Sub. H. B. No. 72 As Reported by the Senate Public Safety, Local Government and Veterans Affairs Committee

As Reported by the Senate Public Safety, Local Government and Veterans Affairs Committee

130th General Assembly

Regular Session

2013-2014

Sub. H. B. No. 72

Representatives Brenner, Gerberry

Cosponsors: Representatives Adams, R., Anielski, Antonio, Baker, Barborak, Beck, Blair, Blessing, Boose, Buchy, Burkley, Carney, Celebrezze, Conditt, Damschroder, Derickson, Driehaus, Duffey, Fedor, Green, Grossman, Hackett, Hayes, Letson, Lundy, Lynch, Mallory, Milkovich, O'Brien, Patterson, Pillich, Ramos, Retherford, Rogers, Ruhl, Sprague, Stebelton, Stinziano, Strahorn, Thompson, Wachtmann Speaker Batchelder
Senator LaRose

A BILL

To amend sections 135.807, 149.412, 149.52, 317.02,

317.04, 317.05, 317.07, 317.08, 317.09, 317.10,

317.111, 317.112, 317.12, 317.13, 317.15, 317.17,

317.18, 317.19, 317.20, 317.22, 317.26, 317.28,

317.29, 317.31, 317.32, 317.35, 317.36, 319.203,

319.302, 323.152, 323.43, 503.13, 703.16, 707.09,

709.06, 709.32, 709.38, 709.39, 723.04, 723.05,

961.02, 961.05, 971.15, 1311.06, 1311.35, 1311.42,

1337.08, 1513.33, 1513.37, 1701.73, 1701.81,

1701.811, 1702.38, 1702.43, 1702.462, 1705.38,

1705.381, 1729.38, 1776.70, 1776.74, 1782.433,

1782.4310, 2113.62, 2505.13, 2937.27, 3929.18,

4123.76, 4123.78, 4141.23, 4503.065, 4961.39,

5301.01, 5301.14, 5301.21, 5301.25, 5301.255,

5301.28, 5301.32, 5301.33, 5301.331, 5301.332,

5301.34, 5301.35, 5301.52, 5301.56, 5302.15,

5302.17, 5302.171, 5302.222, 5309.13, 5309.41,

5309.64, 5310.35, 5310.38, 5705.19, 5709.084,

5715.701, 5719.04, 5721.35, 5733.41, 5741.03,

5747.02, 5747.025, 5747.451, and 5815.15 and to

repeal sections 317.201, 711.12, and 5310.37 of

the Revised Code and to amend Sections 803.80 and

803.90 of Am. Sub. H.B. 59 of the 130th General

Assembly generally to modernize and make other

changes regarding how the county recorder's office

maintains records, to correct and modify recent

amendments to tax-related law, to lengthen the

maximum term of a property tax levy for the

purpose of zoological parks operated or supported

by a county, and to declare an emergency.

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

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 ~~record of mortgages~~official records provided for in ~~division~~	100
~~(B) of~~ section 317.08 of the Revised Code and shall index the	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 ~~county~~	158
~~record of deeds~~official records of the county recorder. The	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 orof common pleas of	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 ~~his~~ office,	204
the county recorder shall give a bond, conditioned for the	205
faithful discharge of the duties ~~of his office~~, signed by a	206
bonding or surety company authorized to do business in this state,	207
or, at ~~his~~the recorder's option, by two or more freeholders	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 ~~such~~the bond shall be paid by the	213
board and charged to the general fund of the county. ~~Such~~The	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 hethe	220
county recorder shall affix to all ~~his~~ certificates attached to	221
copies of records.	222

Sec. 317.05. The county recorder may appoint deputies to aid	223
~~him~~ in the performance of ~~his~~the county recorder's duties. Such	224
an appointment or removal shall be in writing and filed with the	225
county treasurer. The county recorder and ~~his~~the recorder's	226
sureties shall be responsible for ~~his~~the deputies' neglect of	227
duty or misconduct in office. Before entering upon the discharge	228
of their duties ~~such~~, the deputies shall take the oath of office	229
as prescribed in section 317.02 of the Revised Code.	230

Sec. 317.07. ~~On going out of~~Upon leaving office, each	231
county recorder shall deliver to ~~his~~the county recorder's	232
successor, the seal of office, all books, records, and other	233
instruments of writing belonging to the office, and take ~~his~~the	234
successor's receipt for them. In case of the county recorder's	235
death ~~of the recorder~~, ~~his~~the county recorder's personal	236
representatives shall deliver ~~such~~the seal, books, records, and	237
~~papers~~instruments to ~~his~~the successor in office.	238

Sec. 317.08. (A) ~~Except as provided in divisions (C), (D),~~	239
~~and (E) of this section, the~~The county recorder shall ~~keep six~~	240
~~separate sets of records as follows~~record all instruments in one	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) ~~A record of deeds, in which shall be recorded all deeds~~	246
Deeds and other instruments of writing for the absolute and	247
unconditional sale or conveyance of lands, tenements, and	248
hereditaments; ~~all notices~~	249

(2) Notices as provided in sections 5301.47 to 5301.56 of the	250
Revised Code; ~~all judgments~~	251

(3) Judgments or decrees in actions brought under section	252
5303.01 of the Revised Code; ~~all declarations~~	253

(4) Declarations and bylaws, and all amendments to	254
declarations and bylaws, as provided in Chapter 5311. of the	255
Revised Code; ~~affidavits~~	256

(5) Affidavits as provided in sections 5301.252 and 5301.56	257
of the Revised Code; ~~all certificates~~	258

(6) Certificates as provided in section 5311.17 of the	259
Revised Code; ~~all articles~~	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; ~~all articles~~	263

(8) Articles dedicating nature preserves accepted by the	264
director of natural resources under section 1517.05 of the Revised	265
Code; ~~all conveyances~~	266

(9) Conveyances of conservation easements and agricultural	267
easements under section 5301.68 of the Revised Code; ~~all~~	268
~~instruments~~	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; ~~all instruments~~	273

(11) Instruments or orders described in division (B)(2)(b) of	274
section 5301.56 of the Revised Code; ~~all no~~	275

(12) No further action letters issued under section 122.654	276
or 3746.11 of the Revised Code; ~~all covenants~~	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; ~~any restrictions~~	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, ~~any~~ restrictions on the use of property identified pursuant	283
to division (C)(3)(a) of section 3746.10 of the Revised Code, and	284
~~any~~ restrictions on the use of property contained in a deed or	285
other instrument as provided in division (E) or (F) of section	286
3737.882 of the Revised Code; ~~any~~	287

(15) Any easement executed or granted under section 3734.22,	288
3734.24, 3734.25, or 3734.26 of the Revised Code; ~~any~~	289

(16) Any environmental covenant entered into in accordance	290
with sections 5301.80 to 5301.92 of the Revised Code; ~~all~~	291
~~memoranda~~	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; ~~and all agreements~~	295

(18) Agreements entered into under ~~division (A) of~~ section	296
1506.44 of the Revised Code;	297

~~(2) A record of mortgages, in which shall be recorded all of~~	298
~~the following:~~	299

~~(a) All mortgages~~(19) Mortgages, including amendments,	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

~~(b) All executory~~(20) Executory installment contracts for	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

~~(c) All options~~(21) Options to purchase real estate,	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

~~(d)~~(22) Any tax certificate sold under section 5721.33 of the	313
Revised Code, or memorandum of it, that is presented for filing of	314
record.	315

~~(3) A record of powers~~;

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

~~(4) A record of plats, in which shall be recorded all plats~~	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

~~(5) A record of leases, in which shall be recorded all~~	327
~~leases,~~(25) Leases, memoranda of leases, and supplements,	328
modifications, and amendments of leases and memoranda of leases;	329

~~(6) A record of declarations~~(26) Declarations executed	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 ~~proper record in the~~ order in	347
which they are presented for ~~record~~recording. ~~The recorder may~~	348
~~index, keep, and record in one volume unemployment compensation~~	349
~~liens, internal revenue tax liens and other liens in favor of the~~	350
~~United States as described in division (A) of section 317.09 of~~	351
~~the Revised Code, personal tax liens, mechanic's liens,~~	352
~~agricultural product liens, notices of liens, certificates of~~	353
~~satisfaction or partial release of estate tax liens, discharges of~~	354
~~recognizances, excise and franchise tax liens on corporations,~~	355
~~broker's liens, and liens provided for in sections 1513.33,~~	356
~~1513.37, 3752.13, 5164.56, and 5311.18 of the Revised Code.~~	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 ~~lieu of keeping the six separate sets of~~addition to	363
the official records ~~required in divisions (A)(1) to (6) of this~~	364
~~section and the records required in divisions (D) and (E) of this~~	365
~~section~~, a county recorder may ~~record all the instruments required~~	366
~~to be recorded by this section in two separate sets of record~~	367
~~books. One set shall be called the "official records" and shall~~	368
~~contain the instruments listed in divisions (A)(1), (2), (3), (5),~~	369
~~and (6) and (D) and (E) of this section. The second~~elect to keep	370
a separate set of records ~~shall~~that contain the instruments	371
listed in division (A)~~(4)~~(24) of this section.	372

(D) ~~Except as provided in division (C) of this section, the~~	373
~~county recorder shall keep a separate set of records containing~~	374
~~all corrupt activity lien notices filed with the recorder pursuant~~	375
~~to section 2923.36 of the Revised Code and a separate set of~~	376
~~records containing all medicaid fraud lien notices filed with the~~	377
~~recorder pursuant to section 2933.75 of the Revised Code.~~	378

~~(E)(1) The~~As part of the official records, the county	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

~~(2) The records described in division (E)(1) of this section~~	401
~~shall be maintained in or as part of the "official records" under~~	402
~~division (C) of this section.~~	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) ~~Except as provided in division (B) of this section, when~~	424
When a notice of a lien in favor of the United States is filed,	425
the county recorder shall ~~enter it in a book or an electronic or~~	426
~~magnetic medium known as the "federal tax and other federal lien~~	427
~~index," in alphabetical order, showing on one line the name and~~	428
~~residence of the person named in the notice, the serial number or~~	429
~~other identifying number of the notice, and the total amount of~~	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. ~~Except as~~	433
~~provided in division (C) of this section, the~~The county recorder	434
shall file and keep all original notices of liens in numerical	435
order. ~~Except as provided in division (C) of this section, when~~	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 ~~enter~~record the	441
certificate ~~with the date of filing in the federal tax and other~~	442
~~federal lien index on the line on which the notice of the lien so~~	443
~~discharged or released is entered and permanently attach the~~	444
~~original~~in the official records provided for in section 317.08 of	445
the Revised Code and shall index the certificate of discharge or	446
release ~~to the original notice of the lien~~in the indexes provided	447
for in section 317.18 of the Revised Code.	448

(B) ~~If a county recorder records all instruments in two sets~~	449
~~of record books pursuant to division (C) of section 317.08 of the~~	450
~~Revised Code, notices of liens in favor of the United States and~~	451
~~certificates discharging or releasing those liens that are filed~~	452
~~with the recorder shall be recorded in the "official records" set~~	453
~~of books.~~	454

~~(C)~~ A county recorder may use any nonpaper electronic or	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. ~~If any of those mediums~~	458
~~is used, an "original notice," for purposes of this section, shall~~	459
~~mean the notice as originally recorded by the nonpaper electronic~~	460
~~or magnetic medium, and the recorder, instead of permanently~~	461
~~attaching an original certificate of discharge or release to the~~	462
~~original notice, shall otherwise clearly indicate on the original~~	463
~~notice that it has been discharged or released by the particular~~	464
~~certificate.~~ If ~~such a~~the county recorder wishes to dispose of	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

~~(D)~~(C) The county recorder shall receive a fee of five	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 ~~record of deeds~~official records and indexed in the same	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, ~~which,~~that prepared ~~such~~the instrument appears	495
~~at the conclusion of such~~upon the instrument, and ~~such~~the name	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 ~~shall satisfy each of the~~	510
~~following requirements:~~	511

~~(1) The instrument~~ shall be of a quality ~~of paper~~ that	512
permits the legible reproduction of the instrument ~~by photographic~~	513
~~or microphotograpic processes;~~	514

~~(2) The~~, and the contents of the instrument shall be	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 ~~each of~~ the requirements of that division, the county	520
recorder ~~may~~, prior to recording or filing the instrument, may	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 ~~each of~~ the requirements of division (A) of this	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. ~~Such~~The file numbering shall be consecutive	548
and in the order in which the instrument of writing is received	549
for record, except financing statements, which ~~shall~~may have a	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
~~Until recorded, each instrument shall be kept on file in the same~~	553
~~numerical order, for easy reference. If required, the~~The recorder	554
shall, without fee, give to the person presenting such instrument	555
a receipt naming the parties thereto,and the date thereof~~, and a~~	556
~~brief description of the premises~~. When a deed or other instrument	557
is recorded, the county recorder shall indorse on it the time when	558
recorded, and the number or letter and page of the ~~book~~official	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
~~proper record~~official records, in legible handwriting,	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 ~~to the recorder~~ for recording if the instrument	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 ~~may commence an action in or apply~~has a cause of	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 ~~proper~~official records of a county of the state, other than	597
the county in which they are situated, whether or not the county	598
in which ~~such~~the instrument is recorded ever comprised a part of	599
the territory in which ~~such~~the lands, tenements, and	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 ~~such~~the record from	603
the county recorder, with ~~his~~the seal of office affixed thereto,	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
~~suitable books~~the official records provided for that purpose,	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 ~~his~~the county recorder's county. When	616
transcribed, ~~such~~those records shall be part of the records of	617
the county and have the same legal effect as other records of	618
instruments of like kind recorded originally in ~~his~~the county	619
recorder's office. Copies of ~~such~~those records shall be received	620
in evidence in the same manner and with the same effect as	621
original records of like instruments.	622

Sec. 317.18. ~~At the beginning of each day's business, the~~	623
The county recorder shall make and keep up ~~general alphabetical~~	624
~~indexes,~~ direct and reverse,indexes of all the names of both	625
parties to all instruments previously received for record by ~~him~~	626
the county recorder. ~~The volume and page where each such~~	627
~~instrument is recorded may be omitted until it is actually~~	628
~~recorded if the file number is entered in place of the volume or~~	629
~~page.~~ The indexes shall show the kind of instrument, the range,	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 ~~under the appropriate letter,~~	636
~~followed on the same line by~~, and the name of ~~the~~each grantee,	637
~~or, if there is more than one grantee, by the name of the first~~	638
~~grantee followed by "and others" or its equivalent. The name of~~	639
~~each grantee~~ shall be entered in the reverse index ~~under the~~	640
~~appropriate letter, followed on the same line by the name of the~~	641
~~grantor, or, if there is more than one grantor, by the name of the~~	642
~~first grantor followed by "and others" or its equivalent~~.	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 ~~under the appropriate letter~~ the name	646
of each claimant, followed ~~on the same line~~ by the name of the	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

~~In all cases of instruments filed in accordance with Chapter~~	667
~~5311. of the Revised Code, the name of each owner shall be entered~~	668
~~in the direct index, under the appropriate letter, followed on the~~	669
~~same line by the name of the condominium property, and the name of~~	670
~~the condominium property shall be entered in the reverse index~~	671
~~under the appropriate letter followed on the same line by the name~~	672
~~of the owner of the property, or, if the instrument contains the~~	673
~~names of more than one owner, there shall be entered the name of~~	674
~~the first owner followed by "and others" or its equivalent.~~	675

~~Any general alphabetical index shall be commenced in~~	676
~~conformity to this section, and whenever~~Whenever, in the opinion	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 ~~and a daily register of~~and mortgages, in which he shall	686
~~note~~be noted, as soon as filed, in alphabetical order according	687
to the names of the grantors, respectively, all deeds and	688
mortgages affecting real estate, filed in ~~his~~the county	689
recorder's office. HeThe county recorder shall keep ~~such~~the	690
register in ~~his~~the county recorder's office, and it shall be open	691
to the inspection of the public during business hours. The county	692
recorder may destroy ~~such~~the daily register after the expiration	693
of a period of ten years from the date of the last entry in ~~such~~	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 ~~alphabetical~~ indexes provided for in section	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 ~~record of deeds~~official	784
records and indexed in the ~~general index of deeds~~direct and	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 ~~charged by him~~ for filing or recording ~~such~~the	801
instrument~~, and also enter such fee upon the margin of the folio~~	802
~~upon which the filing or recording of such instrument is entered~~.	803

Sec. 317.28. No county recorder, and no deputy, or employee	804
of ~~such~~the county recorder, shall take the acknowledgement of any	805
instrument required to be filed or recorded in ~~his~~the county	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, hethe county	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 ~~such~~the record has been made the correctness of	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 ~~(E)(1)~~(D) of section 317.08 of the Revised Code if the	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) ~~For manual or typewritten recording of assignment or~~	861
~~satisfaction of mortgage or lease or any other marginal entry, a~~	862
~~base fee of four dollars and a housing trust fund fee of four~~	863
~~dollars;~~	864

~~(D)~~ For entering any marginal reference by separate recorded	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

~~(E)~~(D) For indexing in the real estate mortgage records,	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

~~(F) For recording manually any plat not exceeding six lines,~~	878
~~a base fee of two dollars and a housing trust fund fee of two~~	879
~~dollars, and for each additional line, a base fee of ten cents and~~	880
~~a housing trust fund fee of ten cents;~~	881

~~(G)~~(E) For filing zoning resolutions, including text and	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

~~(H)~~(F) For filing zoning amendments, including text and maps,	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

~~(I)~~(G) For photocopying a document, other than at the time of	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

~~(J)~~(H) For local facsimile transmission of a document, a base	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

~~(K)~~(I) For recording a declaration executed pursuant to	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
~~fees associated with the filing and recording of, or the copying~~	926
~~of, notices of internal revenue tax liens and notices of other~~	927
~~liens in favor of the United States as described in division (A)~~	928
~~of section 317.09 of the Revised Code and certificates of~~	929
~~discharge or release of those liens, shall be governed by section~~	930
~~317.09 of the Revised Code, and the payment of~~ fees for providing	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 ~~with him~~ under section 9.56 of the Revised Code	937
and shall make them available for public inspection.	938

(B) For ~~his~~ services provided, the county recorder shall	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, ~~5733.18,~~	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 ~~those~~the standards adopted under this	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 ~~the effective date of the amendment of this section by~~	1010
~~H.B. 59 of the 130th general assembly~~September 29, 2013; a levy	1011
within the ten-mill limitation~~, or~~; a levy provided for by the	1012
charter of a municipal corporation, that was levied on the tax	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 ~~4503.066~~4503.065	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 ~~did not receive a reduction under division~~	1085
~~(A) of this section or under section 4503.066 of the Revised Code~~	1086
~~for tax year 2013~~is not described in division (A)(2)(a) or (b) of	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 ~~a book separately kept and indexed by the recorder for~~	1204
~~that purpose, and~~ the official records of the county recorder. The	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 ~~plat book in the office~~official records of the	1210
county recorder, and as soon as a record is made, proceedings	1211
under sections 503.09 to 503.12~~, inclusive,~~ of the Revised Code,	1212
for the erection of a new township shall be complete.	1213

Sec. 703.16. The city auditor ~~shall~~, upon the passage by the	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 ~~proper~~official	1218
records ~~in his office~~, and the other shall be forwarded to the	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
~~his~~the county recorder's office, and at the expiration of sixty	1223
days thereafter, unless enjoined as provided in section 707.11 of	1224
the Revised Code, hethe county recorder shall make a record of	1225
the petition, transcript, if any, and map in the ~~proper book of~~	1226
official records. HeThe county recorder shall also file a copy of	1227
the record with the secretary of state. The county recorder shall	1228
preserve in ~~his~~the county recorder's office the original papers	1229
or copies of the original papers delivered to ~~him~~the county	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, containing the petition, the map or plat accompanying the	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 ~~his~~	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 ~~make a~~ record ~~thereof~~it in the ~~proper book of~~official	1247
records ~~and file and preserve it~~. The other copy shall be	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 ~~office~~official records of the county recorder, ~~who, having~~	1255
~~made a record thereof, shall file and preserve it,~~ and the other	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 ~~plat~~	1304
~~book~~official records in the office of the county recorder, and as	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
~~where~~if such township has become a municipal corporation or been	1314
annexed to any municipal corporation, the legislative authority of	1315
the corporate successor of ~~such~~the township may, by ordinance,	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 ~~such~~the contract shall be the same as	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 ~~forthwith make a~~	1378
record ofin the official records the petition and plat and	1379
transcript of all the proceedings of the board and the result of	1380
the election~~, in the public book of records, and preserve in the~~	1381
~~recorder's office the original papers delivered to the recorder by~~	1382
~~such board. The recorder shall certify thereon that the~~	1383
~~transcribed petition and map are properly recorded~~. After having	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
~~record of deeds~~official records. The restriction established in	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 ~~his~~the owner's	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 ~~his~~the owner's heirs 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 ~~elsewere~~elsewhere shall so state on the	1457
authorization and the pet cemetery owner shall, at ~~his~~the owner's	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 ~~his~~the purchaser's heirs or assigns all moneys taken	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 ~~record of deeds~~official records.	1483

Sec. 971.15. ~~The applicable county recorder shall keep a~~	1484
~~book known as the "partition fence record".~~ All agreements between	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 ~~record~~official records of the county recorder. A document	1491
recorded in the ~~record~~official records shall be final between the	1492
parties thereto and successive owners thereafter until modified by	1493
a subsequent document. All documents recorded ~~in the record~~ shall	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 ~~his~~the person's agent, who	1499
wishes to avail ~~himself~~self of sections 1311.01 to 1311.22 of the	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 ~~his~~the claimant's lien. If the	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

1532

"AFFIDAVIT FOR MECHANICS' LIEN.	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

1563

..............................

............................."

(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 ~~a separate book~~	1568
~~kept for affidavits~~the official records. No exemptions apply	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, hethe employee files with the county	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 ~~him~~the employee therefor. ~~Such~~	1584
The statement, when filed, ~~must~~shall be recorded in ~~a book kept~~	1585
~~for the purpose~~the official records, and becomes a lien upon the	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 hethe	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 ~~a separate book to be provided therefor~~the official	1607
records of the county recorder, and then ~~operate~~it operates as a	1608
lien on the railroad, in the manner and subject only to the	1609
limitations provided in sections 1311.39 to 1311.47~~, inclusive,~~ of	1610
the Revised Code.	1611

Sec. 1337.08. The county recorder shall ~~keep a~~ record, in	1612
~~which shall be recorded~~the official records all powers of	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 ~~book~~official records in	1619
which it is recorded. HeThe county recorder also shall keep an	1620
~~alphabetical~~ index of each power of attorney so recorded as	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 ~~of mechanic's liens~~ maintained by the county	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 ~~a lien index~~the official records in the office of	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 ~~deeds~~the county recorder.	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 ~~deeds for~~ that	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 ~~deeds for~~ that county. For the recording, the	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 ~~deeds~~the county recorder.	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 ~~deeds for~~ that county. For	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 ~~deeds for~~ that county. For the recording, the	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 ~~record~~official records of ~~deeds for~~ that	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 ~~deeds for~~ that county. For the recording, the	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 orof organization of the surviving association or entity	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 ~~deeds~~the county recorder.	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 ~~deeds for~~ that county. For	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 ~~deeds for~~ that county. For the recording, the	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 ~~deeds for~~	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 ~~deeds for~~ that county. For the recording, the	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 ~~books provided for the recording of deeds~~	3300
official records and index ~~those records~~the certificate in the	3301
name of the decedent as grantor and the person to whom the real	3302
property passes as grantee in the ~~index~~indexes provided for ~~the~~	3303
~~record of deeds~~in section 317.18 of the Revised Code.	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~~, upon request,~~ shall issue a notice of discharge of	3319
such a lien, which ~~may~~shall be filed in the office of any county	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. ~~Such~~The county recorder shall properly	3325
~~keep and file such~~record the certificates and notices ~~as are~~	3326
~~filed with the recorder~~in the official records provided for in	3327
section 317.08 of the Revised Code and shall index them in the	3328
~~book or record~~indexes provided for in section ~~2937.27~~317.18 of	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, ~~which fee shall cover~~	3334
~~the filing and the entering on the index of the notice~~ and a	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 ~~which~~that are filed with ~~him~~the county recorder	3341
pursuant to section 2937.26 of the Revised Code~~, and shall keep in~~	3342
~~addition thereto, a book or record in which he shall index notice~~	3343
~~of liens and notice of discharges, as they are filed with him~~.	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 ~~the effective date of this~~	3378
~~amendment~~July 14, 2004, shall be valid for a period of five years	3379
after ~~the effective date of this amendment~~July 14, 2004, unless	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 ~~must~~shall record ~~and index~~ such	3384
certificates in the recorder's ~~book of liens, for which the~~	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 ~~same~~affidavit~~as a mortgage on real estate~~	3401
~~and shall file the same as a chattel mortgage and the recorder~~	3402
~~shall index the same as a mortgage on real estate and as a chattel~~	3403
~~mortgage~~in the official record. A copy of the application or	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 ~~tangible~~ personal property of the employer located	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 ~~accept and file~~	3429
~~the certificate and~~ record and index the ~~same~~certificate~~as a~~	3430
~~mortgage on real estateand shall file the same as a chattel~~	3431
~~mortgage and he shall index the same as mortgage on real estate~~	3432
~~and as a chattel mortgage~~in the official record. The county	3433
recorder shall make no charge for the services provided by this	3434
section to be performed by ~~him~~the county recorder.	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 ~~a book kept by the~~	3502
~~recorder called the "unemployment compensation lien record" and~~	3503
~~indexed therein in an alphabetical index~~the county recorder's	3504
official records and indexed in the direct and reverse indexes	3505
under the name of ~~such~~the employer. When such unpaid	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 ~~did not receive a reduction under this~~	3590
~~section for tax year 2014 or under division (A) of section 323.152~~	3591
~~of the Revised Code for tax year 2013~~is not described in division	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 ~~did not receive a reduction under this~~	3631
~~section for tax year 2014 or under division (A) of section 323.152~~	3632
~~of the Revised Code for tax year 2013~~is not described in division	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 ~~record book of leases,~~official records	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)~~(2)(b)~~(21) of section 317.08 of the Revised	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)~~(2)(b)~~(21) of section 317.08 of the Revised Code,	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 ~~must~~shall furnish to any	3737
person a copy of such deed certified under ~~his~~the auditor of	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 ~~deeds recorded in~~ the county where such	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 ~~must~~shall be recorded by the county recorder,	3752
in the ~~book in his office in which surveys are recorded~~official	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 ~~him~~a party.	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)~~(2)(b)~~(21) of section 317.08 of the Revised Code, and	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 ~~as follows:~~	3822

~~(1) Unless division (D)(2) of this section applies,~~ in the	3823
~~record of deeds~~official records described in division (A)~~(1)~~(18)	3824
of section 317.08 of the Revised Code, if the memorandum of trust	3825
describes specific real property, or in the ~~record of powers of~~	3826
~~attorney~~official records described in division (A)~~(3)~~(24) of that	3827
section, if the memorandum of trust does not describe specific	3828
real property;	3829

~~(2) If the county recorder records instruments in accordance~~	3830
~~with division (C) of section 317.08 of the Revised Code, in the~~	3831
~~official records described in that division~~.	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 ~~book provided by section 5301.34 of the Revised~~	3855
~~Code for the satisfactions of mortgages~~county recorder's official	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 ~~book provided by section 5301.34~~	3864
~~of the Revised Code for the recording of satisfactions of~~	3865
~~mortgages~~county recorder's official records. The county recorder	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 ~~record of leases~~official records provided for by section	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 ~~book provided by section~~	3958
~~5301.34 of the Revised Code for recording satisfactions of~~	3959
~~mortgages~~county recorder's official records. The county recorder	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~~, his~~or	3985
the lessee's successors or assigns, to abide by specifically	3986
described covenants provided for in the lease, or because the term	3987
of the lease has expired, the lessor~~, his~~or the lessor's	3988
successors or assigns, may file for record an affidavit of	3989
forfeiture with the county recorder after serving notice by	3990
certified mail, return receipt requested, to the lessee~~, his~~or	3991
the lessee's successors or assigns, at ~~his~~the lessee's or the	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~~, his~~or the lessee's successors or assigns, and shall	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
~~his~~or the lessor's successors or assigns, may file with the	4010
county recorder an affidavit of forfeiture setting forth that he	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~~, his~~or the lessee's successors or	4014
assigns, ~~has~~have failed and neglected to comply with	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
~~his~~or the lessee's successors or assigns, or that publication was	4021
made, and the manner and time thereof.	4022

(C) If the lessee~~, his~~or the lessee's successors or assigns,	4023
claims that the lease is in full force and effect, the lessee~~, his~~	4024
or the lessee's successors or assigns, shall, within sixty days	4025
after the mailing or publication of the notice of the lessor of	4026
~~his~~the lessor's intention to declare the lease forfeited, notify	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~~, his~~or the	4031
lessee's successors or assigns, still claim that the lease is in	4032
full force and effect.	4033

(D) If the lessee~~, his~~or the lessee's successors or assigns,	4034
~~does~~do not give such notice in writing to the lessor at any time	4035
prior to the sixtieth day after the mailing or publication of the	4036
notice of the lessor of ~~his~~the lessor's intention to declare the	4037
lease forfeited, then the lessor shall ~~cause~~file for record with	4038
the county recorder ~~to note upon the margin of the record of the~~	4039
~~lease the following:~~a notice of failure to file. The notice shall	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 inas Document Number ....., or	4048
Official Record/Lease Vol. ....., Page ....." ~~Thereafter~~	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~~, his~~	4053
or the lessee's successors or assigns, or against the lessor~~, his~~	4054
or the lessor's successors or assigns.	4055

(E) For recording the affidavit of forfeiture, ~~for noting~~	4056
~~such cancellation upon the margin of the record, and for recording~~	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

~~In a county in which the county recorder has determined to~~	4061
~~use the microfilm process as provided by section 9.01 of the~~	4062
~~Revised Code, the recorder may, where applicable, require that the~~	4063
~~notation "This lease cancelled pursuant to affidavit of forfeiture~~	4064
~~recorded in Lease Vol. ....., Page ....." be entered on the~~	4065
~~affidavit, and that the affidavit be recorded in the record of~~	4066
~~leases provided for by section 317.08 of the Revised Code. The~~	4067
~~recorder shall charge the fee for such recording as provided by~~	4068
~~section 317.32 of the Revised Code for the recording of deeds. The~~	4069
~~record of the lease is not notice to the public of the existence~~	4070
~~of the lease or of any interests therein or rights thereunder and~~	4071
~~the record shall not be received in evidence in any court of the~~	4072
~~state on behalf of the lessee, his successors or assigns, against~~	4073
~~the lessor, his successors or assigns.~~	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 ~~a book~~the official records kept ~~for that purpose~~ by the county	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 ~~book provided by section 5301.34 of the Revised~~	4105
~~Code for the recording of satisfactions of mortgages~~official	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 ~~to him which~~that describe land	4143
situated inwithin the county ~~in which he serves~~, and shall enter	4144
and record them in the ~~deed~~official records of that county, and	4145
shall index each notice in the ~~grantee deed~~direct index under the	4146
names of the claimants appearing in that notice and in the ~~grantor~~	4147
~~deed~~reverse index under the names of the record owners appearing	4148
in that notice. ~~Such~~If the county recorder maintains indexes	4149
under section 317.20 of the Revised Code, the notices also shall	4150
be indexed under the description of the real estate involved ~~in a~~	4151
~~book set apart for that purpose to be known as the "Notice Index~~."	4152
~~Each~~The county recorder ~~may~~shall charge the same fees for the	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 ~~filed and~~ recorded in accordance with	4235
division (H) of this section and sections 317.18 to ~~317.201~~317.20	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 ~~cause the county~~	4351
~~recorder of each applicable county to memorialize the record on~~	4352
~~which the severed mineral interest is based with the following:~~	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 ~~county recorder memorializes the record~~	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

~~A county recorder who uses microfilm as provided under~~	4380
~~section 9.01 of the Revised Code may require the memorial "This~~	4381
~~mineral interest abandoned pursuant to affidavit of abandonment~~	4382
~~recorded in volume ...., page ....." to be located on the~~	4383
~~affidavit of abandonment instead of the record on which the~~	4384
~~severed mineral interest is based, and the affidavit may be~~	4385
~~recorded under section 317.08 of the Revised Code.~~	4386

Sec. 5302.15. An instrument containing a form or forms of	4387
covenants, conditions, obligations, powers, and other clauses of a	4388
mortgage, may be recorded in the ~~record of mortgages~~official	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 ~~record of mortgages~~	4396
official records of the county and shall index it in the ~~general~~	4397
~~alphabetical index of grantees~~direct and reverse indexes under	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

"SURVIVORSHIP DEED	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
~~make index reference to~~record any certificate or affidavit so	4444
filed in the ~~record of deeds~~official records. When a person	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 ~~indexed and~~ recorded	4460
in the ~~record of deeds~~official records of the county recorder,	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 ~~make an index reference in the~~	4504
record ~~of deeds to~~in the official records any affidavit of	4505
confirmation filed ~~with the county recorder~~ under this section.	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 ~~and index~~ it ~~with~~in the	4526
official records ~~of deeds~~.	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 ~~only partially~~ transferred, the county	4534
recorder shall issue a new certificate of title to the ~~registered~~	4535
~~owner,~~transferee for the part of the land ~~not~~ transferred, and	4536
shall indorse on the transferor's registered ~~certificate~~ and on	4537
~~the~~ duplicate ~~certificate surrendered~~certificates, a ~~memorial~~	4538
notation partially canceling the same, and the reasons therefor,	4539
~~giving~~stating the ~~volume and folium of the register where the new~~	4540
~~title is registered, and the~~ number of the new certificate for the	4541
transferred land. The county recorder ~~may cancel the property or~~	4542
~~estate transferred on the~~shall maintain as active the	4543
transferor's registered and duplicate certificates for the residue	4544
of the ~~transferor~~land not transferred without ~~the issue of~~	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 ~~both of the following~~	4588
~~means:~~	4589

~~(a) Ordinary mail, evidenced by a certificate of mailing,~~	4590
~~addressed to each person from whom a receipt or signature card,~~	4591
~~giving residence and post-office address, has been taken by the~~	4592
~~county recorder under section 5309.30 or 5309.50 of the Revised~~	4593
~~Code, and to each person who has filed an affidavit with the~~	4594
~~county recorder under section 5309.72 of the Revised Code. The~~	4595
~~county recorder, within one month after the adoption of a~~	4596
~~resolution to consider the merits of abolishing land registration~~	4597
~~in the county, shall provide the board with the names and~~	4598
~~respective addresses of the persons who are entitled to notice~~	4599
~~under this division.~~	4600

~~If a notice is returned with an endorsement showing failure~~	4601
~~of delivery, the board is under no further obligation to directly~~	4602
~~serve the notice upon the addressee. The board shall preserve the~~	4603
~~returned notice in the records pertaining to its consideration of~~	4604
~~the merits of abolishing land registration in the county.~~	4605

~~(b) Publication~~publication twice a week for two consecutive	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 ~~until one of the~~later than one month following	4624
~~applies:~~	4625

~~(1) The time for bringing an action under section 5310.37 of~~	4626
~~the Revised Code has expired without the commencement of such an~~	4627
~~action;~~	4628

~~(2) An action was commenced under section 5310.37 of the~~	4629
~~Revised Code, the court has dismissed the action, and:~~	4630

~~(a) The time for appeal of the dismissal has expired;~~

4631

~~(b) The dismissal has been appealed, and appeals have been~~	4632
~~exhausted without the dismissal having been reversed.~~	4633

~~(3) An action was commenced under section 5310.37 of the~~	4634
~~Revised Code, the court issued an order enjoining implementation~~	4635
~~of abolition of land registration, the board of county~~	4636
~~commissioners or county recorder appealed the order, and appeals~~	4637
~~have been exhausted with the order having been reversed~~its	4638
adoption.	4639

(B) ~~The county recorder shall administer this section by~~	4640
~~closely monitoring the course of events following adoption of a~~	4641
~~resolution of abolition.~~ Within ten days after ~~implementation~~	4642
adoption of the resolution ~~becomes required under division (A) of~~	4643
~~this section~~by the board of county commissioners, the recorder	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 ~~fact~~adoption	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 ~~implementation became required under division (A) of~~	4651
~~this section~~the resolution was adopted.	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

~~(5) When the additional rate is for the purpose described in~~	4923
~~division (Z) of this section, the increased rate shall be for any~~	4924
~~number of years not exceeding ten.~~	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 ~~a book~~the official records kept	5023
~~for that purpose~~ by the county recorder. The county recorder is	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 ~~pre-printed~~preprinted insert in the	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
~~designated as the personal tax lien record~~in the official	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)~~(2)~~(20) of	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 ~~specified in~~	5191
~~division (B) of section 5733.06 of the Revised Code that is in~~	5192
~~effect on the last day of the entity's taxable year~~of eight and	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. ~~Not~~	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 so determined under division	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

InExcept as otherwise provided in this division, in August	5461
of each year, the tax commissioner shall ~~adjust~~make a new	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 ~~such adjustments~~a new	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
~~such adjustments~~a new adjustment for taxable years beginning in	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) InExcept as otherwise provided in this division, in	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 ~~adjust~~make a new adjustment to the personal	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 ~~such an~~a new adjustment in any	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 ~~such an~~	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 ~~a book~~	5629
the official records kept by the county recorder~~, called the~~	5630
~~qualifying entity tax lien record,~~ and indexed under the name of	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 ~~record~~	5747
~~of powers of attorney~~official records, and shall charge a fee	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 ~~this act~~Am. Sub. H.B. 59	5770
of the 130th General Assembly of ~~divisions (A)(26) and (GG) of~~	5771
~~section 5747.01,~~ section 5747.022 by adding the last sentence	5772
thereto, and of division (A) of section 5747.025 of the Revised	5773
Code applies to taxable years beginning on or after January 1,	5774
2014.	5775

(B) The amendment by ~~this act~~Am. Sub. H.B. 59 of the 130th	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 ~~this act~~Am. Sub. H.B. 59 of the 130th	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 ~~this act~~Am. Sub. H.B. 59 of the 130th	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 ~~(jj)~~(ii) of that section shall take effect	5792
July 1, 2014.	5793

(C) The amendment by ~~this act~~Am. Sub. H.B. 59 of the 130th	5794
General Assembly of divisions (F)(2)(z) and ~~(jj)~~(ii) of section	5795
5751.01 of the Revised Code applies to ~~original returns filed~~tax	5796
periods beginning on or after January 1, 2014.	5797

(D) The amendment by ~~this act~~Am. Sub. H.B. 59 of the 130th	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. This act is hereby declared to be an emergency	5839
measure necessary for the immediate preservation of the public	5840
peace, health, and safety. The reason for such necessity is that	5841
some tax-related changes in the act affect taxable years beginning	5842
in 2013 and the act would otherwise not be effective until 2014.	5843
Therefore, this act shall go into immediate effect.	5844

Section 9. The amendment by this act of sections 5733.41,	5845
5747.02, and 5747.025 of the Revised Code is exempt from the	5846
referendum under Ohio Constitution, Article II, Section 1d and	5847
therefore takes effect immediately when this act becomes law.	5848