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To amend sections 135.807, 149.412, 149.52, 317.02, | 1 |
317.04, 317.05, 317.07, 317.08, 317.09, 317.10, | 2 |
317.111, 317.112, 317.12, 317.13, 317.15, 317.17, | 3 |
317.18, 317.19, 317.20, 317.22, 317.26, 317.28, | 4 |
317.29, 317.31, 317.32, 317.35, 317.36, 319.203, | 5 |
319.302, 323.152, 323.43, 503.13, 703.16, 707.09, | 6 |
709.06, 709.32, 709.38, 709.39, 723.04, 723.05, | 7 |
961.02, 961.05, 971.15, 1311.06, 1311.35, 1311.42, | 8 |
1337.08, 1513.33, 1513.37, 1701.73, 1701.81, | 9 |
1701.811, 1702.38, 1702.43, 1702.462, 1705.38, | 10 |
1705.381, 1729.38, 1776.70, 1776.74, 1782.433, | 11 |
1782.4310, 2113.62, 2505.13, 2937.27, 3929.18, | 12 |
4123.76, 4123.78, 4141.23, 4503.065, 4961.39, | 13 |
5301.01, 5301.14, 5301.21, 5301.25, 5301.255, | 14 |
5301.28, 5301.32, 5301.33, 5301.331, 5301.332, | 15 |
5301.34, 5301.35, 5301.52, 5301.56, 5302.15, | 16 |
5302.17, 5302.171, 5302.222, 5309.13, 5309.41, | 17 |
5309.64, 5310.35, 5310.38, 5705.19, 5709.084, | 18 |
5715.701, 5719.04, 5721.35, 5733.41, 5741.03, | 19 |
5747.02, 5747.025, 5747.451, and 5815.15 and to | 20 |
repeal sections 317.201, 711.12, and 5310.37 of | 21 |
the Revised Code and to amend Sections 803.80 and | 22 |
803.90 of Am. Sub. H.B. 59 of the 130th General | 23 |
Assembly generally to modernize and make other | 24 |
changes regarding how the county recorder's office | 25 |
maintains records, to correct and modify recent | 26 |
amendments to tax-related law, and to lengthen the | 27 |
maximum term of a property tax levy for the | 28 |
purpose of zoological parks operated or supported | 29 |
by a county. | 30 |
Section 1. That sections 135.807, 149.412, 149.52, 317.02, | 31 |
317.04, 317.05, 317.07, 317.08, 317.09, 317.10, 317.111, 317.112, | 32 |
317.12, 317.13, 317.15, 317.17, 317.18, 317.19, 317.20, 317.22, | 33 |
317.26, 317.28, 317.29, 317.31, 317.32, 317.35, 317.36, 319.203, | 34 |
319.302, 323.152, 323.43, 503.13, 703.16, 707.09, 709.06, 709.32, | 35 |
709.38, 709.39, 723.04, 723.05, 961.02, 961.05, 971.15, 1311.06, | 36 |
1311.35, 1311.42, 1337.08, 1513.33, 1513.37, 1701.73, 1701.81, | 37 |
1701.811, 1702.38, 1702.43, 1702.462, 1705.38, 1705.381, 1729.38, | 38 |
1776.70, 1776.74, 1782.433, 1782.4310, 2113.62, 2505.13, 2937.27, | 39 |
3929.18, 4123.76, 4123.78, 4141.23, 4503.065, 4961.39, 5301.01, | 40 |
5301.14, 5301.21, 5301.25, 5301.255, 5301.28, 5301.32, 5301.33, | 41 |
5301.331, 5301.332, 5301.34, 5301.35, 5301.52, 5301.56, 5302.15, | 42 |
5302.17, 5302.171, 5302.222, 5309.13, 5309.41, 5309.64, 5310.35, | 43 |
5310.38, 5705.19, 5709.084, 5715.701, 5719.04, 5721.35, 5733.41, | 44 |
5741.03, 5747.02, 5747.025, 5747.451, and 5815.15 of the Revised | 45 |
Code be amended to read as follows: | 46 |
Sec. 135.807. (A) A property tax payment linked deposit | 47 |
program shall provide for the delivery of a lien certificate to an | 48 |
eligible lending institution making payment to the county | 49 |
treasurer, pursuant to a loan agreement between the eligible | 50 |
lending institution and eligible borrower, of some or all of the | 51 |
taxes then due on the homestead of that eligible borrower. | 52 |
(B)(1) To ensure uniformity among all counties, the tax | 53 |
commissioner shall prescribe the form for a lien certificate | 54 |
delivered pursuant to division (A) of this section, which form | 55 |
shall include the identity of the homestead, the eligible | 56 |
borrower, the eligible lending institution, the amount of taxes | 57 |
paid by that eligible lending institution, and the tax year for | 58 |
which the taxes were paid. The tax commissioner shall distribute | 59 |
the forms to the county treasurers of all counties in which a | 60 |
property tax payment linked deposit program is established. | 61 |
(2) A county treasurer shall use the lien certificate form | 62 |
prescribed by the tax commissioner, except that, prior to the time | 63 |
that a lien certificate form is prescribed and the forms are | 64 |
distributed by the tax commissioner, the form shall be prepared by | 65 |
the county treasurer of the county, contain the information | 66 |
required by division (B)(1) of this section, and include the | 67 |
following sentence: "This lien certificate is delivered pursuant | 68 |
to section 135.807 of the Revised Code and vests in the eligible | 69 |
lending institution the first lien held previously by the state | 70 |
and its taxing districts for the amount of taxes paid by the | 71 |
eligible lending institution, together with any and all unpaid | 72 |
interest thereon." | 73 |
(C)(1) The delivery of the lien certificate pursuant to | 74 |
division (A) of this section vests in the eligible lending | 75 |
institution the first lien held previously by the state and its | 76 |
taxing districts for the amount of the taxes paid by the eligible | 77 |
lending institution, together with any unpaid interest thereon | 78 |
from the date of delivery at the interest rate specified in the | 79 |
loan agreement between the eligible lending institution and the | 80 |
eligible borrower. The lien is superior to any subsequent tax | 81 |
liens. | 82 |
(2) Subject to division (C)(3) of this section, the lien | 83 |
certificate delivered pursuant to division (A) of this section is | 84 |
superior to all other liens and encumbrances upon the homestead | 85 |
described in that lien certificate, and the lien continues in full | 86 |
force and effect until the amount of all taxes paid by the | 87 |
eligible lending institution, together with any unpaid interest | 88 |
thereon, has been repaid to the eligible lending institution. | 89 |
(3) With respect to the priority as among first liens of the | 90 |
state and its taxing districts, the priority is determined by the | 91 |
date that the first liens of the state and its taxing districts | 92 |
attached pursuant to section 323.11 of the Revised Code, with | 93 |
first priority to the earliest attached lien and each immediately | 94 |
subsequent priority based upon the next earliest attached lien. | 95 |
(D) The eligible lending institution may record the lien | 96 |
certificate or memorandum thereof as a mortgage on the land in the | 97 |
office of the county recorder of the county in which the homestead | 98 |
is situated. The county recorder shall record the certificate in | 99 |
the | 100 |
101 | |
certificate in the indexes provided for under section 317.18 of | 102 |
the Revised Code. If the lien subsequently is canceled, the | 103 |
cancellation also shall be recorded by the county recorder. When a | 104 |
loan is repaid in full, the eligible financial institution shall | 105 |
promptly record the full payment and cancel or otherwise release | 106 |
the lien. On repayment of the loan in full, the lien certificate | 107 |
shall be null and void. | 108 |
Sec. 149.412. (A) There is hereby created in each special | 109 |
taxing district that is a public office as defined in section | 110 |
149.011 of the Revised Code and that is not specifically | 111 |
designated in section 149.38, 149.39, 149.41, 149.411, or 149.42 | 112 |
of the Revised Code a special taxing district records commission | 113 |
composed of, at a minimum, the chairperson, a fiscal | 114 |
representative, and a legal representative of the governing board | 115 |
of the special taxing district. The commission shall meet at least | 116 |
once every twelve months and upon the call of the chairperson. | 117 |
The functions of the commission shall be to review | 118 |
applications for one-time disposal of obsolete records and | 119 |
schedules of records retention and disposition submitted by any | 120 |
employee of the special taxing district. The commission may | 121 |
dispose of records pursuant to the procedure outlined in section | 122 |
149.381 of the Revised Code. The commission, at any time, may | 123 |
review any schedule it has previously approved and, for good cause | 124 |
shown, may revise that schedule under the procedure outlined in | 125 |
that section. | 126 |
(B) A special taxing district, the territory of which is | 127 |
coextensive with the territorial limits of a county, upon mutual | 128 |
assent between the special taxing district and the board of county | 129 |
commissioners, may designate the county records commission as the | 130 |
records commission for the special taxing district. Such a | 131 |
designation authorizes the county records commission to exercise | 132 |
all of the duties and responsibilities of a special taxing | 133 |
district records commission. The mutual assent may be manifested | 134 |
in an agreement defining the terms and conditions under which the | 135 |
county records commission is to perform public records-related | 136 |
functions, including establishing records retention and | 137 |
destruction schedules, on behalf of the special taxing district. | 138 |
Sec. 149.52. As used in this section, "archaeological site" | 139 |
means any mounds, earthworks, burial or settlement sites, or other | 140 |
place where evidence of prehistoric or early historic settlement | 141 |
or occupation lies on or below the surface of the ground. | 142 |
The Ohio historical society may accept articles dedicating as | 143 |
preserves real property upon which significant archaeological | 144 |
sites are located, if funds and services are available for their | 145 |
preservation and protection. | 146 |
An archaeological preserve is established when articles of | 147 |
dedication have been filed by or at the direction of the owner of | 148 |
site, or a governmental agency having ownership or control | 149 |
thereof, in the office of the county recorder of the county in | 150 |
which the site is located. | 151 |
Articles of dedication shall be executed by the owner of the | 152 |
land in the same manner and with the same effect as a deed or | 153 |
conveyance of an interest in real property and shall be | 154 |
irrevocable except as provided in this section. The county | 155 |
recorder may not accept articles of dedication for recording | 156 |
unless they have been accepted by the director of the Ohio | 157 |
historical society. The articles shall be recorded in the | 158 |
159 | |
director may not accept articles of dedication unless they contain | 160 |
terms restricting the use of the property which adequately provide | 161 |
for its preservation and protection, for restoration where | 162 |
appropriate, and for archaeological research and study. Whenever | 163 |
possible and consistent with such purposes, the articles shall | 164 |
provide for public access in order that the maximum benefit be | 165 |
obtained. | 166 |
Articles of dedication may contain provisions for the | 167 |
management, custody, and transfer to the state or the society of | 168 |
real property or any estate, or right therein, provisions defining | 169 |
the rights of the owner or operating agency and of the society and | 170 |
its agents, and such other provisions as may be necessary or | 171 |
advisable to carry out the uses and purposes for which the | 172 |
property is dedicated. They may contain conditions under which the | 173 |
owner and the society may agree to rescind the articles. | 174 |
The attorney general, upon request of the director, may bring | 175 |
an action for injunction in any court of competent jurisdiction to | 176 |
enforce the terms of articles of dedication. | 177 |
The director may make or accept amendments of any articles of | 178 |
dedication upon terms and conditions that are consistent with the | 179 |
purposes for which the preserve is dedicated. If the fee simple | 180 |
interest in the property is not held by the society, no amendments | 181 |
shall be made without the written consent of the owner. Each | 182 |
amendment shall be recorded in the same manner as the articles of | 183 |
dedication. | 184 |
Archaeological preserves dedicated under this section shall | 185 |
not be taken for any other use or purpose except another public | 186 |
use or purpose after a finding by a court | 187 |
the existence of an imperative and unavoidable public necessity | 188 |
for such other public use or purpose. | 189 |
All departments, agencies, units, instrumentalities, and | 190 |
political subdivisions of the state, including counties, | 191 |
townships, municipal corporations, park districts, conservancy | 192 |
districts, universities, colleges, and school districts, may | 193 |
dedicate real property under their jurisdiction as archaeological | 194 |
preserves in accordance with this section. | 195 |
No person shall violate any terms or conditions of the | 196 |
articles of dedication of an archaeological preserve. No person | 197 |
shall sell, offer for sale, or possess any artifacts or skeletal | 198 |
remains removed without privilege to do so from an archaeological | 199 |
preserve dedicated under this section. Whoever violates this | 200 |
section is guilty of a misdemeanor of the second degree. Whoever | 201 |
violates or threatens to violate this section may be enjoined from | 202 |
violation. | 203 |
Sec. 317.02. Before entering upon the duties of | 204 |
the county recorder shall give a bond, conditioned for the | 205 |
faithful discharge of the duties | 206 |
bonding or surety company authorized to do business in this state, | 207 |
or, at | 208 |
having real estate in the value of double the amount of the bond | 209 |
over and above all encumbrances to the state in the sum of not | 210 |
less than ten thousand dollars, the surety company and the amount | 211 |
of the bond to be approved by the board of county commissioners. | 212 |
The expense or premium for | 213 |
board and charged to the general fund of the county. | 214 |
bond, with the oath of office required by sections 3.22 and 3.23 | 215 |
of the Revised Code, and by Section 7 of Article XV, Ohio | 216 |
Constitution, and the approval of the board indorsed thereon, | 217 |
shall be deposited with the county treasurer. | 218 |
Sec. 317.04. The county recorder shall keep a seal of | 219 |
office, to be procured at the expense of the county, which | 220 |
county recorder shall affix to all | 221 |
copies of records. | 222 |
Sec. 317.05. The county recorder may appoint deputies to aid | 223 |
224 | |
an appointment or removal shall be in writing and filed with the | 225 |
county treasurer. The county recorder and | 226 |
sureties shall be responsible for
| 227 |
duty or misconduct in office. Before entering upon the discharge | 228 |
of their duties | 229 |
as prescribed in section 317.02 of the Revised Code. | 230 |
Sec. 317.07. | 231 |
county recorder shall deliver to
| 232 |
successor, the seal of office, all books, records, and other | 233 |
instruments of writing belonging to the office, and take
| 234 |
successor's receipt for them. In case of the county recorder's | 235 |
death | 236 |
representatives shall deliver | 237 |
238 |
Sec. 317.08. (A) | 239 |
240 | |
241 | |
general record series to be known as the "official records." The | 242 |
county recorder shall record in the official records all of the | 243 |
following instruments that are presented for recording, upon | 244 |
payment of the fees prescribed by law: | 245 |
(1) | 246 |
Deeds and other instruments of writing for the absolute and | 247 |
unconditional sale or conveyance of lands, tenements, and | 248 |
hereditaments; | 249 |
(2) Notices as provided in sections 5301.47 to 5301.56 of the | 250 |
Revised Code; | 251 |
(3) Judgments or decrees in actions brought under section | 252 |
5303.01 of the Revised Code; | 253 |
(4) Declarations and bylaws, and all amendments to | 254 |
declarations and bylaws, as provided in Chapter 5311. of the | 255 |
Revised Code;
| 256 |
(5) Affidavits as provided in sections 5301.252 and 5301.56 | 257 |
of the Revised Code; | 258 |
(6) Certificates as provided in section 5311.17 of the | 259 |
Revised Code; | 260 |
(7) Articles dedicating archaeological preserves accepted by | 261 |
the director of the Ohio historical society under section 149.52 | 262 |
of the Revised Code; | 263 |
(8) Articles dedicating nature preserves accepted by the | 264 |
director of natural resources under section 1517.05 of the Revised | 265 |
Code; | 266 |
(9) Conveyances of conservation easements and agricultural | 267 |
easements under section 5301.68 of the Revised Code; | 268 |
269 |
(10) Instruments extinguishing agricultural easements under | 270 |
section 901.21 or 5301.691 of the Revised Code or pursuant to the | 271 |
terms of such an easement granted to a charitable organization | 272 |
under section 5301.68 of the Revised Code;
| 273 |
(11) Instruments or orders described in division (B)(2)(b) of | 274 |
section 5301.56 of the Revised Code; | 275 |
(12) No further action letters issued under section 122.654 | 276 |
or 3746.11 of the Revised Code; | 277 |
(13) Covenants not to sue issued under section 3746.12 of the | 278 |
Revised Code, including all covenants not to sue issued pursuant | 279 |
to section 122.654 of the Revised Code; | 280 |
(14) Restrictions on the use of property contained in a no | 281 |
further action letter issued under section 122.654 of the Revised | 282 |
Code, | 283 |
to division (C)(3)(a) of section 3746.10 of the Revised Code, and | 284 |
285 | |
other instrument as provided in division (E) or (F) of section | 286 |
3737.882 of the Revised Code; | 287 |
(15) Any easement executed or granted under section 3734.22, | 288 |
3734.24, 3734.25, or 3734.26 of the Revised Code; | 289 |
(16) Any environmental covenant entered into in accordance | 290 |
with sections 5301.80 to 5301.92 of the Revised Code; | 291 |
292 |
(17) Memoranda of trust, as described in division (A) of | 293 |
section 5301.255 of the Revised Code, that describe specific real | 294 |
property; | 295 |
(18) Agreements entered into under | 296 |
1506.44 of the Revised Code; | 297 |
| 298 |
299 |
| 300 |
supplements, modifications, and extensions of mortgages, or other | 301 |
instruments of writing by which lands, tenements, or hereditaments | 302 |
are or may be mortgaged or otherwise conditionally sold, conveyed, | 303 |
affected, or encumbered; | 304 |
| 305 |
the sale of land executed after September 29, 1961, that by their | 306 |
terms are not required to be fully performed by one or more of the | 307 |
parties to them within one year of the date of the contracts; | 308 |
| 309 |
including supplements, modifications, and amendments of the | 310 |
options, but no option of that nature shall be recorded if it does | 311 |
not state a specific day and year of expiration of its validity; | 312 |
| 313 |
Revised Code, or memorandum of it, that is presented for filing of | 314 |
record | 315 |
| 316 |
(23) Powers of attorney, including all memoranda of trust, as | 317 |
described in division (A) of section 5301.255 of the Revised Code, | 318 |
that do not describe specific real property; | 319 |
| 320 |
(24) Plats and maps of town lots, of the subdivision of town lots, | 321 |
and of other divisions or surveys of lands, any center line survey | 322 |
of a highway located within the county, the plat of which shall be | 323 |
furnished by the director of transportation or county engineer, | 324 |
and all drawings and amendments to drawings, as provided in | 325 |
Chapter 5311. of the Revised Code; | 326 |
| 327 |
328 | |
modifications, and amendments of leases and memoranda of leases; | 329 |
| 330 |
pursuant to section 2133.02 of the Revised Code and durable powers | 331 |
of attorney for health care executed pursuant to section 1337.12 | 332 |
of the Revised Code; | 333 |
(27) Unemployment compensation liens, internal revenue tax | 334 |
liens, and other liens in favor of the United States as described | 335 |
in division (A) of section 317.09 of the Revised Code, personal | 336 |
tax liens, mechanic's liens, agricultural product liens, notices | 337 |
of liens, certificates of satisfaction or partial release of | 338 |
estate tax liens, discharges of recognizances, excise and | 339 |
franchise tax liens on corporations, broker's liens, and liens | 340 |
provided for in section 1513.33, 1513.37, 3752.13, 4141.23, | 341 |
5111.022, or 5311.18 of the Revised Code; and | 342 |
(28) Corrupt activity lien notices filed pursuant to section | 343 |
2923.36 of the Revised Code and medicaid fraud lien notices filed | 344 |
pursuant to section 2933.75 of the Revised Code. | 345 |
(B) All instruments or memoranda of instruments entitled to | 346 |
record shall be recorded in the | 347 |
which they are presented for | 348 |
349 | |
350 | |
351 | |
352 | |
353 | |
354 | |
355 | |
356 | |
357 |
The recording of an option to purchase real estate, including | 358 |
any supplement, modification, and amendment of the option, under | 359 |
this section shall serve as notice to any purchaser of an interest | 360 |
in the real estate covered by the option only during the period of | 361 |
the validity of the option as stated in the option. | 362 |
(C) In | 363 |
the official records
| 364 |
365 | |
366 | |
367 | |
368 | |
369 | |
370 | |
a separate set of records | 371 |
listed in division (A) | 372 |
(D) | 373 |
374 | |
375 | |
376 | |
377 | |
378 |
| 379 |
recorder shall keep a separate set of records containing all | 380 |
transfers, conveyances, or assignments of any type of tangible or | 381 |
intangible personal property or any rights or interests in that | 382 |
property if and to the extent that any person wishes to record | 383 |
that personal property transaction and if the applicable | 384 |
instrument is acknowledged before a notary public. If the | 385 |
transferor is a natural person, the notice of personal property | 386 |
transfer shall be recorded in the county in this state in which | 387 |
the transferor maintains the transferor's principal residence. If | 388 |
the transferor is not a natural person, the notice of personal | 389 |
property transfer shall be recorded in the county in this state in | 390 |
which the transferor maintains its principal place of business. If | 391 |
the transferor does not maintain a principal residence or a | 392 |
principal place of business in this state and the transfer is to a | 393 |
trustee of a legacy trust formed pursuant to Chapter 5816. of the | 394 |
Revised Code, the notice of personal property transfer shall be | 395 |
recorded in the county in this state where that trustee maintains | 396 |
a principal residence or principal place of business. In all other | 397 |
instances, the notice of personal property transfer shall be | 398 |
recorded in the county in this state where the property described | 399 |
in the notice is located. | 400 |
| 401 |
402 | |
403 |
Sec. 317.09. (A)(1) Notices of liens for internal revenue | 404 |
taxes, of liens arising under section 107 of the "Comprehensive | 405 |
Environmental Response, Compensation, and Liability Act of 1980," | 406 |
94 Stat. 2781, 42 U.S.C.A. 9607, as amended, and of any other lien | 407 |
in favor of the United States, as provided in the statutes of the | 408 |
United States or in any regulation adopted under those statutes, | 409 |
certificates discharging the liens, and certificates of release of | 410 |
the liens shall be filed for record, by mail or otherwise, in the | 411 |
office of the county recorder of the county in which the property | 412 |
subject to the lien is situated. If a duplicate copy of a notice | 413 |
of a lien or a certificate of discharge or release of a lien is | 414 |
provided, the county recorder shall endorse on the copy the date | 415 |
and hour that the notice or certificate was received for filing | 416 |
and recording and shall return the copy, by mail or otherwise, to | 417 |
the district director of the internal revenue service of the Ohio | 418 |
district from which the notice or certificate originated, the | 419 |
regional administrator of the region of the United States | 420 |
environmental protection agency from which the notice or | 421 |
certificate originated, or the other official of the United States | 422 |
who originated the notice or certificate, whichever is applicable. | 423 |
(2) | 424 |
When a notice of a lien in favor of the United States is filed, | 425 |
the county recorder shall | 426 |
427 | |
428 | |
429 | |
430 | |
record the lien in the official records provided for in section | 431 |
317.08 of the Revised Code and shall index the lien in the indexes | 432 |
provided for under section 317.18 of the Revised Code. | 433 |
434 | |
shall file and keep all original notices of liens in numerical | 435 |
order. | 436 |
When a certificate of discharge or release of any lien in favor of | 437 |
the United States is issued by the proper official of the United | 438 |
States or the official's delegate and is filed for record in the | 439 |
office of the county recorder in which the original notice of the | 440 |
lien is filed, the county recorder shall | 441 |
certificate | 442 |
443 | |
444 | |
445 | |
the Revised Code and shall index the certificate of discharge or | 446 |
release | 447 |
for in section 317.18 of the Revised Code. | 448 |
(B) | 449 |
450 | |
451 | |
452 | |
453 | |
454 |
| 455 |
magnetic medium specified in section 9.01 of the Revised Code to | 456 |
record the notices of liens and the certificates of discharge or | 457 |
release of liens covered by this section. | 458 |
459 | |
460 | |
461 | |
462 | |
463 | |
464 | |
465 | |
paper versions of the notices and certificates covered by this | 466 |
section because they are no longer needed in that format, the | 467 |
county recorder shall request the county records commission to | 468 |
revise the county's schedule of records retention and disposal in | 469 |
accordance with section 149.38 of the Revised Code to provide for | 470 |
the disposal of those paper records. | 471 |
| 472 |
dollars for filing and indexing each notice of a lien filed | 473 |
pursuant to this section and shall receive a fee of three dollars | 474 |
for filing and indexing a certificate of discharge or release of | 475 |
the lien. The fees provided for in this division shall be | 476 |
collected at the time that the notice or certificate is presented | 477 |
in the office of the county recorder. | 478 |
Sec. 317.10. The county recorder shall record any certified | 479 |
copy of any matter in reference to bankruptcy, which any act of | 480 |
congress provides for, as being necessary to be filed in the | 481 |
county wherein lands of the bankrupt are situated, in order to be | 482 |
notice of such bankruptcy. Such a certified copy shall be recorded | 483 |
in the | 484 |
manner as deeds, in the name of the bankrupt as grantor, and in | 485 |
the name of the trustee in bankruptcy, or receiver, as grantee. | 486 |
The county recorder shall be paid the same fees for recording such | 487 |
a certified copy as is provided in section 317.32 of the Revised | 488 |
Code. | 489 |
Sec. 317.111. No instrument by which the title to real | 490 |
estate or personal property, or any interest therein or lien | 491 |
thereon, is conveyed, created, encumbered, assigned, or otherwise | 492 |
disposed of, shall be received for record or filing by the county | 493 |
recorder unless the name of the person who, and governmental | 494 |
agency, if any, | 495 |
496 | |
is either printed, typewritten, stamped, or signed in a legible | 497 |
manner. An instrument is in compliance with this section if it | 498 |
contains a statement in the following form: "This instrument was | 499 |
prepared by (name)." | 500 |
This section does not apply to any instrument executed prior | 501 |
to October 5, 1955, nor to the following: any decree, order, | 502 |
judgment, or writ of any court; any will or death certificate; any | 503 |
instrument executed or acknowledged outside of this state. | 504 |
Sec. 317.112. (A) Each instrument and its contents by which | 505 |
the title to real estate or personal property, or by which any | 506 |
interest in or lien on real estate or personal property, is | 507 |
conveyed, created, encumbered, assigned, discharged, canceled, or | 508 |
otherwise disposed of, and that is presented to the county | 509 |
recorder for recording or filing | 510 |
511 |
| 512 |
permits the legible reproduction of the instrument | 513 |
514 |
| 515 |
sufficiently legible to permit their reproduction by photographic | 516 |
or microphotographic processes. | 517 |
(B)(1) If an instrument that is described in division (A) of | 518 |
this section and that is presented for recording or filing does | 519 |
not satisfy | 520 |
recorder | 521 |
require the person who presented the instrument for recording or | 522 |
filing to do either of the following: | 523 |
(a) If the instrument presented was a copy of an original | 524 |
document, to substitute the original document for recording or | 525 |
filing if it satisfies the requirements of division (A) of this | 526 |
section; or | 527 |
(b) To prepare or cause to be prepared, and present for | 528 |
recording or filing a true copy of the instrument, which true copy | 529 |
shall be handwritten or typewritten, satisfy the requirements of | 530 |
division (A) of this section, and contain a certification of the | 531 |
person who prepared the true copy that it is a true copy of the | 532 |
instrument. | 533 |
(2) The county recorder shall attach a true copy of an | 534 |
instrument that is presented for recording or filing pursuant to | 535 |
division (B)(1)(b) of this section to the instrument that was | 536 |
presented for recording or filing. | 537 |
(3) The notice that is imparted by the recording or filing of | 538 |
an instrument is not affected if the county recorder accepts an | 539 |
instrument for recording or filing that subsequently is found not | 540 |
to satisfy | 541 |
section. | 542 |
(C) This section does not apply to wills or death | 543 |
certificates. | 544 |
Sec. 317.12. Upon the presentation of a deed or other | 545 |
instrument of writing for record, the county recorder shall | 546 |
indorse thereon the date, the precise time of its presentation, | 547 |
and a file number. | 548 |
and in the order in which the instrument of writing is received | 549 |
for record, except financing statements, which | 550 |
separate series of file numbers and may be filed separately, as | 551 |
provided by sections 1309.501 to 1309.527 of the Revised Code. | 552 |
553 | |
554 | |
shall, without fee, give to the person presenting such instrument | 555 |
a receipt naming the parties thereto | 556 |
557 | |
is recorded, the county recorder shall indorse on it the time when | 558 |
recorded, and the number or letter and page of the | 559 |
records in which it is recorded. | 560 |
Sec. 317.13. (A) Except as otherwise provided in division | 561 |
(B) of this section, the county recorder shall record in the | 562 |
563 | |
typewriting, or printing, or by any authorized photographic or | 564 |
electronic process, all deeds, mortgages, plats, or other | 565 |
instruments of writing that are required or authorized by the | 566 |
Revised Code to be recorded and that are presented to the county | 567 |
recorder for that purpose. The county recorder shall record the | 568 |
instruments in regular succession, according to the priority of | 569 |
presentation, and shall enter the file number at the beginning of | 570 |
the record. On the record of each instrument, the county recorder | 571 |
shall record the date and precise time the instrument was | 572 |
presented for record. All records made, prior to July 28, 1949, by | 573 |
means authorized by this section or by section 9.01 of the Revised | 574 |
Code shall be deemed properly made. | 575 |
(B) The county recorder may refuse to record an instrument of | 576 |
writing presented | 577 |
is not required or authorized by the Revised Code to be recorded | 578 |
or the county recorder has reasonable cause to believe the | 579 |
instrument is materially false or fraudulent. This division does | 580 |
not create a duty upon a recorder to inspect, evaluate, or | 581 |
investigate an instrument of writing that is presented for | 582 |
recording. | 583 |
(C) If a person presents an instrument of writing to the | 584 |
county recorder for recording and the county recorder, pursuant to | 585 |
division (B) of this section, refuses to record the instrument, | 586 |
the person | 587 |
action for an order from the court of common pleas in the county | 588 |
that the county recorder serves, to require the county recorder to | 589 |
record the instrument. If the court determines that the instrument | 590 |
is required or authorized by the Revised Code to be recorded and | 591 |
is not materially false or fraudulent, it shall order the county | 592 |
recorder to record the instrument. | 593 |
Sec. 317.15. When a deed or other instrument of writing for | 594 |
the sale, conveyance, or encumbrance of lands, tenements, or | 595 |
hereditaments, situated within this state, has been recorded in | 596 |
the | 597 |
the county in which they are situated, whether or not the county | 598 |
in which | 599 |
the territory in which | 600 |
hereditaments are situated, any person interested therein may | 601 |
procure, from the official records of the county in which the | 602 |
instrument is recorded, a certified copy of | 603 |
the county recorder, with | 604 |
and cause it to be recorded in the county where such lands, | 605 |
tenements, or hereditaments lie, in the manner provided by section | 606 |
5301.25 of the Revised Code. In making such a record, the | 607 |
certificate shall have the same validity and legal effect as the | 608 |
record of other deeds and instruments of writing. | 609 |
Sec. 317.17. When directed by the board of county | 610 |
commissioners to do so, the county recorder may transcribe in | 611 |
612 | |
from the records of other counties, all deeds, mortgages, powers | 613 |
of attorney, and other instruments of writing, for the sale, | 614 |
conveyance, or encumbrance of lands, tenements, or hereditaments | 615 |
situated within | 616 |
transcribed, | 617 |
the county and have the same legal effect as other records of | 618 |
instruments of like kind recorded originally in | 619 |
recorder's office. Copies of | 620 |
in evidence in the same manner and with the same effect as | 621 |
original records of like instruments. | 622 |
Sec. 317.18. | 623 |
The county recorder shall make and keep up | 624 |
625 | |
parties to all instruments previously received for record by | 626 |
the county recorder. | 627 |
628 | |
629 | |
630 | |
township, and section or the survey number and number of acres, or | 631 |
the permanent parcel number provided for under section 319.28 of | 632 |
the Revised Code, or the lot and sublot number and the part | 633 |
thereof, all as the case requires, of each tract, parcel, or lot | 634 |
of land described in any such instrument. The name of each grantor | 635 |
shall be entered in the direct index | 636 |
637 | |
638 | |
639 | |
640 | |
641 | |
642 | |
643 |
As to notices of claims filed in accordance with sections | 644 |
5301.51, 5301.52, and 5301.56 of the Revised Code, there shall be | 645 |
entered in the reverse index | 646 |
of each claimant, followed | 647 |
present owner of title against whom the claim is asserted, if the | 648 |
notice contains the name of the present owner; or, if the notice | 649 |
contains the names of more than one such owner, there shall be | 650 |
entered the name of the first owner followed by "and others" or | 651 |
its equivalent. | 652 |
In all cases of deeds, mortgages, or other instruments made | 653 |
by any sheriff, master commissioner, marshal, auditor, executor, | 654 |
administrator, trustee, or other officer, for the sale, | 655 |
conveyance, or encumbrance of any lands, tenements, or | 656 |
hereditaments, and recorded in the recorder's office, the recorder | 657 |
shall index the parties to such instrument under their appropriate | 658 |
letters, respectively, as follows: | 659 |
(A) The names of the persons represented by such officer as | 660 |
owners of the lands, tenements, or hereditaments described in any | 661 |
such instruments; | 662 |
(B) The official designation of the officer by whom such | 663 |
instrument was made; | 664 |
(C) The individual names of the officers by whom such | 665 |
instrument was made. | 666 |
| 667 |
668 | |
669 | |
670 | |
671 | |
672 | |
673 | |
674 | |
675 |
| 676 |
677 | |
of the board of county commissioners, it becomes necessary to | 678 |
transcribe, on account of its worn out or incomplete condition, | 679 |
any volume of an index in use, such volume shall be revised and | 680 |
transcribed to conform with this section; except that in counties | 681 |
having a sectional index in conformity with section 317.20 of the | 682 |
Revised Code, such transcript shall be only a copy of the | 683 |
original. | 684 |
Sec. 317.19. The county recorder shall keep a daily register | 685 |
of deeds | 686 |
687 | |
to the names of the grantors, respectively, all deeds and | 688 |
mortgages affecting real estate, filed in | 689 |
recorder's office. | 690 |
register in | 691 |
to the inspection of the public during business hours. The county | 692 |
recorder may destroy | 693 |
of a period of ten years from the date of the last entry in | 694 |
the register. | 695 |
Sec. 317.20. (A) When, in the opinion of the board of county | 696 |
commissioners, sectional indexes are needed and it so directs, in | 697 |
addition to the | 698 |
317.18 of the Revised Code, the board may provide for making, in | 699 |
books prepared for that purpose, sectional indexes to the records | 700 |
of all real estate in the county beginning with some designated | 701 |
year and continuing through the period of years that the board | 702 |
specifies. The sectional indexes shall place under the heads of | 703 |
the original surveyed sections or surveys, parts of a section or | 704 |
survey, squares, subdivisions, permanent parcel numbers provided | 705 |
for under section 319.28 of the Revised Code, or lots, on the | 706 |
left-hand page or on the upper portion of that page of the index | 707 |
book, the name of the grantor, then the name of the grantee, then | 708 |
the number and page of the record in which the instrument is found | 709 |
recorded, then the character of the instrument, and then a | 710 |
pertinent description of the interest in property conveyed by the | 711 |
deed, lease, or assignment of lease, and shall place under similar | 712 |
headings on the right-hand page or on the lower portion of that | 713 |
page of the index book, beginning at the bottom, all the | 714 |
mortgages, liens, notices provided for in sections 5301.51, | 715 |
5301.52, and 5301.56 of the Revised Code, or other encumbrances | 716 |
affecting the real estate. | 717 |
(B) The compensation for the services rendered under this | 718 |
section shall be paid from the general revenue fund of the county, | 719 |
and no additional levy shall be made in consequence of the | 720 |
services. | 721 |
(C) If the board of county commissioners decides to have | 722 |
sectional indexes made, it shall advertise for three consecutive | 723 |
weeks in one newspaper of general circulation in the county or as | 724 |
provided in section 7.16 of the Revised Code for sealed proposals | 725 |
to do the work provided for in this section, shall contract with | 726 |
the lowest and best bidder, and shall require the successful | 727 |
bidder to give a bond for the faithful performance of the contract | 728 |
in the sum that the board fixes. The work shall be done to the | 729 |
acceptance of the auditor of state upon allowance by the board. | 730 |
The board may reject any and all bids for the work, provided that | 731 |
no more than five cents shall be paid for each entry of each tract | 732 |
or lot of land. | 733 |
(D) When the sectional indexes are brought up and completed, | 734 |
the county recorder shall maintain the indexes and comply with | 735 |
division (E) of this section in connection with registered land. | 736 |
(E)(1) As used in division (E) of this section, "housing | 737 |
accommodations" and "restrictive covenant" have the same meanings | 738 |
as in section 4112.01 of the Revised Code. | 739 |
(2) In connection with any transfer of registered land that | 740 |
occurs on and after March 30, 1999, in accordance with Chapters | 741 |
5309. and 5310. of the Revised Code, the county recorder shall | 742 |
delete from the sectional indexes maintained under this section | 743 |
all references to any restrictive covenant that appears to apply | 744 |
to the transferred registered land, if any inclusion of the | 745 |
restrictive covenant in a transfer, rental, or lease of housing | 746 |
accommodations, any honoring or exercising of the restrictive | 747 |
covenant, or any attempt to honor or exercise the restrictive | 748 |
covenant constitutes an unlawful discriminatory practice under | 749 |
division (H)(9) of section 4112.02 of the Revised Code. | 750 |
Sec. 317.22. No deed of absolute conveyance of land or any | 751 |
conveyance, absolute or otherwise, of minerals or mineral rights | 752 |
shall be recorded by the county recorder until: | 753 |
(A) The conveyance presented to the county recorder bears the | 754 |
stamp of the county auditor stating the conveyance has been | 755 |
examined and the grantor has complied with section 319.202 of the | 756 |
Revised Code; | 757 |
(B) Such conveyance has been presented to the county auditor, | 758 |
and by the county auditor indorsed "transferred," or "transfer not | 759 |
necessary." | 760 |
Before any real estate, the title to which has passed under | 761 |
the laws of descent, is transferred from the name of the ancestor | 762 |
to the heir at law or next of kin of such ancestor, or to any | 763 |
grantee of such heir or next of kin; and before any deed or | 764 |
conveyance of real estate made by any such heir or next of kin is | 765 |
presented to or filed for record by the recorder, the heir or next | 766 |
of kin, or that person's grantee, agent, or attorney shall present | 767 |
to the auditor the affidavit of such heir or next of kin, or of | 768 |
two persons resident of this state, each of whom has personal | 769 |
knowledge of the facts. Such affidavit shall set forth the date of | 770 |
the ancestor's death, and the place of residence at the time of | 771 |
death; the fact that the ancestor died intestate; the names, ages, | 772 |
and addresses, so far as known and can be ascertained, of each of | 773 |
such ancestor's heirs at law and next of kin, who, by the | 774 |
ancestor's death, inherited such real estate, the relationship of | 775 |
each to the ancestor, and the part or portion of such real estate | 776 |
inherited by each. Such transfers shall be made by the auditor in | 777 |
accordance with the statement contained in the affidavit, and the | 778 |
auditor shall indorse upon the deed or conveyance the fact that | 779 |
such transfer was made by affidavit. The affidavit shall be filed | 780 |
with the county recorder of the county in which such real estate | 781 |
is situated, at or before the time such deed or conveyance is | 782 |
filed with the county recorder, and shall be recorded by the | 783 |
county recorder of the county in the | 784 |
records and indexed in the | 785 |
reverse indexes in the county recorder's office, in the name of | 786 |
such ancestor as grantor and of each such heir or next of kin as | 787 |
grantee, in the same manner as if such names occurred in a deed of | 788 |
conveyance from the ancestor to such heirs at law. The county | 789 |
recorder shall receive the same fees for such indexing and | 790 |
recording as provided by section 317.32 of the Revised Code. | 791 |
(C) The record of such affidavit shall, in the trial of any | 792 |
cause, so far as competent, be prima-facie evidence. | 793 |
(D) No county recorder shall record a conveyance if the | 794 |
indorsement, indorsements, or stamps of indorsement of a county | 795 |
auditor indicating compliance with section 319.202 of the Revised | 796 |
Code on the conveyance are in whole or in part defaced, illegible, | 797 |
or incomplete. | 798 |
Sec. 317.26. Upon the presentation of any instrument of | 799 |
writing for filing or record, the county recorder shall indorse | 800 |
thereon the fee | 801 |
instrument | 802 |
803 |
Sec. 317.28. No county recorder, and no deputy | 804 |
of | 805 |
instrument required to be filed or recorded in
| 806 |
recorder's office. | 807 |
Sec. 317.29. When the records in the county recorder's | 808 |
office, or any part of them, become defaced or injured, the | 809 |
recorder, when directed to do so by the board of county | 810 |
commissioners, shall transcribe them into new books or on other | 811 |
media, which shall be as valid as the original record, and | 812 |
transcripts from the new books or other media shall be received | 813 |
and taken as of the same force and effect. | 814 |
Sec. 317.31. When any instrument or record mentioned in | 815 |
section 317.30 of the Revised Code is presented to the county | 816 |
recorder or other proper custodian of such records, | 817 |
recorder or other custodian shall forthwith record and index it in | 818 |
the same manner as provided for in the original recording. A | 819 |
competent person shall compare such record with the instrument so | 820 |
recorded, and, if correctly recorded, certify on the margin of the | 821 |
page upon which | 822 |
it. | 823 |
Sec. 317.32. The county recorder shall charge and collect | 824 |
the following fees, to include, except as otherwise provided in | 825 |
division (A)(2) of this section, base fees for the recorder's | 826 |
services and housing trust fund fees collected pursuant to section | 827 |
317.36 of the Revised Code: | 828 |
(A)(1) Except as otherwise provided in division (A)(2) of | 829 |
this section, for recording and indexing an instrument if the | 830 |
photocopy or any similar process is employed, a base fee of | 831 |
fourteen dollars for the first two pages and a housing trust fund | 832 |
fee of fourteen dollars, and a base fee of four dollars and a | 833 |
housing trust fund fee of four dollars for each subsequent page, | 834 |
size eight and one-half inches by fourteen inches, or fraction of | 835 |
a page, including the caption page, of such instrument; | 836 |
(2) For recording and indexing an instrument described in | 837 |
division | 838 |
photocopy or any similar process is employed, a fee of | 839 |
twenty-eight dollars for the first two pages to be deposited as | 840 |
specified elsewhere in this division, and a fee of eight dollars | 841 |
to be deposited in the same manner for each subsequent page, size | 842 |
eight and one-half inches by fourteen inches, or fraction of a | 843 |
page, including the caption page, of that instrument. If the | 844 |
county recorder's technology fund has been established under | 845 |
section 317.321 of the Revised Code, of the twenty-eight dollars, | 846 |
fourteen dollars shall be deposited into the county treasury to | 847 |
the credit of the county recorder's technology fund and fourteen | 848 |
dollars shall be deposited into the county treasury to the credit | 849 |
of the county general fund. If the county recorder's technology | 850 |
fund has not been established, the twenty-eight dollars shall be | 851 |
deposited into the county treasury to the credit of the county | 852 |
general fund. | 853 |
(B) For certifying a photocopy from the record previously | 854 |
recorded, a base fee of one dollar and a housing trust fund fee of | 855 |
one dollar per page, size eight and one-half inches by fourteen | 856 |
inches, or fraction of a page; for each certification if the | 857 |
recorder's seal is required, except as to instruments issued by | 858 |
the armed forces of the United States, a base fee of fifty cents | 859 |
and a housing trust fund fee of fifty cents; | 860 |
(C) | 861 |
862 | |
863 | |
864 |
| 865 |
instrument, a base fee of two dollars and a housing trust fund fee | 866 |
of two dollars for each marginal reference set out in that | 867 |
instrument, in addition to the fees set forth in division (A)(1) | 868 |
of this section; | 869 |
| 870 |
pursuant to section 1309.519 of the Revised Code, financing | 871 |
statements covering crops growing or to be grown, timber to be | 872 |
cut, minerals or the like, including oil and gas, accounts subject | 873 |
to section 1309.301 of the Revised Code, or fixture filings made | 874 |
pursuant to section 1309.334 of the Revised Code, a base fee of | 875 |
two dollars and a housing trust fund fee of two dollars for each | 876 |
name indexed; | 877 |
| 878 |
879 | |
880 | |
881 |
| 882 |
maps, in the office of the recorder as required under sections | 883 |
303.11 and 519.11 of the Revised Code, a base fee of twenty-five | 884 |
dollars and a housing trust fund fee of twenty-five dollars, | 885 |
regardless of the size or length of the resolutions; | 886 |
| 887 |
in the office of the recorder as required under sections 303.12 | 888 |
and 519.12 of the Revised Code, a base fee of ten dollars and a | 889 |
housing trust fund fee of ten dollars regardless of the size or | 890 |
length of the amendments; | 891 |
| 892 |
recording and indexing as provided for in division (A)(1) or (2) | 893 |
of this section, a base fee of one dollar and a housing trust fund | 894 |
fee of one dollar per page, size eight and one-half inches by | 895 |
fourteen inches, or fraction thereof; | 896 |
| 897 |
fee of one dollar and a housing trust fund fee of one dollar per | 898 |
page, size eight and one-half inches by fourteen inches, or | 899 |
fraction thereof; for long distance facsimile transmission of a | 900 |
document, a base fee of two dollars and a housing trust fund fee | 901 |
of two dollars per page, size eight and one-half inches by | 902 |
fourteen inches, or fraction thereof; | 903 |
| 904 |
section 2133.02 of the Revised Code or a durable power of attorney | 905 |
for health care executed pursuant to section 1337.12 of the | 906 |
Revised Code, or both a declaration and a durable power of | 907 |
attorney for health care, a base fee of at least fourteen dollars | 908 |
but not more than twenty dollars and a housing trust fund fee of | 909 |
at least fourteen dollars but not more than twenty dollars. | 910 |
In any county in which the recorder employs the photostatic | 911 |
or any similar process for recording maps, plats, or prints the | 912 |
recorder shall determine, charge, and collect for the recording or | 913 |
rerecording of any map, plat, or print, a base fee of five cents | 914 |
and a housing trust fund fee of five cents per square inch, for | 915 |
each square inch of the map, plat, or print filed for that | 916 |
recording or rerecording, with a minimum base fee of twenty | 917 |
dollars and a minimum housing trust fund fee of twenty dollars; | 918 |
for certifying a copy from the record, a base fee of two cents and | 919 |
a housing trust fund fee of two cents per square inch of the | 920 |
record, with a minimum base fee of two dollars and a minimum | 921 |
housing trust fund fee of two dollars. | 922 |
The fees provided in this section shall be paid upon the | 923 |
presentation of the instruments for record or upon the application | 924 |
for any certified copy of the record, except that the payment of | 925 |
926 | |
927 | |
928 | |
929 | |
930 | |
931 | |
copies of instruments conveying or extinguishing agricultural | 932 |
easements to the office of farmland preservation in the department | 933 |
of agriculture under division (H) of section 5301.691 of the | 934 |
Revised Code shall be governed by that division. | 935 |
Sec. 317.35. (A) The county recorder shall record the plans | 936 |
and drawings filed | 937 |
and shall make them available for public inspection. | 938 |
(B) For | 939 |
charge for photocopying ten dollars for the first two pages and | 940 |
two dollars for each page thereafter. | 941 |
Sec. 317.36. (A) The county recorder shall collect the low- | 942 |
and moderate-income housing trust fund fee as specified in | 943 |
sections 317.114, 317.32, 1563.42, 1702.59, 2505.13, 4141.23, | 944 |
4509.60, 5164.56, 5310.15, 5703.93, 5719.07, 5727.56, | 945 |
5733.22, 6101.09, and 6115.09 of the Revised Code. The amount of | 946 |
any housing trust fund fee the recorder is authorized to collect | 947 |
is equal to the amount of any base fee the recorder is authorized | 948 |
to collect for services. The housing trust fund fee shall be | 949 |
collected in addition to the base fee. | 950 |
(B) The recorder shall certify the amounts collected as | 951 |
housing trust fund fees pursuant to division (A) of this section | 952 |
into the county treasury as housing trust fund fees to be paid to | 953 |
the treasurer of state pursuant to section 319.63 of the Revised | 954 |
Code. | 955 |
Sec. 319.203. Subject to division (B) of section 315.251 of | 956 |
the Revised Code, the county auditor and the county engineer of | 957 |
each county, by written agreement, shall adopt standards governing | 958 |
conveyances of real property in the county. These standards may | 959 |
include the requirements specified in section 315.251 of the | 960 |
Revised Code. The county auditor and county engineer may modify | 961 |
those standards from time to time as they consider necessary or | 962 |
desirable. The standards shall be adopted or modified only after | 963 |
the county auditor and county engineer have held two public | 964 |
hearings, not less than ten days apart, concerning adoption or | 965 |
modification of the standards. The standards shall be available | 966 |
for public inspection during normal business hours at the offices | 967 |
of the county auditor and county engineer. | 968 |
Before the county auditor transfers any conveyance of real | 969 |
property presented to the auditor under section 319.20 or 315.251 | 970 |
of the Revised Code, the county auditor shall review the | 971 |
conveyance to determine whether it complies with the standards | 972 |
adopted under this section, Chapter 317. of the Revised Code, and | 973 |
local county recorder requirements. The county auditor shall not | 974 |
transfer, and the county recorder shall not record, any conveyance | 975 |
that does not comply with | 976 |
section, Chapter 317. of the Revised Code, and local county | 977 |
recorder requirements. | 978 |
Sec. 319.302. (A)(1) Real property that is not intended | 979 |
primarily for use in a business activity shall qualify for a | 980 |
partial exemption from real property taxation. For purposes of | 981 |
this partial exemption, "business activity" includes all uses of | 982 |
real property, except farming; leasing property for farming; | 983 |
occupying or holding property improved with single-family, | 984 |
two-family, or three-family dwellings; leasing property improved | 985 |
with single-family, two-family, or three-family dwellings; or | 986 |
holding vacant land that the county auditor determines will be | 987 |
used for farming or to develop single-family, two-family, or | 988 |
three-family dwellings. For purposes of this partial exemption, | 989 |
"farming" does not include land used for the commercial production | 990 |
of timber that is receiving the tax benefit under section 5713.23 | 991 |
or 5713.31 of the Revised Code and all improvements connected with | 992 |
such commercial production of timber. | 993 |
(2) Each year, the county auditor shall review each parcel of | 994 |
real property to determine whether it qualifies for the partial | 995 |
exemption provided for by this section as of the first day of | 996 |
January of the current tax year. | 997 |
(B) After complying with section 319.301 of the Revised Code, | 998 |
the county auditor shall reduce the remaining sums to be levied by | 999 |
qualifying levies against each parcel of real property that is | 1000 |
listed on the general tax list and duplicate of real and public | 1001 |
utility property for the current tax year and that qualifies for | 1002 |
partial exemption under division (A) of this section, and against | 1003 |
each manufactured and mobile home that is taxed pursuant to | 1004 |
division (D)(2) of section 4503.06 of the Revised Code and that is | 1005 |
on the manufactured home tax list for the current tax year, by ten | 1006 |
per cent, to provide a partial exemption for that parcel or home. | 1007 |
For the purposes of this division: | 1008 |
(1) "Qualifying levy" means a levy approved at an election | 1009 |
held before | 1010 |
1011 | |
within the ten-mill limitation | 1012 |
charter of a municipal corporation | 1013 |
list for tax year 2013; a subsequent renewal of any such levy; or | 1014 |
a subsequent substitute for such a levy under section 5705.199 of | 1015 |
the Revised Code. | 1016 |
(2) "Qualifying levy" does not include any replacement | 1017 |
imposed under section 5705.192 of the Revised Code of any levy | 1018 |
described in division (B)(1) of this section. | 1019 |
(C) Except as otherwise provided in sections 323.152, | 1020 |
323.158, 505.06, and 715.263 of the Revised Code, the amount of | 1021 |
the taxes remaining after any such reduction shall be the real and | 1022 |
public utility property taxes charged and payable on each parcel | 1023 |
of real property, including property that does not qualify for | 1024 |
partial exemption under division (A) of this section, and the | 1025 |
manufactured home tax charged and payable on each manufactured or | 1026 |
mobile home, and shall be the amounts certified to the county | 1027 |
treasurer for collection. Upon receipt of the real and public | 1028 |
utility property tax duplicate, the treasurer shall certify to the | 1029 |
tax commissioner the total amount by which the real property taxes | 1030 |
were reduced under this section, as shown on the duplicate. Such | 1031 |
reduction shall not directly or indirectly affect the | 1032 |
determination of the principal amount of notes that may be issued | 1033 |
in anticipation of any tax levies or the amount of bonds or notes | 1034 |
for any planned improvements. If after application of sections | 1035 |
5705.31 and 5705.32 of the Revised Code and other applicable | 1036 |
provisions of law, including divisions (F) and (I) of section | 1037 |
321.24 of the Revised Code, there would be insufficient funds for | 1038 |
payment of debt charges on bonds or notes payable from taxes | 1039 |
reduced by this section, the reduction of taxes provided for in | 1040 |
this section shall be adjusted to the extent necessary to provide | 1041 |
funds from such taxes. | 1042 |
(D) The tax commissioner may adopt rules governing the | 1043 |
administration of the partial exemption provided for by this | 1044 |
section. | 1045 |
(E) The determination of whether property qualifies for | 1046 |
partial exemption under division (A) of this section is solely for | 1047 |
the purpose of allowing the partial exemption under division (B) | 1048 |
of this section. | 1049 |
Sec. 323.152. In addition to the reduction in taxes required | 1050 |
under section 319.302 of the Revised Code, taxes shall be reduced | 1051 |
as provided in divisions (A) and (B) of this section. | 1052 |
(A)(1) Division (A) of this section applies to any of the | 1053 |
following persons: | 1054 |
(a) A person who is permanently and totally disabled; | 1055 |
(b) A person who is sixty-five years of age or older; | 1056 |
(c) A person who is the surviving spouse of a deceased person | 1057 |
who was permanently and totally disabled or sixty-five years of | 1058 |
age or older and who applied and qualified for a reduction in | 1059 |
taxes under this division in the year of death, provided the | 1060 |
surviving spouse is at least fifty-nine but not sixty-five or more | 1061 |
years of age on the date the deceased spouse dies. | 1062 |
(2) Real property taxes on a homestead owned and occupied, or | 1063 |
a homestead in a housing cooperative occupied, by a person to whom | 1064 |
division (A) of this section applies shall be reduced for each | 1065 |
year for which an application for the reduction has been approved. | 1066 |
The reduction shall equal one of the following amounts, as | 1067 |
applicable to the person: | 1068 |
(a) If the person received a reduction under division (A) of | 1069 |
this section for tax year 2006, the greater of the reduction for | 1070 |
that tax year or the amount computed under division (A)(3) of this | 1071 |
section; | 1072 |
(b) If the person received a reduction under division (A) of | 1073 |
this section for tax year 2013 or under section | 1074 |
of the Revised Code for tax year 2014 or the person is the | 1075 |
surviving spouse of such a person and the surviving spouse is at | 1076 |
least fifty-nine years of age on the date the deceased spouse | 1077 |
dies, the amount computed under division (A)(3) of this section. | 1078 |
For purposes of divisions (A)(2)(b) and (c) of this section, a | 1079 |
person receives a reduction under division (A) of this section or | 1080 |
under section 4503.065 of the Revised Code for tax year 2013 or | 1081 |
2014, respectively, if the person files a late application for | 1082 |
that respective tax year that is approved by the county auditor | 1083 |
under section 323.153 or 4503.066 of the Revised Code. | 1084 |
(c) If the person | 1085 |
1086 | |
1087 | |
this section and the person's total income does not exceed thirty | 1088 |
thousand dollars, as adjusted under division (A)(4) of this | 1089 |
section, the amount computed under division (A)(3) of this | 1090 |
section. | 1091 |
(3) The amount of the reduction under division (A)(3) of this | 1092 |
section equals the product of the following: | 1093 |
(a) Twenty-five thousand dollars of the true value of the | 1094 |
property in money; | 1095 |
(b) The assessment percentage established by the tax | 1096 |
commissioner under division (B) of section 5715.01 of the Revised | 1097 |
Code, not to exceed thirty-five per cent; | 1098 |
(c) The effective tax rate used to calculate the taxes | 1099 |
charged against the property for the current year, where | 1100 |
"effective tax rate" is defined as in section 323.08 of the | 1101 |
Revised Code; | 1102 |
(d) The quantity equal to one minus the sum of the percentage | 1103 |
reductions in taxes received by the property for the current tax | 1104 |
year under section 319.302 of the Revised Code and division (B) of | 1105 |
section 323.152 of the Revised Code. | 1106 |
(4) Each calendar year, the tax commissioner shall adjust the | 1107 |
total income threshold described in division (A)(2)(c) of this | 1108 |
section by completing the following calculations in September of | 1109 |
each year: | 1110 |
(a) Determine the percentage increase in the gross domestic | 1111 |
product deflator determined by the bureau of economic analysis of | 1112 |
the United States department of commerce from the first day of | 1113 |
January of the preceding calendar year to the last day of December | 1114 |
of the preceding calendar year; | 1115 |
(b) Multiply that percentage increase by the total income | 1116 |
threshold for the current tax year; | 1117 |
(c) Add the resulting product to the total income threshold | 1118 |
for the current tax year; | 1119 |
(d) Round the resulting sum to the nearest multiple of one | 1120 |
hundred dollars. | 1121 |
The commissioner shall certify the amount resulting from the | 1122 |
adjustment to each county auditor not later than the first day of | 1123 |
December each year. The certified amount applies to the following | 1124 |
tax year for persons described in division (A)(2)(c) of this | 1125 |
section. The commissioner shall not make the adjustment in any | 1126 |
calendar year in which the amount resulting from the adjustment | 1127 |
would be less than the total income threshold for the current tax | 1128 |
year. | 1129 |
(B) To provide a partial exemption, real property taxes on | 1130 |
any homestead, and manufactured home taxes on any manufactured or | 1131 |
mobile home on which a manufactured home tax is assessed pursuant | 1132 |
to division (D)(2) of section 4503.06 of the Revised Code, shall | 1133 |
be reduced for each year for which an application for the | 1134 |
reduction has been approved. The amount of the reduction shall | 1135 |
equal two and one-half per cent of the amount of taxes to be | 1136 |
levied by qualifying levies on the homestead or the manufactured | 1137 |
or mobile home after applying section 319.301 of the Revised Code. | 1138 |
For the purposes of this division, "qualifying levy" has the same | 1139 |
meaning as in section 319.302 of the Revised Code. | 1140 |
(C) The reductions granted by this section do not apply to | 1141 |
special assessments or respread of assessments levied against the | 1142 |
homestead, and if there is a transfer of ownership subsequent to | 1143 |
the filing of an application for a reduction in taxes, such | 1144 |
reductions are not forfeited for such year by virtue of such | 1145 |
transfer. | 1146 |
(D) The reductions in taxable value referred to in this | 1147 |
section shall be applied solely as a factor for the purpose of | 1148 |
computing the reduction of taxes under this section and shall not | 1149 |
affect the total value of property in any subdivision or taxing | 1150 |
district as listed and assessed for taxation on the tax lists and | 1151 |
duplicates, or any direct or indirect limitations on indebtedness | 1152 |
of a subdivision or taxing district. If after application of | 1153 |
sections 5705.31 and 5705.32 of the Revised Code, including the | 1154 |
allocation of all levies within the ten-mill limitation to debt | 1155 |
charges to the extent therein provided, there would be | 1156 |
insufficient funds for payment of debt charges not provided for by | 1157 |
levies in excess of the ten-mill limitation, the reduction of | 1158 |
taxes provided for in sections 323.151 to 323.159 of the Revised | 1159 |
Code shall be proportionately adjusted to the extent necessary to | 1160 |
provide such funds from levies within the ten-mill limitation. | 1161 |
(E) No reduction shall be made on the taxes due on the | 1162 |
homestead of any person convicted of violating division (D) or (E) | 1163 |
of section 323.153 of the Revised Code for a period of three years | 1164 |
following the conviction. | 1165 |
Sec. 323.43. Each person owning lands may authorize or | 1166 |
consent to the payment by another of the taxes levied upon those | 1167 |
lands or the surface owner of lands may pay the taxes levied upon | 1168 |
coal under the land if the taxes are delinquent, without consent | 1169 |
of the owner of the coal. A person paying those taxes shall first | 1170 |
obtain from the owner of the lands, except in the case of coal, a | 1171 |
certificate of authority to pay them that is signed and | 1172 |
acknowledged before an officer authorized to administer oaths. The | 1173 |
certificate shall contain an accurate description of the property | 1174 |
as shown by the tax duplicate, the amount of the taxes levied on | 1175 |
the property, the year for which they were levied, the name of the | 1176 |
person authorized to pay them, and the date of the payment of the | 1177 |
taxes. | 1178 |
If the tax on coal has been paid by the surface owner, the | 1179 |
certificate shall contain an accurate description of the property | 1180 |
as shown by the tax duplicate, the amount of the taxes levied on | 1181 |
the coal, the year for which they were levied, and the date of the | 1182 |
payment of the taxes. | 1183 |
The person paying those taxes shall file the certificate in | 1184 |
the office of the county recorder for record within ten days from | 1185 |
the date of the payment of the taxes. When the certificate has | 1186 |
been filed, the amount of the tax, with interest at eight per cent | 1187 |
per annum from the date of the payment of the tax, shall become a | 1188 |
lien upon such real estate in preference to all liens thereafter | 1189 |
attaching to the property, and in preference to all pre-existing | 1190 |
liens the holders of which have executed and acknowledged that | 1191 |
certificate of authority. The money paid, with the interest | 1192 |
thereon, may be recovered from the person legally liable for the | 1193 |
payment of the tax. An action may be brought by the person paying | 1194 |
the tax at any time after the expiration of one year from the date | 1195 |
of the payment. If the surface owner has paid taxes on coal under | 1196 |
this section, the surface owner may bring an action in foreclosure | 1197 |
in the same manner provided by law for the foreclosure of | 1198 |
mortgages on land. The surface owner shall have the option after | 1199 |
judgment in the foreclosure action to purchase the coal at the | 1200 |
appraised amount or to have the coal sold at public sale in | 1201 |
accordance with law. The certificate filed with the recorder shall | 1202 |
be recorded and canceled in the same manner as mortgages on real | 1203 |
estate in | 1204 |
1205 | |
county recorder shall receive the fees prescribed by law for | 1206 |
recording real estate mortgages. | 1207 |
Sec. 503.13. The petition, map, and order of the board of | 1208 |
county commissioners, certified by the county auditor, shall be | 1209 |
recorded in the | 1210 |
county recorder, and as soon as a record is made, proceedings | 1211 |
under sections 503.09 to 503.12 | 1212 |
for the erection of a new township shall be complete. | 1213 |
Sec. 703.16. The city auditor | 1214 |
legislative authority of a resolution surrendering the corporate | 1215 |
rights of the city, shall make two certified transcripts of such | 1216 |
resolution, one of which shall forthwith be delivered to the | 1217 |
county recorder, who shall record it in the | 1218 |
records
| 1219 |
secretary of state. | 1220 |
Sec. 707.09. The county recorder shall file the transcript | 1221 |
or other papers provided by section 707.08 of the Revised Code in | 1222 |
1223 | |
days thereafter, unless enjoined as provided in section 707.11 of | 1224 |
the Revised Code, | 1225 |
the petition, transcript, if any, and map in the | 1226 |
official records. | 1227 |
the record with the secretary of state. The county recorder shall | 1228 |
preserve in | 1229 |
or copies of the original papers delivered to | 1230 |
recorder by the board of county commissioners. | 1231 |
The incorporation shall be effective as of the date that the | 1232 |
record is filed with the secretary of state. | 1233 |
Sec. 709.06. If the resolution or ordinance required by | 1234 |
section 709.04 of the Revised Code is an acceptance of the | 1235 |
proposed annexation, the auditor or clerk of the municipal | 1236 |
corporation to which annexation is proposed shall make three | 1237 |
copies | 1238 |
petition, a transcript of the proceedings of the board of county | 1239 |
commissioners, and resolutions and ordinances in relation to the | 1240 |
annexation, with a certificate to each copy that it is correct. | 1241 |
Such certificate shall be signed by the auditor or clerk in | 1242 |
the auditor's or clerk's official capacity, and shall be | 1243 |
authenticated by the seal of the municipal corporation if there is | 1244 |
any. The auditor or clerk shall forthwith deliver one such copy to | 1245 |
the county auditor and one such copy to the county recorder, who | 1246 |
shall | 1247 |
records | 1248 |
forwarded by the auditor or clerk to the secretary of state. | 1249 |
Sec. 709.32. Under the direction of the municipal | 1250 |
corporation to which territory is proposed to be annexed, the | 1251 |
auditor or clerk thereof shall make and certify two transcripts of | 1252 |
all the ordinances, abstracts of the returns of the votes, and | 1253 |
other papers relating to annexation, one of which shall be filed | 1254 |
in the | 1255 |
1256 | |
shall be forwarded to the secretary of state. | 1257 |
Sec. 709.38. Upon petition of a majority of the freehold | 1258 |
electors owning lands in any portion of the territory of a | 1259 |
municipal corporation, or, if no freehold electors own land | 1260 |
therein, upon petition of a majority of the owners of lands | 1261 |
therein, accurately described in such petition with an accurate | 1262 |
map or plat thereof, praying to have such portion of territory | 1263 |
detached therefrom, the board of county commissioners, with the | 1264 |
assent of the legislative authority of the municipal corporation | 1265 |
given in an ordinance passed for the purpose, shall detach such | 1266 |
portion of the territory therefrom and attach it to any township | 1267 |
contiguous thereto, or, if the petition so requests, such board | 1268 |
shall erect the territory into a new township, the boundaries of | 1269 |
which need not include twenty-two square miles of territory. | 1270 |
Before any such territory is attached or detached, under this | 1271 |
section, the following requirements shall be met: | 1272 |
(A) The board shall: | 1273 |
(1) Ascertain and apportion the amount of existing | 1274 |
indebtedness of the municipal corporation from which the | 1275 |
detachment is made, which indebtedness shall be assumed and paid | 1276 |
by the township contiguous thereto and to which the territory is | 1277 |
attached, or by the new township, if a new township is erected, or | 1278 |
by the corporate successors of such township, and such | 1279 |
apportionment shall be made in proportion to the tax duplicate for | 1280 |
the detached territory transferred to a contiguous township | 1281 |
erected into a new township to the total tax duplicate for the | 1282 |
remaining portion of the municipal corporation from which the | 1283 |
detachment is made; | 1284 |
(2) Ascertain, adjust, and divide between the contiguous | 1285 |
township or the new township, if a new township is erected, and | 1286 |
the remaining portion of the municipal corporation all moneys and | 1287 |
other credits belonging to such municipal corporation in the same | 1288 |
proportion as is provided in this section for division and | 1289 |
apportionment of any indebtedness; | 1290 |
(3) Order the amount so adjusted and divided to be paid or | 1291 |
delivered by the parties in possession thereof to the proper | 1292 |
officers of the contiguous township or new township and to the | 1293 |
remaining portion of the municipal corporation. | 1294 |
(B) After such apportionment is made each section of the | 1295 |
original territory by which the indebtedness was incurred shall be | 1296 |
primarily liable for the portion of the indebtedness so | 1297 |
apportioned. | 1298 |
(C) In the issuing of bonds under Chapter 133. of the Revised | 1299 |
Code, and in arriving at the limitations imposed in such sections, | 1300 |
only the portion of the indebtedness apportioned to each section | 1301 |
of territory shall be counted as the net indebtedness. | 1302 |
(D) The petition, map, ordinance, and the order of the board, | 1303 |
certified by the county auditor, shall be recorded in the
| 1304 |
1305 | |
soon as such record is made the proceedings shall be complete, | 1306 |
both as to the detaching of such territory from the municipal | 1307 |
corporation and the annexation thereof to the township or the | 1308 |
erection of the territory into the new township, and as to the | 1309 |
apportionment of the indebtedness. | 1310 |
(E) Wherever territory has been detached from a municipal | 1311 |
corporation and attached to a township or created into a new | 1312 |
township, the board of township trustees of such township, or, | 1313 |
1314 | |
annexed to any municipal corporation, the legislative authority of | 1315 |
the corporate successor of | 1316 |
duly passed, contract, through its proper officers, with the | 1317 |
municipal corporation from which the detachment was originally | 1318 |
made, to apportion the indebtedness of the original territory in | 1319 |
the manner provided in this section. Such a contract shall be made | 1320 |
by ordinance or resolution, duly passed by the legislative | 1321 |
authority of the municipal corporation or board of township | 1322 |
trustees, and the effect of | 1323 |
if such apportionment was originally made by the board of county | 1324 |
commissioners, as provided by this section. | 1325 |
Sec. 709.39. The freehold electors owning lands in any | 1326 |
portion of a village, such portion being contiguous to an | 1327 |
adjoining township, and comprising not less than one thousand five | 1328 |
hundred acres of land, may file a petition with the board of | 1329 |
elections in such county requesting that an election be held to | 1330 |
obtain the opinion of the freehold electors owning lands and | 1331 |
residing within such portion of the village upon the question of | 1332 |
the detachment of the portion from such village, or, upon the | 1333 |
question of the detachment of such portion from the village and | 1334 |
the erection of such detached portion into a new township. Such | 1335 |
petition shall contain: | 1336 |
(A) An accurate description of the territory sought to be | 1337 |
detached; | 1338 |
(B) An accurate map or plat thereof; | 1339 |
(C) If the erection of a new township is also sought, the | 1340 |
name proposed for such new township; | 1341 |
(D) The name of a person to act as agent of the petitioners; | 1342 |
(E) Signatures equal in number to fifteen per cent of the | 1343 |
total number of votes cast at the last general election in such | 1344 |
territory. | 1345 |
Within ten days after the filing of such petition with the | 1346 |
board, the board shall determine whether the petition conforms to | 1347 |
this section. If it does not conform, no further action shall be | 1348 |
taken thereon. If it does conform, the board shall order an | 1349 |
election, as prayed for in the petition, which election shall be | 1350 |
held at a convenient place within the territory sought to be | 1351 |
detached, on a day named by the board, which day shall be not less | 1352 |
than ninety days thereafter. The board shall thereupon give ten | 1353 |
days' notice of such election by publication in a newspaper of | 1354 |
general circulation in such territory, and shall cause written or | 1355 |
printed notices thereof to be posted in three or more public | 1356 |
places in such territory. The election shall be conducted in the | 1357 |
manner provided in Title XXXV of the Revised Code, and the judges | 1358 |
and clerks thereof shall be designated by such board. | 1359 |
If no freehold electors own lands in the portion of the | 1360 |
village seeking to be detached, the owners of lands within that | 1361 |
portion may file a petition with the board of county commissioners | 1362 |
requesting that the board proceed with the detachment procedures, | 1363 |
or with procedures for the detachment and erection of the portion | 1364 |
of the village into a new township, pursuant to section 709.38 of | 1365 |
the Revised Code. The petition shall contain the items required in | 1366 |
divisions (A), (B), and (D) of this section, and signatures equal | 1367 |
in number to at least a majority of the owners of land within the | 1368 |
portion of the village seeking to be detached. | 1369 |
The ballots shall contain the words "for detachment," and | 1370 |
"against detachment." If a majority of the ballots cast at such | 1371 |
election are cast against detachment, no further proceedings shall | 1372 |
be had in relation thereto for a period of two years. If a | 1373 |
majority of the votes cast at such election are cast for | 1374 |
detachment, the result of such election, together with the | 1375 |
original petition and plat and a transcript of all the proceedings | 1376 |
of such board in reference thereto shall be certified by the board | 1377 |
and delivered to the county recorder, who shall | 1378 |
record | 1379 |
transcript of all the proceedings of the board and the result of | 1380 |
the election | 1381 |
1382 | |
1383 | |
1384 | |
made such record, the county recorder shall certify and forward to | 1385 |
the secretary of state, a transcript thereof. | 1386 |
The detachment of such territory from the village shall | 1387 |
thereupon be complete, and, if the petition included a request | 1388 |
that such territory be erected into a new township, the territory | 1389 |
shall thereupon constitute a new township, under the name and | 1390 |
style specified in such petition. All expense involved in holding | 1391 |
such election, and in the filing, recording, and transcribing of | 1392 |
the records, provided for in this section, shall be defrayed by | 1393 |
the petitioners, and the board and the county recorder may require | 1394 |
the payment thereof in advance as a condition precedent to the | 1395 |
taking by them, or either of them, of any action provided for in | 1396 |
this section. | 1397 |
Sec. 723.04. The legislative authority of a municipal | 1398 |
corporation, on petition by a person owning a lot in the municipal | 1399 |
corporation praying that a street or alley in the immediate | 1400 |
vicinity of such lot be vacated or narrowed, or the name thereof | 1401 |
changed, upon hearing, and upon being satisfied that there is good | 1402 |
cause for such change of name, vacation, or narrowing, that it | 1403 |
will not be detrimental to the general interest, and that it | 1404 |
should be made, may, by ordinance, declare such street or alley | 1405 |
vacated, narrowed, or the name thereof changed. The legislative | 1406 |
authority may include in one ordinance the change of name, | 1407 |
vacation, or narrowing of more than one street, avenue, or alley. | 1408 |
The original ordinance or a certified copy thereof shall be | 1409 |
recorded in the official records of the county recorder. | 1410 |
Sec. 723.05. The legislative authority of a municipal | 1411 |
corporation may, when there are two or more streets, avenues, or | 1412 |
alleys of the same name in the municipal corporation, by ordinance | 1413 |
and without petition therefor, change the name of any such street, | 1414 |
avenue, or alley so as to leave only one to be designated by the | 1415 |
original name. | 1416 |
When, in the opinion of the legislative authority, there is | 1417 |
good cause for vacating or narrowing a street or alley, or any | 1418 |
part thereof, and that such vacation or narrowing will not be | 1419 |
detrimental to the general interest, it may, by ordinance and | 1420 |
without petition therefor, vacate or narrow such street or alley | 1421 |
or any part thereof. The original ordinance or a certified copy | 1422 |
thereof shall be recorded in the official records of the county | 1423 |
recorder. | 1424 |
Sec. 961.02. The owner of any land used or to be used as a | 1425 |
pet cemetery shall file, or cause to be filed, in the office of | 1426 |
the county recorder of the county in which the land is located, a | 1427 |
declaration restricting the land to being used only for such | 1428 |
purposes as are usual and normal for the operation of a pet | 1429 |
cemetery. The owner shall execute the declaration in the same | 1430 |
manner and with the same effect as a conveyance of an interest in | 1431 |
land. The county recorder shall record the declaration in the | 1432 |
1433 | |
such a recorded declaration may be removed only as provided in | 1434 |
section 961.05 of the Revised Code. Unless a restriction is so | 1435 |
removed, no person shall use land restricted as provided in this | 1436 |
section for any purpose other than for pet cemetery purposes. | 1437 |
Sec. 961.05. (A) After a declaration has been filed pursuant | 1438 |
to section 961.02 of the Revised Code, the land described in the | 1439 |
declaration shall be used for pet cemetery purposes only unless | 1440 |
the restriction for such use is removed by order of the court of | 1441 |
common pleas in the county where the land is located in a | 1442 |
proceeding brought by the pet cemetery owner or
| 1443 |
heirs or assigns. | 1444 |
(B) The court of common pleas may remove the restriction on | 1445 |
the land upon proof satisfactory to the court that either of the | 1446 |
following has occurred: | 1447 |
(1) No interments have been made in, or all pet remains have | 1448 |
been removed from, the land from which the restriction is sought | 1449 |
to be removed; | 1450 |
(2) The owner of the pet cemetery or | 1451 |
assigns have received, from those persons who own burial rights in | 1452 |
the pet cemetery or their heirs or assigns, written authorization, | 1453 |
acknowledged before a notary public, to remove the restriction | 1454 |
from the land. Any person granting this authorization who wishes | 1455 |
to have a pet that is already interred in the pet cemetery removed | 1456 |
and reinterred | 1457 |
authorization and the pet cemetery owner shall, at | 1458 |
expense, remove the pet remains and have them reinterred elsewhere | 1459 |
and shall provide proof of this removal and reinterment. A pet | 1460 |
cemetery owner need not obtain the authorization described in | 1461 |
division (B)(2) of this section from a person who has purchased a | 1462 |
burial right in the pet cemetery but who has not yet used that | 1463 |
right for the interment of a pet, if the owner refunds to the | 1464 |
purchaser or | 1465 |
for the burial right, plus interest computed in the manner and at | 1466 |
the rate agreed upon between the cemetery owner and the owner of | 1467 |
the burial right. | 1468 |
(C) The court of common pleas may remove the restriction on a | 1469 |
portion of the land described in the declaration, if the portion | 1470 |
of the land that remains subject to the restriction is not less | 1471 |
than three acres in size, upon proof satisfactory to the court | 1472 |
that the situations described in either division (B)(1) or (2) of | 1473 |
this section have occurred with respect to that portion of the | 1474 |
land from which the restriction is sought to be removed. | 1475 |
(D) A holder of a lien on the restricted land may object to | 1476 |
the removal of the restriction and the court of common pleas shall | 1477 |
consider any such objection before issuing an order to remove the | 1478 |
restriction. | 1479 |
(E) An order issued by the court of common pleas removing a | 1480 |
restriction pursuant to this section shall be filed in the office | 1481 |
of the county recorder of the county in which the land is located, | 1482 |
who shall record it in the | 1483 |
Sec. 971.15. | 1484 |
1485 | |
the owners of adjoining properties filed in accordance with this | 1486 |
chapter, all affidavits filed by owners in accordance with this | 1487 |
chapter, and all assignments of and findings and decisions | 1488 |
regarding responsibility for building and maintaining in good | 1489 |
repair partition fences made under this chapter shall be recorded | 1490 |
in the | 1491 |
recorded in the | 1492 |
parties thereto and successive owners thereafter until modified by | 1493 |
a subsequent document. All documents recorded | 1494 |
describe the land where a partition fence is located and the | 1495 |
portion of the fence assigned to each applicable owner. In | 1496 |
addition, the documents shall describe the purposes and use of the | 1497 |
partition fence. | 1498 |
Sec. 1311.06. (A) Any person, or
| 1499 |
wishes to avail
| 1500 |
Revised Code, shall make and file for record in the office of the | 1501 |
county recorder in the counties in which the improved property is | 1502 |
located, an affidavit showing the amount due over and above all | 1503 |
legal setoffs, a description of the property to be charged with | 1504 |
the lien, the name and address of the person to or for whom the | 1505 |
labor or work was performed or material was furnished, the name of | 1506 |
the owner, part owner, or lessee, if known, the name and address | 1507 |
of the lien claimant, and the first and last dates that the lien | 1508 |
claimant performed any labor or work or furnished any material to | 1509 |
the improvement giving rise to
| 1510 |
affidavit is recorded, the omission or inaccuracy of any address | 1511 |
in the affidavit does not affect its validity. The affidavit may | 1512 |
be verified before any person authorized to administer oaths, | 1513 |
whether agent for the owner, part owner, lessee, lien claimant, or | 1514 |
an interested or other party. | 1515 |
(B) The affidavit shall be filed within one of the following | 1516 |
periods: | 1517 |
(1) If the lien arises in connection with a one- or | 1518 |
two-family dwelling or in connection with a residential unit of | 1519 |
condominium property as defined in Chapter 5311. of the Revised | 1520 |
Code, within sixty days from the date on which the last labor or | 1521 |
work was performed or material was furnished by the person | 1522 |
claiming the lien; | 1523 |
(2) If the lien arises under section 1311.021 of the Revised | 1524 |
Code, within one hundred twenty days from the date on which the | 1525 |
last labor or work was performed or material was furnished by the | 1526 |
person claiming the lien; | 1527 |
(3) If the lien is one not described in division (B)(1) or | 1528 |
(2) of this section, within seventy-five days from the date on | 1529 |
which the last of the labor or work was performed or material was | 1530 |
furnished by the person claiming the lien. | 1531 |
(C) The affidavit may be in the following form: | 1532 |
1533 | |
State of Ohio, | 1534 |
County of ........................, ss: | 1535 |
...................., whose address is ...................., being | 1536 |
first duly sworn, says that ...................., the lien | 1537 |
claimant, furnished certain material or performed certain labor or | 1538 |
work in the furtherance of improvements located on or removed to | 1539 |
the land hereinafter described, in pursuance of a certain | 1540 |
contract, with ...................., the owner, part owner, | 1541 |
lessee, original contractor, subcontractor, or other person, as | 1542 |
the case may be, whose address is .................... The first | 1543 |
of the labor or work was performed or material was furnished on | 1544 |
the ........... day of ..............., ....... (year). The last | 1545 |
of the labor or work was performed or material was furnished on | 1546 |
the ........ day of ............, ......(year), and there is | 1547 |
justly and truly due ...................., the lien claimant, | 1548 |
therefor from ...................., the owner, part owner, lessee, | 1549 |
original contractor, subcontractor, or other person, as the case | 1550 |
may be, over and above all legal setoffs, the sum of | 1551 |
................. dollars, for which amount ...................., | 1552 |
the lien claimant, claims a lien on the land, building, or | 1553 |
leasehold, of which .................... is or was the owner, part | 1554 |
owner, or lessee, as the case may be, which property is described | 1555 |
as follows: | 1556 |
................................................................. | 1557 |
................................................................. | 1558 |
................................................................. | 1559 |
................................ | 1560 |
Sworn to before me and subscribed in my presence this ............ | 1561 |
day of ..................., ...... (year). | 1562 |
.............................. |
.............................. |
............................." |
(D) For purposes of this section, the description of the | 1564 |
property is sufficient if made in accordance with division (B)(1) | 1565 |
of section 1311.04 of the Revised Code. | 1566 |
(E) The county recorder shall indorse upon every affidavit | 1567 |
the date and hour of its filing, and record it in | 1568 |
1569 | |
against any lien under this chapter. | 1570 |
(F) One or more laborers may authorize an agent to prepare, | 1571 |
execute, file, and serve the affidavit required by this section. | 1572 |
The affidavit may set forth the claims of one or more laborers, | 1573 |
provided that the affidavit separately itemizes the claim of each | 1574 |
laborer and may set forth claims for wages that are contractually | 1575 |
due but are unpaid. | 1576 |
Sec. 1311.35. The liens in section 1311.34 of the Revised | 1577 |
Code are waived by the employee, as to any portion of such labor, | 1578 |
unless within thirty days from the expiration of three months from | 1579 |
the performance thereof, | 1580 |
recorder of the county where the labor was performed an itemized | 1581 |
statement, verified by affidavit, of the amount, kind, and value | 1582 |
of the labor performed within such period, with all credits and | 1583 |
offsets and the amount then due | 1584 |
The statement, when filed,
| 1585 |
1586 | |
real property of the employer without any specific description | 1587 |
thereof, for the period of one year from the filing of the | 1588 |
statement. | 1589 |
Sec. 1311.42. To perfect a lien referred to in section | 1590 |
1311.41 of the Revised Code, a person performing labor, furnishing | 1591 |
material, or boarding, within forty days from the date that | 1592 |
person ceased performing labor, or furnishing materials, or | 1593 |
boarding on or for the railroad, shall file with the county | 1594 |
recorder of the county where the labor was performed, or material | 1595 |
or boarding furnished, an affidavit containing an itemized | 1596 |
statement of the kind and amount of material furnished, or labor | 1597 |
performed, the time when the contractor or subcontractor for whom, | 1598 |
and the section and place where, on the line of the road the labor | 1599 |
was performed, or material furnished, and the amount due therefor, | 1600 |
after deducting all payments and setoffs. In case of boarding, | 1601 |
such affidavit must have attached thereto an itemized account | 1602 |
thereof, showing the name of the contractor or subcontractor on | 1603 |
whose order it was furnished, the several persons to whom | 1604 |
furnished, the weekly rate of boarding, and the several amounts | 1605 |
unpaid by each respectively. On filing the affidavit, it shall be | 1606 |
recorded in | 1607 |
records of the county recorder, and then | 1608 |
lien on the railroad, in the manner and subject only to the | 1609 |
limitations provided in sections 1311.39 to 1311.47 | 1610 |
the Revised Code. | 1611 |
Sec. 1337.08. The county recorder shall | 1612 |
1613 | |
attorney authorizing the transfer of personal property or the | 1614 |
transaction of any business relating thereto. Upon presentation of | 1615 |
such a power of attorney, the county recorder shall endorse | 1616 |
thereon the date of its presentation, and after it is recorded | 1617 |
endorse thereon the time at which the instrument was recorded, and | 1618 |
the number or letter and page of the | 1619 |
which it is recorded. | 1620 |
1621 | |
provided in section 317.18 of the Revised Code. | 1622 |
Sec. 1513.33. The amount of any grant to a community | 1623 |
improvement corporation or nonprofit corporation made under | 1624 |
section 1513.31 of the Revised Code or the state's expenses | 1625 |
incurred in reclaiming unreclaimed land owned by a community | 1626 |
improvement corporation or nonprofit corporation under section | 1627 |
1513.32 of the Revised Code shall constitute a loan by the state | 1628 |
to the corporation. Entry into a grant contract under section | 1629 |
1513.31 of the Revised Code or into a reclamation agreement under | 1630 |
section 1513.32 of the Revised Code by the chief of the division | 1631 |
of mineral resources management constitutes the designation of the | 1632 |
community improvement corporation or nonprofit corporation as the | 1633 |
state's agent for the commercial or industrial development of the | 1634 |
land named in the contract or agreement. | 1635 |
Each grant contract under section 1513.31 of the Revised Code | 1636 |
or reclamation agreement under section 1513.32 of the Revised Code | 1637 |
shall include terms for repayment of the grant or reimbursement of | 1638 |
the state for its reclamation expenses, which shall require | 1639 |
repayment of the loan in full upon the first sale, lease, or | 1640 |
rental of the land reclaimed under the contract or agreement if | 1641 |
the entire parcel of reclaimed land is sold, leased, or rented. If | 1642 |
the corporation establishes a business enterprise on the entire | 1643 |
parcel of reclaimed land, the contract shall require repayment of | 1644 |
the loan in full upon the commencement of operation of the | 1645 |
business enterprise. If the reclaimed land is sold, leased, or | 1646 |
rented in portions or the corporation establishes a business | 1647 |
enterprise on any portion of the reclaimed land, the contract or | 1648 |
agreement shall require repayment of that portion of the loan that | 1649 |
corresponds to the portion of the reclaimed land sold, leased, or | 1650 |
rented upon the first sale, lease, or rental of that portion, or | 1651 |
upon commencement of operation of the business enterprise on that | 1652 |
portion, by the corporation in the proportion that the acreage of | 1653 |
the reclaimed land sold, leased, rented, or used in business by | 1654 |
the corporation bears to the total acreage of land reclaimed under | 1655 |
the contract or agreement. | 1656 |
To secure repayment of the moneys granted under section | 1657 |
1513.31 of the Revised Code or of the state's reclamation expenses | 1658 |
under section 1513.32 of the Revised Code to or on behalf of a | 1659 |
community improvement corporation or nonprofit corporation, the | 1660 |
state shall have a lien on the land owned by the corporation that | 1661 |
is land reclaimed under section 1513.31 or 1513.32 of the Revised | 1662 |
Code equal to the amount of the grant made under section 1513.31 | 1663 |
of the Revised Code or to the state's expenses incurred in | 1664 |
reclaiming the land under section 1513.32 of the Revised Code. | 1665 |
Within thirty days after the final grant payment is made under | 1666 |
section 1513.31 of the Revised Code or after the completion of the | 1667 |
reclamation work under section 1513.32 of the Revised Code, the | 1668 |
chief shall cause to be recorded in the office of the county | 1669 |
recorder of the county in which the reclaimed land is located a | 1670 |
statement that shall contain an itemized accounting of the grant | 1671 |
paid under section 1513.31 of the Revised Code or an itemized | 1672 |
record of the state's expenses incurred in reclaiming the land | 1673 |
under section 1513.32 of the Revised Code. The statement shall | 1674 |
constitute a notice of lien and operate as of the date of delivery | 1675 |
as a lien on the land reclaimed in the amount of the grant moneys | 1676 |
paid out or the reclamation expenses incurred by the state and | 1677 |
shall have priority as a lien second only to the lien of real | 1678 |
property taxes imposed upon the land. The notice of lien and the | 1679 |
lien shall not be valid as against any mortgagee, pledgee, | 1680 |
purchaser, or judgment creditor whose rights have attached prior | 1681 |
to the date of filing of the statement by the chief or to any | 1682 |
prior or subsequent lien for real property taxes imposed pursuant | 1683 |
to section 5719.04 of the Revised Code. | 1684 |
The county recorder shall record and index the chief's | 1685 |
statement, under the name of the state and the corporation, in the | 1686 |
official records | 1687 |
recorder's office. The county recorder shall impose no charge for | 1688 |
the recording or indexing of the statement. If the land is | 1689 |
registered, the county recorder shall make a notation and enter a | 1690 |
memorial of the lien upon the page of the register in which the | 1691 |
last certificate of title to the land is registered, stating the | 1692 |
name of the claimant, amount claimed, volume and page of the | 1693 |
record where recorded, and exact time the memorial was entered. | 1694 |
The lien shall continue in force so long as any portion of | 1695 |
the amount granted under section 1513.31 of the Revised Code or | 1696 |
the state's reclamation expenses incurred under section 1513.32 of | 1697 |
the Revised Code remains unpaid. Upon repayment in full of those | 1698 |
moneys or expenses, the chief promptly shall issue a certificate | 1699 |
of release of the lien. Upon presentation of the certificate of | 1700 |
release, the county recorder of the county where the lien is | 1701 |
recorded shall record the lien as having been discharged. | 1702 |
A lien imposed under this section shall be foreclosed upon | 1703 |
the substantial failure of a corporation to repay any portion of | 1704 |
the amount granted under section 1513.31 of the Revised Code or | 1705 |
the state's reclamation expenses incurred under section 1513.32 of | 1706 |
the Revised Code in accordance with the terms of the grant | 1707 |
contract or reclamation agreement. Before foreclosing any lien | 1708 |
under this section, the chief shall make a written demand upon the | 1709 |
corporation to comply with the repayment terms of the contract or | 1710 |
agreement. If the corporation does not pay the amount due within | 1711 |
sixty days, the chief shall refer the matter to the attorney | 1712 |
general, who shall institute a civil action to foreclose the lien | 1713 |
of the state. | 1714 |
All moneys collected from loan repayments and lien | 1715 |
foreclosures under this section shall be credited to the | 1716 |
unreclaimed lands fund created by section 1513.30 of the Revised | 1717 |
Code. | 1718 |
Sec. 1513.37. (A) There is hereby created in the state | 1719 |
treasury the abandoned mine reclamation fund, which shall be | 1720 |
administered by the chief of the division of mineral resources | 1721 |
management. The fund shall consist of grants from the secretary of | 1722 |
the interior from the federal abandoned mine reclamation fund | 1723 |
established by Title IV of the "Surface Mining Control and | 1724 |
Reclamation Act of 1977," 91 Stat. 445, 30 U.S.C.A. 1201, | 1725 |
regulations adopted under it, and amendments to the act and | 1726 |
regulations. Expenditures from the abandoned mine reclamation fund | 1727 |
shall be made by the chief for the following purposes: | 1728 |
(1) Reclamation and restoration of land and water resources | 1729 |
adversely affected by past coal mining, including, but not limited | 1730 |
to, reclamation and restoration of abandoned strip mine areas, | 1731 |
abandoned coal processing areas, and abandoned coal refuse | 1732 |
disposal areas; sealing and filling of abandoned deep mine entries | 1733 |
and voids; planting of land adversely affected by past coal | 1734 |
mining; prevention of erosion and sedimentation; prevention, | 1735 |
abatement, treatment, and control of water pollution created by | 1736 |
coal mine drainage, including restoration of streambeds and | 1737 |
construction and operation of water treatment plants; prevention, | 1738 |
abatement, and control of burning coal refuse disposal areas and | 1739 |
burning coal in situ; and prevention, abatement, and control of | 1740 |
coal mine subsidence; | 1741 |
(2) Acquisition and filling of voids and sealing of tunnels, | 1742 |
shafts, and entryways of noncoal lands; | 1743 |
(3) Acquisition of land as provided for in this section; | 1744 |
(4) Administrative expenses incurred in accomplishing the | 1745 |
purposes of this section; | 1746 |
(5) All other necessary expenses to accomplish the purposes | 1747 |
of this section. | 1748 |
(B) Expenditures of moneys from the fund on land and water | 1749 |
eligible pursuant to division (C) of this section shall reflect | 1750 |
the following priorities in the order stated: | 1751 |
(1) The protection of public health, safety, general welfare, | 1752 |
and property from extreme danger of adverse effects of coal mining | 1753 |
practices; | 1754 |
(2) The protection of public health, safety, and general | 1755 |
welfare from adverse effects of coal mining practices; | 1756 |
(3) The restoration of land and water resources and the | 1757 |
environment previously degraded by adverse effects of coal mining | 1758 |
practices, including measures for the conservation and development | 1759 |
of soil and water (excluding channelization), woodland, fish and | 1760 |
wildlife, recreation resources, and agricultural productivity; | 1761 |
(4) Research and demonstration projects relating to the | 1762 |
development of coal mining reclamation and water quality control | 1763 |
program methods and techniques; | 1764 |
(5) The protection, repair, replacement, construction, or | 1765 |
enhancement of public facilities such as utilities, roads, | 1766 |
recreation facilities, and conservation facilities adversely | 1767 |
affected by coal mining practices; | 1768 |
(6) The development of publicly owned land adversely affected | 1769 |
by coal mining practices, including land acquired as provided in | 1770 |
this section for recreation and historic purposes, conservation | 1771 |
and reclamation purposes, and open space benefits. | 1772 |
(C)(1) Lands and water eligible for reclamation or drainage | 1773 |
abatement expenditures under this section are those that were | 1774 |
mined for coal or were affected by such mining, wastebanks, coal | 1775 |
processing, or other coal mining processes and that meet one of | 1776 |
the following criteria: | 1777 |
(a) Are lands that were abandoned or left in an inadequate | 1778 |
reclamation status prior to August 3, 1977, and for which there is | 1779 |
no continuing reclamation responsibility under state or federal | 1780 |
laws; | 1781 |
(b) Are lands for which the chief finds that surface coal | 1782 |
mining operations occurred at any time between August 4, 1977, and | 1783 |
August 16, 1982, and that any moneys for reclamation or abatement | 1784 |
that are available pursuant to a bond, performance security, or | 1785 |
other form of financial guarantee or from any other source are not | 1786 |
sufficient to provide for adequate reclamation or abatement at the | 1787 |
site; | 1788 |
(c) Are lands for which the chief finds that surface coal | 1789 |
mining operations occurred at any time between August 4, 1977, and | 1790 |
November 5, 1990, that the surety of the mining operator became | 1791 |
insolvent during that time, and that, as of November 5, 1990, any | 1792 |
moneys immediately available from proceedings relating to that | 1793 |
insolvency or from any financial guarantee or other source are not | 1794 |
sufficient to provide for adequate reclamation or abatement at the | 1795 |
site. | 1796 |
(2) In determining which sites to reclaim pursuant to | 1797 |
divisions (C)(1)(b) and (c) of this section, the chief shall | 1798 |
follow the priorities stated in divisions (B)(1) and (2) of this | 1799 |
section and shall ensure that priority is given to those sites | 1800 |
that are in the immediate vicinity of a residential area or that | 1801 |
have an adverse economic impact on a local community. | 1802 |
(3) Surface coal mining operations on lands eligible for | 1803 |
remining shall not affect the eligibility of those lands for | 1804 |
reclamation and restoration under this section after the release | 1805 |
of the bond, performance security, or other form of financial | 1806 |
guarantee for any such operation as provided under division (F) of | 1807 |
section 1513.16 of the Revised Code. If the bond, performance | 1808 |
security, or other form of financial guarantee for a surface coal | 1809 |
mining operation on lands eligible for remining is forfeited, | 1810 |
moneys available under this section may be used if the amount of | 1811 |
the bond, performance security, or other form of financial | 1812 |
guarantee is not sufficient to provide for adequate reclamation or | 1813 |
abatement, except that if conditions warrant, the chief | 1814 |
immediately shall exercise the authority granted under division | 1815 |
(L) of this section. | 1816 |
(D) The chief may submit to the secretary of the interior a | 1817 |
state reclamation plan and annual projects to carry out the | 1818 |
purposes of this section. | 1819 |
(1) The reclamation plan generally shall identify the areas | 1820 |
to be reclaimed, the purposes for which the reclamation is | 1821 |
proposed, the relationship of the lands to be reclaimed and the | 1822 |
proposed reclamation to surrounding areas, the specific criteria | 1823 |
for ranking and identifying projects to be funded, and the legal | 1824 |
authority and programmatic capability to perform the work in | 1825 |
accordance with this section. | 1826 |
(2) On an annual basis, the chief may submit to the secretary | 1827 |
an application for support of the abandoned mine reclamation fund | 1828 |
and implementation of specific reclamation projects. The annual | 1829 |
requests shall include such information as may be requested by the | 1830 |
secretary. | 1831 |
Before submitting an annual application to the secretary, the | 1832 |
chief first shall submit it to the council on unreclaimed strip | 1833 |
mined lands for review and approval by the council. The chief | 1834 |
shall not submit such an application to the secretary until it has | 1835 |
been approved by the council. The chief shall submit applications | 1836 |
for administrative costs, imminent hazards, or emergency projects | 1837 |
to the council for review. | 1838 |
(3) The costs for each proposed project under this section | 1839 |
shall include actual construction costs, actual operation and | 1840 |
maintenance costs of permanent facilities, planning and | 1841 |
engineering costs, construction inspection costs, and other | 1842 |
necessary administrative expenses. | 1843 |
(4) Before making any expenditure of funds from the fund to | 1844 |
implement any specific reclamation project under this section, the | 1845 |
chief first shall submit to the council a project proposal and any | 1846 |
other pertinent information regarding the project requested by the | 1847 |
council for review and approval of the specific project by the | 1848 |
council. | 1849 |
(5) The chief may submit annual and other reports required by | 1850 |
the secretary when funds are provided by the secretary under Title | 1851 |
IV of the "Surface Mining Control and Reclamation Act of 1977," 91 | 1852 |
Stat. 445, 30 U.S.C.A. 1201, regulations adopted under it, and | 1853 |
amendments to the act and regulations. | 1854 |
(E)(1) There is hereby created in the state treasury the acid | 1855 |
mine drainage abatement and treatment fund, which shall be | 1856 |
administered by the chief. The fund shall consist of grants from | 1857 |
the secretary of the interior from the federal abandoned mine | 1858 |
reclamation fund pursuant to section 402(g)(6) of Title IV of the | 1859 |
"Surface Mining Control and Reclamation Act of 1977," 91 Stat. | 1860 |
445, 30 U.S.C.A. 1201. All investment earnings of the fund shall | 1861 |
be credited to the fund. | 1862 |
(2) The chief shall make expenditures from the fund, in | 1863 |
consultation with the United States department of agriculture, | 1864 |
soil conservation service, to implement acid mine drainage | 1865 |
abatement and treatment plans approved by the secretary. The plans | 1866 |
shall provide for the comprehensive abatement of the causes and | 1867 |
treatment of the effects of acid mine drainage within qualified | 1868 |
hydrologic units affected by coal mining practices and shall | 1869 |
include at least all of the following: | 1870 |
(a) An identification of the qualified hydrologic unit. As | 1871 |
used in division (E) of this section, "qualified hydrologic unit" | 1872 |
means a hydrologic unit that meets all of the following criteria: | 1873 |
(i) The water quality in the unit has been significantly | 1874 |
affected by acid mine drainage from coal mining practices in a | 1875 |
manner that has an adverse impact on biological resources. | 1876 |
(ii) The unit contains lands and waters that meet the | 1877 |
eligibility requirements established under division (C) of this | 1878 |
section and any of the priorities established in divisions (B)(1) | 1879 |
to (3) of this section. | 1880 |
(iii) The unit contains lands and waters that are proposed to | 1881 |
be the subject of expenditures from the reclamation forfeiture | 1882 |
fund created in section 1513.18 of the Revised Code or the | 1883 |
unreclaimed lands fund created in section 1513.30 of the Revised | 1884 |
Code. | 1885 |
(b) The extent to which acid mine drainage is affecting the | 1886 |
water quality and biological resources within the hydrologic unit; | 1887 |
(c) An identification of the sources of acid mine drainage | 1888 |
within the hydrologic unit; | 1889 |
(d) An identification of individual projects and the measures | 1890 |
proposed to be undertaken to abate and treat the causes or effects | 1891 |
of acid mine drainage within the hydrologic unit; | 1892 |
(e) The cost of undertaking the proposed abatement and | 1893 |
treatment measures; | 1894 |
(f) An identification of existing and proposed sources of | 1895 |
funding for those measures; | 1896 |
(g) An analysis of the cost-effectiveness and environmental | 1897 |
benefits of abatement and treatment measures. | 1898 |
(3) The chief may make grants of moneys from the acid mine | 1899 |
drainage abatement and treatment fund to watershed groups for | 1900 |
conducting projects to accomplish the purposes of this section. A | 1901 |
grant may be made in an amount equal to not more than fifty per | 1902 |
cent of each of the following: | 1903 |
(a) Reasonable and necessary expenses for the collection and | 1904 |
analysis of data sufficient to do either or both of the following: | 1905 |
(i) Identify a watershed as a qualified hydrologic unit; | 1906 |
(ii) Monitor the quality of water in a qualified hydrologic | 1907 |
unit before, during, and at any time after completion of the | 1908 |
project by the watershed group. | 1909 |
(b) Engineering design costs and construction costs involved | 1910 |
in the project, provided that the project is conducted in a | 1911 |
qualified hydrologic unit and the chief considers the project to | 1912 |
be a priority. | 1913 |
A watershed group that wishes to obtain a grant under | 1914 |
division (E)(3) of this section shall submit an application to the | 1915 |
chief on forms provided by the division of mineral resources | 1916 |
management, together with detailed estimates and timetables for | 1917 |
accomplishing the stated goals of the project and any other | 1918 |
information that the chief requires. | 1919 |
For the purposes of establishing priorities for awarding | 1920 |
grants under division (E)(3) of this section, the chief shall | 1921 |
consider each project's feasibility, cost-effectiveness, and | 1922 |
environmental benefit, together with the availability of matching | 1923 |
funding, including in-kind services, for the project. | 1924 |
The chief shall enter into a contract for funding with each | 1925 |
applicant awarded a grant to ensure that the moneys granted are | 1926 |
used for the purposes of this section and that the work that the | 1927 |
project involves is done properly. The contract is not subject to | 1928 |
division (B) of section 127.16 of the Revised Code. The final | 1929 |
payment of grant moneys shall not be made until the chief inspects | 1930 |
and approves the completed project. | 1931 |
The chief shall require each applicant awarded a grant under | 1932 |
this section who conducts a project involving construction work to | 1933 |
pay workers at the greater of their regular rate of pay, as | 1934 |
established by contract, agreement, or prior custom or practice, | 1935 |
or the average wage rate paid in this state for the same or | 1936 |
similar work performed in the same or a similar locality by | 1937 |
private companies doing similar work on similar projects. | 1938 |
As used in division (E)(3) of this section, "watershed group" | 1939 |
means a charitable organization as defined in section 1716.01 of | 1940 |
the Revised Code that has been established for the purpose of | 1941 |
conducting reclamation of land and waters adversely affected by | 1942 |
coal mining practices and specifically for conducting acid mine | 1943 |
drainage abatement. | 1944 |
(F)(1) If the chief makes a finding of fact that land or | 1945 |
water resources have been adversely affected by past coal mining | 1946 |
practices; the adverse effects are at a stage where, in the public | 1947 |
interest, action to restore, reclaim, abate, control, or prevent | 1948 |
the adverse effects should be taken; the owners of the land or | 1949 |
water resources where entry must be made to restore, reclaim, | 1950 |
abate, control, or prevent the adverse effects of past coal mining | 1951 |
practices are not known or are not readily available; or the | 1952 |
owners will not give permission for the state, political | 1953 |
subdivisions, or their agents, employees, or contractors to enter | 1954 |
upon the property to restore, reclaim, abate, control, or prevent | 1955 |
the adverse effects of past coal mining practices; then, upon | 1956 |
giving notice by mail to the owners, if known, or, if not known, | 1957 |
by posting notice upon the premises and advertising once in a | 1958 |
newspaper of general circulation in the municipal corporation or | 1959 |
county in which the land lies, the chief or the chief's agents, | 1960 |
employees, or contractors may enter upon the property adversely | 1961 |
affected by past coal mining practices and any other property to | 1962 |
have access to the property to do all things necessary or | 1963 |
expedient to restore, reclaim, abate, control, or prevent the | 1964 |
adverse effects. The entry shall be construed as an exercise of | 1965 |
the police power for the protection of the public health, safety, | 1966 |
and general welfare and shall not be construed as an act of | 1967 |
condemnation of property nor of trespass on it. The moneys | 1968 |
expended for the work and the benefits accruing to any such | 1969 |
premises so entered upon shall be chargeable against the land and | 1970 |
shall mitigate or offset any claim in or any action brought by any | 1971 |
owner of any interest in the premises for any alleged damages by | 1972 |
virtue of the entry, but this provision is not intended to create | 1973 |
new rights of action or eliminate existing immunities. | 1974 |
(2) The chief or the chief's authorized representatives may | 1975 |
enter upon any property for the purpose of conducting studies or | 1976 |
exploratory work to determine the existence of adverse effects of | 1977 |
past coal mining practices and to determine the feasibility of | 1978 |
restoration, reclamation, abatement, control, or prevention of | 1979 |
such adverse effects. The entry shall be construed as an exercise | 1980 |
of the police power for the protection of the public health, | 1981 |
safety, and general welfare and shall not be construed as an act | 1982 |
of condemnation of property nor trespass on it. | 1983 |
(3) The chief may acquire any land by purchase, donation, or | 1984 |
condemnation that is adversely affected by past coal mining | 1985 |
practices if the chief determines that acquisition of the land is | 1986 |
necessary to successful reclamation and that all of the following | 1987 |
apply: | 1988 |
(a) The acquired land, after restoration, reclamation, | 1989 |
abatement, control, or prevention of the adverse effects of past | 1990 |
coal mining practices, will serve recreation and historic | 1991 |
purposes, serve conservation and reclamation purposes, or provide | 1992 |
open space benefits. | 1993 |
(b) Permanent facilities such as a treatment plant or a | 1994 |
relocated stream channel will be constructed on the land for the | 1995 |
restoration, reclamation, abatement, control, or prevention of the | 1996 |
adverse effects of past coal mining practices. | 1997 |
(c) Acquisition of coal refuse disposal sites and all coal | 1998 |
refuse thereon will serve the purposes of this section or public | 1999 |
ownership is desirable to meet emergency situations and prevent | 2000 |
recurrences of the adverse effects of past coal mining practices. | 2001 |
(4)(a) Title to all lands acquired pursuant to this section | 2002 |
shall be in the name of the state. The price paid for land | 2003 |
acquired under this section shall reflect the market value of the | 2004 |
land as adversely affected by past coal mining practices. | 2005 |
(b) The chief may receive grants on a matching basis from the | 2006 |
secretary of the interior for the purpose of carrying out this | 2007 |
section. | 2008 |
(5)(a) Where land acquired pursuant to this section is | 2009 |
considered to be suitable for industrial, commercial, residential, | 2010 |
or recreational development, the chief may sell the land by public | 2011 |
sale under a system of competitive bidding at not less than fair | 2012 |
market value and under other requirements imposed by rule to | 2013 |
ensure that the lands are put to proper use consistent with local | 2014 |
and state land use plans, if any, as determined by the chief. | 2015 |
(b) The chief, when requested, and after appropriate public | 2016 |
notice, shall hold a public meeting in the county, counties, or | 2017 |
other appropriate political subdivisions of the state in which | 2018 |
lands acquired pursuant to this section are located. The meetings | 2019 |
shall be held at a time that shall afford local citizens and | 2020 |
governments the maximum opportunity to participate in the decision | 2021 |
concerning the use or disposition of the lands after restoration, | 2022 |
reclamation, abatement, control, or prevention of the adverse | 2023 |
effects of past coal mining practices. | 2024 |
(6) In addition to the authority to acquire land under | 2025 |
division (F)(3) of this section, the chief may use money in the | 2026 |
fund to acquire land by purchase, donation, or condemnation, and | 2027 |
to reclaim and transfer acquired land to a political subdivision, | 2028 |
or to any person, if the chief determines that it is an integral | 2029 |
and necessary element of an economically feasible plan for the | 2030 |
construction or rehabilitation of housing for persons disabled as | 2031 |
the result of employment in the mines or work incidental to that | 2032 |
employment, persons displaced by acquisition of land pursuant to | 2033 |
this section, persons dislocated as the result of adverse effects | 2034 |
of coal mining practices that constitute an emergency as provided | 2035 |
in the "Surface Mining Control and Reclamation Act of 1977," 91 | 2036 |
Stat. 466, 30 U.S.C.A. 1240, or amendments to it, or persons | 2037 |
dislocated as the result of natural disasters or catastrophic | 2038 |
failures from any cause. Such activities shall be accomplished | 2039 |
under such terms and conditions as the chief requires, which may | 2040 |
include transfers of land with or without monetary consideration, | 2041 |
except that to the extent that the consideration is below the fair | 2042 |
market value of the land transferred, no portion of the difference | 2043 |
between the fair market value and the consideration shall accrue | 2044 |
as a profit to those persons. No part of the funds provided under | 2045 |
this section may be used to pay the actual construction costs of | 2046 |
housing. The chief may carry out the purposes of division (F)(6) | 2047 |
of this section directly or by making grants and commitments for | 2048 |
grants and may advance money under such terms and conditions as | 2049 |
the chief may require to any agency or instrumentality of the | 2050 |
state or any public body or nonprofit organization designated by | 2051 |
the chief. | 2052 |
(G)(1) Within six months after the completion of projects to | 2053 |
restore, reclaim, abate, control, or prevent adverse effects of | 2054 |
past coal mining practices on privately owned land, the chief | 2055 |
shall itemize the moneys so expended and may file a statement of | 2056 |
the expenditures in the office of the county recorder of the | 2057 |
county in which the land lies, together with a notarized appraisal | 2058 |
by an independent appraiser of the value of the land before the | 2059 |
restoration, reclamation, abatement, control, or prevention of | 2060 |
adverse effects of past coal mining practices if the moneys so | 2061 |
expended result in a significant increase in property value. The | 2062 |
statement shall constitute a lien upon the land as of the date of | 2063 |
the expenditures of the moneys and shall have priority as a lien | 2064 |
second only to the lien of real property taxes imposed upon the | 2065 |
land. The lien shall not exceed the amount determined by the | 2066 |
appraisal to be the increase in the fair market value of the land | 2067 |
as a result of the restoration, reclamation, abatement, control, | 2068 |
or prevention of the adverse effects of past coal mining | 2069 |
practices. No lien shall be filed under division (G) of this | 2070 |
section against the property of any person who owned the surface | 2071 |
prior to May 2, 1977, and did not consent to, participate in, or | 2072 |
exercise control over the mining operation that necessitated the | 2073 |
reclamation performed. | 2074 |
(2) The landowner may petition, within sixty days after the | 2075 |
filing of the lien, to determine the increase in the fair market | 2076 |
value of the land as a result of the restoration, reclamation, | 2077 |
abatement, control, or prevention of the adverse effects of past | 2078 |
coal mining practices. The amount reported to be the increase in | 2079 |
value of the premises shall constitute the amount of the lien and | 2080 |
shall be recorded with the statement provided in this section. Any | 2081 |
party aggrieved by the decision may appeal as provided by state | 2082 |
law. | 2083 |
(3) The lien provided in division (G) of this section shall | 2084 |
be recorded and indexed, under the name of the state and the | 2085 |
landowner, in | 2086 |
the county recorder of the county in which the land lies. The | 2087 |
county recorder shall impose no charge for the recording or | 2088 |
indexing of the lien. If the land is registered, the county | 2089 |
recorder shall make a notation and enter a memorial of the lien | 2090 |
upon the page of the register in which the last certificate of | 2091 |
title to the land is registered, stating the name of the claimant, | 2092 |
amount claimed, volume and page of the record where recorded, and | 2093 |
exact time the memorial was entered. | 2094 |
(4) The lien shall continue in force so long as any portion | 2095 |
of the amount of the lien remains unpaid. If the lien remains | 2096 |
unpaid at the time of conveyance of the land on which the lien was | 2097 |
placed, the conveyance may be set aside. Upon repayment in full of | 2098 |
the moneys expended under this section, the chief promptly shall | 2099 |
issue a certificate of release of the lien. Upon presentation of | 2100 |
the certificate of release, the county recorder of the county in | 2101 |
which the lien is recorded shall record the lien as having been | 2102 |
discharged. | 2103 |
(5) A lien imposed under this section shall be foreclosed | 2104 |
upon the substantial failure of a landowner to pay any portion of | 2105 |
the amount of the lien. Before foreclosing any lien under this | 2106 |
section, the chief shall make a written demand upon the landowner | 2107 |
for payment. If the landowner does not pay the amount due within | 2108 |
sixty days, the chief shall refer the matter to the attorney | 2109 |
general, who shall institute a civil action to foreclose the lien. | 2110 |
(H)(1) The chief may fill voids, seal abandoned tunnels, | 2111 |
shafts, and entryways, and reclaim surface impacts of underground | 2112 |
or strip mines that the chief determines could endanger life and | 2113 |
property, constitute a hazard to the public health and safety, or | 2114 |
degrade the environment. | 2115 |
(2) In those instances where mine waste piles are being | 2116 |
reworked for conservation purposes, the incremental costs of | 2117 |
disposing of the wastes from those operations by filling voids and | 2118 |
sealing tunnels may be eligible for funding, provided that the | 2119 |
disposal of these wastes meets the purposes of this section. | 2120 |
(3) The chief may acquire by purchase, donation, easement, or | 2121 |
otherwise such interest in land as the chief determines necessary | 2122 |
to carry out division (H) of this section. | 2123 |
(I) The chief shall report annually to the secretary of the | 2124 |
interior on operations under the fund and include recommendations | 2125 |
as to its future uses. | 2126 |
(J)(1) The chief may engage in any work and do all things | 2127 |
necessary or expedient, including the adoption of rules, to | 2128 |
implement and administer this section. | 2129 |
(2) The chief may engage in cooperative projects under this | 2130 |
section with any agency of the United States, any other state, or | 2131 |
their governmental agencies or with any state university or | 2132 |
college as defined in section 3345.27 of the Revised Code. The | 2133 |
cooperative projects are not subject to division (B) of section | 2134 |
127.16 of the Revised Code. | 2135 |
(3) The chief may request the attorney general to initiate in | 2136 |
any court of competent jurisdiction an action in equity for an | 2137 |
injunction to restrain any interference with the exercise of the | 2138 |
right to enter or to conduct any work provided in this section, | 2139 |
which remedy is in addition to any other remedy available under | 2140 |
this section. | 2141 |
(4) The chief may construct or operate a plant or plants for | 2142 |
the control and treatment of water pollution resulting from mine | 2143 |
drainage. The extent of this control and treatment may be | 2144 |
dependent upon the ultimate use of the water. Division (J)(4) of | 2145 |
this section does not repeal or supersede any portion of the | 2146 |
"Federal Water Pollution Control Act," 70 Stat. 498 (1965), 33 | 2147 |
U.S.C.A. 1151, as amended, and no control or treatment under | 2148 |
division (J)(4) of this section, in any way, shall be less than | 2149 |
that required by that act. The construction of a plant or plants | 2150 |
may include major interceptors and other facilities appurtenant to | 2151 |
the plant. | 2152 |
(5) The chief may transfer money from the abandoned mine | 2153 |
reclamation fund and the acid mine drainage abatement and | 2154 |
treatment fund to other appropriate state agencies or to state | 2155 |
universities or colleges in order to carry out the reclamation | 2156 |
activities authorized by this section. | 2157 |
(K) The chief may contract for any part of work to be | 2158 |
performed under this section, with or without advertising for | 2159 |
bids, if the chief determines that a condition exists that could | 2160 |
reasonably be expected to cause substantial physical harm to | 2161 |
persons, property, or the environment and to which persons or | 2162 |
improvements on real property are currently exposed. | 2163 |
The chief shall require every contractor performing | 2164 |
reclamation work under this section to pay its workers at the | 2165 |
greater of their regular rate of pay, as established by contract, | 2166 |
agreement, or prior custom or practice, or the average wage rate | 2167 |
paid in this state for the same or similar work as determined by | 2168 |
the chief under section 1513.02 of the Revised Code. | 2169 |
(L)(1) The chief may contract for the emergency restoration, | 2170 |
reclamation, abatement, control, or prevention of adverse effects | 2171 |
of mining practices on eligible lands if the chief determines that | 2172 |
an emergency exists constituting a danger to the public health, | 2173 |
safety, or welfare and that no other person or agency will act | 2174 |
expeditiously to restore, reclaim, abate, control, or prevent | 2175 |
those adverse effects. The chief may enter into a contract for | 2176 |
emergency work under division (L) of this section without | 2177 |
advertising for bids. Any such contract or any purchase of | 2178 |
materials for emergency work under division (L) of this section is | 2179 |
not subject to division (B) of section 127.16 of the Revised Code. | 2180 |
(2) The chief or the chief's agents, employees, or | 2181 |
contractors may enter on any land where such an emergency exists, | 2182 |
and on other land in order to have access to that land, in order | 2183 |
to restore, reclaim, abate, control, or prevent the adverse | 2184 |
effects of mining practices and to do all things necessary or | 2185 |
expedient to protect the public health, safety, or welfare. Such | 2186 |
an entry shall be construed as an exercise of the police power and | 2187 |
shall not be construed as an act of condemnation of property or of | 2188 |
trespass. The moneys expended for the work and the benefits | 2189 |
accruing to any premises so entered upon shall be chargeable | 2190 |
against the land and shall mitigate or offset any claim in or any | 2191 |
action brought by any owner of any interest in the premises for | 2192 |
any alleged damages by virtue of the entry. This provision is not | 2193 |
intended to create new rights of action or eliminate existing | 2194 |
immunities. | 2195 |
Sec. 1701.73. (A)(1) Upon the adoption of any amendment or | 2196 |
amended articles, a certificate containing a copy of the | 2197 |
resolution adopting the amendment or amended articles, a statement | 2198 |
of the manner of its adoption, and, in the case of adoption of the | 2199 |
resolution by the incorporators or directors, a statement of the | 2200 |
basis for such adoption, shall be filed with the secretary of | 2201 |
state, and thereupon the articles shall be amended accordingly, | 2202 |
any change of shares provided for in the amendment or amended | 2203 |
articles shall become effective, and the amended articles shall | 2204 |
supersede the existing articles. | 2205 |
(2) Except as provided in division (A)(3) of this section, | 2206 |
when an amendment or amended articles are adopted by the directors | 2207 |
pursuant to section 1701.70 of the Revised Code, the corporation | 2208 |
shall send notice of the amendment or amended articles, and a copy | 2209 |
or summary of the amendment or amended articles, by mail, | 2210 |
overnight delivery service, or any other means of communication | 2211 |
authorized by the shareholder to whom the notice and copy or | 2212 |
summary are sent, to each shareholder of the corporation of record | 2213 |
as of the date on which the directors approved the amendment or | 2214 |
amended articles. The notice shall be sent to the shareholders | 2215 |
within twenty days after the filing of the certificate required by | 2216 |
division (A)(1) of this section. | 2217 |
(3) Any corporation that files periodic reports with the | 2218 |
United States securities and exchange commission pursuant to | 2219 |
section 13 of the "Securities Exchange Act of 1934," 48 Stat. 881, | 2220 |
15 U.S.C. 78m, as amended, or section 15(d) of the "Securities | 2221 |
Exchange Act of 1934," 48 Stat. 881, 15 U.S.C. 78o(d), as amended, | 2222 |
may satisfy the notice to shareholders of record requirement of | 2223 |
division (A)(2) of this section by including a copy or summary of | 2224 |
the amendment or amended articles in a report filed in accordance | 2225 |
with those provisions within twenty days after the filing of the | 2226 |
certificate required by division (A)(1) of this section. | 2227 |
(B) When an amendment or amended articles are adopted by the | 2228 |
incorporators, the certificate described in division (A)(1) of | 2229 |
this section shall be signed by each of them. | 2230 |
(C) When an amendment or amended articles are adopted by the | 2231 |
directors or by the shareholders, the certificate described in | 2232 |
division (A)(1) of this section shall be signed by any authorized | 2233 |
officer. | 2234 |
(D) A copy of an amendment or amended articles changing the | 2235 |
name of a corporation or its principal office in this state, | 2236 |
certified by the secretary of state, may be filed for record in | 2237 |
the office of the county recorder of any county in this state, and | 2238 |
for such recording, the county recorder shall charge and collect | 2239 |
the same fee as provided for in division (A)(1) of section 317.32 | 2240 |
of the Revised Code. The copy shall be recorded in the official | 2241 |
records of
| 2242 |
Sec. 1701.81. (A) Upon adoption by each constituent entity | 2243 |
of an agreement of merger or consolidation pursuant to section | 2244 |
1701.78, 1701.781, 1701.79, 1701.791, 1701.80, 1701.801, or | 2245 |
1701.802 of the Revised Code, a certificate of merger or | 2246 |
consolidation shall be filed with the secretary of state that is | 2247 |
signed by any authorized representative of each constituent | 2248 |
corporation, partnership, or other entity. The certificate shall | 2249 |
be on a form prescribed by the secretary of state and shall set | 2250 |
forth only the information required by this section. | 2251 |
(B)(1) The certificate of merger or consolidation shall set | 2252 |
forth all of the following: | 2253 |
(a) The name and the form of entity of each constituent | 2254 |
entity and the state under the laws of which each constituent | 2255 |
entity exists; | 2256 |
(b) A statement that each constituent entity has complied | 2257 |
with all of the laws under which it exists and that the laws | 2258 |
permit the merger or consolidation; | 2259 |
(c) The name and mailing address of the person or entity that | 2260 |
is to provide, in response to any written request made by a | 2261 |
shareholder, partner, or other equity holder of a constituent | 2262 |
entity, a copy of the agreement of merger or consolidation; | 2263 |
(d) The effective date of the merger or consolidation, which | 2264 |
date may be on or after the date of the filing of the certificate; | 2265 |
(e) The signature of each representative authorized to sign | 2266 |
the certificate on behalf of each constituent entity and the | 2267 |
office held or the capacity in which the representative is acting; | 2268 |
(f) A statement that the agreement of merger or consolidation | 2269 |
is authorized on behalf of each constituent entity and that each | 2270 |
person who signed the certificate on behalf of each entity is | 2271 |
authorized to do so; | 2272 |
(g) In the case of a merger, a statement that one or more | 2273 |
specified constituent entities will be merged into a specified | 2274 |
surviving entity or, in the case of a consolidation, a statement | 2275 |
that the constituent entities will be consolidated into a new | 2276 |
entity; | 2277 |
(h) In the case of a merger, if the surviving entity is a | 2278 |
foreign entity not licensed to transact business in this state, | 2279 |
the name and address of the statutory agent upon whom any process, | 2280 |
notice, or demand against any constituent entity may be served; | 2281 |
(i) In the case of a consolidation, the name and address of | 2282 |
the statutory agent upon whom any process, notice, or demand | 2283 |
against any constituent entity or the new entity may be served. | 2284 |
(2) In the case of a consolidation into a new domestic | 2285 |
corporation, limited liability company, or limited partnership, | 2286 |
the articles of incorporation, the articles of organization, or | 2287 |
the certificate of limited partnership of the new domestic entity | 2288 |
shall be filed with the certificate of merger or consolidation. | 2289 |
(3) In the case of a merger into a domestic corporation, | 2290 |
limited liability company, or limited partnership, any amendments | 2291 |
to the articles of incorporation, articles of organization, or | 2292 |
certificate of limited partnership of the surviving domestic | 2293 |
entity shall be filed with the certificate of merger or | 2294 |
consolidation. | 2295 |
(4) If the surviving or new entity is a foreign entity that | 2296 |
desires to transact business in this state as a foreign | 2297 |
corporation, limited liability company, or limited partnership, | 2298 |
the certificate of merger or consolidation shall be accompanied by | 2299 |
the information required by division (B)(8), (9), or (10) of | 2300 |
section 1701.791 of the Revised Code. | 2301 |
(5) If a foreign or domestic corporation licensed to transact | 2302 |
business in this state is a constituent entity and the surviving | 2303 |
or new entity resulting from the merger or consolidation is not a | 2304 |
foreign or domestic corporation that is to be licensed to transact | 2305 |
business in this state, the certificate of merger or consolidation | 2306 |
shall be accompanied by the affidavits, receipts, certificates, or | 2307 |
other evidence required by division (H) of section 1701.86 of the | 2308 |
Revised Code, with respect to each domestic constituent | 2309 |
corporation, and by the affidavits, receipts, certificates, or | 2310 |
other evidence required by division (C) or (D) of section 1703.17 | 2311 |
of the Revised Code, with respect to each foreign constituent | 2312 |
corporation licensed to transact business in this state. | 2313 |
(C) If any constituent entity in a merger or consolidation is | 2314 |
organized or formed under the laws of a state other than this | 2315 |
state or under any chapter of the Revised Code other than this | 2316 |
chapter, there also shall be filed in the proper office all | 2317 |
documents that are required to be filed in connection with the | 2318 |
merger or consolidation by the laws of that state or by that | 2319 |
chapter. | 2320 |
(D) Upon the filing of a certificate of merger or | 2321 |
consolidation and other filings as described in division (C) of | 2322 |
this section or at such later date as the certificate of merger or | 2323 |
consolidation specifies, the merger or consolidation is effective. | 2324 |
(E) The secretary of state shall furnish, upon request and | 2325 |
payment of the fee specified in division (D) of section 111.16 of | 2326 |
the Revised Code, the secretary of state's certificate setting | 2327 |
forth the name and the form of entity of each constituent entity | 2328 |
and the states under the laws of which each constituent entity | 2329 |
existed prior to the merger or consolidation, the name and the | 2330 |
form of entity of the surviving or new entity and the state under | 2331 |
the laws of which the surviving entity exists or the new entity is | 2332 |
to exist, the date of filing of the certificate of merger or | 2333 |
consolidation with the secretary of state, and the effective date | 2334 |
of the merger or consolidation. The certificate of the secretary | 2335 |
of state, or a copy of the certificate of merger or consolidation | 2336 |
certified by the secretary of state, may be filed for record in | 2337 |
the office of the recorder of any county in this state and, if | 2338 |
filed, shall be recorded in the official records of | 2339 |
county. For that recording, the county recorder shall charge and | 2340 |
collect the same fee as in the case of deeds. | 2341 |
Sec. 1701.811. (A) Upon the adoption of a declaration of | 2342 |
conversion pursuant to section 1701.782 or 1701.792 of the Revised | 2343 |
Code, or at a later time as authorized by the declaration of | 2344 |
conversion, a certificate of conversion that is signed by an | 2345 |
authorized representative of the converting entity shall be filed | 2346 |
with the secretary of state. The certificate shall be on a form | 2347 |
prescribed by the secretary of state and shall set forth only the | 2348 |
information required by this section. | 2349 |
(B)(1) The certificate of conversion shall set forth all of | 2350 |
the following: | 2351 |
(a) The name and the form of entity of the converting entity | 2352 |
and the state under the laws of which the converting entity | 2353 |
exists; | 2354 |
(b) A statement that the converting entity has complied with | 2355 |
all of the laws under which it exists and that the laws permit the | 2356 |
conversion; | 2357 |
(c) The name and mailing address of the person or entity that | 2358 |
is to provide a copy of the declaration of conversion in response | 2359 |
to any written request made by a shareholder, partner, or member | 2360 |
of the converting entity; | 2361 |
(d) The effective date of the conversion, which date may be | 2362 |
on or after the date of the filing of the certificate pursuant to | 2363 |
this section; | 2364 |
(e) The signature of the representative or representatives | 2365 |
authorized to sign the certificate on behalf of the converting | 2366 |
entity and the office held or the capacity in which the | 2367 |
representative is acting; | 2368 |
(f) A statement that the declaration of conversion is | 2369 |
authorized on behalf of the converting entity and that each person | 2370 |
signing the certificate on behalf of the converting entity is | 2371 |
authorized to do so; | 2372 |
(g) The name and the form of the converted entity and the | 2373 |
state under the laws of which the converted entity will exist; | 2374 |
(h) If the converted entity is a foreign entity that will not | 2375 |
be licensed in this state, the name and address of the statutory | 2376 |
agent upon whom any process, notice, or demand may be served. | 2377 |
(2) In the case of a conversion into a new domestic | 2378 |
corporation, limited liability company, limited partnership, or | 2379 |
other partnership, any organizational document, including a | 2380 |
designation of agent, that would be filed upon the creation of the | 2381 |
new entity shall be filed with the certificate of conversion. | 2382 |
(3) If the converted entity is a foreign entity that desires | 2383 |
to transact business in this state, the certificate of conversion | 2384 |
shall be accompanied by the information required by division | 2385 |
(B)(8), (9), or (10) of section 1701.791 of the Revised Code. | 2386 |
(4) If a foreign or domestic corporation licensed to transact | 2387 |
business in this state is the converting entity, the certificate | 2388 |
of conversion shall be accompanied by the affidavits, receipts, | 2389 |
certificates, or other evidence required by division (H) of | 2390 |
section 1701.86 of the Revised Code with respect to a converting | 2391 |
domestic corporation, or by the affidavits, receipts, | 2392 |
certificates, or other evidence required by division (C) or (D) of | 2393 |
section 1703.17 of the Revised Code with respect to a foreign | 2394 |
corporation. | 2395 |
(C) If the converting entity or the converted entity is | 2396 |
organized or formed under the laws of a state other than this | 2397 |
state or under any chapter of the Revised Code other than this | 2398 |
chapter, all documents required to be filed in connection with the | 2399 |
conversion by the laws of that state or that chapter shall be | 2400 |
filed in the proper office. | 2401 |
(D) Upon the filing of a certificate of conversion and other | 2402 |
filings required by division (C) of this section or at any later | 2403 |
date that the certificate of conversion specifies, the conversion | 2404 |
is effective, subject to the limitation that no conversion will be | 2405 |
effective if there are reasonable grounds to believe that the | 2406 |
conversion would render the converted entity unable to pay its | 2407 |
obligations as they become due in the usual course of its affairs. | 2408 |
(E) The secretary of state shall furnish, upon request and | 2409 |
payment of the fee specified in division (K)(2) of section 111.16 | 2410 |
of the Revised Code, the secretary of state's certificate setting | 2411 |
forth all of the following: | 2412 |
(1) The name and form of entity of the converting entity and | 2413 |
the state under the laws of which it existed prior to the | 2414 |
conversion; | 2415 |
(2) The name and the form of entity of the converted entity | 2416 |
and the state under the laws of which it will exist; | 2417 |
(3) The date of filing of the certificate of conversion with | 2418 |
the secretary of state and the effective date of the conversion. | 2419 |
(F) The certificate of the secretary of state, or a copy of | 2420 |
the certificate of conversion certified by the secretary of state, | 2421 |
may be filed for record in the office of the recorder of any | 2422 |
county in this state and, if filed, shall be recorded in the | 2423 |
official records of | 2424 |
county recorder shall charge and collect the same fee as in the | 2425 |
case of deeds. | 2426 |
Sec. 1702.38. (A) The articles may be amended from time to | 2427 |
time in any respect if the articles as amended set forth all the | 2428 |
provisions that are required in, and only those provisions that | 2429 |
may properly be in, original articles filed at the time of | 2430 |
adopting the amendment, other than with respect to the initial | 2431 |
directors, except that a public benefit corporation shall not | 2432 |
amend its articles in such manner that it will cease to be a | 2433 |
public benefit corporation. | 2434 |
(B) Without limiting the generality of the authority | 2435 |
described in division (A) of this section, the articles may be | 2436 |
amended to: | 2437 |
(1) Change the name of the corporation; | 2438 |
(2) Change the place in this state where its principal office | 2439 |
is to be located; | 2440 |
(3) Change, enlarge, or diminish its purpose or purposes; | 2441 |
(4) Change any provision of the articles or add any provision | 2442 |
that may properly be included in the articles. | 2443 |
(C)(1) The voting members present in person, by use of | 2444 |
authorized communications equipment, by mail, or, if permitted, by | 2445 |
proxy at a meeting held for that purpose, may adopt an amendment | 2446 |
by the affirmative vote of a majority of the voting members | 2447 |
present if a quorum is present or, if the articles or the | 2448 |
regulations provide or permit, by the affirmative vote of a | 2449 |
greater or lesser proportion or number of the voting members, and | 2450 |
by the affirmative vote of the voting members of any particular | 2451 |
class that is required by the articles or the regulations. | 2452 |
(2) For purposes of division (C)(1) of this section, | 2453 |
participation by a voting member at a meeting through the use of | 2454 |
any of the means of communication described in that division | 2455 |
constitutes presence in person of that voting member at the | 2456 |
meeting for purposes of determining a quorum. | 2457 |
(D) In addition to or in lieu of adopting an amendment to the | 2458 |
articles, the voting members may adopt amended articles by the | 2459 |
same action or vote as that required to adopt the amendment. | 2460 |
(E) The directors may adopt amended articles to consolidate | 2461 |
the original articles and all previously adopted amendments to the | 2462 |
articles that are in force at the time, or the voting members at a | 2463 |
meeting held for that purpose may adopt the amended articles by | 2464 |
the same vote as that required to adopt an amendment. | 2465 |
(F) Amended articles shall set forth all the provisions that | 2466 |
are required in, and only the provisions that may properly be in, | 2467 |
original articles filed at the time of adopting the amended | 2468 |
articles, other than with respect to the initial directors, and | 2469 |
shall contain a statement that they supersede the existing | 2470 |
articles. | 2471 |
(G) Upon the adoption of any amendment or amended articles, a | 2472 |
certificate containing a copy of the resolution adopting the | 2473 |
amendment or amended articles, a statement of the manner of its | 2474 |
adoption, and, in the case of adoption of the resolution by the | 2475 |
directors, a statement of the basis for such adoption, shall be | 2476 |
filed with the secretary of state, and upon that filing the | 2477 |
articles shall be amended accordingly, and the amended articles | 2478 |
shall supersede the existing articles. The certificate shall be | 2479 |
signed by any authorized officer of the corporation. | 2480 |
(H) A copy of an amendment or amended articles changing the | 2481 |
name of a corporation or its principal office in this state, | 2482 |
certified by the secretary of state, may be filed for record in | 2483 |
the office of the county recorder of any county in this state, and | 2484 |
for that recording the county recorder shall charge and collect | 2485 |
the same fee as provided for in division (A)(1) of section 317.32 | 2486 |
of the Revised Code. That copy shall be recorded in the official | 2487 |
records of
| 2488 |
Sec. 1702.43. (A) Upon adoption by each constituent entity | 2489 |
of an agreement of merger or consolidation pursuant to section | 2490 |
1702.41 or 1702.411 of the Revised Code, a certificate of merger | 2491 |
or consolidation signed by any authorized representative of each | 2492 |
constituent entity, shall be filed with the secretary of state. | 2493 |
The certificate shall be on a form prescribed by the secretary of | 2494 |
state and shall set forth only the information required by this | 2495 |
section. | 2496 |
(1) The certificate of merger or consolidation shall set | 2497 |
forth all of the following: | 2498 |
(a) The name of each constituent entity and the state under | 2499 |
whose laws each constituent entity exists; | 2500 |
(b) A statement that each constituent entity has complied | 2501 |
with all of the laws under which it exists and that the laws | 2502 |
permit the merger or consolidation; | 2503 |
(c) The name and mailing address of the person or entity that | 2504 |
is to provide, in response to any written request made by a member | 2505 |
or other person, a copy of the agreement of merger or | 2506 |
consolidation; | 2507 |
(d) The effective date of the merger or consolidation, which | 2508 |
date may be on or after the date of the filing of the certificate; | 2509 |
(e) The signature of each representative authorized to sign | 2510 |
the certificate on behalf of each constituent entity and the | 2511 |
office each representative authorized to sign holds or the | 2512 |
capacity in which the representative is acting; | 2513 |
(f) A statement that the agreement of merger or consolidation | 2514 |
is authorized on behalf of each constituent entity and that each | 2515 |
person who signed the certificate on behalf of each entity is | 2516 |
authorized to do so; | 2517 |
(g) In the case of a merger, a statement that one or more | 2518 |
specified constituent entities will be merged into a specified | 2519 |
surviving entity or, in the case of a consolidation, a statement | 2520 |
that the constituent entities will be consolidated into a new | 2521 |
entity; | 2522 |
(h) In the case of a merger, if the surviving entity is a | 2523 |
foreign entity not licensed to transact business in this state, | 2524 |
the name and address of the statutory agent upon whom any process, | 2525 |
notice, or demand may be served; | 2526 |
(i) In the case of a consolidation, the name and address of | 2527 |
the statutory agent upon whom any process, notice, or demand | 2528 |
against any constituent entity or the new entity may be served. | 2529 |
(2) In the case of a consolidation into a new domestic | 2530 |
corporation, the articles of incorporation of the new domestic | 2531 |
corporation shall be filed with the certificate of consolidation. | 2532 |
(3) In the case of a merger into a domestic corporation, any | 2533 |
amendments to the articles of incorporation of the surviving | 2534 |
domestic corporation shall be filed with the certificate of | 2535 |
merger. Filing requirements with respect to mergers and | 2536 |
consolidations in which a domestic corporation is not the | 2537 |
surviving or resulting entity shall be subject to division (B) of | 2538 |
section 1702.43 of the Revised Code. | 2539 |
(4) If the surviving or new entity is a foreign entity that | 2540 |
desires to transact business in this state as a foreign | 2541 |
corporation, limited liability company, limited partnership, or | 2542 |
unincorporated association, the certificate of merger or | 2543 |
consolidation shall be accompanied by the information required by | 2544 |
division (A)(3)(h), (i), (j), or (k) of section 1702.411 of the | 2545 |
Revised Code, whichever is applicable. | 2546 |
(5) If a domestic or foreign corporation licensed to transact | 2547 |
business in this state is a constituent entity and the surviving | 2548 |
or new entity resulting from the merger or consolidation is not a | 2549 |
domestic or foreign corporation that is to be licensed to transact | 2550 |
business in this state, the certificate of merger or consolidation | 2551 |
shall be accompanied by the affidavits, receipts, certificates, or | 2552 |
other evidence required by division (G) of section 1702.47 of the | 2553 |
Revised Code, with respect to each domestic corporation, and by | 2554 |
the affidavits, receipts, certificates, or other evidence required | 2555 |
by division (C) or (D) of section 1703.17 of the Revised Code, | 2556 |
with respect to each foreign constituent corporation licensed to | 2557 |
transact business in this state. | 2558 |
(B) If any constituent entity in a merger or consolidation is | 2559 |
organized or formed under the laws of a state other than this | 2560 |
state or under any chapter of the Revised Code other than this | 2561 |
chapter, there also shall be filed in the proper office all | 2562 |
documents that are required to be filed in connection with the | 2563 |
merger or consolidation by the laws of that state or by that | 2564 |
chapter. | 2565 |
(C) Upon the filing of a certificate of merger or | 2566 |
consolidation and other filings as described in division (B) of | 2567 |
this section, or at a later date that the certificate of merger or | 2568 |
consolidation specifies, the merger or consolidation shall become | 2569 |
effective. | 2570 |
(D) The secretary of state shall furnish, upon request and | 2571 |
payment of the fee specified in division (D) of section 111.16 of | 2572 |
the Revised Code, a certificate setting forth the name and form of | 2573 |
each constituent entity and the state under whose laws each | 2574 |
constituent entity existed prior to the merger or consolidation, | 2575 |
the name and form of the surviving or new entity and the state | 2576 |
under whose laws the surviving entity exists or the new entity is | 2577 |
to exist, the date of filing of the certificate of merger or | 2578 |
consolidation with the secretary of state, and the effective date | 2579 |
of the merger or consolidation. The certificate of the secretary | 2580 |
of state or a copy of the merger or consolidation certified by the | 2581 |
secretary of state may be filed for record in the office of the | 2582 |
county recorder of any county in this state and, if filed, shall | 2583 |
be recorded in the official records of | 2584 |
that recording, the county recorder shall charge and collect the | 2585 |
same fee as in the case of deeds. | 2586 |
Sec. 1702.462. (A) Upon the adoption of a declaration of | 2587 |
conversion pursuant to section 1702.461 of the Revised Code, or at | 2588 |
a later time as authorized by the declaration of conversion, a | 2589 |
certificate of conversion that is signed by an authorized | 2590 |
representative of the converting entity shall be filed with the | 2591 |
secretary of state. The certificate shall be on a form prescribed | 2592 |
by the secretary of state and shall set forth only the information | 2593 |
required under division (B) of this section. | 2594 |
(B)(1) The certificate of conversion shall set forth all of | 2595 |
the following: | 2596 |
(a) The name and form of entity of the converting entity and | 2597 |
the state under the laws of which the converting entity exists; | 2598 |
(b) A statement that the converting entity has complied with | 2599 |
all of the laws under which it exists and that the laws permit the | 2600 |
conversion; | 2601 |
(c) The name and mailing address of the person or entity that | 2602 |
is to provide a copy of the declaration of conversion in response | 2603 |
to any written request made by a member of the converting entity; | 2604 |
(d) The effective date of the conversion, which date may be | 2605 |
on or after the date of the filing of the certificate pursuant to | 2606 |
this section; | 2607 |
(e) The signature of the representative or representatives | 2608 |
authorized to sign the certificate on behalf of the converting | 2609 |
entity and the office held or the capacity in which the | 2610 |
representative is acting; | 2611 |
(f) A statement that the declaration of conversion is | 2612 |
authorized on behalf of the converting entity and that each person | 2613 |
signing the certificate on behalf of the converting entity is | 2614 |
authorized to do so; | 2615 |
(g) The name and the form of the converted entity and the | 2616 |
state under the laws of which the converted entity will exist; | 2617 |
(h) If the converted entity is a foreign entity that will not | 2618 |
be licensed in this state, the name and address of the statutory | 2619 |
agent upon whom any process, notice, or demand may be served. | 2620 |
(2) In the case of a conversion into a limited liability | 2621 |
company, limited partnership, or other partnership, any | 2622 |
organizational document, including a designation of agent, that | 2623 |
would be filed upon the creation of the new entity shall be filed | 2624 |
with the certificate of conversion. | 2625 |
(3) If the converted entity is a foreign entity that desires | 2626 |
to transact business in this state, the certificate of conversion | 2627 |
shall be accompanied by the information required by divisions | 2628 |
(B)(1)(c)(ii) and (iii) of section 1702.461 of the Revised Code. | 2629 |
(4) If a foreign or domestic corporation licensed to transact | 2630 |
business in this state is the converting entity, the certificate | 2631 |
of conversion shall be accompanied by the affidavits, receipts, | 2632 |
certificates, or other evidence required by division (G) of | 2633 |
section 1702.47 of the Revised Code, with respect to a converting | 2634 |
domestic corporation, or by the affidavits, receipts, | 2635 |
certificates, or other evidence required by division (C) or (D) of | 2636 |
section 1703.17 of the Revised Code with respect to a foreign | 2637 |
corporation. | 2638 |
(C) If the converting entity or the converted entity is | 2639 |
organized or formed under the laws of a state other than this | 2640 |
state or under any chapter of the Revised Code other than this | 2641 |
chapter, all documents required to be filed in connection with the | 2642 |
conversion by the laws of that state or that chapter shall be | 2643 |
filed in the proper office. | 2644 |
(D) Upon the filing of a certificate of conversion and other | 2645 |
filings required by division (C) of this section or at any later | 2646 |
date that the certificate of conversion specifies, the conversion | 2647 |
is effective, subject to the limitation that no conversion shall | 2648 |
be effective if there are reasonable grounds to believe that the | 2649 |
conversion would render the converted entity unable to pay its | 2650 |
obligations as they become due in the usual course of its affairs. | 2651 |
(E) The secretary of state shall furnish, upon request and | 2652 |
payment of the fee specified in division (K)(2) of section 111.16 | 2653 |
of the Revised Code, the secretary of state's certificate setting | 2654 |
forth all of the following: | 2655 |
(1) The name and form of entity of the converting entity and | 2656 |
the state under the laws of which it existed prior to the | 2657 |
conversion; | 2658 |
(2) The name and form of entity of the converted entity and | 2659 |
the state under the laws of which it will exist; | 2660 |
(3) The date of filing of the certificate of conversion with | 2661 |
the secretary of state and the effective date of the conversion. | 2662 |
(F) The certificate of the secretary of state, or a copy of | 2663 |
the certificate of conversion certified by the secretary of state, | 2664 |
may be filed for record in the office of the county recorder of | 2665 |
any county in this state and, if filed, shall be recorded in the | 2666 |
official records of | 2667 |
county recorder shall charge and collect the same fee as in the | 2668 |
case of deeds. | 2669 |
Sec. 1705.38. (A) Upon the adoption by each constituent | 2670 |
entity of an agreement of merger or consolidation pursuant to | 2671 |
section 1705.36 or 1705.37 of the Revised Code, a certificate of | 2672 |
merger or consolidation shall be filed with the secretary of state | 2673 |
that is signed by a manager of each constituent limited liability | 2674 |
company in which the management is not reserved to its members, by | 2675 |
at least one member of each other constituent limited liability | 2676 |
company, by at least one general partner of each constituent | 2677 |
partnership, and by an authorized representative of each other | 2678 |
constituent entity. The certificate shall be on a form prescribed | 2679 |
by the secretary of state and shall set forth only the information | 2680 |
required by this section. | 2681 |
(B)(1) The certificate of merger or consolidation shall set | 2682 |
forth all of the following: | 2683 |
(a) The name and the form of entity of each constituent | 2684 |
entity and the state under the laws of which each constituent | 2685 |
entity exists; | 2686 |
(b) A statement that each constituent entity has complied | 2687 |
with all of the laws under which it exists and that the laws | 2688 |
permit the merger or consolidation; | 2689 |
(c) The name and mailing address of the person or entity that | 2690 |
is to provide, in response to any written request made by a | 2691 |
shareholder, partner, or other equity holder of a constituent | 2692 |
entity, a copy of the agreement of merger or consolidation; | 2693 |
(d) The effective date of the merger or consolidation, which | 2694 |
date may be on or after the date of the filing of the certificate; | 2695 |
(e) The signature of the representative or representatives | 2696 |
authorized to sign the certificate on behalf of each constituent | 2697 |
entity and the office held or the capacity in which the | 2698 |
representative is acting; | 2699 |
(f) A statement that the agreement of merger or consolidation | 2700 |
is authorized on behalf of each constituent entity and that the | 2701 |
persons who signed the certificate on behalf of each entity are | 2702 |
authorized to do so; | 2703 |
(g) In the case of a merger, a statement that one or more | 2704 |
specified constituent entities will be merged into a specified | 2705 |
surviving entity or, in the case of a consolidation, a statement | 2706 |
that the constituent entities will be consolidated into a new | 2707 |
entity; | 2708 |
(h) In the case of a merger, if the surviving entity is a | 2709 |
foreign entity not licensed to transact business in this state, | 2710 |
the name and address of the statutory agent upon whom any process, | 2711 |
notice, or demand may be served; | 2712 |
(i) In the case of a consolidation, the name and address of | 2713 |
the statutory agent upon whom any process, notice, or demand | 2714 |
against any constituent entity or the new entity may be served. | 2715 |
(2) In the case of a consolidation into a new domestic | 2716 |
corporation, limited liability company, or limited partnership, | 2717 |
the articles of incorporation, the articles of organization, or | 2718 |
the certificate of limited partnership of the new domestic entity | 2719 |
shall be filed with the certificate of merger or consolidation. | 2720 |
(3) In the case of a merger into a domestic corporation, | 2721 |
limited liability company, or limited partnership, any amendments | 2722 |
to the articles of incorporation, articles of organization, or | 2723 |
certificate of limited partnership of the surviving domestic | 2724 |
entity shall be filed with the certificate of merger or | 2725 |
consolidation. | 2726 |
(4) If the surviving or new entity is a foreign entity that | 2727 |
desires to transact business in this state as a foreign | 2728 |
corporation, limited liability company, or limited partnership, | 2729 |
the certificate of merger or consolidation shall be accompanied by | 2730 |
the information required by division (B)(8), (9), or (10) of | 2731 |
section 1705.37 of the Revised Code. | 2732 |
(5) If a foreign or domestic corporation licensed to transact | 2733 |
business in this state is a constituent entity and the surviving | 2734 |
or new entity resulting from the merger or consolidation is not a | 2735 |
foreign or domestic corporation that is to be licensed to transact | 2736 |
business in this state, the certificate of merger or consolidation | 2737 |
shall be accompanied by the affidavits, receipts, certificates, or | 2738 |
other evidence required by division (H) of section 1701.86 of the | 2739 |
Revised Code, with respect to each domestic constituent | 2740 |
corporation, and by the affidavits, receipts, certificates, or | 2741 |
other evidence required by division (C) or (D) of section 1703.17 | 2742 |
of the Revised Code, with respect to each foreign constituent | 2743 |
corporation licensed to transact business in this state. | 2744 |
(C) If any constituent entity in a merger or consolidation is | 2745 |
organized or formed under the laws of a state other than this | 2746 |
state or under any chapter of the Revised Code other than this | 2747 |
chapter, there also shall be filed in the proper office all | 2748 |
documents that are required to be filed in connection with the | 2749 |
merger or consolidation by the laws of that state or by that | 2750 |
chapter. | 2751 |
(D) Upon the filing of a certificate of merger or | 2752 |
consolidation and other filings as described in division (C) of | 2753 |
this section or at any later date that the certificate of merger | 2754 |
or consolidation specifies, the merger or consolidation is | 2755 |
effective. | 2756 |
(E)(1) Upon request and payment of the fee specified in | 2757 |
division (D) of section 111.16 of the Revised Code, the secretary | 2758 |
of state shall furnish the secretary of state's certificate | 2759 |
setting forth all of the following: | 2760 |
(a) The name and form of entity of each constituent entity | 2761 |
and the states under the laws of which each constituent entity | 2762 |
existed prior to a merger or consolidation; | 2763 |
(b) The name and the form of entity of the surviving or new | 2764 |
entity and the state under the laws of which the surviving entity | 2765 |
exists or the new entity is to exist; | 2766 |
(c) The date of the filing of the certificate of merger or | 2767 |
consolidation in the secretary of state's office; | 2768 |
(d) The effective date of the merger or consolidation. | 2769 |
(2) The certificate of the secretary of state or a copy of a | 2770 |
certificate of merger or consolidation that has been certified by | 2771 |
the secretary of state may be filed for record in the office of | 2772 |
the county recorder of any county in this state and, if filed, | 2773 |
shall be recorded in the | 2774 |
county. For that recording, the county recorder shall charge and | 2775 |
collect the same fees as for recording a deed. | 2776 |
Sec. 1705.381. (A) Upon the adoption of a declaration of | 2777 |
conversion pursuant to section 1705.361 or 1705.371 of the Revised | 2778 |
Code, or at a later time as authorized by the declaration of | 2779 |
conversion, a certificate of conversion that is signed by an | 2780 |
authorized representative of the converting entity shall be filed | 2781 |
with the secretary of state. The certificate shall be on a form | 2782 |
prescribed by the secretary of state and shall set forth only the | 2783 |
information required by this section. | 2784 |
(B)(1) The certificate of conversion shall set forth all of | 2785 |
the following: | 2786 |
(a) The name and the form of entity of the converting entity | 2787 |
and the state under the laws of which the converting entity | 2788 |
exists; | 2789 |
(b) A statement that the converting entity has complied with | 2790 |
all of the laws under which it exists and that those laws permit | 2791 |
the conversion; | 2792 |
(c) The name and mailing address of the person or entity that | 2793 |
is to provide a copy of the declaration of conversion in response | 2794 |
to any written request made by a shareholder, partner, or member | 2795 |
of the converting entity; | 2796 |
(d) The effective date of the conversion, which date may be | 2797 |
on or after the date of the filing of the certificate pursuant to | 2798 |
this section; | 2799 |
(e) The signature and title of the representative or | 2800 |
representatives authorized to sign the certificate on behalf of | 2801 |
the converting entity; | 2802 |
(f) A statement that the declaration of conversion is | 2803 |
authorized on behalf of the converting entity and that each person | 2804 |
signing the certificate on behalf of the converting entity is | 2805 |
authorized to do so; | 2806 |
(g) The name and the form of the converted entity and the | 2807 |
state under the laws of which the converted entity will exist; | 2808 |
(h) If the converted entity is a foreign entity that will not | 2809 |
be licensed in this state, the name and address of the statutory | 2810 |
agent upon whom any process, notice or demand may be served. | 2811 |
(2) In the case of a conversion into a new domestic | 2812 |
corporation, limited liability company, limited partnership, or | 2813 |
other partnership, any organizational document that would be filed | 2814 |
upon the creation of the converted entity shall be filed with the | 2815 |
certificate of conversion. | 2816 |
(3) If the converted entity is a foreign entity that desires | 2817 |
to transact business in this state, the certificate of conversion | 2818 |
shall be accompanied by the information required by division | 2819 |
(B)(8), (9), or (10) of section 1705.37 of the Revised Code. | 2820 |
(4) If a foreign or domestic corporation licensed to transact | 2821 |
business in this state is the converting entity, the certificate | 2822 |
of conversion shall be accompanied by the affidavits, receipts, | 2823 |
certificates, or other evidence required by division (H) of | 2824 |
section 1701.86 of the Revised Code with respect to a converting | 2825 |
domestic corporation or by the affidavits, receipts, certificates, | 2826 |
or other evidence required by division (C) or (D) of section | 2827 |
1703.17 of the Revised Code with respect to a foreign corporation. | 2828 |
(C) If the converting entity or the converted entity is | 2829 |
organized or formed under the laws of a state other than this | 2830 |
state or under any chapter of the Revised Code other than this | 2831 |
chapter, all documents required to be filed in connection with the | 2832 |
conversion by the laws of that state or that chapter shall be | 2833 |
filed in the proper office. | 2834 |
(D) Upon the filing of a certificate of conversion and other | 2835 |
filings required by division (C) of this section or at any later | 2836 |
date that the certificate of conversion specifies, the conversion | 2837 |
is effective, subject to the limitation that no conversion will be | 2838 |
effective if there are reasonable grounds to believe that the | 2839 |
conversion would render the converted entity unable to pay its | 2840 |
obligations as they become due in the usual course of its affairs. | 2841 |
(E) The secretary of state shall furnish, upon request and | 2842 |
payment of the fee specified in division (K)(2) of section 111.16 | 2843 |
of the Revised Code, the secretary of state's certificate setting | 2844 |
forth all of the following: | 2845 |
(1) The name and form of entity of the converting entity and | 2846 |
the state under the laws of which it existed prior to the | 2847 |
conversion; | 2848 |
(2) The name and the form of entity of the converted entity | 2849 |
and the state under the law of which it will exist; | 2850 |
(3) The date of filing of the certificate of conversion with | 2851 |
the secretary of state and the effective date of the conversion. | 2852 |
(F) The certificate of the secretary of state, or a copy of | 2853 |
the certificate of conversion certified by the secretary of state, | 2854 |
may be filed for record in the office of the county recorder of | 2855 |
any county in this state and, if filed, shall be recorded in the | 2856 |
official records of | 2857 |
county recorder shall charge and collect the same fee as in the | 2858 |
case of deeds. | 2859 |
Sec. 1729.38. (A)(1) Upon adoption of an agreement of merger | 2860 |
or consolidation under section 1729.35 or 1729.36 of the Revised | 2861 |
Code, a certificate, signed by any authorized officer or | 2862 |
representative of each constituent association or entity, shall be | 2863 |
filed with the secretary of state on a form prescribed by the | 2864 |
secretary of state that sets forth the following: | 2865 |
(a) The name and form of each constituent association or | 2866 |
entity and the state law under which each constituent entity | 2867 |
exists; | 2868 |
(b) A statement that each constituent association or entity | 2869 |
has adopted the agreement of merger or consolidation, the manner | 2870 |
of adoption, and that the agreement was adopted in compliance with | 2871 |
the laws applicable to each constituent association or entity; | 2872 |
(c) The effective date of the merger or consolidation, which | 2873 |
date may be on or after the date of filing of the certificate; | 2874 |
(d) In the case of a merger, a statement that one or more | 2875 |
specified constituent associations or entities will be merged into | 2876 |
a specified surviving association or entity or, in the case of a | 2877 |
consolidation, a statement that the constituent associations or | 2878 |
entities will be consolidated into a new association or entity; | 2879 |
(e) The name and address of the statutory agent upon whom any | 2880 |
process, notice, or demand against any constituent association or | 2881 |
entity, or the surviving or new association or entity, may be | 2882 |
served. | 2883 |
(2) In the case of a merger into an association or domestic | 2884 |
entity, any amendments to the articles of incorporation or the | 2885 |
articles | 2886 |
shall be filed with the certificate. | 2887 |
(3) In the case of a consolidation to form a new domestic | 2888 |
association or entity, the articles of incorporation or the | 2889 |
articles of organization of the new association or entity shall be | 2890 |
filed with the certificate. | 2891 |
(4) If the surviving or new entity is a foreign entity that | 2892 |
desires to transact business in this state as a foreign entity, | 2893 |
the certificate shall be accompanied by the information required | 2894 |
for qualification of a foreign entity in this state by Chapter | 2895 |
1703. of the Revised Code, in the case of a foreign corporation or | 2896 |
foreign cooperative, or by sections 1705.53 and 1705.54 of the | 2897 |
Revised Code, in the case of a foreign limited liability company. | 2898 |
(B) A copy of the certificate of merger or consolidation, | 2899 |
certified by the secretary of state, may be filed for record in | 2900 |
the office of the county recorder of any county in this state. For | 2901 |
such recording, the county recorder shall charge and collect the | 2902 |
same fee as in the case of deeds. The certified copy of the | 2903 |
certificate of merger or consolidation shall be recorded in the | 2904 |
official records of | 2905 |
(C) For purposes of this section, "domestic entity" means a | 2906 |
corporation other than an association or a limited liability | 2907 |
company organized under the laws of this state. | 2908 |
Sec. 1776.70. (A) Upon the adoption by each constituent | 2909 |
entity of an agreement of merger or consolidation pursuant to | 2910 |
section 1776.68 or 1776.69 of the Revised Code, the resulting | 2911 |
entity shall file a certificate of merger or consolidation with | 2912 |
the secretary of state, unless the only constituent entities that | 2913 |
are domestic entities are partnerships, and in the case of a | 2914 |
consolidation, the resulting entity is a domestic partnership, in | 2915 |
which case the filing of a certificate of merger or consolidation | 2916 |
is optional. Any certificate shall be on a form the secretary of | 2917 |
state prescribes, signed by an authorized representative of each | 2918 |
constituent entity, and set forth only the information this | 2919 |
section requires. | 2920 |
(B)(1) The certificate of merger or consolidation shall set | 2921 |
forth all of the following: | 2922 |
(a) The name and the form of entity of each constituent | 2923 |
entity and the state under the laws of which each constituent | 2924 |
entity exists; | 2925 |
(b) A statement that each constituent entity has complied | 2926 |
with all of the laws under which it exists and that the laws | 2927 |
permit the merger or consolidation; | 2928 |
(c) The name and mailing address of the person or entity that | 2929 |
is to provide, in response to any written request made by a | 2930 |
shareholder, partner, or other equity holder of a constituent | 2931 |
entity, a copy of the agreement of merger or consolidation; | 2932 |
(d) The effective date of the merger or consolidation, which | 2933 |
date shall be on or after the date of the filing of the | 2934 |
certificate; | 2935 |
(e) The signature of the representative or representatives | 2936 |
authorized to sign the certificate on behalf of each constituent | 2937 |
entity and the office held or the capacity in which the | 2938 |
representative is acting; | 2939 |
(f) A statement that the agreement of merger or consolidation | 2940 |
is authorized on behalf of each constituent entity and that each | 2941 |
person who signed the certificate on behalf of each entity is | 2942 |
authorized to do so; | 2943 |
(g) In the case of a merger, a statement that one or more | 2944 |
specified constituent entities will be merged into a specified | 2945 |
surviving entity or, in the case of a consolidation, a statement | 2946 |
that the constituent entities will be consolidated into a new | 2947 |
entity; | 2948 |
(h) The name and form of the surviving entity in the case of | 2949 |
a merger or the name and form of the new entity in the case of a | 2950 |
consolidation; | 2951 |
(i) In the case of a merger, if the surviving entity is a | 2952 |
foreign entity not licensed to transact business in this state, | 2953 |
the name and address of the statutory agent upon whom any process, | 2954 |
notice, or demand may be served; | 2955 |
(j) In the case of a consolidation, the name and address of | 2956 |
the statutory agent upon whom any process, notice, or demand | 2957 |
against any constituent entity or the new entity may be served. | 2958 |
(2) In the case of a consolidation into a new domestic | 2959 |
corporation, limited liability company, or limited partnership, | 2960 |
the articles of incorporation, the articles of organization, or | 2961 |
the certificate of limited partnership of the new domestic entity | 2962 |
shall be filed with the certificate of consolidation. | 2963 |
(3) In the case of a merger into a domestic corporation, | 2964 |
limited liability company, or limited partnership, any amendments | 2965 |
to the articles of incorporation, articles of organization, or | 2966 |
certificate of limited partnership of the surviving domestic | 2967 |
entity shall be filed with the certificate of merger. | 2968 |
(4) If the surviving or new entity is a foreign entity that | 2969 |
desires to transact business in this state as a foreign | 2970 |
corporation, limited liability company, limited partnership, or | 2971 |
limited liability partnership, the certificate of merger or | 2972 |
consolidation shall be accompanied by the information required by | 2973 |
division (B)(7), (8), (9), or (10) of section 1776.69 of the | 2974 |
Revised Code. | 2975 |
(5) If a domestic corporation or a foreign corporation | 2976 |
licensed to transact business in this state is a constituent | 2977 |
entity and the surviving or new entity resulting from the merger | 2978 |
or consolidation is not a domestic corporation or a foreign | 2979 |
corporation that is to be licensed to transact business in this | 2980 |
state, the certificate of merger or consolidation shall be | 2981 |
accompanied by the affidavits, receipts, certificates, or other | 2982 |
evidence required by division (H) of section 1701.86 of the | 2983 |
Revised Code, with respect to each domestic constituent | 2984 |
corporation, and by the affidavits, receipts, certificates, or | 2985 |
other evidence required by division (C) or (D) of section 1703.17 | 2986 |
of the Revised Code, with respect to each foreign constituent | 2987 |
corporation licensed to transact business in this state. | 2988 |
(C) If any constituent entity in a merger or consolidation is | 2989 |
organized or formed under the laws of a state other than this | 2990 |
state or under any chapter of the Revised Code other than this | 2991 |
chapter, there also shall be filed in the proper office all | 2992 |
documents that are required to be filed in connection with the | 2993 |
merger or consolidation by the laws of that state or by that | 2994 |
chapter. | 2995 |
(D)(1) Upon the filing of a certificate of merger or | 2996 |
consolidation and other filings as described in division (C) of | 2997 |
this section, or at any later date that the certificate of merger | 2998 |
or consolidation specifies, the merger or consolidation is | 2999 |
effective, subject to the limitation specified in division (B)(6) | 3000 |
of section 1776.68 of the Revised Code. | 3001 |
(2) If domestic partnerships are the only domestic entities | 3002 |
that are constituent entities or the resulting entity in a merger | 3003 |
or consolidation, and the agreement of merger or consolidation | 3004 |
provides for a means of determining when the merger becomes | 3005 |
effective, other than based upon the filing of a certificate of | 3006 |
merger, the merger becomes effective at the time determined in | 3007 |
accordance with the agreement of merger or consolidation. | 3008 |
(E)(1) Upon request and payment of the fee division (K)(2) of | 3009 |
section 111.16 of the Revised Code specifies, the secretary of | 3010 |
state shall furnish a certificate setting forth the name and form | 3011 |
of entity of each constituent entity and the states under the laws | 3012 |
of which each constituent entity existed prior to the merger or | 3013 |
consolidation, the name and the form of entity of the surviving or | 3014 |
new entity and the state under the laws of which the surviving | 3015 |
entity exists or the new entity is to exist, the date of filing of | 3016 |
the certificate of merger or consolidation with the secretary of | 3017 |
state, and the effective date of the merger or consolidation. | 3018 |
(2) The certificate of the secretary of state, or a copy of | 3019 |
the certificate of merger or consolidation certified by the | 3020 |
secretary of state, may be filed for record in the office of the | 3021 |
county recorder of any county in this state and, if filed, shall | 3022 |
be recorded in the official records of | 3023 |
that recording, the county recorder shall charge and collect the | 3024 |
same fee as in the case of deeds. | 3025 |
Sec. 1776.74. (A) Upon the adoption of a declaration of | 3026 |
conversion pursuant to section 1776.72 or 1776.73 of the Revised | 3027 |
Code, or at a later time as authorized by the declaration of | 3028 |
conversion, a certificate of conversion that is signed by an | 3029 |
authorized representative of the converting entity shall be filed | 3030 |
by the authorized representative with the secretary of state. The | 3031 |
certificate shall be on a form prescribed by the secretary of | 3032 |
state and shall set forth only the information required by this | 3033 |
section. | 3034 |
(B)(1) The certificate of conversion shall set forth all of | 3035 |
the following: | 3036 |
(a) The name and the form of entity of the converting entity | 3037 |
and the state under the laws of which the converting entity | 3038 |
exists; | 3039 |
(b) A statement that the converting entity has complied with | 3040 |
all of the laws under which it exists and that those laws permit | 3041 |
the conversion; | 3042 |
(c) The name and mailing address of the person or entity that | 3043 |
is to provide a copy of the declaration of conversion in response | 3044 |
to any written request made by a shareholder, partner, or member | 3045 |
of the converting entity; | 3046 |
(d) The effective date of the conversion, which date may be | 3047 |
on or after the date of the filing of the certificate pursuant to | 3048 |
this section; | 3049 |
(e) The signature of the representative or representatives | 3050 |
authorized to sign the certificate on behalf of the converting | 3051 |
entity and the office held or the capacity in which the | 3052 |
representative is acting; | 3053 |
(f) A statement that the declaration of conversion is | 3054 |
authorized on behalf of the converting entity and that each person | 3055 |
who has signed the certificate on behalf of the converting entity | 3056 |
is authorized to do so; | 3057 |
(g) The name and the form of the converted entity and the | 3058 |
state under the laws of which the converted entity will exist; | 3059 |
(h) If the converted entity is a foreign entity that will not | 3060 |
be licensed in this state, the name and address of the statutory | 3061 |
agent upon whom any process, notice, or demand may be served. | 3062 |
(2) In the case of a conversion into a new domestic | 3063 |
corporation, limited liability company, limited partnership, or | 3064 |
other partnership, any organizational document that would be filed | 3065 |
upon the creation of the converted entity shall be filed with the | 3066 |
certificate of conversion. | 3067 |
(3) If the converted entity is a foreign entity that desires | 3068 |
to transact business in this state, the certificate of conversion | 3069 |
shall be accompanied by the information required by division | 3070 |
(B)(7), (8), (9), or (10) of section 1776.69 of the Revised Code. | 3071 |
(4) If a domestic corporation or a foreign corporation | 3072 |
licensed to transact business in this state is the converting | 3073 |
entity, the certificate of conversion shall be accompanied by the | 3074 |
affidavits, receipts, certificates, or other evidence required by | 3075 |
division (H) of section 1701.86 of the Revised Code with respect | 3076 |
to a converting domestic corporation, or by the affidavits, | 3077 |
receipts, certificates, or other evidence required by division (C) | 3078 |
or (D) of section 1703.17 of the Revised Code with respect to a | 3079 |
foreign corporation. | 3080 |
(C) If the converting entity or the converted entity is | 3081 |
organized or formed under the laws of a state other than this | 3082 |
state or under any chapter of the Revised Code other than this | 3083 |
chapter, all documents required to be filed in connection with the | 3084 |
conversion by the laws of that state or that chapter also shall be | 3085 |
filed in the proper office. | 3086 |
(D) Upon the filing of a certificate of conversion and other | 3087 |
filings required by division (C) of this section, or at any later | 3088 |
date that the certificate of conversion specifies, the conversion | 3089 |
is effective, subject to the limitation that no conversion shall | 3090 |
be effected if there are reasonable grounds to believe that the | 3091 |
conversion would render the converted entity unable to pay its | 3092 |
obligations as the obligations become due in the usual course of | 3093 |
the converted entity's affairs. | 3094 |
(E) Upon request and payment of the fee specified in division | 3095 |
(K)(2) of section 111.16 of the Revised Code, the secretary of | 3096 |
state shall furnish a certificate setting forth all of the | 3097 |
following: | 3098 |
(1) The name and form of entity of the converting entity and | 3099 |
the state under the laws of which it existed prior to the | 3100 |
conversion; | 3101 |
(2) The name and the form of entity of the converted entity | 3102 |
and the state under the law of which it will exist; | 3103 |
(3) The date of filing of the certificate of conversion with | 3104 |
the secretary of state and the effective date of the conversion. | 3105 |
(F) The certificate of the secretary of state or a copy of | 3106 |
the certificate of conversion certified by the secretary of state, | 3107 |
may be filed for record in the office of the county recorder of | 3108 |
any county in this state and, if filed, shall be recorded in the | 3109 |
official records of | 3110 |
county recorder shall charge and collect the same fee as in the | 3111 |
case of deeds. | 3112 |
Sec. 1782.433. (A) Upon the adoption by each constituent | 3113 |
entity of an agreement of merger or consolidation pursuant to | 3114 |
section 1782.431 or 1782.432 of the Revised Code, a certificate of | 3115 |
merger or consolidation shall be filed with the secretary of state | 3116 |
that is signed by an authorized representative of each constituent | 3117 |
entity. The certificate shall be on a form prescribed by the | 3118 |
secretary of state and shall set forth only the information | 3119 |
required by this section. | 3120 |
(B)(1) The certificate of merger or consolidation shall set | 3121 |
forth all of the following: | 3122 |
(a) The name and the form of entity of each constituent | 3123 |
entity and the state under the laws of which each constituent | 3124 |
entity exists; | 3125 |
(b) A statement that each constituent entity has complied | 3126 |
with all of the laws under which it exists and that the laws | 3127 |
permit the merger or consolidation; | 3128 |
(c) The name and mailing address of the person or entity that | 3129 |
is to provide, in response to any written request made by a | 3130 |
shareholder, partner, or other equity holder of a constituent | 3131 |
entity, a copy of the agreement of merger or consolidation; | 3132 |
(d) The effective date of the merger or consolidation, which | 3133 |
date may be on or after the date of the filing of the certificate; | 3134 |
(e) The signature of the representative or representatives | 3135 |
authorized to sign the certificate on behalf of each constituent | 3136 |
entity and the office held or the capacity in which the | 3137 |
representative is acting; | 3138 |
(f) A statement that the agreement of merger or consolidation | 3139 |
is authorized on behalf of each constituent entity and that the | 3140 |
persons who signed the certificate on behalf of each entity are | 3141 |
authorized to do so; | 3142 |
(g) In the case of a merger, a statement that one or more | 3143 |
specified constituent entities will be merged into a specified | 3144 |
surviving entity or, in the case of a consolidation, a statement | 3145 |
that the constituent entities will be consolidated into a new | 3146 |
entity; | 3147 |
(h) In the case of a merger, if the surviving entity is a | 3148 |
foreign entity not licensed to transact business in this state, | 3149 |
the name and address of the statutory agent upon whom any process, | 3150 |
notice, or demand may be served; | 3151 |
(i) In the case of a consolidation, the name and address of | 3152 |
the statutory agent upon whom any process, notice, or demand | 3153 |
against any constituent entity or the new entity may be served. | 3154 |
(2) In the case of a consolidation into a new domestic | 3155 |
corporation, limited liability company, or limited partnership, | 3156 |
the articles of incorporation, the articles of organization, or | 3157 |
the certificate of limited partnership of the new domestic entity | 3158 |
shall be filed with the certificate of merger or consolidation. | 3159 |
(3) In the case of a merger into a domestic corporation, | 3160 |
limited liability company, or limited partnership, any amendments | 3161 |
to the articles of incorporation, articles of organization, or | 3162 |
certificate of limited partnership of the surviving domestic | 3163 |
entity shall be filed with the certificate of merger or | 3164 |
consolidation. | 3165 |
(4) If the surviving or new entity is a foreign entity that | 3166 |
desires to transact business in this state as a foreign | 3167 |
corporation, limited liability company, or limited partnership, | 3168 |
the certificate of merger or consolidation shall be accompanied by | 3169 |
the information required by division (B)(7), (8), or (9) of | 3170 |
section 1782.432 of the Revised Code. | 3171 |
(5) If a foreign or domestic corporation licensed to transact | 3172 |
business in this state is a constituent entity and the surviving | 3173 |
or new entity resulting from the merger or consolidation is not a | 3174 |
foreign or domestic corporation that is to be licensed to transact | 3175 |
business in this state, the certificate of merger or consolidation | 3176 |
shall be accompanied by the affidavits, receipts, certificates, or | 3177 |
other evidence required by division (H) of section 1701.86 of the | 3178 |
Revised Code, with respect to each domestic constituent | 3179 |
corporation, and by the affidavits, receipts, certificates, or | 3180 |
other evidence required by division (C) or (D) of section 1703.17 | 3181 |
of the Revised Code, with respect to each foreign constituent | 3182 |
corporation licensed to transact business in this state. | 3183 |
(C) If any constituent entity in a merger or consolidation is | 3184 |
organized or formed under the laws of a state other than this | 3185 |
state or under any chapter of the Revised Code other than this | 3186 |
chapter, there also shall be filed in the proper office all | 3187 |
documents that are required to be filed in connection with the | 3188 |
merger or consolidation by the laws of that state or by that | 3189 |
chapter. | 3190 |
(D) Upon the filing of a certificate of merger or | 3191 |
consolidation and other filings as described in division (C) of | 3192 |
this section or at any later date that the certificate of merger | 3193 |
or consolidation specifies, the merger or consolidation is | 3194 |
effective. | 3195 |
(E) The secretary of state shall furnish, upon request and | 3196 |
payment of the fee specified in division (K)(2) of section 111.16 | 3197 |
of the Revised Code, the secretary of state's certificate setting | 3198 |
forth: the name and form of entity of each constituent entity and | 3199 |
the states under the laws of which each constituent entity existed | 3200 |
prior to the merger or consolidation; the name and the form of | 3201 |
entity of the surviving or new entity and the state under the laws | 3202 |
of which the surviving entity exists or the new entity is to | 3203 |
exist; the date of filing of the certificate of merger or | 3204 |
consolidation with the secretary of state; and the effective date | 3205 |
of the merger or consolidation. The certificate of the secretary | 3206 |
of state, or a copy of the certificate of merger or consolidation | 3207 |
certified by the secretary of state, may be filed for record in | 3208 |
the office of the county recorder of any county in this state and, | 3209 |
if filed, shall be recorded in the official records of | 3210 |
that county. For that recording, the county recorder shall charge | 3211 |
and collect the same fee as in the case of deeds. | 3212 |
Sec. 1782.4310. (A) Upon the adoption of a declaration of | 3213 |
conversion pursuant to section 1782.438 or 1782.439 of the Revised | 3214 |
Code, or at a later time as authorized by the declaration of | 3215 |
conversion, a certificate of conversion that is signed by an | 3216 |
authorized representative of the converting entity shall be filed | 3217 |
with the secretary of state. The certificate shall be on a form | 3218 |
prescribed by the secretary of state and shall set forth only the | 3219 |
information required by this section. | 3220 |
(B)(1) The certificate of conversion shall set forth all of | 3221 |
the following: | 3222 |
(a) The name and the form of entity of the converting entity | 3223 |
and the state under the laws of which the converting entity | 3224 |
exists; | 3225 |
(b) A statement that the converting entity has complied with | 3226 |
all of the laws under which it exists and that those laws permit | 3227 |
the conversion; | 3228 |
(c) The name and mailing address of the person or entity that | 3229 |
is to provide a copy of the declaration of conversion in response | 3230 |
to any written request made by a shareholder, partner, or member | 3231 |
of the converting entity; | 3232 |
(d) The effective date of the conversion, which date may be | 3233 |
on or after the date of the filing of the certificate pursuant to | 3234 |
this section; | 3235 |
(e) The signature of the representative or representatives | 3236 |
authorized to sign the certificate on behalf of the converting | 3237 |
entity and the office held or the capacity in which the | 3238 |
representative is acting; | 3239 |
(f) A statement that the declaration of conversion is | 3240 |
authorized on behalf of the converting entity and that each person | 3241 |
that signed the certificate on behalf of the converting entity is | 3242 |
authorized to do so; | 3243 |
(g) The name and the form of the converted entity and the | 3244 |
state under the laws of which the converted entity will exist; | 3245 |
(h) If the converted entity is a foreign entity that will not | 3246 |
be licensed in this state, the name and address of the statutory | 3247 |
agent upon whom any process, notice, or demand may be served. | 3248 |
(2) In the case of a conversion into a new domestic | 3249 |
corporation, limited liability company, or partnership, any | 3250 |
organizational document that would be filed upon the creation of | 3251 |
the converted entity shall be filed with the certificate of | 3252 |
conversion. | 3253 |
(3) If the converted entity is a foreign entity that desires | 3254 |
to transact business in this state, the certificate of conversion | 3255 |
shall be accompanied by the information required by division | 3256 |
(B)(7), (8), or (9) of section 1782.432 of the Revised Code. | 3257 |
(4) If a foreign or domestic corporation licensed to transact | 3258 |
business in this state is the converting entity, the certificate | 3259 |
of conversion shall be accompanied by the affidavits, receipts, | 3260 |
certificates, or other evidence required by division (H) of | 3261 |
section 1701.86 of the Revised Code with respect to a converting | 3262 |
domestic corporation, or by the affidavits, receipts, | 3263 |
certificates, or other evidence required by division (C) or (D) of | 3264 |
section 1703.17 of the Revised Code with respect to a foreign | 3265 |
corporation. | 3266 |
(C) If the converting entity or the converted entity is | 3267 |
organized or formed under the laws of a state other than this | 3268 |
state or under any chapter of the Revised Code other than this | 3269 |
chapter, all documents required to be filed in connection with the | 3270 |
conversion by the laws of that state or that chapter shall be | 3271 |
filed in the proper office. | 3272 |
(D) Upon the filing of a certificate of conversion and other | 3273 |
filings required by division (C) of this section, or at any later | 3274 |
date that the certificate of conversion specifies, the conversion | 3275 |
is effective, subject to the limitation that no conversion shall | 3276 |
be effected if there are reasonable grounds to believe that the | 3277 |
conversion would render the converted entity unable to pay its | 3278 |
obligations as they become due in the usual course of its affairs. | 3279 |
(E) The secretary of state shall furnish, upon request and | 3280 |
payment of the fee specified in division (K)(2) of section 111.16 | 3281 |
of the Revised Code, the secretary of state's certificate setting | 3282 |
forth all of the following: | 3283 |
(1) The name and form of entity of the converting entity and | 3284 |
the state under the laws of which it existed prior to the | 3285 |
conversion; | 3286 |
(2) The name and the form of entity of the converted entity | 3287 |
and the state under the law of which it will exist; | 3288 |
(3) The date of filing of the certificate of conversion with | 3289 |
the secretary of state and the effective date of the conversion. | 3290 |
(F) The certificate of the secretary of state, or a copy of | 3291 |
the certificate of conversion certified by the secretary of state, | 3292 |
may be filed for record in the office of the county recorder of | 3293 |
any county in this state and, if filed, shall be recorded in the | 3294 |
official records of | 3295 |
county recorder shall charge and collect the same fee as in the | 3296 |
case of deeds. | 3297 |
Sec. 2113.62. Upon receipt of the certificate provided for | 3298 |
in section 2113.61 of the Revised Code, the county recorder shall | 3299 |
record it in the | 3300 |
official records and index | 3301 |
name of the decedent as grantor and the person to whom the real | 3302 |
property passes as grantee in the | 3303 |
3304 |
Sec. 2505.13. If a supersedeas bond has been executed and | 3305 |
filed and the surety is one other than a surety company, the clerk | 3306 |
of the court with which the bond has been filed, upon request, | 3307 |
shall issue a certificate that sets forth the fact that the bond | 3308 |
has been filed and that states the style and number of the appeal, | 3309 |
the amount of the bond, and the sureties on it. Such a certificate | 3310 |
may be filed in the office of the county recorder of any county in | 3311 |
which the sureties may own land, and, when filed, the bond shall | 3312 |
be a lien upon the land of the sureties in such county. The lien | 3313 |
shall be extinguished upon the satisfaction, reversal, or vacation | 3314 |
of the final order, judgment, or decree involved, or by an order | 3315 |
of the court that entered the final order, judgment, or decree, | 3316 |
that releases the lien or releases certain land from the operation | 3317 |
of the lien. | 3318 |
The clerk | 3319 |
such a lien, which | 3320 |
recorder in whose office the certificate of lien was filed. Such | 3321 |
notice shall state that the final order, judgment, or decree | 3322 |
involved is satisfied, reversed, or vacated, or that an order has | 3323 |
been entered that releases the lien or certain land from the | 3324 |
operation of the lien. | 3325 |
3326 | |
3327 | |
section 317.08 of the Revised Code and shall index them in the | 3328 |
3329 | |
the Revised Code. | 3330 |
The fee for issuing such a certificate or notice shall be as | 3331 |
provided by law, and shall be taxed as part of the costs of the | 3332 |
appeal. A county recorder shall receive a base fee of fifty cents | 3333 |
for filing and indexing such a certificate, | 3334 |
3335 | |
housing trust fund fee of fifty cents pursuant to section 317.36 | 3336 |
of the Revised Code. | 3337 |
Sec. 2937.27. The county recorder of the county in which the | 3338 |
property of a surety on a recognizance is located, shall keep and | 3339 |
file in the official records all notices of lien and notices of | 3340 |
discharge | 3341 |
pursuant to section 2937.26 of the Revised Code | 3342 |
3343 | |
3344 | |
When a lien has been released or discharged for a period of one | 3345 |
year, the county recorder may destroy all notices of such lien. | 3346 |
The county recorder may use any nonpaper electronic or magnetic | 3347 |
medium specified in section 9.01 of the Revised Code to record the | 3348 |
notices of lien and the notices of discharge. If the county | 3349 |
recorder wishes to dispose of paper versions of the notices | 3350 |
because they are no longer needed in that format, the county | 3351 |
recorder shall request the county records commission to revise the | 3352 |
county's schedule of records retention and disposal in accordance | 3353 |
with section 149.38 of the Revised Code to provide for the | 3354 |
disposal of those paper records. | 3355 |
Sec. 3929.18. Any building insured by a mutual company must | 3356 |
be pledged to such company, together with the right and title of | 3357 |
the insured in the land upon which it is situated, to the amount | 3358 |
of the premium note or contingent liability, and the company shall | 3359 |
have a lien on such building and land to the amount of such note | 3360 |
or liability. Such lien shall not take effect until the company | 3361 |
files, with the county recorder of the county in which the | 3362 |
property insured is located, a certificate stating the date, | 3363 |
number, and amount of the premium note or contingent liability, | 3364 |
and such a description of the property insured as will enable a | 3365 |
person readily to identify it. The lien is valid for a period of | 3366 |
five years from the date of filing, unless sooner released or | 3367 |
satisfied in the same manner provided by law for the release and | 3368 |
satisfaction of mortgages on real property or discharged by the | 3369 |
final judgment or order of a court of competent jurisdiction. | 3370 |
A lien may be extended by the filing of an extension | 3371 |
certificate that references the original certificate and any | 3372 |
previous extension certificates prior to the expiration date of | 3373 |
the original certificate or then current extension certificate, in | 3374 |
which case the lien is valid for a period of five years from the | 3375 |
date of the filing of the extension certificate unless sooner | 3376 |
released or satisfied in the manner provided in this section. Any | 3377 |
lien filed under this section prior to | 3378 |
3379 | |
after | 3380 |
sooner released or satisfied in the manner provided in this | 3381 |
section, and may be extended by the filing of an extension | 3382 |
certificate prior to the expiration of the five-year period. | 3383 |
The county recorder | 3384 |
certificates in the recorder's | 3385 |
official records and shall index such certificates as provided in | 3386 |
section 317.18 of the Revised Code. The county recorder shall | 3387 |
receive a fee as provided in section 317.32 of the Revised Code. | 3388 |
Sec. 4123.76. When an application for compensation or | 3389 |
benefits or an application for further compensation or benefits is | 3390 |
filed with the industrial commission or the bureau of workers' | 3391 |
compensation under section 4123.75 of the Revised Code against an | 3392 |
employer who has not complied with section 4123.35 of the Revised | 3393 |
Code, the bureau shall make and file for record in the office of | 3394 |
the county recorder in the counties where the employer's property | 3395 |
is located, an affidavit showing the date on which the application | 3396 |
was filed with the commission or the bureau, the name and address | 3397 |
of the employer against whom it was filed, and the fact that the | 3398 |
employer had not complied with section 4123.35 of the Revised | 3399 |
Code. The county recorder shall accept and file the affidavit and | 3400 |
record and index the | 3401 |
3402 | |
3403 | |
3404 | |
other bureau record documenting the claim shall be filed with the | 3405 |
affidavit. A copy of the affidavit shall be served upon the | 3406 |
employer by the bureau. The affidavit constitutes a valid lien | 3407 |
from the time of filing, in favor of the bureau, upon the real | 3408 |
property and | 3409 |
within the county. The administrator of workers' compensation | 3410 |
shall have the lien canceled of record after the employer has paid | 3411 |
to the claimant or to the bureau the amount of the compensation or | 3412 |
benefits which has been ordered paid to the claimant, or when the | 3413 |
application has finally been denied after the claimant has | 3414 |
exhausted the remedies provided by law in such cases, or when the | 3415 |
employer has filed a bond in the amount and with surety as the | 3416 |
administrator approves conditioned on the payment of all sums | 3417 |
ordered paid to the claimant. The recorder shall make no charge | 3418 |
for the services provided by this section to be performed by the | 3419 |
recorder. | 3420 |
Sec. 4123.78. If any employer fails to comply with section | 3421 |
4123.35 of the Revised Code in accordance with the rules of the | 3422 |
administrator of workers' compensation, the administrator shall | 3423 |
file with the county recorder of any counties in which the | 3424 |
employer's property is located, its certificate of the amount of | 3425 |
premium due from the employer, and that amount shall be a lien | 3426 |
from the date of filing against the real property and personal | 3427 |
property of the employer within the county in which the | 3428 |
certificate is filed. The county recorder shall | 3429 |
3430 | |
3431 | |
3432 | |
3433 | |
recorder shall make no charge for the services provided by this | 3434 |
section to be performed by | 3435 |
Sec. 4141.23. (A) Contributions shall accrue and become | 3436 |
payable by each employer for each calendar year or other period as | 3437 |
prescribed by this chapter. Such contributions become due and | 3438 |
shall be paid by each employer to the director of job and family | 3439 |
services for the unemployment compensation fund in accordance with | 3440 |
such regulations as the director prescribes, and shall not be | 3441 |
deducted, in whole or in part, from the remuneration of | 3442 |
individuals in the employer's employ. | 3443 |
In the payment of any contributions, a fractional part of a | 3444 |
dollar may be disregarded unless it amounts to fifty cents or | 3445 |
more, in which case it may be increased to the next higher dollar. | 3446 |
(B)(1) Any contribution or payment in lieu of contribution, | 3447 |
due from an employer on or before December 31, 1992, shall, if not | 3448 |
paid when due, bear interest at the rate of ten per cent per | 3449 |
annum. In such computation any fraction of a month shall be | 3450 |
considered as a full month. | 3451 |
(2) Any contribution, payment in lieu of contribution, | 3452 |
interest, forfeiture, or fine due from an employer on or after | 3453 |
January 1, 1993, shall, if not paid when due, bear interest at the | 3454 |
annual rate of fourteen per cent compounded monthly on the | 3455 |
aggregate receivable balance due. In such computation any fraction | 3456 |
of a month shall be considered as a full month. | 3457 |
(C) The director may waive the interest assessed under | 3458 |
division (B)(2) of this section if the employer meets all of the | 3459 |
following conditions within thirty days after the date the | 3460 |
director mails or delivers the notice of assessment of interest: | 3461 |
(1) Provides to the director a written request for a waiver | 3462 |
of interest clearly demonstrating that the employer's failure to | 3463 |
timely pay contributions, payments in lieu of contributions, | 3464 |
interest, forfeiture, and fines was a result of circumstances | 3465 |
beyond the control of the employer or the employer's agent, except | 3466 |
that negligence on the part of the employer or the employer's | 3467 |
agent shall not be considered beyond the control of the employer | 3468 |
or the employer's agent; | 3469 |
(2) Furnishes to the director all quarterly reports required | 3470 |
under section 4141.20 of the Revised Code; | 3471 |
(3) Pays in full all contributions, payments in lieu of | 3472 |
contributions, interest, forfeiture, and fines for each quarter | 3473 |
for which such payments are due. | 3474 |
The director shall deny an employer's request for a waiver of | 3475 |
interest after finding that the employer's failure to timely | 3476 |
furnish reports or make payments as required under this chapter | 3477 |
was due to an attempt to evade payment. | 3478 |
(D) Any contribution, interest, forfeiture, or fine required | 3479 |
to be paid under this chapter by any employer shall, if not paid | 3480 |
when due, become a lien upon the real and personal property of | 3481 |
such employer. Upon failure of such employer to pay the | 3482 |
contributions, interest, forfeiture, or fine required to be paid | 3483 |
under this chapter, the director shall file notice of such lien, | 3484 |
for which there shall be no charge, in the office of the county | 3485 |
recorder of the county in which it is ascertained that such | 3486 |
employer owns real estate or personal property. The director shall | 3487 |
notify the employer by mail of the lien. The absence of proof that | 3488 |
the notice was sent does not affect the validity of the lien. Such | 3489 |
lien shall not be valid as against the claim of any mortgagee, | 3490 |
pledgee, purchaser, judgment creditor, or other lienholder of | 3491 |
record at the time such notice is filed. | 3492 |
If the employer acquires real or personal property after | 3493 |
notice of lien is filed, such lien shall not be valid as against | 3494 |
the claim of any mortgagee, pledgee, subsequent bona fide | 3495 |
purchaser for value, judgment creditor, or other lienholder of | 3496 |
record to such after-acquired property, unless the notice of lien | 3497 |
is refiled after such property was acquired by the employer and | 3498 |
before the competing lien attached to such after-acquired property | 3499 |
or before the conveyance to such subsequent bona fide purchaser | 3500 |
for value. | 3501 |
Such a notice shall be recorded in | 3502 |
3503 | |
3504 | |
official records and indexed in the direct and reverse indexes | 3505 |
under the name of | 3506 |
contributions, interest, forfeiture, or fines have been paid, the | 3507 |
employer may record with the county recorder of the county in | 3508 |
which such notice of lien has been filed and recorded, notice of | 3509 |
such payment, and the notice of payment shall be recorded in the | 3510 |
county recorder's official records and indexed in the direct and | 3511 |
reverse indexes. For recording the notice of payment, the county | 3512 |
recorder shall charge and receive from the employer a base fee of | 3513 |
two dollars for services and a housing trust fund fee of two | 3514 |
dollars pursuant to section 317.36 of the Revised Code. | 3515 |
(E) Notwithstanding other provisions in this section, the | 3516 |
director may reduce, in whole or in part, the amount of interest, | 3517 |
forfeiture, or fines required to be paid under this chapter if the | 3518 |
director determines that the reduction is in the best interest of | 3519 |
the unemployment compensation fund. | 3520 |
(F) Assessment of contributions shall not be made after four | 3521 |
years from the date on which such contributions became payable, | 3522 |
and no action in court for the collection of contributions without | 3523 |
assessment of such contributions shall be begun after the | 3524 |
expiration of five years from the date such contributions became | 3525 |
payable. In case of a false or fraudulent report or of a willful | 3526 |
attempt in any manner to evade contributions, such contributions | 3527 |
may be assessed or a proceeding in court for the collection of | 3528 |
such contributions may be begun without assessment at any time. | 3529 |
When the assessment of contributions has been made within such | 3530 |
four-year period provided, action in court to collect such | 3531 |
contributions may be begun within, but not later than, six years | 3532 |
after such assessment. | 3533 |
(G) In the event of a distribution of an employer's assets, | 3534 |
pursuant to an order of any court under the law of this state, | 3535 |
including any receivership, assignment for benefit of creditors, | 3536 |
adjudicated insolvency, or similar proceedings, contributions, | 3537 |
interest, forfeiture, or fine then or thereafter due have the same | 3538 |
priority as provided by law for the payment of taxes due the state | 3539 |
and shall be paid out of the trust fund in the same manner as | 3540 |
provided for other claims for unpaid taxes due the state. | 3541 |
(H) If the attorney general finds after investigation that | 3542 |
any claim for delinquent contributions, interest, forfeitures, or | 3543 |
fines owing to the director is uncollectible, in whole or in part, | 3544 |
the attorney general shall recommend to the director the | 3545 |
cancellation of such claim or any part thereof. The director may | 3546 |
thereupon effect such cancellation. | 3547 |
Sec. 4503.065. (A) This section applies to any of the | 3548 |
following persons: | 3549 |
(1) An individual who is permanently and totally disabled; | 3550 |
(2) An individual who is sixty-five years of age or older; | 3551 |
(3) An individual who is the surviving spouse of a deceased | 3552 |
person who was permanently and totally disabled or sixty-five | 3553 |
years of age or older and who applied and qualified for a | 3554 |
reduction in assessable value under this section in the year of | 3555 |
death, provided the surviving spouse is at least fifty-nine but | 3556 |
not sixty-five or more years of age on the date the deceased | 3557 |
spouse dies. | 3558 |
(B) The manufactured home tax on a manufactured or mobile | 3559 |
home that is paid pursuant to division (C) of section 4503.06 of | 3560 |
the Revised Code and that is owned and occupied as a home by an | 3561 |
individual whose domicile is in this state and to whom this | 3562 |
section applies, shall be reduced for any tax year for which an | 3563 |
application for such reduction has been approved, provided the | 3564 |
individual did not acquire ownership from a person, other than the | 3565 |
individual's spouse, related by consanguinity or affinity for the | 3566 |
purpose of qualifying for the reduction. An owner includes a | 3567 |
settlor of a revocable or irrevocable inter vivos trust holding | 3568 |
the title to a manufactured or mobile home occupied by the settlor | 3569 |
as of right under the trust. | 3570 |
(1) For manufactured and mobile homes for which the tax | 3571 |
imposed by section 4503.06 of the Revised Code is computed under | 3572 |
division (D)(2) of that section, the reduction shall equal one of | 3573 |
the following amounts, as applicable to the person: | 3574 |
(a) If the person received a reduction under this section for | 3575 |
tax year 2007, the greater of the reduction for that tax year or | 3576 |
the amount computed under division (B)(2) of this section; | 3577 |
(b) If the person received a reduction under this section for | 3578 |
tax year 2014 or under division (A) of section 323.152 of the | 3579 |
Revised Code for tax year 2013 or the person is the surviving | 3580 |
spouse of such a person and the surviving spouse is at least | 3581 |
fifty-nine years of age on the date the deceased spouse dies, the | 3582 |
amount computed under division (B)(2) of this section. For | 3583 |
purposes of divisions (B)(1)(b) and (c) of this section, a person | 3584 |
receives a reduction under this section or division (A) of section | 3585 |
323.152 of the Revised Code for tax year 2014 or 2013, | 3586 |
respectively, if the person files a late application for that | 3587 |
respective tax year that is approved by the county auditor under | 3588 |
section 4503.066 or 323.153 of the Revised Code. | 3589 |
(c) If the person | 3590 |
3591 | |
3592 | |
(B)(1)(a) or (b) of this section and the person's total income | 3593 |
does not exceed thirty thousand dollars, as adjusted under | 3594 |
division (B)(5) of this section, the amount computed under | 3595 |
division (B)(2) of this section. | 3596 |
(2) The amount of the reduction under division (B)(2) of this | 3597 |
section equals the product of the following: | 3598 |
(a) Twenty-five thousand dollars of the true value of the | 3599 |
property in money; | 3600 |
(b) The assessment percentage established by the tax | 3601 |
commissioner under division (B) of section 5715.01 of the Revised | 3602 |
Code, not to exceed thirty-five per cent; | 3603 |
(c) The effective tax rate used to calculate the taxes | 3604 |
charged against the property for the current year, where | 3605 |
"effective tax rate" is defined as in section 323.08 of the | 3606 |
Revised Code; | 3607 |
(d) The quantity equal to one minus the sum of the percentage | 3608 |
reductions in taxes received by the property for the current tax | 3609 |
year under section 319.302 of the Revised Code and division (B) of | 3610 |
section 323.152 of the Revised Code. | 3611 |
(3) For manufactured and mobile homes for which the tax | 3612 |
imposed by section 4503.06 of the Revised Code is computed under | 3613 |
division (D)(1) of that section, the reduction shall equal one of | 3614 |
the following amounts, as applicable to the person: | 3615 |
(a) If the person received a reduction under this section for | 3616 |
tax year 2007, the greater of the reduction for that tax year or | 3617 |
the amount computed under division (B)(4) of this section; | 3618 |
(b) If the person received a reduction under this section for | 3619 |
tax year 2014 or under division (A) of section 323.152 of the | 3620 |
Revised Code for tax year 2013 or the person is the surviving | 3621 |
spouse of such a person and the surviving spouse is at least | 3622 |
fifty-nine years of age on the date the deceased spouse dies, the | 3623 |
amount computed under division (B)(4) of this section. For | 3624 |
purposes of divisions (B)(3)(b) and (c) of this section, a person | 3625 |
receives a reduction under this section or under division (A) of | 3626 |
section 323.152 of the Revised Code for tax year 2014 or 2013, | 3627 |
respectively, if the person files a late application for a refund | 3628 |
of overpayments for that respective tax year that is approved by | 3629 |
the county auditor under section 4503.066 of the Revised Code. | 3630 |
(c) If the person | 3631 |
3632 | |
3633 | |
(B)(3)(a) or (b) of this section and the person's total income | 3634 |
does not exceed thirty thousand dollars, as adjusted under | 3635 |
division (B)(5) of this section, the amount computed under | 3636 |
division (B)(4) of this section. | 3637 |
(4) The amount of the reduction under division (B)(4) of this | 3638 |
section equals the product of the following: | 3639 |
(a) Twenty-five thousand dollars of the cost to the owner, or | 3640 |
the market value at the time of purchase, whichever is greater, as | 3641 |
those terms are used in division (D)(1) of section 4503.06 of the | 3642 |
Revised Code; | 3643 |
(b) The percentage from the appropriate schedule in division | 3644 |
(D)(1)(b) of section 4503.06 of the Revised Code; | 3645 |
(c) The assessment percentage of forty per cent used in | 3646 |
division (D)(1)(b) of section 4503.06 of the Revised Code; | 3647 |
(d) The tax rate of the taxing district in which the home has | 3648 |
its situs. | 3649 |
(5) Each calendar year, the tax commissioner shall adjust the | 3650 |
income threshold described in divisions (B)(1)(c) and (B)(3)(c) of | 3651 |
this section by completing the following calculations in September | 3652 |
of each year: | 3653 |
(a) Determine the percentage increase in the gross domestic | 3654 |
product deflator determined by the bureau of economic analysis of | 3655 |
the United States department of commerce from the first day of | 3656 |
January of the preceding calendar year to the last day of December | 3657 |
of the preceding calendar year; | 3658 |
(b) Multiply that percentage increase by the total income | 3659 |
threshold for the ensuing tax year; | 3660 |
(c) Add the resulting product to the total income threshold | 3661 |
for the ensuing tax year; | 3662 |
(d) Round the resulting sum to the nearest multiple of one | 3663 |
hundred dollars. | 3664 |
The commissioner shall certify the amount resulting from the | 3665 |
adjustment to each county auditor not later than the first day of | 3666 |
December each year. The certified amount applies to the second | 3667 |
ensuing tax year. The commissioner shall not make the adjustment | 3668 |
in any calendar year in which the amount resulting from the | 3669 |
adjustment would be less than the total income threshold for the | 3670 |
ensuing tax year. | 3671 |
(C) If the owner or the spouse of the owner of a manufactured | 3672 |
or mobile home is eligible for a homestead exemption on the land | 3673 |
upon which the home is located, the reduction to which the owner | 3674 |
or spouse is entitled under this section shall not exceed the | 3675 |
difference between the reduction to which the owner or spouse is | 3676 |
entitled under division (B) of this section and the amount of the | 3677 |
reduction under the homestead exemption. | 3678 |
(D) No reduction shall be made with respect to the home of | 3679 |
any person convicted of violating division (C) or (D) of section | 3680 |
4503.066 of the Revised Code for a period of three years following | 3681 |
the conviction. | 3682 |
Sec. 4961.39. When the grant of a right of way or easement | 3683 |
is not in the form of a lawfully executed deed or lease, the | 3684 |
county recorder of the county where the land is situated, upon the | 3685 |
request of the company owning the right of way or easement, shall | 3686 |
record such grant in the | 3687 |
and index it. Such record, or a copy thereof certified by the | 3688 |
county recorder, shall be received in evidence in all courts and | 3689 |
places in the same manner and to the same effect as the original. | 3690 |
The correctness of such record or copy may be impeached by any | 3691 |
interested party by competent proof. The county recorder is | 3692 |
entitled to the usual fee for recording such grants and certifying | 3693 |
copies thereof. | 3694 |
Sec. 5301.01. (A) A deed, mortgage, land contract as referred | 3695 |
to in division (A) | 3696 |
Code, or lease of any interest in real property and a memorandum | 3697 |
of trust as described in division (A) of section 5301.255 of the | 3698 |
Revised Code shall be signed by the grantor, mortgagor, vendor, or | 3699 |
lessor in the case of a deed, mortgage, land contract, or lease or | 3700 |
shall be signed by the trustee in the case of a memorandum of | 3701 |
trust. The signing shall be acknowledged by the grantor, | 3702 |
mortgagor, vendor, or lessor, or by the trustee, before a judge or | 3703 |
clerk of a court of record in this state, or a county auditor, | 3704 |
county engineer, notary public, or mayor, who shall certify the | 3705 |
acknowledgement and subscribe the official's name to the | 3706 |
certificate of the acknowledgement. | 3707 |
(B)(1) If a deed, mortgage, land contract as referred to in | 3708 |
division (A) | 3709 |
lease of any interest in real property, or a memorandum of trust | 3710 |
as described in division (A) of section 5301.255 of the Revised | 3711 |
Code was executed prior to February 1, 2002, and was not | 3712 |
acknowledged in the presence of, or was not attested by, two | 3713 |
witnesses as required by this section prior to that date, both of | 3714 |
the following apply: | 3715 |
(a) The instrument is deemed properly executed and is | 3716 |
presumed to be valid unless the signature of the grantor, | 3717 |
mortgagor, vendor, or lessor in the case of a deed, mortgage, land | 3718 |
contract, or lease or of the settlor and trustee in the case of a | 3719 |
memorandum of trust was obtained by fraud. | 3720 |
(b) The recording of the instrument in the office of the | 3721 |
county recorder of the county in which the subject property is | 3722 |
situated is constructive notice of the instrument to all persons, | 3723 |
including without limitation, a subsequent purchaser in good faith | 3724 |
or any other subsequent holder of an interest in the property, | 3725 |
regardless of whether the instrument was recorded prior to, on, or | 3726 |
after February 1, 2002. | 3727 |
(2) Division (B)(1) of this section does not affect any | 3728 |
accrued substantive rights or vested rights that came into | 3729 |
existence prior to February 1, 2002. | 3730 |
Sec. 5301.14. When a title deed, recorded by the auditor of | 3731 |
state as required by section 5301.13 of the Revised Code, or | 3732 |
recorded in the office of the secretary of state, the record of | 3733 |
which is required to be kept in the office of the auditor of | 3734 |
state, has been lost or destroyed by accident, without having been | 3735 |
recorded in the county recorder's office, on demand and tender of | 3736 |
the fees therefor, the auditor of state | 3737 |
person a copy of such deed certified under | 3738 |
state's official seal, which copy shall be received everywhere in | 3739 |
this state as prima-facie evidence of the existence of the deed, | 3740 |
and in all respects shall have the effect of certified copies from | 3741 |
the official records of | 3742 |
lands are situated. | 3743 |
Sec. 5301.21. When the owners of adjoining tracts of land, | 3744 |
or of lots in a municipal corporation, agree upon the site of a | 3745 |
corner or line common to such tracts or lots, in a written | 3746 |
instrument containing a pertinent description thereof, either with | 3747 |
or without a plat, executed, acknowledged, and recorded as are | 3748 |
deeds, such corner or line thenceforth shall be established as | 3749 |
between the parties to such agreement, and all persons | 3750 |
subsequently deriving title from them. | 3751 |
Such agreement | 3752 |
in the | 3753 |
records. The original agreement, after being so recorded, or a | 3754 |
certified copy thereof from the record, is competent evidence in | 3755 |
any court in this state against a party thereto, or person in | 3756 |
privity with
| 3757 |
When a tract of land is owned by the state, the officer or | 3758 |
board having administrative control thereof, with the approval of | 3759 |
the attorney general, may execute said written instrument and | 3760 |
following recording in the county where the land is situated, said | 3761 |
instrument shall be filed with the auditor of state with the | 3762 |
evidence of title to the land affected. | 3763 |
Sec. 5301.25. (A) All deeds, land contracts referred to in | 3764 |
division (A) | 3765 |
instruments of writing properly executed for the conveyance or | 3766 |
encumbrance of lands, tenements, or hereditaments, other than as | 3767 |
provided in division (C) of this section and section 5301.23 of | 3768 |
the Revised Code, shall be recorded in the office of the county | 3769 |
recorder of the county in which the premises are situated. Until | 3770 |
so recorded or filed for record, they are fraudulent insofar as | 3771 |
they relate to a subsequent bona fide purchaser having, at the | 3772 |
time of purchase, no knowledge of the existence of that former | 3773 |
deed, land contract, or instrument. | 3774 |
(B) Whenever a survey is made of lands that are being | 3775 |
conveyed, the county auditor shall require that the name of the | 3776 |
person who made the survey appear in the deed. The name shall | 3777 |
either be printed, typewritten, stamped, or signed in a legible | 3778 |
manner. An instrument is in compliance with this division if it | 3779 |
contains a statement in the following form: | 3780 |
"A survey of this property was made by ..............." | 3781 |
(Name) |
This division does not apply to any court decree, order, | 3782 |
judgment, or writ, to any instrument executed or acknowledged | 3783 |
outside of this state, or to any instrument executed within this | 3784 |
state prior to September 20, 1965. | 3785 |
(C) All tax certificates sold pursuant to section 5721.32 or | 3786 |
5721.33 of the Revised Code, or memoranda thereof, may be recorded | 3787 |
in the office of the county recorder of the county in which the | 3788 |
premises are situated, as provided in division (B) of section | 3789 |
5721.35 of the Revised Code; provided, however, that the first and | 3790 |
superior lien of the state and its taxing districts conveyed to | 3791 |
the holder of the tax certificate, as provided in division (A) of | 3792 |
section 5721.35 of the Revised Code, shall in no way be diminished | 3793 |
or adversely affected if the tax certificate evidencing the | 3794 |
conveyance of such first and superior lien, or memorandum thereof, | 3795 |
is not recorded as provided in this section. | 3796 |
Sec. 5301.255. (A) A memorandum of trust that satisfies both | 3797 |
of the following may be presented for recordation in the office of | 3798 |
the county recorder of any county in which real property that is | 3799 |
subject to the trust is located: | 3800 |
(1) The memorandum shall be executed by the trustee of the | 3801 |
trust and acknowledged by the trustee of the trust in accordance | 3802 |
with section 5301.01 of the Revised Code. | 3803 |
(2) The memorandum shall state all of the following: | 3804 |
(a) The name and address of the trustee of the trust; | 3805 |
(b) The date of execution of the trust; | 3806 |
(c) The powers specified in the trust relative to the | 3807 |
acquisition, sale, or encumbering of real property by the trustee | 3808 |
or the conveyance of real property by the trustee, and any | 3809 |
restrictions upon those powers. | 3810 |
(B) A memorandum of trust that satisfies divisions (A)(1) and | 3811 |
(2) of this section also may set forth the substance or actual | 3812 |
text of provisions of the trust that are not described in those | 3813 |
divisions. | 3814 |
(C) A memorandum of trust that satisfies divisions (A)(1) and | 3815 |
(2) of this section shall constitute notice only of the | 3816 |
information contained in it. | 3817 |
(D) Upon the presentation for recordation of a memorandum of | 3818 |
trust that satisfies divisions (A)(1) and (2) of this section and | 3819 |
the payment of the requisite fee prescribed in section 317.32 of | 3820 |
the Revised Code, a county recorder shall record the memorandum of | 3821 |
trust | 3822 |
| 3823 |
3824 | |
of section 317.08 of the Revised Code, if the memorandum of trust | 3825 |
describes specific real property, or in the | 3826 |
3827 | |
section, if the memorandum of trust does not describe specific | 3828 |
real property | 3829 |
| 3830 |
3831 | |
3832 |
Sec. 5301.28. When the mortgagee of property within this | 3833 |
state, or the party to whom the mortgage has been assigned, either | 3834 |
by a separate instrument, or in writing on that mortgage, or on | 3835 |
the margin of the record of the mortgage, which assignment, if in | 3836 |
writing on the mortgage or on the margin of the record of the | 3837 |
mortgage, need not be acknowledged, receives payment of any part | 3838 |
of the money due the holder of the mortgage, and secured by the | 3839 |
mortgage, and enters satisfaction or a receipt for the payment, | 3840 |
either on the mortgage or its record, that satisfaction or | 3841 |
receipt, when entered on the record, or copied on the record from | 3842 |
the original mortgage by the county recorder, will release the | 3843 |
mortgage to the extent of the receipt. In all cases when a | 3844 |
mortgage has been assigned in writing on that mortgage, the | 3845 |
recorder shall copy the assignment from the original mortgage upon | 3846 |
the margin of the record of the mortgage before the satisfaction | 3847 |
or receipt is entered upon the record of the mortgage. | 3848 |
In a county in which the county recorder has determined to | 3849 |
use the microfilm process as provided by section 9.01 of the | 3850 |
Revised Code, the county recorder may require that all | 3851 |
satisfactions of mortgages be made by separate instrument. The | 3852 |
original instrument bearing the proper endorsement may be used as | 3853 |
such a separate instrument. That separate instrument shall be | 3854 |
recorded in the
| 3855 |
3856 | |
records. The county recorder shall charge the fee for the | 3857 |
recording as provided by section 317.32 of the Revised Code for | 3858 |
recording mortgages. | 3859 |
Sec. 5301.32. A mortgage may be assigned or partially | 3860 |
released by a separate instrument of assignment or partial | 3861 |
release, acknowledged as provided by section 5301.01 of the | 3862 |
Revised Code. The separate instrument of assignment or partial | 3863 |
release shall be recorded in the | 3864 |
3865 | |
3866 | |
shall be entitled to charge the fee for that recording as provided | 3867 |
by section 317.32 of the Revised Code for recording deeds. The | 3868 |
signature of a person on the assignment or partial release may be | 3869 |
a facsimile of that person's signature. A facsimile of a signature | 3870 |
on an assignment or partial release is equivalent to and | 3871 |
constitutes the written signature of the person for all | 3872 |
requirements regarding mortgage assignments or partial releases. | 3873 |
In a county in which the county recorder has determined to | 3874 |
use the microfilm process as provided by section 9.01 of the | 3875 |
Revised Code, the county recorder may require that all assignments | 3876 |
and partial releases of mortgages be by separate instruments. The | 3877 |
original instrument bearing the proper endorsement may be used as | 3878 |
the separate instrument. | 3879 |
An assignment of a mortgage shall contain the then current | 3880 |
mailing address of the assignee. | 3881 |
Sec. 5301.33. Except in counties where deeds or other | 3882 |
separate instruments are required as provided in this section, a | 3883 |
lease, whether or not renewable forever, that is recorded in any | 3884 |
county recorder's office, may be canceled or partially released by | 3885 |
the lessor and lessee, or assigned by either of them, by writing | 3886 |
the cancellation, partial release, or assignment on the original | 3887 |
lease, or upon the margin of the record of the original lease, and | 3888 |
by signing it. That cancellation, partial release, or assignment | 3889 |
need not be acknowledged, but if written on the margin of the | 3890 |
record, the signing shall be attested to by the county recorder. | 3891 |
The assignment by the lessee, whether it is upon the lease, or | 3892 |
upon the margin of the record of the lease, or by separate | 3893 |
instrument, shall transfer all interest held by the lessee under | 3894 |
the lease in the premises described in the lease, unless otherwise | 3895 |
stated in the lease or in the assignment. For copying the | 3896 |
cancellation, partial release, or assignment upon the margin of | 3897 |
the record, if written upon the original instrument, or for | 3898 |
attesting it, if written upon the margin of the record, the county | 3899 |
recorder shall charge the fee provided by section 317.32 of the | 3900 |
Revised Code for recording the assignment and satisfaction of | 3901 |
mortgages. | 3902 |
A lease, whether or not renewable forever, that is recorded | 3903 |
in any county recorder's office, also may be canceled, partially | 3904 |
released, or assigned by deed or by other separate instrument | 3905 |
acknowledged as provided in section 5301.01 of the Revised Code. | 3906 |
Unless in the form of a deed, a separate instrument of | 3907 |
cancellation, partial release, or assignment shall be recorded in | 3908 |
the | 3909 |
317.08 of the Revised Code. The county recorder shall charge the | 3910 |
fee for that recording as provided in section 317.32 of the | 3911 |
Revised Code for recording deeds. | 3912 |
If a lease has been canceled, partially released, or assigned | 3913 |
by deed or by other separate instrument and that deed or other | 3914 |
separate instrument recites the county recorder's file number of | 3915 |
the original lease or the volume and page of the record in which | 3916 |
the original lease is recorded, the county recorder shall note on | 3917 |
the margin of the record of the original lease the county | 3918 |
recorder's file number of the deed or other separate instrument or | 3919 |
the volume and page of the record in which the same is recorded. | 3920 |
"Lessor" and "lessee" as used in this section include an | 3921 |
assignee of the interest of either. "Lease" as used in this | 3922 |
section includes a memorandum of lease provided for by section | 3923 |
5301.251 of the Revised Code. This section does not permit the | 3924 |
assignment of any lease if the assignment is prohibited by the | 3925 |
terms of the lease. | 3926 |
In a county in which the county recorder has determined to | 3927 |
use the microfilm process as provided by section 9.01 of the | 3928 |
Revised Code, the county recorder may require that all | 3929 |
cancellations, partial releases, and assignments of leases be by | 3930 |
deed or other separate instrument. The original instrument bearing | 3931 |
the proper endorsement may be used as such separate instrument. | 3932 |
Sec. 5301.331. Except in counties where deeds or other | 3933 |
instruments are required as provided in this section, a land | 3934 |
contract that is recorded in the office of the county recorder may | 3935 |
be cancelled, partially released by the vendor and vendee, or | 3936 |
assigned by either of them by writing the cancellation, partial | 3937 |
release, or assignment on the original land contract or upon the | 3938 |
margin of the record of the original land contract, and by signing | 3939 |
it. That cancellation, partial release, or assignment need not be | 3940 |
acknowledged, but if written on the margin of the record, the | 3941 |
signing shall be attested to by the county recorder. The | 3942 |
assignment by the vendee, whether it is on the land contract or | 3943 |
upon the margin of the record of that contract, or by separate | 3944 |
instrument, shall transfer the right held by the vendee under the | 3945 |
land contract in the premises described in the contract unless | 3946 |
otherwise stated in the land contract or in the assignment. For | 3947 |
copying the cancellation, partial release, or assignment upon the | 3948 |
margin of the record, or for attesting it, if written upon the | 3949 |
margin of the record, the county recorder shall charge the fee | 3950 |
provided by section 317.32 of the Revised Code for recording the | 3951 |
assignment and satisfaction of mortgages. | 3952 |
A land contract that is recorded in the office of the county | 3953 |
recorder may also be cancelled, partially released, or assigned by | 3954 |
deed or by other separate instrument, acknowledged as provided in | 3955 |
section 5301.01 of the Revised Code. Unless in the form of a deed, | 3956 |
a separate instrument of cancellation, partial release, or | 3957 |
assignment shall be recorded in the | 3958 |
3959 | |
3960 | |
shall charge the fee for that record as provided for in section | 3961 |
317.32 of the Revised Code for record fees. | 3962 |
If a land contract has been cancelled, partially released, or | 3963 |
assigned by deed or other separate instrument, and that deed or | 3964 |
other separate instrument recites the county recorder's file | 3965 |
number of the original land contract or the volume and page of the | 3966 |
record in which the original land contract is recorded, the county | 3967 |
recorder shall note on the margin of the original land contract | 3968 |
the county recorder's file number of the deed or other separate | 3969 |
instrument or the volume and page of the record in which the same | 3970 |
is recorded. | 3971 |
"Vendor" and " vendee" as used in this section include an | 3972 |
assignee of the interest of either. This section does not permit | 3973 |
the assignment of any land contract if the assignment is | 3974 |
prohibited by the terms of the land contract. | 3975 |
In a county where the county recorder has determined to use | 3976 |
the microfilm process as provided by section 9.01 of the Revised | 3977 |
Code, the county recorder may require that all cancellations, | 3978 |
partial releases, and assignments of land contracts be by deed or | 3979 |
other separate instrument. The original instrument bearing the | 3980 |
proper endorsement may be used as such separate instrument. | 3981 |
Sec. 5301.332. (A)(1) Whenever leases of natural gas and oil | 3982 |
lands recorded under section 5301.09 of the Revised Code | 3983 |
concerning lands upon which there are no producing or drilling oil | 3984 |
or gas wells become forfeited for failure of the lessee | 3985 |
the lessee's successors or assigns | 3986 |
described covenants provided for in the lease, or because the term | 3987 |
of the lease has expired, the lessor | 3988 |
successors or assigns | 3989 |
forfeiture with the county recorder after serving notice by | 3990 |
certified mail, return receipt requested, to the lessee | 3991 |
the lessee's successors or assigns, at | 3992 |
lessee's successors' or assigns' last known address, or if service | 3993 |
is not obtained by certified mail, by giving notice by publication | 3994 |
at least once in a newspaper of general circulation in the county | 3995 |
in which the land is located of the lessor's intent to declare the | 3996 |
lease forfeited. | 3997 |
(2) The notice or publication shall be addressed to the | 3998 |
lessee | 3999 |
contain the name of the lessee; a general description of the land; | 4000 |
the number of acres; the date of the lease; the volume and page of | 4001 |
the lease record where the lease is recorded; the cause of the | 4002 |
forfeiture; and shall state the intention of the lessor to file | 4003 |
for record an affidavit of forfeiture with the county recorder if | 4004 |
the lessee does not have the lease released of record within | 4005 |
thirty days from the date of receipt of the notice or of | 4006 |
publication. | 4007 |
(B) After thirty days and not more than sixty days from the | 4008 |
date of proof of mailing or publication of the notice, the lessor | 4009 |
4010 | |
county recorder an affidavit of forfeiture setting forth that | 4011 |
such person is the lessor of an oil or gas lease; the file number | 4012 |
or volume and page of the lease record where the oil or gas lease | 4013 |
is recorded; that the lessee | 4014 |
assigns, | 4015 |
specifically described covenants provided for in the lease, | 4016 |
reciting the facts constituting such failure, or that the term of | 4017 |
the lease has expired; that there are no producing or drilling oil | 4018 |
or gas wells on the leased premises; that the lease has been | 4019 |
forfeited and is void; and that notice was served on the lessee | 4020 |
4021 | |
made, and the manner and time thereof. | 4022 |
(C) If the lessee | 4023 |
claims that the lease is in full force and effect, the lessee | 4024 |
or the lessee's successors or assigns | 4025 |
after the mailing or publication of the notice of the lessor of | 4026 |
4027 | |
the person who filed the affidavit of forfeiture of the claim, and | 4028 |
file for record an affidavit with the office of the county | 4029 |
recorder of the county in which the land is situated stating that | 4030 |
the lease has not been forfeited and that the lessee | 4031 |
lessee's successors or assigns | 4032 |
full force and effect. | 4033 |
(D) If the lessee | 4034 |
4035 | |
prior to the sixtieth day after the mailing or publication of the | 4036 |
notice of the lessor of | 4037 |
lease forfeited, then the lessor shall | 4038 |
the county recorder | 4039 |
4040 | |
contain all of the following: | 4041 |
(1) A statement that the person filing the notice is the | 4042 |
lessor or the lessor's successors or assigns; | 4043 |
(2) The document number or volume and page of the lease | 4044 |
record where the oil or gas lease is recorded; | 4045 |
(3) A general description of the land; | 4046 |
(4) The statement: "This lease cancelled pursuant to | 4047 |
affidavit of forfeiture recorded | 4048 |
Official Record/Lease Vol. ....., Page ....."
| 4049 |
Thereafter, the record of the lease shall not be notice to | 4050 |
the public of the existence of the lease or of any interest | 4051 |
therein or rights thereunder and the record shall not be received | 4052 |
in evidence in any court of the state on behalf of the lessee | 4053 |
or the lessee's successors or assigns, or against the lessor | 4054 |
or the lessor's successors or assigns. | 4055 |
(E) For recording the affidavit of forfeiture, | 4056 |
4057 | |
the affidavit giving notice that the lease has not been forfeited, | 4058 |
and the notice of failure to file, the county recorder shall | 4059 |
charge the fees provided by section 317.32 of the Revised Code. | 4060 |
| 4061 |
4062 | |
4063 | |
4064 | |
4065 | |
4066 | |
4067 | |
4068 | |
4069 | |
4070 | |
4071 | |
4072 | |
4073 | |
4074 |
Sec. 5301.34. A mortgage shall be discharged upon the record | 4075 |
of the mortgage by the county recorder when there is presented to | 4076 |
the county recorder a certificate executed by the mortgagee or the | 4077 |
mortgagee's assigns, acknowledged as provided in section 5301.01 | 4078 |
of the Revised Code, or when there is presented to the recorder a | 4079 |
deed of release executed by the governor as provided in section | 4080 |
5301.19 of the Revised Code, certifying that the mortgage has been | 4081 |
fully paid and satisfied. In addition to the discharge on the | 4082 |
records by the county recorder, such certificate shall be recorded | 4083 |
in | 4084 |
recorder. The county recorder is entitled to the fees for such | 4085 |
recording as provided by section 317.32 of the Revised Code for | 4086 |
recording deeds. | 4087 |
Sec. 5301.35. The priority of the lien of a mortgage may be | 4088 |
waived to the extent specified by the holder of the lien in favor | 4089 |
of any lien, mortgage, lease, easement, or other interest in the | 4090 |
property covered by the mortgage, by writing the waiver of | 4091 |
priority on the original mortgage and signing it, by writing the | 4092 |
waiver of priority upon the margin of the record of that mortgage | 4093 |
and signing it, or by a separate instrument acknowledged as | 4094 |
provided by section 5301.01 of the Revised Code. That waiver, when | 4095 |
recorded upon the margin of the record of the mortgage, or when | 4096 |
recorded as a separate instrument, is constructive notice to all | 4097 |
persons dealing with either the property described in that | 4098 |
mortgage or the mortgage itself from the date of filing the waiver | 4099 |
for record. The waiver, if written upon the mortgage or upon the | 4100 |
margin of the record of the mortgage, need not be acknowledged, | 4101 |
but if written upon the margin of the record, the signing shall be | 4102 |
attested by the county recorder. | 4103 |
If the waiver of priority is by separate instrument, it shall | 4104 |
be recorded in the | 4105 |
4106 | |
records of the county recorder. For the recording, the county | 4107 |
recorder may charge the fee as provided by section 317.32 of the | 4108 |
Revised Code for recording deeds. For entering any waiver of | 4109 |
priority upon the margin of the record of the mortgage, or for | 4110 |
attesting it, the county recorder is entitled to the fees for | 4111 |
recording those waivers of priority that are charged for | 4112 |
assignments or satisfactions of mortgages under section 317.32 of | 4113 |
the Revised Code. | 4114 |
In a county in which the county recorder has determined to | 4115 |
use the microfilm process as provided by section 9.01 of the | 4116 |
Revised Code, the county recorder may require that all waivers of | 4117 |
priority of mortgages be made by separate instrument. The original | 4118 |
instrument bearing the proper endorsement may be used as such | 4119 |
separate instrument. | 4120 |
Sec. 5301.52. (A) To be effective and entitled to recording, | 4121 |
the notice referred to in section 5301.51 of the Revised Code | 4122 |
shall satisfy all of the following: | 4123 |
(1) Be in the form of an affidavit; | 4124 |
(2) State the nature of the claim to be preserved and the | 4125 |
names and addresses of the persons for whose benefit the notice is | 4126 |
being filed; | 4127 |
(3) Contain an accurate and full description of all land | 4128 |
affected by the notice, which description shall be set forth in | 4129 |
particular terms and not by general inclusions, except that if the | 4130 |
claim is founded upon a recorded instrument, the description in | 4131 |
the notice may be the same as that contained in such recorded | 4132 |
instrument; | 4133 |
(4) State the name of each record owner of the land affected | 4134 |
by the notice, at the time of its recording, together with the | 4135 |
recording information of the instrument by which each record owner | 4136 |
acquired title to the land; | 4137 |
(5) Be made by any person who has knowledge of the relevant | 4138 |
facts or is competent to testify concerning them in court. | 4139 |
(B) The notice shall be filed for record in the office of the | 4140 |
county recorder of the county or counties where the land described | 4141 |
in it is situated. The county recorder of each county shall accept | 4142 |
all such notices presented | 4143 |
situated | 4144 |
and record them in the
| 4145 |
shall index each notice in the
| 4146 |
names of the claimants appearing in that notice and in the | 4147 |
4148 | |
in that notice. | 4149 |
under section 317.20 of the Revised Code, the notices also shall | 4150 |
be indexed under the description of the real estate involved | 4151 |
4152 | |
4153 | |
recording of such notices as are charged for recording deeds. | 4154 |
(C) A notice prepared, executed, and recorded in conformity | 4155 |
with the requirements of this section, or a certified copy of it, | 4156 |
shall be accepted as evidence of the facts stated insofar as they | 4157 |
affect title to the land affected by that notice. | 4158 |
(D) Any person who knowingly makes any false statement in a | 4159 |
notice executed under this section is guilty of perjury under | 4160 |
section 2921.11 of the Revised Code. | 4161 |
Sec. 5301.56. (A) As used in this section: | 4162 |
(1) "Holder" means the record holder of a mineral interest, | 4163 |
and any person who derives the person's rights from, or has a | 4164 |
common source with, the record holder and whose claim does not | 4165 |
indicate, expressly or by clear implication, that it is adverse to | 4166 |
the interest of the record holder. | 4167 |
(2) "Drilling or mining permit" means a permit issued under | 4168 |
Chapter 1509., 1513., or 1514. of the Revised Code to the holder | 4169 |
to drill an oil or gas well or to mine other minerals. | 4170 |
(3) "Mineral interest" means a fee interest in at least one | 4171 |
mineral regardless of how the interest is created and of the form | 4172 |
of the interest, which may be absolute or fractional or divided or | 4173 |
undivided. | 4174 |
(4) "Mineral" means gas, oil, coal, coalbed methane gas, | 4175 |
other gaseous, liquid, and solid hydrocarbons, sand, gravel, clay, | 4176 |
shale, gypsum, halite, limestone, dolomite, sandstone, other | 4177 |
stone, metalliferous or nonmetalliferous ore, or another material | 4178 |
or substance of commercial value that is excavated in a solid | 4179 |
state from natural deposits on or in the earth. | 4180 |
(5) "Owner of the surface of the lands subject to the | 4181 |
interest" includes the owner's successors and assignees. | 4182 |
(B) Any mineral interest held by any person, other than the | 4183 |
owner of the surface of the lands subject to the interest, shall | 4184 |
be deemed abandoned and vested in the owner of the surface of the | 4185 |
lands subject to the interest if the requirements established in | 4186 |
division (E) of this section are satisfied and none of the | 4187 |
following applies: | 4188 |
(1) The mineral interest is in coal, or in mining or other | 4189 |
rights pertinent to or exercisable in connection with an interest | 4190 |
in coal, as described in division (E) of section 5301.53 of the | 4191 |
Revised Code. However, if a mineral interest includes both coal | 4192 |
and other minerals that are not coal, the mineral interests that | 4193 |
are not in coal may be deemed abandoned and vest in the owner of | 4194 |
the surface of the lands subject to the interest. | 4195 |
(2) The mineral interest is held by the United States, this | 4196 |
state, or any political subdivision, body politic, or agency of | 4197 |
the United States or this state, as described in division (G) of | 4198 |
section 5301.53 of the Revised Code. | 4199 |
(3) Within the twenty years immediately preceding the date on | 4200 |
which notice is served or published under division (E) of this | 4201 |
section, one or more of the following has occurred: | 4202 |
(a) The mineral interest has been the subject of a title | 4203 |
transaction that has been filed or recorded in the office of the | 4204 |
county recorder of the county in which the lands are located. | 4205 |
(b) There has been actual production or withdrawal of | 4206 |
minerals by the holder from the lands, from lands covered by a | 4207 |
lease to which the mineral interest is subject, from a mine a | 4208 |
portion of which is located beneath the lands, or, in the case of | 4209 |
oil or gas, from lands pooled, unitized, or included in unit | 4210 |
operations, under sections 1509.26 to 1509.28 of the Revised Code, | 4211 |
in which the mineral interest is participating, provided that the | 4212 |
instrument or order creating or providing for the pooling or | 4213 |
unitization of oil or gas interests has been filed or recorded in | 4214 |
the office of the county recorder of the county in which the lands | 4215 |
that are subject to the pooling or unitization are located. | 4216 |
(c) The mineral interest has been used in underground gas | 4217 |
storage operations by the holder. | 4218 |
(d) A drilling or mining permit has been issued to the | 4219 |
holder, provided that an affidavit that states the name of the | 4220 |
permit holder, the permit number, the type of permit, and a legal | 4221 |
description of the lands affected by the permit has been filed or | 4222 |
recorded, in accordance with section 5301.252 of the Revised Code, | 4223 |
in the office of the county recorder of the county in which the | 4224 |
lands are located. | 4225 |
(e) A claim to preserve the mineral interest has been filed | 4226 |
in accordance with division (C) of this section. | 4227 |
(f) In the case of a separated mineral interest, a separately | 4228 |
listed tax parcel number has been created for the mineral interest | 4229 |
in the county auditor's tax list and the county treasurer's | 4230 |
duplicate tax list in the county in which the lands are located. | 4231 |
(C)(1) A claim to preserve a mineral interest from being | 4232 |
deemed abandoned under division (B) of this section may be filed | 4233 |
for record by its holder. Subject to division (C)(3) of this | 4234 |
section, the claim shall be | 4235 |
division (H) of this section and sections 317.18 to | 4236 |
and 5301.52 of the Revised Code, and shall consist of a notice | 4237 |
that does all of the following: | 4238 |
(a) States the nature of the mineral interest claimed and any | 4239 |
recording information upon which the claim is based; | 4240 |
(b) Otherwise complies with section 5301.52 of the Revised | 4241 |
Code; | 4242 |
(c) States that the holder does not intend to abandon, but | 4243 |
instead to preserve, the holder's rights in the mineral interest. | 4244 |
(2) A claim that complies with division (C)(1) of this | 4245 |
section or, if applicable, divisions (C)(1) and (3) of this | 4246 |
section preserves the rights of all holders of a mineral interest | 4247 |
in the same lands. | 4248 |
(3) Any holder of an interest for use in underground gas | 4249 |
storage operations may preserve the holder's interest, and those | 4250 |
of any lessor of the interest, by a single claim, that defines the | 4251 |
boundaries of the storage field or pool and its formations, | 4252 |
without describing each separate interest claimed. The claim is | 4253 |
prima-facie evidence of the use of each separate interest in | 4254 |
underground gas storage operations. | 4255 |
(D)(1) A mineral interest may be preserved indefinitely from | 4256 |
being deemed abandoned under division (B) of this section by the | 4257 |
occurrence of any of the circumstances described in division | 4258 |
(B)(3) of this section, including, but not limited to, successive | 4259 |
filings of claims to preserve mineral interests under division (C) | 4260 |
of this section. | 4261 |
(2) The filing of a claim to preserve a mineral interest | 4262 |
under division (C) of this section does not affect the right of a | 4263 |
lessor of an oil or gas lease to obtain its forfeiture under | 4264 |
section 5301.332 of the Revised Code. | 4265 |
(E) Before a mineral interest becomes vested under division | 4266 |
(B) of this section in the owner of the surface of the lands | 4267 |
subject to the interest, the owner of the surface of the lands | 4268 |
subject to the interest shall do both of the following: | 4269 |
(1) Serve notice by certified mail, return receipt requested, | 4270 |
to each holder or each holder's successors or assignees, at the | 4271 |
last known address of each, of the owner's intent to declare the | 4272 |
mineral interest abandoned. If service of notice cannot be | 4273 |
completed to any holder, the owner shall publish notice of the | 4274 |
owner's intent to declare the mineral interest abandoned at least | 4275 |
once in a newspaper of general circulation in each county in which | 4276 |
the land that is subject to the interest is located. The notice | 4277 |
shall contain all of the information specified in division (F) of | 4278 |
this section. | 4279 |
(2) At least thirty, but not later than sixty days after the | 4280 |
date on which the notice required under division (E)(1) of this | 4281 |
section is served or published, as applicable, file in the office | 4282 |
of the county recorder of each county in which the surface of the | 4283 |
land that is subject to the interest is located an affidavit of | 4284 |
abandonment that contains all of the information specified in | 4285 |
division (G) of this section. | 4286 |
(F) The notice required under division (E)(1) of this section | 4287 |
shall contain all of the following: | 4288 |
(1) The name of each holder and the holder's successors and | 4289 |
assignees, as applicable; | 4290 |
(2) A description of the surface of the land that is subject | 4291 |
to the mineral interest. The description shall include the volume | 4292 |
and page number of the recorded deed or other recorded instrument | 4293 |
under which the owner of the surface of the lands claims title or | 4294 |
otherwise satisfies the requirements established in division | 4295 |
(A)(3) of section 5301.52 of the Revised Code. | 4296 |
(3) A description of the mineral interest to be abandoned. | 4297 |
The description shall include the volume and page number of the | 4298 |
recorded instrument on which the mineral interest is based. | 4299 |
(4) A statement attesting that nothing specified in division | 4300 |
(B)(3) of this section has occurred within the twenty years | 4301 |
immediately preceding the date on which notice is served or | 4302 |
published under division (E) of this section; | 4303 |
(5) A statement of the intent of the owner of the surface of | 4304 |
the lands subject to the mineral interest to file in the office of | 4305 |
the county recorder an affidavit of abandonment at least thirty, | 4306 |
but not later than sixty days after the date on which notice is | 4307 |
served or published, as applicable. | 4308 |
(G) An affidavit of abandonment shall contain all of the | 4309 |
following: | 4310 |
(1) A statement that the person filing the affidavit is the | 4311 |
owner of the surface of the lands subject to the interest; | 4312 |
(2) The volume and page number of the recorded instrument on | 4313 |
which the mineral interest is based; | 4314 |
(3) A statement that the mineral interest has been abandoned | 4315 |
pursuant to division (B) of this section; | 4316 |
(4) A recitation of the facts constituting the abandonment; | 4317 |
(5) A statement that notice was served on each holder or each | 4318 |
holder's successors or assignees or published in accordance with | 4319 |
division (E) of this section. | 4320 |
(H)(1) If a holder or a holder's successors or assignees | 4321 |
claim that the mineral interest that is the subject of a notice | 4322 |
under division (E) of this section has not been abandoned, the | 4323 |
holder or the holder's successors or assignees, not later than | 4324 |
sixty days after the date on which the notice was served or | 4325 |
published, as applicable, shall file in the office of the county | 4326 |
recorder of each county where the land that is subject to the | 4327 |
mineral interest is located one of the following: | 4328 |
(a) A claim to preserve the mineral interest in accordance | 4329 |
with division (C) of this section; | 4330 |
(b) An affidavit that identifies an event described in | 4331 |
division (B)(3) of this section that has occurred within the | 4332 |
twenty years immediately preceding the date on which the notice | 4333 |
was served or published under division (E) of this section. | 4334 |
The holder or the holder's successors or assignees shall | 4335 |
notify the person who served or published the notice under | 4336 |
division (E) of this section of the filing under this division. | 4337 |
(2) If a holder or a holder's successors or assignees who | 4338 |
claim that the mineral interest that is the subject of a notice | 4339 |
under division (E) of this section has not been abandoned fails to | 4340 |
file a claim to preserve the mineral interest, files such a claim | 4341 |
more than sixty days after the date on which the notice was served | 4342 |
or published under division (E) of this section, fails to file an | 4343 |
affidavit that identifies an event described in division (B)(3) of | 4344 |
this section that has occurred within the twenty years immediately | 4345 |
preceding the date on which the notice was served or published | 4346 |
under division (E) of this section, or files such an affidavit | 4347 |
more than sixty days after the date on which the notice was served | 4348 |
or published under that division, the owner of the surface of the | 4349 |
lands subject to the interest who is seeking to have the interest | 4350 |
deemed abandoned and vested in the owner shall | 4351 |
4352 | |
4353 | |
file in the office of the county recorder of each county where the | 4354 |
land that is subject to the mineral interest is located a notice | 4355 |
of failure to file. The notice shall contain all of the following: | 4356 |
(a) A statement that the person filing the notice is the | 4357 |
owner of the surface of the lands subject to the mineral interest; | 4358 |
(b) A description of the surface of the land that is subject | 4359 |
to the mineral interest; | 4360 |
(c) The statement: "This mineral interest abandoned pursuant | 4361 |
to affidavit of abandonment recorded in volume ...., page ....." | 4362 |
Immediately after the | 4363 |
notice of failure to file a mineral interest is recorded, the | 4364 |
mineral interest shall vest in the owner of the surface of the | 4365 |
lands formerly subject to the interest, and the record of the | 4366 |
mineral interest shall cease to be notice to the public of the | 4367 |
existence of the mineral interest or of any rights under it. In | 4368 |
addition, the record shall not be received as evidence in any | 4369 |
court in this state on behalf of the former holder or the former | 4370 |
holder's successors or assignees against the owner of the surface | 4371 |
of the lands formerly subject to the interest. However, the | 4372 |
abandonment and vesting of a mineral interest pursuant to | 4373 |
divisions (E) to (I) of this section only shall be effective as to | 4374 |
the property of the owner that filed the affidavit of abandonment | 4375 |
under division (E) of this section. | 4376 |
(I) For purposes of a recording under this section, a county | 4377 |
recorder shall charge the fee established under section 317.32 of | 4378 |
the Revised Code. | 4379 |
| 4380 |
4381 | |
4382 | |
4383 | |
4384 | |
4385 | |
4386 |
Sec. 5302.15. An instrument containing a form or forms of | 4387 |
covenants, conditions, obligations, powers, and other clauses of a | 4388 |
mortgage | 4389 |
records of any county. Every such instrument shall be entitled | 4390 |
"Master Mortgage Form Recorded By (name of the person causing the | 4391 |
instrument to be recorded)" and shall be dated and signed by the | 4392 |
person causing it to be recorded, but need not be acknowledged. | 4393 |
Upon presentation for record and payment of the fees provided in | 4394 |
section 317.32 of the Revised Code, the county recorder shall | 4395 |
record any such master mortgage form in the | 4396 |
official records of the county and shall index it in the | 4397 |
4398 | |
the name appearing in the title, in the same manner as mortgages | 4399 |
of real property. | 4400 |
Sec. 5302.17. A deed conveying any interest in real property | 4401 |
to two or more persons, and in substance following the form set | 4402 |
forth in this section, when duly executed in accordance with | 4403 |
Chapter 5301. of the Revised Code, creates a survivorship tenancy | 4404 |
in the grantees, and upon the death of any of the grantees, vests | 4405 |
the interest of the decedent in the survivor, survivors, or the | 4406 |
survivor's or survivors' separate heirs and assigns. | 4407 |
4408 | |
............... (marital status), of .................... County, | 4409 |
......................... for valuable consideration paid, | 4410 |
grant(s), (covenants, if any), to ......................... | 4411 |
(marital status) and ................... (marital status), for | 4412 |
their joint lives, remainder to the survivor of them, whose | 4413 |
tax-mailing addresses are ............, the following real | 4414 |
property: | 4415 |
(description of land or interest therein and encumbrances, | 4416 |
reservations, and exceptions, if any) | 4417 |
Prior Instrument Reference: ............................ | 4418 |
..............., wife (husband) of the grantor, releases all | 4419 |
rights of dower therein. | 4420 |
Executed this ............... day of ................ | 4421 |
............................... | 4422 | ||
(Signature of Grantor) | 4423 |
(Execution in accordance with Chapter 5301. of the Revised | 4424 |
Code)" | 4425 |
Any persons who are the sole owners of real property, prior | 4426 |
to April 4, 1985, as tenants with a right of survivorship under | 4427 |
the common or statutory law of this state or as tenants in common | 4428 |
may create in themselves and in any other person or persons a | 4429 |
survivorship tenancy in the real property by executing a deed as | 4430 |
provided in this section conveying their entire, separate | 4431 |
interests in the real property to themselves and to the other | 4432 |
person or persons. | 4433 |
Except as otherwise provided in this section, when a person | 4434 |
holding real property as a survivorship tenant dies, the transfer | 4435 |
of the interest of the decedent may be recorded by presenting to | 4436 |
the county auditor and filing with the county recorder either a | 4437 |
certificate of transfer as provided in section 2113.61 of the | 4438 |
Revised Code, or an affidavit accompanied by a certified copy of a | 4439 |
death certificate. The affidavit shall recite the names of the | 4440 |
other survivorship tenant or tenants, the address of the other | 4441 |
survivorship tenant or tenants, the date of death of the decedent, | 4442 |
and a description of the real property. The county recorder shall | 4443 |
4444 | |
filed in the | 4445 |
holding real property as a survivorship tenant dies and the title | 4446 |
to the property is registered pursuant to Chapter 5309. of the | 4447 |
Revised Code, the procedure for the transfer of the interest of | 4448 |
the decedent shall be pursuant to section 5309.081 of the Revised | 4449 |
Code. | 4450 |
Sec. 5302.171. Upon the death, resignation, removal, or | 4451 |
other event terminating the appointment of a trustee of a trust, | 4452 |
which trustee holds title to real property, the successor trustee | 4453 |
or any co-trustee of the trust shall file with the county auditor | 4454 |
and the county recorder of the county in which the real property | 4455 |
is located, as soon as is practical, an affidavit reciting the | 4456 |
name of the immediately preceding trustee and any co-trustees, the | 4457 |
addresses of all trustees, a reference to the deed or other | 4458 |
instrument vesting title in the trustees, and a legal description | 4459 |
of the real property. The affidavit shall be | 4460 |
in the | 4461 |
and indexed in the direct and reverse indexes provided for in | 4462 |
section 317.18 of the Revised Code. | 4463 |
The affidavit described in this section shall not be required | 4464 |
if the original trust instrument naming the trustees and | 4465 |
successors and containing relevant facts pertaining to the | 4466 |
succession of trustees, or if a memorandum of trust in compliance | 4467 |
with section 5301.255 of the Revised Code that contains relevant | 4468 |
facts pertaining to the succession of trustees, is recorded in the | 4469 |
office of the county recorder. | 4470 |
Failure to file the affidavit required by this section does | 4471 |
not affect title to real property in the one or more trustees. | 4472 |
Sec. 5302.222. (A) The transfer of a deceased owner's real | 4473 |
property or interest in real property as designated in a transfer | 4474 |
on death designation affidavit provided in section 5302.22 of the | 4475 |
Revised Code shall be recorded by presenting to the county auditor | 4476 |
of the county in which the real property is located and filing | 4477 |
with the county recorder of that county an affidavit of | 4478 |
confirmation executed by any transfer on death beneficiary to whom | 4479 |
the transfer is made. The affidavit of confirmation shall be | 4480 |
verified before a person authorized to administer oaths and shall | 4481 |
be accompanied by a certified copy of the death certificate for | 4482 |
the deceased owner. The affidavit of confirmation shall contain | 4483 |
all of the following information: | 4484 |
(1) The name and address of each transfer on death | 4485 |
beneficiary who survived the deceased owner or that is in | 4486 |
existence on the date of death of the deceased owner. If a named | 4487 |
beneficiary was designated as a transfer on death beneficiary | 4488 |
solely in that person's capacity as a trustee of a trust and that | 4489 |
trustee subsequently has been replaced by a successor trustee, the | 4490 |
affidavit of confirmation shall include the name and address of | 4491 |
the successor trustee and shall be accompanied by a copy of the | 4492 |
recorded successor trustee affidavit described in section 5302.171 | 4493 |
of the Revised Code. | 4494 |
(2) The date of death of the deceased owner; | 4495 |
(3) A description of the subject real property or interest in | 4496 |
real property; | 4497 |
(4) The name of each transfer on death beneficiary who has | 4498 |
not survived the deceased owner or that is not in existence on the | 4499 |
date of death of the deceased owner. | 4500 |
(B) The affidavit of confirmation shall be accompanied by a | 4501 |
certified copy of the death certificate for each transfer on death | 4502 |
beneficiary who has not survived the deceased owner. | 4503 |
(C) The county recorder shall | 4504 |
record | 4505 |
confirmation filed | 4506 |
(D) Upon the death of any individual holding real property or | 4507 |
an interest in real property that is the subject of a transfer on | 4508 |
death designation affidavit as provided in section 5302.22 of the | 4509 |
Revised Code, if the title to the real property is registered | 4510 |
pursuant to Chapter 5309. of the Revised Code, the procedure for | 4511 |
the transfer of the interest of the deceased owner to the transfer | 4512 |
on death beneficiary or beneficiaries designated in the affidavit | 4513 |
shall be pursuant to section 5309.081 of the Revised Code. | 4514 |
(E) Any person who knowingly makes any false statement in an | 4515 |
affidavit of confirmation is guilty of falsification under | 4516 |
division (A)(6) of section 2921.13 of the Revised Code. | 4517 |
Sec. 5309.13. After the filing of the application to | 4518 |
register the title to land or to any interest therein and before | 4519 |
registration, the land described in such application may be dealt | 4520 |
with and instruments relating thereto may be recorded and indexed, | 4521 |
in the same manner as if no such application had been filed. As | 4522 |
soon as an application is disposed of, the clerk of the probate | 4523 |
court or the clerk of the court of common pleas shall make a | 4524 |
memorandum stating the disposition of the case and shall send it | 4525 |
to the county recorder, who shall record | 4526 |
official records | 4527 |
Sec. 5309.41. In all cases in which a certificate of title, | 4528 |
or any other instrument or memorandum affecting registered land, | 4529 |
is wholly canceled, it shall be retained by the county recorder | 4530 |
and filed in his office under its proper file number and carefully | 4531 |
preserved. | 4532 |
In all cases where part of the land described in a | 4533 |
certificate of title is | 4534 |
recorder shall issue a new certificate of title to the | 4535 |
4536 | |
shall indorse on the transferor's registered | 4537 |
4538 | |
notation partially canceling the same, and the reasons therefor, | 4539 |
4540 | |
4541 | |
transferred land. The county recorder | 4542 |
4543 | |
transferor's registered and duplicate certificates for the residue | 4544 |
of the
| 4545 |
issuing a new certificate to the transferor for the residue. | 4546 |
Sec. 5309.64. (A) Whenever registered land is sold to | 4547 |
satisfy any judgment, decree, or order of a court, or the title is | 4548 |
transferred or affected by a decree or judgment of a court, the | 4549 |
purchaser, or the person in whose favor such decree was rendered, | 4550 |
on filing with the county recorder a certificate that the terms of | 4551 |
sale have been complied with and a certified copy of the order of | 4552 |
sale and return thereof and confirmation, or a certified copy of | 4553 |
the decree of the court transferring or affecting the title, as | 4554 |
the case may be, is entitled to have the property transferred to | 4555 |
the purchaser or person in whose favor the decree was rendered and | 4556 |
the title registered accordingly and a new certificate of title | 4557 |
issued therefor. | 4558 |
(B) When registered land is sold by the sheriff under order | 4559 |
of a court, the sheriff shall file with the county recorder a | 4560 |
certificate that the terms of sale have been complied with and a | 4561 |
certified copy of the order of sale and return thereof and | 4562 |
confirmation. The purchaser is thereafter entitled to have the | 4563 |
property transferred to the purchaser and the title registered | 4564 |
accordingly and a new certificate of title issued therefor. | 4565 |
(C) This section and its applications are not superseded, | 4566 |
negated, or amended, in whole or in part, by section 5309.61 of | 4567 |
the Revised Code. | 4568 |
Sec. 5310.35. The board of county commissioners shall | 4569 |
conduct the public hearing required by section 5310.33 of the | 4570 |
Revised Code in accordance with this section. | 4571 |
(A)(1) The board shall prepare a notice of the hearing that | 4572 |
includes each of the following: | 4573 |
(a) A statement that the board is considering abolishing land | 4574 |
registration in the county, that abolition would require the | 4575 |
deregistration of all registered land in the county, and that | 4576 |
after abolition all land in the county would have to be dealt with | 4577 |
as nonregistered land; | 4578 |
(b) A statement that the board seeks evidence with regard to | 4579 |
the matters listed in section 5310.34 of the Revised Code; | 4580 |
(c) The date, time, and place of the hearing, which shall be | 4581 |
not earlier than two nor later than three months after the | 4582 |
resolution to consider the merits of abolishing land registration | 4583 |
was adopted by the board; | 4584 |
(d) A statement that any person affected by the proposed | 4585 |
abolition of land registration may appear at the hearing and | 4586 |
present evidence as provided in division (B) of this section. | 4587 |
(2) The board shall serve the notice by | 4588 |
4589 |
| 4590 |
4591 | |
4592 | |
4593 | |
4594 | |
4595 | |
4596 | |
4597 | |
4598 | |
4599 | |
4600 |
| 4601 |
4602 | |
4603 | |
4604 | |
4605 |
| 4606 |
weeks in a newspaper of general circulation in the county or as | 4607 |
provided in section 7.16 of the Revised Code. Publication of the | 4608 |
notice shall be completed at least one month prior to the date set | 4609 |
for the hearing. | 4610 |
(B) At the date, time, and place specified in the notice, the | 4611 |
board shall conduct a hearing, which may be adjourned from day to | 4612 |
day until complete, at which any person affected by the proposed | 4613 |
abolition of land registration may appear in person, by attorney, | 4614 |
or both, and present evidence, orally or in writing, with regard | 4615 |
to the costs and benefits of maintaining land registration in the | 4616 |
county. Any person who presents evidence may also present evidence | 4617 |
refuting any evidence offered in opposition to the person's | 4618 |
evidence. | 4619 |
The board shall cause a stenographic record to be made of the | 4620 |
hearing. The president of the board, or a member the president | 4621 |
designates, shall preside at the hearing. | 4622 |
Sec. 5310.38. (A) A resolution of abolition shall not be | 4623 |
implemented | 4624 |
4625 |
| 4626 |
4627 | |
4628 |
| 4629 |
4630 |
| 4631 |
| 4632 |
4633 |
| 4634 |
4635 | |
4636 | |
4637 | |
4638 | |
adoption. | 4639 |
(B) | 4640 |
4641 | |
4642 | |
adoption of the resolution | 4643 |
4644 | |
shall notify the board, the clerk of the court of common pleas, | 4645 |
and the clerk of the probate court in writing of the | 4646 |
of the resolution of abolition and set the date upon which | 4647 |
implementation of abolition of land registration in the county is | 4648 |
to begin. The date thus set, which is the "date of | 4649 |
implementation," shall be not later than one month after the day | 4650 |
upon which | 4651 |
4652 |
If one or more parcels of land registered in the county lie | 4653 |
partly in another county or counties, the recorder shall send a | 4654 |
copy of the notice required by the preceding paragraph to the | 4655 |
recorder, clerk of the court of common pleas, and clerk of the | 4656 |
probate court of each such other county. | 4657 |
(C) Beginning on the date of implementation, winding up of | 4658 |
land registration shall proceed to completion in the county, and | 4659 |
to the extent required in any nonabolishing county, as provided in | 4660 |
sections 5310.41 to 5310.54 of the Revised Code. Except as | 4661 |
necessary for the winding up of land registration, Chapter 5309. | 4662 |
and sections 5310.01 to 5310.21 of the Revised Code do not apply | 4663 |
in the county on and after the date of implementation. | 4664 |
Sec. 5705.19. This section does not apply to school | 4665 |
districts, county school financing districts, or lake facilities | 4666 |
authorities. | 4667 |
The taxing authority of any subdivision at any time and in | 4668 |
any year, by vote of two-thirds of all the members of the taxing | 4669 |
authority, may declare by resolution and certify the resolution to | 4670 |
the board of elections not less than ninety days before the | 4671 |
election upon which it will be voted that the amount of taxes that | 4672 |
may be raised within the ten-mill limitation will be insufficient | 4673 |
to provide for the necessary requirements of the subdivision and | 4674 |
that it is necessary to levy a tax in excess of that limitation | 4675 |
for any of the following purposes: | 4676 |
(A) For current expenses of the subdivision, except that the | 4677 |
total levy for current expenses of a detention facility district | 4678 |
or district organized under section 2151.65 of the Revised Code | 4679 |
shall not exceed two mills and that the total levy for current | 4680 |
expenses of a combined district organized under sections 2151.65 | 4681 |
and 2152.41 of the Revised Code shall not exceed four mills; | 4682 |
(B) For the payment of debt charges on certain described | 4683 |
bonds, notes, or certificates of indebtedness of the subdivision | 4684 |
issued subsequent to January 1, 1925; | 4685 |
(C) For the debt charges on all bonds, notes, and | 4686 |
certificates of indebtedness issued and authorized to be issued | 4687 |
prior to January 1, 1925; | 4688 |
(D) For a public library of, or supported by, the subdivision | 4689 |
under whatever law organized or authorized to be supported; | 4690 |
(E) For a municipal university, not to exceed two mills over | 4691 |
the limitation of one mill prescribed in section 3349.13 of the | 4692 |
Revised Code; | 4693 |
(F) For the construction or acquisition of any specific | 4694 |
permanent improvement or class of improvements that the taxing | 4695 |
authority of the subdivision may include in a single bond issue; | 4696 |
(G) For the general construction, reconstruction, | 4697 |
resurfacing, and repair of streets, roads, and bridges in | 4698 |
municipal corporations, counties, or townships; | 4699 |
(H) For parks and recreational purposes; | 4700 |
(I) For the purpose of providing and maintaining fire | 4701 |
apparatus, appliances, buildings, or sites therefor, or sources of | 4702 |
water supply and materials therefor, or the establishment and | 4703 |
maintenance of lines of fire alarm telegraph, or the payment of | 4704 |
firefighting companies or permanent, part-time, or volunteer | 4705 |
firefighting, emergency medical service, administrative, or | 4706 |
communications personnel to operate the same, including the | 4707 |
payment of any employer contributions required for such personnel | 4708 |
under section 145.48 or 742.34 of the Revised Code, or the | 4709 |
purchase of ambulance equipment, or the provision of ambulance, | 4710 |
paramedic, or other emergency medical services operated by a fire | 4711 |
department or firefighting company; | 4712 |
(J) For the purpose of providing and maintaining motor | 4713 |
vehicles, communications, other equipment, buildings, and sites | 4714 |
for such buildings used directly in the operation of a police | 4715 |
department, or the payment of salaries of permanent or part-time | 4716 |
police, communications, or administrative personnel to operate the | 4717 |
same, including the payment of any employer contributions required | 4718 |
for such personnel under section 145.48 or 742.33 of the Revised | 4719 |
Code, or the payment of the costs incurred by townships as a | 4720 |
result of contracts made with other political subdivisions in | 4721 |
order to obtain police protection, or the provision of ambulance | 4722 |
or emergency medical services operated by a police department; | 4723 |
(K) For the maintenance and operation of a county home or | 4724 |
detention facility; | 4725 |
(L) For community mental retardation and developmental | 4726 |
disabilities programs and services pursuant to Chapter 5126. of | 4727 |
the Revised Code, except that the procedure for such levies shall | 4728 |
be as provided in section 5705.222 of the Revised Code; | 4729 |
(M) For regional planning; | 4730 |
(N) For a county's share of the cost of maintaining and | 4731 |
operating schools, district detention facilities, forestry camps, | 4732 |
or other facilities, or any combination thereof, established under | 4733 |
section 2151.65 or 2152.41 of the Revised Code or both of those | 4734 |
sections; | 4735 |
(O) For providing for flood defense, providing and | 4736 |
maintaining a flood wall or pumps, and other purposes to prevent | 4737 |
floods; | 4738 |
(P) For maintaining and operating sewage disposal plants and | 4739 |
facilities; | 4740 |
(Q) For the purpose of purchasing, acquiring, constructing, | 4741 |
enlarging, improving, equipping, repairing, maintaining, or | 4742 |
operating, or any combination of the foregoing, a county transit | 4743 |
system pursuant to sections 306.01 to 306.13 of the Revised Code, | 4744 |
or of making any payment to a board of county commissioners | 4745 |
operating a transit system or a county transit board pursuant to | 4746 |
section 306.06 of the Revised Code; | 4747 |
(R) For the subdivision's share of the cost of acquiring or | 4748 |
constructing any schools, forestry camps, detention facilities, or | 4749 |
other facilities, or any combination thereof, under section | 4750 |
2151.65 or 2152.41 of the Revised Code or both of those sections; | 4751 |
(S) For the prevention, control, and abatement of air | 4752 |
pollution; | 4753 |
(T) For maintaining and operating cemeteries; | 4754 |
(U) For providing ambulance service, emergency medical | 4755 |
service, or both; | 4756 |
(V) For providing for the collection and disposal of garbage | 4757 |
or refuse, including yard waste; | 4758 |
(W) For the payment of the police officer employers' | 4759 |
contribution or the firefighter employers' contribution required | 4760 |
under sections 742.33 and 742.34 of the Revised Code; | 4761 |
(X) For the construction and maintenance of a drainage | 4762 |
improvement pursuant to section 6131.52 of the Revised Code; | 4763 |
(Y) For providing or maintaining senior citizens services or | 4764 |
facilities as authorized by section 307.694, 307.85, 505.70, or | 4765 |
505.706 or division (EE) of section 717.01 of the Revised Code; | 4766 |
(Z) For the provision and maintenance of zoological park | 4767 |
services and facilities as authorized under section 307.76 of the | 4768 |
Revised Code; | 4769 |
(AA) For the maintenance and operation of a free public | 4770 |
museum of art, science, or history; | 4771 |
(BB) For the establishment and operation of a 9-1-1 system, | 4772 |
as defined in section 128.01 of the Revised Code; | 4773 |
(CC) For the purpose of acquiring, rehabilitating, or | 4774 |
developing rail property or rail service. As used in this | 4775 |
division, "rail property" and "rail service" have the same | 4776 |
meanings as in section 4981.01 of the Revised Code. This division | 4777 |
applies only to a county, township, or municipal corporation. | 4778 |
(DD) For the purpose of acquiring property for, constructing, | 4779 |
operating, and maintaining community centers as provided for in | 4780 |
section 755.16 of the Revised Code; | 4781 |
(EE) For the creation and operation of an office or joint | 4782 |
office of economic development, for any economic development | 4783 |
purpose of the office, and to otherwise provide for the | 4784 |
establishment and operation of a program of economic development | 4785 |
pursuant to sections 307.07 and 307.64 of the Revised Code, or to | 4786 |
the extent that the expenses of a county land reutilization | 4787 |
corporation organized under Chapter 1724. of the Revised Code are | 4788 |
found by the board of county commissioners to constitute the | 4789 |
promotion of economic development, for the payment of such | 4790 |
operations and expenses; | 4791 |
(FF) For the purpose of acquiring, establishing, | 4792 |
constructing, improving, equipping, maintaining, or operating, or | 4793 |
any combination of the foregoing, a township airport, landing | 4794 |
field, or other air navigation facility pursuant to section 505.15 | 4795 |
of the Revised Code; | 4796 |
(GG) For the payment of costs incurred by a township as a | 4797 |
result of a contract made with a county pursuant to section | 4798 |
505.263 of the Revised Code in order to pay all or any part of the | 4799 |
cost of constructing, maintaining, repairing, or operating a water | 4800 |
supply improvement; | 4801 |
(HH) For a board of township trustees to acquire, other than | 4802 |
by appropriation, an ownership interest in land, water, or | 4803 |
wetlands, or to restore or maintain land, water, or wetlands in | 4804 |
which the board has an ownership interest, not for purposes of | 4805 |
recreation, but for the purposes of protecting and preserving the | 4806 |
natural, scenic, open, or wooded condition of the land, water, or | 4807 |
wetlands against modification or encroachment resulting from | 4808 |
occupation, development, or other use, which may be styled as | 4809 |
protecting or preserving "greenspace" in the resolution, notice of | 4810 |
election, or ballot form. Except as otherwise provided in this | 4811 |
division, land is not acquired for purposes of recreation, even if | 4812 |
the land is used for recreational purposes, so long as no | 4813 |
building, structure, or fixture used for recreational purposes is | 4814 |
permanently attached or affixed to the land. Except as otherwise | 4815 |
provided in this division, land that previously has been acquired | 4816 |
in a township for these greenspace purposes may subsequently be | 4817 |
used for recreational purposes if the board of township trustees | 4818 |
adopts a resolution approving that use and no building, structure, | 4819 |
or fixture used for recreational purposes is permanently attached | 4820 |
or affixed to the land. The authorization to use greenspace land | 4821 |
for recreational use does not apply to land located in a township | 4822 |
that had a population, at the time it passed its first greenspace | 4823 |
levy, of more than thirty-eight thousand within a county that had | 4824 |
a population, at that time, of at least eight hundred sixty | 4825 |
thousand. | 4826 |
(II) For the support by a county of a crime victim assistance | 4827 |
program that is provided and maintained by a county agency or a | 4828 |
private, nonprofit corporation or association under section 307.62 | 4829 |
of the Revised Code; | 4830 |
(JJ) For any or all of the purposes set forth in divisions | 4831 |
(I) and (J) of this section. This division applies only to a | 4832 |
township. | 4833 |
(KK) For a countywide public safety communications system | 4834 |
under section 307.63 of the Revised Code. This division applies | 4835 |
only to counties. | 4836 |
(LL) For the support by a county of criminal justice services | 4837 |
under section 307.45 of the Revised Code; | 4838 |
(MM) For the purpose of maintaining and operating a jail or | 4839 |
other detention facility as defined in section 2921.01 of the | 4840 |
Revised Code; | 4841 |
(NN) For purchasing, maintaining, or improving, or any | 4842 |
combination of the foregoing, real estate on which to hold, and | 4843 |
the operating expenses of, agricultural fairs operated by a county | 4844 |
agricultural society or independent agricultural society under | 4845 |
Chapter 1711. of the Revised Code. This division applies only to a | 4846 |
county. | 4847 |
(OO) For constructing, rehabilitating, repairing, or | 4848 |
maintaining sidewalks, walkways, trails, bicycle pathways, or | 4849 |
similar improvements, or acquiring ownership interests in land | 4850 |
necessary for the foregoing improvements; | 4851 |
(PP) For both of the purposes set forth in divisions (G) and | 4852 |
(OO) of this section. | 4853 |
(QQ) For both of the purposes set forth in divisions (H) and | 4854 |
(HH) of this section. This division applies only to a township. | 4855 |
(RR) For the legislative authority of a municipal | 4856 |
corporation, board of county commissioners of a county, or board | 4857 |
of township trustees of a township to acquire agricultural | 4858 |
easements, as defined in section 5301.67 of the Revised Code, and | 4859 |
to supervise and enforce the easements. | 4860 |
(SS) For both of the purposes set forth in divisions (BB) and | 4861 |
(KK) of this section. This division applies only to a county. | 4862 |
(TT) For the maintenance and operation of a facility that is | 4863 |
organized in whole or in part to promote the sciences and natural | 4864 |
history under section 307.761 of the Revised Code. | 4865 |
(UU) For the creation and operation of a county land | 4866 |
reutilization corporation and for any programs or activities of | 4867 |
the corporation found by the board of directors of the corporation | 4868 |
to be consistent with the purposes for which the corporation is | 4869 |
organized; | 4870 |
(VV) For construction and maintenance of improvements and | 4871 |
expenses of soil and water conservation district programs under | 4872 |
Chapter 1515. of the Revised Code; | 4873 |
(WW) For the OSU extension fund created under section 3335.35 | 4874 |
of the Revised Code for the purposes prescribed under section | 4875 |
3335.36 of the Revised Code for the benefit of the citizens of a | 4876 |
county. This division applies only to a county. | 4877 |
(XX) For a municipal corporation that withdraws or proposes | 4878 |
by resolution to withdraw from a regional transit authority under | 4879 |
section 306.55 of the Revised Code to provide transportation | 4880 |
services for the movement of persons within, from, or to the | 4881 |
municipal corporation; | 4882 |
(YY) For any combination of the purposes specified in | 4883 |
divisions (NN), (VV), and (WW) of this section. This division | 4884 |
applies only to a county. | 4885 |
The resolution shall be confined to the purpose or purposes | 4886 |
described in one division of this section, to which the revenue | 4887 |
derived therefrom shall be applied. The existence in any other | 4888 |
division of this section of authority to levy a tax for any part | 4889 |
or all of the same purpose or purposes does not preclude the use | 4890 |
of such revenues for any part of the purpose or purposes of the | 4891 |
division under which the resolution is adopted. | 4892 |
The resolution shall specify the amount of the increase in | 4893 |
rate that it is necessary to levy, the purpose of that increase in | 4894 |
rate, and the number of years during which the increase in rate | 4895 |
shall be in effect, which may or may not include a levy upon the | 4896 |
duplicate of the current year. The number of years may be any | 4897 |
number not exceeding five, except as follows: | 4898 |
(1) When the additional rate is for the payment of debt | 4899 |
charges, the increased rate shall be for the life of the | 4900 |
indebtedness. | 4901 |
(2) When the additional rate is for any of the following, the | 4902 |
increased rate shall be for a continuing period of time: | 4903 |
(a) For the current expenses for a detention facility | 4904 |
district, a district organized under section 2151.65 of the | 4905 |
Revised Code, or a combined district organized under sections | 4906 |
2151.65 and 2152.41 of the Revised Code; | 4907 |
(b) For providing a county's share of the cost of maintaining | 4908 |
and operating schools, district detention facilities, forestry | 4909 |
camps, or other facilities, or any combination thereof, | 4910 |
established under section 2151.65 or 2152.41 of the Revised Code | 4911 |
or under both of those sections. | 4912 |
(3) When the additional rate is for either of the following, | 4913 |
the increased rate may be for a continuing period of time: | 4914 |
(a) For the purposes set forth in division (I), (J), (U), or | 4915 |
(KK) of this section; | 4916 |
(b) For the maintenance and operation of a joint recreation | 4917 |
district. | 4918 |
(4) When the increase is for the purpose or purposes set | 4919 |
forth in division (D), (G), (H), (Z), (CC), or (PP) of this | 4920 |
section, the tax levy may be for any specified number of years or | 4921 |
for a continuing period of time, as set forth in the resolution. | 4922 |
| 4923 |
4924 | |
4925 |
A levy for one of the purposes set forth in division (G), | 4926 |
(I), (J), or (U) of this section may be reduced pursuant to | 4927 |
section 5705.261 or 5705.31 of the Revised Code. A levy for one of | 4928 |
the purposes set forth in division (G), (I), (J), or (U) of this | 4929 |
section may also be terminated or permanently reduced by the | 4930 |
taxing authority if it adopts a resolution stating that the | 4931 |
continuance of the levy is unnecessary and the levy shall be | 4932 |
terminated or that the millage is excessive and the levy shall be | 4933 |
decreased by a designated amount. | 4934 |
A resolution of a detention facility district, a district | 4935 |
organized under section 2151.65 of the Revised Code, or a combined | 4936 |
district organized under both sections 2151.65 and 2152.41 of the | 4937 |
Revised Code may include both current expenses and other purposes, | 4938 |
provided that the resolution shall apportion the annual rate of | 4939 |
levy between the current expenses and the other purpose or | 4940 |
purposes. The apportionment need not be the same for each year of | 4941 |
the levy, but the respective portions of the rate actually levied | 4942 |
each year for the current expenses and the other purpose or | 4943 |
purposes shall be limited by the apportionment. | 4944 |
Whenever a board of county commissioners, acting either as | 4945 |
the taxing authority of its county or as the taxing authority of a | 4946 |
sewer district or subdistrict created under Chapter 6117. of the | 4947 |
Revised Code, by resolution declares it necessary to levy a tax in | 4948 |
excess of the ten-mill limitation for the purpose of constructing, | 4949 |
improving, or extending sewage disposal plants or sewage systems, | 4950 |
the tax may be in effect for any number of years not exceeding | 4951 |
twenty, and the proceeds of the tax, notwithstanding the general | 4952 |
provisions of this section, may be used to pay debt charges on any | 4953 |
obligations issued and outstanding on behalf of the subdivision | 4954 |
for the purposes enumerated in this paragraph, provided that any | 4955 |
such obligations have been specifically described in the | 4956 |
resolution. | 4957 |
A resolution adopted by the legislative authority of a | 4958 |
municipal corporation that is for the purpose in division (XX) of | 4959 |
this section may be combined with the purpose provided in section | 4960 |
306.55 of the Revised Code, by vote of two-thirds of all members | 4961 |
of the legislative authority. The legislative authority may | 4962 |
certify the resolution to the board of elections as a combined | 4963 |
question. The question appearing on the ballot shall be as | 4964 |
provided in section 5705.252 of the Revised Code. | 4965 |
The resolution shall go into immediate effect upon its | 4966 |
passage, and no publication of the resolution is necessary other | 4967 |
than that provided for in the notice of election. | 4968 |
When the electors of a subdivision or, in the case of a | 4969 |
qualifying library levy for the support of a library association | 4970 |
or private corporation, the electors of the association library | 4971 |
district, have approved a tax levy under this section, the taxing | 4972 |
authority of the subdivision may anticipate a fraction of the | 4973 |
proceeds of the levy and issue anticipation notes in accordance | 4974 |
with section 5705.191 or 5705.193 of the Revised Code. | 4975 |
Sec. 5709.084. Real and personal property comprising a | 4976 |
convention center that is constructed or, in the case of personal | 4977 |
property, acquired, after January 1, 2010, are exempt from | 4978 |
taxation if the convention center is located in a county having a | 4979 |
population, when construction of the convention center commences, | 4980 |
of more than one million two hundred thousand according to the | 4981 |
most recent federal decennial census, and if the convention | 4982 |
center, or the land upon which the convention center is situated, | 4983 |
is owned or leased by the county. For the purposes of this | 4984 |
section, construction of the convention center commences upon the | 4985 |
earlier of issuance of debt to finance all or a portion of the | 4986 |
convention center, demolition of existing structures on the site, | 4987 |
or grading of the site in preparation for construction. | 4988 |
Real and personal property comprising a convention center | 4989 |
owned by the largest city in a county having a population greater | 4990 |
than seven hundred thousand but less than nine hundred thousand | 4991 |
according to the most recent federal decennial census is exempt | 4992 |
from taxation, regardless of whether the property is leased to or | 4993 |
otherwise operated or managed by a person other than the city. | 4994 |
Real and personal property comprising a convention center | 4995 |
owned by a convention facilities authority in a county having a | 4996 |
population greater than one million according to the most recent | 4997 |
federal decennial census is exempt from taxation, regardless of | 4998 |
whether the property is leased to or otherwise operated or managed | 4999 |
by a person other than the convention facilities authority. | 5000 |
Real and personal property comprising a convention center or | 5001 |
arena owned by the largest city in a county having a population | 5002 |
greater than two hundred thirty-five thousand but less than three | 5003 |
hundred thousand according to the most recent federal decennial | 5004 |
census at the time of the construction of the convention center or | 5005 |
arena is exempt from taxation, regardless of whether the property | 5006 |
is leased to or otherwise operated or managed by a person other | 5007 |
than the city. | 5008 |
Real and personal property comprising a convention center or | 5009 |
arena owned by the city in which the convention center or arena is | 5010 |
located, and located in a county having a population greater than | 5011 |
five hundred thousand but less than six hundred thousand according | 5012 |
to the most recent federal decennial census at the time of the | 5013 |
construction of the convention center or arena, is exempt from | 5014 |
taxation, regardless of whether the property is leased to or | 5015 |
otherwise operated or managed by a person other than the city. | 5016 |
As used in this section, "convention center" and "arena" have | 5017 |
the same meanings as in section 307.695 of the Revised Code. | 5018 |
Sec. 5715.701. The county recorder shall discharge a lien | 5019 |
described in section 5715.70 of the Revised Code when the release | 5020 |
described in that section is presented to the county recorder. In | 5021 |
addition to the discharge on the records by the county recorder, | 5022 |
the release shall be recorded in | 5023 |
5024 | |
entitled to the fees for such recording as provided by section | 5025 |
317.32 of the Revised Code for recording deeds. | 5026 |
Sec. 5719.04. (A) Immediately after each settlement required | 5027 |
by division (D) of section 321.24 of the Revised Code, the county | 5028 |
auditor shall make a tax list and duplicates thereof of all | 5029 |
general personal and classified property taxes remaining unpaid, | 5030 |
as shown by the county treasurer's books and the list of taxes | 5031 |
returned as delinquent by the treasurer to the auditor at such | 5032 |
settlement. The county auditor shall also include in such list all | 5033 |
taxes assessed by the tax commissioner pursuant to law which were | 5034 |
not charged upon the tax lists and duplicates on which such | 5035 |
settlements were made nor previously charged upon a delinquent tax | 5036 |
list and duplicates pursuant to this section, but the auditor | 5037 |
shall not include taxes specifically excepted from collection | 5038 |
pursuant to section 5711.32 of the Revised Code. Such tax list and | 5039 |
duplicates shall contain the name of the person charged and the | 5040 |
amount of such taxes, and the penalty, due and unpaid, and shall | 5041 |
set forth separately the amount charged or chargeable on the | 5042 |
general and on the classified list and duplicate. The auditor | 5043 |
shall deliver one such duplicate to the treasurer on the first day | 5044 |
of December, annually. Upon receipt of the duplicate the treasurer | 5045 |
may prepare and mail tax bills to all persons charged with such | 5046 |
delinquent taxes. Each bill shall include a notice that the | 5047 |
interest charge prescribed by section 5719.041 of the Revised Code | 5048 |
has begun to accrue. | 5049 |
The auditor shall cause a copy of the delinquent personal and | 5050 |
classified property tax list and duplicate provided for in this | 5051 |
division to be published twice within sixty days after delivery of | 5052 |
such duplicate to the treasurer in a newspaper of general | 5053 |
circulation in the county. The newspaper shall meet the | 5054 |
requirements of section 7.12 of the Revised Code. The auditor may | 5055 |
publish the tax list on a | 5056 |
newspaper. The cost of the second publication of the list shall | 5057 |
not exceed three-fourths of the cost of the first publication of | 5058 |
the list. | 5059 |
Before such publication, the auditor shall cause a display | 5060 |
notice of the forthcoming publication of such delinquent personal | 5061 |
and classified property tax list to be inserted once a week for | 5062 |
two consecutive weeks in a newspaper of general circulation in the | 5063 |
county. Copy for such display notice shall be furnished by the | 5064 |
auditor to the newspaper selected to publish such delinquent tax | 5065 |
lists simultaneously with the delivery of the duplicate to the | 5066 |
treasurer. Publication of the delinquent lists may be made by a | 5067 |
newspaper in installments, provided that complete publication | 5068 |
thereof is made twice during said sixty-day period. | 5069 |
The office of the county treasurer shall be kept open to | 5070 |
receive the payment of delinquent general and classified property | 5071 |
taxes from the day of delivery of the duplicate thereof until the | 5072 |
final publication of the delinquent tax list. The name of any | 5073 |
taxpayer who, prior to seven days before either the first or | 5074 |
second publication of said list, pays such taxes in full or enters | 5075 |
into a delinquent tax contract to pay such taxes in installments | 5076 |
pursuant to section 5719.05 of the Revised Code shall be stricken | 5077 |
from such list, and the taxpayer's name shall not be included in | 5078 |
the list for that publication. | 5079 |
The other such duplicate, from which shall first be | 5080 |
eliminated the names of persons whose total liability for taxes | 5081 |
and penalty is less than one hundred dollars, shall be filed by | 5082 |
the auditor on the first day of December, annually, in the office | 5083 |
of the county recorder, and the same shall constitute a notice of | 5084 |
lien and operate as of the date of delivery as a lien on the lands | 5085 |
and tenements, vested legal interests therein, and permanent | 5086 |
leasehold estates of each person named therein having such real | 5087 |
estate in such county. Such notice of lien and such lien shall not | 5088 |
be valid as against any mortgagee, pledgee, purchaser, or judgment | 5089 |
creditor whose rights have attached prior to the date of such | 5090 |
delivery. Such duplicate shall be kept by the county recorder | 5091 |
5092 | |
records, and indexed under the name of the person charged with | 5093 |
such tax. No fee shall be charged by the county recorder for the | 5094 |
services required under this section. | 5095 |
The auditor shall add to the tax list made pursuant to this | 5096 |
section all such taxes omitted in a previous year when assessed by | 5097 |
the auditor or finally assessed by the tax commissioner pursuant | 5098 |
to law, and by proper certificates cause the same to be added to | 5099 |
the treasurer's delinquent tax duplicate provided for in this | 5100 |
section, and, in proper cases, file notice of the lien with the | 5101 |
recorder, as provided in this section. | 5102 |
If the authority making any assessment believes that the | 5103 |
collection of such taxes will be jeopardized by delay, such | 5104 |
assessing authority shall so certify on the assessment certificate | 5105 |
thereof, and the auditor shall include a certificate of such | 5106 |
jeopardy in the certificate given by the auditor to the treasurer. | 5107 |
In such event, the treasurer shall proceed immediately to collect | 5108 |
such taxes, and to enforce the collection thereof by any means | 5109 |
provided by law, and the treasurer may not accept a tender of any | 5110 |
part of such taxes; but the person or the representatives of the | 5111 |
person against whom such assessment is made may, in the event of | 5112 |
an appeal to the tax commissioner therefrom, obtain a stay of | 5113 |
collection of the whole or any part of the amount of such | 5114 |
assessment by filing with the treasurer a bond in an amount not | 5115 |
exceeding double the amount as to which the stay is desired, with | 5116 |
such surety as the treasurer deems necessary, conditioned upon the | 5117 |
payment of the amount determined to be due by the decision of the | 5118 |
commissioner which has become final, and further conditioned that | 5119 |
if an appeal is not filed within the period provided by law, the | 5120 |
amount of collection which is stayed by the bond will be paid on | 5121 |
notice and demand of the treasurer at any time after the | 5122 |
expiration of such period. The taxpayer may waive such stay as to | 5123 |
the whole or any part of the amount covered by the bond, and if as | 5124 |
the result of such waiver any part of the amount covered by the | 5125 |
bond is paid, then the bond shall be proportionately reduced on | 5126 |
the request of the taxpayer. | 5127 |
(B) Immediately after each settlement required by division | 5128 |
(D) of section 321.24 of the Revised Code, the auditor shall make | 5129 |
a separate list and duplicate, prepared as prescribed in division | 5130 |
(A) of this section, of all general personal and classified | 5131 |
property taxes that remain unpaid but are excepted from collection | 5132 |
pursuant to section 5711.32 of the Revised Code. The duplicate of | 5133 |
such list shall be delivered to the treasurer at the time of | 5134 |
delivery of the delinquent personal and classified property tax | 5135 |
duplicate. | 5136 |
Sec. 5721.35. (A) Upon the sale and delivery of a tax | 5137 |
certificate, the tax certificate vests in the certificate holder | 5138 |
the first lien previously held by the state and its taxing | 5139 |
districts under section 5721.10 of the Revised Code for the amount | 5140 |
of taxes, assessments, interest, and penalty charged against a | 5141 |
certificate parcel, superior to all other liens and encumbrances | 5142 |
upon the parcel described in the tax certificate, in the amount of | 5143 |
the certificate redemption price, except liens for delinquent | 5144 |
taxes that attached to the certificate parcel prior to the | 5145 |
attachment of the lien being conveyed by the sale of such tax | 5146 |
certificate. With respect to the priority as among such first | 5147 |
liens of the state and its taxing districts for different years, | 5148 |
the priority shall be determined by the date such first liens of | 5149 |
the state and its taxing districts attached pursuant to section | 5150 |
323.11 of the Revised Code, with first priority to the earliest | 5151 |
attached lien and each immediately subsequent priority based upon | 5152 |
the next earliest attached lien. | 5153 |
(B)(1) A certificate holder or the county treasurer may | 5154 |
record the tax certificate or memorandum thereof in the office of | 5155 |
the county recorder of the county in which the certificate parcel | 5156 |
is situated, as a mortgage of land under division (A) | 5157 |
section 317.08 of the Revised Code. The county recorder shall | 5158 |
index the certificate in the indexes provided for under section | 5159 |
317.18 of the Revised Code. If the lien is subsequently canceled, | 5160 |
the cancellation also shall be recorded by the county recorder. | 5161 |
(2) Notwithstanding Chapter 1309., Title LIII, or any other | 5162 |
provision of the Revised Code, a secured party holding a security | 5163 |
interest in a tax certificate or memorandum thereof may perfect | 5164 |
that security interest only by one of the following methods: | 5165 |
(a) Possession; | 5166 |
(b) Registering the tax certificate with the county treasurer | 5167 |
in the name of the secured party, or its agent or custodian, as | 5168 |
certificate holder; | 5169 |
(c) Recording the name of the secured party in the tax | 5170 |
certificate register in the office of the county treasurer of the | 5171 |
county in which the certificate parcel is situated. | 5172 |
Sec. 5733.41. The purpose of the tax imposed by this section | 5173 |
is to complement and to reinforce the tax imposed under section | 5174 |
5733.06 of the Revised Code. | 5175 |
For the same purposes for which the tax is levied under | 5176 |
section 5733.06 of the Revised Code, there is hereby levied a tax | 5177 |
on every qualifying pass-through entity having at least one | 5178 |
qualifying investor that is not an individual. The tax imposed by | 5179 |
this section is imposed on the sum of the adjusted qualifying | 5180 |
amounts of the qualifying pass-through entity's qualifying | 5181 |
investors that are not individuals as follows: for qualifying | 5182 |
investors subject to division (G)(2) of section 5733.01 of the | 5183 |
Revised Code, at six and eight-tenths per cent for the entity's | 5184 |
taxable year ending in 2005, at five and one-tenth per cent for | 5185 |
the entity's taxable year ending in 2006, at three and four-tenths | 5186 |
per cent for the entity's taxable year ending in 2007, at one and | 5187 |
seven-tenths per cent for the entity's taxable year ending in | 5188 |
2008, and at zero per cent for the entity's taxable year ending in | 5189 |
2009 or in subsequent years; and for all other qualifying | 5190 |
investors that are not individuals, at the rate | 5191 |
5192 | |
5193 | |
one-half per cent. | 5194 |
The tax imposed by this section applies only if the | 5195 |
qualifying entity has nexus with this state under the Constitution | 5196 |
of the United States for any portion of the qualifying entity's | 5197 |
qualifying taxable year, and the sum of the qualifying entity's | 5198 |
adjusted qualifying amounts exceeds one thousand dollars for the | 5199 |
qualifying entity's qualifying taxable year. This section does not | 5200 |
apply to a pass-through entity if all of the partners, | 5201 |
shareholders, members, or investors of the pass-through entity are | 5202 |
taxpayers for the purposes of section 5733.04 of the Revised Code | 5203 |
without regard to section 5733.09 of the Revised Code for the | 5204 |
entire qualifying taxable year of the pass-through entity. | 5205 |
If, prior to the due date of the return, a qualifying | 5206 |
pass-through entity receives from an investor a written | 5207 |
representation, under penalties of perjury, that the investor is | 5208 |
described in division (I)(1), (2), (6), (7), (8), or (9) of | 5209 |
section 5733.40 of the Revised Code for the qualifying | 5210 |
pass-through entity's entire qualifying taxable year, the | 5211 |
qualifying pass-through entity is not required to withhold or pay | 5212 |
the taxes or estimated taxes imposed under this section or | 5213 |
sections 5747.41 to 5747.453 of the Revised Code with respect to | 5214 |
that investor for that qualifying taxable year, and is not subject | 5215 |
to any interest or interest penalties for failure to withhold or | 5216 |
pay those taxes or estimated taxes with respect to that investor | 5217 |
for that qualifying taxable year. | 5218 |
If, prior to the due date of the return, a qualifying trust | 5219 |
receives from a beneficiary of that trust a written | 5220 |
representation, under penalties of perjury, that the beneficiary | 5221 |
is a resident taxpayer for the purposes of Chapter 5747. of the | 5222 |
Revised Code for the qualifying trust's entire qualifying taxable | 5223 |
year, the qualifying trust is not required to withhold or pay the | 5224 |
taxes or estimated taxes imposed under this section or sections | 5225 |
5747.41 to 5747.453 of the Revised Code with respect to that | 5226 |
beneficiary for that qualifying taxable year, and is not subject | 5227 |
to any interest or interest penalties for failure to withhold or | 5228 |
pay those taxes or estimated taxes with respect to that | 5229 |
beneficiary for that qualifying taxable year. | 5230 |
The tax commissioner may adopt rules for the purpose of the | 5231 |
tax levied by this section or section 5747.41 of the Revised Code, | 5232 |
including a rule defining "qualifying investor" or "qualifying | 5233 |
beneficiary," and a rule requiring or permitting a qualifying | 5234 |
entity to combine its income with related members and to pay the | 5235 |
tax and estimated tax on a combined basis. | 5236 |
Sections 5747.10 to 5747.19 and 5747.42 to 5747.453 of the | 5237 |
Revised Code apply to a qualifying entity subject to the tax | 5238 |
imposed under this section. | 5239 |
The levy of the tax under this section does not prevent a | 5240 |
municipal corporation or a joint economic development district | 5241 |
created under section 715.70 or 715.71 or sections 715.72 to | 5242 |
715.81 of the Revised Code from levying a tax on income. | 5243 |
Sec. 5741.03. (A) One hundred per cent of all money | 5244 |
deposited into the state treasury under sections 5741.01 to | 5245 |
5741.22 of the Revised Code that is not required to be distributed | 5246 |
as provided in division (B) of this section shall be credited to | 5247 |
the general revenue fund. | 5248 |
(B) In any case where any county or transit authority has | 5249 |
levied a tax or taxes pursuant to section 5741.021, 5741.022, or | 5250 |
5741.023 of the Revised Code, the tax commissioner shall, within | 5251 |
forty-five days after the end of each month, determine and certify | 5252 |
to the director of budget and management the amount of the | 5253 |
proceeds of such tax or taxes from billings and assessments | 5254 |
received during that month, or shown on tax returns or reports | 5255 |
filed during that month, to be returned to the county or transit | 5256 |
authority levying the tax or taxes, which amounts shall be | 5257 |
determined in the manner provided in section 5739.21 of the | 5258 |
Revised Code. The director of budget and management shall | 5259 |
transfer, from the general revenue fund, to the permissive tax | 5260 |
distribution fund created by division (B)(1) of section 4301.423 | 5261 |
of the Revised Code and to the local sales tax administrative fund | 5262 |
created by division (C) of section 5739.21 of the Revised Code, | 5263 |
the amounts certified by the tax commissioner. The tax | 5264 |
commissioner shall then, on or before the twentieth day of the | 5265 |
month in which such certification is made, provide for payment of | 5266 |
such respective amounts to the county treasurer or to the fiscal | 5267 |
officer of the transit authority levying the tax or taxes. The | 5268 |
amount transferred to the local sales tax administrative fund is | 5269 |
for use by the tax commissioner in defraying costs the | 5270 |
commissioner incurs in administering such taxes levied by a county | 5271 |
or transit authority. | 5272 |
(C)(1) Not later than the first day of January and of July | 5273 |
each calendar year beginning July 1, 2015, the tax commissioner | 5274 |
and the director of budget and management shall jointly determine | 5275 |
the amount of tax imposed by section 5741.02 of the Revised Code | 5276 |
and remitted under this chapter by remote sellers during the | 5277 |
six-month period ending on the preceding last day of November and | 5278 |
of May, respectively, reduced by any such tax remitted by sellers | 5279 |
pursuant to an agreement entered into under section 5740.03 of the | 5280 |
Revised Code during the six-month period and by any refunds issued | 5281 |
during the six-month period to remote sellers from the tax refund | 5282 |
fund on account of that tax. | 5283 |
(2) Not later than that first day of January and of July of | 5284 |
the calendar year beginning July 1, 2015, the director of budget | 5285 |
and management shall transfer from the general revenue fund to the | 5286 |
income tax reduction fund the amount | 5287 |
(C)(1) of this section, less one-half of the amount of that tax | 5288 |
remitted during fiscal year 2013 by remote sellers that | 5289 |
voluntarily registered under section 5741.17 of the Revised Code. | 5290 |
Amounts transferred to the income tax reduction fund under this | 5291 |
section shall be included in the determination of the percentage | 5292 |
under division (B)(2) of section 131.44 of the Revised Code | 5293 |
required to be made by the thirty-first day of July of the | 5294 |
calendar year in which the commissioner makes the certifications | 5295 |
under this division. | 5296 |
Sec. 5747.02. (A) For the purpose of providing revenue for | 5297 |
the support of schools and local government functions, to provide | 5298 |
relief to property taxpayers, to provide revenue for the general | 5299 |
revenue fund, and to meet the expenses of administering the tax | 5300 |
levied by this chapter, there is hereby levied on every | 5301 |
individual, trust, and estate residing in or earning or receiving | 5302 |
income in this state, on every individual, trust, and estate | 5303 |
earning or receiving lottery winnings, prizes, or awards pursuant | 5304 |
to Chapter 3770. of the Revised Code, on every individual, trust, | 5305 |
and estate earning or receiving winnings on casino gaming, and on | 5306 |
every individual, trust, and estate otherwise having nexus with or | 5307 |
in this state under the Constitution of the United States, an | 5308 |
annual tax measured in the case of individuals by Ohio adjusted | 5309 |
gross income less an exemption for the taxpayer, the taxpayer's | 5310 |
spouse, and each dependent as provided in section 5747.025 of the | 5311 |
Revised Code; measured in the case of trusts by modified Ohio | 5312 |
taxable income under division (D) of this section; and measured in | 5313 |
the case of estates by Ohio taxable income. The tax imposed by | 5314 |
this section on the balance thus obtained is hereby levied as | 5315 |
follows: | 5316 |
(1) For taxable years beginning in 2004: | 5317 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5318 | ||
OR | 5319 | ||
MODIFIED OHIO | 5320 | ||
TAXABLE INCOME (TRUSTS) | 5321 | ||
OR | 5322 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5323 |
$5,000 or less | .743% | 5324 | ||
More than $5,000 but not more than $10,000 | $37.15 plus 1.486% of the amount in excess of $5,000 | 5325 | ||
More than $10,000 but not more than $15,000 | $111.45 plus 2.972% of the amount in excess of $10,000 | 5326 | ||
More than $15,000 but not more than $20,000 | $260.05 plus 3.715% of the amount in excess of $15,000 | 5327 | ||
More than $20,000 but not more than $40,000 | $445.80 plus 4.457% of the amount in excess of $20,000 | 5328 | ||
More than $40,000 but not more than $80,000 | $1,337.20 plus 5.201% of the amount in excess of $40,000 | 5329 | ||
More than $80,000 but not more than $100,000 | $3,417.60 plus 5.943% of the amount in excess of $80,000 | 5330 | ||
More than $100,000 but not more than $200,000 | $4,606.20 plus 6.9% of the amount in excess of $100,000 | 5331 | ||
More than $200,000 | $11,506.20 plus 7.5% of the amount in excess of $200,000 | 5332 |
(2) For taxable years beginning in 2005: | 5333 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5334 | ||
OR | 5335 | ||
MODIFIED OHIO | 5336 | ||
TAXABLE INCOME (TRUSTS) | 5337 | ||
OR | 5338 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5339 |
$5,000 or less | .712% | 5340 | ||
More than $5,000 but not more than $10,000 | $35.60 plus 1.424% of the amount in excess of $5,000 | 5341 | ||
More than $10,000 but not more than $15,000 | $106.80 plus 2.847% of the amount in excess of $10,000 | 5342 | ||
More than $15,000 but not more than $20,000 | $249.15 plus 3.559% of the amount in excess of $15,000 | 5343 | ||
More than $20,000 but not more than $40,000 | $427.10 plus 4.27% of the amount in excess of $20,000 | 5344 | ||
More than $40,000 but not more than $80,000 | $1,281.10 plus 4.983% of the amount in excess of $40,000 | 5345 | ||
More than $80,000 but not more than $100,000 | $3,274.30 plus 5.693% of the amount in excess of $80,000 | 5346 | ||
More than $100,000 but not more than $200,000 | $4,412.90 plus 6.61% of the amount in excess of $100,000 | 5347 | ||
More than $200,000 | $11,022.90 plus 7.185% of the amount in excess of $200,000 | 5348 |
(3) For taxable years beginning in 2006: | 5349 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5350 | ||
OR | 5351 | ||
MODIFIED OHIO | 5352 | ||
TAXABLE INCOME (TRUSTS) | 5353 | ||
OR | 5354 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5355 |
$5,000 or less | .681% | 5356 | ||
More than $5,000 but not more than $10,000 | $34.05 plus 1.361% of the amount in excess of $5,000 | 5357 | ||
More than $10,000 but not more than $15,000 | $102.10 plus 2.722% of the amount in excess of $10,000 | 5358 | ||
More than $15,000 but not more than $20,000 | $238.20 plus 3.403% of the amount in excess of $15,000 | 5359 | ||
More than $20,000 but not more than $40,000 | $408.35 plus 4.083% of the amount in excess of $20,000 | 5360 | ||
More than $40,000 but not more than $80,000 | $1,224.95 plus 4.764% of the amount in excess of $40,000 | 5361 | ||
More than $80,000 but not more than $100,000 | $3,130.55 plus 5.444% of the amount in excess of $80,000 | 5362 | ||
More than $100,000 but not more than $200,000 | $4,219.35 plus 6.32% of the amount in excess of $100,000 | 5363 | ||
More than $200,000 | $10,539.35 plus 6.87% of the amount in excess of $200,000 | 5364 |
(4) For taxable years beginning in 2007: | 5365 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5366 | ||
OR | 5367 | ||
MODIFIED OHIO | 5368 | ||
TAXABLE INCOME (TRUSTS) | 5369 | ||
OR | 5370 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5371 |
$5,000 or less | .649% | 5372 | ||
More than $5,000 but not more than $10,000 | $32.45 plus 1.299% of the amount in excess of $5,000 | 5373 | ||
More than $10,000 but not more than $15,000 | $97.40 plus 2.598% of the amount in excess of $10,000 | 5374 | ||
More than $15,000 but not more than $20,000 | $227.30 plus 3.247% of the amount in excess of $15,000 | 5375 | ||
More than $20,000 but not more than $40,000 | $389.65 plus 3.895% of the amount in excess of $20,000 | 5376 | ||
More than $40,000 but not more than $80,000 | $1,168.65 plus 4.546% of the amount in excess of $40,000 | 5377 | ||
More than $80,000 but not more than $100,000 | $2,987.05 plus 5.194% of the amount in excess of $80,000 | 5378 | ||
More than $100,000 but not more than $200,000 | $4,025.85 plus 6.031% of the amount in excess of $100,000 | 5379 | ||
More than $200,000 | $10,056.85 plus 6.555% of the amount in excess of $200,000 | 5380 |
(5) For taxable years beginning in 2008, 2009, or 2010: | 5381 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5382 | ||
OR | 5383 | ||
MODIFIED OHIO | 5384 | ||
TAXABLE INCOME (TRUSTS) | 5385 | ||
OR | 5386 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5387 |
$5,000 or less | .618% | 5388 | ||
More than $5,000 but not more than $10,000 | $30.90 plus 1.236% of the amount in excess of $5,000 | 5389 | ||
More than $10,000 but not more than $15,000 | $92.70 plus 2.473% of the amount in excess of $10,000 | 5390 | ||
More than $15,000 but not more than $20,000 | $216.35 plus 3.091% of the amount in excess of $15,000 | 5391 | ||
More than $20,000 but not more than $40,000 | $370.90 plus 3.708% of the amount in excess of $20,000 | 5392 | ||
More than $40,000 but not more than $80,000 | $1,112.50 plus 4.327% of the amount in excess of $40,000 | 5393 | ||
More than $80,000 but not more than $100,000 | $2,843.30 plus 4.945% of the amount in excess of $80,000 | 5394 | ||
More than $100,000 but not more than $200,000 | $3,832.30 plus 5.741% of the amount in excess of $100,000 | 5395 | ||
More than $200,000 | $9,573.30 plus 6.24% of the amount in excess of $200,000 | 5396 |
(6) For taxable years beginning in 2011 or 2012: | 5397 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5398 | ||
OR | 5399 | ||
MODIFIED OHIO | 5400 | ||
TAXABLE INCOME (TRUSTS) | 5401 | ||
OR | 5402 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5403 |
$5,000 or less | .587% | 5404 | ||
More than $5,000 but not more than $10,000 | $29.35 plus 1.174% of the amount in excess of $5,000 | 5405 | ||
More than $10,000 but not more than $15,000 | $88.05 plus 2.348% of the amount in excess of $10,000 | 5406 | ||
More than $15,000 but not more than $20,000 | $205.45 plus 2.935% of the amount in excess of $15,000 | 5407 | ||
More than $20,000 but not more than $40,000 | $352.20 plus 3.521% of the amount in excess of $20,000 | 5408 | ||
More than $40,000 but not more than $80,000 | $1,056.40 plus 4.109% of the amount in excess of $40,000 | 5409 | ||
More than $80,000 but not more than $100,000 | $2,700.00 plus 4.695% of the amount in excess of $80,000 | 5410 | ||
More than $100,000 but not more than $200,000 | $3,639.00 plus 5.451% of the amount in excess of $100,000 | 5411 | ||
More than $200,000 | $9,090.00 plus 5.925% of the amount in excess of $200,000 | 5412 |
(7) For taxable years beginning in 2013: | 5413 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5414 | ||
OR | 5415 | ||
MODIFIED OHIO | 5416 | ||
TAXABLE INCOME (TRUSTS) | 5417 | ||
OR | 5418 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5419 |
$5,000 or less | .537% | 5420 | ||
More than $5,000 but not more than $10,000 | $26.86 plus 1.074% of the amount in excess of $5,000 | 5421 | ||
More than $10,000 but not more than $15,000 | $80.57 plus 2.148% of the amount in excess of $10,000 | 5422 | ||
More than $15,000 but not more than $20,000 | $187.99 plus 2.686% of the amount in excess of $15,000 | 5423 | ||
More than $20,000 but not more than $40,000 | $322.26 plus 3.222% of the amount in excess of $20,000 | 5424 | ||
More than $40,000 but not more than $80,000 | $966.61 plus 3.760% of the amount in excess of $40,000 | 5425 | ||
More than $80,000 but not more than $100,000 | $2,470.50 plus 4.296% of the amount in excess of $80,000 | 5426 | ||
More than $100,000 but not more than $200,000 | $3,329.68 plus 4.988% of the amount in excess of $100,000 | 5427 | ||
More than $200,000 | $8,317.35 plus 5.421% of the amount in excess of $200,000 | 5428 |
(8) For taxable years beginning in 2014: | 5429 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5430 | ||
OR | 5431 | ||
MODIFIED OHIO | 5432 | ||
TAXABLE INCOME (TRUSTS) | 5433 | ||
OR | 5434 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5435 |
$5,000 or less | .534% | 5436 | ||
More than $5,000 but not more than $10,000 | $26.71 plus 1.068% of the amount in excess of $5,000 | 5437 | ||
More than $10,000 but not more than $15,000 | $80.13 plus 2.137% of the amount in excess of $10,000 | 5438 | ||
More than $15,000 but not more than $20,000 | $186.96 plus 2.671% of the amount in excess of $15,000 | 5439 | ||
More than $20,000 but not more than $40,000 | $320.50 plus 3.204% of the amount in excess of $20,000 | 5440 | ||
More than $40,000 but not more than $80,000 | $961.32 plus 3.739% of the amount in excess of $40,000 | 5441 | ||
More than $80,000 but not more than $100,000 | $2,457.00 plus 4.272% of the amount in excess of $80,000 | 5442 | ||
More than $100,000 but not more than $200,000 | $3,311.49 plus 4.960% of the amount in excess of $100,000 | 5443 | ||
More than $200,000 | $8,271.90 plus 5.392% of the amount in excess of $200,000 | 5444 |
(9) For taxable years beginning in 2015 or thereafter: | 5445 |
OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS) | 5446 | ||
OR | 5447 | ||
MODIFIED OHIO | 5448 | ||
TAXABLE INCOME (TRUSTS) | 5449 | ||
OR | 5450 | ||
OHIO TAXABLE INCOME (ESTATES) | TAX | 5451 |
$5,000 or less | .528% | 5452 | ||
More than $5,000 but not more than $10,000 | $26.41 plus 1.057% of the amount in excess of $5,000 | 5453 | ||
More than $10,000 but not more than $15,000 | $79.24 plus 2.113% of the amount in excess of $10,000 | 5454 | ||
More than $15,000 but not more than $20,000 | $184.90 plus 2.642% of the amount in excess of $15,000 | 5455 | ||
More than $20,000 but not more than $40,000 | $316.98 plus 3.169% of the amount in excess of $20,000 | 5456 | ||
More than $40,000 but not more than $80,000 | $950.76 plus 3.698% of the amount in excess of $40,000 | 5457 | ||
More than $80,000 but not more than $100,000 | $2,430.00 plus 4.226% of the amount in excess of $80,000 | 5458 | ||
More than $100,000 but not more than $200,000 | $3,275.10 plus 4.906% of the amount in excess of $100,000 | 5459 | ||
More than $200,000 | $8,181.00 plus 5.333% of the amount in excess of $200,000 | 5460 |
| 5461 |
of each year, the tax commissioner shall | 5462 |
adjustment to the income amounts prescribed in this division by | 5463 |
multiplying the percentage increase in the gross domestic product | 5464 |
deflator computed that year under section 5747.025 of the Revised | 5465 |
Code by each of the income amounts resulting from the adjustment | 5466 |
under this division in the preceding year, adding the resulting | 5467 |
product to the corresponding income amount resulting from the | 5468 |
adjustment in the preceding year, and rounding the resulting sum | 5469 |
to the nearest multiple of fifty dollars. The tax commissioner | 5470 |
also shall recompute each of the tax dollar amounts to the extent | 5471 |
necessary to reflect the new adjustment of the income amounts. The | 5472 |
rates of taxation shall not be adjusted. | 5473 |
The adjusted amounts apply to taxable years beginning in the | 5474 |
calendar year in which the adjustments are made and to taxable | 5475 |
years beginning in each ensuing calendar year until a calendar | 5476 |
year in which a new adjustment is made pursuant to this division. | 5477 |
The tax commissioner shall not make | 5478 |
adjustment in any year in which the amount resulting from the | 5479 |
adjustment would be less than the amount resulting from the | 5480 |
adjustment in the preceding year. The commissioner shall not make | 5481 |
5482 | |
2013, 2014, or 2015. | 5483 |
(B) If the director of budget and management makes a | 5484 |
certification to the tax commissioner under division (B) of | 5485 |
section 131.44 of the Revised Code, the amount of tax as | 5486 |
determined under division (A) of this section shall be reduced by | 5487 |
the percentage prescribed in that certification for taxable years | 5488 |
beginning in the calendar year in which that certification is | 5489 |
made. | 5490 |
(C) The levy of this tax on income does not prevent a | 5491 |
municipal corporation, a joint economic development zone created | 5492 |
under section 715.691, or a joint economic development district | 5493 |
created under section 715.70 or 715.71 or sections 715.72 to | 5494 |
715.81 of the Revised Code from levying a tax on income. | 5495 |
(D) This division applies only to taxable years of a trust | 5496 |
beginning in 2002 or thereafter. | 5497 |
(1) The tax imposed by this section on a trust shall be | 5498 |
computed by multiplying the Ohio modified taxable income of the | 5499 |
trust by the rates prescribed by division (A) of this section. | 5500 |
(2) A resident trust may claim a credit against the tax | 5501 |
computed under division (D) of this section equal to the lesser of | 5502 |
(1) the tax paid to another state or the District of Columbia on | 5503 |
the resident trust's modified nonbusiness income, other than the | 5504 |
portion of the resident trust's nonbusiness income that is | 5505 |
qualifying investment income as defined in section 5747.012 of the | 5506 |
Revised Code, or (2) the effective tax rate, based on modified | 5507 |
Ohio taxable income, multiplied by the resident trust's modified | 5508 |
nonbusiness income other than the portion of the resident trust's | 5509 |
nonbusiness income that is qualifying investment income. The | 5510 |
credit applies before any other applicable credits. | 5511 |
(3) The credits enumerated in divisions (A)(1) to (13) of | 5512 |
section 5747.98 of the Revised Code do not apply to a trust | 5513 |
subject to division (D) of this section. Any credits enumerated in | 5514 |
other divisions of section 5747.98 of the Revised Code apply to a | 5515 |
trust subject to division (D) of this section. To the extent that | 5516 |
the trust distributes income for the taxable year for which a | 5517 |
credit is available to the trust, the credit shall be shared by | 5518 |
the trust and its beneficiaries. The tax commissioner and the | 5519 |
trust shall be guided by applicable regulations of the United | 5520 |
States treasury regarding the sharing of credits. | 5521 |
(E) For the purposes of this section, "trust" means any trust | 5522 |
described in Subchapter J of Chapter 1 of the Internal Revenue | 5523 |
Code, excluding trusts that are not irrevocable as defined in | 5524 |
division (I)(3)(b) of section 5747.01 of the Revised Code and that | 5525 |
have no modified Ohio taxable income for the taxable year, | 5526 |
charitable remainder trusts, qualified funeral trusts and preneed | 5527 |
funeral contract trusts established pursuant to sections 4717.31 | 5528 |
to 4717.38 of the Revised Code that are not qualified funeral | 5529 |
trusts, endowment and perpetual care trusts, qualified settlement | 5530 |
trusts and funds, designated settlement trusts and funds, and | 5531 |
trusts exempted from taxation under section 501(a) of the Internal | 5532 |
Revenue Code. | 5533 |
Sec. 5747.025. (A) Except as otherwise provided in this | 5534 |
division, the personal exemption for the taxpayer and the | 5535 |
taxpayer's spouse shall be seven hundred fifty dollars each for | 5536 |
the taxable year beginning in 1996, eight hundred fifty dollars | 5537 |
each for the taxable year beginning in 1997, nine hundred fifty | 5538 |
dollars each for the taxable year beginning in 1998, and one | 5539 |
thousand fifty dollars each for the taxable year beginning in 1999 | 5540 |
and taxable years beginning after 1999. The personal exemption | 5541 |
amount prescribed in this division for taxable years beginning | 5542 |
after 1999 shall be adjusted each year in the manner prescribed in | 5543 |
division (C) of this section. In the case of an individual with | 5544 |
respect to whom an exemption under section 5747.02 of the Revised | 5545 |
Code is allowable to another taxpayer for a taxable year beginning | 5546 |
in the calendar year in which the individual's taxable year | 5547 |
begins, the exemption amount applicable to such individual for | 5548 |
such individual's taxable year shall be zero. | 5549 |
(B) The personal exemption for each dependent shall be eight | 5550 |
hundred fifty dollars for the taxable year beginning in 1996, and | 5551 |
one thousand fifty dollars for the taxable year beginning in 1997 | 5552 |
and taxable years beginning after 1997. The personal exemption | 5553 |
amount prescribed in this division for taxable years beginning | 5554 |
after 1999 shall be adjusted each year in the manner prescribed in | 5555 |
division (C) of this section. | 5556 |
(C) | 5557 |
August of each year, the tax commissioner shall determine the | 5558 |
percentage increase in the gross domestic product deflator | 5559 |
determined by the bureau of economic analysis of the United States | 5560 |
department of commerce from the first day of January of the | 5561 |
preceding calendar year to the last day of December of the | 5562 |
preceding year, and | 5563 |
exemption amount for taxable years beginning in the current | 5564 |
calendar year by multiplying that amount by the percentage | 5565 |
increase in the gross domestic product deflator for that period; | 5566 |
adding the resulting product to the personal exemption amount for | 5567 |
taxable years beginning in the preceding calendar year; and | 5568 |
rounding the resulting sum upward to the nearest multiple of fifty | 5569 |
dollars. The adjusted amount applies to taxable years beginning in | 5570 |
the calendar year in which the adjustment is made and to taxable | 5571 |
years beginning in each ensuing calendar year until a calendar | 5572 |
year in which a new adjustment is made pursuant to this division. | 5573 |
The commissioner shall not make | 5574 |
calendar year in which the amount resulting from the adjustment | 5575 |
would be less than the amount resulting from the adjustment in the | 5576 |
preceding calendar year. The commissioner shall not make | 5577 |
a new adjustment for taxable years beginning in 2013, 2014, or | 5578 |
2015. | 5579 |
Sec. 5747.451. (A) The mere retirement from business or | 5580 |
voluntary dissolution of a domestic or foreign qualifying entity | 5581 |
does not exempt it from the requirements to make reports as | 5582 |
required under sections 5747.42 to 5747.44 or to pay the taxes | 5583 |
imposed under section 5733.41 or 5747.41 of the Revised Code. If | 5584 |
any qualifying entity subject to the taxes imposed under section | 5585 |
5733.41 or 5747.41 of the Revised Code sells its business or stock | 5586 |
of merchandise or quits its business, the taxes required to be | 5587 |
paid prior to that time, together with any interest or penalty | 5588 |
thereon, become due and payable immediately, and the qualifying | 5589 |
entity shall make a final return within fifteen days after the | 5590 |
date of selling or quitting business. The successor of the | 5591 |
qualifying entity shall withhold a sufficient amount of the | 5592 |
purchase money to cover the amount of such taxes, interest, and | 5593 |
penalties due and unpaid until the qualifying entity produces a | 5594 |
receipt from the tax commissioner showing that the taxes, | 5595 |
interest, and penalties have been paid, or a certificate | 5596 |
indicating that no taxes are due. If the purchaser of the business | 5597 |
or stock of goods fails to withhold purchase money, the purchaser | 5598 |
is personally liable for the payment of the taxes, interest, and | 5599 |
penalties accrued and unpaid during the operation of the business | 5600 |
by the qualifying entity. If the amount of those taxes, interest, | 5601 |
and penalty unpaid at the time of the purchase exceeds the total | 5602 |
purchase money, the tax commissioner may adjust the qualifying | 5603 |
entity's liability for those taxes, interest, and penalty, or | 5604 |
adjust the responsibility of the purchaser to pay that liability, | 5605 |
in a manner calculated to maximize the collection of those | 5606 |
liabilities. | 5607 |
(B) Annually, on the last day of each qualifying taxable year | 5608 |
of a qualifying entity, the taxes imposed under section 5733.41 or | 5609 |
5747.41 of the Revised Code, together with any penalties | 5610 |
subsequently accruing thereon, become a lien on all property in | 5611 |
this state of the qualifying entity, whether such property is | 5612 |
employed by the qualifying entity in the prosecution of its | 5613 |
business or is in the hands of an assignee, trustee, or receiver | 5614 |
for the benefit of the qualifying entity's creditors and | 5615 |
investors. The lien shall continue until those taxes, together | 5616 |
with any penalties subsequently accruing, are paid. | 5617 |
Upon failure of such a qualifying entity to pay those taxes | 5618 |
on the day fixed for payment, the treasurer of state shall | 5619 |
thereupon notify the tax commissioner, and the commissioner may | 5620 |
file in the office of the county recorder in each county in this | 5621 |
state in which the qualifying entity owns or has a beneficial | 5622 |
interest in real estate, notice of the lien containing a brief | 5623 |
description of such real estate. No fee shall be charged for such | 5624 |
a filing. The lien is not valid as against any mortgagee, | 5625 |
purchaser, or judgment creditor whose rights have attached prior | 5626 |
to the time the notice is so filed in the county in which the real | 5627 |
estate which is the subject of such mortgage, purchase, or | 5628 |
judgment lien is located. The notice shall be recorded in | 5629 |
the official records kept by the county recorder | 5630 |
5631 | |
the qualifying entity charged with the tax. When the tax, together | 5632 |
with any penalties subsequently accruing thereon, have been paid, | 5633 |
the tax commissioner shall furnish to the qualifying entity an | 5634 |
acknowledgment of such payment that the qualifying entity may | 5635 |
record with the county recorder of each county in which notice of | 5636 |
such lien has been filed, for which recording the county recorder | 5637 |
shall charge and receive a fee of two dollars. | 5638 |
(C) In addition to all other remedies for the collection of | 5639 |
any taxes or penalties due under law, whenever any taxes, | 5640 |
interest, or penalties due from any qualifying entity under | 5641 |
section 5733.41 of the Revised Code or this chapter have remained | 5642 |
unpaid for a period of ninety days, or whenever any qualifying | 5643 |
entity has failed for a period of ninety days to make any report | 5644 |
or return required by law, or to pay any penalty for failure to | 5645 |
make or file such report or return, the attorney general, upon the | 5646 |
request of the tax commissioner, shall file a petition in the | 5647 |
court of common pleas in the county of the state in which such | 5648 |
qualifying entity has its principal place of business for a | 5649 |
judgment for the amount of the taxes, interest, or penalties | 5650 |
appearing to be due, the enforcement of any lien in favor of the | 5651 |
state, and an injunction to restrain such qualifying entity and | 5652 |
its officers, directors, and managing agents from the transaction | 5653 |
of any business within this state, other than such acts as are | 5654 |
incidental to liquidation or winding up, until the payment of such | 5655 |
taxes, interest, and penalties, and the costs of the proceeding | 5656 |
fixed by the court, or the making and filing of such report or | 5657 |
return. | 5658 |
The petition shall be in the name of the state. Any of the | 5659 |
qualifying entities having its principal places of business in the | 5660 |
county may be joined in one suit. On the motion of the attorney | 5661 |
general, the court of common pleas shall enter an order requiring | 5662 |
all defendants to answer by a day certain, and may appoint a | 5663 |
special master commissioner to take testimony, with such other | 5664 |
power and authority as the court confers, and permitting process | 5665 |
to be served by registered mail and by publication in a newspaper | 5666 |
of general circulation in the county, which publication need not | 5667 |
be made more than once, setting forth the name of each delinquent | 5668 |
qualifying entity, the matter in which the qualifying entity is | 5669 |
delinquent, the names of its officers, directors, and managing | 5670 |
agents, if set forth in the petition, and the amount of any taxes, | 5671 |
fees, or penalties claimed to be owing by the qualifying entity. | 5672 |
All or any of the trustees or other fiduciaries, officers, | 5673 |
directors, investors, beneficiaries, or managing agents of any | 5674 |
qualifying entity may be joined as defendants with the qualifying | 5675 |
entity. | 5676 |
If it appears to the court upon hearing that any qualifying | 5677 |
entity that is a party to the proceeding is indebted to the state | 5678 |
for taxes imposed under section 5733.41 or 5747.41 of the Revised | 5679 |
Code, or interest or penalties thereon, judgment shall be entered | 5680 |
therefor with interest; and if it appears that any qualifying | 5681 |
entity has failed to make or file any report or return, a | 5682 |
mandatory injunction may be issued against the qualifying entity, | 5683 |
its trustees or other fiduciaries, officers, directors, and | 5684 |
managing agents, enjoining them from the transaction of any | 5685 |
business within this state, other than acts incidental to | 5686 |
liquidation or winding up, until the making and filing of all | 5687 |
proper reports or returns and until the payment in full of all | 5688 |
taxes, interest, and penalties. | 5689 |
If the trustees or other fiduciaries, officers, directors, | 5690 |
investors, beneficiaries, or managing agents of a qualifying | 5691 |
entity are not made parties in the first instance, and a judgment | 5692 |
or an injunction is rendered or issued against the qualifying | 5693 |
entity, those officers, directors, investors, or managing agents | 5694 |
may be made parties to such proceedings upon the motion of the | 5695 |
attorney general, and, upon notice to them of the form and terms | 5696 |
of such injunction, they shall be bound thereby as fully as if | 5697 |
they had been made parties in the first instance. | 5698 |
In any action authorized by this division, a statement of the | 5699 |
tax commissioner, or the secretary of state, when duly certified, | 5700 |
shall be prima-facie evidence of the amount of taxes, interest, or | 5701 |
penalties due from any qualifying entity, or of the failure of any | 5702 |
qualifying entity to file with the commissioner or the secretary | 5703 |
of state any report required by law, and any such certificate of | 5704 |
the commissioner or the secretary of state may be required in | 5705 |
evidence in any such proceeding. | 5706 |
On the application of any defendant and for good cause shown, | 5707 |
the court may order a separate hearing of the issues as to any | 5708 |
defendant. | 5709 |
The costs of the proceeding shall be apportioned among the | 5710 |
parties as the court deems proper. | 5711 |
The court in such proceeding may make, enter, and enforce | 5712 |
such other judgments and orders and grant such other relief as is | 5713 |
necessary or incidental to the enforcement of the claims and lien | 5714 |
of the state. | 5715 |
In the performance of the duties enjoined upon the attorney | 5716 |
general by this division, the attorney general may direct any | 5717 |
prosecuting attorney to bring an action, as authorized by this | 5718 |
division, in the name of the state with respect to any delinquent | 5719 |
qualifying entities within the prosecuting attorney's county, and | 5720 |
like proceedings and orders shall be had as if such action were | 5721 |
instituted by the attorney general. | 5722 |
(D) If any qualifying entity fails to make and file the | 5723 |
reports or returns required under this chapter, or to pay the | 5724 |
penalties provided by law for failure to make and file such | 5725 |
reports or returns for a period of ninety days after the time | 5726 |
prescribed by this chapter, the attorney general, on the request | 5727 |
of the tax commissioner, shall commence an action in quo warranto | 5728 |
in the court of appeals of the county in which that qualifying | 5729 |
entity has its principal place of business to forfeit and annul | 5730 |
its privileges and franchises. If the court is satisfied that any | 5731 |
such qualifying entity is in default, it shall render judgment | 5732 |
ousting such qualifying entity from the exercise of its privileges | 5733 |
and franchises within this state, and shall otherwise proceed as | 5734 |
provided in sections 2733.02 to 2733.39 of the Revised Code. | 5735 |
Sec. 5815.15. No fiduciary or other person having the | 5736 |
possession or control of any property subject to a power of | 5737 |
appointment, other than the donee or holder of such power, has | 5738 |
notice of a release of the power until a copy of the release is | 5739 |
delivered to the fiduciary or other person having possession or | 5740 |
control. | 5741 |
No purchaser or mortgagee of real property subject to a power | 5742 |
of appointment has notice of a release of the power until a copy | 5743 |
of the release is delivered to the officer charged by law with the | 5744 |
recording of deeds in the county in which the property is | 5745 |
situated. If the property is in this state, the county recorder to | 5746 |
whom a release is delivered shall record the release in the
| 5747 |
5748 | |
computed in the same manner as the fee charged for recording | 5749 |
deeds. | 5750 |
Section 2. That existing sections 135.807, 149.412, 149.52, | 5751 |
317.02, 317.04, 317.05, 317.07, 317.08, 317.09, 317.10, 317.111, | 5752 |
317.112, 317.12, 317.13, 317.15, 317.17, 317.18, 317.19, 317.20, | 5753 |
317.22, 317.26, 317.28, 317.29, 317.31, 317.32, 317.35, 317.36, | 5754 |
319.203, 319.302, 323.152, 323.43, 503.13, 703.16, 707.09, 709.06, | 5755 |
709.32, 709.38, 709.39, 723.04, 723.05, 961.02, 961.05, 971.15, | 5756 |
1311.06, 1311.35, 1311.42, 1337.08, 1513.33, 1513.37, 1701.73, | 5757 |
1701.81, 1701.811, 1702.38, 1702.43, 1702.462, 1705.38, 1705.381, | 5758 |
1729.38, 1776.70, 1776.74, 1782.433, 1782.4310, 2113.62, 2505.13, | 5759 |
2937.27, 3929.18, 4123.76, 4123.78, 4141.23, 4503.065, 4961.39, | 5760 |
5301.01, 5301.14, 5301.21, 5301.25, 5301.255, 5301.28, 5301.32, | 5761 |
5301.33, 5301.331, 5301.332, 5301.34, 5301.35, 5301.52, 5301.56, | 5762 |
5302.15, 5302.17, 5302.171, 5302.222, 5309.13, 5309.41, 5309.64, | 5763 |
5310.35, 5310.38, 5705.19, 5709.084, 5715.701, 5719.04, 5721.35, | 5764 |
5733.41, 5741.03, 5747.02, 5747.025, 5747.451, and 5815.15 and | 5765 |
sections 317.201, 711.12, and 5310.37 of the Revised Code are | 5766 |
hereby repealed. | 5767 |
Section 3. That Sections 803.80 and 803.90 of Am. Sub. H.B. | 5768 |
59 of the 130th General Assembly be amended to read as follows: | 5769 |
Sec. 803.80. (A) The amendment by | 5770 |
of the 130th General Assembly of | 5771 |
5772 | |
thereto | 5773 |
Code applies to taxable years beginning on or after January 1, | 5774 |
2014. | 5775 |
(B) The amendment by | 5776 |
General Assembly of divisions (A)(26), (29), (31), and (GG) of | 5777 |
section 5747.01, the first sentence of section 5747.022, division | 5778 |
(C) of section 5747.025, and of sections 5747.02, 5747.05, | 5779 |
5747.08, 5747.21, 5747.22, and 5748.01 and the repeal of section | 5780 |
5747.211 of the Revised Code apply to taxable years beginning on | 5781 |
or after January 1, 2013. | 5782 |
Sec. 803.90. (A) Except as provided in division (B) of this | 5783 |
section, the amendment by | 5784 |
General Assembly of section 5751.01 of the Revised Code applies to | 5785 |
tax periods ending on or after the effective date of that | 5786 |
amendment. | 5787 |
(B) The amendment by | 5788 |
General Assembly of section 5751.02, division (A) of section | 5789 |
5751.051, divisions (B)(1), (B)(2), and (J) of section 5751.20, | 5790 |
and all divisions of section 5751.01 of the Revised Code except | 5791 |
divisions (F)(2)(z) and | 5792 |
July 1, 2014. | 5793 |
(C) The amendment by | 5794 |
General Assembly of divisions (F)(2)(z) and | 5795 |
5751.01 of the Revised Code applies to | 5796 |
periods beginning on or after January 1, 2014. | 5797 |
(D) The amendment by | 5798 |
General Assembly of section 5751.03 and division (B)(2) of section | 5799 |
5751.051 of the Revised Code applies to tax periods beginning on | 5800 |
or after January 1, 2014. | 5801 |
Section 4. That existing Sections 803.80 and 803.90 of Am. | 5802 |
Sub. H.B. 59 of the 130th General Assembly are hereby repealed. | 5803 |
Section 5. (A) As used in this section: | 5804 |
(1) "Qualified certificate holder" means a certificate holder | 5805 |
that has a taxable year that ended in 2012 on any day other than | 5806 |
December 31, 2012. | 5807 |
(2) "Certificate holder" has the same meaning as in section | 5808 |
149.311 of the Revised Code. | 5809 |
(3) "Taxable year" and "tax year" have the same meanings as | 5810 |
in section 5733.04 of the Revised Code. | 5811 |
(B) A qualified certificate holder of a rehabilitation tax | 5812 |
credit certificate with an effective date on or before December | 5813 |
31, 2012, that authorizes the holder to claim a credit under | 5814 |
section 5733.47 of the Revised Code for tax years after tax year | 5815 |
2013 may claim that credit at any time before December 31, 2013, | 5816 |
on forms and in the method prescribed in Chapter 5733. of the | 5817 |
Revised Code applicable to tax years prior to tax year 2014. | 5818 |
Section 6. The amendment by this act of section 5709.084 of | 5819 |
the Revised Code applies to tax year 2013 and every tax year | 5820 |
thereafter. | 5821 |
Section 7. Section 319.203 of the Revised Code is presented | 5822 |
in this act as a composite of the section as amended by both Am. | 5823 |
Sub. S.B. 262 and Am. Sub. S.B. 287 of the 121st General Assembly. | 5824 |
The General Assembly, applying the principle stated in division | 5825 |
(B) of section 1.52 of the Revised Code that amendments are to be | 5826 |
harmonized if reasonably capable of simultaneous operation, finds | 5827 |
that the composite is the resulting version of the section in | 5828 |
effect prior to the effective date of the section as presented in | 5829 |
this act. | 5830 |
Section 5709.084 of the Revised Code is presented in this act | 5831 |
as a composite of the section as amended by both Am. Sub. H.B. 487 | 5832 |
and Am. Sub. H.B. 508 of the 129th General Assembly. The General | 5833 |
Assembly, applying the principle stated in division (B) of section | 5834 |
1.52 of the Revised Code that amendments are to be harmonized if | 5835 |
reasonably capable of simultaneous operation, finds that the | 5836 |
composite is the resulting version of the section in effect prior | 5837 |
to the effective date of the section as presented in this act. | 5838 |
Section 8. The amendment by this act of sections 5733.41, | 5839 |
5747.02, and 5747.025 of the Revised Code is exempt from the | 5840 |
referendum under Ohio Constitution, Article II, Section 1d and | 5841 |
therefore takes effect immediately when this act becomes law. | 5842 |