As Reported by the House Ways and Means Committee

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 

Representatives Hagan, J., Gibbs, Goyal, Foley 

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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, 307.671,

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, to permit certain

32

municipal corporations and other entities to

33

cooperatively finance certain facilities with

34

lodging tax-supported securities and other means

35

regardless of when the municipal corporation had

36

made a qualifying urban renewal designation, and

37

to require port authorities to adopt plans of

38

improvement.

39

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

Section 1. That sections 135.341, 135.35, 135.351, 307.01,	40
307.07, 307.09, 307.10, 307.12, 307.64, 307.671, 307.698,	41
307.78, 307.806, 307.846, 319.20, 319.201, 319.30, 319.43,	42
319.45, 319.54, 321.24, 321.261, 321.34, 323.121, 323.132,	43
323.15, 323.25, 323.26, 323.28, 323.31, 323.47, 323.49, 323.50,	44
323.65, 323.66, 323.67, 323.68, 323.69, 323.70, 323.71, 323.72,	45
323.73, 323.74, 323.75, 323.76, 323.77, 323.78, 715.26,	46
715.261, 1724.01, 1724.02, 1724.04, 1724.05, 1724.07, 1724.10,	47
1724.11, 5705.05, 5705.19, 5709.12, 5721.01, 5721.011, 5721.03,	48
5721.06, 5721.10, 5721.11, 5721.18, 5721.19, 5721.191, 5721.20,	49
5721.25, 5721.30, 5721.31, 5721.32, 5721.33, 5721.36, 5721.37,	50
5721.38, 5721.39, 5721.40, 5721.43, 5722.01, 5722.02, 5722.03,	51
5722.04, 5722.06, 5722.07, 5722.08, 5722.09, 5722.10, 5722.13,	52
5722.14, 5722.15, 5722.21, 5723.01, 5723.03, 5723.04, 5723.08,	53
5723.11, 5723.12, and 5723.18 be amended, sections 321.341	54
(321.342) and 323.78 (323.79) be amended for the purpose of	55
adopting new section numbers as indicated in parentheses, and	56
new sections 321.341 and 323.78 and sections 133.082, 307.781,	57
321.263, 321.36, 1724.03, 4582.07, 4582.08, 4582.09, 4582.32,	58
4582.33, 4582.34, and 5722.22 of the Revised Code be enacted to	59
read as follows:	60

Sec. 133.082.  (A) A board of county commissioners of a	61
county in which a county land reutilization corporation is	62
organized under Chapter 1724. of the Revised Code, upon the	63
written request of the county treasurer, may issue securities in	64
anticipation of the collection of the current taxes that are not	65
paid on or before the last day on which such taxes may be paid	66
without penalty or that have become delinquent. The aggregate	67
principal amount of such securities shall not exceed ninety per	68
cent of the difference between the following amounts:	69

(1) The amount of the current taxes that constitutes current	70
year unpaid taxes or current year delinquent taxes on the date	71
securities under this section are issued;	72

(2) To the extent ascertainable by the county treasurer, the	73
amount of current year unpaid taxes or current year delinquent	74
taxes that have been collected during the period commencing on	75
the day immediately following the last day the current year	76
unpaid taxes or current year delinquent taxes could have been	77
paid without penalty and ending with the business day	78
immediately preceding the day on which an agreement for the sale	79
of the securities is executed.	80

(B) Securities issued under this section shall be issued not	81
later than the first day of December of the year in which such	82
current taxes were not paid when due, and shall mature not later	83
than the thirty-first day of December of the third year	84
following the year in which the current taxes were not paid when	85
due.	86

(C) Proceeds from the sale of the securities not applied to	87
the payment of any financing costs shall be disbursed by the	88
county treasurer to the taxing authorities that levied the taxes	89
in the same manner as such taxes would have been disbursed had	90
such taxes been paid when due.	91

(D) The county officers authorized by the county taxing	92
authority shall execute the necessary documents, including, but	93
not limited to, trust agreements and other agreements and	94
certifications, to provide for the pledge, protection, and	95
disposition of the pledged revenues from which debt charges on the	96
securities issued under this section are to be paid.	97

(E) Anticipation securities issued under this section shall	98
not be general obligations of the county. Anticipation securities	99
issued under this section shall be secured only by a pledge of and	100
lien upon the delinquent real property taxes and assessments, the	101
collection of which is being anticipated by the issuance of the	102
securities in accordance with this section, and any securities	103
issued to fund or refund those securities. The pledge shall be	104
valid and binding from the time the pledge is made, and the tax	105
receipts and proceeds pledged and thereafter received by the	106
county treasurer shall immediately be subject to the lien of that	107
pledge without any physical delivery of those tax receipts or	108
proceeds or further act. The lien of any pledge is valid and	109
binding as against all parties having claims of any kind in tort,	110
contract, or otherwise against the county, whether or not such	111
parties have notice of the lien. Neither the resolution nor any	112
trust agreement by which a pledge is created or further evidenced	113
need be filed or recorded except in the records of the county	114
taxing authority.	115

(F) As long as any securities issued under this section, in	116
either original or refunded form, remain outstanding, except as	117
otherwise provided in those documents, the delinquent real	118
property taxes and assessments pledged to the payment of debt	119
charges on the securities shall remain under the control of the	120
county taxing authority and shall not be appropriated other than	121
in accordance with division (H) of this section.	122

(G) Sections 9.98 to 9.983 of the Revised Code apply to	123
securities issued under this section, notwithstanding any other	124
provision in this chapter.	125

(H) The amounts from the collection of the delinquent real	126
property taxes and assessments anticipated by the securities and	127
needed to pay debt charges on the securities issued under this	128
section shall be considered appropriated for that purpose, and	129
other appropriations from those sources by the county taxing	130
authority shall be limited to the balance available after	131
deducting the amount needed to pay those debt charges. The	132
portions of those amounts as received and to be applied to those	133
debt charges shall be deposited and set aside in an account for	134
that purpose in the bond retirement fund in the amounts and at the	135
times required to pay those debt charges as provided for by the	136
authorizing legislation, or as otherwise provided by law.	137

(I) As used in this section, "current taxes" has the same	138
meaning as in section 323.01 of the Revised Code, and "current	139
year unpaid taxes" and "current year delinquent taxes" have the	140
same meanings as in section 321.341 of the Revised Code.	141

Sec. 135.341.  (A) There shall be a county investment	142
advisory committee consisting of three members: two county	143
commissioners to be designated by the board of county	144
commissioners, and the county treasurer.	145

Notwithstanding the preceding sentence, the board of county	146
commissioners may declare that all three county commissioners	147
shall serve on the county investment advisory committee. If the	148
board so declares, the county investment advisory committee shall	149
consist of five members: the three county commissioners, the	150
county treasurer, and the clerk of the court of common pleas of	151
the county.	152

(B) The committee shall elect its own chairperson, and	153
committee members shall receive no additional compensation for the	154
performance of their duties as committee members.	155

(C) The committee shall establish written county investment	156
policies and shall meet at least once every three months, to	157
review or revise its policies and to advise the investing	158
authority on the county investments in order to ensure the best	159
and safest return of funds available to the county for deposit or	160
investment. Any member of the county investment advisory	161
committee, upon giving five days' notice, may call a meeting of	162
the committee. The committee's policies may establish a limit on	163
the period of time that moneys may be invested in any particular	164
type of investment.	165

(D) The committee is authorized to retain the services of an	166
investment advisor, provided that the advisor is licensed by the	167
division of securities under section 1707.141 of the Revised Code	168
or is registered with the securities and exchange commission, and	169
possesses public funds investment management experience,	170
specifically in the area of state and local government investment	171
portfolios, or the advisor is an eligible institution mentioned in	172
section 135.03 of the Revised Code.	173

(E) The committee shall act as the investing authority in	174
place of the treasurer for purposes of investing county funds and	175
managing the county portfolio when this authority is transferred	176
to it pursuant to divisions (E)(1) and (F)(2) of section 321.46 of	177
the Revised Code or when ordered to do so by a court pursuant to	178
section 321.47 of the Revised Code. For these purposes, the	179
committee shall retain the services of an investment advisor	180
described in division (D) of this section.	181

(F) Nothing in this section affects the authority of any of	182
the officers mentioned in section 325.27 of the Revised Code to	183
contract for the services of fiscal and management consultants	184
pursuant to section 325.17 of the Revised Code.	185

(G) The committee of a county in which a county land	186
reutilization corporation is organized under Chapter 1724. of the	187
Revised Code may enter into a current unpaid or delinquent tax	188
line of credit with the county treasurer for the purposes set	189
forth in section 321.36 of the Revised Code if all of the	190
following apply:	191

(1) The county treasurer requests in writing that the	192
committee enter into a current unpaid or delinquent tax line of	193
credit with the county treasurer.	194

(2) The committee approves, by affirmative vote of the two	195
county commissioners designated to sit on the committee, the form	196
of the current unpaid or delinquent tax line of credit and the	197
execution of the current unpaid or delinquent tax line of credit.	198

(3) The maximum aggregate available amount under the current	199
unpaid or delinquent tax line of credit shall not exceed fifteen	200
per cent of the county's total average portfolio of inactive	201
moneys as of the date of execution and delivery of the line of	202
credit.	203

(4) The maximum term during which draws on the line of credit	204
can be made shall be five years; provided, however, that nothing	205
in this division prohibits the execution and delivery of another	206
current unpaid or delinquent tax line of credit at the end of the	207
term of a line of credit, if at that time no unreimbursed draws,	208
plus accrued but unpaid interest thereon, have been outstanding	209
beyond the last day of the second year immediately following the	210
year in which the draw was made.	211

(5) Repayment in full of each draw on the line of credit,	212
plus any accrued and unpaid interest thereon, shall be made not	213
later than the last day of the second calendar year after the year	214
in which the draw is made.	215

Sec. 135.35.  (A) The investing authority shall deposit or	216
invest any part or all of the county's inactive moneys and shall	217
invest all of the money in the county public library fund when	218
required by section 135.352 of the Revised Code. The following	219
classifications of securities and obligations are eligible for	220
such deposit or investment:	221

(1) United States treasury bills, notes, bonds, or any other	222
obligation or security issued by the United States treasury, any	223
other obligation guaranteed as to principal or interest by the	224
United States, or any book entry, zero-coupon United States	225
treasury security that is a direct obligation of the United	226
States.	227

Nothing in the classification of eligible securities and	228
obligations set forth in divisions (A)(2) to (11) of this section	229
shall be construed to authorize any investment in stripped	230
principal or interest obligations of such eligible securities and	231
obligations.	232

(2) Bonds, notes, debentures, or any other obligations or	233
securities issued by any federal government agency or	234
instrumentality, including but not limited to, the federal	235
national mortgage association, federal home loan bank, federal	236
farm credit bank, federal home loan mortgage corporation,	237
government national mortgage association, and student loan	238
marketing association. All federal agency securities shall be	239
direct issuances of federal government agencies or	240
instrumentalities.	241

(3) Time certificates of deposit or savings or deposit	242
accounts, including, but not limited to, passbook accounts, in any	243
eligible institution mentioned in section 135.32 of the Revised	244
Code;	245

(4) Bonds and other obligations of this state or the	246
political subdivisions of this state, provided that such political	247
subdivisions are located wholly or partly within the same county	248
as the investing authority;	249

(5) No-load money market mutual funds consisting exclusively	250
of obligations described in division (A)(1) or (2) of this section	251
and repurchase agreements secured by such obligations, provided	252
that investments in securities described in this division are made	253
only through eligible institutions mentioned in section 135.32 of	254
the Revised Code;	255

(6) The Ohio subdivision's fund as provided in section 135.45	256
of the Revised Code;	257

(7) Securities lending agreements with any eligible	258
institution mentioned in section 135.32 of the Revised Code that	259
is a member of the federal reserve system or federal home loan	260
bank or with any recognized United States government securities	261
dealer meeting the description in division (J)(1) of this section,	262
under the terms of which agreements the investing authority lends	263
securities and the eligible institution or dealer agrees to	264
simultaneously exchange similar securities or cash, equal value	265
for equal value.	266

Securities and cash received as collateral for a securities	267
lending agreement are not inactive moneys of the county or moneys	268
of a county public library fund. The investment of cash	269
collateral received pursuant to a securities lending agreement	270
may be invested only in instruments specified by the investing	271
authority in the written investment policy described in division	272
(K) of this section.	273

(8) Up to twenty-five per cent of the county's total average	274
portfolio in either of the following investments:	275

(a) Commercial paper notes issued by an entity that is	276
defined in division (D) of section 1705.01 of the Revised Code and	277
that has assets exceeding five hundred million dollars, to which	278
notes all of the following apply:	279

(i) The notes are rated at the time of purchase in the	280
highest classification established by at least two nationally	281
recognized standard rating services.	282

(ii) The aggregate value of the notes does not exceed ten per	283
cent of the aggregate value of the outstanding commercial paper of	284
the issuing corporation.	285

(iii) The notes mature not later than two hundred seventy	286
days after purchase.	287

(b) Bankers acceptances of banks that are insured by the	288
federal deposit insurance corporation and to which both of the	289
following apply:	290

(i) The obligations are eligible for purchase by the federal	291
reserve system.	292

(ii) The obligations mature not later than one hundred eighty	293
days after purchase.	294

No investment shall be made pursuant to division (A)(8) of	295
this section unless the investing authority has completed	296
additional training for making the investments authorized by	297
division (A)(8) of this section. The type and amount of additional	298
training shall be approved by the auditor of state and may be	299
conducted by or provided under the supervision of the auditor of	300
state.	301

(9) Up to fifteen per cent of the county's total average	302
portfolio in notes issued by corporations that are incorporated	303
under the laws of the United States and that are operating within	304
the United States, or by depository institutions that are doing	305
business under authority granted by the United States or any state	306
and that are operating within the United States, provided both of	307
the following apply:	308

(a) The notes are rated in the second highest or higher	309
category by at least two nationally recognized standard rating	310
services at the time of purchase.	311

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

312

(10) No-load money market mutual funds rated in the highest	313
category at the time of purchase by at least one nationally	314
recognized standard rating service and consisting exclusively of	315
obligations described in division (A)(1), (2), or (6) of section	316
135.143 of the Revised Code;	317

(11) Debt interests rated at the time of purchase in the	318
three highest categories by two nationally recognized standard	319
rating services and issued by foreign nations diplomatically	320
recognized by the United States government. All interest and	321
principal shall be denominated and payable in United States funds.	322
The investments made under division (A)(11) of this section shall	323
not exceed in the aggregate one per cent of a county's total	324
average portfolio.	325

The investing authority shall invest under division (A)(11)	326
of this section in a debt interest issued by a foreign nation only	327
if the debt interest is backed by the full faith and credit of	328
that foreign nation, there is no prior history of default, and the	329
debt interest matures not later than five years after purchase.	330
For purposes of division (A)(11) of this section, a debt interest	331
is rated in the three highest categories by two nationally	332
recognized standard rating services if either the debt interest	333
itself or the issuer of the debt interest is rated, or is	334
implicitly rated, at the time of purchase in the three highest	335
categories by two nationally recognized standard rating services.	336

(12) A current unpaid or delinquent tax line of credit	337
authorized under division (G) of section 135.341 of the Revised	338
Code, provided that all of the conditions for entering into such a	339
line of credit under that division are satisfied.	340

(B) Nothing in the classifications of eligible obligations	341
and securities set forth in divisions (A)(1) to (11) of this	342
section shall be construed to authorize investment in a	343
derivative, and no investing authority shall invest any county	344
inactive moneys or any moneys in a county public library fund in a	345
derivative. For purposes of this division, "derivative" means a	346
financial instrument or contract or obligation whose value or	347
return is based upon or linked to another asset or index, or both,	348
separate from the financial instrument, contract, or obligation	349
itself. Any security, obligation, trust account, or other	350
instrument that is created from an issue of the United States	351
treasury or is created from an obligation of a federal agency or	352
instrumentality or is created from both is considered a	353
derivative instrument. An eligible investment described in this	354
section with a variable interest rate payment, based upon a	355
single interest payment or single index comprised of other	356
eligible investments provided for in division (A)(1) or (2) of	357
this section, is not a derivative, provided that such variable	358
rate investment has a maximum maturity of two years. A treasury	359
inflation-protected security shall not be considered a derivative,	360
provided the security matures not later than five years after	361
purchase.	362

(C) Except as provided in division (D) of this section, any	363
investment made pursuant to this section must mature within five	364
years from the date of settlement, unless the investment is	365
matched to a specific obligation or debt of the county or to a	366
specific obligation or debt of a political subdivision of this	367
state located wholly or partly within the county, and the	368
investment is specifically approved by the investment advisory	369
committee.	370

(D) The investing authority may also enter into a written	371
repurchase agreement with any eligible institution mentioned in	372
section 135.32 of the Revised Code or any eligible securities	373
dealer pursuant to division (J) of this section, under the terms	374
of which agreement the investing authority purchases and the	375
eligible institution or dealer agrees unconditionally to	376
repurchase any of the securities listed in divisions (B)(1) to	377
(5), except letters of credit described in division (B)(2), of	378
section 135.18 of the Revised Code. The market value of securities	379
subject to an overnight written repurchase agreement must exceed	380
the principal value of the overnight written repurchase agreement	381
by at least two per cent. A written repurchase agreement must	382
exceed the principal value of the overnight written repurchase	383
agreement, by at least two per cent. A written repurchase	384
agreement shall not exceed thirty days, and the market value of	385
securities subject to a written repurchase agreement must exceed	386
the principal value of the written repurchase agreement by at	387
least two per cent and be marked to market daily. All securities	388
purchased pursuant to this division shall be delivered into the	389
custody of the investing authority or the qualified custodian of	390
the investing authority or an agent designated by the investing	391
authority. A written repurchase agreement with an eligible	392
securities dealer shall be transacted on a delivery versus payment	393
basis. The agreement shall contain the requirement that for each	394
transaction pursuant to the agreement the participating	395
institution shall provide all of the following information:	396

(1) The par value of the securities;

397

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

398

(3) A numerical identifier generally accepted in the	399
securities industry that designates the securities.	400

No investing authority shall enter into a written repurchase	401
agreement under the terms of which the investing authority agrees	402
to sell securities owned by the county to a purchaser and agrees	403
with that purchaser to unconditionally repurchase those	404
securities.	405

(E) No investing authority shall make an investment under	406
this section, unless the investing authority, at the time of	407
making the investment, reasonably expects that the investment can	408
be held until its maturity. The investing authority's written	409
investment policy shall specify the conditions under which an	410
investment may be redeemed or sold prior to maturity.	411

(F) No investing authority shall pay a county's inactive	412
moneys or moneys of a county public library fund into a fund	413
established by another subdivision, treasurer, governing board,	414
or investing authority, if that fund was established by the	415
subdivision, treasurer, governing board, or investing authority	416
for the purpose of investing or depositing the public moneys of	417
other subdivisions. This division does not apply to the payment	418
of public moneys into either of the following:	419

(1) The Ohio subdivision's fund pursuant to division (A)(6)	420
of this section;	421

(2) A fund created solely for the purpose of acquiring,	422
constructing, owning, leasing, or operating municipal utilities	423
pursuant to the authority provided under section 715.02 of the	424
Revised Code or Section 4 of Article XVIII, Ohio Constitution.	425

For purposes of division (F) of this section, "subdivision"	426
includes a county.	427

(G) The use of leverage, in which the county uses its current	428
investment assets as collateral for the purpose of purchasing	429
other assets, is prohibited. The issuance of taxable notes for the	430
purpose of arbitrage is prohibited. Contracting to sell securities	431
not owned by the county, for the purpose of purchasing such	432
securities on the speculation that bond prices will decline, is	433
prohibited.	434

(H) Any securities, certificates of deposit, deposit	435
accounts, or any other documents evidencing deposits or	436
investments made under authority of this section shall be issued	437
in the name of the county with the county treasurer or investing	438
authority as the designated payee. If any such deposits or	439
investments are registrable either as to principal or interest, or	440
both, they shall be registered in the name of the treasurer.	441

(I) The investing authority shall be responsible for the	442
safekeeping of all documents evidencing a deposit or investment	443
acquired under this section, including, but not limited to,	444
safekeeping receipts evidencing securities deposited with a	445
qualified trustee, as provided in section 135.37 of the Revised	446
Code, and documents confirming the purchase of securities under	447
any repurchase agreement under this section shall be deposited	448
with a qualified trustee, provided, however, that the qualified	449
trustee shall be required to report to the investing authority,	450
auditor of state, or an authorized outside auditor at any time	451
upon request as to the identity, market value, and location of the	452
document evidencing each security, and that if the participating	453
institution is a designated depository of the county for the	454
current period of designation, the securities that are the subject	455
of the repurchase agreement may be delivered to the treasurer or	456
held in trust by the participating institution on behalf of the	457
investing authority.	458

Upon the expiration of the term of office of an investing	459
authority or in the event of a vacancy in the office for any	460
reason, the officer or the officer's legal representative shall	461
transfer and deliver to the officer's successor all documents	462
mentioned in this division for which the officer has been	463
responsible for safekeeping. For all such documents transferred	464
and delivered, the officer shall be credited with, and the	465
officer's successor shall be charged with, the amount of moneys	466
evidenced by such documents.	467

(J)(1) All investments, except for investments in securities	468
described in divisions (A)(5) and (6) of this section, shall be	469
made only through a member of the national association of	470
securities dealers, through a bank, savings bank, or savings and	471
loan association regulated by the superintendent of financial	472
institutions, or through an institution regulated by the	473
comptroller of the currency, federal deposit insurance	474
corporation, or board of governors of the federal reserve system.	475

(2) Payment for investments shall be made only upon the	476
delivery of securities representing such investments to the	477
treasurer, investing authority, or qualified trustee. If the	478
securities transferred are not represented by a certificate,	479
payment shall be made only upon receipt of confirmation of	480
transfer from the custodian by the treasurer, governing board, or	481
qualified trustee.	482

(K)(1) Except as otherwise provided in division (K)(2) of	483
this section, no investing authority shall make an investment or	484
deposit under this section, unless there is on file with the	485
auditor of state a written investment policy approved by the	486
investing authority. The policy shall require that all entities	487
conducting investment business with the investing authority shall	488
sign the investment policy of that investing authority. All	489
brokers, dealers, and financial institutions, described in	490
division (J)(1) of this section, initiating transactions with the	491
investing authority by giving advice or making investment	492
recommendations shall sign the investing authority's investment	493
policy thereby acknowledging their agreement to abide by the	494
policy's contents. All brokers, dealers, and financial	495
institutions, described in division (J)(1) of this section,	496
executing transactions initiated by the investing authority,	497
having read the policy's contents, shall sign the investment	498
policy thereby acknowledging their comprehension and receipt.	499

(2) If a written investment policy described in division	500
(K)(1) of this section is not filed on behalf of the county with	501
the auditor of state, the investing authority of that county shall	502
invest the county's inactive moneys and moneys of the county	503
public library fund only in time certificates of deposits or	504
savings or deposit accounts pursuant to division (A)(3) of this	505
section, no-load money market mutual funds pursuant to division	506
(A)(5) of this section, or the Ohio subdivision's fund pursuant	507
to division (A)(6) of this section.	508

(L)(1) The investing authority shall establish and maintain	509
an inventory of all obligations and securities acquired by the	510
investing authority pursuant to this section. The inventory shall	511
include a description of each obligation or security, including	512
type, cost, par value, maturity date, settlement date, and any	513
coupon rate.	514

(2) The investing authority shall also keep a complete record	515
of all purchases and sales of the obligations and securities made	516
pursuant to this section.	517

(3) The investing authority shall maintain a monthly	518
portfolio report and issue a copy of the monthly portfolio report	519
describing such investments to the county investment advisory	520
committee, detailing the current inventory of all obligations and	521
securities, all transactions during the month that affected the	522
inventory, any income received from the obligations and	523
securities, and any investment expenses paid, and stating the	524
names of any persons effecting transactions on behalf of the	525
investing authority.	526

(4) The monthly portfolio report shall be a public record and	527
available for inspection under section 149.43 of the Revised Code.	528

(5) The inventory and the monthly portfolio report shall be	529
filed with the board of county commissioners.	530

(M) An investing authority may enter into a written	531
investment or deposit agreement that includes a provision under	532
which the parties agree to submit to nonbinding arbitration to	533
settle any controversy that may arise out of the agreement,	534
including any controversy pertaining to losses of public moneys	535
resulting from investment or deposit. The arbitration provision	536
shall be set forth entirely in the agreement, and the agreement	537
shall include a conspicuous notice to the parties that any party	538
to the arbitration may apply to the court of common pleas of the	539
county in which the arbitration was held for an order to vacate,	540
modify, or correct the award. Any such party may also apply to the	541
court for an order to change venue to a court of common pleas	542
located more than one hundred miles from the county in which the	543
investing authority is located.	544

For purposes of this division, "investment or deposit	545
agreement" means any agreement between an investing authority and	546
a person, under which agreement the person agrees to invest,	547
deposit, or otherwise manage, on behalf of the investing	548
authority, a county's inactive moneys or moneys in a county public	549
library fund, or agrees to provide investment advice to the	550
investing authority.	551

(N) An investment held in the county portfolio on September	552
27, 1996, that was a legal investment under the law as it existed	553
before September 27, 1996, may be held until maturity, or if the	554
investment does not have a maturity date the investment may be	555
held until five years from September 27, 1996, regardless of	556
whether the investment would qualify as a legal investment under	557
the terms of this section as amended.	558

Sec. 135.351.  (A) Except as provided in sections 135.352 and	559
1545.22 of the Revised Code, all interest earned on money included	560
within the county treasury shall be credited to the general fund	561
of the county.	562

(B) Unless otherwise provided by law, with respect to moneys	563
belonging to another political subdivision, taxing district, or	564
special district that are deposited or invested by the county, the	565
county shall pay and distribute such moneys in accordance with	566
division (B)(1), (2), or (3) of this section, as appropriate:	567

(1) On or before the tenth day of the month following the	568
month in which the county received such moneys or on or before	569
such later date authorized by the legislative authority or other	570
governing body of the other political subdivision or district, pay	571
and distribute all such moneys to the treasurer or other	572
appropriate officer of the other political subdivision or	573
district.	574

(2) With respect to moneys due to boards and subdivisions	575
under section 321.31 of the Revised Code, pay and distribute such	576
moneys within five business days after the final date prescribed	577
by law for such settlement, or if the settlement date is lawfully	578
extended, within five business days after the date of such lawful	579
extension.	580

(3) With respect to moneys for which any advance authorized	581
by section 321.34 or 321.341321.342 of the Revised Code has been	582
requested, pay and distribute such moneys within five business	583
days after the request for the advance is delivered to the county	584
auditor.	585

(C) If the county fails to make any payment and distribution	586
required by division (B) of this section within the time periods	587
prescribed by that division, the county shall pay to the	588
appropriate other political subdivision, taxing district, or	589
special district any interest that the county has received or will	590
receive on any moneys or advance described in that division which	591
accrues after the date such moneys or advance should have been	592
distributed, together with the principal amount of such moneys or	593
advance. The county shall make this payment of principal and	594
interest within five business days after the treasurer or other	595
appropriate officer of such other political subdivision or	596
district files a written demand for payment with the county	597
auditor.	598

Sec. 307.01.  (A) A courthouse, jail, public comfort station,	599
offices for county officers, and a county home shall be provided	600
by the board of county commissioners when, in its judgment, any of	601
them are needed. The buildings and offices shall be of such style,	602
dimensions, and expense as the board determines. All new jails and	603
renovations to existing jails shall be designed, and all existing	604
jails shall be operated in such a manner as to comply	605
substantially with the minimum standards for jails in Ohio adopted	606
by the department of rehabilitation and correction. The board	607
shall also provide equipment, stationery, and postage, as it	608
considers reasonably necessary for the proper and convenient	609
conduct of county offices, and such facilities as will result in	610
expeditious and economical administration of such offices, except	611
that, for the purpose of obtaining federal or state reimbursement,	612
the board may impose on the public children services agency	613
reasonable charges, not exceeding the amount for which	614
reimbursement will be made and consistent with cost-allocation	615
standards adopted by the department of job and family services,	616
for the provision of office space, supplies, stationery,	617
utilities, telephone use, postage, and general support services.	618

The board of county commissioners shall provide all rooms,	619
fireproof and burglarproof vaults, safes, and other means of	620
security in the office of the county treasurer that are necessary	621
for the protection of public moneys and property in the office.	622

(B) The court of common pleas shall annually submit a written	623
request for an appropriation to the board of county commissioners	624
that shall set forth estimated administrative expenses of the	625
court that the court considers reasonably necessary for its	626
operation. The board shall conduct a public hearing with respect	627
to the written request submitted by the court and shall	628
appropriate the amount of money each year that it determines,	629
after conducting the public hearing and considering the written	630
request of the court, is reasonably necessary to meet all	631
administrative expenses of the court.	632

If the court considers the appropriation made by the board	633
pursuant to this division insufficient to meet all the	634
administrative expenses of the court, it shall commence an action	635
under Chapter 2731. of the Revised Code in the court of appeals	636
for the judicial district for a determination of the duty of the	637
board of county commissioners to appropriate the amount of money	638
in dispute. The court of appeals shall give priority to the action	639
filed by the court of common pleas over all cases pending on its	640
docket. The burden shall be on the court of common pleas to prove	641
that the appropriation requested is reasonably necessary to meet	642
all its administrative expenses. If, prior to the filing of an	643
action under Chapter 2731. of the Revised Code or during the	644
pendency of the action, any judge of the court exercises the	645
contempt power of the court of common pleas in order to obtain the	646
amount of money in dispute, the judge shall not order the	647
imprisonment of any member of the board of county commissioners	648
notwithstanding sections 2705.02 to 2705.06 of the Revised Code.	649

(C) Division (B) of this section does not apply to	650
appropriations for the probate court or the juvenile court that	651
are subject to section 2101.11 or 2151.10 of the Revised Code.	652

(D) The board of county commissioners may provide offices for	653
or lease offices to a county land reutilization corporation	654
organized under Chapter 1724. of the Revised Code and, in	655
connection with such a lease, charge rentals that are at or below	656
the market rentals for such offices, if the board determines that	657
providing offices for or leasing offices to the corporation will	658
promote economic development or the general welfare of the people	659
of the county through a plan of providing affordable housing, land	660
reutilization, and community development.	661

Sec. 307.07.  (A) The board of county commissioners, by	662
resolution, may create an office of economic development, to	663
develop and promote plans and programs designed to assure that	664
county resources are efficiently used, economic growth is properly	665
balanced, and that county economic development is coordinated with	666
that of the state and other local governments. For this purpose,	667
the board may appropriate moneys from the county general fund, or,	668
pursuant to section 307.64 of the Revised Code, moneys derived	669
from a tax levied pursuant to division (EE) of section 5705.19 of	670
the Revised Code, for the creation and operation of the office	671
for, any economic development purpose of the office, and to	672
provide for the establishment and operation of a program of	673
economic development, including in support of a county land	674
reutilization corporation organized under Chapter 1724. of the	675
Revised Code. The board may hire a director of economic	676
development, who shall be a member of the unclassified civil	677
service, and fix histhe director's compensation; or may do any of	678
the following:	679

(1) Enter into an agreement with a county planning commission	680
within the county, created under section 713.22 of the Revised	681
Code, or a regional planning commission, created under section	682
713.21 of the Revised Code, regardless of whether the county is a	683
member of the commission, to carry out all of the functions and	684
duties of a director of economic development under division (B) of	685
this section. Any agreement shall set forth the procedure by which	686
the county or regional planning commission shall gain the approval	687
of the board of county commissioners for any actions, functions,	688
and duties under division (B) of this section. Any agreement may	689
continue in effect for a period of one to three years and may be	690
renewed with the consent of all parties. The civil service status	691
of planning commission staff shall not be affected by any	692
agreement under this division.	693

(2) Enter into an agreement with the Ohio cooperative	694
extension service, providing for the use of employees hired by the	695
Ohio state university under section 3335.36 of the Revised Code to	696
carry out all of the functions and duties of a director of	697
economic development under division (B) of this section. Any	698
agreement shall set forth the procedure by which the Ohio	699
cooperative extension service shall gain the approval of the board	700
of county commissioners for any actions, functions, and duties	701
under division (B) of this section. Any agreement may continue in	702
effect for a period of one to three years and may be renewed with	703
the consent of all parties. The employment classification of Ohio	704
cooperative extension service employees shall not be affected by	705
any agreement under this division.	706

Any moneys appropriated by the board of county commissioners	707
to execute an agreement for the provision of services pursuant to	708
this section by the Ohio cooperative extension service shall be	709
paid to the Ohio state university to the credit of the Ohio	710
cooperative extension service fund created under section 3335.35	711
of the Revised Code.	712

(3) Enter into an agreement with a public or private	713
nonprofit organization to carry out all of the functions and	714
duties of a director of economic development under division (B) of	715
this section. The agreement shall set forth the procedure by which	716
the nonprofit organization shall gain the approval of the board of	717
county commissioners for any actions, functions, and duties under	718
that division. The agreement may continue in effect for a period	719
of one to three years and may be renewed with the consent of all	720
parties. The employment classification of the nonprofit	721
organization's employees shall not be affected by an agreement	722
under this division.	723

(B) The director of economic development may:

724

(1) With the approval of the board, hire such staff and	725
employ such technical and advisory personnel as hethe director	726
sees fit to enable himthe director to carry out the functions and	727
duties of the office;	728

(2) With the approval of the board, contract for services	729
necessary to enable himthe director to carry out the functions	730
and duties of the office;	731

(3) With the approval of the board, enter into agreements	732
with federal, state, and local governments and agencies thereof,	733
and with public, private, or nonprofit organizations to carry out	734
the functions and duties of the office;	735

(4) Maintain membership in development organizations;

736

(5) With the approval of the board, make loans or grants and	737
provide other forms of financial assistance for the purpose of	738
economic development, including financial assistance for permanent	739
public improvements, in compliance with applicable laws of this	740
state, and fix the rate of interest and charges to be made for	741
such financial assistance;	742

(6) With the approval of the board, receive and accept	743
grants, gifts, and contributions of money, property, labor, and	744
other things of value, to be held, used, and applied only for the	745
purpose for which they are made, from individuals, private and	746
public corporations, the United States government or any agency	747
thereof, from the state or any agency thereof, or from any	748
political subdivision or any agency thereof, and may agree to	749
repay any contribution of money or return any property contributed	750
or the value thereof in amounts, and on terms and conditions,	751
excluding the payment of interest, as the director determines, and	752
may evidence the obligations by written evidence;	753

(7) Establish with the board any funds that are necessary for	754
the deposit and disbursement of gifts or contributions of money	755
accepted for economic development purposes;	756

(8) With the approval of the board, design, implement,	757
monitor, oversee, and evaluate economic development plans,	758
programs, strategies, and policies;	759

(9) Purchase real property to convey to a county land	760
reutilization corporation to be used in accordance with its public	761
purposes;	762

(10) Perform all acts necessary to fulfill the functions and	763
duties of the office.	764

(C) The boards of county commissioners of two or more	765
counties, by resolution, may create a joint office of economic	766
development for the purposes set forth in division (A) of this	767
section. The counties participating in a joint office of economic	768
development shall enter into an agreement that sets forth the	769
contribution of funds, services, and property to the joint office	770
from each participating county; establishes the person, public	771
agency, or nonprofit organization that shall carry out the	772
functions and duties of the office; and discloses any other terms	773
by which the joint office shall operate.	774

The boards of county commissioners of counties participating	775
in a joint office of economic development may appropriate moneys	776
from their respective county general funds, or, pursuant to	777
section 307.64 of the Revised Code, moneys derived from a tax	778
levied pursuant to division (EE) of section 5705.19 of the Revised	779
Code, for the creation and operation of the joint office, for any	780
economic development purpose of the office, and to provide for the	781
establishment and operation of a program of economic development.	782
The participating counties may hire a director of economic	783
development for the joint office or enter into an agreement with a	784
public agency or nonprofit organization in a manner set forth in	785
division (A) of this section to carry out the functions and duties	786
set forth in division (B) of this section.	787

Any agreement establishing a joint office of economic	788
development shall set forth the procedure by which the person,	789
public agency, or nonprofit organization carrying out the	790
functions and duties of the office shall gain the approval of the	791
participating boards of county commissioners for any actions,	792
functions, and duties under division (B) of this section.	793

(D) As used in this section, "economic development" has the	794
same meaning as in section 307.64 of the Revised Code.	795

Sec. 307.09.  (A) If the interests of the county so require,	796
the board of county commissioners may sell any real property	797
belonging to the county and not needed for public use, including	798
all or portions of buildings acquired by the board to house county	799
offices, or may lease or rent the same, but no such lease shall be	800
for a longer term than five years, unless such lease is part of a	801
lease-purchase agreement, in which case the lease may be for a	802
period not exceeding twenty-five years, or unless the lease is to	803
a commercial tenant who uses the property as a retail store room,	804
office, or restaurant, and the leased property is located in a	805
building initially acquired to house county offices or in a	806
parking facility constructed or acquired to serve a building that	807
houses county offices, in which case the lease may be for a period	808
not exceeding twenty years, and may include provision for one or	809
more renewals for lesser periods. In the case of real property	810
used or to be used for the purpose of airports, landing fields, or	811
air navigational facilities, including restaurants, parking lots,	812
motels, gasoline service stations, public recreation facilities,	813
public parks, office buildings, retail stores for merchandising or	814
services, and industrial uses located or to be located thereon, or	815
parts thereof, belonging to the county, the primary term of such	816
lease shall not exceed twenty-five years and the board of county	817
commissioners may renew such leases for one or more periods of	818
years. The total of such renewal periods, when added to the	819
primary term of such lease, shall not exceed sixty years.	820

(B) The board may grant leases, rights, and easements to the	821
United States government, to the state or any department or agency	822
thereof, or to municipal corporations or other governmental	823
subdivisions of the state for public purposes, or to privately	824
owned electric light and power companies, or natural gas	825
companies, or telephone or telegraph companies for purposes of	826
rendering their several public utilities services, or to	827
corporations not for profit for hospital, charitable, water,	828
sewer, any of the purposes specified in section 1724.01 of the	829
Revised Code, or recreational purposes, including among other such	830
purposes memorial structures, parks, golf courses, and underground	831
structures, poles, piers, towers, wires, pipelines, underground	832
cables, and manholes, on or in lands owned by the county where	833
such lease, right, or easement is not deemed by the board to be	834
inconsistent with the need of such land for public use by the	835
county. Any such lease, right, or easement granted to the United	836
States government, to the state or any department or agency	837
thereof, or to a municipal corporation or other governmental	838
subdivision of the state, or to privately owned electric light and	839
power companies, or natural gas companies, or telephone or	840
telegraph companies for purposes of rendering their several public	841
utilities services, or to corporations not for profit for	842
hospital, charitable, water, sewer, or recreational purposes, may	843
be for such length of time, upon such terms, for such purposes,	844
and may provide for such renewals thereof as the board deems for	845
the best interests of the county.	846

(C) In case of the sale of such real property not used for	847
county purposes, and in case of a lease of real property used or	848
to be used for the purpose of airports, landing fields, or air	849
navigational facilities, including restaurants, parking lots,	850
motels, gasoline service stations, public recreation facilities,	851
public parks, office buildings, retail stores for merchandising or	852
services, and industrial uses, and in case of such a grant of	853
lease, right, or easement to the United States government, to the	854
state or any department or agency thereof or to a municipal	855
corporation or other governmental subdivision of the state, or to	856
privately owned electric light and power companies, or natural gas	857
companies, or telephone or telegraph companies for purposes of	858
rendering their several public utilities services, or to	859
corporations not for profit for hospital, charitable, water,	860
sewer, or recreational purposes, all or such part of the proceeds	861
thereof as the board designates may be placed by the board in a	862
separate fund to be used only for construction, equipment,	863
furnishing, maintenance, or repair of the county buildings and the	864
acquisition of sites therefor, or for the payment of principal of	865
or interest on bonds of the county issued for any county building.	866

Sec. 307.10.  (A) No sale of real property, or lease of real	867
property used or to be used for the purpose of airports, landing	868
fields, or air navigational facilities, or parts thereof, as	869
provided by section 307.09 of the Revised Code shall be made	870
unless it is authorized by a resolution adopted by a majority of	871
the board of county commissioners. When a sale of real property as	872
provided by section 307.09 of the Revised Code is authorized, the	873
board may either deed the property to the highest responsible	874
bidder, after advertisement once a week for four consecutive weeks	875
in a newspaper of general circulation in the county or offer the	876
real property for sale at a public auction, after giving at least	877
thirty days' notice of the auction by publication in a newspaper	878
of general circulation in the county. The board may reject any and	879
all bids. The board may, as it considers best, sell real property	880
pursuant to this section as an entire tract or in parcels. The	881
board, by resolution adopted by a majority of the board, may lease	882
real property, in accordance with division (A) of section 307.09	883
of the Revised Code, without advertising for bids.	884

(B) The board, by resolution, may transfer real property in	885
fee simple belonging to the county and not needed for public use	886
to the United States government, to the state or any department or	887
agency thereof, to municipal corporations or other political	888
subdivisions of the state, or to the county board of mental	889
retardation and developmental disabilities, or to a county land	890
reutilization corporation organized under Chapter 1724. of the	891
Revised Code for public purposes upon the terms and in the manner	892
that it may determine to be in the best interests of the county,	893
without advertising for bids. The board shall execute a deed or	894
other proper instrument when such a transfer is approved.	895

(C) The board, by resolution adopted by a majority of the	896
board, may grant leases, rights, or easements to the United States	897
government, to the state or any department or agency thereof, or	898
to municipal corporations and other political subdivisions of the	899
state, or to privately owned electric light and power companies,	900
natural gas companies, or telephone or telegraph companies for	901
purposes of rendering their several public utilities services, in	902
accordance with division (B) of section 307.09 of the Revised	903
Code, without advertising for bids. When such grant of lease,	904
right, or easement is authorized, a deed or other proper	905
instrument therefor shall be executed by the board.	906

Sec. 307.12.  (A) Except as otherwise provided in divisions	907
(D), (E), and (G) of this section, when the board of county	908
commissioners finds, by resolution, that the county has personal	909
property, including motor vehicles acquired for the use of county	910
officers and departments, and road machinery, equipment, tools, or	911
supplies, that is not needed for public use, is obsolete, or is	912
unfit for the use for which it was acquired, and when the fair	913
market value of the property to be sold or donated under this	914
division is, in the opinion of the board, in excess of two	915
thousand five hundred dollars, the board may do either of the	916
following:	917

(1) Sell the property at public auction or by sealed bid to	918
the highest bidder. Notice of the time, place, and manner of the	919
sale shall be published in a newspaper of general circulation in	920
the county at least ten days prior to the sale, and a typewritten	921
or printed notice of the time, place, and manner of the sale shall	922
be posted at least ten days before the sale in the offices of the	923
county auditor and the board of county commissioners.	924

If a board conducts a sale of property by sealed bid, the	925
form of the bid shall be as prescribed by the board, and each bid	926
shall contain the name of the person submitting it. Bids received	927
shall be opened and tabulated at the time stated in the notice.	928
The property shall be sold to the highest bidder, except that the	929
board may reject all bids and hold another sale, by public auction	930
or sealed bid, in the manner prescribed by this section.	931

(2) Donate any motor vehicle that does not exceed four	932
thousand five hundred dollars in value to a nonprofit organization	933
exempt from federal income taxation pursuant to 26 U.S.C. 501(a)	934
and (c)(3) for the purpose of meeting the transportation needs of	935
participants in the Ohio works first program established under	936
Chapter 5107. of the Revised Code and participants in the	937
prevention, retention, and contingency program established under	938
Chapter 5108. of the Revised Code.	939

(B) When the board of county commissioners finds, by	940
resolution, that the county has personal property, including motor	941
vehicles acquired for the use of county officers and departments,	942
and road machinery, equipment, tools, or supplies, that is not	943
needed for public use, is obsolete, or is unfit for the use for	944
which it was acquired, and when the fair market value of the	945
property to be sold or donated under this division is, in the	946
opinion of the board, two thousand five hundred dollars or less,	947
the board may do either of the following:	948

(1) Sell the property by private sale, without advertisement	949
or public notification;	950

(2) Donate the property to an eligible nonprofit organization	951
that is located in this state and is exempt from federal income	952
taxation pursuant to 26 U.S.C. 501(a) and (c)(3). Before donating	953
any property under this division, the board shall adopt a	954
resolution expressing its intent to make unneeded, obsolete, or	955
unfit-for-use county personal property available to these	956
organizations. The resolution shall include guidelines and	957
procedures the board considers necessary to implement a donation	958
program under this division and shall indicate whether the county	959
will conduct the donation program or the board will contract with	960
a representative to conduct it. If a representative is known when	961
the resolution is adopted, the resolution shall provide contact	962
information such as the representative's name, address, and	963
telephone number.	964

The resolution shall include within its procedures a	965
requirement that any nonprofit organization desiring to obtain	966
donated property under this division shall submit a written notice	967
to the board or its representative. The written notice shall	968
include evidence that the organization is a nonprofit organization	969
that is located in this state and is exempt from federal income	970
taxation pursuant to 26 U.S.C. 501(a) and (c)(3); a description of	971
the organization's primary purpose; a description of the type or	972
types of property the organization needs; and the name, address,	973
and telephone number of a person designated by the organization's	974
governing board to receive donated property and to serve as its	975
agent.	976

After adoption of the resolution, the board shall publish, in	977
a newspaper of general circulation in the county, notice of its	978
intent to donate unneeded, obsolete, or unfit-for-use county	979
personal property to eligible nonprofit organizations. The notice	980
shall include a summary of the information provided in the	981
resolution and shall be published at least twice. The second and	982
any subsequent notice shall be published not less than ten nor	983
more than twenty days after the previous notice. A similar notice	984
also shall be posted continually in a conspicuous place in the	985
offices of the county auditor and the board of county	986
commissioners, and, if the county maintains a web site on the	987
internet, the notice shall be posted continually at that web site.	988

The board or its representative shall maintain a list of all	989
nonprofit organizations that notify the board or its	990
representative of their desire to obtain donated property under	991
this division and that the board or its representative determines	992
to be eligible, in accordance with the requirements set forth in	993
this section and in the donation program's guidelines and	994
procedures, to receive donated property.	995

The board or its representatives also shall maintain a list	996
of all county personal property the board finds to be unneeded,	997
obsolete, or unfit for use and to be available for donation under	998
this division. The list shall be posted continually in a	999
conspicuous location in the offices of the county auditor and the	1000
board of county commissioners, and, if the county maintains a web	1001
site on the internet, the list shall be posted continually at that	1002
web site. An item of property on the list shall be donated to the	1003
eligible nonprofit organization that first declares to the board	1004
or its representative its desire to obtain the item unless the	1005
board previously has established, by resolution, a list of	1006
eligible nonprofit organizations that shall be given priority with	1007
respect to the item's donation. Priority may be given on the basis	1008
that the purposes of a nonprofit organization have a direct	1009
relationship to specific public purposes of programs provided or	1010
administered by the board. A resolution giving priority to certain	1011
nonprofit organizations with respect to the donation of an item of	1012
property shall specify the reasons why the organizations are given	1013
that priority.	1014

(C) Members of the board of county commissioners shall	1015
consult with the Ohio ethics commission, and comply with the	1016
provisions of Chapters 102. and 2921. of the Revised Code, with	1017
respect to any sale or donation under division (A) or (B) of this	1018
section to a nonprofit organization of which a county	1019
commissioner, any member of the county commissioner's family, or	1020
any business associate of the county commissioner is a trustee,	1021
officer, board member, or employee.	1022

(D) Notwithstanding anything to the contrary in division (A),	1023
(B), or (E) of this section and regardless of the property's	1024
value, the board of county commissioners may sell or donate county	1025
personal property, including motor vehicles, to the federal	1026
government, the state, or any political subdivision of the state,	1027
or a county land reutilization corporation without advertisement	1028
or public notification.	1029

(E) Notwithstanding anything to the contrary in division (A),	1030
(B), or (G) of this section and regardless of the property's	1031
value, the board of county commissioners may sell personal	1032
property, including motor vehicles acquired for the use of county	1033
officers and departments, and road machinery, equipment, tools, or	1034
supplies, that is not needed for public use, is obsolete, or is	1035
unfit for the use for which it was acquired, by internet auction.	1036
The board shall adopt, during each calendar year, a resolution	1037
expressing its intent to sell that property by internet auction.	1038
The resolution shall include a description of how the auctions	1039
will be conducted and shall specify the number of days for	1040
bidding on the property, which shall be no less than ten days,	1041
including Saturdays, Sundays, and legal holidays. The resolution	1042
shall indicate whether the county will conduct the auction or the	1043
board will contract with a representative to conduct the auction	1044
and shall establish the general terms and conditions of sale. If a	1045
representative is known when the resolution is adopted, the	1046
resolution shall provide contact information such as the	1047
representative's name, address, and telephone number.	1048

After adoption of the resolution, the board shall publish, in	1049
a newspaper of general circulation in the county, notice of its	1050
intent to sell unneeded, obsolete, or unfit-for-use county	1051
personal property by internet auction. The notice shall include a	1052
summary of the information provided in the resolution and shall be	1053
published at least twice. The second and any subsequent notice	1054
shall be published not less than ten nor more than twenty days	1055
after the previous notice. A similar notice also shall be posted	1056
continually throughout the calendar year in a conspicuous place in	1057
the offices of the county auditor and the board of county	1058
commissioners, and, if the county maintains a web site on the	1059
internet, the notice shall be posted continually throughout the	1060
calendar year at that web site.	1061

When property is to be sold by internet auction, the board or	1062
its representative may establish a minimum price that will be	1063
accepted for specific items and may establish any other terms and	1064
conditions for the particular sale, including requirements for	1065
pick-up or delivery, method of payment, and sales tax. This type	1066
of information shall be provided on the internet at the time of	1067
the auction and may be provided before that time upon request	1068
after the terms and conditions have been determined by the board	1069
or its representative.	1070

(F) When a county officer or department head determines that	1071
county-owned personal property under the jurisdiction of the	1072
officer or department head, including motor vehicles, road	1073
machinery, equipment, tools, or supplies, is not of immediate	1074
need, the county officer or department head may notify the board	1075
of county commissioners, and the board may lease that personal	1076
property to any municipal corporation, township, or other	1077
political subdivision of the state, or to a county land	1078
reutilization corporation. The lease shall require the county to	1079
be reimbursed under terms, conditions, and fees established by the	1080
board, or under contracts executed by the board.	1081

(G) If the board of county commissioners finds, by	1082
resolution, that the county has vehicles, equipment, or machinery	1083
that is not needed, or is unfit for public use, and the board	1084
desires to sell the vehicles, equipment, or machinery to the	1085
person or firm from which it proposes to purchase other vehicles,	1086
equipment, or machinery, the board may offer to sell the vehicles,	1087
equipment, or machinery to that person or firm, and to have the	1088
selling price credited to the person or firm against the purchase	1089
price of other vehicles, equipment, or machinery.	1090

(H) If the board of county commissioners advertises for bids	1091
for the sale of new vehicles, equipment, or machinery to the	1092
county, it may include in the same advertisement a notice of the	1093
willingness of the board to accept bids for the purchase of	1094
county-owned vehicles, equipment, or machinery that is obsolete	1095
or not needed for public use, and to have the amount of those bids	1096
subtracted from the selling price of the other vehicles,	1097
equipment, or machinery as a means of determining the lowest	1098
responsible bidder.	1099

(I) If a board of county commissioners determines that county	1100
personal property is not needed for public use, or is obsolete or	1101
unfit for the use for which it was acquired, and that the property	1102
has no value, the board may discard or salvage that property.	1103

(J) A county engineer, in the engineer's discretion, may	1104
dispose of scrap construction materials on such terms as the	1105
engineer determines reasonable, including disposal without	1106
recovery of costs, if the total value of the materials does not	1107
exceed twenty-five thousand dollars. The engineer shall maintain	1108
records of all dispositions made under this division, including	1109
identification of the origin of the materials, the final	1110
disposition, and copies of all receipts resulting from the	1111
dispositions.	1112

As used in division (I) of this section, "scrap construction	1113
materials" means construction materials that result from a road or	1114
bridge improvement, remain after the improvement is completed, and	1115
are not reusable. Construction material that is metal and that	1116
results from a road or bridge improvement and remains after the	1117
improvement is completed is scrap construction material only if it	1118
cannot be used in any other road or bridge improvement or other	1119
project in its current state.	1120

Sec. 307.64.  The board of county commissioners of any county	1121
may appropriate moneys derived from a tax levied pursuant to	1122
division (EE) of section 5705.19 of the Revised Code to be	1123
expended by the county for the creation and operation of an office	1124
or joint office of economic development pursuant to section 307.07	1125
of the Revised Code, for any economic development purpose of the	1126
office or joint office, and to otherwise provide for the	1127
establishment and operation of a program of economic development.	1128
A board of county commissioners may appropriate funds under this	1129
section to pay expenses of a county land reutilization corporation	1130
organized under Chapter 1724. of the Revised Code if the board	1131
finds that the purposes of the expenses promote economic	1132
development in the county. As used in this section, "economic	1133
development" means promoting the economic welfare and improving	1134
the economic opportunities of the people in the county or in the	1135
counties participating in a joint office of economic development	1136
by assisting in the establishment or expansion within the county	1137
or counties of industrial, commercial, or research facilities and	1138
by creating and preserving job and employment opportunities for	1139
the people of the county or counties.	1140

Sec. 307.671.  (A) As used in this section:

1141

(1) "Bonds" means, as the context requires: general	1142
obligation bonds of the county, or notes in anticipation thereof,	1143
described in division (B)(1)(b) of this section; revenue bonds of	1144
the port authority described in division (B)(2)(a) of this	1145
section; and urban renewal bonds, or notes in anticipation	1146
thereof, of the host municipal corporation described in division	1147
(B)(3)(a) of this section.	1148

(2) "Corporation" means a nonprofit corporation that is	1149
organized under the laws of this state and that includes within	1150
the purposes for which it is incorporated the authorization to	1151
lease and operate facilities such as a port authority educational	1152
and cultural facility.	1153

(3) "Debt service charges" means, for any period or payable	1154
at any time, the principal of and interest and any premium due on	1155
bonds for that period or payable at that time whether due at	1156
maturity or upon mandatory redemption, together with any required	1157
deposits to reserves for the payment of principal of and interest	1158
on such bonds, and includes any payments required by the port	1159
authority to satisfy any of its obligations arising from any	1160
guaranty agreements, reimbursement agreements, or other credit	1161
enhancement agreements described in division (C) of this section.	1162

(4) "Host municipal corporation" means the municipal	1163
corporation within the boundaries of which the port authority	1164
educational and cultural facility is located.	1165

(5) "Port authority" means a port authority created pursuant	1166
to the authority of section 4582.02 of the Revised Code by a	1167
county and a host municipal corporation.	1168

(6) "Port authority educational and cultural facility" means	1169
a facility located within an urban renewal area that may consist	1170
of a museum, archives, library, hall of fame, center for	1171
contemporary music, or other facilities necessary to provide	1172
programs of an educational and cultural nature, together with all	1173
parking facilities, walkways, and other auxiliary facilities, real	1174
and personal property, property rights, easements, and interests	1175
that may be appropriate for, or used in connection with, the	1176
operation of the facility.	1177

(7) "Urban renewal area" means an area of a host municipal	1178
corporation that the legislative authority of the host municipal	1179
corporation has, at any time, designated as appropriate for an	1180
urban renewal project pursuant to Chapter 725. of the Revised	1181
Code.	1182

(B) The board of county commissioners of a county, a port	1183
authority, and a host municipal corporation may enter into a	1184
cooperative agreement with a corporation, under which:	1185

(1) The board of county commissioners agrees to do all of the	1186
following:	1187

(a) Levy a tax under division (D) of section 5739.09 of the	1188
Revised Code exclusively for the purposes described in divisions	1189
(B)(1)(c) and (d) of this section;	1190

(b) Issue general obligation bonds of the county, or notes in	1191
anticipation thereof, pursuant to Chapter 133. of the Revised	1192
Code, for the purpose of acquiring, constructing, and equipping	1193
the port authority educational and cultural facility and	1194
contribute the proceeds from the issuance to the port authority	1195
for such purpose. The cooperative agreement may provide that such	1196
proceeds be deposited with and administered by the trustee	1197
pursuant to the trust agreement provided for in division (C) of	1198
this section.	1199

(c) Following the issuance, sale, and delivery of the port	1200
authority revenue bonds provided for in division (B)(2)(a) of this	1201
section, and prior to the date certain stated in the cooperative	1202
agreement which shall be the date estimated for the completion of	1203
construction of the port authority educational and cultural	1204
facility, pledge and contribute to the port authority revenue from	1205
the tax levied pursuant to division (B)(1)(a) of this section,	1206
together with any investment earnings on that revenue, to pay a	1207
portion of the costs of acquiring, constructing, and equipping the	1208
port authority educational and cultural facility;	1209

(d) Following such date certain, pledge and contribute to the	1210
corporation all or such portion as provided for in the cooperative	1211
agreement of the revenue from the tax, together with any	1212
investment earnings on that revenue, to pay a portion of the costs	1213
of the corporation of leasing the port authority educational and	1214
cultural facility from the port authority.	1215

(2) The port authority agrees to do all of the following:

1216

(a) Issue revenue bonds of the port authority pursuant to	1217
Chapter 4582. of the Revised Code for the purpose of acquiring,	1218
constructing, and equipping the port authority educational and	1219
cultural facility;	1220

(b) Construct the port authority educational and cultural	1221
facility;	1222

(c) Lease the port authority educational and cultural	1223
facility to the corporation;	1224

(d) To the extent provided for in the cooperative agreement	1225
or the lease to the corporation, authorize the corporation to	1226
administer on behalf of the port authority the contracts for	1227
acquiring, constructing, or equipping a port authority educational	1228
and cultural facility;	1229

(e) Use the revenue derived from the lease of the port	1230
authority educational and cultural facility to the corporation	1231
solely to pay debt service charges on the revenue bonds of the	1232
port authority described in division (B)(2)(a) of this section.	1233

(3) The host municipal corporation agrees to do both of the	1234
following:	1235

(a) Issue urban renewal bonds of the host municipal	1236
corporation, or notes in anticipation thereof, pursuant to Chapter	1237
725. of the Revised Code for the purpose of acquiring and	1238
constructing the port authority educational and cultural facility	1239
and contribute the proceeds from the issuance to the port	1240
authority for such purpose. The cooperative agreement may provide	1241
that such proceeds be deposited with and administered by the	1242
trustee pursuant to the trust agreement provided for in division	1243
(C) of this section.	1244

(b) To the extent provided for in the cooperative agreement,	1245
contribute to the county, for use by the county to pay debt	1246
service charges on the bonds of the county, or notes in	1247
anticipation thereof, described in division (B)(1)(b) of this	1248
section, any excess urban renewal service payments pledged by the	1249
host municipal corporation to the urban renewal bonds described in	1250
division (B)(3)(a) of this section and not required on an annual	1251
basis to pay debt service charges on the urban renewal bonds.	1252

(4) The corporation agrees to do all of the following:

1253

(a) Lease the port authority educational and cultural	1254
facility from the port authority;	1255

(b) Operate and maintain the port authority educational and	1256
cultural facility pursuant to the lease;	1257

(c) To the extent provided for in the cooperative agreement	1258
or the lease from the port authority, administer on behalf of the	1259
port authority the contracts for acquiring, constructing, or	1260
equipping a port authority educational and cultural facility.	1261

(C) The pledges and contributions described in divisions	1262
(B)(1)(c) and (d) of this section and provided for in the	1263
cooperative agreement shall be for the period stated in the	1264
cooperative agreement, but shall not be in excess of the period	1265
necessary to provide for the final retirement of the port	1266
authority revenue bonds provided for in division (B)(2)(a) of this	1267
section and any bonds issued by the port authority to refund such	1268
bonds, and for the satisfaction by the port authority of any of	1269
its obligations arising from any guaranty agreements,	1270
reimbursement agreements, or other credit enhancement agreements	1271
relating to such bonds or to the revenues pledged to such bonds.	1272
The cooperative agreement shall provide for the termination of the	1273
cooperative agreement including the pledges and contributions	1274
described in divisions (B)(1)(c) and (d) of this section if the	1275
port authority revenue bonds provided for in division (B)(2)(a) of	1276
this section have not been issued, sold, and delivered within two	1277
years of the effective date of the cooperative agreement.	1278

The cooperative agreement shall provide that any revenue	1279
bonds of the port authority shall be secured by a trust agreement	1280
between the port authority and a corporate trustee that is a trust	1281
company or bank having the powers of a trust company within or	1282
outside the state. The county may be a party to such trust	1283
agreement for the purpose of securing the pledge by the county of	1284
its contribution to the corporation pursuant to division (B)(1)(d)	1285
of this section. A tax levied pursuant to division (B)(1)(a) of	1286
this section is not subject to diminution by initiative or	1287
referendum or diminution by statute, unless provision is made	1288
therein for an adequate substitute therefor reasonably	1289
satisfactory to the trustee under the trust agreement that secures	1290
the revenue bonds of the port authority.	1291

(D) A pledge of money by a county under this section shall	1292
not be net indebtedness of the county for purposes of section	1293
133.07 of the Revised Code.	1294

(E) If the terms of the cooperative agreement so provide, any	1295
contract for the acquisition, construction, or equipping of a port	1296
authority educational and cultural facility shall be made in such	1297
manner as is determined by the board of directors of the port	1298
authority, and unless the cooperative agreement provides	1299
otherwise, such a contract is not subject to division (A) of	1300
section 4582.12 of the Revised Code. The port authority may take	1301
the assignment of and assume any contracts for the acquisition,	1302
construction, and equipping of a port authority educational and	1303
cultural facility that previously have been authorized by either	1304
or both the host municipal corporation or the corporation. Such	1305
contracts likewise are not subject to division (A) of section	1306
4582.12 of the Revised Code.	1307

Any contract for the acquisition, construction, or equipping	1308
of a port authority educational and cultural facility entered	1309
into, assigned, or assumed pursuant to this division shall provide	1310
that all laborers and mechanics employed for the acquisition,	1311
construction, or equipping of the port authority educational and	1312
cultural facility shall be paid at the prevailing rates of wages	1313
of laborers and mechanics for the class of work called for by the	1314
port authority educational and cultural facility, which wages	1315
shall be determined in accordance with the requirements of Chapter	1316
4115. of the Revised Code for the determination of prevailing wage	1317
rates.	1318

Sec. 307.698.  The board of county commissioners may spend	1319
moneys from the general fund for housing purposes, including the	1320
housing purposes of a county land reutilization corporation	1321
organized under Chapter 1724. of the Revised Code.	1322

Sec. 307.78. (A) The board of county commissioners of any	1323
county may make contributions of moneys, supplies, equipment,	1324
office facilities, and other personal property or services to any	1325
community improvement corporation organized pursuant to Chapter	1326
1724. of the Revised Code to defray the expenses of the	1327
corporation. The community improvement corporation may use the	1328
board's contributions for any of its functions under Chapter 1724.	1329
of the Revised Code.	1330

(B) Any moneys contributed by the board for such purposes	1331
shall be drawn from the general fund of the county not otherwise	1332
appropriated. The board may anticipate the contributions of money	1333
for such purposes and enter the amount of such contributions in	1334
its annual statement to the county budget commission for inclusion	1335
in the budget upon which rates of taxation are based.	1336

(C) The board of county commissioners of any county may	1337
pledge, as security for the repayment of moneys borrowed by a	1338
community improvement corporation under division (A) of section	1339
1724.02 of the Revised Code, revenue appropriated to a county	1340
treasurer under section 321.261 of the Revised Code, subject to	1341
annual appropriation of specific amounts of such revenues, and any	1342
other specified revenue lawfully available for the purposes for	1343
which such a corporation is organized.	1344

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

1345

(1) "Current year unpaid taxes" and "current year delinquent	1346
taxes" have the same meanings as in section 321.341 of the Revised	1347
Code.	1348

(2) "Collection year" means the year in which current taxes	1349
are payable under section 323.12 of the Revised Code, including	1350
any extension under section 323.17 of the Revised Code.	1351

(3) "Current unpaid or delinquent tax line of credit" means	1352
a line of credit under which the county treasurer is authorized	1353
to make one or more draws for the purpose of making advance	1354
payments to the taxing authorities of the county in anticipation	1355
of the collection of current year unpaid taxes and current year	1356
delinquent taxes as prescribed by this section.	1357

(B) Upon the written request of the county treasurer, the	1358
board of county commissioners of a county in which a county land	1359
reutilization corporation is organized under Chapter 1724. of the	1360
Revised Code may enter into a current unpaid or delinquent tax	1361
line of credit with a public depository, as defined in section	1362
135.01 of the Revised Code, for the purpose of making advance	1363
payment of current year unpaid taxes or current year delinquent	1364
taxes under section 321.341 of the Revised Code in the current	1365
collection year, provided that all of the following apply:	1366

(1) The board approves the terms and execution and delivery	1367
of the current unpaid or delinquent tax line of credit by majority	1368
vote and the county prosecuting attorney approves its form.	1369

(2) The maximum aggregate available amount under the current	1370
unpaid or delinquent tax line of credit does not exceed ninety per	1371
cent of the amount of the current year unpaid taxes or current	1372
year delinquent taxes for the current collection year.	1373

(3) The maximum term for repayment of draws on the line of	1374
credit shall be five years.	1375

(4) Repayment in full of each draw on the line of credit,	1376
plus any accrued and unpaid interest thereon, shall be required to	1377
be made not later than the last day of the term of the line of	1378
credit.	1379

(C) A board of county commissioners may enter into a new	1380
current unpaid or delinquent tax line of credit for a collection	1381
year if, at that time, there are no unreimbursed draws, including	1382
any accrued interest on the draws, outstanding from a prior line	1383
of credit after the termination date thereof.	1384

(D) The general terms of the current unpaid or delinquent tax	1385
line of credit shall be set forth in the resolution of the board	1386
of county commissioners authorizing the execution and delivery of	1387
the line of credit, or a form of the current unpaid or delinquent	1388
tax line of credit and ancillary agreement, if any, providing for	1389
the terms and conditions governing the line of credit shall be	1390
attached as an exhibit to the resolution. Except as otherwise	1391
provided in this section, a resolution authorizing the execution	1392
and delivery of a line of credit may include other provisions	1393
approved by the board in the resolution and the exhibits.	1394

(E) The reimbursement of draws under a current unpaid or	1395
delinquent tax line of credit, together with interest, shall be	1396
secured by a pledge of and security interest in the current year	1397
unpaid or current year delinquent taxes, or both, and may be	1398
secured by such other legally available sources as the board in	1399
its discretion determines in its authorizing resolution. The	1400
board of county commissioners shall, by resolution, make a pledge	1401
of and grant a security interest in the applicable current year	1402
unpaid taxes or current year delinquent taxes and any other	1403
legally available resources. The current year unpaid taxes or	1404
current year delinquent taxes and any other sources pledged or	1405
subject to a security interest, which shall be collectively	1406
referred to in this section as the "pledged receipts," and	1407
thereafter received by the county treasurer or otherwise	1408
received, are immediately subject to the pledge and security	1409
interest without any physical delivery or further act. The pledge	1410
and security interest are valid, binding, and enforceable against	1411
all parties having claims of any kind against the county or the	1412
county treasurer, whether or not such parties have notice. The	1413
pledge shall create a perfected security interest for all	1414
purposes of Chapter 1309. of the Revised Code, without the	1415
necessity for separation, delivery, or possession of the pledged	1416
receipts, or for the filing or recording of the authorizing	1417
resolution by which the pledge and security interest are created,	1418
or any certificate, statement, or other related document. The	1419
pledge of receipts and the security interest are effective, and	1420
the money from them may be applied to the purposes for which it is	1421
pledged, without requiring an appropriation.	1422

(F) A current unpaid or delinquent tax line of credit is not	1423
a general obligation of the county and is not subject to Chapter	1424
133. of the Revised Code.	1425

Sec. 307.806.  The county microfilming board may enter into a	1426
contract with the legislative authorities of any municipal	1427
corporation, township, port authority, water or sewer district,	1428
school district, library district, county law library association,	1429
health district, park district, soil and water conservation	1430
district, conservancy district, other taxing district, regional	1431
council established pursuant to Chapter 167. of the Revised Code,	1432
or otherwise, county land reutilization corporation organized	1433
under Chapter 1724. of the Revised Code, or with the board of	1434
county commissioners or the microfilming board of any other	1435
county, or with any other federal or state governmental agency,	1436
and such authorities may enter into contracts with the county	1437
microfilming board, to provide microfilming services to any of	1438
them. The board shall establish a schedule of charges upon which	1439
the cost of providing such services shall be based. All moneys	1440
collected by the board for services rendered pursuant to contracts	1441
entered into under this section shall be deposited in the county	1442
general fund; however, such moneys may be segregated into a	1443
special fund in the county treasury until the end of the calendar	1444
year. County offices may also be charged for such services and the	1445
appropriation so charged and the appropriation of the board so	1446
credited.	1447

Sec. 307.846.  The county automatic data processing board may	1448
enter into a contract with the legislative authorities of any	1449
municipal corporation, township, port authority, water or sewer	1450
district, school district, library district, county law library	1451
association, health district, park district, soil and water	1452
conservation district, conservancy district, other taxing	1453
district, regional council established pursuant to Chapter 167. of	1454
the Revised Code, county land reutilization corporation organized	1455
under Chapter 1724. of the Revised Code, or otherwise or with the	1456
board of county commissioners or the automatic data processing	1457
board of any other county, or with any other federal or state	1458
governmental agency, and such authorities or entities may enter	1459
into contracts with the county automatic data processing board, to	1460
provide automatic data processing services to any of them. The	1461
board shall establish a schedule of charges upon which the cost of	1462
providing such services shall be based. All moneys collected by	1463
the board for services rendered pursuant to contracts entered into	1464
under this section shall be deposited in the county general fund;	1465
however, such moneys may be segregated into a special fund in the	1466
county treasury until the end of the calendar year. County offices	1467
may also be charged for such services and the appropriation so	1468
charged and the appropriation of the board so credited.	1469

Sec. 319.20.  After complying with sections 319.202, 315.251,	1470
and 319.203 of the Revised Code, and on application and	1471
presentation of title, with the affidavits required by law, or the	1472
proper order of a court or the county board of revision, bearing	1473
the last known address of the grantee, or of any one of the	1474
grantees named in the title, and a reference to the volume and	1475
page of the recording, or other means of identifying the	1476
recording, of the next preceding recorded instrument by or	1477
through which the grantor claims title, the county auditor shall	1478
transfer any land or town lot or part thereof, minerals therein,	1479
or mineral rights thereto, charged with taxes on the tax list,	1480
from the name in which it stands into the name of the owner, when	1481
rendered necessary by a conveyance, partition, devise, descent,	1482
or otherwise. If by reason of the conveyance or otherwise, a part	1483
only of a tract or lot, minerals therein, or mineral rights	1484
thereto, as charged in the tax list, is to be transferred, the	1485
auditor shall determine the tax value of the part of a tract or	1486
lot of real estate, minerals therein, or mineral rights thereto,	1487
so transferred, and the value of the remaining part compared with	1488
the value of the whole.	1489

Whenever a part only of a tract or lot of real estate has	1490
been transferred by the auditor and the tract or lot bears unpaid	1491
taxes, penalties, interest, or special assessments, the unpaid	1492
taxes, penalties, interest, or special assessments shall	1493
immediately be apportioned, upon demand or request by the	1494
transferee or remaining owner, in the following manner:	1495

(A) The auditor shall allocate to the part so transferred,	1496
and to the remaining part, amounts of any current or delinquent	1497
taxes, interest, or penalties that have accrued against the parcel	1498
as a whole, proportionate to their respective values.	1499

(B) The lien of taxes, penalties, interest, and special	1500
assessments, as levied against the original tract, shall extend to	1501
the part so transferred and the part remaining only to the extent	1502
of the amounts so allocated to the respective parts.	1503

This section does not change the total amount of taxes,	1504
special assessments, or other charges as originally levied, or the	1505
total amount of the balance due. The auditor shall certify such	1506
apportionments to the county treasurer.	1507

Whenever the state acquires an entire parcel or a part only	1508
of a parcel of real property in fee simple, the county auditor,	1509
upon application of the grantor or property owner or the state,	1510
which application shall contain a description of the property as	1511
it appears on the tax list and the date of transfer of ownership,	1512
shall prepare an estimate of the taxes that are a lien on the	1513
property, but have not been determined, assessed, and levied for	1514
the year in which the property was acquired. The county auditor	1515
shall thereupon apportion the estimated taxes proportionately	1516
between the grantor and the state for the period of the lien year	1517
that each had or shall have had ownership or possession of the	1518
property, whichever is earlier. The county treasurer shall accept	1519
payment from the state for estimated taxes at the time that the	1520
real property is acquired. If the state has paid in full in the	1521
year in which the property is acquired that proportion of the	1522
estimated taxes that the tax commissioner determines are not	1523
subject to remission by the county auditor for such year under	1524
division (D) of section 5713.08 of the Revised Code, the	1525
estimated taxes paid shall be considered the tax liability on the	1526
exempted property for that year.	1527

Section 319.42 of the Revised Code applies to the	1528
apportionment of special assessments.	1529

Complaint against such values as determined by the auditor or	1530
the allocation of assessments by the certifying authority may be	1531
filed by the transferee or the remaining owner, and if filed,	1532
proceedings including appeals shall be had in the manner and	1533
within the time provided by sections 5717.01 to 5717.06 and	1534
5715.19 to 5715.22 of the Revised Code, for complaints against	1535
valuation or assessment of real property.	1536

The auditor shall endorse on the deed or other evidences of	1537
title presented to the auditor that the proper transfer of the	1538
real estate described in the deed has been made in the auditor's	1539
office or that it is not entered for taxation, and sign the	1540
auditor's name to the deed. The address of the grantee, or any	1541
one of the grantees, set forth in the deed or other evidences of	1542
title shall be entered by the auditor on the transfer sheets and	1543
on the general tax list of real property prepared pursuant to	1544
section 319.28 of the Revised Code.	1545

Sec. 319.201.  Whenever the state or any political	1546
subdivision thereof acquires an easement, right, title, or	1547
interest in a parcel or part of a parcel of real property, either	1548
by deed of purchase or by order of a court or a county board of	1549
revision, upon which parcel of real property the lien for taxes	1550
has attached under section 323.11 or 5727.06 of the Revised Code,	1551
the state agency or political subdivision acquiring such real	1552
property shall file evidence of title, by purchase or by order of	1553
a court orderor a board of revision, with the county auditor of	1554
the county in which such property is located. Such evidence of	1555
title shall contain a reference to the volume and page of the	1556
recording of the next preceding recorded instrument by or through	1557
which the grantor or previous property owner acquired or claims	1558
title. Such evidence of title shall be endorsed by the county	1559
auditor as provided in section 317.22 of the Revised Code, and	1560
recorded as other instruments of conveyance are recorded. Any	1561
evidence of title to real property that the state or an agency of	1562
the state files pursuant to this section shall identify the	1563
agency of the state that has the use and benefit of the property	1564
as specified in section 5301.012 of the Revised Code.	1565

All taxes appearing on the current tax duplicate as owing on	1566
such transferred parcel or part of such parcel of real property	1567
shall be due and payable as of the date of transfer or acquisition	1568
of easement, right, or interest, whichever is later.	1569

Whenever said easement, right, or interest has been acquired	1570
in a parcel or part of a parcel of real property after the lien	1571
for taxes has attached and the taxes for said tax lien year have	1572
not been determined, assessed, and levied for that year, the	1573
county auditor, upon application of the grantee or the grantor or	1574
property owner, shall make an estimate of the taxes that will be	1575
assessed and levied against said parcel for the tax lien year.	1576

If the grantor or property owner has transferred only a part	1577
of the parcel by easement, right, or interest in or to such part	1578
of the parcel of real property to the state or a political	1579
subdivision thereof, the county auditor shall apportion the tax	1580
valuation of the parcel of real property proportionately between	1581
the part acquired by the state or the political subdivision and	1582
the residue remaining with the grantor. If such tax valuation of	1583
the residue remaining with the property owner is sufficient to	1584
support the taxes that are a lien or that are due and payable, the	1585
lien for taxes shall attach to the residue part of the parcel. If	1586
such apportioned assessed valuation of the part of the parcel	1587
remaining with the grantor or property owner is not sufficient to	1588
support the taxes on the parcel that are due and payable and the	1589
proportionate amount of the estimated taxes that are a lien but	1590
not determined, assessed, and levied, such taxes shall immediately	1591
be due and payable; provided, that the grantor or property owner	1592
shall be liable only for that portion of the estimated taxes, for	1593
the period of the tax lien year preceding the transfer or	1594
conveyance of the property to the state or the political	1595
subdivision.	1596

This section does not change the total amount of taxes,	1597
special assessments, or other charges as originally levied, or the	1598
total amount of the balance due. The auditor shall certify such	1599
apportionments to the county treasurer.	1600

Section 319.42 of the Revised Code applies to the	1601
apportionment of special assessments.	1602

Upon presentation of the executed instrument of conveyance of	1603
an easement or the order of court conveying or granting such an	1604
easement for highway purposes together with evidence or proof	1605
showing that the proportionate amount of taxes, penalties, and	1606
interest charged against the part of the whole parcel over which	1607
the easement attaches and the proportionate amount of estimated	1608
taxes to be levied and assessed against the part of the parcel	1609
acquired for highway purposes have been paid or provision made for	1610
the payment thereof, the county auditor shall reduce the tax	1611
valuation of the parcel to reflect the value of the part or	1612
portion used or occupied as a public highway in accordance with	1613
section 5713.04 of the Revised Code.	1614

The lien for taxes shall thereupon be extinguished as to that	1615
part or portion acquired and used for public highway purposes.	1616

Any instrument by which real property is acquired pursuant to	1617
this section shall identify the agency of the state that has the	1618
use and benefit of the real property as specified in section	1619
5301.012 of the Revised Code.	1620

Sec. 319.30.  (A) After receiving from officers and	1621
authorities empowered to determine the rates or amounts of taxes	1622
to be levied for the various purposes authorized by law,	1623
statements of the rates and sums to be levied for the current	1624
year, the county auditor shall proceed to determine the sums to be	1625
levied upon each tract and lot of real property, adding, except as	1626
provided under section 319.48 of the Revised Code for tracts and	1627
lots on the real property tax suspension list, the taxes of any	1628
previous year that have been omitted or that are delinquent,	1629
including the penalties and interest thereon, and upon the amount	1630
of public utility property listed on the general tax list and	1631
duplicate in the county, in the name of each public utility, which	1632
shall be assessed equally on all property subject to such taxes,	1633
and entered in one or more columns, in such manner and form as the	1634
tax commissioner prescribes. The auditor shall enter as separate	1635
items any interest required to be so entered under division (B)(1)	1636
or, (2), or (3) of section 323.121 of the Revised Code.	1637

(B) If a taxing authority or unit has not certified the	1638
necessary levies to the county auditor by the time prescribed by	1639
section 5705.34 of the Revised Code and an appeal of an action of	1640
the budget commission with respect to the tax rate of that	1641
authority or unit has been initiated under section 5705.341 or	1642
5705.37 of the Revised Code but a final determination has not been	1643
made, the county auditor, in order to avoid a delay in the	1644
preparation of the tax list and duplicate, may proceed under	1645
division (A) of this section, using in lieu of the rate of tax to	1646
be levied for such authority or unit for any levy that has not	1647
been so certified, the estimated rate certified to the taxing	1648
authority or unit under section 5705.34 of the Revised Code. If as	1649
a result of the appeal the tax rate certified to the county	1650
auditor is not the same as the estimated rate used to determine	1651
the sums to be levied, the auditor shall proceed in the manner	1652
prescribed by this section and sections 319.301 and 319.302 of the	1653
Revised Code to determine the correct amount of taxes to be	1654
levied, charged, and payable for the year. If the correct amount	1655
of taxes charged and payable after the determination is complete	1656
is greater than or less than the taxes charged and payable as	1657
shown on the tax list and duplicate, a clerical error shall be	1658
deemed to have occurred in the preparation of the tax list and	1659
duplicate, and the auditor shall proceed in the manner prescribed	1660
by section 319.35 of the Revised Code.	1661

(C) Notwithstanding section 2723.01 of the Revised Code, when	1662
any taxing district or the county auditor or county treasurer is	1663
involved in litigation, no court shall, with respect to such	1664
litigation, enjoin the collection of any taxes on real property,	1665
except assessments, for the current tax year, on or after the	1666
fifteenth day of November of that year. Any such injunction issued	1667
prior to that date shall expire on the fifteenth day of November	1668
of that year, and the county auditor and county treasurer shall	1669
proceed to levy and collect taxes for that year as required by	1670
law, in the following manner:	1671

(1) Each tax that is a subject of the litigation and that was	1672
approved and authorized by the county budget commission pursuant	1673
to section 5705.31 of the Revised Code shall be levied by the	1674
county auditor at the rate approved and authorized by the budget	1675
commission.	1676

(2) With respect to any other matter that was the subject of	1677
any order, determination, or certification required by law to be	1678
made by the tax commissioner, or is the subject of any rule,	1679
opinion, order, or instruction issued by the commissioner pursuant	1680
to section 5715.28, 5715.29, or 5715.30 of the Revised Code, the	1681
county auditor shall proceed in accordance with such authority.	1682

The court shall attempt to decide the litigation prior to the	1683
first day of May, so that, absent an appeal, the county auditor	1684
may adjust the amount of taxes to be collected at the second-half	1685
collection in accordance with the order of the court. In such a	1686
case the adjustment shall be treated as the correction of a	1687
clerical error pursuant to section 319.35 of the Revised Code.	1688

Sec. 319.43. (A) On or before the fifteenth day of February	1689
and on or before the tenth day of August of each year, the county	1690
auditor shall attend at histhe auditor's office to make	1691
settlement with the county treasurer and ascertain the amount of	1692
real property taxes and assessments and public utility property	1693
taxes with which such treasurer is to stand charged. At each	1694
August settlement the auditor shall take from the duplicate	1695
previously put into the hands of the treasurer for collection a	1696
list of all such taxes and assessments as the treasurer has been	1697
unable to collect, describing in such list the property on which	1698
the delinquent taxes and assessments are charged as described on	1699
the duplicate, and note on the list, in a marginal column, the	1700
several reasons assigned by the treasurer why such taxes and	1701
assessments should not be collected. Such list shall be signed by	1702
the treasurer, who shall testify to its correctness, under oath to	1703
be administered by the auditor.	1704

(B) When making a settlement required by this section, if the	1705
county treasurer, under division (A) or (B) of section 321.341 of	1706
the Revised Code, has made advance payments to the several taxing	1707
districts of the current year unpaid taxes or current year	1708
delinquent taxes by means of a current unpaid or delinquent tax	1709
line of credit or by means of any other type of borrowing, the	1710
county auditor shall not apportion the current year unpaid taxes	1711
or current year delinquent taxes thereafter collected if the	1712
distribution of the taxes and assessments was made by means of	1713
such borrowing. The county treasurer shall apply the current year	1714
unpaid taxes or current year delinquent taxes, as applicable and	1715
upon collection, to repayment or reimbursement of the source from	1716
which the money to make the advance payments was borrowed. The	1717
county auditor shall not apportion the penalties and interest on	1718
such current year unpaid taxes and current year delinquent taxes	1719
collected thereafter to the several subdivisions. The county	1720
treasurer shall retain the penalties and interest in the county	1721
treasury and shall credit the penalties and interest to the	1722
county land reutilization corporation fund established under	1723
section 321.263 of the Revised Code pending appropriation to and	1724
for the benefit of a county land reutilization corporation	1725
organized under Chapter 1724. of the Revised Code.	1726

Sec. 319.45. (A) In making the settlement required by	1727
sections 319.43 and 319.44 of the Revised Code, the county auditor	1728
shall carefully examine the tax duplicate and ascertain, from the	1729
entries of taxes, interest, and penalty paid in whole or in part,	1730
and from such other sources of information as are within the	1731
auditor's reach, the true amount collected by the county treasurer	1732
on account of each of the several taxes charged on such duplicate,	1733
the amount remaining in the hands of the treasurer payable to each	1734
fund, and shall give to the treasurer separate certificates, in	1735
duplicate, of the separate sums found to have been collected by	1736
the treasurer.	1737

(B) In making each of those settlements, the county auditor,	1738
except as provided in division (B) of section 319.43 of the	1739
Revised Code, shall apportion any delinquent taxes, penalties,	1740
and interest among the several taxing districts in the same	1741
proportions that the amount of real and public utility property	1742
taxes levied by each district in the preceding tax year bears to	1743
the amount of real and public utility property taxes levied by	1744
all such districts in the preceding tax year.	1745

Sec. 319.54.  (A) On all moneys collected by the county	1746
treasurer on any tax duplicate of the county, other than estate	1747
tax duplicates, and on all moneys received as advance payments of	1748
personal property and classified property taxes, the county	1749
auditor, on settlement with the treasurer and tax commissioner, on	1750
or before the date prescribed by law for such settlement or any	1751
lawful extension of such date, shall be allowed as compensation	1752
for the county auditor's services the following percentages:	1753

(1) On the first one hundred thousand dollars, two and	1754
one-half per cent;	1755

(2) On the next two million dollars, eight thousand three	1756
hundred eighteen ten-thousandths of one per cent;	1757

(3) On the next two million dollars, six thousand six hundred	1758
fifty-five ten-thousandths of one per cent;	1759

(4) On all further sums, one thousand six hundred sixty-three	1760
ten-thousandths of one per cent.	1761

If any settlement is not made on or before the date	1762
prescribed by law for such settlement or any lawful extension of	1763
such date, the aggregate compensation allowed to the auditor shall	1764
be reduced one per cent for each day such settlement is delayed	1765
after the prescribed date. No penalty shall apply if the auditor	1766
and treasurer grant all requests for advances up to ninety per	1767
cent of the settlement pursuant to section 321.34 of the Revised	1768
Code. The compensation allowed in accordance with this section on	1769
settlements made before the dates prescribed by law, or the	1770
reduced compensation allowed in accordance with this section on	1771
settlements made after the date prescribed by law or any lawful	1772
extension of such date, shall be apportioned ratably by the	1773
auditor and deducted from the shares or portions of the revenue	1774
payable to the state as well as to the county, townships,	1775
municipal corporations, and school districts.	1776

(B) For the purpose of reimbursing county auditors for the	1777
expenses associated with the increased number of applications for	1778
reductions in real property taxes under sections 323.152 and	1779
4503.065 of the Revised Code that results from the amendment of	1780
those sections by Am. Sub. H.B. 119 of the 127th general assembly,	1781
on the first day of August of each year there shall be paid from	1782
the state's general revenue fund to the county treasury to the	1783
credit of the real estate assessment fund created by section	1784
325.31 of the Revised Code an amount equal to one per cent of the	1785
total annual amount of property tax relief reimbursement paid to	1786
that county under sections 323.156 and 4503.068 of the Revised	1787
Code for the preceding tax year.	1788

(C) From all moneys collected by the county treasurer on any	1789
tax duplicate of the county, other than estate tax duplicates, and	1790
on all moneys received as advance payments of personal property	1791
and classified property taxes, there shall be paid into the county	1792
treasury to the credit of the real estate assessment fund created	1793
by section 325.31 of the Revised Code, an amount to be determined	1794
by the county auditor, which shall not exceed the percentages	1795
prescribed in divisions (C)(1) and (2) of this section.	1796

(1) For payments made after June 30, 2007, and before 2011,	1797
the following percentages:	1798

(a) On the first five hundred thousand dollars, four per	1799
cent;	1800

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

1801

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

1802

(d) On all further sums not exceeding one hundred fifty	1803
million dollars, three-quarters of one per cent;	1804

(e) On amounts exceeding one hundred fifty million dollars,	1805
five hundred eighty-five thousandths of one per cent.	1806

(2) For payments made in or after 2011, the following	1807
percentages:	1808

(a) On the first five hundred thousand dollars, four per	1809
cent;	1810

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

1811

(c) On amounts exceeding ten million five hundred thousand	1812
dollars, three-fourths of one per cent.	1813

Such compensation shall be apportioned ratably by the auditor	1814
and deducted from the shares or portions of the revenue payable to	1815
the state as well as to the county, townships, municipal	1816
corporations, and school districts.	1817

(D) Each county auditor shall receive four per cent of the	1818
amount of tax collected and paid into the county treasury, on	1819
property omitted and placed by the county auditor on the tax	1820
duplicate.	1821

(E) On all estate tax moneys collected by the county	1822
treasurer, the county auditor, on settlement semiannually with the	1823
tax commissioner, shall be allowed, as compensation for the	1824
auditor's services under Chapter 5731. of the Revised Code, the	1825
following percentages:	1826

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

1827

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

1828

Such percentages shall be computed upon the amount collected	1829
and reported at each semiannual settlement, and shall be for the	1830
use of the general fund of the county.	1831

(F) On all cigarette license moneys collected by the county	1832
treasurer, the county auditor, on settlement semiannually with the	1833
treasurer, shall be allowed as compensation for the auditor's	1834
services in the issuing of such licenses one-half of one per cent	1835
of such moneys, to be apportioned ratably and deducted from the	1836
shares of the revenue payable to the county and subdivisions, for	1837
the use of the general fund of the county.	1838

(G) The county auditor shall charge and receive fees as	1839
follows:	1840

(1) For deeds of land sold for taxes to be paid by the	1841
purchaser, five dollars;	1842

(2) For the transfer or entry of land, lot, or part of lot,	1843
or the transfer or entry on or after January 1, 2000, of a used	1844
manufactured home or mobile home as defined in section 5739.0210	1845
of the Revised Code, fifty cents for each transfer or entry, to be	1846
paid by the person requiring it;	1847

(3) For receiving statements of value and administering	1848
section 319.202 of the Revised Code, one dollar, or ten cents for	1849
each one hundred dollars or fraction of one hundred dollars,	1850
whichever is greater, of the value of the real property	1851
transferred or, for sales occurring on or after January 1, 2000,	1852
the value of the used manufactured home or used mobile home, as	1853
defined in section 5739.0210 of the Revised Code, transferred,	1854
except no fee shall be charged when the transfer is made:	1855

(a) To or from the United States, this state, or any	1856
instrumentality, agency, or political subdivision of the United	1857
States or this state;	1858

(b) Solely in order to provide or release security for a debt	1859
or obligation;	1860

(c) To confirm or correct a deed previously executed and	1861
recorded or when a current owner on the general tax list of real	1862
and public utility property and the general duplicate of real and	1863
public utility property is a peace officer, parole officer,	1864
prosecuting attorney, assistant prosecuting attorney,	1865
correctional employee, youth services employee, firefighter, or	1866
EMT and is changing the current owner name listed on the general	1867
tax list of real and public utility property and the general	1868
duplicate of real and public utility property to the initials of	1869
the current owner as prescribed in division (B)(1) of section	1870
319.28 of the Revised Code;	1871

(d) To evidence a gift, in trust or otherwise and whether	1872
revocable or irrevocable, between husband and wife, or parent and	1873
child or the spouse of either;	1874

(e) On sale for delinquent taxes or assessments;

1875

(f) Pursuant to court order, to the extent that such transfer	1876
is not the result of a sale effected or completed pursuant to such	1877
order;	1878

(g) Pursuant to a reorganization of corporations or	1879
unincorporated associations or pursuant to the dissolution of a	1880
corporation, to the extent that the corporation conveys the	1881
property to a stockholder as a distribution in kind of the	1882
corporation's assets in exchange for the stockholder's shares in	1883
the dissolved corporation;	1884

(h) By a subsidiary corporation to its parent corporation for	1885
no consideration, nominal consideration, or in sole consideration	1886
of the cancellation or surrender of the subsidiary's stock;	1887

(i) By lease, whether or not it extends to mineral or mineral	1888
rights, unless the lease is for a term of years renewable forever;	1889

(j) When the value of the real property or the manufactured	1890
or mobile home or the value of the interest that is conveyed does	1891
not exceed one hundred dollars;	1892

(k) Of an occupied residential property, including a	1893
manufactured or mobile home, being transferred to the builder of a	1894
new residence or to the dealer of a new manufactured or mobile	1895
home when the former residence is traded as part of the	1896
consideration for the new residence or new manufactured or mobile	1897
home;	1898

(l) To a grantee other than a dealer in real property or in	1899
manufactured or mobile homes, solely for the purpose of, and as a	1900
step in, the prompt sale of the real property or manufactured or	1901
mobile home to others;	1902

(m) To or from a person when no money or other valuable and	1903
tangible consideration readily convertible into money is paid or	1904
to be paid for the real estate or manufactured or mobile home and	1905
the transaction is not a gift;	1906

(n) Pursuant to division (B) of section 317.22 of the Revised	1907
Code, or section 2113.61 of the Revised Code, between spouses or	1908
to a surviving spouse pursuant to section 5302.17 of the Revised	1909
Code as it existed prior to April 4, 1985, between persons	1910
pursuant to section 5302.17 or 5302.18 of the Revised Code on or	1911
after April 4, 1985, to a person who is a surviving, survivorship	1912
tenant pursuant to section 5302.17 of the Revised Code on or after	1913
April 4, 1985, or pursuant to section 5309.45 of the Revised Code;	1914

(o) To a trustee acting on behalf of minor children of the	1915
deceased;	1916

(p) Of an easement or right-of-way when the value of the	1917
interest conveyed does not exceed one thousand dollars;	1918

(q) Of property sold to a surviving spouse pursuant to	1919
section 2106.16 of the Revised Code;	1920

(r) To or from an organization exempt from federal income	1921
taxation under section 501(c)(3) of the "Internal Revenue Code of	1922
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such	1923
transfer is without consideration and is in furtherance of the	1924
charitable or public purposes of such organization;	1925

(s) Among the heirs at law or devisees, including a surviving	1926
spouse, of a common decedent, when no consideration in money is	1927
paid or to be paid for the real property or manufactured or mobile	1928
home;	1929

(t) To a trustee of a trust, when the grantor of the trust	1930
has reserved an unlimited power to revoke the trust;	1931

(u) To the grantor of a trust by a trustee of the trust, when	1932
the transfer is made to the grantor pursuant to the exercise of	1933
the grantor's power to revoke the trust or to withdraw trust	1934
assets;	1935

(v) To the beneficiaries of a trust if the fee was paid on	1936
the transfer from the grantor of the trust to the trustee or if	1937
the transfer is made pursuant to trust provisions which became	1938
irrevocable at the death of the grantor;	1939

(w) To a corporation for incorporation into a sports facility	1940
constructed pursuant to section 307.696 of the Revised Code;	1941

(x) Between persons pursuant to section 5302.18 of the	1942
Revised Code;	1943

(y) From a county land reutilization corporation organized	1944
under Chapter 1724. of the Revised Code to a third party.	1945

The auditor shall compute and collect the fee. The auditor	1946
shall maintain a numbered receipt system, as prescribed by the tax	1947
commissioner, and use such receipt system to provide a receipt to	1948
each person paying a fee. The auditor shall deposit the receipts	1949
of the fees on conveyances in the county treasury daily to the	1950
credit of the general fund of the county, except that fees charged	1951
and received under division (G)(3) of this section for a transfer	1952
of real property to a county land reutilization corporation shall	1953
be credited to the county land reutilization corporation fund	1954
established under section 321.263 of the Revised Code.	1955

The real property transfer fee provided for in division	1956
(G)(3) of this section shall be applicable to any conveyance of	1957
real property presented to the auditor on or after January 1,	1958
1968, regardless of its time of execution or delivery.	1959

The transfer fee for a used manufactured home or used mobile	1960
home shall be computed by and paid to the county auditor of the	1961
county in which the home is located immediately prior to the	1962
transfer.	1963

Sec. 321.24.  (A) On or before the fifteenth day of February,	1964
in each year, the county treasurer shall settle with the county	1965
auditor for all taxes and assessments that the treasurer has	1966
collected on the general duplicate of real and public utility	1967
property at the time of making the settlement. If the county	1968
treasurer has made or will make advance payments to the several	1969
taxing districts of current year unpaid taxes under section	1970
321.341 of the Revised Code before collecting them, the county	1971
treasurer shall take the advance payments into account for	1972
purposes of the settlement with the county auditor under this	1973
division.	1974

(B) On or before the thirtieth day of June, in each year, the	1975
treasurer shall settle with the auditor for all advance payments	1976
of general personal and classified property taxes that the	1977
treasurer has received at the time of making the settlement.	1978

(C) On or before the tenth day of August, in each year, the	1979
treasurer shall settle with the auditor for all taxes and	1980
assessments that the treasurer has collected on the general	1981
duplicates of real and public utility property at the time of	1982
making such settlement, not included in the preceding February	1983
settlement. If the county treasurer has made or will make advance	1984
payments to the several taxing districts of the current year	1985
delinquent taxes under section 321.341 of the Revised Code before	1986
collecting them, the county treasurer shall take the advance	1987
payments into account for purposes of the settlement with the	1988
county auditor under this division.	1989

(D) On or before the thirty-first day of October, in each	1990
year, the treasurer shall settle with the auditor for all taxes	1991
that the treasurer has collected on the general personal and	1992
classified property duplicates, and for all advance payments of	1993
general personal and classified property taxes, not included in	1994
the preceding June settlement, that the treasurer has received at	1995
the time of making such settlement.	1996

(E) In the event the time for the payment of taxes is	1997
extended, pursuant to section 323.17 of the Revised Code, the date	1998
on or before which settlement for the taxes so extended must be	1999
made, as herein prescribed, shall be deemed to be extended for a	2000
like period of time. At each such settlement, the auditor shall	2001
allow to the treasurer, on the moneys received or collected and	2002
accounted for by the treasurer, the treasurer's fees, at the rate	2003
or percentage allowed by law, at a full settlement of the	2004
treasurer.	2005

(F) Within thirty days after the day of each settlement of	2006
taxes required under divisions (A) and (C) of this section, the	2007
treasurer shall certify to the tax commissioner any adjustments	2008
that have been made to the amount certified previously pursuant to	2009
section 319.302 of the Revised Code and that the settlement has	2010
been completed. Upon receipt of such certification, the	2011
commissioner shall provide for payment to the county treasurer	2012
from the general revenue fund of an amount equal to one-half of	2013
the amount certified by the treasurer in the preceding tax year	2014
under section 319.302 of the Revised Code, less one-half of the	2015
amount computed for all taxing districts in that county for the	2016
current fiscal year under section 5703.80 of the Revised Code for	2017
crediting to the property tax administration fund. Such payment	2018
shall be credited upon receipt to the county's undivided income	2019
tax fund, and the county auditor shall transfer to the county	2020
general fund from the amount thereof the total amount of all fees	2021
and charges which the auditor and treasurer would have been	2022
authorized to receive had such section not been in effect and that	2023
amount had been levied and collected as taxes. The county auditor	2024
shall distribute the amount remaining among the various taxing	2025
districts in the county as if it had been levied, collected, and	2026
settled as real property taxes. The amount distributed to each	2027
taxing district shall be reduced by the total of the amounts	2028
computed for the district under section 5703.80 of the Revised	2029
Code, but the reduction shall not exceed the amount that otherwise	2030
would be distributed to the taxing district under this division.	2031
The tax commissioner shall make available to taxing districts such	2032
information as is sufficient for a taxing district to be able to	2033
determine the amount of the reduction in its distribution under	2034
this section.	2035

(G)(1) Within thirty days after the day of the settlement	2036
required in division (D) of this section, the county treasurer	2037
shall notify the tax commissioner that the settlement has been	2038
completed. Upon receipt of that notification, the commissioner	2039
shall provide for payment to the county treasurer from the general	2040
revenue fund of an amount equal to the amount certified under	2041
former section 319.311 of the Revised Code and paid in the state's	2042
fiscal year 2003 multiplied by the percentage specified in	2043
division (G)(2) of this section. The payment shall be credited	2044
upon receipt to the county's undivided income tax fund, and the	2045
county auditor shall distribute the amount thereof among the	2046
various taxing districts of the county as if it had been levied,	2047
collected, and settled as personal property taxes. The amount	2048
received by a taxing district under this division shall be	2049
apportioned among its funds in the same proportion as the current	2050
year's personal property taxes are apportioned.	2051

(2) Payments required under division (G)(1) of this section	2052
shall be made at the following percentages of the amount certified	2053
under former section 319.311 of the Revised Code and paid under	2054
division (G)(1) of this section in the state's fiscal year 2003:	2055

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

2056

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

2057

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

2058

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

2059

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

2060

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

2061

After fiscal year 2009, no payments shall be made under	2062
division (G)(1) of this section.	2063

(H)(1) On or before the fifteenth day of April each year, the	2064
county treasurer shall settle with the county auditor for all	2065
manufactured home taxes that the county treasurer has collected on	2066
the manufactured home tax duplicate at the time of making the	2067
settlement.	2068

(2) On or before the fifteenth day of September each year,	2069
the county treasurer shall settle with the county auditor for all	2070
remaining manufactured home taxes that the county treasurer has	2071
collected on the manufactured home tax duplicate at the time of	2072
making the settlement.	2073

(3) If the time for payment of such taxes is extended under	2074
section 4503.06 of the Revised Code, the time for making the	2075
settlement as prescribed by divisions (H)(1) and (2) of this	2076
section is extended for a like period of time.	2077

(I) Within thirty days after the day of each settlement of	2078
taxes required under division (H) of this section, the county	2079
treasurer shall certify to the tax commissioner any adjustments	2080
that have been made to the amount certified previously pursuant to	2081
section 319.302 of the Revised Code and that the settlement has	2082
been completed. Upon receipt of such certification, the	2083
commissioner shall provide for payment to the county treasurer	2084
from the general revenue fund of an amount equal to one-half of	2085
the amount certified by the treasurer in the current tax year	2086
under section 319.302 of the Revised Code. Such payment shall be	2087
credited upon receipt to the county's undivided income tax fund,	2088
and the county auditor shall transfer to the county general fund	2089
from the amount thereof the total amount of all fees and charges	2090
that the auditor and treasurer would have been authorized to	2091
receive had such section not been in effect and that amount had	2092
been levied and collected as taxes. The county auditor shall	2093
distribute the amount remaining among the various taxing districts	2094
in the county as if it had been levied, collected, and settled as	2095
manufactured home taxes.	2096

Sec. 321.261.  (A) Five per cent of all delinquent real	2097
property, personal property, and manufactured and mobile home	2098
taxes and assessments collected by the county treasurer shall be	2099
deposited in the delinquent tax and assessment collection fund,	2100
which shall be created in the county treasury. Except as	2101
otherwise provided in division (B)(D) of this section, the moneys	2102
in the fund, one-half of which shall be appropriated by the board	2103
of county commissioners to the treasurer and one-half of which	2104
shall be appropriated to the county prosecuting attorney, shall	2105
be used solelyonly for the following purposes:	2106

(1) By the county treasurer and the county prosecuting	2107
attorney in connection with the collection of delinquent real	2108
property, personal property, and manufactured and mobile home	2109
taxes and assessments including proceedings related to foreclosure	2110
of the state's lien for such taxes against such property;	2111

(2) With respect to any portion of the amount appropriated to	2112
the county treasurer for the benefit of the county land	2113
reutilization corporation organized under Chapter 1724. of the	2114
Revised Code, whether by transfer to or other application on	2115
behalf of, the county land reutilization corporation. Upon the	2116
deposit of amounts in the delinquent tax and assessment collection	2117
fund of the county, any amounts allocated at the direction of the	2118
treasurer to the support of the county land reutilization	2119
corporation shall be paid out of such fund to the corporation upon	2120
a warrant of the county auditor.	2121

(B) During the period of time that a county land	2122
reutilization corporation is functioning as such on behalf of a	2123
county, the board of county commissioners, upon the request of	2124
the county treasurer, may designate by resolution that an	2125
additional amount, not exceeding five per cent of all collections	2126
of delinquent real property, personal property, and manufactured	2127
and mobile home taxes and assessments, shall be deposited in the	2128
delinquent tax and assessment collection fund and be available	2129
for appropriation by the board for the use of the corporation.	2130
Any such amounts so deposited and appropriated under this	2131
division shall be paid out of the delinquent tax and assessment	2132
collection fund to the corporation upon a warrant of the county	2133
auditor.	2134

Annually by the first day of December, the treasurer and the	2135
prosecuting attorney each shall submit a report to the board	2136
regarding the use of the moneys appropriated to their respective	2137
offices from the delinquent tax and assessment collection fund.	2138
Each report shall specify the amount appropriated to the office	2139
during the current calendar year, an estimate of the amount so	2140
appropriated that will be expended by the end of the year, a	2141
summary of how the amount appropriated has been expended in	2142
connection with delinquent tax collection activities or land	2143
reutilization, and an estimate of the amount that will be credited	2144
to the fund during the ensuing calendar year.	2145

(B)The annual report of a county land reutilization	2146
corporation required by section 1724.05 of the Revised Code shall	2147
include information regarding the amount and use of the moneys	2148
that the corporation received from the delinquent tax and	2149
assessment collection fund of the county.	2150

(C) In a county having a population of more than one hundred	2151
thousand according to the department of development's 2006 census	2152
estimate, if the county treasurer or prosecuting attorney	2153
determines that the amount appropriated to the office from the	2154
county's delinquent tax and assessment collection fund under	2155
division (A) of this section exceeds the amount required to be	2156
used as prescribed by that division, the county treasurer or	2157
prosecuting attorney may expend the excess to assist townships or	2158
municipal corporations located in the county as provided in this	2159
division, provided that the combined amount so expended each year	2160
in a county shall not exceed three million dollars. Upon	2161
application for the funds by a township or municipal	2162
corporation, the county treasurer and prosecuting attorney may	2163
assist the township or municipal corporation in abating	2164
foreclosed residential nuisances, including paying the costs of	2165
securing such buildings, lot maintenance, and demolition. At the	2166
prosecuting attorney's discretion, the prosecuting attorney also	2167
may apply the funds to costs of prosecuting alleged violations	2168
of criminal and civil laws governing real estate and related	2169
transactions, including fraud and abuse.	2170

Sec. 321.263. A county land reutilization fund shall be	2171
established in the county treasury of each county in which a	2172
county land reutilization corporation has been organized under	2173
Chapter 1724. of the Revised Code and in which the county	2174
treasurer has made advance payments under section 321.341 of the	2175
Revised Code. The county treasurer shall credit all penalties and	2176
interest on the current year unpaid taxes and the current year	2177
delinquent taxes advanced to the fund as provided under section	2178
321.341 of the Revised Code when the current year unpaid taxes	2179
and current year delinquent taxes are collected.	2180

Any amount in the county land reutilization corporation fund	2181
appropriated by a board of county commissioners shall be paid to	2182
the corporation, upon its written request, by the county treasurer	2183
upon the warrant of the county auditor. At the end of the year	2184
immediately following the year in which an amount was deposited in	2185
the county land reutilization corporation fund, any balance of	2186
that amount remaining in the fund shall be encumbered for the	2187
repayment of any borrowed money, and interest accrued thereon,	2188
that was used to make an advance payment under section 321.341 of	2189
the Revised Code, and that has not yet been repaid. The balance	2190
remaining in the fund from any amount deposited in the fund shall	2191
be determined as if all amounts deposited into the fund are drawn	2192
from the fund on a first-in, first-out basis. The amount	2193
encumbered shall not exceed the county's aggregate liability for	2194
the borrowed money and interest, and shall be determined as if the	2195
liability were to be discharged on the termination or maturity	2196
date of the instrument under which the money was borrowed. If the	2197
balance is not or will not be reserved for appropriation or	2198
reappropriation to the corporation in a succeeding fiscal year, it	2199
shall be transferred by the county treasurer to the undivided	2200
general tax fund of the county. Such amounts shall be apportioned	2201
and distributed to the appropriate taxing districts in the same	2202
manner as the distribution of delinquent taxes and assessments.	2203

Sec. 321.34.  (A)(1) When the local authorities by resolution	2204
so request, the county auditor shall pay township fiscal officers,	2205
treasurers of municipal corporations, the treasurer of any board	2206
of education, and the treasurer of any other political subdivision	2207
or taxing district whose funds derived from taxes or other sources	2208
are payable by law to the county treasurer, any money that may be	2209
in the county treasury to the accounts of the local authorities,	2210
respectively, and lawfully applicable to the purpose of the	2211
current fiscal year in which the request is made. The auditor and	2212
county treasurer shall retain any amounts needed to make the	2213
payments of obligations of local political subdivisions or taxing	2214
districts as are required by law to be paid directly by the county	2215
authorities.	2216

(2)(a) For purposes of this section, in addition to the	2217
moneys payable under division (A)(1) of this section, money in the	2218
county treasury to the account of a board of education that is to	2219
be included in the settlement required under division (C) of	2220
section 321.24 of the Revised Code shall be paid to the treasurer	2221
when the board of education, by resolution, so requests.	2222

(b) The money becomes lawfully applicable to the purposes of	2223
the fiscal year in which the request is made upon the adoption of	2224
the resolution making the request if that resolution specifies the	2225
board's intent to use the money for the purposes of the fiscal	2226
year in which the request is made.	2227

(B) The auditor, in making the advance payment, shall draw	2228
separate warrants for the payments for that part of the funds	2229
allocated to the general fund of the subdivision and the part	2230
allocated to service the debt charges of the subdivision. That	2231
part of the advance payment allocated to the servicing of debt	2232
charges shall be payable to the officer, board of trustees, or	2233
commission of the subdivision charged with the payment and	2234
retirement of the bonds and notes of such subdivision, and shall	2235
be used for no other purpose. Any officer, board, or commission	2236
receiving the advance payment shall return a certificate, in the	2237
form prescribed by the tax commissioner, to the auditor that the	2238
funds so advanced and received have been paid into the bond	2239
retirement fund.	2240

(C) Upon the request, in like form, of any board of public	2241
library trustees or board of township park commissioners for which	2242
a share of the undivided classified property taxes collected in	2243
the county has been allowed and fixed by the budget commission,	2244
the auditor may, prior to the first day of April, in any year, pay	2245
to the treasurer of the board, from any undivided tax funds in the	2246
county treasury, an amount not exceeding twenty-five per cent of	2247
the board's share of the undivided classified property taxes; but	2248
the auditor and county treasurer shall retain an amount sufficient	2249
to meet all other requests for payments which have been made under	2250
this section or can be reasonably anticipated prior to such first	2251
day of April. On or after the first day of April, all amounts paid	2252
out of undivided tax funds shall be reimbursed to the funds from	2253
which they have been paid and charged against the share of the	2254
board of library trustees or board of township park commissioners	2255
in the undivided classified property tax fund.	2256

(D) The request of a local authority for payment or advance	2257
payment under this section of any money in the county treasury to	2258
the accounts of the local authorities in no way abrogates the	2259
right of a county treasurer to advance payment of current year	2260
unpaid taxes or current year delinquent taxes under section	2261
321.341 of the Revised Code, and to retain the penalties and	2262
interest on those taxes upon their collection as authorized by	2263
that section. Nothing in this section prohibits a county treasurer	2264
from making an advance payment to a local authority under section	2265
321.341 of the Revised Code, notwithstanding that a local	2266
authority has not requested advance payment by resolution as	2267
otherwise provided in this section.	2268

Sec. 321.341. (A) Within one hundred twenty days after the	2269
last day on which the first installment of current taxes may be	2270
paid without penalty, the county treasurer of a county in which a	2271
county land reutilization corporation is organized under Chapter	2272
1724. of the Revised Code, in the treasurer's sole discretion,	2273
may advance the payment of current year unpaid taxes that are due	2274
and payable to any of the taxing districts, upon presentation of	2275
the warrant by the county auditor. The treasurer may make	2276
advance payment of the current year unpaid taxes from one or more	2277
of the following:	2278

(1) Collections of taxes and assessments during the	2279
one-hundred-twenty-day period;	2280

(2) A line of credit established under section 307.781 or	2281
sections 135.341 and 321.36 of the Revised Code, or both;	2282

(3) Proceeds from the issuance of notes under section	2283
133.082 of the Revised Code;	2284

(4) Any other source of funds lawfully available for that	2285
purpose.	2286

(B) Within one hundred twenty days after the last day on	2287
which the second installment of current taxes may be paid without	2288
penalty, the county treasurer, in the treasurer's sole	2289
discretion, may advance the payment of current year delinquent	2290
taxes to any of the taxing districts, upon presentation of the	2291
warrant by the county auditor. The treasurer may make advance	2292
payment of the current year delinquent taxes from one or more of	2293
the following:	2294

(1) Collections of taxes and assessments during the	2295
one-hundred-twenty-day period;	2296

(2) A line of credit established under section 307.781 or	2297
sections 135.341 and 321.36 of the Revised Code, or both;	2298

(3) Proceeds from the issuance of notes under section	2299
133.082 of the Revised Code;	2300

(4) Any other source of funds lawfully available for that	2301
purpose.	2302

(C) All advance payments made under this section shall be	2303
made in the same manner provided for advance payments under	2304
section 321.34 of the Revised Code. The county treasurer shall	2305
give notice by electronic or other means to a taxing district any	2306
time an advance payment is made to the district under this	2307
section. Upon the collection of the current year unpaid taxes and	2308
current year delinquent taxes upon which advances were made under	2309
this section from sources other than their collection, the	2310
treasurer shall deposit those current year unpaid taxes and	2311
current year delinquent taxes into a special account and shall	2312
apply them to the repayment of any moneys borrowed for the purpose	2313
of making those advance payments, including, but not limited to,	2314
delinquent tax anticipation notes issued under section 133.082 of	2315
the Revised Code, including the interest thereon; or the	2316
reimbursement of draws under a line of credit and the payment of	2317
the interest due thereon, that funded the advance payment in	2318
either or both cases. The treasurer shall be entitled to retain,	2319
upon collection, any penalty and interest that was or will be	2320
charged on the current year unpaid taxes and the current year	2321
delinquent taxes advanced under this section. The treasurer shall	2322
deposit all such penalties and interest collected in the county	2323
land reutilization corporation fund established under section	2324
321.263 of the Revised Code. No taxing district receiving advance	2325
payment under division (A) or (B) of this section shall be	2326
entitled to receive payment of penalties or interest when	2327
penalties or interest are collected by the treasurer on those	2328
current year unpaid taxes and current year delinquent taxes so	2329
advanced.	2330

(D) As used in the section:

2331

(1) "Current taxes" has the same meaning as in section 323.01	2332
of the Revised Code.	2333

(2) "Current year unpaid taxes" means the aggregate amount of	2334
the first installment of current taxes that remain unpaid after	2335
the last day on which the first installment of such taxes may be	2336
paid without penalty.	2337

(3) "Current year delinquent taxes" means the aggregate	2338
amount of current taxes that remain unpaid after the last day on	2339
which the second installment of such taxes may be paid without	2340
penalty.	2341

Sec. 321.341.        Sec. 321.342.  Immediately upon receipt of payment	2342
for any taxes due under Chapter 5731. of the Revised Code, the	2343
county treasurer shall notify the taxing authority of the township	2344
or municipal corporation entitled to share in the proceeds	2345
thereof. The notice shall identify the estate for which the tax	2346
was paid and the portion of the estate's total tax credited to	2347
that subdivision in the undivided estate tax fund. At any time	2348
prior to a settlement under section 5731.46 of the Revised Code,	2349
the fiscal officer of a municipal corporation or a township may	2350
request the county auditor to make payment to such subdivision	2351
from the fund of an amount not to exceed seventy-five per cent of	2352
taxes paid into such fund and standing to the credit of the	2353
subdivision, including both taxes with respect to which a final	2354
determination has been made under section 5731.27 of the Revised	2355
Code and taxes subject to review and final determination under	2356
section 5731.26 of the Revised Code. Within five days of the	2357
receipt of such request the auditor shall draw a warrant in such	2358
amount upon such fund, payable to the subdivision.	2359

Sec. 321.36. The county treasurer of a county in which a	2360
county land reutilization corporation is organized under Chapter	2361
1724. of the Revised Code may enter into a current unpaid or	2362
delinquent tax line of credit with the county investment advisory	2363
committee for the purpose of borrowing money from the county	2364
treasury to make advance payment of the current year unpaid taxes	2365
or the current year delinquent taxes, or both, to the several	2366
taxing districts in accordance with section 321.341 of the	2367
Revised Code. The current unpaid or delinquent tax line of	2368
credit shall conform to the requirements of division (G) of	2369
section 135.341 of the Revised Code, and the county treasurer is	2370
hereby authorized to do all things necessary and appropriate for	2371
the execution and delivery of the line of credit under that	2372
division.	2373

Sec. 323.121.  (A)(1) Except as otherwise provided in	2374
division (A)(2) of this section, if one-half of the current taxes	2375
charged against an entry of real estate together with the full	2376
amount of any delinquent taxes are not paid on or before the	2377
thirty-first day of December in that year or on or before the last	2378
day for payment as extended pursuant to section 323.17 of the	2379
Revised Code, a penalty of ten per cent shall be charged against	2380
the unpaid balance of such half of the current taxes on the	2381
duplicate. If the total amount of all the taxes is not paid on or	2382
before the twentieth day of June, next thereafter, or on or before	2383
the last day for payment as extended pursuant to section 323.17 of	2384
the Revised Code, a like penalty shall be charged on the balance	2385
of the total amount of such unpaid current taxes.	2386

(2) After a valid delinquent or omitted tax contract that	2387
includes unpaid current taxes from a first-half collection period	2388
described in section 323.12 of the Revised Code has been entered	2389
into under section 323.31 or 5713.20 of the Revised Code, no ten	2390
per cent penalty shall be charged against such taxes after the	2391
second-half collection period while the delinquent or omitted tax	2392
contract remains in effect. On the day a delinquent or omitted tax	2393
contract becomes void, the ten per cent penalty shall be charged	2394
against such taxes and shall equal the amount of penalty that	2395
would have been charged against unpaid current taxes outstanding	2396
on the date on which the second-half penalty would have been	2397
charged thereon under division (A)(1) of this section if the	2398
contract had not been in effect.	2399

(B)(1) On the first day of the month following the last day	2400
the second installment of taxes may be paid without penalty,	2401
interest shall be charged against and computed on all delinquent	2402
taxes other than the current taxes that became delinquent taxes at	2403
the close of the last day such second installment could be paid	2404
without penalty. The charge shall be for interest that accrued	2405
during the period that began on the preceding first day of	2406
December and ended on the last day of the month that included the	2407
last date such second installment could be paid without penalty.	2408
The interest shall be computed at the rate per annum prescribed by	2409
section 5703.47 of the Revised Code and shall be entered as a	2410
separate item on the tax list and duplicate compiled under section	2411
319.28 or 5721.011 of the Revised Code, whichever list and	2412
duplicate are first compiled after the date on which the interest	2413
is computed and charged. However, for tracts and lots on the real	2414
property tax suspension list under section 319.48 of the Revised	2415
Code, the interest shall not be entered on the tax list and	2416
duplicate compiled under section 319.28 of the Revised Code, but	2417
shall be entered on the first tax list and duplicate compiled	2418
under section 5721.011 of the Revised Code after the date on which	2419
the interest is computed and charged.	2420

(2) In a county on behalf of which a county land	2421
reutilization corporation has been organized under Chapter 1724.	2422
of the Revised Code, on the first day of the first month following	2423
the month in which interest otherwise would be charged in	2424
accordance with division (B)(1) of this section, and each	2425
subsequent month, interest shall be charged against and computed	2426
on all delinquent taxes remaining delinquent on the last day of	2427
the preceding month at a rate of one per cent per month. If	2428
interest is charged under division (B)(2) of this section,	2429
interest shall not be charged under division (B)(1) or (3) of this	2430
section.	2431

(3) On the first day of December, the interest shall be	2432
charged against and computed on all delinquent taxes. The charge	2433
shall be for interest that accrued during the period that began on	2434
the first day of the month following the last date prescribed for	2435
the payment of the second installment of taxes in the current year	2436
and ended on the immediately preceding last day of November. The	2437
interest shall be computed at the rate per annum prescribed by	2438
section 5703.47 of the Revised Code and shall be entered as a	2439
separate item on the tax list and duplicate compiled under section	2440
319.28 or 5721.011 of the Revised Code, whichever list and	2441
duplicate are first compiled after the date on which the interest	2442
is computed and charged. However, for tracts and lots on the real	2443
property tax suspension list under section 319.48 of the Revised	2444
Code, the interest shall not be entered on the tax list and	2445
duplicate compiled under section 319.28 of the Revised Code, but	2446
shall be entered on the first tax list and duplicate compiled	2447
under section 5721.011 of the Revised Code after the date on which	2448
the interest is computed and charged.	2449

(3)(4) After a valid delinquent tax contract has been entered	2450
into for the payment of any delinquent taxes, no interest shall be	2451
charged against such delinquent taxes while the delinquent tax	2452
contract remains in effect in compliance with section 323.31 of	2453
the Revised Code. If a valid delinquent tax contract becomes void,	2454
interest shall be charged against the delinquent taxes for the	2455
periods that interest was not permitted to be charged while the	2456
delinquent tax contract was in effect. The interest shall be	2457
charged on the day the delinquent tax contract becomes void and	2458
shall equal the amount of interest that would have been charged	2459
against the unpaid delinquent taxes outstanding on the dates on	2460
which interest would have been charged thereon under divisions	2461
(B)(1) and, (2), and (3) of this section had the delinquent tax	2462
contract not been in effect.	2463

(C) If the full amount of the taxes due at either of the	2464
times prescribed by division (A) of this section is paid within	2465
ten days after such time, the county treasurer shall waive the	2466
collection of and the county auditor shall remit one-half of the	2467
penalty provided for in that division for failure to make that	2468
payment by the prescribed time.	2469

(D) The county treasurer shall compile and deliver to the	2470
county auditor a list of all tax payments the treasurer has	2471
received as provided in division (C) of this section. The list	2472
shall include any information required by the auditor for the	2473
remission of the penalties waived by the treasurer. The taxes so	2474
collected shall be included in the settlement next succeeding the	2475
settlement then in process.	2476

Sec. 323.132.  If one-half of the current taxes charged	2477
against an entry of real estate is not paid on or before the	2478
thirty-first day of December of the year for which they are	2479
charged or on or before the last day for such payment as extended	2480
pursuant to section 323.17 of the Revised Code, that amount,	2481
together with the penalty charged under division (A)(1) of section	2482
323.121 of the Revised Code and all delinquent taxes or	2483
installment thereof, charged against such entry may be paid at any	2484
time prior to the date on which tax bills for the second half	2485
collection are mailed and delivered, without at the same time	2486
requiring payment of the second half of such taxes.	2487

If the total amount of such current taxes, delinquent taxes,	2488
and all installment payments due under section 323.31 of the	2489
Revised Code are not paid on or before the twentieth day of June,	2490
next thereafter, or on or before the last day for that payment as	2491
extended pursuant to section 323.17 of the Revised Code, the	2492
balance of the amount of such taxes, plus all penalties and	2493
interest imposed by section 323.121 of the Revised Code,	2494
constitutes the delinquent taxes on such entry, which shall be	2495
placed on the delinquent land list and duplicate pursuant to	2496
section 5721.011 of the Revised Code and shall be collected in the	2497
manner prescribed by law, unless the property against which such	2498
taxes are charged is the subject of an application for exemption	2499
from taxation pursuant to section 5715.27 of the Revised Code.	2500

A taxpayer may tender, and the treasurer shall accept, the	2501
full amount of delinquent taxes charged against an entry of real	2502
estate without having to tender at the same time the payment of	2503
any current taxes that are due and payable.	2504

A county treasurer may accept partial payments of taxes. Any	2505
overpayment shall be refunded by the treasurer in the manner most	2506
convenient to the treasurer. When the amount tendered and accepted	2507
is less than the amount due, the unpaid balance shall be treated	2508
as other unpaid taxes, and, except when the unpaid amount is the	2509
penalty or interest and charges on the unpaid taxes, the treasurer	2510
shall notify the taxpayer of such deficiency.	2511

If the taxpayer files with the payment of taxes a copy of an	2512
application to the tax commissioner for remission of penalty, or	2513
the payment is received within ten days after the last day the	2514
taxes may be paid without penalty, the county treasurer shall	2515
accept a partial payment in which the only unpaid amount is the	2516
penalty for late payment.	2517

If, at any time, and having been provided such documentation	2518
as may be found acceptable by the county treasurer, the county	2519
treasurer determines that due to a clerical error, a taxpayer has	2520
overpaid either the first one-half or second one-half payment of	2521
current taxes as charged on the tax list and duplicate, the	2522
treasurer may refund the amount of the overpayment to the taxpayer	2523
in the manner most convenient to the treasurer.	2524

Sec. 323.15.  The county treasurer may accept payment of less	2525
than the full amount of taxes charged and payable for all purposes	2526
on real estate at the times provided by sections 323.12 and 323.17	2527
of the Revised Code in such amounts as the county treasurer	2528
considers reasonable. Except as otherwise provided by sections	2529
323.133, 323.31, and 5715.19 of the Revised Code, and when the	2530
collection of a particular tax is legally enjoined, interest and	2531
penalties shall accrue on the unpaid amount as prescribed by	2532
section 323.121 of the Revised Code. A person claiming to be the	2533
owner of an undivided interest in any real estate may present to	2534
the county auditor the recorded evidence of the existence and	2535
fractional extent of such interest; and the auditor may note the	2536
existence and extent of such interest, as ascertained by the	2537
auditor, on the margin of the tax list in the name of such person	2538
and give a certificate of the interest to the county treasurer,	2539
who shall enter it on the margin of the tax duplicate. Any person	2540
claiming to be entitled to or in any way interested in such	2541
interest may pay, and the treasurer may receive that proportion of	2542
the full amount of the taxes charged and payable for all purposes	2543
on the real estate affected, which is represented by the fraction	2544
expressing the extent of such interest. The payment so made and	2545
received shall be entered on the duplicate, shall be credited by	2546
the treasurer at the time of the next succeeding settlement of	2547
real estate taxes, and shall have the effect of relieving the	2548
undivided interest in such real estate, so entered on the margin	2549
of the tax list and duplicate, from the lien of the taxes charged	2550
on such duplicate against the real estate. Thereafter, in making	2551
up the tax list and duplicate, the auditor shall enter such	2552
interest and the proportional value of it separately from the	2553
other interests in such land, and shall adjust the value of the	2554
latter accordingly.	2555

Sec. 323.25.  When taxes charged against an entry on the tax	2556
duplicate, or any part of those taxes, are not paid within sixty	2557
days after delivery of the delinquent land duplicate to the county	2558
treasurer as prescribed by section 5721.011 of the Revised Code,	2559
the county treasurer shall enforce the lien for the taxes by	2560
civil action in the treasurer's official capacity as treasurer,	2561
for the sale of such premises in the same way mortgage liens are	2562
enforced or for the transfer of such premises to an electing	2563
subdivision pursuant to section 323.28 of the Revised Code, in	2564
the court of common pleas of the county, in a municipal court with	2565
jurisdiction, or in the county board of revision with jurisdiction	2566
pursuant to section 323.66 of the Revised Code. After the civil	2567
action has been instituted, but before the filing of an entry of	2568
confirmation of sale or transfer pursuant to the actionexpiration	2569
of the applicable redemption period, any person entitled to	2570
redeem the land may do so by tendering to the county treasurer an	2571
amount sufficient, as determined by the court or board of	2572
revision, to pay the taxes, assessments, penalties, interest, and	2573
charges then due and unpaid, and the costs incurred in the civil	2574
action, and by demonstrating that the property is in compliance	2575
with all applicable zoning regulations, land use restrictions,	2576
and building, health, and safety codes.	2577

If the delinquent land duplicate lists minerals or rights to	2578
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06	2579
of the Revised Code, the county treasurer may enforce the lien for	2580
taxes against such minerals or rights to minerals by civil action,	2581
in the treasurer's official capacity as treasurer, in the manner	2582
prescribed by this section, or proceed as provided under section	2583
5721.46 of the Revised Code.	2584

If service by publication is necessary, such publication	2585
shall be made once a week for three consecutive weeks instead of	2586
as provided by the Rules of Civil Procedure, and the service shall	2587
be complete at the expiration of three weeks after the date of the	2588
first publication. If the prosecuting attorney determines that	2589
service upon a defendant may be obtained ultimately only by	2590
publication, the prosecuting attorney may cause service to be made	2591
simultaneously by certified mail, return receipt requested,	2592
ordinary mail, and publication. The county treasurer shall not	2593
enforce the lien for taxes against real property to which any of	2594
the following applies:	2595

(A) The real property is the subject of an application for	2596
exemption from taxation under section 5715.27 of the Revised Code	2597
and does not appear on the delinquent land duplicate;	2598

(B) The real property is the subject of a valid delinquent	2599
tax contract under section 323.31 of the Revised Code for which	2600
the county treasurer has not made certification to the county	2601
auditor that the delinquent tax contract has become void in	2602
accordance with that section;	2603

(C) A tax certificate respecting that property has been sold	2604
under section 5721.32 or 5721.33 of the Revised Code; provided,	2605
however, that nothing in this division shall prohibit the county	2606
treasurer or the county prosecuting attorney from enforcing the	2607
lien of the state and its political subdivisions for taxes against	2608
a certificate parcel with respect to any or all of such taxes that	2609
at the time of enforcement of such lien are not the subject of a	2610
tax certificate.	2611

Upon application of the plaintiff, the court shall advance	2612
such cause on the docket, so that it may be first heard.	2613

Sec. 323.26.  Having made the proper parties in a suit under	2614
section 323.25 of the Revised Code, it shall be sufficient for the	2615
county treasurer to allege in histhe treasurer's petition that	2616
the taxes are charged on the tax duplicate against lands, lots, or	2617
parcels thereof, the amount of the taxes, and that the taxes are	2618
unpaid, and hethe treasurer shall not be required to set forth in	2619
the petition any other or further special matter relating to such	2620
taxes. A certified copy of the entry on the tax duplicate shall be	2621
prima-facie evidence of such allegations and the validity of the	2622
taxes. In the petition, the county treasurer of a county in which	2623
a county land reutilization corporation is organized under Chapter	2624
1724. of the Revised Code may invoke the alternative redemption	2625
period provided under section 323.78 of the Revised Code.	2626
Notwithstanding the provisions for sale of property foreclosed	2627
under Chapters 323. and 5721. of the Revised Code, if the	2628
treasurer's petition invokes the alternative redemption period,	2629
upon the expiration of the alternative redemption period, title	2630
to the parcels may be transferred by deed to a municipal	2631
corporation, county, township, school district, or a county	2632
land reutilization corporation in accordance with section	2633
323.78 of the Revised Code.	2634

Sec. 323.28.  (A) A finding shall be entered in a proceeding	2635
under section 323.25 of the Revised Code for taxes, assessments,	2636
penalties, interest, and charges due and payable at the time the	2637
deed of real property sold or transferred under this section is	2638
transferred to the purchaser or transferee, plus the cost of the	2639
proceeding. For purposes of determining such amount, the county	2640
treasurer may estimate the amount of taxes, assessments, interest,	2641
penalties, charges, and costs that will be payable at the time the	2642
deed of the property is transferred to the purchaser or	2643
transferee.	2644

The court of common pleas, a municipal court with	2645
jurisdiction, or the county board of revision with jurisdiction	2646
pursuant to section 323.66 of the Revised Code shall order such	2647
premises to be transferred pursuant to division (E) of this	2648
section or shall order such premises to be sold for payment of the	2649
finding, but for not less than either of the following, unless the	2650
county treasurer applies for an appraisal:	2651

(1) The total amount of such finding;

2652

(2) The fair market value of the premises, as determined by	2653
the county auditor, plus the cost of the proceeding.	2654

If the county treasurer applies for an appraisal, the	2655
premises shall be appraised in the manner provided by section	2656
2329.17 of the Revised Code, and shall be sold for at least	2657
two-thirds of the appraised value.	2658

Notwithstanding the minimum sales price provisions of	2659
divisions (A)(1) and (2) of this section to the contrary, a parcel	2660
sold pursuant to this section shall not be sold for less than the	2661
amount described in division (A)(1) of this section if the highest	2662
bidder is the owner of record of the parcel immediately prior to	2663
the judgment of foreclosure or a member of the following class of	2664
parties connected to that owner: a member of that owner's	2665
immediate family, a person with a power of attorney appointed by	2666
that owner who subsequently transfers the parcel to the owner, a	2667
sole proprietorship owned by that owner or a member of the	2668
owner's immediate family, or partnership, trust, business trust,	2669
corporation, or association in which the owner or a member of the	2670
owner's immediate family owns or controls directly or indirectly	2671
more than fifty per cent. If a parcel sells for less than the	2672
amount described in division (A)(1) of this section, the officer	2673
conducting the sale shall require the buyer to complete an	2674
affidavit stating that the buyer is not the owner of record	2675
immediately prior to the judgment of foreclosure or a member of	2676
the specified class of parties connected to that owner, and the	2677
affidavit shall become part of the court records of the	2678
proceeding. If the county auditor discovers within three years	2679
after the date of the sale that a parcel was sold to that owner or	2680
a member of the specified class of parties connected to that owner	2681
for a price less than the amount so described, and if the parcel	2682
is still owned by that owner or a member of the specified class of	2683
parties connected to that owner, the auditor within thirty days	2684
after such discovery shall add the difference between that amount	2685
and the sale price to the amount of taxes that then stand charged	2686
against the parcel and is payable at the next succeeding date for	2687
payment of real property taxes. As used in this paragraph,	2688
"immediate family" means a spouse who resides in the same	2689
household and children.	2690

(B) From the proceeds of the sale the costs shall be first	2691
paid, next the amount found due for taxes, then the amount of any	2692
taxes accruing after the entry of the finding and before the deed	2693
of the property is transferred to the purchaser following the	2694
sale, all of which taxes shall be deemed satisfied, though the	2695
amount applicable to them is deficient, and any balance shall be	2696
distributed according to section 5721.20 of the Revised Code. No	2697
statute of limitations shall apply to such action. Upon sale, all	2698
liens for taxes due at the time the deed of the property is	2699
transferred to the purchaser following the sale, and liens	2700
subordinate to liens for taxes, shall be deemed satisfied and	2701
discharged unless otherwise provided by the order of sale.	2702

(C) If the county treasurer's estimate of the amount of the	2703
finding under division (A) of this section exceeds the amount of	2704
taxes, assessments, interest, penalties, and costs actually	2705
payable when the deed is transferred to the purchaser, the officer	2706
who conducted the sale shall refund to the purchaser the	2707
difference between the estimate and the amount actually payable.	2708
If the amount of taxes, assessments, interest, penalties, and	2709
costs actually payable when the deed is transferred to the	2710
purchaser exceeds the county treasurer's estimate, the officer	2711
shall certify the amount of the excess to the treasurer, who shall	2712
enter that amount on the real and public utility property tax	2713
duplicate opposite the property; the amount of the excess shall be	2714
payable at the next succeeding date prescribed for payment of	2715
taxes in section 323.12 of the Revised Code, and shall not be	2716
deemed satisfied and discharged pursuant to division (B) of this	2717
section.	2718

(D) Premises ordered to be sold under this section but	2719
remaining unsold for want of bidders after being offered for sale	2720
on two separate occasions, not less than two weeks apart, shall be	2721
forfeited to the state or to a political subdivision, school	2722
district, or county land reutilization corporation pursuant to	2723
section 5723.01 of the Revised Code, and shall be disposed of	2724
pursuant to Chapter 5723. of the Revised Code.	2725

(E) Notwithstanding section 5722.03 of the Revised Code, if	2726
the complaint alleges that the property is delinquent vacant land	2727
as defined in section 5721.01 of the Revised Code, abandoned lands	2728
as defined in section 323.65 of the Revised Code, or lands	2729
described in division (E) of section 5722.01 of the Revised Code,	2730
and the value of the taxes, assessments, penalties, interest, and	2731
all other charges and costs of the action exceed the auditor's	2732
fair market value of the parcel, then the court or board of	2733
revision having jurisdiction over the matter on motion of the	2734
plaintiff, or on the court's or board's own motion, shall, upon	2735
any adjudication of foreclosure, order, without appraisal and	2736
without sale, the fee simple title of the property to be	2737
transferred to and vested in an electing subdivision as defined in	2738
division (A) of section 5722.01 of the Revised Code. For purposes	2739
of determining whether the taxes, assessments, penalties,	2740
interest, and all other charges and costs of the action exceed	2741
the actual fair market value of the parcel, the auditor's most	2742
current valuation shall be rebuttably presumed to be, and	2743
constitute prima-facie evidence of, the fair market value of the	2744
parcel. In such case, the filing for journalization of a decree	2745
of foreclosure ordering that direct transfer without appraisal or	2746
sale shall constitute confirmation of the transfer and thereby	2747
terminate any further statutory or common law right of	2748
redemption.	2749

(F) Whenever the officer charged to conduct the sale offers	2750
any parcel for sale, the officer first shall read aloud a complete	2751
legal description of the parcel, or in the alternative, may read	2752
aloud only a summary description and a parcel number if the county	2753
has adopted a permanent parcel number system and if the	2754
advertising notice published prior to the sale includes a complete	2755
legal description or indicates where the complete legal	2756
description may be obtained.	2757

Sec. 323.31.  (A)(1) A person who owns agricultural real	2758
property or owns and occupies residential real property or a	2759
manufactured or mobile home that does not have an outstanding tax	2760
lien certificate or judgment of foreclosure against it, and a	2761
person who is a vendee of such property under a purchase agreement	2762
or land contract and who occupies the property, shall have at	2763
least one opportunity to pay any delinquent or unpaid current	2764
taxes, or both, charged against the property by entering into a	2765
written delinquent tax contract with the county treasurer in a	2766
form prescribed or approved by the tax commissioner. Subsequent	2767
opportunities to enter into a delinquent tax contract shall be at	2768
the county treasurer's sole discretion.	2769

(2) The treasurer may enter into a delinquent tax contract in	2770
accordance with division (A) of this section with an owner or	2771
vendee of real property, other than residential real property or a	2772
manufactured or mobile home that is occupied by the owner, and	2773
other than agricultural real property.	2774

(3) The delinquent tax contract described in division (A) of	2775
this section may be entered into at any time prior to the	2776
commencementan adjudication of foreclosure pursuant to	2777
proceedings by the county treasurer and the county prosecuting	2778
attorney pursuant to section 323.25 or 323.65 to 323.79 of the	2779
Revised Code or by the county prosecuting attorney pursuant to	2780
section 5721.18 of the Revised Code, the commencementadjudication	2781
of foreclosure pursuant to proceedings by a private attorney	2782
pursuant to section 5721.37 of the Revised Code, the commencement	2783
of foreclosure and forfeiture proceedings pursuant to section	2784
5721.14 of the Revised Code, or the commencement of collection	2785
proceedings pursuant to division (H) of section 4503.06 of the	2786
Revised Code by the filing of a civil action as provided in that	2787
division. A duplicate copy of each delinquent tax contract shall	2788
be filed with the county auditor, who shall attach the copy to the	2789
delinquent land tax certificate, delinquent vacant land tax	2790
certificate, or the delinquent manufactured home tax list, or who	2791
shall enter an asterisk in the margin next to the entry for the	2792
tract or lot on the master list of delinquent tracts, master list	2793
of delinquent vacant tracts, or next to the entry for the home on	2794
the delinquent manufactured home tax list, prior to filing it with	2795
the prosecuting attorney under section 5721.13 of the Revised	2796
Code, or, in the case of the delinquent manufactured home tax	2797
list, prior to delivering it to the county treasurer under	2798
division (H)(2) of section 4503.06 of the Revised Code. If the	2799
delinquent tax contract is entered into after the certificate or	2800
the master list has been filed with the prosecuting attorney, the	2801
treasurer shall file the duplicate copy with the prosecuting	2802
attorney.	2803

(4) A delinquent tax contract entered into under division	2804
(A) of this section shall provide for the payment of any	2805
delinquent or unpaid current taxes, or both, in installments over	2806
a period not to exceed five years after the date of the first	2807
payment made under the contract; however, a person entering into a	2808
delinquent tax contract who owns and occupies residential real	2809
property may request, and the treasurer shall allow, a delinquent	2810
tax contract providing for payment in installments over a period	2811
of no fewer than two years after the date of the first payment	2812
made under the contract.	2813

(5) For each delinquent tax contract entered into under	2814
division (A) of this section, the county treasurer shall determine	2815
and shall specify in the delinquent tax contract the number of	2816
installments, the amount of each installment, and the schedule for	2817
payment of the installments. TheExcept as otherwise provided for	2818
taxes, penalties, and interest under division (B) of section	2819
319.43 of the Revised Code, the part of each installment payment	2820
representing taxes and penalties and interest thereon shall be	2821
apportioned among the several taxing districts in the same	2822
proportion that the amount of taxes levied by each district	2823
against the entry in the preceding tax year bears to the taxes	2824
levied by all such districts against the entry in the preceding	2825
tax year. The part of each payment representing assessments and	2826
other charges shall be credited to those items in the order in	2827
which they became due. Each payment made to a taxing district	2828
shall be apportioned among the taxing district's several funds for	2829
which taxes or assessments have been levied.	2830

(6) When an installment payment is not received by the	2831
treasurer when due under a delinquent tax contract entered into	2832
under division (A) of this section or any current taxes or special	2833
assessments charged against the property become unpaid, the	2834
delinquent tax contract becomes void unless the treasurer permits	2835
a new delinquent tax contract to be entered into; if the treasurer	2836
does not permit a new delinquent tax contract to be entered into,	2837
the treasurer shall certify to the auditor that the delinquent tax	2838
contract has become void.	2839

(7) Upon receipt of certification described in division	2840
(A)(6) of this section, the auditor shall destroy the duplicate	2841
copy of the voided delinquent tax contract. If such copy has been	2842
filed with the prosecuting attorney, the auditor immediately shall	2843
deliver the certification to the prosecuting attorney, who shall	2844
attach it to the appropriate certificate and the duplicate copy of	2845
the voided delinquent tax contract or strike through the asterisk	2846
entered in the margin of the master list next to the entry for the	2847
tract or lot that is the subject of the voided delinquent tax	2848
contract. The prosecuting attorney then shall institute a	2849
proceeding to foreclose the lien of the state in accordance with	2850
section 323.25, sections 323.65 to 323.79, or section 5721.18 of	2851
the Revised Code or, in the case of delinquent vacant land, a	2852
foreclosure proceeding in accordance with section 323.25,	2853
sections 323.65 to 323.79, or section 5721.18 of the Revised Code,	2854
or a foreclosure and forfeiture proceeding in accordance with	2855
section 5721.14 of the Revised Code. In the case of a manufactured	2856
or mobile home, the county treasurer shall cause a civil action to	2857
be brought as provided under division (H) of section 4503.06 of	2858
the Revised Code.	2859

(B) If there is an outstanding tax certificate respecting a	2860
delinquent parcel under section 5721.32 or 5721.33 of the Revised	2861
Code, a written delinquent tax contract may not be entered into	2862
under this section. To redeem a tax certificate in installments,	2863
the owner or other person seeking to redeem the tax certificate	2864
shall enter into a redemption payment plan under division (C) of	2865
section 5721.38 of the Revised Code.	2866

(C) As used in this section, "unpaid current taxes" means any	2867
current taxes charged on the general tax list and duplicate of	2868
real and public utility property or the manufactured home tax list	2869
and duplicate that remain unpaid after the last day prescribed for	2870
payment of the first installment of such taxes without penalty,	2871
and any penalties associated with such taxes.	2872

Sec. 323.47. (A) If land held by tenants in common is sold	2873
upon proceedings in partition, or taken by the election of any of	2874
the parties to such proceedings, or real estate is sold by	2875
administrators, executors, guardians, or trustees, the court	2876
shall order that the taxes, penalties, and assessments then due	2877
and payable, and interest on those taxes, penalties, and	2878
assessments, that are or will be a lien on such land or real	2879
estate at the time the deed is transferred following the sale, be	2880
discharged out of the proceeds of such sale or election. For	2881
purposes of determining such amount, the county treasurer shall	2882
estimate the amount of taxes, assessments, interest, and	2883
penalties that will be payable at the time the deed of the	2884
property is transferred to the purchaser. If the county	2885
treasurer's estimate exceeds the amount of taxes, assessments,	2886
interest, and penalties actually payable when the deed is	2887
transferred to the purchaser, the officer who conducted the sale	2888
shall refund to the purchaser the difference between the estimate	2889
and the amount actually payable. If the amount of taxes,	2890
assessments, interest, and penalties actually payable when the	2891
deed is transferred to the purchaser exceeds the county	2892
treasurer's estimate, the officer shall certify the amount of the	2893
excess to the treasurer, who shall enter that amount on the real	2894
and public utility property tax duplicate opposite the property;	2895
the amount of the excess shall be payable at the next succeeding	2896
date prescribed for payment of taxes in section 323.12 of the	2897
Revised Code.	2898

(B)(1) If real estate is sold at judicial sale, the court	2899
shall order that the total of the following amounts shall be	2900
discharged out of the proceeds of the sale but only to the extent	2901
of such proceeds:	2902

(a) Taxes and assessments the lien for which attaches before	2903
the confirmation of sale but that are not yet determined,	2904
assessed, and levied for the year in which confirmation occurs,	2905
apportioned pro rata to the part of that year that precedes	2906
confirmation, and any penalties and interest on those taxes and	2907
assessments;	2908

(b) All other taxes, assessments, penalties, and interest the	2909
lien for which attached for a prior tax year but that have not	2910
been paid on or before the date of confirmation.	2911

(2) Upon the request of the officer who conducted the sale,	2912
the county treasurer shall estimate the amount in division	2913
(B)(1)(a) of this section. If the county treasurer's estimate	2914
exceeds that amount, the officer who conducted the sale shall	2915
refund to the purchaser the difference between the estimate and	2916
the actual amount. If the actual amount exceeds the county	2917
treasurer's estimate, the officer shall certify the amount of the	2918
excess to the treasurer, who shall enter that amount on the real	2919
and public utility property tax duplicate opposite the property;	2920
the amount of the excess shall be payable at the next succeeding	2921
date prescribed for payment of taxes in section 323.12 of the	2922
Revised Code.	2923

Sec. 323.49.  (A) In addition to all other means provided by	2924
law for collecting taxes and assessments charged upon real estate	2925
specifically as such and penalties and interest charged on any tax	2926
list and duplicate or delinquent land list in any county against	2927
any entry of real estate, the county treasurer at any time after	2928
any installment of such taxes and assessments has been delinquent	2929
for more than six months and remains due and unpaid shall apply by	2930
petition to the court of common pleas to be appointed receiver ex	2931
officio of the rents, issues, and income of the real property	2932
against which such taxes and assessments are charged, for the	2933
purpose of satisfying out of such rents, issues, and income the	2934
taxes and assessments upon such real property, together with the	2935
penalties, interest, and costs charged or thereafter becoming	2936
chargeable on any tax list and duplicate, or otherwise collectible	2937
in respect thereof, and such costs and expenses of the	2938
receivership as are allowed by the court.	2939

(B) If the proper parties are before the court, it shall be	2940
sufficient for the treasurer to allege in such petition the	2941
description of such real property that appears on the tax list and	2942
duplicate, that the money appearing to be due and unpaid by the	2943
tax list and duplicate or by the delinquent land list has been due	2944
and unpaid for more than six months, and that the treasurer	2945
believes that collection thereof can be made by applying the	2946
rents, issues, and income of such real property thereto, without	2947
setting forth in the petition any other or special matter relating	2948
thereto. The prayer of the petition shall be that the court make	2949
an order that the rents, issues, and income of such real property	2950
be applied to the payment of the amount set forth in the petition,	2951
and if a penalty is otherwise chargeable by law on all or any part	2952
of such amount, to the payment of such penalty to the date of	2953
final entry in such action, and that the plaintiff be appointed	2954
receiver ex officio of such rents, issues, and income for that	2955
purpose.	2956

(C) In such proceedings the treasurer may join in one action	2957
any number of lots or lands, but the decree and any orders shall	2958
be rendered separately, and any proceedings may be severed in the	2959
decision of the court for the purpose of trial or appeal, where an	2960
appeal is allowed, and the court shall make such order for payment	2961
of costs as it deems equitable.	2962

(D) The tax duplicate or the delinquent land tax certificate	2963
or master list of delinquent tracts filed by the auditor with the	2964
prosecuting attorney shall be prima-facie evidence on the trial of	2965
such action of the amount and validity of the taxes, assessments,	2966
and charges appearing due and unpaid thereon and of the nonpayment	2967
thereof. The petition of the treasurer shall be verified and shall	2968
be prima-facie evidence of all other facts therein stated.	2969

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

2970

(1) Real property entirely used and occupied in good faith by	2971
the owner thereof as a private residence;	2972

(2) The collection of delinquent taxes and assessments	2973
charged against real property, the payment of which is subject to	2974
a delinquent tax contract entered into pursuant to section 323.31	2975
of the Revised Code, so long as the delinquent tax contract	2976
remains in effect;	2977

(3) The collection of delinquent taxes charged against real	2978
property that is the subject of an application for exemption from	2979
taxation pursuant to section 5715.27 of the Revised Code.	2980

(F) A county treasurer appointed under this section as	2981
receiver ex officio of the rents, issues, and income of the real	2982
property against which the delinquent taxes, assessments,	2983
penalties, interest, and charges are charged, with the consent of	2984
the court, may enter into a written agreement with a county land	2985
reutilization corporation organized under Chapter 1724. of the	2986
Revised Code for the corporation, acting as the treasurer's agent,	2987
to exercise all powers granted to the treasurer under this section	2988
and the order of appointment as receiver ex officio.	2989

Sec. 323.50.  In proceedings brought under section 323.49 of	2990
the Revised Code, a finding shall be entered of the amount of	2991
taxes and assessments found due and unpaid, of the penalty,	2992
interest, costs, and charges, and of the probable annual amount of	2993
the rents, issues, and income of such real property, together with	2994
the probable costs and expenses of the receivership. If such real	2995
property is used in whole or in part by the owner thereof for	2996
manufacturing, mercantile, industrial, commercial, or other	2997
business purposes, the court of common pleas shall find the annual	2998
rental value thereof, which shall be considered as rents, issues,	2999
and income of such real property for the purposes of this section.	3000
If the court finds that the amount due and unpaid, together with	3001
penalty, interest, costs, and other charges, and the costs and	3002
expenses of the receivership applied for can be so collected, the	3003
court shall order the same to be satisfied out of the rents,	3004
issues, and income of such property and, shall appoint the county	3005
treasurer receiver ex officio thereof, and may consent to the	3006
agency of a county land reutilization corporation if requested by	3007
the treasurer in a petition filed under division (F) of section	3008
323.49 of the Revised Code; provided that if the court finds that	3009
the aggregate probable annual amount of the rents, issues, and	3010
income of such real property joined in any one such action is less	3011
than two thousand dollars, it shall be conclusively presumed that	3012
the amount due and unpaid, together with penalty, interest, costs,	3013
and other charges, cannot be collected, and in such event no such	3014
order shall be made and the proceedings shall be dismissed, but	3015
the court in such event shall adjudge the costs of the proceedings	3016
against the defendant unless it is found that the action was	3017
improvidently filed, in which event the costs may be adjudged	3018
against the treasurer, and the treasurer shall pay the same from	3019
an appropriation made for such purposes by the board of county	3020
commissioners. Such receiver or the receiver's agent shall not be	3021
required to give bond other than histhe treasurer's official	3022
bond. Upon application of any proper party, the court shall,	3023
after a full hearing, order the receiver or the receiver's agent	3024
to pay out of the rents, issues, and income collected by himthe	3025
receiver or the receiver's agent from such property such expenses	3026
in connection with the maintenance and operation of the property	3027
as the court finds necessary to secure the greatest income from	3028
such property, and shall from such rents, issues, and income order	3029
the payment of premiums for fire, windstorm, and public liability	3030
insurance. If the real property is used in whole or in part by the	3031
owner thereof for manufacturing, mercantile, industrial,	3032
commercial, or other business purposes, the court shall order such	3033
owner to pay to the receiver or the receiver's agent in equal	3034
monthly installments, in advance, the annual rental value of such	3035
real property, as found by the court, until the amount for the	3036
satisfaction of which such appointment was made, together with	3037
costs and expenses of the receivership have been paid in full. If	3038
any such installment of rent is not paid when due, such order	3039
shall have the effect of a writ authorizing the receiver or the	3040
receiver's agent summarily to evict such owner from such real	3041
property and to exclude such owner from the use and occupation	3042
thereof until such order is complied with. Whenever the amount	3043
for the satisfaction of which such appointment has been made, has	3044
been fully satisfied out of the rents, issues, and income	3045
collected by the receiver or the receiver's agent from such	3046
property, and the discharge of the receiver or the receiver's	3047
agent has been decreed by the court, the proceedings shall be	3048
dismissed, and the owner or any person interested in the real	3049
property may upon presentation of a certified copy of the final	3050
decree of the court to the treasurer receive receipted tax bills	3051
for the payment of the taxes so satisfied.	3052

Sec. 323.65.  As used in sections 323.65 to 323.78323.79 of	3053
the Revised Code:	3054

(A) "Abandoned land" means delinquent lands or delinquent	3055
vacant lands, including any improvements on the lands, that are	3056
unoccupied and that first appeared on the abandoned land list	3057
compiled under division (C) of section 323.67 of the Revised Code,	3058
or the delinquent tax list or delinquent vacant land tax list	3059
compiled under section 5721.03 of the Revised Code, at whichever	3060
of the following times is applicable:	3061

(1) In the case of lands other than agricultural lands, at	3062
any time after the county auditor makes the certification of the	3063
delinquent land list under section 5721.011 of the Revised Code;	3064

(2) In the case of agricultural lands, at any time after two	3065
years after the county auditor makes the certification of the	3066
delinquent land list under section 5721.011 of the Revised Code.	3067

(B) "Agricultural land" means lands on the agricultural land	3068
tax list maintained under section 5713.33 of the Revised Code.	3069

(C) "Clerk of court" means the clerk of the court of common	3070
pleas of the county in which specified abandoned land is located.	3071

(D) "Delinquent lands" has the same meaning as in section	3072
5721.01 of the Revised Code.	3073

(E) "Delinquent vacant lands" means all lands that are	3074
delinquent lands and that are unimproved by any structure.	3075

(F) "Impositions" means delinquent taxes, assessments,	3076
penalties, interest, costs, reasonable attorney's fees of a	3077
certificate holder, applicable and permissible costs of the	3078
prosecuting attorney of a county, and other permissible charges	3079
against abandoned land.	3080

(G)(1) "Unoccupied," with respect to a parcel of abandoned	3081
land, means any of the following:	3082

(a) No building, structure, land, or other improvement that	3083
is subject to taxation and that is located on the parcel is	3084
physically inhabited as a dwelling;	3085

(b) No trade or business is actively being conducted on the	3086
parcel by the owner, a tenant, or another party occupying the	3087
parcel pursuant to a lease or other legal authority, or in a	3088
building, structure, or other improvement that is subject to	3089
taxation and that is located on the parcel;	3090

(c) The parcel is uninhabited and there are no signs that it	3091
is undergoing a change in tenancy and remains legally habitable,	3092
or that it is undergoing improvements, as indicated by an	3093
application for a building permit or other facts indicating that	3094
the parcel is experiencing ongoing improvements;	3095

(d) In the case of delinquent vacant land, there is no	3096
permanent structure or improvement affixed on the land.	3097

(2) For purposes of division (G)(1) of this section, it is	3098
prima-facie evidence and a rebuttable presumption that may be	3099
rebutted to the county board of revision that abandoned land is	3100
unoccupied if, at the time the county auditor makes the	3101
certification under section 5721.011 of the Revised Code, the	3102
abandoned land is not agricultural land, and two or more of the	3103
following apply:	3104

(a) At the time of the inspection of the abandoned land by	3105
thea county, municipal corporation, or township in which the	3106
abandoned land is located, no person, trade, or business inhabits,	3107
or is visibly present from an exterior inspection of, the	3108
abandoned land.	3109

(b) No utility connections, including, but not limited to,	3110
water, sewer, natural gas, or electric connections, service the	3111
abandoned land, andor no such utility connections are actively	3112
being billed by any utility provider regarding the abandoned	3113
land.	3114

(c) The abandoned land is boarded up or otherwise sealed	3115
because, immediately prior to being boarded up or sealed, it was	3116
deemed by a political subdivision pursuant to its municipal,	3117
county, state, or federal authority to be open, vacant, or	3118
vandalized.	3119

(H) "Community development organization" means a nonprofit	3120
corporation that is formed or organized under Chapter 1702. or	3121
1724. of the Revised Code and to which both of the following	3122
apply:	3123

(1) The organization is in good standing under law at the	3124
time the county auditor makes the certification under section	3125
5721.011 of the Revised Code and has remained in good standing	3126
uninterrupted for at least the two years immediately preceding the	3127
time of that certification or, in the case of a county land	3128
reutilization corporation, has remained so from the date of	3129
organization if less than two years.	3130

(2) As of the time the county auditor makes the certification	3131
under section 5721.011 of the Revised Code, the organization has	3132
received from the county, municipal corporation, or township in	3133
which abandoned land is located official authority or agreement by	3134
a duly authorized officer of that county, municipal corporation,	3135
or township to accept the owner's fee simple interest in the	3136
abandoned land and to the abandoned land being foreclosed, and	3137
that official authority or agreement had been filed withdelivered	3138
to the county treasurer or county board of revision in a form	3139
that will reasonably confirm the county's, municipal	3140
corporation's, or township's assent to transfer the land to that	3141
community development organization under section 323.74 of the	3142
Revised Code. No such official authority or agreement by a duly	3143
authorized officer of a county, municipal corporation, or	3144
township must be received if a county land reutilization	3145
corporation is authorized to receive tax-foreclosed property	3146
under its articles of incorporation, regulations, or Chapter	3147
1724. of the Revised Code.	3148

(I) "Certificate holder" has the same meaning as in section	3149
5721.30 of the Revised Code.	3150

(J) "Abandoned land list" means the list of abandoned lands	3151
compiled under division (A) of section 323.67 of the Revised Code.	3152

(K) "Alternative redemption period," in any action to	3153
foreclose the state's lien for unpaid delinquent taxes,	3154
assessments, charges, penalties, interest, and costs on a parcel	3155
of real property pursuant to section 323.25, sections 323.65 to	3156
323.79, or section 5721.18 of the Revised Code, means forty-five	3157
days after an adjudication of foreclosure of the parcel is	3158
journalized by a court or county board of revision having	3159
jurisdiction over the foreclosure proceedings. Upon the	3160
expiration of the alternative redemption period, the right and	3161
equity of redemption of any owner or party shall terminate	3162
without further order of the court or board of revision. As used	3163
in any section of the Revised Code and for any proceeding under	3164
this chapter or section 5721.18 of the Revised Code, for purposes	3165
of determining the alternative redemption period, the period	3166
commences on the day immediately following the adjudication of	3167
foreclosure and ends on and includes the forty-fifth day	3168
thereafter.	3169

(L) "County land reutilization corporation" means a	3170
corporation organized under Chapter 1724. of the Revised Code.	3171

Sec. 323.66. (A) In lieu of utilizing the judicial	3172
foreclosure proceedings and other procedures and remedies	3173
available under sections 323.25 to 323.28 or under Chapter 5721.,	3174
5722., or 5723. of the Revised Code, a county board of revision	3175
created under section 5715.01 of the Revised Code, upon the	3176
board's initiative, expressed by resolution, may foreclose the	3177
state's lien for real estate taxes upon abandoned land in the	3178
county and, upon the complaint of a certificate holder or county	3179
land reutilization corporation, foreclose the lien of the state	3180
or the certificate holder held under sections 5721.30 to 5721.43	3181
of the Revised Code. The board shall disposeorder disposition of	3182
the abandoned land by public auction or by other conveyance in	3183
the manner prescribed by sections 323.65 to 323.78323.79 of the	3184
Revised Code.	3185

(B)(1) A county board of revision may adopt rules as are	3186
necessary to administer cases subject to its jurisdiction under	3187
Chapter 5715. or adjudicated under sections 323.65 to 323.78	3188
323.79 of the Revised Code, as long as the rules are consistent	3189
with rules adopted by the tax commissioner under Chapter 5715. of	3190
the Revised Code. Rules adopted by a board shall be limited to	3191
rules relating to hearing procedure, the scheduling and location	3192
of proceedings, case management, and practice forms.	3193

(2) A county board of revision, upon any adjudication of	3194
foreclosure under sections 323.65 to 323.78323.79 of the Revised	3195
Code, may prepare final orders of sale and deeds. For such	3196
purposes, the board may create its own order of sale and deed	3197
forms. The sheriff or clerk of court shall execute and deliver	3198
any forms prepared under this division in the manner prescribed	3199
in sections 323.65 to 323.78323.79 of the Revised Code.	3200

(C) In addition to all other duties and functions provided by	3201
law, under sections 323.65 to 323.78323.79 of the Revised Code	3202
the clerk of court, in the same manner as in civil actions, shall	3203
provide summons and notice of hearings, maintain an official case	3204
file, docket all proceedings, and tax as costs all necessary	3205
actions in connection therewith in furtherance of the foreclosure	3206
of abandoned land under those sections. The county board of	3207
revision shall file with the clerk of court all resolutions	3208
orders and adjudications of the board, and the clerk shall	3209
docket, as needed, and journalize all resolutionsorders and	3210
adjudications so filed by the board. The clerk may utilize the	3211
court's existing journal or maintain a separate journal for	3212
purposes of sections 323.65 to 323.78323.79 of the Revised Code.	3213
The resolutionsOther than notices of hearings, the orders and	3214
adjudications of the board shall not become effective until	3215
journalized by the clerk. Staff of the board of revision may	3216
schedule and execute, and file with the clerk of courts, notices	3217
of hearings.	3218

(D) For the purpose of efficiently and promptly implementing	3219
sections 323.65 to 323.78323.79 of the Revised Code, the	3220
prosecuting attorney of the county, the county treasurer, the	3221
clerk of court of the county, the county auditor, and the sheriff	3222
of the county may promulgate rules, not inconsistent with	3223
sections 323.65 to 323.78323.79 of the Revised Code, regarding	3224
practice forms, forms of notice for hearings and notice to	3225
parties, forms of orders and adjudications, fees, publication, and	3226
other procedures customarily within their official purview and	3227
respective duties.	3228

Sec. 323.67.  (A) The county treasurer, county auditor, a	3229
county land reutilization corporation, or a certificate holder,	3230
from the list compiled under division (C) of this section or the	3231
delinquent tax list or delinquent vacant land tax list compiled	3232
under section 5721.03 of the Revised Code, may identify and	3233
compile a list of the parcels in the county that the treasurer,	3234
auditor, corporation, or certificate holder determines to be	3235
abandoned lands suitable for disposition under sections 323.65 to	3236
323.78323.79 of the Revised Code. Those parcels may be	3237
identified in an affidavit directed to the county treasurer and	3238
executed by a duly authorized officer of the municipal	3239
corporation or township in which the parcel is locatedThe list	3240
may contain one or more parcels and may be transmitted to the	3241
board of revision in such a form and manner that allows the	3242
board to reasonably discern that the parcels constitute	3243
abandoned lands.	3244

(B)(1) If a county treasurer compiles aFrom the list of	3245
parcels compiled under division (A) of this section that the	3246
treasurer determines to be abandoned lands suitable for	3247
disposition under sections 323.65 to 323.78 of the Revised Code,	3248
the county treasurer may declare by resolution thator	3249
prosecuting attorney, for purposes of collecting the delinquent	3250
taxes, interest, penalties, and charges levied on the abandoned	3251
lands on the list are uncollected, that the restoration of the	3252
abandoned landsthose parcels and expeditiously restoring them to	3253
the tax list is of sufficient public interest to justify the	3254
expeditious foreclosure of the state's lien for the delinquent	3255
taxes, and that the abandoned lands, for those reasons, shall be	3256
offered for sale by public auction or otherwise conveyed pursuant	3257
to, may proceed to foreclose the lien for those impositions in the	3258
manner prescribed by sections 323.65 to 323.78323.79 of the	3259
Revised Code. The treasurer shall certify a copy of the	3260
resolution to the prosecuting attorney of the county served by	3261
the treasurer.	3262

(2) If a certificate holder or county land reutilization	3263
corporation compiles a list of parcels under division (A) of this	3264
section that the certificate holder determines to be abandoned	3265
lands suitable for disposition under sections 323.65 to 323.78	3266
323.79 of the Revised Code, the certificate holder or corporation	3267
may proceed under sections 323.68 and 323.69 of the Revised Code.	3268

(C) For purposes of sections 323.65 to 323.78323.79 of the	3269
Revised Code, the county auditor or county treasurer may compile	3270
or certify an abandoned landa list of abandoned lands in any	3271
manner and at such times as will give effect to the expedited	3272
foreclosure of abandoned land.	3273

Sec. 323.68. (A)(1) If a county treasurer adopts a resolution	3274
under division (B) of section 323.67 of the Revised Code and	3275
certifies a copy of the resolution to the prosecuting attorneyFor	3276
each parcel subject to foreclosure under sections 323.65 to 323.79	3277
of the Revised Code, the prosecuting attorney shall cause a title	3278
search to be conducted for the purpose of identifying any	3279
lienholders or other persons having a legal or equitable	3280
ownership interest or other security interest of record in such	3281
abandoned land appearing on the list compiled under division (A)	3282
of that section.	3283

(2) If a certificate holder or a county land reutilization	3284
corporation compiles a list of the parcels that the certificate	3285
holder or corporation determines to be abandoned land under	3286
division (A) of section 323.67 of the Revised Code, the	3287
certificate holder or corporation shall cause a title search to	3288
be conducted for the purpose of identifying any lienholders or	3289
other persons having a legal or equitable ownership interest or	3290
other security interest of record in the abandoned land appearing	3291
on the list.	3292

(B) Notwithstanding section 5301.252 of the Revised Code, an	3293
affidavit of a type described in that section shall not be	3294
considered a lien or encumbrance on the abandoned land, and the	3295
recording of an affidavit of a type described in that section	3296
shall not serve in any way to impede the bona fide purchaser	3297
status of the purchaser of any abandoned land sold at public	3298
auction under sections 323.65 to 323.78323.79 of the Revised Code	3299
or of any other recipient of abandoned land transferred under	3300
those sections. However, any affiant who records an affidavit	3301
pursuant to section 5301.252 of the Revised Code shall be given	3302
notice and summons under sections 323.69 to 323.78323.79 of the	3303
Revised Code in the same manner as any lienholder.	3304

Sec. 323.69. (A) Upon the completion of the title search	3305
required by section 323.68 of the Revised Code, the prosecuting	3306
attorney, representing the county treasurer, the county land	3307
reutilization corporation, or the certificate holder may file with	3308
the clerk of court a complaint for the foreclosure of each parcel	3309
of abandoned land appearing on the abandoned land list compiled	3310
under division (A) of section 323.67 of the Revised Code, and for	3311
the equity of redemption on each parcel. The complaint shall name	3312
all parties having any interest of record in the abandoned land	3313
that was discovered in the title search.	3314

(B)(1) In accordance with Civil Rule 4, the clerk of court	3315
promptly shall serve notice of the summons and the complaint filed	3316
under division (A) of this section to the last known address of	3317
the record owner of the abandoned land and to the last known	3318
address of each lienholder or other person having a legal or	3319
equitable ownership interest or security interest of record	3320
identified by the title search. The notice shall inform the	3321
addressee that delinquent taxes stand charged against the	3322
abandoned land; that the land will be sold at public auction or	3323
otherwise disposed of if not redeemed by the owner or other	3324
addressee; that the sale or transfer will occur at a date, time,	3325
and place, and in the manner prescribed in sections 323.65 to	3326
323.78323.79 of the Revised Code; that the owner or other	3327
addressee may redeem the land by paying the total of the	3328
impositions against the land within thirty days after the date on	3329
which service of process is perfected in accordance with Civil	3330
Rule 4, or may file within thirty days after that date a petition	3331
with the county board of revision requesting a hearing on the	3332
foreclosureat any time before confirmation of sale or transfer of	3333
the parcel as prescribed in sections 323.65 to 323.79 of the	3334
Revised Code or before the expiration of the alternative	3335
redemption period, as may be applicable to the proceeding; that	3336
the case is being prosecuted by the prosecuting attorney of the	3337
county in the name of the county treasurer for the county in	3338
which the abandoned land is located or by a certificate holder,	3339
whichever is applicable; of the name, address, and telephone	3340
number of the county board of revision before which the action is	3341
pending; of the board case number for the action, which shall be	3342
maintained in the official file and docket of the clerk of court;	3343
and that all subsequent pleadings, petitions, and papers	3344
associated with the case and filed by any interested party must be	3345
filed with the clerk of court and will become part of the case	3346
file for the board of revision.	3347

(2) The notice required by division (B)(1) of this section	3348
also shall inform the addressee that the addresseeany owner of	3349
record may, at any time on or before the twentieth day after	3350
service of process is perfected, file a petitionpleading with	3351
the county board of revisionclerk of court requesting that the	3352
board dismiss the complaint and order that the abandoned land	3353
identified in the notice be removed from the abandoned land list	3354
compiled under division (A) of section 323.67 of the Revised	3355
Code. The notice shall further inform the addressee that, upon	3356
filing such a petitionpleading to remove the abandoned land	3357
from that list, the abandoned land will be removed from the list	3358
and cannot thereafter be disposed of under sections 323.65 to	3359
323.78323.79 of the Revised Code, until the record owner of the	3360
abandoned land who is provided notice under division (B)(1) of	3361
this section sells or otherwise conveys the owner's ownership	3362
interest, and that any future attempts to collect delinquent	3363
taxes, interest, penalties, and charges owed with respect to that	3364
land and appearing on the delinquent tax list or delinquent	3365
vacant land tax list, whichever the case may be, will be	3366
conducted in accordance with the judicial foreclosure proceedings	3367
and other remedies and procedures prescribed under sections	3368
323.25 to 323.28 or under Chapters 5721., 5722., and 5723. of the	3369
Revised Code until the record owner sells or otherwise conveys	3370
the owner's ownership interest.	3371

(C) Subsequent pleadings, petitionsmotions, or papers	3372
associated with the case and filed with the clerk of court shall	3373
be served upon all parties of record in accordance with Civil	3374
Rules 4 and 5, except that service by publication in any case	3375
requiring such service shall require that any such publication	3376
shall be advertised in the manner, and for the time periods and	3377
frequency, prescribed in section 5721.18 of the Revised Code. A	3378
party that fails to appear after being served with notice of a	3379
final or interim hearing, by publication or otherwise, shall be	3380
deemed to be in default, and no further service as to any	3381
subsequent proceedings is required on such a party. Any	3382
inadvertent noncompliance with those rules does not serve to	3383
defeat or terminate the case, or subject the case to dismissal,	3384
as long as actual notice or service of filed papers is shown by	3385
a preponderance of the evidence or is acknowledged by the party	3386
charged with notice or service, including by having made an	3387
appearance or filing in relation to the case. The county board of	3388
revision may conduct evidentiary hearings on the sufficiency of	3389
process, service of process, or sufficiency of service of papers	3390
in any proceeding arising from a complaint filed under this	3391
section. Other than the notice and service provisions contained	3392
in Civil Rules 4 and 5, the Rules of Civil Procedure shall not	3393
be applicable to the proceedings of the board. The board of	3394
revision may utilize procedures contained in the Rules of Civil	3395
Procedure to the extent that such use facilitates the needs of	3396
the proceedings, such as vacating orders, correcting clerical	3397
mistakes, and providing notice to parties. To the extent not	3398
otherwise provided in sections 323.65 to 323.79 of the Revised	3399
Code, the board may apply the procedures prescribed by sections	3400
323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the	3401
Revised Code. Board practice shall be in accordance with the	3402
practice and rules, if any, of the board that are promulgated by	3403
the board under section 323.66 of the Revised Code and are not	3404
inconsistent with sections 323.65 to 323.78323.79 of the	3405
Revised Code.	3406

(D) At any time after a foreclosure action is filed under	3407
this section, the county board of revision may, upon its own	3408
motion, dismiss the case without prejudice if it determines that,	3409
given the complexity of the case or other circumstances, a court	3410
would be a more appropriate forum for the action.	3411

Sec. 323.70. (A) Subject to this section and to sections	3412
323.71 and 323.72 of the Revised Code, a county board of revision	3413
shall conduct a final hearing on the merits of a complaint filed	3414
under section 323.69 of the Revised Code, including the validity	3415
or amount of any impositions alleged in the complaint, not sooner	3416
than thirty days nor later than one hundred eighty days after the	3417
service of notice of summons and complaint has been perfected in	3418
accordance with Civil Rule 4. If, after a hearing, the board	3419
finds that the validity or amount of all or a portion of the	3420
impositions is not supported by a preponderance of the evidence,	3421
the board may order the county auditor to remove from the tax list	3422
and duplicate amounts the board finds invalid or not supported by	3423
a preponderance of the evidence. The auditor shall remove all such	3424
amounts from the tax list and duplicate as ordered by the board of	3425
revision, including any impositions asserted under sections 715.26	3426
and 715.261 of the Revised Code.	3427

(B) If, on or before the twentieth day after service of	3428
process is perfected under division (B) of section 323.69 of the	3429
Revised Code, thea record owner, or a lienholder or other person	3430
having a legal or equitable ownership interest or security	3431
interest of record in abandoned land,the United States government	3432
files with the clerk of court a petition withmotion requesting	3433
that the county board of revision requesting that the board order	3434
that the complaint to be dismissed and that the abandoned land be	3435
removed from the abandoned land list compiled under division (A)	3436
of section 323.67 of the Revised Code, the board shall, without	3437
conducting a hearing on the matter, immediatelypromptly dismiss	3438
the complaint for foreclosure of that land and order that the	3439
land to be removed from the list. Thereafter, until the record	3440
owner sells or otherwise conveys the owner's ownership interest,	3441
any attempts to collect delinquent taxes, interest, penalties,	3442
and charges owed with respect to that land and appearing on the	3443
delinquent tax list or delinquent vacant land tax list, whichever	3444
the case may be, shall be conducted in accordance with the	3445
judicial foreclosure proceedings and other remedies and	3446
procedures prescribed under sections 323.25 to 323.28 or under	3447
Chapters 5721., 5722., and 5723. of the Revised Code.	3448

Sec. 323.71. (A)(1) If the county board of revision, upon its	3449
own motion or pursuant to a hearing under division (A)(2) of this	3450
section, determines that the impositions against a parcel of	3451
abandoned land that is the subject of a complaint filed under	3452
section 323.69 of the Revised Code exceed the fair market value of	3453
that parcel as currently shown by the latest valuation by the	3454
auditor of the county in which the land is located, then the	3455
prosecuting attorney or the certificate holder, whichever is	3456
applicable, may notify the county board of revision in writing by	3457
filing a notice with the clerk of court that, in the prosecuting	3458
attorney's or certificate holder's opinion, based on the	3459
auditor's then-current valuation of the parcel of abandoned land,	3460
the impositions against that parcel exceed the fair market value	3461
of that parcel. The prosecuting attorney or certificate holder	3462
shall file this notice not later than fourteen days before the	3463
final hearing is conducted pursuant to section 323.70 of the	3464
Revised Code. After the clerk's receipt of the notice, the board	3465
shall schedule a hearing on the question of the valuation of the	3466
abandoned land, as prescribed in this section. The board shall	3467
give notice of the hearing in accordance with section 323.69 of	3468
the Revised Code. In addition to determining the valuation of the	3469
abandoned land at the hearing, the board also may adjudicate the	3470
ultimate disposition of the case pursuant to section 323.72 of the	3471
Revised Code, if the notice of the hearing specifies that the	3472
hearing may adjudicate that ultimate dispositionboard may proceed	3473
to hear and adjudicate the case as provided under sections 323.70	3474
and 323.72 of the Revised Code. Upon entry of an order of	3475
foreclosure, the parcel may be disposed of as prescribed by	3476
division (G) of section 323.73 of the Revised Code.	3477

If the board of revision, upon its own motion or pursuant to	3478
a hearing under division (A)(2) of this section, determines that	3479
the impositions against a parcel do not exceed the fair market	3480
value of the parcel as shown by the county auditor's then-current	3481
valuation of the parcel, the parcel shall not be disposed of as	3482
prescribed by division (G) of section 323.73 of the Revised Code,	3483
but may be disposed of as otherwise provided in section 323.73,	3484
323.74, 323.75, 323.77, or 323.78 of the Revised Code.	3485

(2) ABy a motion filed not later than seven days before a	3486
final hearing on a complaint is held under section 323.70 of the	3487
Revised Code, an owner or lienholder may file with the county	3488
board of revision a good faith appraisal of the parcel of	3489
abandoned land from a licensed professional appraiser and request	3490
a hearing under division (A)(1) of this section. If the	3491
lienholder shows by a preponderance of the evidence thatto	3492
determine whether the impositions against the parcel of abandoned	3493
land exceed or do not exceed the fair market value of that parcel	3494
as determinedshown by the auditor's then-current valuation of	3495
that parcel, then the board may dismiss the complaint and may	3496
remove that abandoned land from the list compiled under division	3497
(A) of section 323.67 of the Revised Code.	3498

(3) The county. If the motion is timely filed, the board of	3499
revision shall conduct a valuation hearing as provided in this	3500
section and shall make a factual finding as to whether the	3501
impositions against the parcel of abandoned land exceed or do not	3502
exceed the fair market value of that parcel as determinedshown	3503
by the auditor's then-current valuation of that parcel. An owner	3504
or lienholder must show by a preponderance of the evidence that	3505
the impositions against the parcel do not exceed the auditor's	3506
then-current valuation of the parcel in order to preclude the	3507
application of division (G) of section 323.73 of the Revised Code.	3508
If the board finds that the impositions do not exceed the fair	3509
market value of that parcel as determined by the auditor's	3510
then-current valuation of that parcel, then the board shall	3511
determine whether the restoration of the abandoned land to the	3512
tax duplicate remains of sufficient public interest to justify	3513
adjudicating the case under sections 323.65 to 323.78 of the	3514
Revised Code. In making its determination under this division,	3515
the board may consider any of the following:	3516

(a) The period of time in which the parcel has been tax	3517
delinquent;	3518

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

3519

(c) The interest in the parcel by, or the input of, any	3520
affected municipal corporation, county, township, or community	3521
development organization;	3522

(d) The existence of any land reutilization program	3523
authorized under Chapter 5722. of the Revised Code;	3524

(e) Any other factors or testimony that the board determines	3525
will more expeditiously cause the abandoned land to be restored to	3526
the tax duplicate.	3527

(4) If the county board of revision determines at a hearing	3528
held under division (A) of this section that the impositions	3529
against the parcel do not exceed the fair market value of that	3530
parcel as determined by the auditor's then-current valuation of	3531
that parcel, the board may, but is not required to, order that the	3532
complaint be dismissed and that the parcel be removed from the	3533
list compiled under division (A) of section 323.67 of the Revised	3534
Code, provided that, if the lienholder requests a hearing under	3535
division (A)(2) of this section and either does not appear at the	3536
hearing or does not supply the board with a good faith appraisal	3537
within the time and in the manner prescribed in this section, the	3538
complaint shall not be dismissed and the parcel shall not be	3539
removed from the list.	3540

(5) If the county board of revision determines at the hearing	3541
held under division (A) of this section that the impositions	3542
against the parcel exceed the fair market value of that parcel as	3543
determined by the auditor's then-current valuation of that parcel,	3544
or that the restoration of the abandoned land to the tax duplicate	3545
remains of sufficient public interest to justify adjudicating the	3546
case under sections 323.65 to 323.78 of the Revised Code, the	3547
board shall not dismiss the complaint nor order that the parcel	3548
be removed from the list compiled under division (A) of section	3549
323.67 of the Revised Code and may proceed to hear and adjudicate	3550
the case pursuant to section 323.72 of the Revised Code.	3551

(B) Any parcel of abandoned land for which the complaint is	3552
not dismissed and that is not removed from the abandoned land list	3553
compiled under division (A) of section 323.67 of the Revised Code	3554
in accordance with division (A)(2) or (4) of this section, or	3555
pursuant to a dismissal petition filed under division (B) of	3556
section 323.70 of the Revised Code shall be disposed of as	3557
prescribed in sections 323.65 to 323.78323.79 of the Revised	3558
Code.	3559

(C) Notwithstanding sections 323.65 to 323.78323.79 of the	3560
Revised Code to the contrary, for purposes of determining in any	3561
proceeding under those sections whether the total of the	3562
impositions against the abandoned land exceed the fair market	3563
value of the abandoned land, it is prima-facie evidence and a	3564
rebuttable presumption that may be rebutted to the county board of	3565
revision that the auditor's then-current valuation of that	3566
abandoned land is the fair market value of the land, regardless of	3567
whether an independent appraisal has been performed.	3568

Sec. 323.72. (A) Within thirty days after service of process	3569
has been perfected pursuant to(1) At any time after a complaint	3570
is filed under section 323.69 of the Revised Code, in the answer	3571
to a complaint filed under that section:	3572

(1) Theand before a decree of foreclosure is entered, the	3573
record owner or another person having a legal or equitable	3574
ownership interest in the abandoned land may plead only that the	3575
impositions shown by the notice to be due and outstanding have	3576
been paid in full or are invalid or inapplicable in whole or in	3577
part, and may raise issues pertaining to service of process and	3578
the parcel's status as abandoned land;.	3579

(2) AAt any time before confirmation of sale or transfer of	3580
abandoned land or before the expiration of the alternative	3581
redemption period, a lienholder or another person having a	3582
security interest of record in the abandoned land may plead that	3583
the impositions shown by the notice to be due and outstanding	3584
have been paid in full or, subject to division (C) of this	3585
section, that in order to preserve the lienholder's or other	3586
person's security interest of record in the land, the complaint	3587
should be dismissed and the abandoned land should be removed	3588
from the abandoned land list compiled under division (A) of	3589
section 323.67 of the Revised Code and not disposed of as	3590
provided in sections 323.65 to 323.78323.79 of the Revised	3591
Code.	3592

(B) If the record owner or another person having a legal or	3593
equitable ownership interest in a parcel of abandoned land timely	3594
files an answera pleading with the county board of revision under	3595
division (A)(1) of this section, or if a lienholder or another	3596
person having a security interest of record in the abandoned land	3597
timely files an answera pleading with the board under division	3598
(A)(2) of this section that asserts that the impositions have been	3599
paid in full, the board shall schedule a hearing for a date not	3600
sooner than thirty days, and not later than ninety days, after the	3601
board receives the answerpleading. Upon scheduling the hearing,	3602
the board shall notify the person that filed the answerpleading	3603
and all interested parties, other than parties in default, of the	3604
date, time, and place of the hearing, and shall conduct the	3605
hearing. The only questions to be considered at the hearing are	3606
the amount and validity of all or a portion of the impositions,	3607
whether those impositions have in fact been paid in full, and,	3608
under division (A)(1) of this section, whether valid issues	3609
pertaining to service of process and the parcel's status as	3610
abandoned land have been raised. If the record owner,	3611
lienholder, or other person shows by a preponderance of the	3612
evidence that all impositions against the parcel have been paid,	3613
the board shall dismiss the complaint and remove the parcel of	3614
abandoned land from the abandoned land list compiled under	3615
division (A) of section 323.67 of the Revised Code, and that	3616
land shall not be offered for sale or otherwise conveyed under	3617
sections 323.65 to 323.78323.79 of the Revised Code. If the	3618
record owner, lienholder, or other person fails to appear, or	3619
appears and fails to show by a preponderance of the evidence	3620
that all impositions against the parcel have been paid, the	3621
board shall proceed in the manner prescribed in section 323.73	3622
of the Revised Code. A hearing under this division may be	3623
consolidated with any final hearing on the matter under section	3624
323.70 of the Revised Code.	3625

If the board determines that the impositions have been paid,	3626
then the board, on its own motion, may dismiss the case without a	3627
hearing.	3628

(C) If a lienholder or another person having a security	3629
interest of record in the abandoned land, other than the owner,	3630
timely files an answera pleading under division (A)(2) of this	3631
section and requestsrequesting that the complaint be dismissed	3632
and the parcel of land be removed from the abandoned land list	3633
compiled under division (A) of section 323.67 of the Revised Code	3634
and not disposed of as provided in sections 323.65 to 323.78	3635
323.79 of the Revised Code in order to preserve the lienholder's	3636
or other person's security interest, the county board of revision	3637
may approve the request if the board finds that the sale or other	3638
conveyance of the parcel of land under those sections would	3639
unreasonably jeopardize the lienholder's or other person's ability	3640
to enforce the security interest or to otherwise preserve the	3641
lienholder's or other person's security interest. The board may	3642
approve the request, by board order, without conductingconduct a	3643
hearing, but shall not disapprove the request unless and until a	3644
hearing is held on the request and the board makesmake a ruling	3645
based on the available and submitted evidence of the parties. If	3646
the board approves the request without a hearing, the board shall	3647
file the decision with the clerk of court, and the clerk shall	3648
send a notice of the decision to the lienholder or other person	3649
by ordinary mail. In order for a lienholder or other person	3650
having a security interest to show for purposes of this division	3651
that the parcel of abandoned land should be removed from the list	3652
in order "to preserve the lienholder's or other person's security	3653
interest," the lienholder or other person must make a minimum	3654
showing by a preponderance of the evidence pursuant to section	3655
323.71 of the Revised Code that the impositions against the parcel	3656
of abandoned land do not exceed the fair market value of the	3657
abandoned land as determined by the auditor's then-current	3658
valuation of that parcel, which valuation is presumed, subject to	3659
rebuttal, to be the fair market value of the land.	3660

(D) If an answera pleading as described in division (B) or	3661
(C) of this section is filed and the county board of revision	3662
approves a request made under those divisions, regardless of	3663
whether a hearing is conducted under division (C) of this section,	3664
the board shall send notice of its approval to the prosecuting	3665
attorney or the certificate holder that filed the complaint for	3666
foreclosure, and shall dismiss the complaint and remove the	3667
abandoned land from the list compiled under division (A) of	3668
section 323.67 of the Revised Code. Thereafter, the land shall	3669
not be disposed of by sale or otherwise conveyed pursuant to	3670
sections 323.65 to 323.78 of the Revised Code unless the record	3671
owner, lienholder, or other person who filed the answer first	3672
consents to proceedings under those sections by filing written	3673
notice with the board. If a record owner, lienholder, or other	3674
person so consents, the proceedings may recommence as provided in	3675
sections 323.65 to 323.78 of the Revised Code with the reentry of	3676
the land on the list and the conducting of a new title search.	3677

If the county board of revision does not, under division	3678
(A)(2) or (4) of section 323.71 of the Revised Code, dismiss the	3679
complaint and remove the abandoned land from the list compiled	3680
under division (A) of section 323.67 of the Revised Code or does	3681
not approve a request as described in division (B) or (C) of this	3682
section after conducting a hearing, the board shall proceed with	3683
the final hearing prescribed in section 323.70 of the Revised	3684
Code and file its decision on the complaint for foreclosure with	3685
the clerk of court. The clerk shall send written notice of the	3686
decision to the parties by ordinary mail or by certified mail,	3687
return receipt requested. If the board renders a decision	3688
ordering the foreclosure and forfeiture of the parcel of	3689
abandoned land, the parcel shall be disposed of under section	3690
323.73 of the Revised Code.	3691

Sec. 323.73.  (A) Except as provided in division (G) of this	3692
section or section 323.78 of the Revised Code, a parcel of	3693
abandoned land that is to be disposed of under this section shall	3694
be disposed of at a public auction scheduled and conducted as	3695
described in this section. At least twenty-one days prior to the	3696
date of the public auction, the clerk of court or sheriff of the	3697
county shall advertise the public auction in a newspaper of	3698
general circulation in the county in which the land is located.	3699
The advertisement shall include the street address, if available,	3700
of the abandoned land to be sold at the public auction, the date,	3701
time, and place of the auction, the permanent parcel number of the	3702
land if a permanent parcel number system is in effect in the	3703
county as provided in section 319.28 of the Revised Code or, if a	3704
permanent parcel number system is not in effect, any other means	3705
of identifying the parcel, and a notice stating that the	3706
abandoned land is to be sold subject to the terms of sections	3707
323.65 to 323.78323.79 of the Revised Code.	3708

(B) The sheriff of the county or a designee of the sheriff	3709
shall conduct the public auction at which the abandoned land will	3710
be offered for sale. To qualify as a bidder, a person shall file	3711
with the sheriff on a form provided by the sheriff a written	3712
acknowledgment that the abandoned land being offered for sale is	3713
to be conveyed in fee simple to the successful bidder. At the	3714
auction, the sheriff of the county or a designee of the sheriff	3715
shall begin the bidding at an amount equal to the total of the	3716
impositions against the abandoned land, plus the costs apportioned	3717
to the land under section 323.75 of the Revised Code. The	3718
abandoned land shall be sold to the highest bidder. The county	3719
sheriff or designee may reject any and all bids not meeting the	3720
minimum bid requirements specified in this division.	3721

(C) Except as otherwise permitted under section 323.74 of the	3722
Revised Code, the successful bidder at a public auction conducted	3723
under this section shall pay the sheriff of the county or a	3724
designee of the sheriff a deposit of at least ten per cent of the	3725
purchase price in cash, or by bank draft or official bank check,	3726
at the time of the public auction, and shall pay the balance of	3727
the purchase price to the county treasurer within thirty days	3728
after the day on which the auction was held. Notwithstanding	3729
section 321.261 of the Revised Code, with respect to abandoned	3730
land foreclosedany proceedings initiated pursuant to sections	3731
323.65 to 323.78323.79 of the Revised Code, from the total	3732
proceeds arising from the sale, transfer, or redemption of that	3733
abandoned land, the greater of twenty per cent of such proceeds,	3734
or the amount necessary under division (B) of section 323.75 of	3735
the Revised Code to reimburse the delinquent tax and assessment	3736
collection fund for the costs paid from the fund with respect to	3737
the abandoned land sold at the public auction, shall be deposited	3738
to the credit of thatthe delinquent tax and assessment collection	3739
fund to reimburse the fund for costs paid from the fund for the	3740
transfer, redemption, or sale of abandoned land at public auction.	3741
Not more than one-half of the twenty per cent may be used by the	3742
treasurer for community development, nuisance abatement,	3743
foreclosure prevention, demolition, and related services or	3744
distributed by the treasurer to a land reutilization corporation.	3745
The balance of the proceeds, if any, shall be distributed to the	3746
appropriate political subdivisions and other taxing units in	3747
proportion to their respective claims for taxes, assessments,	3748
interest, and penalties on the land. Upon the sale of foreclosed	3749
lands, the clerk of court shall hold any surplus proceeds in	3750
excess of the impositions until the clerk receives an order of	3751
priority and amount of distribution of the surplus that are	3752
adjudicated by a court of competent jurisdiction or receives a	3753
certified copy of an agreement between the parties entitled to a	3754
share of the surplus providing for the priority and distribution	3755
of the surplus. Any party to the action claiming a right to	3756
distribution of surplus shall have a separate cause of action in	3757
the county or municipal court of the jurisdiction in which the	3758
land reposes, provided the board confirms the transfer or	3759
regularity of the sale. Any dispute over the distribution of the	3760
surplus shall not affect or revive the equity of redemption after	3761
the board confirms the transfer or sale.	3762

(D) Upon the sale or transfer of abandoned land pursuant to	3763
this section, the owner's fee simple interest in the land shall	3764
be conveyed to the purchaser. A conveyance under this division is	3765
free and clear of any liens and encumbrances of the parties named	3766
in the complaint for foreclosure attaching before the sale or	3767
transfer, and free and clear of any liens for taxes, except for	3768
federal tax liens and covenants and easements of record attaching	3769
before the sale.	3770

(E) The county board of revision shall reject the sale of	3771
abandoned land to any person if it is shown by a preponderance of	3772
the evidence that the person is delinquent in the payment of taxes	3773
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739.,	3774
5741., or 5743. of the Revised Code or any real property taxing	3775
provision of the Revised Code. The board also shall reject the	3776
sale of abandoned land to any person if it is shown by a	3777
preponderance of the evidence that the person is delinquent in the	3778
payment of property taxes on any parcel in the county, or to a	3779
member of any of the following classes of parties connected to	3780
that person:	3781

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

3782

(2) Any other person with a power of attorney appointed by	3783
that person;	3784

(3) A sole proprietorship owned by that person or a member of	3785
that person's immediate family;	3786

(4) A partnership, trust, business trust, corporation,	3787
association, or other entity in which that person or a member of	3788
that person's immediate family owns or controls directly or	3789
indirectly any beneficial or legal interest.	3790

(F) If the purchase of abandoned land sold pursuant to this	3791
section or section 323.74 of the Revised Code is for less than the	3792
sum of the impositions against the abandoned land and the costs	3793
apportioned to the land under division (A) of section 323.75 of	3794
the Revised Code, then, upon the sale or transfer, all liens for	3795
taxes due at the time the deed of the property is conveyed to the	3796
purchaser following the sale or transfer, and liens subordinate	3797
to liens for taxes, shall be deemed satisfied and discharged.	3798

(G) If the county board of revision finds that the total of	3799
the impositions against the abandoned land are greater than the	3800
fair market value of the abandoned land as determined by the	3801
auditor's then-current valuation of that land, the board, at any	3802
final hearing under section 323.70 of the Revised Code, may order	3803
the property foreclosed and, without an appraisal or public	3804
auction, order the sheriff to execute a deed to the certificate	3805
holder or county land reutilization corporation that filed a	3806
complaint under section 323.69 of the Revised Code, or to a	3807
community development organization, school district, municipal	3808
corporation, county, or township, whichever is applicable, as	3809
provided in section 323.74 of the Revised Code, except that no	3810
deed shall be transferred to a county land reutilization	3811
corporation after two years following the filing of its articles	3812
of incorporation by the secretary of state. Upon a transfer under	3813
this division, all liens for taxes due at the time the deed of	3814
the property is transferred to the certificate holder, community	3815
development organization, school district, municipal	3816
corporation, county, or township following the conveyance, and	3817
liens subordinate to liens for taxes, shall be deemed satisfied	3818
and discharged.	3819

Sec. 323.74.  (A) If a public auction is held for abandoned	3820
land pursuant to section 323.73 of the Revised Code, but the land	3821
is not sold at the public auction, the county board of revision	3822
may order the disposition of the abandoned land in accordance with	3823
division (B) or (C) of this section.	3824

(B) The abandoned land offered for sale at a public auction	3825
as described in section 323.73 of the Revised Code, but not sold	3826
at the auction, may be offered, at the discretion of the county	3827
board of revision, at a subsequent public auction occurring within	3828
sixty days after the public auction at which it first was offered	3829
for sale in any usual and customary manner by the sheriff as	3830
otherwise provided by law. The subsequent public auction shallmay	3831
be held in the same manner as the public auction was held under	3832
section 323.73 of the Revised Code, but the minimum bid at an	3833
auction held under this division shall be the lesser of fifty per	3834
cent of fair market value of the abandoned land as currently shown	3835
by the county auditor's latest valuation, or the sum of the	3836
impositions against the abandoned land plus the costs apportioned	3837
to the land under section 323.75 of the Revised Code. Notice of	3838
any subsequent sale pursuant to this section may be given in the	3839
original notice of sale listing the time, date, and place of the	3840
subsequent sale.	3841

(C) Upon certification from the sheriff that abandoned land	3842
was offered for sale at a public auction as described in section	3843
323.73 of the Revised Code but was not purchased, a community	3844
development organization or any school district, municipal	3845
corporation, county, or township in which the land is located may	3846
file a petition with the county board of revision for transfer of	3847
therequest that title to the land be transferred to the community	3848
development organization, school district, municipal corporation,	3849
county, or township at the time described in this division. The	3850
board must receive the petitionrequest shall be delivered to the	3851
board of revision at any time from the date the complaint for	3852
foreclosure is filed under section 323.69 of the Revised Code, but	3853
not later than sixty days after the date on which the land was	3854
first offered for sale. A county land reutilization corporation	3855
may not submit such a request, and the board of revision shall not	3856
accept such a request submitted, after two years following the	3857
filing of the corporation's articles of incorporation by the	3858
secretary of state. The petitionrequest shall include a	3859
representation that the petitioner will commenceorganization,	3860
district, or political subdivision, not later than thirty days	3861
after receiving legal title to the abandoned land, will begin	3862
basic exterior improvements that will protect the land from	3863
further unreasonable deterioration. The improvements shall	3864
include, but are not limited to, the removal of trash and refuse	3865
from the exterior of the premises and the securing of open,	3866
vacant, or vandalized areas on the exterior of the premises. The	3867
representation shall be deemed to have been given if the notice is	3868
supplied by an electing subdivision as defined in section 5722.01	3869
of the Revised Code.	3870

(D) The county board of revision, by resolution, may certify	3871
to the sheriff that it has entered anupon any adjudication of	3872
foreclosure and forfeiture against the abandoned land and, may	3873
order the sheriff to dispose of the abandoned land as prescribed	3874
in this divisionsections 323.65 to 323.79 of the Revised Code,	3875
except that no interest in such abandoned lands shall be	3876
transferred to a county land reutilization corporation after two	3877
years following the filing of its articles of incorporation by the	3878
secretary of state. The order by the board shall include	3879
instructions to the sheriff to transfer the land to the specified	3880
community development organization, school district, municipal	3881
corporation, county, or township after payment of the costs of	3882
disposing of the abandoned land pursuant to section 323.75 of the	3883
Revised Code or, if any negotiated price has been agreed to	3884
between the county treasurer and the community development	3885
organization, school district, municipal corporation, county, or	3886
township, after payment of that negotiated price as certified by	3887
the board to the sheriff.	3888

(E) Upon receipt of a certification and payment under this	3889
section, the sheriff shall convey by sheriff's deed the owner's	3890
fee simple interest in, and to, the abandoned land. If the	3891
abandoned land is transferred pursuant to division (D) of this	3892
section and the county treasurer reasonably determines that the	3893
transfer will result in the property being occupied, the county	3894
treasurer may waive, but is not required to waive, some or all of	3895
the impositions against the abandoned land or costs apportioned to	3896
the land under section 323.75 of the Revised Code if the county	3897
treasurer determines, in the treasurer's reasonable discretion,	3898
that the transfer of the abandoned property will result in the	3899
property being occupied.	3900

(F) Upon a transfer under this section, all liens for taxes	3901
due at the time the deed of the property is conveyed to a	3902
purchaser or transferred to a community development organization,	3903
school district, municipal corporation, county, or township, and	3904
liens subordinate to liens for taxes, shall be deemed satisfied	3905
and discharged.	3906

(G) Any parcel that has been advertised and offered for sale	3907
pursuant to foreclosure proceedings and has not sold for want of	3908
bidders or been otherwise transferred under sections 323.65 to	3909
323.79 of the Revised Code shall be forfeited or otherwise	3910
disposed of in the same manner as lands under section 323.25 or	3911
5721.18 or Chapter 5723. of the Revised Code.	3912

Sec. 323.75.  (A) The county treasurer or county prosecuting	3913
attorney shall apportion the costs of the proceedings with	3914
respect to abandoned lands offered for sale at a public auction	3915
held pursuant to section 323.73 or 323.74 of the Revised Code	3916
among those lands eitheraccording to actual identified costs,	3917
equally, or in proportion to the fair market values of the lands.	3918
The costs of the proceedings include the costs of conducting the	3919
title search, notifying record owners or other persons required	3920
to be notified of the pending sale, advertising the sale, and any	3921
other costs incurred by the county board of revision, county	3922
treasurer, county auditor, clerk of court, prosecuting attorney,	3923
or county sheriff in performing their duties under sections	3924
323.65 to 323.78323.79 of the Revised Code.	3925

(B) All costs assessed in connection with proceedings under	3926
sections 323.65 to 323.78323.79 of the Revised Code may be paid	3927
asafter they are incurred, as follows:	3928

(1) If the abandoned land in question is purchased at public	3929
auction, from the purchaser of the abandoned land;	3930

(2) In the case of abandoned land transferred to a community	3931
development organization, school district, municipal corporation,	3932
county, or township pursuant to division (D) ofunder section	3933
323.74 of the Revised Code, from either of the following:	3934

(a) FromAt the discretion of the county treasurer, in whole	3935
or in part from the delinquent tax and assessment collection fund	3936
created under section 321.261 of the Revised Code, in which case	3937
the amount shall be a prior charge to the fund before its equal	3938
allocation between the county treasurer and prosecuting attorney;	3939

(b) In the reasonable discretion of the county treasurer,	3940
fromFrom the community development organization, school district,	3941
municipal corporation, county, or township, whichever is	3942
applicable, by mutual agreement between the organization,	3943
municipal corporation, county, or township and the treasurer.	3944

(3) If the abandoned land in question is transferred to a	3945
certificate holder, from the certificate holder.	3946

(C) If a parcel of abandoned land is sold or otherwise	3947
transferred pursuant to sections 323.65 to 323.78323.79 of the	3948
Revised Code, the officer who conducted the sale or made the	3949
transfer, the prosecuting attorney, or the county treasurer may	3950
collect a recording fee from the purchaser or transferee of the	3951
parcel at the time of the sale or transfer and shall prepare the	3952
deed conveying title to the parcel or execute the deed prepared by	3953
the board for that purpose. That officer or the prosecuting	3954
attorney or treasurer is authorized to record on behalf of that	3955
purchaser or transferee the deed conveying title to the parcel,	3956
notwithstanding that the deed may not actually have been	3957
delivered to the purchaser or transferee prior to the recording	3958
of the deed. Receiving title to a parcel under sections 323.65 to	3959
323.79 of the Revised Code constitutes the transferee's consent	3960
to an officer, prosecuting attorney, or county treasurer to file	3961
the deed to the parcel for recording. Nothing in this division	3962
shall be construed to require an officer, prosecuting attorney,	3963
or treasurer to file a deed or to relieve a transferee's	3964
obligation to file a deed. Upon confirmation of that sale or	3965
transfer, the deed shall be deemed delivered to the purchaser or	3966
transferee of the parcel.	3967

Sec. 323.76.  Upon the sale of abandoned land at public	3968
auction pursuant to section 323.73 or 323.74 of the Revised Code,	3969
or upon the county board of revision's order to the sheriff to	3970
transfer abandoned land to a community development organization,	3971
school district, municipal corporation, county, or township	3972
pursuant to division (D) ofunder section 323.74 of the Revised	3973
Code, any common law or statutory right of redemption shall	3974
forever terminate upon the occurrence of whichever of the	3975
following is applicable:	3976

(A) In the case of a sale of the land at public auction, upon	3977
the order of confirmation of the sale by resolution of the county	3978
board of revision and the filing of a copy of the resolutionsuch	3979
order with the clerk of court, who shall enter it upon the	3980
journal of the court or a separate journal;	3981

(B) In the case of a transfer of the land to a community	3982
development organization, school district, municipal corporation,	3983
county, or township pursuant to division (D) ofunder section	3984
323.74 of the Revised Code, upon the filing with the clerk of	3985
court of a copy of the resolution ofan order to transfer the	3986
parcel based on the adjudication of foreclosure by the county	3987
board of revision certifying the entry of an adjudication of	3988
foreclosure and forfeiture of the land and of the order to	3989
ordering the sheriff to transfer the land in fee simple to the	3990
community development organization, school district, municipal	3991
corporation, county, or township pursuant to such adjudication,	3992
which the clerk shall enter upon the journal of the court or a	3993
separate journal;	3994

(C)(1) In the case of a transfer of the land to a certificate	3995
holder or county land reutilization corporation pursuant to	3996
division (G) of section 323.73 of the Revised Code, upon the	3997
filing with the clerk of court of a copy of the county board of	3998
revision's order to the sheriff to execute a deed to the	3999
certificate holder or corporation based on the adjudication of	4000
foreclosure, which the clerk shall enter upon the journal of the	4001
court or a separate journal;	4002

(2) In the case of an adjudication of foreclosure in which a	4003
court or board of revision has included in its adjudication decree	4004
that the alternative redemption period authorized in section	4005
323.78 of the Revised Code applies, then upon the expiration of	4006
such alternative redemption period.	4007

Sec. 323.77.  (A) As used in this section, "electing	4008
subdivision" has the same meaning as in section 5722.01 of the	4009
Revised Code.	4010

(B) At any time from the date the complaint for foreclosure	4011
is filed under section 323.69 of the Revised Code, but not later	4012
than sixty days after the date on which the land was first offered	4013
for sale, an electing subdivision or a county land reutilization	4014
corporation may give the county treasurer, prosecuting attorney,	4015
or board of revision notice in writing that it seeks to acquire	4016
any parcel of abandoned land, identified by parcel number, from	4017
the abandoned land list compiled by the county treasurer pursuant	4018
to division (A) of section 323.67 of the Revised Code. If any	4019
such parcel of abandoned land identified under this section is	4020
offered for sale pursuant to section 323.73 of the Revised Code,	4021
but is not sold for want of a minimum bid, the electing	4022
subdivision or a county land reutilization corporation that	4023
identified that parcel of abandoned land shall be deemed to have	4024
appeared at the sale and submitted the winning bid at the	4025
auction, and the parcel of abandoned land shall be sold to the	4026
electing subdivision or corporation for no consideration other	4027
than the costs prescribed in section 323.75 of the Revised Code	4028
or those costs to which the electing subdivision or corporation	4029
and the county treasurer mutually agree. No interest in such	4030
abandoned lands shall be transferred to a county land	4031
reutilization corporation under this section after two years	4032
following the filing of its articles of incorporation by the	4033
secretary of state. The conveyance shall be confirmed, and any	4034
common law or statutory right of redemption forever terminated,	4035
upon the filing with the clerk of court of a copy of the	4036
resolution ofthe order of confirmation based on the adjudication	4037
of foreclosure by the county board of revision certifying the	4038
entry of an adjudication of foreclosure and forfeiture of the	4039
land and the order to the sheriff to convey the land in fee	4040
simple to the electing subdivision, which the clerk shall enter	4041
upon the journal of the court or a separate journal.	4042

If a county land reutilization corporation and an electing	4043
subdivision both request to acquire the parcel, the electing	4044
subdivision shall have priority to acquire the parcel.	4045
Notwithstanding its prior notice to the county treasurer under	4046
this section that it seeks to acquire the parcel of abandoned	4047
land, if a county land reutilization corporation has also	4048
requested to acquire the parcel, the electing subdivision may	4049
withdraw the notice before confirmation of the conveyance, in	4050
which case the parcel shall be conveyed to the county land	4051
reutilization corporation.	4052

Sec. 323.78.  Notwithstanding anything in Chapters 323.,	4053
5721., and 5723. of the Revised Code, if the county treasurer of a	4054
county having a population of more than one million two hundred	4055
thousand as of the most recent decennial census, in any petition	4056
for foreclosure of abandoned lands, elects to invoke the	4057
alternative redemption period, then upon any adjudication of	4058
foreclosure by any court or the board of revision in any	4059
proceeding under section 323.25, sections 323.65 to 323.79, or	4060
section 5721.18 of the Revised Code, the following apply:	4061

(A) Unless otherwise ordered by a motion of the court or	4062
board of revision, the petition shall assert, and any notice of	4063
final hearing shall include, that upon foreclosure of the parcel,	4064
the equity of redemption in any parcel by its owner shall be	4065
forever terminated after the expiration of the alternative	4066
redemption period, that the parcel thereafter may be sold at	4067
sheriff's sale either by itself or together with other parcels as	4068
permitted by law; or that the parcel may, by order of the court or	4069
board of revision, be transferred directly to a municipal	4070
corporation, township, county, school district, or county land	4071
reutilization corporation without appraisal and without a sale,	4072
free and clear of all impositions and any other liens on the	4073
property, which shall be deemed forever satisfied and discharged.	4074

(B) After the expiration of the alternative redemption period	4075
following an adjudication of foreclosure, by order of the court or	4076
board of revision, any equity of redemption is forever	4077
extinguished, and the parcel may be transferred individually or	4078
in lots with other tax-foreclosed properties to a municipal	4079
corporation, township, county, school district, or county land	4080
reutilization corporation without appraisal and without a sale,	4081
upon which all impositions and any other liens subordinate to	4082
liens for impositions due at the time the deed to the property is	4083
conveyed to a purchaser or transferred to a community development	4084
organization, county land reutilization corporation, municipal	4085
corporation, county, township, or school district, shall be deemed	4086
satisfied and discharged. Other than the order of the court or	4087
board of revision so ordering the transfer of the parcel, no	4088
further act of confirmation or other order shall be required for	4089
such a transfer, or for the extinguishment of any right of	4090
redemption. No such parcel shall be transferred to a county land	4091
reutilization corporation after two years following the filing of	4092
its articles of incorporation by the secretary of state.	4093

(C) Upon the expiration of the alternative redemption period	4094
in cases to which the alternative redemption period has been	4095
ordered, if no community development organization, county land	4096
reutilization corporation, municipal corporation, county,	4097
township, or school district has requested title to the parcel,	4098
the court or board of revision may order the property sold as	4099
otherwise provided in Chapters 323. and 5721. of the Revised	4100
Code, and, failing any bid at any such sale, the parcel shall be	4101
forfeited to the state and otherwise disposed of pursuant to	4102
Chapter 5723. of the Revised Code.	4103

Sec. 323.78.        Sec. 323.79.  Any party to any proceeding instituted	4104
pursuant to sections 323.65 to 323.78323.79 of the Revised Code	4105
who is aggrieved in any of the proceedings of the county board of	4106
revision under those sections may file an appeal in the court of	4107
common pleas pursuant to Chapters 2505. and 2506. of the Revised	4108
Code upon a final order of foreclosure and forfeiture by the	4109
board. A final order of foreclosure and forfeiture occurs upon	4110
confirmation of any sale or upon confirmation of any conveyance or	4111
transfer to a certificate holder, community development	4112
organization, county land reutilization corporation organized	4113
under Chapter 1724. of the Revised Code, municipal corporation,	4114
county, or township pursuant to sections 323.65 to 323.78323.79	4115
of the Revised Code. An appeal as provided in this section shall	4116
proceed as an appeal de novo and may include issues raised or	4117
adjudicated in the proceedings before the county board of	4118
revision, as well as other issues that are raised for the first	4119
time on appeal and that are pertinent to the abandoned land that	4120
is the subject of those proceedings.	4121

An appeal shall be filed not later than fourteen days after	4122
the date on which the order of confirmation of the sale or of the	4123
conveyance or transfer to a certificate holder, community	4124
development organization, county land reutilization corporation,	4125
municipal corporation, county, or township is filed with and	4126
journalized by the clerk of court. The court does not have	4127
jurisdiction to hear any appeal filed after the expiration of that	4128
fourteen-day period. If the fourteenth day after the date on which	4129
the confirmation is filed with the clerk of court falls upon a	4130
weekend or official holiday during which the court is closed, then	4131
the filing shall be made on the next day the court is open for	4132
business.	4133

Sec. 715.26.  Any municipal corporation may:

4134

(A) Regulate the erection of buildings or other structures	4135
and the sanitary condition thereof, the repair of, alteration in,	4136
and addition to buildings or other structures;	4137

(B) Provide for the inspection of buildings or other	4138
structures and for the removal and repair of insecure, unsafe, or	4139
structurally defective buildings or other structures under this	4140
section or section 715.261 of the Revised Code. At least thirty	4141
days prior to the removal or repair of any insecure, unsafe, or	4142
structurally defective building, the municipal corporation, or its	4143
agent pursuant to an agreement entered into under division (E) of	4144
section 715.261 of the Revised Code, shall give notice by	4145
certified mail of its intention with respect to such removal or	4146
repair to the holders of legal or equitable liens of record upon	4147
the real property on which such building is located and to owners	4148
of record of such property. The owners of record of such property	4149
or the holders of liens of record upon such property may enter	4150
into an agreement with the municipal corporation, or a county land	4151
reutilization corporation organized under Chapter 1724. of the	4152
Revised Code that is serving as the municipal corporation's agent,	4153
to perform the removal or repair of the insecure, unsafe, or	4154
structurally defective building. If an emergency exists, as	4155
determined by the municipal corporation, notice may be given other	4156
than by certified mail and less than thirty days prior to such	4157
removal or repair. If for any reason notice is not given, the lien	4158
provided for in section 715.261 of the Revised Code as a result of	4159
such removal or repair is valid but shall be subordinate to any	4160
liens of prior record. If notice is provided in accordance with	4161
this section, a lien under section 715.261 of the Revised Code	4162
for such removal or repair is effective on the date the municipal	4163
corporation or county land reutilization corporation incurred	4164
expenses in such removal or repair.	4165

(C) Require, regulate, and provide for the numbering and	4166
renumbering of buildings by the owners or occupants thereof or at	4167
the expense of such municipal corporation;	4168

(D) Provide for the construction, erection, operation of, and	4169
placing of elevators, stairways, and fire escapes in and upon	4170
buildings;	4171

(E) Contract for the services of an electrical safety	4172
inspector, as defined in section 3783.01 of the Revised Code, to	4173
conduct inspections of electrical installations within the	4174
municipal corporation;	4175

(F) Whenever a policy or policies of insurance are in force	4176
providing coverage against the peril of fire on a building or	4177
structure and the loss agreed to between the named insured or	4178
insureds and the company or companies is more than five thousand	4179
dollars and equals or exceeds sixty per cent of the aggregate	4180
limits of liability on all fire policies covering the building or	4181
structure on the property, accept security payments and follow the	4182
procedures of divisions (C) and (D) of section 3929.86 of the	4183
Revised Code.	4184

Sec. 715.261.  (A) As used in this section, "total cost"	4185
means any costs incurred due to the use of employees, materials,	4186
or equipment of the municipal corporation or its agent pursuant to	4187
division (E) of this section, any costs arising out of contracts	4188
for labor, materials, or equipment, and costs of service of notice	4189
or publication required under this section.	4190

(B) A municipal corporation or its agent pursuant to division	4191
(E) of this section may collect the total cost of removing,	4192
repairing, or securing insecure, unsafe, structurally defective,	4193
abandoned, deserted, or open and vacant buildings or other	4194
structures, of making emergency corrections of hazardous	4195
conditions, or of abating any nuisance by any of the following	4196
methods:	4197

(1) The clerk of the legislative authority of the municipal	4198
corporation or its agent pursuant to division (E) of this section	4199
may certify the total costs, together with a proper description of	4200
the lands, to the county auditor who shall place the costs upon	4201
the tax list and duplicate. The costs are a lien upon such lands	4202
from and after the date of entrythe costs were incurred. The	4203
costs shall be collected as other taxes and returned to the	4204
municipal corporation or its agent pursuant to division (E) of	4205
this section, as directed by the clerk of the legislative	4206
authority in the certification of the total costs or in an	4207
affidavit from the agent delivered to the county auditor or	4208
county treasurer. The placement of the costs on the tax list and	4209
duplicate relates back to, and is effective in priority, as of the	4210
date the costs were incurred, provided that the municipal	4211
corporation or its agent pursuant to division (E) of this section	4212
certifies the total costs within one year from the date the costs	4213
were incurred.	4214

(2) The municipal corporation or its agent pursuant to	4215
division (E) of this section may commence a civil action to	4216
recover the total costs from the owner.	4217

(C) This section applies to any action taken by a municipal	4218
corporation, or its agent pursuant to division (E) of this	4219
section, pursuant to section 715.26 of the Revised Code or	4220
pursuant to Section 3 of Article XVIII, Ohio Constitution.	4221

(D) A municipal corporation or its agent pursuant to division	4222
(E) of this section shall not certify to the county auditor for	4223
placement upon the tax list and duplicate the cost of any action	4224
that it takes under division (B) of this section if the action is	4225
taken on land that has been forfeited to this state for delinquent	4226
taxes, unless the owner of record redeems the land.	4227

(E) A municipal corporation may enter into an agreement with	4228
a county land reutilization corporation organized under Chapter	4229
1724. of the Revised Code wherein the county land reutilization	4230
corporation agrees to act as the agent of the municipal	4231
corporation in connection with removing, repairing, or securing	4232
insecure, unsafe, structurally defective, abandoned, deserted, or	4233
open and vacant buildings or other structures, making emergency	4234
corrections of hazardous conditions, or abating any nuisance,	4235
including high weeds, overgrown brush, and trash and debris from	4236
vacant lots. The total costs of such actions may be collected by	4237
the corporation pursuant to division (B) of this section, and	4238
shall be paid to the corporation if it paid or incurred such	4239
costs and has not been reimbursed.	4240

(F) In the case of the lien of a county land reutilization	4241
corporation that is the agent of a municipal corporation, a	4242
notation shall be placed on the tax list and duplicate showing	4243
the amount of the lien ascribed specifically to the agent's total	4244
costs. The agent has standing to pursue a separate cause of action	4245
for money damages to satisfy the lien or pursue a foreclosure	4246
action in a court of competent jurisdiction or with the board of	4247
revision to enforce the lien without regard to occupancy. For	4248
purposes of a foreclosure proceeding by the county treasurer for	4249
delinquent taxes, this division does not affect the lien	4250
priority as between a county land reutilization corporation and	4251
the county treasurer, but the corporation's lien is superior to	4252
the lien of any other lienholder of the property. As to a direct	4253
action by a county land reutilization corporation, the lien for	4254
the taxes, assessment, charges, costs, penalties, and interest	4255
on the tax list and duplicate is in all cases superior to the	4256
lien of a county land reutilization corporation, whose lien for	4257
total costs shall be next in priority as against all other	4258
interests, except as provided in division (G) of this section.	4259

(G) A county land reutilization corporation acting as an	4260
agent of a municipal corporation under an agreement under this	4261
section may, with the county treasurer's consent, petition the	4262
court or board of revision with jurisdiction over an action	4263
undertaken under division (F) of this section pleading that the	4264
lien of the corporation, as agent, for the total costs shall be	4265
superior to the lien for the taxes, assessments, charges, costs,	4266
penalties, and interest. If the court or board of revision	4267
determines that the lien is for total costs paid or incurred by	4268
the corporation as such an agent, and that subordinating the lien	4269
for such taxes and other impositions to the lien of the	4270
corporation promotes the expeditious abatement of public	4271
nuisances, the court or board may order the lien for the taxes and	4272
other impositions to be subordinate to the corporation's lien. The	4273
court or board may not subordinate the lien for taxes and other	4274
such impositions to any other liens.	4275

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

4276

(1) "Community improvement corporation" means an economic	4277
development corporation or a county land reutilization	4278
corporation.	4279

(2) "Economic development corporation" means a corporation	4280
organized for the purposes described in division (B)(1) of this	4281
section.	4282

(3) "County land reutilization corporation" means a	4283
corporation organized under section 1724.04 of the Revised Code	4284
for the purposes described in division (B)(2) of this section.	4285

(B) A corporation not for profit may be organized in the	4286
manner provided in section 1702.04 of the Revised Code, and as	4287
provided in sections 1724.01 to 1724.09, inclusive, of the Revised	4288
Code, for the sole purpose of advancingpurposes of:	4289

(1) Advancing, encouraging, and promoting the industrial,	4290
economic, commercial, and civic development of a community or	4291
area; or	4292

(2)(a) Facilitating the reclamation, rehabilitation, and	4293
reutilization of vacant, abandoned, tax-foreclosed, or other real	4294
property within the county for whose benefit the corporation is	4295
being organized, but not limited to the purposes described in	4296
division (B)(2) of this section;	4297

(b) Efficiently holding and managing vacant, abandoned, or	4298
tax-foreclosed real property pending its reclamation,	4299
rehabilitation, and reutilization;	4300

(c) Assisting governmental entities and other nonprofit or	4301
for-profit persons to assemble, clear, and clear the title of	4302
property described in this division in a coordinated manner; or	4303

(d) Promoting economic and housing development in the county	4304
or region.	4305

Sec. 1724.02.  In furtherance of the purposes set forth in	4306
section 1724.01 of the Revised Code, thea community improvement	4307
corporation shall have the following powers:	4308

(A)(1) To borrow money for any of the purposes of the	4309
community improvement corporation; to issue thereforby means of	4310
loans, lines of credit, or any other financial instruments or	4311
securities, including the issuance of its bonds, debentures,	4312
notes, or other evidences of indebtedness, whether secured or	4313
unsecured, and to secure the same by mortgage, pledge, deed of	4314
trust, or other lien on its property, franchises, rights, and	4315
privileges of every kind and nature or any part thereof or	4316
interest therein; and	4317

(2) If the community improvement corporation is a county land	4318
reutilization corporation, the corporation may request, by	4319
resolution:	4320

(a) That the board of county commissioners of the county	4321
served by the corporation pledge a specifically identified source	4322
or sources of revenue pursuant to division (C) of section 307.78	4323
of the Revised Code as security for such borrowing by the	4324
corporation; and	4325

(b)(i) If the land subject to reutilization is located within	4326
an unincorporated area of the county, that the board of county	4327
commissioners issue notes under section 307.082 of the Revised	4328
Code for the purpose of constructing public infrastructure	4329
improvements and take other actions as the board determines are in	4330
the interest of the county and are authorized under sections	4331
5709.78 to 5709.81 of the Revised Code or bonds or notes under	4332
section 5709.81 of the Revised Code for the refunding purposes set	4333
forth in that section; or	4334

(ii) If the land subject to reutilization is located within	4335
the corporate boundaries of a municipal corporation, that the	4336
municipal corporation issue bonds for the purpose of constructing	4337
public infrastructure improvements and take such other actions as	4338
the municipal corporation determines are in its interest and are	4339
authorized under sections 5709.40 to 5709.43 of the Revised Code.	4340

(B) To make loans to any person, firm, partnership,	4341
corporation, joint stock company, association, or trust, and to	4342
establish and regulate the terms and conditions with respect to	4343
any such loans; provided thethat an economic development	4344
corporation shall not approve any application for a loan unless	4345
and until the person applying for said loan shows that the person	4346
has applied for the loan through ordinary banking or commercial	4347
channels and that the loan has been refused by at least one bank	4348
or other financial institution;. Nothing in this division shall	4349
preclude a county land reutilization corporation from making	4350
revolving loans to community development corporations or groups	4351
for the purposes contained in the corporation's plan under section	4352
1724.10 of the Revised Code.	4353

(C) To purchase, receive, hold, manage, lease,	4354
lease-purchase, or otherwise acquire and to sell, convey,	4355
transfer, lease, sublease, or otherwise dispose of real and	4356
personal property, together with such rights and privileges as may	4357
be incidental and appurtenant thereto and the use thereof,	4358
including but not restricted to, any real or personal property	4359
acquired by the community improvement corporation from time to	4360
time in the satisfaction of debts or enforcement of obligations;,	4361
and to enter into contracts with third parties, including the	4362
federal government, the state, any political subdivision, or any	4363
other entity. A county land reutilization corporation shall not	4364
acquire an interest in real property if such acquisition causes	4365
the percentage of unoccupied real property held by the corporation	4366
to become less than seventy-five per cent of all real property	4367
held by the corporation for reutilization, reclamation, or	4368
rehabilitation. For the purposes of this division, "unoccupied"	4369
has the same meaning as in section 323.65 of the Revised Code. No	4370
interest in real property shall be acquired by a county land	4371
reutilization corporation after two years following the filing of	4372
its articles of incorporation by the secretary of state.	4373

(D) To acquire the good will, business, rights, real and	4374
personal property, and other assets, or any part thereof, or	4375
interest therein, of any persons, firms, partnerships,	4376
corporations, joint stock companies, associations, or trusts, and	4377
to assume, undertake, or pay the obligations, debts, and	4378
liabilities of any such person, firm, partnership, corporation,	4379
joint stock company, association, or trust; to acquire, reclaim,	4380
manage, or contract for the management of improved or unimproved	4381
and underutilized real estate for the purpose of constructing	4382
industrial plants or, other business establishments, or housing	4383
thereon, or causing the same to occur, for the purpose of	4384
assembling and enhancing utilization of the real estate, or for	4385
the purpose of disposing of such real estate to others in whole	4386
or in part for the construction of industrial plants or, other	4387
business establishments, or housing; and to acquire, reclaim,	4388
manage, contract for the management of, construct or reconstruct,	4389
alter, repair, maintain, operate, sell, convey, transfer, lease,	4390
sublease, or otherwise dispose of industrial plants or, business	4391
establishments;, or housing. No interest in real property shall be	4392
acquired by a county land reutilization corporation after two	4393
years following the filing of its articles of incorporation by the	4394
secretary of state.	4395

(E) To acquire, subscribe for, own, hold, sell, assign,	4396
transfer, mortgage, pledge, or otherwise dispose of the stock,	4397
shares, bonds, debentures, notes, or other securities and	4398
evidences of interest in, or indebtedness of, any person, firm,	4399
corporation, joint stock company, association, or trust, and while	4400
the owner or holder thereof, to exercise all the rights, powers,	4401
and privileges of ownership, including the right to vote therein;,	4402
provided that no tax revenue, if any, received by a community	4403
improvement corporation shall be used for such acquisition or	4404
subscription.	4405

(F) To mortgage, pledge, or otherwise encumber any property	4406
acquired pursuant to the powers contained in divisions (C), (D),	4407
or (E) of this section;.	4408

(G) Nothing in this section shall limit the right of a	4409
community improvement corporation to become a member of or a	4410
stockholder in an improvementa corporation formed under Chapter	4411
1726. of the Revised Code;.	4412

(H) To serve as an agent for grant applications and for the	4413
administration of grants;, or to make applications as principal	4414
for grants for county land reutilization corporations.	4415

(I) To exercise the powers enumerated under Chapter 5722. of	4416
the Revised Code on behalf of a county that organizes or contracts	4417
with a county land reutilization corporation.	4418

(J) To engage in code enforcement and nuisance abatement,	4419
including, but not limited to, cutting grass and weeds, boarding	4420
up vacant or abandoned structures, and demolishing condemned	4421
structures on properties that are subject to a delinquent tax or	4422
assessment lien, or property for which a municipal corporation or	4423
township has contracted with a county land reutilization	4424
corporation to provide code enforcement or nuisance abatement	4425
assistance.	4426

(K) To charge fees or exchange in-kind goods or services for	4427
services rendered to political subdivisions and other persons or	4428
entities for whom services are rendered.	4429

(L) To employ and provide compensation for an executive	4430
director who shall manage the operations of a county land	4431
reutilization corporation and employ others for the benefit of	4432
the corporation as approved and funded by the board of directors.	4433
No employee of the corporation is or shall be deemed to be an	4434
employee of the political subdivision for whose benefit the	4435
corporation is organized solely because the employee is employed	4436
by the corporation;	4437

(M) To purchase tax certificates at auction, negotiated sale,	4438
or from a third party who purchased and is a holder of one or more	4439
tax certificates issued pursuant to sections 5721.30 to 5721.43	4440
of the Revised Code;	4441

(N) To be assigned a mortgage on real property from a	4442
mortgagee in lieu of acquiring such real property subject to a	4443
mortgage. No mortgage shall be transferred or assigned to a county	4444
land reutilization corporation after two years following the	4445
filing of its articles of incorporation by the secretary of state.	4446

(O) To do all acts and things necessary or convenient to	4447
carry out the purposes of section 1724.01 of the Revised Code and	4448
the powers especially created for a community improvement	4449
corporation in Chapter 1724. of the Revised Code, including, but	4450
not limited to, contracting with the federal government, the state	4451
or any political subdivision, and any other party, whether	4452
nonprofit or for-profit.	4453

The powers enumerated in this chapter shall not be construed	4454
to limit the general powers of a community improvement	4455
corporation. The powers granted under this chapter are in addition	4456
to those powers granted by any other chapter of the Revised Code,	4457
but, as to a county land reutilization corporation, shall be used	4458
only for the purposes enumerated under division (B)(2) of section	4459
1724.01 of the Revised Code. Notwithstanding any other provision	4460
in the Revised Code granting such authority, a county land	4461
reutilization corporation may not acquire any interest in real	4462
property after two years following the filing of its articles of	4463
incorporation by the secretary of state.	4464

Sec. 1724.03. (A) After the articles of incorporation have	4465
been filed, and at the first meeting of the board of directors of	4466
a county land reutilization corporation, the board shall adopt	4467
regulations for the government of the corporation, the conduct of	4468
its affairs, and the management of its property, consistent with	4469
law and the articles. The content of the regulations shall be	4470
governed by section 1702.11 of the Revised Code to the extent not	4471
inconsistent with this chapter.	4472

(B) The board of directors of a county land reutilization	4473
corporation shall be composed of at least five members, including	4474
the county treasurer, at least two of the members of the board of	4475
county commissioners, and two members selected by the treasurer	4476
and the county commissioners who are members of the corporation's	4477
board and approved by a majority of the chief executive officers	4478
of all municipal corporations the majority of the territory of	4479
which is located in the county. The treasurer and county	4480
commissioners who are members of the board of directors shall	4481
establish the process by which such approval shall be obtained.	4482
The failure, refusal, or inability of any chief executive officer	4483
to respond in writing to any request for approval of the members	4484
selected by the treasurer and county commissioners within fourteen	4485
days shall be deemed an approval by the chief executive officer.	4486
Any such failure, refusal, or inability to respond shall not	4487
prevent the corporation from exercising its powers and authority	4488
under this chapter. A county treasurer and the county	4489
commissioners may appoint a representative, as a director of the	4490
corporation, to act for the officer at any of the meetings of	4491
the corporation. Except as may otherwise be authorized by the	4492
regulations of the corporation, all members of the board of	4493
directors shall serve without compensation, but shall be	4494
reimbursed for actual and necessary expenses.	4495

Sec. 1724.04. WhenA county having a population of more than	4496
one million two hundred thousand as of the most recent decennial	4497
census that elects under section 5722.02 of the Revised Code to	4498
adopt and implement the procedures set forth in sections 5722.02	4499
to 5722.15 of the Revised Code may organize a county land	4500
reutilization corporation under this chapter and Chapter 1702.	4501
of the Revised Code for the purpose of exercising the powers	4502
granted to a county under Chapter 5722. of the Revised Code. The	4503
county treasurer of the county for the benefit of which the	4504
corporation is being organized shall be the incorporator of the	4505
county land reutilization corporation. The form of the articles	4506
of incorporation of the corporation shall be approved by	4507
resolution of the board of county commissioners of the county. A	4508
county land reutilization corporation may not be organized under	4509
this chapter after the day that is one year after the effective	4510
date of the amendment of this section by S.B. 353 of the 127th	4511
General Assembly.	4512

When the articles of incorporation of any community	4513
improvement corporation, or any amendment, amended articles,	4514
merger, or consolidation which provides for the creation of such a	4515
corporation, are deposited for filing and recording in the office	4516
of the secretary of state, the secretary of state shall submit	4517
them to the attorney general for examination. If such articles,	4518
amendment, amended articles, merger, or consolidation, are found	4519
by the attorney general to be in accordance with Chapter 1724. of	4520
the Revised Code, and not inconsistent with the constitution and	4521
laws of the United States and of this state, hethe attorney	4522
general shall endorse thereon histhe attorney general's approval	4523
and deliver them to the secretary of state, who shall file and	4524
record them pursuant to section 1702.07 of the Revised Code.	4525

Sec. 1724.05.  Each community improvement corporation shall	4526
prepare an annual financial report that conforms to rules	4527
prescribed by the auditor of state pursuant to section 117.20 of	4528
the Revised Code, that is prepared according to generally accepted	4529
accounting principles, and that is certified by the board of	4530
trusteesdirectors of the corporation or its treasurer or other	4531
chief fiscal officer to the best knowledge and belief of those	4532
persons certifying the report. The financial report shall be filed	4533
with the auditor of state within one hundred twenty days	4534
following the last day of the corporation's fiscal year, unless	4535
the auditor of state extends that deadline. The auditor of state	4536
may establish terms and conditions for granting any extension of	4537
that deadline.	4538

Each community improvement corporation shall submit to audits	4539
by the auditor of state, the scope and frequency of which shall	4540
be in accordance with section 117.11 of the Revised Code as if the	4541
corporation were a public office subject to that section. However,	4542
a community improvement corporation may request in accordance with	4543
section 115.56 of the Revised Code, as if the corporation were a	4544
public office subject to that section, the performance of any of	4545
those audits by an independent certified public accountant or firm	4546
of certified public accountants.	4547

The auditor of state is authorized to receive and file the	4548
annual financial reports required by this section and the reports	4549
of all audits performed in accordance with this section. The	4550
auditor of state shall analyze those annual financial reports and	4551
the reports of those audits to determine whether the activities of	4552
thea community improvement corporation involved are in accordance	4553
with this chapter.	4554

Sec. 1724.07.  In the event of any voluntary or involuntary	4555
dissolution, liquidation, or failure to reinstate the articles	4556
after cancellation of the community improvement corporation, any	4557
remaining assets shall be applied as follows:	4558

(A) In the case of an economic development corporation, to	4559
such civic projects or public charitable purposes in the community	4560
or area as may be determined by the trusteesdirectors with the	4561
approval of the court of common pleas of the county wherein the	4562
corporation has its principal place of business;	4563

(B) In the case of a county land reutilization corporation,	4564
as determined by the board of county commissioners with the	4565
written approval of the county treasurer. Pending the	4566
determination, the remaining assets shall be transferred to the	4567
general fund of the county to be held and accounted for in a	4568
separate account until applied as determined by the board.	4569

Sec. 1724.10. (A) A community improvement corporation may be	4570
designated by:	4571

(1) By a county, one or more townships, one or more municipal	4572
corporations, two or more adjoining counties, or any combination	4573
of the foregoing as the agency of each such political subdivision	4574
for the industrial, commercial, distribution, and research	4575
development in such political subdivision when the legislative	4576
authority of such political subdivision has determined that the	4577
policy of the political subdivision is to promote the health,	4578
safety, morals, and general welfare of its inhabitants through the	4579
designation of a community improvement corporation as such agency;	4580

(2) Solely by a county as the agency for the reclamation,	4581
rehabilitation, and reutilization of vacant, abandoned,	4582
tax-foreclosed, or other real property in the county;	4583

(3) By any political subdivision as the agency for the	4584
reclamation, rehabilitation, and reutilization of vacant,	4585
abandoned, tax-foreclosed, or other real property within the	4586
political subdivision if the subdivision enters into an agreement	4587
with the community improvement corporation that is the agency of a	4588
county, under division (A)(2) of this section, designating the	4589
corporation as the agency of the political subdivision. Such	4590
designation	4591

(B) Designations under this section shall be made by the	4592
legislative authority of the political subdivision by resolution	4593
or ordinance. Any political subdivision which has designated a	4594
community improvement corporation as such agency under this	4595
section may enter into an agreement with it to provide any one or	4596
more of the following:	4597

(A)(1) That the community improvement corporation shall	4598
prepare a plan for the political subdivision of industrial,	4599
commercial, distribution, and research development, or of	4600
reclamation, rehabilitation, and reutilization of vacant,	4601
abandoned, tax-foreclosed, or other real property, and such plan	4602
shall provide therein the extent to which the community	4603
improvement corporation shall participate as the agency of the	4604
political subdivision in carrying out such plan. Such plan shall	4605
be confirmed by the legislative authority of the political	4606
subdivision. A community improvement corporation may insure	4607
mortgage payments required by a first mortgage on any industrial,	4608
economic, commercial, or civic property for which funds have been	4609
loaned by any person, corporation, bank, or financial or lending	4610
institution upon such terms and conditions as the community	4611
improvement corporation may prescribe. A community improvement	4612
corporation may incur debt, mortgage its property acquired under	4613
this section or otherwise, and issue its obligations, for the	4614
purpose of acquiring, constructing, improving, and equipping	4615
buildings, structures, and other properties, and acquiring sites	4616
therefor, for lease or sale by the community improvement	4617
corporation in order to carry out its participation in such plan.	4618
AnyExcept as provided for in division (C) of section 307.78 of	4619
the Revised Code, any such debt shall be solely that of the	4620
corporation and shall not be secured by the pledge of any moneys	4621
received or to be received from any political subdivision. All	4622
revenue bonds issued under sections 1724.02 and 1724.10 of the	4623
Revised Code are lawful investments of banks, savings and loan	4624
associations, deposit guarantee associations, trust companies,	4625
trustees, fiduciaries, trustees or other officers having charge of	4626
sinking or bond retirement funds of municipal corporations and	4627
other subdivisions of the state, and of domestic insurance	4628
companies notwithstanding sections 3907.14 and 3925.08 of the	4629
Revised Code. Not less than two-fifths of the governing board of	4630
any community improvementeconomic development corporation	4631
designated as the agency of one or more political subdivisions	4632
shall be composed of mayors, members of municipal legislative	4633
authorities, members of boards of township trustees, members of	4634
boards of county commissioners, or any other appointed or elected	4635
officers of such political subdivisions, provided that at least	4636
one officer from each political subdivision shall be a member of	4637
the governing board. Membership on the governing board of a	4638
community improvement corporation does not constitute the holding	4639
of a public office or employment within the meaning of sections	4640
731.02 and 731.12 of the Revised Code or any other section of the	4641
Revised Code. The board of directors of a county land	4642
reutilization corporation shall be composed of the members set	4643
forth in section 1724.03 of the Revised Code. Membership on such	4644
governing boards shall not constitute an interest, either direct	4645
or indirect, in a contract or expenditure of money by any	4646
municipal corporation, township, county, or other political	4647
subdivision. No member of such governing boards shall be	4648
disqualified from holding any public office or employment, nor	4649
shall such member forfeit any such office or employment, by	4650
reason of his membership on the governing board of a community	4651
improvement corporation notwithstanding any law to the contrary.	4652

Actions taken under this section shall be in accordance with	4653
any applicable planning or zoning regulations.	4654

Any agreement entered into under this section may be amended	4655
or supplemented from time to time by the parties thereto.	4656

A community improvementAn economic development corporation	4657
designated as the agency of a political subdivision under this	4658
section shall promote and encourage the establishment and growth	4659
in such subdivision of industrial, commercial, distribution, and	4660
research facilities. A county land reutilization corporation	4661
designated as the agency of a political subdivision in an	4662
agreement between a political subdivision and a corporation shall	4663
promote the reclamation, rehabilitation, and reutilization of	4664
vacant, abandoned, tax-foreclosed, or other real property in the	4665
subdivision.	4666

(B)(2) Authorization for the community improvement	4667
corporation to sell or to lease any lands or interests in lands	4668
owned by the political subdivision determined from time to time	4669
by the legislative authority thereof not to be required by such	4670
political subdivision for its purposes, for uses determined by	4671
the legislative authority as those that will promote the welfare	4672
of the people of the political subdivision, stabilize the	4673
economy, provide employment, and assist in the development of	4674
industrial, commercial, distribution, and research activities to	4675
the benefit of the people of the political subdivision and, will	4676
provide additional opportunities for their gainful employment, or	4677
will promote the reclamation, rehabilitation, and reutilization	4678
of vacant, abandoned, tax-foreclosed, or other real property	4679
within the subdivision. The legislative authority shall specify	4680
the consideration for such sale or lease and any other terms	4681
thereof. Any determinations made by the legislative authority	4682
under this division shall be conclusive. The community improvement	4683
corporation acting through its officers and on behalf and as agent	4684
of the political subdivision shall execute the necessary	4685
instruments, including deeds conveying the title of the political	4686
subdivision or leases, to accomplish such sale or lease. Such	4687
conveyance or lease shall be made without advertising and receipt	4688
of bids. A copy of such agreement shall be recorded in the office	4689
of the county recorder of any county in which lands or interests	4690
in lands to be sold or leased are situated prior to the recording	4691
of a deed or lease executed pursuant to such agreement. The county	4692
recorder shall not charge the samea county land reutilization	4693
corporation a fee as otherwise provided in section 317.32 of the	4694
Revised Code for the recording, indexing, or making of a certified	4695
copy thereof as provided in section 317.32 of the Revised Codeor	4696
for the filing of any instrument by a county land reutilization	4697
corporation consistent with its public purposes.	4698

(C)(3) That the political subdivision executing the agreement	4699
will convey to the community improvement corporation lands and	4700
interests in lands owned by the political subdivision and	4701
determined by the legislative authority thereof not to be required	4702
by the political subdivision for its purposes and that such	4703
conveyance of such land or interests in land will promote the	4704
welfare of the people of the political subdivision, stabilize the	4705
economy, provide employment, and assist in the development of	4706
industrial, commercial, distribution, and research activities to	4707
the benefit of the people of the political subdivision and,	4708
provide additional opportunities for their gainful employment or	4709
will promote the reclamation, rehabilitation, and reutilization of	4710
vacant, abandoned, tax-foreclosed, or other real property in the	4711
subdivision, for the consideration and upon the terms established	4712
in the agreement, and further that as the agency for development	4713
or land reutilization the community improvement corporation may	4714
acquire from others additional lands or interests in lands, and	4715
any lands or interests in land so conveyed by it for uses that	4716
will promote the welfare of the people of the political	4717
subdivision, stabilize the economy, provide employment, and assist	4718
in the development of industrial, commercial, distribution, and	4719
research activities required for the people of the political	4720
subdivision and for their gainful employment or will promote the	4721
reclamation, rehabilitation, and reutilization of vacant,	4722
abandoned, tax-foreclosed, or other real property in the	4723
subdivision. Any conveyance or lease by the political subdivision	4724
to the community improvement corporation shall be made without	4725
advertising and receipt of bids. If any lands or interests in land	4726
conveyed by a political subdivision under this division are sold	4727
by the community improvement corporation at a price in excess of	4728
the consideration received by the political subdivision from the	4729
community improvement corporation, such excess shall be paid to	4730
such political subdivision after deducting, to the extent and in	4731
the manner provided in the agreement, the costs of such	4732
acquisition and sale, taxes, assessments, costs of maintenance,	4733
costs of improvements to the land by the community improvement	4734
corporation, service fees, and any debt service charges of the	4735
corporation attributable to such land or interests.	4736

Sec. 1724.11.  (A) When a community improvement corporation	4737
is acting as an agent of a political subdivision designated	4738
pursuant to section 1724.10 of the Revised Code and at all times	4739
as a county land reutilization corporation, both of the following	4740
apply:	4741

(1) Any financial and proprietary information, including	4742
trade secrets, submitted by or on behalf of an entity to the	4743
community improvement corporation in connection with the	4744
relocation, location, expansion, improvement, or preservation of	4745
the business of that entity, or in the pursuit of any one or more	4746
of the purposes under division (B) of section 1724.01 of the	4747
Revised Code for which a county land reutilization corporation is	4748
organized, held or kept by the community improvement corporation,	4749
or by any political subdivision for which the community	4750
improvement corporation is acting as agent, is confidential	4751
information and is not a public record subject to section 149.43	4752
of the Revised Code.	4753

(2) Any other information submitted by or on behalf of an	4754
entity to the community improvement corporation in connection with	4755
the relocation, location, expansion, improvement, or preservation	4756
of the business of that entity held or kept by the community	4757
improvement corporation, or by any political subdivision for which	4758
the community improvement corporation is acting as agent, is	4759
confidential information and is not a public record subject to	4760
section 149.43 of the Revised Code, until the entity commits in	4761
writing to proceed with the relocation, location, expansion,	4762
improvement, or preservation of its business, or other purpose	4763
under division (B) of section 1724.01 of the Revised Code.	4764

(B)(1) When the board of trusteesdirectors of a community	4765
improvement corporation or any committee or subcommittee of such a	4766
board meets to consider information that is not a public record	4767
pursuant to division (A) of this section, the board, committee, or	4768
subcommittee, by unanimousmajority vote of all members present,	4769
may close the meeting during consideration of the confidential	4770
information. The board, committee, or subcommittee shall consider	4771
no other information during the closed session.	4772

(2) Any meeting at which a decision or determination of the	4773
board is maderequired in connection with the relocation,	4774
location, expansion, improvement, or preservation of the business	4775
of the entity or is required in pursuit of any purpose under	4776
division (B) of section 1724.01 of the Revised Code for which a	4777
county land reutilization corporation is organized shall be open	4778
to the public.	4779

Sec. 4582.07. The board of directors of a port authority	4780
shall prepare or cause to be prepared a plan for the future	4781
development, construction, and improvement of the port and its	4782
facilities, including such maps, profiles, and other data and	4783
descriptions as may be necessary to set forth the location and	4784
character of the work to be undertaken by the port authority. The	4785
plan also shall contain a description of any and all financing	4786
under bonds, leases, or otherwise, and a description of any and	4787
all tax abatements, tax credits, tax increment financing,	4788
emoluments, subsidies, grants, loans and financial participation	4789
related to such plan or that has been proposed by the port	4790
authority and its public and private affiliates for such plan.	4791
Upon the completion of such plan the board of directors shall	4792
cause notice by publication as provided in section 4582.01 of the	4793
Revised Code to be given in each county in which there is a	4794
political subdivision participating in the creation of the port	4795
authority, and shall likewise cause notice to be served upon the	4796
owners of the uplands contiguous to any submerged lands affected	4797
by such plan in the manner provided by law for service of notice	4798
in the levy of special assessments by municipal corporations, and	4799
shall permit the inspection of the plan at their office by all	4800
persons interested. The notice shall fix the time and place for	4801
the hearing of all objections to the plan, which shall be not less	4802
than thirty nor more than sixty days after the last publication of	4803
the notice and after service of notice upon the owners of such	4804
uplands. Any interested person may file written objections to the	4805
plan, provided the objections are filed with the secretary of the	4806
board of directors at the secretary's office not less than five	4807
days prior to the date fixed for the hearing. After the hearing	4808
the board of directors may adopt the plan with any modifications	4809
or amendments to it as the official plan of the port authority.	4810

Sec. 4582.08. The board of directors, from time to time after	4811
the adoption of an official plan, shall have the power to modify,	4812
amend or extend the plan, provided that upon the making of any	4813
modification, amendment or extension of the plan, the board shall	4814
cause notice to be given and shall conduct a hearing, all as	4815
provided in section 4582.07 of the Revised Code, and shall not	4816
adopt any modification, amendment, or extension until the notice	4817
has been given and the hearing held as provided in this section.	4818
The board, from time to time after the adoption of an official	4819
plan, also shall have the power to consider, implement, modify,	4820
amend, or extend any proposal for any type of financing related to	4821
the plan as described in section 4582.07 of the Revised Code,	4822
provided that the board shall first cause notice to be given and	4823
shall conduct a hearing on the proposal, all as provided in	4824
section 4582.07 of the Revised Code.	4825

Sec. 4582.09. The plan and any modification, amendment or	4826
extension of the plan, when adopted by the board of directors	4827
after notice and hearing shall be final and conclusive and its	4828
validity shall be conclusively presumed.	4829

Sec. 4582.32. The board of directors of a port authority	4830
shall prepare, or cause to be prepared, a plan for the future	4831
development, construction, and improvement of the port authority	4832
and its facilities, including such maps, profiles, and other data	4833
and descriptions as may be necessary to set forth the location and	4834
character of the work to be undertaken by the port authority. The	4835
plan also shall contain a description of any and all financing	4836
under bonds, leases, or otherwise, and a description of any and	4837
all tax abatements, tax credits, tax increment financing,	4838
emoluments, subsidies, grants, loans and financial participation	4839
related to such plan or that has been proposed by the port	4840
authority and its public and private affiliates for such plan.	4841
Upon the completion of such plan the board of directors shall	4842
cause notice by publication to be given in each county in which	4843
there is a political subdivision participating in the creation of	4844
the port authority, and, in the case of a water port, shall	4845
likewise cause notice to be served upon the owners of the uplands	4846
contiguous to any submerged lands affected by such plan in the	4847
manner provided by law for service of notice in the levy of	4848
special assessments by municipal corporations, and shall permit	4849
the inspection of the plan at their office by all persons	4850
interested. The notice shall fix the time and place for the	4851
hearing of all objections to the plan, which shall be not less	4852
than thirty nor more than sixty days after the last publication of	4853
the notice and after service of notice upon the owners of such	4854
uplands. Any interested person may file written objections to the	4855
plan, provided the objections are filed with the secretary of the	4856
board of directors at the secretary's office not less than five	4857
days prior to the date fixed for the hearing. After the hearing	4858
the board of directors may adopt the plan with any modifications	4859
or amendments thereto as the official plan of the port authority.	4860

Sec. 4582.33. The board of directors, from time to time after	4861
the adoption of an official plan under section 4582.32 of the	4862
Revised Code, shall have the power to modify, amend, or extend the	4863
plan, provided that upon the making of any modification,	4864
amendment, or extension of the plan, the board shall cause notice	4865
to be given and shall conduct a hearing, all as provided in	4866
section 4582.32 of the Revised Code, and shall not adopt any	4867
modification, amendment, or extension until the notice has been	4868
given and the hearing held as provided in this section. The board,	4869
from time to time after the adoption of an official plan, also	4870
shall have the power to consider, implement, modify, amend, or	4871
extend any proposal for any type of financing related to the plan	4872
as described in section 4582.07 of the Revised Code, provided that	4873
the board shall first cause notice to be given and shall conduct a	4874
hearing on the proposal, all as provided in section 4582.07 of the	4875
Revised Code.	4876

Sec. 4582.34. A plan and any modification, amendment or	4877
extension of the plan, when adopted by the board of directors	4878
after notice and hearing under section 4582.32 or 4582.33 of the	4879
Revised Code shall be final and conclusive and its validity shall	4880
be conclusively presumed.	4881

Sec. 5705.05.  The purpose and intent of the general levy for	4882
current expenses is to provide one general operating fund derived	4883
from taxation from which any expenditures for current expenses of	4884
any kind may be made, and the taxing authority of a political	4885
subdivision may include in such levy the amounts required for	4886
carrying into effect any of the general or special powers granted	4887
by law to such subdivision, including the acquisition or	4888
construction of permanent improvements and the payment of	4889
judgments, but excluding the construction, reconstruction,	4890
resurfacing, or repair of roads and bridges in counties and	4891
townships and the payment of debt charges. The power to include in	4892
the general levy for current expenses additional amounts for	4893
purposes for which a special tax is authorized shall not affect	4894
the right or obligation to levy such special tax. Without	4895
prejudice to the generality of the authority to levy a general tax	4896
for any current expense, such general levy shall include:	4897

(A) The amounts certified to be necessary for the payment of	4898
final judgments;	4899

(B) The amounts necessary for general, special, and primary	4900
elections;	4901

(C) The amounts necessary for boards and commissioners of	4902
health, and other special or district appropriating authorities	4903
deriving their revenue in whole or part from the subdivision;	4904

(D) In the case of municipal corporations, the amounts	4905
necessary for the maintenance, operation, and repair of public	4906
buildings, wharves, bridges, parks, and streets, for the	4907
prevention, control, and abatement of air pollution, and for a	4908
sanitary fund;	4909

(E) In the case of counties, the amounts necessary for the	4910
maintenance, operation, and repair of public buildings, for	4911
providing or maintaining senior citizens services or facilities,	4912
for the relief and support of the poor, for the relief of needy	4913
blind, for the support of mental health, mental retardation, or	4914
developmental disability services, for the relief of honorably	4915
discharged soldiers, indigent soldiers, sailors, and marines, for	4916
the operation and maintenance and the acquisition, construction,	4917
or improvement of permanent improvements, including, without	4918
limitation, the acquisition and improvement of land and buildings	4919
owned or used by a county land reutilization corporation organized	4920
under Chapter 1724. of the Revised Code, for mothers' pension	4921
fund, support of soil and water conservation districts, watershed	4922
conservancy districts, and educational television, for the	4923
prevention, control, and abatement of air pollution, and for the	4924
county's share of the compensation paid judges;	4925

(F) In the case of a school district, the amounts necessary	4926
for tuition, the state teachers retirement system, and the	4927
maintenance, operation, and repair of schools;	4928

(G) In the case of a township, the amounts necessary for the	4929
relief of the poor and for the prevention, control, and abatement	4930
of air pollution. This section does not require the inclusion	4931
within the general levy of amounts for any purpose for which a	4932
special levy is authorized by section 5705.06 of the Revised Code.	4933

Sec. 5705.19.  This section does not apply to school	4934
districts or county school financing districts.	4935

The taxing authority of any subdivision at any time and in	4936
any year, by vote of two-thirds of all the members of the taxing	4937
authority, may declare by resolution and certify the resolution to	4938
the board of elections not less than seventy-five days before the	4939
election upon which it will be voted that the amount of taxes that	4940
may be raised within the ten-mill limitation will be insufficient	4941
to provide for the necessary requirements of the subdivision and	4942
that it is necessary to levy a tax in excess of that limitation	4943
for any of the following purposes:	4944

(A) For current expenses of the subdivision, except that the	4945
total levy for current expenses of a detention facility district	4946
or district organized under section 2151.65 of the Revised Code	4947
shall not exceed two mills and that the total levy for current	4948
expenses of a combined district organized under sections 2151.65	4949
and 2152.41 of the Revised Code shall not exceed four mills;	4950

(B) For the payment of debt charges on certain described	4951
bonds, notes, or certificates of indebtedness of the subdivision	4952
issued subsequent to January 1, 1925;	4953

(C) For the debt charges on all bonds, notes, and	4954
certificates of indebtedness issued and authorized to be issued	4955
prior to January 1, 1925;	4956

(D) For a public library of, or supported by, the subdivision	4957
under whatever law organized or authorized to be supported;	4958

(E) For a municipal university, not to exceed two mills over	4959
the limitation of one mill prescribed in section 3349.13 of the	4960
Revised Code;	4961

(F) For the construction or acquisition of any specific	4962
permanent improvement or class of improvements that the taxing	4963
authority of the subdivision may include in a single bond issue;	4964

(G) For the general construction, reconstruction,	4965
resurfacing, and repair of streets, roads, and bridges in	4966
municipal corporations, counties, or townships;	4967

(H) For parks and recreational purposes;

4968

(I) For the purpose of providing and maintaining fire	4969
apparatus, appliances, buildings, or sites therefor, or sources of	4970
water supply and materials therefor, or the establishment and	4971
maintenance of lines of fire alarm telegraph, or the payment of	4972
permanent, part-time, or volunteer firefighters or firefighting	4973
companies to operate the same, including the payment of the	4974
firefighter employers' contribution required under section 742.34	4975
of the Revised Code, or the purchase of ambulance equipment, or	4976
the provision of ambulance, paramedic, or other emergency medical	4977
services operated by a fire department or firefighting company;	4978

(J) For the purpose of providing and maintaining motor	4979
vehicles, communications, other equipment, buildings, and sites	4980
for such buildings used directly in the operation of a police	4981
department, or the payment of salaries of permanent police	4982
personnel, including the payment of the police officer employers'	4983
contribution required under section 742.33 of the Revised Code, or	4984
the payment of the costs incurred by townships as a result of	4985
contracts made with other political subdivisions in order to	4986
obtain police protection, or the provision of ambulance or	4987
emergency medical services operated by a police department;	4988

(K) For the maintenance and operation of a county home or	4989
detention facility;	4990

(L) For community mental retardation and developmental	4991
disabilities programs and services pursuant to Chapter 5126. of	4992
the Revised Code, except that the procedure for such levies shall	4993
be as provided in section 5705.222 of the Revised Code;	4994

(M) For regional planning;

4995

(N) For a county's share of the cost of maintaining and	4996
operating schools, district detention facilities, forestry camps,	4997
or other facilities, or any combination thereof, established under	4998
section 2151.65 or 2152.41 of the Revised Code or both of those	4999
sections;	5000

(O) For providing for flood defense, providing and	5001
maintaining a flood wall or pumps, and other purposes to prevent	5002
floods;	5003

(P) For maintaining and operating sewage disposal plants and	5004
facilities;	5005

(Q) For the purpose of purchasing, acquiring, constructing,	5006
enlarging, improving, equipping, repairing, maintaining, or	5007
operating, or any combination of the foregoing, a county transit	5008
system pursuant to sections 306.01 to 306.13 of the Revised Code,	5009
or of making any payment to a board of county commissioners	5010
operating a transit system or a county transit board pursuant to	5011
section 306.06 of the Revised Code;	5012

(R) For the subdivision's share of the cost of acquiring or	5013
constructing any schools, forestry camps, detention facilities,	5014
or other facilities, or any combination thereof, under section	5015
2151.65 or 2152.41 of the Revised Code or both of those sections;	5016

(S) For the prevention, control, and abatement of air	5017
pollution;	5018

(T) For maintaining and operating cemeteries;

5019

(U) For providing ambulance service, emergency medical	5020
service, or both;	5021

(V) For providing for the collection and disposal of garbage	5022
or refuse, including yard waste;	5023

(W) For the payment of the police officer employers'	5024
contribution or the firefighter employers' contribution required	5025
under sections 742.33 and 742.34 of the Revised Code;	5026

(X) For the construction and maintenance of a drainage	5027
improvement pursuant to section 6131.52 of the Revised Code;	5028

(Y) For providing or maintaining senior citizens services or	5029
facilities as authorized by section 307.694, 307.85, 505.70, or	5030
505.706 or division (EE) of section 717.01 of the Revised Code;	5031

(Z) For the provision and maintenance of zoological park	5032
services and facilities as authorized under section 307.76 of the	5033
Revised Code;	5034

(AA) For the maintenance and operation of a free public	5035
museum of art, science, or history;	5036

(BB) For the establishment and operation of a 9-1-1 system,	5037
as defined in section 4931.40 of the Revised Code;	5038

(CC) For the purpose of acquiring, rehabilitating, or	5039
developing rail property or rail service. As used in this	5040
division, "rail property" and "rail service" have the same	5041
meanings as in section 4981.01 of the Revised Code. This division	5042
applies only to a county, township, or municipal corporation.	5043

(DD) For the purpose of acquiring property for, constructing,	5044
operating, and maintaining community centers as provided for in	5045
section 755.16 of the Revised Code;	5046

(EE) For the creation and operation of an office or joint	5047
office of economic development, for any economic development	5048
purpose of the office, and to otherwise provide for the	5049
establishment and operation of a program of economic development	5050
pursuant to sections 307.07 and 307.64 of the Revised Code, or to	5051
the extent that the expenses of a county land reutilization	5052
corporation organized under Chapter 1724. of the Revised Code are	5053
found by the board of county commissioners to constitute the	5054
promotion of economic development, for the payment of such	5055
operations and expenses;	5056

(FF) For the purpose of acquiring, establishing,	5057
constructing, improving, equipping, maintaining, or operating, or	5058
any combination of the foregoing, a township airport, landing	5059
field, or other air navigation facility pursuant to section 505.15	5060
of the Revised Code;	5061

(GG) For the payment of costs incurred by a township as a	5062
result of a contract made with a county pursuant to section	5063
505.263 of the Revised Code in order to pay all or any part of the	5064
cost of constructing, maintaining, repairing, or operating a water	5065
supply improvement;	5066

(HH) For a board of township trustees to acquire, other than	5067
by appropriation, an ownership interest in land, water, or	5068
wetlands, or to restore or maintain land, water, or wetlands in	5069
which the board has an ownership interest, not for purposes of	5070
recreation, but for the purposes of protecting and preserving the	5071
natural, scenic, open, or wooded condition of the land, water, or	5072
wetlands against modification or encroachment resulting from	5073
occupation, development, or other use, which may be styled as	5074
protecting or preserving "greenspace" in the resolution, notice of	5075
election, or ballot form. Except as otherwise provided in this	5076
division, land is not acquired for purposes of recreation, even	5077
if the land is used for recreational purposes, so long as no	5078
building, structure, or fixture used for recreational purposes is	5079
permanently attached or affixed to the land. Except as otherwise	5080
provided in this division, land that previously has been acquired	5081
in a township for these greenspace purposes may subsequently be	5082
used for recreational purposes if the board of township trustees	5083
adopts a resolution approving that use and no building, structure,	5084
or fixture used for recreational purposes is permanently attached	5085
or affixed to the land. The authorization to use greenspace land	5086
for recreational use does not apply to land located in a township	5087
that had a population, at the time it passed its first greenspace	5088
levy, of more than thirty-eight thousand within a county that had	5089
a population, at that time, of at least eight hundred sixty	5090
thousand.	5091

(II) For the support by a county of a crime victim assistance	5092
program that is provided and maintained by a county agency or a	5093
private, nonprofit corporation or association under section 307.62	5094
of the Revised Code;	5095

(JJ) For any or all of the purposes set forth in divisions	5096
(I) and (J) of this section. This division applies only to a	5097
township.	5098

(KK) For a countywide public safety communications system	5099
under section 307.63 of the Revised Code. This division applies	5100
only to counties.	5101

(LL) For the support by a county of criminal justice services	5102
under section 307.45 of the Revised Code;	5103

(MM) For the purpose of maintaining and operating a jail or	5104
other detention facility as defined in section 2921.01 of the	5105
Revised Code;	5106

(NN) For purchasing, maintaining, or improving, or any	5107
combination of the foregoing, real estate on which to hold	5108
agricultural fairs. This division applies only to a county.	5109

(OO) For constructing, rehabilitating, repairing, or	5110
maintaining sidewalks, walkways, trails, bicycle pathways, or	5111
similar improvements, or acquiring ownership interests in land	5112
necessary for the foregoing improvements;	5113

(PP) For both of the purposes set forth in divisions (G) and	5114
(OO) of this section.	5115

(QQ) For both of the purposes set forth in divisions (H) and	5116
(HH) of this section. This division applies only to a township.	5117

(RR) For the legislative authority of a municipal	5118
corporation, board of county commissioners of a county, or board	5119
of township trustees of a township to acquire agricultural	5120
easements, as defined in section 5301.67 of the Revised Code, and	5121
to supervise and enforce the easements.	5122

(SS) For both of the purposes set forth in divisions (BB) and	5123
(KK) of this section. This division applies only to a county.	5124

(TT) For the maintenance and operation of a facility that is	5125
organized in whole or in part to promote the sciences and natural	5126
history under section 307.761 of the Revised Code.	5127

(UU) For the creation and operation of a county land	5128
reutilization corporation and for any programs or activities of	5129
the corporation found by the board of directors of the	5130
corporation to be consistent with the purposes for which the	5131
corporation is organized.	5132

The resolution shall be confined to the purpose or purposes	5133
described in one division of this section, to which the revenue	5134
derived therefrom shall be applied. The existence in any other	5135
division of this section of authority to levy a tax for any part	5136
or all of the same purpose or purposes does not preclude the use	5137
of such revenues for any part of the purpose or purposes of the	5138
division under which the resolution is adopted.	5139

The resolution shall specify the amount of the increase in	5140
rate that it is necessary to levy, the purpose of that increase in	5141
rate, and the number of years during which the increase in rate	5142
shall be in effect, which may or may not include a levy upon the	5143
duplicate of the current year. The number of years may be any	5144
number not exceeding five, except as follows:	5145

(1) When the additional rate is for the payment of debt	5146
charges, the increased rate shall be for the life of the	5147
indebtedness.	5148

(2) When the additional rate is for any of the following, the	5149
increased rate shall be for a continuing period of time:	5150

(a) For the current expenses for a detention facility	5151
district, a district organized under section 2151.65 of the	5152
Revised Code, or a combined district organized under sections	5153
2151.65 and 2152.41 of the Revised Code;	5154

(b) For providing a county's share of the cost of maintaining	5155
and operating schools, district detention facilities, forestry	5156
camps, or other facilities, or any combination thereof,	5157
established under section 2151.65 or 2152.41 of the Revised Code	5158
or under both of those sections.	5159

(3) When the additional rate is for either of the following,	5160
the increased rate may be for a continuing period of time:	5161

(a) For the purposes set forth in division (I), (J), (U), or	5162
(KK) of this section;	5163

(b) For the maintenance and operation of a joint recreation	5164
district.	5165

(4) When the increase is for the purpose or purposes set	5166
forth in division (D), (G), (H), (CC), or (PP) of this section,	5167
the tax levy may be for any specified number of years or for a	5168
continuing period of time, as set forth in the resolution.	5169

(5) When the additional rate is for the purpose described in	5170
division (Z) of this section, the increased rate shall be for any	5171
number of years not exceeding ten.	5172

A levy for one of the purposes set forth in division (G),	5173
(I), (J), or (U) of this section may be reduced pursuant to	5174
section 5705.261 or 5705.31 of the Revised Code. A levy for one of	5175
the purposes set forth in division (G), (I), (J), or (U) of this	5176
section may also be terminated or permanently reduced by the	5177
taxing authority if it adopts a resolution stating that the	5178
continuance of the levy is unnecessary and the levy shall be	5179
terminated or that the millage is excessive and the levy shall be	5180
decreased by a designated amount.	5181

A resolution of a detention facility district, a district	5182
organized under section 2151.65 of the Revised Code, or a combined	5183
district organized under both sections 2151.65 and 2152.41 of the	5184
Revised Code may include both current expenses and other purposes,	5185
provided that the resolution shall apportion the annual rate of	5186
levy between the current expenses and the other purpose or	5187
purposes. The apportionment need not be the same for each year of	5188
the levy, but the respective portions of the rate actually levied	5189
each year for the current expenses and the other purpose or	5190
purposes shall be limited by the apportionment.	5191

Whenever a board of county commissioners, acting either as	5192
the taxing authority of its county or as the taxing authority of a	5193
sewer district or subdistrict created under Chapter 6117. of the	5194
Revised Code, by resolution declares it necessary to levy a tax in	5195
excess of the ten-mill limitation for the purpose of constructing,	5196
improving, or extending sewage disposal plants or sewage systems,	5197
the tax may be in effect for any number of years not exceeding	5198
twenty, and the proceeds of the tax, notwithstanding the general	5199
provisions of this section, may be used to pay debt charges on any	5200
obligations issued and outstanding on behalf of the subdivision	5201
for the purposes enumerated in this paragraph, provided that any	5202
such obligations have been specifically described in the	5203
resolution.	5204

The resolution shall go into immediate effect upon its	5205
passage, and no publication of the resolution is necessary other	5206
than that provided for in the notice of election.	5207

When the electors of a subdivision have approved a tax levy	5208
under this section, the taxing authority of the subdivision may	5209
anticipate a fraction of the proceeds of the levy and issue	5210
anticipation notes in accordance with section 5705.191 or 5705.193	5211
of the Revised Code.	5212

Sec. 5709.12.  (A) As used in this section, "independent	5213
living facilities" means any residential housing facilities and	5214
related property that are not a nursing home, residential care	5215
facility, or adult care facility as defined in division (A) of	5216
section 5701.13 of the Revised Code.	5217

(B) Lands, houses, and other buildings belonging to a county,	5218
township, or municipal corporation and used exclusively for the	5219
accommodation or support of the poor, or leased to the state or	5220
any political subdivision for public purposes shall be exempt from	5221
taxation. Real and tangible personal property belonging to	5222
institutions that is used exclusively for charitable purposes	5223
shall be exempt from taxation, including real property belonging	5224
to an institution that is a nonprofit corporation that receives a	5225
grant under the Thomas Alva Edison grant program authorized by	5226
division (C) of section 122.33 of the Revised Code at any time	5227
during the tax year and being held for leasing or resale to	5228
others. If, at any time during a tax year for which such property	5229
is exempted from taxation, the corporation ceases to qualify for	5230
such a grant, the director of development shall notify the tax	5231
commissioner, and the tax commissioner shall cause the property to	5232
be restored to the tax list beginning with the following tax year.	5233
All property owned and used by a nonprofit organization	5234
exclusively for a home for the aged, as defined in section 5701.13	5235
of the Revised Code, also shall be exempt from taxation.	5236

(C)(1) If a home for the aged described in division (B)(1) of	5237
section 5701.13 of the Revised Code is operated in conjunction	5238
with or at the same site as independent living facilities, the	5239
exemption granted in division (B) of this section shall include	5240
kitchen, dining room, clinic, entry ways, maintenance and storage	5241
areas, and land necessary for access commonly used by both	5242
residents of the home for the aged and residents of the	5243
independent living facilities. Other facilities commonly used by	5244
both residents of the home for the aged and residents of	5245
independent living units shall be exempt from taxation only if the	5246
other facilities are used primarily by the residents of the home	5247
for the aged. Vacant land currently unused by the home, and	5248
independent living facilities and the lands connected with them	5249
are not exempt from taxation. Except as provided in division	5250
(A)(1) of section 5709.121 of the Revised Code, property of a home	5251
leased for nonresidential purposes is not exempt from taxation.	5252

(2) Independent living facilities are exempt from taxation if	5253
they are operated in conjunction with or at the same site as a	5254
home for the aged described in division (B)(2) of section 5701.13	5255
of the Revised Code; operated by a corporation, association, or	5256
trust described in division (B)(1)(b) of that section; operated	5257
exclusively for the benefit of members of the corporation,	5258
association, or trust who are retired, aged, or infirm; and	5259
provided to those members without charge in consideration of their	5260
service, without compensation, to a charitable, religious,	5261
fraternal, or educational institution. For the purposes of	5262
division (C)(2) of this section, "compensation" does not include	5263
furnishing room and board, clothing, health care, or other	5264
necessities, or stipends or other de minimis payments to defray	5265
the cost thereof.	5266

(D)(1) A private corporation established under federal law,	5267
defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, as	5268
amended, the objects of which include encouraging the advancement	5269
of science generally, or of a particular branch of science, the	5270
promotion of scientific research, the improvement of the	5271
qualifications and usefulness of scientists, or the increase and	5272
diffusion of scientific knowledge is conclusively presumed to be a	5273
charitable or educational institution. A private corporation	5274
established as a nonprofit corporation under the laws of a state,	5275
that is exempt from federal income taxation under section	5276
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26	5277
U.S.C.A. 1, as amended, and has as its principal purpose one or	5278
more of the foregoing objects, also is conclusively presumed to be	5279
a charitable or educational institution.	5280

The fact that an organization described in this division	5281
operates in a manner that results in an excess of revenues over	5282
expenses shall not be used to deny the exemption granted by this	5283
section, provided such excess is used, or is held for use, for	5284
exempt purposes or to establish a reserve against future	5285
contingencies; and, provided further, that such excess may not be	5286
distributed to individual persons or to entities that would not be	5287
entitled to the tax exemptions provided by this chapter. Nor shall	5288
the fact that any scientific information diffused by the	5289
organization is of particular interest or benefit to any of its	5290
individual members be used to deny the exemption granted by this	5291
section, provided that such scientific information is available to	5292
the public for purchase or otherwise.	5293

(2) Division (D)(2) of this section does not apply to real	5294
property exempted from taxation under this section and division	5295
(A)(3) of section 5709.121 of the Revised Code and belonging to a	5296
nonprofit corporation described in division (D)(1) of this section	5297
that has received a grant under the Thomas Alva Edison grant	5298
program authorized by division (C) of section 122.33 of the	5299
Revised Code during any of the tax years the property was exempted	5300
from taxation.	5301

When a private corporation described in division (D)(1) of	5302
this section sells all or any portion of a tract, lot, or parcel	5303
of real estate that has been exempt from taxation under this	5304
section and section 5709.121 of the Revised Code, the portion sold	5305
shall be restored to the tax list for the year following the year	5306
of the sale and, except in connection with a sale and transfer of	5307
such a tract, lot, or parcel to a county land reutilization	5308
corporation organized under Chapter 1724. of the Revised Code, a	5309
charge shall be levied against the sold property in an amount	5310
equal to the tax savings on such property during the four tax	5311
years preceding the year the property is placed on the tax list.	5312
The tax savings equals the amount of the additional taxes that	5313
would have been levied if such property had not been exempt from	5314
taxation.	5315

The charge constitutes a lien of the state upon such property	5316
as of the first day of January of the tax year in which the charge	5317
is levied and continues until discharged as provided by law. The	5318
charge may also be remitted for all or any portion of such	5319
property that the tax commissioner determines is entitled to	5320
exemption from real property taxation for the year such property	5321
is restored to the tax list under any provision of the Revised	5322
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40,	5323
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84,	5324
upon an application for exemption covering the year such property	5325
is restored to the tax list filed under section 5715.27 of the	5326
Revised Code.	5327

(E) Real property held by an organization organized and	5328
operated exclusively for charitable purposes as described under	5329
section 501(c)(3) of the Internal Revenue Code and exempt from	5330
federal taxation under section 501(a) of the Internal Revenue	5331
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose	5332
of constructing or rehabilitating residences for eventual transfer	5333
to qualified low-income families through sale, lease, or land	5334
installment contract, shall be exempt from taxation.	5335

The exemption shall commence on the day title to the property	5336
is transferred to the organization and shall continue to the end	5337
of the tax year in which the organization transfers title to the	5338
property to a qualified low-income family. In no case shall the	5339
exemption extend beyond the second succeeding tax year following	5340
the year in which the title was transferred to the organization.	5341
If the title is transferred to the organization and from the	5342
organization to a qualified low-income family in the same tax	5343
year, the exemption shall continue to the end of that tax year.	5344
The proportionate amount of taxes that are a lien but not yet	5345
determined, assessed, and levied for the tax year in which title	5346
is transferred to the organization shall be remitted by the county	5347
auditor for each day of the year that title is held by the	5348
organization.	5349

Upon transferring the title to another person, the	5350
organization shall file with the county auditor an affidavit	5351
affirming that the title was transferred to a qualified low-income	5352
family or that the title was not transferred to a qualified	5353
low-income family, as the case may be; if the title was	5354
transferred to a qualified low-income family, the affidavit shall	5355
identify the transferee by name. If the organization transfers	5356
title to the property to anyone other than a qualified low-income	5357
family, the exemption, if it has not previously expired, shall	5358
terminate, and the property shall be restored to the tax list for	5359
the year following the year of the transfer and a charge shall be	5360
levied against the property in an amount equal to the amount of	5361
additional taxes that would have been levied if such property had	5362
not been exempt from taxation. The charge constitutes a lien of	5363
the state upon such property as of the first day of January of the	5364
tax year in which the charge is levied and continues until	5365
discharged as provided by law.	5366

The application for exemption shall be filed as otherwise	5367
required under section 5715.27 of the Revised Code, except that	5368
the organization holding the property shall file with its	5369
application documentation substantiating its status as an	5370
organization organized and operated exclusively for charitable	5371
purposes under section 501(c)(3) of the Internal Revenue Code and	5372
its qualification for exemption from federal taxation under	5373
section 501(a) of the Internal Revenue Code, and affirming its	5374
intention to construct or rehabilitate the property for the	5375
eventual transfer to qualified low-income families.	5376

As used in this division, "qualified low-income family" means	5377
a family whose income does not exceed two hundred per cent of the	5378
official federal poverty guidelines as revised annually in	5379
accordance with section 673(2) of the "Omnibus Budget	5380
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as	5381
amended, for a family size equal to the size of the family whose	5382
income is being determined.	5383

(F) Real property held by a county land reutilization	5384
corporation organized under Chapter 1724. of the Revised Code	5385
shall be exempt from taxation. Notwithstanding section 5715.27 of	5386
the Revised Code, a county land reutilization corporation is not	5387
required to apply to any county or state agency in order to	5388
qualify for the exemption.	5389

The exemption shall commence on the day title to the property	5390
is transferred to the corporation and shall continue to the end of	5391
the tax year in which the instrument transferring title from the	5392
corporation to another owner is recorded, if the use to which the	5393
other owner puts the property does not qualify for an exemption	5394
under this section or any other section of the Revised Code. If	5395
the title to the property is transferred to the corporation and	5396
from the corporation in the same tax year, the exemption shall	5397
continue to the end of that tax year. The proportionate amount of	5398
taxes that are a lien but not yet determined, assessed, and	5399
levied for the tax year in which title is transferred to the	5400
corporation shall be remitted by the county auditor for each day	5401
of the year that title is held by the corporation.	5402

Upon transferring the title to another person, the	5403
corporation shall file with the county auditor an affidavit	5404
affirming that the title was transferred to such other person and	5405
shall identify the transferee by name. If the corporation	5406
transfers title to the property to anyone that does not qualify or	5407
the use to which the property is put does not qualify the	5408
property for an exemption under this section or any other section	5409
of the Revised Code, the exemption, if it has not previously	5410
expired, shall terminate, and the property shall be restored to	5411
the tax list for the year following the year of the transfer. A	5412
charge shall be levied against the property in an amount equal to	5413
the amount of additional taxes that would have been levied if	5414
such property had not been exempt from taxation. The charge	5415
constitutes a lien of the state upon such property as of the	5416
first day of January of the tax year in which the charge is	5417
levied and continues until discharged as provided by law.	5418

In lieu of the application for exemption otherwise required	5419
to be filed as required under section 5715.27 of the Revised	5420
Code, a count land reutilization corporation holding the property	5421
shall, upon the request of any county or state agency, submit its	5422
articles of incorporation substantiating its status as a county	5423
land reutilization corporation.	5424

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

5425

(1) "Delinquent lands" means all lands upon which delinquent	5426
taxes, as defined in section 323.01 of the Revised Code, remain	5427
unpaid at the time a settlement is made between the county	5428
treasurer and auditor pursuant to division (C) of section 321.24	5429
of the Revised Code.	5430

(2) "Delinquent vacant lands" means all lands that have been	5431
delinquent lands for at least two yearsone year and that are	5432
unimproved by any dwelling.	5433

(3) "County land reutilization corporation" means a county	5434
land reutilization corporation organized under Chapter 1724. of	5435
the Revised Code.	5436

(B) As used in sections 5719.04, 5721.03, and 5721.31 of the	5437
Revised Code and in any other sections of the Revised Code to	5438
which those sections are applicable, a newspaper or newspaper of	5439
general circulation shall be a publication bearing a title or	5440
name, regularly issued as frequently as once a week for a definite	5441
price or consideration paid for by not less than fifty per cent of	5442
those to whom distribution is made, having a second class mailing	5443
privilege, being not less than four pages, published continuously	5444
during the immediately preceding one-year period, and circulated	5445
generally in the political subdivision in which it is published.	5446
Such publication shall be of a type to which the general public	5447
resorts for passing events of a political, religious, commercial,	5448
and social nature, current happenings, announcements,	5449
miscellaneous reading matter, advertisements, and other notices.	5450

Sec. 5721.011.  Immediately after each settlement required by	5451
division (C) of section 321.24 of the Revised Code, each county	5452
auditor shall compile, in substantially the same form as the list	5453
and duplicate prepared pursuant to section 319.28 of the Revised	5454
Code, a list and duplicate of all delinquent lands in histhe	5455
auditor's county. In any such list there may be included lands	5456
that have been omitted from a prior list. Lands on which the only	5457
unpaid taxes are amounts claimed in good faith not to be due in	5458
complaints pending under section 5715.19 of the Revised Code and	5459
lands that are the subject of an application for exemption from	5460
taxation under section 5715.27 of the Revised Code shall not be	5461
included in the list. The delinquent land list and duplicate shall	5462
contain the description of the property and the name of the person	5463
in whose name it is listed as they appear on the tax list of the	5464
previous tax year and the total amount of all taxes, assessments,	5465
recoupment charges, penalties, and interest due and unpaid against	5466
the entry at the settlement and shall set forth as separate items	5467
any interest required to be so entered under divisiondivisions	5468
(B)(1) or, (2), and (3) of section 323.121 of the Revised Code.	5469
The original list shall be kept in the office of the auditor, and	5470
the duplicate shall be certified and delivered to the county	5471
treasurer within thirty days after the settlement required by	5472
division (C) of section 321.24 of the Revised Code.	5473

Sec. 5721.03.  (A) At the time of making the delinquent land	5474
list, as provided in section 5721.011 of the Revised Code, the	5475
county auditor shall compile a delinquent tax list consisting of	5476
all lands on the delinquent land list on which taxes have become	5477
delinquent at the close of the collection period immediately	5478
preceding the making of the delinquent land list. The auditor	5479
shall also compile a delinquent vacant land tax list of all	5480
delinquent vacant lands prior to the institution of any	5481
foreclosure and forfeiture actions against delinquent vacant lands	5482
under section 5721.14 of the Revised Code or any foreclosure	5483
actions against delinquent vacant lands under section 5721.18 of	5484
the Revised Code.	5485

The delinquent tax list, and the delinquent vacant land tax	5486
list if one is compiled, shall contain all of the information	5487
included on the delinquent land list, except that, if the	5488
auditor's records show that the name of the person in whose name	5489
the property currently is listed is not the name that appears on	5490
the delinquent land list, the name used in the delinquent tax list	5491
or the delinquent vacant land tax list shall be the name of the	5492
person the auditor's records show as the person in whose name the	5493
property currently is listed.	5494

Lands that have been included in a previously published	5495
delinquent tax list shall not be included in the delinquent tax	5496
list so long as taxes have remained delinquent on such lands for	5497
the entire intervening time.	5498

In either list, there may be included lands that have been	5499
omitted in error from a prior list and lands with respect to which	5500
the auditor has received a certification that a delinquent tax	5501
contract has become void since the publication of the last	5502
previously published list, provided the name of the owner was	5503
stricken from a prior list under section 5721.02 of the Revised	5504
Code.	5505

(B)(1) The auditor shall cause the delinquent tax list and	5506
the delinquent vacant land tax list, if one is compiled, to be	5507
published twice within sixty days after the delivery of the	5508
delinquent land duplicate to the county treasurer, in a newspaper	5509
of general circulation in the county. The publication shall be	5510
printed in the English language.	5511

The auditor shall insert display notices of the forthcoming	5512
publication of the delinquent tax list and, if it is to be	5513
published, the delinquent vacant land tax list once a week for two	5514
consecutive weeks in a newspaper of general circulation in the	5515
county. The display notices shall contain the times and methods of	5516
payment of taxes provided by law, including information concerning	5517
installment payments made in accordance with a written delinquent	5518
tax contract. The display notice for the delinquent tax list also	5519
shall include a notice that an interest charge will accrue on	5520
accounts remaining unpaid after the last day of November unless	5521
the taxpayer enters into a written delinquent tax contract to pay	5522
such taxes in installments. The display notice for the delinquent	5523
vacant land tax list if it is to be published also shall include a	5524
notice that delinquent vacant lands in the list are lands on which	5525
taxes have remained unpaid for two yearsone year after being	5526
certified delinquent, and that they are subject to foreclosure	5527
proceedings as provided in section 323.25, sections 323.65 to	5528
323.79, or section 5721.18 of the Revised Code, or foreclosure and	5529
forfeiture proceedings as provided in section 5721.14 of the	5530
Revised Code. Each display notice also shall state that the lands	5531
are subject to a tax certificate sale under section 5721.32 or	5532
5721.33 of the Revised Code or assignment to a county land	5533
reutilization corporation, as the case may be, and shall include	5534
any other information that the auditor considers pertinent to	5535
the purpose of the notice. The display notices shall be	5536
furnished by the auditor to the newspapers selected to publish	5537
the lists at least ten days before their first publication.	5538

(2) Publication of the list or lists may be made by a	5539
newspaper in installments, provided the complete publication of	5540
each list is made twice during the sixty-day period.	5541

(3) There shall be attached to the delinquent tax list a	5542
notice that the delinquent lands will be certified for foreclosure	5543
by the auditor unless the taxes, assessments, interest, and	5544
penalties due and owing on them are paid. There shall be attached	5545
to the delinquent vacant land tax list, if it is to be published,	5546
a notice that delinquent vacant lands will be certified for	5547
foreclosure or foreclosure and forfeiture by the auditor unless	5548
the taxes, assessments, interest, and penalties due and owing on	5549
them are paid within twenty-eight days after the final publication	5550
of the notice.	5551

(4) The auditor shall review the first publication of each	5552
list for accuracy and completeness and may correct any errors	5553
appearing in the list in the second publication.	5554

(C) For the purposes of section 5721.18 of the Revised Code,	5555
land is first certified delinquent on the date of the	5556
certification of the delinquent land list containing that land.	5557

Sec. 5721.06.  (A)(1) The form of the notice required to be	5558
attached to the published delinquent tax list by division (B)(3)	5559
of section 5721.03 of the Revised Code shall be in substance as	5560
follows:	5561

"DELINQUENT LAND TAX NOTICE	5562

The lands, lots, and parts of lots returned delinquent by the	5563
county treasurer of ................... county, with the taxes	5564
assessments, interest, and penalties, charged against them	5565
agreeably to law, are contained and described in the following	5566
list: (Here insert the list with the names of the owners of such	5567
respective tracts of land or town lots as designated on the	5568
delinquent tax list. If, prior to seven days before the	5569
publication of the list, a delinquent tax contract has been	5570
entered into under section 323.31 of the Revised Code, the owner's	5571
name may be stricken from the list or designated by an asterisk	5572
shown in the margin next to the owner's name.)	5573

Notice is hereby given that the whole of such several lands,	5574
lots, or parts of lots will be certified for foreclosure by the	5575
county auditor pursuant to law unless the whole of the delinquent	5576
taxes, assessments, interest, and penalties are paid within one	5577
year or unless a tax certificate with respect to the parcel is	5578
sold under section 5721.32 or 5721.33 of the Revised Code. The	5579
names of persons who have entered into a written delinquent tax	5580
contract with the county treasurer to discharge the delinquency	5581
are designated by an asterisk or have been stricken from the	5582
list."	5583

(2) If the county treasurer has certified to the county	5584
auditor that the treasurer intends to offer for sale or assign a	5585
tax certificate with respect to one or more parcels of delinquent	5586
land under section 5721.32 or 5721.33 of the Revised Code, the	5587
form of the notice shall include the following statement, appended	5588
after the second paragraph of the notice prescribed by division	5589
(A)(1) of this section:	5590

"Notice also is hereby given that a tax certificate may be	5591
offered for sale or assigned under section 5721.32 or 5721.33 of	5592
the Revised Code with respect to those parcels shown on this list.	5593
If a tax certificate on a parcel is purchased, the purchaser of	5594
the tax certificate acquires the state's or its taxing district's	5595
first lien against the property, and an additional interest charge	5596
of up to eighteen per cent per annum shall be assessed against the	5597
parcel. In addition, failure by the owner of the parcel to redeem	5598
the tax certificate may result in foreclosure proceedings against	5599
the parcel. No tax certificate shall be offered for sale if the	5600
owner of the parcel has either discharged the lien by paying to	5601
the county treasurer in cash the amount of delinquent taxes,	5602
assessments, penalties, interest, and charges charged against the	5603
property, or has entered into a valid delinquent tax contract	5604
pursuant to section 323.31 of the Revised Code to pay those	5605
amounts in installments."	5606

(B) The form of the notice required to be attached to the	5607
published delinquent vacant land tax list by division (B)(3) of	5608
section 5721.03 of the Revised Code shall be in substance as	5609
follows:	5610

"DELINQUENT VACANT LAND TAX NOTICE	5611

The delinquent vacant lands, returned delinquent by the	5612
county treasurer of................. county, with the taxes	5613
assessments, interest, and penalties charged against them	5614
according to law, and remaining delinquent for two yearsone year,	5615
are contained and described in the following list: (here insert	5616
the list with the names of the owners of the respective tracts of	5617
land as designated on the delinquent vacant land tax list. If,	5618
prior to seven days before the publication of the list, a	5619
delinquent tax contract has been entered into under section 323.31	5620
of the Revised Code, the owner's name may be stricken from the	5621
list or designated by an asterisk shown in the margin next to the	5622
owner's name.)	5623

Notice is hereby given that these delinquent vacant lands	5624
will be certified for foreclosure or foreclosure and forfeiture by	5625
the county auditor pursuant to law unless the whole of the	5626
delinquent taxes, assessments, interest, and penalties are paid	5627
within twenty-eight days after the final publication of this	5628
notice. The names of persons who have entered into a written	5629
delinquent tax contract with the county treasurer to discharge the	5630
delinquency are designated by an asterisk or have been stricken	5631
from the list."	5632

Sec. 5721.10.  Except as otherwise provided under sections	5633
5721.30 to 5721.43 of the Revised Code, the state shall have the	5634
first lien on the lands and lots described in the delinquent land	5635
list, for the amount of taxes, assessments, interest, and penalty	5636
charged prior to the delivery of such list. If the taxes have not	5637
been paid for one year after having been certified as delinquent,	5638
the state shall institute foreclosure proceedings in the manner	5639
provided by sectionssection 323.25, sections 323.65 to 323.79, or	5640
sections 5721.01 to 5721.28 of the Revised Code, unless a tax	5641
certificate respecting that property has been sold or assigned	5642
under section 5721.32 or 5721.33 of the Revised Code, or unless	5643
such taxes are the subject of a valid delinquent tax contract	5644
under section 323.31 of the Revised Code for which the county	5645
treasurer has not made certification to the county auditor that	5646
the delinquent tax contract has become void. The court shall	5647
levy, as costs in the foreclosure proceedings instituted on the	5648
certification of delinquency, the cost of an abstract or	5649
certificate of title to the property described in the	5650
certification, if it is required by the court, to be paid into	5651
the general fund of the county. Sections 5721.01 to 5721.28 of	5652
the Revised Code do not prevent the partial payment of such	5653
delinquent taxes, assessments, interest, and penalty during the	5654
period the delinquency is being discharged in accordance with a	5655
delinquent tax contract under section 323.31 of the Revised Code,	5656
but the partial payments may be made and received as provided by	5657
law without prejudice to the right of the state to institute	5658
foreclosure proceedings for any amount then remaining unpaid, if	5659
the county treasurer certifies to the county auditor that the	5660
delinquent tax contract has become void.	5661

Sec. 5721.11.  The county auditor shall enter upon the county	5662
auditor's tax list and county treasurer's duplicate, showing lands	5663
delinquent, the word "delinquent," and such entry on said tax list	5664
and duplicate is notice to all purchasers or other persons	5665
acquiring any right, title, or interest in or to the land	5666
pertinent to which such entry is made, of the prior right and lien	5667
of the state under sections 323.01 to 323.79 or sections 5721.01	5668
to 5721.28, inclusive, of the Revised Code.	5669

Sec. 5721.18.  The county prosecuting attorney, upon the	5670
delivery to the prosecuting attorney by the county auditor of a	5671
delinquent land or delinquent vacant land tax certificate, or of a	5672
master list of delinquent or delinquent vacant tracts, shall	5673
institute a foreclosure proceeding under this section in the name	5674
of the county treasurer to foreclose the lien of the state, in any	5675
court with jurisdiction or in the county board of revision with	5676
jurisdiction pursuant to section 323.66 of the Revised Code,	5677
unless the taxes, assessments, charges, penalties, and interest	5678
are paid prior to the time a complaint is filed, or unless a	5679
foreclosure or foreclosure and forfeiture action has been or will	5680
be instituted under section 323.25, sections 323.65 to 323.79, or	5681
section 5721.14 of the Revised Code. If the delinquent land or	5682
delinquent vacant land tax certificate or the master list of	5683
delinquent or delinquent vacant tracts lists minerals or rights	5684
to minerals listed pursuant to sections 5713.04, 5713.05, and	5685
5713.06 of the Revised Code, the county prosecuting attorney may	5686
institute a foreclosure proceeding in the name of the county	5687
treasurer, in any court with jurisdiction, to foreclose the lien	5688
of the state against such minerals or rights to minerals, unless	5689
the taxes, assessments, charges, penalties, and interest are paid	5690
prior to the time the complaint is filed, or unless a foreclosure	5691
or foreclosure and forfeiture action has been or will be	5692
instituted under section 323.25, sections 323.65 to 323.79, or	5693
section 5721.14 of the Revised Code.	5694

The prosecuting attorney shall prosecute the proceeding to	5695
final judgment and satisfaction. Within ten days after obtaining a	5696
judgment, the prosecuting attorney shall notify the treasurer in	5697
writing that judgment has been rendered. If there is a copy of a	5698
written delinquent tax contract attached to the certificate or an	5699
asterisk next to an entry on the master list, or if a copy of a	5700
delinquent tax contract is received from the auditor prior to the	5701
commencement of the proceeding under this section, the prosecuting	5702
attorney shall not institute the proceeding under this section,	5703
unless the prosecuting attorney receives a certification of the	5704
treasurer that the delinquent tax contract has become void.	5705

(A) This division applies to all foreclosure proceedings not	5706
instituted and prosecuted under section 323.25 of the Revised Code	5707
or division (B) or (C) of this section. The foreclosure	5708
proceedings shall be instituted and prosecuted in the same manner	5709
as is provided by law for the foreclosure of mortgages on land,	5710
except that, if service by publication is necessary, such	5711
publication shall be made once a week for three consecutive weeks	5712
instead of as provided by the Rules of Civil Procedure, and the	5713
service shall be complete at the expiration of three weeks after	5714
the date of the first publication. In any proceeding prosecuted	5715
under this section, if the prosecuting attorney determines that	5716
service upon a defendant may be obtained ultimately only by	5717
publication, the prosecuting attorney may cause service to be made	5718
simultaneously by certified mail, return receipt requested,	5719
ordinary mail, and publication.	5720

In any county that has adopted a permanent parcel number	5721
system, the parcel may be described in the notice by parcel number	5722
only, instead of also with a complete legal description, if the	5723
prosecuting attorney determines that the publication of the	5724
complete legal description is not necessary to provide reasonable	5725
notice of the foreclosure proceeding to the interested parties. If	5726
the complete legal description is not published, the notice shall	5727
indicate where the complete legal description may be obtained.	5728

It is sufficient, having been made a proper party to the	5729
foreclosure proceeding, for the treasurer to allege in the	5730
treasurer's complaint that the certificate or master list has been	5731
duly filed by the auditor, that the amount of money appearing to	5732
be due and unpaid is due and unpaid, and that there is a lien	5733
against the property described in the certificate or master list,	5734
without setting forth in the complaint any other or special matter	5735
relating to the foreclosure proceeding. The prayer of the	5736
complaint shall be that the court or the county board of revision	5737
with jurisdiction pursuant to section 323.66 of the Revised Code	5738
issue an order that the property be sold or conveyed by the	5739
sheriff or otherwise be disposed of, and the equity of redemption	5740
be extinguished, according to the alternative redemption	5741
procedures prescribed in sections 323.65 to 323.79 of the	5742
Revised Code, or if the action is in the municipal court by the	5743
bailiff, in the manner provided in section 5721.19 of the Revised	5744
Code.	5745

In the foreclosure proceeding, the treasurer may join in one	5746
action any number of lots or lands, but the decree shall be	5747
rendered separately, and any proceedings may be severed, in the	5748
discretion of the court or board of revision, for the purpose of	5749
trial or appeal, and the court or board of revision shall make	5750
such order for the payment of costs as is considered proper. The	5751
certificate or master list filed by the auditor with the	5752
prosecuting attorney is prima-facie evidence at the trial of the	5753
foreclosure action of the amount and validity of the taxes,	5754
assessments, charges, penalties, and interest appearing due and	5755
unpaid and of their nonpayment.	5756

(B) Foreclosure proceedings constituting an action in rem may	5757
be commenced by the filing of a complaint after the end of the	5758
second year from the date on which the delinquency was first	5759
certified by the auditor. Prior to filing such an action in rem,	5760
the prosecuting attorney shall cause a title search to be	5761
conducted for the purpose of identifying any lienholders or other	5762
persons with interests in the property subject to foreclosure.	5763
Following the title search, the action in rem shall be instituted	5764
by filing in the office of the clerk of a court with jurisdiction	5765
a complaint bearing a caption substantially in the form set forth	5766
in division (A) of section 5721.181 of the Revised Code.	5767

Any number of parcels may be joined in one action. Each	5768
separate parcel included in a complaint shall be given a serial	5769
number and shall be separately indexed and docketed by the clerk	5770
of the court in a book kept by the clerk for such purpose. A	5771
complaint shall contain the permanent parcel number of each parcel	5772
included in it, the full street address of the parcel when	5773
available, a description of the parcel as set forth in the	5774
certificate or master list, the name and address of the last known	5775
owner of the parcel if they appear on the general tax list, the	5776
name and address of each lienholder and other person with an	5777
interest in the parcel identified in the title search relating to	5778
the parcel that is required by this division, and the amount of	5779
taxes, assessments, charges, penalties, and interest due and	5780
unpaid with respect to the parcel. It is sufficient for the	5781
treasurer to allege in the complaint that the certificate or	5782
master list has been duly filed by the auditor with respect to	5783
each parcel listed, that the amount of money with respect to each	5784
parcel appearing to be due and unpaid is due and unpaid, and that	5785
there is a lien against each parcel, without setting forth any	5786
other or special matters. The prayer of the complaint shall be	5787
that the court issue an order that the land described in the	5788
complaint be sold in the manner provided in section 5721.19 of the	5789
Revised Code.	5790

(1) Within thirty days after the filing of a complaint, the	5791
clerk of the court in which the complaint was filed shall cause a	5792
notice of foreclosure substantially in the form of the notice set	5793
forth in division (B) of section 5721.181 of the Revised Code to	5794
be published once a week for three consecutive weeks in a	5795
newspaper of general circulation in the county. In any county that	5796
has adopted a permanent parcel number system, the parcel may be	5797
described in the notice by parcel number only, instead of also	5798
with a complete legal description, if the prosecuting attorney	5799
determines that the publication of the complete legal description	5800
is not necessary to provide reasonable notice of the foreclosure	5801
proceeding to the interested parties. If the complete legal	5802
description is not published, the notice shall indicate where the	5803
complete legal description may be obtained.	5804

After the third publication, the publisher shall file with	5805
the clerk of the court an affidavit stating the fact of the	5806
publication and including a copy of the notice of foreclosure as	5807
published. Service of process for purposes of the action in rem	5808
shall be considered as complete on the date of the last	5809
publication.	5810

Within thirty days after the filing of a complaint and before	5811
the final date of publication of the notice of foreclosure, the	5812
clerk of the court also shall cause a copy of a notice	5813
substantially in the form of the notice set forth in division (C)	5814
of section 5721.181 of the Revised Code to be mailed by certified	5815
mail, with postage prepaid, to each person named in the complaint	5816
as being the last known owner of a parcel included in it, or as	5817
being a lienholder or other person with an interest in a parcel	5818
included in it. The notice shall be sent to the address of each	5819
such person, as set forth in the complaint, and the clerk shall	5820
enter the fact of such mailing upon the appearance docket. If the	5821
name and address of the last known owner of a parcel included in a	5822
complaint is not set forth in it, the auditor shall file an	5823
affidavit with the clerk stating that the name and address of the	5824
last known owner does not appear on the general tax list.	5825

(2)(a) An answer may be filed in an action in rem under this	5826
division by any person owning or claiming any right, title, or	5827
interest in, or lien upon, any parcel described in the complaint.	5828
The answer shall contain the caption and number of the action and	5829
the serial number of the parcel concerned. The answer shall set	5830
forth the nature and amount of interest claimed in the parcel and	5831
any defense or objection to the foreclosure of the lien of the	5832
state for delinquent taxes, assessments, charges, penalties, and	5833
interest as shown in the complaint. The answer shall be filed in	5834
the office of the clerk of the court, and a copy of the answer	5835
shall be served on the prosecuting attorney, not later than	5836
twenty-eight days after the date of final publication of the	5837
notice of foreclosure. If an answer is not filed within such time,	5838
a default judgment may be taken as to any parcel included in a	5839
complaint as to which no answer has been filed. A default judgment	5840
is valid and effective with respect to all persons owning or	5841
claiming any right, title, or interest in, or lien upon, any such	5842
parcel, notwithstanding that one or more of such persons are	5843
minors, incompetents, absentees or nonresidents of the state, or	5844
convicts in confinement.	5845

(b)(i) A receiver appointed pursuant to divisions (C)(2) and	5846
(3) of section 3767.41 of the Revised Code may file an answer	5847
pursuant to division (B)(2)(a) of this section, but is not	5848
required to do so as a condition of receiving proceeds in a	5849
distribution under division (B)(1) of section 5721.17 of the	5850
Revised Code.	5851

(ii) When a receivership under section 3767.41 of the Revised	5852
Code is associated with a parcel, the notice of foreclosure set	5853
forth in division (B) of section 5721.181 of the Revised Code and	5854
the notice set forth in division (C) of that section shall be	5855
modified to reflect the provisions of division (B)(2)(b)(i) of	5856
this section.	5857

(3) At the trial of an action in rem under this division, the	5858
certificate or master list filed by the auditor with the	5859
prosecuting attorney shall be prima-facie evidence of the amount	5860
and validity of the taxes, assessments, charges, penalties, and	5861
interest appearing due and unpaid on the parcel to which the	5862
certificate or master list relates and their nonpayment. If an	5863
answer is properly filed, the court may, in its discretion, and	5864
shall, at the request of the person filing the answer, grant a	5865
severance of the proceedings as to any parcel described in such	5866
answer for purposes of trial or appeal.	5867

(C) In addition to the actions in rem authorized under	5868
division (B) of this section and section 5721.14 of the Revised	5869
Code, an action in rem may be commenced under this division. An	5870
action commenced under this division shall conform to all of the	5871
requirements of division (B) of this section except as follows:	5872

(1) The prosecuting attorney shall not cause a title search	5873
to be conducted for the purpose of identifying any lienholders or	5874
other persons with interests in the property subject to	5875
foreclosure, except that the prosecuting attorney shall cause a	5876
title search to be conducted to identify any receiver's lien.	5877

(2) The names and addresses of lienholders and persons with	5878
an interest in the parcel shall not be contained in the complaint,	5879
and notice shall not be mailed to lienholders and persons with an	5880
interest as provided in division (B)(1) of this section, except	5881
that the name and address of a receiver under section 3767.41 of	5882
the Revised Code shall be contained in the complaint and notice	5883
shall be mailed to the receiver.	5884

(3) With respect to the forms applicable to actions commenced	5885
under division (B) of this section and contained in section	5886
5721.181 of the Revised Code:	5887

(a) The notice of foreclosure prescribed by division (B) of	5888
section 5721.181 of the Revised Code shall be revised to exclude	5889
any reference to the inclusion of the name and address of each	5890
lienholder and other person with an interest in the parcel	5891
identified in a statutorily required title search relating to the	5892
parcel, and to exclude any such names and addresses from the	5893
published notice, except that the revised notice shall refer to	5894
the inclusion of the name and address of a receiver under section	5895
3767.41 of the Revised Code and the published notice shall include	5896
the receiver's name and address. The notice of foreclosure also	5897
shall include the following in boldface type:	5898

"If pursuant to the action the parcel is sold, the sale shall	5899
not affect or extinguish any lien or encumbrance with respect to	5900
the parcel other than a receiver's lien and other than the lien	5901
for land taxes, assessments, charges, interest, and penalties for	5902
which the lien is foreclosed and in satisfaction of which the	5903
property is sold. All other liens and encumbrances with respect to	5904
the parcel shall survive the sale."	5905

(b) The notice to the owner, lienholders, and other persons	5906
with an interest in a parcel shall be a notice only to the owner	5907
and to any receiver under section 3767.41 of the Revised Code, and	5908
the last two sentences of the notice shall be omitted.	5909

(4) As used in this division, a "receiver's lien" means the	5910
lien of a receiver appointed pursuant to divisions (C)(2) and (3)	5911
of section 3767.41 of the Revised Code that is acquired pursuant	5912
to division (H)(2)(b) of that section for any unreimbursed	5913
expenses and other amounts paid in accordance with division (F) of	5914
that section by the receiver and for the fees of the receiver	5915
approved pursuant to division (H)(1) of that section.	5916

(D) If the prosecuting attorney determines that an action in	5917
rem under division (B) or (C) of this section is precluded by law,	5918
then foreclosure proceedings shall be filed pursuant to division	5919
(A) of this section, and the complaint in the action in personam	5920
shall set forth the grounds upon which the action in rem is	5921
precluded.	5922

(E) The conveyance by the owner of any parcel against which a	5923
complaint has been filed pursuant to this section at any time	5924
after the date of publication of the parcel on the delinquent tax	5925
list but before the date of a judgment of foreclosure pursuant to	5926
section 5721.19 of the Revised Code shall not nullify the right of	5927
the county to proceed with the foreclosure.	5928

Sec. 5721.19.  (A) In its judgment of foreclosure rendered	5929
with respect to actions filed pursuant to section 5721.18 of the	5930
Revised Code, the court or the county board of revision with	5931
jurisdiction pursuant to section 323.66 of the Revised Code shall	5932
enter a finding with respect to each parcel of the amount of the	5933
taxes, assessments, charges, penalties, and interest, and the	5934
costs incurred in the foreclosure proceeding instituted against	5935
it, that are due and unpaid. The court or the county board of	5936
revision shall order such premises to be transferred pursuant to	5937
division (I) of this section or may order each parcel to be sold,	5938
without appraisal, for not less than either of the following:	5939

(1) The fair market value of the parcel, as determined by the	5940
county auditor, plus the costs incurred in the foreclosure	5941
proceeding;	5942

(2) The total amount of the finding entered by the court or	5943
the county board of revision, including all taxes, assessments,	5944
charges, penalties, and interest payable subsequent to the	5945
delivery to the county prosecuting attorney of the delinquent land	5946
tax certificate or master list of delinquent tracts and prior to	5947
the transfer of the deed of the parcel to the purchaser following	5948
confirmation of sale, plus the costs incurred in the foreclosure	5949
proceeding. For purposes of determining such amount, the county	5950
treasurer may estimate the amount of taxes, assessments, interest,	5951
penalties, and costs that will be payable at the time the deed of	5952
the property is transferred to the purchaser.	5953

Notwithstanding the minimum sales price provisions of	5954
divisions (A)(1) and (2) of this section to the contrary, a parcel	5955
sold pursuant to this section shall not be sold for less than the	5956
amount described in division (A)(2) of this section if the highest	5957
bidder is the owner of record of the parcel immediately prior to	5958
the judgment of foreclosure or a member of the following class of	5959
parties connected to that owner: a member of that owner's	5960
immediate family, a person with a power of attorney appointed by	5961
that owner who subsequently transfers the parcel to the owner, a	5962
sole proprietorship owned by that owner or a member of that	5963
owner's immediate family, or a partnership, trust, business trust,	5964
corporation, or association in which the owner or a member of the	5965
owner's immediate family owns or controls directly or indirectly	5966
more than fifty per cent. If a parcel sells for less than the	5967
amount described in division (A)(2) of this section, the officer	5968
conducting the sale shall require the buyer to complete an	5969
affidavit stating that the buyer is not the owner of record	5970
immediately prior to the judgment of foreclosure or a member of	5971
the specified class of parties connected to that owner, and the	5972
affidavit shall become part of the court records of the	5973
proceeding. If the county auditor discovers within three years	5974
after the date of the sale that a parcel was sold to that owner or	5975
a member of the specified class of parties connected to that owner	5976
for a price less than the amount so described, and if the parcel	5977
is still owned by that owner or a member of the specified class of	5978
parties connected to that owner, the auditor within thirty days	5979
after such discovery shall add the difference between that amount	5980
and the sale price to the amount of taxes that then stand charged	5981
against the parcel and is payable at the next succeeding date for	5982
payment of real property taxes. As used in this paragraph,	5983
"immediate family" means a spouse who resides in the same	5984
household and children.	5985

(B) Each parcel affected by the court's finding and order of	5986
sale shall be separately sold, unless the court orders any of such	5987
parcels to be sold together.	5988

Each parcel shall be advertised and sold by the officer to	5989
whom the order of sale is directed in the manner provided by law	5990
for the sale of real property on execution. The advertisement for	5991
sale of each parcel shall be published once a week for three	5992
consecutive weeks and shall include the date on which a second	5993
sale will be conducted if no bid is accepted at the first sale.	5994
Any number of parcels may be included in one advertisement.	5995

The notice of the advertisement shall be substantially in the	5996
form of the notice set forth in section 5721.191 of the Revised	5997
Code. In any county that has adopted a permanent parcel number	5998
system, the parcel may be described in the notice by parcel number	5999
only, instead of also with a complete legal description, if the	6000
prosecuting attorney determines that the publication of the	6001
complete legal description is not necessary to provide reasonable	6002
notice of the foreclosure sale to potential bidders. If the	6003
complete legal description is not published, the notice shall	6004
indicate where the complete legal description may be obtained.	6005

(C)(1) Whenever the officer charged to conduct the sale	6006
offers any parcel for sale the officer first shall read aloud a	6007
complete legal description of the parcel, or in the alternative,	6008
may read aloud only a summary description, including the complete	6009
street address of the parcel, if any, and a parcel number if the	6010
county has adopted a permanent parcel number system and if the	6011
advertising notice prepared pursuant to this section includes a	6012
complete legal description or indicates where the complete legal	6013
description may be obtained. Whenever the officer charged to	6014
conduct the sale offers any parcel for sale and no bids are made	6015
equal to the lesser of the amounts described in divisions (A)(1)	6016
and (2) of this section, the officer shall adjourn the sale of the	6017
parcel to the second date that was specified in the advertisement	6018
of sale. The second date shall be not less than two weeks or more	6019
than six weeks from the day on which the parcel was first offered	6020
for sale. The second sale shall be held at the same place and	6021
commence at the same time as set forth in the advertisement of	6022
sale. The officer shall offer any parcel not sold at the first	6023
sale. Upon the conclusion of any sale, or if any parcel remains	6024
unsold after being offered at two sales, the officer conducting	6025
the sale shall report the results to the court.	6026

(2)(a) If a parcel remains unsold after being offered at two	6027
sales, or one sale in the case of abandoned lands foreclosed under	6028
sections 323.65 to 323.79 of the Revised Code, or if a parcel	6029
sells at any sale but the amount of the price is less than the	6030
costs incurred in the proceeding instituted against the parcel	6031
under section 5721.18 of the Revised Code, then the clerk of the	6032
court shall certify to the county auditor the amount of those	6033
costs that remains unpaid. At the next semiannual apportionment of	6034
real property taxes that occurs following any such certification,	6035
the auditor shall reduce the real property taxes that the auditor	6036
otherwise would distribute to each taxing district. In making the	6037
reductions, the auditor shall subtract from the otherwise	6038
distributable real property taxes to a taxing district an amount	6039
that shall be determined by multiplying the certified costs by a	6040
fraction the numerator of which shall be the amount of the taxes,	6041
assessments, charges, penalties, and interest on the parcel owed	6042
to that taxing district at the time the parcel first was offered	6043
for sale pursuant to this section, and the denominator of which	6044
shall be the total of the taxes, assessments, charges, penalties,	6045
and interest on the parcel owed to all the taxing districts at	6046
that time. The auditor promptly shall pay to the clerk of the	6047
court the amounts of the reductions.	6048

(b) If reductions occur pursuant to division (C)(2)(a) of	6049
this section, and if at a subsequent time a parcel is sold at a	6050
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of	6051
the Revised Code, then, notwithstanding other provisions of the	6052
Revised Code, except section 5721.17 of the Revised Code,	6053
governing the distribution of the proceeds of a foreclosure or	6054
forfeiture sale, the proceeds first shall be distributed to	6055
reimburse the taxing districts subjected to reductions in their	6056
otherwise distributable real property taxes. The distributions	6057
shall be based on the same proportions used for purposes of	6058
division (C)(2)(a) of this section.	6059

(3) The court, in its discretion, may order any parcel not	6060
sold pursuant to the original order of sale to be advertised and	6061
offered for sale at a subsequent foreclosure sale. For such	6062
purpose, the court may direct the parcel to be appraised and fix a	6063
minimum price for which it may be sold.	6064

(D) Except as otherwise provided in division (B)(1) of	6065
section 5721.17 of the Revised Code, upon the confirmation of a	6066
sale, the proceeds of the sale shall be applied as follows:	6067

(1) The costs incurred in any proceeding filed against the	6068
parcel pursuant to section 5721.18 of the Revised Code shall be	6069
paid first.	6070

(2) Following the payment required by division (D)(1) of this	6071
section, the part of the proceeds that is equal to five per cent	6072
of the taxes and assessments due shall be deposited in the	6073
delinquent tax and assessment collection fund created pursuant to	6074
section 321.261 of the Revised Code. If a county land	6075
reutilization corporation is operating in the county, the board of	6076
county commissioners, by resolution, may provide that an	6077
additional amount, not to exceed five per cent of such taxes and	6078
assessments, shall be credited to the county land reutilization	6079
corporation fund created by section 321.263 of the Revised Code	6080
to pay for the corporation's expenses. If such a resolution is in	6081
effect, the percentage of such taxes and assessments so provided	6082
shall be credited to that fund.	6083

(3) Following the payment required by division (D)(2) of this	6084
section, the amount found due for taxes, assessments, charges,	6085
penalties, and interest shall be paid, including all taxes,	6086
assessments, charges, penalties, and interest payable subsequent	6087
to the delivery to the county prosecuting attorney of the	6088
delinquent land tax certificate or master list of delinquent	6089
tracts and prior to the transfer of the deed of the parcel to the	6090
purchaser following confirmation of sale. If the proceeds	6091
available for distribution pursuant to division (D)(3) of this	6092
section are sufficient to pay the entire amount of those taxes,	6093
assessments, charges, penalties, and interest, the portion of the	6094
proceeds representing taxes, interest, and penalties shall be paid	6095
to each claimant in proportion to the amount of taxes levied by	6096
the claimant in the preceding tax year, and the amount	6097
representing assessments and other charges shall be paid to each	6098
claimant in the order in which they became due. If the proceeds	6099
are not sufficient to pay that entire amount, the proportion of	6100
the proceeds representing taxes, penalties, and interest shall be	6101
paid to each claimant in the same proportion that the amount of	6102
taxes levied by the claimant against the parcel in the preceding	6103
tax year bears to the taxes levied by all such claimants against	6104
the parcel in the preceding tax year, and the proportion of the	6105
proceeds representing items of assessments and other charges shall	6106
be credited to those items in the order in which they became due.	6107

(E) If the proceeds from the sale of a parcel are	6108
insufficient to pay in full the amount of the taxes, assessments,	6109
charges, penalties, and interest which are due and unpaid; the	6110
costs incurred in the foreclosure proceeding instituted against it	6111
which are due and unpaid; and, if division (B)(1) of section	6112
5721.17 of the Revised Code is applicable, any notes issued by a	6113
receiver pursuant to division (F) of section 3767.41 of the	6114
Revised Code and any receiver's lien as defined in division (C)(4)	6115
of section 5721.18 of the Revised Code, the court, pursuant to	6116
section 5721.192 of the Revised Code, may enter a deficiency	6117
judgment against the owner of record of the parcel for the unpaid	6118
amount. If that owner of record is a corporation, the court may	6119
enter the deficiency judgment against the stockholder holding a	6120
majority of that corporation's stock.	6121

If after distribution of proceeds from the sale of the parcel	6122
under division (D) of this section the amount of proceeds to be	6123
applied to pay the taxes, assessments, charges, penalties,	6124
interest, and costs is insufficient to pay them in full, and the	6125
court does not enter a deficiency judgment against the owner of	6126
record pursuant to this division, the taxes, assessments, charges,	6127
penalties, interest, and costs shall be deemed satisfied.	6128

(F)(1) Upon confirmation of a sale, a spouse of the party	6129
charged with the delinquent taxes or assessments shall thereby be	6130
barred of the right of dower in the property sold, though such	6131
spouse was not a party to the action. No statute of limitations	6132
shall apply to such action. When the land or lots stand charged on	6133
the tax duplicate as certified delinquent, it is not necessary to	6134
make the state a party to the foreclosure proceeding, but the	6135
state shall be deemed a party to such action through and be	6136
represented by the county treasurer.	6137

(2) Except as otherwise provided in divisions (F)(3) and (G)	6138
of this section, unless such land or lots were previously redeemed	6139
pursuant to section 5721.25 of the Revised Code, upon the filing	6140
of the entry of confirmation of any sale or the expiration of the	6141
alternative redemption period as defined in section 323.65 of the	6142
Revised Code, if applicable, the title to such land or lots shall	6143
be incontestable in the purchaser and shall be free and clear of	6144
all liens and encumbrances, except a federal tax lien notice of	6145
which is properly filed in accordance with section 317.09 of the	6146
Revised Code prior to the date that a foreclosure proceeding is	6147
instituted pursuant to division (B) of section 5721.18 of the	6148
Revised Code and the easements and covenants of record running	6149
with the land or lots that were created prior to the time the	6150
taxes or assessments, for the nonpayment of which the land or	6151
lots are sold at foreclosure, became due and payable.	6152

(3) When proceedings for foreclosure are instituted under	6153
division (C) of section 5721.18 of the Revised Code, unless the	6154
land or lots were previously redeemed pursuant to section 5721.25	6155
of the Revised Code or before the expiration of the alternative	6156
redemption period, upon the filing of the entry of confirmation of	6157
sale or after the expiration of the alternative redemption period,	6158
as may apply to the case, the title to such land or lots shall	6159
be incontestable in the purchaser and shall be free of any	6160
receiver's lien as defined in division (C)(4) of section 5721.18	6161
of the Revised Code and, except as otherwise provided in division	6162
(G) of this section, the liens for land taxes, assessments,	6163
charges, interest, and penalties for which the lien was foreclosed	6164
and in satisfaction of which the property was sold. All other	6165
liens and encumbrances with respect to the land or lots shall	6166
survive the sale.	6167

(4) The title shall not be invalid because of any	6168
irregularity, informality, or omission of any proceedings under	6169
this chapter, or in any processes of taxation, if such	6170
irregularity, informality, or omission does not abrogate the	6171
provision for notice to holders of title, lien, or mortgage to, or	6172
other interests in, such foreclosed lands or lots, as prescribed	6173
in this chapter.	6174

(G) If a parcel is sold under this section for the amount	6175
described in division (A)(2) of this section, and the county	6176
treasurer's estimate exceeds the amount of taxes, assessments,	6177
interest, penalties, and costs actually payable when the deed is	6178
transferred to the purchaser, the officer who conducted the sale	6179
shall refund to the purchaser the difference between the estimate	6180
and the amount actually payable. If the amount of taxes,	6181
assessments, interest, penalties, and costs actually payable when	6182
the deed is transferred to the purchaser exceeds the county	6183
treasurer's estimate, the officer shall certify the amount of the	6184
excess to the treasurer, who shall enter that amount on the real	6185
and public utility property tax duplicate opposite the property;	6186
the amount of the excess shall be payable at the next succeeding	6187
date prescribed for payment of taxes in section 323.12 of the	6188
Revised Code.	6189

(H) If a parcel is sold or transferred under this section or	6190
sections 323.28 and 323.65 to 323.78 of the Revised Code, the	6191
officer who conducted the sale or made the transfer of the	6192
property shall collect the recording fee and any associated costs	6193
to cover the recording from the purchaser or transferee at the	6194
time of the sale or transfer and, following confirmation of the	6195
sale or transfer, shall execute and record the deed conveying	6196
title to the parcel to the purchaser or transferee. For purposes	6197
of recording such deed, by placement of a bid or making a	6198
statement of interest by any party ultimately awarded the parcel,	6199
that purchaser or transferee thereby appoints the officer who	6200
makes the sale or is charged with executing and delivering the	6201
deed as agent for the purchaser or transferee for the sole purpose	6202
of accepting delivery of the deed. For such purposes, the	6203
confirmation of any such sale or order to transfer the parcel	6204
without appraisal or sale shall be deemed delivered upon the	6205
confirmation of such sale or transfer.	6206

(I) Notwithstanding section 5722.03 of the Revised Code, if	6207
the complaint alleges that the property is delinquent vacant land	6208
as defined in section 5721.01 of the Revised Code, abandoned lands	6209
as defined in section 323.65 of the Revised Code, or lands	6210
described in division (E) of section 5722.01 of the Revised Code,	6211
and the value of the taxes, assessments, penalties, interest, and	6212
all other charges and costs of the action exceed the auditor's	6213
fair market value of the parcel, then the court or board of	6214
revision having jurisdiction over the matter on motion of the	6215
plaintiff, or on the court's or board's own motion, shall, upon	6216
any adjudication of foreclosure, order, without appraisal and	6217
without sale, the fee simple title of the property to be	6218
transferred to and vested in an electing subdivision as defined in	6219
division (A) of section 5722.01 of the Revised Code. For purposes	6220
of determining whether the taxes, assessments, penalties,	6221
interest, and all other charges and costs of the action exceed	6222
the actual fair market value of the parcel, the auditor's most	6223
current valuation shall be rebuttably presumed to be, and	6224
constitute prima-facie evidence of, the fair market value of the	6225
parcel. In such case, the filing for journalization of a decree	6226
of foreclosure ordering that direct transfer without appraisal or	6227
sale shall constitute confirmation of the transfer and thereby	6228
terminate any further statutory or common law right of	6229
redemption.	6230

Sec. 5721.191.  (A) Subject to division (B) of this section,	6231
the form for the advertisement of a sale conducted pursuant to	6232
section 5721.19 of the Revised Code shall be as follows:	6233

"Notice of sale under judgment of foreclosure of liens	6234

for delinquent land taxes	6235

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

6236

case no.

6237

in the matter of foreclosure of liens for

6238

delinquent land taxes

6239

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

6240

Plaintiff,

vs.	6241

parcels of land encumbered with delinquent

6242

tax liens,

6243

Defendants.

Defendants.	6244

Whereas, judgment has been rendered against certain parcels	6245
of real property for taxes, assessments, charges, penalties,	6246
interest, and costs as follows:	6247

(Here set out, for each parcel, the respective permanent	6248
parcel number, full street address, description of the parcel,	6249
name and address of the last known owners of the parcel as shown	6250
on the general tax list, and total amount of the judgment) and;	6251

Whereas, such judgment orders such real property to be sold	6252
or otherwise disposed of according to law by the undersigned to	6253
satisfy the total amount of such judgment;	6254

Now, therefore, public notice is hereby given that I,	6255
.................... (officer of .........................., Ohio,	6256
will either dispose of such property according to law or sell such	6257
real property at public auction, for cash, to the highest bidder	6258
of an amount that equals at least (insert here, as in the court's	6259
order, the fair market value of the parcel as determined by the	6260
county auditor, or the total amount of the judgment, including all	6261
taxes, assessments, charges, penalties, and interest payable	6262
subsequent to the delivery to the prosecuting attorney of the	6263
delinquent land tax certificate or master list of delinquent	6264
tracts and prior to the transfer of the deed of the property to	6265
the purchaser following confirmation of sale), between the hours	6266
of ......... a.m. and ....... p.m., at (address and location) in	6267
..............., Ohio, on ..........., the .......... day of	6268
..............., .... If any parcel does not receive a sufficient	6269
bid or is not otherwise disposed of according to law, it shallmay	6270
be offered for sale, under the same terms and conditions of the	6271
first sale and at the same time of day and at the same place, on	6272
................, the ............ day of ............., ..., for	6273
an amount that equals at least (insert here, as in the court's	6274
order, the fair market value of the parcel as determined by the	6275
county auditor, or the total amount of the judgment, including all	6276
taxes assessments, charges, penalties, and interest payable	6277
subsequent to the delivery to the prosecuting attorney of the	6278
delinquent land tax certificate or master list of delinquent	6279
tracts and prior to the transfer of the deed of the property to	6280
the purchaser following confirmation of sale)."	6281

(B) If the title search required by division (B) of section	6282
5721.18 of the Revised Code that relates to a parcel subject to an	6283
in rem action under that division, or if the title search that	6284
relates to a parcel subject to an in personam action under	6285
division (A) of section 5721.18 of the Revised Code, indicates	6286
that a federal tax lien exists relative to the parcel, then the	6287
form of the advertisement of sale as described in division (A) of	6288
this section additionally shall include the following statement in	6289
boldface type:	6290

"PUBLIC NOTICE IS HEREBY GIVEN THAT (INSERT HERE THE	6291
DESCRIPTION OF EACH RELEVANT PARCEL) TO BE SOLD AT PUBLIC AUCTION	6292
IS SUBJECT TO A FEDERAL TAX LIEN THAT MAY NOT BE EXTINGUISHED BY	6293
THE SALE.	6294

	..............................		6295
	(officer)"		6296

(C) If the proceedings for foreclosure were instituted under	6297
division (C) of section 5721.18 of the Revised Code, then the form	6298
of the advertisement of sale as described in division (A) of this	6299
section additionally shall include the following statement in	6300
boldface type:	6301

"Public notice is hereby given that (insert here the	6302
description of each relevant parcel) to be sold at public auction	6303
will be sold subject to all liens and encumbrances with respect to	6304
the parcel, other than the liens for land taxes, assessments,	6305
charges, penalties, and interest for which the lien was foreclosed	6306
and in satisfaction of which the property is sold.	6307

	..............................		6308
	(officer)"		6309

Sec. 5721.20. AnyExcept in cases where the property is	6310
transferred without sale to a municipal corporation, township,	6311
county, community development organization, or county land	6312
reutilization corporation pursuant to the alternative redemption	6313
period procedures contained in section 323.78 of the Revised	6314
Code, any residue of moneys from the sale or foreclosure of lands	6315
remaining to the owner on the order of distribution, and	6316
unclaimed by such owner within sixty days from its receipt, shall	6317
be paid into the county treasury and shall be charged separately	6318
to the county treasurer by the county auditor, in the name of the	6319
supposed owner. The treasurer shall retain such excess in the	6320
treasury for the proper owner of such lands upon which the	6321
foreclosure was had, and upon demand by such owner, within six	6322
three years from the date of receiptsreceipt, shall pay such	6323
excess to himthe owner. If the owner does not demand payment of	6324
the excess within three years, then the excess shall be	6325
forfeited to the delinquent tax and assessment collection fund	6326
created under section 323.261 of the Revised Code, or in	6327
counties that have established a county land reutilization	6328
corporation fund under section 323.263 of the Revised Code, to	6329
the county land reutilization corporation fund.	6330

Sec. 5721.25.  All delinquent land upon which the taxes,	6331
assessments, penalties, interest, or charges have become	6332
delinquent may be redeemed before foreclosure proceedings have	6333
been instituted by tendering to the county treasurer an amount	6334
sufficient, as determined by the court, to pay the taxes,	6335
assessments, penalties, interest, and charges then due and unpaid,	6336
and the costs incurred in any proceeding instituted against such	6337
land under Chapter 323. or this chapter of the Revised Code.	6338

After a foreclosure proceeding has been instituted under	6339
Chapter 323. or this chapter of the Revised Code with respect to	6340
delinquent land, but before the filing of an entry of confirmation	6341
of sale pursuant to the proceeding or before the expiration of the	6342
alternative redemption period as may apply under section 323.78	6343
of the Revised Code, any person entitled to redeem the land may	6344
do so by tendering to the county treasurer an amount sufficient,	6345
as determined by the court, to pay the taxes, assessments,	6346
penalties, interest, and charges then due and unpaid, and the	6347
costs incurred in any proceeding instituted against such land	6348
under Chapter 323. or this chapter of the Revised Code, and by	6349
demonstrating that the property is in compliance with all	6350
applicable zoning regulations, land use restrictions, and	6351
building, health, and safety codes.	6352

In addition, after a foreclosure proceeding has been	6353
instituted, but before the filing of an entry of confirmation of	6354
sale pursuant to the proceeding or before the expiration of the	6355
alternative redemption period as may apply under section 323.78	6356
of the Revised Code, any person entitled to redeem the land who	6357
has not previously defaulted on a delinquent tax contract under	6358
section 323.31 of the Revised Code with respect to that delinquent	6359
land may enter into a delinquent tax contract with the county	6360
treasurer for the payment of the taxes, assessments, penalties,	6361
interest, and charges found to be due and unpaid on such land,	6362
together with the costs incurred in the proceeding as determined	6363
by the court or board of revision, upon demonstrating that the	6364
property is in compliance with all applicable zoning regulations,	6365
land use restrictions, and building, health, and safety codes.	6366
The execution of a delinquent tax contract shall not stop the	6367
prosecution of a proceeding to judgment. The delinquent tax	6368
contract shall be paid as prescribed by section 323.31 of the	6369
Revised Code over a period not to exceed five years after the date	6370
of the first payment made under the contract. The delinquent tax	6371
contract may be terminated if the court or board of revision	6372
determines that the property is not in compliance with all	6373
applicable zoning regulations, land use restrictions, and	6374
building, health, and safety codes during the term of the	6375
contract. The court or board of revision shall retain	6376
jurisdiction over the delinquent land until the total amount set	6377
forth in the delinquent tax contract is paid, notwithstanding any	6378
conveyance of the land to another owner during the period that the	6379
delinquent tax contract is outstanding.	6380

If any payment under a delinquent tax contract is not paid	6381
when due, or if the contract is terminated because the property is	6382
not in compliance with all applicable zoning regulations, land use	6383
restrictions, and building, health, and safety codes, the county	6384
treasurer shall, at the time the payment is due and unpaid or the	6385
contract is terminated, advise the court or board of revision	6386
rendering the judgment of foreclosure, and the court or board of	6387
revision shall order such land sold for the amount of taxes,	6388
assessments, penalties, interest, and charges then due and owing	6389
on such land in the manner provided in section 5721.19 of the	6390
Revised Code, or disposed of as otherwise applicable under	6391
sections 323.65 to 323.79 of the Revised Code, without appraisal	6392
or sale.	6393

Upon the receipt of each payment pursuant to any delinquent	6394
tax contract, the county treasurer shall enter the amount of such	6395
payment on the tax duplicate, and, upon request, shall give a	6396
receipt for the amount paid to the person paying it. The receipt	6397
shall be in the form prescribed by the tax commissioner.	6398

TheExcept as otherwise provided in this section, the portion	6399
of the amount tendered under this section representing taxes, and	6400
penalties and interest thereon, shall be apportioned among the	6401
several taxing districts in the same proportion that the amount of	6402
taxes levied by each district against the delinquent property in	6403
the preceding tax year bears to the taxes levied by all such	6404
districts against the property in the preceding tax year. The	6405
portion of the payment representing assessments and other charges	6406
shall be credited to those items in the order in which they became	6407
due. To the extent that the county treasurer, under section	6408
321.341 of the Revised Code, had made advance payments to the	6409
several taxing districts, from sources other than the later	6410
collection of such taxes, of the current year unpaid taxes or	6411
current year delinquent taxes during the year when such taxes were	6412
levied for collection, such taxes, together with the penalties	6413
and interest charged on such taxes during such year, shall, upon	6414
collection, not be apportioned among the several taxing	6415
districts, but shall be retained by the county treasurer and	6416
applied in accordance with section 321.341 of the Revised Code.	6417

Sec. 5721.30.  As used in sections 5721.30 to 5721.43 of the	6418
Revised Code:	6419

(A) "Tax certificate," "certificate," or "duplicate	6420
certificate" means a document that may be issued as a physical	6421
certificate, in book-entry form, or through an electronic medium,	6422
at the discretion of the county treasurer. Such document shall	6423
contain the information required by section 5721.31 of the Revised	6424
Code and shall be prepared, transferred, or redeemed in the manner	6425
prescribed by sections 5721.30 to 5721.43 of the Revised Code. As	6426
used in those sections, "tax certificate," "certificate," and	6427
"duplicate certificate" do not refer to the delinquent land tax	6428
certificate or the delinquent vacant land tax certificate issued	6429
under section 5721.13 of the Revised Code.	6430

(B) "Certificate parcel" means the parcel of delinquent land	6431
that is the subject of and is described in a tax certificate.	6432

(C) "Certificate holder" means a person who, including a	6433
county land reutilization corporation, that purchases or otherwise	6434
acquires a tax certificate under section 5721.32, 5721.33, or	6435
5721.42 of the Revised Code, or a person to whom a tax certificate	6436
has been transferred pursuant to section 5721.36 of the Revised	6437
Code.	6438

(D) "Certificate purchase price" means, with respect to the	6439
sale of tax certificates under sections 5721.32, 5721.33, and	6440
5721.42 of the Revised Code, the amount equal to delinquent taxes	6441
charged against a certificate parcel at the time the tax	6442
certificate respecting that parcel is sold or transferred, not	6443
including any delinquent taxes the lien for which has been	6444
conveyed to a certificate holder through a prior sale of a tax	6445
certificate respecting that parcel. Payment of the certificate	6446
purchase price in a sale under section 5721.33 of the Revised	6447
Code may be made wholly in cash or partially in cash and partially	6448
by noncash consideration acceptable to the county treasurer from	6449
the purchaser, and, in the case of a county land reutilization	6450
corporation, with notes. In the event that any such noncash	6451
consideration is delivered to pay a portion of the certificate	6452
purchase price, such noncash consideration may be subordinate to	6453
the rights of the holders of other obligations whose proceeds	6454
paid the cash portion of the certificate purchase price.	6455

"Certificate purchase price" also includes the amount of the	6456
fee charged by the county treasurer to the purchaser of the	6457
certificate under division (H) of section 5721.32 of the Revised	6458
Code.	6459

(E)(1) With respect to a sale of tax certificates under	6460
section 5721.32 of the Revised Code, and except as provided in	6461
division (E)(2) of this section, "certificate redemption price"	6462
means the certificate purchase price plus the greater of the	6463
following:	6464

(a) Simple interest, at the certificate rate of interest,	6465
accruing during the certificate interest period on the	6466
certificate purchase price, calculated in accordance with section	6467
5721.41 of the Revised Code;	6468

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

6469

(2) If the certificate rate of interest equals zero, the	6470
certificate redemption price equals the certificate purchase price	6471
plus the fee charged by the county treasurer to the purchaser of	6472
the certificate under division (H) of section 5721.32 of the	6473
Revised Code.	6474

(F) With respect to a sale or transfer of tax certificates	6475
under section 5721.33 of the Revised Code, "certificate redemption	6476
price" means the amount equal to the sum of the following:	6477

(1) The certificate purchase price;

6478

(2) Interest accrued on the certificate purchase price at the	6479
certificate rate of interest from the date on which a tax	6480
certificate is delivered through and including the day immediately	6481
preceding the day on which the certificate redemption price is	6482
paid;	6483

(3) The fee, if any, charged by the county treasurer to the	6484
purchaser of the certificate under division (J) of section 5721.33	6485
of the Revised Code;	6486

(4) Any other fees charged by any county office in connection	6487
with the recording of tax certificates.	6488

(G) "Certificate rate of interest" means the rate of simple	6489
interest per year bid by the winning bidder in an auction of a tax	6490
certificate held under section 5721.32 of the Revised Code, or the	6491
rate of simple interest per year not to exceed eighteen per cent	6492
per year fixed pursuant to section 5721.42 of the Revised Code or	6493
by the county treasurer with respect to any tax certificate sold	6494
or transferred pursuant to a negotiated sale under section 5721.33	6495
of the Revised Code. The certificate rate of interest shall not be	6496
less than zero per cent per year.	6497

(H) "Cash" means United States currency, certified checks,	6498
money orders, bank drafts, electronic transfer of funds, or other	6499
forms of payment authorized by the county treasurer, and excludes	6500
any other form of payment not so authorized.	6501

(I) "The date on which a tax certificate is sold or	6502
transferred," "the date the certificate was sold or transferred,"	6503
"the date the certificate is purchased," and any other phrase of	6504
similar content mean, with respect to a sale pursuant to an	6505
auction under section 5721.32 of the Revised Code, the date	6506
designated by the county treasurer for the submission of bids	6507
and, with respect to a negotiated sale or transfer under section	6508
5721.33 of the Revised Code, the date of delivery of the tax	6509
certificates to the purchasers thereof pursuant to a tax	6510
certificate sale/purchase agreement.	6511

(J) "Certificate interest period" means, with respect to a	6512
tax certificate sold under section 5721.32 or 5721.42 of the	6513
Revised Code and for the purpose of accruing interest under	6514
section 5721.41 of the Revised Code, the period beginning on the	6515
date on which the certificate is purchased and, with respect to a	6516
tax certificate sold or transferred under section 5721.33 of the	6517
Revised Code, the period beginning on the date of delivery of the	6518
tax certificate, and in either case ending on one of the	6519
following dates:	6520

(1) The date the certificate holder files a request for	6521
foreclosure or notice of intent to foreclose under division (A)	6522
of section 5721.37 of the Revised Code and submits the payment	6523
required under division (B) of that section;	6524

(2) The date the owner of record of the certificate parcel,	6525
or any other person entitled to redeem that parcel, redeems the	6526
certificate parcel under division (A) or (C) of section 5721.38	6527
of the Revised Code or redeems the certificate under section	6528
5721.381 of the Revised Code.	6529

(K) "Qualified trustee" means a trust company within the	6530
state or a bank having the power of a trust company within the	6531
state with a combined capital stock, surplus, and undivided	6532
profits of at least one hundred million dollars.	6533

(L) "Tax certificate sale/purchase agreement" means the	6534
purchase and sale agreement described in division (C) of section	6535
5721.33 of the Revised Code setting forth the certificate purchase	6536
price, plus any applicable premium or less any applicable	6537
discount, including, without limitation, the amount to be paid in	6538
cash and the amount and nature of any noncash consideration, the	6539
date of delivery of the tax certificates, and the other terms and	6540
conditions of the sale, including, without limitation, the rate of	6541
interest that the tax certificates shall bear.	6542

(M) "Noncash consideration" means any form of consideration	6543
other than cash, including, but not limited to, promissory notes	6544
whether subordinate or otherwise.	6545

(N) "Private attorney" means any attorney licensed to	6546
practice law in this state whose license has not been revoked and	6547
is not currently suspended, and who is retained to bring	6548
foreclosure proceedings pursuant to section 5721.37 of the Revised	6549
Code on behalf of a certificate holder.	6550

(O) "Related certificate parcel" means, with respect to a	6551
certificate holder, the certificate parcel with respect to which	6552
the certificate holder has purchased and holds a tax certificate	6553
pursuant to sections 5721.30 to 5721.43 of the Revised Code and,	6554
with respect to a tax certificate, the certificate parcel against	6555
which the tax certificate has been sold pursuant to those	6556
sections.	6557

(P) "Delinquent taxes" means delinquent taxes as defined in	6558
section 323.01 of the Revised Code and includes assessments and	6559
charges, and penalties and interest computed under section 323.121	6560
of the Revised Code.	6561

Sec. 5721.31.  (A)(1) After receipt of a duplicate of the	6562
delinquent land list compiled under section 5721.011 of the	6563
Revised Code, or a delinquent land list compiled previously under	6564
that section, the county treasurer may select from the list	6565
parcels of delinquent land the lien against which the county	6566
treasurer may attempt to transfer by the sale of tax certificates	6567
under sections 5721.30 to 5721.43 of the Revised Code. None of	6568
the following parcels may be selected for a tax certificate sale:	6569

(a) A parcel for which the full amount of taxes, assessments,	6570
penalties, interest, and charges have been paid;	6571

(b) A parcel for which a valid contract under section	6572
323.122, 323.31, or 5713.20 of the Revised Code is in force;	6573

(c) A parcel the owner of which has filed a petition in	6574
bankruptcy, so long as the parcel is property of the bankruptcy	6575
estate.	6576

(2) The county treasurer shall compile a separate list of	6577
parcels selected for tax certificate sales, including the same	6578
information as is required to be included in the delinquent land	6579
list.	6580

Upon compiling the list of parcels selected for tax	6581
certificate sales, the county treasurer may conduct a title search	6582
for any parcel on the list.	6583

(B)(1) Except as otherwise provided in division (B)(3) of	6584
this section, when tax certificates are to be sold under section	6585
5721.32 of the Revised Code with respect to parcels, the county	6586
treasurer shall send written notice by certified mail to either	6587
the owner of record or all interested parties discoverable	6588
through a title search, or both, of each parcel on the list. A	6589
notice to an owner shall be sent to the owner's last known	6590
tax-mailing address. The notice shall inform the owner or	6591
interested parties that a tax certificate will be offered for sale	6592
on the parcel, and that the owner or interested parties may incur	6593
additional expenses as a result of the sale.	6594

(2) Except as otherwise provided in division (B)(3) of this	6595
section, when tax certificates are to be sold or transferred under	6596
section 5721.33 of the Revised Code with respect to parcels, the	6597
county treasurer, at least thirty days prior to the date of sale	6598
or transfer of such tax certificates, shall send written notice	6599
of the sale or transfer by certified mail to the last known	6600
tax-mailing address of the record owner of the property or parcel	6601
and may send such notice to all parties with an interest in the	6602
property that has been recorded in the property records of the	6603
county pursuant to section 317.08 of the Revised Code. The notice	6604
shall state that a tax certificate will be offered for sale or	6605
transfer on the parcel, and that the owner or interested parties	6606
may incur additional expenses as a result of the sale or	6607
transfer.	6608

(3) The county treasurer is not required to send a notice	6609
under division (B)(1) or (B)(2) of this section if the treasurer	6610
previously has attempted to send such notice to the owner of the	6611
parcel and the notice has been returned by the post office as	6612
undeliverable. The absence of a valid tax-mailing address for the	6613
owner of a parcel does not preclude the county treasurer from	6614
selling or transferring a tax certificate for the parcel.	6615

(C) The county treasurer shall advertise the sale of tax	6616
certificates under section 5721.32 of the Revised Code in a	6617
newspaper of general circulation in the county, once a week for	6618
two consecutive weeks. The advertisement shall include the date,	6619
the time, and the place of the public auction, abbreviated legal	6620
descriptions of the parcels, and the names of the owners of record	6621
of the parcels. The advertisement also shall include the	6622
certificate purchase prices of the parcels or the total purchase	6623
price of tax certificates for sale in blocks of tax certificates.	6624

(D) After the county treasurer has compiled the list of	6625
parcels selected for tax certificate sales but before a tax	6626
certificate respecting a parcel is sold or transferred, if the	6627
owner of record of the parcel pays to the county treasurer in	6628
cash the delinquent taxes respecting the parcel or otherwise acts	6629
so that any condition in division (A)(1)(a), (b), or (c) of	6630
this section applies to the parcel, the owner of record of the	6631
parcel also shall pay a fee in an amount prescribed by the	6632
treasurer to cover the administrative costs of the treasurer	6633
under this section respecting the parcel. The fee shall be	6634
deposited in the county treasury to the credit of the tax	6635
certificate administration fund.	6636

(E) A tax certificate administration fund shall be created in	6637
the county treasury of each county selling tax certificates under	6638
sections 5721.30 to 5721.43 of the Revised Code. The fund shall be	6639
administered by the county treasurer, and used solely for the	6640
purposes of sections 5721.30 to 5721.43 of the Revised Code or as	6641
otherwise permitted in this division. Any fee received by the	6642
treasurer under sections 5721.30 to 5721.43 of the Revised Code	6643
shall be credited to the fund, except the bidder registration fee	6644
under division (B) of section 5721.32 of the Revised Code and the	6645
county prosecuting attorney's fee under division (B)(3) of	6646
section 5721.37 of the Revised Code. To the extent there is a	6647
surplus in the fund from time to time, the surplus may, with the	6648
approval of the county treasurer, be utilized for the purposes of	6649
a county land reutilization corporation operating in the county.	6650

(F) The county treasurers of more than one county may jointly	6651
conduct a regional sale of tax certificates under section 5721.32	6652
of the Revised Code. A regional sale shall be held at a single	6653
location in one county, where the tax certificates from each of	6654
the participating counties shall be offered for sale at public	6655
auction. Before the regional sale, each county treasurer shall	6656
advertise the sale for the parcels in the treasurer's county as	6657
required by division (C) of this section. At the regional sale,	6658
tax certificates shall be sold on parcels from one county at a	6659
time, with all of the certificates for one county offered for sale	6660
before any certificates for the next county are offered for sale.	6661

(G) The tax commissioner shall prescribe the form of the tax	6662
certificate under this section, and county treasurers shall use	6663
the form so prescribed.	6664

Sec. 5721.32.  (A) The sale of tax certificates by public	6665
auction may be conducted at any time after completion of the	6666
advertising of the sale under section 5721.31 of the Revised Code,	6667
on the date and at the time and place designated in the	6668
advertisements, and may be continued from time to time as the	6669
county treasurer directs. The county treasurer may offer the tax	6670
certificates for sale in blocks of tax certificates, consisting of	6671
any number of tax certificates as determined by the county	6672
treasurer.	6673

(B)(1) The sale of tax certificates under this section shall	6674
be conducted at a public auction by the county treasurer or a	6675
designee of the county treasurer.	6676

(2) No person shall be permitted to bid without completing a	6677
bidder registration form, in the form prescribed by the tax	6678
commissioner, and without filing the form with the county	6679
treasurer prior to the start of the auction, together with	6680
remittance of a registration fee, in cash, of five hundred	6681
dollars. The bidder registration form shall include a tax	6682
identification number of the registrant. The registration fee is	6683
refundable at the end of bidding on the day of the auction, unless	6684
the registrant is the winning bidder for one or more tax	6685
certificates or one or more blocks of tax certificates, in which	6686
case the fee may be applied toward the deposit required by this	6687
section.	6688

(3) The county treasurer may require a person who wishes to	6689
bid on one or more parcels to submit a letter from a financial	6690
institution stating that the bidder has sufficient funds available	6691
to pay the purchase price of the parcels and a written	6692
authorization for the treasurer to verify such information with	6693
the financial institution. The county treasurer may require	6694
submission of the letter and authorization sufficiently in advance	6695
of the auction to allow for verification. No person who fails to	6696
submit the required letter and authorization, or whose financial	6697
institution fails to provide the requested verification, shall be	6698
permitted to bid.	6699

(C) At the public auction, the county treasurer or the	6700
treasurer's designee or agent shall begin the bidding at eighteen	6701
per cent per year simple interest, and accept lower bids in even	6702
increments of one-fourth of one per cent to the rate of zero per	6703
cent. The county treasurer, designee, or agent shall award the tax	6704
certificate to the person bidding the lowest certificate rate of	6705
interest. The county treasurer shall decide which person is the	6706
winning bidder in the event of a tie for the lowest bid offered,	6707
or if a person contests the lowest bid offered. The county	6708
treasurer's decision is not appealable.	6709

(D)(1) The winning bidder shall pay the county treasurer a	6710
cash deposit of at least ten per cent of the certificate purchase	6711
price not later than the close of business on the day of the sale.	6712
The winning bidder shall pay the balance and the fee required	6713
under division (H) of this section not later than five business	6714
days after the day on which the certificate is sold. Except as	6715
provided under division (D)(2) of this section, if the winning	6716
bidder fails to pay the balance and fee within the prescribed	6717
time, the bidder forfeits the deposit, and the county treasurer	6718
shall retain the tax certificate and may attempt to sell it at any	6719
auction conducted at a later date.	6720

(2) At the request of a winning bidder, the county treasurer	6721
may release the bidder from the bidder's tax certificate purchase	6722
obligation. The county treasurer may retain all or any portion of	6723
the deposit of a bidder granted a release. After granting a	6724
release under this division, the county treasurer may award the	6725
tax certificate to the person that submitted the second lowest bid	6726
at the auction.	6727

(3) The county treasurer shall deposit the deposit	6728
forfeited or retained under divisions (D)(1) or (2) of this	6729
section in the county treasury to the credit of the tax	6730
certificate administration fund.	6731

(E) Upon receipt of the full payment of the certificate	6732
purchase price from the purchaser, the county treasurer shall	6733
issue the tax certificate and record the tax certificate sale by	6734
entering into a tax certificate register the certificate purchase	6735
price, the certificate rate of interest, the date the certificate	6736
was sold, the name and address of the certificate holder, and any	6737
other information the county treasurer considers necessary. The	6738
county treasurer may keep the tax certificate register in a	6739
hard-copy format or in an electronic format. The name and address	6740
of the certificate holder may be, upon receipt of instructions	6741
from the purchaser, that of the secured party of the actual	6742
purchaser, or an agent or custodian for the purchaser or secured	6743
party. The county treasurer also shall transfer the tax	6744
certificate to the certificate holder. The county treasurer shall	6745
apportion the part of the proceeds from the sale representing	6746
taxes, penalties, and interest among the several taxing districts	6747
in the same proportion that the amount of taxes levied by each	6748
district against the certificate parcel in the preceding tax year	6749
bears to the taxes levied by all such districts against the	6750
certificate parcel in the preceding tax year, and credit the part	6751
of the proceeds representing assessments and other charges to the	6752
items of assessments and charges in the order in which those	6753
items became due. Upon issuing a tax certificate, the delinquent	6754
taxes that make up the certificate purchase price are	6755
transferred, and the superior lien of the state and its taxing	6756
districts for those delinquent taxes is conveyed intact to the	6757
certificate holder.	6758

(F) If a tax certificate is offered for sale under this	6759
section but is not sold, the county treasurer may strike the	6760
corresponding certificate parcel from the list of parcels selected	6761
for tax certificate sales. The lien for taxes, assessments,	6762
charges, penalties, and interest against a parcel stricken from	6763
the list thereafter may be foreclosed in the manner prescribed by	6764
section 323.25, sections 323.65 to 323.79, or section 5721.14, or	6765
5721.18 of the Revised Code unless, prior to the institution of	6766
such proceedings against the parcel, the county treasurer restores	6767
the parcel to the list of parcels selected for tax certificate	6768
sales.	6769

(G) A certificate holder shall not be liable for damages	6770
arising from a violation of sections 3737.87 to 3737.891 or	6771
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or	6772
6111. of the Revised Code, or a rule adopted or order, permit,	6773
license, variance, or plan approval issued under any of those	6774
chapters, that is or was committed by another person in connection	6775
with the parcel for which the tax certificate is held.	6776

(H) When selling a tax certificate under this section, the	6777
county treasurer shall charge a fee to the purchaser of the	6778
certificate. The county treasurer shall set the fee at a	6779
reasonable amount that covers the treasurer's costs of	6780
administering the sale of the tax certificate. The county	6781
treasurer shall deposit the fee in the county treasury to the	6782
credit of the tax certificate administration fund.	6783

(I) After selling a tax certificate under this section, the	6784
county treasurer shall send written notice by certified mail to	6785
the owner of the certificate parcel at the owner's last known	6786
tax-mailing address. The notice shall inform the owner that the	6787
tax certificate was sold, shall describe the owner's options to	6788
redeem the parcel, including entering into a redemption payment	6789
plan under division (C)(1) of section 5721.38 of the Revised Code,	6790
and shall name the certificate holder and its secured party, if	6791
any. However, the county treasurer is not required to send a	6792
notice under this division if the treasurer previously has	6793
attempted to send a notice to the owner of the parcel at the	6794
owner's last known tax-mailing address, and the postal service	6795
has returned the notice as undeliverable.	6796

(J) A tax certificate shall not be sold to the owner of the	6797
certificate parcel. A tax certificate shall not be sold to a	6798
county land reutilization corporation after two years following	6799
the filing of its articles of incorporation by the secretary of	6800
state.	6801

Sec. 5721.33.  (A) A county treasurer may, in the treasurer's	6802
discretion, negotiate the sale or transfer of any number of tax	6803
certificates with one or more persons, including a county land	6804
reutilization corporation. No tax certificate shall be sold or	6805
transferred to a county land reutilization corporation after two	6806
years following the filing of its articles of incorporation by the	6807
secretary of state. Terms that may be negotiated include,	6808
without limitation, any of the following:	6809

(1) A premium to be added to or discount to be subtracted	6810
from the certificate purchase price for the tax certificates;	6811

(2) Different time frames under which the certificate holder	6812
may initiate a foreclosure action than are otherwise allowed under	6813
sections 5721.30 to 5721.43 of the Revised Code, not to exceed six	6814
years after the date the tax certificate was sold or transferred;	6815

(3) The amount to be paid in private attorney's fees related	6816
to tax certificate foreclosures, subject to section 5721.371 of	6817
the Revised Code;	6818

(4) Any other terms of the sale or transfer that the county	6819
treasurer, in the treasurer's discretion, determines appropriate	6820
or necessary for the sale or transfer.	6821

(B) The sale or transfer of tax certificates under this	6822
section shall be governed by the criteria established by the	6823
county treasurer pursuant to division (E) of this section.	6824

(C) The county treasurer may execute a tax certificate	6825
sale/purchase agreement and other necessary agreements with a	6826
designated purchaser or purchasers to complete a negotiated sale	6827
or transfer of tax certificates.	6828

(D) The tax certificate may be sold at a premium to or	6829
discount from the certificate purchase price. The county treasurer	6830
may establish as one of the terms of the negotiated sale the	6831
portion of the certificate purchase price, plus any applicable	6832
premium or less any applicable discount, that the purchaser or	6833
purchasers shall pay in cash on the date the tax certificates are	6834
sold and the portion, if any, of the certificate purchase price,	6835
plus any applicable premium or less any applicable discount, that	6836
the purchaser or purchasers shall pay in noncash consideration and	6837
the nature of that consideration.	6838

The county treasurer shall sell such tax certificates at a	6839
certificate purchase price, plus any applicable premium and less	6840
any applicable discount, and at a certificate rate of interest	6841
that, in the treasurer's determination, are in the best interests	6842
of the county.	6843

(E)(1) The county treasurer shall adopt rules governing the	6844
eligibility of persons to purchase tax certificates or to	6845
otherwise participate in a negotiated sale under this section. The	6846
rules may provide for precertification of such persons, including	6847
a requirement for disclosure of income, assets, and any other	6848
financial information the county treasurer determines appropriate.	6849
The rules also may prohibit any person that is delinquent in the	6850
payment of any tax to the county or to the state, or that is in	6851
default in or on any other obligation to the county or to the	6852
state, from purchasing a tax certificate or otherwise	6853
participating in a negotiated sale of tax certificates under this	6854
section. The rules may also authorize the purchase of certificates	6855
by a county land reutilization corporation, and authorize the	6856
county treasurer to receive notes in lieu of cash, with such	6857
notes being payable to the treasurer upon the receipt or	6858
enforcement of such taxes, assessments, charges, costs,	6859
penalties, and interest, and as otherwise further agreed between	6860
the corporation and the treasurer. A county land reutilization	6861
corporation may not purchase any such certificate after two years	6862
following the filing of its articles of incorporation by the	6863
secretary of state. The eligibility information required shall	6864
include the tax identification number of the purchaser and may	6865
include the tax identification number of the participant. The	6866
county treasurer, upon request, shall provide a copy of the	6867
rules adopted under this section.	6868

(2) Any person that intends to purchase a tax certificate in	6869
a negotiated sale shall submit an affidavit to the county	6870
treasurer that establishes compliance with the applicable	6871
eligibility criteria and includes any other information required	6872
by the treasurer. Any person that fails to submit such an	6873
affidavit is ineligible to purchase a tax certificate. Any person	6874
that knowingly submits a false or misleading affidavit shall	6875
forfeit any tax certificate or certificates purchased by the	6876
person at a sale for which the affidavit was submitted, shall be	6877
liable for payment of the full certificate purchase price, plus	6878
any applicable premium and less any applicable discount, of the	6879
tax certificate or certificates, and shall be disqualified from	6880
participating in any tax certificate sale conducted in the county	6881
during the next five years.	6882

(3) A tax certificate shall not be sold to the owner of the	6883
certificate parcel or to any corporation, partnership, or	6884
association in which such owner has an interest. No person that	6885
purchases a tax certificate in a negotiated sale shall assign or	6886
transfer the tax certificate to the owner of the certificate	6887
parcel or to any corporation, partnership, or association in which	6888
the owner has an interest. Any person that knowingly or	6889
negligently transfers or assigns a tax certificate to the owner of	6890
the certificate parcel or to any corporation, partnership, or	6891
association in which such owner has an interest shall be liable	6892
for payment of the full certificate purchase price, plus any	6893
applicable premium and less any applicable discount, and shall not	6894
be entitled to a refund of any amount paid. Such tax certificate	6895
shall be deemed void and the tax lien sold under the tax	6896
certificate shall revert to the county as if no sale of the tax	6897
certificate had occurred.	6898

(F) The purchaser in a negotiated sale under this section	6899
shall deliver the certificate purchase price or other	6900
consideration, plus any applicable premium and less any applicable	6901
discount and including any noncash consideration, to the county	6902
treasurer not later than the close of business on the date the tax	6903
certificates are delivered to the purchaser. The certificate	6904
purchase price, less any applicable discount, or portion of the	6905
price, that is paid in cash shall be deposited in the county's	6906
general fund to the credit of the account to which ad valorem	6907
real property taxes are credited and further credited as provided	6908
in division (G) of this section. Any applicable premium that is	6909
paid shall be, at the discretion of the county treasurer,	6910
apportioned to and deposited in any authorized county fund. The	6911
purchaser also shall pay on the date the tax certificates are	6912
delivered to the purchaser the fee, if any, negotiated under	6913
division (J) of this section. If the purchaser fails to pay the	6914
certificate purchase price, plus any applicable premium and less	6915
any applicable discount, and any such fee, within the time	6916
periods required by this section, the county treasurer shall	6917
retain the tax certificate and may attempt to sell it at any	6918
auction or negotiated sale conducted at a later date.	6919

(G) Upon receipt of the full payment from the purchaser of	6920
the certificate purchase price or other agreed-upon consideration,	6921
plus any applicable premium and less any applicable discount, and	6922
the negotiated fee, if any, the county treasurer, or a qualified	6923
trustee whom the treasurer has engaged for such purpose, shall	6924
issue the tax certificate and record the tax certificate sale by	6925
entering into a tax certificate register the certificate purchase	6926
price, any premium paid or discount taken, the certificate rate	6927
of interest, the date the certificates were sold, the name and	6928
address of the certificate holder or, in the case of issuance of	6929
the tax certificates in a book-entry system, the name and address	6930
of the nominee, and any other information the county treasurer	6931
considers necessary. The county treasurer may keep the tax	6932
certificate register in a hard-copy format or an electronic	6933
format. The name and address of the certificate holder or nominee	6934
may be, upon receipt of instructions from the purchaser, that of	6935
the secured party of the actual purchaser, or an agent or	6936
custodian for the purchaser or secured party. The county treasurer	6937
also shall transfer the tax certificates to the certificate	6938
holder. The county treasurer shall apportion the part of the cash	6939
proceeds from the sale representing taxes, penalties, and interest	6940
among the several taxing districts in the same proportion that	6941
the amount of taxes levied by each district against the	6942
certificate parcels in the preceding tax year bears to the taxes	6943
levied by all such districts against the certificate parcels in	6944
the preceding tax year, and credit the part of the proceeds	6945
representing assessments and other charges to the items of	6946
assessments and charges in the order in which those items became	6947
due. If the cash proceeds from the sale are not sufficient to	6948
fully satisfy the items of taxes, assessments, penalties,	6949
interest, and charges on the certificate parcels against which	6950
tax certificates were sold, the county treasurer shall credit	6951
the cash proceeds to such items pro rata based upon the	6952
proportion that each item of taxes, assessments, penalties,	6953
interest, and charges bears to the aggregate of all such items,	6954
or by any other method that the county treasurer, in the	6955
treasurer's sole discretion, determines is equitable. Upon	6956
issuing the tax certificates, the delinquent taxes that make up	6957
the certificate purchase price are transferred, and the superior	6958
lien of the state and its taxing districts for those delinquent	6959
taxes is conveyed intact to the certificate holder or holders.	6960

(H) If a tax certificate is offered for sale under this	6961
section but is not sold, the county treasurer may strike the	6962
corresponding certificate parcel from the list of parcels selected	6963
for tax certificate sales. The lien for taxes, assessments,	6964
charges, penalties, and interest against a parcel stricken from	6965
the list thereafter may be foreclosed in the manner prescribed by	6966
section 323.25, 5721.14, or 5721.18 of the Revised Code unless,	6967
prior to the institution of such proceedings against the parcel,	6968
the county treasurer restores the parcel to the list of parcels	6969
selected for tax certificate sales.	6970

(I) Neither a certificate holder nor its secured party, if	6971
any, shall be liable for damages arising from a violation of	6972
sections 3737.87 to 3737.891 or Chapter 3704., 3734., 3745.,	6973
3746., 3750., 3751., 3752., 6109., or 6111. of the Revised Code,	6974
or a rule adopted or order, permit, license, variance, or plan	6975
approval issued under any of those chapters, that is or was	6976
committed by another person in connection with the parcel for	6977
which the tax certificate is held.	6978

(J) When selling or transferring a tax certificate under this	6979
section, the county treasurer may negotiate with the purchaser of	6980
the certificate for fees paid by the purchaser to the county	6981
treasurer to reimburse the treasurer for any part or all of the	6982
treasurer's costs of preparing for and administering the sale of	6983
the tax certificate and any fees set forth by the county treasurer	6984
in the tax certificate sale/purchase agreement. Such fees, if	6985
any, shall be added to the certificate purchase price and shall be	6986
paid by the purchaser on the date of delivery of the tax	6987
certificate. The county treasurer shall deposit the fees in the	6988
county treasury to the credit of the tax certificate	6989
administration fund.	6990

(K) After selling tax certificates under this section, the	6991
county treasurer shall send written notice by certified mail to	6992
the last known tax-mailing address of the owner of the	6993
certificate parcel. The notice shall inform the owner that a tax	6994
certificate with respect to such owner's parcel was sold or	6995
transferred and shall describe the owner's options to redeem the	6996
parcel, including entering into a redemption payment plan under	6997
division (C)(2) of section 5721.38 of the Revised Code. However,	6998
the county treasurer is not required to send a notice under this	6999
division if the treasurer previously has attempted to send a	7000
notice to the owner of the parcel at the owner's last known	7001
tax-mailing address and the postal service has returned the	7002
notice as undeliverable.	7003

Sec. 5721.36.  (A)(1) Except as otherwise provided in	7004
division (A)(2) of this section, the purchaser of a tax	7005
certificate sold as part of a block sale pursuant to section	7006
5721.32 of the Revised Code may transfer the certificate to any	7007
person, and any other purchaser of a tax certificate pursuant to	7008
section 5721.32 or 5721.33 of the Revised Code may transfer the	7009
certificate to any person, except the owner of the certificate	7010
parcel or any corporation, partnership, or association in which	7011
such owner has an interest. The transferee of a tax certificate	7012
subsequently may transfer the certificate to any other person to	7013
whom the purchaser could have transferred the certificate. The	7014
transferor of a tax certificate shall endorse the certificate and	7015
shall swear to the endorsement before a notary public or other	7016
officer empowered to administer oaths. The transferee shall	7017
present the endorsed certificate and a notarized copy of a valid	7018
form of identification showing the transferee's taxpayer	7019
identification number to the county treasurer of the county where	7020
the certificate is registered, who shall, upon payment of a fee of	7021
twenty dollars to cover the costs associated with the transfer of	7022
a tax certificate, enter upon the register of certificate holders	7023
opposite the certificate entry the name and address of the	7024
transferee, the date of entry, and, upon presentation to the	7025
treasurer of instructions signed by the transferee, the name and	7026
address of any secured party of the transferee having an interest	7027
in the tax certificate. The treasurer shall deposit the fee in the	7028
county treasury to the credit of the tax certificate	7029
administration fund.	7030

Except as otherwise provided in division (A)(2) of this	7031
section, no request for foreclosure or notice of intent to	7032
foreclose, as the case may be, shall be filed by any person other	7033
than the person shown on the tax certificate register to be the	7034
certificate holder or a private attorney for that person properly	7035
authorized to act in that person's behalf.	7036

(2) Upon registration of a security interest with the county	7037
treasurer, both of the following apply:	7038

(a) No purchaser or transferee of a tax certificate, other	7039
than a county land reutilization corporation, may transfer that	7040
tax certificate except upon presentation to the treasurer of	7041
instructions signed by the secured party authorizing such action.	7042
A county land reutilization corporation may transfer or assign	7043
tax certificates consistent with its public purposes and plan	7044
adopted pursuant to Chapter 1724. of the Revised Code.	7045

(b) Only the secured party may issue a request for	7046
foreclosure or notice of intent to foreclose concerning that tax	7047
certificate.	7048

(B)(1) Application may be made to the county treasurer for a	7049
duplicate certificate if a certificate is alleged by affidavit to	7050
have been lost or destroyed. The treasurer shall issue a duplicate	7051
certificate, upon payment of a fee of twenty dollars to cover the	7052
costs of issuing the duplicate certificate. The treasurer shall	7053
deposit the fee in the county treasury to the credit of the tax	7054
certificate administration fund.	7055

(2) The duplicate certificate shall be plainly marked or	7056
stamped "duplicate."	7057

(3) The treasurer shall enter the fact of the duplicate in	7058
the tax certificate register.	7059

Sec. 5721.37.  (A)(1) With respect to a tax certificate	7060
Division (A)(1) of this section applies to tax certificates	7061
purchased under section 5721.32 of the Revised Code, or under	7062
section 5721.42 of the Revised Code by the holder of a	7063
certificate issued under section 5721.32 of the Revised Code, at.	7064
At any time after one year from the date shown on the tax	7065
certificate as the date the tax certificate was sold, and not	7066
later than six years after that date, thea certificate holder,	7067
except for a county land reutilization corporation may file with	7068
the county treasurer a request for foreclosure, or a private	7069
attorney on behalf of the certificate holder may file with the	7070
county treasurer a notice of intent to foreclose, on a form	7071
prescribed by the tax commissioner, provided the certificate	7072
parcel has not been redeemed under division (A) or (C) of section	7073
5721.38 of the Revised Code and at least one certificate	7074
respecting the certificate parcel, held by the certificate holder	7075
filing the request for foreclosure or notice of intent to	7076
foreclose and eligible to be enforced through a foreclosure	7077
proceeding, has not been voided under section 5721.381 of the	7078
Revised Code. If the certificate holder is a county land	7079
reutilization corporation, the corporation may institute a	7080
foreclosure action under the statutes pertaining to the	7081
foreclosure of mortgages or as permitted under sections 323.65	7082
to 323.79 of the Revised Code at any time after it acquires the	7083
tax certificate.	7084

(2) With respect to a tax certificateDivision (A)(2) of this	7085
section applies to tax certificates purchased under section	7086
5721.33 of the Revised Code, or under section 5721.42 of the	7087
Revised Code by the holder of a certificate issued under section	7088
5721.33 of the Revised Code, at. At any time after one year from	7089
the date shown on the tax certificate as the date the tax	7090
certificate was sold, and not later than six years after that	7091
date or any extension of that date pursuant to division (C)(2)	7092
of section 5721.38 of the Revised Code, or not earlier or later	7093
than the dates negotiated by the county treasurer and specified	7094
in the tax certificate sale/purchase agreement, the certificate	7095
holder may file with the county treasurer a request for	7096
foreclosure, or a private attorney on behalf of thea certificate	7097
holder other than a county land reutilization corporation may file	7098
with the county treasurer a notice of intent to foreclose, on a	7099
form prescribed by the tax commissioner, provided the parcel has	7100
not been redeemed under division (A) or (C) of section 5721.38	7101
of the Revised Code and at least one certificate respecting the	7102
certificate parcel, held by the certificate holder filing the	7103
request for foreclosure or notice of intent to foreclose and	7104
eligible to be enforced through a foreclosure proceeding, has not	7105
been voided under section 5721.381 of the Revised Code. If the	7106
certificate holder is a county land reutilization corporation,	7107
the corporation may institute a foreclosure action under the	7108
statutes pertaining to the foreclosure of mortgages or as	7109
permitted under sections 323.65 to 323.79 of the Revised Code	7110
at any time after it acquires the tax certificate.	7111

(3)(a) With respectDivision (A)(3)(a) of this section	7112
applies to a tax certificate purchased under section 5721.32 of	7113
the Revised Code, or under section 5721.42 of the Revised Code	7114
by the holder of a certificate issued under section 5721.32 of	7115
the Revised Code, ifand not held by a county land reutilization	7116
corporation. If, before the expiration of six years after the	7117
date a tax certificate was sold, the owner of the property for	7118
which the certificate was sold files a petition in bankruptcy,	7119
the county treasurer, upon being notified of the filing of the	7120
petition, shall notify the certificate holder by ordinary	7121
first-class or certified mail or by binary means of the filing	7122
of the petition. It is the obligation of the certificate	7123
holder to file a proof of claim with the bankruptcy court to	7124
protect the holder's interest in the certificate parcel. The	7125
last day on which the certificate holder may file a request	7126
for foreclosure or the private attorney may file a notice of	7127
intent to foreclose is the later of six years after the date	7128
the certificate was sold or one hundred eighty days after the	7129
certificate parcel is no longer property of the bankruptcy	7130
estate; however, the six-year period measured from the date	7131
the certificate was sold is tolled while the property owner's	7132
bankruptcy case remains open.	7133

(b) With respectDivision (A)(3)(b) of this section applies	7134
to a tax certificate purchased under section 5721.33 of the	7135
Revised Code, or under section 5721.42 of the Revised Code by	7136
the holder of a certificate issued under section 5721.33 of the	7137
Revised Code, ifand not held by a county land reutilization	7138
corporation. If, before six years after the date a tax	7139
certificate was sold or before the date negotiated by the county	7140
treasurer, the owner of the property files a petition in	7141
bankruptcy, the county treasurer, upon being notified of the	7142
filing of the petition, shall notify the certificate holder by	7143
ordinary first-class or certified mail or by binary means of the	7144
filing of the petition. It is the obligation of the certificate	7145
holder to file a proof of claim with the bankruptcy court to	7146
protect the holder's interest in the certificate parcel. The	7147
last day on which the certificate holder may file a notice of	7148
intent to foreclose is the later of six years after the date the	7149
tax certificate was sold or the date negotiated by the county	7150
treasurer, or one hundred eighty days after the certificate	7151
parcel is no longer property of the bankruptcy estate; however,	7152
the six-year or negotiated period being measured after the	7153
date the certificate was sold is tolled while the property	7154
owner's bankruptcy case remains open. If the certificate holder	7155
is a county land reutilization corporation, the corporation may	7156
institute a foreclosure action under the statutes pertaining to	7157
the foreclosure of mortgages or as permitted under sections	7158
323.65 to 323.79 of the Revised Code at any time after it	7159
acquires such tax certificate, subject to any restrictions under	7160
such bankruptcy law or proceeding.	7161

(c) Interest at the certificate rate of interest continues to	7162
accrue during any extension of time required by division (A)(3)(a)	7163
or (b) of this section unless otherwise provided under Title 11 of	7164
the United States Code.	7165

(4) If, before the expiration of three years from the date a	7166
tax certificate was sold, the owner of property for which the	7167
certificate was sold applies for an exemption under section	7168
3735.67 or 5715.27 of the Revised Code or under any other section	7169
of the Revised Code under the jurisdiction of the director of	7170
environmental protection, the county treasurer shall notify the	7171
certificate holder by ordinary first-class or certified mail or by	7172
binary means of the filing of the application. Once a	7173
determination has been made on the exemption application, the	7174
county treasurer shall notify the certificate holder of the	7175
determination by ordinary first-class or certified mail or by	7176
binary means. TheExcept with respect to a county land	7177
reutilization corporation, the last day on which the certificate	7178
holder may file a request for foreclosure shall be the later of	7179
three years from the date the certificate was sold or forty-five	7180
days after notice of the determination was provided.	7181

(B) When a request for foreclosure or a notice of intent to	7182
foreclose is filed under division (A)(1) or (2) of this section,	7183
the certificate holder shall submit a payment to the county	7184
treasurer equal to the sum of the following:	7185

(1) The certificate redemption prices of all outstanding tax	7186
certificates that have been sold on the parcel, other than tax	7187
certificates held by the person requesting foreclosure;	7188

(2) Any taxes, assessments, penalties, interest, and charges	7189
appearing on the tax duplicate charged against the certificate	7190
parcel that is the subject of the foreclosure proceedings and	7191
that are not covered by a tax certificate, but such amounts are	7192
not payable if the certificate holder is a county land	7193
reutilization corporation;	7194

(3) If the foreclosure proceedings are filed by the county	7195
prosecuting attorney pursuant to section 323.25, sections 323.65	7196
to 323.79, or section 5721.14, or 5721.18 of the Revised Code, a	7197
fee in the amount prescribed by the county prosecuting attorney to	7198
cover the prosecuting attorney's legal costs incurred in the	7199
foreclosure proceeding.	7200

(C)(1) With respect to a certificate purchased under section	7201
5721.32, 5721.33, or 5721.42 of the Revised Code, if the	7202
certificate parcel has not been redeemed and at least one	7203
certificate respecting the certificate parcel, held by the	7204
certificate holder filing the request for foreclosure and	7205
eligible to be enforced through a foreclosure proceeding, has not	7206
been voided under section 5721.381 of the Revised Code, the	7207
county treasurer, within five days after receiving a foreclosure	7208
request and the payment required under division (B) of this	7209
section, shall certify notice to that effect to the county	7210
prosecuting attorney and shall provide a copy of the foreclosure	7211
request. The county treasurer also shall send notice by ordinary	7212
first class or certified mail to all certificate holders other	7213
than the certificate holder requesting foreclosure that	7214
foreclosure has been requested by a certificate holder and that	7215
payment for the tax certificates is forthcoming. Within ninety	7216
days of receiving the copy of the foreclosure request, the	7217
prosecuting attorney shall commence a foreclosure proceeding in	7218
the name of the county treasurer in the manner provided under	7219
section 323.25, sections 323.65 to 323.79, or section 5721.14, or	7220
5721.18 of the Revised Code, to enforce the lien vested in the	7221
certificate holder by the certificate. The prosecuting attorney	7222
shall attach to the complaint the foreclosure request and the	7223
county treasurer's written certification.	7224

(2) With respect to a certificate purchased under section	7225
5721.32, 5721.33, or 5721.42 of the Revised Code, if the	7226
certificate parcel has not been redeemed, at least one	7227
certificate respecting the certificate parcel, held by the	7228
certificate holder filing the notice of intent to foreclose and	7229
eligible to be enforced through a foreclosure proceeding, has not	7230
been voided under section 5721.381 of the Revised Code, a notice	7231
of intent to foreclose has been filed, and the payment required	7232
under division (B) of this section has been made, the county	7233
treasurer shall certify notice to that effect to the private	7234
attorney. The county treasurer also shall send notice by ordinary	7235
first class or certified mail or by binary means to all	7236
certificate holders other than the certificate holder represented	7237
by the attorney that a notice of intent to foreclose has been	7238
filed and that payment for the tax certificates is forthcoming.	7239
After receipt of the treasurer's certification and not later	7240
than one hundred twenty days after the filing of the intent to	7241
foreclose or the number of days specified under the terms of a	7242
negotiated sale under section 5721.33 of the Revised Code, the	7243
private attorney shall commence a foreclosure proceeding in the	7244
name of the certificate holder in the manner provided under	7245
division (F) of this section to enforce the lien vested in the	7246
certificate holder by the certificate. The private attorney shall	7247
attach to the complaint the notice of intent to foreclose and the	7248
county treasurer's written certification.	7249

(D) The county treasurer shall credit the amount received	7250
under division (B)(1) of this section to the tax certificate	7251
redemption fund. The tax certificates respecting the payment shall	7252
be paid as provided in division (D) of section 5721.38 of the	7253
Revised Code. The amount received under division (B)(2) of this	7254
section shall be distributed to the taxing districts to which the	7255
delinquent and unpaid amounts are owed. The county treasurer	7256
shall deposit the fee received under division (B)(3) of this	7257
section in the county treasury to the credit of the delinquent	7258
tax and assessment collection fund.	7259

(E)(1)(a) IfExcept with respect to a county land	7260
reutilization corporation, if, in the case of a certificate	7261
purchased under section 5721.32 of the Revised Code, or under	7262
section 5721.42 of the Revised Code by the holder of a	7263
certificate issued under section 5721.32 of the Revised Code,	7264
the certificate holder does not file with the county treasurer a	7265
request for foreclosure or a notice of intent to foreclose with	7266
the required payment within six years after the date shown on the	7267
tax certificate as the date the certificate was sold or within	7268
the period provided under division (A)(3)(a) of this section,	7269
and during that time the certificate has not been voided under	7270
section 5721.381 of the Revised Code and the parcel has not	7271
been redeemed or foreclosed upon, the certificate holder's lien	7272
against the parcel is canceled, and the certificate is voided,	7273
subject to division (E)(1)(b) of this section.	7274

(b) In the case of any tax certificate purchased under	7275
section 5721.32 of the Revised Code or under section 5721.42 of	7276
the Revised Code by the holder of a certificate issued under	7277
section 5721.32 of the Revised Code prior to the effective date	7278
of the amendment of this section by H.B. 562 of the 127th general	7279
assemblyJune 24, 2008, the county treasurer, upon application by	7280
the certificate holder, may sell to the certificate holder a new	7281
certificate extending the three-year period prescribed by division	7282
(E)(1) of this section, as that division existed prior to that	7283
effective date, to six years after the date shown on the original	7284
certificate as the date it was sold or any extension of that	7285
date.	7286

(2)(a) IfExcept with respect to a county land reutilization	7287
corporation, if, in the case of a certificate purchased under	7288
section 5721.33 of the Revised Code, or under section 5721.42 of	7289
the Revised Code by the holder of a certificate issued under	7290
section 5721.33 of the Revised Code, the certificate holder does	7291
not file with the county treasurer a request for foreclosure or a	7292
notice of intent to foreclose with respect to a certificate parcel	7293
with the required payment within six years after the date shown	7294
on the tax certificate as the date the certificate was sold or	7295
any extension of that date pursuant to division (C)(2) of section	7296
5721.38 of the Revised Code, or within the period provided under	7297
division (A)(3)(b) of this section or as specified under the	7298
terms of a negotiated sale under section 5721.33 of the Revised	7299
Code, and during that time the certificate has not been voided	7300
under section 5721.381 of the Revised Code and the certificate	7301
parcel has not been redeemed or foreclosed upon, the certificate	7302
holder's lien against the parcel is canceled and the certificate	7303
is voided, subject to division (E)(2)(b) of this section.	7304

(b) In the case of any tax certificate purchased under	7305
section 5721.33 of the Revised Code prior to October 10, 2000, the	7306
county treasurer, upon application by the certificate holder, may	7307
sell to the certificate holder a new certificate extending the	7308
three-year period prescribed by division (E)(2) of this section,	7309
as that division existed prior to October 10, 2000, to six years	7310
after the date shown on the original certificate as the date it	7311
was sold or any extension of that date.	7312

(3) The county treasurer and the certificate holder shall	7313
negotiate the premium, in cash, to be paid for a new	7314
certificate sold under division (E)(1)(b) or (2)(b) of this	7315
section. If the county treasurer and certificate holder do not	7316
negotiate a mutually acceptable premium, the county treasurer and	7317
certificate holder may agree to engage a person experienced in the	7318
valuation of financial assets to appraise a fair premium for the	7319
new certificate. The certificate holder has the option to purchase	7320
the new certificate for the fair premium so appraised. Not less	7321
than one-half of the fee of the person so engaged shall be paid	7322
by the certificate holder requesting the new certificate; the	7323
remainder of the fee shall be paid from the proceeds of the sale	7324
of the new certificate. If the certificate holder does not	7325
purchase the new certificate for the premium so appraised, the	7326
certificate holder shall pay the entire fee. The county treasurer	7327
shall credit the remaining proceeds from the sale to the items of	7328
taxes, assessments, penalties, interest, and charges in the order	7329
in which they became due.	7330

(4) A certificate issued under division (E)(1)(b) or (2)(b)	7331
of this section vests in the certificate holder and its secured	7332
party, if any, the same rights, interests, privileges, and	7333
immunities as are vested by the original certificate under	7334
sections 5721.30 to 5721.43 of the Revised Code. The certificate	7335
shall be issued in the same form as the form prescribed for the	7336
original certificate issued except for any modifications	7337
necessary, in the county treasurer's discretion, to reflect the	7338
extension under this division of the certificate holder's lien	7339
to six years after the date shown on the original certificate as	7340
the date it was sold or any extension of that date. The	7341
certificate holder may record a certificate issued under	7342
division (E)(1)(b) or (2)(b) of this section or memorandum	7343
thereof as provided in division (B) of section 5721.35 of the	7344
Revised Code, and the county recorder shall index the certificate	7345
and record any subsequent cancellation of the lien as provided in	7346
that section. The sale of a certificate extending the lien under	7347
division (E)(1)(b) or(2)(b) of this section does not impair the	7348
right of redemption of the owner of record of the certificate	7349
parcel or of any other person entitled to redeem the property.	7350

(5) If the holder of a certificate purchased under section	7351
5721.32, 5721.33, or 5721.42 of the Revised Code submits a notice	7352
of intent to foreclose to the county treasurer but fails to file a	7353
foreclosure action in a court of competent jurisdiction within the	7354
time specified in division (C)(2) of this section, the liens	7355
represented by all tax certificates respecting the certificate	7356
parcel held by that certificate holder, and for which the deadline	7357
for filing a notice of intent to foreclose has passed, are	7358
canceled and the certificates voided, and the certificate holder	7359
forfeits the payment of the amounts described in division (B)(2)	7360
of this section.	7361

(F) With respect to tax certificates purchased under section	7362
5721.32, 5721.33, or 5721.42 of the Revised Code, upon the	7363
delivery to the private attorney by the county treasurer of the	7364
certification provided for under division (C)(2) of this section,	7365
the private attorney shall institute a foreclosure proceeding	7366
under this division in the name of the certificate holder to	7367
enforce the holder's lien, in any court or board of revision	7368
with jurisdiction, unless the certificate redemption price is	7369
paid prior to the time a complaint is filed. The attorney shall	7370
prosecute the proceeding to final judgment and satisfaction,	7371
whether through sale of the property or the vesting of title and	7372
possession in the certificate holder or other disposition under	7373
sections 323.65 to 323.79 of the Revised Code or as may otherwise	7374
be provided by law.	7375

The foreclosure proceedings under this division, except as	7376
otherwise provided in this division, shall be instituted and	7377
prosecuted in the same manner as is provided by law for the	7378
foreclosure of mortgages on land, except that, if service by	7379
publication is necessary, such publication shall be made once a	7380
week for three consecutive weeks and the service shall be complete	7381
at the expiration of three weeks after the date of the first	7382
publication.	7383

Any notice given under this division shall include the name	7384
of the owner of the parcel as last set forth in the records of the	7385
county recorder, the owner's last known mailing address, the	7386
address of the subject parcel if different from that of the owner,	7387
and a complete legal description of the subject parcel. In any	7388
county that has adopted a permanent parcel number system, such	7389
notice may include the permanent parcel number in addition to a	7390
complete legal description.	7391

It is sufficient, having been made a proper party to the	7392
foreclosure proceeding, for the certificate holder to allege in	7393
such holder's complaint that the tax certificate has been duly	7394
purchased by the certificate holder, that the certificate	7395
redemption price is due and unpaid, and that there is a lien	7396
against the property described in the tax certificate, and, if	7397
applicable, that the certificate holder desires to invoke the	7398
alternative redemption period prescribed in sections 323.65 to	7399
323.79 of the Revised Code, without setting forth in such	7400
holder's complaint any other special matter relating to the	7401
foreclosure proceeding. The complaint shall pray for an order	7402
directing the sheriff, or the bailiff if the complaint is filed	7403
in municipal court, to offer the property for sale in the manner	7404
provided in section 5721.19 of the Revised Code or otherwise	7405
transferred according to any applicable procedures provided in	7406
sections 323.65 to 323.79 of the Revised Code, unless the	7407
complaint documents that the county auditor has determined that	7408
the true value of the certificate parcel is less than the	7409
certificate purchase price. In that case, the prayer of the	7410
complaint shall request that fee simple title to the property	7411
be transferred to and vested in the certificate holder free and	7412
clear of all subordinate liens.	7413

In the foreclosure proceeding, the certificate holder may	7414
join in one action any number of tax certificates relating to the	7415
same owner. However, the decree for each tax certificate shall be	7416
rendered separately and any proceeding may be severed, in the	7417
discretion of the court or board of revision, for the purpose of	7418
trial or appeal. UponExcept as may otherwise be provided in	7419
sections 323.65 to 323.79 of the Revised Code, upon confirmation	7420
of sale, the court or board of revision shall order payment of all	7421
costs related directly or indirectly to the tax certificate,	7422
including, without limitation, attorney's fees of the holder's	7423
attorney in accordance with section 5721.371 of the Revised	7424
Code. The tax certificate purchased by the certificate holder is	7425
presumptive evidence in all courts and boards of revision and in	7426
all proceedings, including, without limitation, at the trial of	7427
the foreclosure action, of the amount and validity of the taxes,	7428
assessments, charges, penalties by the court and added to such	7429
principal amount, and interest appearing due and unpaid and of	7430
their nonpayment.	7431

(G) If a parcel is sold under this section, the officer who	7432
conducted the sale shall collect the recording fee from the	7433
purchaser at the time of the sale and, following confirmation of	7434
the sale, shall prepare and record the deed conveying the title to	7435
the parcel to the purchaser.	7436

Sec. 5721.38.  (A) At any time prior to payment to the county	7437
treasurer by the certificate holder to initiate foreclosure	7438
proceedings under division (B) of section 5721.37 of the Revised	7439
Code, the owner of record of the certificate parcel, or any other	7440
person entitled to redeem that parcel, may redeem the parcel by	7441
paying to the county treasurer an amount equal to the total of the	7442
certificate redemption prices of all tax certificates respecting	7443
that parcel.	7444

(B) At any time after payment to the county treasurer by the	7445
certificate holder to initiate foreclosure proceedings under	7446
section 5721.37 of the Revised Code, and prior tobefore the	7447
filing of the entry of confirmation of sale of a certificate	7448
parcel, or the expiration of the alternative redemption period	7449
defined in section 323.65 of the Revised Code under foreclosure	7450
proceedings filed by the county prosecuting attorney or prior to,	7451
and before the decree conveying title to the certificate holder	7452
is rendered as provided for in division (F) of section 5721.37 of	7453
the Revised Code, the owner of record of the certificate parcel or	7454
any other person entitled to redeem that parcel may redeem the	7455
parcel by paying to the county treasurer the sum of the following	7456
amounts:	7457

(1) The amount described in division (A) of this section;

7458

(2) Interest on the certificate purchase price for each tax	7459
certificate sold respecting the parcel at the rate of eighteen per	7460
cent per year for the period beginning on the day on which the	7461
payment was submitted by the certificate holder and ending on the	7462
day the parcel is redeemed under this division;	7463

(3) An amount equal to the sum of the county prosecuting	7464
attorney's fee under division (B)(3) of section 5721.37 of the	7465
Revised Code plus interest on that amount at the rate of eighteen	7466
per cent per year beginning on the day on which the payment was	7467
submitted by the certificate holder and ending on the day the	7468
parcel is redeemed under this division. If the parcel is redeemed	7469
before the complaint has been filed, the prosecuting attorney	7470
shall adjust the fee to reflect services performed to the date of	7471
redemption, and the county treasurer shall calculate the interest	7472
based on the adjusted fee and refund any excess fee to the	7473
certificate holder.	7474

(4) Reasonable attorney's fees in accordance with section	7475
5721.371 of the Revised Code if the certificate holder retained a	7476
private attorney to foreclose the lien;	7477

(5) Any other costs and fees of the proceeding allocable to	7478
the certificate parcel as determined by the court or board of	7479
revision.	7480

The county treasurer may collect the total amount due under	7481
divisions (B)(1) to (5) of this section in the form of guaranteed	7482
funds acceptable to the treasurer. Immediately upon receipt of	7483
such payments, the county treasurer shall reimburse the	7484
certificate holder who initiated foreclosure proceedings as	7485
provided in division (D) of this section. The county treasurer	7486
shall pay the certificate holder interest at the rate of	7487
eighteen per cent per year on amounts paid under divisions	7488
(B)(2) and (3) of section 5721.37 of the Revised Code, beginning	7489
on the day the certificate holder paid the amounts under those	7490
divisions and ending on the day the parcel is redeemed under	7491
this section.	7492

(C)(1) During the period beginning on the date a tax	7493
certificate is sold under section 5721.32 of the Revised Code and	7494
ending one year from that date, the county treasurer may enter	7495
into a redemption payment plan with the owner of record of the	7496
certificate parcel or any other person entitled to redeem that	7497
parcel. The plan shall require the owner or other person to pay	7498
the certificate redemption price for the tax certificate in	7499
installments, with the final installment due no later than one	7500
year after the date the tax certificate is sold. The certificate	7501
holder may at any time, by written notice to the county treasurer,	7502
agree to accept installments collected to the date of notice as	7503
payment in full. Receipt of such notice by the treasurer shall	7504
constitute satisfaction of the payment plan and redemption of the	7505
tax certificate.	7506

(2) During the period beginning on the date a tax certificate	7507
is sold under section 5721.33 of the Revised Code and ending on	7508
the date the decree is rendered on the foreclosure proceeding	7509
under division (F) of section 5721.37 of the Revised Code, the	7510
owner of record of the certificate parcel, or any other person	7511
entitled to redeem that parcel, may enter into a redemption	7512
payment plan with the certificate holder and all secured parties	7513
of the certificate holder. The plan shall require the owner or	7514
other person to pay the certificate redemption price for the tax	7515
certificate, an administrative fee not to exceed one hundred	7516
dollars per year, and the actual fees and costs incurred, in	7517
installments, with the final installment due no later than six	7518
years after the date the tax certificate is sold. The certificate	7519
holder shall give written notice of the plan to the applicable	7520
county treasurer within sixty days after entering into the plan	7521
and written notice of default under the plan within ninety days	7522
after the default. If such a plan is entered into, the time	7523
period for filing a request for foreclosure or a notice of intent	7524
to foreclose under section 5721.37 of the Revised Code is	7525
extended by the length of time the plan is in effect and not in	7526
default.	7527

(D)(1) Immediately upon receipt of full payment under	7528
division (A) or (B) of this section, the county treasurer shall	7529
make an entry to that effect in the tax certificate register,	7530
credit the payment to the tax certificate redemption fund created	7531
in the county treasury, and shall notify the certificate holder	7532
or holders by ordinary first class or certified mail or by binary	7533
means that the parcel has been redeemed and the lien or liens	7534
canceled, and that payment on the certificate or certificates is	7535
forthcoming. The treasurer shall pay the tax certificate holder	7536
or holders promptly.	7537

The county treasurer shall administer the tax certificate	7538
redemption fund for the purpose of redeeming tax certificates.	7539
Interest earned on the fund shall be credited to the county	7540
general fund. If the county has established a county land	7541
reutilization corporation, the county treasurer may apply	7542
interest earned on the fund to the payment of the expenses of	7543
such corporation.	7544

(2) If a redemption payment plan is entered into pursuant to	7545
division (C)(1) of this section, the county treasurer immediately	7546
shall notify each certificate holder by ordinary first class or	7547
certified mail or by binary means of the terms of the plan.	7548
Installment payments made pursuant to the plan shall be deposited	7549
in the tax certificate redemption fund. Any overpayment of the	7550
installments shall be refunded to the person responsible for	7551
causing the overpayment if the person applies for a refund under	7552
this section. If the person responsible for causing the	7553
overpayment fails to apply for a refund under this section within	7554
five years from the date the plan is satisfied, an amount equal	7555
to the overpayment shall be deposited into the general fund of	7556
the county. If the county has established a county land	7557
reutilization corporation, the county treasurer may apply such	7558
overpayment to the payment of the expenses of the corporation.	7559

Upon satisfaction of the plan, the county treasurer shall	7560
indicate in the tax certificate register that the plan has been	7561
satisfied, and shall notify each certificate holder by ordinary	7562
first class or certified mail or by binary means that the plan	7563
has been satisfied and that payment on the certificate or	7564
certificates is forthcoming. The treasurer shall pay each	7565
certificate holder promptly.	7566

If a redemption payment plan becomes void, the county	7567
treasurer shall notify each certificate holder by ordinary first	7568
class or certified mail or by binary means. If a certificate	7569
holder files a request for foreclosure under section 5721.37 of	7570
the Revised Code, upon the filing of the request for foreclosure,	7571
any money paid under the plan shall be refunded to the person	7572
that paid the money under the plan.	7573

(3) Upon receipt of the payment required under division	7574
(B)(1) of section 5721.37 of the Revised Code, the treasurer shall	7575
pay all other certificate holders and indicate in the tax	7576
certificate register that such certificates have been satisfied.	7577
If a county has organized a county land reutilization	7578
corporation, the county treasurer may apply the redemption price	7579
and any applicable interest payable under division (B) of this	7580
section to the payment of the expenses of the corporation.	7581

Sec. 5721.39.  (A) In its judgment of foreclosure rendered	7582
in actions filed pursuant to section 5721.37 of the Revised	7583
Code, the court or board of revision shall enter a finding that	7584
includes all of the following with respect to the certificate	7585
parcel:	7586

(1) The amount of the sum of the certificate redemption	7587
prices for all the tax certificates sold against the parcel;	7588

(2) Interest on the certificate purchase prices of all	7589
certificates at the rate of eighteen per cent per year for the	7590
period beginning on the day on which the payment was submitted by	7591
the certificate holder under division (B) of section 5721.37 of	7592
the Revised Code;	7593

(3) The amount paid under division (B)(2) of section	7594
5721.37 of the Revised Code, plus interest at the rate of eighteen	7595
per cent per year for the period beginning on the day the	7596
certificate holder filed a request for foreclosure or a notice of	7597
intent to foreclose under division (A) of that section;	7598

(4) Any delinquent taxes on the parcel that are not covered	7599
by a payment under division (B)(2) of section 5721.37 of the	7600
Revised Code;	7601

(5) Fees and costs incurred in the foreclosure proceeding	7602
instituted against the parcel, including, without limitation, the	7603
fees and costs of the prosecuting attorney represented by the fee	7604
paid under division (B)(3) of section 5721.37 of the Revised Code,	7605
plus interest as provided in division (D)(2)(d) of this section,	7606
or the fees and costs of the private attorney representing the	7607
certificate holder, and charges paid or incurred in procuring	7608
title searches and abstracting services relative to the subject	7609
premises.	7610

(B) The court or board of revision may order the certificate	7611
parcel to be sold or otherwise transferred according to law,	7612
without appraisal and as set forth in the prayer of the complaint,	7613
for not less than the amount of its finding, or, in the event	7614
that the true value of the certificate parcel as determined by	7615
the county auditor is less than the certificate redemption price,	7616
the court or board or revision may, as prayed for in the	7617
complaint, issue a decree transferring fee simple title free and	7618
clear of all subordinate liens to the certificate holder or as	7619
otherwise provided in sections 323.65 to 323.79 of the Revised	7620
Code. A decree of the court or board of revision transferring	7621
fee simple title to the certificate holder is forever a bar to	7622
all rights of redemption with respect to the certificate parcel.	7623

(C) EachExcept as otherwise provided in sections 323.65 to	7624
323.79 of the Revised Code, and the alternative redemption period	7625
thereunder, each certificate parcel shall be advertised and sold	7626
by the officer to whom the order of sale is directed in the manner	7627
provided by law for the sale of real property on execution. The	7628
advertisement for sale of certificate parcels shall be published	7629
once a week for three consecutive weeks and shall include the date	7630
on which a second sale will be conducted if no bid is accepted at	7631
the first sale. Any number of parcels may be included in one	7632
advertisement.	7633

WheneverExcept as otherwise provided in sections 323.65 to	7634
323.79 of the Revised Code, whenever the officer charged to	7635
conduct the sale offers a certificate parcel for sale and no bids	7636
are made equal to at least the amount of the court's finding of	7637
the court or board of revision, the officer shall adjourn the	7638
sale of the parcel to the second date that was specified in the	7639
advertisement of sale. The second sale shall be held at the same	7640
place and commence at the same time as set forth in the	7641
advertisement of sale. The officer shall offer any parcel not sold	7642
at the first sale. Upon the conclusion of any sale, or if any	7643
parcel remains unsold after being offered at two sales, the	7644
officer conducting the sale shall report the results to the court	7645
or board of revision.	7646

(D) Upon the confirmation of a sale, the proceeds of the sale	7647
shall be applied as follows:	7648

(1) The fees and costs incurred in the proceeding filed	7649
against the parcel pursuant to section 5721.37 of the Revised Code	7650
shall be paid first, including attorney's fees of the certificate	7651
holder's attorney payable under division (F) of that section, or	7652
the county prosecutor's costs covered by the fee paid by the	7653
certificate holder under division (B)(3) of that section.	7654

(2) Following the payment required by division (D)(1) of	7655
this section, the certificate holder that filed the notice of	7656
intent to foreclose or request for foreclosure with the county	7657
treasurer shall be paid the sum of the following amounts:	7658

(a) The sum of the amount found due for the certificate	7659
redemption prices of all the tax certificates that are sold	7660
against the parcel;	7661

(b) Any premium paid by the certificate holder at the time	7662
of purchase;	7663

(c) Interest on the amounts paid by the certificate holder	7664
under division (B)(1) of section 5721.37 of the Revised Code at	7665
the rate of eighteen per cent per year beginning on the day on	7666
which the payment was submitted by the certificate holder to the	7667
county treasurer and ending on the day immediately preceding the	7668
day on which the proceeds of the foreclosure sale are paid to the	7669
certificate holder;	7670

(d) Interest on the amounts paid by the certificate holder	7671
under divisions (B)(2) and (3) of section 5721.37 of the Revised	7672
Code at the rate of eighteen per cent per year beginning on the	7673
day on which the payment was submitted by the certificate holder	7674
under divisions (B)(2) and (3) of that section and ending on the	7675
day immediately preceding the day on which the proceeds of the	7676
foreclosure sale are paid to the certificate holder pursuant to	7677
this section, except that such interest shall not accrue for more	7678
than three years if the certificate was sold under section	7679
5721.32 of the Revised Code, or under section 5721.42 of the	7680
Revised Code by the holder of a certificate issued under section	7681
5721.32 of the Revised Code, or more than six years if the	7682
certificate was sold under section 5721.33 of the Revised Code,	7683
or under section 5721.42 of the Revised Code by the holder of a	7684
certificate issued under section 5721.33 of the Revised Code,	7685
after the day the amounts were paid by the certificate holder	7686
under divisions (B)(2) and (3) of section 5721.37 of the Revised	7687
Code;	7688

(e) The amounts paid by the certificate holder under	7689
divisions (B)(1), (2), and (3) of section 5721.37 of the Revised	7690
Code.	7691

(3) Following the payment required by division (D)(2) of	7692
this section, any amount due for taxes, assessments, charges,	7693
penalties, and interest not covered by the tax certificate	7694
holder's payment under division (B)(2) of section 5721.37 of the	7695
Revised Code shall be paid, including all taxes, assessments,	7696
charges, penalties, and interest payable subsequent to the entry	7697
of the finding and prior to the transfer of the deed of the parcel	7698
to the purchaser following confirmation of sale. If the proceeds	7699
available for distribution pursuant to this division are	7700
insufficient to pay the entire amount of those taxes, assessments,	7701
charges, penalties, and interest, the proceeds shall be paid to	7702
each claimant in proportion to the amount of those taxes,	7703
assessments, charges, penalties, and interest that each is due,	7704
and those taxes, assessments, charges, penalties, and interest are	7705
deemed satisfied and shall be removed from the tax list and	7706
duplicate.	7707

(4) Any residue of money from proceeds of the sale shall be	7708
disposed of as prescribed by section 5721.20 of the Revised Code.	7709

(E) Unless the parcel previously was redeemed pursuant to	7710
section 5721.25 or 5721.38 of the Revised Code, upon the filing of	7711
the entry of confirmation of sale, or an order to transfer the	7712
parcel under sections 323.65 to 323.79 of the Revised Code, the	7713
title to the parcel is incontestable in the purchaser and is free	7714
and clear of all liens and encumbrances, except a federal tax	7715
lien, notice of which lien is properly filed in accordance with	7716
section 317.09 of the Revised Code prior to the date that a	7717
foreclosure proceeding is instituted pursuant to section 5721.37	7718
of the Revised Code, and which lien was foreclosed in accordance	7719
with 28 U.S.C.A. 2410(c), and except for the easements and	7720
covenants of record running with the land or lots that were	7721
created prior to the time the taxes or assessments, for the	7722
nonpayment of which a tax certificate was issued and the parcel	7723
sold at foreclosure, became due and payable.	7724

The title shall not be invalid because of any irregularity,	7725
informality, or omission of any proceedings under this chapter or	7726
in any processes of taxation, if such irregularity, informality,	7727
or omission does not abrogate the provision for notice to holders	7728
of title, lien, or mortgage to, or other interests in, such	7729
foreclosed parcels, as prescribed in this chapter.	7730

Sec. 5721.40.  If any tax certificate parcel is twice offered	7731
for sale pursuant to section 5721.39 of the Revised Code and	7732
remains unsold for want of bidders, the officer who conducted the	7733
sales shall certify to the court or board of revision that the	7734
parcel remains unsold after two sales. The court or board of	7735
revision, by entry, shall order the parcel forfeited to the	7736
certificate holder who filed the request for foreclosure or	7737
notice of intent to foreclose under section 5721.37 of the Revised	7738
Code. The clerk of the court shall certify copies of the court's	7739
order to the county treasurer. The county treasurer shall notify	7740
the certificate holder by ordinary and certified mail, return	7741
receipt requested, that the parcel remains unsold, and shall	7742
instruct the certificate holder of the manner in which the holder	7743
shall obtain the deed to the parcel. The officer who conducted	7744
the sales shall prepare and record the deed conveying title to	7745
the parcel to the certificate holder.	7746

Nothing in this section impedes, abridges, or restricts a	7747
certificate holder from instituting foreclosure proceedings under	7748
sections 323.65 to 323.79 of the Revised Code.	7749

Upon transfer of the deed to the certificate holder under	7750
this section, all right, title, claim, and interest in the	7751
certificate parcel are transferred to and vested in the	7752
certificate holder. The title to the parcel is incontestable in	7753
the certificate holder and is free and clear of all liens and	7754
encumbrances, except the following:	7755

(A) A federal tax lien, notice of which was properly filed in	7756
accordance with section 317.09 of the Revised Code prior to the	7757
date that the foreclosure proceeding was instituted under section	7758
5721.37 of the Revised Code and which was foreclosed in accordance	7759
with 28 U.S.C. 2410(c);	7760

(B) Easements and covenants of record running with the land	7761
that were created prior to the time the taxes or assessments, for	7762
the nonpayment of which a tax certificate was issued, became due	7763
and payable.	7764

Sec. 5721.43. (A) Without the prior written consent of the	7765
county treasurer, no person shall directly, through an agent, or	7766
otherwise, initiate contact with the owner of a parcel with	7767
respect to which the person holds a tax certificate to encourage	7768
or demand payment before one yearmonth has elapsed following the	7769
purchase of the certificate. This division does not apply if the	7770
certificate holder is a county land reutilization corporation.	7771

(B) A county treasurer may bar any person who violates	7772
division (A) of this section from bidding at a tax certificate	7773
sale conducted by the treasurer.	7774

(C)(1) The attorney general or county prosecuting attorney,	7775
upon written request of a county treasurer, shall bring an action	7776
for an injunction against any person who has violated, is	7777
violating, or is threatening to violate division (A) of this	7778
section.	7779

(2) Any person who violates division (A) of this section	7780
shall be assessed a civil penalty of not more than five thousand	7781
dollars for each offense to be paid into the state treasury to the	7782
credit of the general revenue fund. Upon written request of a	7783
county treasurer, the attorney general or county prosecuting	7784
attorney shall commence an action against any such violator. Any	7785
action under this division is a civil action, governed by the	7786
Rules of Civil Procedure and other rules of practice and procedure	7787
applicable to civil actions.	7788

Sec. 5722.01.  As used in this chapter:

7789

(A) "Electing subdivision" means a municipal corporation that	7790
has enacted an ordinance or a township or county that has adopted	7791
a resolution pursuant to section 5722.02 of the Revised Code for	7792
purposes of adopting and implementing the procedures set forth in	7793
sections 5722.02 to 5722.15 of the Revised Code. A county land	7794
reutilization corporation organized by a county and designated to	7795
act on behalf of the county pursuant to division (B) of section	7796
5722.02 of the Revised Code shall be deemed the electing	7797
subdivision for all purposes of this chapter, except as otherwise	7798
expressly provided in this chapter.	7799

(B) "County land reutilization corporation" means a county	7800
land reutilization corporation organized under Chapter 1724. of	7801
the Revised Code.	7802

(C) "Delinquent lands" has the same meaning as in section	7803
5721.01 of the Revised Code, and "delinquent vacant lands" are	7804
delinquent lands that are unimproved by any dwelling.	7805

(C)(D) "Land reutilization program" means the procedures and	7806
activities concerning the acquisition, management, and disposition	7807
of affected delinquent lands set forth in sections 5722.02 to	7808
5722.15 of the Revised Code.	7809

(D)(E) "Minimum bid," in the case of a sale of property	7810
foreclosed pursuant to section 323.25, sections 323.65 to 323.79,	7811
or section 5721.18, or foreclosed and forfeited pursuant to	7812
section 5721.14 of the Revised Code, means a bid in an amount	7813
equal to the sum of the taxes, assessments, charges, penalties,	7814
and interest due and payable on the parcel subsequent to the	7815
delivery to the county prosecuting attorney of the delinquent	7816
land or delinquent vacant land tax certificate or master list of	7817
delinquent or delinquent vacant tracts containing the parcel, and	7818
prior to the transfer of the deed of the parcel to the purchaser	7819
following confirmation of sale, plus the costs of foreclosure or	7820
foreclosure and forfeiture proceedings against the property.	7821

(E)(F) "Nonproductive land" means any parcel of delinquent	7822
vacant land with respect to which a foreclosure proceeding	7823
pursuant to section 323.25 or sections 323.65 to 323.79, a	7824
foreclosure proceeding pursuant to division (A) or (B) of section	7825
5721.18, or a foreclosure and forfeiture proceeding pursuant to	7826
section 5721.14 of the Revised Code has been instituted; and any	7827
parcel of delinquent land with respect to which a foreclosure	7828
proceeding pursuant to section 323.25, sections 323.65 to 323.79,	7829
or division (A) or (B) of section 5721.18 of the Revised Code has	7830
been instituted, and upon which there are no buildings or other	7831
structures, or upon which there are either:	7832

(1) Buildings or other structures that are not in the	7833
occupancy of any person and as to which the township or municipal	7834
corporation within whose boundaries the parcel is situated has	7835
instituted proceedings under section 505.86 or 715.26 of the	7836
Revised Code, or Section 3 of Article XVIII, Ohio Constitution,	7837
for the removal or demolition of such buildings or other	7838
structures by the township or municipal corporation because of	7839
their insecure, unsafe, or structurally defective condition;	7840

(2) Buildings or structures that are not in the occupancy of	7841
any person at the time the foreclosure proceeding is initiated and	7842
whose acquisition the municipal corporation, county, or township,	7843
or county land reutilization corporation determines to be	7844
necessary for the implementation of an effective land	7845
reutilization program.	7846

(F)(G) "Occupancy" means the actual, continuous, and	7847
exclusive use and possession of a parcel by a person having a	7848
lawful right to such use and possession.	7849

(G)(H) "Land within an electing subdivision's boundaries"	7850
does not include land within the boundaries of a municipal	7851
corporation, unless the electing subdivision is the municipal	7852
corporation or the municipal corporation adopts an ordinance that	7853
gives consent to the electing subdivision to include such land.	7854

Sec. 5722.02. (A) Any municipal corporation, county, or	7855
township may elect to adopt and implement the procedures set	7856
forth in sections 5722.02 to 5722.15 of the Revised Code to	7857
facilitate the effective reutilization of nonproductive land	7858
situated within its boundaries. Such election shall be made by	7859
ordinance in the case of a municipal corporation, and by	7860
resolution in the case of a county or township. The ordinance or	7861
resolution shall state that the existence of nonproductive land	7862
within its boundaries is such as to necessitate the	7863
implementation of a land reutilization program to foster either	7864
the return of such nonproductive land to tax revenue generating	7865
status or the devotion thereof to public use.	7866

An(B) Any county adopting a resolution under division (A) of	7867
this section may direct in the resolution that a county land	7868
reutilization corporation be organized under Chapter 1724. of the	7869
Revised Code to act on behalf of and cooperate with the county in	7870
exercising the powers and performing the duties of the county	7871
under this chapter. The powers extended to a county land	7872
reutilization corporation shall not be construed as a limitation	7873
on the powers granted to a county land reutilization corporation	7874
under Chapter 1724. of the Revised Code, but shall be construed as	7875
additional powers, except that a county land reutilization	7876
corporation may not acquire any interest in real property under	7877
this chapter after two years following the filing of its articles	7878
of incorporation by the secretary of state.	7879

(C) An electing subdivision shall promptly deliver certified	7880
copies of such ordinance or resolution to the auditor, treasurer,	7881
and the prosecutor of each county in which the electing	7882
subdivision is situated. On and after the effective date of such	7883
ordinance or resolution, the foreclosure, sale, management, and	7884
disposition of all nonproductive land situated within the electing	7885
subdivision's boundaries shall be governed by the procedures set	7886
forth in sections 5722.02 to 5722.15 of the Revised Code, and, in	7887
the case of a county land reutilization corporation, as authorized	7888
under Chapter 1724. of the Revised Code. When a county adopts a	7889
resolution organizing a county land reutilization corporation	7890
pursuant to this chapter, the county shall deliver a copy of the	7891
resolution to the county auditor, county treasurer, and county	7892
prosecuting attorney.	7893

(D) A county, a county land reutilization corporation, and a	7894
municipal corporation or township may enter into an agreement to	7895
implement the procedures in sections 5722.02 to 5722.15 of the	7896
Revised Code within the boundaries of the municipal corporation	7897
or township if the county and the township or municipal	7898
corporation are electing subdivisions and the county has, by	7899
resolution, designated a county land reutilization corporation to	7900
act on its behalf under this chapter.	7901

Any property acquired by a county land reutilization	7902
corporation in a transaction other than the tax foreclosure	7903
procedures in Chapter 323., 5721., or 5723. of the Revised Code	7904
shall be subject to a priority right of acquisition by a municipal	7905
corporation or township in which the property is located for a	7906
period of thirty days after the county land reutilization	7907
corporation first records the deed evidencing acquisition of such	7908
property with the county recorder. A municipal corporation or	7909
township claiming a priority right of acquisition shall file, and	7910
the county recorder shall record, an instrument evidencing such	7911
right within the thirty-day period. The instrument shall include	7912
the name and address of the applicable municipal corporation or	7913
township, the parcel or other identifying number and an	7914
affirmative statement by the municipal corporation or township	7915
that it intends to acquire the property. If the municipal	7916
corporation or township records such an instrument within the	7917
thirty-day period, then the priority right of acquisition shall be	7918
effective for a period of ninety days after the instrument is	7919
recorded. If the municipal corporation or township does not record	7920
the instrument expressing its intent to acquire the property or,	7921
if having timely recorded such instrument does not thereafter	7922
acquire and record a deed within the ninety-day period following	7923
the recording of its intent to acquire the property, then the	7924
county land reutilization corporation may dispose of such property	7925
free and clear of any claim or interest of such municipal	7926
corporation or township. If a municipal corporation or township	7927
does not record an instrument of intent to acquire property within	7928
the thirty-day period, or if a municipal corporation or township,	7929
after timely recording an instrument of intent to acquire a	7930
parcel, does not thereafter acquire the parcel within ninety days	7931
and record a deed thereto with the county recorder, the municipal	7932
corporation or township has no statutory, legal, or equitable	7933
claim or estate in property acquired by the county land	7934
reutilization corporation. This section shall not be construed to	7935
constitute an exception to free and clear title to the property	7936
held by a county land reutilization corporation or any of its	7937
subsequent transferees, or to preclude a county land reutilization	7938
corporation and any municipal corporation or township from	7939
entering into an agreement that disposes of property on terms to	7940
which they may thereafter mutually agree.	7941

Sec. 5722.03.  (A) On and after the effective date of an	7942
ordinance or resolution adopted pursuant to section 5722.02 of the	7943
Revised Code, nonproductive land within an electing subdivision's	7944
boundaries that the subdivision wishes to acquire and that has	7945
either been advertised and offered for sale or is otherwise	7946
available for acquisition pursuant to a foreclosure proceeding as	7947
provided in section 323.25, sections 323.65 to 323.79, or section	7948
5721.18 of the Revised Code, but is not sold for want of a minimum	7949
bid, shall be sold or transferred to the electing subdivision in	7950
the manner set forth in this section or sections 323.65 to 323.79	7951
of the Revised Code.	7952

(B) Upon receipt of an ordinance or resolution under section	7953
5722.02 of the Revised Code, the county prosecuting attorney shall	7954
compile and deliver to the electing subdivision a list of all	7955
delinquent land within the electing subdivision with respect to	7956
which a foreclosure proceeding pursuant to section 323.25,	7957
sections 323.65 to 323.79, or section 5721.18 of the Revised Code	7958
has been instituted and is pending. The prosecuting attorney	7959
shall notify the electing subdivision of the identity of all	7960
delinquent land within the subdivision whenever a foreclosure	7961
proceeding pursuant to section 323.25, sections 323.65 to 323.79,	7962
or section 5721.18 of the Revised Code is commenced with respect	7963
to that land.	7964

(C) The electing subdivision shall select from such lists the	7965
delinquent lands that constitute nonproductive lands that it	7966
wishes to acquire, and shall notify the prosecuting attorney of	7967
its selection prior to the advertisement and sale of the	7968
nonproductive lands pursuant to such a foreclosure proceeding, or	7969
as otherwise provided in sections 323.65 to 323.79 of the Revised	7970
Code. Notwithstanding the sales price provisions to the contrary	7971
in division (A) of section 323.28 or in divisions (A)(1) and (C)	7972
of section 5721.19 of the Revised Code, selected nonproductive	7973
lands subject to a foreclosure proceeding pursuant to section	7974
323.25, sections 323.65 to 323.79, or section 5721.18 of the	7975
Revised Code that require a sale shall be advertised for sale and	7976
be sold, without appraisal, for not less than the amount	7977
determined under division (A)(1) of section 323.28 or sections	7978
323.65 to 323.79 of the Revised Code in the case of selected	7979
nonproductive lands subject to a foreclosure proceeding pursuant	7980
to section 323.25 or sections 323.65 to 323.79 of the Revised	7981
Code, or the amount determined under division (A)(2) of section	7982
5721.19 in the case of selected nonproductive lands subject to a	7983
foreclosure proceeding pursuant to section 5721.18 of the Revised	7984
Code, or as prescribed in sections 323.65 to 323.79 of the	7985
Revised Code. AllExcept as otherwise authorized in section	7986
323.78 of the Revised Code, all nonproductive lands so selected,	7987
when advertised for sale pursuant to a foreclosure proceeding,	7988
shall be advertised separately from the advertisement applicable	7989
to other delinquent lands. Notwithstanding division (A) of section	7990
5721.191 of the Revised Code, the minimum amount for which	7991
selected nonproductive lands subject to a foreclosure proceeding	7992
pursuant to section 5721.18 of the Revised Code will be sold, as	7993
specified in the advertisement for sale, shall equal the sum of	7994
the taxes, assessments, charges, penalties, interest, and costs	7995
due on the parcel as determined under division (A)(2) of section	7996
5721.19 of the Revised Code. Notwithstanding provisions to the	7997
contrary in division (A) of section 323.28 of the Revised Code,	7998
the minimum amount for which selected nonproductive lands subject	7999
to a foreclosure proceeding pursuant to section 323.25 of the	8000
Revised Code will be sold, as specified in the advertisement for	8001
sale, shall equal the amount specified in division (A)(1) of	8002
section 323.28 of the Revised Code. The advertisement relating to	8003
the selected nonproductive lands also shall include a statement	8004
that the lands have been determined by the electing subdivision to	8005
be nonproductive lands and that, if at a foreclosure sale no bid	8006
for the appropriate amount specified in this division is received,	8007
such lands shall be sold or transferred to the electing	8008
subdivision.	8009

(D) IfExcept for sales and transfers under sections 323.65	8010
to 323.79 of the Revised Code, if any nonproductive land selected	8011
by an electing subdivision is advertised and offered for sale at	8012
two sales pursuant to this section but is not sold for want of a	8013
minimum bid, the electing subdivision that selected the	8014
nonproductive land shall be deemed to have submitted the winning	8015
bid at the second sale for the land, and the land is deemed sold	8016
to the electing subdivision for no consideration other than the	8017
fee charged under division (F) of this section. If both a county	8018
and a township within that county have adopted a resolution	8019
pursuant to section 5722.02 of the Revised Code and both	8020
subdivisions select the same parcel or parcels of land, the	8021
subdivision that first notifies the prosecuting attorney of such	8022
selection shall be the electing subdivision deemed to have	8023
submitted the winning bid under this division. If a municipal	8024
corporation and a county land reutilization corporation select the	8025
same parcel or parcels of land, the municipal corporation shall be	8026
deemed the winning bidder under this division. The officer	8027
conducting the sale shall announce the bid of the electing	8028
subdivision at the sale and shall report the proceedings to the	8029
court for confirmation of sale.	8030

(E) Upon the sale or transfer of any nonproductive land to an	8031
electing subdivision, the county auditor shall charge the costs,	8032
as determined by the court, incurred in the foreclosure proceeding	8033
instituted under section 323.25, sections 323.65 to 323.79, or	8034
section 5721.18 of the Revised Code and applicable to the	8035
nonproductive land to the taxing districts, including the	8036
electing subdivision, in direct proportion to their interest in	8037
the taxes, assessments, charges, penalties, and interest on the	8038
nonproductive land due and payable at the time the land was sold	8039
pursuant to the foreclosure proceeding. The interest of each	8040
taxing district in the taxes, assessments, charges, penalties, and	8041
interest on the nonproductive land shall bear the same proportion	8042
to the amount of those taxes, assessments, charges, penalties, and	8043
interest that the amount of taxes levied by each district against	8044
the nonproductive land in the preceding tax year bears to the	8045
taxes levied by all such districts against the nonproductive land	8046
in the preceding tax year. For the purposes of this division, a	8047
county land reutilization corporation shall be deemed to have the	8048
proportionate interest of the county on whose behalf it has been	8049
designated and organized in the taxes, assessments, charges,	8050
penalties, and interest on the nonproductive land in that county.	8051
In making a semiannual apportionment of funds, the auditor shall	8052
retain at the next apportionment the amount charged to each such	8053
taxing district, except that in the case of a county land	8054
reutilization corporation acting on behalf of a county, the	8055
auditor shall provide an invoice to the corporation for the amount	8056
charged to it.	8057

(F) Unless the nonproductive land is redeemed pursuant to	8058
section 323.31 or 5721.25 of the Revised Code, upon the filing of	8059
the entry of confirmation of sale, theThe officer conducting the	8060
sale shall execute and file for recording a deed conveying title	8061
to the land and, once the deed has been recorded,upon the filing	8062
of the the entry of the confirmation of sale, unless the	8063
nonproductive land is redeemed under section 323.31 or 5721.18 of	8064
the Revised Code. If the alternative redemption period applies	8065
under section 323.78 of the Revised Code, the officer shall not	8066
execute the deed and file it for recording until the alternative	8067
redemption period expires. In either case, once the deed has been	8068
recorded, the officer shall deliver the deed to the electing	8069
subdivision; thereupon, title to the land is incontestable in the	8070
electing subdivision and free and clear of all liens and	8071
encumbrances, except those easements and covenants of record	8072
running with the land and created prior to the time at which the	8073
taxes or assessments, for the nonpayment of which the land is sold	8074
or transferred at foreclosure, became due and payable. At the time	8075
of the sale or transfer, the officer shall collect and the	8076
electing subdivision shall pay the fee required by law for	8077
transferring and recording of deeds.	8078

The title is not invalid because of any irregularity,	8079
informality, or omission of any proceedings under section 323.25,	8080
sections 323.65 to 323.79, this chapter, or Chapter 5721. of the	8081
Revised Code, or in any processes of taxation, if such	8082
irregularity, informality, or omission does not abrogate any	8083
provision of such chapters for notice to holders of title, lien,	8084
or mortgage to, or other interests in, the foreclosed lands.	8085

Sec. 5722.04.  (A) Upon receipt of an ordinance or resolution	8086
adopted pursuant to section 5722.02 of the Revised Code, the	8087
county auditor shall deliver to the electing subdivision a list of	8088
all delinquent lands within an electing subdivision's boundaries	8089
that have been forfeited to the state pursuant to section 5723.01	8090
of the Revised Code and thereafter shall notify the electing	8091
subdivision of any additions to or deletions from such list.	8092

The electing subdivision shall select from such lists the	8093
forfeited lands that constitute nonproductive lands that the	8094
subdivision wishes to acquire, and shall notify the county auditor	8095
of its selection prior to the advertisement and sale of such	8096
lands. Notwithstanding the sales price provisions of division	8097
(A)(1) of section 5723.06 of the Revised Code, the selected	8098
nonproductive lands shall be advertised for sale and be sold to	8099
the highest bidder for an amount at least sufficient to pay the	8100
amount determined under division (A)(2) of section 5721.16 of the	8101
Revised Code. All nonproductive lands forfeited to the state and	8102
selected by an electing subdivision, when advertised for sale	8103
pursuant to the relevant procedures set forth in Chapter 5723. of	8104
the Revised Code, shall be advertised separately from the	8105
advertisement applicable to other forfeited lands. The	8106
advertisement relating to the selected nonproductive lands also	8107
shall include a statement that the lands have been selected by the	8108
electing subdivision as nonproductive lands that it wishes to	8109
acquire and that, if at the forfeiture sale no bid for the sum of	8110
the taxes, assessments, charges, penalties, interest, and costs	8111
due on the parcel as determined under division (A)(1)(a) of	8112
section 5723.06 of the Revised Code is received, the lands shall	8113
be sold to the electing subdivision.	8114

(B) If any nonproductive land that has been forfeited to the	8115
state and selected by an electing subdivision is advertised and	8116
offered for sale by the auditor pursuant to Chapter 5723. of the	8117
Revised Code, but no minimum bid is received, the electing	8118
subdivision shall be deemed to have submitted the winning bid, and	8119
the land is deemed sold to the electing subdivision for no	8120
consideration other than the fee charged under division (C) of	8121
this section. If both a county and a township in that county have	8122
adopted a resolution pursuant to section 5722.02 of the Revised	8123
Code and both subdivisions select the same parcel or parcels of	8124
land, the subdivision that first notifies the county auditor of	8125
such selection shall be the electing subdivision deemed to have	8126
submitted the winning bid under this division shall be determined	8127
pursuant to division (D) of section 5722.03 of the Revised Code.	8128

The auditor shall announce the bid at the sale and shall	8129
declare the selected nonproductive land to be sold to the electing	8130
subdivision. The auditor shall deliver to the electing subdivision	8131
a certificate of sale.	8132

(C) On the returning of the certificate of sale to the	8133
auditor, the auditor shall execute and file for recording a deed	8134
conveying title to the selected nonproductive land and, once the	8135
deed has been recorded, deliver it to the electing subdivision.	8136
Thereupon, all previous title is extinguished, and the title in	8137
the electing subdivision is incontestable and free and clear from	8138
all liens and encumbrances, except taxes and special assessments	8139
that are not due at the time of the sale and any easements and	8140
covenants of record running with the land and created prior to the	8141
time at which the taxes or assessments, for the nonpayment of	8142
which the nonproductive land was forfeited, became due and	8143
payable. At the time of the sale, the auditor shall collect and	8144
the electing subdivision shall pay the fee required by law for	8145
transferring and recording of deeds.	8146

Upon delivery of a deed conveying any nonproductive land to	8147
an electing subdivision, the county auditor shall charge all costs	8148
incurred in any proceeding instituted under section 5721.14 or	8149
5721.18 of the Revised Code or incurred as a result of the	8150
forfeiture and sale of the nonproductive land to the taxing	8151
districts, including the electing subdivision, in direct	8152
proportion to their interest in the taxes, assessments, charges,	8153
interest, and penalties on the nonproductive land due and payable	8154
at the time the land was sold at the forfeiture sale. The interest	8155
of each taxing district in the taxes, assessments, charges,	8156
penalties, and interest on the nonproductive land shall bear the	8157
same proportion to the amount of those taxes, assessments,	8158
charges, penalties, and interest that the amount of taxes levied	8159
by each district against the nonproductive land in the preceding	8160
tax year bears to the taxes levied by all such districts against	8161
the nonproductive land in the preceding tax year. For the purposes	8162
of this division, a county land reutilization corporation shall be	8163
deemed to have the proportionate interest as the county	8164
designating or organizing such corporation in the taxes,	8165
assessments, charges, penalties, and interest on the nonproductive	8166
land in the county. In making a semiannual apportionment of	8167
funds, the auditor shall retain at the next apportionment the	8168
amount charged to each such taxing district, except for a county	8169
land reutilization corporation acting on behalf of a county, the	8170
auditor shall invoice the corporation the amount charged to it.	8171

(D) Where no political subdivision has requested to purchase	8172
a parcel of land at a foreclosure sale, any lands otherwise	8173
forfeited to the state for want of a bid at the foreclosure sale	8174
may, upon the request of a county land reutilization corporation,	8175
be transferred directly to the corporation without appraisal or	8176
public bidding, except that no interest in real property may be	8177
transferred to a county land reutilization corporation under this	8178
section after two years following the filing of its articles of	8179
incorporation by the secretary of state.	8180

Sec. 5722.06.  An electing subdivision, other than a county	8181
land reutilization corporation, shall assume possession and	8182
control of any nonproductive land acquired by it under section	8183
5722.03, 5722.04, or 5722.10 of the Revised Code and any other	8184
land it acquires as a part of its land reutilization program. The	8185
electing subdivision shall hold and administer such property in a	8186
governmental capacity for the benefit of itself and of other	8187
taxing districts having an interest in the taxes, assessments,	8188
charges, interest, and penalties due and owing thereon at the time	8189
of the property's acquisition by the electing subdivision. In its	8190
administration of such nonproductive land as a part of a land	8191
reutilization program, the electing subdivision shall:	8192

(A) Manage, maintain, and protect, or temporarily use for a	8193
public purpose such land in such manner as it deems appropriate;	8194

(B) Compile and maintain a written inventory of all such	8195
land. The inventory shall be available for public inspection and	8196
distribution at all times.	8197

(C) Study, analyze, and evaluate potential, present, and	8198
future uses for such land which would provide for the effective	8199
reutilization of the nonproductive land;	8200

(D) Plan for, and use its best efforts to consummate, the	8201
sale or other disposition of such land at such times and upon such	8202
terms and conditions as it deems appropriate to the fulfillment of	8203
the purposes and objectives of its land reutilization program;	8204

(E) Establish and maintain records and accounts reflecting	8205
all transactions, expenditures, and revenues relating to its land	8206
reutilization program, including separate itemizations of all	8207
transactions, expenditures, and revenues concerning each	8208
individual parcel of real property acquired as a part of such	8209
program.	8210

A county land reutilization corporation acquiring title to	8211
lands under section 5722.03, 5722.04, or 5722.10 of the Revised	8212
Code, and to any other land it acquires as a part of its land	8213
reutilization program, shall maintain, operate, hold, transact,	8214
and dispose of such land as provided in its plan and pursuant to	8215
its purposes under Chapter 1724. of the Revised Code.	8216

Sec. 5722.07.  As used in this section, "fair market value"	8217
means the appraised value of the nonproductive land made with	8218
reference to such redevelopment and reutilization restrictions as	8219
may be imposed by the electing subdivision as a condition of sale	8220
or as may be otherwise applicable to such land.	8221

An electing subdivision may, without competitive bidding,	8222
sell any land acquired by it as a part of its land reutilization	8223
program at such times, to such persons, and upon such terms and	8224
conditions, and subject to such restrictions and covenants as it	8225
deems necessary or appropriate to assure the land's effective	8226
reutilization. SuchExcept with respect to a sale by a county	8227
land reutilization corporation, such land shall be sold at not	8228
less than its fair market value. However, except with respect to	8229
land held by a county land reutilization corporation, upon the	8230
approval of the legislative authorities of those taxing districts	8231
entitled to share in the proceeds from the sale thereof, the	8232
electing subdivision may either retain such land for devotion by	8233
it to public use, or sell, lease, or otherwise transfer any such	8234
land to another political subdivision for the devotion to public	8235
use by such political subdivision for a consideration less than	8236
fair market value.	8237

Whenever an electing subdivision sells any land acquired as	8238
part of its land reutilization program for an amount equal to or	8239
greater than fair market value, it shall execute and deliver all	8240
agreements and instruments incident thereto. The electing	8241
subdivision may execute and deliver all agreements and instruments	8242
without procuring any approval, consent, conveyance, or other	8243
instrument from any other person or entity, including the other	8244
taxing districts entitled to share in the proceeds from the sale	8245
thereof.	8246

An electing subdivision may, for purposes of land	8247
disposition, consolidate, assemble, or subdivide individual	8248
parcels of land acquired as part of its land reutilization	8249
program.	8250

Sec. 5722.08.  When an electing subdivision, other than a	8251
county land reutilization corporation, sells any land acquired as	8252
a part of its land reutilization program, the proceeds from such	8253
sale shall be applied and distributed in the following order:	8254

(A) To the electing subdivision in reimbursement of its	8255
expenses incurred on account of the acquisition, administration,	8256
management, maintenance, and disposition of such land, and such	8257
other expenses of the land reutilization program as the electing	8258
subdivision may apportion to such land;	8259

(B) To the county treasurer to reimburse those taxing	8260
districts to which the county auditor charged the costs of	8261
foreclosure pursuant to section 5722.03 of the Revised Code, or	8262
costs of forfeiture pursuant to section 5722.04 of the Revised	8263
Code. If the proceeds of the sale of the nonproductive lands,	8264
after making the payment required under this division, are not	8265
sufficient to reimburse the full amounts charged to taxing	8266
districts as costs under section 5722.03 or 5722.04 of the Revised	8267
Code, the balance of the proceeds shall be used to reimburse the	8268
taxing districts in the same proportion as the costs were charged.	8269

(C) To the county treasurer for distribution to the taxing	8270
districts charged costs under section 5722.03 or 5722.04 of the	8271
Revised Code, in the same proportion as they were charged costs by	8272
the county auditor, an amount representing both of the following:	8273

(1) The taxes, assessments, charges, penalties, and interest	8274
due and owing on such land as of the date of acquisition by the	8275
electing subdivision;	8276

(2) The taxes, assessments, charges, penalties, and interest	8277
that would have been due and payable with respect to such land	8278
from such date of acquisition were such land not exempt from	8279
taxation pursuant to section 5722.11 of the Revised Code.	8280

(D) The balance, if any, to be retained by the electing	8281
subdivision for application to the payment of costs and expenses	8282
of its land reutilization program.	8283

All proceeds from the sale of lands held by a county land	8284
reutilization corporation shall be retained by the county land	8285
reutilization corporation for the purposes for which it was	8286
organized without further reporting or accounting to the taxing	8287
districts.	8288

Sec. 5722.09.  (A) An electing subdivision shall keep all	8289
taxing districts having an interest in the taxes, assessments,	8290
charges, interest, and penalties on the real property acquired as	8291
part of the land reutilization program informed concerning the	8292
administration of its land reutilization program and shallmay	8293
establish a committee comprised of a representative of each such	8294
taxing district. Each member of the committee shall be appointed	8295
by, and serve at the pleasure of, the taxing district hethe	8296
member represents. A representative may be an employee of the	8297
taxing district. All members shall serve without compensation. The	8298
committee shallmay meet in person or by electronic or telephonic	8299
means, at the discretion of the electing subdivision, at least	8300
quarterlyannually to review the operations of the land	8301
reutilization program and to advise the electing subdivision	8302
concerning any matter relating to such program which comes before	8303
the committee.	8304

(B) An electing subdivision, as a part of its land	8305
reutilization program, shallmay establish separate neighborhood	8306
advisory committees consisting of persons living or owning	8307
property within each neighborhood affected by the program. The	8308
electing subdivision shall determine the boundaries of each	8309
neighborhood and which neighborhoods are affected by the program.	8310
Each neighborhood advisory committee shall consist of not less	8311
than five nor more than nine persons, to be appointed by the chief	8312
executive officer of the electing subdivision for two-year	8313
overlapping terms and shall be composed of at least three persons.	8314
The electing subdivision shall consult with each neighborhood	8315
advisory committee at least quarterlyannually to review the	8316
operations of the land reutilization program and to receive the	8317
advice of the members of the neighborhood advisory committee	8318
concerning any matter relating to the program which comes before	8319
the committees, including a specific interim use plan for the	8320
land.	8321

(C) This section does not apply to a county land	8322
reutilization corporation.	8323

Sec. 5722.10.  An electing subdivision may accept a	8324
conveyance in lieu of foreclosure of any delinquent land from the	8325
proper owners thereof. Such conveyance may only be accepted with	8326
the consent of the county auditor acting as the agent of the state	8327
pursuant to section 5721.09 of the Revised Code. The owners or the	8328
electing municipal corporation or township shall pay all expenses	8329
incurred by the county in connection with any foreclosure or	8330
foreclosure and forfeiture proceeding filed pursuant to section	8331
323.25, sections 323.65 to 323.79, or section 5721.18 or 5721.14	8332
of the Revised Code relative to such land. When the electing	8333
subdivision is the county or county land reutilization	8334
corporation acting on behalf of a county, it may require the	8335
owner to pay the expenses. The owner shall present the electing	8336
subdivision with evidence satisfactory to the subdivision that it	8337
will obtain by such conveyance fee simple title to such	8338
delinquent land. TheUnless otherwise agreed to by the electing	8339
subdivision accepting the conveyance, the title shall be free and	8340
clear of all liens and encumbrances, except such easements and	8341
covenants of record running with the land as were created prior	8342
to the time of the conveyance and delinquent taxes, assessments,	8343
penalties, interest, and charges, and taxes and special	8344
assessments that are a lien on the real property at the time of	8345
the conveyance.	8346

Real property acquired by an electing subdivision under this	8347
section shall not be subject to foreclosure or forfeiture under	8348
Chapter 5721. or 5723. of the Revised Code. The sale or other	8349
transfer, as authorized by section 5722.07 of the Revised Code, of	8350
real property acquired under this section shall extinguish the	8351
lien on the title for all taxes, assessments, penalties, interest,	8352
and charges delinquent at the time of the conveyance of the	8353
delinquent land to the electing subdivision.	8354

Sec. 5722.13.  Real property acquired and held by an electing	8355
subdivision pursuant to this chapter that is not sold or otherwise	8356
transferred within fifteen years after such acquisition shall be	8357
offered for sale at public auction during the sixteenth year after	8358
acquisition. If the real property is not sold at that time, it	8359
shall be offered every three years thereafter until it is soldmay	8360
be disposed of or retained for any lawful purpose without further	8361
application of this chapter.	8362

Notice of the sale shall contain a description of each	8363
parcel, the permanent parcel number, and the full street address	8364
when available. The notice shall be published once a week for	8365
three consecutive weeks prior to the sale in a newspaper of	8366
general circulation within the electing subdivision.	8367

Each parcel subsequent to the fifteenth year after its	8368
acquisition as part of a land reutilization program shall be sold	8369
for an amount equal to not less than the greater of:	8370

(A) Two-thirds of its fair market value;

8371

(B) The total amount of accrued taxes, assessments,	8372
penalties, interest, charges, and costs incurred by the electing	8373
subdivision in the acquisition, maintenance, and disposal of each	8374
parcel and the parcel's share of the costs and expenses of the	8375
land reutilization program.	8376

The sale requirements of this section do not apply to real	8377
property acquired and held by a county land reutilization	8378
corporation.	8379

Sec. 5722.14.  If nonproductive land is subsequently included	8380
within an impacted cities project, as defined in section 1728.01	8381
of the Revised Code, taxes on the land in the base period of the	8382
year immediately preceding the initial acquisition, as provided in	8383
section 1728.111 of the Revised Code, shall be determined by	8384
applying the land valuation as it existed in either the year	8385
preceding such initial acquisition, or in the next succeeding year	8386
after such nonproductive land is sold pursuant to section 5722.07	8387
or 5722.13 of the Revised Code, whichever valuation is greater.	8388

This section does not apply to nonproductive land acquired	8389
and held by a county land reutilization corporation.	8390

Sec. 5722.15.  (A) When an electing subdivision purchases	8391
nonproductive land under section 5722.03 or 5722.04 of the Revised	8392
Code, the county auditor shall remove from histhe auditor's tax	8393
lists and duplicates all taxes, assessments, charges, penalties,	8394
and interest that are due and payable on the land at the time of	8395
the sale in the same manner as if the property had been sold to	8396
any other buyer at the foreclosure or forfeiture sale.	8397

(B) The county auditor shall certify to an electing	8398
subdivision, other than a county land reutilization corporation,	8399
that purchases nonproductive land under section 5722.03 or 5722.04	8400
of the Revised Code a record of all of the taxes, assessments,	8401
charges, interest, and penalties that were due on the parcel at	8402
the time of the sale; the taxing districts to which they were	8403
owed; and the proportion of that amount that was owed to each	8404
taxing district. TheExcept with respect to a county land	8405
reutilization corporation, the certification shall be used by such	8406
an electing subdivision in distributing the proceeds of any sale	8407
of the land in accordance with division (C)(1) of section 5722.08	8408
of the Revised Code.	8409

Sec. 5722.21. (A) As used in this section:

8410

(1) "Eligible delinquent land" means delinquent land or	8411
delinquent vacant land, as defined in section 5721.01 of the	8412
Revised Code, included in a delinquent tax list or delinquent	8413
vacant land tax list that has been certified delinquent within the	8414
meaning of section 5721.03 of the Revised Code, excluding any	8415
certificate parcel as defined in section 5721.30 of the Revised	8416
Code.	8417

(2) "Delinquent taxes" means the cumulative amount of unpaid	8418
taxes, assessments, recoupment charges, penalties, and interest	8419
charged against eligible delinquent land that became delinquent	8420
before transfer of title to a county, municipal corporation, or	8421
township, or county land reutilization corporation under this	8422
section.	8423

(3) "Foreclosure costs" means the sum of all costs or other	8424
charges of publication, service of notice, prosecution, or other	8425
proceedings against the land under sections 323.25 to 323.28,	8426
323.65 to 323.79, or Chapter 5721. of the Revised Code as may	8427
pertain to delinquent land or be fairly apportioned to it by the	8428
county treasurer.	8429

(4) "Tax foreclosure sale" means a sale of delinquent land	8430
pursuant to foreclosure proceedings under sections 323.25 to	8431
323.28, 323.65 to 323.79, or section 5721.14 or 5721.18 of the	8432
Revised Code.	8433

(5) "Taxing authority" means the legislative authority of any	8434
taxing unit, as defined in section 5705.01 of the Revised Code, in	8435
which is located a parcel of eligible delinquent land acquired or	8436
to be acquired by a county, municipal corporation, or township, or	8437
county land reutilization corporation in which a declaration	8438
under division (B) of this section is in effect.	8439

(B) The legislative authority of a municipal corporation may	8440
declare by ordinance, or a board of county commissioners or, a	8441
board of township trustees, or the board of directors of a county	8442
land reutilization corporation may declare by resolution, that it	8443
is in the public interest for the county, municipal corporation,	8444
or township, or county land reutilization corporation to acquire	8445
tax-delinquent real property within the county, municipal	8446
corporation, or township for the public purpose of redeveloping	8447
the property or otherwise rendering it suitable for productive,	8448
tax-paying use. In any county, municipal corporation, or township	8449
in which such a declaration is in effect, the county, municipal	8450
corporation, or township, or county land reutilization	8451
corporation may purchase or otherwise acquire title to eligible	8452
delinquent land, other than by appropriation, and the title	8453
shall pass free and clear of the lien for delinquent taxes as	8454
provided in division (D) of this section. The authority granted	8455
by this section is supplemental to the authority granted under	8456
sections 5722.01 to 5722.15 of the Revised Code. A county land	8457
reutilization corporation may not acquire an interest in real	8458
property under this section after two years following the filing	8459
of its articles of incorporation by the secretary of state.	8460

(C) With respect to any parcel of eligible delinquent land	8461
purchased or acquired by a county, municipal corporation, or	8462
township, or county land reutilization corporation in which a	8463
declaration is in effect under this section, the county,	8464
municipal corporation, or township may obtain the consent of	8465
each taxing authority for release of any claim on the delinquent	8466
taxes and associated costs attaching to that property at the	8467
time of conveyance to the county, municipal corporation, or	8468
township. Consent shall be obtained in writing, and shall be	8469
certified by the taxing authority granting consent or by the	8470
fiscal officer or other person authorized by the taxing	8471
authority to provide such consent. Consent may be obtained before	8472
or after title to the eligible delinquent land is transferred to	8473
the county, municipal corporation, or township. A county that has	8474
organized and designated a county land reutilization corporation	8475
for purposes of this chapter is not required to obtain such	8476
consent. Upon conveyance to a county land reutilization	8477
corporation, the consent shall be deemed to have been given to the	8478
extent that the corporation requires consent.	8479

The taxing authority of a taxing unit and a county, municipal	8480
corporation, or township in which a declaration is in effect	8481
under this section may enter into an agreement whereby the	8482
taxing authority consents in advance to release of the taxing	8483
authority's claim on delinquent taxes and associated costs with	8484
respect to all or a specified number of parcels of eligible	8485
delinquent land that may be purchased or acquired by the county,	8486
municipal corporation, or township for the purposes of this	8487
section. The agreement shall provide for any terms and	8488
conditions on the release of such claim as are mutually	8489
agreeable to the taxing authority and county, municipal	8490
corporation, or township, including any notice to be provided by	8491
the county, municipal corporation, or township to the taxing	8492
authority of the purchase or acquisition of eligible delinquent	8493
land situated in the taxing unit; any option vesting in the	8494
taxing authority to revoke its release with respect to any	8495
parcel of eligible delinquent land before the release becomes	8496
effective; and the manner in which notice of such revocation	8497
shall be effected. Nothing in this section or in such an	8498
agreement shall be construed to bar a taxing authority from	8499
revoking its advance consent with respect to any parcels of	8500
eligible delinquent land purchased or acquired by the county,	8501
municipal corporation, or township before the county, municipal	8502
corporation, or township enters into a purchase or other	8503
agreement for acquisition of the parcels.	8504

A county that has organized and designated a county land	8505
reutilization corporation is not required to enter into such an	8506
agreement with a taxing authority.	8507

(D) The lien for the delinquent taxes and associated costs	8508
for which all of the taxing authorities have consented to release	8509
their claims under this section is hereby extinguished, and the	8510
transfer of title to such delinquent land to the county, municipal	8511
corporation, or township shall be transferred free and clear of	8512
the lien for such taxes and costs. If a taxing authority does not	8513
consent to the release of its claim on delinquent taxes and	8514
associated costs, the entire amount of the lien for such taxes and	8515
costs shall continue as otherwise provided by law until paid or	8516
otherwise discharged according to law. If a county land	8517
reutilization corporation acquires title to eligible delinquent	8518
land under this section, the lien for delinquent taxes and costs	8519
with respect to land acquired by the corporation shall be	8520
extinguished simultaneously with the transfer of title to the	8521
corporation, notwithstanding that the taxing authorities have not	8522
consented to release their claims under this section.	8523

(E) All eligible delinquent land acquired by a county,	8524
municipal corporation, or township, or county land reutilization	8525
corporation under this section is real property held for a public	8526
purpose and is exempted from taxation until the county, municipal	8527
corporation, or township, or county land reutilization	8528
corporation sells or otherwise disposes of property.	8529

(F) If a county, municipal corporation, or township, or	8530
county land reutilization corporation sells or otherwise disposes	8531
of delinquent land it purchased or acquired and for which all or	8532
a portion of a taxing authority's claim for delinquent taxes was	8533
released under this section, whether by consent of the taxing	8534
authority or pursuant to division (D) of this section, the net	8535
proceeds from such sale or disposition shall be used for such	8536
redevelopment purposes the board of county commissioners, the	8537
legislative authority of the municipal corporation, or the board	8538
of township trustees, or the board of directors of the county	8539
land reutilization corporation considers necessary or	8540
appropriate.	8541

Sec. 5722.22.  A county land reutilization corporation shall	8542
not be liable for damages arising from a violation of sections	8543
3737.87 to 3737.891 of the Revised Code or Chapter 3704., 3734.,	8544
3745., 3746., 3750., 3751., 3752., 6101., or 6111. of the Revised	8545
Code or any rule adopted or order, permit, license, variance, or	8546
plan approval issued under any of those chapters that is or was	8547
committed by another person in connection with a parcel of land	8548
acquired by the county land reutilization corporation.	8549

Sec. 5723.01.  (A)(1) Every tract of land and town lot,	8550
which, pursuant to foreclosure proceedings under section 323.25,	8551
sections 323.65 to 323.79, or section 5721.18 of the Revised	8552
Code, has been advertised and offered for sale on two separate	8553
occasions, not less than two weeks apart, and not sold for want	8554
of bidders, shall be forfeited to the state or to a political	8555
subdivision, school district, or county land reutilization	8556
corporation pursuant to division (A)(3) of this section.	8557

(2) The county prosecuting attorney shall certify to the	8558
court that such tract of land or town lot has been twice offered	8559
for sale and not sold for want of a bidder. Such forfeiture of	8560
lands and town lots shall be effective when the court by entry	8561
orders such lands and town lots forfeited to the state or to a	8562
political subdivision, school district, or county land	8563
reutilization corporation pursuant to division (A)(3) of this	8564
section. A copy of such entry shall be certified to the county	8565
auditor and, after the date of the certification, all the right,	8566
title, claim, and interest of the former owner is transferred to	8567
and vested in the state to be disposed of in compliance with this	8568
chapter.	8569

(3) After having been notified pursuant to division (A)(2) of	8570
this section that the tract of land or town lot has been twice	8571
offered for sale and not sold for want of bidders, the court shall	8572
notify the political subdivision and school district in which the	8573
property is located, and any county land reutilization corporation	8574
in the county, and offer to forfeit the property to the political	8575
subdivision, school district, or corporation, or to an electing	8576
subdivision as defined in section 5722.01 of the Revised Code,	8577
upon a petition from the political subdivision, school district,	8578
or corporation. If the political subdivision does notno such	8579
petition is filed with the court within ten days of theafter	8580
notification by the court, the court shall forfeit the property	8581
to the state. If thea political subdivision, school district, or	8582
corporation requests through a petition to receive the property	8583
through forfeiture, the forfeiture of land and town lots is	8584
effective when, by entry, the court orders such lands and town	8585
lots forfeited to the political subdivision, school district, or	8586
corporation. The court shall certify a copy of the entry to the	8587
county auditor and, after the date of certification, all the	8588
right, title, claim, and interest of the former owner is	8589
transferred to and vested in the political subdivision, school	8590
district, or corporation.	8591

(B) Every parcel against which a judgment of foreclosure and	8592
forfeiture is made in accordance with section 5721.16 of the	8593
Revised Code is forfeited to the state on the date the court	8594
enters a finding under that section. After that date, all the	8595
right, title, claim, and interest of the former owner is	8596
transferred to the state to be disposed of in compliance with the	8597
relevant provisions of this chapter.	8598

Sec. 5723.03.  If the former owner of real property that has	8599
been forfeited, at any time before the state has disposed of such	8600
property, pays into the treasury of the county in which the	8601
property is situated, all the taxes, assessments, penalties,	8602
interest, and costs incurred in the foreclosure or foreclosure and	8603
forfeiture proceedings under section 323.25, 5721.14, or 5721.18	8604
or sections 323.65 to 323.79 of the Revised Code or in proceedings	8605
under this chapter that stand charged against the property at the	8606
time of such payment, the state shall relinquish to such former	8607
owner all claim to such property. The county auditor shall then	8608
reenter the property on histhe auditor's tax list, under the name	8609
of the proper owner.	8610

Sec. 5723.04. (A) The county auditor shall maintain a list	8611
of forfeited lands and shall offer such lands for sale annually,	8612
or more frequently if the auditor determines that more frequent	8613
sales are necessary.	8614

(B) Notwithstanding division (A) of this section, upon the	8615
request of a county land reutilization corporation organized under	8616
Chapter 1724. of the Revised Code, the county auditor shall	8617
promptly transfer to such corporation, by auditor's deed, the fee	8618
simple title to a parcel on the list of forfeited lands, which	8619
shall pass to such corporation free and clear of all taxes,	8620
assessments, charges, penalties, interest, and costs. Any	8621
subordinate liens shall be deemed fully and forever satisfied and	8622
discharged. Upon such request, the land is deemed sold by the	8623
state for no consideration. The county land reutilization	8624
corporation shall file the deed for recording. A county land	8625
reutilization corporation may not acquire an interest in a parcel	8626
under this section after two years following the filing of its	8627
articles of incorporation by the secretary of state.	8628

Sec. 5723.08.  After any county auditor has compiled a list	8629
of forfeited lands as provided for in section 5723.04 of the	8630
Revised Code, hethe auditor shall furnish and deliver to the	8631
director of natural resources an authenticated copy of such list	8632
within ten days after its completion. The director of natural	8633
resources, in behalf of the state, may select and designate tracts	8634
of land so forfeited which are situated within the boundaries of	8635
any legally established state forest or park purchase area, which	8636
in histhe director's opinion are suitable for reforestation,	8637
public recreation, wildlife habitat, water impoundment, or other	8638
uses incident to the conservation of natural resources. Whereupon,	8639
said director shall notify the auditor in writing, within thirty	8640
days after receipt of such list, of the intention of the state to	8641
take and hold such forfeited lands as hethe director has	8642
designated for such use.	8643

Due notice in writing, sent by certified mail, of the	8644
intention of the state to take and hold such lands shall be given	8645
to known holders of title thereto, and to holders of liens or	8646
mortgages of record, at their last known addresses, by the auditor	8647
within fifteen days after hethe auditor has been notified by the	8648
director that the state intends to take and hold such lands for	8649
conservation purposes. Such notice shall contain a recapitulation	8650
showing the total amount of delinquent taxes, assessments,	8651
penalties, interest, and costs, due and unpaid, for which the land	8652
had been forfeited to the state.	8653

Holders of title to such lands, together with holders of	8654
liens or mortgages of record, individually or collectively, shall	8655
file with the auditor a written exception to the intent of the	8656
state to take and hold such lands for conservation purposes within	8657
fifteen days after such notice has been delivered to them. Upon	8658
failure to file such exception and to pay the total amount of	8659
delinquent taxes, assessments, penalties, interest, and costs due	8660
and payable, prior to the time of the general sale of tax	8661
forfeited lands, the auditor shall not offer said lands for sale	8662
in accordance with section 5723.05 of the Revised Code. On or	8663
after the date of general sale of forfeited lands, the auditor	8664
shall execute a deed for such lands to the state. Thereafter the	8665
title of the state in such lands is incontestable, section 5723.03	8666
of the Revised Code notwithstanding.	8667

The department of natural resources, upon receipt of the deed	8668
of such lands to the state from the auditor, and upon approval of	8669
title to such lands by the attorney general, shall pay to the	8670
auditor from moneys appropriated or available for such purposes,	8671
an amount equal to the taxes, assessments, penalties, interest,	8672
and costs due and payable to the county at the time such lands	8673
were declared forfeited, and such moneys shall be disbursed by the	8674
auditor in the manner provided in section 5723.18 of the Revised	8675
Code.	8676

Lands acquired by the state pursuant to this section are	8677
subject to the same laws and policies relating to other lands	8678
under the control of the department, or said department may assign	8679
custody, management, and use of such lands for the purposes	8680
defined in this section to any agency or subdivision of	8681
government.	8682

If the department of natural resources and a county land	8683
reutilization corporation organized under Chapter 1724. of the	8684
Revised Code request title to the same parcel, the one that first	8685
requested the parcel in writing shall be entitled to acquire the	8686
title thereto.	8687

Sec. 5723.11.  If any forfeited lands are sold for a greater	8688
sum than the amount of the tax, assessment, penalty, interest, and	8689
costs of sale, the county auditor shall charge the county	8690
treasurer separately in each case, in the name of the supposed	8691
owner, with the excess above such amount. The treasurer shall	8692
retain such excess in the treasury for the proper owner of the	8693
forfeited lands, and upon demand by such owner, within six years	8694
one year from the day of sale, shall pay the excess to himthe	8695
owner. After that one year, the treasurer shall dispose of any	8696
excess according to law or, if a county land reutilization	8697
corporation organized under Chapter 1724. of the Revised Code	8698
exists in the county, shall pay the amount to the corporation.	8699
Such money shall be used for the corporation's public purposes.	8700

If the treasurer, upon demand, is not fully satisfied as to	8701
the right of the person demanding to receive such excess sum or if	8702
there are several different claimants, hethe treasurer shall	8703
commence a civil action by filing a petition of interpleader in	8704
the court of common pleas of the county where the land was sold,	8705
wherein hethe treasurer shall make the person claiming the	8706
excess, and the state, defendants, and the action shall proceed as	8707
other civil actions. The costs of the proceedings shall be paid by	8708
the person claiming the excess, as the court orders. The	8709
prosecuting attorney shall prosecute the action, in behalf of the	8710
treasurer.	8711

Sec. 5723.12.  (A) The county auditor, on making a sale of a	8712
tract of land to any person under this chapter, shall give the	8713
purchaser a certificate of sale. On producing or returning to the	8714
auditor the certificate of sale, the auditor, on payment to the	8715
auditor by the purchaser, the purchaser's heirs, or assigns, of	8716
the sum of fiveforty-five dollars, shall execute and file for	8717
recording a deed, which deed shall be prima-facie evidence of	8718
title in the purchaser, the purchaser's heirs, or assigns. Once	8719
the deed has been recorded, the county auditor shall deliver the	8720
deed to the purchaser. At the time of the sale, the county	8721
auditor shall collect and the purchaser shall pay the fee	8722
required by law for the recording of deeds. In the case of land	8723
sold to the state under division (B) of section 5723.06 of the	8724
Revised Code, the director of natural resources or a county land	8725
reutilization corporation shall execute and file for recording	8726
the deed, and pay the fee required by law for transferring deeds	8727
directly to the county auditor and recording deeds directly to	8728
the county recorder.	8729

(B) Except as otherwise provided in division (C) of this	8730
section and except for foreclosures to which the alternative	8731
redemption period has expired under sections 323.65 to 323.79 of	8732
the Revised Code, when a tract of land has been duly forfeited	8733
to the state and sold under this chapter, the conveyance of the	8734
real estate by the auditor shall extinguish all previous title and	8735
invest the purchaser with a new and perfect title that is free	8736
from all liens and encumbrances, except taxes and installments of	8737
special assessments and reassessments not due at the time of the	8738
sale, federal tax liens other than federal tax liens that are	8739
discharged in accordance with subsection (b) or (c) of section	8740
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26	8741
U.S.C. 1, as amended, and any easements and covenants running with	8742
the land that were created prior to the time the taxes or	8743
assessments, for the nonpayment of which the land was forfeited,	8744
became due and payable and except that, if there is a federal tax	8745
lien on the tract of land at the time of the sale, the United	8746
States is entitled to redeem the tract of land at any time within	8747
one hundred twenty days after the sale pursuant to subsection (d)	8748
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat.	8749
3, 26 U.S.C. 1, as amended.	8750

(C) WhenExcept for foreclosures to which the alternative	8751
redemption period has already expired under sections 323.65 to	8752
323.79 of the Revised Code, when a tract of forfeited land that	8753
was foreclosed upon as a result of proceedings for foreclosure	8754
instituted under section 323.25, sections 323.65 to 323.79, or	8755
division (C) of section 5721.18 of the Revised Code is sold under	8756
this chapter, the conveyance of the real estate by the auditor	8757
shall extinguish all previous title and invest the purchaser with	8758
a new title free from the lien for land taxes, assessments,	8759
charges, penalties, and interest for which the lien was	8760
foreclosed, the property was forfeited to the state, and in	8761
satisfaction of which the property was sold under this chapter,	8762
but subject to all other liens and encumbrances with respect to	8763
the tract.	8764

Sec. 5723.18.  (A) Except as otherwise provided in division	8765
(B)(2) of section 5721.17 and division (B) of section 319.43 of	8766
the Revised Code, the proceeds from a forfeiture sale shall be	8767
distributed as follows:	8768

(1) The county auditor shall deduct all costs pertaining to	8769
the forfeiture and sale of forfeited lands, including costs	8770
pertaining to a foreclosure and forfeiture proceeding instituted	8771
under section 5721.14 of the Revised Code, except those paid under	8772
section 5721.04 of the Revised Code, from the moneys received from	8773
the sale of land and town lots forfeited to the state for the	8774
nonpayment of taxes, and shall pay such costs into the proper	8775
fund. In the case of the forfeiture sale of a parcel against which	8776
a foreclosure and forfeiture proceeding was instituted under	8777
section 5721.14 of the Revised Code, if the proceeds from the	8778
forfeiture sale are insufficient to pay the costs pertaining to	8779
such proceeding, the county auditor, at the next semiannual	8780
apportionment of real property taxes, shall reduce the amount of	8781
real property taxes that hethe auditor otherwise would distribute	8782
to each subdivision to which taxes, assessments, charges,	8783
penalties, or interest charged against the parcel are due. The	8784
reduction in each subdivision's real property tax distribution	8785
shall equal the amount of the unpaid costs multiplied by a	8786
fraction, the numerator of which is the amount of taxes,	8787
assessments, charges, penalties, and interest due the subdivision,	8788
and the denominator of which is the total amount of taxes,	8789
assessments, charges, penalties, and interest due all such	8790
subdivisions.	8791

(2) Following the payment required by division (A)(1) of this	8792
section, the part of the proceeds that is equal to fiveten per	8793
cent of the taxes and assessments due shall be deposited in the	8794
delinquent tax and assessment collection fund created pursuant to	8795
section 321.261 of the Revised Code.	8796

(3) Following the payment required by division (A)(2) of this	8797
section, the remaining proceeds shall be distributed by the	8798
auditor to the appropriate subdivisions to pay the taxes,	8799
assessments, charges, penalties, and interest which are due and	8800
unpaid. If the proceeds available for distribution under this	8801
division are insufficient to pay the entire amount of those taxes,	8802
assessments, charges, penalties, and interest, the auditor shall	8803
distribute the proceeds available for distribution under this	8804
division to the appropriate subdivisions in proportion to the	8805
amount of those taxes, assessments, charges, penalties, and	8806
interest that each is due.	8807

(B) If the proceeds from the sale of forfeited land are	8808
insufficient to pay in full the amount of the taxes, assessments,	8809
charges, penalties, and interest; the costs incurred in the	8810
proceedings instituted pursuant to this chapter and section	8811
5721.18 of the Revised Code, or the foreclosure and forfeiture	8812
proceeding instituted pursuant to section 5721.14 of the Revised	8813
Code; and, if division (B)(2) of section 5721.17 of the Revised	8814
Code is applicable, any notes issued by a receiver pursuant to	8815
division (F) of section 3767.41 of the Revised Code and any	8816
receiver's lien as defined in division (C)(4) of section 5721.18	8817
of the Revised Code, the court may enter a deficiency judgment	8818
against the last owner of record of the land before its forfeiture	8819
to the state, for the unpaid amount. The court shall enter the	8820
judgment pursuant to section 5721.192 of the Revised Code. The	8821
Except as otherwise provided in division (B) of section 319.43 of	8822
the Revised Code, the proceeds paid pursuant to the entry and	8823
satisfaction of such a judgment shall be distributed as if they	8824
had been received as a part of the proceeds from the sale of the	8825
land to satisfy the amount of the taxes, assessments, charges,	8826
penalties, and interest which are due and unpaid; the costs	8827
incurred in the associated proceedings which were due and unpaid;	8828
and, if division (B)(2) of section 5721.17 of the Revised Code is	8829
applicable, any notes issued by a receiver pursuant to division	8830
(F) of section 3767.41 of the Revised Code and any receiver's lien	8831
as defined in division (C)(4) of section 5721.18 of the Revised	8832
Code.	8833

Section 2. That existing sections 135.341, 135.35, 135.351,	8834
307.01, 307.07, 307.09, 307.10, 307.12, 307.64, 307.671,	8835
307.698, 307.78, 307.806, 307.846, 319.20, 319.201, 319.30,	8836
319.43, 319.45, 319.54, 321.24, 321.261, 321.34, 321.341,	8837
323.121, 323.132, 323.15, 323.25, 323.26, 323.28, 323.31,	8838
323.47, 323.49, 323.50, 323.65, 323.66, 323.67, 323.68, 323.69,	8839
323.70, 323.71, 323.72, 323.73, 323.74, 323.75, 323.76, 323.77,	8840
323.78, 715.26, 715.261, 1724.01, 1724.02, 1724.04, 1724.05,	8841
1724.07, 1724.10, 1724.11, 5705.05, 5705.19, 5709.12, 5721.01,	8842
5721.011, 5721.03, 5721.06, 5721.10, 5721.11, 5721.18, 5721.19,	8843
5721.191, 5721.20, 5721.25, 5721.30, 5721.31, 5721.32, 5721.33,	8844
5721.36, 5721.37, 5721.38, 5721.39, 5721.40, 5721.43, 5722.01,	8845
5722.02, 5722.03, 5722.04, 5722.06, 5722.07, 5722.08, 5722.09,	8846
5722.10, 5722.13, 5722.14, 5722.15, 5722.21, 5723.01, 5723.03,	8847
5723.04, 5723.08, 5723.11, 5723.12, and 5723.18 of the Revised	8848
Code are hereby repealed.	8849

Section 3.  (A) As used in this section, "county land	8850
reutilization corporation" or "corporation" means a county land	8851
reutilization corporation formed under Chapter 1724. of the	8852
Revised Code.	8853

(B)(1) Not later than the last day of the seventh month after	8854
the articles of incorporation of a county land reutilization	8855
corporation are filed by the Secretary of State, the board of	8856
directors of the corporation shall file a report with the General	8857
Assembly summarizing the corporation's activities during the	8858
six-month period beginning on the date the corporation's articles	8859
of incorporation were filed by the Secretary of State.	8860

(2) Not later than the last day of the thirteenth month after	8861
the articles of incorporation of a county land reutilization	8862
corporation are filed by the Secretary of State, the board of	8863
directors of the corporation shall file a report with the General	8864
Assembly summarizing the corporation's activities during the	8865
twelve-month period beginning on the date the corporation's	8866
articles of incorporation were filed by the Secretary of State.	8867

(C) Each such report shall set forth, for that six-month or	8868
twelve-month period, the following:	8869

(1) The corporation's revenue and receipts from any source,	8870
itemized as to the source;	8871

(2) The corporation's expenses;

8872

(3) The number of parcels of any real property acquired by	8873
the corporation and the manners by which property was acquired;	8874

(4) The disposition of such real property on the last day of	8875
the six-month or twelve-month period;	8876

(5) The number of parcels of abandoned land against which the	8877
corporation requested foreclosure proceedings under sections	8878
323.65 to 323.79 of the Revised Code;	8879

(6) The value of any tax certificates acquired by the	8880
corporation;	8881

(7) A summary of any nuisance abatement or code enforcement	8882
activities;	8883

(8) The number of employees and officers of the corporation,	8884
and compensation paid to officers of the corporation.	8885

(D) Copies of the report shall be filed with the Clerk of the	8886
House of Representatives, the Clerk of the Senate, the Speaker of	8887
the House of Representatives, the President of the Senate, and the	8888
leaders of the minority caucus of each chamber.	8889