or 5721.25 of the Revised Code, upon the filing of	7858
the entry of confirmation of sale, theThe officer conducting the	7859
sale shall execute and file for recording a deed conveying title	7860
to the land and, once the deed has been recorded,upon the filing	7861
of the the entry of the confirmation of sale, unless the	7862
nonproductive land is redeemed under section 323.31 or 5721.18 of	7863
the Revised Code. If the alternative redemption period applies	7864
under section 323.78 of the Revised Code, the officer shall not	7865
execute the deed and file it for recording until the alternative	7866
redemption period expires. In either case, once the deed has been	7867
recorded, the officer shall deliver the deed to the electing	7868
subdivision; thereupon, title to the land is incontestable in the	7869
electing subdivision and free and clear of all liens and	7870
encumbrances, except those easements and covenants of record	7871
running with the land and created prior to the time at which the	7872
taxes or assessments, for the nonpayment of which the land is sold	7873
or transferred at foreclosure, became due and payable. At the time	7874
of the sale or transfer, the officer shall collect and the	7875
electing subdivision shall pay the fee required by law for	7876
transferring and recording of deeds.	7877

The title is not invalid because of any irregularity,	7878
informality, or omission of any proceedings under section 323.25,	7879
sections 323.65 to 323.79, this chapter, or Chapter 5721. of the	7880
Revised Code, or in any processes of taxation, if such	7881
irregularity, informality, or omission does not abrogate any	7882
provision of such chapters for notice to holders of title, lien,	7883
or mortgage to, or other interests in, the foreclosed lands.	7884

Sec. 5722.04.  (A) Upon receipt of an ordinance or resolution	7885
adopted pursuant to section 5722.02 of the Revised Code, the	7886
county auditor shall deliver to the electing subdivision a list of	7887
all delinquent lands within an electing subdivision's boundaries	7888
that have been forfeited to the state pursuant to section 5723.01	7889
of the Revised Code and thereafter shall notify the electing	7890
subdivision of any additions to or deletions from such list.	7891

The electing subdivision shall select from such lists the	7892
forfeited lands that constitute nonproductive lands that the	7893
subdivision wishes to acquire, and shall notify the county auditor	7894
of its selection prior to the advertisement and sale of such	7895
lands. Notwithstanding the sales price provisions of division	7896
(A)(1) of section 5723.06 of the Revised Code, the selected	7897
nonproductive lands shall be advertised for sale and be sold to	7898
the highest bidder for an amount at least sufficient to pay the	7899
amount determined under division (A)(2) of section 5721.16 of the	7900
Revised Code. All nonproductive lands forfeited to the state and	7901
selected by an electing subdivision, when advertised for sale	7902
pursuant to the relevant procedures set forth in Chapter 5723. of	7903
the Revised Code, shall be advertised separately from the	7904
advertisement applicable to other forfeited lands. The	7905
advertisement relating to the selected nonproductive lands also	7906
shall include a statement that the lands have been selected by the	7907
electing subdivision as nonproductive lands that it wishes to	7908
acquire and that, if at the forfeiture sale no bid for the sum of	7909
the taxes, assessments, charges, penalties, interest, and costs	7910
due on the parcel as determined under division (A)(1)(a) of	7911
section 5723.06 of the Revised Code is received, the lands shall	7912
be sold to the electing subdivision.	7913

(B) If any nonproductive land that has been forfeited to the	7914
state and selected by an electing subdivision is advertised and	7915
offered for sale by the auditor pursuant to Chapter 5723. of the	7916
Revised Code, but no minimum bid is received, the electing	7917
subdivision shall be deemed to have submitted the winning bid, and	7918
the land is deemed sold to the electing subdivision for no	7919
consideration other than the fee charged under division (C) of	7920
this section. If both a county and a township in that county have	7921
adopted a resolution pursuant to section 5722.02 of the Revised	7922
Code and both subdivisions select the same parcel or parcels of	7923
land, the subdivision that first notifies the county auditor of	7924
such selection shall be the electing subdivision deemed to have	7925
submitted the winning bid under this division shall be determined	7926
pursuant to division (D) of section 5722.03 of the Revised Code.	7927

The auditor shall announce the bid at the sale and shall	7928
declare the selected nonproductive land to be sold to the electing	7929
subdivision. The auditor shall deliver to the electing subdivision	7930
a certificate of sale.	7931

(C) On the returning of the certificate of sale to the	7932
auditor, the auditor shall execute and file for recording a deed	7933
conveying title to the selected nonproductive land and, once the	7934
deed has been recorded, deliver it to the electing subdivision.	7935
Thereupon, all previous title is extinguished, and the title in	7936
the electing subdivision is incontestable and free and clear from	7937
all liens and encumbrances, except taxes and special assessments	7938
that are not due at the time of the sale and any easements and	7939
covenants of record running with the land and created prior to the	7940
time at which the taxes or assessments, for the nonpayment of	7941
which the nonproductive land was forfeited, became due and	7942
payable. At the time of the sale, the auditor shall collect and	7943
the electing subdivision shall pay the fee required by law for	7944
transferring and recording of deeds.	7945

Upon delivery of a deed conveying any nonproductive land to	7946
an electing subdivision, the county auditor shall charge all costs	7947
incurred in any proceeding instituted under section 5721.14 or	7948
5721.18 of the Revised Code or incurred as a result of the	7949
forfeiture and sale of the nonproductive land to the taxing	7950
districts, including the electing subdivision, in direct	7951
proportion to their interest in the taxes, assessments, charges,	7952
interest, and penalties on the nonproductive land due and payable	7953
at the time the land was sold at the forfeiture sale. The interest	7954
of each taxing district in the taxes, assessments, charges,	7955
penalties, and interest on the nonproductive land shall bear the	7956
same proportion to the amount of those taxes, assessments,	7957
charges, penalties, and interest that the amount of taxes levied	7958
by each district against the nonproductive land in the preceding	7959
tax year bears to the taxes levied by all such districts against	7960
the nonproductive land in the preceding tax year. For the purposes	7961
of this division, a county land reutilization corporation shall be	7962
deemed to have the proportionate interest as the county	7963
designating or organizing such corporation in the taxes,	7964
assessments, charges, penalties, and interest on the nonproductive	7965
land in the county. In making a semiannual apportionment of	7966
funds, the auditor shall retain at the next apportionment the	7967
amount charged to each such taxing district, except for a county	7968
land reutilization corporation acting on behalf of a county, the	7969
auditor shall invoice the corporation the amount charged to it.	7970

(D) Where no political subdivision has requested to purchase	7971
a parcel of land at a foreclosure sale, any lands otherwise	7972
forfeited to the state for want of a bid at the foreclosure sale	7973
may, upon the request of a county land reutilization corporation,	7974
be transferred directly to the corporation without appraisal or	7975
public bidding, except that no interest in real property may be	7976
transferred to a county land reutilization corporation under this	7977
section after two years following the filing of its articles of	7978
incorporation by the secretary of state.	7979

Sec. 5722.06.  An electing subdivision, other than a county	7980
land reutilization corporation, shall assume possession and	7981
control of any nonproductive land acquired by it under section	7982
5722.03, 5722.04, or 5722.10 of the Revised Code and any other	7983
land it acquires as a part of its land reutilization program. The	7984
electing subdivision shall hold and administer such property in a	7985
governmental capacity for the benefit of itself and of other	7986
taxing districts having an interest in the taxes, assessments,	7987
charges, interest, and penalties due and owing thereon at the time	7988
of the property's acquisition by the electing subdivision. In its	7989
administration of such nonproductive land as a part of a land	7990
reutilization program, the electing subdivision shall:	7991

(A) Manage, maintain, and protect, or temporarily use for a	7992
public purpose such land in such manner as it deems appropriate;	7993

(B) Compile and maintain a written inventory of all such	7994
land. The inventory shall be available for public inspection and	7995
distribution at all times.	7996

(C) Study, analyze, and evaluate potential, present, and	7997
future uses for such land which would provide for the effective	7998
reutilization of the nonproductive land;	7999

(D) Plan for, and use its best efforts to consummate, the	8000
sale or other disposition of such land at such times and upon such	8001
terms and conditions as it deems appropriate to the fulfillment of	8002
the purposes and objectives of its land reutilization program;	8003

(E) Establish and maintain records and accounts reflecting	8004
all transactions, expenditures, and revenues relating to its land	8005
reutilization program, including separate itemizations of all	8006
transactions, expenditures, and revenues concerning each	8007
individual parcel of real property acquired as a part of such	8008
program.	8009

A county land reutilization corporation acquiring title to	8010
lands under section 5722.03, 5722.04, or 5722.10 of the Revised	8011
Code, and to any other land it acquires as a part of its land	8012
reutilization program, shall maintain, operate, hold, transact,	8013
and dispose of such land as provided in its plan and pursuant to	8014
its purposes under Chapter 1724. of the Revised Code.	8015

Sec. 5722.07.  As used in this section, "fair market value"	8016
means the appraised value of the nonproductive land made with	8017
reference to such redevelopment and reutilization restrictions as	8018
may be imposed by the electing subdivision as a condition of sale	8019
or as may be otherwise applicable to such land.	8020

An electing subdivision may, without competitive bidding,	8021
sell any land acquired by it as a part of its land reutilization	8022
program at such times, to such persons, and upon such terms and	8023
conditions, and subject to such restrictions and covenants as it	8024
deems necessary or appropriate to assure the land's effective	8025
reutilization. SuchExcept with respect to a sale by a county	8026
land reutilization corporation, such land shall be sold at not	8027
less than its fair market value. However, except with respect to	8028
land held by a county land reutilization corporation, upon the	8029
approval of the legislative authorities of those taxing districts	8030
entitled to share in the proceeds from the sale thereof, the	8031
electing subdivision may either retain such land for devotion by	8032
it to public use, or sell, lease, or otherwise transfer any such	8033
land to another political subdivision for the devotion to public	8034
use by such political subdivision for a consideration less than	8035
fair market value.	8036

Whenever an electing subdivision sells any land acquired as	8037
part of its land reutilization program for an amount equal to or	8038
greater than fair market value, it shall execute and deliver all	8039
agreements and instruments incident thereto. The electing	8040
subdivision may execute and deliver all agreements and instruments	8041
without procuring any approval, consent, conveyance, or other	8042
instrument from any other person or entity, including the other	8043
taxing districts entitled to share in the proceeds from the sale	8044
thereof.	8045

An electing subdivision may, for purposes of land	8046
disposition, consolidate, assemble, or subdivide individual	8047
parcels of land acquired as part of its land reutilization	8048
program.	8049

Sec. 5722.08.  When an electing subdivision, other than a	8050
county land reutilization corporation, sells any land acquired as	8051
a part of its land reutilization program, the proceeds from such	8052
sale shall be applied and distributed in the following order:	8053

(A) To the electing subdivision in reimbursement of its	8054
expenses incurred on account of the acquisition, administration,	8055
management, maintenance, and disposition of such land, and such	8056
other expenses of the land reutilization program as the electing	8057
subdivision may apportion to such land;	8058

(B) To the county treasurer to reimburse those taxing	8059
districts to which the county auditor charged the costs of	8060
foreclosure pursuant to section 5722.03 of the Revised Code, or	8061
costs of forfeiture pursuant to section 5722.04 of the Revised	8062
Code. If the proceeds of the sale of the nonproductive lands,	8063
after making the payment required under this division, are not	8064
sufficient to reimburse the full amounts charged to taxing	8065
districts as costs under section 5722.03 or 5722.04 of the Revised	8066
Code, the balance of the proceeds shall be used to reimburse the	8067
taxing districts in the same proportion as the costs were charged.	8068

(C) To the county treasurer for distribution to the taxing	8069
districts charged costs under section 5722.03 or 5722.04 of the	8070
Revised Code, in the same proportion as they were charged costs by	8071
the county auditor, an amount representing both of the following:	8072

(1) The taxes, assessments, charges, penalties, and interest	8073
due and owing on such land as of the date of acquisition by the	8074
electing subdivision;	8075

(2) The taxes, assessments, charges, penalties, and interest	8076
that would have been due and payable with respect to such land	8077
from such date of acquisition were such land not exempt from	8078
taxation pursuant to section 5722.11 of the Revised Code.	8079

(D) The balance, if any, to be retained by the electing	8080
subdivision for application to the payment of costs and expenses	8081
of its land reutilization program.	8082

All proceeds from the sale of lands held by a county land	8083
reutilization corporation shall be retained by the county land	8084
reutilization corporation for the purposes for which it was	8085
organized without further reporting or accounting to the taxing	8086
districts.	8087

Sec. 5722.09.  (A) An electing subdivision shall keep all	8088
taxing districts having an interest in the taxes, assessments,	8089
charges, interest, and penalties on the real property acquired as	8090
part of the land reutilization program informed concerning the	8091
administration of its land reutilization program and shallmay	8092
establish a committee comprised of a representative of each such	8093
taxing district. Each member of the committee shall be appointed	8094
by, and serve at the pleasure of, the taxing district hethe	8095
member represents. A representative may be an employee of the	8096
taxing district. All members shall serve without compensation. The	8097
committee shallmay meet in person or by electronic or telephonic	8098
means, at the discretion of the electing subdivision, at least	8099
quarterlyannually to review the operations of the land	8100
reutilization program and to advise the electing subdivision	8101
concerning any matter relating to such program which comes before	8102
the committee.	8103

(B) An electing subdivision, as a part of its land	8104
reutilization program, shallmay establish separate neighborhood	8105
advisory committees consisting of persons living or owning	8106
property within each neighborhood affected by the program. The	8107
electing subdivision shall determine the boundaries of each	8108
neighborhood and which neighborhoods are affected by the program.	8109
Each neighborhood advisory committee shall consist of not less	8110
than five nor more than nine persons, to be appointed by the chief	8111
executive officer of the electing subdivision for two-year	8112
overlapping terms and shall be composed of at least three persons.	8113
The electing subdivision shall consult with each neighborhood	8114
advisory committee at least quarterlyannually to review the	8115
operations of the land reutilization program and to receive the	8116
advice of the members of the neighborhood advisory committee	8117
concerning any matter relating to the program which comes before	8118
the committees, including a specific interim use plan for the	8119
land.	8120

(C) This section does not apply to a county land	8121
reutilization corporation.	8122

Sec. 5722.10.  An electing subdivision may accept a	8123
conveyance in lieu of foreclosure of any delinquent land from the	8124
proper owners thereof. Such conveyance may only be accepted with	8125
the consent of the county auditor acting as the agent of the state	8126
pursuant to section 5721.09 of the Revised Code. The owners or the	8127
electing municipal corporation or township shall pay all expenses	8128
incurred by the county in connection with any foreclosure or	8129
foreclosure and forfeiture proceeding filed pursuant to section	8130
323.25, sections 323.65 to 323.79, or section 5721.18 or 5721.14	8131
of the Revised Code relative to such land. When the electing	8132
subdivision is the county or county land reutilization	8133
corporation acting on behalf of a county, it may require the	8134
owner to pay the expenses. The owner shall present the electing	8135
subdivision with evidence satisfactory to the subdivision that it	8136
will obtain by such conveyance fee simple title to such	8137
delinquent land. TheUnless otherwise agreed to by the electing	8138
subdivision accepting the conveyance, the title shall be free and	8139
clear of all liens and encumbrances, except such easements and	8140
covenants of record running with the land as were created prior	8141
to the time of the conveyance and delinquent taxes, assessments,	8142
penalties, interest, and charges, and taxes and special	8143
assessments that are a lien on the real property at the time of	8144
the conveyance.	8145

Real property acquired by an electing subdivision under this	8146
section shall not be subject to foreclosure or forfeiture under	8147
Chapter 5721. or 5723. of the Revised Code. The sale or other	8148
transfer, as authorized by section 5722.07 of the Revised Code, of	8149
real property acquired under this section shall extinguish the	8150
lien on the title for all taxes, assessments, penalties, interest,	8151
and charges delinquent at the time of the conveyance of the	8152
delinquent land to the electing subdivision.	8153

Sec. 5722.13.  Real property acquired and held by an electing	8154
subdivision pursuant to this chapter that is not sold or otherwise	8155
transferred within fifteen years after such acquisition shall be	8156
offered for sale at public auction during the sixteenth year after	8157
acquisition. If the real property is not sold at that time, it	8158
shall be offered every three years thereafter until it is soldmay	8159
be disposed of or retained for any lawful purpose without further	8160
application of this chapter.	8161

Notice of the sale shall contain a description of each	8162
parcel, the permanent parcel number, and the full street address	8163
when available. The notice shall be published once a week for	8164
three consecutive weeks prior to the sale in a newspaper of	8165
general circulation within the electing subdivision.	8166

Each parcel subsequent to the fifteenth year after its	8167
acquisition as part of a land reutilization program shall be sold	8168
for an amount equal to not less than the greater of:	8169

(A) Two-thirds of its fair market value;

8170

(B) The total amount of accrued taxes, assessments,	8171
penalties, interest, charges, and costs incurred by the electing	8172
subdivision in the acquisition, maintenance, and disposal of each	8173
parcel and the parcel's share of the costs and expenses of the	8174
land reutilization program.	8175

The sale requirements of this section do not apply to real	8176
property acquired and held by a county land reutilization	8177
corporation.	8178

Sec. 5722.14.  If nonproductive land is subsequently included	8179
within an impacted cities project, as defined in section 1728.01	8180
of the Revised Code, taxes on the land in the base period of the	8181
year immediately preceding the initial acquisition, as provided in	8182
section 1728.111 of the Revised Code, shall be determined by	8183
applying the land valuation as it existed in either the year	8184
preceding such initial acquisition, or in the next succeeding year	8185
after such nonproductive land is sold pursuant to section 5722.07	8186
or 5722.13 of the Revised Code, whichever valuation is greater.	8187

This section does not apply to nonproductive land acquired	8188
and held by a county land reutilization corporation.	8189

Sec. 5722.15.  (A) When an electing subdivision purchases	8190
nonproductive land under section 5722.03 or 5722.04 of the Revised	8191
Code, the county auditor shall remove from histhe auditor's tax	8192
lists and duplicates all taxes, assessments, charges, penalties,	8193
and interest that are due and payable on the land at the time of	8194
the sale in the same manner as if the property had been sold to	8195
any other buyer at the foreclosure or forfeiture sale.	8196

(B) The county auditor shall certify to an electing	8197
subdivision, other than a county land reutilization corporation,	8198
that purchases nonproductive land under section 5722.03 or 5722.04	8199
of the Revised Code a record of all of the taxes, assessments,	8200
charges, interest, and penalties that were due on the parcel at	8201
the time of the sale; the taxing districts to which they were	8202
owed; and the proportion of that amount that was owed to each	8203
taxing district. TheExcept with respect to a county land	8204
reutilization corporation, the certification shall be used by such	8205
an electing subdivision in distributing the proceeds of any sale	8206
of the land in accordance with division (C)(1) of section 5722.08	8207
of the Revised Code.	8208

Sec. 5722.21. (A) As used in this section:

8209

(1) "Eligible delinquent land" means delinquent land or	8210
delinquent vacant land, as defined in section 5721.01 of the	8211
Revised Code, included in a delinquent tax list or delinquent	8212
vacant land tax list that has been certified delinquent within the	8213
meaning of section 5721.03 of the Revised Code, excluding any	8214
certificate parcel as defined in section 5721.30 of the Revised	8215
Code.	8216

(2) "Delinquent taxes" means the cumulative amount of unpaid	8217
taxes, assessments, recoupment charges, penalties, and interest	8218
charged against eligible delinquent land that became delinquent	8219
before transfer of title to a county, municipal corporation, or	8220
township, or county land reutilization corporation under this	8221
section.	8222

(3) "Foreclosure costs" means the sum of all costs or other	8223
charges of publication, service of notice, prosecution, or other	8224
proceedings against the land under sections 323.25 to 323.28,	8225
323.65 to 323.79, or Chapter 5721. of the Revised Code as may	8226
pertain to delinquent land or be fairly apportioned to it by the	8227
county treasurer.	8228

(4) "Tax foreclosure sale" means a sale of delinquent land	8229
pursuant to foreclosure proceedings under sections 323.25 to	8230
323.28, 323.65 to 323.79, or section 5721.14 or 5721.18 of the	8231
Revised Code.	8232

(5) "Taxing authority" means the legislative authority of any	8233
taxing unit, as defined in section 5705.01 of the Revised Code, in	8234
which is located a parcel of eligible delinquent land acquired or	8235
to be acquired by a county, municipal corporation, or township, or	8236
county land reutilization corporation in which a declaration	8237
under division (B) of this section is in effect.	8238

(B) The legislative authority of a municipal corporation may	8239
declare by ordinance, or a board of county commissioners or, a	8240
board of township trustees, or the board of directors of a county	8241
land reutilization corporation may declare by resolution, that it	8242
is in the public interest for the county, municipal corporation,	8243
or township, or county land reutilization corporation to acquire	8244
tax-delinquent real property within the county, municipal	8245
corporation, or township for the public purpose of redeveloping	8246
the property or otherwise rendering it suitable for productive,	8247
tax-paying use. In any county, municipal corporation, or township	8248
in which such a declaration is in effect, the county, municipal	8249
corporation, or township, or county land reutilization	8250
corporation may purchase or otherwise acquire title to eligible	8251
delinquent land, other than by appropriation, and the title	8252
shall pass free and clear of the lien for delinquent taxes as	8253
provided in division (D) of this section. The authority granted	8254
by this section is supplemental to the authority granted under	8255
sections 5722.01 to 5722.15 of the Revised Code. A county land	8256
reutilization corporation may not acquire an interest in real	8257
property under this section after two years following the filing	8258
of its articles of incorporation by the secretary of state.	8259

(C) With respect to any parcel of eligible delinquent land	8260
purchased or acquired by a county, municipal corporation, or	8261
township, or county land reutilization corporation in which a	8262
declaration is in effect under this section, the county,	8263
municipal corporation, or township may obtain the consent of	8264
each taxing authority for release of any claim on the delinquent	8265
taxes and associated costs attaching to that property at the	8266
time of conveyance to the county, municipal corporation, or	8267
township. Consent shall be obtained in writing, and shall be	8268
certified by the taxing authority granting consent or by the	8269
fiscal officer or other person authorized by the taxing	8270
authority to provide such consent. Consent may be obtained before	8271
or after title to the eligible delinquent land is transferred to	8272
the county, municipal corporation, or township. A county that has	8273
organized and designated a county land reutilization corporation	8274
for purposes of this chapter is not required to obtain such	8275
consent. Upon conveyance to a county land reutilization	8276
corporation, the consent shall be deemed to have been given to the	8277
extent that the corporation requires consent.	8278

The taxing authority of a taxing unit and a county, municipal	8279
corporation, or township in which a declaration is in effect	8280
under this section may enter into an agreement whereby the	8281
taxing authority consents in advance to release of the taxing	8282
authority's claim on delinquent taxes and associated costs with	8283
respect to all or a specified number of parcels of eligible	8284
delinquent land that may be purchased or acquired by the county,	8285
municipal corporation, or township for the purposes of this	8286
section. The agreement shall provide for any terms and	8287
conditions on the release of such claim as are mutually	8288
agreeable to the taxing authority and county, municipal	8289
corporation, or township, including any notice to be provided by	8290
the county, municipal corporation, or township to the taxing	8291
authority of the purchase or acquisition of eligible delinquent	8292
land situated in the taxing unit; any option vesting in the	8293
taxing authority to revoke its release with respect to any	8294
parcel of eligible delinquent land before the release becomes	8295
effective; and the manner in which notice of such revocation	8296
shall be effected. Nothing in this section or in such an	8297
agreement shall be construed to bar a taxing authority from	8298
revoking its advance consent with respect to any parcels of	8299
eligible delinquent land purchased or acquired by the county,	8300
municipal corporation, or township before the county, municipal	8301
corporation, or township enters into a purchase or other	8302
agreement for acquisition of the parcels.	8303

A county that has organized and designated a county land	8304
reutilization corporation is not required to enter into such an	8305
agreement with a taxing authority.	8306

(D) The lien for the delinquent taxes and associated costs	8307
for which all of the taxing authorities have consented to release	8308
their claims under this section is hereby extinguished, and the	8309
transfer of title to such delinquent land to the county, municipal	8310
corporation, or township shall be transferred free and clear of	8311
the lien for such taxes and costs. If a taxing authority does not	8312
consent to the release of its claim on delinquent taxes and	8313
associated costs, the entire amount of the lien for such taxes and	8314
costs shall continue as otherwise provided by law until paid or	8315
otherwise discharged according to law. If a county land	8316
reutilization corporation acquires title to eligible delinquent	8317
land under this section, the lien for delinquent taxes and costs	8318
with respect to land acquired by the corporation shall be	8319
extinguished simultaneously with the transfer of title to the	8320
corporation, notwithstanding that the taxing authorities have not	8321
consented to release their claims under this section.	8322

(E) All eligible delinquent land acquired by a county,	8323
municipal corporation, or township, or county land reutilization	8324
corporation under this section is real property held for a public	8325
purpose and is exempted from taxation until the county, municipal	8326
corporation, or township, or county land reutilization	8327
corporation sells or otherwise disposes of property.	8328

(F) If a county, municipal corporation, or township, or	8329
county land reutilization corporation sells or otherwise disposes	8330
of delinquent land it purchased or acquired and for which all or	8331
a portion of a taxing authority's claim for delinquent taxes was	8332
released under this section, whether by consent of the taxing	8333
authority or pursuant to division (D) of this section, the net	8334
proceeds from such sale or disposition shall be used for such	8335
redevelopment purposes the board of county commissioners, the	8336
legislative authority of the municipal corporation, or the board	8337
of township trustees, or the board of directors of the county	8338
land reutilization corporation considers necessary or	8339
appropriate.	8340

Sec. 5722.22.  A county land reutilization corporation shall	8341
not be liable for damages arising from a violation of sections	8342
3737.87 to 3737.891 of the Revised Code or Chapter 3704., 3734.,	8343
3745., 3746., 3750., 3751., 3752., 6101., or 6111. of the Revised	8344
Code or any rule adopted or order, permit, license, variance, or	8345
plan approval issued under any of those chapters that is or was	8346
committed by another person in connection with a parcel of land	8347
acquired by the county land reutilization corporation.	8348

Sec. 5723.01.  (A)(1) Every tract of land and town lot,	8349
which, pursuant to foreclosure proceedings under section 323.25,	8350
sections 323.65 to 323.79, or section 5721.18 of the Revised	8351
Code, has been advertised and offered for sale on two separate	8352
occasions, not less than two weeks apart, and not sold for want	8353
of bidders, shall be forfeited to the state or to a political	8354
subdivision, school district, or county land reutilization	8355
corporation pursuant to division (A)(3) of this section.	8356

(2) The county prosecuting attorney shall certify to the	8357
court that such tract of land or town lot has been twice offered	8358
for sale and not sold for want of a bidder. Such forfeiture of	8359
lands and town lots shall be effective when the court by entry	8360
orders such lands and town lots forfeited to the state or to a	8361
political subdivision, school district, or county land	8362
reutilization corporation pursuant to division (A)(3) of this	8363
section. A copy of such entry shall be certified to the county	8364
auditor and, after the date of the certification, all the right,	8365
title, claim, and interest of the former owner is transferred to	8366
and vested in the state to be disposed of in compliance with this	8367
chapter.	8368

(3) After having been notified pursuant to division (A)(2) of	8369
this section that the tract of land or town lot has been twice	8370
offered for sale and not sold for want of bidders, the court shall	8371
notify the political subdivision and school district in which the	8372
property is located, and any county land reutilization corporation	8373
in the county, and offer to forfeit the property to the political	8374
subdivision, school district, or corporation, or to an electing	8375
subdivision as defined in section 5722.01 of the Revised Code,	8376
upon a petition from the political subdivision, school district,	8377
or corporation. If the political subdivision does notno such	8378
petition is filed with the court within ten days of theafter	8379
notification by the court, the court shall forfeit the property	8380
to the state. If thea political subdivision, school district, or	8381
corporation requests through a petition to receive the property	8382
through forfeiture, the forfeiture of land and town lots is	8383
effective when, by entry, the court orders such lands and town	8384
lots forfeited to the political subdivision, school district, or	8385
corporation. The court shall certify a copy of the entry to the	8386
county auditor and, after the date of certification, all the	8387
right, title, claim, and interest of the former owner is	8388
transferred to and vested in the political subdivision, school	8389
district, or corporation.	8390

(B) Every parcel against which a judgment of foreclosure and	8391
forfeiture is made in accordance with section 5721.16 of the	8392
Revised Code is forfeited to the state on the date the court	8393
enters a finding under that section. After that date, all the	8394
right, title, claim, and interest of the former owner is	8395
transferred to the state to be disposed of in compliance with the	8396
relevant provisions of this chapter.	8397

Sec. 5723.03.  If the former owner of real property that has	8398
been forfeited, at any time before the state has disposed of such	8399
property, pays into the treasury of the county in which the	8400
property is situated, all the taxes, assessments, penalties,	8401
interest, and costs incurred in the foreclosure or foreclosure and	8402
forfeiture proceedings under section 323.25, 5721.14, or 5721.18	8403
or sections 323.65 to 323.79 of the Revised Code or in proceedings	8404
under this chapter that stand charged against the property at the	8405
time of such payment, the state shall relinquish to such former	8406
owner all claim to such property. The county auditor shall then	8407
reenter the property on histhe auditor's tax list, under the name	8408
of the proper owner.	8409

Sec. 5723.04. (A) The county auditor shall maintain a list	8410
of forfeited lands and shall offer such lands for sale annually,	8411
or more frequently if the auditor determines that more frequent	8412
sales are necessary.	8413

(B) Notwithstanding division (A) of this section, upon the	8414
request of a county land reutilization corporation organized under	8415
Chapter 1724. of the Revised Code, the county auditor shall	8416
promptly transfer to such corporation, by auditor's deed, the fee	8417
simple title to a parcel on the list of forfeited lands, which	8418
shall pass to such corporation free and clear of all taxes,	8419
assessments, charges, penalties, interest, and costs. Any	8420
subordinate liens shall be deemed fully and forever satisfied and	8421
discharged. Upon such request, the land is deemed sold by the	8422
state for no consideration. The county land reutilization	8423
corporation shall file the deed for recording. A county land	8424
reutilization corporation may not acquire an interest in a parcel	8425
under this section after two years following the filing of its	8426
articles of incorporation by the secretary of state.	8427

Sec. 5723.08.  After any county auditor has compiled a list	8428
of forfeited lands as provided for in section 5723.04 of the	8429
Revised Code, hethe auditor shall furnish and deliver to the	8430
director of natural resources an authenticated copy of such list	8431
within ten days after its completion. The director of natural	8432
resources, in behalf of the state, may select and designate tracts	8433
of land so forfeited which are situated within the boundaries of	8434
any legally established state forest or park purchase area, which	8435
in histhe director's opinion are suitable for reforestation,	8436
public recreation, wildlife habitat, water impoundment, or other	8437
uses incident to the conservation of natural resources. Whereupon,	8438
said director shall notify the auditor in writing, within thirty	8439
days after receipt of such list, of the intention of the state to	8440
take and hold such forfeited lands as hethe director has	8441
designated for such use.	8442

Due notice in writing, sent by certified mail, of the	8443
intention of the state to take and hold such lands shall be given	8444
to known holders of title thereto, and to holders of liens or	8445
mortgages of record, at their last known addresses, by the auditor	8446
within fifteen days after hethe auditor has been notified by the	8447
director that the state intends to take and hold such lands for	8448
conservation purposes. Such notice shall contain a recapitulation	8449
showing the total amount of delinquent taxes, assessments,	8450
penalties, interest, and costs, due and unpaid, for which the land	8451
had been forfeited to the state.	8452

Holders of title to such lands, together with holders of	8453
liens or mortgages of record, individually or collectively, shall	8454
file with the auditor a written exception to the intent of the	8455
state to take and hold such lands for conservation purposes within	8456
fifteen days after such notice has been delivered to them. Upon	8457
failure to file such exception and to pay the total amount of	8458
delinquent taxes, assessments, penalties, interest, and costs due	8459
and payable, prior to the time of the general sale of tax	8460
forfeited lands, the auditor shall not offer said lands for sale	8461
in accordance with section 5723.05 of the Revised Code. On or	8462
after the date of general sale of forfeited lands, the auditor	8463
shall execute a deed for such lands to the state. Thereafter the	8464
title of the state in such lands is incontestable, section 5723.03	8465
of the Revised Code notwithstanding.	8466

The department of natural resources, upon receipt of the deed	8467
of such lands to the state from the auditor, and upon approval of	8468
title to such lands by the attorney general, shall pay to the	8469
auditor from moneys appropriated or available for such purposes,	8470
an amount equal to the taxes, assessments, penalties, interest,	8471
and costs due and payable to the county at the time such lands	8472
were declared forfeited, and such moneys shall be disbursed by the	8473
auditor in the manner provided in section 5723.18 of the Revised	8474
Code.	8475

Lands acquired by the state pursuant to this section are	8476
subject to the same laws and policies relating to other lands	8477
under the control of the department, or said department may assign	8478
custody, management, and use of such lands for the purposes	8479
defined in this section to any agency or subdivision of	8480
government.	8481

If the department of natural resources and a county land	8482
reutilization corporation organized under Chapter 1724. of the	8483
Revised Code request title to the same parcel, the one that first	8484
requested the parcel in writing shall be entitled to acquire the	8485
title thereto.	8486

Sec. 5723.11.  If any forfeited lands are sold for a greater	8487
sum than the amount of the tax, assessment, penalty, interest, and	8488
costs of sale, the county auditor shall charge the county	8489
treasurer separately in each case, in the name of the supposed	8490
owner, with the excess above such amount. The treasurer shall	8491
retain such excess in the treasury for the proper owner of the	8492
forfeited lands, and upon demand by such owner, within six years	8493
one year from the day of sale, shall pay the excess to himthe	8494
owner. After that one year, the treasurer shall dispose of any	8495
excess according to law or, if a county land reutilization	8496
corporation organized under Chapter 1724. of the Revised Code	8497
exists in the county, shall pay the amount to the corporation.	8498
Such money shall be used for the corporation's public purposes.	8499

If the treasurer, upon demand, is not fully satisfied as to	8500
the right of the person demanding to receive such excess sum or if	8501
there are several different claimants, hethe treasurer shall	8502
commence a civil action by filing a petition of interpleader in	8503
the court of common pleas of the county where the land was sold,	8504
wherein hethe treasurer shall make the person claiming the	8505
excess, and the state, defendants, and the action shall proceed as	8506
other civil actions. The costs of the proceedings shall be paid by	8507
the person claiming the excess, as the court orders. The	8508
prosecuting attorney shall prosecute the action, in behalf of the	8509
treasurer.	8510

Sec. 5723.12.  (A) The county auditor, on making a sale of a	8511
tract of land to any person under this chapter, shall give the	8512
purchaser a certificate of sale. On producing or returning to the	8513
auditor the certificate of sale, the auditor, on payment to the	8514
auditor by the purchaser, the purchaser's heirs, or assigns, of	8515
the sum of fiveforty-five dollars, shall execute and file for	8516
recording a deed, which deed shall be prima-facie evidence of	8517
title in the purchaser, the purchaser's heirs, or assigns. Once	8518
the deed has been recorded, the county auditor shall deliver the	8519
deed to the purchaser. At the time of the sale, the county	8520
auditor shall collect and the purchaser shall pay the fee	8521
required by law for the recording of deeds. In the case of land	8522
sold to the state under division (B) of section 5723.06 of the	8523
Revised Code, the director of natural resources or a county land	8524
reutilization corporation shall execute and file for recording	8525
the deed, and pay the fee required by law for transferring deeds	8526
directly to the county auditor and recording deeds directly to	8527
the county recorder.	8528

(B) Except as otherwise provided in division (C) of this	8529
section and except for foreclosures to which the alternative	8530
redemption period has expired under sections 323.65 to 323.79 of	8531
the Revised Code, when a tract of land has been duly forfeited	8532
to the state and sold under this chapter, the conveyance of the	8533
real estate by the auditor shall extinguish all previous title and	8534
invest the purchaser with a new and perfect title that is free	8535
from all liens and encumbrances, except taxes and installments of	8536
special assessments and reassessments not due at the time of the	8537
sale, federal tax liens other than federal tax liens that are	8538
discharged in accordance with subsection (b) or (c) of section	8539
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26	8540
U.S.C. 1, as amended, and any easements and covenants running with	8541
the land that were created prior to the time the taxes or	8542
assessments, for the nonpayment of which the land was forfeited,	8543
became due and payable and except that, if there is a federal tax	8544
lien on the tract of land at the time of the sale, the United	8545
States is entitled to redeem the tract of land at any time within	8546
one hundred twenty days after the sale pursuant to subsection (d)	8547
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat.	8548
3, 26 U.S.C. 1, as amended.	8549

(C) WhenExcept for foreclosures to which the alternative	8550
redemption period has already expired under sections 323.65 to	8551
323.79 of the Revised Code, when a tract of forfeited land that	8552
was foreclosed upon as a result of proceedings for foreclosure	8553
instituted under section 323.25, sections 323.65 to 323.79, or	8554
division (C) of section 5721.18 of the Revised Code is sold under	8555
this chapter, the conveyance of the real estate by the auditor	8556
shall extinguish all previous title and invest the purchaser with	8557
a new title free from the lien for land taxes, assessments,	8558
charges, penalties, and interest for which the lien was	8559
foreclosed, the property was forfeited to the state, and in	8560
satisfaction of which the property was sold under this chapter,	8561
but subject to all other liens and encumbrances with respect to	8562
the tract.	8563

Sec. 5723.18.  (A) Except as otherwise provided in division	8564
(B)(2) of section 5721.17 and division (B) of section 319.43 of	8565
the Revised Code, the proceeds from a forfeiture sale shall be	8566
distributed as follows:	8567

(1) The county auditor shall deduct all costs pertaining to	8568
the forfeiture and sale of forfeited lands, including costs	8569
pertaining to a foreclosure and forfeiture proceeding instituted	8570
under section 5721.14 of the Revised Code, except those paid under	8571
section 5721.04 of the Revised Code, from the moneys received from	8572
the sale of land and town lots forfeited to the state for the	8573
nonpayment of taxes, and shall pay such costs into the proper	8574
fund. In the case of the forfeiture sale of a parcel against which	8575
a foreclosure and forfeiture proceeding was instituted under	8576
section 5721.14 of the Revised Code, if the proceeds from the	8577
forfeiture sale are insufficient to pay the costs pertaining to	8578
such proceeding, the county auditor, at the next semiannual	8579
apportionment of real property taxes, shall reduce the amount of	8580
real property taxes that hethe auditor otherwise would distribute	8581
to each subdivision to which taxes, assessments, charges,	8582
penalties, or interest charged against the parcel are due. The	8583
reduction in each subdivision's real property tax distribution	8584
shall equal the amount of the unpaid costs multiplied by a	8585
fraction, the numerator of which is the amount of taxes,	8586
assessments, charges, penalties, and interest due the subdivision,	8587
and the denominator of which is the total amount of taxes,	8588
assessments, charges, penalties, and interest due all such	8589
subdivisions.	8590

(2) Following the payment required by division (A)(1) of this	8591
section, the part of the proceeds that is equal to fiveten per	8592
cent of the taxes and assessments due shall be deposited in the	8593
delinquent tax and assessment collection fund created pursuant to	8594
section 321.261 of the Revised Code.	8595

(3) Following the payment required by division (A)(2) of this	8596
section, the remaining proceeds shall be distributed by the	8597
auditor to the appropriate subdivisions to pay the taxes,	8598
assessments, charges, penalties, and interest which are due and	8599
unpaid. If the proceeds available for distribution under this	8600
division are insufficient to pay the entire amount of those taxes,	8601
assessments, charges, penalties, and interest, the auditor shall	8602
distribute the proceeds available for distribution under this	8603
division to the appropriate subdivisions in proportion to the	8604
amount of those taxes, assessments, charges, penalties, and	8605
interest that each is due.	8606

(B) If the proceeds from the sale of forfeited land are	8607
insufficient to pay in full the amount of the taxes, assessments,	8608
charges, penalties, and interest; the costs incurred in the	8609
proceedings instituted pursuant to this chapter and section	8610
5721.18 of the Revised Code, or the foreclosure and forfeiture	8611
proceeding instituted pursuant to section 5721.14 of the Revised	8612
Code; and, if division (B)(2) of section 5721.17 of the Revised	8613
Code is applicable, any notes issued by a receiver pursuant to	8614
division (F) of section 3767.41 of the Revised Code and any	8615
receiver's lien as defined in division (C)(4) of section 5721.18	8616
of the Revised Code, the court may enter a deficiency judgment	8617
against the last owner of record of the land before its forfeiture	8618
to the state, for the unpaid amount. The court shall enter the	8619
judgment pursuant to section 5721.192 of the Revised Code. The	8620
Except as otherwise provided in division (B) of section 319.43 of	8621
the Revised Code, the proceeds paid pursuant to the entry and	8622
satisfaction of such a judgment shall be distributed as if they	8623
had been received as a part of the proceeds from the sale of the	8624
land to satisfy the amount of the taxes, assessments, charges,	8625
penalties, and interest which are due and unpaid; the costs	8626
incurred in the associated proceedings which were due and unpaid;	8627
and, if division (B)(2) of section 5721.17 of the Revised Code is	8628
applicable, any notes issued by a receiver pursuant to division	8629
(F) of section 3767.41 of the Revised Code and any receiver's lien	8630
as defined in division (C)(4) of section 5721.18 of the Revised	8631
Code.	8632

Section 2. That existing sections 135.341, 135.35, 135.351,	8633
307.01, 307.07, 307.09, 307.10, 307.12, 307.64, 307.698, 307.78,	8634
307.806, 307.846, 319.20, 319.201, 319.30, 319.43, 319.45,	8635
319.54, 321.24, 321.261, 321.34, 321.341, 323.121, 323.132,	8636
323.15, 323.25, 323.26, 323.28, 323.31, 323.47, 323.49,	8637
323.50, 323.65, 323.66, 323.67, 323.68, 323.69, 323.70, 323.71,	8638
323.72, 323.73, 323.74, 323.75, 323.76, 323.77, 323.78, 715.26,	8639
715.261, 1724.01, 1724.02, 1724.04, 1724.05, 1724.07, 1724.10,	8640
1724.11, 5705.05, 5705.19, 5709.12, 5721.01, 5721.011, 5721.03,	8641
5721.06, 5721.10, 5721.11, 5721.18, 5721.19, 5721.191, 5721.20,	8642
5721.25, 5721.30, 5721.31, 5721.32, 5721.33, 5721.36, 5721.37,	8643
5721.38, 5721.39, 5721.40, 5721.43, 5722.01, 5722.02, 5722.03,	8644
5722.04, 5722.06, 5722.07, 5722.08, 5722.09, 5722.10, 5722.13,	8645
5722.14, 5722.15, 5722.21, 5723.01, 5723.03, 5723.04, 5723.08,	8646
5723.11, 5723.12, and 5723.18 of the Revised Code are hereby	8647
repealed.	8648

Section 3.  (A) As used in this section, "county land	8649
reutilization corporation" or "corporation" means a county land	8650
reutilization corporation formed under Chapter 1724. of the	8651
Revised Code.	8652

(B)(1) Not later than the last day of the seventh month after	8653
the articles of incorporation of a county land reutilization	8654
corporation are filed by the Secretary of State, the board of	8655
directors of the corporation shall file a report with the General	8656
Assembly summarizing the corporation's activities during the	8657
six-month period beginning on the date the corporation's articles	8658
of incorporation were filed by the Secretary of State.	8659

(2) Not later than the last day of the thirteenth month after	8660
the articles of incorporation of a county land reutilization	8661
corporation are filed by the Secretary of State, the board of	8662
directors of the corporation shall file a report with the General	8663
Assembly summarizing the corporation's activities during the	8664
twelve-month period beginning on the date the corporation's	8665
articles of incorporation were filed by the Secretary of State.	8666

(C) Each such report shall set forth, for that six-month or	8667
twelve-month period, the following:	8668

(1) The corporation's revenue and receipts from any source,	8669
itemized as to the source;	8670

(2) The corporation's expenses;

8671

(3) The number of parcels of any real property acquired by	8672
the corporation and the manners by which property was acquired;	8673

(4) The disposition of such real property on the last day of	8674
the six-month or twelve-month period;	8675

(5) The number of parcels of abandoned land against which the	8676
corporation requested foreclosure proceedings under sections	8677
323.65 to 323.79 of the Revised Code;	8678

(6) The value of any tax certificates acquired by the	8679
corporation;	8680

(7) A summary of any nuisance abatement or code enforcement	8681
activities;	8682

(8) The number of employees and officers of the corporation,	8683
and compensation paid to officers of the corporation.	8684

(D) Copies of the report shall be filed with the Clerk of the	8685
House of Representatives, the Clerk of the Senate, the Speaker of	8686
the House of Representatives, the President of the Senate, and the	8687
leaders of the minority caucus of each chamber.	8688