|
|
To amend sections 135.341, 135.35, 135.351, 307.01, | 1 |
307.07, 307.09, 307.10, 307.12, 307.64, | 2 |
307.698, 307.78, 307.806, 307.846, 319.20, | 3 |
319.201, 319.30, 319.43, 319.45, 319.54, 321.24, | 4 |
321.261, 321.34, 323.121, 323.132, 323.15, | 5 |
323.25, 323.26, 323.28, 323.31, 323.47, 323.49, | 6 |
323.50, 323.65, 323.66, 323.67, 323.68, 323.69, | 7 |
323.70, 323.71, 323.72, 323.73, 323.74, 323.75, | 8 |
323.76, 323.77, 323.78, 715.26, 715.261, | 9 |
1724.01, 1724.02, 1724.04, 1724.05, 1724.07, | 10 |
1724.10, 1724.11, 5705.05, 5705.19, 5709.12, | 11 |
5721.01, 5721.011, 5721.03, 5721.06, 5721.10, | 12 |
5721.11, 5721.18, 5721.19, 5721.191, 5721.20, | 13 |
5721.25, 5721.30, 5721.31, 5721.32, 5721.33, | 14 |
5721.36, 5721.37, 5721.38, 5721.39, 5721.40, | 15 |
5721.43, 5722.01, 5722.02, 5722.03, 5722.04, | 16 |
5722.06, 5722.07, 5722.08, 5722.09, 5722.10, | 17 |
5722.13, 5722.14, 5722.15, 5722.21, 5723.01, | 18 |
5723.03, 5723.04, 5723.08, 5723.11, 5723.12, and | 19 |
5723.18, to amend, for the purpose of adopting | 20 |
new section numbers as indicated in parentheses, | 21 |
sections 321.341 (321.342) and 323.78 (323.79), | 22 |
to enact new sections 321.341 and 323.78 and | 23 |
sections 133.082, 307.781, 321.263, 321.36, | 24 |
1724.03, 4582.07, 4582.08, 4582.09, 4582.32, | 25 |
4582.33, 4582.34, and 5722.22 of the Revised Code | 26 |
to authorize the creation of land reutilization | 27 |
corporations to facilitate the reclamation, | 28 |
rehabilitation, and reutilization of vacant, | 29 |
abandoned, tax-foreclosed, or other real property, | 30 |
to revise the expedited, nonjudicial foreclosure | 31 |
procedure for abandoned lands, and to require port | 32 |
authorities to adopt plans of improvement. | 33 |
Section 1. That sections 135.341, 135.35, 135.351, 307.01, | 34 |
307.07, 307.09, 307.10, 307.12, 307.64, 307.698, 307.78, | 35 |
307.806, 307.846, 319.20, 319.201, 319.30, 319.43, 319.45, | 36 |
319.54, 321.24, 321.261, 321.34, 323.121, 323.132, 323.15, | 37 |
323.25, 323.26, 323.28, 323.31, 323.47, 323.49, 323.50, 323.65, | 38 |
323.66, 323.67, 323.68, 323.69, 323.70, 323.71, 323.72, 323.73, | 39 |
323.74, 323.75, 323.76, 323.77, 323.78, 715.26, 715.261, | 40 |
1724.01, 1724.02, 1724.04, 1724.05, 1724.07, 1724.10, 1724.11, | 41 |
5705.05, 5705.19, 5709.12, 5721.01, 5721.011, 5721.03, 5721.06, | 42 |
5721.10, 5721.11, 5721.18, 5721.19, 5721.191, 5721.20, 5721.25, | 43 |
5721.30, 5721.31, 5721.32, 5721.33, 5721.36, 5721.37, 5721.38, | 44 |
5721.39, 5721.40, 5721.43, 5722.01, 5722.02, 5722.03, 5722.04, | 45 |
5722.06, 5722.07, 5722.08, 5722.09, 5722.10, 5722.13, 5722.14, | 46 |
5722.15, 5722.21, 5723.01, 5723.03, 5723.04, 5723.08, 5723.11, | 47 |
5723.12, and 5723.18 be amended, sections 321.341 (321.342) and | 48 |
323.78 (323.79) be amended for the purpose of adopting new | 49 |
section numbers as indicated in parentheses, and new sections | 50 |
321.341 and 323.78 and sections 133.082, 307.781, 321.263, | 51 |
321.36, 1724.03, 4582.07, 4582.08, 4582.09, 4582.32, 4582.33, | 52 |
4582.34, and 5722.22 of the Revised Code be enacted to read as | 53 |
follows: | 54 |
Sec. 133.082. (A) A board of county commissioners, upon the | 55 |
written request of the county treasurer, may issue securities in | 56 |
anticipation of the collection of the current taxes that are not | 57 |
paid on or before the last day on which such taxes may be paid | 58 |
without penalty or that have become delinquent. The aggregate | 59 |
principal amount of such securities shall not exceed ninety per | 60 |
cent of the difference between the following amounts: | 61 |
(1) The amount of the current taxes that constitutes current | 62 |
year unpaid taxes or current year delinquent taxes on the date | 63 |
securities under this section are issued; | 64 |
(2) To the extent ascertainable by the county treasurer, the | 65 |
amount of current year unpaid taxes or current year delinquent | 66 |
taxes that have been collected during the period commencing on | 67 |
the day immediately following the last day the current year | 68 |
unpaid taxes or current year delinquent taxes could have been | 69 |
paid without penalty and ending with the business day | 70 |
immediately preceding the day on which an agreement for the sale | 71 |
of the securities is executed. | 72 |
(B) Securities issued under this section shall be issued not | 73 |
later than the first day of December of the year in which such | 74 |
current taxes were not paid when due, and shall mature not later | 75 |
than the thirty-first day of December of the third year | 76 |
following the year in which the current taxes were not paid when | 77 |
due. | 78 |
(C) Proceeds from the sale of the securities not applied to | 79 |
the payment of any financing costs shall be disbursed by the | 80 |
county treasurer to the taxing authorities that levied the taxes | 81 |
in the same manner as such taxes would have been disbursed had | 82 |
such taxes been paid when due. | 83 |
(D) The county officers authorized by the county taxing | 84 |
authority shall execute the necessary documents, including, but | 85 |
not limited to, trust agreements and other agreements and | 86 |
certifications, to provide for the pledge, protection, and | 87 |
disposition of the pledged revenues from which debt charges on the | 88 |
securities issued under this section are to be paid. | 89 |
(E) Anticipation securities issued under this section shall | 90 |
not be general obligations of the county. Anticipation securities | 91 |
issued under this section shall be secured only by a pledge of and | 92 |
lien upon the delinquent real property taxes and assessments, the | 93 |
collection of which is being anticipated by the issuance of the | 94 |
securities in accordance with this section, and any securities | 95 |
issued to fund or refund those securities. The pledge shall be | 96 |
valid and binding from the time the pledge is made, and the tax | 97 |
receipts and proceeds pledged and thereafter received by the | 98 |
county treasurer shall immediately be subject to the lien of that | 99 |
pledge without any physical delivery of those tax receipts or | 100 |
proceeds or further act. The lien of any pledge is valid and | 101 |
binding as against all parties having claims of any kind in tort, | 102 |
contract, or otherwise against the county, whether or not such | 103 |
parties have notice of the lien. Neither the resolution nor any | 104 |
trust agreement by which a pledge is created or further evidenced | 105 |
need be filed or recorded except in the records of the county | 106 |
taxing authority. | 107 |
(F) As long as any securities issued under this section, in | 108 |
either original or refunded form, remain outstanding, except as | 109 |
otherwise provided in those documents, the delinquent real | 110 |
property taxes and assessments pledged to the payment of debt | 111 |
charges on the securities shall remain under the control of the | 112 |
county taxing authority and shall not be appropriated other than | 113 |
in accordance with division (H) of this section. | 114 |
(G) Sections 9.98 to 9.983 of the Revised Code apply to | 115 |
securities issued under this section, notwithstanding any other | 116 |
provision in this chapter. | 117 |
(H) The amounts from the collection of the delinquent real | 118 |
property taxes and assessments anticipated by the securities and | 119 |
needed to pay debt charges on the securities issued under this | 120 |
section shall be considered appropriated for that purpose, and | 121 |
other appropriations from those sources by the county taxing | 122 |
authority shall be limited to the balance available after | 123 |
deducting the amount needed to pay those debt charges. The | 124 |
portions of those amounts as received and to be applied to those | 125 |
debt charges shall be deposited and set aside in an account for | 126 |
that purpose in the bond retirement fund in the amounts and at the | 127 |
times required to pay those debt charges as provided for by the | 128 |
authorizing legislation, or as otherwise provided by law. | 129 |
(I) As used in this section, "current taxes" has the same | 130 |
meaning as in section 323.01 of the Revised Code, and "current | 131 |
year unpaid taxes" and "current year delinquent taxes" have the | 132 |
same meanings as in section 321.341 of the Revised Code. | 133 |
Sec. 135.341. (A) There shall be a county investment | 134 |
advisory committee consisting of three members: two county | 135 |
commissioners to be designated by the board of county | 136 |
commissioners, and the county treasurer. | 137 |
Notwithstanding the preceding sentence, the board of county | 138 |
commissioners may declare that all three county commissioners | 139 |
shall serve on the county investment advisory committee. If the | 140 |
board so declares, the county investment advisory committee shall | 141 |
consist of five members: the three county commissioners, the | 142 |
county treasurer, and the clerk of the court of common pleas of | 143 |
the county. | 144 |
(B) The committee shall elect its own chairperson, and | 145 |
committee members shall receive no additional compensation for the | 146 |
performance of their duties as committee members. | 147 |
(C) The committee shall establish written county investment | 148 |
policies and shall meet at least once every three months, to | 149 |
review or revise its policies and to advise the investing | 150 |
authority on the county investments in order to ensure the best | 151 |
and safest return of funds available to the county for deposit or | 152 |
investment. Any member of the county investment advisory | 153 |
committee, upon giving five days' notice, may call a meeting of | 154 |
the committee. The committee's policies may establish a limit on | 155 |
the period of time that moneys may be invested in any particular | 156 |
type of investment. | 157 |
(D) The committee is authorized to retain the services of an | 158 |
investment advisor, provided that the advisor is licensed by the | 159 |
division of securities under section 1707.141 of the Revised Code | 160 |
or is registered with the securities and exchange commission, and | 161 |
possesses public funds investment management experience, | 162 |
specifically in the area of state and local government investment | 163 |
portfolios, or the advisor is an eligible institution mentioned in | 164 |
section 135.03 of the Revised Code. | 165 |
(E) The committee shall act as the investing authority in | 166 |
place of the treasurer for purposes of investing county funds and | 167 |
managing the county portfolio when this authority is transferred | 168 |
to it pursuant to divisions (E)(1) and (F)(2) of section 321.46 of | 169 |
the Revised Code or when ordered to do so by a court pursuant to | 170 |
section 321.47 of the Revised Code. For these purposes, the | 171 |
committee shall retain the services of an investment advisor | 172 |
described in division (D) of this section. | 173 |
(F) Nothing in this section affects the authority of any of | 174 |
the officers mentioned in section 325.27 of the Revised Code to | 175 |
contract for the services of fiscal and management consultants | 176 |
pursuant to section 325.17 of the Revised Code. | 177 |
(G) The committee may enter into a current unpaid or | 178 |
delinquent tax line of credit with the county treasurer for the | 179 |
purposes set forth in section 321.36 of the Revised Code if all of | 180 |
the following apply: | 181 |
(1) The county treasurer requests in writing that the | 182 |
committee enter into a current unpaid or delinquent tax line of | 183 |
credit with the county treasurer. | 184 |
(2) The committee approves, by affirmative vote of the two | 185 |
county commissioners designated to sit on the committee, the form | 186 |
of the current unpaid or delinquent tax line of credit and the | 187 |
execution of the current unpaid or delinquent tax line of credit. | 188 |
(3) The maximum aggregate available amount under the current | 189 |
unpaid or delinquent tax line of credit shall not exceed fifteen | 190 |
per cent of the county's total average portfolio of inactive | 191 |
moneys as of the date of execution and delivery of the line of | 192 |
credit. | 193 |
(4) The maximum term during which draws on the line of credit | 194 |
can be made shall be five years; provided, however, that nothing | 195 |
in this division prohibits the execution and delivery of another | 196 |
current unpaid or delinquent tax line of credit at the end of the | 197 |
term of a line of credit, if at that time no unreimbursed draws, | 198 |
plus accrued but unpaid interest thereon, have been outstanding | 199 |
beyond the last day of the second year immediately following the | 200 |
year in which the draw was made. | 201 |
(5) Repayment in full of each draw on the line of credit, | 202 |
plus any accrued and unpaid interest thereon, shall be made not | 203 |
later than the last day of the second calendar year after the year | 204 |
in which the draw is made. | 205 |
Sec. 135.35. (A) The investing authority shall deposit or | 206 |
invest any part or all of the county's inactive moneys and shall | 207 |
invest all of the money in the county public library fund when | 208 |
required by section 135.352 of the Revised Code. The following | 209 |
classifications of securities and obligations are eligible for | 210 |
such deposit or investment: | 211 |
(1) United States treasury bills, notes, bonds, or any other | 212 |
obligation or security issued by the United States treasury, any | 213 |
other obligation guaranteed as to principal or interest by the | 214 |
United States, or any book entry, zero-coupon United States | 215 |
treasury security that is a direct obligation of the United | 216 |
States. | 217 |
Nothing in the classification of eligible securities and | 218 |
obligations set forth in divisions (A)(2) to (11) of this section | 219 |
shall be construed to authorize any investment in stripped | 220 |
principal or interest obligations of such eligible securities and | 221 |
obligations. | 222 |
(2) Bonds, notes, debentures, or any other obligations or | 223 |
securities issued by any federal government agency or | 224 |
instrumentality, including but not limited to, the federal | 225 |
national mortgage association, federal home loan bank, federal | 226 |
farm credit bank, federal home loan mortgage corporation, | 227 |
government national mortgage association, and student loan | 228 |
marketing association. All federal agency securities shall be | 229 |
direct issuances of federal government agencies or | 230 |
instrumentalities. | 231 |
(3) Time certificates of deposit or savings or deposit | 232 |
accounts, including, but not limited to, passbook accounts, in any | 233 |
eligible institution mentioned in section 135.32 of the Revised | 234 |
Code; | 235 |
(4) Bonds and other obligations of this state or the | 236 |
political subdivisions of this state, provided that such political | 237 |
subdivisions are located wholly or partly within the same county | 238 |
as the investing authority; | 239 |
(5) No-load money market mutual funds consisting exclusively | 240 |
of obligations described in division (A)(1) or (2) of this section | 241 |
and repurchase agreements secured by such obligations, provided | 242 |
that investments in securities described in this division are made | 243 |
only through eligible institutions mentioned in section 135.32 of | 244 |
the Revised Code; | 245 |
(6) The Ohio subdivision's fund as provided in section 135.45 | 246 |
of the Revised Code; | 247 |
(7) Securities lending agreements with any eligible | 248 |
institution mentioned in section 135.32 of the Revised Code that | 249 |
is a member of the federal reserve system or federal home loan | 250 |
bank or with any recognized United States government securities | 251 |
dealer meeting the description in division (J)(1) of this section, | 252 |
under the terms of which agreements the investing authority lends | 253 |
securities and the eligible institution or dealer agrees to | 254 |
simultaneously exchange similar securities or cash, equal value | 255 |
for equal value. | 256 |
Securities and cash received as collateral for a securities | 257 |
lending agreement are not inactive moneys of the county or moneys | 258 |
of a county public library fund. The investment of cash | 259 |
collateral received pursuant to a securities lending agreement | 260 |
may be invested only in instruments specified by the investing | 261 |
authority in the written investment policy described in division | 262 |
(K) of this section. | 263 |
(8) Up to twenty-five per cent of the county's total average | 264 |
portfolio in either of the following investments: | 265 |
(a) Commercial paper notes issued by an entity that is | 266 |
defined in division (D) of section 1705.01 of the Revised Code and | 267 |
that has assets exceeding five hundred million dollars, to which | 268 |
notes all of the following apply: | 269 |
(i) The notes are rated at the time of purchase in the | 270 |
highest classification established by at least two nationally | 271 |
recognized standard rating services. | 272 |
(ii) The aggregate value of the notes does not exceed ten per | 273 |
cent of the aggregate value of the outstanding commercial paper of | 274 |
the issuing corporation. | 275 |
(iii) The notes mature not later than two hundred seventy | 276 |
days after purchase. | 277 |
(b) Bankers acceptances of banks that are insured by the | 278 |
federal deposit insurance corporation and to which both of the | 279 |
following apply: | 280 |
(i) The obligations are eligible for purchase by the federal | 281 |
reserve system. | 282 |
(ii) The obligations mature not later than one hundred eighty | 283 |
days after purchase. | 284 |
No investment shall be made pursuant to division (A)(8) of | 285 |
this section unless the investing authority has completed | 286 |
additional training for making the investments authorized by | 287 |
division (A)(8) of this section. The type and amount of additional | 288 |
training shall be approved by the auditor of state and may be | 289 |
conducted by or provided under the supervision of the auditor of | 290 |
state. | 291 |
(9) Up to fifteen per cent of the county's total average | 292 |
portfolio in notes issued by corporations that are incorporated | 293 |
under the laws of the United States and that are operating within | 294 |
the United States, or by depository institutions that are doing | 295 |
business under authority granted by the United States or any state | 296 |
and that are operating within the United States, provided both of | 297 |
the following apply: | 298 |
(a) The notes are rated in the second highest or higher | 299 |
category by at least two nationally recognized standard rating | 300 |
services at the time of purchase. | 301 |
(b) The notes mature not later than two years after purchase. | 302 |
(10) No-load money market mutual funds rated in the highest | 303 |
category at the time of purchase by at least one nationally | 304 |
recognized standard rating service and consisting exclusively of | 305 |
obligations described in division (A)(1), (2), or (6) of section | 306 |
135.143 of the Revised Code; | 307 |
(11) Debt interests rated at the time of purchase in the | 308 |
three highest categories by two nationally recognized standard | 309 |
rating services and issued by foreign nations diplomatically | 310 |
recognized by the United States government. All interest and | 311 |
principal shall be denominated and payable in United States funds. | 312 |
The investments made under division (A)(11) of this section shall | 313 |
not exceed in the aggregate one per cent of a county's total | 314 |
average portfolio. | 315 |
The investing authority shall invest under division (A)(11) | 316 |
of this section in a debt interest issued by a foreign nation only | 317 |
if the debt interest is backed by the full faith and credit of | 318 |
that foreign nation, there is no prior history of default, and the | 319 |
debt interest matures not later than five years after purchase. | 320 |
For purposes of division (A)(11) of this section, a debt interest | 321 |
is rated in the three highest categories by two nationally | 322 |
recognized standard rating services if either the debt interest | 323 |
itself or the issuer of the debt interest is rated, or is | 324 |
implicitly rated, at the time of purchase in the three highest | 325 |
categories by two nationally recognized standard rating services. | 326 |
(12) A current unpaid or delinquent tax line of credit | 327 |
authorized under division (G) of section 135.341 of the Revised | 328 |
Code, provided that all of the conditions for entering into such a | 329 |
line of credit under that division are satisfied. | 330 |
(B) Nothing in the classifications of eligible obligations | 331 |
and securities set forth in divisions (A)(1) to (11) of this | 332 |
section shall be construed to authorize investment in a | 333 |
derivative, and no investing authority shall invest any county | 334 |
inactive moneys or any moneys in a county public library fund in a | 335 |
derivative. For purposes of this division, "derivative" means a | 336 |
financial instrument or contract or obligation whose value or | 337 |
return is based upon or linked to another asset or index, or both, | 338 |
separate from the financial instrument, contract, or obligation | 339 |
itself. Any security, obligation, trust account, or other | 340 |
instrument that is created from an issue of the United States | 341 |
treasury or is created from an obligation of a federal agency or | 342 |
instrumentality or is created from both is considered a | 343 |
derivative instrument. An eligible investment described in this | 344 |
section with a variable interest rate payment, based upon a | 345 |
single interest payment or single index comprised of other | 346 |
eligible investments provided for in division (A)(1) or (2) of | 347 |
this section, is not a derivative, provided that such variable | 348 |
rate investment has a maximum maturity of two years. A treasury | 349 |
inflation-protected security shall not be considered a derivative, | 350 |
provided the security matures not later than five years after | 351 |
purchase. | 352 |
(C) Except as provided in division (D) of this section, any | 353 |
investment made pursuant to this section must mature within five | 354 |
years from the date of settlement, unless the investment is | 355 |
matched to a specific obligation or debt of the county or to a | 356 |
specific obligation or debt of a political subdivision of this | 357 |
state located wholly or partly within the county, and the | 358 |
investment is specifically approved by the investment advisory | 359 |
committee. | 360 |
(D) The investing authority may also enter into a written | 361 |
repurchase agreement with any eligible institution mentioned in | 362 |
section 135.32 of the Revised Code or any eligible securities | 363 |
dealer pursuant to division (J) of this section, under the terms | 364 |
of which agreement the investing authority purchases and the | 365 |
eligible institution or dealer agrees unconditionally to | 366 |
repurchase any of the securities listed in divisions (B)(1) to | 367 |
(5), except letters of credit described in division (B)(2), of | 368 |
section 135.18 of the Revised Code. The market value of securities | 369 |
subject to an overnight written repurchase agreement must exceed | 370 |
the principal value of the overnight written repurchase agreement | 371 |
by at least two per cent. A written repurchase agreement must | 372 |
exceed the principal value of the overnight written repurchase | 373 |
agreement, by at least two per cent. A written repurchase | 374 |
agreement shall not exceed thirty days, and the market value of | 375 |
securities subject to a written repurchase agreement must exceed | 376 |
the principal value of the written repurchase agreement by at | 377 |
least two per cent and be marked to market daily. All securities | 378 |
purchased pursuant to this division shall be delivered into the | 379 |
custody of the investing authority or the qualified custodian of | 380 |
the investing authority or an agent designated by the investing | 381 |
authority. A written repurchase agreement with an eligible | 382 |
securities dealer shall be transacted on a delivery versus payment | 383 |
basis. The agreement shall contain the requirement that for each | 384 |
transaction pursuant to the agreement the participating | 385 |
institution shall provide all of the following information: | 386 |
(1) The par value of the securities; | 387 |
(2) The type, rate, and maturity date of the securities; | 388 |
(3) A numerical identifier generally accepted in the | 389 |
securities industry that designates the securities. | 390 |
No investing authority shall enter into a written repurchase | 391 |
agreement under the terms of which the investing authority agrees | 392 |
to sell securities owned by the county to a purchaser and agrees | 393 |
with that purchaser to unconditionally repurchase those | 394 |
securities. | 395 |
(E) No investing authority shall make an investment under | 396 |
this section, unless the investing authority, at the time of | 397 |
making the investment, reasonably expects that the investment can | 398 |
be held until its maturity. The investing authority's written | 399 |
investment policy shall specify the conditions under which an | 400 |
investment may be redeemed or sold prior to maturity. | 401 |
(F) No investing authority shall pay a county's inactive | 402 |
moneys or moneys of a county public library fund into a fund | 403 |
established by another subdivision, treasurer, governing board, | 404 |
or investing authority, if that fund was established by the | 405 |
subdivision, treasurer, governing board, or investing authority | 406 |
for the purpose of investing or depositing the public moneys of | 407 |
other subdivisions. This division does not apply to the payment | 408 |
of public moneys into either of the following: | 409 |
(1) The Ohio subdivision's fund pursuant to division (A)(6) | 410 |
of this section; | 411 |
(2) A fund created solely for the purpose of acquiring, | 412 |
constructing, owning, leasing, or operating municipal utilities | 413 |
pursuant to the authority provided under section 715.02 of the | 414 |
Revised Code or Section 4 of Article XVIII, Ohio Constitution. | 415 |
For purposes of division (F) of this section, "subdivision" | 416 |
includes a county. | 417 |
(G) The use of leverage, in which the county uses its current | 418 |
investment assets as collateral for the purpose of purchasing | 419 |
other assets, is prohibited. The issuance of taxable notes for the | 420 |
purpose of arbitrage is prohibited. Contracting to sell securities | 421 |
not owned by the county, for the purpose of purchasing such | 422 |
securities on the speculation that bond prices will decline, is | 423 |
prohibited. | 424 |
(H) Any securities, certificates of deposit, deposit | 425 |
accounts, or any other documents evidencing deposits or | 426 |
investments made under authority of this section shall be issued | 427 |
in the name of the county with the county treasurer or investing | 428 |
authority as the designated payee. If any such deposits or | 429 |
investments are registrable either as to principal or interest, or | 430 |
both, they shall be registered in the name of the treasurer. | 431 |
(I) The investing authority shall be responsible for the | 432 |
safekeeping of all documents evidencing a deposit or investment | 433 |
acquired under this section, including, but not limited to, | 434 |
safekeeping receipts evidencing securities deposited with a | 435 |
qualified trustee, as provided in section 135.37 of the Revised | 436 |
Code, and documents confirming the purchase of securities under | 437 |
any repurchase agreement under this section shall be deposited | 438 |
with a qualified trustee, provided, however, that the qualified | 439 |
trustee shall be required to report to the investing authority, | 440 |
auditor of state, or an authorized outside auditor at any time | 441 |
upon request as to the identity, market value, and location of the | 442 |
document evidencing each security, and that if the participating | 443 |
institution is a designated depository of the county for the | 444 |
current period of designation, the securities that are the subject | 445 |
of the repurchase agreement may be delivered to the treasurer or | 446 |
held in trust by the participating institution on behalf of the | 447 |
investing authority. | 448 |
Upon the expiration of the term of office of an investing | 449 |
authority or in the event of a vacancy in the office for any | 450 |
reason, the officer or the officer's legal representative shall | 451 |
transfer and deliver to the officer's successor all documents | 452 |
mentioned in this division for which the officer has been | 453 |
responsible for safekeeping. For all such documents transferred | 454 |
and delivered, the officer shall be credited with, and the | 455 |
officer's successor shall be charged with, the amount of moneys | 456 |
evidenced by such documents. | 457 |
(J)(1) All investments, except for investments in securities | 458 |
described in divisions (A)(5) and (6) of this section, shall be | 459 |
made only through a member of the national association of | 460 |
securities dealers, through a bank, savings bank, or savings and | 461 |
loan association regulated by the superintendent of financial | 462 |
institutions, or through an institution regulated by the | 463 |
comptroller of the currency, federal deposit insurance | 464 |
corporation, or board of governors of the federal reserve system. | 465 |
(2) Payment for investments shall be made only upon the | 466 |
delivery of securities representing such investments to the | 467 |
treasurer, investing authority, or qualified trustee. If the | 468 |
securities transferred are not represented by a certificate, | 469 |
payment shall be made only upon receipt of confirmation of | 470 |
transfer from the custodian by the treasurer, governing board, or | 471 |
qualified trustee. | 472 |
(K)(1) Except as otherwise provided in division (K)(2) of | 473 |
this section, no investing authority shall make an investment or | 474 |
deposit under this section, unless there is on file with the | 475 |
auditor of state a written investment policy approved by the | 476 |
investing authority. The policy shall require that all entities | 477 |
conducting investment business with the investing authority shall | 478 |
sign the investment policy of that investing authority. All | 479 |
brokers, dealers, and financial institutions, described in | 480 |
division (J)(1) of this section, initiating transactions with the | 481 |
investing authority by giving advice or making investment | 482 |
recommendations shall sign the investing authority's investment | 483 |
policy thereby acknowledging their agreement to abide by the | 484 |
policy's contents. All brokers, dealers, and financial | 485 |
institutions, described in division (J)(1) of this section, | 486 |
executing transactions initiated by the investing authority, | 487 |
having read the policy's contents, shall sign the investment | 488 |
policy thereby acknowledging their comprehension and receipt. | 489 |
(2) If a written investment policy described in division | 490 |
(K)(1) of this section is not filed on behalf of the county with | 491 |
the auditor of state, the investing authority of that county shall | 492 |
invest the county's inactive moneys and moneys of the county | 493 |
public library fund only in time certificates of deposits or | 494 |
savings or deposit accounts pursuant to division (A)(3) of this | 495 |
section, no-load money market mutual funds pursuant to division | 496 |
(A)(5) of this section, or the Ohio subdivision's fund pursuant | 497 |
to division (A)(6) of this section. | 498 |
(L)(1) The investing authority shall establish and maintain | 499 |
an inventory of all obligations and securities acquired by the | 500 |
investing authority pursuant to this section. The inventory shall | 501 |
include a description of each obligation or security, including | 502 |
type, cost, par value, maturity date, settlement date, and any | 503 |
coupon rate. | 504 |
(2) The investing authority shall also keep a complete record | 505 |
of all purchases and sales of the obligations and securities made | 506 |
pursuant to this section. | 507 |
(3) The investing authority shall maintain a monthly | 508 |
portfolio report and issue a copy of the monthly portfolio report | 509 |
describing such investments to the county investment advisory | 510 |
committee, detailing the current inventory of all obligations and | 511 |
securities, all transactions during the month that affected the | 512 |
inventory, any income received from the obligations and | 513 |
securities, and any investment expenses paid, and stating the | 514 |
names of any persons effecting transactions on behalf of the | 515 |
investing authority. | 516 |
(4) The monthly portfolio report shall be a public record and | 517 |
available for inspection under section 149.43 of the Revised Code. | 518 |
(5) The inventory and the monthly portfolio report shall be | 519 |
filed with the board of county commissioners. | 520 |
(M) An investing authority may enter into a written | 521 |
investment or deposit agreement that includes a provision under | 522 |
which the parties agree to submit to nonbinding arbitration to | 523 |
settle any controversy that may arise out of the agreement, | 524 |
including any controversy pertaining to losses of public moneys | 525 |
resulting from investment or deposit. The arbitration provision | 526 |
shall be set forth entirely in the agreement, and the agreement | 527 |
shall include a conspicuous notice to the parties that any party | 528 |
to the arbitration may apply to the court of common pleas of the | 529 |
county in which the arbitration was held for an order to vacate, | 530 |
modify, or correct the award. Any such party may also apply to the | 531 |
court for an order to change venue to a court of common pleas | 532 |
located more than one hundred miles from the county in which the | 533 |
investing authority is located. | 534 |
For purposes of this division, "investment or deposit | 535 |
agreement" means any agreement between an investing authority and | 536 |
a person, under which agreement the person agrees to invest, | 537 |
deposit, or otherwise manage, on behalf of the investing | 538 |
authority, a county's inactive moneys or moneys in a county public | 539 |
library fund, or agrees to provide investment advice to the | 540 |
investing authority. | 541 |
(N) An investment held in the county portfolio on September | 542 |
27, 1996, that was a legal investment under the law as it existed | 543 |
before September 27, 1996, may be held until maturity, or if the | 544 |
investment does not have a maturity date the investment may be | 545 |
held until five years from September 27, 1996, regardless of | 546 |
whether the investment would qualify as a legal investment under | 547 |
the terms of this section as amended. | 548 |
Sec. 135.351. (A) Except as provided in sections 135.352 and | 549 |
1545.22 of the Revised Code, all interest earned on money included | 550 |
within the county treasury shall be credited to the general fund | 551 |
of the county. | 552 |
(B) Unless otherwise provided by law, with respect to moneys | 553 |
belonging to another political subdivision, taxing district, or | 554 |
special district that are deposited or invested by the county, the | 555 |
county shall pay and distribute such moneys in accordance with | 556 |
division (B)(1), (2), or (3) of this section, as appropriate: | 557 |
(1) On or before the tenth day of the month following the | 558 |
month in which the county received such moneys or on or before | 559 |
such later date authorized by the legislative authority or other | 560 |
governing body of the other political subdivision or district, pay | 561 |
and distribute all such moneys to the treasurer or other | 562 |
appropriate officer of the other political subdivision or | 563 |
district. | 564 |
(2) With respect to moneys due to boards and subdivisions | 565 |
under section 321.31 of the Revised Code, pay and distribute such | 566 |
moneys within five business days after the final date prescribed | 567 |
by law for such settlement, or if the settlement date is lawfully | 568 |
extended, within five business days after the date of such lawful | 569 |
extension. | 570 |
(3) With respect to moneys for which any advance authorized | 571 |
by section 321.34 or | 572 |
requested, pay and distribute such moneys within five business | 573 |
days after the request for the advance is delivered to the county | 574 |
auditor. | 575 |
(C) If the county fails to make any payment and distribution | 576 |
required by division (B) of this section within the time periods | 577 |
prescribed by that division, the county shall pay to the | 578 |
appropriate other political subdivision, taxing district, or | 579 |
special district any interest that the county has received or will | 580 |
receive on any moneys or advance described in that division which | 581 |
accrues after the date such moneys or advance should have been | 582 |
distributed, together with the principal amount of such moneys or | 583 |
advance. The county shall make this payment of principal and | 584 |
interest within five business days after the treasurer or other | 585 |
appropriate officer of such other political subdivision or | 586 |
district files a written demand for payment with the county | 587 |
auditor. | 588 |
Sec. 307.01. (A) A courthouse, jail, public comfort station, | 589 |
offices for county officers, and a county home shall be provided | 590 |
by the board of county commissioners when, in its judgment, any of | 591 |
them are needed. The buildings and offices shall be of such style, | 592 |
dimensions, and expense as the board determines. All new jails and | 593 |
renovations to existing jails shall be designed, and all existing | 594 |
jails shall be operated in such a manner as to comply | 595 |
substantially with the minimum standards for jails in Ohio adopted | 596 |
by the department of rehabilitation and correction. The board | 597 |
shall also provide equipment, stationery, and postage, as it | 598 |
considers reasonably necessary for the proper and convenient | 599 |
conduct of county offices, and such facilities as will result in | 600 |
expeditious and economical administration of such offices, except | 601 |
that, for the purpose of obtaining federal or state reimbursement, | 602 |
the board may impose on the public children services agency | 603 |
reasonable charges, not exceeding the amount for which | 604 |
reimbursement will be made and consistent with cost-allocation | 605 |
standards adopted by the department of job and family services, | 606 |
for the provision of office space, supplies, stationery, | 607 |
utilities, telephone use, postage, and general support services. | 608 |
The board of county commissioners shall provide all rooms, | 609 |
fireproof and burglarproof vaults, safes, and other means of | 610 |
security in the office of the county treasurer that are necessary | 611 |
for the protection of public moneys and property in the office. | 612 |
(B) The court of common pleas shall annually submit a written | 613 |
request for an appropriation to the board of county commissioners | 614 |
that shall set forth estimated administrative expenses of the | 615 |
court that the court considers reasonably necessary for its | 616 |
operation. The board shall conduct a public hearing with respect | 617 |
to the written request submitted by the court and shall | 618 |
appropriate the amount of money each year that it determines, | 619 |
after conducting the public hearing and considering the written | 620 |
request of the court, is reasonably necessary to meet all | 621 |
administrative expenses of the court. | 622 |
If the court considers the appropriation made by the board | 623 |
pursuant to this division insufficient to meet all the | 624 |
administrative expenses of the court, it shall commence an action | 625 |
under Chapter 2731. of the Revised Code in the court of appeals | 626 |
for the judicial district for a determination of the duty of the | 627 |
board of county commissioners to appropriate the amount of money | 628 |
in dispute. The court of appeals shall give priority to the action | 629 |
filed by the court of common pleas over all cases pending on its | 630 |
docket. The burden shall be on the court of common pleas to prove | 631 |
that the appropriation requested is reasonably necessary to meet | 632 |
all its administrative expenses. If, prior to the filing of an | 633 |
action under Chapter 2731. of the Revised Code or during the | 634 |
pendency of the action, any judge of the court exercises the | 635 |
contempt power of the court of common pleas in order to obtain the | 636 |
amount of money in dispute, the judge shall not order the | 637 |
imprisonment of any member of the board of county commissioners | 638 |
notwithstanding sections 2705.02 to 2705.06 of the Revised Code. | 639 |
(C) Division (B) of this section does not apply to | 640 |
appropriations for the probate court or the juvenile court that | 641 |
are subject to section 2101.11 or 2151.10 of the Revised Code. | 642 |
(D) The board of county commissioners may provide offices for | 643 |
or lease offices to a county land reutilization corporation | 644 |
organized under Chapter 1724. of the Revised Code and, in | 645 |
connection with such a lease, charge rentals that are at or below | 646 |
the market rentals for such offices, if the board determines that | 647 |
providing offices for or leasing offices to the corporation will | 648 |
promote economic development or the general welfare of the people | 649 |
of the county through a plan of providing affordable housing, land | 650 |
reutilization, and community development. | 651 |
Sec. 307.07. (A) The board of county commissioners, by | 652 |
resolution, may create an office of economic development, to | 653 |
develop and promote plans and programs designed to assure that | 654 |
county resources are efficiently used, economic growth is properly | 655 |
balanced, and that county economic development is coordinated with | 656 |
that of the state and other local governments. For this purpose, | 657 |
the board may appropriate moneys from the county general fund, or, | 658 |
pursuant to section 307.64 of the Revised Code, moneys derived | 659 |
from a tax levied pursuant to division (EE) of section 5705.19 of | 660 |
the Revised Code, for the creation and operation of the office | 661 |
for, any economic development purpose of the office, and to | 662 |
provide for the establishment and operation of a program of | 663 |
economic development, including in support of a county land | 664 |
reutilization corporation organized under Chapter 1724. of the | 665 |
Revised Code. The board may hire a director of economic | 666 |
development, who shall be a member of the unclassified civil | 667 |
service, and fix | 668 |
the following: | 669 |
(1) Enter into an agreement with a county planning commission | 670 |
within the county, created under section 713.22 of the Revised | 671 |
Code, or a regional planning commission, created under section | 672 |
713.21 of the Revised Code, regardless of whether the county is a | 673 |
member of the commission, to carry out all of the functions and | 674 |
duties of a director of economic development under division (B) of | 675 |
this section. Any agreement shall set forth the procedure by which | 676 |
the county or regional planning commission shall gain the approval | 677 |
of the board of county commissioners for any actions, functions, | 678 |
and duties under division (B) of this section. Any agreement may | 679 |
continue in effect for a period of one to three years and may be | 680 |
renewed with the consent of all parties. The civil service status | 681 |
of planning commission staff shall not be affected by any | 682 |
agreement under this division. | 683 |
(2) Enter into an agreement with the Ohio cooperative | 684 |
extension service, providing for the use of employees hired by the | 685 |
Ohio state university under section 3335.36 of the Revised Code to | 686 |
carry out all of the functions and duties of a director of | 687 |
economic development under division (B) of this section. Any | 688 |
agreement shall set forth the procedure by which the Ohio | 689 |
cooperative extension service shall gain the approval of the board | 690 |
of county commissioners for any actions, functions, and duties | 691 |
under division (B) of this section. Any agreement may continue in | 692 |
effect for a period of one to three years and may be renewed with | 693 |
the consent of all parties. The employment classification of Ohio | 694 |
cooperative extension service employees shall not be affected by | 695 |
any agreement under this division. | 696 |
Any moneys appropriated by the board of county commissioners | 697 |
to execute an agreement for the provision of services pursuant to | 698 |
this section by the Ohio cooperative extension service shall be | 699 |
paid to the Ohio state university to the credit of the Ohio | 700 |
cooperative extension service fund created under section 3335.35 | 701 |
of the Revised Code. | 702 |
(3) Enter into an agreement with a public or private | 703 |
nonprofit organization to carry out all of the functions and | 704 |
duties of a director of economic development under division (B) of | 705 |
this section. The agreement shall set forth the procedure by which | 706 |
the nonprofit organization shall gain the approval of the board of | 707 |
county commissioners for any actions, functions, and duties under | 708 |
that division. The agreement may continue in effect for a period | 709 |
of one to three years and may be renewed with the consent of all | 710 |
parties. The employment classification of the nonprofit | 711 |
organization's employees shall not be affected by an agreement | 712 |
under this division. | 713 |
(B) The director of economic development may: | 714 |
(1) With the approval of the board, hire such staff and | 715 |
employ such technical and advisory personnel as | 716 |
sees fit to enable | 717 |
duties of the office; | 718 |
(2) With the approval of the board, contract for services | 719 |
necessary to enable | 720 |
and duties of the office; | 721 |
(3) With the approval of the board, enter into agreements | 722 |
with federal, state, and local governments and agencies thereof, | 723 |
and with public, private, or nonprofit organizations to carry out | 724 |
the functions and duties of the office; | 725 |
(4) Maintain membership in development organizations; | 726 |
(5) With the approval of the board, make loans or grants and | 727 |
provide other forms of financial assistance for the purpose of | 728 |
economic development, including financial assistance for permanent | 729 |
public improvements, in compliance with applicable laws of this | 730 |
state, and fix the rate of interest and charges to be made for | 731 |
such financial assistance; | 732 |
(6) With the approval of the board, receive and accept | 733 |
grants, gifts, and contributions of money, property, labor, and | 734 |
other things of value, to be held, used, and applied only for the | 735 |
purpose for which they are made, from individuals, private and | 736 |
public corporations, the United States government or any agency | 737 |
thereof, from the state or any agency thereof, or from any | 738 |
political subdivision or any agency thereof, and may agree to | 739 |
repay any contribution of money or return any property contributed | 740 |
or the value thereof in amounts, and on terms and conditions, | 741 |
excluding the payment of interest, as the director determines, and | 742 |
may evidence the obligations by written evidence; | 743 |
(7) Establish with the board any funds that are necessary for | 744 |
the deposit and disbursement of gifts or contributions of money | 745 |
accepted for economic development purposes; | 746 |
(8) With the approval of the board, design, implement, | 747 |
monitor, oversee, and evaluate economic development plans, | 748 |
programs, strategies, and policies; | 749 |
(9) Purchase real property to convey to a county land | 750 |
reutilization corporation to be used in accordance with its public | 751 |
purposes; | 752 |
(10) Perform all acts necessary to fulfill the functions and | 753 |
duties of the office. | 754 |
(C) The boards of county commissioners of two or more | 755 |
counties, by resolution, may create a joint office of economic | 756 |
development for the purposes set forth in division (A) of this | 757 |
section. The counties participating in a joint office of economic | 758 |
development shall enter into an agreement that sets forth the | 759 |
contribution of funds, services, and property to the joint office | 760 |
from each participating county; establishes the person, public | 761 |
agency, or nonprofit organization that shall carry out the | 762 |
functions and duties of the office; and discloses any other terms | 763 |
by which the joint office shall operate. | 764 |
The boards of county commissioners of counties participating | 765 |
in a joint office of economic development may appropriate moneys | 766 |
from their respective county general funds, or, pursuant to | 767 |
section 307.64 of the Revised Code, moneys derived from a tax | 768 |
levied pursuant to division (EE) of section 5705.19 of the Revised | 769 |
Code, for the creation and operation of the joint office, for any | 770 |
economic development purpose of the office, and to provide for the | 771 |
establishment and operation of a program of economic development. | 772 |
The participating counties may hire a director of economic | 773 |
development for the joint office or enter into an agreement with a | 774 |
public agency or nonprofit organization in a manner set forth in | 775 |
division (A) of this section to carry out the functions and duties | 776 |
set forth in division (B) of this section. | 777 |
Any agreement establishing a joint office of economic | 778 |
development shall set forth the procedure by which the person, | 779 |
public agency, or nonprofit organization carrying out the | 780 |
functions and duties of the office shall gain the approval of the | 781 |
participating boards of county commissioners for any actions, | 782 |
functions, and duties under division (B) of this section. | 783 |
(D) As used in this section, "economic development" has the | 784 |
same meaning as in section 307.64 of the Revised Code. | 785 |
Sec. 307.09. (A) If the interests of the county so require, | 786 |
the board of county commissioners may sell any real property | 787 |
belonging to the county and not needed for public use, including | 788 |
all or portions of buildings acquired by the board to house county | 789 |
offices, or may lease or rent the same, but no such lease shall be | 790 |
for a longer term than five years, unless such lease is part of a | 791 |
lease-purchase agreement, in which case the lease may be for a | 792 |
period not exceeding twenty-five years, or unless the lease is to | 793 |
a commercial tenant who uses the property as a retail store room, | 794 |
office, or restaurant, and the leased property is located in a | 795 |
building initially acquired to house county offices or in a | 796 |
parking facility constructed or acquired to serve a building that | 797 |
houses county offices, in which case the lease may be for a period | 798 |
not exceeding twenty years, and may include provision for one or | 799 |
more renewals for lesser periods. In the case of real property | 800 |
used or to be used for the purpose of airports, landing fields, or | 801 |
air navigational facilities, including restaurants, parking lots, | 802 |
motels, gasoline service stations, public recreation facilities, | 803 |
public parks, office buildings, retail stores for merchandising or | 804 |
services, and industrial uses located or to be located thereon, or | 805 |
parts thereof, belonging to the county, the primary term of such | 806 |
lease shall not exceed twenty-five years and the board of county | 807 |
commissioners may renew such leases for one or more periods of | 808 |
years. The total of such renewal periods, when added to the | 809 |
primary term of such lease, shall not exceed sixty years. | 810 |
(B) The board may grant leases, rights, and easements to the | 811 |
United States government, to the state or any department or agency | 812 |
thereof, or to municipal corporations or other governmental | 813 |
subdivisions of the state for public purposes, or to privately | 814 |
owned electric light and power companies, or natural gas | 815 |
companies, or telephone or telegraph companies for purposes of | 816 |
rendering their several public utilities services, or to | 817 |
corporations not for profit for hospital, charitable, water, | 818 |
sewer, any of the purposes specified in section 1724.01 of the | 819 |
Revised Code, or recreational purposes, including among other such | 820 |
purposes memorial structures, parks, golf courses, and underground | 821 |
structures, poles, piers, towers, wires, pipelines, underground | 822 |
cables, and manholes, on or in lands owned by the county where | 823 |
such lease, right, or easement is not deemed by the board to be | 824 |
inconsistent with the need of such land for public use by the | 825 |
county. Any such lease, right, or easement granted to the United | 826 |
States government, to the state or any department or agency | 827 |
thereof, or to a municipal corporation or other governmental | 828 |
subdivision of the state, or to privately owned electric light and | 829 |
power companies, or natural gas companies, or telephone or | 830 |
telegraph companies for purposes of rendering their several public | 831 |
utilities services, or to corporations not for profit for | 832 |
hospital, charitable, water, sewer, or recreational purposes, may | 833 |
be for such length of time, upon such terms, for such purposes, | 834 |
and may provide for such renewals thereof as the board deems for | 835 |
the best interests of the county. | 836 |
(C) In case of the sale of such real property not used for | 837 |
county purposes, and in case of a lease of real property used or | 838 |
to be used for the purpose of airports, landing fields, or air | 839 |
navigational facilities, including restaurants, parking lots, | 840 |
motels, gasoline service stations, public recreation facilities, | 841 |
public parks, office buildings, retail stores for merchandising or | 842 |
services, and industrial uses, and in case of such a grant of | 843 |
lease, right, or easement to the United States government, to the | 844 |
state or any department or agency thereof or to a municipal | 845 |
corporation or other governmental subdivision of the state, or to | 846 |
privately owned electric light and power companies, or natural gas | 847 |
companies, or telephone or telegraph companies for purposes of | 848 |
rendering their several public utilities services, or to | 849 |
corporations not for profit for hospital, charitable, water, | 850 |
sewer, or recreational purposes, all or such part of the proceeds | 851 |
thereof as the board designates may be placed by the board in a | 852 |
separate fund to be used only for construction, equipment, | 853 |
furnishing, maintenance, or repair of the county buildings and the | 854 |
acquisition of sites therefor, or for the payment of principal of | 855 |
or interest on bonds of the county issued for any county building. | 856 |
Sec. 307.10. (A) No sale of real property, or lease of real | 857 |
property used or to be used for the purpose of airports, landing | 858 |
fields, or air navigational facilities, or parts thereof, as | 859 |
provided by section 307.09 of the Revised Code shall be made | 860 |
unless it is authorized by a resolution adopted by a majority of | 861 |
the board of county commissioners. When a sale of real property as | 862 |
provided by section 307.09 of the Revised Code is authorized, the | 863 |
board may either deed the property to the highest responsible | 864 |
bidder, after advertisement once a week for four consecutive weeks | 865 |
in a newspaper of general circulation in the county or offer the | 866 |
real property for sale at a public auction, after giving at least | 867 |
thirty days' notice of the auction by publication in a newspaper | 868 |
of general circulation in the county. The board may reject any and | 869 |
all bids. The board may, as it considers best, sell real property | 870 |
pursuant to this section as an entire tract or in parcels. The | 871 |
board, by resolution adopted by a majority of the board, may lease | 872 |
real property, in accordance with division (A) of section 307.09 | 873 |
of the Revised Code, without advertising for bids. | 874 |
(B) The board, by resolution, may transfer real property in | 875 |
fee simple belonging to the county and not needed for public use | 876 |
to the United States government, to the state or any department or | 877 |
agency thereof, to municipal corporations or other political | 878 |
subdivisions of the state, | 879 |
retardation and developmental disabilities, or to a county land | 880 |
reutilization corporation organized under Chapter 1724. of the | 881 |
Revised Code for public purposes upon the terms and in the manner | 882 |
that it may determine to be in the best interests of the county, | 883 |
without advertising for bids. The board shall execute a deed or | 884 |
other proper instrument when such a transfer is approved. | 885 |
(C) The board, by resolution adopted by a majority of the | 886 |
board, may grant leases, rights, or easements to the United States | 887 |
government, to the state or any department or agency thereof, or | 888 |
to municipal corporations and other political subdivisions of the | 889 |
state, or to privately owned electric light and power companies, | 890 |
natural gas companies, or telephone or telegraph companies for | 891 |
purposes of rendering their several public utilities services, in | 892 |
accordance with division (B) of section 307.09 of the Revised | 893 |
Code, without advertising for bids. When such grant of lease, | 894 |
right, or easement is authorized, a deed or other proper | 895 |
instrument therefor shall be executed by the board. | 896 |
Sec. 307.12. (A) Except as otherwise provided in divisions | 897 |
(D), (E), and (G) of this section, when the board of county | 898 |
commissioners finds, by resolution, that the county has personal | 899 |
property, including motor vehicles acquired for the use of county | 900 |
officers and departments, and road machinery, equipment, tools, or | 901 |
supplies, that is not needed for public use, is obsolete, or is | 902 |
unfit for the use for which it was acquired, and when the fair | 903 |
market value of the property to be sold or donated under this | 904 |
division is, in the opinion of the board, in excess of two | 905 |
thousand five hundred dollars, the board may do either of the | 906 |
following: | 907 |
(1) Sell the property at public auction or by sealed bid to | 908 |
the highest bidder. Notice of the time, place, and manner of the | 909 |
sale shall be published in a newspaper of general circulation in | 910 |
the county at least ten days prior to the sale, and a typewritten | 911 |
or printed notice of the time, place, and manner of the sale shall | 912 |
be posted at least ten days before the sale in the offices of the | 913 |
county auditor and the board of county commissioners. | 914 |
If a board conducts a sale of property by sealed bid, the | 915 |
form of the bid shall be as prescribed by the board, and each bid | 916 |
shall contain the name of the person submitting it. Bids received | 917 |
shall be opened and tabulated at the time stated in the notice. | 918 |
The property shall be sold to the highest bidder, except that the | 919 |
board may reject all bids and hold another sale, by public auction | 920 |
or sealed bid, in the manner prescribed by this section. | 921 |
(2) Donate any motor vehicle that does not exceed four | 922 |
thousand five hundred dollars in value to a nonprofit organization | 923 |
exempt from federal income taxation pursuant to 26 U.S.C. 501(a) | 924 |
and (c)(3) for the purpose of meeting the transportation needs of | 925 |
participants in the Ohio works first program established under | 926 |
Chapter 5107. of the Revised Code and participants in the | 927 |
prevention, retention, and contingency program established under | 928 |
Chapter 5108. of the Revised Code. | 929 |
(B) When the board of county commissioners finds, by | 930 |
resolution, that the county has personal property, including motor | 931 |
vehicles acquired for the use of county officers and departments, | 932 |
and road machinery, equipment, tools, or supplies, that is not | 933 |
needed for public use, is obsolete, or is unfit for the use for | 934 |
which it was acquired, and when the fair market value of the | 935 |
property to be sold or donated under this division is, in the | 936 |
opinion of the board, two thousand five hundred dollars or less, | 937 |
the board may do either of the following: | 938 |
(1) Sell the property by private sale, without advertisement | 939 |
or public notification; | 940 |
(2) Donate the property to an eligible nonprofit organization | 941 |
that is located in this state and is exempt from federal income | 942 |
taxation pursuant to 26 U.S.C. 501(a) and (c)(3). Before donating | 943 |
any property under this division, the board shall adopt a | 944 |
resolution expressing its intent to make unneeded, obsolete, or | 945 |
unfit-for-use county personal property available to these | 946 |
organizations. The resolution shall include guidelines and | 947 |
procedures the board considers necessary to implement a donation | 948 |
program under this division and shall indicate whether the county | 949 |
will conduct the donation program or the board will contract with | 950 |
a representative to conduct it. If a representative is known when | 951 |
the resolution is adopted, the resolution shall provide contact | 952 |
information such as the representative's name, address, and | 953 |
telephone number. | 954 |
The resolution shall include within its procedures a | 955 |
requirement that any nonprofit organization desiring to obtain | 956 |
donated property under this division shall submit a written notice | 957 |
to the board or its representative. The written notice shall | 958 |
include evidence that the organization is a nonprofit organization | 959 |
that is located in this state and is exempt from federal income | 960 |
taxation pursuant to 26 U.S.C. 501(a) and (c)(3); a description of | 961 |
the organization's primary purpose; a description of the type or | 962 |
types of property the organization needs; and the name, address, | 963 |
and telephone number of a person designated by the organization's | 964 |
governing board to receive donated property and to serve as its | 965 |
agent. | 966 |
After adoption of the resolution, the board shall publish, in | 967 |
a newspaper of general circulation in the county, notice of its | 968 |
intent to donate unneeded, obsolete, or unfit-for-use county | 969 |
personal property to eligible nonprofit organizations. The notice | 970 |
shall include a summary of the information provided in the | 971 |
resolution and shall be published at least twice. The second and | 972 |
any subsequent notice shall be published not less than ten nor | 973 |
more than twenty days after the previous notice. A similar notice | 974 |
also shall be posted continually in a conspicuous place in the | 975 |
offices of the county auditor and the board of county | 976 |
commissioners, and, if the county maintains a web site on the | 977 |
internet, the notice shall be posted continually at that web site. | 978 |
The board or its representative shall maintain a list of all | 979 |
nonprofit organizations that notify the board or its | 980 |
representative of their desire to obtain donated property under | 981 |
this division and that the board or its representative determines | 982 |
to be eligible, in accordance with the requirements set forth in | 983 |
this section and in the donation program's guidelines and | 984 |
procedures, to receive donated property. | 985 |
The board or its representatives also shall maintain a list | 986 |
of all county personal property the board finds to be unneeded, | 987 |
obsolete, or unfit for use and to be available for donation under | 988 |
this division. The list shall be posted continually in a | 989 |
conspicuous location in the offices of the county auditor and the | 990 |
board of county commissioners, and, if the county maintains a web | 991 |
site on the internet, the list shall be posted continually at that | 992 |
web site. An item of property on the list shall be donated to the | 993 |
eligible nonprofit organization that first declares to the board | 994 |
or its representative its desire to obtain the item unless the | 995 |
board previously has established, by resolution, a list of | 996 |
eligible nonprofit organizations that shall be given priority with | 997 |
respect to the item's donation. Priority may be given on the basis | 998 |
that the purposes of a nonprofit organization have a direct | 999 |
relationship to specific public purposes of programs provided or | 1000 |
administered by the board. A resolution giving priority to certain | 1001 |
nonprofit organizations with respect to the donation of an item of | 1002 |
property shall specify the reasons why the organizations are given | 1003 |
that priority. | 1004 |
(C) Members of the board of county commissioners shall | 1005 |
consult with the Ohio ethics commission, and comply with the | 1006 |
provisions of Chapters 102. and 2921. of the Revised Code, with | 1007 |
respect to any sale or donation under division (A) or (B) of this | 1008 |
section to a nonprofit organization of which a county | 1009 |
commissioner, any member of the county commissioner's family, or | 1010 |
any business associate of the county commissioner is a trustee, | 1011 |
officer, board member, or employee. | 1012 |
(D) Notwithstanding anything to the contrary in division (A), | 1013 |
(B), or (E) of this section and regardless of the property's | 1014 |
value, the board of county commissioners may sell or donate county | 1015 |
personal property, including motor vehicles, to the federal | 1016 |
government, the state, | 1017 |
or a county land reutilization corporation without advertisement | 1018 |
or public notification. | 1019 |
(E) Notwithstanding anything to the contrary in division (A), | 1020 |
(B), or (G) of this section and regardless of the property's | 1021 |
value, the board of county commissioners may sell personal | 1022 |
property, including motor vehicles acquired for the use of county | 1023 |
officers and departments, and road machinery, equipment, tools, or | 1024 |
supplies, that is not needed for public use, is obsolete, or is | 1025 |
unfit for the use for which it was acquired, by internet auction. | 1026 |
The board shall adopt, during each calendar year, a resolution | 1027 |
expressing its intent to sell that property by internet auction. | 1028 |
The resolution shall include a description of how the auctions | 1029 |
will be conducted and shall specify the number of days for | 1030 |
bidding on the property, which shall be no less than ten days, | 1031 |
including Saturdays, Sundays, and legal holidays. The resolution | 1032 |
shall indicate whether the county will conduct the auction or the | 1033 |
board will contract with a representative to conduct the auction | 1034 |
and shall establish the general terms and conditions of sale. If a | 1035 |
representative is known when the resolution is adopted, the | 1036 |
resolution shall provide contact information such as the | 1037 |
representative's name, address, and telephone number. | 1038 |
After adoption of the resolution, the board shall publish, in | 1039 |
a newspaper of general circulation in the county, notice of its | 1040 |
intent to sell unneeded, obsolete, or unfit-for-use county | 1041 |
personal property by internet auction. The notice shall include a | 1042 |
summary of the information provided in the resolution and shall be | 1043 |
published at least twice. The second and any subsequent notice | 1044 |
shall be published not less than ten nor more than twenty days | 1045 |
after the previous notice. A similar notice also shall be posted | 1046 |
continually throughout the calendar year in a conspicuous place in | 1047 |
the offices of the county auditor and the board of county | 1048 |
commissioners, and, if the county maintains a web site on the | 1049 |
internet, the notice shall be posted continually throughout the | 1050 |
calendar year at that web site. | 1051 |
When property is to be sold by internet auction, the board or | 1052 |
its representative may establish a minimum price that will be | 1053 |
accepted for specific items and may establish any other terms and | 1054 |
conditions for the particular sale, including requirements for | 1055 |
pick-up or delivery, method of payment, and sales tax. This type | 1056 |
of information shall be provided on the internet at the time of | 1057 |
the auction and may be provided before that time upon request | 1058 |
after the terms and conditions have been determined by the board | 1059 |
or its representative. | 1060 |
(F) When a county officer or department head determines that | 1061 |
county-owned personal property under the jurisdiction of the | 1062 |
officer or department head, including motor vehicles, road | 1063 |
machinery, equipment, tools, or supplies, is not of immediate | 1064 |
need, the county officer or department head may notify the board | 1065 |
of county commissioners, and the board may lease that personal | 1066 |
property to any municipal
corporation, township, | 1067 |
political subdivision of the state, or to a county land | 1068 |
reutilization corporation. The lease shall require the county to | 1069 |
be reimbursed under terms, conditions, and fees established by the | 1070 |
board, or under contracts executed by the board. | 1071 |
(G) If the board of county commissioners finds, by | 1072 |
resolution, that the county has vehicles, equipment, or machinery | 1073 |
that is not needed, or is unfit for public use, and the board | 1074 |
desires to sell the vehicles, equipment, or machinery to the | 1075 |
person or firm from which it proposes to purchase other vehicles, | 1076 |
equipment, or machinery, the board may offer to sell the vehicles, | 1077 |
equipment, or machinery to that person or firm, and to have the | 1078 |
selling price credited to the person or firm against the purchase | 1079 |
price of other vehicles, equipment, or machinery. | 1080 |
(H) If the board of county commissioners advertises for bids | 1081 |
for the sale of new vehicles, equipment, or machinery to the | 1082 |
county, it may include in the same advertisement a notice of the | 1083 |
willingness of the board to accept bids for the purchase of | 1084 |
county-owned vehicles, equipment, or machinery that is obsolete | 1085 |
or not needed for public use, and to have the amount of those bids | 1086 |
subtracted from the selling price of the other vehicles, | 1087 |
equipment, or machinery as a means of determining the lowest | 1088 |
responsible bidder. | 1089 |
(I) If a board of county commissioners determines that county | 1090 |
personal property is not needed for public use, or is obsolete or | 1091 |
unfit for the use for which it was acquired, and that the property | 1092 |
has no value, the board may discard or salvage that property. | 1093 |
(J) A county engineer, in the engineer's discretion, may | 1094 |
dispose of scrap construction materials on such terms as the | 1095 |
engineer determines reasonable, including disposal without | 1096 |
recovery of costs, if the total value of the materials does not | 1097 |
exceed twenty-five thousand dollars. The engineer shall maintain | 1098 |
records of all dispositions made under this division, including | 1099 |
identification of the origin of the materials, the final | 1100 |
disposition, and copies of all receipts resulting from the | 1101 |
dispositions. | 1102 |
As used in division (I) of this section, "scrap construction | 1103 |
materials" means construction materials that result from a road or | 1104 |
bridge improvement, remain after the improvement is completed, and | 1105 |
are not reusable. Construction material that is metal and that | 1106 |
results from a road or bridge improvement and remains after the | 1107 |
improvement is completed is scrap construction material only if it | 1108 |
cannot be used in any other road or bridge improvement or other | 1109 |
project in its current state. | 1110 |
Sec. 307.64. The board of county commissioners of any county | 1111 |
may appropriate moneys derived from a tax levied pursuant to | 1112 |
division (EE) of section 5705.19 of the Revised Code to be | 1113 |
expended by the county for the creation and operation of an office | 1114 |
or joint office of economic development pursuant to section 307.07 | 1115 |
of the Revised Code, for any economic development purpose of the | 1116 |
office or joint office, and to otherwise provide for the | 1117 |
establishment and operation of a program of economic development. | 1118 |
A board of county commissioners may appropriate funds under this | 1119 |
section to pay expenses of a county land reutilization corporation | 1120 |
organized under Chapter 1724. of the Revised Code if the board | 1121 |
finds that the purposes of the expenses promote economic | 1122 |
development in the county. As used in this section, "economic | 1123 |
development" means promoting the economic welfare and improving | 1124 |
the economic opportunities of the people in the county or in the | 1125 |
counties participating in a joint office of economic development | 1126 |
by assisting in the establishment or expansion within the county | 1127 |
or counties of industrial, commercial, or research facilities and | 1128 |
by creating and preserving job and employment opportunities for | 1129 |
the people of the county or counties. | 1130 |
Sec. 307.698. The board of county commissioners may spend | 1131 |
moneys from the general fund for housing purposes, including the | 1132 |
housing purposes of a county land reutilization corporation | 1133 |
organized under Chapter 1724. of the Revised Code. | 1134 |
Sec. 307.78. (A) The board of county commissioners of any | 1135 |
county may make contributions of moneys, supplies, equipment, | 1136 |
office facilities, and other personal property or services to any | 1137 |
community improvement corporation organized pursuant to Chapter | 1138 |
1724. of the Revised Code to defray the expenses of the | 1139 |
corporation. The community improvement corporation may use the | 1140 |
board's contributions for any of its functions under Chapter 1724. | 1141 |
of the Revised Code. | 1142 |
(B) Any moneys contributed by the board for such purposes | 1143 |
shall be drawn from the general fund of the county not otherwise | 1144 |
appropriated. The board may anticipate the contributions of money | 1145 |
for such purposes and enter the amount of such contributions in | 1146 |
its annual statement to the county budget commission for inclusion | 1147 |
in the budget upon which rates of taxation are based. | 1148 |
(C) The board of county commissioners of any county may | 1149 |
pledge, as security for the repayment of moneys borrowed by a | 1150 |
community improvement corporation under division (A) of section | 1151 |
1724.02 of the Revised Code, revenue appropriated to a county | 1152 |
treasurer under section 321.261 of the Revised Code, subject to | 1153 |
annual appropriation of specific amounts of such revenues, and any | 1154 |
other specified revenue lawfully available for the purposes for | 1155 |
which such a corporation is organized. | 1156 |
Sec. 307.781. (A) As used in this section: | 1157 |
(1) "Current year unpaid taxes" and "current year delinquent | 1158 |
taxes" have the same meanings as in section 321.341 of the Revised | 1159 |
Code. | 1160 |
(2) "Collection year" means the year in which current taxes | 1161 |
are payable under section 323.12 of the Revised Code, including | 1162 |
any extension under section 323.17 of the Revised Code. | 1163 |
(3) "Current unpaid or delinquent tax line of credit" means | 1164 |
a line of credit under which the county treasurer is authorized | 1165 |
to make one or more draws for the purpose of making advance | 1166 |
payments to the taxing authorities of the county in anticipation | 1167 |
of the collection of current year unpaid taxes and current year | 1168 |
delinquent taxes as prescribed by this section. | 1169 |
(B) Upon the written request of the county treasurer, the | 1170 |
board of county commissioners may enter into a current unpaid or | 1171 |
delinquent tax line of credit with a public depository, as defined | 1172 |
in section 135.01 of the Revised Code, for the purpose of making | 1173 |
advance payment of current year unpaid taxes or current year | 1174 |
delinquent taxes under section 321.341 of the Revised Code in the | 1175 |
current collection year, provided that all of the following | 1176 |
apply: | 1177 |
(1) The board approves the terms and execution and delivery | 1178 |
of the current unpaid or delinquent tax line of credit by majority | 1179 |
vote and the county prosecuting attorney approves its form. | 1180 |
(2) The maximum aggregate available amount under the current | 1181 |
unpaid or delinquent tax line of credit does not exceed ninety per | 1182 |
cent of the amount of the current year unpaid taxes or current | 1183 |
year delinquent taxes for the current collection year. | 1184 |
(3) The maximum term for repayment of draws on the line of | 1185 |
credit shall be five years. | 1186 |
(4) Repayment in full of each draw on the line of credit, | 1187 |
plus any accrued and unpaid interest thereon, shall be required to | 1188 |
be made not later than the last day of the term of the line of | 1189 |
credit. | 1190 |
(C) A board of county commissioners may enter into a new | 1191 |
current unpaid or delinquent tax line of credit for a collection | 1192 |
year if, at that time, there are no unreimbursed draws, including | 1193 |
any accrued interest on the draws, outstanding from a prior line | 1194 |
of credit after the termination date thereof. | 1195 |
(D) The general terms of the current unpaid or delinquent tax | 1196 |
line of credit shall be set forth in the resolution of the board | 1197 |
of county commissioners authorizing the execution and delivery of | 1198 |
the line of credit, or a form of the current unpaid or delinquent | 1199 |
tax line of credit and ancillary agreement, if any, providing for | 1200 |
the terms and conditions governing the line of credit shall be | 1201 |
attached as an exhibit to the resolution. Except as otherwise | 1202 |
provided in this section, a resolution authorizing the execution | 1203 |
and delivery of a line of credit may include other provisions | 1204 |
approved by the board in the resolution and the exhibits. | 1205 |
(E) The reimbursement of draws under a current unpaid or | 1206 |
delinquent tax line of credit, together with interest, shall be | 1207 |
secured by a pledge of and security interest in the current year | 1208 |
unpaid or current year delinquent taxes, or both, and may be | 1209 |
secured by such other legally available sources as the board in | 1210 |
its discretion determines in its authorizing resolution. The | 1211 |
board of county commissioners shall, by resolution, make a pledge | 1212 |
of and grant a security interest in the applicable current year | 1213 |
unpaid taxes or current year delinquent taxes and any other | 1214 |
legally available resources. The current year unpaid taxes or | 1215 |
current year delinquent taxes and any other sources pledged or | 1216 |
subject to a security interest, which shall be collectively | 1217 |
referred to in this section as the "pledged receipts," and | 1218 |
thereafter received by the county treasurer or otherwise | 1219 |
received, are immediately subject to the pledge and security | 1220 |
interest without any physical delivery or further act. The pledge | 1221 |
and security interest are valid, binding, and enforceable against | 1222 |
all parties having claims of any kind against the county or the | 1223 |
county treasurer, whether or not such parties have notice. The | 1224 |
pledge shall create a perfected security interest for all | 1225 |
purposes of Chapter 1309. of the Revised Code, without the | 1226 |
necessity for separation, delivery, or possession of the pledged | 1227 |
receipts, or for the filing or recording of the authorizing | 1228 |
resolution by which the pledge and security interest are created, | 1229 |
or any certificate, statement, or other related document. The | 1230 |
pledge of receipts and the security interest are effective, and | 1231 |
the money from them may be applied to the purposes for which it is | 1232 |
pledged, without requiring an appropriation. | 1233 |
(F) A current unpaid or delinquent tax line of credit is not | 1234 |
a general obligation of the county and is not subject to Chapter | 1235 |
133. of the Revised Code. | 1236 |
Sec. 307.806. The county microfilming board may enter into a | 1237 |
contract with the legislative authorities of any municipal | 1238 |
corporation, township, port authority, water or sewer district, | 1239 |
school district, library district, county law library association, | 1240 |
health district, park district, soil and water conservation | 1241 |
district, conservancy district, other taxing district, regional | 1242 |
council established pursuant to Chapter 167. of the Revised Code, | 1243 |
or otherwise, county land reutilization corporation organized | 1244 |
under Chapter 1724. of the Revised Code, or with the board of | 1245 |
county commissioners or the microfilming board of any other | 1246 |
county, or with any other federal or state governmental agency, | 1247 |
and such authorities may enter into contracts with the county | 1248 |
microfilming board, to provide microfilming services to any of | 1249 |
them. The board shall establish a schedule of charges upon which | 1250 |
the cost of providing such services shall be based. All moneys | 1251 |
collected by the board for services rendered pursuant to contracts | 1252 |
entered into under this section shall be deposited in the county | 1253 |
general fund; however, such moneys may be segregated into a | 1254 |
special fund in the county treasury until the end of the calendar | 1255 |
year. County offices may also be charged for such services and the | 1256 |
appropriation so charged and the appropriation of the board so | 1257 |
credited. | 1258 |
Sec. 307.846. The county automatic data processing board may | 1259 |
enter into a contract with the legislative authorities of any | 1260 |
municipal corporation, township, port authority, water or sewer | 1261 |
district, school district, library district, county law library | 1262 |
association, health district, park district, soil and water | 1263 |
conservation district, conservancy district, other taxing | 1264 |
district, regional council established pursuant to Chapter 167. of | 1265 |
the Revised Code, county land reutilization corporation organized | 1266 |
under Chapter 1724. of the Revised Code, or otherwise or with the | 1267 |
board of county commissioners or the automatic data processing | 1268 |
board of any other county, or with any other federal or state | 1269 |
governmental agency, and such authorities or entities may enter | 1270 |
into contracts with the county automatic data processing board, to | 1271 |
provide automatic data processing services to any of them. The | 1272 |
board shall establish a schedule of charges upon which the cost of | 1273 |
providing such services shall be based. All moneys collected by | 1274 |
the board for services rendered pursuant to contracts entered into | 1275 |
under this section shall be deposited in the county general fund; | 1276 |
however, such moneys may be segregated into a special fund in the | 1277 |
county treasury until the end of the calendar year. County offices | 1278 |
may also be charged for such services and the appropriation so | 1279 |
charged and the appropriation of the board so credited. | 1280 |
Sec. 319.20. After complying with sections 319.202, 315.251, | 1281 |
and 319.203 of the Revised Code, and on application and | 1282 |
presentation of title, with the affidavits required by law, or the | 1283 |
proper order of a court or the county board of revision, bearing | 1284 |
the last known address of the grantee, or of any one of the | 1285 |
grantees named in the title, and a reference to the volume and | 1286 |
page of the recording, or other means of identifying the | 1287 |
recording, of the next preceding recorded instrument by or | 1288 |
through which the grantor claims title, the county auditor shall | 1289 |
transfer any land or town lot or part thereof, minerals therein, | 1290 |
or mineral rights thereto, charged with taxes on the tax list, | 1291 |
from the name in which it stands into the name of the owner, when | 1292 |
rendered necessary by a conveyance, partition, devise, descent, | 1293 |
or otherwise. If by reason of the conveyance or otherwise, a part | 1294 |
only of a tract or lot, minerals therein, or mineral rights | 1295 |
thereto, as charged in the tax list, is to be transferred, the | 1296 |
auditor shall determine the tax value of the part of a tract or | 1297 |
lot of real estate, minerals therein, or mineral rights thereto, | 1298 |
so transferred, and the value of the remaining part compared with | 1299 |
the value of the whole. | 1300 |
Whenever a part only of a tract or lot of real estate has | 1301 |
been transferred by the auditor and the tract or lot bears unpaid | 1302 |
taxes, penalties, interest, or special assessments, the unpaid | 1303 |
taxes, penalties, interest, or special assessments shall | 1304 |
immediately be apportioned, upon demand or request by the | 1305 |
transferee or remaining owner, in the following manner: | 1306 |
(A) The auditor shall allocate to the part so transferred, | 1307 |
and to the remaining part, amounts of any current or delinquent | 1308 |
taxes, interest, or penalties that have accrued against the parcel | 1309 |
as a whole, proportionate to their respective values. | 1310 |
(B) The lien of taxes, penalties, interest, and special | 1311 |
assessments, as levied against the original tract, shall extend to | 1312 |
the part so transferred and the part remaining only to the extent | 1313 |
of the amounts so allocated to the respective parts. | 1314 |
This section does not change the total amount of taxes, | 1315 |
special assessments, or other charges as originally levied, or the | 1316 |
total amount of the balance due. The auditor shall certify such | 1317 |
apportionments to the county treasurer. | 1318 |
Whenever the state acquires an entire parcel or a part only | 1319 |
of a parcel of real property in fee simple, the county auditor, | 1320 |
upon application of the grantor or property owner or the state, | 1321 |
which application shall contain a description of the property as | 1322 |
it appears on the tax list and the date of transfer of ownership, | 1323 |
shall prepare an estimate of the taxes that are a lien on the | 1324 |
property, but have not been determined, assessed, and levied for | 1325 |
the year in which the property was acquired. The county auditor | 1326 |
shall thereupon apportion the estimated taxes proportionately | 1327 |
between the grantor and the state for the period of the lien year | 1328 |
that each had or shall have had ownership or possession of the | 1329 |
property, whichever is earlier. The county treasurer shall accept | 1330 |
payment from the state for estimated taxes at the time that the | 1331 |
real property is acquired. If the state has paid in full in the | 1332 |
year in which the property is acquired that proportion of the | 1333 |
estimated taxes that the tax commissioner determines are not | 1334 |
subject to remission by the county auditor for such year under | 1335 |
division (D) of section 5713.08 of the Revised Code, the | 1336 |
estimated taxes paid shall be considered the tax liability on the | 1337 |
exempted property for that year. | 1338 |
Section 319.42 of the Revised Code applies to the | 1339 |
apportionment of special assessments. | 1340 |
Complaint against such values as determined by the auditor or | 1341 |
the allocation of assessments by the certifying authority may be | 1342 |
filed by the transferee or the remaining owner, and if filed, | 1343 |
proceedings including appeals shall be had in the manner and | 1344 |
within the time provided by sections 5717.01 to 5717.06 and | 1345 |
5715.19 to 5715.22 of the Revised Code, for complaints against | 1346 |
valuation or assessment of real property. | 1347 |
The auditor shall endorse on the deed or other evidences of | 1348 |
title presented to the auditor that the proper transfer of the | 1349 |
real estate described in the deed has been made in the auditor's | 1350 |
office or that it is not entered for taxation, and sign the | 1351 |
auditor's name to the deed. The address of the grantee, or any | 1352 |
one of the grantees, set forth in the deed or other evidences of | 1353 |
title shall be entered by the auditor on the transfer sheets and | 1354 |
on the general tax list of real property prepared pursuant to | 1355 |
section 319.28 of the Revised Code. | 1356 |
Sec. 319.201. Whenever the state or any political | 1357 |
subdivision thereof acquires an easement, right, title, or | 1358 |
interest in a parcel or part of a parcel of real property, either | 1359 |
by deed of purchase or by order of a court or a county board of | 1360 |
revision, upon which parcel of real property the lien for taxes | 1361 |
has attached under section 323.11 or 5727.06 of the Revised Code, | 1362 |
the state agency or political subdivision acquiring such real | 1363 |
property shall file evidence of title, by purchase or by order of | 1364 |
a
court | 1365 |
the county in which such property is located. Such evidence of | 1366 |
title shall contain a reference to the volume and page of the | 1367 |
recording of the next preceding recorded instrument by or through | 1368 |
which the grantor or previous property owner acquired or claims | 1369 |
title. Such evidence of title shall be endorsed by the county | 1370 |
auditor as provided in section 317.22 of the Revised Code, and | 1371 |
recorded as other instruments of conveyance are recorded. Any | 1372 |
evidence of title to real property that the state or an agency of | 1373 |
the state files pursuant to this section shall identify the | 1374 |
agency of the state that has the use and benefit of the property | 1375 |
as specified in section 5301.012 of the Revised Code. | 1376 |
All taxes appearing on the current tax duplicate as owing on | 1377 |
such transferred parcel or part of such parcel of real property | 1378 |
shall be due and payable as of the date of transfer or acquisition | 1379 |
of easement, right, or interest, whichever is later. | 1380 |
Whenever said easement, right, or interest has been acquired | 1381 |
in a parcel or part of a parcel of real property after the lien | 1382 |
for taxes has attached and the taxes for said tax lien year have | 1383 |
not been determined, assessed, and levied for that year, the | 1384 |
county auditor, upon application of the grantee or the grantor or | 1385 |
property owner, shall make an estimate of the taxes that will be | 1386 |
assessed and levied against said parcel for the tax lien year. | 1387 |
If the grantor or property owner has transferred only a part | 1388 |
of the parcel by easement, right, or interest in or to such part | 1389 |
of the parcel of real property to the state or a political | 1390 |
subdivision thereof, the county auditor shall apportion the tax | 1391 |
valuation of the parcel of real property proportionately between | 1392 |
the part acquired by the state or the political subdivision and | 1393 |
the residue remaining with the grantor. If such tax valuation of | 1394 |
the residue remaining with the property owner is sufficient to | 1395 |
support the taxes that are a lien or that are due and payable, the | 1396 |
lien for taxes shall attach to the residue part of the parcel. If | 1397 |
such apportioned assessed valuation of the part of the parcel | 1398 |
remaining with the grantor or property owner is not sufficient to | 1399 |
support the taxes on the parcel that are due and payable and the | 1400 |
proportionate amount of the estimated taxes that are a lien but | 1401 |
not determined, assessed, and levied, such taxes shall immediately | 1402 |
be due and payable; provided, that the grantor or property owner | 1403 |
shall be liable only for that portion of the estimated taxes, for | 1404 |
the period of the tax lien year preceding the transfer or | 1405 |
conveyance of the property to the state or the political | 1406 |
subdivision. | 1407 |
This section does not change the total amount of taxes, | 1408 |
special assessments, or other charges as originally levied, or the | 1409 |
total amount of the balance due. The auditor shall certify such | 1410 |
apportionments to the county treasurer. | 1411 |
Section 319.42 of the Revised Code applies to the | 1412 |
apportionment of special assessments. | 1413 |
Upon presentation of the executed instrument of conveyance of | 1414 |
an easement or the order of court conveying or granting such an | 1415 |
easement for highway purposes together with evidence or proof | 1416 |
showing that the proportionate amount of taxes, penalties, and | 1417 |
interest charged against the part of the whole parcel over which | 1418 |
the easement attaches and the proportionate amount of estimated | 1419 |
taxes to be levied and assessed against the part of the parcel | 1420 |
acquired for highway purposes have been paid or provision made for | 1421 |
the payment thereof, the county auditor shall reduce the tax | 1422 |
valuation of the parcel to reflect the value of the part or | 1423 |
portion used or occupied as a public highway in accordance with | 1424 |
section 5713.04 of the Revised Code. | 1425 |
The lien for taxes shall thereupon be extinguished as to that | 1426 |
part or portion acquired and used for public highway purposes. | 1427 |
Any instrument by which real property is acquired pursuant to | 1428 |
this section shall identify the agency of the state that has the | 1429 |
use and benefit of the real property as specified in section | 1430 |
5301.012 of the Revised Code. | 1431 |
Sec. 319.30. (A) After receiving from officers and | 1432 |
authorities empowered to determine the rates or amounts of taxes | 1433 |
to be levied for the various purposes authorized by law, | 1434 |
statements of the rates and sums to be levied for the current | 1435 |
year, the county auditor shall proceed to determine the sums to be | 1436 |
levied upon each tract and lot of real property, adding, except as | 1437 |
provided under section 319.48 of the Revised Code for tracts and | 1438 |
lots on the real property tax suspension list, the taxes of any | 1439 |
previous year that have been omitted or that are delinquent, | 1440 |
including the penalties and interest thereon, and upon the amount | 1441 |
of public utility property listed on the general tax list and | 1442 |
duplicate in the county, in the name of each public utility, which | 1443 |
shall be assessed equally on all property subject to such taxes, | 1444 |
and entered in one or more columns, in such manner and form as the | 1445 |
tax commissioner prescribes. The auditor shall enter as separate | 1446 |
items any interest required to be so entered under division (B)(1) | 1447 |
1448 |
(B) If a taxing authority or unit has not certified the | 1449 |
necessary levies to the county auditor by the time prescribed by | 1450 |
section 5705.34 of the Revised Code and an appeal of an action of | 1451 |
the budget commission with respect to the tax rate of that | 1452 |
authority or unit has been initiated under section 5705.341 or | 1453 |
5705.37 of the Revised Code but a final determination has not been | 1454 |
made, the county auditor, in order to avoid a delay in the | 1455 |
preparation of the tax list and duplicate, may proceed under | 1456 |
division (A) of this section, using in lieu of the rate of tax to | 1457 |
be levied for such authority or unit for any levy that has not | 1458 |
been so certified, the estimated rate certified to the taxing | 1459 |
authority or unit under section 5705.34 of the Revised Code. If as | 1460 |
a result of the appeal the tax rate certified to the county | 1461 |
auditor is not the same as the estimated rate used to determine | 1462 |
the sums to be levied, the auditor shall proceed in the manner | 1463 |
prescribed by this section and sections 319.301 and 319.302 of the | 1464 |
Revised Code to determine the correct amount of taxes to be | 1465 |
levied, charged, and payable for the year. If the correct amount | 1466 |
of taxes charged and payable after the determination is complete | 1467 |
is greater than or less than the taxes charged and payable as | 1468 |
shown on the tax list and duplicate, a clerical error shall be | 1469 |
deemed to have occurred in the preparation of the tax list and | 1470 |
duplicate, and the auditor shall proceed in the manner prescribed | 1471 |
by section 319.35 of the Revised Code. | 1472 |
(C) Notwithstanding section 2723.01 of the Revised Code, when | 1473 |
any taxing district or the county auditor or county treasurer is | 1474 |
involved in litigation, no court shall, with respect to such | 1475 |
litigation, enjoin the collection of any taxes on real property, | 1476 |
except assessments, for the current tax year, on or after the | 1477 |
fifteenth day of November of that year. Any such injunction issued | 1478 |
prior to that date shall expire on the fifteenth day of November | 1479 |
of that year, and the county auditor and county treasurer shall | 1480 |
proceed to levy and collect taxes for that year as required by | 1481 |
law, in the following manner: | 1482 |
(1) Each tax that is a subject of the litigation and that was | 1483 |
approved and authorized by the county budget commission pursuant | 1484 |
to section 5705.31 of the Revised Code shall be levied by the | 1485 |
county auditor at the rate approved and authorized by the budget | 1486 |
commission. | 1487 |
(2) With respect to any other matter that was the subject of | 1488 |
any order, determination, or certification required by law to be | 1489 |
made by the tax commissioner, or is the subject of any rule, | 1490 |
opinion, order, or instruction issued by the commissioner pursuant | 1491 |
to section 5715.28, 5715.29, or 5715.30 of the Revised Code, the | 1492 |
county auditor shall proceed in accordance with such authority. | 1493 |
The court shall attempt to decide the litigation prior to the | 1494 |
first day of May, so that, absent an appeal, the county auditor | 1495 |
may adjust the amount of taxes to be collected at the second-half | 1496 |
collection in accordance with the order of the court. In such a | 1497 |
case the adjustment shall be treated as the correction of a | 1498 |
clerical error pursuant to section 319.35 of the Revised Code. | 1499 |
Sec. 319.43. (A) On or before the fifteenth day of February | 1500 |
and on or before the tenth day of August of each year, the county | 1501 |
auditor shall attend at
| 1502 |
settlement with the county treasurer and ascertain the amount of | 1503 |
real property taxes and assessments and public utility property | 1504 |
taxes with which such treasurer is to stand charged. At each | 1505 |
August settlement the auditor shall take from the duplicate | 1506 |
previously put into the hands of the treasurer for collection a | 1507 |
list of all such taxes and assessments as the treasurer has been | 1508 |
unable to collect, describing in such list the property on which | 1509 |
the delinquent taxes and assessments are charged as described on | 1510 |
the duplicate, and note on the list, in a marginal column, the | 1511 |
several reasons assigned by the treasurer why such taxes and | 1512 |
assessments should not be collected. Such list shall be signed by | 1513 |
the treasurer, who shall testify to its correctness, under oath to | 1514 |
be administered by the auditor. | 1515 |
(B) When making a settlement required by this section, if the | 1516 |
county treasurer, under division (A) or (B) of section 321.341 of | 1517 |
the Revised Code, has made advance payments to the several taxing | 1518 |
districts of the current year unpaid taxes or current year | 1519 |
delinquent taxes by means of a current unpaid or delinquent tax | 1520 |
line of credit or by means of any other type of borrowing, the | 1521 |
county auditor shall not apportion the current year unpaid taxes | 1522 |
or current year delinquent taxes thereafter collected if the | 1523 |
distribution of the taxes and assessments was made by means of | 1524 |
such borrowing. The county treasurer shall apply the current year | 1525 |
unpaid taxes or current year delinquent taxes, as applicable and | 1526 |
upon collection, to repayment or reimbursement of the source from | 1527 |
which the money to make the advance payments was borrowed. The | 1528 |
county auditor shall not apportion the penalties and interest on | 1529 |
such current year unpaid taxes and current year delinquent taxes | 1530 |
collected thereafter to the several subdivisions. The county | 1531 |
treasurer shall retain the penalties and interest in the county | 1532 |
treasury and shall credit the penalties and interest to the | 1533 |
county land reutilization corporation fund established under | 1534 |
section 321.263 of the Revised Code pending appropriation to and | 1535 |
for the benefit of a county land reutilization corporation | 1536 |
organized under Chapter 1724. of the Revised Code. | 1537 |
Sec. 319.45. (A) In making the settlement required by | 1538 |
sections 319.43 and 319.44 of the Revised Code, the county auditor | 1539 |
shall carefully examine the tax duplicate and ascertain, from the | 1540 |
entries of taxes, interest, and penalty paid in whole or in part, | 1541 |
and from such other sources of information as are within the | 1542 |
auditor's reach, the true amount collected by the county treasurer | 1543 |
on account of each of the several taxes charged on such duplicate, | 1544 |
the amount remaining in the hands of the treasurer payable to each | 1545 |
fund, and shall give to the treasurer separate certificates, in | 1546 |
duplicate, of the separate sums found to have been collected by | 1547 |
the treasurer. | 1548 |
(B) In making each of those settlements, the county auditor, | 1549 |
except as provided in division (B) of section 319.43 of the | 1550 |
Revised Code, shall apportion any delinquent taxes, penalties, | 1551 |
and interest among the several taxing districts in the same | 1552 |
proportions that the amount of real and public utility property | 1553 |
taxes levied by each district in the preceding tax year bears to | 1554 |
the amount of real and public utility property taxes levied by | 1555 |
all such districts in the preceding tax year. | 1556 |
Sec. 319.54. (A) On all moneys collected by the county | 1557 |
treasurer on any tax duplicate of the county, other than estate | 1558 |
tax duplicates, and on all moneys received as advance payments of | 1559 |
personal property and classified property taxes, the county | 1560 |
auditor, on settlement with the treasurer and tax commissioner, on | 1561 |
or before the date prescribed by law for such settlement or any | 1562 |
lawful extension of such date, shall be allowed as compensation | 1563 |
for the county auditor's services the following percentages: | 1564 |
(1) On the first one hundred thousand dollars, two and | 1565 |
one-half per cent; | 1566 |
(2) On the next two million dollars, eight thousand three | 1567 |
hundred eighteen ten-thousandths of one per cent; | 1568 |
(3) On the next two million dollars, six thousand six hundred | 1569 |
fifty-five ten-thousandths of one per cent; | 1570 |
(4) On all further sums, one thousand six hundred sixty-three | 1571 |
ten-thousandths of one per cent. | 1572 |
If any settlement is not made on or before the date | 1573 |
prescribed by law for such settlement or any lawful extension of | 1574 |
such date, the aggregate compensation allowed to the auditor shall | 1575 |
be reduced one per cent for each day such settlement is delayed | 1576 |
after the prescribed date. No penalty shall apply if the auditor | 1577 |
and treasurer grant all requests for advances up to ninety per | 1578 |
cent of the settlement pursuant to section 321.34 of the Revised | 1579 |
Code. The compensation allowed in accordance with this section on | 1580 |
settlements made before the dates prescribed by law, or the | 1581 |
reduced compensation allowed in accordance with this section on | 1582 |
settlements made after the date prescribed by law or any lawful | 1583 |
extension of such date, shall be apportioned ratably by the | 1584 |
auditor and deducted from the shares or portions of the revenue | 1585 |
payable to the state as well as to the county, townships, | 1586 |
municipal corporations, and school districts. | 1587 |
(B) For the purpose of reimbursing county auditors for the | 1588 |
expenses associated with the increased number of applications for | 1589 |
reductions in real property taxes under sections 323.152 and | 1590 |
4503.065 of the Revised Code that results from the amendment of | 1591 |
those sections by Am. Sub. H.B. 119 of the 127th general assembly, | 1592 |
on the first day of August of each year there shall be paid from | 1593 |
the state's general revenue fund to the county treasury to the | 1594 |
credit of the real estate assessment fund created by section | 1595 |
325.31 of the Revised Code an amount equal to one per cent of the | 1596 |
total annual amount of property tax relief reimbursement paid to | 1597 |
that county under sections 323.156 and 4503.068 of the Revised | 1598 |
Code for the preceding tax year. | 1599 |
(C) From all moneys collected by the county treasurer on any | 1600 |
tax duplicate of the county, other than estate tax duplicates, and | 1601 |
on all moneys received as advance payments of personal property | 1602 |
and classified property taxes, there shall be paid into the county | 1603 |
treasury to the credit of the real estate assessment fund created | 1604 |
by section 325.31 of the Revised Code, an amount to be determined | 1605 |
by the county auditor, which shall not exceed the percentages | 1606 |
prescribed in divisions (C)(1) and (2) of this section. | 1607 |
(1) For payments made after June 30, 2007, and before 2011, | 1608 |
the following percentages: | 1609 |
(a) On the first five hundred thousand dollars, four per | 1610 |
cent; | 1611 |
(b) On the next five million dollars, two per cent; | 1612 |
(c) On the next five million dollars, one per cent; | 1613 |
(d) On all further sums not exceeding one hundred fifty | 1614 |
million dollars, three-quarters of one per cent; | 1615 |
(e) On amounts exceeding one hundred fifty million dollars, | 1616 |
five hundred eighty-five thousandths of one per cent. | 1617 |
(2) For payments made in or after 2011, the following | 1618 |
percentages: | 1619 |
(a) On the first five hundred thousand dollars, four per | 1620 |
cent; | 1621 |
(b) On the next ten million dollars, two per cent; | 1622 |
(c) On amounts exceeding ten million five hundred thousand | 1623 |
dollars, three-fourths of one per cent. | 1624 |
Such compensation shall be apportioned ratably by the auditor | 1625 |
and deducted from the shares or portions of the revenue payable to | 1626 |
the state as well as to the county, townships, municipal | 1627 |
corporations, and school districts. | 1628 |
(D) Each county auditor shall receive four per cent of the | 1629 |
amount of tax collected and paid into the county treasury, on | 1630 |
property omitted and placed by the county auditor on the tax | 1631 |
duplicate. | 1632 |
(E) On all estate tax moneys collected by the county | 1633 |
treasurer, the county auditor, on settlement semiannually with the | 1634 |
tax commissioner, shall be allowed, as compensation for the | 1635 |
auditor's services under Chapter 5731. of the Revised Code, the | 1636 |
following percentages: | 1637 |
(1) Four per cent on the first one hundred thousand dollars; | 1638 |
(2) One-half of one per cent on all additional sums. | 1639 |
Such percentages shall be computed upon the amount collected | 1640 |
and reported at each semiannual settlement, and shall be for the | 1641 |
use of the general fund of the county. | 1642 |
(F) On all cigarette license moneys collected by the county | 1643 |
treasurer, the county auditor, on settlement semiannually with the | 1644 |
treasurer, shall be allowed as compensation for the auditor's | 1645 |
services in the issuing of such licenses one-half of one per cent | 1646 |
of such moneys, to be apportioned ratably and deducted from the | 1647 |
shares of the revenue payable to the county and subdivisions, for | 1648 |
the use of the general fund of the county. | 1649 |
(G) The county auditor shall charge and receive fees as | 1650 |
follows: | 1651 |
(1) For deeds of land sold for taxes to be paid by the | 1652 |
purchaser, five dollars; | 1653 |
(2) For the transfer or entry of land, lot, or part of lot, | 1654 |
or the transfer or entry on or after January 1, 2000, of a used | 1655 |
manufactured home or mobile home as defined in section 5739.0210 | 1656 |
of the Revised Code, fifty cents for each transfer or entry, to be | 1657 |
paid by the person requiring it; | 1658 |
(3) For receiving statements of value and administering | 1659 |
section 319.202 of the Revised Code, one dollar, or ten cents for | 1660 |
each one hundred dollars or fraction of one hundred dollars, | 1661 |
whichever is greater, of the value of the real property | 1662 |
transferred or, for sales occurring on or after January 1, 2000, | 1663 |
the value of the used manufactured home or used mobile home, as | 1664 |
defined in section 5739.0210 of the Revised Code, transferred, | 1665 |
except no fee shall be charged when the transfer is made: | 1666 |
(a) To or from the United States, this state, or any | 1667 |
instrumentality, agency, or political subdivision of the United | 1668 |
States or this state; | 1669 |
(b) Solely in order to provide or release security for a debt | 1670 |
or obligation; | 1671 |
(c) To confirm or correct a deed previously executed and | 1672 |
recorded or when a current owner on the general tax list of real | 1673 |
and public utility property and the general duplicate of real and | 1674 |
public utility property is a peace officer, parole officer, | 1675 |
prosecuting attorney, assistant prosecuting attorney, | 1676 |
correctional employee, youth services employee, firefighter, or | 1677 |
EMT and is changing the current owner name listed on the general | 1678 |
tax list of real and public utility property and the general | 1679 |
duplicate of real and public utility property to the initials of | 1680 |
the current owner as prescribed in division (B)(1) of section | 1681 |
319.28 of the Revised Code; | 1682 |
(d) To evidence a gift, in trust or otherwise and whether | 1683 |
revocable or irrevocable, between husband and wife, or parent and | 1684 |
child or the spouse of either; | 1685 |
(e) On sale for delinquent taxes or assessments; | 1686 |
(f) Pursuant to court order, to the extent that such transfer | 1687 |
is not the result of a sale effected or completed pursuant to such | 1688 |
order; | 1689 |
(g) Pursuant to a reorganization of corporations or | 1690 |
unincorporated associations or pursuant to the dissolution of a | 1691 |
corporation, to the extent that the corporation conveys the | 1692 |
property to a stockholder as a distribution in kind of the | 1693 |
corporation's assets in exchange for the stockholder's shares in | 1694 |
the dissolved corporation; | 1695 |
(h) By a subsidiary corporation to its parent corporation for | 1696 |
no consideration, nominal consideration, or in sole consideration | 1697 |
of the cancellation or surrender of the subsidiary's stock; | 1698 |
(i) By lease, whether or not it extends to mineral or mineral | 1699 |
rights, unless the lease is for a term of years renewable forever; | 1700 |
(j) When the value of the real property or the manufactured | 1701 |
or mobile home or the value of the interest that is conveyed does | 1702 |
not exceed one hundred dollars; | 1703 |
(k) Of an occupied residential property, including a | 1704 |
manufactured or mobile home, being transferred to the builder of a | 1705 |
new residence or to the dealer of a new manufactured or mobile | 1706 |
home when the former residence is traded as part of the | 1707 |
consideration for the new residence or new manufactured or mobile | 1708 |
home; | 1709 |
(l) To a grantee other than a dealer in real property or in | 1710 |
manufactured or mobile homes, solely for the purpose of, and as a | 1711 |
step in, the prompt sale of the real property or manufactured or | 1712 |
mobile home to others; | 1713 |
(m) To or from a person when no money or other valuable and | 1714 |
tangible consideration readily convertible into money is paid or | 1715 |
to be paid for the real estate or manufactured or mobile home and | 1716 |
the transaction is not a gift; | 1717 |
(n) Pursuant to division (B) of section 317.22 of the Revised | 1718 |
Code, or section 2113.61 of the Revised Code, between spouses or | 1719 |
to a surviving spouse pursuant to section 5302.17 of the Revised | 1720 |
Code as it existed prior to April 4, 1985, between persons | 1721 |
pursuant to section 5302.17 or 5302.18 of the Revised Code on or | 1722 |
after April 4, 1985, to a person who is a surviving, survivorship | 1723 |
tenant pursuant to section 5302.17 of the Revised Code on or after | 1724 |
April 4, 1985, or pursuant to section 5309.45 of the Revised Code; | 1725 |
(o) To a trustee acting on behalf of minor children of the | 1726 |
deceased; | 1727 |
(p) Of an easement or right-of-way when the value of the | 1728 |
interest conveyed does not exceed one thousand dollars; | 1729 |
(q) Of property sold to a surviving spouse pursuant to | 1730 |
section 2106.16 of the Revised Code; | 1731 |
(r) To or from an organization exempt from federal income | 1732 |
taxation under section 501(c)(3) of the "Internal Revenue Code of | 1733 |
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such | 1734 |
transfer is without consideration and is in furtherance of the | 1735 |
charitable or public purposes of such organization; | 1736 |
(s) Among the heirs at law or devisees, including a surviving | 1737 |
spouse, of a common decedent, when no consideration in money is | 1738 |
paid or to be paid for the real property or manufactured or mobile | 1739 |
home; | 1740 |
(t) To a trustee of a trust, when the grantor of the trust | 1741 |
has reserved an unlimited power to revoke the trust; | 1742 |
(u) To the grantor of a trust by a trustee of the trust, when | 1743 |
the transfer is made to the grantor pursuant to the exercise of | 1744 |
the grantor's power to revoke the trust or to withdraw trust | 1745 |
assets; | 1746 |
(v) To the beneficiaries of a trust if the fee was paid on | 1747 |
the transfer from the grantor of the trust to the trustee or if | 1748 |
the transfer is made pursuant to trust provisions which became | 1749 |
irrevocable at the death of the grantor; | 1750 |
(w) To a corporation for incorporation into a sports facility | 1751 |
constructed pursuant to section 307.696 of the Revised Code; | 1752 |
(x) Between persons pursuant to section 5302.18 of the | 1753 |
Revised Code; | 1754 |
(y) From a county land reutilization corporation organized | 1755 |
under Chapter 1724. of the Revised Code to a third party. | 1756 |
The auditor shall compute and collect the fee. The auditor | 1757 |
shall maintain a numbered receipt system, as prescribed by the tax | 1758 |
commissioner, and use such receipt system to provide a receipt to | 1759 |
each person paying a fee. The auditor shall deposit the receipts | 1760 |
of the fees on conveyances in the county treasury daily to the | 1761 |
credit of the general fund of the county, except that fees charged | 1762 |
and received under division (G)(3) of this section for a transfer | 1763 |
of real property to a county land reutilization corporation shall | 1764 |
be credited to the county land reutilization corporation fund | 1765 |
established under section 321.263 of the Revised Code. | 1766 |
The real property transfer fee provided for in division | 1767 |
(G)(3) of this section shall be applicable to any conveyance of | 1768 |
real property presented to the auditor on or after January 1, | 1769 |
1968, regardless of its time of execution or delivery. | 1770 |
The transfer fee for a used manufactured home or used mobile | 1771 |
home shall be computed by and paid to the county auditor of the | 1772 |
county in which the home is located immediately prior to the | 1773 |
transfer. | 1774 |
Sec. 321.24. (A) On or before the fifteenth day of February, | 1775 |
in each year, the county treasurer shall settle with the county | 1776 |
auditor for all taxes and assessments that the treasurer has | 1777 |
collected on the general duplicate of real and public utility | 1778 |
property at the time of making the settlement. If the county | 1779 |
treasurer has made or will make advance payments to the several | 1780 |
taxing districts of current year unpaid taxes under section | 1781 |
321.341 of the Revised Code before collecting them, the county | 1782 |
treasurer shall take the advance payments into account for | 1783 |
purposes of the settlement with the county auditor under this | 1784 |
division. | 1785 |
(B) On or before the thirtieth day of June, in each year, the | 1786 |
treasurer shall settle with the auditor for all advance payments | 1787 |
of general personal and classified property taxes that the | 1788 |
treasurer has received at the time of making the settlement. | 1789 |
(C) On or before the tenth day of August, in each year, the | 1790 |
treasurer shall settle with the auditor for all taxes and | 1791 |
assessments that the treasurer has collected on the general | 1792 |
duplicates of real and public utility property at the time of | 1793 |
making such settlement, not included in the preceding February | 1794 |
settlement. If the county treasurer has made or will make advance | 1795 |
payments to the several taxing districts of the current year | 1796 |
delinquent taxes under section 321.341 of the Revised Code before | 1797 |
collecting them, the county treasurer shall take the advance | 1798 |
payments into account for purposes of the settlement with the | 1799 |
county auditor under this division. | 1800 |
(D) On or before the thirty-first day of October, in each | 1801 |
year, the treasurer shall settle with the auditor for all taxes | 1802 |
that the treasurer has collected on the general personal and | 1803 |
classified property duplicates, and for all advance payments of | 1804 |
general personal and classified property taxes, not included in | 1805 |
the preceding June settlement, that the treasurer has received at | 1806 |
the time of making such settlement. | 1807 |
(E) In the event the time for the payment of taxes is | 1808 |
extended, pursuant to section 323.17 of the Revised Code, the date | 1809 |
on or before which settlement for the taxes so extended must be | 1810 |
made, as herein prescribed, shall be deemed to be extended for a | 1811 |
like period of time. At each such settlement, the auditor shall | 1812 |
allow to the treasurer, on the moneys received or collected and | 1813 |
accounted for by the treasurer, the treasurer's fees, at the rate | 1814 |
or percentage allowed by law, at a full settlement of the | 1815 |
treasurer. | 1816 |
(F) Within thirty days after the day of each settlement of | 1817 |
taxes required under divisions (A) and (C) of this section, the | 1818 |
treasurer shall certify to the tax commissioner any adjustments | 1819 |
that have been made to the amount certified previously pursuant to | 1820 |
section 319.302 of the Revised Code and that the settlement has | 1821 |
been completed. Upon receipt of such certification, the | 1822 |
commissioner shall provide for payment to the county treasurer | 1823 |
from the general revenue fund of an amount equal to one-half of | 1824 |
the amount certified by the treasurer in the preceding tax year | 1825 |
under section 319.302 of the Revised Code, less one-half of the | 1826 |
amount computed for all taxing districts in that county for the | 1827 |
current fiscal year under section 5703.80 of the Revised Code for | 1828 |
crediting to the property tax administration fund. Such payment | 1829 |
shall be credited upon receipt to the county's undivided income | 1830 |
tax fund, and the county auditor shall transfer to the county | 1831 |
general fund from the amount thereof the total amount of all fees | 1832 |
and charges which the auditor and treasurer would have been | 1833 |
authorized to receive had such section not been in effect and that | 1834 |
amount had been levied and collected as taxes. The county auditor | 1835 |
shall distribute the amount remaining among the various taxing | 1836 |
districts in the county as if it had been levied, collected, and | 1837 |
settled as real property taxes. The amount distributed to each | 1838 |
taxing district shall be reduced by the total of the amounts | 1839 |
computed for the district under section 5703.80 of the Revised | 1840 |
Code, but the reduction shall not exceed the amount that otherwise | 1841 |
would be distributed to the taxing district under this division. | 1842 |
The tax commissioner shall make available to taxing districts such | 1843 |
information as is sufficient for a taxing district to be able to | 1844 |
determine the amount of the reduction in its distribution under | 1845 |
this section. | 1846 |
(G)(1) Within thirty days after the day of the settlement | 1847 |
required in division (D) of this section, the county treasurer | 1848 |
shall notify the tax commissioner that the settlement has been | 1849 |
completed. Upon receipt of that notification, the commissioner | 1850 |
shall provide for payment to the county treasurer from the general | 1851 |
revenue fund of an amount equal to the amount certified under | 1852 |
former section 319.311 of the Revised Code and paid in the state's | 1853 |
fiscal year 2003 multiplied by the percentage specified in | 1854 |
division (G)(2) of this section. The payment shall be credited | 1855 |
upon receipt to the county's undivided income tax fund, and the | 1856 |
county auditor shall distribute the amount thereof among the | 1857 |
various taxing districts of the county as if it had been levied, | 1858 |
collected, and settled as personal property taxes. The amount | 1859 |
received by a taxing district under this division shall be | 1860 |
apportioned among its funds in the same proportion as the current | 1861 |
year's personal property taxes are apportioned. | 1862 |
(2) Payments required under division (G)(1) of this section | 1863 |
shall be made at the following percentages of the amount certified | 1864 |
under former section 319.311 of the Revised Code and paid under | 1865 |
division (G)(1) of this section in the state's fiscal year 2003: | 1866 |
(a) In fiscal year 2004, ninety per cent; | 1867 |
(b) In fiscal year 2005, eighty per cent; | 1868 |
(c) In fiscal year 2006, sixty-four per cent; | 1869 |
(d) In fiscal year 2007, forty per cent; | 1870 |
(e) In fiscal year 2008, thirty-two per cent; | 1871 |
(f) In fiscal year 2009, sixteen per cent. | 1872 |
After fiscal year 2009, no payments shall be made under | 1873 |
division (G)(1) of this section. | 1874 |
(H)(1) On or before the fifteenth day of April each year, the | 1875 |
county treasurer shall settle with the county auditor for all | 1876 |
manufactured home taxes that the county treasurer has collected on | 1877 |
the manufactured home tax duplicate at the time of making the | 1878 |
settlement. | 1879 |
(2) On or before the fifteenth day of September each year, | 1880 |
the county treasurer shall settle with the county auditor for all | 1881 |
remaining manufactured home taxes that the county treasurer has | 1882 |
collected on the manufactured home tax duplicate at the time of | 1883 |
making the settlement. | 1884 |
(3) If the time for payment of such taxes is extended under | 1885 |
section 4503.06 of the Revised Code, the time for making the | 1886 |
settlement as prescribed by divisions (H)(1) and (2) of this | 1887 |
section is extended for a like period of time. | 1888 |
(I) Within thirty days after the day of each settlement of | 1889 |
taxes required under division (H) of this section, the county | 1890 |
treasurer shall certify to the tax commissioner any adjustments | 1891 |
that have been made to the amount certified previously pursuant to | 1892 |
section 319.302 of the Revised Code and that the settlement has | 1893 |
been completed. Upon receipt of such certification, the | 1894 |
commissioner shall provide for payment to the county treasurer | 1895 |
from the general revenue fund of an amount equal to one-half of | 1896 |
the amount certified by the treasurer in the current tax year | 1897 |
under section 319.302 of the Revised Code. Such payment shall be | 1898 |
credited upon receipt to the county's undivided income tax fund, | 1899 |
and the county auditor shall transfer to the county general fund | 1900 |
from the amount thereof the total amount of all fees and charges | 1901 |
that the auditor and treasurer would have been authorized to | 1902 |
receive had such section not been in effect and that amount had | 1903 |
been levied and collected as taxes. The county auditor shall | 1904 |
distribute the amount remaining among the various taxing districts | 1905 |
in the county as if it had been levied, collected, and settled as | 1906 |
manufactured home taxes. | 1907 |
Sec. 321.261. (A) Five per cent of all delinquent real | 1908 |
property, personal property, and manufactured and mobile home | 1909 |
taxes and assessments collected by the county treasurer shall be | 1910 |
deposited in the delinquent tax and assessment collection fund, | 1911 |
which shall be created in the county treasury. Except as | 1912 |
otherwise provided in division | 1913 |
in the fund, one-half of which shall be appropriated by the board | 1914 |
of county commissioners to the treasurer and one-half of which | 1915 |
shall be appropriated to the county prosecuting attorney, shall | 1916 |
be used
| 1917 |
(1) By the county treasurer and the county prosecuting | 1918 |
attorney in connection with the collection of delinquent real | 1919 |
property, personal property, and manufactured and mobile home | 1920 |
taxes and assessments including proceedings related to foreclosure | 1921 |
of the state's lien for such taxes against such property; | 1922 |
(2) With respect to any portion of the amount appropriated to | 1923 |
the county treasurer for the benefit of the county land | 1924 |
reutilization corporation organized under Chapter 1724. of the | 1925 |
Revised Code, whether by transfer to or other application on | 1926 |
behalf of, the county land reutilization corporation. Upon the | 1927 |
deposit of amounts in the delinquent tax and assessment collection | 1928 |
fund of the county, any amounts allocated at the direction of the | 1929 |
treasurer to the support of the county land reutilization | 1930 |
corporation shall be paid out of such fund to the corporation upon | 1931 |
a warrant of the county auditor. | 1932 |
(B) During the period of time that a county land | 1933 |
reutilization corporation is functioning as such on behalf of a | 1934 |
county, the board of county commissioners, upon the request of | 1935 |
the county treasurer, may designate by resolution that an | 1936 |
additional amount, not exceeding five per cent of all collections | 1937 |
of delinquent real property, personal property, and manufactured | 1938 |
and mobile home taxes and assessments, shall be deposited in the | 1939 |
delinquent tax and assessment collection fund and be available | 1940 |
for appropriation by the board for the use of the corporation. | 1941 |
Any such amounts so deposited and appropriated under this | 1942 |
division shall be paid out of the delinquent tax and assessment | 1943 |
collection fund to the corporation upon a warrant of the county | 1944 |
auditor. | 1945 |
Annually by the first day of December, the treasurer and the | 1946 |
prosecuting attorney each shall submit a report to the board | 1947 |
regarding the use of the moneys appropriated to their respective | 1948 |
offices from the delinquent tax and assessment collection fund. | 1949 |
Each report shall specify the amount appropriated to the office | 1950 |
during the current calendar year, an estimate of the amount so | 1951 |
appropriated that will be expended by the end of the year, a | 1952 |
summary of how the amount appropriated has been expended in | 1953 |
connection with delinquent tax collection activities or land | 1954 |
reutilization, and an estimate of the amount that will be credited | 1955 |
to the fund during the ensuing calendar year. | 1956 |
| 1957 |
corporation required by section 1724.05 of the Revised Code shall | 1958 |
include information regarding the amount and use of the moneys | 1959 |
that the corporation received from the delinquent tax and | 1960 |
assessment collection fund of the county. | 1961 |
(C) In a county having a population of more than one hundred | 1962 |
thousand according to the department of development's 2006 census | 1963 |
estimate, if the county treasurer or prosecuting attorney | 1964 |
determines that the amount appropriated to the office from the | 1965 |
county's delinquent tax and assessment collection fund under | 1966 |
division (A) of this section exceeds the amount required to be | 1967 |
used as prescribed by that division, the county treasurer or | 1968 |
prosecuting attorney may expend the excess to assist townships or | 1969 |
municipal corporations located in the county as provided in this | 1970 |
division, provided that the combined amount so expended each year | 1971 |
in a county shall not exceed three million dollars. Upon | 1972 |
application for the funds by a township or municipal | 1973 |
corporation, the county treasurer and prosecuting attorney may | 1974 |
assist the township or municipal corporation in abating | 1975 |
foreclosed residential nuisances, including paying the costs of | 1976 |
securing such buildings, lot maintenance, and demolition. At the | 1977 |
prosecuting attorney's discretion, the prosecuting attorney also | 1978 |
may apply the funds to costs of prosecuting alleged violations | 1979 |
of criminal and civil laws governing real estate and related | 1980 |
transactions, including fraud and abuse. | 1981 |
Sec. 321.263. A county land reutilization fund shall be | 1982 |
established in the county treasury of each county in which a | 1983 |
county land reutilization corporation has been organized under | 1984 |
Chapter 1724. of the Revised Code and in which the county | 1985 |
treasurer has made advance payments under section 321.341 of the | 1986 |
Revised Code. The county treasurer shall credit all penalties and | 1987 |
interest on the current year unpaid taxes and the current year | 1988 |
delinquent taxes advanced to the fund as provided under section | 1989 |
321.341 of the Revised Code when the current year unpaid taxes | 1990 |
and current year delinquent taxes are collected. | 1991 |
Any amount in the county land reutilization corporation fund | 1992 |
appropriated by a board of county commissioners shall be paid to | 1993 |
the corporation, upon its written request, by the county treasurer | 1994 |
upon the warrant of the county auditor. At the end of the year | 1995 |
immediately following the year in which an amount was deposited in | 1996 |
the county land reutilization corporation fund, any balance of | 1997 |
that amount remaining in the fund shall be encumbered for the | 1998 |
repayment of any borrowed money, and interest accrued thereon, | 1999 |
that was used to make an advance payment under section 321.341 of | 2000 |
the Revised Code, and that has not yet been repaid. The balance | 2001 |
remaining in the fund from any amount deposited in the fund shall | 2002 |
be determined as if all amounts deposited into the fund are drawn | 2003 |
from the fund on a first-in, first-out basis. The amount | 2004 |
encumbered shall not exceed the county's aggregate liability for | 2005 |
the borrowed money and interest, and shall be determined as if the | 2006 |
liability were to be discharged on the termination or maturity | 2007 |
date of the instrument under which the money was borrowed. If the | 2008 |
balance is not or will not be reserved for appropriation or | 2009 |
reappropriation to the corporation in a succeeding fiscal year, it | 2010 |
shall be transferred by the county treasurer to the undivided | 2011 |
general tax fund of the county. Such amounts shall be apportioned | 2012 |
and distributed to the appropriate taxing districts in the same | 2013 |
manner as the distribution of delinquent taxes and assessments. | 2014 |
Sec. 321.34. (A)(1) When the local authorities by resolution | 2015 |
so request, the county auditor shall pay township fiscal officers, | 2016 |
treasurers of municipal corporations, the treasurer of any board | 2017 |
of education, and the treasurer of any other political subdivision | 2018 |
or taxing district whose funds derived from taxes or other sources | 2019 |
are payable by law to the county treasurer, any money that may be | 2020 |
in the county treasury to the accounts of the local authorities, | 2021 |
respectively, and lawfully applicable to the purpose of the | 2022 |
current fiscal year in which the request is made. The auditor and | 2023 |
county treasurer shall retain any amounts needed to make the | 2024 |
payments of obligations of local political subdivisions or taxing | 2025 |
districts as are required by law to be paid directly by the county | 2026 |
authorities. | 2027 |
(2)(a) For purposes of this section, in addition to the | 2028 |
moneys payable under division (A)(1) of this section, money in the | 2029 |
county treasury to the account of a board of education that is to | 2030 |
be included in the settlement required under division (C) of | 2031 |
section 321.24 of the Revised Code shall be paid to the treasurer | 2032 |
when the board of education, by resolution, so requests. | 2033 |
(b) The money becomes lawfully applicable to the purposes of | 2034 |
the fiscal year in which the request is made upon the adoption of | 2035 |
the resolution making the request if that resolution specifies the | 2036 |
board's intent to use the money for the purposes of the fiscal | 2037 |
year in which the request is made. | 2038 |
(B) The auditor, in making the advance payment, shall draw | 2039 |
separate warrants for the payments for that part of the funds | 2040 |
allocated to the general fund of the subdivision and the part | 2041 |
allocated to service the debt charges of the subdivision. That | 2042 |
part of the advance payment allocated to the servicing of debt | 2043 |
charges shall be payable to the officer, board of trustees, or | 2044 |
commission of the subdivision charged with the payment and | 2045 |
retirement of the bonds and notes of such subdivision, and shall | 2046 |
be used for no other purpose. Any officer, board, or commission | 2047 |
receiving the advance payment shall return a certificate, in the | 2048 |
form prescribed by the tax commissioner, to the auditor that the | 2049 |
funds so advanced and received have been paid into the bond | 2050 |
retirement fund. | 2051 |
(C) Upon the request, in like form, of any board of public | 2052 |
library trustees or board of township park commissioners for which | 2053 |
a share of the undivided classified property taxes collected in | 2054 |
the county has been allowed and fixed by the budget commission, | 2055 |
the auditor may, prior to the first day of April, in any year, pay | 2056 |
to the treasurer of the board, from any undivided tax funds in the | 2057 |
county treasury, an amount not exceeding twenty-five per cent of | 2058 |
the board's share of the undivided classified property taxes; but | 2059 |
the auditor and county treasurer shall retain an amount sufficient | 2060 |
to meet all other requests for payments which have been made under | 2061 |
this section or can be reasonably anticipated prior to such first | 2062 |
day of April. On or after the first day of April, all amounts paid | 2063 |
out of undivided tax funds shall be reimbursed to the funds from | 2064 |
which they have been paid and charged against the share of the | 2065 |
board of library trustees or board of township park commissioners | 2066 |
in the undivided classified property tax fund. | 2067 |
(D) The request of a local authority for payment or advance | 2068 |
payment under this section of any money in the county treasury to | 2069 |
the accounts of the local authorities in no way abrogates the | 2070 |
right of a county treasurer to advance payment of current year | 2071 |
unpaid taxes or current year delinquent taxes under section | 2072 |
321.341 of the Revised Code, and to retain the penalties and | 2073 |
interest on those taxes upon their collection as authorized by | 2074 |
that section. Nothing in this section prohibits a county treasurer | 2075 |
from making an advance payment to a local authority under section | 2076 |
321.341 of the Revised Code, notwithstanding that a local | 2077 |
authority has not requested advance payment by resolution as | 2078 |
otherwise provided in this section. | 2079 |
Sec. 321.341. (A) Within one hundred twenty days after the | 2080 |
last day on which the first installment of current taxes may be | 2081 |
paid without penalty, the county treasurer, in the treasurer's | 2082 |
sole discretion, may advance the payment of current year unpaid | 2083 |
taxes that are due and payable to any of the taxing districts, | 2084 |
upon presentation of the warrant by the county auditor. The | 2085 |
treasurer may make advance payment of the current year unpaid | 2086 |
taxes from one or more of the following: | 2087 |
(1) Collections of taxes and assessments during the | 2088 |
one-hundred-twenty-day period; | 2089 |
(2) A line of credit established under section 307.781 or | 2090 |
sections 135.341 and 321.36 of the Revised Code, or both; | 2091 |
(3) Proceeds from the issuance of notes under section | 2092 |
133.082 of the Revised Code; | 2093 |
(4) Any other source of funds lawfully available for that | 2094 |
purpose. | 2095 |
(B) Within one hundred twenty days after the last day on | 2096 |
which the second installment of current taxes may be paid without | 2097 |
penalty, the county treasurer, in the treasurer's sole | 2098 |
discretion, may advance the payment of to any of the taxing | 2099 |
districts, upon presentation of the warrant by the county | 2100 |
auditor. The treasurer may make advance payment of the current | 2101 |
year delinquent taxes from one or more of the following: | 2102 |
(1) Collections of taxes and assessments during the | 2103 |
one-hundred-twenty-day period; | 2104 |
(2) A line of credit established under section 307.781 or | 2105 |
section 135.341 and 321.36 of the Revised Code, or both; | 2106 |
(3) Proceeds from the issuance of notes under section | 2107 |
133.082 of the Revised Code; | 2108 |
(4) Any other source of funds lawfully available for that | 2109 |
purpose. | 2110 |
(C) All advance payments made under this section shall be | 2111 |
made in the same manner provided for advance payments under | 2112 |
section 321.34 of the Revised Code. The county treasurer shall | 2113 |
give notice by electronic or other means to a taxing district any | 2114 |
time an advance payment is made to the district under this | 2115 |
section. Upon the collection of the current year unpaid taxes and | 2116 |
current year delinquent taxes upon which advances were made under | 2117 |
this section from sources other than their collection, the | 2118 |
treasurer shall deposit those current year unpaid taxes and | 2119 |
current year delinquent taxes into a special account and shall | 2120 |
apply them to the repayment of any moneys borrowed for the purpose | 2121 |
of making those advance payments, including, but not limited to, | 2122 |
delinquent tax anticipation notes issued under section 133.082 of | 2123 |
the Revised Code, including the interest thereon; or the | 2124 |
reimbursement of draws under a line of credit and the payment of | 2125 |
the interest due thereon, that funded the advance payment in | 2126 |
either or both cases. The treasurer shall be entitled to retain, | 2127 |
upon collection, any penalty and interest that was or will be | 2128 |
charged on the current year unpaid taxes and the current year | 2129 |
delinquent taxes advanced under this section. The treasurer shall | 2130 |
deposit all such penalties and interest collected in the county | 2131 |
land reutilization corporation fund established under section | 2132 |
321.26 of the Revised Code. No taxing district receiving advance | 2133 |
payment under division (A) or (B) of this section shall be | 2134 |
entitled to receive payment of penalties or interest when | 2135 |
penalties or interest are collected by the treasurer on those | 2136 |
current year unpaid taxes and current year delinquent taxes so | 2137 |
advanced. | 2138 |
(D) As used in the section: | 2139 |
(1) "Current taxes" has the same meaning as in section 323.01 | 2140 |
of the Revised Code. | 2141 |
(2) "Current year unpaid taxes" means the aggregate amount of | 2142 |
the first installment of current taxes that remain unpaid after | 2143 |
the last day on which the first installment of such taxes may be | 2144 |
paid without penalty. | 2145 |
(3) "Current year delinquent taxes" means the aggregate | 2146 |
amount of current taxes that remain unpaid after the last day on | 2147 |
which the second installment of such taxes may be paid without | 2148 |
penalty. | 2149 |
| 2150 |
for any taxes due under Chapter 5731. of the Revised Code, the | 2151 |
county treasurer shall notify the taxing authority of the township | 2152 |
or municipal corporation entitled to share in the proceeds | 2153 |
thereof. The notice shall identify the estate for which the tax | 2154 |
was paid and the portion of the estate's total tax credited to | 2155 |
that subdivision in the undivided estate tax fund. At any time | 2156 |
prior to a settlement under section 5731.46 of the Revised Code, | 2157 |
the fiscal officer of a municipal corporation or a township may | 2158 |
request the county auditor to make payment to such subdivision | 2159 |
from the fund of an amount not to exceed seventy-five per cent of | 2160 |
taxes paid into such fund and standing to the credit of the | 2161 |
subdivision, including both taxes with respect to which a final | 2162 |
determination has been made under section 5731.27 of the Revised | 2163 |
Code and taxes subject to review and final determination under | 2164 |
section 5731.26 of the Revised Code. Within five days of the | 2165 |
receipt of such request the auditor shall draw a warrant in such | 2166 |
amount upon such fund, payable to the subdivision. | 2167 |
Sec. 321.36. The county treasurer may enter into a current | 2168 |
unpaid or delinquent tax line of credit as defined in division (G) | 2169 |
of section 135.341 of the Revised Code with the county investment | 2170 |
advisory committee for the purpose of borrowing money from the | 2171 |
county treasury to make advance payment of the current year unpaid | 2172 |
taxes or the current year delinquent taxes, or both, to the | 2173 |
several taxing districts in accordance with section 321.341 of | 2174 |
the Revised Code. The current unpaid or delinquent tax line of | 2175 |
credit shall conform to the requirements of division (G) of | 2176 |
section 135.341 of the Revised Code, and the county treasurer is | 2177 |
hereby authorized to do all things necessary and appropriate for | 2178 |
the execution and delivery of the line of credit under that | 2179 |
division. | 2180 |
Sec. 323.121. (A)(1) Except as otherwise provided in | 2181 |
division (A)(2) of this section, if one-half of the current taxes | 2182 |
charged against an entry of real estate together with the full | 2183 |
amount of any delinquent taxes are not paid on or before the | 2184 |
thirty-first day of December in that year or on or before the last | 2185 |
day for payment as extended pursuant to section 323.17 of the | 2186 |
Revised Code, a penalty of ten per cent shall be charged against | 2187 |
the unpaid balance of such half of the current taxes on the | 2188 |
duplicate. If the total amount of all the taxes is not paid on or | 2189 |
before the twentieth day of June, next thereafter, or on or before | 2190 |
the last day for payment as extended pursuant to section 323.17 of | 2191 |
the Revised Code, a like penalty shall be charged on the balance | 2192 |
of the total amount of such unpaid current taxes. | 2193 |
(2) After a valid delinquent or omitted tax contract that | 2194 |
includes unpaid current taxes from a first-half collection period | 2195 |
described in section 323.12 of the Revised Code has been entered | 2196 |
into under section 323.31 or 5713.20 of the Revised Code, no ten | 2197 |
per cent penalty shall be charged against such taxes after the | 2198 |
second-half collection period while the delinquent or omitted tax | 2199 |
contract remains in effect. On the day a delinquent or omitted tax | 2200 |
contract becomes void, the ten per cent penalty shall be charged | 2201 |
against such taxes and shall equal the amount of penalty that | 2202 |
would have been charged against unpaid current taxes outstanding | 2203 |
on the date on which the second-half penalty would have been | 2204 |
charged thereon under division (A)(1) of this section if the | 2205 |
contract had not been in effect. | 2206 |
(B)(1) On the first day of the month following the last day | 2207 |
the second installment of taxes may be paid without penalty, | 2208 |
interest shall be charged against and computed on all delinquent | 2209 |
taxes other than the current taxes that became delinquent taxes at | 2210 |
the close of the last day such second installment could be paid | 2211 |
without penalty. The charge shall be for interest that accrued | 2212 |
during the period that began on the preceding first day of | 2213 |
December and ended on the last day of the month that included the | 2214 |
last date such second installment could be paid without penalty. | 2215 |
The interest shall be computed at the rate per annum prescribed by | 2216 |
section 5703.47 of the Revised Code and shall be entered as a | 2217 |
separate item on the tax list and duplicate compiled under section | 2218 |
319.28 or 5721.011 of the Revised Code, whichever list and | 2219 |
duplicate are first compiled after the date on which the interest | 2220 |
is computed and charged. However, for tracts and lots on the real | 2221 |
property tax suspension list under section 319.48 of the Revised | 2222 |
Code, the interest shall not be entered on the tax list and | 2223 |
duplicate compiled under section 319.28 of the Revised Code, but | 2224 |
shall be entered on the first tax list and duplicate compiled | 2225 |
under section 5721.011 of the Revised Code after the date on which | 2226 |
the interest is computed and charged. | 2227 |
(2) In a county on behalf of which a county land | 2228 |
reutilization corporation has been organized under Chapter 1724. | 2229 |
of the Revised Code, on the first day of the first month following | 2230 |
the month in which interest otherwise would be charged in | 2231 |
accordance with division (B)(1) of this section, and each | 2232 |
subsequent month, interest shall be charged against and computed | 2233 |
on all delinquent taxes remaining delinquent on the last day of | 2234 |
the preceding month at a rate of one per cent per month. If | 2235 |
interest is charged under division (B)(2) of this section, | 2236 |
interest shall not be charged under division (B)(1) or (3) of this | 2237 |
section. | 2238 |
(3) On the first day of December, the interest shall be | 2239 |
charged against and computed on all delinquent taxes. The charge | 2240 |
shall be for interest that accrued during the period that began on | 2241 |
the first day of the month following the last date prescribed for | 2242 |
the payment of the second installment of taxes in the current year | 2243 |
and ended on the immediately preceding last day of November. The | 2244 |
interest shall be computed at the rate per annum prescribed by | 2245 |
section 5703.47 of the Revised Code and shall be entered as a | 2246 |
separate item on the tax list and duplicate compiled under section | 2247 |
319.28 or 5721.011 of the Revised Code, whichever list and | 2248 |
duplicate are first compiled after the date on which the interest | 2249 |
is computed and charged. However, for tracts and lots on the real | 2250 |
property tax suspension list under section 319.48 of the Revised | 2251 |
Code, the interest shall not be entered on the tax list and | 2252 |
duplicate compiled under section 319.28 of the Revised Code, but | 2253 |
shall be entered on the first tax list and duplicate compiled | 2254 |
under section 5721.011 of the Revised Code after the date on which | 2255 |
the interest is computed and charged. | 2256 |
| 2257 |
into for the payment of any delinquent taxes, no interest shall be | 2258 |
charged against such delinquent taxes while the delinquent tax | 2259 |
contract remains in effect in compliance with section 323.31 of | 2260 |
the Revised Code. If a valid delinquent tax contract becomes void, | 2261 |
interest shall be charged against the delinquent taxes for the | 2262 |
periods that interest was not permitted to be charged while the | 2263 |
delinquent tax contract was in effect. The interest shall be | 2264 |
charged on the day the delinquent tax contract becomes void and | 2265 |
shall equal the amount of interest that would have been charged | 2266 |
against the unpaid delinquent taxes outstanding on the dates on | 2267 |
which interest would have been charged thereon under divisions | 2268 |
(B)(1) | 2269 |
contract not been in effect. | 2270 |
(C) If the full amount of the taxes due at either of the | 2271 |
times prescribed by division (A) of this section is paid within | 2272 |
ten days after such time, the county treasurer shall waive the | 2273 |
collection of and the county auditor shall remit one-half of the | 2274 |
penalty provided for in that division for failure to make that | 2275 |
payment by the prescribed time. | 2276 |
(D) The county treasurer shall compile and deliver to the | 2277 |
county auditor a list of all tax payments the treasurer has | 2278 |
received as provided in division (C) of this section. The list | 2279 |
shall include any information required by the auditor for the | 2280 |
remission of the penalties waived by the treasurer. The taxes so | 2281 |
collected shall be included in the settlement next succeeding the | 2282 |
settlement then in process. | 2283 |
Sec. 323.132. If one-half of the current taxes charged | 2284 |
against an entry of real estate is not paid on or before the | 2285 |
thirty-first day of December of the year for which they are | 2286 |
charged or on or before the last day for such payment as extended | 2287 |
pursuant to section 323.17 of the Revised Code, that amount, | 2288 |
together with the penalty charged under division (A)(1) of section | 2289 |
323.121 of the Revised Code and all delinquent taxes or | 2290 |
installment thereof | 2291 |
time prior to the date on which tax bills for the second half | 2292 |
collection are mailed and delivered, without at the same time | 2293 |
requiring payment of the second half of such taxes. | 2294 |
If the total amount of such current taxes, delinquent taxes, | 2295 |
and all installment payments due under section 323.31 of the | 2296 |
Revised Code are not paid on or before the twentieth day of June, | 2297 |
next thereafter, or on or before the last day for that payment as | 2298 |
extended pursuant to section 323.17 of the Revised Code, the | 2299 |
balance of the amount of such taxes, plus all penalties and | 2300 |
interest imposed by section 323.121 of the Revised Code, | 2301 |
constitutes the delinquent taxes on such entry, which shall be | 2302 |
placed on the delinquent land list and duplicate pursuant to | 2303 |
section 5721.011 of the Revised Code and shall be collected in the | 2304 |
manner prescribed by law, unless the property against which such | 2305 |
taxes are charged is the subject of an application for exemption | 2306 |
from taxation pursuant to section 5715.27 of the Revised Code. | 2307 |
A taxpayer may tender, and the treasurer shall accept, the | 2308 |
full amount of delinquent taxes charged against an entry of real | 2309 |
estate without having to tender at the same time the payment of | 2310 |
any current taxes that are due and payable. | 2311 |
A county treasurer may accept partial payments of taxes. Any | 2312 |
overpayment shall be refunded by the treasurer in the manner most | 2313 |
convenient to the treasurer. When the amount tendered and accepted | 2314 |
is less than the amount due, the unpaid balance shall be treated | 2315 |
as other unpaid taxes, and, except when the unpaid amount is the | 2316 |
penalty or interest and charges on the unpaid taxes, the treasurer | 2317 |
shall notify the taxpayer of such deficiency. | 2318 |
If the taxpayer files with the payment of taxes a copy of an | 2319 |
application to the tax commissioner for remission of penalty, or | 2320 |
the payment is received within ten days after the last day the | 2321 |
taxes may be paid without penalty, the county treasurer shall | 2322 |
accept a partial payment in which the only unpaid amount is the | 2323 |
penalty for late payment. | 2324 |
If, at any time, and having been provided such documentation | 2325 |
as may be found acceptable by the county treasurer, the county | 2326 |
treasurer determines that due to a clerical error, a taxpayer has | 2327 |
overpaid either the first one-half or second one-half payment of | 2328 |
current taxes as charged on the tax list and duplicate, the | 2329 |
treasurer may refund the amount of the overpayment to the taxpayer | 2330 |
in the manner most convenient to the treasurer. | 2331 |
Sec. 323.15. The county treasurer may accept payment of less | 2332 |
than the full amount of taxes charged and payable for all purposes | 2333 |
on real estate at the times provided by sections 323.12 and 323.17 | 2334 |
of the Revised Code in such amounts as the county treasurer | 2335 |
considers reasonable. Except as otherwise provided by sections | 2336 |
323.133, 323.31, and 5715.19 of the Revised Code, and when the | 2337 |
collection of a particular tax is legally enjoined, interest and | 2338 |
penalties shall accrue on the unpaid amount as prescribed by | 2339 |
section 323.121 of the Revised Code. A person claiming to be the | 2340 |
owner of an undivided interest in any real estate may present to | 2341 |
the county auditor the recorded evidence of the existence and | 2342 |
fractional extent of such interest; and the auditor may note the | 2343 |
existence and extent of such interest, as ascertained by the | 2344 |
auditor, on the margin of the tax list in the name of such person | 2345 |
and give a certificate of the interest to the county treasurer, | 2346 |
who shall enter it on the margin of the tax duplicate. Any person | 2347 |
claiming to be entitled to or in any way interested in such | 2348 |
interest may pay, and the treasurer may receive that proportion of | 2349 |
the full amount of the taxes charged and payable for all purposes | 2350 |
on the real estate affected, which is represented by the fraction | 2351 |
expressing the extent of such interest. The payment so made and | 2352 |
received shall be entered on the duplicate, shall be credited by | 2353 |
the treasurer at the time of the next succeeding settlement of | 2354 |
real estate taxes, and shall have the effect of relieving the | 2355 |
undivided interest in such real estate, so entered on the margin | 2356 |
of the tax list and duplicate, from the lien of the taxes charged | 2357 |
on such duplicate against the real estate. Thereafter, in making | 2358 |
up the tax list and duplicate, the auditor shall enter such | 2359 |
interest and the proportional value of it separately from the | 2360 |
other interests in such land, and shall adjust the value of the | 2361 |
latter accordingly. | 2362 |
Sec. 323.25. When taxes charged against an entry on the tax | 2363 |
duplicate, or any part of those taxes, are not paid within sixty | 2364 |
days after delivery of the delinquent land duplicate to the county | 2365 |
treasurer as prescribed by section 5721.011 of the Revised Code, | 2366 |
the county treasurer shall enforce the lien for the taxes by | 2367 |
civil action in the treasurer's official capacity as treasurer, | 2368 |
for the sale of such premises in the same way mortgage liens are | 2369 |
enforced or for the transfer of such premises to an electing | 2370 |
subdivision pursuant to section 323.28 of the Revised Code, in | 2371 |
the court of common pleas of the county, in a municipal court with | 2372 |
jurisdiction, or in the county board of revision with jurisdiction | 2373 |
pursuant to section 323.66 of the Revised Code. After the civil | 2374 |
action has been instituted, but before the | 2375 |
2376 | |
of the applicable redemption period, any person entitled to | 2377 |
redeem the land may do so by tendering to the county treasurer an | 2378 |
amount sufficient, as determined by the court or board of | 2379 |
revision, to pay the taxes, assessments, penalties, interest, and | 2380 |
charges then due and unpaid, and the costs incurred in the civil | 2381 |
action, and by demonstrating that the property is in compliance | 2382 |
with all applicable zoning regulations, land use restrictions, | 2383 |
and building, health, and safety codes. | 2384 |
If the delinquent land duplicate lists minerals or rights to | 2385 |
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 | 2386 |
of the Revised Code, the county treasurer may enforce the lien for | 2387 |
taxes against such minerals or rights to minerals by civil action, | 2388 |
in the treasurer's official capacity as treasurer, in the manner | 2389 |
prescribed by this section, or proceed as provided under section | 2390 |
5721.46 of the Revised Code. | 2391 |
If service by publication is necessary, such publication | 2392 |
shall be made once a week for three consecutive weeks instead of | 2393 |
as provided by the Rules of Civil Procedure, and the service shall | 2394 |
be complete at the expiration of three weeks after the date of the | 2395 |
first publication. If the prosecuting attorney determines that | 2396 |
service upon a defendant may be obtained ultimately only by | 2397 |
publication, the prosecuting attorney may cause service to be made | 2398 |
simultaneously by certified mail, return receipt requested, | 2399 |
ordinary mail, and publication. The county treasurer shall not | 2400 |
enforce the lien for taxes against real property to which any of | 2401 |
the following applies: | 2402 |
(A) The real property is the subject of an application for | 2403 |
exemption from taxation under section 5715.27 of the Revised Code | 2404 |
and does not appear on the delinquent land duplicate; | 2405 |
(B) The real property is the subject of a valid delinquent | 2406 |
tax contract under section 323.31 of the Revised Code for which | 2407 |
the county treasurer has not made certification to the county | 2408 |
auditor that the delinquent tax contract has become void in | 2409 |
accordance with that section; | 2410 |
(C) A tax certificate respecting that property has been sold | 2411 |
under section 5721.32 or 5721.33 of the Revised Code; provided, | 2412 |
however, that nothing in this division shall prohibit the county | 2413 |
treasurer or the county prosecuting attorney from enforcing the | 2414 |
lien of the state and its political subdivisions for taxes against | 2415 |
a certificate parcel with respect to any or all of such taxes that | 2416 |
at the time of enforcement of such lien are not the subject of a | 2417 |
tax certificate. | 2418 |
Upon application of the plaintiff, the court shall advance | 2419 |
such cause on the docket, so that it may be first heard. | 2420 |
Sec. 323.26. Having made the proper parties in a suit under | 2421 |
section 323.25 of the Revised Code, it shall be sufficient for the | 2422 |
county treasurer to allege in
| 2423 |
the taxes are charged on the tax duplicate against lands, lots, or | 2424 |
parcels thereof, the amount of the taxes, and that the taxes are | 2425 |
unpaid, and | 2426 |
the petition any other or further special matter relating to such | 2427 |
taxes. A certified copy of the entry on the tax duplicate shall be | 2428 |
prima-facie evidence of such allegations and the validity of the | 2429 |
taxes. In the petition, the county treasurer may invoke the | 2430 |
alternative redemption period provided under section 323.78 of | 2431 |
the Revised Code. Notwithstanding the provisions for sale of | 2432 |
property foreclosed under Chapters 323. and 5721. of the Revised | 2433 |
Code, if the treasurer's petition invokes the alternative | 2434 |
redemption period, upon the expiration of the alternative | 2435 |
redemption period, title to the parcels may be transferred by | 2436 |
deed to a municipal corporation, county, township, school | 2437 |
district, or a county land reutilization corporation organized | 2438 |
under Chapter 1724. of the Revised Code in accordance with | 2439 |
section 323.78 of the Revised Code. | 2440 |
Sec. 323.28. (A) A finding shall be entered in a proceeding | 2441 |
under section 323.25 of the Revised Code for taxes, assessments, | 2442 |
penalties, interest, and charges due and payable at the time the | 2443 |
deed of real property sold or transferred under this section is | 2444 |
transferred to the purchaser or transferee, plus the cost of the | 2445 |
proceeding. For purposes of determining such amount, the county | 2446 |
treasurer may estimate the amount of taxes, assessments, interest, | 2447 |
penalties, charges, and costs that will be payable at the time the | 2448 |
deed of the property is transferred to the purchaser or | 2449 |
transferee. | 2450 |
The court of common pleas, a municipal court with | 2451 |
jurisdiction, or the county board of revision with jurisdiction | 2452 |
pursuant to section 323.66 of the Revised Code shall order such | 2453 |
premises to be transferred pursuant to division (E) of this | 2454 |
section or shall order such premises to be sold for payment of the | 2455 |
finding, but for not less than either of the following, unless the | 2456 |
county treasurer applies for an appraisal: | 2457 |
(1) The total amount of such finding; | 2458 |
(2) The fair market value of the premises, as determined by | 2459 |
the county auditor, plus the cost of the proceeding. | 2460 |
If the county treasurer applies for an appraisal, the | 2461 |
premises shall be appraised in the manner provided by section | 2462 |
2329.17 of the Revised Code, and shall be sold for at least | 2463 |
two-thirds of the appraised value. | 2464 |
Notwithstanding the minimum sales price provisions of | 2465 |
divisions (A)(1) and (2) of this section to the contrary, a parcel | 2466 |
sold pursuant to this section shall not be sold for less than the | 2467 |
amount described in division (A)(1) of this section if the highest | 2468 |
bidder is the owner of record of the parcel immediately prior to | 2469 |
the judgment of foreclosure or a member of the following class of | 2470 |
parties connected to that owner: a member of that owner's | 2471 |
immediate family, a person with a power of attorney appointed by | 2472 |
that owner who subsequently transfers the parcel to the owner, a | 2473 |
sole proprietorship owned by that owner or a member of the | 2474 |
owner's immediate family, or partnership, trust, business trust, | 2475 |
corporation, or association in which the owner or a member of the | 2476 |
owner's immediate family owns or controls directly or indirectly | 2477 |
more than fifty per cent. If a parcel sells for less than the | 2478 |
amount described in division (A)(1) of this section, the officer | 2479 |
conducting the sale shall require the buyer to complete an | 2480 |
affidavit stating that the buyer is not the owner of record | 2481 |
immediately prior to the judgment of foreclosure or a member of | 2482 |
the specified class of parties connected to that owner, and the | 2483 |
affidavit shall become part of the court records of the | 2484 |
proceeding. If the county auditor discovers within three years | 2485 |
after the date of the sale that a parcel was sold to that owner or | 2486 |
a member of the specified class of parties connected to that owner | 2487 |
for a price less than the amount so described, and if the parcel | 2488 |
is still owned by that owner or a member of the specified class of | 2489 |
parties connected to that owner, the auditor within thirty days | 2490 |
after such discovery shall add the difference between that amount | 2491 |
and the sale price to the amount of taxes that then stand charged | 2492 |
against the parcel and is payable at the next succeeding date for | 2493 |
payment of real property taxes. As used in this paragraph, | 2494 |
"immediate family" means a spouse who resides in the same | 2495 |
household and children. | 2496 |
(B) From the proceeds of the sale the costs shall be first | 2497 |
paid, next the amount found due for taxes, then the amount of any | 2498 |
taxes accruing after the entry of the finding and before the deed | 2499 |
of the property is transferred to the purchaser following the | 2500 |
sale, all of which taxes shall be deemed satisfied, though the | 2501 |
amount applicable to them is deficient, and any balance shall be | 2502 |
distributed according to section 5721.20 of the Revised Code. No | 2503 |
statute of limitations shall apply to such action. Upon sale, all | 2504 |
liens for taxes due at the time the deed of the property is | 2505 |
transferred to the purchaser following the sale, and liens | 2506 |
subordinate to liens for taxes, shall be deemed satisfied and | 2507 |
discharged unless otherwise provided by the order of sale. | 2508 |
(C) If the county treasurer's estimate of the amount of the | 2509 |
finding under division (A) of this section exceeds the amount of | 2510 |
taxes, assessments, interest, penalties, and costs actually | 2511 |
payable when the deed is transferred to the purchaser, the officer | 2512 |
who conducted the sale shall refund to the purchaser the | 2513 |
difference between the estimate and the amount actually payable. | 2514 |
If the amount of taxes, assessments, interest, penalties, and | 2515 |
costs actually payable when the deed is transferred to the | 2516 |
purchaser exceeds the county treasurer's estimate, the officer | 2517 |
shall certify the amount of the excess to the treasurer, who shall | 2518 |
enter that amount on the real and public utility property tax | 2519 |
duplicate opposite the property; the amount of the excess shall be | 2520 |
payable at the next succeeding date prescribed for payment of | 2521 |
taxes in section 323.12 of the Revised Code, and shall not be | 2522 |
deemed satisfied and discharged pursuant to division (B) of this | 2523 |
section. | 2524 |
(D) Premises ordered to be sold under this section but | 2525 |
remaining unsold for want of bidders after being offered for sale | 2526 |
on two separate occasions, not less than two weeks apart, shall be | 2527 |
forfeited to the state or to a political subdivision, school | 2528 |
district, or county land reutilization corporation pursuant to | 2529 |
section 5723.01 of the Revised Code, and shall be disposed of | 2530 |
pursuant to Chapter 5723. of the Revised Code. | 2531 |
(E) Notwithstanding section 5722.03 of the Revised Code, if | 2532 |
the complaint alleges that the property is delinquent vacant land | 2533 |
as defined in section 5721.01 of the Revised Code, abandoned lands | 2534 |
as defined in section 323.65 of the Revised Code, or lands | 2535 |
described in division (E) of section 5722.01 of the Revised Code, | 2536 |
and the value of the taxes, assessments, penalties, interest, and | 2537 |
all other charges and costs of the action exceed the auditor's | 2538 |
fair market value of the parcel, then the court or board of | 2539 |
revision having jurisdiction over the matter on motion of the | 2540 |
plaintiff, or on the court's or board's own motion, shall, upon | 2541 |
any adjudication of foreclosure, order, without appraisal and | 2542 |
without sale, the fee simple title of the property to be | 2543 |
transferred to and vested in an electing subdivision as defined in | 2544 |
division (A) of section 5722.01 of the Revised Code. For purposes | 2545 |
of determining whether the taxes, assessments, penalties, | 2546 |
interest, and all other charges and costs of the action exceed | 2547 |
the actual fair market value of the parcel, the auditor's most | 2548 |
current valuation shall be rebuttably presumed to be, and | 2549 |
constitute prima-facie evidence of, the fair market value of the | 2550 |
parcel. In such case, the filing for journalization of a decree | 2551 |
of foreclosure ordering that direct transfer without appraisal or | 2552 |
sale shall constitute confirmation of the transfer and thereby | 2553 |
terminate any further statutory or common law right of | 2554 |
redemption. | 2555 |
(F) Whenever the officer charged to conduct the sale offers | 2556 |
any parcel for sale, the officer first shall read aloud a complete | 2557 |
legal description of the parcel, or in the alternative, may read | 2558 |
aloud only a summary description and a parcel number if the county | 2559 |
has adopted a permanent parcel number system and if the | 2560 |
advertising notice published prior to the sale includes a complete | 2561 |
legal description or indicates where the complete legal | 2562 |
description may be obtained. | 2563 |
Sec. 323.31. (A)(1) A person who owns agricultural real | 2564 |
property or owns and occupies residential real property or a | 2565 |
manufactured or mobile home that does not have an outstanding tax | 2566 |
lien certificate or judgment of foreclosure against it, and a | 2567 |
person who is a vendee of such property under a purchase agreement | 2568 |
or land contract and who occupies the property, shall have at | 2569 |
least one opportunity to pay any delinquent or unpaid current | 2570 |
taxes, or both, charged against the property by entering into a | 2571 |
written delinquent tax contract with the county treasurer in a | 2572 |
form prescribed or approved by the tax commissioner. Subsequent | 2573 |
opportunities to enter into a delinquent tax contract shall be at | 2574 |
the county treasurer's sole discretion. | 2575 |
(2) The treasurer may enter into a delinquent tax contract in | 2576 |
accordance with division (A) of this section with an owner or | 2577 |
vendee of real property, other than residential real property or a | 2578 |
manufactured or mobile home that is occupied by the owner, and | 2579 |
other than agricultural real property. | 2580 |
(3) The delinquent tax contract described in division (A) of | 2581 |
this section
may be entered into at any time
prior to | 2582 |
2583 | |
proceedings by the county treasurer and the county prosecuting | 2584 |
attorney pursuant to section 323.25 or 323.65 to 323.79 of the | 2585 |
Revised Code or by the county prosecuting attorney pursuant to | 2586 |
section 5721.18 of the Revised Code, the
| 2587 |
of foreclosure pursuant to proceedings by a private attorney | 2588 |
pursuant to section 5721.37 of the Revised Code, the commencement | 2589 |
of foreclosure and forfeiture proceedings pursuant to section | 2590 |
5721.14 of the Revised Code, or the commencement of collection | 2591 |
proceedings pursuant to division (H) of section 4503.06 of the | 2592 |
Revised Code by the filing of a civil action as provided in that | 2593 |
division. A duplicate copy of each delinquent tax contract shall | 2594 |
be filed with the county auditor, who shall attach the copy to the | 2595 |
delinquent land tax certificate, delinquent vacant land tax | 2596 |
certificate, or the delinquent manufactured home tax list, or who | 2597 |
shall enter an asterisk in the margin next to the entry for the | 2598 |
tract or lot on the master list of delinquent tracts, master list | 2599 |
of delinquent vacant tracts, or next to the entry for the home on | 2600 |
the delinquent manufactured home tax list, prior to filing it with | 2601 |
the prosecuting attorney under section 5721.13 of the Revised | 2602 |
Code, or, in the case of the delinquent manufactured home tax | 2603 |
list, prior to delivering it to the county treasurer under | 2604 |
division (H)(2) of section 4503.06 of the Revised Code. If the | 2605 |
delinquent tax contract is entered into after the certificate or | 2606 |
the master list has been filed with the prosecuting attorney, the | 2607 |
treasurer shall file the duplicate copy with the prosecuting | 2608 |
attorney. | 2609 |
(4) A delinquent tax contract entered into under division | 2610 |
(A) of this section shall provide for the payment of any | 2611 |
delinquent or unpaid current taxes, or both, in installments over | 2612 |
a period not to exceed five years after the date of the first | 2613 |
payment made under the contract; however, a person entering into a | 2614 |
delinquent tax contract who owns and occupies residential real | 2615 |
property may request, and the treasurer shall allow, a delinquent | 2616 |
tax contract providing for payment in installments over a period | 2617 |
of no fewer than two years after the date of the first payment | 2618 |
made under the contract. | 2619 |
(5) For each delinquent tax contract entered into under | 2620 |
division (A) of this section, the county treasurer shall determine | 2621 |
and shall specify in the delinquent tax contract the number of | 2622 |
installments, the amount of each installment, and the schedule for | 2623 |
payment of the installments.
| 2624 |
taxes, penalties, and interest under division (B) of section | 2625 |
319.43 of the Revised Code, the part of each installment payment | 2626 |
representing taxes and penalties and interest thereon shall be | 2627 |
apportioned among the several taxing districts in the same | 2628 |
proportion that the amount of taxes levied by each district | 2629 |
against the entry in the preceding tax year bears to the taxes | 2630 |
levied by all such districts against the entry in the preceding | 2631 |
tax year. The part of each payment representing assessments and | 2632 |
other charges shall be credited to those items in the order in | 2633 |
which they became due. Each payment made to a taxing district | 2634 |
shall be apportioned among the taxing district's several funds for | 2635 |
which taxes or assessments have been levied. | 2636 |
(6) When an installment payment is not received by the | 2637 |
treasurer when due under a delinquent tax contract entered into | 2638 |
under division (A) of this section or any current taxes or special | 2639 |
assessments charged against the property become unpaid, the | 2640 |
delinquent tax contract becomes void unless the treasurer permits | 2641 |
a new delinquent tax contract to be entered into; if the treasurer | 2642 |
does not permit a new delinquent tax contract to be entered into, | 2643 |
the treasurer shall certify to the auditor that the delinquent tax | 2644 |
contract has become void. | 2645 |
(7) Upon receipt of certification described in division | 2646 |
(A)(6) of this section, the auditor shall destroy the duplicate | 2647 |
copy of the voided delinquent tax contract. If such copy has been | 2648 |
filed with the prosecuting attorney, the auditor immediately shall | 2649 |
deliver the certification to the prosecuting attorney, who shall | 2650 |
attach it to the appropriate certificate and the duplicate copy of | 2651 |
the voided delinquent tax contract or strike through the asterisk | 2652 |
entered in the margin of the master list next to the entry for the | 2653 |
tract or lot that is the subject of the voided delinquent tax | 2654 |
contract. The prosecuting attorney then shall institute a | 2655 |
proceeding to foreclose the lien of the state in accordance with | 2656 |
section 323.25, sections 323.65 to 323.79, or section 5721.18 of | 2657 |
the Revised Code or, in the case of delinquent vacant land, a | 2658 |
foreclosure proceeding in accordance with section 323.25, | 2659 |
sections 323.65 to 323.79, or section 5721.18 of the Revised Code, | 2660 |
or a foreclosure and forfeiture proceeding in accordance with | 2661 |
section 5721.14 of the Revised Code. In the case of a manufactured | 2662 |
or mobile home, the county treasurer shall cause a civil action to | 2663 |
be brought as provided under division (H) of section 4503.06 of | 2664 |
the Revised Code. | 2665 |
(B) If there is an outstanding tax certificate respecting a | 2666 |
delinquent parcel under section 5721.32 or 5721.33 of the Revised | 2667 |
Code, a written delinquent tax contract may not be entered into | 2668 |
under this section. To redeem a tax certificate in installments, | 2669 |
the owner or other person seeking to redeem the tax certificate | 2670 |
shall enter into a redemption payment plan under division (C) of | 2671 |
section 5721.38 of the Revised Code. | 2672 |
(C) As used in this section, "unpaid current taxes" means any | 2673 |
current taxes charged on the general tax list and duplicate of | 2674 |
real and public utility property or the manufactured home tax list | 2675 |
and duplicate that remain unpaid after the last day prescribed for | 2676 |
payment of the first installment of such taxes without penalty, | 2677 |
and any penalties associated with such taxes. | 2678 |
Sec. 323.47. (A) If land held by tenants in common is sold | 2679 |
upon proceedings in partition, or taken by the election of any of | 2680 |
the parties to such proceedings, or real estate is sold by | 2681 |
administrators, executors, guardians, or trustees, the court | 2682 |
shall order that the taxes, penalties, and assessments then due | 2683 |
and payable, and interest on those taxes, penalties, and | 2684 |
assessments, that are or will be a lien on such land or real | 2685 |
estate at the time the deed is transferred following the sale, be | 2686 |
discharged out of the proceeds of such sale or election. For | 2687 |
purposes of determining such amount, the county treasurer shall | 2688 |
estimate the amount of taxes, assessments, interest, and | 2689 |
penalties that will be payable at the time the deed of the | 2690 |
property is transferred to the purchaser. If the county | 2691 |
treasurer's estimate exceeds the amount of taxes, assessments, | 2692 |
interest, and penalties actually payable when the deed is | 2693 |
transferred to the purchaser, the officer who conducted the sale | 2694 |
shall refund to the purchaser the difference between the estimate | 2695 |
and the amount actually payable. If the amount of taxes, | 2696 |
assessments, interest, and penalties actually payable when the | 2697 |
deed is transferred to the purchaser exceeds the county | 2698 |
treasurer's estimate, the officer shall certify the amount of the | 2699 |
excess to the treasurer, who shall enter that amount on the real | 2700 |
and public utility property tax duplicate opposite the property; | 2701 |
the amount of the excess shall be payable at the next succeeding | 2702 |
date prescribed for payment of taxes in section 323.12 of the | 2703 |
Revised Code. | 2704 |
(B)(1) If real estate is sold at judicial sale, the court | 2705 |
shall order that the total of the following amounts shall be | 2706 |
discharged out of the proceeds of the sale but only to the extent | 2707 |
of such proceeds: | 2708 |
(a) Taxes and assessments the lien for which attaches before | 2709 |
the confirmation of sale but that are not yet determined, | 2710 |
assessed, and levied for the year in which confirmation occurs, | 2711 |
apportioned pro rata to the part of that year that precedes | 2712 |
confirmation, and any penalties and interest on those taxes and | 2713 |
assessments; | 2714 |
(b) All other taxes, assessments, penalties, and interest the | 2715 |
lien for which attached for a prior tax year but that have not | 2716 |
been paid on or before the date of confirmation. | 2717 |
(2) Upon the request of the officer who conducted the sale, | 2718 |
the county treasurer shall estimate the amount in division | 2719 |
(B)(1)(a) of this section. If the county treasurer's estimate | 2720 |
exceeds that amount, the officer who conducted the sale shall | 2721 |
refund to the purchaser the difference between the estimate and | 2722 |
the actual amount. If the actual amount exceeds the county | 2723 |
treasurer's estimate, the officer shall certify the amount of the | 2724 |
excess to the treasurer, who shall enter that amount on the real | 2725 |
and public utility property tax duplicate opposite the property; | 2726 |
the amount of the excess shall be payable at the next succeeding | 2727 |
date prescribed for payment of taxes in section 323.12 of the | 2728 |
Revised Code. | 2729 |
Sec. 323.49. (A) In addition to all other means provided by | 2730 |
law for collecting taxes and assessments charged upon real estate | 2731 |
specifically as such and penalties and interest charged on any tax | 2732 |
list and duplicate or delinquent land list in any county against | 2733 |
any entry of real estate, the county treasurer at any time after | 2734 |
any installment of such taxes and assessments has been delinquent | 2735 |
for more than six months and remains due and unpaid shall apply by | 2736 |
petition to the court of common pleas to be appointed receiver ex | 2737 |
officio of the rents, issues, and income of the real property | 2738 |
against which such taxes and assessments are charged, for the | 2739 |
purpose of satisfying out of such rents, issues, and income the | 2740 |
taxes and assessments upon such real property, together with the | 2741 |
penalties, interest, and costs charged or thereafter becoming | 2742 |
chargeable on any tax list and duplicate, or otherwise collectible | 2743 |
in respect thereof, and such costs and expenses of the | 2744 |
receivership as are allowed by the court. | 2745 |
(B) If the proper parties are before the court, it shall be | 2746 |
sufficient for the treasurer to allege in such petition the | 2747 |
description of such real property that appears on the tax list and | 2748 |
duplicate, that the money appearing to be due and unpaid by the | 2749 |
tax list and duplicate or by the delinquent land list has been due | 2750 |
and unpaid for more than six months, and that the treasurer | 2751 |
believes that collection thereof can be made by applying the | 2752 |
rents, issues, and income of such real property thereto, without | 2753 |
setting forth in the petition any other or special matter relating | 2754 |
thereto. The prayer of the petition shall be that the court make | 2755 |
an order that the rents, issues, and income of such real property | 2756 |
be applied to the payment of the amount set forth in the petition, | 2757 |
and if a penalty is otherwise chargeable by law on all or any part | 2758 |
of such amount, to the payment of such penalty to the date of | 2759 |
final entry in such action, and that the plaintiff be appointed | 2760 |
receiver ex officio of such rents, issues, and income for that | 2761 |
purpose. | 2762 |
(C) In such proceedings the treasurer may join in one action | 2763 |
any number of lots or lands, but the decree and any orders shall | 2764 |
be rendered separately, and any proceedings may be severed in the | 2765 |
decision of the court for the purpose of trial or appeal, where an | 2766 |
appeal is allowed, and the court shall make such order for payment | 2767 |
of costs as it deems equitable. | 2768 |
(D) The tax duplicate or the delinquent land tax certificate | 2769 |
or master list of delinquent tracts filed by the auditor with the | 2770 |
prosecuting attorney shall be prima-facie evidence on the trial of | 2771 |
such action of the amount and validity of the taxes, assessments, | 2772 |
and charges appearing due and unpaid thereon and of the nonpayment | 2773 |
thereof. The petition of the treasurer shall be verified and shall | 2774 |
be prima-facie evidence of all other facts therein stated. | 2775 |
(E) This section does not apply to any of the following: | 2776 |
(1) Real property entirely used and occupied in good faith by | 2777 |
the owner thereof as a private residence; | 2778 |
(2) The collection of delinquent taxes and assessments | 2779 |
charged against real property, the payment of which is subject to | 2780 |
a delinquent tax contract entered into pursuant to section 323.31 | 2781 |
of the Revised Code, so long as the delinquent tax contract | 2782 |
remains in effect; | 2783 |
(3) The collection of delinquent taxes charged against real | 2784 |
property that is the subject of an application for exemption from | 2785 |
taxation pursuant to section 5715.27 of the Revised Code. | 2786 |
(F) A county treasurer appointed under this section as | 2787 |
receiver ex officio of the rents, issues, and income of the real | 2788 |
property against which the delinquent taxes, assessments, | 2789 |
penalties, interest, and charges are charged, with the consent of | 2790 |
the court, may enter into a written agreement with a county land | 2791 |
reutilization corporation organized under Chapter 1724. of the | 2792 |
Revised Code for the corporation, acting as the treasurer's agent, | 2793 |
to exercise all powers granted to the treasurer under this section | 2794 |
and the order of appointment as receiver ex officio. | 2795 |
Sec. 323.50. In proceedings brought under section 323.49 of | 2796 |
the Revised Code, a finding shall be entered of the amount of | 2797 |
taxes and assessments found due and unpaid, of the penalty, | 2798 |
interest, costs, and charges, and of the probable annual amount of | 2799 |
the rents, issues, and income of such real property, together with | 2800 |
the probable costs and expenses of the receivership. If such real | 2801 |
property is used in whole or in part by the owner thereof for | 2802 |
manufacturing, mercantile, industrial, commercial, or other | 2803 |
business purposes, the court of common pleas shall find the annual | 2804 |
rental value thereof, which shall be considered as rents, issues, | 2805 |
and income of such real property for the purposes of this section. | 2806 |
If the court finds that the amount due and unpaid, together with | 2807 |
penalty, interest, costs, and other charges, and the costs and | 2808 |
expenses of the receivership applied for can be so collected, the | 2809 |
court shall order the same to be satisfied out of the rents, | 2810 |
issues, and income of such property | 2811 |
treasurer receiver ex officio thereof, and may consent to the | 2812 |
agency of a county land reutilization corporation if requested by | 2813 |
the treasurer in a petition filed under division (F) of section | 2814 |
323.49 of the Revised Code; provided that if the court finds that | 2815 |
the aggregate probable annual amount of the rents, issues, and | 2816 |
income of such real property joined in any one such action is less | 2817 |
than two thousand dollars, it shall be conclusively presumed that | 2818 |
the amount due and unpaid, together with penalty, interest, costs, | 2819 |
and other charges, cannot be collected, and in such event no such | 2820 |
order shall be made and the proceedings shall be dismissed, but | 2821 |
the court in such event shall adjudge the costs of the proceedings | 2822 |
against the defendant unless it is found that the action was | 2823 |
improvidently filed, in which event the costs may be adjudged | 2824 |
against the treasurer, and the treasurer shall pay the same from | 2825 |
an appropriation made for such purposes by the board of county | 2826 |
commissioners. Such receiver or the receiver's agent shall not be | 2827 |
required to give bond other than | 2828 |
bond. Upon application of any proper party, the court shall, | 2829 |
after a full hearing, order the receiver or the receiver's agent | 2830 |
to pay out of the rents, issues,
and income collected by | 2831 |
receiver or the receiver's agent from such property such expenses | 2832 |
in connection with the maintenance and operation of the property | 2833 |
as the court finds necessary to secure the greatest income from | 2834 |
such property, and shall from such rents, issues, and income order | 2835 |
the payment of premiums for fire, windstorm, and public liability | 2836 |
insurance. If the real property is used in whole or in part by the | 2837 |
owner thereof for manufacturing, mercantile, industrial, | 2838 |
commercial, or other business purposes, the court shall order such | 2839 |
owner to pay to the receiver or the receiver's agent in equal | 2840 |
monthly installments, in advance, the annual rental value of such | 2841 |
real property, as found by the court, until the amount for the | 2842 |
satisfaction of which such appointment was made, together with | 2843 |
costs and expenses of the receivership have been paid in full. If | 2844 |
any such installment of rent is not paid when due, such order | 2845 |
shall have the effect of a writ authorizing the receiver or the | 2846 |
receiver's agent summarily to evict such owner from such real | 2847 |
property and to exclude such owner from the use and occupation | 2848 |
thereof until such order is complied with. Whenever the amount | 2849 |
for the satisfaction of which such appointment has been made, has | 2850 |
been fully satisfied out of the rents, issues, and income | 2851 |
collected by the receiver or the receiver's agent from such | 2852 |
property, and the discharge of the receiver or the receiver's | 2853 |
agent has been decreed by the court, the proceedings shall be | 2854 |
dismissed, and the owner or any person interested in the real | 2855 |
property may upon presentation of a certified copy of the final | 2856 |
decree of the court to the treasurer receive receipted tax bills | 2857 |
for the payment of the taxes so satisfied. | 2858 |
Sec. 323.65. As used in sections 323.65 to | 2859 |
the Revised Code: | 2860 |
(A) "Abandoned land" means delinquent lands or delinquent | 2861 |
vacant lands, including any improvements on the lands, that are | 2862 |
unoccupied and that first appeared on the | 2863 |
compiled under division (C) of section 323.67 of the Revised Code, | 2864 |
or the delinquent tax list or delinquent vacant land tax list | 2865 |
compiled under section 5721.03 of the Revised Code, at whichever | 2866 |
of the following times is applicable: | 2867 |
(1) In the case of lands other than agricultural lands, at | 2868 |
any time after the county auditor makes the certification of the | 2869 |
delinquent land list under section 5721.011 of the Revised Code; | 2870 |
(2) In the case of agricultural lands, at any time after two | 2871 |
years after the county auditor makes the certification of the | 2872 |
delinquent land list under section 5721.011 of the Revised Code. | 2873 |
(B) "Agricultural land" means lands on the agricultural land | 2874 |
tax list maintained under section 5713.33 of the Revised Code. | 2875 |
(C) "Clerk of court" means the clerk of the court of common | 2876 |
pleas of the county in which specified abandoned land is located. | 2877 |
(D) "Delinquent lands" has the same meaning as in section | 2878 |
5721.01 of the Revised Code. | 2879 |
(E) "Delinquent vacant lands" means all lands that are | 2880 |
delinquent lands and that are unimproved by any structure. | 2881 |
(F) "Impositions" means delinquent taxes, assessments, | 2882 |
penalties, interest, costs, reasonable attorney's fees of a | 2883 |
certificate holder, applicable and permissible costs of the | 2884 |
prosecuting attorney of a county, and other permissible charges | 2885 |
against abandoned land. | 2886 |
(G)(1) "Unoccupied," with respect to a parcel of abandoned | 2887 |
land, means any of the following: | 2888 |
(a) No building, structure, land, or other improvement that | 2889 |
is subject to taxation and that is located on the parcel is | 2890 |
physically inhabited as a dwelling; | 2891 |
(b) No trade or business is actively being conducted on the | 2892 |
parcel by the owner, a tenant, or another party occupying the | 2893 |
parcel pursuant to a lease or other legal authority, or in a | 2894 |
building, structure, or other improvement that is subject to | 2895 |
taxation and that is located on the parcel; | 2896 |
(c) The parcel is uninhabited and there are no signs that it | 2897 |
is undergoing a change in tenancy and remains legally habitable, | 2898 |
or that it is undergoing improvements, as indicated by an | 2899 |
application for a building permit or other facts indicating that | 2900 |
the parcel is experiencing ongoing improvements; | 2901 |
(d) In the case of delinquent vacant land, there is no | 2902 |
permanent structure or improvement affixed on the land. | 2903 |
(2) For purposes of division (G)(1) of this section, it is | 2904 |
prima-facie evidence and a rebuttable presumption that may be | 2905 |
rebutted to the county board of revision that abandoned land is | 2906 |
unoccupied if, at the time the county auditor makes the | 2907 |
certification under section 5721.011 of the Revised Code, the | 2908 |
abandoned land is not agricultural land, and two or more of the | 2909 |
following apply: | 2910 |
(a) At the time of the inspection of the abandoned land by | 2911 |
2912 | |
abandoned land is located, no person, trade, or business inhabits, | 2913 |
or is visibly present from an exterior inspection of, the | 2914 |
abandoned land. | 2915 |
(b) No utility connections, including, but not limited to, | 2916 |
water, sewer, natural gas, or electric connections, service the | 2917 |
abandoned land, | 2918 |
being billed by any utility provider regarding the abandoned | 2919 |
land. | 2920 |
(c) The abandoned land is boarded up or otherwise sealed | 2921 |
because, immediately prior to being boarded up or sealed, it was | 2922 |
deemed by a political subdivision pursuant to its municipal, | 2923 |
county, state, or federal authority to be open, vacant, or | 2924 |
vandalized. | 2925 |
(H) "Community development organization" means a nonprofit | 2926 |
corporation that is formed or organized under Chapter 1702. or | 2927 |
1724. of the Revised Code and to which both of the following | 2928 |
apply: | 2929 |
(1) The organization is in good standing under law at the | 2930 |
time the county auditor makes the certification under section | 2931 |
5721.011 of the Revised Code and has remained in good standing | 2932 |
uninterrupted for at least the two years immediately preceding the | 2933 |
time of that certification or, in the case of a county land | 2934 |
reutilization corporation, has remained so from the date of | 2935 |
organization if less than two years. | 2936 |
(2) As of the time the county auditor makes the certification | 2937 |
under section 5721.011 of the Revised Code, the organization has | 2938 |
received from the county, municipal corporation, or township in | 2939 |
which abandoned land is located official authority or agreement by | 2940 |
a duly authorized officer of that county, municipal corporation, | 2941 |
or township to accept the owner's fee simple interest in the | 2942 |
abandoned land and to the abandoned land being foreclosed, and | 2943 |
that official authority or agreement had been | 2944 |
to the county treasurer or county board of revision in a form | 2945 |
that will reasonably confirm the county's, municipal | 2946 |
corporation's, or township's assent to transfer the land to that | 2947 |
community development organization under section 323.74 of the | 2948 |
Revised Code. No official authority or agreement by a duly | 2949 |
authorized officer of a county, municipal corporation, or | 2950 |
township must be received if a county land reutilization | 2951 |
corporation is authorized to receive tax-foreclosed property | 2952 |
under its articles of incorporation, regulations, or Chapter | 2953 |
1724. of the Revised Code. | 2954 |
(I) "Certificate holder" has the same meaning as in section | 2955 |
5721.30 of the Revised Code. | 2956 |
(J) "Abandoned land list" means the list of abandoned lands | 2957 |
compiled under division (A) of section 323.67 of the Revised Code. | 2958 |
(K) "Alternative redemption period," in any action to | 2959 |
foreclose the state's lien for unpaid delinquent taxes, | 2960 |
assessments, charges, penalties, interest, and costs on a parcel | 2961 |
of real property pursuant to section 323.25, sections 323.65 to | 2962 |
323.79, or section 5721.18 of the Revised Code, means forty-five | 2963 |
days after an adjudication of foreclosure of the parcel is | 2964 |
journalized by a court or county board of revision having | 2965 |
jurisdiction over the foreclosure proceedings. Upon the | 2966 |
expiration of the alternative redemption period, the right and | 2967 |
equity of redemption of any owner or party shall terminate | 2968 |
without further order of the court or board of revision. As used | 2969 |
in any section of the Revised Code and for any proceeding under | 2970 |
this chapter or section 5721.18 of the Revised Code, for purposes | 2971 |
of determining the alternative redemption period, the period | 2972 |
commences on the day immediately following the adjudication of | 2973 |
foreclosure and ends on and includes the forty-fifth day | 2974 |
thereafter. | 2975 |
(L) "County land reutilization corporation" means a | 2976 |
corporation organized under Chapter 1724. of the Revised Code. | 2977 |
Sec. 323.66. (A) In lieu of utilizing the judicial | 2978 |
foreclosure proceedings and other procedures and remedies | 2979 |
available under sections 323.25 to 323.28 or under Chapter 5721., | 2980 |
5722., or 5723. of the Revised Code, a county board of revision | 2981 |
created under section 5715.01 of the Revised Code, upon the | 2982 |
board's initiative, expressed by resolution, may foreclose the | 2983 |
state's lien for real estate taxes upon abandoned land in the | 2984 |
county and, upon the complaint of a certificate holder or county | 2985 |
land reutilization corporation, foreclose the lien of the state | 2986 |
or the certificate holder held under sections 5721.30 to 5721.43 | 2987 |
of the Revised Code. The board shall | 2988 |
the abandoned land by public auction or by other conveyance in | 2989 |
the
manner
prescribed by sections 323.65 to | 2990 |
Revised Code. If the certificate holder is a county land | 2991 |
reutilization corporation, any lands to which the certificates | 2992 |
apply are deemed to be abandoned lands regardless of occupancy, | 2993 |
thereby vesting jurisdiction in the board of revision to foreclose | 2994 |
upon such certificate holder's lien under sections 323.65 to | 2995 |
323.79 of the Revised Code. | 2996 |
(B)(1) A county board of revision may adopt rules as are | 2997 |
necessary to administer cases subject to its jurisdiction under | 2998 |
Chapter 5715. or adjudicated under sections 323.65 to | 2999 |
323.79 of the Revised Code, as long as the rules are consistent | 3000 |
with rules adopted by the tax commissioner under Chapter 5715. of | 3001 |
the Revised Code. Rules adopted by a board shall be limited to | 3002 |
rules relating to hearing procedure, the scheduling and location | 3003 |
of proceedings, case management, and practice forms. | 3004 |
(2) A county board of revision, upon any adjudication of | 3005 |
foreclosure under sections 323.65 to | 3006 |
Code, may prepare final orders of sale and deeds. For such | 3007 |
purposes, the board may create its own order of sale and deed | 3008 |
forms. The sheriff or clerk of court shall execute and deliver | 3009 |
any forms prepared under this division in the manner prescribed | 3010 |
in sections 323.65
to | 3011 |
(C) In addition to all other duties and functions provided by | 3012 |
law, under sections 323.65 to | 3013 |
the clerk of court, in the same manner as in civil actions, shall | 3014 |
provide summons and notice of hearings, maintain an official case | 3015 |
file, docket all proceedings, and tax as costs all necessary | 3016 |
actions in connection therewith in furtherance of the foreclosure | 3017 |
of abandoned land under those sections. The county board of | 3018 |
revision
shall file with the clerk of court all | 3019 |
orders and adjudications of the board, and the clerk shall | 3020 |
docket, as needed, and
journalize all | 3021 |
adjudications so filed by the board. The clerk may utilize the | 3022 |
court's existing journal or maintain a separate journal for | 3023 |
purposes of sections 323.65 to
| 3024 |
3025 | |
adjudications of the board shall not become effective until | 3026 |
journalized by the clerk. Staff of the board of revision may | 3027 |
schedule and execute, and file with the clerk of courts, notices | 3028 |
of hearings. | 3029 |
(D) For the purpose of efficiently and promptly implementing | 3030 |
sections 323.65 to | 3031 |
prosecuting attorney of the county, the county treasurer, the | 3032 |
clerk of court of the county, the county auditor, and the sheriff | 3033 |
of the county may promulgate rules, not inconsistent with | 3034 |
sections 323.65 to
| 3035 |
practice forms, forms of notice for hearings and notice to | 3036 |
parties, forms of orders and adjudications, fees, publication, and | 3037 |
other procedures customarily within their official purview and | 3038 |
respective duties. | 3039 |
Sec. 323.67. (A) The county treasurer, county auditor, a | 3040 |
county land reutilization corporation, or a certificate holder, | 3041 |
from the list compiled under division (C) of this section or the | 3042 |
delinquent tax list or delinquent vacant land tax list compiled | 3043 |
under section 5721.03 of the Revised Code, may identify and | 3044 |
compile a list of the parcels in the county that the treasurer, | 3045 |
auditor, corporation, or certificate holder determines to be | 3046 |
abandoned lands suitable for disposition under sections 323.65 to | 3047 |
3048 | |
3049 | |
3050 | |
3051 | |
may contain one or more parcels and may be transmitted to the | 3052 |
board of revision in such a form and manner that allows the | 3053 |
board to reasonably discern that the parcels constitute | 3054 |
abandoned lands. | 3055 |
(B)(1) | 3056 |
parcels compiled under
division (A) of this section | 3057 |
3058 | |
3059 | |
the county treasurer | 3060 |
prosecuting attorney, for purposes of collecting the delinquent | 3061 |
taxes, interest, penalties, and
charges levied on | 3062 |
3063 | |
3064 | |
the tax list | 3065 |
3066 | |
3067 | |
3068 | |
3069 | |
manner prescribed by sections 323.65
to | 3070 |
Revised Code. | 3071 |
3072 | |
3073 |
(2) If a certificate holder or county land reutilization | 3074 |
corporation compiles a list of parcels under division (A) of this | 3075 |
section that the certificate holder determines to be abandoned | 3076 |
lands suitable for disposition under sections 323.65 to | 3077 |
323.79 of the Revised Code, the certificate holder or corporation | 3078 |
may proceed under sections 323.68 and 323.69 of the Revised Code. | 3079 |
(C) For purposes of sections 323.65 to | 3080 |
Revised Code, the county auditor or county treasurer may compile | 3081 |
or certify | 3082 |
manner and at such times as will give effect to the expedited | 3083 |
foreclosure of abandoned land. | 3084 |
Sec. 323.68. (A)(1) | 3085 |
3086 | |
3087 | |
each parcel subject to foreclosure under sections 323.65 to 323.79 | 3088 |
of the Revised Code, the prosecuting attorney shall cause a title | 3089 |
search to be conducted for the purpose of identifying any | 3090 |
lienholders or other persons having a legal or equitable | 3091 |
ownership interest or other security interest of record in such | 3092 |
abandoned land | 3093 |
3094 |
(2) If a certificate holder or a county land reutilization | 3095 |
corporation compiles a list of the parcels that the certificate | 3096 |
holder or corporation determines to be abandoned land under | 3097 |
division (A) of section 323.67 of the Revised Code, the | 3098 |
certificate holder or corporation shall cause a title search to | 3099 |
be conducted for the purpose of identifying any lienholders or | 3100 |
other persons having a legal or equitable ownership interest or | 3101 |
other security interest of record
in the abandoned land | 3102 |
3103 |
(B) Notwithstanding section 5301.252 of the Revised Code, an | 3104 |
affidavit of a type described in that section shall not be | 3105 |
considered a lien or encumbrance on the abandoned land, and the | 3106 |
recording of an affidavit of a type described in that section | 3107 |
shall not serve in any way to impede the bona fide purchaser | 3108 |
status of the purchaser of any abandoned land sold at public | 3109 |
auction under sections 323.65 to | 3110 |
or of any other recipient of abandoned land transferred under | 3111 |
those sections. However, any affiant who records an affidavit | 3112 |
pursuant to section 5301.252 of the Revised Code shall be given | 3113 |
notice and summons under sections 323.69 to | 3114 |
Revised Code in the same manner as any lienholder. | 3115 |
Sec. 323.69. (A) Upon the completion of the title search | 3116 |
required by section 323.68 of the Revised Code, the prosecuting | 3117 |
attorney, representing the county treasurer, the county land | 3118 |
reutilization corporation, or the certificate holder may file with | 3119 |
the clerk of court a complaint for the foreclosure of each parcel | 3120 |
of abandoned land appearing on the abandoned land list | 3121 |
3122 | |
the equity of redemption on each parcel. The complaint shall name | 3123 |
all parties having any interest of record in the abandoned land | 3124 |
that was discovered in the title search. | 3125 |
(B)(1) In accordance with Civil Rule 4, the clerk of court | 3126 |
promptly shall serve notice of the summons and the complaint filed | 3127 |
under division (A) of this section to the last known address of | 3128 |
the record owner of the abandoned land and to the last known | 3129 |
address of each lienholder or other person having a legal or | 3130 |
equitable ownership interest or security interest of record | 3131 |
identified by the title search. The notice shall inform the | 3132 |
addressee that delinquent taxes stand charged against the | 3133 |
abandoned land; that the land will be sold at public auction or | 3134 |
otherwise disposed of if not redeemed by the owner or other | 3135 |
addressee; that the sale or transfer will occur at a date, time, | 3136 |
and place, and in the manner prescribed in sections 323.65 to | 3137 |
3138 | |
addressee may redeem the land by paying the total of the | 3139 |
impositions against the land | 3140 |
3141 | |
3142 | |
3143 | |
3144 | |
the parcel as prescribed in sections 323.65 to 323.79 of the | 3145 |
Revised Code or before the expiration of the alternative | 3146 |
redemption period, as may be applicable to the proceeding; that | 3147 |
the case is being prosecuted by the prosecuting attorney of the | 3148 |
county in the name of the county treasurer for the county in | 3149 |
which the abandoned land is located or by a certificate holder, | 3150 |
whichever is applicable; of the name, address, and telephone | 3151 |
number of the county board of revision before which the action is | 3152 |
pending; of the board case number for the action, which shall be | 3153 |
maintained in the official file and docket of the clerk of court; | 3154 |
and that all subsequent pleadings, petitions, and papers | 3155 |
associated with the case and filed by any interested party must be | 3156 |
filed with the clerk of court and will become part of the case | 3157 |
file for the board of revision. | 3158 |
(2) The notice required by division (B)(1) of this section | 3159 |
also shall inform the addressee that | 3160 |
record may, at any time on or before the twentieth day after | 3161 |
service of process is
perfected, file a | 3162 |
the | 3163 |
board dismiss the complaint and order that the abandoned land | 3164 |
identified in the notice be removed from the abandoned land list | 3165 |
3166 | |
3167 | |
filing
such a
| 3168 |
from that list, the abandoned land will be removed from the list | 3169 |
and cannot thereafter be disposed of under sections 323.65 to | 3170 |
3171 | |
abandoned land who is provided notice under division (B)(1) of | 3172 |
this section sells or otherwise conveys the owner's ownership | 3173 |
interest, and that any future attempts to collect delinquent | 3174 |
taxes, interest, penalties, and charges owed with respect to that | 3175 |
land and appearing on the delinquent tax list or delinquent | 3176 |
vacant land tax list, whichever the case may be, will be | 3177 |
conducted in accordance with the judicial foreclosure proceedings | 3178 |
and other remedies and procedures prescribed under sections | 3179 |
323.25 to 323.28 or under Chapters 5721., 5722., and 5723. of the | 3180 |
Revised Code until the record owner sells or otherwise conveys | 3181 |
the owner's ownership interest. | 3182 |
(C) Subsequent pleadings, | 3183 |
associated with the case and filed with the clerk of court shall | 3184 |
be served upon all parties of record in accordance with Civil | 3185 |
Rules 4 and 5, except that service by publication in any case | 3186 |
requiring such service shall require that any such publication | 3187 |
shall be advertised in the manner, and for the time periods and | 3188 |
frequency, prescribed in section 5721.18 of the Revised Code. A | 3189 |
party that fails to appear after being served with notice of a | 3190 |
final or interim hearing, by publication or otherwise, shall be | 3191 |
deemed to be in default, and no further service as to any | 3192 |
subsequent proceedings is required on such a party. Any | 3193 |
inadvertent noncompliance with those rules does not serve to | 3194 |
defeat or terminate the case, or subject the case to dismissal, | 3195 |
as long as actual notice or service of filed papers is shown by | 3196 |
a preponderance of the evidence or is acknowledged by the party | 3197 |
charged with notice or service, including by having made an | 3198 |
appearance or filing in relation to the case. The county board of | 3199 |
revision may conduct evidentiary hearings on the sufficiency of | 3200 |
process, service of process, or sufficiency of service of papers | 3201 |
in any proceeding arising from a complaint filed under this | 3202 |
section. Other than the notice and service provisions contained | 3203 |
in Civil Rules 4 and 5, the Rules of Civil Procedure shall not | 3204 |
be applicable to the proceedings of the board. The board of | 3205 |
revision may utilize procedures contained in the Rules of Civil | 3206 |
Procedure to the extent that such use facilitates the needs of | 3207 |
the proceedings, such as vacating orders, correcting clerical | 3208 |
mistakes, and providing notice to parties. To the extent not | 3209 |
otherwise provided in sections 323.65 to 323.79 of the Revised | 3210 |
Code, the board may apply the procedures prescribed by sections | 3211 |
323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the | 3212 |
Revised Code. Board practice shall be in accordance with the | 3213 |
practice and rules, if any, of the board that are promulgated by | 3214 |
the board under section 323.66 of the Revised Code and are not | 3215 |
inconsistent with sections 323.65 to | 3216 |
Revised Code. | 3217 |
(D) At any time after a foreclosure action is filed under | 3218 |
this section, the county board of revision may, upon its own | 3219 |
motion, dismiss the case without prejudice if it determines that, | 3220 |
given the complexity of the case or other circumstances, a court | 3221 |
would be a more appropriate forum for the action. | 3222 |
Sec. 323.70. (A) Subject to this section and to sections | 3223 |
323.71 and 323.72 of the Revised Code, a county board of revision | 3224 |
shall conduct a final hearing on the merits of a complaint filed | 3225 |
under section 323.69 of the Revised Code, including the validity | 3226 |
or amount of any impositions alleged in the complaint, not sooner | 3227 |
than thirty
days | 3228 |
service of
notice of summons and complaint has been perfected | 3229 |
3230 | |
finds that the validity or amount of all or a portion of the | 3231 |
impositions is not supported by a preponderance of the evidence, | 3232 |
the board may order the county auditor to remove from the tax list | 3233 |
and duplicate amounts the board finds invalid or not supported by | 3234 |
a preponderance of the evidence. The auditor shall remove all such | 3235 |
amounts from the tax list and duplicate as ordered by the board of | 3236 |
revision, including any impositions asserted under sections 715.26 | 3237 |
and 715.261 of the Revised Code. | 3238 |
(B) If, on or before the twentieth day after service of | 3239 |
process is perfected under division (B) of section 323.69 of the | 3240 |
Revised Code, | 3241 |
3242 | |
3243 | |
files with the clerk of court a | 3244 |
that the county board of revision
| 3245 |
3246 | |
removed from the abandoned land
list | 3247 |
3248 | |
conducting a hearing on the matter,
| 3249 |
the complaint for foreclosure of that
land and order | 3250 |
land to be removed from the list. Thereafter, until the record | 3251 |
owner sells or otherwise conveys the owner's ownership interest, | 3252 |
any attempts to collect delinquent taxes, interest, penalties, | 3253 |
and charges owed with respect to that land and appearing on the | 3254 |
delinquent tax list or delinquent vacant land tax list, whichever | 3255 |
the case may be, shall be conducted in accordance with the | 3256 |
judicial foreclosure proceedings and other remedies and | 3257 |
procedures prescribed under sections 323.25 to 323.28 or under | 3258 |
Chapters 5721., 5722., and 5723. of the Revised Code. | 3259 |
Sec. 323.71. (A)(1) If the county board of revision, upon its | 3260 |
own motion or pursuant to a hearing under division (A)(2) of this | 3261 |
section, determines that the impositions against a parcel of | 3262 |
abandoned land that is the subject of a complaint filed under | 3263 |
section 323.69 of the Revised Code exceed the fair market value of | 3264 |
that parcel as currently shown by the latest valuation by the | 3265 |
auditor of the county in which the land is located, then the | 3266 |
3267 | |
3268 | |
3269 | |
3270 | |
3271 | |
3272 | |
3273 | |
3274 | |
3275 | |
3276 | |
3277 | |
3278 | |
3279 | |
3280 | |
3281 | |
3282 | |
3283 | |
3284 | |
to hear and adjudicate the case as provided under sections 323.70 | 3285 |
and 323.72 of the Revised Code. Upon entry of an order of | 3286 |
foreclosure, the parcel may be disposed of as prescribed by | 3287 |
division (G) of section 323.73 of the Revised Code. | 3288 |
If the board of revision, upon its own motion or pursuant to | 3289 |
a hearing under division (A)(2) of this section, determines that | 3290 |
the impositions against a parcel do not exceed the fair market | 3291 |
value of the parcel as shown by the county auditor's then-current | 3292 |
valuation of the parcel, the parcel shall not be disposed of as | 3293 |
prescribed by division (G) of section 323.73 of the Revised Code, | 3294 |
but may be disposed of as otherwise provided in section 323.73, | 3295 |
323.74, 323.75, 323.77, or 323.78 of the Revised Code. | 3296 |
(2) | 3297 |
final hearing on a complaint is held under section 323.70 of the | 3298 |
Revised Code, an owner or lienholder may file with the county | 3299 |
board of revision a
good faith appraisal of the parcel | 3300 |
3301 | |
a hearing | 3302 |
3303 | |
determine whether the impositions against the parcel of abandoned | 3304 |
land exceed or do not exceed the fair market value of that parcel | 3305 |
as | 3306 |
that parcel | 3307 |
3308 | |
3309 |
| 3310 |
revision shall conduct a | 3311 |
3312 | |
impositions against the parcel | 3313 |
exceed the fair market value of
that parcel as | 3314 |
by the auditor's then-current valuation of that parcel. An owner | 3315 |
or lienholder must show by a preponderance of the evidence that | 3316 |
the impositions against the parcel do not exceed the auditor's | 3317 |
then-current valuation of the parcel in order to preclude the | 3318 |
application of division (G) of section 323.73 of the Revised Code. | 3319 |
3320 | |
3321 | |
3322 | |
3323 | |
3324 | |
3325 | |
3326 | |
3327 |
| 3328 |
3329 |
| 3330 |
| 3331 |
3332 | |
3333 |
| 3334 |
3335 |
| 3336 |
3337 | |
3338 |
| 3339 |
3340 | |
3341 | |
3342 | |
3343 | |
3344 | |
3345 | |
3346 | |
3347 | |
3348 | |
3349 | |
3350 | |
3351 |
| 3352 |
3353 | |
3354 | |
3355 | |
3356 | |
3357 | |
3358 | |
3359 | |
3360 | |
3361 | |
3362 |
(B) Any parcel of abandoned land for which the complaint is | 3363 |
not dismissed and that is not removed from the abandoned land list | 3364 |
3365 | |
in accordance
with division (A) | 3366 |
pursuant to a dismissal petition filed under division (B) of | 3367 |
section 323.70 of the Revised Code shall be disposed of as | 3368 |
prescribed in sections
323.65 to | 3369 |
Code. | 3370 |
(C) Notwithstanding sections 323.65 to | 3371 |
Revised Code to the contrary, for purposes of determining in any | 3372 |
proceeding under those sections whether the total of the | 3373 |
impositions against the abandoned land exceed the fair market | 3374 |
value of the abandoned land, it is prima-facie evidence and a | 3375 |
rebuttable presumption that may be rebutted to the county board of | 3376 |
revision that the auditor's then-current valuation of that | 3377 |
abandoned land is the fair market value of the land, regardless of | 3378 |
whether an independent appraisal has been performed. | 3379 |
Sec. 323.72. (A) | 3380 |
3381 | |
is filed under section 323.69 of the Revised Code, | 3382 |
3383 |
| 3384 |
record owner or another person having a legal or equitable | 3385 |
ownership interest in the abandoned land may plead only that the | 3386 |
impositions shown by the notice to be due and outstanding have | 3387 |
been paid in full or are invalid or inapplicable in whole or in | 3388 |
part, and may raise issues pertaining to service of process and | 3389 |
the parcel's status as abandoned land | 3390 |
(2) | 3391 |
abandoned land or before the expiration of the alternative | 3392 |
redemption period, a lienholder or another person having a | 3393 |
security interest of record in the abandoned land may plead that | 3394 |
the impositions shown by the notice to be due and outstanding | 3395 |
have been paid in full or, subject to division (C) of this | 3396 |
section, that in order to preserve the lienholder's or other | 3397 |
person's security interest of record in the land, the complaint | 3398 |
should be dismissed and the abandoned land should be removed | 3399 |
from the
abandoned land list
| 3400 |
3401 | |
provided in sections
323.65 to | 3402 |
Code. | 3403 |
(B) If the record owner or another person having a legal or | 3404 |
equitable ownership interest in a parcel of abandoned land | 3405 |
files | 3406 |
division (A)(1) of this section, or if a lienholder or another | 3407 |
person having a security interest of record in the abandoned land | 3408 |
3409 | |
(A)(2) of this section that asserts that the impositions have been | 3410 |
paid in full, the board shall schedule a hearing for a date not | 3411 |
sooner than thirty days, and not later than ninety days, after the | 3412 |
board receives the | 3413 |
the board shall notify the person that filed the | 3414 |
and all interested parties, other than parties in default, of the | 3415 |
date, time, and place of the hearing, and shall conduct the | 3416 |
hearing. The only questions to be considered at the hearing are | 3417 |
the amount and validity of all or a portion of the impositions, | 3418 |
whether those impositions have in fact been paid in full, and, | 3419 |
under division (A)(1) of this section, whether valid issues | 3420 |
pertaining to service of process and the parcel's status as | 3421 |
abandoned land have been raised. If the record owner, | 3422 |
lienholder, or other person shows by a preponderance of the | 3423 |
evidence that all impositions against the parcel have been paid, | 3424 |
the board shall dismiss the complaint and remove the parcel of | 3425 |
abandoned land from the
abandoned land list
| 3426 |
3427 | |
land shall not be offered for sale or otherwise conveyed under | 3428 |
sections 323.65 to | 3429 |
record owner, lienholder, or other person fails to appear, or | 3430 |
appears and fails to show by a preponderance of the evidence | 3431 |
that all impositions against the parcel have been paid, the | 3432 |
board shall proceed in the manner prescribed in section 323.73 | 3433 |
of the Revised Code. A hearing under this division may be | 3434 |
consolidated with any final hearing on the matter under section | 3435 |
323.70 of the Revised Code. | 3436 |
If the board determines that the impositions have been paid, | 3437 |
then the board, on its own motion, may dismiss the case without a | 3438 |
hearing. | 3439 |
(C) If a lienholder or another person having a security | 3440 |
interest of record in the abandoned land, other than the owner, | 3441 |
timely files | 3442 |
section | 3443 |
and the parcel of land be removed from the abandoned land list | 3444 |
3445 | |
and not disposed of as provided in sections 323.65 to | 3446 |
323.79 of the Revised Code in order to preserve the lienholder's | 3447 |
or other person's security interest, the county board of revision | 3448 |
may approve the request if the board finds that the sale or other | 3449 |
conveyance of the parcel of land under those sections would | 3450 |
unreasonably jeopardize the lienholder's or other person's ability | 3451 |
to enforce the security interest or to otherwise preserve the | 3452 |
lienholder's or other person's security interest. The board may | 3453 |
3454 | |
hearing | 3455 |
3456 | |
based on the available and submitted evidence of the parties. If | 3457 |
the board approves the request without a hearing, the board shall | 3458 |
file the decision with the clerk of court, and the clerk shall | 3459 |
send a notice of the decision to the lienholder or other person | 3460 |
by ordinary mail. In order for a lienholder or other person | 3461 |
having a security interest to show for purposes of this division | 3462 |
that the parcel of abandoned land should be removed from the list | 3463 |
in order "to preserve the lienholder's or other person's security | 3464 |
interest," the lienholder or other person must make a minimum | 3465 |
showing by a preponderance of the evidence pursuant to section | 3466 |
323.71 of the Revised Code that the impositions against the parcel | 3467 |
of abandoned land do not exceed the fair market value of the | 3468 |
abandoned land as determined by the auditor's then-current | 3469 |
valuation of that parcel, which valuation is presumed, subject to | 3470 |
rebuttal, to be the fair market value of the land. | 3471 |
(D) If | 3472 |
(C) of this section is filed and the county board of revision | 3473 |
approves a request made under those divisions, regardless of | 3474 |
whether a hearing is conducted under division (C) of this section, | 3475 |
the board shall | 3476 |
3477 | |
3478 | |
3479 | |
3480 | |
3481 | |
3482 | |
3483 | |
3484 | |
3485 | |
3486 | |
3487 | |
3488 |
If the county board of revision does not | 3489 |
3490 | |
complaint | 3491 |
3492 | |
not approve a request as described in division (B) or (C) of this | 3493 |
section after conducting a hearing, the board shall proceed with | 3494 |
the final hearing prescribed in section 323.70 of the Revised | 3495 |
Code and file its decision on the complaint for foreclosure with | 3496 |
the clerk of court. The clerk shall send written notice of the | 3497 |
decision to the parties by ordinary mail or by certified mail, | 3498 |
return receipt requested. If the board renders a decision | 3499 |
ordering the foreclosure and forfeiture of the parcel of | 3500 |
abandoned land, the parcel shall be disposed of under section | 3501 |
323.73 of the Revised Code. | 3502 |
Sec. 323.73. (A) Except as provided in division (G) of this | 3503 |
section or section 323.78 of the Revised Code, a parcel of | 3504 |
abandoned land that is to be disposed of under this section shall | 3505 |
be disposed of at a public auction scheduled and conducted as | 3506 |
described in this section. At least twenty-one days prior to the | 3507 |
date of the public auction, the clerk of court or sheriff of the | 3508 |
county shall advertise the public auction in a newspaper of | 3509 |
general circulation in the county in which the land is located. | 3510 |
The advertisement shall include the | 3511 |
3512 | |
time, and place of the auction, the permanent parcel number of the | 3513 |
land if a permanent parcel number system is in effect in the | 3514 |
county as provided in section 319.28 of the Revised Code or, if a | 3515 |
permanent parcel number system is not in effect, any other means | 3516 |
of identifying the parcel, and a notice stating that the | 3517 |
abandoned land is to be sold subject to the terms of sections | 3518 |
323.65 to | 3519 |
(B) The sheriff of the county or a designee of the sheriff | 3520 |
shall conduct the public auction at which the abandoned land will | 3521 |
be offered for sale. To qualify as a bidder, a person shall file | 3522 |
with the sheriff on a form provided by the sheriff a written | 3523 |
acknowledgment that the abandoned land being offered for sale is | 3524 |
to be conveyed in fee simple to the successful bidder. At the | 3525 |
auction, the sheriff of the county or a designee of the sheriff | 3526 |
shall begin the bidding at an amount equal to the total of the | 3527 |
impositions against the abandoned land, plus the costs apportioned | 3528 |
to the land under section 323.75 of the Revised Code. The | 3529 |
abandoned land shall be sold to the highest bidder. The county | 3530 |
sheriff or designee may reject any and all bids not meeting the | 3531 |
minimum bid requirements specified in this division. | 3532 |
(C) Except as otherwise permitted under section 323.74 of the | 3533 |
Revised Code, the successful bidder at a public auction conducted | 3534 |
under this section shall pay the sheriff of the county or a | 3535 |
designee of the sheriff a deposit of at least ten per cent of the | 3536 |
purchase price in cash, or by bank draft or official bank check, | 3537 |
at the time of the public auction, and shall pay the balance of | 3538 |
the purchase price | 3539 |
after the day on which the auction was held. Notwithstanding | 3540 |
section 321.261 of the Revised Code, with respect to | 3541 |
3542 | |
323.65 to | 3543 |
proceeds arising from the sale, transfer, or redemption of
| 3544 |
abandoned land, | 3545 |
3546 | |
3547 | |
3548 | |
3549 | |
to the credit of | 3550 |
fund to reimburse the fund for costs paid from the fund for the | 3551 |
transfer, redemption, or sale of abandoned land at public auction. | 3552 |
Not more than one-half of the twenty per cent may be used by the | 3553 |
treasurer for community development, nuisance abatement, | 3554 |
foreclosure prevention, demolition, and related services or | 3555 |
distributed by the treasurer to a land reutilization corporation. | 3556 |
The balance of the proceeds, if any, shall be distributed to the | 3557 |
appropriate political subdivisions and other taxing units in | 3558 |
proportion to their respective claims for taxes, assessments, | 3559 |
interest, and penalties on the land. Upon the sale of foreclosed | 3560 |
lands, the clerk of court shall hold any surplus proceeds in | 3561 |
excess of the impositions until the clerk receives an order of | 3562 |
priority and amount of distribution of the surplus that are | 3563 |
adjudicated by a court of competent jurisdiction or receives a | 3564 |
certified copy of an agreement between the parties entitled to a | 3565 |
share of the surplus providing for the priority and distribution | 3566 |
of the surplus. Any party to the action claiming a right to | 3567 |
distribution of surplus shall have a separate cause of action in | 3568 |
the county or municipal court of the jurisdiction in which the | 3569 |
land reposes, provided the board confirms the transfer or | 3570 |
regularity of the sale. Any dispute over the distribution of the | 3571 |
surplus shall not affect or revive the equity of redemption after | 3572 |
the board confirms the transfer or sale. | 3573 |
(D) Upon the sale or transfer of abandoned land pursuant to | 3574 |
this section, the owner's fee simple interest in the land shall | 3575 |
be conveyed to the purchaser. A conveyance under this division is | 3576 |
free and clear of any liens and encumbrances of the parties named | 3577 |
in the complaint for foreclosure attaching before the sale or | 3578 |
transfer, and free and clear of any liens for taxes, except for | 3579 |
federal tax liens and covenants and easements of record attaching | 3580 |
before the sale. | 3581 |
(E) The county board of revision shall reject the sale of | 3582 |
abandoned land to any person if it is shown by a preponderance of | 3583 |
the evidence that the person is delinquent in the payment of taxes | 3584 |
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739., | 3585 |
5741., or 5743. of the Revised Code or any real property taxing | 3586 |
provision of the Revised Code. The board also shall reject the | 3587 |
sale of abandoned land to any person if it is shown by a | 3588 |
preponderance of the evidence that the person is delinquent in the | 3589 |
payment of property taxes on any parcel in the county, or to a | 3590 |
member of any of the following classes of parties connected to | 3591 |
that person: | 3592 |
(1) A member of that person's immediate family; | 3593 |
(2) Any other person with a power of attorney appointed by | 3594 |
that person; | 3595 |
(3) A sole proprietorship owned by that person or a member of | 3596 |
that person's immediate family; | 3597 |
(4) A partnership, trust, business trust, corporation, | 3598 |
association, or other entity in which that person or a member of | 3599 |
that person's immediate family owns or controls directly or | 3600 |
indirectly any beneficial or legal interest. | 3601 |
(F) If the purchase of abandoned land sold pursuant to this | 3602 |
section or section 323.74 of the Revised Code is for less than the | 3603 |
sum of the impositions against the abandoned land and the costs | 3604 |
apportioned to the land under division (A) of section 323.75 of | 3605 |
the Revised Code, then, upon the sale or transfer, all liens for | 3606 |
taxes due at the time the deed of the property is conveyed to the | 3607 |
purchaser following the sale or transfer, and liens subordinate | 3608 |
to liens for taxes, shall be deemed satisfied and discharged. | 3609 |
(G) If the county board of revision finds that the total of | 3610 |
the impositions against the abandoned land are greater than the | 3611 |
fair market value of the abandoned land as determined by the | 3612 |
auditor's then-current valuation of that land, the board, at any | 3613 |
final hearing under section 323.70 of the Revised Code, may order | 3614 |
the property foreclosed and, without an appraisal or public | 3615 |
auction, order the sheriff to execute a deed to the certificate | 3616 |
holder or county land reutilization corporation that filed a | 3617 |
complaint under section 323.69 of the Revised Code, or to a | 3618 |
community development organization, school district, municipal | 3619 |
corporation, county, or township, whichever is applicable, as | 3620 |
provided in section 323.74 of the Revised Code, except that no | 3621 |
deed shall be transferred to a county land reutilization | 3622 |
corporation after two years following the filing of its articles | 3623 |
of incorporation by the secretary of state. Upon a transfer under | 3624 |
this division, all liens for taxes due at the time the deed of | 3625 |
the property is transferred to the certificate holder, community | 3626 |
development organization, school district, municipal | 3627 |
corporation, county, or township following the conveyance, and | 3628 |
liens subordinate to liens for taxes, shall be deemed satisfied | 3629 |
and discharged. | 3630 |
Sec. 323.74. (A) If a public auction is held for abandoned | 3631 |
land pursuant to section 323.73 of the Revised Code, but the land | 3632 |
is not sold at the public auction, the county board of revision | 3633 |
may order the disposition of the abandoned land in accordance with | 3634 |
division (B) or (C) of this section. | 3635 |
(B) The abandoned land offered for sale at a public auction | 3636 |
as described in section 323.73 of the Revised Code, but not sold | 3637 |
at the auction, may be offered | 3638 |
3639 | |
3640 | |
for sale in any usual and customary manner by the sheriff as | 3641 |
otherwise provided by law. The subsequent public auction | 3642 |
be held in the same manner as the public auction was held under | 3643 |
section 323.73 of the Revised Code, but the minimum bid at an | 3644 |
auction held under this division shall be the lesser of fifty per | 3645 |
cent of fair market value of the abandoned land as currently shown | 3646 |
by the county auditor's latest valuation, or the sum of the | 3647 |
impositions against the abandoned land plus the costs apportioned | 3648 |
to the land under section 323.75 of the Revised Code. Notice of | 3649 |
any subsequent sale pursuant to this section may be given in the | 3650 |
original notice of sale listing the time, date, and place of the | 3651 |
subsequent sale. | 3652 |
(C) Upon certification from the sheriff that abandoned land | 3653 |
was offered for sale at a public auction as described in section | 3654 |
323.73 of the Revised Code but was not purchased, a community | 3655 |
development organization or any school district, municipal | 3656 |
corporation, county, or township in which the land is located may | 3657 |
3658 | |
3659 | |
development organization, school district, municipal corporation, | 3660 |
county, or township at the time described in this division. The | 3661 |
3662 | |
board of revision at any time from the date the complaint for | 3663 |
foreclosure is filed under section 323.69 of the Revised Code, but | 3664 |
not later than sixty days after the date on which the land was | 3665 |
first offered for sale. A county land reutilization corporation | 3666 |
may not submit such a request, and the board of revision shall not | 3667 |
accept such a request submitted, after two years following the | 3668 |
filing of the corporation's articles of incorporation by the | 3669 |
secretary of state. The | 3670 |
representation that the | 3671 |
district, or political subdivision, not later than thirty days | 3672 |
after receiving legal title to the abandoned land, will begin | 3673 |
basic exterior improvements that will protect the land from | 3674 |
further unreasonable deterioration. The improvements shall | 3675 |
include, but are not limited to, the removal of trash and refuse | 3676 |
from the exterior of the premises and the securing of open, | 3677 |
vacant, or vandalized areas on the exterior of the premises. The | 3678 |
representation shall be deemed to have been given if the notice is | 3679 |
supplied by an electing subdivision as defined in section 5722.01 | 3680 |
of the Revised Code. | 3681 |
(D) The county board of revision, | 3682 |
3683 | |
foreclosure and forfeiture against the abandoned land | 3684 |
order the sheriff to dispose of the abandoned land as prescribed | 3685 |
in | 3686 |
except that no interest in such abandoned lands shall be | 3687 |
transferred to a county land reutilization corporation after two | 3688 |
years following the filing of its articles of incorporation by the | 3689 |
secretary of state. The order by the board shall include | 3690 |
instructions to the sheriff to transfer the land to the specified | 3691 |
community development organization, school district, municipal | 3692 |
corporation, county, or township after payment of the costs of | 3693 |
disposing of the abandoned land pursuant to section 323.75 of the | 3694 |
Revised Code or, if any negotiated price has been agreed to | 3695 |
between the county treasurer and the community development | 3696 |
organization, school district, municipal corporation, county, or | 3697 |
township, after payment of that negotiated price as certified by | 3698 |
the board to the sheriff. | 3699 |
(E) Upon receipt of | 3700 |
section, the sheriff shall convey by sheriff's deed the | 3701 |
fee simple interest in, and to, the abandoned land. If the | 3702 |
abandoned land is transferred pursuant to division (D) of this | 3703 |
section and the county treasurer reasonably determines that the | 3704 |
transfer will result in the property being occupied, the county | 3705 |
treasurer may waive, but is not required to waive, some or all of | 3706 |
the impositions against the abandoned land or costs apportioned to | 3707 |
the land under section 323.75 of the Revised Code | 3708 |
3709 | |
3710 | |
3711 |
(F) Upon a transfer under this section, all liens for taxes | 3712 |
due at the time the deed of the property is conveyed to a | 3713 |
purchaser or transferred to a community development organization, | 3714 |
school district, municipal corporation, county, or township, and | 3715 |
liens subordinate to liens for taxes, shall be deemed satisfied | 3716 |
and discharged. | 3717 |
(G) Any parcel that has been advertised and offered for sale | 3718 |
pursuant to foreclosure proceedings and has not sold for want of | 3719 |
bidders or been otherwise transferred under sections 323.65 to | 3720 |
323.79 of the Revised Code shall be forfeited or otherwise | 3721 |
disposed of in the same manner as lands under section 323.25 or | 3722 |
5721.18 or Chapter 5723. of the Revised Code. | 3723 |
Sec. 323.75. (A) The county treasurer or county prosecuting | 3724 |
attorney shall apportion the costs of the proceedings with | 3725 |
respect to abandoned lands offered for sale at a public auction | 3726 |
held pursuant to section 323.73 or 323.74 of the Revised Code | 3727 |
among those lands | 3728 |
equally, or in proportion to the fair market values of the lands. | 3729 |
The costs of the proceedings include the costs of conducting the | 3730 |
title search, notifying record owners or other persons required | 3731 |
to be notified of the pending sale, advertising the sale, and any | 3732 |
other costs incurred by the county board of revision, county | 3733 |
treasurer, county auditor, clerk of court, prosecuting attorney, | 3734 |
or county sheriff in performing their duties under sections | 3735 |
323.65 to | 3736 |
(B) All costs assessed in connection with proceedings under | 3737 |
sections 323.65 to | 3738 |
3739 |
(1) If the abandoned land in question is purchased at public | 3740 |
auction, from the purchaser of the abandoned land; | 3741 |
(2) In the case of abandoned land transferred to a community | 3742 |
development organization, school district, municipal corporation, | 3743 |
county, or
township | 3744 |
323.74 of the Revised Code, from either of the following: | 3745 |
(a) | 3746 |
or in part from the delinquent tax and assessment collection fund | 3747 |
created under section 321.261 of the Revised Code, in which case | 3748 |
the amount shall be a prior charge to the fund before its equal | 3749 |
allocation between the county treasurer and prosecuting attorney; | 3750 |
(b) | 3751 |
3752 | |
municipal corporation, county, or township, whichever is | 3753 |
applicable | 3754 |
3755 |
(3) If the abandoned land in question is transferred to a | 3756 |
certificate holder, from the certificate holder. | 3757 |
(C) If a parcel of abandoned land is sold or otherwise | 3758 |
transferred pursuant to sections 323.65 to | 3759 |
Revised Code, the officer who conducted the sale or made the | 3760 |
transfer, the prosecuting attorney, or the county treasurer may | 3761 |
collect a recording fee from the purchaser or transferee of the | 3762 |
parcel at the time of the sale or transfer and shall prepare the | 3763 |
deed conveying title to the parcel or execute the deed prepared by | 3764 |
the board for that purpose. That officer or the prosecuting | 3765 |
attorney or treasurer is authorized to record on behalf of that | 3766 |
purchaser or transferee the deed conveying title to the parcel, | 3767 |
notwithstanding that the deed may not actually have been | 3768 |
delivered to the purchaser or transferee prior to the recording | 3769 |
of the deed. Receiving title to a parcel under sections 323.65 to | 3770 |
323.79 of the Revised Code constitutes the transferee's consent | 3771 |
to an officer, prosecuting attorney, or county treasurer to file | 3772 |
the deed to the parcel for recording. Nothing in this division | 3773 |
shall be construed to require an officer, prosecuting attorney, | 3774 |
or treasurer to file a deed or to relieve a transferee's | 3775 |
obligation to file a deed. Upon confirmation of that sale or | 3776 |
transfer, the deed shall be deemed delivered to the purchaser or | 3777 |
transferee of the parcel. | 3778 |
Sec. 323.76. Upon the sale of abandoned land at public | 3779 |
auction pursuant to section 323.73 or 323.74 of the Revised Code, | 3780 |
or upon the county board of revision's order to the sheriff to | 3781 |
transfer abandoned land to a community development organization, | 3782 |
school district, municipal corporation, county, or township | 3783 |
3784 | |
Code, any common law or statutory right of redemption shall | 3785 |
forever terminate upon the occurrence of whichever of the | 3786 |
following is applicable: | 3787 |
(A) In the case of a sale of the land at public auction, upon | 3788 |
the order of confirmation of the sale by | 3789 |
board of
revision and the filing of | 3790 |
order with the clerk of court, who shall enter it upon the | 3791 |
journal of the court or a separate journal; | 3792 |
(B) In the case of a transfer of the land to a community | 3793 |
development organization, school district, municipal corporation, | 3794 |
county, or
township | 3795 |
323.74 of the Revised Code, upon the filing with the clerk of | 3796 |
court | 3797 |
parcel based on the adjudication of foreclosure by the county | 3798 |
board of revision | 3799 |
3800 | |
ordering the sheriff to transfer the land in fee simple to the | 3801 |
community development organization, school district, municipal | 3802 |
corporation, county, or township pursuant to such adjudication, | 3803 |
which the clerk shall enter upon the journal of the court or a | 3804 |
separate journal; | 3805 |
(C)(1) In the case of a transfer of the land to a certificate | 3806 |
holder or county land reutilization corporation pursuant to | 3807 |
division (G) of section 323.73 of the Revised Code, upon the | 3808 |
filing with the clerk of court | 3809 |
revision's order to the sheriff to execute a deed to the | 3810 |
certificate holder or corporation based on the adjudication of | 3811 |
foreclosure, which the clerk shall enter upon the journal of the | 3812 |
court or a separate journal; | 3813 |
(2) In the case of an adjudication of foreclosure in which a | 3814 |
court or board of revision has included in its adjudication decree | 3815 |
that the alternative redemption period authorized in section | 3816 |
323.78 of the Revised Code applies, then upon the expiration of | 3817 |
such alternative redemption period. | 3818 |
Sec. 323.77. (A) As used in this section, "electing | 3819 |
subdivision" has the same meaning as in section 5722.01 of the | 3820 |
Revised Code. | 3821 |
(B) At any time from the date the complaint for foreclosure | 3822 |
is filed under section 323.69 of the Revised Code, but not later | 3823 |
than sixty days after the date on which the land was first offered | 3824 |
for sale, an electing subdivision or a county land reutilization | 3825 |
corporation may give the county treasurer, prosecuting attorney, | 3826 |
or board of revision notice in writing that it seeks to acquire | 3827 |
any parcel of abandoned land, identified by parcel number, from | 3828 |
the abandoned land list | 3829 |
3830 | |
such parcel of abandoned land identified under this section is | 3831 |
offered for sale pursuant to section 323.73 of the Revised Code, | 3832 |
but is not sold for want of a minimum bid, the electing | 3833 |
subdivision or a county land reutilization corporation that | 3834 |
identified that parcel of abandoned land shall be deemed to have | 3835 |
appeared at the sale and submitted the winning bid at the | 3836 |
auction, and the parcel of abandoned land shall be sold to the | 3837 |
electing subdivision or corporation for no consideration other | 3838 |
than the costs prescribed in section 323.75 of the Revised Code | 3839 |
or those costs to which the electing subdivision or corporation | 3840 |
and the county treasurer mutually agree. No interest in such | 3841 |
abandoned lands shall be transferred to a county land | 3842 |
reutilization corporation under this section after two years | 3843 |
following the filing of its articles of incorporation by the | 3844 |
secretary of state. The conveyance shall be confirmed, and any | 3845 |
common law or statutory right of redemption forever terminated, | 3846 |
upon the
filing with the clerk of court | 3847 |
3848 | |
of foreclosure by the
county board of revision
| 3849 |
3850 | |
3851 | |
3852 | |
upon the journal of the court or a separate journal. | 3853 |
If a county land reutilization corporation and an electing | 3854 |
subdivision both request to acquire the parcel, the electing | 3855 |
subdivision shall have priority to acquire the parcel. | 3856 |
Notwithstanding its prior notice to the county treasurer under | 3857 |
this section that it seeks to acquire the parcel of abandoned | 3858 |
land, if a county land reutilization corporation has also | 3859 |
requested to acquire the parcel, the electing subdivision may | 3860 |
withdraw the notice before confirmation of the conveyance, in | 3861 |
which case the parcel shall be conveyed to the county land | 3862 |
reutilization corporation. | 3863 |
Sec. 323.78. Notwithstanding anything in Chapters 323., | 3864 |
5721., and 5723. of the Revised Code, if the county treasurer in | 3865 |
any petition for foreclosure elects to invoke the alternative | 3866 |
redemption period, then upon any adjudication of foreclosure by | 3867 |
any court or the board of revision in any proceeding under | 3868 |
section 323.25, sections 323.65 to 323.79, or section 5721.18 of | 3869 |
the Revised Code, the following apply: | 3870 |
(A) Unless otherwise ordered by a motion of the court or | 3871 |
board of revision, the petition shall assert, and any notice of | 3872 |
final hearing shall include, that upon foreclosure of the parcel, | 3873 |
the equity of redemption in any parcel by its owner shall be | 3874 |
forever terminated after the expiration of the alternative | 3875 |
redemption period, that the parcel thereafter may be sold at | 3876 |
sheriff's sale either by itself or together with other parcels as | 3877 |
permitted by law; or that the parcel may, by order of the court or | 3878 |
board of revision, be transferred directly to a municipal | 3879 |
corporation, township, county, school district, or county land | 3880 |
reutilization corporation without appraisal and without a sale, | 3881 |
free and clear of all impositions and any other liens on the | 3882 |
property, which shall be deemed forever satisfied and discharged. | 3883 |
(B) After the expiration of the alternative redemption period | 3884 |
following an adjudication of foreclosure, by order of the court or | 3885 |
board of revision, any equity of redemption is forever | 3886 |
extinguished, and the parcel may be transferred individually or | 3887 |
in lots with other tax-foreclosed properties to a municipal | 3888 |
corporation, township, county, school district, or county land | 3889 |
reutilization corporation without appraisal and without a sale, | 3890 |
upon which all impositions and any other liens subordinate to | 3891 |
liens for impositions due at the time the deed to the property is | 3892 |
conveyed to a purchaser or transferred to a community development | 3893 |
organization, county land reutilization corporation, municipal | 3894 |
corporation, county, township, or school district, shall be deemed | 3895 |
satisfied and discharged. Other than the order of the court or | 3896 |
board of revision so ordering the transfer of the parcel, no | 3897 |
further act of confirmation or other order shall be required for | 3898 |
such a transfer, or for the extinguishment of any right of | 3899 |
redemption. No such parcel shall be transferred to a county land | 3900 |
reutilization corporation after two years following the filing of | 3901 |
its articles of incorporation by the secretary of state. | 3902 |
(C) Upon the expiration of the alternative redemption period | 3903 |
in cases to which the alternative redemption period has been | 3904 |
ordered, if no community development organization, county land | 3905 |
reutilization corporation, municipal corporation, county, | 3906 |
township, or school district has requested title to the parcel, | 3907 |
the court or board of revision may order the property sold as | 3908 |
otherwise provided in Chapters 323. and 5721. of the Revised | 3909 |
Code, and, failing any bid at any such sale, the parcel shall be | 3910 |
forfeited to the state and otherwise disposed of pursuant to | 3911 |
Chapter 5723. of the Revised Code. | 3912 |
| 3913 |
pursuant to sections 323.65 to | 3914 |
who is aggrieved in any of the proceedings of the county board of | 3915 |
revision under those sections may file an appeal in the court of | 3916 |
common pleas pursuant to Chapters 2505. and 2506. of the Revised | 3917 |
Code upon a final order of foreclosure and forfeiture by the | 3918 |
board. A final order of foreclosure and forfeiture occurs upon | 3919 |
confirmation of any sale or upon confirmation of any conveyance or | 3920 |
transfer to a certificate holder, community development | 3921 |
organization, county land reutilization corporation organized | 3922 |
under Chapter 1724. of the Revised Code, municipal corporation, | 3923 |
county,
or township pursuant to sections 323.65 to | 3924 |
of the Revised Code. An appeal as provided in this section shall | 3925 |
proceed as an appeal de novo and may include issues raised or | 3926 |
adjudicated in the proceedings before the county board of | 3927 |
revision, as well as other issues that are raised for the first | 3928 |
time on appeal and that are pertinent to the abandoned land that | 3929 |
is the subject of those proceedings. | 3930 |
An appeal shall be filed not later than fourteen days after | 3931 |
the date on which the order of confirmation of the sale or of the | 3932 |
conveyance or transfer to a certificate holder, community | 3933 |
development organization, county land reutilization corporation, | 3934 |
municipal corporation, county, or township is filed with and | 3935 |
journalized by the clerk of court. The court does not have | 3936 |
jurisdiction to hear any appeal filed after the expiration of that | 3937 |
fourteen-day period. If the fourteenth day after the date on which | 3938 |
the confirmation is filed with the clerk of court falls upon a | 3939 |
weekend or official holiday during which the court is closed, then | 3940 |
the filing shall be made on the next day the court is open for | 3941 |
business. | 3942 |
Sec. 715.26. Any municipal corporation may: | 3943 |
(A) Regulate the erection of buildings or other structures | 3944 |
and the sanitary condition thereof, the repair of, alteration in, | 3945 |
and addition to buildings or other structures; | 3946 |
(B) Provide for the inspection of buildings or other | 3947 |
structures and for the removal and repair of insecure, unsafe, or | 3948 |
structurally defective buildings or other structures under this | 3949 |
section or section 715.261 of the Revised Code. At least thirty | 3950 |
days prior to the removal or repair of any insecure, unsafe, or | 3951 |
structurally defective building, the municipal corporation, or its | 3952 |
agent pursuant to an agreement entered into under division (E) of | 3953 |
section 715.261 of the Revised Code, shall give notice by | 3954 |
certified mail of its intention with respect to such removal or | 3955 |
repair to the holders of legal or equitable liens of record upon | 3956 |
the real property on which such building is located and to owners | 3957 |
of record of such property. The owners of record of such property | 3958 |
or the holders of liens of record upon such property may enter | 3959 |
into an agreement with the municipal corporation, or a county land | 3960 |
reutilization corporation organized under Chapter 1724. of the | 3961 |
Revised Code that is serving as the municipal corporation's agent, | 3962 |
to perform the removal or repair of the insecure, unsafe, or | 3963 |
structurally defective building. If an emergency exists, as | 3964 |
determined by the municipal corporation, notice may be given other | 3965 |
than by certified mail and less than thirty days prior to such | 3966 |
removal or repair. If for any reason notice is not given, the lien | 3967 |
provided for in section 715.261 of the Revised Code as a result of | 3968 |
such removal or repair is valid but shall be subordinate to any | 3969 |
liens of prior record. If notice is provided in accordance with | 3970 |
this section, a lien under section 715.261 of the Revised Code | 3971 |
for such removal or repair is effective on the date the municipal | 3972 |
corporation or county land reutilization corporation incurred | 3973 |
expenses in such removal or repair. | 3974 |
(C) Require, regulate, and provide for the numbering and | 3975 |
renumbering of buildings by the owners or occupants thereof or at | 3976 |
the expense of such municipal corporation; | 3977 |
(D) Provide for the construction, erection, operation of, and | 3978 |
placing of elevators, stairways, and fire escapes in and upon | 3979 |
buildings; | 3980 |
(E) Contract for the services of an electrical safety | 3981 |
inspector, as defined in section 3783.01 of the Revised Code, to | 3982 |
conduct inspections of electrical installations within the | 3983 |
municipal corporation; | 3984 |
(F) Whenever a policy or policies of insurance are in force | 3985 |
providing coverage against the peril of fire on a building or | 3986 |
structure and the loss agreed to between the named insured or | 3987 |
insureds and the company or companies is more than five thousand | 3988 |
dollars and equals or exceeds sixty per cent of the aggregate | 3989 |
limits of liability on all fire policies covering the building or | 3990 |
structure on the property, accept security payments and follow the | 3991 |
procedures of divisions (C) and (D) of section 3929.86 of the | 3992 |
Revised Code. | 3993 |
Sec. 715.261. (A) As used in this section, "total cost" | 3994 |
means any costs incurred due to the use of employees, materials, | 3995 |
or equipment of the municipal corporation or its agent pursuant to | 3996 |
division (E) of this section, any costs arising out of contracts | 3997 |
for labor, materials, or equipment, and costs of service of notice | 3998 |
or publication required under this section. | 3999 |
(B) A municipal corporation or its agent pursuant to division | 4000 |
(E) of this section may collect the total cost of removing, | 4001 |
repairing, or securing insecure, unsafe, structurally defective, | 4002 |
abandoned, deserted, or open and vacant buildings or other | 4003 |
structures, of making emergency corrections of hazardous | 4004 |
conditions, or of abating any nuisance by any of the following | 4005 |
methods: | 4006 |
(1) The clerk of the legislative authority of the municipal | 4007 |
corporation or its agent pursuant to division (E) of this section | 4008 |
may certify the total costs, together with a proper description of | 4009 |
the lands, to the county auditor who shall place the costs upon | 4010 |
the tax list and duplicate. The costs are a lien upon such lands | 4011 |
from and
after the date | 4012 |
costs shall be collected as other taxes and returned to the | 4013 |
municipal corporation or its agent pursuant to division (E) of | 4014 |
this section, as directed by the clerk of the legislative | 4015 |
authority in the certification of the total costs or in an | 4016 |
affidavit from the agent delivered to the county auditor or | 4017 |
county treasurer. The placement of the costs on the tax list and | 4018 |
duplicate relates back to, and is effective in priority, as of the | 4019 |
date the costs were incurred, provided that the municipal | 4020 |
corporation or its agent pursuant to division (E) of this section | 4021 |
certifies the total costs within one year from the date the costs | 4022 |
were incurred. | 4023 |
(2) The municipal corporation or its agent pursuant to | 4024 |
division (E) of this section may commence a civil action to | 4025 |
recover the total costs from the owner. | 4026 |
(C) This section applies to any action taken by a municipal | 4027 |
corporation, or its agent pursuant to division (E) of this | 4028 |
section, pursuant to section 715.26 of the Revised Code or | 4029 |
pursuant to Section 3 of Article XVIII, Ohio Constitution. | 4030 |
(D) A municipal corporation or its agent pursuant to division | 4031 |
(E) of this section shall not certify to the county auditor for | 4032 |
placement upon the tax list and duplicate the cost of any action | 4033 |
that it takes under division (B) of this section if the action is | 4034 |
taken on land that has been forfeited to this state for delinquent | 4035 |
taxes, unless the owner of record redeems the land. | 4036 |
(E) A municipal corporation may enter into an agreement with | 4037 |
a county land reutilization corporation organized under Chapter | 4038 |
1724. of the Revised Code wherein the county land reutilization | 4039 |
corporation agrees to act as the agent of the municipal | 4040 |
corporation in connection with removing, repairing, or securing | 4041 |
insecure, unsafe, structurally defective, abandoned, deserted, or | 4042 |
open and vacant buildings or other structures, making emergency | 4043 |
corrections of hazardous conditions, or abating any nuisance, | 4044 |
including high weeds, overgrown brush, and trash and debris from | 4045 |
vacant lots. The total costs of such actions may be collected by | 4046 |
the corporation pursuant to division (B) of this section, and | 4047 |
shall be paid to the corporation if it paid or incurred such | 4048 |
costs and has not been reimbursed. | 4049 |
(F) In the case of the lien of a county land reutilization | 4050 |
corporation that is the agent of a municipal corporation, a | 4051 |
notation shall be placed on the tax list and duplicate showing | 4052 |
the amount of the lien ascribed specifically to the agent's total | 4053 |
costs. The agent has standing to pursue a separate cause of action | 4054 |
for money damages to satisfy the lien or pursue a foreclosure | 4055 |
action in a court of competent jurisdiction or with the board of | 4056 |
revision to enforce the lien without regard to occupancy. For | 4057 |
purposes of a foreclosure proceeding by the county treasurer for | 4058 |
delinquent taxes, this division does not affect the lien | 4059 |
priority as between a county land reutilization corporation and | 4060 |
the county treasurer, but the corporation's lien is superior to | 4061 |
the lien of any other lienholder of the property. As to a direct | 4062 |
action by a county land reutilization corporation, the lien for | 4063 |
the taxes, assessment, charges, costs, penalties, and interest | 4064 |
on the tax list and duplicate is in all cases superior to the | 4065 |
lien of a county land reutilization corporation, whose lien for | 4066 |
total costs shall be next in priority as against all other | 4067 |
interests, except as provided in division (G) of this section. | 4068 |
(G) A county land reutilization corporation acting as an | 4069 |
agent of a municipal corporation under an agreement under this | 4070 |
section may, with the county treasurer's consent, petition the | 4071 |
court or board of revision with jurisdiction over an action | 4072 |
undertaken under division (F) of this section pleading that the | 4073 |
lien of the corporation, as agent, for the total costs shall be | 4074 |
superior to the lien for the taxes, assessments, charges, costs, | 4075 |
penalties, and interest. If the court or board of revision | 4076 |
determines that the lien is for total costs paid or incurred by | 4077 |
the corporation as such an agent, and that subordinating the lien | 4078 |
for such taxes and other impositions to the lien of the | 4079 |
corporation promotes the expeditious abatement of public | 4080 |
nuisances, the court or board may order the lien for the taxes and | 4081 |
other impositions to be subordinate to the corporation's lien. The | 4082 |
court or board may not subordinate the lien for taxes and other | 4083 |
such impositions to any other liens. | 4084 |
Sec. 1724.01. (A) As used in this chapter: | 4085 |
(1) "Community improvement corporation" means an economic | 4086 |
development corporation or a county land reutilization | 4087 |
corporation. | 4088 |
(2) "Economic development corporation" means a corporation | 4089 |
organized for the purposes described in division (B)(1) of this | 4090 |
section. | 4091 |
(3) "County land reutilization corporation" means a | 4092 |
corporation organized for the purposes described in division | 4093 |
(B)(2) of this section. | 4094 |
(B) A corporation not for profit may be organized in the | 4095 |
manner provided in section 1702.04 of the Revised Code, and as | 4096 |
provided in sections
1724.01 to 1724.09 | 4097 |
Code, for the | 4098 |
(1) Advancing, encouraging, and promoting the industrial, | 4099 |
economic, commercial, and civic development of a community or | 4100 |
area; or | 4101 |
(2)(a) Facilitating the reclamation, rehabilitation, and | 4102 |
reutilization of vacant, abandoned, tax-foreclosed, or other real | 4103 |
property within the county for whose benefit the corporation is | 4104 |
being organized, but not limited to the purposes described in | 4105 |
division (B)(2) of this section; | 4106 |
(b) Efficiently holding and managing vacant, abandoned, | 4107 |
tax-foreclosed, or other real property pending its reclamation, | 4108 |
rehabilitation, and reutilization; | 4109 |
(c) Assisting governmental entities and other nonprofit or | 4110 |
for-profit persons to assemble, clear, and clear the title of | 4111 |
property described in this division in a coordinated manner; or | 4112 |
(d) Promoting economic and housing development in the county | 4113 |
or region. | 4114 |
Sec. 1724.02. In furtherance of the purposes set forth in | 4115 |
section 1724.01 of the Revised Code, | 4116 |
corporation shall have the following powers: | 4117 |
(A)(1) To borrow money for any of the purposes of the | 4118 |
community improvement
corporation | 4119 |
loans, lines of credit, or any other financial instruments or | 4120 |
securities, including the issuance of its bonds, debentures, | 4121 |
notes, or other evidences of indebtedness, whether secured or | 4122 |
unsecured, and to secure the same by mortgage, pledge, deed of | 4123 |
trust, or other lien on its property, franchises, rights, and | 4124 |
privileges of every kind and nature or any part thereof or | 4125 |
interest therein; and | 4126 |
(2) If the community improvement corporation is a county land | 4127 |
reutilization corporation, the corporation may request, by | 4128 |
resolution: | 4129 |
(a) That the board of county commissioners of the county | 4130 |
served by the corporation pledge a specifically identified source | 4131 |
or sources of revenue pursuant to division (C) of section 307.78 | 4132 |
of the Revised Code as security for such borrowing by the | 4133 |
corporation; and | 4134 |
(b)(i) If the land subject to reutilization is located within | 4135 |
an unincorporated area of the county, that the board of county | 4136 |
commissioners issue notes under section 307.082 of the Revised | 4137 |
Code for the purpose of constructing public infrastructure | 4138 |
improvements and take other actions as the board determines are in | 4139 |
the interest of the county and are authorized under sections | 4140 |
5709.78 to 5709.81 of the Revised Code or bonds or notes under | 4141 |
section 5709.81 of the Revised Code for the refunding purposes set | 4142 |
forth in that section; or | 4143 |
(ii) If the land subject to reutilization is located within | 4144 |
the corporate boundaries of a municipal corporation, that the | 4145 |
municipal corporation issue bonds for the purpose of constructing | 4146 |
public infrastructure improvements and take such other actions as | 4147 |
the municipal corporation determines are in its interest and are | 4148 |
authorized under sections 5709.40 to 5709.43 of the Revised Code. | 4149 |
(B) To make loans to any person, firm, partnership, | 4150 |
corporation, joint stock company, association, or trust, and to | 4151 |
establish and regulate the terms and conditions with respect to | 4152 |
any such loans; provided | 4153 |
corporation shall not approve any application for a loan unless | 4154 |
and until the person applying for said loan shows that the person | 4155 |
has applied for the loan through ordinary banking or commercial | 4156 |
channels and that the loan has been refused by at least one bank | 4157 |
or other financial institution | 4158 |
preclude a county land reutilization corporation from making | 4159 |
revolving loans to community development corporations or groups | 4160 |
for the purposes contained in the corporation's plan under section | 4161 |
1724.10 of the Revised Code. | 4162 |
(C) To purchase, receive, hold, manage, lease, | 4163 |
lease-purchase, or otherwise acquire and to sell, convey, | 4164 |
transfer, lease, sublease, or otherwise dispose of real and | 4165 |
personal property, together with such rights and privileges as may | 4166 |
be incidental and appurtenant thereto and the use thereof, | 4167 |
including but not restricted to, any real or personal property | 4168 |
acquired by the community improvement corporation from time to | 4169 |
time in the satisfaction
of debts or enforcement of
obligations | 4170 |
and to enter into contracts with third parties, including the | 4171 |
federal government, the state, any political subdivision, or any | 4172 |
other entity. No interest in real property shall be acquired by a | 4173 |
county land reutilization corporation after two years following | 4174 |
the filing of its articles of incorporation by the secretary of | 4175 |
state. | 4176 |
(D) To acquire the good will, business, rights, real and | 4177 |
personal property, and other assets, or any part thereof, or | 4178 |
interest therein, of any persons, firms, partnerships, | 4179 |
corporations, joint stock companies, associations, or trusts, and | 4180 |
to assume, undertake, or pay the obligations, debts, and | 4181 |
liabilities of any such person, firm, partnership, corporation, | 4182 |
joint stock company, association, or trust; to acquire, reclaim, | 4183 |
manage, or contract for the management of improved or unimproved | 4184 |
and underutilized real estate for the purpose of constructing | 4185 |
industrial plants | 4186 |
thereon, or causing the same to occur, for the purpose of | 4187 |
assembling and enhancing utilization of the real estate, or for | 4188 |
the purpose of disposing of such real estate to others in whole | 4189 |
or in part for
the construction of industrial plants | 4190 |
business establishments, or housing; and to acquire, reclaim, | 4191 |
manage, contract for the management of, construct or reconstruct, | 4192 |
alter, repair, maintain, operate, sell, convey, transfer, lease, | 4193 |
sublease, or
otherwise dispose of industrial
plants | 4194 |
establishments | 4195 |
acquired by a county land reutilization corporation after two | 4196 |
years following the filing of its articles of incorporation by the | 4197 |
secretary of state. | 4198 |
(E) To acquire, subscribe for, own, hold, sell, assign, | 4199 |
transfer, mortgage, pledge, or otherwise dispose of the stock, | 4200 |
shares, bonds, debentures, notes, or other securities and | 4201 |
evidences of interest in, or indebtedness of, any person, firm, | 4202 |
corporation, joint stock company, association, or trust, and while | 4203 |
the owner or holder thereof, to exercise all the rights, powers, | 4204 |
and privileges of ownership, including the right to vote
therein | 4205 |
provided that no tax revenue, if any, received by a community | 4206 |
improvement corporation shall be used for such acquisition or | 4207 |
subscription. | 4208 |
(F) To mortgage, pledge, or otherwise encumber any property | 4209 |
acquired pursuant to the powers contained in divisions (C), (D), | 4210 |
or (E) of this section | 4211 |
(G) Nothing in this section shall limit the right of a | 4212 |
community improvement corporation to become a member of or a | 4213 |
stockholder in | 4214 |
1726. of the Revised
Code | 4215 |
(H) To serve as an agent for grant applications and for the | 4216 |
administration of grants | 4217 |
for grants for county land reutilization corporations. | 4218 |
(I) To exercise the powers enumerated under Chapter 5722. of | 4219 |
the Revised Code on behalf of a county that organizes or contracts | 4220 |
with a county land reutilization corporation. | 4221 |
(J) To engage in code enforcement and nuisance abatement, | 4222 |
including, but not limited to, cutting grass and weeds, boarding | 4223 |
up vacant or abandoned structures, and demolishing condemned | 4224 |
structures on properties that are subject to a delinquent tax or | 4225 |
assessment lien, or property for which a municipal corporation or | 4226 |
township has contracted with a county land reutilization | 4227 |
corporation to provide code enforcement or nuisance abatement | 4228 |
assistance. | 4229 |
(K) To charge fees or exchange in-kind goods or services for | 4230 |
services rendered to political subdivisions and other persons or | 4231 |
entities for whom services are rendered. | 4232 |
(L) To employ and provide compensation for an executive | 4233 |
director who shall manage the operations of a county land | 4234 |
reutilization corporation and employ others for the benefit of | 4235 |
the corporation as approved and funded by the board of directors. | 4236 |
No employee of the corporation is or shall be deemed to be an | 4237 |
employee of the political subdivision for whose benefit the | 4238 |
corporation is organized solely because the employee is employed | 4239 |
by the corporation; | 4240 |
(M) To purchase tax certificates at auction, negotiated sale, | 4241 |
or from a third party who purchased and is a holder of one or more | 4242 |
tax certificates issued pursuant to sections 5721.30 to 5721.43 | 4243 |
of the Revised Code; | 4244 |
(N) To be assigned a mortgage on real property from a | 4245 |
mortgagee in lieu of acquiring such real property subject to a | 4246 |
mortgage. No mortgage shall be transferred or assigned to a county | 4247 |
land reutilization corporation after two years following the | 4248 |
filing of its articles of incorporation by the secretary of state. | 4249 |
(O) To do all acts and things necessary or convenient to | 4250 |
carry out the purposes of section 1724.01 of the Revised Code and | 4251 |
the powers especially created for a community improvement | 4252 |
corporation in Chapter 1724. of the Revised Code, including, but | 4253 |
not limited to, contracting with the federal government, the state | 4254 |
or any political subdivision, and any other party, whether | 4255 |
nonprofit or for-profit. Notwithstanding all other provisions of | 4256 |
the Revised Code, a community improvement corporation shall not be | 4257 |
subject to any public bidding requirements applicable to the state | 4258 |
or any political subdivisions, including, but not limited to, the | 4259 |
requirements of section 307.86 of the Revised Code. | 4260 |
The powers enumerated in this chapter shall not be construed | 4261 |
to limit the general powers of a community improvement | 4262 |
corporation. The powers granted under this chapter are in addition | 4263 |
to those powers granted by any other chapter of the Revised Code. | 4264 |
Notwithstanding any other provision in the Revised Code granting | 4265 |
such authority, a county land reutilization corporation may not | 4266 |
acquire any interest in real property after two years following | 4267 |
the filing of its articles of incorporation by the secretary of | 4268 |
state. | 4269 |
Sec. 1724.03. (A) After the articles of incorporation have | 4270 |
been filed, and at the first meeting of the board of directors of | 4271 |
a county land reutilization corporation, the board shall adopt | 4272 |
regulations for the government of the corporation, the conduct of | 4273 |
its affairs, and the management of its property, consistent with | 4274 |
law and the articles. The content of the regulations shall be | 4275 |
governed by section 1702.11 of the Revised Code to the extent not | 4276 |
inconsistent with this chapter. | 4277 |
(B) The board of directors of a county land reutilization | 4278 |
corporation shall be composed of at least five members, including | 4279 |
the county treasurer, at least two of the members of the board of | 4280 |
county commissioners, and two members elected by a majority of the | 4281 |
chief executive officers of all municipal corporations the | 4282 |
majority of the territory of which is located in the county. The | 4283 |
regulations adopted under this section shall provide for the | 4284 |
manner of nominating and electing the elected members, each of | 4285 |
whom shall be elected by a majority of the votes cast by such | 4286 |
chief executive officers, and shall provide for the qualifications | 4287 |
and terms of office of the elected members. A county treasurer | 4288 |
and the county commissioners may appoint a representative, as a | 4289 |
director of the corporation, to act for the officer at any of the | 4290 |
meetings of the corporation. Except as may otherwise be | 4291 |
authorized by the regulations of the corporation, all members of | 4292 |
the board of directors shall serve without compensation, but | 4293 |
shall be reimbursed for actual and necessary expenses. | 4294 |
Sec. 1724.04. | 4295 |
section 5722.02 of the Revised Code to adopt and implement the | 4296 |
procedures set forth in sections 5722.02 to 5722.15 of the Revised | 4297 |
Code, a county having a population of more than one million two | 4298 |
hundred thousand as of the most recent decennial census may | 4299 |
organize a county land reutilization corporation under this | 4300 |
chapter and Chapter 1702. of the Revised Code for the purpose of | 4301 |
exercising the powers granted to a county under Chapter 5722. of | 4302 |
the Revised Code. The county treasurer of the county for the | 4303 |
benefit of which the corporation is being organized shall be the | 4304 |
incorporator of the county land reutilization corporation. The | 4305 |
form of the articles of incorporation of the corporation shall be | 4306 |
approved by resolution of the board of county commissioners of | 4307 |
the county. A county land reutilization corporation may not be | 4308 |
organized under this chapter after the day that is one year after | 4309 |
the effective date of the amendment of this section by S.B. 353 of | 4310 |
the 127th General Assembly. | 4311 |
When the articles of incorporation of any community | 4312 |
improvement corporation, or any amendment, amended articles, | 4313 |
merger, or consolidation which provides for the creation of such a | 4314 |
corporation, are deposited for filing and recording in the office | 4315 |
of the secretary of state, the secretary of state shall submit | 4316 |
them to the attorney general for examination. If such articles, | 4317 |
amendment, amended articles, merger, or consolidation, are found | 4318 |
by the attorney general to be in accordance with Chapter 1724. of | 4319 |
the Revised Code, and not inconsistent with the constitution and | 4320 |
laws of the United States
and of this state, | 4321 |
general shall endorse thereon
| 4322 |
and deliver them to the secretary of state, who shall file and | 4323 |
record them pursuant to section 1702.07 of the Revised Code. | 4324 |
Sec. 1724.05. Each community improvement corporation shall | 4325 |
prepare an annual financial report that conforms to rules | 4326 |
prescribed by the auditor of state pursuant to section 117.20 of | 4327 |
the Revised Code, that is prepared according to generally accepted | 4328 |
accounting principles, and that is certified by the board of | 4329 |
4330 | |
chief fiscal officer to the best knowledge and belief of those | 4331 |
persons certifying the report. The financial report shall be filed | 4332 |
with the auditor of state within one hundred twenty days | 4333 |
following the last day of the corporation's fiscal year, unless | 4334 |
the auditor of state extends that deadline. The auditor of state | 4335 |
may establish terms and conditions for granting any extension of | 4336 |
that deadline. | 4337 |
Each community improvement corporation shall submit to audits | 4338 |
by the auditor of state, the scope and frequency of which shall | 4339 |
be in accordance with section 117.11 of the Revised Code as if the | 4340 |
corporation were a public office subject to that section. However, | 4341 |
a community improvement corporation may request in accordance with | 4342 |
section 115.56 of the Revised Code, as if the corporation were a | 4343 |
public office subject to that section, the performance of any of | 4344 |
those audits by an independent certified public accountant or firm | 4345 |
of certified public accountants. | 4346 |
The auditor of state is authorized to receive and file the | 4347 |
annual financial reports required by this section and the reports | 4348 |
of all audits performed in accordance with this section. The | 4349 |
auditor of state shall analyze those annual financial reports and | 4350 |
the reports of those audits to determine whether the activities of | 4351 |
4352 | |
with this chapter. | 4353 |
Sec. 1724.07. In the event of any voluntary or involuntary | 4354 |
dissolution, liquidation, or failure to reinstate the articles | 4355 |
after cancellation of the community improvement corporation, any | 4356 |
remaining assets shall be applied as follows: | 4357 |
(A) In the case of an economic development corporation, to | 4358 |
such civic projects or public charitable purposes in the community | 4359 |
or area as may be determined by
the | 4360 |
approval of the court of common pleas of the county wherein the | 4361 |
corporation has its principal place of business; | 4362 |
(B) In the case of a county land reutilization corporation, | 4363 |
as determined by the board of county commissioners with the | 4364 |
written approval of the county treasurer. Pending the | 4365 |
determination, the remaining assets shall be transferred to the | 4366 |
general fund of the county to be held and accounted for in a | 4367 |
separate account until applied as determined by the board. | 4368 |
Sec. 1724.10. (A) A community improvement corporation may be | 4369 |
designated | 4370 |
(1) By a county, one or more townships, one or more municipal | 4371 |
corporations, two or more adjoining counties, or any combination | 4372 |
of the foregoing as the agency of each such political subdivision | 4373 |
for the industrial, commercial, distribution, and research | 4374 |
development in such political subdivision when the legislative | 4375 |
authority of such political subdivision has determined that the | 4376 |
policy of the political subdivision is to promote the health, | 4377 |
safety, morals, and general welfare of its inhabitants through the | 4378 |
designation of a community improvement corporation as such agency; | 4379 |
(2) Solely by a county as the agency for the reclamation, | 4380 |
rehabilitation, and reutilization of vacant, abandoned, | 4381 |
tax-foreclosed, or other real property in the county; | 4382 |
(3) By any political subdivision as the agency for the | 4383 |
reclamation, rehabilitation, and reutilization of vacant, | 4384 |
abandoned, tax-foreclosed, or other real property within the | 4385 |
political subdivision if the subdivision enters into an agreement | 4386 |
with the community improvement corporation that is the agency of a | 4387 |
county, under division (A)(2) of this section, designating the | 4388 |
corporation as the agency of the political
subdivision. | 4389 |
4390 |
(B) Designations under this section shall be made by the | 4391 |
legislative authority of the political subdivision by resolution | 4392 |
or ordinance. Any political subdivision which has designated a | 4393 |
community improvement corporation as such agency under this | 4394 |
section may enter into an agreement with it to provide any one or | 4395 |
more of the following: | 4396 |
| 4397 |
prepare a plan for the political subdivision of industrial, | 4398 |
commercial, distribution, and research development, or of | 4399 |
reclamation, rehabilitation, and reutilization of vacant, | 4400 |
abandoned, tax-foreclosed, or other real property, and such plan | 4401 |
shall provide therein the extent to which the community | 4402 |
improvement corporation shall participate as the agency of the | 4403 |
political subdivision in carrying out such plan. Such plan shall | 4404 |
be confirmed by the legislative authority of the political | 4405 |
subdivision. A community improvement corporation may insure | 4406 |
mortgage payments required by a first mortgage on any industrial, | 4407 |
economic, commercial, or civic property for which funds have been | 4408 |
loaned by any person, corporation, bank, or financial or lending | 4409 |
institution upon such terms and conditions as the community | 4410 |
improvement corporation may prescribe. A community improvement | 4411 |
corporation may incur debt, mortgage its property acquired under | 4412 |
this section or otherwise, and issue its obligations, for the | 4413 |
purpose of acquiring, constructing, improving, and equipping | 4414 |
buildings, structures, and other properties, and acquiring sites | 4415 |
therefor, for lease or sale by the community improvement | 4416 |
corporation in order to carry out its participation in such plan. | 4417 |
4418 | |
the Revised Code, any such debt shall be solely that of the | 4419 |
corporation and shall not be secured by the pledge of any moneys | 4420 |
received or to be received from any political subdivision. All | 4421 |
revenue bonds issued under sections 1724.02 and 1724.10 of the | 4422 |
Revised Code are lawful investments of banks, savings and loan | 4423 |
associations, deposit guarantee associations, trust companies, | 4424 |
trustees, fiduciaries, trustees or other officers having charge of | 4425 |
sinking or bond retirement funds of municipal corporations and | 4426 |
other subdivisions of the state, and of domestic insurance | 4427 |
companies notwithstanding sections 3907.14 and 3925.08 of the | 4428 |
Revised Code. Not less than two-fifths of the governing board of | 4429 |
any | 4430 |
designated as the agency of one or more political subdivisions | 4431 |
shall be composed of mayors, members of municipal legislative | 4432 |
authorities, members of boards of township trustees, members of | 4433 |
boards of county commissioners, or any other appointed or elected | 4434 |
officers of such political subdivisions, provided that at least | 4435 |
one officer from each political subdivision shall be a member of | 4436 |
the governing board. Membership on the governing board of a | 4437 |
community improvement corporation does not constitute the holding | 4438 |
of a public office or employment within the meaning of sections | 4439 |
731.02 and 731.12 of the Revised Code or any other section of the | 4440 |
Revised Code. The board of directors of a county land | 4441 |
reutilization corporation shall be composed of the members set | 4442 |
forth in section 1724.03 of the Revised Code. Membership on such | 4443 |
governing boards shall not constitute an interest, either direct | 4444 |
or indirect, in a contract or expenditure of money by any | 4445 |
municipal corporation, township, county, or other political | 4446 |
subdivision. No member of such governing boards shall be | 4447 |
disqualified from holding any public office or employment, nor | 4448 |
shall such member forfeit any such office or employment, by | 4449 |
reason of | 4450 |
improvement corporation notwithstanding any law to the contrary. | 4451 |
Actions taken under this section shall be in accordance with | 4452 |
any applicable planning or zoning regulations. | 4453 |
Any agreement entered into under this section may be amended | 4454 |
or supplemented from time to time by the parties thereto. | 4455 |
| 4456 |
designated as the agency of a political subdivision under this | 4457 |
section shall promote and encourage the establishment and growth | 4458 |
in such subdivision of industrial, commercial, distribution, and | 4459 |
research facilities. A county land reutilization corporation | 4460 |
designated as the agency of a political subdivision in an | 4461 |
agreement between a political subdivision and a corporation shall | 4462 |
promote the reclamation, rehabilitation, and reutilization of | 4463 |
vacant, abandoned, tax-foreclosed, or other real property in the | 4464 |
subdivision. | 4465 |
| 4466 |
corporation to sell or to lease any lands or interests in lands | 4467 |
owned by the political subdivision determined from time to time | 4468 |
by the legislative authority thereof not to be required by such | 4469 |
political subdivision for its purposes, for uses determined by | 4470 |
the legislative authority as those that will promote the welfare | 4471 |
of the people of the political subdivision, stabilize the | 4472 |
economy,
provide employment, | 4473 |
industrial, commercial, distribution, and research activities to | 4474 |
the benefit
of the people of the political subdivision | 4475 |
provide additional opportunities for their gainful employment, or | 4476 |
will promote the reclamation, rehabilitation, and reutilization | 4477 |
of vacant, abandoned, tax-foreclosed, or other real property | 4478 |
within the subdivision. The legislative authority shall specify | 4479 |
the consideration for such sale or lease and any other terms | 4480 |
thereof. Any determinations made by the legislative authority | 4481 |
under this division shall be conclusive. The community improvement | 4482 |
corporation acting through its officers and on behalf and as agent | 4483 |
of the political subdivision shall execute the necessary | 4484 |
instruments, including deeds conveying the title of the political | 4485 |
subdivision or leases, to accomplish such sale or lease. Such | 4486 |
conveyance or lease shall be made without advertising and receipt | 4487 |
of bids. A copy of such agreement shall be recorded in the office | 4488 |
of the county recorder of any county in which lands or interests | 4489 |
in lands to be sold or leased are situated prior to the recording | 4490 |
of a deed or lease executed pursuant to such agreement. The county | 4491 |
recorder shall not charge | 4492 |
corporation a fee as otherwise provided in section 317.32 of the | 4493 |
Revised Code for the recording, indexing, or making of a certified | 4494 |
copy | 4495 |
for the filing of any instrument by a county land reutilization | 4496 |
corporation consistent with its public purposes. | 4497 |
| 4498 |
will convey to the community improvement corporation lands and | 4499 |
interests in lands owned by the political subdivision and | 4500 |
determined by the legislative authority thereof not to be required | 4501 |
by the political subdivision for its purposes and that such | 4502 |
conveyance of such land or interests in land will promote the | 4503 |
welfare of the people of the political subdivision, stabilize the | 4504 |
economy, provide employment, | 4505 |
industrial, commercial, distribution, and research activities to | 4506 |
the benefit of the people of the political subdivision | 4507 |
provide additional opportunities for their gainful employment or | 4508 |
will promote the reclamation, rehabilitation, and reutilization of | 4509 |
vacant, abandoned, tax-foreclosed, or other real property in the | 4510 |
subdivision, for the consideration and upon the terms established | 4511 |
in the agreement, and further that as the agency for development | 4512 |
or land reutilization the community improvement corporation may | 4513 |
acquire from others additional lands or interests in lands, and | 4514 |
any lands or interests in land so conveyed by it for uses that | 4515 |
will promote the welfare of the people of the political | 4516 |
subdivision, stabilize
the economy, provide employment, | 4517 |
in the development of industrial, commercial, distribution, and | 4518 |
research activities required for the people of the political | 4519 |
subdivision and for their gainful employment or will promote the | 4520 |
reclamation, rehabilitation, and reutilization of vacant, | 4521 |
abandoned, tax-foreclosed, or other real property in the | 4522 |
subdivision. Any conveyance or lease by the political subdivision | 4523 |
to the community improvement corporation shall be made without | 4524 |
advertising and receipt of bids. If any lands or interests in land | 4525 |
conveyed by a political subdivision under this division are sold | 4526 |
by the community improvement corporation at a price in excess of | 4527 |
the consideration received by the political subdivision from the | 4528 |
community improvement corporation, such excess shall be paid to | 4529 |
such political subdivision after deducting, to the extent and in | 4530 |
the manner provided in the agreement, the costs of such | 4531 |
acquisition and sale, taxes, assessments, costs of maintenance, | 4532 |
costs of improvements to the land by the community improvement | 4533 |
corporation, service fees, and any debt service charges of the | 4534 |
corporation attributable to such land or interests. | 4535 |
Sec. 1724.11. (A) When a community improvement corporation | 4536 |
is acting as an agent of a political subdivision designated | 4537 |
pursuant to section 1724.10 of the Revised Code and at all times | 4538 |
as a county land reutilization corporation, both of the following | 4539 |
apply: | 4540 |
(1) Any financial and proprietary information, including | 4541 |
trade secrets, submitted by or on behalf of an entity to the | 4542 |
community improvement corporation in connection with the | 4543 |
relocation, location, expansion, improvement, or preservation of | 4544 |
the business of that entity, or in the pursuit of any one or more | 4545 |
of the purposes under division (B) of section 1724.01 of the | 4546 |
Revised Code for which a county land reutilization corporation is | 4547 |
organized, held or kept by the community improvement corporation, | 4548 |
or by any political subdivision for which the community | 4549 |
improvement corporation is acting as agent, is confidential | 4550 |
information and is not a public record subject to section 149.43 | 4551 |
of the Revised Code. | 4552 |
(2) Any other information submitted by or on behalf of an | 4553 |
entity to the community improvement corporation in connection with | 4554 |
the relocation, location, expansion, improvement, or preservation | 4555 |
of the business of that entity held or kept by the community | 4556 |
improvement corporation, or by any political subdivision for which | 4557 |
the community improvement corporation is acting as agent, is | 4558 |
confidential information and is not a public record subject to | 4559 |
section 149.43 of the Revised Code, until the entity commits in | 4560 |
writing to proceed with the relocation, location, expansion, | 4561 |
improvement, | 4562 |
under division (B) of section 1724.01 of the Revised Code. | 4563 |
(B)(1) When the board
of | 4564 |
improvement corporation or any committee or subcommittee of such a | 4565 |
board meets to consider information that is not a public record | 4566 |
pursuant to division (A) of this section, the board, committee, or | 4567 |
subcommittee, by | 4568 |
may close the meeting during consideration of the confidential | 4569 |
information. The board, committee, or subcommittee shall consider | 4570 |
no other information during the closed session. | 4571 |
(2) Any meeting at which a decision or determination of the | 4572 |
board is | 4573 |
location, expansion, improvement, or preservation of the business | 4574 |
of the entity or is required in pursuit of any purpose under | 4575 |
division (B) of section 1724.01 of the Revised Code for which a | 4576 |
county land reutilization corporation is organized shall be open | 4577 |
to the public. | 4578 |
Sec. 4582.07. The board of directors of a port authority | 4579 |
shall prepare or cause to be prepared a plan for the future | 4580 |
development, construction, and improvement of the port and its | 4581 |
facilities, including such maps, profiles, and other data and | 4582 |
descriptions as may be necessary to set forth the location and | 4583 |
character of the work to be undertaken by the port authority. The | 4584 |
plan also shall contain a description of any and all financing | 4585 |
under bonds, leases, or otherwise, and a description of any and | 4586 |
all tax abatements, tax credits, tax increment financing, | 4587 |
emoluments, subsidies, grants, loans and financial participation | 4588 |
related to such plan or that has been proposed by the port | 4589 |
authority and its public and private affiliates for such plan. | 4590 |
Upon the completion of such plan the board of directors shall | 4591 |
cause notice by publication as provided in section 4582.01 of the | 4592 |
Revised Code to be given in each county in which there is a | 4593 |
political subdivision participating in the creation of the port | 4594 |
authority, and shall likewise cause notice to be served upon the | 4595 |
owners of the uplands contiguous to any submerged lands affected | 4596 |
by such plan in the manner provided by law for service of notice | 4597 |
in the levy of special assessments by municipal corporations, and | 4598 |
shall permit the inspection of the plan at their office by all | 4599 |
persons interested. The notice shall fix the time and place for | 4600 |
the hearing of all objections to the plan, which shall be not less | 4601 |
than thirty nor more than sixty days after the last publication of | 4602 |
the notice and after service of notice upon the owners of such | 4603 |
uplands. Any interested person may file written objections to the | 4604 |
plan, provided the objections are filed with the secretary of the | 4605 |
board of directors at the secretary's office not less than five | 4606 |
days prior to the date fixed for the hearing. After the hearing | 4607 |
the board of directors may adopt the plan with any modifications | 4608 |
or amendments to it as the official plan of the port authority. | 4609 |
Sec. 4582.08. The board of directors, from time to time after | 4610 |
the adoption of an official plan, shall have the power to modify, | 4611 |
amend or extend the plan, provided that upon the making of any | 4612 |
modification, amendment or extension of the plan, the board shall | 4613 |
cause notice to be given and shall conduct a hearing, all as | 4614 |
provided in section 4582.07 of the Revised Code, and shall not | 4615 |
adopt any modification, amendment, or extension until the notice | 4616 |
has been given and the hearing held as provided in this section. | 4617 |
The board, from time to time after the adoption of an official | 4618 |
plan, also shall have the power to consider, implement, modify, | 4619 |
amend, or extend any proposal for any type of financing related to | 4620 |
the plan as described in section 4582.07 of the Revised Code, | 4621 |
provided that the board shall first cause notice to be given and | 4622 |
shall conduct a hearing on the proposal, all as provided in | 4623 |
section 4582.07 of the Revised Code. | 4624 |
Sec. 4582.09. The plan and any modification, amendment or | 4625 |
extension of the plan, when adopted by the board of directors | 4626 |
after notice and hearing shall be final and conclusive and its | 4627 |
validity shall be conclusively presumed. | 4628 |
Sec. 4582.32. The board of directors of a port authority | 4629 |
shall prepare, or cause to be prepared, a plan for the future | 4630 |
development, construction, and improvement of the port authority | 4631 |
and its facilities, including such maps, profiles, and other data | 4632 |
and descriptions as may be necessary to set forth the location and | 4633 |
character of the work to be undertaken by the port authority. The | 4634 |
plan also shall contain a description of any and all financing | 4635 |
under bonds, leases, or otherwise, and a description of any and | 4636 |
all tax abatements, tax credits, tax increment financing, | 4637 |
emoluments, subsidies, grants, loans and financial participation | 4638 |
related to such plan or that has been proposed by the port | 4639 |
authority and its public and private affiliates for such plan. | 4640 |
Upon the completion of such plan the board of directors shall | 4641 |
cause notice by publication to be given in each county in which | 4642 |
there is a political subdivision participating in the creation of | 4643 |
the port authority, and, in the case of a water port, shall | 4644 |
likewise cause notice to be served upon the owners of the uplands | 4645 |
contiguous to any submerged lands affected by such plan in the | 4646 |
manner provided by law for service of notice in the levy of | 4647 |
special assessments by municipal corporations, and shall permit | 4648 |
the inspection of the plan at their office by all persons | 4649 |
interested. The notice shall fix the time and place for the | 4650 |
hearing of all objections to the plan, which shall be not less | 4651 |
than thirty nor more than sixty days after the last publication of | 4652 |
the notice and after service of notice upon the owners of such | 4653 |
uplands. Any interested person may file written objections to the | 4654 |
plan, provided the objections are filed with the secretary of the | 4655 |
board of directors at the secretary's office not less than five | 4656 |
days prior to the date fixed for the hearing. After the hearing | 4657 |
the board of directors may adopt the plan with any modifications | 4658 |
or amendments thereto as the official plan of the port authority. | 4659 |
Sec. 4582.33. The board of directors, from time to time after | 4660 |
the adoption of an official plan under section 4582.32 of the | 4661 |
Revised Code, shall have the power to modify, amend, or extend the | 4662 |
plan, provided that upon the making of any modification, | 4663 |
amendment, or extension of the plan, the board shall cause notice | 4664 |
to be given and shall conduct a hearing, all as provided in | 4665 |
section 4582.32 of the Revised Code, and shall not adopt any | 4666 |
modification, amendment, or extension until the notice has been | 4667 |
given and the hearing held as provided in this section. The board, | 4668 |
from time to time after the adoption of an official plan, also | 4669 |
shall have the power to consider, implement, modify, amend, or | 4670 |
extend any proposal for any type of financing related to the plan | 4671 |
as described in section 4582.07 of the Revised Code, provided that | 4672 |
the board shall first cause notice to be given and shall conduct a | 4673 |
hearing on the proposal, all as provided in section 4582.07 of the | 4674 |
Revised Code. | 4675 |
Sec. 4582.34. A plan and any modification, amendment or | 4676 |
extension of the plan, when adopted by the board of directors | 4677 |
after notice and hearing under section 4582.32 or 4582.33 of the | 4678 |
Revised Code shall be final and conclusive and its validity shall | 4679 |
be conclusively presumed. | 4680 |
Sec. 5705.05. The purpose and intent of the general levy for | 4681 |
current expenses is to provide one general operating fund derived | 4682 |
from taxation from which any expenditures for current expenses of | 4683 |
any kind may be made, and the taxing authority of a political | 4684 |
subdivision may include in such levy the amounts required for | 4685 |
carrying into effect any of the general or special powers granted | 4686 |
by law to such subdivision, including the acquisition or | 4687 |
construction of permanent improvements and the payment of | 4688 |
judgments, but excluding the construction, reconstruction, | 4689 |
resurfacing, or repair of roads and bridges in counties and | 4690 |
townships and the payment of debt charges. The power to include in | 4691 |
the general levy for current expenses additional amounts for | 4692 |
purposes for which a special tax is authorized shall not affect | 4693 |
the right or obligation to levy such special tax. Without | 4694 |
prejudice to the generality of the authority to levy a general tax | 4695 |
for any current expense, such general levy shall include: | 4696 |
(A) The amounts certified to be necessary for the payment of | 4697 |
final judgments; | 4698 |
(B) The amounts necessary for general, special, and primary | 4699 |
elections; | 4700 |
(C) The amounts necessary for boards and commissioners of | 4701 |
health, and other special or district appropriating authorities | 4702 |
deriving their revenue in whole or part from the subdivision; | 4703 |
(D) In the case of municipal corporations, the amounts | 4704 |
necessary for the maintenance, operation, and repair of public | 4705 |
buildings, wharves, bridges, parks, and streets, for the | 4706 |
prevention, control, and abatement of air pollution, and for a | 4707 |
sanitary fund; | 4708 |
(E) In the case of counties, the amounts necessary for the | 4709 |
maintenance, operation, and repair of public buildings, for | 4710 |
providing or maintaining senior citizens services or facilities, | 4711 |
for the relief and support of the poor, for the relief of needy | 4712 |
blind, for the support of mental health, mental retardation, or | 4713 |
developmental disability services, for the relief of honorably | 4714 |
discharged soldiers, indigent soldiers, sailors, and marines, for | 4715 |
the operation and maintenance and the acquisition, construction, | 4716 |
or improvement of permanent improvements, including, without | 4717 |
limitation, the acquisition and improvement of land and buildings | 4718 |
owned or used by a county land reutilization corporation organized | 4719 |
under Chapter 1724. of the Revised Code, for mothers' pension | 4720 |
fund, support of soil and water conservation districts, watershed | 4721 |
conservancy districts, and educational television, for the | 4722 |
prevention, control, and abatement of air pollution, and for the | 4723 |
county's share of the compensation paid judges; | 4724 |
(F) In the case of a school district, the amounts necessary | 4725 |
for tuition, the state teachers retirement system, and the | 4726 |
maintenance, operation, and repair of schools; | 4727 |
(G) In the case of a township, the amounts necessary for the | 4728 |
relief of the poor and for the prevention, control, and abatement | 4729 |
of air pollution. This section does not require the inclusion | 4730 |
within the general levy of amounts for any purpose for which a | 4731 |
special levy is authorized by section 5705.06 of the Revised Code. | 4732 |
Sec. 5705.19. This section does not apply to school | 4733 |
districts or county school financing districts. | 4734 |
The taxing authority of any subdivision at any time and in | 4735 |
any year, by vote of two-thirds of all the members of the taxing | 4736 |
authority, may declare by resolution and certify the resolution to | 4737 |
the board of elections not less than seventy-five days before the | 4738 |
election upon which it will be voted that the amount of taxes that | 4739 |
may be raised within the ten-mill limitation will be insufficient | 4740 |
to provide for the necessary requirements of the subdivision and | 4741 |
that it is necessary to levy a tax in excess of that limitation | 4742 |
for any of the following purposes: | 4743 |
(A) For current expenses of the subdivision, except that the | 4744 |
total levy for current expenses of a detention facility district | 4745 |
or district organized under section 2151.65 of the Revised Code | 4746 |
shall not exceed two mills and that the total levy for current | 4747 |
expenses of a combined district organized under sections 2151.65 | 4748 |
and 2152.41 of the Revised Code shall not exceed four mills; | 4749 |
(B) For the payment of debt charges on certain described | 4750 |
bonds, notes, or certificates of indebtedness of the subdivision | 4751 |
issued subsequent to January 1, 1925; | 4752 |
(C) For the debt charges on all bonds, notes, and | 4753 |
certificates of indebtedness issued and authorized to be issued | 4754 |
prior to January 1, 1925; | 4755 |
(D) For a public library of, or supported by, the subdivision | 4756 |
under whatever law organized or authorized to be supported; | 4757 |
(E) For a municipal university, not to exceed two mills over | 4758 |
the limitation of one mill prescribed in section 3349.13 of the | 4759 |
Revised Code; | 4760 |
(F) For the construction or acquisition of any specific | 4761 |
permanent improvement or class of improvements that the taxing | 4762 |
authority of the subdivision may include in a single bond issue; | 4763 |
(G) For the general construction, reconstruction, | 4764 |
resurfacing, and repair of streets, roads, and bridges in | 4765 |
municipal corporations, counties, or townships; | 4766 |
(H) For parks and recreational purposes; | 4767 |
(I) For the purpose of providing and maintaining fire | 4768 |
apparatus, appliances, buildings, or sites therefor, or sources of | 4769 |
water supply and materials therefor, or the establishment and | 4770 |
maintenance of lines of fire alarm telegraph, or the payment of | 4771 |
permanent, part-time, or volunteer firefighters or firefighting | 4772 |
companies to operate the same, including the payment of the | 4773 |
firefighter employers' contribution required under section 742.34 | 4774 |
of the Revised Code, or the purchase of ambulance equipment, or | 4775 |
the provision of ambulance, paramedic, or other emergency medical | 4776 |
services operated by a fire department or firefighting company; | 4777 |
(J) For the purpose of providing and maintaining motor | 4778 |
vehicles, communications, other equipment, buildings, and sites | 4779 |
for such buildings used directly in the operation of a police | 4780 |
department, or the payment of salaries of permanent police | 4781 |
personnel, including the payment of the police officer employers' | 4782 |
contribution required under section 742.33 of the Revised Code, or | 4783 |
the payment of the costs incurred by townships as a result of | 4784 |
contracts made with other political subdivisions in order to | 4785 |
obtain police protection, or the provision of ambulance or | 4786 |
emergency medical services operated by a police department; | 4787 |
(K) For the maintenance and operation of a county home or | 4788 |
detention facility; | 4789 |
(L) For community mental retardation and developmental | 4790 |
disabilities programs and services pursuant to Chapter 5126. of | 4791 |
the Revised Code, except that the procedure for such levies shall | 4792 |
be as provided in section 5705.222 of the Revised Code; | 4793 |
(M) For regional planning; | 4794 |
(N) For a county's share of the cost of maintaining and | 4795 |
operating schools, district detention facilities, forestry camps, | 4796 |
or other facilities, or any combination thereof, established under | 4797 |
section 2151.65 or 2152.41 of the Revised Code or both of those | 4798 |
sections; | 4799 |
(O) For providing for flood defense, providing and | 4800 |
maintaining a flood wall or pumps, and other purposes to prevent | 4801 |
floods; | 4802 |
(P) For maintaining and operating sewage disposal plants and | 4803 |
facilities; | 4804 |
(Q) For the purpose of purchasing, acquiring, constructing, | 4805 |
enlarging, improving, equipping, repairing, maintaining, or | 4806 |
operating, or any combination of the foregoing, a county transit | 4807 |
system pursuant to sections 306.01 to 306.13 of the Revised Code, | 4808 |
or of making any payment to a board of county commissioners | 4809 |
operating a transit system or a county transit board pursuant to | 4810 |
section 306.06 of the Revised Code; | 4811 |
(R) For the subdivision's share of the cost of acquiring or | 4812 |
constructing any schools, forestry camps, detention facilities, | 4813 |
or other facilities, or any combination thereof, under section | 4814 |
2151.65 or 2152.41 of the Revised Code or both of those sections; | 4815 |
(S) For the prevention, control, and abatement of air | 4816 |
pollution; | 4817 |
(T) For maintaining and operating cemeteries; | 4818 |
(U) For providing ambulance service, emergency medical | 4819 |
service, or both; | 4820 |
(V) For providing for the collection and disposal of garbage | 4821 |
or refuse, including yard waste; | 4822 |
(W) For the payment of the police officer employers' | 4823 |
contribution or the firefighter employers' contribution required | 4824 |
under sections 742.33 and 742.34 of the Revised Code; | 4825 |
(X) For the construction and maintenance of a drainage | 4826 |
improvement pursuant to section 6131.52 of the Revised Code; | 4827 |
(Y) For providing or maintaining senior citizens services or | 4828 |
facilities as authorized by section 307.694, 307.85, 505.70, or | 4829 |
505.706 or division (EE) of section 717.01 of the Revised Code; | 4830 |
(Z) For the provision and maintenance of zoological park | 4831 |
services and facilities as authorized under section 307.76 of the | 4832 |
Revised Code; | 4833 |
(AA) For the maintenance and operation of a free public | 4834 |
museum of art, science, or history; | 4835 |
(BB) For the establishment and operation of a 9-1-1 system, | 4836 |
as defined in section 4931.40 of the Revised Code; | 4837 |
(CC) For the purpose of acquiring, rehabilitating, or | 4838 |
developing rail property or rail service. As used in this | 4839 |
division, "rail property" and "rail service" have the same | 4840 |
meanings as in section 4981.01 of the Revised Code. This division | 4841 |
applies only to a county, township, or municipal corporation. | 4842 |
(DD) For the purpose of acquiring property for, constructing, | 4843 |
operating, and maintaining community centers as provided for in | 4844 |
section 755.16 of the Revised Code; | 4845 |
(EE) For the creation and operation of an office or joint | 4846 |
office of economic development, for any economic development | 4847 |
purpose of the office, and to otherwise provide for the | 4848 |
establishment and operation of a program of economic development | 4849 |
pursuant to sections 307.07 and 307.64 of the Revised Code, or to | 4850 |
the extent that the expenses of a county land reutilization | 4851 |
corporation organized under Chapter 1724. of the Revised Code are | 4852 |
found by the board of county commissioners to constitute the | 4853 |
promotion of economic development, for the payment of such | 4854 |
operations and expenses; | 4855 |
(FF) For the purpose of acquiring, establishing, | 4856 |
constructing, improving, equipping, maintaining, or operating, or | 4857 |
any combination of the foregoing, a township airport, landing | 4858 |
field, or other air navigation facility pursuant to section 505.15 | 4859 |
of the Revised Code; | 4860 |
(GG) For the payment of costs incurred by a township as a | 4861 |
result of a contract made with a county pursuant to section | 4862 |
505.263 of the Revised Code in order to pay all or any part of the | 4863 |
cost of constructing, maintaining, repairing, or operating a water | 4864 |
supply improvement; | 4865 |
(HH) For a board of township trustees to acquire, other than | 4866 |
by appropriation, an ownership interest in land, water, or | 4867 |
wetlands, or to restore or maintain land, water, or wetlands in | 4868 |
which the board has an ownership interest, not for purposes of | 4869 |
recreation, but for the purposes of protecting and preserving the | 4870 |
natural, scenic, open, or wooded condition of the land, water, or | 4871 |
wetlands against modification or encroachment resulting from | 4872 |
occupation, development, or other use, which may be styled as | 4873 |
protecting or preserving "greenspace" in the resolution, notice of | 4874 |
election, or ballot form. Except as otherwise provided in this | 4875 |
division, land is not acquired for purposes of recreation, even | 4876 |
if the land is used for recreational purposes, so long as no | 4877 |
building, structure, or fixture used for recreational purposes is | 4878 |
permanently attached or affixed to the land. Except as otherwise | 4879 |
provided in this division, land that previously has been acquired | 4880 |
in a township for these greenspace purposes may subsequently be | 4881 |
used for recreational purposes if the board of township trustees | 4882 |
adopts a resolution approving that use and no building, structure, | 4883 |
or fixture used for recreational purposes is permanently attached | 4884 |
or affixed to the land. The authorization to use greenspace land | 4885 |
for recreational use does not apply to land located in a township | 4886 |
that had a population, at the time it passed its first greenspace | 4887 |
levy, of more than thirty-eight thousand within a county that had | 4888 |
a population, at that time, of at least eight hundred sixty | 4889 |
thousand. | 4890 |
(II) For the support by a county of a crime victim assistance | 4891 |
program that is provided and maintained by a county agency or a | 4892 |
private, nonprofit corporation or association under section 307.62 | 4893 |
of the Revised Code; | 4894 |
(JJ) For any or all of the purposes set forth in divisions | 4895 |
(I) and (J) of this section. This division applies only to a | 4896 |
township. | 4897 |
(KK) For a countywide public safety communications system | 4898 |
under section 307.63 of the Revised Code. This division applies | 4899 |
only to counties. | 4900 |
(LL) For the support by a county of criminal justice services | 4901 |
under section 307.45 of the Revised Code; | 4902 |
(MM) For the purpose of maintaining and operating a jail or | 4903 |
other detention facility as defined in section 2921.01 of the | 4904 |
Revised Code; | 4905 |
(NN) For purchasing, maintaining, or improving, or any | 4906 |
combination of the foregoing, real estate on which to hold | 4907 |
agricultural fairs. This division applies only to a county. | 4908 |
(OO) For constructing, rehabilitating, repairing, or | 4909 |
maintaining sidewalks, walkways, trails, bicycle pathways, or | 4910 |
similar improvements, or acquiring ownership interests in land | 4911 |
necessary for the foregoing improvements; | 4912 |
(PP) For both of the purposes set forth in divisions (G) and | 4913 |
(OO) of this section. | 4914 |
(QQ) For both of the purposes set forth in divisions (H) and | 4915 |
(HH) of this section. This division applies only to a township. | 4916 |
(RR) For the legislative authority of a municipal | 4917 |
corporation, board of county commissioners of a county, or board | 4918 |
of township trustees of a township to acquire agricultural | 4919 |
easements, as defined in section 5301.67 of the Revised Code, and | 4920 |
to supervise and enforce the easements. | 4921 |
(SS) For both of the purposes set forth in divisions (BB) and | 4922 |
(KK) of this section. This division applies only to a county. | 4923 |
(TT) For the maintenance and operation of a facility that is | 4924 |
organized in whole or in part to promote the sciences and natural | 4925 |
history under section 307.761 of the Revised Code. | 4926 |
(UU) For the creation and operation of a county land | 4927 |
reutilization corporation and for any programs or activities of | 4928 |
the corporation found by the board of directors of the | 4929 |
corporation to be consistent with the purposes for which the | 4930 |
corporation is organized. | 4931 |
The resolution shall be confined to the purpose or purposes | 4932 |
described in one division of this section, to which the revenue | 4933 |
derived therefrom shall be applied. The existence in any other | 4934 |
division of this section of authority to levy a tax for any part | 4935 |
or all of the same purpose or purposes does not preclude the use | 4936 |
of such revenues for any part of the purpose or purposes of the | 4937 |
division under which the resolution is adopted. | 4938 |
The resolution shall specify the amount of the increase in | 4939 |
rate that it is necessary to levy, the purpose of that increase in | 4940 |
rate, and the number of years during which the increase in rate | 4941 |
shall be in effect, which may or may not include a levy upon the | 4942 |
duplicate of the current year. The number of years may be any | 4943 |
number not exceeding five, except as follows: | 4944 |
(1) When the additional rate is for the payment of debt | 4945 |
charges, the increased rate shall be for the life of the | 4946 |
indebtedness. | 4947 |
(2) When the additional rate is for any of the following, the | 4948 |
increased rate shall be for a continuing period of time: | 4949 |
(a) For the current expenses for a detention facility | 4950 |
district, a district organized under section 2151.65 of the | 4951 |
Revised Code, or a combined district organized under sections | 4952 |
2151.65 and 2152.41 of the Revised Code; | 4953 |
(b) For providing a county's share of the cost of maintaining | 4954 |
and operating schools, district detention facilities, forestry | 4955 |
camps, or other facilities, or any combination thereof, | 4956 |
established under section 2151.65 or 2152.41 of the Revised Code | 4957 |
or under both of those sections. | 4958 |
(3) When the additional rate is for either of the following, | 4959 |
the increased rate may be for a continuing period of time: | 4960 |
(a) For the purposes set forth in division (I), (J), (U), or | 4961 |
(KK) of this section; | 4962 |
(b) For the maintenance and operation of a joint recreation | 4963 |
district. | 4964 |
(4) When the increase is for the purpose or purposes set | 4965 |
forth in division (D), (G), (H), (CC), or (PP) of this section, | 4966 |
the tax levy may be for any specified number of years or for a | 4967 |
continuing period of time, as set forth in the resolution. | 4968 |
(5) When the additional rate is for the purpose described in | 4969 |
division (Z) of this section, the increased rate shall be for any | 4970 |
number of years not exceeding ten. | 4971 |
A levy for one of the purposes set forth in division (G), | 4972 |
(I), (J), or (U) of this section may be reduced pursuant to | 4973 |
section 5705.261 or 5705.31 of the Revised Code. A levy for one of | 4974 |
the purposes set forth in division (G), (I), (J), or (U) of this | 4975 |
section may also be terminated or permanently reduced by the | 4976 |
taxing authority if it adopts a resolution stating that the | 4977 |
continuance of the levy is unnecessary and the levy shall be | 4978 |
terminated or that the millage is excessive and the levy shall be | 4979 |
decreased by a designated amount. | 4980 |
A resolution of a detention facility district, a district | 4981 |
organized under section 2151.65 of the Revised Code, or a combined | 4982 |
district organized under both sections 2151.65 and 2152.41 of the | 4983 |
Revised Code may include both current expenses and other purposes, | 4984 |
provided that the resolution shall apportion the annual rate of | 4985 |
levy between the current expenses and the other purpose or | 4986 |
purposes. The apportionment need not be the same for each year of | 4987 |
the levy, but the respective portions of the rate actually levied | 4988 |
each year for the current expenses and the other purpose or | 4989 |
purposes shall be limited by the apportionment. | 4990 |
Whenever a board of county commissioners, acting either as | 4991 |
the taxing authority of its county or as the taxing authority of a | 4992 |
sewer district or subdistrict created under Chapter 6117. of the | 4993 |
Revised Code, by resolution declares it necessary to levy a tax in | 4994 |
excess of the ten-mill limitation for the purpose of constructing, | 4995 |
improving, or extending sewage disposal plants or sewage systems, | 4996 |
the tax may be in effect for any number of years not exceeding | 4997 |
twenty, and the proceeds of the tax, notwithstanding the general | 4998 |
provisions of this section, may be used to pay debt charges on any | 4999 |
obligations issued and outstanding on behalf of the subdivision | 5000 |
for the purposes enumerated in this paragraph, provided that any | 5001 |
such obligations have been specifically described in the | 5002 |
resolution. | 5003 |
The resolution shall go into immediate effect upon its | 5004 |
passage, and no publication of the resolution is necessary other | 5005 |
than that provided for in the notice of election. | 5006 |
When the electors of a subdivision have approved a tax levy | 5007 |
under this section, the taxing authority of the subdivision may | 5008 |
anticipate a fraction of the proceeds of the levy and issue | 5009 |
anticipation notes in accordance with section 5705.191 or 5705.193 | 5010 |
of the Revised Code. | 5011 |
Sec. 5709.12. (A) As used in this section, "independent | 5012 |
living facilities" means any residential housing facilities and | 5013 |
related property that are not a nursing home, residential care | 5014 |
facility, or adult care facility as defined in division (A) of | 5015 |
section 5701.13 of the Revised Code. | 5016 |
(B) Lands, houses, and other buildings belonging to a county, | 5017 |
township, or municipal corporation and used exclusively for the | 5018 |
accommodation or support of the poor, or leased to the state or | 5019 |
any political subdivision for public purposes shall be exempt from | 5020 |
taxation. Real and tangible personal property belonging to | 5021 |
institutions that is used exclusively for charitable purposes | 5022 |
shall be exempt from taxation, including real property belonging | 5023 |
to an institution that is a nonprofit corporation that receives a | 5024 |
grant under the Thomas Alva Edison grant program authorized by | 5025 |
division (C) of section 122.33 of the Revised Code at any time | 5026 |
during the tax year and being held for leasing or resale to | 5027 |
others. If, at any time during a tax year for which such property | 5028 |
is exempted from taxation, the corporation ceases to qualify for | 5029 |
such a grant, the director of development shall notify the tax | 5030 |
commissioner, and the tax commissioner shall cause the property to | 5031 |
be restored to the tax list beginning with the following tax year. | 5032 |
All property owned and used by a nonprofit organization | 5033 |
exclusively for a home for the aged, as defined in section 5701.13 | 5034 |
of the Revised Code, also shall be exempt from taxation. | 5035 |
(C)(1) If a home for the aged described in division (B)(1) of | 5036 |
section 5701.13 of the Revised Code is operated in conjunction | 5037 |
with or at the same site as independent living facilities, the | 5038 |
exemption granted in division (B) of this section shall include | 5039 |
kitchen, dining room, clinic, entry ways, maintenance and storage | 5040 |
areas, and land necessary for access commonly used by both | 5041 |
residents of the home for the aged and residents of the | 5042 |
independent living facilities. Other facilities commonly used by | 5043 |
both residents of the home for the aged and residents of | 5044 |
independent living units shall be exempt from taxation only if the | 5045 |
other facilities are used primarily by the residents of the home | 5046 |
for the aged. Vacant land currently unused by the home, and | 5047 |
independent living facilities and the lands connected with them | 5048 |
are not exempt from taxation. Except as provided in division | 5049 |
(A)(1) of section 5709.121 of the Revised Code, property of a home | 5050 |
leased for nonresidential purposes is not exempt from taxation. | 5051 |
(2) Independent living facilities are exempt from taxation if | 5052 |
they are operated in conjunction with or at the same site as a | 5053 |
home for the aged described in division (B)(2) of section 5701.13 | 5054 |
of the Revised Code; operated by a corporation, association, or | 5055 |
trust described in division (B)(1)(b) of that section; operated | 5056 |
exclusively for the benefit of members of the corporation, | 5057 |
association, or trust who are retired, aged, or infirm; and | 5058 |
provided to those members without charge in consideration of their | 5059 |
service, without compensation, to a charitable, religious, | 5060 |
fraternal, or educational institution. For the purposes of | 5061 |
division (C)(2) of this section, "compensation" does not include | 5062 |
furnishing room and board, clothing, health care, or other | 5063 |
necessities, or stipends or other de minimis payments to defray | 5064 |
the cost thereof. | 5065 |
(D)(1) A private corporation established under federal law, | 5066 |
defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, as | 5067 |
amended, the objects of which include encouraging the advancement | 5068 |
of science generally, or of a particular branch of science, the | 5069 |
promotion of scientific research, the improvement of the | 5070 |
qualifications and usefulness of scientists, or the increase and | 5071 |
diffusion of scientific knowledge is conclusively presumed to be a | 5072 |
charitable or educational institution. A private corporation | 5073 |
established as a nonprofit corporation under the laws of a state, | 5074 |
that is exempt from federal income taxation under section | 5075 |
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26 | 5076 |
U.S.C.A. 1, as amended, and has as its principal purpose one or | 5077 |
more of the foregoing objects, also is conclusively presumed to be | 5078 |
a charitable or educational institution. | 5079 |
The fact that an organization described in this division | 5080 |
operates in a manner that results in an excess of revenues over | 5081 |
expenses shall not be used to deny the exemption granted by this | 5082 |
section, provided such excess is used, or is held for use, for | 5083 |
exempt purposes or to establish a reserve against future | 5084 |
contingencies; and, provided further, that such excess may not be | 5085 |
distributed to individual persons or to entities that would not be | 5086 |
entitled to the tax exemptions provided by this chapter. Nor shall | 5087 |
the fact that any scientific information diffused by the | 5088 |
organization is of particular interest or benefit to any of its | 5089 |
individual members be used to deny the exemption granted by this | 5090 |
section, provided that such scientific information is available to | 5091 |
the public for purchase or otherwise. | 5092 |
(2) Division (D)(2) of this section does not apply to real | 5093 |
property exempted from taxation under this section and division | 5094 |
(A)(3) of section 5709.121 of the Revised Code and belonging to a | 5095 |
nonprofit corporation described in division (D)(1) of this section | 5096 |
that has received a grant under the Thomas Alva Edison grant | 5097 |
program authorized by division (C) of section 122.33 of the | 5098 |
Revised Code during any of the tax years the property was exempted | 5099 |
from taxation. | 5100 |
When a private corporation described in division (D)(1) of | 5101 |
this section sells all or any portion of a tract, lot, or parcel | 5102 |
of real estate that has been exempt from taxation under this | 5103 |
section and section 5709.121 of the Revised Code, the portion sold | 5104 |
shall be restored to the tax list for the year following the year | 5105 |
of the sale and, except in connection with a sale and transfer of | 5106 |
such a tract, lot, or parcel to a county land reutilization | 5107 |
corporation organized under Chapter 1724. of the Revised Code, a | 5108 |
charge shall be levied against the sold property in an amount | 5109 |
equal to the tax savings on such property during the four tax | 5110 |
years preceding the year the property is placed on the tax list. | 5111 |
The tax savings equals the amount of the additional taxes that | 5112 |
would have been levied if such property had not been exempt from | 5113 |
taxation. | 5114 |
The charge constitutes a lien of the state upon such property | 5115 |
as of the first day of January of the tax year in which the charge | 5116 |
is levied and continues until discharged as provided by law. The | 5117 |
charge may also be remitted for all or any portion of such | 5118 |
property that the tax commissioner determines is entitled to | 5119 |
exemption from real property taxation for the year such property | 5120 |
is restored to the tax list under any provision of the Revised | 5121 |
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40, | 5122 |
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84, | 5123 |
upon an application for exemption covering the year such property | 5124 |
is restored to the tax list filed under section 5715.27 of the | 5125 |
Revised Code. | 5126 |
(E) Real property held by an organization organized and | 5127 |
operated exclusively for charitable purposes as described under | 5128 |
section 501(c)(3) of the Internal Revenue Code and exempt from | 5129 |
federal taxation under section 501(a) of the Internal Revenue | 5130 |
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose | 5131 |
of constructing or rehabilitating residences for eventual transfer | 5132 |
to qualified low-income families through sale, lease, or land | 5133 |
installment contract, shall be exempt from taxation. | 5134 |
The exemption shall commence on the day title to the property | 5135 |
is transferred to the organization and shall continue to the end | 5136 |
of the tax year in which the organization transfers title to the | 5137 |
property to a qualified low-income family. In no case shall the | 5138 |
exemption extend beyond the second succeeding tax year following | 5139 |
the year in which the title was transferred to the organization. | 5140 |
If the title is transferred to the organization and from the | 5141 |
organization to a qualified low-income family in the same tax | 5142 |
year, the exemption shall continue to the end of that tax year. | 5143 |
The proportionate amount of taxes that are a lien but not yet | 5144 |
determined, assessed, and levied for the tax year in which title | 5145 |
is transferred to the organization shall be remitted by the county | 5146 |
auditor for each day of the year that title is held by the | 5147 |
organization. | 5148 |
Upon transferring the title to another person, the | 5149 |
organization shall file with the county auditor an affidavit | 5150 |
affirming that the title was transferred to a qualified low-income | 5151 |
family or that the title was not transferred to a qualified | 5152 |
low-income family, as the case may be; if the title was | 5153 |
transferred to a qualified low-income family, the affidavit shall | 5154 |
identify the transferee by name. If the organization transfers | 5155 |
title to the property to anyone other than a qualified low-income | 5156 |
family, the exemption, if it has not previously expired, shall | 5157 |
terminate, and the property shall be restored to the tax list for | 5158 |
the year following the year of the transfer and a charge shall be | 5159 |
levied against the property in an amount equal to the amount of | 5160 |
additional taxes that would have been levied if such property had | 5161 |
not been exempt from taxation. The charge constitutes a lien of | 5162 |
the state upon such property as of the first day of January of the | 5163 |
tax year in which the charge is levied and continues until | 5164 |
discharged as provided by law. | 5165 |
The application for exemption shall be filed as otherwise | 5166 |
required under section 5715.27 of the Revised Code, except that | 5167 |
the organization holding the property shall file with its | 5168 |
application documentation substantiating its status as an | 5169 |
organization organized and operated exclusively for charitable | 5170 |
purposes under section 501(c)(3) of the Internal Revenue Code and | 5171 |
its qualification for exemption from federal taxation under | 5172 |
section 501(a) of the Internal Revenue Code, and affirming its | 5173 |
intention to construct or rehabilitate the property for the | 5174 |
eventual transfer to qualified low-income families. | 5175 |
As used in this division, "qualified low-income family" means | 5176 |
a family whose income does not exceed two hundred per cent of the | 5177 |
official federal poverty guidelines as revised annually in | 5178 |
accordance with section 673(2) of the "Omnibus Budget | 5179 |
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as | 5180 |
amended, for a family size equal to the size of the family whose | 5181 |
income is being determined. | 5182 |
(F) Real property held by a county land reutilization | 5183 |
corporation organized under Chapter 1724. of the Revised Code | 5184 |
shall be exempt from taxation. Notwithstanding section 5715.27 of | 5185 |
the Revised Code, a county land reutilization corporation is not | 5186 |
required to apply to any county or state agency in order to | 5187 |
qualify for the exemption. | 5188 |
The exemption shall commence on the day title to the property | 5189 |
is transferred to the corporation and shall continue to the end of | 5190 |
the tax year in which the instrument transferring title from the | 5191 |
corporation to another owner is recorded, if the use to which the | 5192 |
other owner puts the property does not qualify for an exemption | 5193 |
under this section or any other section of the Revised Code. If | 5194 |
the title to the property is transferred to the corporation and | 5195 |
from the corporation in the same tax year, the exemption shall | 5196 |
continue to the end of that tax year. The proportionate amount of | 5197 |
taxes that are a lien but not yet determined, assessed, and | 5198 |
levied for the tax year in which title is transferred to the | 5199 |
corporation shall be remitted by the county auditor for each day | 5200 |
of the year that title is held by the corporation. | 5201 |
Upon transferring the title to another person, the | 5202 |
corporation shall file with the county auditor an affidavit | 5203 |
affirming that the title was transferred to such other person and | 5204 |
shall identify the transferee by name. If the corporation | 5205 |
transfers title to the property to anyone that does not qualify or | 5206 |
the use to which the property is put does not qualify the | 5207 |
property for an exemption under this section or any other section | 5208 |
of the Revised Code, the exemption, if it has not previously | 5209 |
expired, shall terminate, and the property shall be restored to | 5210 |
the tax list for the year following the year of the transfer. A | 5211 |
charge shall be levied against the property in an amount equal to | 5212 |
the amount of additional taxes that would have been levied if | 5213 |
such property had not been exempt from taxation. The charge | 5214 |
constitutes a lien of the state upon such property as of the | 5215 |
first day of January of the tax year in which the charge is | 5216 |
levied and continues until discharged as provided by law. | 5217 |
In lieu of the application for exemption otherwise required | 5218 |
to be filed as required under section 5715.27 of the Revised | 5219 |
Code, a count land reutilization corporation holding the property | 5220 |
shall, upon the request of any county or state agency, submit its | 5221 |
articles of incorporation substantiating its status as a county | 5222 |
land reutilization corporation. | 5223 |
Sec. 5721.01. (A) As used in this chapter: | 5224 |
(1) "Delinquent lands" means all lands upon which delinquent | 5225 |
taxes, as defined in section 323.01 of the Revised Code, remain | 5226 |
unpaid at the time a settlement is made between the county | 5227 |
treasurer and auditor pursuant to division (C) of section 321.24 | 5228 |
of the Revised Code. | 5229 |
(2) "Delinquent vacant lands" means all lands that have been | 5230 |
delinquent lands for at least two years and that are unimproved by | 5231 |
any dwelling. | 5232 |
(3) "County land reutilization corporation" means a county | 5233 |
land reutilization corporation organized under Chapter 1724. of | 5234 |
the Revised Code. | 5235 |
(B) As used in sections 5719.04, 5721.03, and 5721.31 of the | 5236 |
Revised Code and in any other sections of the Revised Code to | 5237 |
which those sections are applicable, a newspaper or newspaper of | 5238 |
general circulation shall be a publication bearing a title or | 5239 |
name, regularly issued as frequently as once a week for a definite | 5240 |
price or consideration paid for by not less than fifty per cent of | 5241 |
those to whom distribution is made, having a second class mailing | 5242 |
privilege, being not less than four pages, published continuously | 5243 |
during the immediately preceding one-year period, and circulated | 5244 |
generally in the political subdivision in which it is published. | 5245 |
Such publication shall be of a type to which the general public | 5246 |
resorts for passing events of a political, religious, commercial, | 5247 |
and social nature, current happenings, announcements, | 5248 |
miscellaneous reading matter, advertisements, and other notices. | 5249 |
Sec. 5721.011. Immediately after each settlement required by | 5250 |
division (C) of section 321.24 of the Revised Code, each county | 5251 |
auditor shall compile, in substantially the same form as the list | 5252 |
and duplicate prepared pursuant to section 319.28 of the Revised | 5253 |
Code, a list and duplicate of all delinquent lands in | 5254 |
auditor's county. In any such list there may be included lands | 5255 |
that have been omitted from a prior list. Lands on which the only | 5256 |
unpaid taxes are amounts claimed in good faith not to be due in | 5257 |
complaints pending under section 5715.19 of the Revised Code and | 5258 |
lands that are the subject of an application for exemption from | 5259 |
taxation under section 5715.27 of the Revised Code shall not be | 5260 |
included in the list. The delinquent land list and duplicate shall | 5261 |
contain the description of the property and the name of the person | 5262 |
in whose name it is listed as they appear on the tax list of the | 5263 |
previous tax year and the total amount of all taxes, assessments, | 5264 |
recoupment charges, penalties, and interest due and unpaid against | 5265 |
the entry at the settlement and shall set forth as separate items | 5266 |
any interest required to be so entered under
| 5267 |
(B)(1) | 5268 |
The original list shall be kept in the office of the auditor, and | 5269 |
the duplicate shall be certified and delivered to the county | 5270 |
treasurer within thirty days after the settlement required by | 5271 |
division (C) of section 321.24 of the Revised Code. | 5272 |
Sec. 5721.03. (A) At the time of making the delinquent land | 5273 |
list, as provided in section 5721.011 of the Revised Code, the | 5274 |
county auditor shall compile a delinquent tax list consisting of | 5275 |
all lands on the delinquent land list on which taxes have become | 5276 |
delinquent at the close of the collection period immediately | 5277 |
preceding the making of the delinquent land list. The auditor | 5278 |
shall also compile a delinquent vacant land tax list of all | 5279 |
delinquent vacant lands prior to the institution of any | 5280 |
foreclosure and forfeiture actions against delinquent vacant lands | 5281 |
under section 5721.14 of the Revised Code or any foreclosure | 5282 |
actions against delinquent vacant lands under section 5721.18 of | 5283 |
the Revised Code. | 5284 |
The delinquent tax list, and the delinquent vacant land tax | 5285 |
list if one is compiled, shall contain all of the information | 5286 |
included on the delinquent land list, except that, if the | 5287 |
auditor's records show that the name of the person in whose name | 5288 |
the property currently is listed is not the name that appears on | 5289 |
the delinquent land list, the name used in the delinquent tax list | 5290 |
or the delinquent vacant land tax list shall be the name of the | 5291 |
person the auditor's records show as the person in whose name the | 5292 |
property currently is listed. | 5293 |
Lands that have been included in a previously published | 5294 |
delinquent tax list shall not be included in the delinquent tax | 5295 |
list so long as taxes have remained delinquent on such lands for | 5296 |
the entire intervening time. | 5297 |
In either list, there may be included lands that have been | 5298 |
omitted in error from a prior list and lands with respect to which | 5299 |
the auditor has received a certification that a delinquent tax | 5300 |
contract has become void since the publication of the last | 5301 |
previously published list, provided the name of the owner was | 5302 |
stricken from a prior list under section 5721.02 of the Revised | 5303 |
Code. | 5304 |
(B)(1) The auditor shall cause the delinquent tax list and | 5305 |
the delinquent vacant land tax list, if one is compiled, to be | 5306 |
published twice within sixty days after the delivery of the | 5307 |
delinquent land duplicate to the county treasurer, in a newspaper | 5308 |
of general circulation in the county. The publication shall be | 5309 |
printed in the English language. | 5310 |
The auditor shall insert display notices of the forthcoming | 5311 |
publication of the delinquent tax list and, if it is to be | 5312 |
published, the delinquent vacant land tax list once a week for two | 5313 |
consecutive weeks in a newspaper of general circulation in the | 5314 |
county. The display notices shall contain the times and methods of | 5315 |
payment of taxes provided by law, including information concerning | 5316 |
installment payments made in accordance with a written delinquent | 5317 |
tax contract. The display notice for the delinquent tax list also | 5318 |
shall include a notice that an interest charge will accrue on | 5319 |
accounts remaining unpaid after the last day of November unless | 5320 |
the taxpayer enters into a written delinquent tax contract to pay | 5321 |
such taxes in installments. The display notice for the delinquent | 5322 |
vacant land tax list if it is to be published also shall include a | 5323 |
notice that delinquent vacant lands in the list are lands on which | 5324 |
taxes have remained unpaid for | 5325 |
certified delinquent, and that they are subject to foreclosure | 5326 |
proceedings as provided in section 323.25, sections 323.65 to | 5327 |
323.79, or section 5721.18 of the Revised Code, or foreclosure and | 5328 |
forfeiture proceedings as provided in section 5721.14 of the | 5329 |
Revised Code. Each display notice also shall state that the lands | 5330 |
are subject to a tax certificate sale under section 5721.32 or | 5331 |
5721.33 of the Revised Code or assignment to a county land | 5332 |
reutilization corporation, as the case may be, and shall include | 5333 |
any other information that the auditor considers pertinent to | 5334 |
the purpose of the notice. The display notices shall be | 5335 |
furnished by the auditor to the newspapers selected to publish | 5336 |
the lists at least ten days before their first publication. | 5337 |
(2) Publication of the list or lists may be made by a | 5338 |
newspaper in installments, provided the complete publication of | 5339 |
each list is made twice during the sixty-day period. | 5340 |
(3) There shall be attached to the delinquent tax list a | 5341 |
notice that the delinquent lands will be certified for foreclosure | 5342 |
by the auditor unless the taxes, assessments, interest, and | 5343 |
penalties due and owing on them are paid. There shall be attached | 5344 |
to the delinquent vacant land tax list, if it is to be published, | 5345 |
a notice that delinquent vacant lands will be certified for | 5346 |
foreclosure or foreclosure and forfeiture by the auditor unless | 5347 |
the taxes, assessments, interest, and penalties due and owing on | 5348 |
them are paid within twenty-eight days after the final publication | 5349 |
of the notice. | 5350 |
(4) The auditor shall review the first publication of each | 5351 |
list for accuracy and completeness and may correct any errors | 5352 |
appearing in the list in the second publication. | 5353 |
(C) For the purposes of section 5721.18 of the Revised Code, | 5354 |
land is first certified delinquent on the date of the | 5355 |
certification of the delinquent land list containing that land. | 5356 |
Sec. 5721.06. (A)(1) The form of the notice required to be | 5357 |
attached to the published delinquent tax list by division (B)(3) | 5358 |
of section 5721.03 of the Revised Code shall be in substance as | 5359 |
follows: | 5360 |
5361 | |
The lands, lots, and parts of lots returned delinquent by the | 5362 |
county treasurer of ................... county, with the taxes | 5363 |
assessments, interest, and penalties, charged against them | 5364 |
agreeably to law, are contained and described in the following | 5365 |
list: (Here insert the list with the names of the owners of such | 5366 |
respective tracts of land or town lots as designated on the | 5367 |
delinquent tax list. If, prior to seven days before the | 5368 |
publication of the list, a delinquent tax contract has been | 5369 |
entered into under section 323.31 of the Revised Code, the owner's | 5370 |
name may be stricken from the list or designated by an asterisk | 5371 |
shown in the margin next to the owner's name.) | 5372 |
Notice is hereby given that the whole of such several lands, | 5373 |
lots, or parts of lots will be certified for foreclosure by the | 5374 |
county auditor pursuant to law unless the whole of the delinquent | 5375 |
taxes, assessments, interest, and penalties are paid within one | 5376 |
year or unless a tax certificate with respect to the parcel is | 5377 |
sold under section 5721.32 or 5721.33 of the Revised Code. The | 5378 |
names of persons who have entered into a written delinquent tax | 5379 |
contract with the county treasurer to discharge the delinquency | 5380 |
are designated by an asterisk or have been stricken from the | 5381 |
list." | 5382 |
(2) If the county treasurer has certified to the county | 5383 |
auditor that the treasurer intends to offer for sale or assign a | 5384 |
tax certificate with respect to one or more parcels of delinquent | 5385 |
land under section 5721.32 or 5721.33 of the Revised Code, the | 5386 |
form of the notice shall include the following statement, appended | 5387 |
after the second paragraph of the notice prescribed by division | 5388 |
(A)(1) of this section: | 5389 |
"Notice also is hereby given that a tax certificate may be | 5390 |
offered for sale or assigned under section 5721.32 or 5721.33 of | 5391 |
the Revised Code with respect to those parcels shown on this list. | 5392 |
If a tax certificate on a parcel is purchased, the purchaser of | 5393 |
the tax certificate acquires the state's or its taxing district's | 5394 |
first lien against the property, and an additional interest charge | 5395 |
of up to eighteen per cent per annum shall be assessed against the | 5396 |
parcel. In addition, failure by the owner of the parcel to redeem | 5397 |
the tax certificate may result in foreclosure proceedings against | 5398 |
the parcel. No tax certificate shall be offered for sale if the | 5399 |
owner of the parcel has either discharged the lien by paying to | 5400 |
the county treasurer in cash the amount of delinquent taxes, | 5401 |
assessments, penalties, interest, and charges charged against the | 5402 |
property, or has entered into a valid delinquent tax contract | 5403 |
pursuant to section 323.31 of the Revised Code to pay those | 5404 |
amounts in installments." | 5405 |
(B) The form of the notice required to be attached to the | 5406 |
published delinquent vacant land tax list by division (B)(3) of | 5407 |
section 5721.03 of the Revised Code shall be in substance as | 5408 |
follows: | 5409 |
5410 | |
The delinquent vacant lands, returned delinquent by the | 5411 |
county treasurer of................. county, with the taxes | 5412 |
assessments, interest, and penalties charged against them | 5413 |
according to law, and remaining delinquent for | 5414 |
are contained and described in the following list: (here insert | 5415 |
the list with the names of the owners of the respective tracts of | 5416 |
land as designated on the delinquent vacant land tax list. If, | 5417 |
prior to seven days before the publication of the list, a | 5418 |
delinquent tax contract has been entered into under section 323.31 | 5419 |
of the Revised Code, the owner's name may be stricken from the | 5420 |
list or designated by an asterisk shown in the margin next to the | 5421 |
owner's name.) | 5422 |
Notice is hereby given that these delinquent vacant lands | 5423 |
will be certified for foreclosure or foreclosure and forfeiture by | 5424 |
the county auditor pursuant to law unless the whole of the | 5425 |
delinquent taxes, assessments, interest, and penalties are paid | 5426 |
within twenty-eight days after the final publication of this | 5427 |
notice. The names of persons who have entered into a written | 5428 |
delinquent tax contract with the county treasurer to discharge the | 5429 |
delinquency are designated by an asterisk or have been stricken | 5430 |
from the list." | 5431 |
Sec. 5721.10. Except as otherwise provided under sections | 5432 |
5721.30 to 5721.43 of the Revised Code, the state shall have the | 5433 |
first lien on the lands and lots described in the delinquent land | 5434 |
list, for the amount of taxes, assessments, interest, and penalty | 5435 |
charged prior to the delivery of such list. If the taxes have not | 5436 |
been paid for one year after having been certified as delinquent, | 5437 |
the state shall institute foreclosure proceedings in the manner | 5438 |
provided by
| 5439 |
sections 5721.01 to 5721.28 of the Revised Code, unless a tax | 5440 |
certificate respecting that property has been sold or assigned | 5441 |
under section 5721.32 or 5721.33 of the Revised Code, or unless | 5442 |
such taxes are the subject of a valid delinquent tax contract | 5443 |
under section 323.31 of the Revised Code for which the county | 5444 |
treasurer has not made certification to the county auditor that | 5445 |
the delinquent tax contract has become void. The court shall | 5446 |
levy, as costs in the foreclosure proceedings instituted on the | 5447 |
certification of delinquency, the cost of an abstract or | 5448 |
certificate of title to the property described in the | 5449 |
certification, if it is required by the court, to be paid into | 5450 |
the general fund of the county. Sections 5721.01 to 5721.28 of | 5451 |
the Revised Code do not prevent the partial payment of such | 5452 |
delinquent taxes, assessments, interest, and penalty during the | 5453 |
period the delinquency is being discharged in accordance with a | 5454 |
delinquent tax contract under section 323.31 of the Revised Code, | 5455 |
but the partial payments may be made and received as provided by | 5456 |
law without prejudice to the right of the state to institute | 5457 |
foreclosure proceedings for any amount then remaining unpaid, if | 5458 |
the county treasurer certifies to the county auditor that the | 5459 |
delinquent tax contract has become void. | 5460 |
Sec. 5721.11. The county auditor shall enter upon the county | 5461 |
auditor's tax list and county treasurer's duplicate, showing lands | 5462 |
delinquent, the word "delinquent," and such entry on said tax list | 5463 |
and duplicate is notice to all purchasers or other persons | 5464 |
acquiring any right, title, or interest in or to the land | 5465 |
pertinent to which such entry is made, of the prior right and lien | 5466 |
of the state under sections 323.01 to 323.79 or sections 5721.01 | 5467 |
to
5721.28 | 5468 |
Sec. 5721.18. The county prosecuting attorney, upon the | 5469 |
delivery to the prosecuting attorney by the county auditor of a | 5470 |
delinquent land or delinquent vacant land tax certificate, or of a | 5471 |
master list of delinquent or delinquent vacant tracts, shall | 5472 |
institute a foreclosure proceeding under this section in the name | 5473 |
of the county treasurer to foreclose the lien of the state, in any | 5474 |
court with jurisdiction or in the county board of revision with | 5475 |
jurisdiction pursuant to section 323.66 of the Revised Code, | 5476 |
unless the taxes, assessments, charges, penalties, and interest | 5477 |
are paid prior to the time a complaint is filed, or unless a | 5478 |
foreclosure or foreclosure and forfeiture action has been or will | 5479 |
be instituted under section 323.25, sections 323.65 to 323.79, or | 5480 |
section 5721.14 of the Revised Code. If the delinquent land or | 5481 |
delinquent vacant land tax certificate or the master list of | 5482 |
delinquent or delinquent vacant tracts lists minerals or rights | 5483 |
to minerals listed pursuant to sections 5713.04, 5713.05, and | 5484 |
5713.06 of the Revised Code, the county prosecuting attorney may | 5485 |
institute a foreclosure proceeding in the name of the county | 5486 |
treasurer, in any court with jurisdiction, to foreclose the lien | 5487 |
of the state against such minerals or rights to minerals, unless | 5488 |
the taxes, assessments, charges, penalties, and interest are paid | 5489 |
prior to the time the complaint is filed, or unless a foreclosure | 5490 |
or foreclosure and forfeiture action has been or will be | 5491 |
instituted under section 323.25, sections 323.65 to 323.79, or | 5492 |
section 5721.14 of the Revised Code. | 5493 |
The prosecuting attorney shall prosecute the proceeding to | 5494 |
final judgment and satisfaction. Within ten days after obtaining a | 5495 |
judgment, the prosecuting attorney shall notify the treasurer in | 5496 |
writing that judgment has been rendered. If there is a copy of a | 5497 |
written delinquent tax contract attached to the certificate or an | 5498 |
asterisk next to an entry on the master list, or if a copy of a | 5499 |
delinquent tax contract is received from the auditor prior to the | 5500 |
commencement of the proceeding under this section, the prosecuting | 5501 |
attorney shall not institute the proceeding under this section, | 5502 |
unless the prosecuting attorney receives a certification of the | 5503 |
treasurer that the delinquent tax contract has become void. | 5504 |
(A) This division applies to all foreclosure proceedings not | 5505 |
instituted and prosecuted under section 323.25 of the Revised Code | 5506 |
or division (B) or (C) of this section. The foreclosure | 5507 |
proceedings shall be instituted and prosecuted in the same manner | 5508 |
as is provided by law for the foreclosure of mortgages on land, | 5509 |
except that, if service by publication is necessary, such | 5510 |
publication shall be made once a week for three consecutive weeks | 5511 |
instead of as provided by the Rules of Civil Procedure, and the | 5512 |
service shall be complete at the expiration of three weeks after | 5513 |
the date of the first publication. In any proceeding prosecuted | 5514 |
under this section, if the prosecuting attorney determines that | 5515 |
service upon a defendant may be obtained ultimately only by | 5516 |
publication, the prosecuting attorney may cause service to be made | 5517 |
simultaneously by certified mail, return receipt requested, | 5518 |
ordinary mail, and publication. | 5519 |
In any county that has adopted a permanent parcel number | 5520 |
system, the parcel may be described in the notice by parcel number | 5521 |
only, instead of also with a complete legal description, if the | 5522 |
prosecuting attorney determines that the publication of the | 5523 |
complete legal description is not necessary to provide reasonable | 5524 |
notice of the foreclosure proceeding to the interested parties. If | 5525 |
the complete legal description is not published, the notice shall | 5526 |
indicate where the complete legal description may be obtained. | 5527 |
It is sufficient, having been made a proper party to the | 5528 |
foreclosure proceeding, for the treasurer to allege in the | 5529 |
treasurer's complaint that the certificate or master list has been | 5530 |
duly filed by the auditor, that the amount of money appearing to | 5531 |
be due and unpaid is due and unpaid, and that there is a lien | 5532 |
against the property described in the certificate or master list, | 5533 |
without setting forth in the complaint any other or special matter | 5534 |
relating to the foreclosure proceeding. The prayer of the | 5535 |
complaint shall be that the court or the county board of revision | 5536 |
with jurisdiction pursuant to section 323.66 of the Revised Code | 5537 |
issue an order that the property be sold or conveyed by the | 5538 |
sheriff or otherwise be disposed of, and the equity of redemption | 5539 |
be extinguished, according to the alternative redemption | 5540 |
procedures prescribed in sections 323.65 to 323.79 of the | 5541 |
Revised Code, or if the action is in the municipal court by the | 5542 |
bailiff, in the manner provided in section 5721.19 of the Revised | 5543 |
Code. | 5544 |
In the foreclosure proceeding, the treasurer may join in one | 5545 |
action any number of lots or lands, but the decree shall be | 5546 |
rendered separately, and any proceedings may be severed, in the | 5547 |
discretion of the court or board of revision, for the purpose of | 5548 |
trial or appeal, and the court or board of revision shall make | 5549 |
such order for the payment of costs as is considered proper. The | 5550 |
certificate or master list filed by the auditor with the | 5551 |
prosecuting attorney is prima-facie evidence at the trial of the | 5552 |
foreclosure action of the amount and validity of the taxes, | 5553 |
assessments, charges, penalties, and interest appearing due and | 5554 |
unpaid and of their nonpayment. | 5555 |
(B) Foreclosure proceedings constituting an action in rem may | 5556 |
be commenced by the filing of a complaint after the end of the | 5557 |
second year from the date on which the delinquency was first | 5558 |
certified by the auditor. Prior to filing such an action in rem, | 5559 |
the prosecuting attorney shall cause a title search to be | 5560 |
conducted for the purpose of identifying any lienholders or other | 5561 |
persons with interests in the property subject to foreclosure. | 5562 |
Following the title search, the action in rem shall be instituted | 5563 |
by filing in the office of the clerk of a court with jurisdiction | 5564 |
a complaint bearing a caption substantially in the form set forth | 5565 |
in division (A) of section 5721.181 of the Revised Code. | 5566 |
Any number of parcels may be joined in one action. Each | 5567 |
separate parcel included in a complaint shall be given a serial | 5568 |
number and shall be separately indexed and docketed by the clerk | 5569 |
of the court in a book kept by the clerk for such purpose. A | 5570 |
complaint shall contain the permanent parcel number of each parcel | 5571 |
included in it, the full street address of the parcel when | 5572 |
available, a description of the parcel as set forth in the | 5573 |
certificate or master list, the name and address of the last known | 5574 |
owner of the parcel if they appear on the general tax list, the | 5575 |
name and address of each lienholder and other person with an | 5576 |
interest in the parcel identified in the title search relating to | 5577 |
the parcel that is required by this division, and the amount of | 5578 |
taxes, assessments, charges, penalties, and interest due and | 5579 |
unpaid with respect to the parcel. It is sufficient for the | 5580 |
treasurer to allege in the complaint that the certificate or | 5581 |
master list has been duly filed by the auditor with respect to | 5582 |
each parcel listed, that the amount of money with respect to each | 5583 |
parcel appearing to be due and unpaid is due and unpaid, and that | 5584 |
there is a lien against each parcel, without setting forth any | 5585 |
other or special matters. The prayer of the complaint shall be | 5586 |
that the court issue an order that the land described in the | 5587 |
complaint be sold in the manner provided in section 5721.19 of the | 5588 |
Revised Code. | 5589 |
(1) Within thirty days after the filing of a complaint, the | 5590 |
clerk of the court in which the complaint was filed shall cause a | 5591 |
notice of foreclosure substantially in the form of the notice set | 5592 |
forth in division (B) of section 5721.181 of the Revised Code to | 5593 |
be published once a week for three consecutive weeks in a | 5594 |
newspaper of general circulation in the county. In any county that | 5595 |
has adopted a permanent parcel number system, the parcel may be | 5596 |
described in the notice by parcel number only, instead of also | 5597 |
with a complete legal description, if the prosecuting attorney | 5598 |
determines that the publication of the complete legal description | 5599 |
is not necessary to provide reasonable notice of the foreclosure | 5600 |
proceeding to the interested parties. If the complete legal | 5601 |
description is not published, the notice shall indicate where the | 5602 |
complete legal description may be obtained. | 5603 |
After the third publication, the publisher shall file with | 5604 |
the clerk of the court an affidavit stating the fact of the | 5605 |
publication and including a copy of the notice of foreclosure as | 5606 |
published. Service of process for purposes of the action in rem | 5607 |
shall be considered as complete on the date of the last | 5608 |
publication. | 5609 |
Within thirty days after the filing of a complaint and before | 5610 |
the final date of publication of the notice of foreclosure, the | 5611 |
clerk of the court also shall cause a copy of a notice | 5612 |
substantially in the form of the notice set forth in division (C) | 5613 |
of section 5721.181 of the Revised Code to be mailed by certified | 5614 |
mail, with postage prepaid, to each person named in the complaint | 5615 |
as being the last known owner of a parcel included in it, or as | 5616 |
being a lienholder or other person with an interest in a parcel | 5617 |
included in it. The notice shall be sent to the address of each | 5618 |
such person, as set forth in the complaint, and the clerk shall | 5619 |
enter the fact of such mailing upon the appearance docket. If the | 5620 |
name and address of the last known owner of a parcel included in a | 5621 |
complaint is not set forth in it, the auditor shall file an | 5622 |
affidavit with the clerk stating that the name and address of the | 5623 |
last known owner does not appear on the general tax list. | 5624 |
(2)(a) An answer may be filed in an action in rem under this | 5625 |
division by any person owning or claiming any right, title, or | 5626 |
interest in, or lien upon, any parcel described in the complaint. | 5627 |
The answer shall contain the caption and number of the action and | 5628 |
the serial number of the parcel concerned. The answer shall set | 5629 |
forth the nature and amount of interest claimed in the parcel and | 5630 |
any defense or objection to the foreclosure of the lien of the | 5631 |
state for delinquent taxes, assessments, charges, penalties, and | 5632 |
interest as shown in the complaint. The answer shall be filed in | 5633 |
the office of the clerk of the court, and a copy of the answer | 5634 |
shall be served on the prosecuting attorney, not later than | 5635 |
twenty-eight days after the date of final publication of the | 5636 |
notice of foreclosure. If an answer is not filed within such time, | 5637 |
a default judgment may be taken as to any parcel included in a | 5638 |
complaint as to which no answer has been filed. A default judgment | 5639 |
is valid and effective with respect to all persons owning or | 5640 |
claiming any right, title, or interest in, or lien upon, any such | 5641 |
parcel, notwithstanding that one or more of such persons are | 5642 |
minors, incompetents, absentees or nonresidents of the state, or | 5643 |
convicts in confinement. | 5644 |
(b)(i) A receiver appointed pursuant to divisions (C)(2) and | 5645 |
(3) of section 3767.41 of the Revised Code may file an answer | 5646 |
pursuant to division (B)(2)(a) of this section, but is not | 5647 |
required to do so as a condition of receiving proceeds in a | 5648 |
distribution under division (B)(1) of section 5721.17 of the | 5649 |
Revised Code. | 5650 |
(ii) When a receivership under section 3767.41 of the Revised | 5651 |
Code is associated with a parcel, the notice of foreclosure set | 5652 |
forth in division (B) of section 5721.181 of the Revised Code and | 5653 |
the notice set forth in division (C) of that section shall be | 5654 |
modified to reflect the provisions of division (B)(2)(b)(i) of | 5655 |
this section. | 5656 |
(3) At the trial of an action in rem under this division, the | 5657 |
certificate or master list filed by the auditor with the | 5658 |
prosecuting attorney shall be prima-facie evidence of the amount | 5659 |
and validity of the taxes, assessments, charges, penalties, and | 5660 |
interest appearing due and unpaid on the parcel to which the | 5661 |
certificate or master list relates and their nonpayment. If an | 5662 |
answer is properly filed, the court may, in its discretion, and | 5663 |
shall, at the request of the person filing the answer, grant a | 5664 |
severance of the proceedings as to any parcel described in such | 5665 |
answer for purposes of trial or appeal. | 5666 |
(C) In addition to the actions in rem authorized under | 5667 |
division (B) of this section and section 5721.14 of the Revised | 5668 |
Code, an action in rem may be commenced under this division. An | 5669 |
action commenced under this division shall conform to all of the | 5670 |
requirements of division (B) of this section except as follows: | 5671 |
(1) The prosecuting attorney shall not cause a title search | 5672 |
to be conducted for the purpose of identifying any lienholders or | 5673 |
other persons with interests in the property subject to | 5674 |
foreclosure, except that the prosecuting attorney shall cause a | 5675 |
title search to be conducted to identify any receiver's lien. | 5676 |
(2) The names and addresses of lienholders and persons with | 5677 |
an interest in the parcel shall not be contained in the complaint, | 5678 |
and notice shall not be mailed to lienholders and persons with an | 5679 |
interest as provided in division (B)(1) of this section, except | 5680 |
that the name and address of a receiver under section 3767.41 of | 5681 |
the Revised Code shall be contained in the complaint and notice | 5682 |
shall be mailed to the receiver. | 5683 |
(3) With respect to the forms applicable to actions commenced | 5684 |
under division (B) of this section and contained in section | 5685 |
5721.181 of the Revised Code: | 5686 |
(a) The notice of foreclosure prescribed by division (B) of | 5687 |
section 5721.181 of the Revised Code shall be revised to exclude | 5688 |
any reference to the inclusion of the name and address of each | 5689 |
lienholder and other person with an interest in the parcel | 5690 |
identified in a statutorily required title search relating to the | 5691 |
parcel, and to exclude any such names and addresses from the | 5692 |
published notice, except that the revised notice shall refer to | 5693 |
the inclusion of the name and address of a receiver under section | 5694 |
3767.41 of the Revised Code and the published notice shall include | 5695 |
the receiver's name and address. The notice of foreclosure also | 5696 |
shall include the following in boldface type: | 5697 |
"If pursuant to the action the parcel is sold, the sale shall | 5698 |
not affect or extinguish any lien or encumbrance with respect to | 5699 |
the parcel other than a receiver's lien and other than the lien | 5700 |
for land taxes, assessments, charges, interest, and penalties for | 5701 |
which the lien is foreclosed and in satisfaction of which the | 5702 |
property is sold. All other liens and encumbrances with respect to | 5703 |
the parcel shall survive the sale." | 5704 |
(b) The notice to the owner, lienholders, and other persons | 5705 |
with an interest in a parcel shall be a notice only to the owner | 5706 |
and to any receiver under section 3767.41 of the Revised Code, and | 5707 |
the last two sentences of the notice shall be omitted. | 5708 |
(4) As used in this division, a "receiver's lien" means the | 5709 |
lien of a receiver appointed pursuant to divisions (C)(2) and (3) | 5710 |
of section 3767.41 of the Revised Code that is acquired pursuant | 5711 |
to division (H)(2)(b) of that section for any unreimbursed | 5712 |
expenses and other amounts paid in accordance with division (F) of | 5713 |
that section by the receiver and for the fees of the receiver | 5714 |
approved pursuant to division (H)(1) of that section. | 5715 |
(D) If the prosecuting attorney determines that an action in | 5716 |
rem under division (B) or (C) of this section is precluded by law, | 5717 |
then foreclosure proceedings shall be filed pursuant to division | 5718 |
(A) of this section, and the complaint in the action in personam | 5719 |
shall set forth the grounds upon which the action in rem is | 5720 |
precluded. | 5721 |
(E) The conveyance by the owner of any parcel against which a | 5722 |
complaint has been filed pursuant to this section at any time | 5723 |
after the date of publication of the parcel on the delinquent tax | 5724 |
list but before the date of a judgment of foreclosure pursuant to | 5725 |
section 5721.19 of the Revised Code shall not nullify the right of | 5726 |
the county to proceed with the foreclosure. | 5727 |
Sec. 5721.19. (A) In its judgment of foreclosure rendered | 5728 |
with respect to actions filed pursuant to section 5721.18 of the | 5729 |
Revised Code, the court or the county board of revision with | 5730 |
jurisdiction pursuant to section 323.66 of the Revised Code shall | 5731 |
enter a finding with respect to each parcel of the amount of the | 5732 |
taxes, assessments, charges, penalties, and interest, and the | 5733 |
costs incurred in the foreclosure proceeding instituted against | 5734 |
it, that are due and unpaid. The court or the county board of | 5735 |
revision shall order such premises to be transferred pursuant to | 5736 |
division (I) of this section or may order each parcel to be sold, | 5737 |
without appraisal, for not less than either of the following: | 5738 |
(1) The fair market value of the parcel, as determined by the | 5739 |
county auditor, plus the costs incurred in the foreclosure | 5740 |
proceeding; | 5741 |
(2) The total amount of the finding entered by the court or | 5742 |
the county board of revision, including all taxes, assessments, | 5743 |
charges, penalties, and interest payable subsequent to the | 5744 |
delivery to the county prosecuting attorney of the delinquent land | 5745 |
tax certificate or master list of delinquent tracts and prior to | 5746 |
the transfer of the deed of the parcel to the purchaser following | 5747 |
confirmation of sale, plus the costs incurred in the foreclosure | 5748 |
proceeding. For purposes of determining such amount, the county | 5749 |
treasurer may estimate the amount of taxes, assessments, interest, | 5750 |
penalties, and costs that will be payable at the time the deed of | 5751 |
the property is transferred to the purchaser. | 5752 |
Notwithstanding the minimum sales price provisions of | 5753 |
divisions (A)(1) and (2) of this section to the contrary, a parcel | 5754 |
sold pursuant to this section shall not be sold for less than the | 5755 |
amount described in division (A)(2) of this section if the highest | 5756 |
bidder is the owner of record of the parcel immediately prior to | 5757 |
the judgment of foreclosure or a member of the following class of | 5758 |
parties connected to that owner: a member of that owner's | 5759 |
immediate family, a person with a power of attorney appointed by | 5760 |
that owner who subsequently transfers the parcel to the owner, a | 5761 |
sole proprietorship owned by that owner or a member of that | 5762 |
owner's immediate family, or a partnership, trust, business trust, | 5763 |
corporation, or association in which the owner or a member of the | 5764 |
owner's immediate family owns or controls directly or indirectly | 5765 |
more than fifty per cent. If a parcel sells for less than the | 5766 |
amount described in division (A)(2) of this section, the officer | 5767 |
conducting the sale shall require the buyer to complete an | 5768 |
affidavit stating that the buyer is not the owner of record | 5769 |
immediately prior to the judgment of foreclosure or a member of | 5770 |
the specified class of parties connected to that owner, and the | 5771 |
affidavit shall become part of the court records of the | 5772 |
proceeding. If the county auditor discovers within three years | 5773 |
after the date of the sale that a parcel was sold to that owner or | 5774 |
a member of the specified class of parties connected to that owner | 5775 |
for a price less than the amount so described, and if the parcel | 5776 |
is still owned by that owner or a member of the specified class of | 5777 |
parties connected to that owner, the auditor within thirty days | 5778 |
after such discovery shall add the difference between that amount | 5779 |
and the sale price to the amount of taxes that then stand charged | 5780 |
against the parcel and is payable at the next succeeding date for | 5781 |
payment of real property taxes. As used in this paragraph, | 5782 |
"immediate family" means a spouse who resides in the same | 5783 |
household and children. | 5784 |
(B) Each parcel affected by the court's finding and order of | 5785 |
sale shall be separately sold, unless the court orders any of such | 5786 |
parcels to be sold together. | 5787 |
Each parcel shall be advertised and sold by the officer to | 5788 |
whom the order of sale is directed in the manner provided by law | 5789 |
for the sale of real property on execution. The advertisement for | 5790 |
sale of each parcel shall be published once a week for three | 5791 |
consecutive weeks and shall include the date on which a second | 5792 |
sale will be conducted if no bid is accepted at the first sale. | 5793 |
Any number of parcels may be included in one advertisement. | 5794 |
The notice of the advertisement shall be substantially in the | 5795 |
form of the notice set forth in section 5721.191 of the Revised | 5796 |
Code. In any county that has adopted a permanent parcel number | 5797 |
system, the parcel may be described in the notice by parcel number | 5798 |
only, instead of also with a complete legal description, if the | 5799 |
prosecuting attorney determines that the publication of the | 5800 |
complete legal description is not necessary to provide reasonable | 5801 |
notice of the foreclosure sale to potential bidders. If the | 5802 |
complete legal description is not published, the notice shall | 5803 |
indicate where the complete legal description may be obtained. | 5804 |
(C)(1) Whenever the officer charged to conduct the sale | 5805 |
offers any parcel for sale the officer first shall read aloud a | 5806 |
complete legal description of the parcel, or in the alternative, | 5807 |
may read aloud only a summary description, including the complete | 5808 |
street address of the parcel, if any, and a parcel number if the | 5809 |
county has adopted a permanent parcel number system and if the | 5810 |
advertising notice prepared pursuant to this section includes a | 5811 |
complete legal description or indicates where the complete legal | 5812 |
description may be obtained. Whenever the officer charged to | 5813 |
conduct the sale offers any parcel for sale and no bids are made | 5814 |
equal to the lesser of the amounts described in divisions (A)(1) | 5815 |
and (2) of this section, the officer shall adjourn the sale of the | 5816 |
parcel to the second date that was specified in the advertisement | 5817 |
of sale. The second date shall be not less than two weeks or more | 5818 |
than six weeks from the day on which the parcel was first offered | 5819 |
for sale. The second sale shall be held at the same place and | 5820 |
commence at the same time as set forth in the advertisement of | 5821 |
sale. The officer shall offer any parcel not sold at the first | 5822 |
sale. Upon the conclusion of any sale, or if any parcel remains | 5823 |
unsold after being offered at two sales, the officer conducting | 5824 |
the sale shall report the results to the court. | 5825 |
(2)(a) If a parcel remains unsold after being offered at two | 5826 |
sales, or one sale in the case of abandoned lands foreclosed under | 5827 |
sections 323.65 to 323.79 of the Revised Code, or if a parcel | 5828 |
sells at any sale but the amount of the price is less than the | 5829 |
costs incurred in the proceeding instituted against the parcel | 5830 |
under section 5721.18 of the Revised Code, then the clerk of the | 5831 |
court shall certify to the county auditor the amount of those | 5832 |
costs that remains unpaid. At the next semiannual apportionment of | 5833 |
real property taxes that occurs following any such certification, | 5834 |
the auditor shall reduce the real property taxes that the auditor | 5835 |
otherwise would distribute to each taxing district. In making the | 5836 |
reductions, the auditor shall subtract from the otherwise | 5837 |
distributable real property taxes to a taxing district an amount | 5838 |
that shall be determined by multiplying the certified costs by a | 5839 |
fraction the numerator of which shall be the amount of the taxes, | 5840 |
assessments, charges, penalties, and interest on the parcel owed | 5841 |
to that taxing district at the time the parcel first was offered | 5842 |
for sale pursuant to this section, and the denominator of which | 5843 |
shall be the total of the taxes, assessments, charges, penalties, | 5844 |
and interest on the parcel owed to all the taxing districts at | 5845 |
that time. The auditor promptly shall pay to the clerk of the | 5846 |
court the amounts of the reductions. | 5847 |
(b) If reductions occur pursuant to division (C)(2)(a) of | 5848 |
this section, and if at a subsequent time a parcel is sold at a | 5849 |
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of | 5850 |
the Revised Code, then, notwithstanding other provisions of the | 5851 |
Revised Code, except section 5721.17 of the Revised Code, | 5852 |
governing the distribution of the proceeds of a foreclosure or | 5853 |
forfeiture sale, the proceeds first shall be distributed to | 5854 |
reimburse the taxing districts subjected to reductions in their | 5855 |
otherwise distributable real property taxes. The distributions | 5856 |
shall be based on the same proportions used for purposes of | 5857 |
division (C)(2)(a) of this section. | 5858 |
(3) The court, in its discretion, may order any parcel not | 5859 |
sold pursuant to the original order of sale to be advertised and | 5860 |
offered for sale at a subsequent foreclosure sale. For such | 5861 |
purpose, the court may direct the parcel to be appraised and fix a | 5862 |
minimum price for which it may be sold. | 5863 |
(D) Except as otherwise provided in division (B)(1) of | 5864 |
section 5721.17 of the Revised Code, upon the confirmation of a | 5865 |
sale, the proceeds of the sale shall be applied as follows: | 5866 |
(1) The costs incurred in any proceeding filed against the | 5867 |
parcel pursuant to section 5721.18 of the Revised Code shall be | 5868 |
paid first. | 5869 |
(2) Following the payment required by division (D)(1) of this | 5870 |
section, the part of the proceeds that is equal to five per cent | 5871 |
of the taxes and assessments due shall be deposited in the | 5872 |
delinquent tax and assessment collection fund created pursuant to | 5873 |
section 321.261 of the Revised Code. If a county land | 5874 |
reutilization corporation is operating in the county, the board of | 5875 |
county commissioners, by resolution, may provide that an | 5876 |
additional amount, not to exceed five per cent of such taxes and | 5877 |
assessments, shall be credited to the county land reutilization | 5878 |
corporation fund created by section 321.263 of the Revised Code | 5879 |
to pay for the corporation's expenses. If such a resolution is in | 5880 |
effect, the percentage of such taxes and assessments so provided | 5881 |
shall be credited to that fund. | 5882 |
(3) Following the payment required by division (D)(2) of this | 5883 |
section, the amount found due for taxes, assessments, charges, | 5884 |
penalties, and interest shall be paid, including all taxes, | 5885 |
assessments, charges, penalties, and interest payable subsequent | 5886 |
to the delivery to the county prosecuting attorney of the | 5887 |
delinquent land tax certificate or master list of delinquent | 5888 |
tracts and prior to the transfer of the deed of the parcel to the | 5889 |
purchaser following confirmation of sale. If the proceeds | 5890 |
available for distribution pursuant to division (D)(3) of this | 5891 |
section are sufficient to pay the entire amount of those taxes, | 5892 |
assessments, charges, penalties, and interest, the portion of the | 5893 |
proceeds representing taxes, interest, and penalties shall be paid | 5894 |
to each claimant in proportion to the amount of taxes levied by | 5895 |
the claimant in the preceding tax year, and the amount | 5896 |
representing assessments and other charges shall be paid to each | 5897 |
claimant in the order in which they became due. If the proceeds | 5898 |
are not sufficient to pay that entire amount, the proportion of | 5899 |
the proceeds representing taxes, penalties, and interest shall be | 5900 |
paid to each claimant in the same proportion that the amount of | 5901 |
taxes levied by the claimant against the parcel in the preceding | 5902 |
tax year bears to the taxes levied by all such claimants against | 5903 |
the parcel in the preceding tax year, and the proportion of the | 5904 |
proceeds representing items of assessments and other charges shall | 5905 |
be credited to those items in the order in which they became due. | 5906 |
(E) If the proceeds from the sale of a parcel are | 5907 |
insufficient to pay in full the amount of the taxes, assessments, | 5908 |
charges, penalties, and interest which are due and unpaid; the | 5909 |
costs incurred in the foreclosure proceeding instituted against it | 5910 |
which are due and unpaid; and, if division (B)(1) of section | 5911 |
5721.17 of the Revised Code is applicable, any notes issued by a | 5912 |
receiver pursuant to division (F) of section 3767.41 of the | 5913 |
Revised Code and any receiver's lien as defined in division (C)(4) | 5914 |
of section 5721.18 of the Revised Code, the court, pursuant to | 5915 |
section 5721.192 of the Revised Code, may enter a deficiency | 5916 |
judgment against the owner of record of the parcel for the unpaid | 5917 |
amount. If that owner of record is a corporation, the court may | 5918 |
enter the deficiency judgment against the stockholder holding a | 5919 |
majority of that corporation's stock. | 5920 |
If after distribution of proceeds from the sale of the parcel | 5921 |
under division (D) of this section the amount of proceeds to be | 5922 |
applied to pay the taxes, assessments, charges, penalties, | 5923 |
interest, and costs is insufficient to pay them in full, and the | 5924 |
court does not enter a deficiency judgment against the owner of | 5925 |
record pursuant to this division, the taxes, assessments, charges, | 5926 |
penalties, interest, and costs shall be deemed satisfied. | 5927 |
(F)(1) Upon confirmation of a sale, a spouse of the party | 5928 |
charged with the delinquent taxes or assessments shall thereby be | 5929 |
barred of the right of dower in the property sold, though such | 5930 |
spouse was not a party to the action. No statute of limitations | 5931 |
shall apply to such action. When the land or lots stand charged on | 5932 |
the tax duplicate as certified delinquent, it is not necessary to | 5933 |
make the state a party to the foreclosure proceeding, but the | 5934 |
state shall be deemed a party to such action through and be | 5935 |
represented by the county treasurer. | 5936 |
(2) Except as otherwise provided in divisions (F)(3) and (G) | 5937 |
of this section, unless such land or lots were previously redeemed | 5938 |
pursuant to section 5721.25 of the Revised Code, upon the filing | 5939 |
of the entry of confirmation of any sale or the expiration of the | 5940 |
alternative redemption period as defined in section 323.65 of the | 5941 |
Revised Code, the title to such land or lots shall be | 5942 |
incontestable in the purchaser and shall be free and clear of all | 5943 |
liens and encumbrances, except a federal tax lien notice of which | 5944 |
is properly filed in accordance with section 317.09 of the Revised | 5945 |
Code prior to the date that a foreclosure proceeding is instituted | 5946 |
pursuant to division (B) of section 5721.18 of the Revised Code | 5947 |
and the easements and covenants of record running with the land or | 5948 |
lots that were created prior to the time the taxes or assessments, | 5949 |
for the nonpayment of which the land or lots are sold at | 5950 |
foreclosure, became due and payable. | 5951 |
(3) When proceedings for foreclosure are instituted under | 5952 |
division (C) of section 5721.18 of the Revised Code, unless the | 5953 |
land or lots were previously redeemed pursuant to section 5721.25 | 5954 |
of the Revised Code or before the expiration of the alternative | 5955 |
redemption period, upon the filing of the entry of confirmation of | 5956 |
sale or after the expiration of the alternative redemption period, | 5957 |
as may apply to the case, the title to such land or lots shall | 5958 |
be incontestable in the purchaser and shall be free of any | 5959 |
receiver's lien as defined in division (C)(4) of section 5721.18 | 5960 |
of the Revised Code and, except as otherwise provided in division | 5961 |
(G) of this section, the liens for land taxes, assessments, | 5962 |
charges, interest, and penalties for which the lien was foreclosed | 5963 |
and in satisfaction of which the property was sold. All other | 5964 |
liens and encumbrances with respect to the land or lots shall | 5965 |
survive the sale. | 5966 |
(4) The title shall not be invalid because of any | 5967 |
irregularity, informality, or omission of any proceedings under | 5968 |
this chapter, or in any processes of taxation, if such | 5969 |
irregularity, informality, or omission does not abrogate the | 5970 |
provision for notice to holders of title, lien, or mortgage to, or | 5971 |
other interests in, such foreclosed lands or lots, as prescribed | 5972 |
in this chapter. | 5973 |
(G) If a parcel is sold under this section for the amount | 5974 |
described in division (A)(2) of this section, and the county | 5975 |
treasurer's estimate exceeds the amount of taxes, assessments, | 5976 |
interest, penalties, and costs actually payable when the deed is | 5977 |
transferred to the purchaser, the officer who conducted the sale | 5978 |
shall refund to the purchaser the difference between the estimate | 5979 |
and the amount actually payable. If the amount of taxes, | 5980 |
assessments, interest, penalties, and costs actually payable when | 5981 |
the deed is transferred to the purchaser exceeds the county | 5982 |
treasurer's estimate, the officer shall certify the amount of the | 5983 |
excess to the treasurer, who shall enter that amount on the real | 5984 |
and public utility property tax duplicate opposite the property; | 5985 |
the amount of the excess shall be payable at the next succeeding | 5986 |
date prescribed for payment of taxes in section 323.12 of the | 5987 |
Revised Code. | 5988 |
(H) If a parcel is sold or transferred under this section or | 5989 |
sections 323.28 and 323.65 to 323.78 of the Revised Code, the | 5990 |
officer who conducted the sale or made the transfer of the | 5991 |
property shall collect the recording fee and any associated costs | 5992 |
to cover the recording from the purchaser or transferee at the | 5993 |
time of the sale or transfer and, following confirmation of the | 5994 |
sale or transfer, shall execute and record the deed conveying | 5995 |
title to the parcel to the purchaser or transferee. For purposes | 5996 |
of recording such deed, by placement of a bid or making a | 5997 |
statement of interest by any party ultimately awarded the parcel, | 5998 |
that purchaser or transferee thereby appoints the officer who | 5999 |
makes the sale or is charged with executing and delivering the | 6000 |
deed as agent for the purchaser or transferee for the sole purpose | 6001 |
of accepting delivery of the deed. For such purposes, the | 6002 |
confirmation of any such sale or order to transfer the parcel | 6003 |
without appraisal or sale shall be deemed delivered upon the | 6004 |
confirmation of such sale or transfer. | 6005 |
(I) Notwithstanding section 5722.03 of the Revised Code, if | 6006 |
the complaint alleges that the property is delinquent vacant land | 6007 |
as defined in section 5721.01 of the Revised Code, abandoned lands | 6008 |
as defined in section 323.65 of the Revised Code, or lands | 6009 |
described in division (E) of section 5722.01 of the Revised Code, | 6010 |
and the value of the taxes, assessments, penalties, interest, and | 6011 |
all other charges and costs of the action exceed the auditor's | 6012 |
fair market value of the parcel, then the court or board of | 6013 |
revision having jurisdiction over the matter on motion of the | 6014 |
plaintiff, or on the court's or board's own motion, shall, upon | 6015 |
any adjudication of foreclosure, order, without appraisal and | 6016 |
without sale, the fee simple title of the property to be | 6017 |
transferred to and vested in an electing subdivision as defined in | 6018 |
division (A) of section 5722.01 of the Revised Code. For purposes | 6019 |
of determining whether the taxes, assessments, penalties, | 6020 |
interest, and all other charges and costs of the action exceed | 6021 |
the actual fair market value of the parcel, the auditor's most | 6022 |
current valuation shall be rebuttably presumed to be, and | 6023 |
constitute prima-facie evidence of, the fair market value of the | 6024 |
parcel. In such case, the filing for journalization of a decree | 6025 |
of foreclosure ordering that direct transfer without appraisal or | 6026 |
sale shall constitute confirmation of the transfer and thereby | 6027 |
terminate any further statutory or common law right of | 6028 |
redemption. | 6029 |
Sec. 5721.191. (A) Subject to division (B) of this section, | 6030 |
the form for the advertisement of a sale conducted pursuant to | 6031 |
section 5721.19 of the Revised Code shall be as follows: | 6032 |
6033 | |
6034 | |
In the ............... court of ............., Ohio | 6035 |
case no. | 6036 |
in the matter of foreclosure of liens for | 6037 |
delinquent land taxes | 6038 |
county treasurer of ........................., Ohio | 6039 |
Plaintiff, |
6040 | |
parcels of land encumbered with delinquent | 6041 |
tax liens, | 6042 |
Defendants. |
6043 | |
Whereas, judgment has been rendered against certain parcels | 6044 |
of real property for taxes, assessments, charges, penalties, | 6045 |
interest, and costs as follows: | 6046 |
(Here set out, for each parcel, the respective permanent | 6047 |
parcel number, full street address, description of the parcel, | 6048 |
name and address of the last known owners of the parcel as shown | 6049 |
on the general tax list, and total amount of the judgment) and; | 6050 |
Whereas, such judgment orders such real property to be sold | 6051 |
or otherwise disposed of according to law by the undersigned to | 6052 |
satisfy the total amount of such judgment; | 6053 |
Now, therefore, public notice is hereby given that I, | 6054 |
.................... (officer of .........................., Ohio, | 6055 |
will either dispose of such property according to law or sell such | 6056 |
real property at public auction, for cash, to the highest bidder | 6057 |
of an amount that equals at least (insert here, as in the court's | 6058 |
order, the fair market value of the parcel as determined by the | 6059 |
county auditor, or the total amount of the judgment, including all | 6060 |
taxes, assessments, charges, penalties, and interest payable | 6061 |
subsequent to the delivery to the prosecuting attorney of the | 6062 |
delinquent land tax certificate or master list of delinquent | 6063 |
tracts and prior to the transfer of the deed of the property to | 6064 |
the purchaser following confirmation of sale), between the hours | 6065 |
of ......... a.m. and ....... p.m., at (address and location) in | 6066 |
..............., Ohio, on ..........., the .......... day of | 6067 |
..............., .... If any parcel does not receive a sufficient | 6068 |
bid or is not otherwise disposed of according to law, it | 6069 |
be offered for sale, under the same terms and conditions of the | 6070 |
first sale and at the same time of day and at the same place, on | 6071 |
................, the ............ day of ............., ..., for | 6072 |
an amount that equals at least (insert here, as in the court's | 6073 |
order, the fair market value of the parcel as determined by the | 6074 |
county auditor, or the total amount of the judgment, including all | 6075 |
taxes assessments, charges, penalties, and interest payable | 6076 |
subsequent to the delivery to the prosecuting attorney of the | 6077 |
delinquent land tax certificate or master list of delinquent | 6078 |
tracts and prior to the transfer of the deed of the property to | 6079 |
the purchaser following confirmation of sale)." | 6080 |
(B) If the title search required by division (B) of section | 6081 |
5721.18 of the Revised Code that relates to a parcel subject to an | 6082 |
in rem action under that division, or if the title search that | 6083 |
relates to a parcel subject to an in personam action under | 6084 |
division (A) of section 5721.18 of the Revised Code, indicates | 6085 |
that a federal tax lien exists relative to the parcel, then the | 6086 |
form of the advertisement of sale as described in division (A) of | 6087 |
this section additionally shall include the following statement in | 6088 |
boldface type: | 6089 |
"PUBLIC NOTICE IS HEREBY GIVEN THAT (INSERT HERE THE | 6090 |
DESCRIPTION OF EACH RELEVANT PARCEL) TO BE SOLD AT PUBLIC AUCTION | 6091 |
IS SUBJECT TO A FEDERAL TAX LIEN THAT MAY NOT BE EXTINGUISHED BY | 6092 |
THE SALE. | 6093 |
.............................. | 6094 | ||
(officer)" | 6095 |
(C) If the proceedings for foreclosure were instituted under | 6096 |
division (C) of section 5721.18 of the Revised Code, then the form | 6097 |
of the advertisement of sale as described in division (A) of this | 6098 |
section additionally shall include the following statement in | 6099 |
boldface type: | 6100 |
"Public notice is hereby given that (insert here the | 6101 |
description of each relevant parcel) to be sold at public auction | 6102 |
will be sold subject to all liens and encumbrances with respect to | 6103 |
the parcel, other than the liens for land taxes, assessments, | 6104 |
charges, penalties, and interest for which the lien was foreclosed | 6105 |
and in satisfaction of which the property is sold. | 6106 |
.............................. | 6107 | ||
(officer)" | 6108 |
Sec. 5721.20. | 6109 |
transferred without sale to a municipal corporation, township, | 6110 |
county, community development organization, or county land | 6111 |
reutilization corporation pursuant to the alternative redemption | 6112 |
period procedures contained in section 323.78 of the Revised | 6113 |
Code, any residue of moneys from the sale or foreclosure of lands | 6114 |
remaining to the owner on the order of distribution, and | 6115 |
unclaimed by such owner within sixty days from its receipt, shall | 6116 |
be paid into the county treasury and shall be charged separately | 6117 |
to the county treasurer by the county auditor, in the name of the | 6118 |
supposed owner. The treasurer shall retain such excess in the | 6119 |
treasury for the proper owner of such lands upon which the | 6120 |
foreclosure was had,
and upon demand by such owner, within | 6121 |
three
years from the
date of
| 6122 |
excess to
| 6123 |
the excess within three years, then the excess shall be | 6124 |
forfeited to the delinquent tax and assessment collection fund | 6125 |
created under section 323.261 of the Revised Code, or in | 6126 |
counties that have established a county land reutilization | 6127 |
corporation fund under section 323.263 of the Revised Code, to | 6128 |
the county land reutilization corporation fund. | 6129 |
Sec. 5721.25. All delinquent land upon which the taxes, | 6130 |
assessments, penalties, interest, or charges have become | 6131 |
delinquent may be redeemed before foreclosure proceedings have | 6132 |
been instituted by tendering to the county treasurer an amount | 6133 |
sufficient, as determined by the court, to pay the taxes, | 6134 |
assessments, penalties, interest, and charges then due and unpaid, | 6135 |
and the costs incurred in any proceeding instituted against such | 6136 |
land under Chapter 323. or this chapter of the Revised Code. | 6137 |
After a foreclosure proceeding has been instituted under | 6138 |
Chapter 323. or this chapter of the Revised Code with respect to | 6139 |
delinquent land, but before the filing of an entry of confirmation | 6140 |
of sale pursuant to the proceeding or before the expiration of the | 6141 |
alternative redemption period as may apply under section 323.78 | 6142 |
of the Revised Code, any person entitled to redeem the land may | 6143 |
do so by tendering to the county treasurer an amount sufficient, | 6144 |
as determined by the court, to pay the taxes, assessments, | 6145 |
penalties, interest, and charges then due and unpaid, and the | 6146 |
costs incurred in any proceeding instituted against such land | 6147 |
under Chapter 323. or this chapter of the Revised Code, and by | 6148 |
demonstrating that the property is in compliance with all | 6149 |
applicable zoning regulations, land use restrictions, and | 6150 |
building, health, and safety codes. | 6151 |
In addition, after a foreclosure proceeding has been | 6152 |
instituted, but before the filing of an entry of confirmation of | 6153 |
sale pursuant to the proceeding or before the expiration of the | 6154 |
alternative redemption period as may apply under section 323.78 | 6155 |
of the Revised Code, any person entitled to redeem the land who | 6156 |
has not previously defaulted on a delinquent tax contract under | 6157 |
section 323.31 of the Revised Code with respect to that delinquent | 6158 |
land may enter into a delinquent tax contract with the county | 6159 |
treasurer for the payment of the taxes, assessments, penalties, | 6160 |
interest, and charges found to be due and unpaid on such land, | 6161 |
together with the costs incurred in the proceeding as determined | 6162 |
by the court or board of revision, upon demonstrating that the | 6163 |
property is in compliance with all applicable zoning regulations, | 6164 |
land use restrictions, and building, health, and safety codes. | 6165 |
The execution of a delinquent tax contract shall not stop the | 6166 |
prosecution of a proceeding to judgment. The delinquent tax | 6167 |
contract shall be paid as prescribed by section 323.31 of the | 6168 |
Revised Code over a period not to exceed five years after the date | 6169 |
of the first payment made under the contract. The delinquent tax | 6170 |
contract may be terminated if the court or board of revision | 6171 |
determines that the property is not in compliance with all | 6172 |
applicable zoning regulations, land use restrictions, and | 6173 |
building, health, and safety codes during the term of the | 6174 |
contract. The court or board of revision shall retain | 6175 |
jurisdiction over the delinquent land until the total amount set | 6176 |
forth in the delinquent tax contract is paid, notwithstanding any | 6177 |
conveyance of the land to another owner during the period that the | 6178 |
delinquent tax contract is outstanding. | 6179 |
If any payment under a delinquent tax contract is not paid | 6180 |
when due, or if the contract is terminated because the property is | 6181 |
not in compliance with all applicable zoning regulations, land use | 6182 |
restrictions, and building, health, and safety codes, the county | 6183 |
treasurer shall, at the time the payment is due and unpaid or the | 6184 |
contract is terminated, advise the court or board of revision | 6185 |
rendering the judgment of foreclosure, and the court or board of | 6186 |
revision shall order such land sold for the amount of taxes, | 6187 |
assessments, penalties, interest, and charges then due and owing | 6188 |
on such land in the manner provided in section 5721.19 of the | 6189 |
Revised Code, or disposed of as otherwise applicable under | 6190 |
sections 323.65 to 323.79 of the Revised Code, without appraisal | 6191 |
or sale. | 6192 |
Upon the receipt of each payment pursuant to any delinquent | 6193 |
tax contract, the county treasurer shall enter the amount of such | 6194 |
payment on the tax duplicate, and, upon request, shall give a | 6195 |
receipt for the amount paid to the person paying it. The receipt | 6196 |
shall be in the form prescribed by the tax commissioner. | 6197 |
| 6198 |
of the amount tendered under this section representing taxes, and | 6199 |
penalties and interest thereon, shall be apportioned among the | 6200 |
several taxing districts in the same proportion that the amount of | 6201 |
taxes levied by each district against the delinquent property in | 6202 |
the preceding tax year bears to the taxes levied by all such | 6203 |
districts against the property in the preceding tax year. The | 6204 |
portion of the payment representing assessments and other charges | 6205 |
shall be credited to those items in the order in which they became | 6206 |
due. To the extent that the county treasurer, under section | 6207 |
321.341 of the Revised Code, had made advance payments to the | 6208 |
several taxing districts, from sources other than the later | 6209 |
collection of such taxes, of the current year unpaid taxes or | 6210 |
current year delinquent taxes during the year when such taxes were | 6211 |
levied for collection, such taxes, together with the penalties | 6212 |
and interest charged on such taxes during such year, shall, upon | 6213 |
collection, not be apportioned among the several taxing | 6214 |
districts, but shall be retained by the county treasurer and | 6215 |
applied in accordance with section 321.341 of the Revised Code. | 6216 |
Sec. 5721.30. As used in sections 5721.30 to 5721.43 of the | 6217 |
Revised Code: | 6218 |
(A) "Tax certificate," "certificate," or "duplicate | 6219 |
certificate" means a document that may be issued as a physical | 6220 |
certificate, in book-entry form, or through an electronic medium, | 6221 |
at the discretion of the county treasurer. Such document shall | 6222 |
contain the information required by section 5721.31 of the Revised | 6223 |
Code and shall be prepared, transferred, or redeemed in the manner | 6224 |
prescribed by sections 5721.30 to 5721.43 of the Revised Code. As | 6225 |
used in those sections, "tax certificate," "certificate," and | 6226 |
"duplicate certificate" do not refer to the delinquent land tax | 6227 |
certificate or the delinquent vacant land tax certificate issued | 6228 |
under section 5721.13 of the Revised Code. | 6229 |
(B) "Certificate parcel" means the parcel of delinquent land | 6230 |
that is the subject of and is described in a tax certificate. | 6231 |
(C)
"Certificate holder" means a person | 6232 |
county land reutilization corporation, that purchases or otherwise | 6233 |
acquires a tax certificate under section 5721.32, 5721.33, or | 6234 |
5721.42 of the Revised Code, or a person to whom a tax certificate | 6235 |
has been transferred pursuant to section 5721.36 of the Revised | 6236 |
Code. | 6237 |
(D) "Certificate purchase price" means, with respect to the | 6238 |
sale of tax certificates under sections 5721.32, 5721.33, and | 6239 |
5721.42 of the Revised Code, the amount equal to delinquent taxes | 6240 |
charged against a certificate parcel at the time the tax | 6241 |
certificate respecting that parcel is sold or transferred, not | 6242 |
including any delinquent taxes the lien for which has been | 6243 |
conveyed to a certificate holder through a prior sale of a tax | 6244 |
certificate respecting that parcel. Payment of the certificate | 6245 |
purchase price in a sale under section 5721.33 of the Revised | 6246 |
Code may be made wholly in cash or partially in cash and partially | 6247 |
by noncash consideration acceptable to the county treasurer from | 6248 |
the purchaser, and, in the case of a county land reutilization | 6249 |
corporation, with notes. In the event that any such noncash | 6250 |
consideration is delivered to pay a portion of the certificate | 6251 |
purchase price, such noncash consideration may be subordinate to | 6252 |
the rights of the holders of other obligations whose proceeds | 6253 |
paid the cash portion of the certificate purchase price. | 6254 |
"Certificate purchase price" also includes the amount of the | 6255 |
fee charged by the county treasurer to the purchaser of the | 6256 |
certificate under division (H) of section 5721.32 of the Revised | 6257 |
Code. | 6258 |
(E)(1) With respect to a sale of tax certificates under | 6259 |
section 5721.32 of the Revised Code, and except as provided in | 6260 |
division (E)(2) of this section, "certificate redemption price" | 6261 |
means the certificate purchase price plus the greater of the | 6262 |
following: | 6263 |
(a) Simple interest, at the certificate rate of interest, | 6264 |
accruing during the certificate interest period on the | 6265 |
certificate purchase price, calculated in accordance with section | 6266 |
5721.41 of the Revised Code; | 6267 |
(b) Six per cent of the certificate purchase price. | 6268 |
(2) If the certificate rate of interest equals zero, the | 6269 |
certificate redemption price equals the certificate purchase price | 6270 |
plus the fee charged by the county treasurer to the purchaser of | 6271 |
the certificate under division (H) of section 5721.32 of the | 6272 |
Revised Code. | 6273 |
(F) With respect to a sale or transfer of tax certificates | 6274 |
under section 5721.33 of the Revised Code, "certificate redemption | 6275 |
price" means the amount equal to the sum of the following: | 6276 |
(1) The certificate purchase price; | 6277 |
(2) Interest accrued on the certificate purchase price at the | 6278 |
certificate rate of interest from the date on which a tax | 6279 |
certificate is delivered through and including the day immediately | 6280 |
preceding the day on which the certificate redemption price is | 6281 |
paid; | 6282 |
(3) The fee, if any, charged by the county treasurer to the | 6283 |
purchaser of the certificate under division (J) of section 5721.33 | 6284 |
of the Revised Code; | 6285 |
(4) Any other fees charged by any county office in connection | 6286 |
with the recording of tax certificates. | 6287 |
(G) "Certificate rate of interest" means the rate of simple | 6288 |
interest per year bid by the winning bidder in an auction of a tax | 6289 |
certificate held under section 5721.32 of the Revised Code, or the | 6290 |
rate of simple interest per year not to exceed eighteen per cent | 6291 |
per year fixed pursuant to section 5721.42 of the Revised Code or | 6292 |
by the county treasurer with respect to any tax certificate sold | 6293 |
or transferred pursuant to a negotiated sale under section 5721.33 | 6294 |
of the Revised Code. The certificate rate of interest shall not be | 6295 |
less than zero per cent per year. | 6296 |
(H) "Cash" means United States currency, certified checks, | 6297 |
money orders, bank drafts, electronic transfer of funds, or other | 6298 |
forms of payment authorized by the county treasurer, and excludes | 6299 |
any other form of payment not so authorized. | 6300 |
(I) "The date on which a tax certificate is sold or | 6301 |
transferred," "the date the certificate was sold or transferred," | 6302 |
"the date the certificate is purchased," and any other phrase of | 6303 |
similar content mean, with respect to a sale pursuant to an | 6304 |
auction under section 5721.32 of the Revised Code, the date | 6305 |
designated by the county treasurer for the submission of bids | 6306 |
and, with respect to a negotiated sale or transfer under section | 6307 |
5721.33 of the Revised Code, the date of delivery of the tax | 6308 |
certificates to the purchasers thereof pursuant to a tax | 6309 |
certificate sale/purchase agreement. | 6310 |
(J) "Certificate interest period" means, with respect to a | 6311 |
tax certificate sold under section 5721.32 or 5721.42 of the | 6312 |
Revised Code and for the purpose of accruing interest under | 6313 |
section 5721.41 of the Revised Code, the period beginning on the | 6314 |
date on which the certificate is purchased and, with respect to a | 6315 |
tax certificate sold or transferred under section 5721.33 of the | 6316 |
Revised Code, the period beginning on the date of delivery of the | 6317 |
tax certificate, and in either case ending on one of the | 6318 |
following dates: | 6319 |
(1) The date the certificate holder files a request for | 6320 |
foreclosure or notice of intent to foreclose under division (A) | 6321 |
of section 5721.37 of the Revised Code and submits the payment | 6322 |
required under division (B) of that section; | 6323 |
(2) The date the owner of record of the certificate parcel, | 6324 |
or any other person entitled to redeem that parcel, redeems the | 6325 |
certificate parcel under division (A) or (C) of section 5721.38 | 6326 |
of the Revised Code or redeems the certificate under section | 6327 |
5721.381 of the Revised Code. | 6328 |
(K) "Qualified trustee" means a trust company within the | 6329 |
state or a bank having the power of a trust company within the | 6330 |
state with a combined capital stock, surplus, and undivided | 6331 |
profits of at least one hundred million dollars. | 6332 |
(L) "Tax certificate sale/purchase agreement" means the | 6333 |
purchase and sale agreement described in division (C) of section | 6334 |
5721.33 of the Revised Code setting forth the certificate purchase | 6335 |
price, plus any applicable premium or less any applicable | 6336 |
discount, including, without limitation, the amount to be paid in | 6337 |
cash and the amount and nature of any noncash consideration, the | 6338 |
date of delivery of the tax certificates, and the other terms and | 6339 |
conditions of the sale, including, without limitation, the rate of | 6340 |
interest that the tax certificates shall bear. | 6341 |
(M) "Noncash consideration" means any form of consideration | 6342 |
other than cash, including, but not limited to, promissory notes | 6343 |
whether subordinate or otherwise. | 6344 |
(N) "Private attorney" means any attorney licensed to | 6345 |
practice law in this state whose license has not been revoked and | 6346 |
is not currently suspended, and who is retained to bring | 6347 |
foreclosure proceedings pursuant to section 5721.37 of the Revised | 6348 |
Code on behalf of a certificate holder. | 6349 |
(O) "Related certificate parcel" means, with respect to a | 6350 |
certificate holder, the certificate parcel with respect to which | 6351 |
the certificate holder has purchased and holds a tax certificate | 6352 |
pursuant to sections 5721.30 to 5721.43 of the Revised Code and, | 6353 |
with respect to a tax certificate, the certificate parcel against | 6354 |
which the tax certificate has been sold pursuant to those | 6355 |
sections. | 6356 |
(P) "Delinquent taxes" means delinquent taxes as defined in | 6357 |
section 323.01 of the Revised Code and includes assessments and | 6358 |
charges, and penalties and interest computed under section 323.121 | 6359 |
of the Revised Code. | 6360 |
Sec. 5721.31. (A)(1) After receipt of a duplicate of the | 6361 |
delinquent land list compiled under section 5721.011 of the | 6362 |
Revised Code, or a delinquent land list compiled previously under | 6363 |
that section, the county treasurer may select from the list | 6364 |
parcels of delinquent land the lien against which the county | 6365 |
treasurer may attempt to transfer by the sale of tax certificates | 6366 |
under sections 5721.30 to 5721.43 of the Revised Code. None of | 6367 |
the following parcels may be selected for a tax certificate sale: | 6368 |
(a) A parcel for which the full amount of taxes, assessments, | 6369 |
penalties, interest, and charges have been paid; | 6370 |
(b) A parcel for which a valid contract under section | 6371 |
323.122, 323.31, or 5713.20 of the Revised Code is in force; | 6372 |
(c) A parcel the owner of which has filed a petition in | 6373 |
bankruptcy, so long as the parcel is property of the bankruptcy | 6374 |
estate. | 6375 |
(2) The county treasurer shall compile a separate list of | 6376 |
parcels selected for tax certificate sales, including the same | 6377 |
information as is required to be included in the delinquent land | 6378 |
list. | 6379 |
Upon compiling the list of parcels selected for tax | 6380 |
certificate sales, the county treasurer may conduct a title search | 6381 |
for any parcel on the list. | 6382 |
(B)(1) Except as otherwise provided in division (B)(3) of | 6383 |
this section, when tax certificates are to be sold under section | 6384 |
5721.32 of the Revised Code with respect to parcels, the county | 6385 |
treasurer shall send written notice by certified mail to either | 6386 |
the owner of record or all interested parties discoverable | 6387 |
through a title search, or both, of each parcel on the list. A | 6388 |
notice to an owner shall be sent to the owner's last known | 6389 |
tax-mailing address. The notice shall inform the owner or | 6390 |
interested parties that a tax certificate will be offered for sale | 6391 |
on the parcel, and that the owner or interested parties may incur | 6392 |
additional expenses as a result of the sale. | 6393 |
(2) Except as otherwise provided in division (B)(3) of this | 6394 |
section, when tax certificates are to be sold or transferred under | 6395 |
section 5721.33 of the Revised Code with respect to parcels, the | 6396 |
county treasurer, at least thirty days prior to the date of sale | 6397 |
or transfer of such tax certificates, shall send written notice | 6398 |
of the sale or transfer by certified mail to the last known | 6399 |
tax-mailing address of the record owner of the property or parcel | 6400 |
and may send such notice to all parties with an interest in the | 6401 |
property that has been recorded in the property records of the | 6402 |
county pursuant to section 317.08 of the Revised Code. The notice | 6403 |
shall state that a tax certificate will be offered for sale or | 6404 |
transfer on the parcel, and that the owner or interested parties | 6405 |
may incur additional expenses as a result of the sale or | 6406 |
transfer. | 6407 |
(3) The county treasurer is not required to send a notice | 6408 |
under division (B)(1) or (B)(2) of this section if the treasurer | 6409 |
previously has attempted to send such notice to the owner of the | 6410 |
parcel and the notice has been returned by the post office as | 6411 |
undeliverable. The absence of a valid tax-mailing address for the | 6412 |
owner of a parcel does not preclude the county treasurer from | 6413 |
selling or transferring a tax certificate for the parcel. | 6414 |
(C) The county treasurer shall advertise the sale of tax | 6415 |
certificates under section 5721.32 of the Revised Code in a | 6416 |
newspaper of general circulation in the county, once a week for | 6417 |
two consecutive weeks. The advertisement shall include the date, | 6418 |
the time, and the place of the public auction, abbreviated legal | 6419 |
descriptions of the parcels, and the names of the owners of record | 6420 |
of the parcels. The advertisement also shall include the | 6421 |
certificate purchase prices of the parcels or the total purchase | 6422 |
price of tax certificates for sale in blocks of tax certificates. | 6423 |
(D) After the county treasurer has compiled the list of | 6424 |
parcels selected for tax certificate sales but before a tax | 6425 |
certificate respecting a parcel is sold or transferred, if the | 6426 |
owner of record of the parcel pays to the county treasurer in | 6427 |
cash the delinquent taxes respecting the parcel or otherwise acts | 6428 |
so that any condition in division (A)(1)(a), (b), or (c) of | 6429 |
this section applies to the parcel, the owner of record of the | 6430 |
parcel also shall pay a fee in an amount prescribed by the | 6431 |
treasurer to cover the administrative costs of the treasurer | 6432 |
under this section respecting the parcel. The fee shall be | 6433 |
deposited in the county treasury to the credit of the tax | 6434 |
certificate administration fund. | 6435 |
(E) A tax certificate administration fund shall be created in | 6436 |
the county treasury of each county selling tax certificates under | 6437 |
sections 5721.30 to 5721.43 of the Revised Code. The fund shall be | 6438 |
administered by the county treasurer, and used solely for the | 6439 |
purposes of sections 5721.30 to 5721.43 of the Revised Code or as | 6440 |
otherwise permitted in this division. Any fee received by the | 6441 |
treasurer under sections 5721.30 to 5721.43 of the Revised Code | 6442 |
shall be credited to the fund, except the bidder registration fee | 6443 |
under division (B) of section 5721.32 of the Revised Code and the | 6444 |
county prosecuting attorney's fee under division (B)(3) of | 6445 |
section 5721.37 of the Revised Code. To the extent there is a | 6446 |
surplus in the fund from time to time, the surplus may, with the | 6447 |
approval of the county treasurer, be utilized for the purposes of | 6448 |
a county land reutilization corporation operating in the county. | 6449 |
(F) The county treasurers of more than one county may jointly | 6450 |
conduct a regional sale of tax certificates under section 5721.32 | 6451 |
of the Revised Code. A regional sale shall be held at a single | 6452 |
location in one county, where the tax certificates from each of | 6453 |
the participating counties shall be offered for sale at public | 6454 |
auction. Before the regional sale, each county treasurer shall | 6455 |
advertise the sale for the parcels in the treasurer's county as | 6456 |
required by division (C) of this section. At the regional sale, | 6457 |
tax certificates shall be sold on parcels from one county at a | 6458 |
time, with all of the certificates for one county offered for sale | 6459 |
before any certificates for the next county are offered for sale. | 6460 |
(G) The tax commissioner shall prescribe the form of the tax | 6461 |
certificate under this section, and county treasurers shall use | 6462 |
the form so prescribed. | 6463 |
Sec. 5721.32. (A) The sale of tax certificates by public | 6464 |
auction may be conducted at any time after completion of the | 6465 |
advertising of the sale under section 5721.31 of the Revised Code, | 6466 |
on the date and at the time and place designated in the | 6467 |
advertisements, and may be continued from time to time as the | 6468 |
county treasurer directs. The county treasurer may offer the tax | 6469 |
certificates for sale in blocks of tax certificates, consisting of | 6470 |
any number of tax certificates as determined by the county | 6471 |
treasurer. | 6472 |
(B)(1) The sale of tax certificates under this section shall | 6473 |
be conducted at a public auction by the county treasurer or a | 6474 |
designee of the county treasurer. | 6475 |
(2) No person shall be permitted to bid without completing a | 6476 |
bidder registration form, in the form prescribed by the tax | 6477 |
commissioner, and without filing the form with the county | 6478 |
treasurer prior to the start of the auction, together with | 6479 |
remittance of a registration fee, in cash, of five hundred | 6480 |
dollars. The bidder registration form shall include a tax | 6481 |
identification number of the registrant. The registration fee is | 6482 |
refundable at the end of bidding on the day of the auction, unless | 6483 |
the registrant is the winning bidder for one or more tax | 6484 |
certificates or one or more blocks of tax certificates, in which | 6485 |
case the fee may be applied toward the deposit required by this | 6486 |
section. | 6487 |
(3) The county treasurer may require a person who wishes to | 6488 |
bid on one or more parcels to submit a letter from a financial | 6489 |
institution stating that the bidder has sufficient funds available | 6490 |
to pay the purchase price of the parcels and a written | 6491 |
authorization for the treasurer to verify such information with | 6492 |
the financial institution. The county treasurer may require | 6493 |
submission of the letter and authorization sufficiently in advance | 6494 |
of the auction to allow for verification. No person who fails to | 6495 |
submit the required letter and authorization, or whose financial | 6496 |
institution fails to provide the requested verification, shall be | 6497 |
permitted to bid. | 6498 |
(C) At the public auction, the county treasurer or the | 6499 |
treasurer's designee or agent shall begin the bidding at eighteen | 6500 |
per cent per year simple interest, and accept lower bids in even | 6501 |
increments of one-fourth of one per cent to the rate of zero per | 6502 |
cent. The county treasurer, designee, or agent shall award the tax | 6503 |
certificate to the person bidding the lowest certificate rate of | 6504 |
interest. The county treasurer shall decide which person is the | 6505 |
winning bidder in the event of a tie for the lowest bid offered, | 6506 |
or if a person contests the lowest bid offered. The county | 6507 |
treasurer's decision is not appealable. | 6508 |
(D)(1) The winning bidder shall pay the county treasurer a | 6509 |
cash deposit of at least ten per cent of the certificate purchase | 6510 |
price not later than the close of business on the day of the sale. | 6511 |
The winning bidder shall pay the balance and the fee required | 6512 |
under division (H) of this section not later than five business | 6513 |
days after the day on which the certificate is sold. Except as | 6514 |
provided under division (D)(2) of this section, if the winning | 6515 |
bidder fails to pay the balance and fee within the prescribed | 6516 |
time, the bidder forfeits the deposit, and the county treasurer | 6517 |
shall retain the tax certificate and may attempt to sell it at any | 6518 |
auction conducted at a later date. | 6519 |
(2) At the request of a winning bidder, the county treasurer | 6520 |
may release the bidder from the bidder's tax certificate purchase | 6521 |
obligation. The county treasurer may retain all or any portion of | 6522 |
the deposit of a bidder granted a release. After granting a | 6523 |
release under this division, the county treasurer may award the | 6524 |
tax certificate to the person that submitted the second lowest bid | 6525 |
at the auction. | 6526 |
(3) The county treasurer shall deposit the deposit | 6527 |
forfeited or retained under divisions (D)(1) or (2) of this | 6528 |
section in the county treasury to the credit of the tax | 6529 |
certificate administration fund. | 6530 |
(E) Upon receipt of the full payment of the certificate | 6531 |
purchase price from the purchaser, the county treasurer shall | 6532 |
issue the tax certificate and record the tax certificate sale by | 6533 |
entering into a tax certificate register the certificate purchase | 6534 |
price, the certificate rate of interest, the date the certificate | 6535 |
was sold, the name and address of the certificate holder, and any | 6536 |
other information the county treasurer considers necessary. The | 6537 |
county treasurer may keep the tax certificate register in a | 6538 |
hard-copy format or in an electronic format. The name and address | 6539 |
of the certificate holder may be, upon receipt of instructions | 6540 |
from the purchaser, that of the secured party of the actual | 6541 |
purchaser, or an agent or custodian for the purchaser or secured | 6542 |
party. The county treasurer also shall transfer the tax | 6543 |
certificate to the certificate holder. The county treasurer shall | 6544 |
apportion the part of the proceeds from the sale representing | 6545 |
taxes, penalties, and interest among the several taxing districts | 6546 |
in the same proportion that the amount of taxes levied by each | 6547 |
district against the certificate parcel in the preceding tax year | 6548 |
bears to the taxes levied by all such districts against the | 6549 |
certificate parcel in the preceding tax year, and credit the part | 6550 |
of the proceeds representing assessments and other charges to the | 6551 |
items of assessments and charges in the order in which those | 6552 |
items became due. Upon issuing a tax certificate, the delinquent | 6553 |
taxes that make up the certificate purchase price are | 6554 |
transferred, and the superior lien of the state and its taxing | 6555 |
districts for those delinquent taxes is conveyed intact to the | 6556 |
certificate holder. | 6557 |
(F) If a tax certificate is offered for sale under this | 6558 |
section but is not sold, the county treasurer may strike the | 6559 |
corresponding certificate parcel from the list of parcels selected | 6560 |
for tax certificate sales. The lien for taxes, assessments, | 6561 |
charges, penalties, and interest against a parcel stricken from | 6562 |
the list thereafter may be foreclosed in the manner prescribed by | 6563 |
section 323.25, sections 323.65 to 323.79, or section 5721.14 | 6564 |
5721.18 of the Revised Code unless, prior to the institution of | 6565 |
such proceedings against the parcel, the county treasurer restores | 6566 |
the parcel to the list of parcels selected for tax certificate | 6567 |
sales. | 6568 |
(G) A certificate holder shall not be liable for damages | 6569 |
arising from a violation of sections 3737.87 to 3737.891 or | 6570 |
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or | 6571 |
6111. of the Revised Code, or a rule adopted or order, permit, | 6572 |
license, variance, or plan approval issued under any of those | 6573 |
chapters, that is or was committed by another person in connection | 6574 |
with the parcel for which the tax certificate is held. | 6575 |
(H) When selling a tax certificate under this section, the | 6576 |
county treasurer shall charge a fee to the purchaser of the | 6577 |
certificate. The county treasurer shall set the fee at a | 6578 |
reasonable amount that covers the treasurer's costs of | 6579 |
administering the sale of the tax certificate. The county | 6580 |
treasurer shall deposit the fee in the county treasury to the | 6581 |
credit of the tax certificate administration fund. | 6582 |
(I) After selling a tax certificate under this section, the | 6583 |
county treasurer shall send written notice by certified mail to | 6584 |
the owner of the certificate parcel at the owner's last known | 6585 |
tax-mailing address. The notice shall inform the owner that the | 6586 |
tax certificate was sold, shall describe the owner's options to | 6587 |
redeem the parcel, including entering into a redemption payment | 6588 |
plan under division (C)(1) of section 5721.38 of the Revised Code, | 6589 |
and shall name the certificate holder and its secured party, if | 6590 |
any. However, the county treasurer is not required to send a | 6591 |
notice under this division if the treasurer previously has | 6592 |
attempted to send a notice to the owner of the parcel at the | 6593 |
owner's last known tax-mailing address, and the postal service | 6594 |
has returned the notice as undeliverable. | 6595 |
(J) A tax certificate shall not be sold to the owner of the | 6596 |
certificate parcel. A tax certificate shall not be sold to a | 6597 |
county land reutilization corporation after two years following | 6598 |
the filing of its articles of incorporation by the secretary of | 6599 |
state. | 6600 |
Sec. 5721.33. (A) A county treasurer may, in the treasurer's | 6601 |
discretion, negotiate the sale or transfer of any number of tax | 6602 |
certificates with one or more persons, including a county land | 6603 |
reutilization corporation. No tax certificate shall be sold or | 6604 |
transferred to a county land reutilization corporation after two | 6605 |
years following the filing of its articles of incorporation by the | 6606 |
secretary of state. Terms that may be negotiated include, | 6607 |
without limitation, any of the following: | 6608 |
(1) A premium to be added to or discount to be subtracted | 6609 |
from the certificate purchase price for the tax certificates; | 6610 |
(2) Different time frames under which the certificate holder | 6611 |
may initiate a foreclosure action than are otherwise allowed under | 6612 |
sections 5721.30 to 5721.43 of the Revised Code, not to exceed six | 6613 |
years after the date the tax certificate was sold or transferred; | 6614 |
(3) The amount to be paid in private attorney's fees related | 6615 |
to tax certificate foreclosures, subject to section 5721.371 of | 6616 |
the Revised Code; | 6617 |
(4) Any other terms of the sale or transfer that the county | 6618 |
treasurer, in the treasurer's discretion, determines appropriate | 6619 |
or necessary for the sale or transfer. | 6620 |
(B) The sale or transfer of tax certificates under this | 6621 |
section shall be governed by the criteria established by the | 6622 |
county treasurer pursuant to division (E) of this section. | 6623 |
(C) The county treasurer may execute a tax certificate | 6624 |
sale/purchase agreement and other necessary agreements with a | 6625 |
designated purchaser or purchasers to complete a negotiated sale | 6626 |
or transfer of tax certificates. | 6627 |
(D) The tax certificate may be sold at a premium to or | 6628 |
discount from the certificate purchase price. The county treasurer | 6629 |
may establish as one of the terms of the negotiated sale the | 6630 |
portion of the certificate purchase price, plus any applicable | 6631 |
premium or less any applicable discount, that the purchaser or | 6632 |
purchasers shall pay in cash on the date the tax certificates are | 6633 |
sold and the portion, if any, of the certificate purchase price, | 6634 |
plus any applicable premium or less any applicable discount, that | 6635 |
the purchaser or purchasers shall pay in noncash consideration and | 6636 |
the nature of that consideration. | 6637 |
The county treasurer shall sell such tax certificates at a | 6638 |
certificate purchase price, plus any applicable premium and less | 6639 |
any applicable discount, and at a certificate rate of interest | 6640 |
that, in the treasurer's determination, are in the best interests | 6641 |
of the county. | 6642 |
(E)(1) The county treasurer shall adopt rules governing the | 6643 |
eligibility of persons to purchase tax certificates or to | 6644 |
otherwise participate in a negotiated sale under this section. The | 6645 |
rules may provide for precertification of such persons, including | 6646 |
a requirement for disclosure of income, assets, and any other | 6647 |
financial information the county treasurer determines appropriate. | 6648 |
The rules also may prohibit any person that is delinquent in the | 6649 |
payment of any tax to the county or to the state, or that is in | 6650 |
default in or on any other obligation to the county or to the | 6651 |
state, from purchasing a tax certificate or otherwise | 6652 |
participating in a negotiated sale of tax certificates under this | 6653 |
section. The rules may also authorize the purchase of certificates | 6654 |
by a county land reutilization corporation, and authorize the | 6655 |
county treasurer to receive notes in lieu of cash, with such | 6656 |
notes being payable to the treasurer upon the receipt or | 6657 |
enforcement of such taxes, assessments, charges, costs, | 6658 |
penalties, and interest, and as otherwise further agreed between | 6659 |
the corporation and the treasurer. A county land reutilization | 6660 |
corporation may not purchase any such certificate after two years | 6661 |
following the filing of its articles of incorporation by the | 6662 |
secretary of state. The eligibility information required shall | 6663 |
include the tax identification number of the purchaser and may | 6664 |
include the tax identification number of the participant. The | 6665 |
county treasurer, upon request, shall provide a copy of the | 6666 |
rules adopted under this section. | 6667 |
(2) Any person that intends to purchase a tax certificate in | 6668 |
a negotiated sale shall submit an affidavit to the county | 6669 |
treasurer that establishes compliance with the applicable | 6670 |
eligibility criteria and includes any other information required | 6671 |
by the treasurer. Any person that fails to submit such an | 6672 |
affidavit is ineligible to purchase a tax certificate. Any person | 6673 |
that knowingly submits a false or misleading affidavit shall | 6674 |
forfeit any tax certificate or certificates purchased by the | 6675 |
person at a sale for which the affidavit was submitted, shall be | 6676 |
liable for payment of the full certificate purchase price, plus | 6677 |
any applicable premium and less any applicable discount, of the | 6678 |
tax certificate or certificates, and shall be disqualified from | 6679 |
participating in any tax certificate sale conducted in the county | 6680 |
during the next five years. | 6681 |
(3) A tax certificate shall not be sold to the owner of the | 6682 |
certificate parcel or to any corporation, partnership, or | 6683 |
association in which such owner has an interest. No person that | 6684 |
purchases a tax certificate in a negotiated sale shall assign or | 6685 |
transfer the tax certificate to the owner of the certificate | 6686 |
parcel or to any corporation, partnership, or association in which | 6687 |
the owner has an interest. Any person that knowingly or | 6688 |
negligently transfers or assigns a tax certificate to the owner of | 6689 |
the certificate parcel or to any corporation, partnership, or | 6690 |
association in which such owner has an interest shall be liable | 6691 |
for payment of the full certificate purchase price, plus any | 6692 |
applicable premium and less any applicable discount, and shall not | 6693 |
be entitled to a refund of any amount paid. Such tax certificate | 6694 |
shall be deemed void and the tax lien sold under the tax | 6695 |
certificate shall revert to the county as if no sale of the tax | 6696 |
certificate had occurred. | 6697 |
(F) The purchaser in a negotiated sale under this section | 6698 |
shall deliver the certificate purchase price or other | 6699 |
consideration, plus any applicable premium and less any applicable | 6700 |
discount and including any noncash consideration, to the county | 6701 |
treasurer not later than the close of business on the date the tax | 6702 |
certificates are delivered to the purchaser. The certificate | 6703 |
purchase price, less any applicable discount, or portion of the | 6704 |
price, that is paid in cash shall be deposited in the county's | 6705 |
general fund to the credit of the account to which ad valorem | 6706 |
real property taxes are credited and further credited as provided | 6707 |
in division (G) of this section. Any applicable premium that is | 6708 |
paid shall be, at the discretion of the county treasurer, | 6709 |
apportioned to and deposited in any authorized county fund. The | 6710 |
purchaser also shall pay on the date the tax certificates are | 6711 |
delivered to the purchaser the fee, if any, negotiated under | 6712 |
division (J) of this section. If the purchaser fails to pay the | 6713 |
certificate purchase price, plus any applicable premium and less | 6714 |
any applicable discount, and any such fee, within the time | 6715 |
periods required by this section, the county treasurer shall | 6716 |
retain the tax certificate and may attempt to sell it at any | 6717 |
auction or negotiated sale conducted at a later date. | 6718 |
(G) Upon receipt of the full payment from the purchaser of | 6719 |
the certificate purchase price or other agreed-upon consideration, | 6720 |
plus any applicable premium and less any applicable discount, and | 6721 |
the negotiated fee, if any, the county treasurer, or a qualified | 6722 |
trustee whom the treasurer has engaged for such purpose, shall | 6723 |
issue the tax certificate and record the tax certificate sale by | 6724 |
entering into a tax certificate register the certificate purchase | 6725 |
price, any premium paid or discount taken, the certificate rate | 6726 |
of interest, the date the certificates were sold, the name and | 6727 |
address of the certificate holder or, in the case of issuance of | 6728 |
the tax certificates in a book-entry system, the name and address | 6729 |
of the nominee, and any other information the county treasurer | 6730 |
considers necessary. The county treasurer may keep the tax | 6731 |
certificate register in a hard-copy format or an electronic | 6732 |
format. The name and address of the certificate holder or nominee | 6733 |
may be, upon receipt of instructions from the purchaser, that of | 6734 |
the secured party of the actual purchaser, or an agent or | 6735 |
custodian for the purchaser or secured party. The county treasurer | 6736 |
also shall transfer the tax certificates to the certificate | 6737 |
holder. The county treasurer shall apportion the part of the cash | 6738 |
proceeds from the sale representing taxes, penalties, and interest | 6739 |
among the several taxing districts in the same proportion that | 6740 |
the amount of taxes levied by each district against the | 6741 |
certificate parcels in the preceding tax year bears to the taxes | 6742 |
levied by all such districts against the certificate parcels in | 6743 |
the preceding tax year, and credit the part of the proceeds | 6744 |
representing assessments and other charges to the items of | 6745 |
assessments and charges in the order in which those items became | 6746 |
due. If the cash proceeds from the sale are not sufficient to | 6747 |
fully satisfy the items of taxes, assessments, penalties, | 6748 |
interest, and charges on the certificate parcels against which | 6749 |
tax certificates were sold, the county treasurer shall credit | 6750 |
the cash proceeds to such items pro rata based upon the | 6751 |
proportion that each item of taxes, assessments, penalties, | 6752 |
interest, and charges bears to the aggregate of all such items, | 6753 |
or by any other method that the county treasurer, in the | 6754 |
treasurer's sole discretion, determines is equitable. Upon | 6755 |
issuing the tax certificates, the delinquent taxes that make up | 6756 |
the certificate purchase price are transferred, and the superior | 6757 |
lien of the state and its taxing districts for those delinquent | 6758 |
taxes is conveyed intact to the certificate holder or holders. | 6759 |
(H) If a tax certificate is offered for sale under this | 6760 |
section but is not sold, the county treasurer may strike the | 6761 |
corresponding certificate parcel from the list of parcels selected | 6762 |
for tax certificate sales. The lien for taxes, assessments, | 6763 |
charges, penalties, and interest against a parcel stricken from | 6764 |
the list thereafter may be foreclosed in the manner prescribed by | 6765 |
section 323.25, 5721.14, or 5721.18 of the Revised Code unless, | 6766 |
prior to the institution of such proceedings against the parcel, | 6767 |
the county treasurer restores the parcel to the list of parcels | 6768 |
selected for tax certificate sales. | 6769 |
(I) Neither a certificate holder nor its secured party, if | 6770 |
any, shall be liable for damages arising from a violation of | 6771 |
sections 3737.87 to 3737.891 or Chapter 3704., 3734., 3745., | 6772 |
3746., 3750., 3751., 3752., 6109., or 6111. of the Revised Code, | 6773 |
or a rule adopted or order, permit, license, variance, or plan | 6774 |
approval issued under any of those chapters, that is or was | 6775 |
committed by another person in connection with the parcel for | 6776 |
which the tax certificate is held. | 6777 |
(J) When selling or transferring a tax certificate under this | 6778 |
section, the county treasurer may negotiate with the purchaser of | 6779 |
the certificate for fees paid by the purchaser to the county | 6780 |
treasurer to reimburse the treasurer for any part or all of the | 6781 |
treasurer's costs of preparing for and administering the sale of | 6782 |
the tax certificate and any fees set forth by the county treasurer | 6783 |
in the tax certificate sale/purchase agreement. Such fees, if | 6784 |
any, shall be added to the certificate purchase price and shall be | 6785 |
paid by the purchaser on the date of delivery of the tax | 6786 |
certificate. The county treasurer shall deposit the fees in the | 6787 |
county treasury to the credit of the tax certificate | 6788 |
administration fund. | 6789 |
(K) After selling tax certificates under this section, the | 6790 |
county treasurer shall send written notice by certified mail to | 6791 |
the last known tax-mailing address of the owner of the | 6792 |
certificate parcel. The notice shall inform the owner that a tax | 6793 |
certificate with respect to such owner's parcel was sold or | 6794 |
transferred and shall describe the owner's options to redeem the | 6795 |
parcel, including entering into a redemption payment plan under | 6796 |
division (C)(2) of section 5721.38 of the Revised Code. However, | 6797 |
the county treasurer is not required to send a notice under this | 6798 |
division if the treasurer previously has attempted to send a | 6799 |
notice to the owner of the parcel at the owner's last known | 6800 |
tax-mailing address and the postal service has returned the | 6801 |
notice as undeliverable. | 6802 |
Sec. 5721.36. (A)(1) Except as otherwise provided in | 6803 |
division (A)(2) of this section, the purchaser of a tax | 6804 |
certificate sold as part of a block sale pursuant to section | 6805 |
5721.32 of the Revised Code may transfer the certificate to any | 6806 |
person, and any other purchaser of a tax certificate pursuant to | 6807 |
section 5721.32 or 5721.33 of the Revised Code may transfer the | 6808 |
certificate to any person, except the owner of the certificate | 6809 |
parcel or any corporation, partnership, or association in which | 6810 |
such owner has an interest. The transferee of a tax certificate | 6811 |
subsequently may transfer the certificate to any other person to | 6812 |
whom the purchaser could have transferred the certificate. The | 6813 |
transferor of a tax certificate shall endorse the certificate and | 6814 |
shall swear to the endorsement before a notary public or other | 6815 |
officer empowered to administer oaths. The transferee shall | 6816 |
present the endorsed certificate and a notarized copy of a valid | 6817 |
form of identification showing the transferee's taxpayer | 6818 |
identification number to the county treasurer of the county where | 6819 |
the certificate is registered, who shall, upon payment of a fee of | 6820 |
twenty dollars to cover the costs associated with the transfer of | 6821 |
a tax certificate, enter upon the register of certificate holders | 6822 |
opposite the certificate entry the name and address of the | 6823 |
transferee, the date of entry, and, upon presentation to the | 6824 |
treasurer of instructions signed by the transferee, the name and | 6825 |
address of any secured party of the transferee having an interest | 6826 |
in the tax certificate. The treasurer shall deposit the fee in the | 6827 |
county treasury to the credit of the tax certificate | 6828 |
administration fund. | 6829 |
Except as otherwise provided in division (A)(2) of this | 6830 |
section, no request for foreclosure or notice of intent to | 6831 |
foreclose, as the case may be, shall be filed by any person other | 6832 |
than the person shown on the tax certificate register to be the | 6833 |
certificate holder or a private attorney for that person properly | 6834 |
authorized to act in that person's behalf. | 6835 |
(2) Upon registration of a security interest with the county | 6836 |
treasurer, both of the following apply: | 6837 |
(a) No purchaser or transferee of a tax certificate, other | 6838 |
than a county land reutilization corporation, may transfer that | 6839 |
tax certificate except upon presentation to the treasurer of | 6840 |
instructions signed by the secured party authorizing such action. | 6841 |
A county land reutilization corporation may transfer or assign | 6842 |
tax certificates consistent with its public purposes and plan | 6843 |
adopted pursuant to Chapter 1724. of the Revised Code. | 6844 |
(b) Only the secured party may issue a request for | 6845 |
foreclosure or notice of intent to foreclose concerning that tax | 6846 |
certificate. | 6847 |
(B)(1) Application may be made to the county treasurer for a | 6848 |
duplicate certificate if a certificate is alleged by affidavit to | 6849 |
have been lost or destroyed. The treasurer shall issue a duplicate | 6850 |
certificate, upon payment of a fee of twenty dollars to cover the | 6851 |
costs of issuing the duplicate certificate. The treasurer shall | 6852 |
deposit the fee in the county treasury to the credit of the tax | 6853 |
certificate administration fund. | 6854 |
(2) The duplicate certificate shall be plainly marked or | 6855 |
stamped "duplicate." | 6856 |
(3) The treasurer shall enter the fact of the duplicate in | 6857 |
the tax certificate register. | 6858 |
Sec. 5721.37. (A)(1) | 6859 |
Division (A)(1) of this section applies to tax certificates | 6860 |
purchased under section 5721.32 of the Revised Code, or under | 6861 |
section 5721.42 of the Revised Code by the holder of a | 6862 |
certificate issued under section 5721.32
of the
Revised Code | 6863 |
At any time after one year from the date shown on the tax | 6864 |
certificate as the date the tax certificate was sold, and not | 6865 |
later than six years after that date,
| 6866 |
except for a county land reutilization corporation may file with | 6867 |
the county treasurer a request for foreclosure, or a private | 6868 |
attorney on behalf of the certificate holder may file with the | 6869 |
county treasurer a notice of intent to foreclose, on a form | 6870 |
prescribed by the tax commissioner, provided the certificate | 6871 |
parcel has not been redeemed under division (A) or (C) of section | 6872 |
5721.38 of the Revised Code and at least one certificate | 6873 |
respecting the certificate parcel, held by the certificate holder | 6874 |
filing the request for foreclosure or notice of intent to | 6875 |
foreclose and eligible to be enforced through a foreclosure | 6876 |
proceeding, has not been voided under section 5721.381 of the | 6877 |
Revised Code. If the certificate holder is a county land | 6878 |
reutilization corporation, the corporation may institute a | 6879 |
foreclosure action under the statutes pertaining to the | 6880 |
foreclosure of mortgages or as permitted under sections 323.65 | 6881 |
to 323.79 of the Revised Code at any time after it acquires the | 6882 |
tax certificate. | 6883 |
(2) | 6884 |
section applies to tax certificates purchased under section | 6885 |
5721.33
of the Revised Code | 6886 |
Revised Code by the holder of a certificate issued under section | 6887 |
5721.33 of the Revised
Code | 6888 |
the date shown on the tax certificate as the date the tax | 6889 |
certificate was sold, and not later than six years after that | 6890 |
date or any extension of that date pursuant to division (C)(2) | 6891 |
of section 5721.38 of the Revised Code, or not earlier or later | 6892 |
than the dates negotiated by the county treasurer and specified | 6893 |
in the tax certificate sale/purchase agreement, the certificate | 6894 |
holder may file with the county treasurer a request for | 6895 |
foreclosure, or a
private attorney on behalf of | 6896 |
holder other than a county land reutilization corporation may file | 6897 |
with the county treasurer a notice of intent to foreclose, on a | 6898 |
form prescribed by the tax commissioner, provided the parcel has | 6899 |
not been redeemed under division (A) or (C) of section 5721.38 | 6900 |
of the Revised Code and at least one certificate respecting the | 6901 |
certificate parcel, held by the certificate holder filing the | 6902 |
request for foreclosure or notice of intent to foreclose and | 6903 |
eligible to be enforced through a foreclosure proceeding, has not | 6904 |
been voided under section 5721.381 of the Revised Code. If the | 6905 |
certificate holder is a county land reutilization corporation, | 6906 |
the corporation may institute a foreclosure action under the | 6907 |
statutes pertaining to the foreclosure of mortgages or as | 6908 |
permitted under sections 323.65 to 323.79 of the Revised Code | 6909 |
at any time after it acquires the tax certificate. | 6910 |
(3)(a) | 6911 |
applies to a tax certificate purchased under section 5721.32 of | 6912 |
the Revised Code, or under section 5721.42 of the Revised Code | 6913 |
by the holder of a certificate issued under section 5721.32 of | 6914 |
the
Revised Code, | 6915 |
corporation. If, before the expiration of six years after the | 6916 |
date a tax certificate was sold, the owner of the property for | 6917 |
which the certificate was sold files a petition in bankruptcy, | 6918 |
the county treasurer, upon being notified of the filing of the | 6919 |
petition, shall notify the certificate holder by ordinary | 6920 |
first-class or certified mail or by binary means of the filing | 6921 |
of the petition. It is the obligation of the certificate | 6922 |
holder to file a proof of claim with the bankruptcy court to | 6923 |
protect the holder's interest in the certificate parcel. The | 6924 |
last day on which the certificate holder may file a request | 6925 |
for foreclosure or the private attorney may file a notice of | 6926 |
intent to foreclose is the later of six years after the date | 6927 |
the certificate was sold or one hundred eighty days after the | 6928 |
certificate parcel is no longer property of the bankruptcy | 6929 |
estate; however, the six-year period measured from the date | 6930 |
the certificate was sold is tolled while the property owner's | 6931 |
bankruptcy case remains open. | 6932 |
(b) | 6933 |
to a tax certificate purchased under section 5721.33 of the | 6934 |
Revised Code, or under section 5721.42 of the Revised Code by | 6935 |
the holder of a certificate issued under section 5721.33 of the | 6936 |
Revised
Code, | 6937 |
corporation. If, before six years after the date a tax | 6938 |
certificate was sold or before the date negotiated by the county | 6939 |
treasurer, the owner of the property files a petition in | 6940 |
bankruptcy, the county treasurer, upon being notified of the | 6941 |
filing of the petition, shall notify the certificate holder by | 6942 |
ordinary first-class or certified mail or by binary means of the | 6943 |
filing of the petition. It is the obligation of the certificate | 6944 |
holder to file a proof of claim with the bankruptcy court to | 6945 |
protect the holder's interest in the certificate parcel. The | 6946 |
last day on which the certificate holder may file a notice of | 6947 |
intent to foreclose is the later of six years after the date the | 6948 |
tax certificate was sold or the date negotiated by the county | 6949 |
treasurer, or one hundred eighty days after the certificate | 6950 |
parcel is no longer property of the bankruptcy estate; however, | 6951 |
the six-year or negotiated period being measured after the | 6952 |
date the certificate was sold is tolled while the property | 6953 |
owner's bankruptcy case remains open. If the certificate holder | 6954 |
is a county land reutilization corporation, the corporation may | 6955 |
institute a foreclosure action under the statutes pertaining to | 6956 |
the foreclosure of mortgages or as permitted under sections | 6957 |
323.65 to 323.79 of the Revised Code at any time after it | 6958 |
acquires such tax certificate, subject to any restrictions under | 6959 |
such bankruptcy law or proceeding. | 6960 |
(c) Interest at the certificate rate of interest continues to | 6961 |
accrue during any extension of time required by division (A)(3)(a) | 6962 |
or (b) of this section unless otherwise provided under Title 11 of | 6963 |
the United States Code. | 6964 |
(4) If, before the expiration of three years from the date a | 6965 |
tax certificate was sold, the owner of property for which the | 6966 |
certificate was sold applies for an exemption under section | 6967 |
3735.67 or 5715.27 of the Revised Code or under any other section | 6968 |
of the Revised Code under the jurisdiction of the director of | 6969 |
environmental protection, the county treasurer shall notify the | 6970 |
certificate holder by ordinary first-class or certified mail or by | 6971 |
binary means of the filing of the application. Once a | 6972 |
determination has been made on the exemption application, the | 6973 |
county treasurer shall notify the certificate holder of the | 6974 |
determination by ordinary first-class or certified mail or by | 6975 |
binary means. | 6976 |
reutilization corporation, the last day on which the certificate | 6977 |
holder may file a request for foreclosure shall be the later of | 6978 |
three years from the date the certificate was sold or forty-five | 6979 |
days after notice of the determination was provided. | 6980 |
(B) When a request for foreclosure or a notice of intent to | 6981 |
foreclose is filed under division (A)(1) or (2) of this section, | 6982 |
the certificate holder shall submit a payment to the county | 6983 |
treasurer equal to the sum of the following: | 6984 |
(1) The certificate redemption prices of all outstanding tax | 6985 |
certificates that have been sold on the parcel, other than tax | 6986 |
certificates held by the person requesting foreclosure; | 6987 |
(2) Any taxes, assessments, penalties, interest, and charges | 6988 |
appearing on the tax duplicate charged against the certificate | 6989 |
parcel that is the subject of the foreclosure proceedings and | 6990 |
that are not covered by a tax certificate, but such amounts are | 6991 |
not payable if the certificate holder is a county land | 6992 |
reutilization corporation; | 6993 |
(3) If the foreclosure proceedings are filed by the county | 6994 |
prosecuting attorney pursuant to section 323.25, sections 323.65 | 6995 |
to 323.79, or section 5721.14 | 6996 |
fee in the amount prescribed by the county prosecuting attorney to | 6997 |
cover the prosecuting attorney's legal costs incurred in the | 6998 |
foreclosure proceeding. | 6999 |
(C)(1) With respect to a certificate purchased under section | 7000 |
5721.32, 5721.33, or 5721.42 of the Revised Code, if the | 7001 |
certificate parcel has not been redeemed and at least one | 7002 |
certificate respecting the certificate parcel, held by the | 7003 |
certificate holder filing the request for foreclosure and | 7004 |
eligible to be enforced through a foreclosure proceeding, has not | 7005 |
been voided under section 5721.381 of the Revised Code, the | 7006 |
county treasurer, within five days after receiving a foreclosure | 7007 |
request and the payment required under division (B) of this | 7008 |
section, shall certify notice to that effect to the county | 7009 |
prosecuting attorney and shall provide a copy of the foreclosure | 7010 |
request. The county treasurer also shall send notice by ordinary | 7011 |
first class or certified mail to all certificate holders other | 7012 |
than the certificate holder requesting foreclosure that | 7013 |
foreclosure has been requested by a certificate holder and that | 7014 |
payment for the tax certificates is forthcoming. Within ninety | 7015 |
days of receiving the copy of the foreclosure request, the | 7016 |
prosecuting attorney shall commence a foreclosure proceeding in | 7017 |
the name of the county treasurer in the manner provided under | 7018 |
section 323.25, sections 323.65
to 323.79, or section 5721.14 | 7019 |
5721.18 of the Revised Code, to enforce the lien vested in the | 7020 |
certificate holder by the certificate. The prosecuting attorney | 7021 |
shall attach to the complaint the foreclosure request and the | 7022 |
county treasurer's written certification. | 7023 |
(2) With respect to a certificate purchased under section | 7024 |
5721.32, 5721.33, or 5721.42 of the Revised Code, if the | 7025 |
certificate parcel has not been redeemed, at least one | 7026 |
certificate respecting the certificate parcel, held by the | 7027 |
certificate holder filing the notice of intent to foreclose and | 7028 |
eligible to be enforced through a foreclosure proceeding, has not | 7029 |
been voided under section 5721.381 of the Revised Code, a notice | 7030 |
of intent to foreclose has been filed, and the payment required | 7031 |
under division (B) of this section has been made, the county | 7032 |
treasurer shall certify notice to that effect to the private | 7033 |
attorney. The county treasurer also shall send notice by ordinary | 7034 |
first class or certified mail or by binary means to all | 7035 |
certificate holders other than the certificate holder represented | 7036 |
by the attorney that a notice of intent to foreclose has been | 7037 |
filed and that payment for the tax certificates is forthcoming. | 7038 |
After receipt of the treasurer's certification and not later | 7039 |
than one hundred twenty days after the filing of the intent to | 7040 |
foreclose or the number of days specified under the terms of a | 7041 |
negotiated sale under section 5721.33 of the Revised Code, the | 7042 |
private attorney shall commence a foreclosure proceeding in the | 7043 |
name of the certificate holder in the manner provided under | 7044 |
division (F) of this section to enforce the lien vested in the | 7045 |
certificate holder by the certificate. The private attorney shall | 7046 |
attach to the complaint the notice of intent to foreclose and the | 7047 |
county treasurer's written certification. | 7048 |
(D) The county treasurer shall credit the amount received | 7049 |
under division (B)(1) of this section to the tax certificate | 7050 |
redemption fund. The tax certificates respecting the payment shall | 7051 |
be paid as provided in division (D) of section 5721.38 of the | 7052 |
Revised Code. The amount received under division (B)(2) of this | 7053 |
section shall be distributed to the taxing districts to which the | 7054 |
delinquent and unpaid amounts are owed. The county treasurer | 7055 |
shall deposit the fee received under division (B)(3) of this | 7056 |
section in the county treasury to the credit of the delinquent | 7057 |
tax and assessment collection fund. | 7058 |
(E)(1)(a) | 7059 |
reutilization corporation, if, in the case of a certificate | 7060 |
purchased under section 5721.32 of the Revised Code, or under | 7061 |
section 5721.42 of the Revised Code by the holder of a | 7062 |
certificate issued under section 5721.32 of the Revised Code, | 7063 |
the certificate holder does not file with the county treasurer a | 7064 |
request for foreclosure or a notice of intent to foreclose with | 7065 |
the required payment within six years after the date shown on the | 7066 |
tax certificate as the date the certificate was sold or within | 7067 |
the period provided under division (A)(3)(a) of this section, | 7068 |
and during that time the certificate has not been voided under | 7069 |
section 5721.381 of the Revised Code and the parcel has not | 7070 |
been redeemed or foreclosed upon, the certificate holder's lien | 7071 |
against the parcel is canceled, and the certificate is voided, | 7072 |
subject to division (E)(1)(b) of this section. | 7073 |
(b) In the case of any tax certificate purchased under | 7074 |
section 5721.32 of the Revised Code or under section 5721.42 of | 7075 |
the Revised Code by the holder of a certificate issued under | 7076 |
section 5721.32 of the Revised Code prior to | 7077 |
7078 | |
7079 | |
the certificate holder, may sell to the certificate holder a new | 7080 |
certificate extending the three-year period prescribed by division | 7081 |
(E)(1) of this section, as that division existed prior to that | 7082 |
7083 | |
certificate as the date it was sold or any extension of that | 7084 |
date. | 7085 |
(2)(a) | 7086 |
corporation, if, in the case of a certificate purchased under | 7087 |
section 5721.33 of the Revised Code, or under section 5721.42 of | 7088 |
the Revised Code by the holder of a certificate issued under | 7089 |
section 5721.33 of the Revised Code, the certificate holder does | 7090 |
not file with the county treasurer a request for foreclosure or a | 7091 |
notice of intent to foreclose with respect to a certificate parcel | 7092 |
with the required payment within six years after the date shown | 7093 |
on the tax certificate as the date the certificate was sold or | 7094 |
any extension of that date pursuant to division (C)(2) of section | 7095 |
5721.38 of the Revised Code, or within the period provided under | 7096 |
division (A)(3)(b) of this section or as specified under the | 7097 |
terms of a negotiated sale under section 5721.33 of the Revised | 7098 |
Code, and during that time the certificate has not been voided | 7099 |
under section 5721.381 of the Revised Code and the certificate | 7100 |
parcel has not been redeemed or foreclosed upon, the certificate | 7101 |
holder's lien against the parcel is canceled and the certificate | 7102 |
is voided, subject to division (E)(2)(b) of this section. | 7103 |
(b) In the case of any tax certificate purchased under | 7104 |
section 5721.33 of the Revised Code prior to October 10, 2000, the | 7105 |
county treasurer, upon application by the certificate holder, may | 7106 |
sell to the certificate holder a new certificate extending the | 7107 |
three-year period prescribed by division (E)(2) of this section, | 7108 |
as that division existed prior to October 10, 2000, to six years | 7109 |
after the date shown on the original certificate as the date it | 7110 |
was sold or any extension of that date. | 7111 |
(3) The county treasurer and the certificate holder shall | 7112 |
negotiate the premium, in cash, to be paid for a new | 7113 |
certificate sold under division (E)(1)(b) or (2)(b) of this | 7114 |
section. If the county treasurer and certificate holder do not | 7115 |
negotiate a mutually acceptable premium, the county treasurer and | 7116 |
certificate holder may agree to engage a person experienced in the | 7117 |
valuation of financial assets to appraise a fair premium for the | 7118 |
new certificate. The certificate holder has the option to purchase | 7119 |
the new certificate for the fair premium so appraised. Not less | 7120 |
than one-half of the fee of the person so engaged shall be paid | 7121 |
by the certificate holder requesting the new certificate; the | 7122 |
remainder of the fee shall be paid from the proceeds of the sale | 7123 |
of the new certificate. If the certificate holder does not | 7124 |
purchase the new certificate for the premium so appraised, the | 7125 |
certificate holder shall pay the entire fee. The county treasurer | 7126 |
shall credit the remaining proceeds from the sale to the items of | 7127 |
taxes, assessments, penalties, interest, and charges in the order | 7128 |
in which they became due. | 7129 |
(4) A certificate issued under division (E)(1)(b) or (2)(b) | 7130 |
of this section vests in the certificate holder and its secured | 7131 |
party, if any, the same rights, interests, privileges, and | 7132 |
immunities as are vested by the original certificate under | 7133 |
sections 5721.30 to 5721.43 of the Revised Code. The certificate | 7134 |
shall be issued in the same form as the form prescribed for the | 7135 |
original certificate issued except for any modifications | 7136 |
necessary, in the county treasurer's discretion, to reflect the | 7137 |
extension under this division of the certificate holder's lien | 7138 |
to six years after the date shown on the original certificate as | 7139 |
the date it was sold or any extension of that date. The | 7140 |
certificate holder may record a certificate issued under | 7141 |
division (E)(1)(b) or (2)(b) of this section or memorandum | 7142 |
thereof as provided in division (B) of section 5721.35 of the | 7143 |
Revised Code, and the county recorder shall index the certificate | 7144 |
and record any subsequent cancellation of the lien as provided in | 7145 |
that section. The sale of a certificate extending the lien under | 7146 |
division (E)(1)(b) or(2)(b) of this section does not impair the | 7147 |
right of redemption of the owner of record of the certificate | 7148 |
parcel or of any other person entitled to redeem the property. | 7149 |
(5) If the holder of a certificate purchased under section | 7150 |
5721.32, 5721.33, or 5721.42 of the Revised Code submits a notice | 7151 |
of intent to foreclose to the county treasurer but fails to file a | 7152 |
foreclosure action in a court of competent jurisdiction within the | 7153 |
time specified in division (C)(2) of this section, the liens | 7154 |
represented by all tax certificates respecting the certificate | 7155 |
parcel held by that certificate holder, and for which the deadline | 7156 |
for filing a notice of intent to foreclose has passed, are | 7157 |
canceled and the certificates voided, and the certificate holder | 7158 |
forfeits the payment of the amounts described in division (B)(2) | 7159 |
of this section. | 7160 |
(F) With respect to tax certificates purchased under section | 7161 |
5721.32, 5721.33, or 5721.42 of the Revised Code, upon the | 7162 |
delivery to the private attorney by the county treasurer of the | 7163 |
certification provided for under division (C)(2) of this section, | 7164 |
the private attorney shall institute a foreclosure proceeding | 7165 |
under this division in the name of the certificate holder to | 7166 |
enforce the holder's lien, in any court or board of revision | 7167 |
with jurisdiction, unless the certificate redemption price is | 7168 |
paid prior to the time a complaint is filed. The attorney shall | 7169 |
prosecute the proceeding to final judgment and satisfaction, | 7170 |
whether through sale of the property or the vesting of title and | 7171 |
possession in the certificate holder or other disposition under | 7172 |
sections 323.65 to 323.79 of the Revised Code or as may otherwise | 7173 |
be provided by law. | 7174 |
The foreclosure proceedings under this division, except as | 7175 |
otherwise provided in this division, shall be instituted and | 7176 |
prosecuted in the same manner as is provided by law for the | 7177 |
foreclosure of mortgages on land, except that, if service by | 7178 |
publication is necessary, such publication shall be made once a | 7179 |
week for three consecutive weeks and the service shall be complete | 7180 |
at the expiration of three weeks after the date of the first | 7181 |
publication. | 7182 |
Any notice given under this division shall include the name | 7183 |
of the owner of the parcel as last set forth in the records of the | 7184 |
county recorder, the owner's last known mailing address, the | 7185 |
address of the subject parcel if different from that of the owner, | 7186 |
and a complete legal description of the subject parcel. In any | 7187 |
county that has adopted a permanent parcel number system, such | 7188 |
notice may include the permanent parcel number in addition to a | 7189 |
complete legal description. | 7190 |
It is sufficient, having been made a proper party to the | 7191 |
foreclosure proceeding, for the certificate holder to allege in | 7192 |
such holder's complaint that the tax certificate has been duly | 7193 |
purchased by the certificate holder, that the certificate | 7194 |
redemption price is due
and unpaid,
| 7195 |
against the property described in the tax certificate, and, if | 7196 |
applicable, that the certificate holder desires to invoke the | 7197 |
alternative redemption period prescribed in sections 323.65 to | 7198 |
323.79 of the Revised Code, without setting forth in such | 7199 |
holder's complaint any other special matter relating to the | 7200 |
foreclosure proceeding. The complaint shall pray for an order | 7201 |
directing the sheriff, or the bailiff if the complaint is filed | 7202 |
in municipal court, to offer the property for sale in the manner | 7203 |
provided in section 5721.19 of the Revised Code or otherwise | 7204 |
transferred according to any applicable procedures provided in | 7205 |
sections 323.65 to 323.79 of the Revised Code, unless the | 7206 |
complaint documents that the county auditor has determined that | 7207 |
the true value of the certificate parcel is less than the | 7208 |
certificate purchase price. In that case, the prayer of the | 7209 |
complaint shall request that fee simple title to the property | 7210 |
be transferred to and vested in the certificate holder free and | 7211 |
clear of all subordinate liens. | 7212 |
In the foreclosure proceeding, the certificate holder may | 7213 |
join in one action any number of tax certificates relating to the | 7214 |
same owner. However, the decree for each tax certificate shall be | 7215 |
rendered separately and any proceeding may be severed, in the | 7216 |
discretion of the court or board of revision, for the purpose of | 7217 |
trial or appeal. | 7218 |
sections 323.65 to 323.79 of the Revised Code, upon confirmation | 7219 |
of sale, the court or board of revision shall order payment of all | 7220 |
costs related directly or indirectly to the tax certificate, | 7221 |
including, without limitation, attorney's fees of the holder's | 7222 |
attorney in accordance with section 5721.371 of the Revised | 7223 |
Code. The tax certificate purchased by the certificate holder is | 7224 |
presumptive evidence in all courts and boards of revision and in | 7225 |
all proceedings, including, without limitation, at the trial of | 7226 |
the foreclosure action, of the amount and validity of the taxes, | 7227 |
assessments, charges, penalties by the court and added to such | 7228 |
principal amount, and interest appearing due and unpaid and of | 7229 |
their nonpayment. | 7230 |
(G) If a parcel is sold under this section, the officer who | 7231 |
conducted the sale shall collect the recording fee from the | 7232 |
purchaser at the time of the sale and, following confirmation of | 7233 |
the sale, shall prepare and record the deed conveying the title to | 7234 |
the parcel to the purchaser. | 7235 |
Sec. 5721.38. (A) At any time prior to payment to the county | 7236 |
treasurer by the certificate holder to initiate foreclosure | 7237 |
proceedings under division (B) of section 5721.37 of the Revised | 7238 |
Code, the owner of record of the certificate parcel, or any other | 7239 |
person entitled to redeem that parcel, may redeem the parcel by | 7240 |
paying to the county treasurer an amount equal to the total of the | 7241 |
certificate redemption prices of all tax certificates respecting | 7242 |
that parcel. | 7243 |
(B) At any time after payment to the county treasurer by the | 7244 |
certificate holder to initiate foreclosure proceedings under | 7245 |
section 5721.37 of the Revised
Code, and
| 7246 |
filing of the entry of confirmation of sale of a certificate | 7247 |
parcel, or the expiration of the alternative redemption period | 7248 |
defined in section 323.65 of the Revised Code under foreclosure | 7249 |
proceedings
filed by the
county prosecuting attorney | 7250 |
and before the decree conveying title to the certificate holder | 7251 |
is rendered as provided for in division (F) of section 5721.37 of | 7252 |
the Revised Code, the owner of record of the certificate parcel or | 7253 |
any other person entitled to redeem that parcel may redeem the | 7254 |
parcel by paying to the county treasurer the sum of the following | 7255 |
amounts: | 7256 |
(1) The amount described in division (A) of this section; | 7257 |
(2) Interest on the certificate purchase price for each tax | 7258 |
certificate sold respecting the parcel at the rate of eighteen per | 7259 |
cent per year for the period beginning on the day on which the | 7260 |
payment was submitted by the certificate holder and ending on the | 7261 |
day the parcel is redeemed under this division; | 7262 |
(3) An amount equal to the sum of the county prosecuting | 7263 |
attorney's fee under division (B)(3) of section 5721.37 of the | 7264 |
Revised Code plus interest on that amount at the rate of eighteen | 7265 |
per cent per year beginning on the day on which the payment was | 7266 |
submitted by the certificate holder and ending on the day the | 7267 |
parcel is redeemed under this division. If the parcel is redeemed | 7268 |
before the complaint has been filed, the prosecuting attorney | 7269 |
shall adjust the fee to reflect services performed to the date of | 7270 |
redemption, and the county treasurer shall calculate the interest | 7271 |
based on the adjusted fee and refund any excess fee to the | 7272 |
certificate holder. | 7273 |
(4) Reasonable attorney's fees in accordance with section | 7274 |
5721.371 of the Revised Code if the certificate holder retained a | 7275 |
private attorney to foreclose the lien; | 7276 |
(5) Any other costs and fees of the proceeding allocable to | 7277 |
the certificate parcel as determined by the court or board of | 7278 |
revision. | 7279 |
The county treasurer may collect the total amount due under | 7280 |
divisions (B)(1) to (5) of this section in the form of guaranteed | 7281 |
funds acceptable to the treasurer. Immediately upon receipt of | 7282 |
such payments, the county treasurer shall reimburse the | 7283 |
certificate holder who initiated foreclosure proceedings as | 7284 |
provided in division (D) of this section. The county treasurer | 7285 |
shall pay the certificate holder interest at the rate of | 7286 |
eighteen per cent per year on amounts paid under divisions | 7287 |
(B)(2) and (3) of section 5721.37 of the Revised Code, beginning | 7288 |
on the day the certificate holder paid the amounts under those | 7289 |
divisions and ending on the day the parcel is redeemed under | 7290 |
this section. | 7291 |
(C)(1) During the period beginning on the date a tax | 7292 |
certificate is sold under section 5721.32 of the Revised Code and | 7293 |
ending one year from that date, the county treasurer may enter | 7294 |
into a redemption payment plan with the owner of record of the | 7295 |
certificate parcel or any other person entitled to redeem that | 7296 |
parcel. The plan shall require the owner or other person to pay | 7297 |
the certificate redemption price for the tax certificate in | 7298 |
installments, with the final installment due no later than one | 7299 |
year after the date the tax certificate is sold. The certificate | 7300 |
holder may at any time, by written notice to the county treasurer, | 7301 |
agree to accept installments collected to the date of notice as | 7302 |
payment in full. Receipt of such notice by the treasurer shall | 7303 |
constitute satisfaction of the payment plan and redemption of the | 7304 |
tax certificate. | 7305 |
(2) During the period beginning on the date a tax certificate | 7306 |
is sold under section 5721.33 of the Revised Code and ending on | 7307 |
the date the decree is rendered on the foreclosure proceeding | 7308 |
under division (F) of section 5721.37 of the Revised Code, the | 7309 |
owner of record of the certificate parcel, or any other person | 7310 |
entitled to redeem that parcel, may enter into a redemption | 7311 |
payment plan with the certificate holder and all secured parties | 7312 |
of the certificate holder. The plan shall require the owner or | 7313 |
other person to pay the certificate redemption price for the tax | 7314 |
certificate, an administrative fee not to exceed one hundred | 7315 |
dollars per year, and the actual fees and costs incurred, in | 7316 |
installments, with the final installment due no later than six | 7317 |
years after the date the tax certificate is sold. The certificate | 7318 |
holder shall give written notice of the plan to the applicable | 7319 |
county treasurer within sixty days after entering into the plan | 7320 |
and written notice of default under the plan within ninety days | 7321 |
after the default. If such a plan is entered into, the time | 7322 |
period for filing a request for foreclosure or a notice of intent | 7323 |
to foreclose under section 5721.37 of the Revised Code is | 7324 |
extended by the length of time the plan is in effect and not in | 7325 |
default. | 7326 |
(D)(1) Immediately upon receipt of full payment under | 7327 |
division (A) or (B) of this section, the county treasurer shall | 7328 |
make an entry to that effect in the tax certificate register, | 7329 |
credit the payment to the tax certificate redemption fund created | 7330 |
in the county treasury, and shall notify the certificate holder | 7331 |
or holders by ordinary first class or certified mail or by binary | 7332 |
means that the parcel has been redeemed and the lien or liens | 7333 |
canceled, and that payment on the certificate or certificates is | 7334 |
forthcoming. The treasurer shall pay the tax certificate holder | 7335 |
or holders promptly. | 7336 |
The county treasurer shall administer the tax certificate | 7337 |
redemption fund for the purpose of redeeming tax certificates. | 7338 |
Interest earned on the fund shall be credited to the county | 7339 |
general fund. If the county has established a county land | 7340 |
reutilization corporation, the county treasurer may apply | 7341 |
interest earned on the fund to the payment of the expenses of | 7342 |
such corporation. | 7343 |
(2) If a redemption payment plan is entered into pursuant to | 7344 |
division (C)(1) of this section, the county treasurer immediately | 7345 |
shall notify each certificate holder by ordinary first class or | 7346 |
certified mail or by binary means of the terms of the plan. | 7347 |
Installment payments made pursuant to the plan shall be deposited | 7348 |
in the tax certificate redemption fund. Any overpayment of the | 7349 |
installments shall be refunded to the person responsible for | 7350 |
causing the overpayment if the person applies for a refund under | 7351 |
this section. If the person responsible for causing the | 7352 |
overpayment fails to apply for a refund under this section within | 7353 |
five years from the date the plan is satisfied, an amount equal | 7354 |
to the overpayment shall be deposited into the general fund of | 7355 |
the county. If the county has established a county land | 7356 |
reutilization corporation, the county treasurer may apply such | 7357 |
overpayment to the payment of the expenses of the corporation. | 7358 |
Upon satisfaction of the plan, the county treasurer shall | 7359 |
indicate in the tax certificate register that the plan has been | 7360 |
satisfied, and shall notify each certificate holder by ordinary | 7361 |
first class or certified mail or by binary means that the plan | 7362 |
has been satisfied and that payment on the certificate or | 7363 |
certificates is forthcoming. The treasurer shall pay each | 7364 |
certificate holder promptly. | 7365 |
If a redemption payment plan becomes void, the county | 7366 |
treasurer shall notify each certificate holder by ordinary first | 7367 |
class or certified mail or by binary means. If a certificate | 7368 |
holder files a request for foreclosure under section 5721.37 of | 7369 |
the Revised Code, upon the filing of the request for foreclosure, | 7370 |
any money paid under the plan shall be refunded to the person | 7371 |
that paid the money under the plan. | 7372 |
(3) Upon receipt of the payment required under division | 7373 |
(B)(1) of section 5721.37 of the Revised Code, the treasurer shall | 7374 |
pay all other certificate holders and indicate in the tax | 7375 |
certificate register that such certificates have been satisfied. | 7376 |
If a county has organized a county land reutilization | 7377 |
corporation, the county treasurer may apply the redemption price | 7378 |
and any applicable interest payable under division (B) of this | 7379 |
section to the payment of the expenses of the corporation. | 7380 |
Sec. 5721.39. (A) In its judgment of foreclosure rendered | 7381 |
in actions filed pursuant to section 5721.37 of the Revised | 7382 |
Code, the court or board of revision shall enter a finding that | 7383 |
includes all of the following with respect to the certificate | 7384 |
parcel: | 7385 |
(1) The amount of the sum of the certificate redemption | 7386 |
prices for all the tax certificates sold against the parcel; | 7387 |
(2) Interest on the certificate purchase prices of all | 7388 |
certificates at the rate of eighteen per cent per year for the | 7389 |
period beginning on the day on which the payment was submitted by | 7390 |
the certificate holder under division (B) of section 5721.37 of | 7391 |
the Revised Code; | 7392 |
(3) The amount paid under division (B)(2) of section | 7393 |
5721.37 of the Revised Code, plus interest at the rate of eighteen | 7394 |
per cent per year for the period beginning on the day the | 7395 |
certificate holder filed a request for foreclosure or a notice of | 7396 |
intent to foreclose under division (A) of that section; | 7397 |
(4) Any delinquent taxes on the parcel that are not covered | 7398 |
by a payment under division (B)(2) of section 5721.37 of the | 7399 |
Revised Code; | 7400 |
(5) Fees and costs incurred in the foreclosure proceeding | 7401 |
instituted against the parcel, including, without limitation, the | 7402 |
fees and costs of the prosecuting attorney represented by the fee | 7403 |
paid under division (B)(3) of section 5721.37 of the Revised Code, | 7404 |
plus interest as provided in division (D)(2)(d) of this section, | 7405 |
or the fees and costs of the private attorney representing the | 7406 |
certificate holder, and charges paid or incurred in procuring | 7407 |
title searches and abstracting services relative to the subject | 7408 |
premises. | 7409 |
(B) The court or board of revision may order the certificate | 7410 |
parcel to be sold or otherwise transferred according to law, | 7411 |
without appraisal and as set forth in the prayer of the complaint, | 7412 |
for not less than the amount of its finding, or, in the event | 7413 |
that the true value of the certificate parcel as determined by | 7414 |
the county auditor is less than the certificate redemption price, | 7415 |
the court or board or revision may, as prayed for in the | 7416 |
complaint, issue a decree transferring fee simple title free and | 7417 |
clear of all subordinate liens to the certificate holder or as | 7418 |
otherwise provided in sections 323.65 to 323.79 of the Revised | 7419 |
Code. A decree of the court or board of revision transferring | 7420 |
fee simple title to the certificate holder is forever a bar to | 7421 |
all rights of redemption with respect to the certificate parcel. | 7422 |
(C) | 7423 |
323.79 of the Revised Code, and the alternative redemption period | 7424 |
thereunder, each certificate parcel shall be advertised and sold | 7425 |
by the officer to whom the order of sale is directed in the manner | 7426 |
provided by law for the sale of real property on execution. The | 7427 |
advertisement for sale of certificate parcels shall be published | 7428 |
once a week for three consecutive weeks and shall include the date | 7429 |
on which a second sale will be conducted if no bid is accepted at | 7430 |
the first sale. Any number of parcels may be included in one | 7431 |
advertisement. | 7432 |
| 7433 |
323.79 of the Revised Code, whenever the officer charged to | 7434 |
conduct the sale offers a certificate parcel for sale and no bids | 7435 |
are made equal to at least
the amount of the | 7436 |
the court or board of revision, the officer shall adjourn the | 7437 |
sale of the parcel to the second date that was specified in the | 7438 |
advertisement of sale. The second sale shall be held at the same | 7439 |
place and commence at the same time as set forth in the | 7440 |
advertisement of sale. The officer shall offer any parcel not sold | 7441 |
at the first sale. Upon the conclusion of any sale, or if any | 7442 |
parcel remains unsold after being offered at two sales, the | 7443 |
officer conducting the sale shall report the results to the court | 7444 |
or board of revision. | 7445 |
(D) Upon the confirmation of a sale, the proceeds of the sale | 7446 |
shall be applied as follows: | 7447 |
(1) The fees and costs incurred in the proceeding filed | 7448 |
against the parcel pursuant to section 5721.37 of the Revised Code | 7449 |
shall be paid first, including attorney's fees of the certificate | 7450 |
holder's attorney payable under division (F) of that section, or | 7451 |
the county prosecutor's costs covered by the fee paid by the | 7452 |
certificate holder under division (B)(3) of that section. | 7453 |
(2) Following the payment required by division (D)(1) of | 7454 |
this section, the certificate holder that filed the notice of | 7455 |
intent to foreclose or request for foreclosure with the county | 7456 |
treasurer shall be paid the sum of the following amounts: | 7457 |
(a) The sum of the amount found due for the certificate | 7458 |
redemption prices of all the tax certificates that are sold | 7459 |
against the parcel; | 7460 |
(b) Any premium paid by the certificate holder at the time | 7461 |
of purchase; | 7462 |
(c) Interest on the amounts paid by the certificate holder | 7463 |
under division (B)(1) of section 5721.37 of the Revised Code at | 7464 |
the rate of eighteen per cent per year beginning on the day on | 7465 |
which the payment was submitted by the certificate holder to the | 7466 |
county treasurer and ending on the day immediately preceding the | 7467 |
day on which the proceeds of the foreclosure sale are paid to the | 7468 |
certificate holder; | 7469 |
(d) Interest on the amounts paid by the certificate holder | 7470 |
under divisions (B)(2) and (3) of section 5721.37 of the Revised | 7471 |
Code at the rate of eighteen per cent per year beginning on the | 7472 |
day on which the payment was submitted by the certificate holder | 7473 |
under divisions (B)(2) and (3) of that section and ending on the | 7474 |
day immediately preceding the day on which the proceeds of the | 7475 |
foreclosure sale are paid to the certificate holder pursuant to | 7476 |
this section, except that such interest shall not accrue for more | 7477 |
than three years if the certificate was sold under section | 7478 |
5721.32 of the Revised Code, or under section 5721.42 of the | 7479 |
Revised Code by the holder of a certificate issued under section | 7480 |
5721.32 of the Revised Code, or more than six years if the | 7481 |
certificate was sold under section 5721.33 of the Revised Code, | 7482 |
or under section 5721.42 of the Revised Code by the holder of a | 7483 |
certificate issued under section 5721.33 of the Revised Code, | 7484 |
after the day the amounts were paid by the certificate holder | 7485 |
under divisions (B)(2) and (3) of section 5721.37 of the Revised | 7486 |
Code; | 7487 |
(e) The amounts paid by the certificate holder under | 7488 |
divisions (B)(1), (2), and (3) of section 5721.37 of the Revised | 7489 |
Code. | 7490 |
(3) Following the payment required by division (D)(2) of | 7491 |
this section, any amount due for taxes, assessments, charges, | 7492 |
penalties, and interest not covered by the tax certificate | 7493 |
holder's payment under division (B)(2) of section 5721.37 of the | 7494 |
Revised Code shall be paid, including all taxes, assessments, | 7495 |
charges, penalties, and interest payable subsequent to the entry | 7496 |
of the finding and prior to the transfer of the deed of the parcel | 7497 |
to the purchaser following confirmation of sale. If the proceeds | 7498 |
available for distribution pursuant to this division are | 7499 |
insufficient to pay the entire amount of those taxes, assessments, | 7500 |
charges, penalties, and interest, the proceeds shall be paid to | 7501 |
each claimant in proportion to the amount of those taxes, | 7502 |
assessments, charges, penalties, and interest that each is due, | 7503 |
and those taxes, assessments, charges, penalties, and interest are | 7504 |
deemed satisfied and shall be removed from the tax list and | 7505 |
duplicate. | 7506 |
(4) Any residue of money from proceeds of the sale shall be | 7507 |
disposed of as prescribed by section 5721.20 of the Revised Code. | 7508 |
(E) Unless the parcel previously was redeemed pursuant to | 7509 |
section 5721.25 or 5721.38 of the Revised Code, upon the filing of | 7510 |
the entry of confirmation of sale, or an order to transfer the | 7511 |
parcel under sections 323.65 to 323.79 of the Revised Code, the | 7512 |
title to the parcel is incontestable in the purchaser and is free | 7513 |
and clear of all liens and encumbrances, except a federal tax | 7514 |
lien, notice of which lien is properly filed in accordance with | 7515 |
section 317.09 of the Revised Code prior to the date that a | 7516 |
foreclosure proceeding is instituted pursuant to section 5721.37 | 7517 |
of the Revised Code, and which lien was foreclosed in accordance | 7518 |
with 28 U.S.C.A. 2410(c), and except for the easements and | 7519 |
covenants of record running with the land or lots that were | 7520 |
created prior to the time the taxes or assessments, for the | 7521 |
nonpayment of which a tax certificate was issued and the parcel | 7522 |
sold at foreclosure, became due and payable. | 7523 |
The title shall not be invalid because of any irregularity, | 7524 |
informality, or omission of any proceedings under this chapter or | 7525 |
in any processes of taxation, if such irregularity, informality, | 7526 |
or omission does not abrogate the provision for notice to holders | 7527 |
of title, lien, or mortgage to, or other interests in, such | 7528 |
foreclosed parcels, as prescribed in this chapter. | 7529 |
Sec. 5721.40. If any tax certificate parcel is twice offered | 7530 |
for sale pursuant to section 5721.39 of the Revised Code and | 7531 |
remains unsold for want of bidders, the officer who conducted the | 7532 |
sales shall certify to the court or board of revision that the | 7533 |
parcel remains unsold after two sales. The court or board of | 7534 |
revision, by entry, shall order the parcel forfeited to the | 7535 |
certificate holder who filed the request for foreclosure or | 7536 |
notice of intent to foreclose under section 5721.37 of the Revised | 7537 |
Code. The clerk of the court shall certify copies of the court's | 7538 |
order to the county treasurer. The county treasurer shall notify | 7539 |
the certificate holder by ordinary and certified mail, return | 7540 |
receipt requested, that the parcel remains unsold, and shall | 7541 |
instruct the certificate holder of the manner in which the holder | 7542 |
shall obtain the deed to the parcel. The officer who conducted | 7543 |
the sales shall prepare and record the deed conveying title to | 7544 |
the parcel to the certificate holder. | 7545 |
Nothing in this section impedes, abridges, or restricts a | 7546 |
certificate holder from instituting foreclosure proceedings under | 7547 |
sections 323.65 to 323.79 of the Revised Code. | 7548 |
Upon transfer of the deed to the certificate holder under | 7549 |
this section, all right, title, claim, and interest in the | 7550 |
certificate parcel are transferred to and vested in the | 7551 |
certificate holder. The title to the parcel is incontestable in | 7552 |
the certificate holder and is free and clear of all liens and | 7553 |
encumbrances, except the following: | 7554 |
(A) A federal tax lien, notice of which was properly filed in | 7555 |
accordance with section 317.09 of the Revised Code prior to the | 7556 |
date that the foreclosure proceeding was instituted under section | 7557 |
5721.37 of the Revised Code and which was foreclosed in accordance | 7558 |
with 28 U.S.C. 2410(c); | 7559 |
(B) Easements and covenants of record running with the land | 7560 |
that were created prior to the time the taxes or assessments, for | 7561 |
the nonpayment of which a tax certificate was issued, became due | 7562 |
and payable. | 7563 |
Sec. 5721.43. (A) Without the prior written consent of the | 7564 |
county treasurer, no person shall directly, through an agent, or | 7565 |
otherwise, initiate contact with the owner of a parcel with | 7566 |
respect to which the person holds a tax certificate to encourage | 7567 |
or demand payment before one | 7568 |
purchase of the certificate. This division does not apply if the | 7569 |
certificate holder is a county land reutilization corporation. | 7570 |
(B) A county treasurer may bar any person who violates | 7571 |
division (A) of this section from bidding at a tax certificate | 7572 |
sale conducted by the treasurer. | 7573 |
(C)(1) The attorney general or county prosecuting attorney, | 7574 |
upon written request of a county treasurer, shall bring an action | 7575 |
for an injunction against any person who has violated, is | 7576 |
violating, or is threatening to violate division (A) of this | 7577 |
section. | 7578 |
(2) Any person who violates division (A) of this section | 7579 |
shall be assessed a civil penalty of not more than five thousand | 7580 |
dollars for each offense to be paid into the state treasury to the | 7581 |
credit of the general revenue fund. Upon written request of a | 7582 |
county treasurer, the attorney general or county prosecuting | 7583 |
attorney shall commence an action against any such violator. Any | 7584 |
action under this division is a civil action, governed by the | 7585 |
Rules of Civil Procedure and other rules of practice and procedure | 7586 |
applicable to civil actions. | 7587 |
Sec. 5722.01. As used in this chapter: | 7588 |
(A) "Electing subdivision" means a municipal corporation that | 7589 |
has enacted an ordinance or a township or county that has adopted | 7590 |
a resolution pursuant to section 5722.02 of the Revised Code for | 7591 |
purposes of adopting and implementing the procedures set forth in | 7592 |
sections 5722.02 to 5722.15 of the Revised Code. A county land | 7593 |
reutilization corporation organized by a county and designated to | 7594 |
act on behalf of the county pursuant to division (B) of section | 7595 |
5722.02 of the Revised Code shall be deemed the electing | 7596 |
subdivision for all purposes of this chapter, except as otherwise | 7597 |
expressly provided in this chapter. | 7598 |
(B) "County land reutilization corporation" means a county | 7599 |
land reutilization corporation organized under Chapter 1724. of | 7600 |
the Revised Code. | 7601 |
(C) "Delinquent lands" has the same meaning as in section | 7602 |
5721.01 of the Revised Code, and "delinquent vacant lands" are | 7603 |
delinquent lands that are unimproved by any dwelling. | 7604 |
| 7605 |
activities concerning the acquisition, management, and disposition | 7606 |
of affected delinquent lands set forth in sections 5722.02 to | 7607 |
5722.15 of the Revised Code. | 7608 |
| 7609 |
foreclosed pursuant to section 323.25, sections 323.65 to 323.79, | 7610 |
or section 5721.18, or foreclosed and forfeited pursuant to | 7611 |
section 5721.14 of the Revised Code, means a bid in an amount | 7612 |
equal to the sum of the taxes, assessments, charges, penalties, | 7613 |
and interest due and payable on the parcel subsequent to the | 7614 |
delivery to the county prosecuting attorney of the delinquent | 7615 |
land or delinquent vacant land tax certificate or master list of | 7616 |
delinquent or delinquent vacant tracts containing the parcel, and | 7617 |
prior to the transfer of the deed of the parcel to the purchaser | 7618 |
following confirmation of sale, plus the costs of foreclosure or | 7619 |
foreclosure and forfeiture proceedings against the property. | 7620 |
| 7621 |
vacant land with respect to which a foreclosure proceeding | 7622 |
pursuant to section 323.25 or sections 323.65 to 323.79, a | 7623 |
foreclosure proceeding pursuant to division (A) or (B) of section | 7624 |
5721.18, or a foreclosure and forfeiture proceeding pursuant to | 7625 |
section 5721.14 of the Revised Code has been instituted; and any | 7626 |
parcel of delinquent land with respect to which a foreclosure | 7627 |
proceeding pursuant to section 323.25, sections 323.65 to 323.79, | 7628 |
or division (A) or (B) of section 5721.18 of the Revised Code has | 7629 |
been instituted, and upon which there are no buildings or other | 7630 |
structures, or upon which there are either: | 7631 |
(1) Buildings or other structures that are not in the | 7632 |
occupancy of any person and as to which the township or municipal | 7633 |
corporation within whose boundaries the parcel is situated has | 7634 |
instituted proceedings under section 505.86 or 715.26 of the | 7635 |
Revised Code, or Section 3 of Article XVIII, Ohio Constitution, | 7636 |
for the removal or demolition of such buildings or other | 7637 |
structures by the township or municipal corporation because of | 7638 |
their insecure, unsafe, or structurally defective condition; | 7639 |
(2) Buildings or structures that are not in the occupancy of | 7640 |
any person at the time the foreclosure proceeding is initiated and | 7641 |
whose acquisition the municipal corporation, county, | 7642 |
or county land reutilization corporation determines to be | 7643 |
necessary for the implementation of an effective land | 7644 |
reutilization program. | 7645 |
| 7646 |
exclusive use and possession of a parcel by a person having a | 7647 |
lawful right to such use and possession. | 7648 |
| 7649 |
does not include land within the boundaries of a municipal | 7650 |
corporation, unless the electing subdivision is the municipal | 7651 |
corporation or the municipal corporation adopts an ordinance that | 7652 |
gives consent to the electing subdivision to include such land. | 7653 |
Sec. 5722.02. (A) Any municipal corporation, county, or | 7654 |
township may elect to adopt and implement the procedures set | 7655 |
forth in sections 5722.02 to 5722.15 of the Revised Code to | 7656 |
facilitate the effective reutilization of nonproductive land | 7657 |
situated within its boundaries. Such election shall be made by | 7658 |
ordinance in the case of a municipal corporation, and by | 7659 |
resolution in the case of a county or township. The ordinance or | 7660 |
resolution shall state that the existence of nonproductive land | 7661 |
within its boundaries is such as to necessitate the | 7662 |
implementation of a land reutilization program to foster either | 7663 |
the return of such nonproductive land to tax revenue generating | 7664 |
status or the devotion thereof to public use. | 7665 |
| 7666 |
this section may direct in the resolution that a county land | 7667 |
reutilization corporation be organized under Chapter 1724. of the | 7668 |
Revised Code to act on behalf of and cooperate with the county in | 7669 |
exercising the powers and performing the duties of the county | 7670 |
under this chapter. The powers extended to a county land | 7671 |
reutilization corporation shall not be construed as a limitation | 7672 |
on the powers granted to a county land reutilization corporation | 7673 |
under Chapter 1724. of the Revised Code, but shall be construed as | 7674 |
additional powers, except that a county land reutilization | 7675 |
corporation may not acquire any interest in real property under | 7676 |
this chapter after two years following the filing of its articles | 7677 |
of incorporation by the secretary of state. | 7678 |
(C) An electing subdivision shall promptly deliver certified | 7679 |
copies of such ordinance or resolution to the auditor, treasurer, | 7680 |
and the prosecutor of each county in which the electing | 7681 |
subdivision is situated. On and after the effective date of such | 7682 |
ordinance or resolution, the foreclosure, sale, management, and | 7683 |
disposition of all nonproductive land situated within the electing | 7684 |
subdivision's boundaries shall be governed by the procedures set | 7685 |
forth in sections 5722.02 to 5722.15 of the Revised Code, and, in | 7686 |
the case of a county land reutilization corporation, as authorized | 7687 |
under Chapter 1724. of the Revised Code. When a county adopts a | 7688 |
resolution organizing a county land reutilization corporation | 7689 |
pursuant to this chapter, the county shall deliver a copy of the | 7690 |
resolution to the county auditor, county treasurer, and county | 7691 |
prosecuting attorney. | 7692 |
(D) A county, a county land reutilization corporation, and a | 7693 |
municipal corporation or township may enter into an agreement to | 7694 |
implement the procedures in sections 5722.02 to 5722.15 of the | 7695 |
Revised Code within the boundaries of the municipal corporation | 7696 |
or township if the county and the township or municipal | 7697 |
corporation are electing subdivisions and the county has, by | 7698 |
resolution, designated a county land reutilization corporation to | 7699 |
act on its behalf under this chapter. | 7700 |
Any property acquired by a county land reutilization | 7701 |
corporation in a transaction other than the tax foreclosure | 7702 |
procedures in Chapter 323., 5721., or 5723. of the Revised Code | 7703 |
shall be subject to a priority right of acquisition by a municipal | 7704 |
corporation or township in which the property is located for a | 7705 |
period of thirty days after the county land reutilization | 7706 |
corporation first records the deed evidencing acquisition of such | 7707 |
property with the county recorder. A municipal corporation or | 7708 |
township claiming a priority right of acquisition shall file, and | 7709 |
the county recorder shall record, an instrument evidencing such | 7710 |
right within the thirty-day period. The instrument shall include | 7711 |
the name and address of the applicable municipal corporation or | 7712 |
township, the parcel or other identifying number and an | 7713 |
affirmative statement by the municipal corporation or township | 7714 |
that it intends to acquire the property. If the municipal | 7715 |
corporation or township records such an instrument within the | 7716 |
thirty-day period, then the priority right of acquisition shall be | 7717 |
effective for a period of ninety days after the instrument is | 7718 |
recorded. If the municipal corporation or township does not record | 7719 |
the instrument expressing its intent to acquire the property or, | 7720 |
if having timely recorded such instrument does not thereafter | 7721 |
acquire and record a deed within the ninety-day period following | 7722 |
the recording of its intent to acquire the property, then the | 7723 |
county land reutilization corporation may dispose of such property | 7724 |
free and clear of any claim or interest of such municipal | 7725 |
corporation or township. If a municipal corporation or township | 7726 |
does not record an instrument of intent to acquire property within | 7727 |
the thirty-day period, or if a municipal corporation or township, | 7728 |
after timely recording an instrument of intent to acquire a | 7729 |
parcel, does not thereafter acquire the parcel within ninety days | 7730 |
and record a deed thereto with the county recorder, the municipal | 7731 |
corporation or township has no statutory, legal, or equitable | 7732 |
claim or estate in property acquired by the county land | 7733 |
reutilization corporation. This section shall not be construed to | 7734 |
constitute an exception to free and clear title to the property | 7735 |
held by a county land reutilization corporation or any of its | 7736 |
subsequent transferees, or to preclude a county land reutilization | 7737 |
corporation and any municipal corporation or township from | 7738 |
entering into an agreement that disposes of property on terms to | 7739 |
which they may thereafter mutually agree. | 7740 |
Sec. 5722.03. (A) On and after the effective date of an | 7741 |
ordinance or resolution adopted pursuant to section 5722.02 of the | 7742 |
Revised Code, nonproductive land within an electing subdivision's | 7743 |
boundaries that the subdivision wishes to acquire and that has | 7744 |
either been advertised and offered for sale or is otherwise | 7745 |
available for acquisition pursuant to a foreclosure proceeding as | 7746 |
provided in section 323.25, sections 323.65 to 323.79, or section | 7747 |
5721.18 of the Revised Code, but is not sold for want of a minimum | 7748 |
bid, shall be sold or transferred to the electing subdivision in | 7749 |
the manner set forth in this section or sections 323.65 to 323.79 | 7750 |
of the Revised Code. | 7751 |
(B) Upon receipt of an ordinance or resolution under section | 7752 |
5722.02 of the Revised Code, the county prosecuting attorney shall | 7753 |
compile and deliver to the electing subdivision a list of all | 7754 |
delinquent land within the electing subdivision with respect to | 7755 |
which a foreclosure proceeding pursuant to section 323.25, | 7756 |
sections 323.65 to 323.79, or section 5721.18 of the Revised Code | 7757 |
has been instituted and is pending. The prosecuting attorney | 7758 |
shall notify the electing subdivision of the identity of all | 7759 |
delinquent land within the subdivision whenever a foreclosure | 7760 |
proceeding pursuant to section 323.25, sections 323.65 to 323.79, | 7761 |
or section 5721.18 of the Revised Code is commenced with respect | 7762 |
to that land. | 7763 |
(C) The electing subdivision shall select from such lists the | 7764 |
delinquent lands that constitute nonproductive lands that it | 7765 |
wishes to acquire, and shall notify the prosecuting attorney of | 7766 |
its selection prior to the advertisement and sale of the | 7767 |
nonproductive lands pursuant to such a foreclosure proceeding, or | 7768 |
as otherwise provided in sections 323.65 to 323.79 of the Revised | 7769 |
Code. Notwithstanding the sales price provisions to the contrary | 7770 |
in division (A) of section 323.28 or in divisions (A)(1) and (C) | 7771 |
of section 5721.19 of the Revised Code, selected nonproductive | 7772 |
lands subject to a foreclosure proceeding pursuant to section | 7773 |
323.25, sections 323.65 to 323.79, or section 5721.18 of the | 7774 |
Revised Code that require a sale shall be advertised for sale and | 7775 |
be sold, without appraisal, for not less than the amount | 7776 |
determined under division (A)(1) of section 323.28 or sections | 7777 |
323.65 to 323.79 of the Revised Code in the case of selected | 7778 |
nonproductive lands subject to a foreclosure proceeding pursuant | 7779 |
to section 323.25 or sections 323.65 to 323.79 of the Revised | 7780 |
Code, or the amount determined under division (A)(2) of section | 7781 |
5721.19 in the case of selected nonproductive lands subject to a | 7782 |
foreclosure proceeding pursuant to section 5721.18 of the Revised | 7783 |
Code, or as prescribed in sections 323.65 to 323.79 of the | 7784 |
Revised Code. | 7785 |
323.78 of the Revised Code, all nonproductive lands so selected, | 7786 |
when advertised for sale pursuant to a foreclosure proceeding, | 7787 |
shall be advertised separately from the advertisement applicable | 7788 |
to other delinquent lands. Notwithstanding division (A) of section | 7789 |
5721.191 of the Revised Code, the minimum amount for which | 7790 |
selected nonproductive lands subject to a foreclosure proceeding | 7791 |
pursuant to section 5721.18 of the Revised Code will be sold, as | 7792 |
specified in the advertisement for sale, shall equal the sum of | 7793 |
the taxes, assessments, charges, penalties, interest, and costs | 7794 |
due on the parcel as determined under division (A)(2) of section | 7795 |
5721.19 of the Revised Code. Notwithstanding provisions to the | 7796 |
contrary in division (A) of section 323.28 of the Revised Code, | 7797 |
the minimum amount for which selected nonproductive lands subject | 7798 |
to a foreclosure proceeding pursuant to section 323.25 of the | 7799 |
Revised Code will be sold, as specified in the advertisement for | 7800 |
sale, shall equal the amount specified in division (A)(1) of | 7801 |
section 323.28 of the Revised Code. The advertisement relating to | 7802 |
the selected nonproductive lands also shall include a statement | 7803 |
that the lands have been determined by the electing subdivision to | 7804 |
be nonproductive lands and that, if at a foreclosure sale no bid | 7805 |
for the appropriate amount specified in this division is received, | 7806 |
such lands shall be sold or transferred to the electing | 7807 |
subdivision. | 7808 |
(D) | 7809 |
to 323.79 of the Revised Code, if any nonproductive land selected | 7810 |
by an electing subdivision is advertised and offered for sale at | 7811 |
two sales pursuant to this section but is not sold for want of a | 7812 |
minimum bid, the electing subdivision that selected the | 7813 |
nonproductive land shall be deemed to have submitted the winning | 7814 |
bid at the second sale for the land, and the land is deemed sold | 7815 |
to the electing subdivision for no consideration other than the | 7816 |
fee charged under division (F) of this section. If both a county | 7817 |
and a township within that county have adopted a resolution | 7818 |
pursuant to section 5722.02 of the Revised Code and both | 7819 |
subdivisions select the same parcel or parcels of land, the | 7820 |
subdivision that first notifies the prosecuting attorney of such | 7821 |
selection shall be the electing subdivision deemed to have | 7822 |
submitted the winning bid under this division. If a municipal | 7823 |
corporation and a county land reutilization corporation select the | 7824 |
same parcel or parcels of land, the municipal corporation shall be | 7825 |
deemed the winning bidder under this division. The officer | 7826 |
conducting the sale shall announce the bid of the electing | 7827 |
subdivision at the sale and shall report the proceedings to the | 7828 |
court for confirmation of sale. | 7829 |
(E) Upon the sale or transfer of any nonproductive land to an | 7830 |
electing subdivision, the county auditor shall charge the costs, | 7831 |
as determined by the court, incurred in the foreclosure proceeding | 7832 |
instituted under section 323.25, sections 323.65 to 323.79, or | 7833 |
section 5721.18 of the Revised Code and applicable to the | 7834 |
nonproductive land to the taxing districts, including the | 7835 |
electing subdivision, in direct proportion to their interest in | 7836 |
the taxes, assessments, charges, penalties, and interest on the | 7837 |
nonproductive land due and payable at the time the land was sold | 7838 |
pursuant to the foreclosure proceeding. The interest of each | 7839 |
taxing district in the taxes, assessments, charges, penalties, and | 7840 |
interest on the nonproductive land shall bear the same proportion | 7841 |
to the amount of those taxes, assessments, charges, penalties, and | 7842 |
interest that the amount of taxes levied by each district against | 7843 |
the nonproductive land in the preceding tax year bears to the | 7844 |
taxes levied by all such districts against the nonproductive land | 7845 |
in the preceding tax year. For the purposes of this division, a | 7846 |
county land reutilization corporation shall be deemed to have the | 7847 |
proportionate interest of the county on whose behalf it has been | 7848 |
designated and organized in the taxes, assessments, charges, | 7849 |
penalties, and interest on the nonproductive land in that county. | 7850 |
In making a semiannual apportionment of funds, the auditor shall | 7851 |
retain at the next apportionment the amount charged to each such | 7852 |
taxing district, except that in the case of a county land | 7853 |
reutilization corporation acting on behalf of a county, the | 7854 |
auditor shall provide an invoice to the corporation for the amount | 7855 |
charged to it. | 7856 |
(F) | 7857 |
7858 | |
7859 | |
sale shall execute and file for recording a deed conveying title | 7860 |
to the
land | 7861 |
of the the entry of the confirmation of sale, unless the | 7862 |
nonproductive land is redeemed under section 323.31 or 5721.18 of | 7863 |
the Revised Code. If the alternative redemption period applies | 7864 |
under section 323.78 of the Revised Code, the officer shall not | 7865 |
execute the deed and file it for recording until the alternative | 7866 |
redemption period expires. In either case, once the deed has been | 7867 |
recorded, the officer shall deliver the deed to the electing | 7868 |
subdivision; thereupon, title to the land is incontestable in the | 7869 |
electing subdivision and free and clear of all liens and | 7870 |
encumbrances, except those easements and covenants of record | 7871 |
running with the land and created prior to the time at which the | 7872 |
taxes or assessments, for the nonpayment of which the land is sold | 7873 |
or transferred at foreclosure, became due and payable. At the time | 7874 |
of the sale or transfer, the officer shall collect and the | 7875 |
electing subdivision shall pay the fee required by law for | 7876 |
transferring and recording of deeds. | 7877 |
The title is not invalid because of any irregularity, | 7878 |
informality, or omission of any proceedings under section 323.25, | 7879 |
sections 323.65 to 323.79, this chapter, or Chapter 5721. of the | 7880 |
Revised Code, or in any processes of taxation, if such | 7881 |
irregularity, informality, or omission does not abrogate any | 7882 |
provision of such chapters for notice to holders of title, lien, | 7883 |
or mortgage to, or other interests in, the foreclosed lands. | 7884 |
Sec. 5722.04. (A) Upon receipt of an ordinance or resolution | 7885 |
adopted pursuant to section 5722.02 of the Revised Code, the | 7886 |
county auditor shall deliver to the electing subdivision a list of | 7887 |
all delinquent lands within an electing subdivision's boundaries | 7888 |
that have been forfeited to the state pursuant to section 5723.01 | 7889 |
of the Revised Code and thereafter shall notify the electing | 7890 |
subdivision of any additions to or deletions from such list. | 7891 |
The electing subdivision shall select from such lists the | 7892 |
forfeited lands that constitute nonproductive lands that the | 7893 |
subdivision wishes to acquire, and shall notify the county auditor | 7894 |
of its selection prior to the advertisement and sale of such | 7895 |
lands. Notwithstanding the sales price provisions of division | 7896 |
(A)(1) of section 5723.06 of the Revised Code, the selected | 7897 |
nonproductive lands shall be advertised for sale and be sold to | 7898 |
the highest bidder for an amount at least sufficient to pay the | 7899 |
amount determined under division (A)(2) of section 5721.16 of the | 7900 |
Revised Code. All nonproductive lands forfeited to the state and | 7901 |
selected by an electing subdivision, when advertised for sale | 7902 |
pursuant to the relevant procedures set forth in Chapter 5723. of | 7903 |
the Revised Code, shall be advertised separately from the | 7904 |
advertisement applicable to other forfeited lands. The | 7905 |
advertisement relating to the selected nonproductive lands also | 7906 |
shall include a statement that the lands have been selected by the | 7907 |
electing subdivision as nonproductive lands that it wishes to | 7908 |
acquire and that, if at the forfeiture sale no bid for the sum of | 7909 |
the taxes, assessments, charges, penalties, interest, and costs | 7910 |
due on the parcel as determined under division (A)(1)(a) of | 7911 |
section 5723.06 of the Revised Code is received, the lands shall | 7912 |
be sold to the electing subdivision. | 7913 |
(B) If any nonproductive land that has been forfeited to the | 7914 |
state and selected by an electing subdivision is advertised and | 7915 |
offered for sale by the auditor pursuant to Chapter 5723. of the | 7916 |
Revised Code, but no minimum bid is received, the electing | 7917 |
subdivision shall be deemed to have submitted the winning bid, and | 7918 |
the land is deemed sold to the electing subdivision for no | 7919 |
consideration other than the fee charged under division (C) of | 7920 |
this section. If both a county and a township in that county have | 7921 |
adopted a resolution pursuant to section 5722.02 of the Revised | 7922 |
Code and both subdivisions select the same parcel or parcels of | 7923 |
land, | 7924 |
7925 | |
submitted the winning bid under this division shall be determined | 7926 |
pursuant to division (D) of section 5722.03 of the Revised Code. | 7927 |
The auditor shall announce the bid at the sale and shall | 7928 |
declare the selected nonproductive land to be sold to the electing | 7929 |
subdivision. The auditor shall deliver to the electing subdivision | 7930 |
a certificate of sale. | 7931 |
(C) On the returning of the certificate of sale to the | 7932 |
auditor, the auditor shall execute and file for recording a deed | 7933 |
conveying title to the selected nonproductive land and, once the | 7934 |
deed has been recorded, deliver it to the electing subdivision. | 7935 |
Thereupon, all previous title is extinguished, and the title in | 7936 |
the electing subdivision is incontestable and free and clear from | 7937 |
all liens and encumbrances, except taxes and special assessments | 7938 |
that are not due at the time of the sale and any easements and | 7939 |
covenants of record running with the land and created prior to the | 7940 |
time at which the taxes or assessments, for the nonpayment of | 7941 |
which the nonproductive land was forfeited, became due and | 7942 |
payable. At the time of the sale, the auditor shall collect and | 7943 |
the electing subdivision shall pay the fee required by law for | 7944 |
transferring and recording of deeds. | 7945 |
Upon delivery of a deed conveying any nonproductive land to | 7946 |
an electing subdivision, the county auditor shall charge all costs | 7947 |
incurred in any proceeding instituted under section 5721.14 or | 7948 |
5721.18 of the Revised Code or incurred as a result of the | 7949 |
forfeiture and sale of the nonproductive land to the taxing | 7950 |
districts, including the electing subdivision, in direct | 7951 |
proportion to their interest in the taxes, assessments, charges, | 7952 |
interest, and penalties on the nonproductive land due and payable | 7953 |
at the time the land was sold at the forfeiture sale. The interest | 7954 |
of each taxing district in the taxes, assessments, charges, | 7955 |
penalties, and interest on the nonproductive land shall bear the | 7956 |
same proportion to the amount of those taxes, assessments, | 7957 |
charges, penalties, and interest that the amount of taxes levied | 7958 |
by each district against the nonproductive land in the preceding | 7959 |
tax year bears to the taxes levied by all such districts against | 7960 |
the nonproductive land in the preceding tax year. For the purposes | 7961 |
of this division, a county land reutilization corporation shall be | 7962 |
deemed to have the proportionate interest as the county | 7963 |
designating or organizing such corporation in the taxes, | 7964 |
assessments, charges, penalties, and interest on the nonproductive | 7965 |
land in the county. In making a semiannual apportionment of | 7966 |
funds, the auditor shall retain at the next apportionment the | 7967 |
amount charged to each such taxing district, except for a county | 7968 |
land reutilization corporation acting on behalf of a county, the | 7969 |
auditor shall invoice the corporation the amount charged to it. | 7970 |
(D) Where no political subdivision has requested to purchase | 7971 |
a parcel of land at a foreclosure sale, any lands otherwise | 7972 |
forfeited to the state for want of a bid at the foreclosure sale | 7973 |
may, upon the request of a county land reutilization corporation, | 7974 |
be transferred directly to the corporation without appraisal or | 7975 |
public bidding, except that no interest in real property may be | 7976 |
transferred to a county land reutilization corporation under this | 7977 |
section after two years following the filing of its articles of | 7978 |
incorporation by the secretary of state. | 7979 |
Sec. 5722.06. An electing subdivision, other than a county | 7980 |
land reutilization corporation, shall assume possession and | 7981 |
control of any nonproductive land acquired by it under section | 7982 |
5722.03, 5722.04, or 5722.10 of the Revised Code and any other | 7983 |
land it acquires as a part of its land reutilization program. The | 7984 |
electing subdivision shall hold and administer such property in a | 7985 |
governmental capacity for the benefit of itself and of other | 7986 |
taxing districts having an interest in the taxes, assessments, | 7987 |
charges, interest, and penalties due and owing thereon at the time | 7988 |
of the property's acquisition by the electing subdivision. In its | 7989 |
administration of such nonproductive land as a part of a land | 7990 |
reutilization program, the electing subdivision shall: | 7991 |
(A) Manage, maintain, and protect, or temporarily use for a | 7992 |
public purpose such land in such manner as it deems appropriate; | 7993 |
(B) Compile and maintain a written inventory of all such | 7994 |
land. The inventory shall be available for public inspection and | 7995 |
distribution at all times. | 7996 |
(C) Study, analyze, and evaluate potential, present, and | 7997 |
future uses for such land which would provide for the effective | 7998 |
reutilization of the nonproductive land; | 7999 |
(D) Plan for, and use its best efforts to consummate, the | 8000 |
sale or other disposition of such land at such times and upon such | 8001 |
terms and conditions as it deems appropriate to the fulfillment of | 8002 |
the purposes and objectives of its land reutilization program; | 8003 |
(E) Establish and maintain records and accounts reflecting | 8004 |
all transactions, expenditures, and revenues relating to its land | 8005 |
reutilization program, including separate itemizations of all | 8006 |
transactions, expenditures, and revenues concerning each | 8007 |
individual parcel of real property acquired as a part of such | 8008 |
program. | 8009 |
A county land reutilization corporation acquiring title to | 8010 |
lands under section 5722.03, 5722.04, or 5722.10 of the Revised | 8011 |
Code, and to any other land it acquires as a part of its land | 8012 |
reutilization program, shall maintain, operate, hold, transact, | 8013 |
and dispose of such land as provided in its plan and pursuant to | 8014 |
its purposes under Chapter 1724. of the Revised Code. | 8015 |
Sec. 5722.07. As used in this section, "fair market value" | 8016 |
means the appraised value of the nonproductive land made with | 8017 |
reference to such redevelopment and reutilization restrictions as | 8018 |
may be imposed by the electing subdivision as a condition of sale | 8019 |
or as may be otherwise applicable to such land. | 8020 |
An electing subdivision may, without competitive bidding, | 8021 |
sell any land acquired by it as a part of its land reutilization | 8022 |
program at such times, to such persons, and upon such terms and | 8023 |
conditions, and subject to such restrictions and covenants as it | 8024 |
deems necessary or appropriate to assure the land's effective | 8025 |
reutilization. | 8026 |
land reutilization corporation, such land shall be sold at not | 8027 |
less than its fair market value. However, except with respect to | 8028 |
land held by a county land reutilization corporation, upon the | 8029 |
approval of the legislative authorities of those taxing districts | 8030 |
entitled to share in the proceeds from the sale thereof, the | 8031 |
electing subdivision may either retain such land for devotion by | 8032 |
it to public use, or sell, lease, or otherwise transfer any such | 8033 |
land to another political subdivision for the devotion to public | 8034 |
use by such political subdivision for a consideration less than | 8035 |
fair market value. | 8036 |
Whenever an electing subdivision sells any land acquired as | 8037 |
part of its land reutilization program for an amount equal to or | 8038 |
greater than fair market value, it shall execute and deliver all | 8039 |
agreements and instruments incident thereto. The electing | 8040 |
subdivision may execute and deliver all agreements and instruments | 8041 |
without procuring any approval, consent, conveyance, or other | 8042 |
instrument from any other person or entity, including the other | 8043 |
taxing districts entitled to share in the proceeds from the sale | 8044 |
thereof. | 8045 |
An electing subdivision may, for purposes of land | 8046 |
disposition, consolidate, assemble, or subdivide individual | 8047 |
parcels of land acquired as part of its land reutilization | 8048 |
program. | 8049 |
Sec. 5722.08. When an electing subdivision, other than a | 8050 |
county land reutilization corporation, sells any land acquired as | 8051 |
a part of its land reutilization program, the proceeds from such | 8052 |
sale shall be applied and distributed in the following order: | 8053 |
(A) To the electing subdivision in reimbursement of its | 8054 |
expenses incurred on account of the acquisition, administration, | 8055 |
management, maintenance, and disposition of such land, and such | 8056 |
other expenses of the land reutilization program as the electing | 8057 |
subdivision may apportion to such land; | 8058 |
(B) To the county treasurer to reimburse those taxing | 8059 |
districts to which the county auditor charged the costs of | 8060 |
foreclosure pursuant to section 5722.03 of the Revised Code, or | 8061 |
costs of forfeiture pursuant to section 5722.04 of the Revised | 8062 |
Code. If the proceeds of the sale of the nonproductive lands, | 8063 |
after making the payment required under this division, are not | 8064 |
sufficient to reimburse the full amounts charged to taxing | 8065 |
districts as costs under section 5722.03 or 5722.04 of the Revised | 8066 |
Code, the balance of the proceeds shall be used to reimburse the | 8067 |
taxing districts in the same proportion as the costs were charged. | 8068 |
(C) To the county treasurer for distribution to the taxing | 8069 |
districts charged costs under section 5722.03 or 5722.04 of the | 8070 |
Revised Code, in the same proportion as they were charged costs by | 8071 |
the county auditor, an amount representing both of the following: | 8072 |
(1) The taxes, assessments, charges, penalties, and interest | 8073 |
due and owing on such land as of the date of acquisition by the | 8074 |
electing subdivision; | 8075 |
(2) The taxes, assessments, charges, penalties, and interest | 8076 |
that would have been due and payable with respect to such land | 8077 |
from such date of acquisition were such land not exempt from | 8078 |
taxation pursuant to section 5722.11 of the Revised Code. | 8079 |
(D) The balance, if any, to be retained by the electing | 8080 |
subdivision for application to the payment of costs and expenses | 8081 |
of its land reutilization program. | 8082 |
All proceeds from the sale of lands held by a county land | 8083 |
reutilization corporation shall be retained by the county land | 8084 |
reutilization corporation for the purposes for which it was | 8085 |
organized without further reporting or accounting to the taxing | 8086 |
districts. | 8087 |
Sec. 5722.09. (A) An electing subdivision shall keep all | 8088 |
taxing districts having an interest in the taxes, assessments, | 8089 |
charges, interest, and penalties on the real property acquired as | 8090 |
part of the land reutilization program informed concerning the | 8091 |
administration of its land reutilization program and | 8092 |
establish a committee comprised of a representative of each such | 8093 |
taxing district. Each member of the committee shall be appointed | 8094 |
by, and serve at the pleasure of, the taxing district | 8095 |
member represents. A representative may be an employee of the | 8096 |
taxing district. All members shall serve without compensation. The | 8097 |
committee | 8098 |
means, at the discretion of the electing subdivision, at least | 8099 |
8100 | |
reutilization program and to advise the electing subdivision | 8101 |
concerning any matter relating to such program which comes before | 8102 |
the committee. | 8103 |
(B) An electing subdivision, as a part of its land | 8104 |
reutilization program, | 8105 |
advisory committees consisting of persons living or owning | 8106 |
property within each neighborhood affected by the program. The | 8107 |
electing subdivision shall determine the boundaries of each | 8108 |
neighborhood and which neighborhoods are affected by the program. | 8109 |
Each neighborhood advisory committee shall | 8110 |
8111 | |
executive officer of the electing subdivision for two-year | 8112 |
overlapping terms and shall be composed of at least three persons. | 8113 |
The electing subdivision shall consult with each neighborhood | 8114 |
advisory committee at least | 8115 |
operations of the land reutilization program and to receive the | 8116 |
advice of the members of the neighborhood advisory committee | 8117 |
concerning any matter relating to the program which comes before | 8118 |
the committees, including a specific interim use plan for the | 8119 |
land. | 8120 |
(C) This section does not apply to a county land | 8121 |
reutilization corporation. | 8122 |
Sec. 5722.10. An electing subdivision may accept a | 8123 |
conveyance in lieu of foreclosure of any delinquent land from the | 8124 |
proper owners thereof. Such conveyance may only be accepted with | 8125 |
the consent of the county auditor acting as the agent of the state | 8126 |
pursuant to section 5721.09 of the Revised Code. The owners or the | 8127 |
electing municipal corporation or township shall pay all expenses | 8128 |
incurred by the county in connection with any foreclosure or | 8129 |
foreclosure and forfeiture proceeding filed pursuant to section | 8130 |
323.25, sections 323.65 to 323.79, or section 5721.18 or 5721.14 | 8131 |
of the Revised Code relative to such land. When the electing | 8132 |
subdivision is the county or county land reutilization | 8133 |
corporation acting on behalf of a county, it may require the | 8134 |
owner to pay the expenses. The owner shall present the electing | 8135 |
subdivision with evidence satisfactory to the subdivision that it | 8136 |
will obtain by such conveyance fee simple title to such | 8137 |
delinquent land. | 8138 |
subdivision accepting the conveyance, the title shall be free and | 8139 |
clear of all liens and encumbrances, except such easements and | 8140 |
covenants of record running with the land as were created prior | 8141 |
to the time of the conveyance and delinquent taxes, assessments, | 8142 |
penalties, interest, and charges, and taxes and special | 8143 |
assessments that are a lien on the real property at the time of | 8144 |
the conveyance. | 8145 |
Real property acquired by an electing subdivision under this | 8146 |
section shall not be subject to foreclosure or forfeiture under | 8147 |
Chapter 5721. or 5723. of the Revised Code. The sale or other | 8148 |
transfer, as authorized by section 5722.07 of the Revised Code, of | 8149 |
real property acquired under this section shall extinguish the | 8150 |
lien on the title for all taxes, assessments, penalties, interest, | 8151 |
and charges delinquent at the time of the conveyance of the | 8152 |
delinquent land to the electing subdivision. | 8153 |
Sec. 5722.13. Real property acquired and held by an electing | 8154 |
subdivision pursuant to this chapter that is not sold or otherwise | 8155 |
transferred within fifteen years after such acquisition shall be | 8156 |
offered for sale at public auction during the sixteenth year after | 8157 |
acquisition. If the real property is not sold at that time, it | 8158 |
8159 | |
be disposed of or retained for any lawful purpose without further | 8160 |
application of this chapter. | 8161 |
Notice of the sale shall contain a description of each | 8162 |
parcel, the permanent parcel number, and the full street address | 8163 |
when available. The notice shall be published once a week for | 8164 |
three consecutive weeks prior to the sale in a newspaper of | 8165 |
general circulation within the electing subdivision. | 8166 |
Each parcel subsequent to the fifteenth year after its | 8167 |
acquisition as part of a land reutilization program shall be sold | 8168 |
for an amount equal to not less than the greater of: | 8169 |
(A) Two-thirds of its fair market value; | 8170 |
(B) The total amount of accrued taxes, assessments, | 8171 |
penalties, interest, charges, and costs incurred by the electing | 8172 |
subdivision in the acquisition, maintenance, and disposal of each | 8173 |
parcel and the parcel's share of the costs and expenses of the | 8174 |
land reutilization program. | 8175 |
The sale requirements of this section do not apply to real | 8176 |
property acquired and held by a county land reutilization | 8177 |
corporation. | 8178 |
Sec. 5722.14. If nonproductive land is subsequently included | 8179 |
within an impacted cities project, as defined in section 1728.01 | 8180 |
of the Revised Code, taxes on the land in the base period of the | 8181 |
year immediately preceding the initial acquisition, as provided in | 8182 |
section 1728.111 of the Revised Code, shall be determined by | 8183 |
applying the land valuation as it existed in either the year | 8184 |
preceding such initial acquisition, or in the next succeeding year | 8185 |
after such nonproductive land is sold pursuant to section 5722.07 | 8186 |
or 5722.13 of the Revised Code, whichever valuation is greater. | 8187 |
This section does not apply to nonproductive land acquired | 8188 |
and held by a county land reutilization corporation. | 8189 |
Sec. 5722.15. (A) When an electing subdivision purchases | 8190 |
nonproductive land under section 5722.03 or 5722.04 of the Revised | 8191 |
Code, the county auditor shall
remove from | 8192 |
lists and duplicates all taxes, assessments, charges, penalties, | 8193 |
and interest that are due and payable on the land at the time of | 8194 |
the sale in the same manner as if the property had been sold to | 8195 |
any other buyer at the foreclosure or forfeiture sale. | 8196 |
(B) The county auditor shall certify to an electing | 8197 |
subdivision, other than a county land reutilization corporation, | 8198 |
that purchases nonproductive land under section 5722.03 or 5722.04 | 8199 |
of the Revised Code a record of all of the taxes, assessments, | 8200 |
charges, interest, and penalties that were due on the parcel at | 8201 |
the time of the sale; the taxing districts to which they were | 8202 |
owed; and the proportion of that amount that was owed to each | 8203 |
taxing
district. | 8204 |
reutilization corporation, the certification shall be used by such | 8205 |
an electing subdivision in distributing the proceeds of any sale | 8206 |
of the land in accordance with division (C)(1) of section 5722.08 | 8207 |
of the Revised Code. | 8208 |
Sec. 5722.21. (A) As used in this section: | 8209 |
(1) "Eligible delinquent land" means delinquent land or | 8210 |
delinquent vacant land, as defined in section 5721.01 of the | 8211 |
Revised Code, included in a delinquent tax list or delinquent | 8212 |
vacant land tax list that has been certified delinquent within the | 8213 |
meaning of section 5721.03 of the Revised Code, excluding any | 8214 |
certificate parcel as defined in section 5721.30 of the Revised | 8215 |
Code. | 8216 |
(2) "Delinquent taxes" means the cumulative amount of unpaid | 8217 |
taxes, assessments, recoupment charges, penalties, and interest | 8218 |
charged against eligible delinquent land that became delinquent | 8219 |
before transfer of title to a county, municipal corporation, | 8220 |
township, or county land reutilization corporation under this | 8221 |
section. | 8222 |
(3) "Foreclosure costs" means the sum of all costs or other | 8223 |
charges of publication, service of notice, prosecution, or other | 8224 |
proceedings against the land under sections 323.25 to 323.28, | 8225 |
323.65 to 323.79, or Chapter 5721. of the Revised Code as may | 8226 |
pertain to delinquent land or be fairly apportioned to it by the | 8227 |
county treasurer. | 8228 |
(4) "Tax foreclosure sale" means a sale of delinquent land | 8229 |
pursuant to foreclosure proceedings under sections 323.25 to | 8230 |
323.28, 323.65 to 323.79, or section 5721.14 or 5721.18 of the | 8231 |
Revised Code. | 8232 |
(5) "Taxing authority" means the legislative authority of any | 8233 |
taxing unit, as defined in section 5705.01 of the Revised Code, in | 8234 |
which is located a parcel of eligible delinquent land acquired or | 8235 |
to be acquired by a county, municipal corporation, | 8236 |
county land reutilization corporation in which a declaration | 8237 |
under division (B) of this section is in effect. | 8238 |
(B) The legislative authority of a municipal corporation may | 8239 |
declare by ordinance, or a board of county commissioners | 8240 |
board of township trustees, or the board of directors of a county | 8241 |
land reutilization corporation may declare by resolution, that it | 8242 |
is in the public interest for the county, municipal corporation, | 8243 |
8244 | |
tax-delinquent real property within the county, municipal | 8245 |
corporation, or township for the public purpose of redeveloping | 8246 |
the property or otherwise rendering it suitable for productive, | 8247 |
tax-paying use. In any county, municipal corporation, or township | 8248 |
in which such a declaration is in effect, the county, municipal | 8249 |
corporation, | 8250 |
corporation may purchase or otherwise acquire title to eligible | 8251 |
delinquent land, other than by appropriation, and the title | 8252 |
shall pass free and clear of the lien for delinquent taxes as | 8253 |
provided in division (D) of this section. The authority granted | 8254 |
by this section is supplemental to the authority granted under | 8255 |
sections 5722.01 to 5722.15 of the Revised Code. A county land | 8256 |
reutilization corporation may not acquire an interest in real | 8257 |
property under this section after two years following the filing | 8258 |
of its articles of incorporation by the secretary of state. | 8259 |
(C) With respect to any parcel of eligible delinquent land | 8260 |
purchased or acquired by a county, municipal corporation, | 8261 |
township, or county land reutilization corporation in which a | 8262 |
declaration is in effect under this section, the county, | 8263 |
municipal corporation, or township may obtain the consent of | 8264 |
each taxing authority for release of any claim on the delinquent | 8265 |
taxes and associated costs attaching to that property at the | 8266 |
time of conveyance to the county, municipal corporation, or | 8267 |
township. Consent shall be obtained in writing, and shall be | 8268 |
certified by the taxing authority granting consent or by the | 8269 |
fiscal officer or other person authorized by the taxing | 8270 |
authority to provide such consent. Consent may be obtained before | 8271 |
or after title to the eligible delinquent land is transferred to | 8272 |
the county, municipal corporation, or township. A county that has | 8273 |
organized and designated a county land reutilization corporation | 8274 |
for purposes of this chapter is not required to obtain such | 8275 |
consent. Upon conveyance to a county land reutilization | 8276 |
corporation, the consent shall be deemed to have been given to the | 8277 |
extent that the corporation requires consent. | 8278 |
The taxing authority of a taxing unit and a county, municipal | 8279 |
corporation, or township in which a declaration is in effect | 8280 |
under this section may enter into an agreement whereby the | 8281 |
taxing authority consents in advance to release of the taxing | 8282 |
authority's claim on delinquent taxes and associated costs with | 8283 |
respect to all or a specified number of parcels of eligible | 8284 |
delinquent land that may be purchased or acquired by the county, | 8285 |
municipal corporation, or township for the purposes of this | 8286 |
section. The agreement shall provide for any terms and | 8287 |
conditions on the release of such claim as are mutually | 8288 |
agreeable to the taxing authority and county, municipal | 8289 |
corporation, or township, including any notice to be provided by | 8290 |
the county, municipal corporation, or township to the taxing | 8291 |
authority of the purchase or acquisition of eligible delinquent | 8292 |
land situated in the taxing unit; any option vesting in the | 8293 |
taxing authority to revoke its release with respect to any | 8294 |
parcel of eligible delinquent land before the release becomes | 8295 |
effective; and the manner in which notice of such revocation | 8296 |
shall be effected. Nothing in this section or in such an | 8297 |
agreement shall be construed to bar a taxing authority from | 8298 |
revoking its advance consent with respect to any parcels of | 8299 |
eligible delinquent land purchased or acquired by the county, | 8300 |
municipal corporation, or township before the county, municipal | 8301 |
corporation, or township enters into a purchase or other | 8302 |
agreement for acquisition of the parcels. | 8303 |
A county that has organized and designated a county land | 8304 |
reutilization corporation is not required to enter into such an | 8305 |
agreement with a taxing authority. | 8306 |
(D) The lien for the delinquent taxes and associated costs | 8307 |
for which all of the taxing authorities have consented to release | 8308 |
their claims under this section is hereby extinguished, and the | 8309 |
transfer of title to such delinquent land to the county, municipal | 8310 |
corporation, or township shall be transferred free and clear of | 8311 |
the lien for such taxes and costs. If a taxing authority does not | 8312 |
consent to the release of its claim on delinquent taxes and | 8313 |
associated costs, the entire amount of the lien for such taxes and | 8314 |
costs shall continue as otherwise provided by law until paid or | 8315 |
otherwise discharged according to law. If a county land | 8316 |
reutilization corporation acquires title to eligible delinquent | 8317 |
land under this section, the lien for delinquent taxes and costs | 8318 |
with respect to land acquired by the corporation shall be | 8319 |
extinguished simultaneously with the transfer of title to the | 8320 |
corporation, notwithstanding that the taxing authorities have not | 8321 |
consented to release their claims under this section. | 8322 |
(E) All eligible delinquent land acquired by a county, | 8323 |
municipal corporation, | 8324 |
corporation under this section is real property held for a public | 8325 |
purpose and is exempted from taxation until the county, municipal | 8326 |
corporation, | 8327 |
corporation sells or otherwise disposes of property. | 8328 |
(F) If a county, municipal corporation, | 8329 |
county land reutilization corporation sells or otherwise disposes | 8330 |
of delinquent land it purchased or acquired and for which all or | 8331 |
a portion of a taxing authority's claim for delinquent taxes was | 8332 |
released under this section, whether by consent of the taxing | 8333 |
authority or pursuant to division (D) of this section, the net | 8334 |
proceeds from such sale or disposition shall be used for such | 8335 |
redevelopment purposes the board of county commissioners, the | 8336 |
legislative authority of the municipal
corporation, | 8337 |
of township trustees, or the board of directors of the county | 8338 |
land reutilization corporation considers necessary or | 8339 |
appropriate. | 8340 |
Sec. 5722.22. A county land reutilization corporation shall | 8341 |
not be liable for damages arising from a violation of sections | 8342 |
3737.87 to 3737.891 of the Revised Code or Chapter 3704., 3734., | 8343 |
3745., 3746., 3750., 3751., 3752., 6101., or 6111. of the Revised | 8344 |
Code or any rule adopted or order, permit, license, variance, or | 8345 |
plan approval issued under any of those chapters that is or was | 8346 |
committed by another person in connection with a parcel of land | 8347 |
acquired by the county land reutilization corporation. | 8348 |
Sec. 5723.01. (A)(1) Every tract of land and town lot, | 8349 |
which, pursuant to foreclosure proceedings under section 323.25, | 8350 |
sections 323.65 to 323.79, or section 5721.18 of the Revised | 8351 |
Code, has been advertised and offered for sale on two separate | 8352 |
occasions, not less than two weeks apart, and not sold for want | 8353 |
of bidders, shall be forfeited to the state or to a political | 8354 |
subdivision, school district, or county land reutilization | 8355 |
corporation pursuant to division (A)(3) of this section. | 8356 |
(2) The county prosecuting attorney shall certify to the | 8357 |
court that such tract of land or town lot has been twice offered | 8358 |
for sale and not sold for want of a bidder. Such forfeiture of | 8359 |
lands and town lots shall be effective when the court by entry | 8360 |
orders such lands and town lots forfeited to the state or to a | 8361 |
political subdivision, school district, or county land | 8362 |
reutilization corporation pursuant to division (A)(3) of this | 8363 |
section. A copy of such entry shall be certified to the county | 8364 |
auditor and, after the date of the certification, all the right, | 8365 |
title, claim, and interest of the former owner is transferred to | 8366 |
and vested in the state to be disposed of in compliance with this | 8367 |
chapter. | 8368 |
(3) After having been notified pursuant to division (A)(2) of | 8369 |
this section that the tract of land or town lot has been twice | 8370 |
offered for sale and not sold for want of bidders, the court shall | 8371 |
notify the political subdivision and school district in which the | 8372 |
property is located, and any county land reutilization corporation | 8373 |
in the county, and offer to forfeit the property to the political | 8374 |
subdivision, school district, or corporation, or to an electing | 8375 |
subdivision as defined in section 5722.01 of the Revised Code, | 8376 |
upon a petition from the political subdivision, school district, | 8377 |
or corporation. If
| 8378 |
petition is filed with the court within ten
days | 8379 |
notification by the court, the court shall forfeit the property | 8380 |
to the state. If | 8381 |
corporation requests through a petition to receive the property | 8382 |
through forfeiture, the forfeiture of land and town lots is | 8383 |
effective when, by entry, the court orders such lands and town | 8384 |
lots forfeited to the political subdivision, school district, or | 8385 |
corporation. The court shall certify a copy of the entry to the | 8386 |
county auditor and, after the date of certification, all the | 8387 |
right, title, claim, and interest of the former owner is | 8388 |
transferred to and vested in the political subdivision, school | 8389 |
district, or corporation. | 8390 |
(B) Every parcel against which a judgment of foreclosure and | 8391 |
forfeiture is made in accordance with section 5721.16 of the | 8392 |
Revised Code is forfeited to the state on the date the court | 8393 |
enters a finding under that section. After that date, all the | 8394 |
right, title, claim, and interest of the former owner is | 8395 |
transferred to the state to be disposed of in compliance with the | 8396 |
relevant provisions of this chapter. | 8397 |
Sec. 5723.03. If the former owner of real property that has | 8398 |
been forfeited, at any time before the state has disposed of such | 8399 |
property, pays into the treasury of the county in which the | 8400 |
property is situated, all the taxes, assessments, penalties, | 8401 |
interest, and costs incurred in the foreclosure or foreclosure and | 8402 |
forfeiture proceedings under section 323.25, 5721.14, or 5721.18 | 8403 |
or sections 323.65 to 323.79 of the Revised Code or in proceedings | 8404 |
under this chapter that stand charged against the property at the | 8405 |
time of such payment, the state shall relinquish to such former | 8406 |
owner all claim to such property. The county auditor shall then | 8407 |
reenter the property on | 8408 |
of the proper owner. | 8409 |
Sec. 5723.04. (A) The county auditor shall maintain a list | 8410 |
of forfeited lands and shall offer such lands for sale annually, | 8411 |
or more frequently if the auditor determines that more frequent | 8412 |
sales are necessary. | 8413 |
(B) Notwithstanding division (A) of this section, upon the | 8414 |
request of a county land reutilization corporation organized under | 8415 |
Chapter 1724. of the Revised Code, the county auditor shall | 8416 |
promptly transfer to such corporation, by auditor's deed, the fee | 8417 |
simple title to a parcel on the list of forfeited lands, which | 8418 |
shall pass to such corporation free and clear of all taxes, | 8419 |
assessments, charges, penalties, interest, and costs. Any | 8420 |
subordinate liens shall be deemed fully and forever satisfied and | 8421 |
discharged. Upon such request, the land is deemed sold by the | 8422 |
state for no consideration. The county land reutilization | 8423 |
corporation shall file the deed for recording. A county land | 8424 |
reutilization corporation may not acquire an interest in a parcel | 8425 |
under this section after two years following the filing of its | 8426 |
articles of incorporation by the secretary of state. | 8427 |
Sec. 5723.08. After any county auditor has compiled a list | 8428 |
of forfeited lands as provided for in section 5723.04 of the | 8429 |
Revised Code, | 8430 |
director of natural resources an authenticated copy of such list | 8431 |
within ten days after its completion. The director of natural | 8432 |
resources, in behalf of the state, may select and designate tracts | 8433 |
of land so forfeited which are situated within the boundaries of | 8434 |
any legally established state forest or park purchase area, which | 8435 |
in | 8436 |
public recreation, wildlife habitat, water impoundment, or other | 8437 |
uses incident to the conservation of natural resources. Whereupon, | 8438 |
said director shall notify the auditor in writing, within thirty | 8439 |
days after receipt of such list, of the intention of the state to | 8440 |
take and
hold such forfeited lands as | 8441 |
designated for such use. | 8442 |
Due notice in writing, sent by certified mail, of the | 8443 |
intention of the state to take and hold such lands shall be given | 8444 |
to known holders of title thereto, and to holders of liens or | 8445 |
mortgages of record, at their last known addresses, by the auditor | 8446 |
within fifteen days after | 8447 |
director that the state intends to take and hold such lands for | 8448 |
conservation purposes. Such notice shall contain a recapitulation | 8449 |
showing the total amount of delinquent taxes, assessments, | 8450 |
penalties, interest, and costs, due and unpaid, for which the land | 8451 |
had been forfeited to the state. | 8452 |
Holders of title to such lands, together with holders of | 8453 |
liens or mortgages of record, individually or collectively, shall | 8454 |
file with the auditor a written exception to the intent of the | 8455 |
state to take and hold such lands for conservation purposes within | 8456 |
fifteen days after such notice has been delivered to them. Upon | 8457 |
failure to file such exception and to pay the total amount of | 8458 |
delinquent taxes, assessments, penalties, interest, and costs due | 8459 |
and payable, prior to the time of the general sale of tax | 8460 |
forfeited lands, the auditor shall not offer said lands for sale | 8461 |
in accordance with section 5723.05 of the Revised Code. On or | 8462 |
after the date of general sale of forfeited lands, the auditor | 8463 |
shall execute a deed for such lands to the state. Thereafter the | 8464 |
title of the state in such lands is incontestable, section 5723.03 | 8465 |
of the Revised Code notwithstanding. | 8466 |
The department of natural resources, upon receipt of the deed | 8467 |
of such lands to the state from the auditor, and upon approval of | 8468 |
title to such lands by the attorney general, shall pay to the | 8469 |
auditor from moneys appropriated or available for such purposes, | 8470 |
an amount equal to the taxes, assessments, penalties, interest, | 8471 |
and costs due and payable to the county at the time such lands | 8472 |
were declared forfeited, and such moneys shall be disbursed by the | 8473 |
auditor in the manner provided in section 5723.18 of the Revised | 8474 |
Code. | 8475 |
Lands acquired by the state pursuant to this section are | 8476 |
subject to the same laws and policies relating to other lands | 8477 |
under the control of the department, or said department may assign | 8478 |
custody, management, and use of such lands for the purposes | 8479 |
defined in this section to any agency or subdivision of | 8480 |
government. | 8481 |
If the department of natural resources and a county land | 8482 |
reutilization corporation organized under Chapter 1724. of the | 8483 |
Revised Code request title to the same parcel, the one that first | 8484 |
requested the parcel in writing shall be entitled to acquire the | 8485 |
title thereto. | 8486 |
Sec. 5723.11. If any forfeited lands are sold for a greater | 8487 |
sum than the amount of the tax, assessment, penalty, interest, and | 8488 |
costs of sale, the county auditor shall charge the county | 8489 |
treasurer separately in each case, in the name of the supposed | 8490 |
owner, with the excess above such amount. The treasurer shall | 8491 |
retain such excess in the treasury for the proper owner of the | 8492 |
forfeited lands, and upon demand by such owner, within | 8493 |
one year from the day of sale, shall pay the excess to | 8494 |
owner. After that one year, the treasurer shall dispose of any | 8495 |
excess according to law or, if a county land reutilization | 8496 |
corporation organized under Chapter 1724. of the Revised Code | 8497 |
exists in the county, shall pay the amount to the corporation. | 8498 |
Such money shall be used for the corporation's public purposes. | 8499 |
If the treasurer, upon demand, is not fully satisfied as to | 8500 |
the right of the person demanding to receive such excess sum or if | 8501 |
there are several different claimants, | 8502 |
commence a civil action by filing a petition of interpleader in | 8503 |
the court of common pleas of the county where the land was sold, | 8504 |
wherein | 8505 |
excess, and the state, defendants, and the action shall proceed as | 8506 |
other civil actions. The costs of the proceedings shall be paid by | 8507 |
the person claiming the excess, as the court orders. The | 8508 |
prosecuting attorney shall prosecute the action, in behalf of the | 8509 |
treasurer. | 8510 |
Sec. 5723.12. (A) The county auditor, on making a sale of a | 8511 |
tract of land to any person under this chapter, shall give the | 8512 |
purchaser a certificate of sale. On producing or returning to the | 8513 |
auditor the certificate of sale, the auditor, on payment to the | 8514 |
auditor by the purchaser, the purchaser's heirs, or assigns, of | 8515 |
the sum of | 8516 |
recording a deed, which deed shall be prima-facie evidence of | 8517 |
title in the purchaser, the purchaser's heirs, or assigns. Once | 8518 |
the deed has been recorded, the county auditor shall deliver the | 8519 |
deed to the purchaser. At the time of the sale, the county | 8520 |
auditor shall collect and the purchaser shall pay the fee | 8521 |
required by law for the recording of deeds. In the case of land | 8522 |
sold to the state under division (B) of section 5723.06 of the | 8523 |
Revised Code, the director of natural resources or a county land | 8524 |
reutilization corporation shall execute and file for recording | 8525 |
the deed, and pay the fee required by law for transferring deeds | 8526 |
directly to the county auditor and recording deeds directly to | 8527 |
the county recorder. | 8528 |
(B) Except as otherwise provided in division (C) of this | 8529 |
section and except for foreclosures to which the alternative | 8530 |
redemption period has expired under sections 323.65 to 323.79 of | 8531 |
the Revised Code, when a tract of land has been duly forfeited | 8532 |
to the state and sold under this chapter, the conveyance of the | 8533 |
real estate by the auditor shall extinguish all previous title and | 8534 |
invest the purchaser with a new and perfect title that is free | 8535 |
from all liens and encumbrances, except taxes and installments of | 8536 |
special assessments and reassessments not due at the time of the | 8537 |
sale, federal tax liens other than federal tax liens that are | 8538 |
discharged in accordance with subsection (b) or (c) of section | 8539 |
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 | 8540 |
U.S.C. 1, as amended, and any easements and covenants running with | 8541 |
the land that were created prior to the time the taxes or | 8542 |
assessments, for the nonpayment of which the land was forfeited, | 8543 |
became due and payable and except that, if there is a federal tax | 8544 |
lien on the tract of land at the time of the sale, the United | 8545 |
States is entitled to redeem the tract of land at any time within | 8546 |
one hundred twenty days after the sale pursuant to subsection (d) | 8547 |
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat. | 8548 |
3, 26 U.S.C. 1, as amended. | 8549 |
(C) | 8550 |
redemption period has already expired under sections 323.65 to | 8551 |
323.79 of the Revised Code, when a tract of forfeited land that | 8552 |
was foreclosed upon as a result of proceedings for foreclosure | 8553 |
instituted under section 323.25, sections 323.65 to 323.79, or | 8554 |
division (C) of section 5721.18 of the Revised Code is sold under | 8555 |
this chapter, the conveyance of the real estate by the auditor | 8556 |
shall extinguish all previous title and invest the purchaser with | 8557 |
a new title free from the lien for land taxes, assessments, | 8558 |
charges, penalties, and interest for which the lien was | 8559 |
foreclosed, the property was forfeited to the state, and in | 8560 |
satisfaction of which the property was sold under this chapter, | 8561 |
but subject to all other liens and encumbrances with respect to | 8562 |
the tract. | 8563 |
Sec. 5723.18. (A) Except as otherwise provided in division | 8564 |
(B)(2) of section 5721.17 and division (B) of section 319.43 of | 8565 |
the Revised Code, the proceeds from a forfeiture sale shall be | 8566 |
distributed as follows: | 8567 |
(1) The county auditor shall deduct all costs pertaining to | 8568 |
the forfeiture and sale of forfeited lands, including costs | 8569 |
pertaining to a foreclosure and forfeiture proceeding instituted | 8570 |
under section 5721.14 of the Revised Code, except those paid under | 8571 |
section 5721.04 of the Revised Code, from the moneys received from | 8572 |
the sale of land and town lots forfeited to the state for the | 8573 |
nonpayment of taxes, and shall pay such costs into the proper | 8574 |
fund. In the case of the forfeiture sale of a parcel against which | 8575 |
a foreclosure and forfeiture proceeding was instituted under | 8576 |
section 5721.14 of the Revised Code, if the proceeds from the | 8577 |
forfeiture sale are insufficient to pay the costs pertaining to | 8578 |
such proceeding, the county auditor, at the next semiannual | 8579 |
apportionment of real property taxes, shall reduce the amount of | 8580 |
real property
taxes that | 8581 |
to each subdivision to which taxes, assessments, charges, | 8582 |
penalties, or interest charged against the parcel are due. The | 8583 |
reduction in each subdivision's real property tax distribution | 8584 |
shall equal the amount of the unpaid costs multiplied by a | 8585 |
fraction, the numerator of which is the amount of taxes, | 8586 |
assessments, charges, penalties, and interest due the subdivision, | 8587 |
and the denominator of which is the total amount of taxes, | 8588 |
assessments, charges, penalties, and interest due all such | 8589 |
subdivisions. | 8590 |
(2) Following the payment required by division (A)(1) of this | 8591 |
section, the part of the proceeds that is equal to | 8592 |
cent of the taxes and assessments due shall be deposited in the | 8593 |
delinquent tax and assessment collection fund created pursuant to | 8594 |
section 321.261 of the Revised Code. | 8595 |
(3) Following the payment required by division (A)(2) of this | 8596 |
section, the remaining proceeds shall be distributed by the | 8597 |
auditor to the appropriate subdivisions to pay the taxes, | 8598 |
assessments, charges, penalties, and interest which are due and | 8599 |
unpaid. If the proceeds available for distribution under this | 8600 |
division are insufficient to pay the entire amount of those taxes, | 8601 |
assessments, charges, penalties, and interest, the auditor shall | 8602 |
distribute the proceeds available for distribution under this | 8603 |
division to the appropriate subdivisions in proportion to the | 8604 |
amount of those taxes, assessments, charges, penalties, and | 8605 |
interest that each is due. | 8606 |
(B) If the proceeds from the sale of forfeited land are | 8607 |
insufficient to pay in full the amount of the taxes, assessments, | 8608 |
charges, penalties, and interest; the costs incurred in the | 8609 |
proceedings instituted pursuant to this chapter and section | 8610 |
5721.18 of the Revised Code, or the foreclosure and forfeiture | 8611 |
proceeding instituted pursuant to section 5721.14 of the Revised | 8612 |
Code; and, if division (B)(2) of section 5721.17 of the Revised | 8613 |
Code is applicable, any notes issued by a receiver pursuant to | 8614 |
division (F) of section 3767.41 of the Revised Code and any | 8615 |
receiver's lien as defined in division (C)(4) of section 5721.18 | 8616 |
of the Revised Code, the court may enter a deficiency judgment | 8617 |
against the last owner of record of the land before its forfeiture | 8618 |
to the state, for the unpaid amount. The court shall enter the | 8619 |
judgment pursuant to section 5721.192 of the Revised
Code. | 8620 |
Except as otherwise provided in division (B) of section 319.43 of | 8621 |
the Revised Code, the proceeds paid pursuant to the entry and | 8622 |
satisfaction of such a judgment shall be distributed as if they | 8623 |
had been received as a part of the proceeds from the sale of the | 8624 |
land to satisfy the amount of the taxes, assessments, charges, | 8625 |
penalties, and interest which are due and unpaid; the costs | 8626 |
incurred in the associated proceedings which were due and unpaid; | 8627 |
and, if division (B)(2) of section 5721.17 of the Revised Code is | 8628 |
applicable, any notes issued by a receiver pursuant to division | 8629 |
(F) of section 3767.41 of the Revised Code and any receiver's lien | 8630 |
as defined in division (C)(4) of section 5721.18 of the Revised | 8631 |
Code. | 8632 |
Section 2. That existing sections 135.341, 135.35, 135.351, | 8633 |
307.01, 307.07, 307.09, 307.10, 307.12, 307.64, 307.698, 307.78, | 8634 |
307.806, 307.846, 319.20, 319.201, 319.30, 319.43, 319.45, | 8635 |
319.54, 321.24, 321.261, 321.34, 321.341, 323.121, 323.132, | 8636 |
323.15, 323.25, 323.26, 323.28, 323.31, 323.47, 323.49, | 8637 |
323.50, 323.65, 323.66, 323.67, 323.68, 323.69, 323.70, 323.71, | 8638 |
323.72, 323.73, 323.74, 323.75, 323.76, 323.77, 323.78, 715.26, | 8639 |
715.261, 1724.01, 1724.02, 1724.04, 1724.05, 1724.07, 1724.10, | 8640 |
1724.11, 5705.05, 5705.19, 5709.12, 5721.01, 5721.011, 5721.03, | 8641 |
5721.06, 5721.10, 5721.11, 5721.18, 5721.19, 5721.191, 5721.20, | 8642 |
5721.25, 5721.30, 5721.31, 5721.32, 5721.33, 5721.36, 5721.37, | 8643 |
5721.38, 5721.39, 5721.40, 5721.43, 5722.01, 5722.02, 5722.03, | 8644 |
5722.04, 5722.06, 5722.07, 5722.08, 5722.09, 5722.10, 5722.13, | 8645 |
5722.14, 5722.15, 5722.21, 5723.01, 5723.03, 5723.04, 5723.08, | 8646 |
5723.11, 5723.12, and 5723.18 of the Revised Code are hereby | 8647 |
repealed. | 8648 |
Section 3. (A) As used in this section, "county land | 8649 |
reutilization corporation" or "corporation" means a county land | 8650 |
reutilization corporation formed under Chapter 1724. of the | 8651 |
Revised Code. | 8652 |
(B)(1) Not later than the last day of the seventh month after | 8653 |
the articles of incorporation of a county land reutilization | 8654 |
corporation are filed by the Secretary of State, the board of | 8655 |
directors of the corporation shall file a report with the General | 8656 |
Assembly summarizing the corporation's activities during the | 8657 |
six-month period beginning on the date the corporation's articles | 8658 |
of incorporation were filed by the Secretary of State. | 8659 |
(2) Not later than the last day of the thirteenth month after | 8660 |
the articles of incorporation of a county land reutilization | 8661 |
corporation are filed by the Secretary of State, the board of | 8662 |
directors of the corporation shall file a report with the General | 8663 |
Assembly summarizing the corporation's activities during the | 8664 |
twelve-month period beginning on the date the corporation's | 8665 |
articles of incorporation were filed by the Secretary of State. | 8666 |
(C) Each such report shall set forth, for that six-month or | 8667 |
twelve-month period, the following: | 8668 |
(1) The corporation's revenue and receipts from any source, | 8669 |
itemized as to the source; | 8670 |
(2) The corporation's expenses; | 8671 |
(3) The number of parcels of any real property acquired by | 8672 |
the corporation and the manners by which property was acquired; | 8673 |
(4) The disposition of such real property on the last day of | 8674 |
the six-month or twelve-month period; | 8675 |
(5) The number of parcels of abandoned land against which the | 8676 |
corporation requested foreclosure proceedings under sections | 8677 |
323.65 to 323.79 of the Revised Code; | 8678 |
(6) The value of any tax certificates acquired by the | 8679 |
corporation; | 8680 |
(7) A summary of any nuisance abatement or code enforcement | 8681 |
activities; | 8682 |
(8) The number of employees and officers of the corporation, | 8683 |
and compensation paid to officers of the corporation. | 8684 |
(D) Copies of the report shall be filed with the Clerk of the | 8685 |
House of Representatives, the Clerk of the Senate, the Speaker of | 8686 |
the House of Representatives, the President of the Senate, and the | 8687 |
leaders of the minority caucus of each chamber. | 8688 |