As Reported by the Committee of Conference

130th General Assembly Regular Session 2013-2014

Sub. S. B. No. 172

Senator Patton 

Cosponsors: Senators Seitz, Hughes, Schiavoni, Skindell, LaRose, Bacon, Beagle, Eklund, Lehner, Manning, Tavares 

Representatives Brown, Adams, R., Anielski, Antonio, Beck, Bishoff, Blessing, Boyce, Budish, Celebrezze, Curtin, Damschroder, Driehaus, Foley, Hagan, R., Heard, Letson, Lundy, O'Brien, Patterson, Phillips, Pillich, Ramos, Reece, Stinziano, Strahorn, Williams, Winburn Speaker Batchelder 

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A BILL

To amend sections 317.32, 319.203, 319.54, 321.261,

1

323.131, 323.25, 323.28, 323.47, 323.65, 323.69,

2

323.70, 323.71, 323.72, 323.73, 323.78, 323.79,

3

715.261, 743.04, 1724.02, 1724.10, 2744.01,

4

5709.12, 5721.01, 5721.03, 5721.14, 5721.18,

5

5721.19, 5721.36, 5722.01, 5722.03, 5722.04,

6

5722.07, 5722.10, 5722.11, 5723.01, 5723.04,

7

5723.12, and 6119.06 and to enact sections 323.691

8

and 5722.031 of the Revised Code to modify the

9

laws governing land reutilization programs and

10

property tax foreclosures and to make changes to

11

the county auditor's review of real property

12

conveyances.

13

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

Section 1. That sections 317.32, 319.203, 319.54, 321.261,	14
323.131, 323.25, 323.28, 323.47, 323.65, 323.69, 323.70, 323.71,	15
323.72, 323.73, 323.78, 323.79, 715.261, 743.04, 1724.02, 1724.10,	16
2744.01, 5709.12, 5721.01, 5721.03, 5721.14, 5721.18, 5721.19,	17
5721.36, 5722.01, 5722.03, 5722.04, 5722.07, 5722.10, 5722.11,	18
5723.01, 5723.04, 5723.12, and 6119.06 be amended and sections	19
323.691 and 5722.031 of the Revised Code be enacted to read as	20
follows:	21

Sec. 317.32.  The county recorder shall charge and collect	22
the following fees, to include, except as otherwise provided in	23
division (A)(2) of this section, base fees for the recorder's	24
services and housing trust fund fees collected pursuant to section	25
317.36 of the Revised Code:	26

(A)(1) Except as otherwise provided in division (A)(2) of	27
this section, for recording and indexing an instrument if the	28
photocopy or any similar process is employed, a base fee of	29
fourteen dollars for the first two pages and a housing trust fund	30
fee of fourteen dollars, and a base fee of four dollars and a	31
housing trust fund fee of four dollars for each subsequent page,	32
size eight and one-half inches by fourteen inches, or fraction of	33
a page, including the caption page, of such instrument;	34

(2) For recording and indexing an instrument described in	35
division (D) of section 317.08 of the Revised Code if the	36
photocopy or any similar process is employed, a fee of	37
twenty-eight dollars for the first two pages to be deposited as	38
specified elsewhere in this division, and a fee of eight dollars	39
to be deposited in the same manner for each subsequent page, size	40
eight and one-half inches by fourteen inches, or fraction of a	41
page, including the caption page, of that instrument. If the	42
county recorder's technology fund has been established under	43
section 317.321 of the Revised Code, of the twenty-eight dollars,	44
fourteen dollars shall be deposited into the county treasury to	45
the credit of the county recorder's technology fund and fourteen	46
dollars shall be deposited into the county treasury to the credit	47
of the county general fund. If the county recorder's technology	48
fund has not been established, the twenty-eight dollars shall be	49
deposited into the county treasury to the credit of the county	50
general fund.	51

(B) For certifying a photocopy from the record previously	52
recorded, a base fee of one dollar and a housing trust fund fee of	53
one dollar per page, size eight and one-half inches by fourteen	54
inches, or fraction of a page; for each certification if the	55
recorder's seal is required, except as to instruments issued by	56
the armed forces of the United States, a base fee of fifty cents	57
and a housing trust fund fee of fifty cents;	58

(C) For entering any marginal reference by separate recorded	59
instrument, a base fee of two dollars and a housing trust fund fee	60
of two dollars for each marginal reference set out in that	61
instrument, in addition to the fees set forth in division (A)(1)	62
of this section;	63

(D) For indexing in the real estate mortgage records,	64
pursuant to section 1309.519 of the Revised Code, financing	65
statements covering crops growing or to be grown, timber to be	66
cut, minerals or the like, including oil and gas, accounts subject	67
to section 1309.301 of the Revised Code, or fixture filings made	68
pursuant to section 1309.334 of the Revised Code, a base fee of	69
two dollars and a housing trust fund fee of two dollars for each	70
name indexed;	71

(E) For filing zoning resolutions, including text and maps,	72
in the office of the recorder as required under sections 303.11	73
and 519.11 of the Revised Code, a base fee of twenty-five dollars	74
and a housing trust fund fee of twenty-five dollars, regardless of	75
the size or length of the resolutions;	76

(F) For filing zoning amendments, including text and maps, in	77
the office of the recorder as required under sections 303.12 and	78
519.12 of the Revised Code, a base fee of ten dollars and a	79
housing trust fund fee of ten dollars regardless of the size or	80
length of the amendments;	81

(G) For photocopying a document, other than at the time of	82
recording and indexing as provided for in division (A)(1) or (2)	83
of this section, a base fee of one dollar and a housing trust fund	84
fee of one dollar per page, size eight and one-half inches by	85
fourteen inches, or fraction thereof;	86

(H) For local facsimile transmission of a document, a base	87
fee of one dollar and a housing trust fund fee of one dollar per	88
page, size eight and one-half inches by fourteen inches, or	89
fraction thereof; for long distance facsimile transmission of a	90
document, a base fee of two dollars and a housing trust fund fee	91
of two dollars per page, size eight and one-half inches by	92
fourteen inches, or fraction thereof;	93

(I) For recording a declaration executed pursuant to section	94
2133.02 of the Revised Code or a durable power of attorney for	95
health care executed pursuant to section 1337.12 of the Revised	96
Code, or both a declaration and a durable power of attorney for	97
health care, a base fee of at least fourteen dollars but not more	98
than twenty dollars and a housing trust fund fee of at least	99
fourteen dollars but not more than twenty dollars.	100

In any county in which the recorder employs the photostatic	101
or any similar process for recording maps, plats, or prints the	102
recorder shall determine, charge, and collect for the recording or	103
rerecording of any map, plat, or print, a base fee of five cents	104
and a housing trust fund fee of five cents per square inch, for	105
each square inch of the map, plat, or print filed for that	106
recording or rerecording, with a minimum base fee of twenty	107
dollars and a minimum housing trust fund fee of twenty dollars;	108
for certifying a copy from the record, a base fee of two cents and	109
a housing trust fund fee of two cents per square inch of the	110
record, with a minimum base fee of two dollars and a minimum	111
housing trust fund fee of two dollars.	112

The fees provided in this section shall be paid upon the	113
presentation of the instruments for record or upon the application	114
for any certified copy of the record, except that the payment of	115
fees for providing copies of instruments conveying or	116
extinguishing agricultural easements to the office of farmland	117
preservation in the department of agriculture under division (H)	118
of section 5301.691 of the Revised Code shall be governed by that	119
division.	120

The fees provided for in this section shall not apply to the	121
recording, indexing, or making of a certified copy or to the	122
filing of any instrument by a county land reutilization	123
corporation, its wholly owned subsidiary, or any other electing	124
subdivision as defined in section 5722.01 of the Revised Code.	125

Sec. 319.203.  Subject to division (B) of section 315.251 of	126
the Revised Code, the county auditor and the county engineer of	127
each county, by written agreement, shall adopt standards governing	128
conveyances of real property in the county. These standards may	129
include the requirements specified in section 315.251 of the	130
Revised Code. The county auditor and county engineer may modify	131
those standards from time to time as they consider necessary or	132
desirable. The standards shall be adopted or modified only after	133
the county auditor and county engineer have held two public	134
hearings, not less than ten days apart, concerning adoption or	135
modification of the standards. The standards shall be available	136
for public inspection during normal business hours at the offices	137
of the county auditor and county engineer.	138

Before the county auditor transfers any conveyance of real	139
property presented to the auditor under section 319.20 or 315.251	140
of the Revised Code, the county auditor shall review the	141
conveyance to determine whether it complies with the standards	142
adopted under this section, Chapter 317. of the Revised Code, and	143
local county recorder requirements. The county auditor shall not	144
transfer, and the county recorder shall not record, any conveyance	145
that does not comply with thethose standards adopted under this	146
section, Chapter 317. of the Revised Code, and local county	147
recorder requirements.	148

Sec. 319.54.  (A) On all moneys collected by the county	149
treasurer on any tax duplicate of the county, other than estate	150
tax duplicates, and on all moneys received as advance payments of	151
personal property and classified property taxes, the county	152
auditor, on settlement with the treasurer and tax commissioner, on	153
or before the date prescribed by law for such settlement or any	154
lawful extension of such date, shall be allowed as compensation	155
for the county auditor's services the following percentages:	156

(1) On the first one hundred thousand dollars, two and	157
one-half per cent;	158

(2) On the next two million dollars, eight thousand three	159
hundred eighteen ten-thousandths of one per cent;	160

(3) On the next two million dollars, six thousand six hundred	161
fifty-five ten-thousandths of one per cent;	162

(4) On all further sums, one thousand six hundred sixty-three	163
ten-thousandths of one per cent.	164

If any settlement is not made on or before the date	165
prescribed by law for such settlement or any lawful extension of	166
such date, the aggregate compensation allowed to the auditor shall	167
be reduced one per cent for each day such settlement is delayed	168
after the prescribed date. No penalty shall apply if the auditor	169
and treasurer grant all requests for advances up to ninety per	170
cent of the settlement pursuant to section 321.34 of the Revised	171
Code. The compensation allowed in accordance with this section on	172
settlements made before the dates prescribed by law, or the	173
reduced compensation allowed in accordance with this section on	174
settlements made after the date prescribed by law or any lawful	175
extension of such date, shall be apportioned ratably by the	176
auditor and deducted from the shares or portions of the revenue	177
payable to the state as well as to the county, townships,	178
municipal corporations, and school districts.	179

(B) For the purpose of reimbursing county auditors for the	180
expenses associated with the increased number of applications for	181
reductions in real property taxes under sections 323.152 and	182
4503.065 of the Revised Code that result from the amendment of	183
those sections by Am. Sub. H.B. 119 of the 127th general assembly,	184
there shall be paid from the state's general revenue fund to the	185
county treasury, to the credit of the real estate assessment fund	186
created by section 325.31 of the Revised Code, an amount equal to	187
one per cent of the total annual amount of property tax relief	188
reimbursement paid to that county under sections 323.156 and	189
4503.068 of the Revised Code for the preceding tax year. Payments	190
made under this division shall be made at the same times and in	191
the same manner as payments made under section 323.156 of the	192
Revised Code.	193

(C) From all moneys collected by the county treasurer on any	194
tax duplicate of the county, other than estate tax duplicates, and	195
on all moneys received as advance payments of personal property	196
and classified property taxes, there shall be paid into the county	197
treasury to the credit of the real estate assessment fund created	198
by section 325.31 of the Revised Code, an amount to be determined	199
by the county auditor, which shall not exceed the percentages	200
prescribed in divisions (C)(1) and (2) of this section.	201

(1) For payments made after June 30, 2007, and before 2011,	202
the following percentages:	203

(a) On the first five hundred thousand dollars, four per	204
cent;	205

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

206

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

207

(d) On all further sums not exceeding one hundred fifty	208
million dollars, three-quarters of one per cent;	209

(e) On amounts exceeding one hundred fifty million dollars,	210
five hundred eighty-five thousandths of one per cent.	211

(2) For payments made in or after 2011, the following	212
percentages:	213

(a) On the first five hundred thousand dollars, four per	214
cent;	215

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

216

(c) On amounts exceeding ten million five hundred thousand	217
dollars, three-fourths of one per cent.	218

Such compensation shall be apportioned ratably by the auditor	219
and deducted from the shares or portions of the revenue payable to	220
the state as well as to the county, townships, municipal	221
corporations, and school districts.	222

(D) Each county auditor shall receive four per cent of the	223
amount of tax collected and paid into the county treasury, on	224
property omitted and placed by the county auditor on the tax	225
duplicate.	226

(E) On all estate tax moneys collected by the county	227
treasurer, the county auditor, on settlement semiannually with the	228
tax commissioner, shall be allowed, as compensation for the	229
auditor's services under Chapter 5731. of the Revised Code, the	230
following percentages:	231

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

232

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

233

Such percentages shall be computed upon the amount collected	234
and reported at each semiannual settlement, and shall be for the	235
use of the general fund of the county.	236

(F) On all cigarette license moneys collected by the county	237
treasurer, the county auditor, on settlement semiannually with the	238
treasurer, shall be allowed as compensation for the auditor's	239
services in the issuing of such licenses one-half of one per cent	240
of such moneys, to be apportioned ratably and deducted from the	241
shares of the revenue payable to the county and subdivisions, for	242
the use of the general fund of the county.	243

(G) The county auditor shall charge and receive fees as	244
follows:	245

(1) For deeds of land sold for taxes to be paid by the	246
purchaser, five dollars;	247

(2) For the transfer or entry of land, lot, or part of lot,	248
or the transfer or entry on or after January 1, 2000, of a used	249
manufactured home or mobile home as defined in section 5739.0210	250
of the Revised Code, fifty cents for each transfer or entry, to be	251
paid by the person requiring it;	252

(3) For receiving statements of value and administering	253
section 319.202 of the Revised Code, one dollar, or ten cents for	254
each one hundred dollars or fraction of one hundred dollars,	255
whichever is greater, of the value of the real property	256
transferred or, for sales occurring on or after January 1, 2000,	257
the value of the used manufactured home or used mobile home, as	258
defined in section 5739.0210 of the Revised Code, transferred,	259
except no fee shall be charged when the transfer is made:	260

(a) To or from the United States, this state, or any	261
instrumentality, agency, or political subdivision of the United	262
States or this state;	263

(b) Solely in order to provide or release security for a debt	264
or obligation;	265

(c) To confirm or correct a deed previously executed and	266
recorded or when a current owner on any record made available to	267
the general public on the internet or a publicly accessible	268
database and the general tax list of real and public utility	269
property and the general duplicate of real and public utility	270
property is a peace officer, parole officer, prosecuting attorney,	271
assistant prosecuting attorney, correctional employee, youth	272
services employee, firefighter, EMT, or investigator of the bureau	273
of criminal identification and investigation and is changing the	274
current owner name listed on any record made available to the	275
general public on the internet or a publicly accessible database	276
and the general tax list of real and public utility property and	277
the general duplicate of real and public utility property to the	278
initials of the current owner as prescribed in division (B)(1) of	279
section 319.28 of the Revised Code;	280

(d) To evidence a gift, in trust or otherwise and whether	281
revocable or irrevocable, between husband and wife, or parent and	282
child or the spouse of either;	283

(e) On sale for delinquent taxes or assessments;

284

(f) Pursuant to court order, to the extent that such transfer	285
is not the result of a sale effected or completed pursuant to such	286
order;	287

(g) Pursuant to a reorganization of corporations or	288
unincorporated associations or pursuant to the dissolution of a	289
corporation, to the extent that the corporation conveys the	290
property to a stockholder as a distribution in kind of the	291
corporation's assets in exchange for the stockholder's shares in	292
the dissolved corporation;	293

(h) By a subsidiary corporation to its parent corporation for	294
no consideration, nominal consideration, or in sole consideration	295
of the cancellation or surrender of the subsidiary's stock;	296

(i) By lease, whether or not it extends to mineral or mineral	297
rights, unless the lease is for a term of years renewable forever;	298

(j) When the value of the real property or the manufactured	299
or mobile home or the value of the interest that is conveyed does	300
not exceed one hundred dollars;	301

(k) Of an occupied residential property, including a	302
manufactured or mobile home, being transferred to the builder of a	303
new residence or to the dealer of a new manufactured or mobile	304
home when the former residence is traded as part of the	305
consideration for the new residence or new manufactured or mobile	306
home;	307

(l) To a grantee other than a dealer in real property or in	308
manufactured or mobile homes, solely for the purpose of, and as a	309
step in, the prompt sale of the real property or manufactured or	310
mobile home to others;	311

(m) To or from a person when no money or other valuable and	312
tangible consideration readily convertible into money is paid or	313
to be paid for the real estate or manufactured or mobile home and	314
the transaction is not a gift;	315

(n) Pursuant to division (B) of section 317.22 of the Revised	316
Code, or section 2113.61 of the Revised Code, between spouses or	317
to a surviving spouse pursuant to section 5302.17 of the Revised	318
Code as it existed prior to April 4, 1985, between persons	319
pursuant to section 5302.17 or 5302.18 of the Revised Code on or	320
after April 4, 1985, to a person who is a surviving, survivorship	321
tenant pursuant to section 5302.17 of the Revised Code on or after	322
April 4, 1985, or pursuant to section 5309.45 of the Revised Code;	323

(o) To a trustee acting on behalf of minor children of the	324
deceased;	325

(p) Of an easement or right-of-way when the value of the	326
interest conveyed does not exceed one thousand dollars;	327

(q) Of property sold to a surviving spouse pursuant to	328
section 2106.16 of the Revised Code;	329

(r) To or from an organization exempt from federal income	330
taxation under section 501(c)(3) of the "Internal Revenue Code of	331
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such	332
transfer is without consideration and is in furtherance of the	333
charitable or public purposes of such organization;	334

(s) Among the heirs at law or devisees, including a surviving	335
spouse, of a common decedent, when no consideration in money is	336
paid or to be paid for the real property or manufactured or mobile	337
home;	338

(t) To a trustee of a trust, when the grantor of the trust	339
has reserved an unlimited power to revoke the trust;	340

(u) To the grantor of a trust by a trustee of the trust, when	341
the transfer is made to the grantor pursuant to the exercise of	342
the grantor's power to revoke the trust or to withdraw trust	343
assets;	344

(v) To the beneficiaries of a trust if the fee was paid on	345
the transfer from the grantor of the trust to the trustee or if	346
the transfer is made pursuant to trust provisions which became	347
irrevocable at the death of the grantor;	348

(w) To a corporation for incorporation into a sports facility	349
constructed pursuant to section 307.696 of the Revised Code;	350

(x) Between persons pursuant to section 5302.18 of the	351
Revised Code;	352

(y) From a county land reutilization corporation organized	353
under Chapter 1724. of the Revised Code, or its wholly owned	354
subsidiary, to a third party.	355

(4) For the cost of publishing the delinquent manufactured	356
home tax list, the delinquent tax list, and the delinquent vacant	357
land tax list, a flat fee, as determined by the county auditor, to	358
be charged to the owner of a home on the delinquent manufactured	359
home tax list or the property owner of land on the delinquent tax	360
list or the delinquent vacant land tax list.	361

The auditor shall compute and collect the fee. The auditor	362
shall maintain a numbered receipt system, as prescribed by the tax	363
commissioner, and use such receipt system to provide a receipt to	364
each person paying a fee. The auditor shall deposit the receipts	365
of the fees on conveyances in the county treasury daily to the	366
credit of the general fund of the county, except that fees charged	367
and received under division (G)(3) of this section for a transfer	368
of real property to a county land reutilization corporation shall	369
be credited to the county land reutilization corporation fund	370
established under section 321.263 of the Revised Code.	371

The real property transfer fee provided for in division	372
(G)(3) of this section shall be applicable to any conveyance of	373
real property presented to the auditor on or after January 1,	374
1968, regardless of its time of execution or delivery.	375

The transfer fee for a used manufactured home or used mobile	376
home shall be computed by and paid to the county auditor of the	377
county in which the home is located immediately prior to the	378
transfer.	379

Sec. 321.261.  (A) In each county treasury there shall be	380
created the treasurer's delinquent tax and assessment collection	381
fund and the prosecuting attorney's delinquent tax and assessment	382
collection fund. Except as otherwise provided in this division,	383
two and one-half per cent of all delinquent real property,	384
personal property, and manufactured and mobile home taxes and	385
assessments collected by the county treasurer shall be deposited	386
in the treasurer's delinquent tax and assessment collection fund,	387
and two and one-half per cent of such delinquent taxes and	388
assessments shall be deposited in the prosecuting attorney's	389
delinquent tax and assessment collection fund. The board of county	390
commissioners shall appropriate to the county treasurer from the	391
treasurer's delinquent tax and assessment collection fund, and	392
shall appropriate to the prosecuting attorney from the prosecuting	393
attorney's delinquent tax and assessment collection fund, money to	394
the credit of the respective fund, and except as provided in	395
division (D) of this section, the appropriation shall be used only	396
for the following purposes:	397

(1) By the county treasurer or the county prosecuting	398
attorney in connection with the collection of delinquent real	399
property, personal property, and manufactured and mobile home	400
taxes and assessments, including proceedings related to	401
foreclosure of the state's lien for such taxes against such	402
property;	403

(2) With respect to any portion of the amount appropriated	404
from the treasurer's delinquent tax and assessment collection fund	405
for the benefit of a county land reutilization corporation	406
organized under Chapter 1724. of the Revised Code, the county land	407
reutilization corporation. Upon the deposit of amounts in the	408
treasurer's delinquent tax and assessment collection fund, any	409
amounts allocated at the direction of the treasurer to the support	410
of the county land reutilization corporation shall be paid out of	411
such fund to the corporation upon a warrant of the county auditor.	412

If the balance in the treasurer's or prosecuting attorney's	413
delinquent tax and assessment collection fund exceeds three times	414
the amount deposited into the fund in the preceding year, the	415
treasurer or prosecuting attorney, on or before the twentieth day	416
of October of the current year, may direct the county auditor to	417
forgo the allocation of delinquent taxes and assessments to that	418
officer's respective fund in the ensuing year. If the county	419
auditor receives such direction, the auditor shall cause the	420
portion of taxes and assessments that otherwise would be credited	421
to the fund under this section in that ensuing year to be	422
allocated and distributed among taxing units' funds as otherwise	423
provided in this chapter and other applicable law.	424

(B) During the period of time that a county land	425
reutilization corporation is functioning as such on behalf of a	426
county, the board of county commissioners, upon the request of the	427
county treasurer, may designate by resolution that an additional	428
amount, not exceeding five per cent of all collections of	429
delinquent real property, personal property, and manufactured and	430
mobile home taxes and assessments, shall be deposited in the	431
treasurer's delinquent tax and assessment collection fund and be	432
available for appropriation by the board for the use of the	433
corporation. Any such amounts so deposited and appropriated under	434
this division shall be paid out of the treasurer's delinquent tax	435
and assessment collection fund to the corporation upon a warrant	436
of the county auditor.	437

(C) Annually by the first day of December, the county	438
treasurer and the prosecuting attorney each shall submit a report	439
to the board of county commissioners regarding the use of the	440
moneys appropriated from their respective delinquent tax and	441
assessment collection funds. Each report shall specify the amount	442
appropriated from the fund during the current calendar year, an	443
estimate of the amount so appropriated that will be expended by	444
the end of the year, a summary of how the amount appropriated has	445
been expended in connection with delinquent tax collection	446
activities or land reutilization, and an estimate of the amount	447
that will be credited to the fund during the ensuing calendar	448
year.	449

The annual report of a county land reutilization corporation	450
required by section 1724.05 of the Revised Code shall include	451
information regarding the amount and use of the moneys that the	452
corporation received from the treasurer's delinquent tax and	453
assessment collection fund.	454

(D)(1) In any county, if the county treasurer or prosecuting	455
attorney determines that the balance to the credit of that	456
officer's corresponding delinquent tax and assessment collection	457
fund exceeds the amount required to be used as prescribed by	458
division (A) of this section, the county treasurer or prosecuting	459
attorney may expend the excess to prevent residential mortgage	460
foreclosures in the county and to address problems associated with	461
other foreclosed real property. The amount used for that purpose	462
in any year may not exceed the amount that would cause the fund to	463
have a reserve of less than twenty per cent of the amount expended	464
in the preceding year for the purposes of division (A) of this	465
section. The county treasurer or prosecuting attorney may not	466
expend any money from the officer's fund for the purpose of land	467
reutilization unless the county treasurer or prosecuting attorney	468
obtains the approval of the county investment advisory committee	469
established under section 135.341 of the Revised Code.	470

Money authorized to be expended under division (D)(1) of this	471
section shall be used to provide financial assistance in the form	472
of loans to borrowers in default on their home mortgages,	473
including for the payment of late fees, to clear arrearage	474
balances, and to augment moneys used in the county's foreclosure	475
prevention program. The money also may be used to assist county	476
land reutilization corporations, municipal corporations, or	477
townships in the county, upon their application to the county	478
treasurer, prosecuting attorney, or the county department of	479
development, in the nuisance abatement of deteriorated residential	480
buildings in foreclosure, or vacant, abandoned, tax-delinquent, or	481
blighted real property, including paying the costs of boarding up	482
such buildings, lot maintenance, and demolition.	483

(2) In a county having a population of more than one hundred	484
thousand according to the department of development's 2006 census	485
estimate, if the county treasurer or prosecuting attorney	486
determines that the balance to the credit of that officer's	487
corresponding delinquent tax and assessment collection fund	488
exceeds the amount required to be used as prescribed by division	489
(A) of this section, the county treasurer or prosecuting attorney	490
may expend the excess to assist county land reutilization	491
corporations, townships, or municipal corporations located in the	492
county as provided in division (D)(2) of this section, provided	493
that the combined amount so expended each year in a county shall	494
not exceed threefive million dollars. Upon application for the	495
funds by a county land reutilization corporation, township, or	496
municipal corporation, the county treasurer or prosecuting	497
attorney may assist the county land reutilization corporation,	498
township, or municipal corporation in abating foreclosed	499
residential nuisances, including paying the costs of securing such	500
buildings, lot maintenance, and demolition. At the prosecuting	501
attorney's discretion, the prosecuting attorney also may apply the	502
funds to costs of prosecuting alleged violations of criminal and	503
civil laws governing real estate and related transactions,	504
including fraud and abuse.	505

Sec. 323.131. (A) Each tax bill prepared and mailed or	506
delivered under section 323.13 of the Revised Code shall be in the	507
form and contain the information required by the tax commissioner.	508
The commissioner may prescribe different forms for each county and	509
may authorize the county auditor to make up tax bills and tax	510
receipts to be used by the county treasurer. For any county in	511
which the board of county commissioners has granted a partial	512
property tax exemption on homesteads under section 323.158 of the	513
Revised Code, the commissioner shall require that the tax bills	514
for those homesteads include a notice of the amount of the tax	515
reduction that results from the partial exemption. In addition to	516
the information required by the commissioner, each tax bill shall	517
contain the following information:	518

(1) The taxes levied and the taxes charged and payable	519
against the property;	520

(2) The effective tax rate. The words "effective tax rate"	521
shall appear in boldface type.	522

(3) The following notices:

523

(a) "Notice: If the taxes are not paid within one yearsixty	524
days from the date they are duecertified delinquent, the property	525
is subject to foreclosure for tax delinquency." Failure to provide	526
such notice has no effect upon the validity of any tax foreclosure	527
to which a property is subjected.	528

(b) "Notice: If the taxes charged against this parcel have	529
been reduced by the 2-1/2 per cent tax reduction for residences	530
occupied by the owner but the property is not a residence occupied	531
by the owner, the owner must notify the county auditor's office	532
not later than March 31 of the year following the year for which	533
the taxes are due. Failure to do so may result in the owner being	534
convicted of a fourth degree misdemeanor, which is punishable by	535
imprisonment up to 30 days, a fine up to $250, or both, and in the	536
owner having to repay the amount by which the taxes were	537
erroneously or illegally reduced, plus any interest that may	538
apply.	539

If the taxes charged against this parcel have not been	540
reduced by the 2-1/2 per cent tax reduction and the parcel	541
includes a residence occupied by the owner, the parcel may qualify	542
for the tax reduction. To obtain an application for the tax	543
reduction or further information, the owner may contact the county	544
auditor's office at .......... (insert the address and telephone	545
number of the county auditor's office)."	546

(4) For a tract or lot on the real property tax suspension	547
list under section 319.48 of the Revised Code, the following	548
notice: "Notice: The taxes shown due on this bill are for the	549
current year only. Delinquent taxes, penalties, and interest also	550
are due on this property. Contact the county treasurer to learn	551
the total amount due."	552

The tax bill shall not contain or be mailed or delivered with	553
any information or material that is not required by this section	554
or that is not authorized by section 321.45 of the Revised Code or	555
by the tax commissioner.	556

(B) If the property is residential rental property, the tax	557
bill shall contain a statement that the owner of the residential	558
rental property shall file with the county auditor the information	559
required under division (A) or (C) of section 5323.02 of the	560
Revised Code.	561

(C) As used in this section, "residential rental property"	562
has the same meaning as in section 5323.01 of the Revised Code.	563

Sec. 323.25.  When taxes charged against an entry on the tax	564
duplicate, or any part of those taxes, are not paid within sixty	565
days after delivery of the delinquent land duplicate to the county	566
treasurer as prescribed by section 5721.011 of the Revised Code,	567
the county treasurer shall enforce the lien for the taxes by civil	568
action in the treasurer's official capacity as treasurer, for the	569
sale of such premises in the same way mortgage liens are enforced	570
or for the transfer of such premises to an electing subdivision	571
pursuant to section 323.28 or 323.78 of the Revised Code, in the	572
court of common pleas of the county, in a municipal court with	573
jurisdiction, or in the county board of revision with jurisdiction	574
pursuant to section 323.66 of the Revised Code. AfterNothing in	575
this section prohibits the treasurer from instituting such an	576
action before the delinquent tax list or delinquent vacant land	577
tax list that includes the premises has been published pursuant to	578
division (B) of section 5721.03 of the Revised Code if the list is	579
not published within the time prescribed by that division.	580

After the civil action has been instituted, but before the	581
expiration of the applicable redemption period, any person	582
entitled to redeem the land may do so by tendering to the county	583
treasurer an amount sufficient, as determined by the court or	584
board of revision, to pay the taxes, assessments, penalties,	585
interest, and charges then due and unpaid, and the costs incurred	586
in the civil action, and by demonstrating that the property is in	587
compliance with all applicable zoning regulations, land use	588
restrictions, and building, health, and safety codes.	589

If the delinquent land duplicate lists minerals or rights to	590
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06	591
of the Revised Code, the county treasurer may enforce the lien for	592
taxes against such minerals or rights to minerals by civil action,	593
in the treasurer's official capacity as treasurer, in the manner	594
prescribed by this section, or proceed as provided under section	595
5721.46 of the Revised Code.	596

If service by publication is necessary, such publication	597
shall be made once a week for three consecutive weeks instead of	598
as provided by the Rules of Civil Procedure, and the service shall	599
be complete at the expiration of three weeks after the date of the	600
first publication. If the prosecuting attorney determines that	601
service upon a defendant may be obtained ultimately only by	602
publication, the prosecuting attorney may cause service to be made	603
simultaneously by certified mail, return receipt requested,	604
ordinary mail, and publication. The county treasurer shall not	605
enforce the lien for taxes against real property to which any of	606
the following applies:	607

(A) The real property is the subject of an application for	608
exemption from taxation under section 5715.27 of the Revised Code	609
and does not appear on the delinquent land duplicate;	610

(B) The real property is the subject of a valid delinquent	611
tax contract under section 323.31 of the Revised Code for which	612
the county treasurer has not made certification to the county	613
auditor that the delinquent tax contract has become void in	614
accordance with that section;	615

(C) A tax certificate respecting that property has been sold	616
under section 5721.32 or 5721.33 of the Revised Code; provided,	617
however, that nothing in this division shall prohibit the county	618
treasurer or the county prosecuting attorney from enforcing the	619
lien of the state and its political subdivisions for taxes against	620
a certificate parcel with respect to any or all of such taxes that	621
at the time of enforcement of such lien are not the subject of a	622
tax certificate.	623

Upon application of the plaintiff, the court shall advance	624
such cause on the docket, so that it may be first heard.	625

The court may order that the proceeding be transferred to the	626
county board of revision if so authorized under section 323.691 of	627
the Revised Code.	628

Sec. 323.28.  (A) A finding shall be entered in a proceeding	629
under section 323.25 of the Revised Code for taxes, assessments,	630
penalties, interest, and charges due and payable at the time the	631
deed of real property sold or transferred under this section is	632
transferred to the purchaser or transferee, plus the cost of the	633
proceeding. For purposes of determining such amount, the county	634
treasurer may estimate the amount of taxes, assessments, interest,	635
penalties, charges, and costs that will be payable at the time the	636
deed of the property is transferred to the purchaser or	637
transferee.	638

The court of common pleas, a municipal court with	639
jurisdiction, or the county board of revision with jurisdiction	640
pursuant to section 323.66 of the Revised Code shall order such	641
premises to be transferred pursuant to division (E) of this	642
section or shall order such premises to be sold for payment of the	643
finding, but for not less than either of the following, unless the	644
county treasurer applies for an appraisal:	645

(1) The total amount of such finding;

646

(2) The fair market value of the premises, as determined by	647
the county auditor, plus the cost of the proceeding.	648

If the county treasurer applies for an appraisal, the	649
premises shall be appraised in the manner provided by section	650
2329.17 of the Revised Code, and shall be sold for at least	651
two-thirds of the appraised value.	652

Notwithstanding the minimum sales price provisions of	653
divisions (A)(1) and (2) of this section to the contrary, a parcel	654
sold pursuant to this section shall not be sold for less than the	655
amount described in division (A)(1) of this section if the highest	656
bidder is the owner of record of the parcel immediately prior to	657
the judgment of foreclosure or a member of the following class of	658
parties connected to that owner: a member of that owner's	659
immediate family, a person with a power of attorney appointed by	660
that owner who subsequently transfers the parcel to the owner, a	661
sole proprietorship owned by that owner or a member of the owner's	662
immediate family, or partnership, trust, business trust,	663
corporation, or association in which the owner or a member of the	664
owner's immediate family owns or controls directly or indirectly	665
more than fifty per cent. If a parcel sells for less than the	666
amount described in division (A)(1) of this section, the officer	667
conducting the sale shall require the buyer to complete an	668
affidavit stating that the buyer is not the owner of record	669
immediately prior to the judgment of foreclosure or a member of	670
the specified class of parties connected to that owner, and the	671
affidavit shall become part of the court records of the	672
proceeding. If the county auditor discovers within three years	673
after the date of the sale that a parcel was sold to that owner or	674
a member of the specified class of parties connected to that owner	675
for a price less than the amount so described, and if the parcel	676
is still owned by that owner or a member of the specified class of	677
parties connected to that owner, the auditor within thirty days	678
after such discovery shall add the difference between that amount	679
and the sale price to the amount of taxes that then stand charged	680
against the parcel and is payable at the next succeeding date for	681
payment of real property taxes. As used in this paragraph,	682
"immediate family" means a spouse who resides in the same	683
household and children.	684

(B) From the proceeds of the sale the costs shall be first	685
paid, next the amount found due for taxes, then the amount of any	686
taxes accruing after the entry of the finding and before the deed	687
of the property is transferred to the purchaser following the	688
sale, all of which taxes shall be deemed satisfied, though the	689
amount applicable to them is deficient, and any balance shall be	690
distributed according to section 5721.20 of the Revised Code. No	691
statute of limitations shall apply to such action. Upon sale, all	692
liens for taxes due at the time the deed of the property is	693
transferred to the purchaser following the sale, and liens	694
subordinate to liens for taxes, shall be deemed satisfied and	695
discharged unless otherwise provided by the order of sale.	696

(C) If the county treasurer's estimate of the amount of the	697
finding under division (A) of this section exceeds the amount of	698
taxes, assessments, interest, penalties, and costs actually	699
payable when the deed is transferred to the purchaser, the officer	700
who conducted the sale shall refund to the purchaser the	701
difference between the estimate and the amount actually payable.	702
If the amount of taxes, assessments, interest, penalties, and	703
costs actually payable when the deed is transferred to the	704
purchaser exceeds the county treasurer's estimate, the officer	705
shall certify the amount of the excess to the treasurer, who shall	706
enter that amount on the real and public utility property tax	707
duplicate opposite the property; the amount of the excess shall be	708
payable at the next succeeding date prescribed for payment of	709
taxes in section 323.12 of the Revised Code, and shall not be	710
deemed satisfied and discharged pursuant to division (B) of this	711
section.	712

(D) Premises ordered to be sold under this section but	713
remaining unsold for want of bidders after being offered for sale	714
on two separate occasions, not less than two weeks apart, or after	715
being offered for sale on one occasion in the case of abandoned	716
land as defined in section 323.65 of the Revised Code, shall be	717
forfeited to the state or to a political subdivision, school	718
district, or county land reutilization corporation pursuant to	719
Chapter 5722. or section 5723.01 of the Revised Code, and shall be	720
disposed of pursuant to Chapter 5722. or 5723. of the Revised	721
Code.	722

(E) Notwithstanding section 5722.03 of the Revised Code, if	723
the complaint alleges that the property is delinquent vacant land	724
as defined in section 5721.01 of the Revised Code, abandoned lands	725
as defined in section 323.65 of the Revised Code, or lands	726
described in division (E)(F) of section 5722.01 of the Revised	727
Code, and the value of the taxes, assessments, penalties,	728
interest, and all other charges and costs of the action exceed the	729
auditor's fair market value of the parcel, then the court or board	730
of revision having jurisdiction over the matter on motion of the	731
plaintiff, or on the court's or board's own motion, shall, upon	732
any adjudication of foreclosure, order, without appraisal and	733
without sale, the fee simple title of the property to be	734
transferred to and vested in an electing subdivision as defined in	735
division (A) of section 5722.01 of the Revised Code. For purposes	736
of determining whether the taxes, assessments, penalties,	737
interest, and all other charges and costs of the action exceed the	738
actual fair market value of the parcel, the auditor's most current	739
valuation shall be rebuttably presumed to be, and constitute	740
prima-facie evidence of, the fair market value of the parcel. In	741
such case, the filing for journalization of a decree of	742
foreclosure ordering that direct transfer without appraisal or	743
sale shall constitute confirmation of the transfer and thereby	744
terminate any further statutory or common law right of redemption.	745

(F) Whenever the officer charged to conduct the sale offers	746
any parcel for sale, the officer first shall read aloud a complete	747
legal description of the parcel, or in the alternative, may read	748
aloud only a summary description and a parcel number if the county	749
has adopted a permanent parcel number system and if the	750
advertising notice published prior to the sale includes a complete	751
legal description or indicates where the complete legal	752
description may be obtained.	753

Sec. 323.47. (A) If land held by tenants in common is sold	754
upon proceedings in partition, or taken by the election of any of	755
the parties to such proceedings, or real estate is sold by	756
administrators, executors, guardians, or trustees, the court shall	757
order that the taxes, penalties, and assessments then due and	758
payable, and interest on those taxes, penalties, and assessments,	759
that are or will be a lien on such land or real estate at the time	760
the deed is transferred following the sale, be discharged out of	761
the proceeds of such sale or election. For purposes of determining	762
such amount, the county treasurer shall estimate the amount of	763
taxes, assessments, interest, and penalties that will be payable	764
at the time the deed of the property is transferred to the	765
purchaser. If the county treasurer's estimate exceeds the amount	766
of taxes, assessments, interest, and penalties actually payable	767
when the deed is transferred to the purchaser, the officer who	768
conducted the sale shall refund to the purchaser the difference	769
between the estimate and the amount actually payable. If the	770
amount of taxes, assessments, interest, and penalties actually	771
payable when the deed is transferred to the purchaser exceeds the	772
county treasurer's estimate, the officer shall certify the amount	773
of the excess to the treasurer, who shall enter that amount on the	774
real and public utility property tax duplicate opposite the	775
property; the amount of the excess shall be payable at the next	776
succeeding date prescribed for payment of taxes in section 323.12	777
of the Revised Code.	778

(B)(1) IfExcept as provided in division (B)(3) of this	779
section, if real estate is sold at judicial sale, the court shall	780
order that the total of the following amounts shall be discharged	781
out of the proceeds of the sale but only to the extent of such	782
proceeds:	783

(a) Taxes and assessments the lien for which attaches before	784
the confirmation of sale but that are not yet determined,	785
assessed, and levied for the year in which confirmation occurs,	786
apportioned pro rata to the part of that year that precedes	787
confirmation, and any penalties and interest on those taxes and	788
assessments;	789

(b) All other taxes, assessments, penalties, and interest the	790
lien for which attached for a prior tax year but that have not	791
been paid on or before the date of confirmation.	792

(2) Upon the request of the officer who conducted the sale,	793
the county treasurer shall estimate the amount in division	794
(B)(1)(a) of this section. If the county treasurer's estimate	795
exceeds that amount, the officer who conducted the sale shall	796
refund to the purchaser the difference between the estimate and	797
the actual amount. If the actual amount exceeds the county	798
treasurer's estimate, the officer shall certify the amount of the	799
excess to the treasurer, who shall enter that amount on the real	800
and public utility property tax duplicate opposite the property;	801
the amount of the excess shall be payable at the next succeeding	802
date prescribed for payment of taxes in section 323.12 of the	803
Revised Code.	804

(3) The amounts described in division (B)(1) of this section	805
shall not be discharged out of the proceeds of a judicial sale,	806
but shall instead be deemed to be satisfied and extinguished upon	807
confirmation of sale, if both of the following conditions apply:	808

(a) The real estate is sold pursuant to a foreclosure	809
proceeding other than a tax foreclosure proceeding initiated by	810
the county treasurer under section 323.25, sections 323.65 to	811
323.79, or Chapter 5721. of the Revised Code.	812

(b) A county land reutilization corporation organized under	813
Chapter 1724. of the Revised Code is both the purchaser of the	814
real estate and the judgment creditor or assignee of all rights,	815
title, and interest in the judgment arising from the foreclosure	816
proceeding.	817

Sec. 323.65.  As used in sections 323.65 to 323.79 of the	818
Revised Code:	819

(A) "Abandoned land" means delinquent lands or delinquent	820
vacant lands, including any improvements on the lands, that are	821
unoccupied and that first appeared on the list compiled under	822
division (C) of section 323.67 of the Revised Code, or the	823
delinquent tax list or delinquent vacant land tax list compiled	824
under section 5721.03 of the Revised Code, at whichever of the	825
following times is applicable:	826

(1) In the case of lands other than agricultural lands, at	827
any time after the county auditor makes the certification of the	828
delinquent land list under section 5721.011 of the Revised Code;	829

(2) In the case of agricultural lands, at any time after two	830
years after the county auditor makes the certification of the	831
delinquent land list under section 5721.011 of the Revised Code.	832

(B) "Agricultural land" means lands on the agricultural land	833
tax list maintained under section 5713.33 of the Revised Code.	834

(C) "Clerk of court" means the clerk of the court of common	835
pleas of the county in which specified abandoned land is located.	836

(D) "Delinquent lands" hasand "delinquent vacant lands" have	837
the same meaningmeanings as in section 5721.01 of the Revised	838
Code.	839

(E) "Delinquent vacant lands" means all lands that are	840
delinquent lands and that are unimproved by any structure.	841

(F) "Impositions" means delinquent taxes, assessments,	842
penalties, interest, costs, reasonable attorney's fees of a	843
certificate holder, applicable and permissible costs of the	844
prosecuting attorney of a county, and other permissible charges	845
against abandoned land.	846

(G)(F)(1) "Unoccupied," with respect to a parcel of abandoned	847
land, means any of the following:	848

(a) No building, structure, land, or other improvement that	849
is subject to taxation and that is located on the parcel is	850
physically inhabited as a dwelling;	851

(b) No trade or business is actively being conducted on the	852
parcel by the owner, a tenant, or another party occupying the	853
parcel pursuant to a lease or other legal authority, or in a	854
building, structure, or other improvement that is subject to	855
taxation and that is located on the parcel;	856

(c) The parcel is uninhabited and there are no signs that it	857
is undergoing a change in tenancy and remains legally habitable,	858
or that it is undergoing improvements, as indicated by an	859
application for a building permit or other facts indicating that	860
the parcel is experiencing ongoing improvements;	861

(d) In the case of delinquent vacant land, there is no	862
permanent structure or improvement affixed on the land.	863

(2) For purposes of division (G)(F)(1) of this section, it is	864
prima-facie evidence and a rebuttable presumption that may be	865
rebutted to the county board of revision that abandoneda parcel	866
of land is unoccupied if, at the time the county auditor makes the	867
certification under section 5721.011 of the Revised Code, the	868
abandoned landparcel is not agricultural land, and two or more of	869
the following apply:	870

(a) At the time of the inspection of the abandoned land	871
parcel by a county, municipal corporation, or township in which	872
the abandoned landparcel is located, no person, trade, or	873
business inhabits, or is visibly present from an exterior	874
inspection of, the abandoned landparcel.	875

(b) No utility connections, including, but not limited to,	876
water, sewer, natural gas, or electric connections, service the	877
abandoned landparcel, or no such utility connections are actively	878
being billed by any utility provider regarding the abandoned land	879
parcel.	880

(c) The abandoned landparcel or any improvement thereon is	881
boarded up or otherwise sealed because, immediately prior to being	882
boarded up or sealed, it was deemed by a political subdivision	883
pursuant to its municipal, county, state, or federal authority to	884
be open, vacant, or vandalized.	885

(d) The parcel or any improvement thereon is, upon visible	886
inspection, insecure, vacant, or vandalized.	887

(H)(G) "Community development organization" means a nonprofit	888
corporation that is formed or organized under Chapter 1702. or	889
1724. of the Revised Code and to which both of the following	890
apply:	891

(1) The organization is in good standing under law at the	892
time the county auditor makes the certification under section	893
5721.011 of the Revised Code and has remained in good standing	894
uninterrupted for at least the two years immediately preceding the	895
time of that certification or, in the case of a county land	896
reutilization corporation, has remained so from the date of	897
organization if less than two years.	898

(2) As of the time the county auditor makes the certification	899
under section 5721.011 of the Revised Code, the organization has	900
received from the county, municipal corporation, or township in	901
which abandoned land is located official authority or agreement by	902
a duly authorized officer of that county, municipal corporation,	903
or township to accept the owner's fee simple interest in the	904
abandoned land and to the abandoned land being foreclosed, and	905
that official authority or agreement had been delivered to the	906
county treasurer or county board of revision in a form that will	907
reasonably confirm the county's, municipal corporation's, or	908
township's assent to transfer the land to that community	909
development organization under section 323.74 of the Revised Code.	910
No such official authority or agreement by a duly authorized	911
officer of a county, municipal corporation, or township must be	912
received if a county land reutilization corporation is authorized	913
to receive tax-foreclosed property under its articles of	914
incorporation, regulations, or Chapter 1724. of the Revised Code.	915

(I)(H) "Certificate holder" has the same meaning as in	916
section 5721.30 of the Revised Code.	917

(J)(I) "Abandoned land list" means the list of abandoned	918
lands compiled under division (A) of section 323.67 of the Revised	919
Code.	920

(K)(J) "Alternative redemption period," in any action to	921
foreclose the state's lien for unpaid delinquent taxes,	922
assessments, charges, penalties, interest, and costs on a parcel	923
of real property pursuant to section 323.25, sections 323.65 to	924
323.79, or section 5721.18 of the Revised Code, means forty-five	925
twenty-eight days after an adjudication of foreclosure of the	926
parcel is journalized by a court or county board of revision	927
having jurisdiction over the foreclosure proceedings. Upon the	928
expiration of the alternative redemption period, the right and	929
equity of redemption of any owner or party shall terminate without	930
further order of the court or board of revision. As used in any	931
section of the Revised Code and for any proceeding under this	932
chapter or section 5721.18 of the Revised Code, for purposes of	933
determining the alternative redemption period, the period	934
commences on the day immediately following the journalization of	935
the adjudication of foreclosure and ends on and includes the	936
forty-fifthtwenty-eighth day thereafter.	937

(L)(K) "County land reutilization corporation" means a	938
corporation organized under Chapter 1724. of the Revised Code.	939

Sec. 323.69. (A) Upon the completion of the title search	940
required by section 323.68 of the Revised Code, the prosecuting	941
attorney, representing the county treasurer, the county land	942
reutilization corporation, or the certificate holder may file with	943
the clerk of court a complaint for the foreclosure of each parcel	944
of abandoned land appearing on the abandoned land list, and for	945
the equity of redemption on each parcel. The complaint shall name	946
all parties having any interest of record in the abandoned land	947
that was discovered in the title search. The prosecuting attorney,	948
county land reutilization corporation, or certificate holder may	949
file such a complaint regardless of whether the parcel has	950
appeared on a delinquent tax list or delinquent vacant land tax	951
list published pursuant to division (B) of section 5721.03 of the	952
Revised Code.	953

(B)(1) In accordance with Civil Rule 4, the clerk of court	954
promptly shall serve notice of the summons and the complaint filed	955
under division (A) of this section to the last known address of	956
the record owner of the abandoned land and to the last known	957
address of each lienholder or other person having a legal or	958
equitable ownership interest or security interest of record	959
identified by the title search. The notice shall inform the	960
addressee that delinquent taxes stand charged against the	961
abandoned land; that the land will be sold at public auction or	962
otherwise disposed of if not redeemed by the owner or other	963
addressee; that the sale or transfer will occur at a date, time,	964
and place, and in the manner prescribed in sections 323.65 to	965
323.79 of the Revised Code; that the owner or other addressee may	966
redeem the land by paying the total of the impositions against the	967
land at any time before confirmation of sale or transfer of the	968
parcel as prescribed in sections 323.65 to 323.79 of the Revised	969
Code or before the expiration of the alternative redemption	970
period, as may be applicable to the proceeding; that the case is	971
being prosecuted by the prosecuting attorney of the county in the	972
name of the county treasurer for the county in which the abandoned	973
land is located or by a certificate holder, whichever is	974
applicable; of the name, address, and telephone number of the	975
county board of revision before which the action is pending; of	976
the board case number for the action, which shall be maintained in	977
the official file and docket of the clerk of court; and that all	978
subsequent pleadings, petitions, and papers associated with the	979
case and filed by any interested party must be filed with the	980
clerk of court and will become part of the case file for the board	981
of revision.	982

(2) The notice required by division (B)(1) of this section	983
also shall inform the addressee that any owner of record may, at	984
any time on or before the twentiethfourteenth day after service	985
of process is perfected, file a pleading with the clerk of court	986
requesting that the board dismiss the complaint and order that the	987
abandoned land identified in the notice be removed from the	988
abandoned land list. The notice shall further inform the addressee	989
that, upon filing such a pleading to remove the abandoned land	990
from that list , the abandoned land will be removed from the list	991
and cannot thereafter be disposed of under sections 323.65 to	992
323.79 of the Revised Code, until the record owner of the	993
abandoned land who is provided notice under division (B)(1) of	994
this section sells or otherwise conveys the owner's ownership	995
interest, and that any future attempts to collect delinquent	996
taxes, interest, penalties, and charges owed with respect to that	997
land and appearing on the delinquent tax list or delinquent vacant	998
land tax list, whichevertransfer the case may be, willto a court	999
of competent jurisdiction to be conducted in accordance with the	1000
judicial foreclosure proceedings and other remedies and procedures	1001
prescribed under sections 323.25 to 323.28 or under Chapters	1002
5721., 5722., and 5723. of the Revised Code until the record owner	1003
sells or otherwise conveys the owner's ownership interest	1004
applicable laws.	1005

(C) SubsequentSubject to division (D) of this section,	1006
subsequent pleadings, motions, or papers associated with the case	1007
and filed with the clerk of court shall be served upon all parties	1008
of record in accordance with Civil Rules 4 and 5, except that	1009
service by publication in any case requiring such service shall	1010
require that any such publication shall be advertised in the	1011
manner, and for the time periods and frequency, prescribed in	1012
section 5721.18 of the Revised Code. A party that fails to appear	1013
after being served with notice of a final or interim hearing, by	1014
publication or otherwise, shall be deemed to be in default, and no	1015
further service as to any subsequent proceedings is required on	1016
such a party. Any inadvertent noncompliance with those rules does	1017
not serve to defeat or terminate the case, or subject the case to	1018
dismissal, as long as actual notice or service of filed papers is	1019
shown by a preponderance of the evidence or is acknowledged by the	1020
party charged with notice or service, including by having made an	1021
appearance or filing in relation to the case. The county board of	1022
revision may conduct evidentiary hearings on the sufficiency of	1023
process, service of process, or sufficiency of service of papers	1024
in any proceeding arising from a complaint filed under this	1025
section. Other than the notice and service provisions contained in	1026
Civil Rules 4 and 5, the Rules of Civil Procedure shall not be	1027
applicable to the proceedings of the board. The board of revision	1028
may utilize procedures contained in the Rules of Civil Procedure	1029
to the extent that such use facilitates the needs of the	1030
proceedings, such as vacating orders, correcting clerical	1031
mistakes, and providing notice to parties. To the extent not	1032
otherwise provided in sections 323.65 to 323.79 of the Revised	1033
Code, the board may apply the procedures prescribed by sections	1034
323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the	1035
Revised Code. Board practice shall be in accordance with the	1036
practice and rules, if any, of the board that are promulgated by	1037
the board under section 323.66 of the Revised Code and are not	1038
inconsistent with sections 323.65 to 323.79 of the Revised Code.	1039

(D)(1) A party shall be deemed to be in default of the	1040
proceedings in an action brought under sections 323.65 to 323.79	1041
of the Revised Code if either of the following occurs:	1042

(a) The party fails to appear at any hearing after being	1043
served with notice of the summons and complaint by certified or	1044
ordinary mail.	1045

(b) For a party upon whom notice of summons and complaint is	1046
required by publication as provided under section 5721.18 of the	1047
Revised Code and has been considered served pursuant to that	1048
section, the party fails to appear, move, or plead to the	1049
complaint within twenty-eight days after service by publication is	1050
completed.	1051

(2) If a party is deemed to be in default pursuant to	1052
division (D)(1) of this section, no further service of any	1053
subsequent pleadings, papers, or proceedings is required on the	1054
party by the court or any other party.	1055

(E) At any time after a foreclosure action is filed under	1056
this section, the county board of revision may, upon its own	1057
motion, dismiss the case without prejudicetransfer the case to a	1058
court pursuant to section 323.691 of the Revised Code if it	1059
determines that, given the complexity of the case or other	1060
circumstances, a court would be a more appropriate forum for the	1061
action.	1062

Sec. 323.691. (A)(1) A county board of revision may order	1063
that a proceeding arising from a complaint filed under section	1064
323.69 of the Revised Code be transferred to the court of common	1065
pleas or to a municipal court with jurisdiction. The board may	1066
order such a transfer upon the motion of the record owner of the	1067
parcel or the county prosecuting attorney, representing the county	1068
treasurer, or upon its own motion.	1069

(2) A court of common pleas or municipal court may order that	1070
a proceeding arising from a complaint filed under sections 323.25	1071
to 323.28 or Chapter 5721. of the Revised Code be transferred to a	1072
county board of revision if the court determines that the real	1073
property that is the subject of the complaint is abandoned land,	1074
provided that the appropriate board of revision has adopted a	1075
resolution under section 323.66 of the Revised Code to adjudicate	1076
cases as provided under sections 323.65 to 323.79 of the Revised	1077
Code. There is a rebuttable presumption that a parcel of land is	1078
unoccupied if any of the factors described in division (F)(2) of	1079
section 323.65 of the Revised Code apply to the parcel. The court	1080
may order a transfer under this division upon the motion of the	1081
record owner of the parcel or the county prosecuting attorney,	1082
representing the county treasurer, or upon its own motion.	1083

(B) On or before the twenty-eighth day after the	1084
journalization of an order of transfer issued pursuant to division	1085
(A) of this section, the county prosecuting attorney shall file a	1086
copy of the journalized order of transfer and a notice of transfer	1087
and dismissal with the clerk of court and with the court or board	1088
to which the case was transferred. In any action transferred to a	1089
county board of revision, the prosecuting attorney shall serve the	1090
notice of transfer upon all parties to the action except any party	1091
that previously failed to answer, plea, or appear in the	1092
proceeding as required in Civil Rule 12. In any action transferred	1093
to a court, the prosecuting attorney shall serve the notice of	1094
transfer upon all parties to the action except those parties	1095
deemed to be in default under division (D) of section 323.69 of	1096
the Revised Code.	1097

(C) Upon journalization of the order of transfer, the clerk	1098
of court shall proceed as if the transferred complaint had been	1099
filed with the court or board to which the proceeding was	1100
transferred, except that the clerk is not required to perfect a	1101
notice of summons and complaint to any party that had already been	1102
served such notice. When the prosecuting attorney files the notice	1103
of transfer as prescribed in division (B) of this section, the	1104
clerk shall stamp or otherwise indicate on the notice a new case	1105
number for the proceeding. The clerk shall assign the entire case	1106
file to the court or board to which the proceeding was	1107
transferred, including any preliminary or final reports,	1108
documents, or other evidence made available to the transferring	1109
court or board. All such reports, documents, and other evidence	1110
shall be received by the court or board to which the proceeding	1111
was transferred as competent evidence for the purposes of	1112
adjudicating the proceeding. That court or board shall accept all	1113
such reports, documents, and evidence in the case file unless	1114
otherwise required by law or unless the court or board determines	1115
that doing so would not be in the interests of justice.	1116

The court or board to which the proceeding is transferred	1117
shall serve notice of the summons and the complaint as required in	1118
Civil Rule 4 or section 323.69 of the Revised Code, as applicable,	1119
upon any parties not yet served such notice in the proceeding.	1120

(D) If a county prosecuting attorney does not file a notice	1121
of transfer as required under division (B) of this section on or	1122
before the twenty-eighth day after the journalization of an order	1123
of transfer issued under division (A) of this section, or upon the	1124
motion of the prosecuting attorney, court, or board before that	1125
date, the complaint that is the subject of the order of transfer	1126
shall be deemed to have been dismissed without prejudice by both	1127
the court and the board of revision.	1128

(E) Upon the journalization of an order of transfer issued	1129
under division (A) of this section, the case shall be deemed to	1130
have been dismissed without prejudice by the transferring court or	1131
board.	1132

Sec. 323.70. (A) Subject to this section and to sections	1133
323.71 and 323.72 of the Revised Code, a county board of revision	1134
shall conduct a final hearing on the merits of a complaint filed	1135
under section 323.69 of the Revised Code, including the validity	1136
or amount of any impositions alleged in the complaint, not sooner	1137
than thirty days after the service of notice of summons and	1138
complaint has been perfected. If, after a hearing, the board finds	1139
that the validity or amount of all or a portion of the impositions	1140
is not supported by a preponderance of the evidence, the board may	1141
order the county auditor to remove from the tax list and duplicate	1142
amounts the board finds invalid or not supported by a	1143
preponderance of the evidence. The auditor shall remove all such	1144
amounts from the tax list and duplicate as ordered by the board of	1145
revision, including any impositions asserted under sections 715.26	1146
and 715.261 of the Revised Code.	1147

(B) If, on or before the twentiethfourteenth day after	1148
service of process is perfected under division (B) of section	1149
323.69 of the Revised Code, a record owner or the United States	1150
government files with the clerk of court a motion requesting that	1151
the county board of revision order the complaintcase to be	1152
dismissed and the abandoned land removed from the abandoned land	1153
listtransferred to a court pursuant to section 323.691 of the	1154
Revised Code, the board shall, without conducting a hearing on the	1155
matter, promptly dismisstransfer the complaintcase for	1156
foreclosure of that land and order the land to be removed from the	1157
list. Thereafter, until the record owner sells or otherwise	1158
conveys the owner's ownership interest, any attempts to collect	1159
delinquent taxes, interest, penalties, and charges owed with	1160
respect to that land and appearing on the delinquent tax list or	1161
delinquent vacant land tax list, whichever the case may be, shall	1162
to a court pursuant to section 323.691 of the Revised Code to be	1163
conducted in accordance with the judicial foreclosure proceedings	1164
and other remedies and procedures prescribed under sections 323.25	1165
to 323.28 or under Chapters 5721., 5722., and 5723. of the Revised	1166
Codeapplicable laws.	1167

(C) A county board of revision, in accordance with the Rules	1168
of Civil Procedure, may issue subpoenas compelling the attendance	1169
of witnesses and the production of papers, books, accounts, and	1170
testimony as necessary to conduct a hearing under this section or	1171
to otherwise adjudicate a case under sections 323.65 to 323.79 of	1172
the Revised Code.	1173

Sec. 323.71. (A)(1) If the county board of revision, upon its	1174
own motion or pursuant to a hearing under division (A)(2) of this	1175
section, determines that the impositions against a parcel of	1176
abandoned land that is the subject of a complaint filed under	1177
section 323.69 of the Revised Code exceed the fair market value of	1178
that parcel as currently shown by the latest valuation by the	1179
auditor of the county in which the land is located, then the board	1180
may proceed to hear and adjudicate the case as provided under	1181
sections 323.70 and 323.72 of the Revised Code. Upon entry of an	1182
order of foreclosure, the parcel may be disposed of as prescribed	1183
by division (G) of section 323.73 of the Revised Code.	1184

If the board of revision, upon its own motion or pursuant to	1185
a hearing under division (A)(2) of this section, determines that	1186
the impositions against a parcel do not exceed the fair market	1187
value of the parcel as shown by the county auditor's then-current	1188
valuation of the parcel, the parcel shall not be disposed of as	1189
prescribed by division (G) of section 323.73 of the Revised Code,	1190
but may be disposed of as otherwise provided in section 323.73,	1191
323.74, 323.75, 323.77, or 323.78 of the Revised Code.	1192

(2) By a motion filed not later than seven days before a	1193
final hearing on a complaint is held under section 323.70 of the	1194
Revised Code, an owner or lienholder may file with the county	1195
board of revision a good faith appraisal of the parcel from a	1196
licensed professional appraiser and request a hearing to determine	1197
whether the impositions against the parcel of abandoned land	1198
exceed or do not exceed the fair market value of that parcel as	1199
shown by the auditor's then-current valuation of that parcel. If	1200
the motion is timely filed, the board of revision shall conduct a	1201
hearing and shall make a factual finding as to whether the	1202
impositions against the parcel exceed or do not exceed the fair	1203
market value of that parcel as shown by the auditor's then-current	1204
valuation of that parcel. An owner or lienholder must show by a	1205
preponderance of the evidence that the impositions against the	1206
parcel do not exceed the auditor's then-current valuation of the	1207
parcel in order to preclude the application of division (G) of	1208
section 323.73 of the Revised Code.	1209

(B) Any parcel of abandoned land for which the complaint is	1210
not dismissed and that is not removed from the abandoned land list	1211
in accordance with division (A) of this section or pursuant to a	1212
dismissal petition filed under division (B) of section 323.70 of	1213
the Revised Code shall be disposed of as prescribed in sections	1214
323.65 to 323.79 of the Revised Code.	1215

(C) Notwithstanding sections 323.65 to 323.79 of the Revised	1216
Code to the contrary, for purposes of determining in any	1217
proceeding under those sections whether the total of the	1218
impositions against the abandoned land exceed the fair market	1219
value of the abandoned land, it is prima-facie evidence and a	1220
rebuttable presumption that may be rebutted to the county board of	1221
revision that the auditor's then-current valuation of that	1222
abandoned land is the fair market value of the land, regardless of	1223
whether an independent appraisal has been performed.	1224

Sec. 323.72. (A)(1) At any time after a complaint is filed	1225
under section 323.69 of the Revised Code, and before a decree of	1226
foreclosure is entered, the record owner or another person having	1227
a legal or equitable ownership interest in the abandoned land may	1228
plead only that the impositions shown by the notice to be due and	1229
outstanding have been paid in full or are invalid or inapplicable	1230
in whole or in part, and may raise issues pertaining to service of	1231
process and the parcel's status as abandoned land.	1232

(2) At any time before confirmation of sale or transfer of	1233
abandoned land or before the expiration of the alternative	1234
redemption perioda decree of foreclosure is filed under section	1235
323.69 of the Revised Code, a lienholder or another person having	1236
a security interest of record in the abandoned land may plead that	1237
either of the following:	1238

(a) That the impositions shown by the notice to be due and	1239
outstanding have been paid in full or, subject;	1240

(b) Subject to division (C) of this section, that in order to	1241
preserve the lienholder's or other person's security interest of	1242
record in the land, the complaint should be dismissed and the	1243
abandoned land should be removed from the abandoned land list and	1244
not be disposed of as provided in sections 323.65 to 323.79 of the	1245
Revised Code and the case should be transferred to a court	1246
pursuant to section 323.691 of the Revised Code.	1247

(B) If the record owner or another person having a legal or	1248
equitable ownership interest in a parcel of abandoned land files a	1249
pleading with the county board of revision under division (A)(1)	1250
of this section, or if a lienholder or another person having a	1251
security interest of record in the abandoned land files a pleading	1252
with the board under division (A)(2) of this section that asserts	1253
that the impositions have been paid in full, the board shall	1254
schedule a hearing for a date not sooner than thirty days, and not	1255
later than ninety days, after the board receives the pleading.	1256
Upon scheduling the hearing, the board shall notify the person	1257
that filed the pleading and all interested parties, other than	1258
parties in default, of the date, time, and place of the hearing,	1259
and shall conduct the hearing. The only questions to be considered	1260
at the hearing are the amount and validity of all or a portion of	1261
the impositions, whether those impositions have in fact been paid	1262
in full, and, under division (A)(1) of this section, whether valid	1263
issues pertaining to service of process and the parcel's status as	1264
abandoned land have been raised. If the record owner, lienholder,	1265
or other person shows by a preponderance of the evidence that all	1266
impositions against the parcel have been paid, the board shall	1267
dismiss the complaint and remove the parcel of abandoned land from	1268
the abandoned land list, and that land shall not be offered for	1269
sale or otherwise conveyed under sections 323.65 to 323.79 of the	1270
Revised Code. If the record owner, lienholder, or other person	1271
fails to appear, or appears and fails to show by a preponderance	1272
of the evidence that all impositions against the parcel have been	1273
paid, the board shall proceed in the manner prescribed in section	1274
323.73 of the Revised Code. A hearing under this division may be	1275
consolidated with any final hearing on the matter under section	1276
323.70 of the Revised Code.	1277

If the board determines that the impositions have been paid,	1278
then the board, on its own motion, may dismiss the case without a	1279
hearing.	1280

(C) If a lienholder or another person having a security	1281
interest of record in the abandoned land, other than the owner,	1282
timely files a pleading under division (A)(2)(b) of this section	1283
requesting that the complaint be dismissed and the parcel of land	1284
be removed from the abandoned land list and not be disposed of as	1285
provided in sections 323.65 to 323.79 of the Revised Code and the	1286
complaint be transferred to a court pursuant to section 323.691 of	1287
the Revised Code in order to preserve the lienholder's or other	1288
person's security interest, the county board of revision may	1289
approve the request if the board finds that the sale or other	1290
conveyance of the parcel of land under those sections 323.65 to	1291
323.79 of the Revised Code would unreasonably jeopardize the	1292
lienholder's or other person's ability to enforce the security	1293
interest or to otherwise preserve the lienholder's or other	1294
person's security interest. The board may conduct a hearing on the	1295
request and make a ruling based on the available and submitted	1296
evidence of the parties. If the board approves the request without	1297
a hearing, the board shall file the decision with the clerk of	1298
court, and the clerk shall send a notice of the decision to the	1299
lienholder or other person by ordinary mail. In order for a	1300
lienholder or other person having a security interest to show for	1301
purposes of this division that the parcel of abandoned land should	1302
not be removed from the listdisposed of pursuant to sections	1303
323.65 to 323.78 of the Revised Code and the complaint should be	1304
transferred to a court pursuant to section 323.691 of the Revised	1305
Code in order "to preserve the lienholder's or other person's	1306
security interest," the lienholder or other person must first make	1307
a minimum showing by a preponderance of the evidence pursuant to	1308
section 323.71 of the Revised Code that the impositions against	1309
the parcel of abandoned land do not exceed the fair market value	1310
of the abandoned land as determined by the auditor's then-current	1311
valuation of that parcel, which valuation is presumed, subject to	1312
rebuttal, to be the fair market value of the land. If the	1313
lienholder or other person having a security interest makes the	1314
minimum showing, the board of revision may consider the request	1315
and make a ruling based on the available and submitted evidence of	1316
the parties. If the lienholder or other person having a security	1317
interest fails to make the minimum showing, the board of revision	1318
shall deny the request.	1319

(D) If a pleading as described in division (B) or (C) of this	1320
section is filed and the county board of revision approves a	1321
request made under those divisions, regardless of whether a	1322
hearing is conducted under division (C) of this section, the board	1323
shall dismiss the complaint in the case of pleadings described in	1324
division (B) of this section or transfer the complaint to a court	1325
in the case of pleadings described in division (C) of this	1326
section.	1327

If the county board of revision does not dismiss the	1328
complaint in the case of pleadings described in division (B) of	1329
this section or does not approve a request to transfer to a court	1330
as described in division (B) or (C) of this section after	1331
conducting a hearing, the board shall proceed with the final	1332
hearing prescribed in section 323.70 of the Revised Code and file	1333
its decision on the complaint for foreclosure with the clerk of	1334
court. The clerk shall send written notice of the decision to the	1335
parties by ordinary mail or by certified mail, return receipt	1336
requested. If the board renders a decision ordering the	1337
foreclosure and forfeiture of the parcel of abandoned land, the	1338
parcel shall be disposed of under section 323.73 of the Revised	1339
Code.	1340

Sec. 323.73.  (A) Except as provided in division (G) of this	1341
section or section 323.78 of the Revised Code, a parcel of	1342
abandoned land that is to be disposed of under this section shall	1343
be disposed of at a public auction scheduled and conducted as	1344
described in this section. At least twenty-one days prior to the	1345
date of the public auction, the clerk of court or sheriff of the	1346
county shall advertise the public auction in a newspaper of	1347
general circulation that meets the requirements of section 7.12 of	1348
the Revised Code in the county in which the land is located. The	1349
advertisement shall include the date, time, and place of the	1350
auction, the permanent parcel number of the land if a permanent	1351
parcel number system is in effect in the county as provided in	1352
section 319.28 of the Revised Code or, if a permanent parcel	1353
number system is not in effect, any other means of identifying the	1354
parcel, and a notice stating that the abandoned land is to be sold	1355
subject to the terms of sections 323.65 to 323.79 of the Revised	1356
Code.	1357

(B) The sheriff of the county or a designee of the sheriff	1358
shall conduct the public auction at which the abandoned land will	1359
be offered for sale. To qualify as a bidder, a person shall file	1360
with the sheriff on a form provided by the sheriff a written	1361
acknowledgment that the abandoned land being offered for sale is	1362
to be conveyed in fee simple to the successful bidder. At the	1363
auction, the sheriff of the county or a designee of the sheriff	1364
shall begin the bidding at an amount equal to the total of the	1365
impositions against the abandoned land, plus the costs apportioned	1366
to the land under section 323.75 of the Revised Code. The	1367
abandoned land shall be sold to the highest bidder. The county	1368
sheriff or designee may reject any and all bids not meeting the	1369
minimum bid requirements specified in this division.	1370

(C) Except as otherwise permitted under section 323.74 of the	1371
Revised Code, the successful bidder at a public auction conducted	1372
under this section shall pay the sheriff of the county or a	1373
designee of the sheriff a deposit of at least ten per cent of the	1374
purchase price in cash, or by bank draft or official bank check,	1375
at the time of the public auction, and shall pay the balance of	1376
the purchase price within thirty days after the day on which the	1377
auction was held. NotwithstandingAt the time of the public	1378
auction and before the successful bidder pays the deposit, the	1379
sheriff or a designee of the sheriff may provide notice to the	1380
successful bidder that failure to pay the balance of the purchase	1381
price within the prescribed period shall be considered a default	1382
under the terms of the sale and shall result in retention of the	1383
deposit as payment for the costs associated with advertising and	1384
offering the abandoned land for sale at a future public auction.	1385
If such a notice is provided to the successful bidder and the	1386
bidder fails to pay the balance of the purchase price within the	1387
prescribed period, the sale shall be deemed rejected by the county	1388
board of revision due to default, and the sheriff shall retain the	1389
full amount of the deposit. In such a case, rejection of the sale	1390
shall occur automatically without any action necessary on the part	1391
of the sheriff, county prosecuting attorney, or board. If the	1392
amount retained by the sheriff is less than the total costs of	1393
advertising and offering the abandoned land for sale at a future	1394
public auction, the sheriff or county prosecuting attorney may	1395
initiate an action to recover the amount of any deficiency from	1396
the bidder in the court of common pleas of the county or in a	1397
municipal court with jurisdiction.	1398

Following a default and rejection of sale under this	1399
division, the abandoned land involved in the rejected sale shall	1400
be disposed of in accordance with sections 323.65 to 323.79 of the	1401
Revised Code or as otherwise prescribed by law. The defaulting	1402
bidder, any member of the bidder's immediate family, any person	1403
with a power of attorney granted by the bidder, and any	1404
pass-through entity, trust, corporation, association, or other	1405
entity directly or indirectly owned or controlled by the bidder or	1406
a member of the defaulting bidder's immediate family shall be	1407
prohibited from bidding on the abandoned land at any future public	1408
auction for five years from the date of the bidder's default.	1409

Notwithstanding section 321.261 of the Revised Code, with	1410
respect to any proceedings initiated pursuant to sections 323.65	1411
to 323.79 of the Revised Code, from the total proceeds arising	1412
from the sale, transfer, or redemption of abandoned land, twenty	1413
per cent of such proceeds shall be deposited to the credit of the	1414
county treasurer's delinquent tax and assessment collection fund	1415
to reimburse the fund for costs paid from the fund for the	1416
transfer, redemption, or sale of abandoned land at public auction.	1417
Not more than one-half of the twenty per cent may be used by the	1418
treasurer for community development, nuisance abatement,	1419
foreclosure prevention, demolition, and related services or	1420
distributed by the treasurer to a land reutilization corporation.	1421
The balance of the proceeds, if any, shall be distributed to the	1422
appropriate political subdivisions and other taxing units in	1423
proportion to their respective claims for taxes, assessments,	1424
interest, and penalties on the land. Upon the sale of foreclosed	1425
lands, the clerk of court shall hold any surplus proceeds in	1426
excess of the impositions until the clerk receives an order of	1427
priority and amount of distribution of the surplus that are	1428
adjudicated by a court of competent jurisdiction or receives a	1429
certified copy of an agreement between the parties entitled to a	1430
share of the surplus providing for the priority and distribution	1431
of the surplus. Any party to the action claiming a right to	1432
distribution of surplus shall have a separate cause of action in	1433
the county or municipal court of the jurisdiction in which the	1434
land reposes, provided the board confirms the transfer or	1435
regularity of the sale. Any dispute over the distribution of the	1436
surplus shall not affect or revive the equity of redemption after	1437
the board confirms the transfer or sale.	1438

(D) Upon the confirmation of sale or transfer of abandoned	1439
land pursuant to this section, the owner's fee simple interest in	1440
the land shall be conveyed to the purchaser. A conveyance under	1441
this division is free and clear of any liens and encumbrances of	1442
the parties named in the complaint for foreclosure attaching	1443
before the sale or transfer, and free and clear of any liens for	1444
taxes, except for federal tax liens and covenants and easements of	1445
record attaching before the sale.	1446

(E) The county board of revision shall reject the sale of	1447
abandoned land to any person if it is shown by a preponderance of	1448
the evidence that the person is delinquent in the payment of taxes	1449
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739.,	1450
5741., or 5743. of the Revised Code or any real property taxing	1451
provision of the Revised Code. The board also shall reject the	1452
sale of abandoned land to any person if it is shown by a	1453
preponderance of the evidence that the person is delinquent in the	1454
payment of property taxes on any parcel in the county, or to a	1455
member of any of the following classes of parties connected to	1456
that person:	1457

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

1458

(2) Any other person with a power of attorney appointed by	1459
that person;	1460

(3) A sole proprietorship owned by that person or a member of	1461
that person's immediate family;	1462

(4) A partnership, trust, business trust, corporation,	1463
association, or other entity in which that person or a member of	1464
that person's immediate family owns or controls directly or	1465
indirectly any beneficial or legal interest.	1466

(F) If the purchase of abandoned land sold pursuant to this	1467
section or section 323.74 of the Revised Code is for less than the	1468
sum of the impositions against the abandoned land and the costs	1469
apportioned to the land under division (A) of section 323.75 of	1470
the Revised Code, then, upon the sale or transfer, all liens for	1471
taxes due at the time the deed of the property is conveyed to the	1472
purchaser following the sale or transfer, and liens subordinate to	1473
liens for taxes, shall be deemed satisfied and discharged.	1474

(G) If the county board of revision finds that the total of	1475
the impositions against the abandoned land are greater than the	1476
fair market value of the abandoned land as determined by the	1477
auditor's then-current valuation of that land, the board, at any	1478
final hearing under section 323.70 of the Revised Code, may order	1479
the property foreclosed and, without an appraisal or public	1480
auction, order the sheriff to execute a deed to the certificate	1481
holder or county land reutilization corporation that filed a	1482
complaint under section 323.69 of the Revised Code, or to a	1483
community development organization, school district, municipal	1484
corporation, county, or township, whichever is applicable, as	1485
provided in section 323.74 of the Revised Code. Upon a transfer	1486
under this division, all liens for taxes due at the time the deed	1487
of the property is transferred to the certificate holder,	1488
community development organization, school district, municipal	1489
corporation, county, or township following the conveyance, and	1490
liens subordinate to liens for taxes, shall be deemed satisfied	1491
and discharged.	1492

Sec. 323.78. (A) Notwithstanding anything in Chapters 323.,	1493
5721., and 5723. of the Revised Code, if thea county treasurer of	1494
a county in which a county land reutilization operates, in any	1495
petition for foreclosure of abandoned lands, elects to invoke the	1496
alternative redemption period, then upon any adjudication of	1497
foreclosure by any court or the board of revision in any	1498
proceeding under section 323.25, sections 323.65 to 323.79, or	1499
section 5721.18 of the Revised Code, the following apply:	1500

(A) Unless otherwise ordered by a motion of the court or	1501
board of revision, the petition shall assert, and any notice of	1502
final hearing shall include, that upon foreclosure of the parcel,	1503
the equity of redemption in any parcel by its owner shall be	1504
forever terminated after the expiration of the alternative	1505
redemption period, that the parcel thereafter may be sold at	1506
sheriff's sale either by itself or together with other parcels as	1507
permitted by law; or that the parcel may, by order of the court or	1508
board of revision, be transferred directly to a municipal	1509
corporation, township, county, school district, or county land	1510
reutilization corporation without appraisal and without a sale,	1511
free and clear of all impositions and any other liens on the	1512
property, which shall be deemed forever satisfied and discharged.	1513

(B) After the expiration of the alternative redemption period	1514
following an adjudication of foreclosure, by order of the court or	1515
board of revision, any equity of redemption is forever	1516
extinguished, and the parcel may be transferred individually or in	1517
lots with other tax-foreclosed properties to a municipal	1518
corporation, township, county, school district, or county land	1519
reutilization corporation without appraisal and without a sale,	1520
upon which all impositions and any other liens subordinate to	1521
liens for impositions due at the time the deed to the property is	1522
conveyed to a purchaser or transferred to a community development	1523
organization, county land reutilization corporation, municipal	1524
corporation, county, township, or school district, shall be deemed	1525
satisfied and discharged. Other than the order of the court or	1526
board of revision so ordering the transfer of the parcel, no	1527
further act of confirmation or other order shall be required for	1528
such a transfer, or for the extinguishment of any right of	1529
redemption.	1530

(C) Upon the expiration of the alternative redemption period	1531
in cases to which the alternative redemption period has been	1532
ordered,may elect to invoke the alternative redemption period in	1533
any petition for foreclosure of abandoned lands under section	1534
323.25, sections 323.65 to 323.79, or section 5721.18 of the	1535
Revised Code.	1536

(B) If a county treasurer invokes the alternative redemption	1537
period pursuant to this section, and if a municipal corporation,	1538
township, county, school district, community development	1539
organization, or county land reutilization corporation has	1540
requested title to the parcel, then upon adjudication of	1541
foreclosure of the parcel, the court or board of revision shall	1542
order, in the decree of foreclosure or by separate order, that the	1543
equity of redemption and any statutory or common law right of	1544
redemption in the parcel by its owner shall be forever terminated	1545
after the expiration of the alternative redemption period and that	1546
the parcel shall be transferred by deed directly to the requesting	1547
municipal corporation, township, county, school district,	1548
community development corporation, or county land reutilization	1549
corporation without appraisal and without a sale, free and clear	1550
of all impositions and any other liens on the property, which	1551
shall be deemed forever satisfied and discharged. The court or	1552
board of revision shall order such a transfer regardless of	1553
whether the value of the taxes, assessments, penalties, interest,	1554
and other charges due on the parcel, and the costs of the action,	1555
exceed the fair market value of the parcel. No further act of	1556
confirmation or other order shall be required for such a transfer,	1557
or for the extinguishment of any statutory or common law right of	1558
redemption.	1559

(C) If a county treasurer invokes the alternative redemption	1560
period pursuant to this section and if no community development	1561
organization, county land reutilization corporation, municipal	1562
corporation, county, township, or school district has requested	1563
title to the parcel, then upon adjudication of foreclosure of the	1564
parcel, the court or board of revision mayshall order the	1565
property sold as otherwise provided in Chapters 323. and 5721. of	1566
the Revised Code, and, failing any bid at any such sale, the	1567
parcel shall be forfeited to the state and otherwise disposed of	1568
pursuant to Chapter 5723. of the Revised Code.	1569

Sec. 323.79.  Any party to any proceeding instituted pursuant	1570
to sections 323.65 to 323.79 of the Revised Code who is aggrieved	1571
in any of the proceedings of the county board of revision under	1572
those sections may file an appeal in the court of common pleas	1573
pursuant to Chapters 2505. and 2506. of the Revised Code upon a	1574
final order of foreclosure and forfeiture by the board. A final	1575
order of foreclosure and forfeiture occurs upon confirmation of	1576
any sale or upon confirmation of any conveyance or transfer to a	1577
certificate holder, community development organization, county	1578
land reutilization corporation organized under Chapter 1724. of	1579
the Revised Code, municipal corporation, county, or township	1580
pursuant to sections 323.65 to 323.79 of the Revised Code. An	1581
appeal as provided in this section shall proceed as an appeal de	1582
novo and may include issues raised or adjudicated in the	1583
proceedings before the county board of revision, as well as other	1584
issues that are raised for the first time on appeal and that are	1585
pertinent to the abandoned land that is the subject of those	1586
proceedings.	1587

An appeal shall be filed not later than fourteen days after	1588
one of the datefollowing dates:	1589

(A) The date on which the order of confirmation of the sale	1590
or of the conveyance or transfer to a certificate holder,	1591
community development organization, county land reutilization	1592
corporation, municipal corporation, county, or townshipis filed	1593
with and journalized by the clerk of court;	1594

(B) In the case of a direct transfer to a certificate holder,	1595
community development organization, county land reutilization	1596
corporation, municipal corporation, county, or township under	1597
section 323.78 or division (G) of section 323.73 of the Revised	1598
Code, the date on which an order of transfer or conveyance,	1599
whether included in the decree of foreclosure or a separate order,	1600
is first filed with and journalized by the clerk of court. The	1601

The court does not have jurisdiction to hear any appeal filed	1602
after the expiration of thatthe applicable fourteen-day period.	1603
If the fourteenth day after the date on which the confirmation	1604
order is filed with the clerk of court falls upon a weekend or	1605
official holiday during which the court is closed, then the filing	1606
shall be made on the next day the court is open for business.	1607

The expiration of the fourteen-day period in which an appeal	1608
may be filed with respect to an abandoned parcel under this	1609
section shall not extinguish or otherwise affect the right of a	1610
party to redeem the parcel as otherwise provided in sections	1611
323.65 to 323.79 of the Revised Code.	1612

Sec. 715.261.  (A) As used in this section, "total:

1613

(1) "Total cost" means any costs incurred due to the use of	1614
employees, materials, or equipment of the municipal corporation or	1615
its agent pursuant to division (E) of this section, any costs	1616
arising out of contracts for labor, materials, or equipment, and	1617
costs of service of notice or publication required under this	1618
section.	1619

(2) "Abatement activity" means each instance of any of the	1620
following:	1621

(a) Removing, repairing, or securing insecure, unsafe,	1622
structurally defective, abandoned, deserted, or open and vacant	1623
buildings or other structures;	1624

(b) Making emergency corrections of hazardous conditions;

1625

(c) Abatement of any nuisance by a municipal corporation or	1626
its agent pursuant to division (E) of this section.	1627

(B) A municipal corporation or its agent pursuant to division	1628
(E) of this section may collect the total cost of removing,	1629
repairing, or securing insecure, unsafe, structurally defective,	1630
abandoned, deserted, or open and vacant buildings or other	1631
structures, of making emergency corrections of hazardous	1632
conditions, or of abating any nuisanceabatement activities by any	1633
of the following methods:prescribed in division (B)(1), (2), or	1634
(3) of this section.	1635

(1) TheFor each abatement activity in which costs are	1636
incurred, the clerk of the legislative authority of the municipal	1637
corporation or its agent pursuant to division (E) of this section	1638
may certify the total costs of each abatement activity, together	1639
with athe parcel number or another proper description of the	1640
lands on which the abatement activity occurred, the date the costs	1641
were incurred for each abatement activity, and the name of the	1642
owner of record at the time the costs were incurred for each	1643
abatement activity, to the county auditor who shall place the	1644
costs as a charge upon the tax list and duplicate. The costs are a	1645
lien upon such lands from and after the date the costs were	1646
incurred. The costs shall be collected as other taxes and returned	1647
to the municipal corporation or its agent pursuant to division (E)	1648
of this section, as directed by the clerk of the legislative	1649
authority in the certification of the total costs or in an	1650
affidavit from the agent delivered to the county auditor or county	1651
treasurer. The placement of the costs on the tax list and	1652
duplicate relates back to, and is effective in priority, as of the	1653
date the costs were incurred, provided that the municipal	1654
corporation or its agent pursuant to division (E) of this section	1655
certifies the total costs within one year from the date the costs	1656
were incurred.	1657

If a lien placed on a parcel of land pursuant to this	1658
division is extinguished as provided in division (H) of this	1659
section, a municipal corporation may pursue the remedy available	1660
under division (B)(2) of this section to recoup the costs incurred	1661
with respect to that parcel from any person that held title to the	1662
parcel at the time the costs were incurred.	1663

(2) The municipal corporation or its agent pursuant to	1664
division (E) of this section may commence a civil action to	1665
recover the total costs from the ownerperson that held title to	1666
the parcel at the time the costs were incurred.	1667

(3) A municipal corporation or its agent pursuant to division	1668
(E) of this section may file a lien on a parcel of land for the	1669
total costs incurred under this section with respect to the parcel	1670
by filing a written affidavit with the county recorder of the	1671
county in which the parcel is located that states the parcel	1672
number, the total costs incurred with respect to the parcel, and	1673
the date such costs were incurred. The municipal corporation or	1674
its agent may pursue a foreclosure action to enforce the lien in a	1675
court of competent jurisdiction or, pursuant to sections 323.65 to	1676
323.79 of the Revised Code, with the board of revision. The	1677
municipal corporation or its agent may elect to acquire the parcel	1678
by indicating such an election in the complaint for foreclosure or	1679
in an amended complaint. Upon the entry of a decree of	1680
foreclosure, the county sheriff shall advertise and offer the	1681
property for sale on at least one occasion. The minimum bid with	1682
regard to the sale of the foreclosed property shall equal the sum	1683
of the taxes, penalties, interest, costs, and assessments due and	1684
payable on the property, the total costs incurred by the municipal	1685
corporation or its agent with respect to the property, and any	1686
associated court costs and interest as authorized by law. An owner	1687
of the property may redeem the property by paying the minimum bid	1688
within ten days after the entry of the decree of foreclosure. If	1689
an owner fails to so redeem the property, and if the parcel is not	1690
sold for want of a minimum bid, the property shall be disposed of	1691
as follows:	1692

(a) If the municipal corporation or its agent elects to	1693
acquire the property, the parcel shall be transferred to the	1694
municipal corporation or its agent as if the property were	1695
transferred by all owners in title to the municipal corporation or	1696
its agent in lieu of foreclosure as provided in section 5722.10 of	1697
the Revised Code;	1698

(b) If the municipal corporation or its agent does not elect	1699
to acquire the property, the parcel shall be forfeited to the	1700
state or to a political subdivision or school district as provided	1701
in Chapter 5723. of the Revised Code.	1702

When a municipal corporation or its agent acquires property	1703
as provided in this division, the property shall not be subject to	1704
foreclosure or forfeiture under section 323.25 or Chapter 5721. or	1705
5723. of the Revised Code, and any lien on the property for costs	1706
incurred under this section or for any unpaid taxes, penalties,	1707
interest, charges, or assessments shall be extinguished.	1708

(C) This section applies to any action taken by a municipal	1709
corporation, or its agent pursuant to division (E) of this	1710
section, pursuant to section 715.26 of the Revised Code or	1711
pursuant to Section 3 of Article XVIII, Ohio Constitution.	1712

(D)(1) A municipal corporation or its agent pursuant to	1713
division (E) of this section shall not certify to the county	1714
auditor for placement upon the tax list and duplicate and the cost	1715
county auditor shall not place upon the tax list and duplicate as	1716
a charge against the land the costs of any action that it takes	1717
abatement activity undertaken under division (B) of this section	1718
if the actionany of the following apply:	1719

(a) The abatement activity occurred on land that has been	1720
transferred or sold to an electing subdivision as defined in	1721
section 5722.01 of the Revised Code, regardless of whether the	1722
electing subdivision is still the owner of the land, and the	1723
abatement activity occurred on a date prior to the transfer or	1724
confirmation of sale to the electing subdivision.	1725

(b) The abatement activity occurred on land that has been	1726
sold to a purchaser at sheriff's sale or auditor's sale, the	1727
abatement activity occurred on a date prior to the confirmation of	1728
sale, and the purchaser is not the owner of record of the land	1729
immediately prior to the judgment of foreclosure nor any of the	1730
following:	1731

(i) A member of that owner's immediate family;

1732

(ii) A person with a power of attorney appointed by that	1733
owner who subsequently transfers the land to the owner;	1734

(iii) A sole proprietorship owned by that owner or a member	1735
of that owner's immediate family;	1736

(iv) A partnership, trust, business trust, corporation, or	1737
association of which the owner or a member of the owner's	1738
immediate family owns or controls directly or indirectly more than	1739
fifty per cent.	1740

(c) The abatement activity is taken on land that has been	1741
forfeited to this state for delinquent taxes, unless the owner of	1742
record redeems the land.	1743

(2) Upon valid written notice to the county auditor by any	1744
owner possessing an ownership interest of record of the land or by	1745
an electing subdivision previously in the chain of title of the	1746
land that the costs of an abatement activity undertaken under	1747
division (B) of this section was certified for placement or placed	1748
upon the tax list and duplicate as a charge against the land in	1749
violation of this division, the county auditor shall promptly	1750
remove such charge from the tax duplicate. This written notice to	1751
the county auditor shall include all of the following:	1752

(a) The parcel number of the land;

1753

(b) The common address of the land;

1754

(c) The date of the recording of the transfer of the land to	1755
the owner or electing subdivision;	1756

(d) The charge allegedly placed in violation of this	1757
division.	1758

(E) A municipal corporation may enter into an agreement with	1759
a county land reutilization corporation organized under Chapter	1760
1724. of the Revised Code wherein the county land reutilization	1761
corporation agrees to act as the agent of the municipal	1762
corporation in connection with removing, repairing, or securing	1763
insecure, unsafe, structurally defective, abandoned, deserted, or	1764
open and vacant buildings or other structures, making emergency	1765
corrections of hazardous conditions, or abating any nuisance,	1766
including high weeds, overgrown brush, and trash and debris from	1767
vacant lots. The total costs of such actions may be collected by	1768
the corporation pursuant to division (B) of this section, and	1769
shall be paid to the corporation if it paid or incurred such costs	1770
and has not been reimbursed by the owner of record at the time of	1771
the action or any other party with a recorded interest in the	1772
land.	1773

(F) In the case of the lien of a county land reutilization	1774
corporation that is the agent of a municipal corporation, a	1775
notation shall be placed on the tax list and duplicate showing the	1776
amount of the lien ascribed specifically to the agent's total	1777
costs. The agent has standing to pursue a separate cause of action	1778
for money damages to satisfy the lien or pursue a foreclosure	1779
action in a court of competent jurisdiction or with the board of	1780
revision to enforce the lien without regard to occupancy. For	1781
purposes of a foreclosure proceeding by the county treasurer for	1782
delinquent taxes, this division does not affect the lien priority	1783
as between a county land reutilization corporation and the county	1784
treasurer, but the corporation's lien is superior to the lien of	1785
any other lienholder of the property. As to a direct action by a	1786
county land reutilization corporation, the lien for the taxes,	1787
assessment, charges, costs, penalties, and interest on the tax	1788
list and duplicate is in all cases superior to the lien of a	1789
county land reutilization corporation, whose lien for total costs	1790
shall be next in priority as against all other interests, except	1791
as provided in division (G) of this section.	1792

(G) A county land reutilization corporation acting as an	1793
agent of a municipal corporation under an agreement under this	1794
section may, with the county treasurer's consent, petition the	1795
court or board of revision with jurisdiction over an action	1796
undertaken under division (F) of this section pleading that the	1797
lien of the corporation, as agent, for the total costs shall be	1798
superior to the lien for the taxes, assessments, charges, costs,	1799
penalties, and interest. If the court or board of revision	1800
determines that the lien is for total costs paid or incurred by	1801
the corporation as such an agent, and that subordinating the lien	1802
for such taxes and other impositions to the lien of the	1803
corporation promotes the expeditious abatement of public	1804
nuisances, the court or board may order the lien for the taxes and	1805
other impositions to be subordinate to the corporation's lien. The	1806
court or board may not subordinate the lien for taxes and other	1807
such impositions to any other liens.	1808

(H) When a parcel of land upon which a lien has been placed	1809
under division (B)(1) or (3) of this section is transferred to a	1810
county land reutilization corporation, the lien on the parcel	1811
shall be extinguished if the lien is for costs or charges that	1812
were incurred before the date of the transfer to the corporation	1813
and if the corporation did not incur the costs or charges,	1814
regardless of whether the lien was attached or the costs or	1815
charges were certified before the date of transfer. In such a	1816
case, the county land reutilization corporation and its successors	1817
in title shall take title to the property free and clear of any	1818
such lien and shall be immune from liability in any action to	1819
collect such costs or charges.	1820

If a county land reutilization corporation takes title to	1821
property before any costs or charges have been certified or any	1822
lien has been placed with respect to the property under division	1823
(B)(1) or (3) of this section, the corporation shall be deemed a	1824
bona fide purchaser for value without knowledge of such costs or	1825
lien, regardless of whether the corporation had actual or	1826
constructive knowledge of the costs or lien, and any such lien	1827
shall be void and unenforceable against the corporation and its	1828
successors in title.	1829

(I) A municipal corporation or county land reutilization	1830
corporation may file an affidavit with the county recorder under	1831
section 5301.252 of the Revised Code stating the nature and extent	1832
of any proceedings undertaken under this section. Such an	1833
affidavit may include a legal description of a parcel or, in lieu	1834
thereof, the common address of the parcel and the permanent parcel	1835
number to which such address applies.	1836

Sec. 743.04. (A) For the purpose of paying the expenses of	1837
conducting and managing the waterworks of a municipal corporation,	1838
including operating expenses and the costs of permanent	1839
improvements, the director of public service or any other city	1840
official or body authorized by charter may assess and collect a	1841
water rent or charge of sufficient amount and in such manner as he	1842
the director, other official, or itbody determines to be most	1843
equitable from all tenements and premises supplied with water.	1844
When	1845

(1) When water rents or charges are not paid when due, the	1846
director or other official or body may do either or both of the	1847
following:	1848

(A)(a) Certify them, together with any penalties, to the	1849
county auditor. The county auditor shall place the certified	1850
amount on the real property tax list and duplicate against the	1851
property served by the connection if hethe auditor also receives	1852
from the director or other official or body additional	1853
certification that the unpaid rents or charges have arisen	1854
pursuant to a service contract made directly with an owner who	1855
occupies the property served.	1856

The amount placed on the tax list and duplicate shall be a	1857
lien on the property served from the date placed on the list and	1858
duplicate and shall be collected in the same manner as other	1859
taxes, except that, notwithstanding section 323.15 of the Revised	1860
Code, a county treasurer shall accept a payment in such amount	1861
when separately tendered as payment for the full amount of such	1862
unpaid water rents or charges and associated penalties. The lien	1863
shall be released immediately upon payment in full of the	1864
certified amount. Any amounts collected by the county treasurer	1865
under this division shall be immediately placed in the distinct	1866
fund established by section 743.06 of the Revised Code.	1867

(B)(b) Collect them by actions at law, in the name of the	1868
city from an owner, tenant, or other person who is liable to pay	1869
the rents or charges.	1870

(2) The director or other official body shall not certify to	1871
the county auditor for placement upon the tax list and duplicate	1872
and the county auditor shall not place upon the tax list and	1873
duplicate as a charge against the property the amount of any	1874
unpaid water rents or charges together with any penalties as	1875
described in division (A)(1)(a) of this section if any of the	1876
following apply:	1877

(a) The property served by the connection has been	1878
transferred or sold to an electing subdivision as defined in	1879
section 5722.01 of the Revised Code, regardless of whether the	1880
electing subdivision is still the owner of the property, and the	1881
unpaid water rents or charges together with any penalties have	1882
arisen from a period of time prior to the transfer or confirmation	1883
of sale to the electing subdivision;	1884

(b) The property served by the connection has been sold to a	1885
purchaser at sheriff's sale or auditor's sale, the unpaid water	1886
rents or charges together with any penalties have arisen from a	1887
period of time prior to the confirmation of sale, and the	1888
purchaser is not the owner of record of the property immediately	1889
prior to the judgment of foreclosure nor any of the following:	1890

(i) A member of that owner's immediate family;

1891

(ii) A person with a power of attorney appointed by that	1892
owner who subsequently transfers the land to the owner;	1893

(iii) A sole proprietorship owned by that owner or a member	1894
of that owner's immediate family;	1895

(iv) A partnership, trust, business trust, corporation, or	1896
association of which the owner or a member of the owner's	1897
immediate family owns or controls directly or indirectly more than	1898
fifty per cent.	1899

(c) The property served by the connection has been forfeited	1900
to this state for delinquent taxes, unless the owner of record	1901
redeems the property.	1902

(3) Upon valid written notice to the county auditor by any	1903
owner possessing an ownership interest of record of the property	1904
or by an electing subdivision previously in the chain of title of	1905
the property that the unpaid water rents or charges together with	1906
any penalties have been certified for placement or placed upon the	1907
tax list and duplicate as a charge against the property in	1908
violation of division (A)(2) of this section, the county auditor	1909
shall promptly remove such charge from the tax duplicate. This	1910
written notice to the county auditor shall include all of the	1911
following:	1912

(a) The parcel number of the property;

1913

(b) The common address of the property;

1914

(c) The date of the recording of the transfer of the property	1915
to the owner or electing subdivision;	1916

(d) The charge allegedly placed in violation of division	1917
(A)(2) of this section.	1918

(4) Each director or other official or body that assesses	1919
water rents or charges shall determine the actual amount of rents	1920
due based upon an actual reading of each customer's meter at least	1921
once in each three-month period, and at least quarterly the	1922
director or other official or body shall render a bill for the	1923
actual amount shown by the meter reading to be due, except	1924
estimated bills may be rendered if access to a customer's meter	1925
was unobtainable for a timely reading. Each director or other	1926
official or body that assesses water rents or charges shall	1927
establish procedures providing fair and reasonable opportunity for	1928
resolution of billing disputes.	1929

(5) When property to which water service is provided is about	1930
to be sold, any party to the sale or histhe agent of any such	1931
party may request the director or other official or body to read	1932
the meter at that property and to render within ten days following	1933
the date on which the request is made, a final bill for all	1934
outstanding rents and charges for water service. Such a request	1935
shall be made at least fourteen days prior to the transfer of the	1936
title of such property.	1937

(6) At any time prior to a certification under division	1938
(A)(1)(a) of this section, the director or other official or body	1939
shall accept any partial payment of unpaid water rents or charges,	1940
in the amount of ten dollars or more.	1941

(B)(1) When title to a parcel of land that is subject to any	1942
of the actions described in division (A)(1) of this section is	1943
transferred to a county land reutilization corporation, any lien	1944
placed on the parcel under division (A)(1)(a) of this section	1945
shall be extinguished, and the corporation shall not be held	1946
liable for unpaid rents or charges in any collection action	1947
brought under division (A)(1)(b) of this section, if the rents or	1948
charges certified under division (A)(1)(a) of this section or	1949
subject to collection under division (A)(1)(b) of this section	1950
were incurred before the date of the transfer to the corporation	1951
and if the corporation did not incur the rents or charges,	1952
regardless of whether the rents or charges were certified, the	1953
lien was attached, or the action was brought before the date of	1954
transfer. In such a case, the corporation and its successors in	1955
title shall take title to the property free and clear of any such	1956
lien and shall be immune from liability in any such collection	1957
action.	1958

If a county land reutilization corporation takes title to	1959
property before any rents or charges have been certified or any	1960
lien has been placed with respect to the property under division	1961
(A)(1) of this section, the corporation shall be deemed a bona	1962
fide purchaser for value without knowledge of such rents, charges,	1963
or lien, regardless of whether the corporation had actual or	1964
constructive knowledge of the rents, charges, or lien, and any	1965
such lien shall be void and unenforceable against the corporation	1966
and its successors in title.	1967

(2) If a lien placed on a parcel is extinguished as provided	1968
in division (B)(1) of this section, the municipal corporation may	1969
pursue the remedy available under division (A)(1)(b) of this	1970
section to recoup the rents and charges incurred with respect to	1971
the parcel from any owner, tenant, or other person liable to pay	1972
such rents and charges.	1973

Sec. 1724.02.  In furtherance of the purposes set forth in	1974
section 1724.01 of the Revised Code, a community improvement	1975
corporation shall have the following powers:	1976

(A)(1) To borrow money for any of the purposes of the	1977
community improvement corporation by means of loans, lines of	1978
credit, or any other financial instruments or securities,	1979
including the issuance of its bonds, debentures, notes, or other	1980
evidences of indebtedness, whether secured or unsecured, and to	1981
secure the same by mortgage, pledge, deed of trust, or other lien	1982
on its property, franchises, rights, and privileges of every kind	1983
and nature or any part thereof or interest therein; and	1984

(2) If the community improvement corporation is a county land	1985
reutilization corporation, the corporation may request, by	1986
resolution:	1987

(a) That the board of county commissioners of the county	1988
served by the corporation pledge a specifically identified source	1989
or sources of revenue pursuant to division (C) of section 307.78	1990
of the Revised Code as security for such borrowing by the	1991
corporation; and	1992

(b)(i) If the land subject to reutilization is located within	1993
an unincorporated area of the county, that the board of county	1994
commissioners issue notes under section 307.082 of the Revised	1995
Code for the purpose of constructing public infrastructure	1996
improvements and take other actions as the board determines are in	1997
the interest of the county and are authorized under sections	1998
5709.78 to 5709.81 of the Revised Code or bonds or notes under	1999
section 5709.81 of the Revised Code for the refunding purposes set	2000
forth in that section; or	2001

(ii) If the land subject to reutilization is located within	2002
the corporate boundaries of a municipal corporation, that the	2003
municipal corporation issue bonds for the purpose of constructing	2004
public infrastructure improvements and take such other actions as	2005
the municipal corporation determines are in its interest and are	2006
authorized under sections 5709.40 to 5709.43 of the Revised Code.	2007

(B) To make loans to any person, firm, partnership,	2008
corporation, joint stock company, association, or trust, and to	2009
establish and regulate the terms and conditions with respect to	2010
any such loans; provided that an economic development corporation	2011
shall not approve any application for a loan unless and until the	2012
person applying for said loan shows that the person has applied	2013
for the loan through ordinary banking or commercial channels and	2014
that the loan has been refused by at least one bank or other	2015
financial institution. Nothing in this division shall preclude a	2016
county land reutilization corporation from making revolving loans	2017
to community development corporations, private entities, or any	2018
person for the purposes contained in the corporation's plan under	2019
section 1724.10 of the Revised Code.	2020

(C) To purchase, receive, hold, manage, lease,	2021
lease-purchase, or otherwise acquire and to sell, convey,	2022
transfer, lease, sublease, or otherwise dispose of real and	2023
personal property, together with such rights and privileges as may	2024
be incidental and appurtenant thereto and the use thereof,	2025
including but not restricted to, any real or personal property	2026
acquired by the community improvement corporation from time to	2027
time in the satisfaction of debts or enforcement of obligations,	2028
and to enter into contracts with third parties, including the	2029
federal government, the state, any political subdivision, or any	2030
other entity. A county land reutilization corporation shall not	2031
acquire an interest in real property if such acquisition causes	2032
the percentagenumber of unoccupiedoccupied real property	2033
properties held by the corporation to become less than seventy	2034
exceed the greater of either fifty properties or twenty-five per	2035
cent of all real property held by the corporation for	2036
reutilization, reclamation, or rehabilitation. For the purposes of	2037
this division, "unoccupied" has the same meaning as "occupied real	2038
properties" includes all real properties that are not unoccupied	2039
as that term is defined in section 323.65 of the Revised Code.	2040

(D) To acquire the good will, business, rights, real and	2041
personal property, and other assets, or any part thereof, or	2042
interest therein, of any persons, firms, partnerships,	2043
corporations, joint stock companies, associations, or trusts, and	2044
to assume, undertake, or pay the obligations, debts, and	2045
liabilities of any such person, firm, partnership, corporation,	2046
joint stock company, association, or trust; to acquire, reclaim,	2047
manage, or contract for the management of improved or unimproved	2048
and underutilized real estate for the purpose of constructing	2049
industrial plants, other business establishments, or housing	2050
thereon, or causing the same to occur, for the purpose of	2051
assembling and enhancing utilization of the real estate, or for	2052
the purpose of disposing of such real estate to others in whole or	2053
in part for the construction of industrial plants, other business	2054
establishments, or housing; and to acquire, reclaim, manage,	2055
contract for the management of, construct or reconstruct, alter,	2056
repair, maintain, operate, sell, convey, transfer, lease,	2057
sublease, or otherwise dispose of industrial plants, business	2058
establishments, or housing.	2059

(E) To acquire, subscribe for, own, hold, sell, assign,	2060
transfer, mortgage, pledge, or otherwise dispose of the stock,	2061
shares, bonds, debentures, notes, or other securities and	2062
evidences of interest in, or indebtedness of, any person, firm,	2063
corporation, joint stock company, association, or trust, and while	2064
the owner or holder thereof, to exercise all the rights, powers,	2065
and privileges of ownership, including the right to vote therein,	2066
provided that no tax revenue, if any, received by a community	2067
improvement corporation shall be used for such acquisition or	2068
subscription.	2069

(F) To mortgage, pledge, or otherwise encumber any property	2070
acquired pursuant to the powers contained in divisionsdivision	2071
(C), (D), or (E) of this section.	2072

(G) Nothing in this section shall limit the right of a	2073
community improvement corporation to become a member of or a	2074
stockholder in a corporation formed under Chapter 1726. of the	2075
Revised Code.	2076

(H) To serve as an agent for grant applications and for the	2077
administration of grants, or to make applications as principal for	2078
grants for county land reutilization corporations.	2079

(I) To exercise the powers enumerated under Chapter 5722. of	2080
the Revised Code on behalf of a county that organizes or contracts	2081
with a county land reutilization corporation.	2082

(J) To engage in code enforcement and nuisance abatement,	2083
including, but not limited to, cutting grass and weeds, boarding	2084
up vacant or abandoned structures, and demolishing condemned	2085
structures on properties that are subject to a delinquent tax or	2086
assessment lien, or property for which a municipal corporation or	2087
township has contracted with a county land reutilization	2088
corporation to provide code enforcement or nuisance abatement	2089
assistance.	2090

(K) To charge fees or exchange in-kind goods or services for	2091
services rendered to political subdivisions and other persons or	2092
entities for whom services are rendered.	2093

(L) To employ and provide compensation for an executive	2094
director who shall manage the operations of a county land	2095
reutilization corporation and employ others for the benefit of the	2096
corporation as approved and funded by the board of directors. No	2097
employee of the corporation is or shall be deemed to be an	2098
employee of the political subdivision for whose benefit the	2099
corporation is organized solely because the employee is employed	2100
by the corporation.	2101

(M) To purchase tax certificates at auction, negotiated sale,	2102
or from a third party who purchased and is a holder of one or more	2103
tax certificates issued pursuant to sections 5721.30 to 5721.43 of	2104
the Revised Code.	2105

(N) To be assigned a mortgage on real property from a	2106
mortgagee in lieu of acquiring such real property subject to a	2107
mortgage.	2108

(O) To do all acts and things necessary or convenient to	2109
carry out the purposes of section 1724.01 of the Revised Code and	2110
the powers especially created for a community improvement	2111
corporation in Chapter 1724. of the Revised Code, including, but	2112
not limited to, contracting with the federal government, the state	2113
or any political subdivision, a board of county commissioners	2114
pursuant to section 307.07 of the Revised Code, a county auditor	2115
pursuant to section 319.10 of the Revised Code, a county treasurer	2116
pursuant to section 321.49 of the Revised Code, and any other	2117
party, whether nonprofit or for-profit. An employee of a board of	2118
county commissioners, county auditor, or county treasurer who,	2119
pursuant to a contract entered into in accordance with section	2120
307.07, 319.10, or 321.49 of the Revised Code, provides services	2121
to a county land reutilization corporation shall remain an	2122
employee of the county during the provision of those services.	2123

The powers enumerated in this chapter shall not be construed	2124
to limit the general powers of a community improvement	2125
corporation. The powers granted under this chapter are in addition	2126
to those powers granted by any other chapter of the Revised Code,	2127
but, as to a county land reutilization corporation, shall be used	2128
only for the purposes enumerated under division (B)(2) of section	2129
1724.01 of the Revised Code.	2130

Sec. 1724.10. (A) A community improvement corporation may be	2131
designated:	2132

(1) By a county, one or more townships, one or more municipal	2133
corporations, two or more adjoining counties, or any combination	2134
of the foregoing as the agency of each such political subdivision	2135
for the industrial, commercial, distribution, and research	2136
development in such political subdivision when the legislative	2137
authority of such political subdivision has determined that the	2138
policy of the political subdivision is to promote the health,	2139
safety, morals, and general welfare of its inhabitants through the	2140
designation of a community improvement corporation as such agency;	2141

(2) Solely by a county as the agency for the reclamation,	2142
rehabilitation, and reutilization of vacant, abandoned,	2143
tax-foreclosed, or other real property in the county;	2144

(3) By any political subdivision as the agency for the	2145
reclamation, rehabilitation, and reutilization of vacant,	2146
abandoned, tax-foreclosed, or other real property within the	2147
political subdivision if the subdivision enters into an agreement	2148
with the community improvement corporation that is the agency of a	2149
county, under division (A)(2) of this section, designating the	2150
corporation as the agency of the political subdivision.	2151

(B) Designations under this section shall be made by the	2152
legislative authority of the political subdivision by resolution	2153
or ordinance. Any political subdivision which has designated a	2154
community improvement corporation as such agency under this	2155
section may enter into an agreement with it to provide any one or	2156
more of the following:	2157

(1) That the community improvement corporation shall prepare	2158
a plan for the political subdivision of industrial, commercial,	2159
distribution, and research development, or of reclamation,	2160
rehabilitation, and reutilization of vacant, abandoned,	2161
tax-foreclosed, or other real property, and such plan shall	2162
provide therein the extent to which the community improvement	2163
corporation shall participate as the agency of the political	2164
subdivision in carrying out such plan. Such plan shall be	2165
confirmed by the legislative authority of the political	2166
subdivision. A community improvement corporation may insure	2167
mortgage payments required by a first mortgage on any industrial,	2168
economic, commercial, or civic property for which funds have been	2169
loaned by any person, corporation, bank, or financial or lending	2170
institution upon such terms and conditions as the community	2171
improvement corporation may prescribe. A community improvement	2172
corporation may incur debt, mortgage its property acquired under	2173
this section or otherwise, and issue its obligations, for the	2174
purpose of acquiring, constructing, improving, and equipping	2175
buildings, structures, and other properties, and acquiring sites	2176
therefor, for lease or sale by the community improvement	2177
corporation in order to carry out its participation in such plan.	2178
Except as provided for in division (C) of section 307.78 of the	2179
Revised Code, any such debt shall be solely that of the	2180
corporation and shall not be secured by the pledge of any moneys	2181
received or to be received from any political subdivision. All	2182
revenue bonds issued under sections 1724.02 and 1724.10 of the	2183
Revised Code are lawful investments of banks, savings and loan	2184
associations, deposit guarantee associations, trust companies,	2185
trustees, fiduciaries, trustees or other officers having charge of	2186
sinking or bond retirement funds of municipal corporations and	2187
other subdivisions of the state, and of domestic insurance	2188
companies notwithstanding sections 3907.14 and 3925.08 of the	2189
Revised Code. Not less than two-fifths of the governing board of	2190
any economic development corporation designated as the agency of	2191
one or more political subdivisions shall be composed of mayors,	2192
members of municipal legislative authorities, members of boards of	2193
township trustees, members of boards of county commissioners, or	2194
any other appointed or elected officers of such political	2195
subdivisions, provided that at least one officer from each	2196
political subdivision shall be a member of the governing board.	2197
Membership on the governing board of a community improvement	2198
corporation does not constitute the holding of a public office or	2199
employment within the meaning of sections 731.02 and 731.12 of the	2200
Revised Code or any other section of the Revised Code. The board	2201
of directors of a county land reutilization corporation shall be	2202
composed of the members set forth in section 1724.03 of the	2203
Revised Code. Membership on such governing boards shall not	2204
constitute an interest, either direct or indirect, in a contract	2205
or expenditure of money by any municipal corporation, township,	2206
county, or other political subdivision. No member of such	2207
governing boards shall be disqualified from holding any public	2208
office or employment, nor shall such member forfeit any such	2209
office or employment, by reason of membership on the governing	2210
board of a community improvement corporation notwithstanding any	2211
law to the contrary.	2212

Actions taken under this section shall be in accordance with	2213
any applicable planning or zoning regulations.	2214

Any agreement entered into under this section may be amended	2215
or supplemented from time to time by the parties thereto.	2216

An economic development corporation designated as the agency	2217
of a political subdivision under this section shall promote and	2218
encourage the establishment and growth in such subdivision of	2219
industrial, commercial, distribution, and research facilities. A	2220
county land reutilization corporation designated as the agency of	2221
a political subdivision in an agreement between a political	2222
subdivision and a corporation shall promote the reclamation,	2223
rehabilitation, and reutilization of vacant, abandoned,	2224
tax-foreclosed, or other real property in the subdivision.	2225

(2) Authorization for the community improvement corporation	2226
to sell or to lease any lands or interests in lands owned by the	2227
political subdivision determined from time to time by the	2228
legislative authority thereof not to be required by such political	2229
subdivision for its purposes, for uses determined by the	2230
legislative authority as those that will promote the welfare of	2231
the people of the political subdivision, stabilize the economy,	2232
provide employment, assist in the development of industrial,	2233
commercial, distribution, and research activities to the benefit	2234
of the people of the political subdivision, will provide	2235
additional opportunities for their gainful employment, or will	2236
promote the reclamation, rehabilitation, and reutilization of	2237
vacant, abandoned, tax-foreclosed, or other real property within	2238
the subdivision. The legislative authority shall specify the	2239
consideration for such sale or lease and any other terms thereof.	2240
Any determinations made by the legislative authority under this	2241
division shall be conclusive. The community improvement	2242
corporation acting through its officers and on behalf and as agent	2243
of the political subdivision shall execute the necessary	2244
instruments, including deeds conveying the title of the political	2245
subdivision or leases, to accomplish such sale or lease. Such	2246
conveyance or lease shall be made without advertising and receipt	2247
of bids. A copy of such agreement shall be recorded in the office	2248
of the county recorder of any county in which lands or interests	2249
in lands to be sold or leased are situated prior to the recording	2250
of a deed or lease executed pursuant to such agreement. The county	2251
recorder shall not charge a county land reutilization corporation	2252
a fee as otherwise provided in section 317.32 of the Revised Code	2253
for the recording, indexing, or making of a certified copy or for	2254
the filing of any instrument by a county land reutilization	2255
corporation consistent with its public purposes.	2256

(3) That the political subdivision executing the agreement	2257
will convey to the community improvement corporation lands and	2258
interests in lands owned by the political subdivision and	2259
determined by the legislative authority thereof not to be required	2260
by the political subdivision for its purposes and that such	2261
conveyance of such land or interests in land will promote the	2262
welfare of the people of the political subdivision, stabilize the	2263
economy, provide employment, assist in the development of	2264
industrial, commercial, distribution, and research activities to	2265
the benefit of the people of the political subdivision, provide	2266
additional opportunities for their gainful employment or will	2267
promote the reclamation, rehabilitation, and reutilization of	2268
vacant, abandoned, tax-foreclosed, or other real property in the	2269
subdivision, for the consideration and upon the terms established	2270
in the agreement, and further that as the agency for development	2271
or land reutilization the community improvement corporation may	2272
acquire from others additional lands or interests in lands, and	2273
any lands or interests in land so conveyed by it for uses that	2274
will promote the welfare of the people of the political	2275
subdivision, stabilize the economy, provide employment, assist in	2276
the development of industrial, commercial, distribution, and	2277
research activities required for the people of the political	2278
subdivision and for their gainful employment or will promote the	2279
reclamation, rehabilitation, and reutilization of vacant,	2280
abandoned, tax-foreclosed, or other real property in the	2281
subdivision. Any conveyance or lease by the political subdivision	2282
to the community improvement corporation shall be made without	2283
advertising and receipt of bids. If any lands or interests in land	2284
conveyed by a political subdivision under this division are sold	2285
by the community improvement corporation at a price in excess of	2286
the consideration received by the political subdivision from the	2287
community improvement corporation, such excess shall be paid to	2288
such political subdivision after deducting, to the extent and in	2289
the manner provided in the agreement, the costs of such	2290
acquisition and sale, taxes, assessments, costs of maintenance,	2291
costs of improvements to the land by the community improvement	2292
corporation, service fees, and any debt service charges of the	2293
corporation attributable to such land or interests.	2294

Sec. 2744.01.  As used in this chapter:

2295

(A) "Emergency call" means a call to duty, including, but not	2296
limited to, communications from citizens, police dispatches, and	2297
personal observations by peace officers of inherently dangerous	2298
situations that demand an immediate response on the part of a	2299
peace officer.	2300

(B) "Employee" means an officer, agent, employee, or servant,	2301
whether or not compensated or full-time or part-time, who is	2302
authorized to act and is acting within the scope of the officer's,	2303
agent's, employee's, or servant's employment for a political	2304
subdivision. "Employee" does not include an independent contractor	2305
and does not include any individual engaged by a school district	2306
pursuant to section 3319.301 of the Revised Code. "Employee"	2307
includes any elected or appointed official of a political	2308
subdivision. "Employee" also includes a person who has been	2309
convicted of or pleaded guilty to a criminal offense and who has	2310
been sentenced to perform community service work in a political	2311
subdivision whether pursuant to section 2951.02 of the Revised	2312
Code or otherwise, and a child who is found to be a delinquent	2313
child and who is ordered by a juvenile court pursuant to section	2314
2152.19 or 2152.20 of the Revised Code to perform community	2315
service or community work in a political subdivision.	2316

(C)(1) "Governmental function" means a function of a	2317
political subdivision that is specified in division (C)(2) of this	2318
section or that satisfies any of the following:	2319

(a) A function that is imposed upon the state as an	2320
obligation of sovereignty and that is performed by a political	2321
subdivision voluntarily or pursuant to legislative requirement;	2322

(b) A function that is for the common good of all citizens of	2323
the state;	2324

(c) A function that promotes or preserves the public peace,	2325
health, safety, or welfare; that involves activities that are not	2326
engaged in or not customarily engaged in by nongovernmental	2327
persons; and that is not specified in division (G)(2) of this	2328
section as a proprietary function.	2329

(2) A "governmental function" includes, but is not limited	2330
to, the following:	2331

(a) The provision or nonprovision of police, fire, emergency	2332
medical, ambulance, and rescue services or protection;	2333

(b) The power to preserve the peace; to prevent and suppress	2334
riots, disturbances, and disorderly assemblages; to prevent,	2335
mitigate, and clean up releases of oil and hazardous and extremely	2336
hazardous substances as defined in section 3750.01 of the Revised	2337
Code; and to protect persons and property;	2338

(c) The provision of a system of public education;

2339

(d) The provision of a free public library system;

2340

(e) The regulation of the use of, and the maintenance and	2341
repair of, roads, highways, streets, avenues, alleys, sidewalks,	2342
bridges, aqueducts, viaducts, and public grounds;	2343

(f) Judicial, quasi-judicial, prosecutorial, legislative, and	2344
quasi-legislative functions;	2345

(g) The construction, reconstruction, repair, renovation,	2346
maintenance, and operation of buildings that are used in	2347
connection with the performance of a governmental function,	2348
including, but not limited to, office buildings and courthouses;	2349

(h) The design, construction, reconstruction, renovation,	2350
repair, maintenance, and operation of jails, places of juvenile	2351
detention, workhouses, or any other detention facility, as defined	2352
in section 2921.01 of the Revised Code;	2353

(i) The enforcement or nonperformance of any law;

2354

(j) The regulation of traffic, and the erection or	2355
nonerection of traffic signs, signals, or control devices;	2356

(k) The collection and disposal of solid wastes, as defined	2357
in section 3734.01 of the Revised Code, including, but not limited	2358
to, the operation of solid waste disposal facilities, as	2359
"facilities" is defined in that section, and the collection and	2360
management of hazardous waste generated by households. As used in	2361
division (C)(2)(k) of this section, "hazardous waste generated by	2362
households" means solid waste originally generated by individual	2363
households that is listed specifically as hazardous waste in or	2364
exhibits one or more characteristics of hazardous waste as defined	2365
by rules adopted under section 3734.12 of the Revised Code, but	2366
that is excluded from regulation as a hazardous waste by those	2367
rules.	2368

(l) The provision or nonprovision, planning or design,	2369
construction, or reconstruction of a public improvement,	2370
including, but not limited to, a sewer system;	2371

(m) The operation of a job and family services department or	2372
agency, including, but not limited to, the provision of assistance	2373
to aged and infirm persons and to persons who are indigent;	2374

(n) The operation of a health board, department, or agency,	2375
including, but not limited to, any statutorily required or	2376
permissive program for the provision of immunizations or other	2377
inoculations to all or some members of the public, provided that a	2378
"governmental function" does not include the supply, manufacture,	2379
distribution, or development of any drug or vaccine employed in	2380
any such immunization or inoculation program by any supplier,	2381
manufacturer, distributor, or developer of the drug or vaccine;	2382

(o) The operation of mental health facilities, mental	2383
retardation or developmental disabilities facilities, alcohol	2384
treatment and control centers, and children's homes or agencies;	2385

(p) The provision or nonprovision of inspection services of	2386
all types, including, but not limited to, inspections in	2387
connection with building, zoning, sanitation, fire, plumbing, and	2388
electrical codes, and the taking of actions in connection with	2389
those types of codes, including, but not limited to, the approval	2390
of plans for the construction of buildings or structures and the	2391
issuance or revocation of building permits or stop work orders in	2392
connection with buildings or structures;	2393

(q) Urban renewal projects and the elimination of slum	2394
conditions, including the performance of any activity that a	2395
county land reutilization corporation is authorized to perform	2396
under Chapter 1724. or 5722. of the Revised Code;	2397

(r) Flood control measures;

2398

(s) The design, construction, reconstruction, renovation,	2399
operation, care, repair, and maintenance of a township cemetery;	2400

(t) The issuance of revenue obligations under section 140.06	2401
of the Revised Code;	2402

(u) The design, construction, reconstruction, renovation,	2403
repair, maintenance, and operation of any school athletic	2404
facility, school auditorium, or gymnasium or any recreational area	2405
or facility, including, but not limited to, any of the following:	2406

(i) A park, playground, or playfield;

2407

(ii) An indoor recreational facility;

2408

(iii) A zoo or zoological park;

2409

(iv) A bath, swimming pool, pond, water park, wading pool,	2410
wave pool, water slide, or other type of aquatic facility;	2411

(v) A golf course;

2412

(vi) A bicycle motocross facility or other type of	2413
recreational area or facility in which bicycling, skating, skate	2414
boarding, or scooter riding is engaged;	2415

(vii) A rope course or climbing walls;

2416

(viii) An all-purpose vehicle facility in which all-purpose	2417
vehicles, as defined in section 4519.01 of the Revised Code, are	2418
contained, maintained, or operated for recreational activities.	2419

(v) The provision of public defender services by a county or	2420
joint county public defender's office pursuant to Chapter 120. of	2421
the Revised Code;	2422

(w)(i) At any time before regulations prescribed pursuant to	2423
49 U.S.C.A 20153 become effective, the designation, establishment,	2424
design, construction, implementation, operation, repair, or	2425
maintenance of a public road rail crossing in a zone within a	2426
municipal corporation in which, by ordinance, the legislative	2427
authority of the municipal corporation regulates the sounding of	2428
locomotive horns, whistles, or bells;	2429

(ii) On and after the effective date of regulations	2430
prescribed pursuant to 49 U.S.C.A. 20153, the designation,	2431
establishment, design, construction, implementation, operation,	2432
repair, or maintenance of a public road rail crossing in such a	2433
zone or of a supplementary safety measure, as defined in 49	2434
U.S.C.A 20153, at or for a public road rail crossing, if and to	2435
the extent that the public road rail crossing is excepted,	2436
pursuant to subsection (c) of that section, from the requirement	2437
of the regulations prescribed under subsection (b) of that	2438
section.	2439

(x) A function that the general assembly mandates a political	2440
subdivision to perform.	2441

(D) "Law" means any provision of the constitution, statutes,	2442
or rules of the United States or of this state; provisions of	2443
charters, ordinances, resolutions, and rules of political	2444
subdivisions; and written policies adopted by boards of education.	2445
When used in connection with the "common law," this definition	2446
does not apply.	2447

(E) "Motor vehicle" has the same meaning as in section	2448
4511.01 of the Revised Code.	2449

(F) "Political subdivision" or "subdivision" means a	2450
municipal corporation, township, county, school district, or other	2451
body corporate and politic responsible for governmental activities	2452
in a geographic area smaller than that of the state. "Political	2453
subdivision" includes, but is not limited to, a county hospital	2454
commission appointed under section 339.14 of the Revised Code,	2455
board of hospital commissioners appointed for a municipal hospital	2456
under section 749.04 of the Revised Code, board of hospital	2457
trustees appointed for a municipal hospital under section 749.22	2458
of the Revised Code, regional planning commission created pursuant	2459
to section 713.21 of the Revised Code, county planning commission	2460
created pursuant to section 713.22 of the Revised Code, joint	2461
planning council created pursuant to section 713.231 of the	2462
Revised Code, interstate regional planning commission created	2463
pursuant to section 713.30 of the Revised Code, port authority	2464
created pursuant to section 4582.02 or 4582.26 of the Revised Code	2465
or in existence on December 16, 1964, regional council established	2466
by political subdivisions pursuant to Chapter 167. of the Revised	2467
Code, emergency planning district and joint emergency planning	2468
district designated under section 3750.03 of the Revised Code,	2469
joint emergency medical services district created pursuant to	2470
section 307.052 of the Revised Code, fire and ambulance district	2471
created pursuant to section 505.375 of the Revised Code, joint	2472
interstate emergency planning district established by an agreement	2473
entered into under that section, county solid waste management	2474
district and joint solid waste management district established	2475
under section 343.01 or 343.012 of the Revised Code, community	2476
school established under Chapter 3314. of the Revised Code, county	2477
land reutilization corporation organized under Chapter 1724. of	2478
the Revised Code, the county or counties served by a	2479
community-based correctional facility and program or district	2480
community-based correctional facility and program established and	2481
operated under sections 2301.51 to 2301.58 of the Revised Code, a	2482
community-based correctional facility and program or district	2483
community-based correctional facility and program that is so	2484
established and operated, and the facility governing board of a	2485
community-based correctional facility and program or district	2486
community-based correctional facility and program that is so	2487
established and operated.	2488

(G)(1) "Proprietary function" means a function of a political	2489
subdivision that is specified in division (G)(2) of this section	2490
or that satisfies both of the following:	2491

(a) The function is not one described in division (C)(1)(a)	2492
or (b) of this section and is not one specified in division (C)(2)	2493
of this section;	2494

(b) The function is one that promotes or preserves the public	2495
peace, health, safety, or welfare and that involves activities	2496
that are customarily engaged in by nongovernmental persons.	2497

(2) A "proprietary function" includes, but is not limited to,	2498
the following:	2499

(a) The operation of a hospital by one or more political	2500
subdivisions;	2501

(b) The design, construction, reconstruction, renovation,	2502
repair, maintenance, and operation of a public cemetery other than	2503
a township cemetery;	2504

(c) The establishment, maintenance, and operation of a	2505
utility, including, but not limited to, a light, gas, power, or	2506
heat plant, a railroad, a busline or other transit company, an	2507
airport, and a municipal corporation water supply system;	2508

(d) The maintenance, destruction, operation, and upkeep of a	2509
sewer system;	2510

(e) The operation and control of a public stadium,	2511
auditorium, civic or social center, exhibition hall, arts and	2512
crafts center, band or orchestra, or off-street parking facility.	2513

(H) "Public roads" means public roads, highways, streets,	2514
avenues, alleys, and bridges within a political subdivision.	2515
"Public roads" does not include berms, shoulders, rights-of-way,	2516
or traffic control devices unless the traffic control devices are	2517
mandated by the Ohio manual of uniform traffic control devices.	2518

(I) "State" means the state of Ohio, including, but not	2519
limited to, the general assembly, the supreme court, the offices	2520
of all elected state officers, and all departments, boards,	2521
offices, commissions, agencies, colleges and universities,	2522
institutions, and other instrumentalities of the state of Ohio.	2523
"State" does not include political subdivisions.	2524

Sec. 5709.12.  (A) As used in this section, "independent	2525
living facilities" means any residential housing facilities and	2526
related property that are not a nursing home, residential care	2527
facility, or residential facility as defined in division (A) of	2528
section 5701.13 of the Revised Code.	2529

(B) Lands, houses, and other buildings belonging to a county,	2530
township, or municipal corporation and used exclusively for the	2531
accommodation or support of the poor, or leased to the state or	2532
any political subdivision for public purposes shall be exempt from	2533
taxation. Real and tangible personal property belonging to	2534
institutions that is used exclusively for charitable purposes	2535
shall be exempt from taxation, including real property belonging	2536
to an institution that is a nonprofit corporation that receives a	2537
grant under the Thomas Alva Edison grant program authorized by	2538
division (C) of section 122.33 of the Revised Code at any time	2539
during the tax year and being held for leasing or resale to	2540
others. If, at any time during a tax year for which such property	2541
is exempted from taxation, the corporation ceases to qualify for	2542
such a grant, the director of development shall notify the tax	2543
commissioner, and the tax commissioner shall cause the property to	2544
be restored to the tax list beginning with the following tax year.	2545
All property owned and used by a nonprofit organization	2546
exclusively for a home for the aged, as defined in section 5701.13	2547
of the Revised Code, also shall be exempt from taxation.	2548

(C)(1) If a home for the aged described in division (B)(1) of	2549
section 5701.13 of the Revised Code is operated in conjunction	2550
with or at the same site as independent living facilities, the	2551
exemption granted in division (B) of this section shall include	2552
kitchen, dining room, clinic, entry ways, maintenance and storage	2553
areas, and land necessary for access commonly used by both	2554
residents of the home for the aged and residents of the	2555
independent living facilities. Other facilities commonly used by	2556
both residents of the home for the aged and residents of	2557
independent living units shall be exempt from taxation only if the	2558
other facilities are used primarily by the residents of the home	2559
for the aged. Vacant land currently unused by the home, and	2560
independent living facilities and the lands connected with them	2561
are not exempt from taxation. Except as provided in division	2562
(A)(1) of section 5709.121 of the Revised Code, property of a home	2563
leased for nonresidential purposes is not exempt from taxation.	2564

(2) Independent living facilities are exempt from taxation if	2565
they are operated in conjunction with or at the same site as a	2566
home for the aged described in division (B)(2) of section 5701.13	2567
of the Revised Code; operated by a corporation, association, or	2568
trust described in division (B)(1)(b) of that section; operated	2569
exclusively for the benefit of members of the corporation,	2570
association, or trust who are retired, aged, or infirm; and	2571
provided to those members without charge in consideration of their	2572
service, without compensation, to a charitable, religious,	2573
fraternal, or educational institution. For the purposes of	2574
division (C)(2) of this section, "compensation" does not include	2575
furnishing room and board, clothing, health care, or other	2576
necessities, or stipends or other de minimis payments to defray	2577
the cost thereof.	2578

(D)(1) A private corporation established under federal law,	2579
as defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629,	2580
as amended, the objects of which include encouraging the	2581
advancement of science generally, or of a particular branch of	2582
science, the promotion of scientific research, the improvement of	2583
the qualifications and usefulness of scientists, or the increase	2584
and diffusion of scientific knowledge is conclusively presumed to	2585
be a charitable or educational institution. A private corporation	2586
established as a nonprofit corporation under the laws of a state,	2587
that is exempt from federal income taxation under section	2588
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26	2589
U.S.C.A. 1, as amended, and that has as its principal purpose one	2590
or more of the foregoing objects, also is conclusively presumed to	2591
be a charitable or educational institution.	2592

The fact that an organization described in this division	2593
operates in a manner that results in an excess of revenues over	2594
expenses shall not be used to deny the exemption granted by this	2595
section, provided such excess is used, or is held for use, for	2596
exempt purposes or to establish a reserve against future	2597
contingencies; and, provided further, that such excess may not be	2598
distributed to individual persons or to entities that would not be	2599
entitled to the tax exemptions provided by this chapter. Nor shall	2600
the fact that any scientific information diffused by the	2601
organization is of particular interest or benefit to any of its	2602
individual members be used to deny the exemption granted by this	2603
section, provided that such scientific information is available to	2604
the public for purchase or otherwise.	2605

(2) Division (D)(2) of this section does not apply to real	2606
property exempted from taxation under this section and division	2607
(A)(3) of section 5709.121 of the Revised Code and belonging to a	2608
nonprofit corporation described in division (D)(1) of this section	2609
that has received a grant under the Thomas Alva Edison grant	2610
program authorized by division (C) of section 122.33 of the	2611
Revised Code during any of the tax years the property was exempted	2612
from taxation.	2613

When a private corporation described in division (D)(1) of	2614
this section sells all or any portion of a tract, lot, or parcel	2615
of real estate that has been exempt from taxation under this	2616
section and section 5709.121 of the Revised Code, the portion sold	2617
shall be restored to the tax list for the year following the year	2618
of the sale and, except in connection with a sale and transfer of	2619
such a tract, lot, or parcel to a county land reutilization	2620
corporation organized under Chapter 1724. of the Revised Code, a	2621
charge shall be levied against the sold property in an amount	2622
equal to the tax savings on such property during the four tax	2623
years preceding the year the property is placed on the tax list.	2624
The tax savings equals the amount of the additional taxes that	2625
would have been levied if such property had not been exempt from	2626
taxation.	2627

The charge constitutes a lien of the state upon such property	2628
as of the first day of January of the tax year in which the charge	2629
is levied and continues until discharged as provided by law. The	2630
charge may also be remitted for all or any portion of such	2631
property that the tax commissioner determines is entitled to	2632
exemption from real property taxation for the year such property	2633
is restored to the tax list under any provision of the Revised	2634
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40,	2635
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84,	2636
upon an application for exemption covering the year such property	2637
is restored to the tax list filed under section 5715.27 of the	2638
Revised Code.	2639

(E) Real property held by an organization organized and	2640
operated exclusively for charitable purposes as described under	2641
section 501(c)(3) of the Internal Revenue Code and exempt from	2642
federal taxation under section 501(a) of the Internal Revenue	2643
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose	2644
of constructing or rehabilitating residences for eventual transfer	2645
to qualified low-income families through sale, lease, or land	2646
installment contract, shall be exempt from taxation.	2647

The exemption shall commence on the day title to the property	2648
is transferred to the organization and shall continue to the end	2649
of the tax year in which the organization transfers title to the	2650
property to a qualified low-income family. In no case shall the	2651
exemption extend beyond the second succeeding tax year following	2652
the year in which the title was transferred to the organization.	2653
If the title is transferred to the organization and from the	2654
organization to a qualified low-income family in the same tax	2655
year, the exemption shall continue to the end of that tax year.	2656
The proportionate amount of taxes that are a lien but not yet	2657
determined, assessed, and levied for the tax year in which title	2658
is transferred to the organization shall be remitted by the county	2659
auditor for each day of the year that title is held by the	2660
organization.	2661

Upon transferring the title to another person, the	2662
organization shall file with the county auditor an affidavit	2663
affirming that the title was transferred to a qualified low-income	2664
family or that the title was not transferred to a qualified	2665
low-income family, as the case may be; if the title was	2666
transferred to a qualified low-income family, the affidavit shall	2667
identify the transferee by name. If the organization transfers	2668
title to the property to anyone other than a qualified low-income	2669
family, the exemption, if it has not previously expired, shall	2670
terminate, and the property shall be restored to the tax list for	2671
the year following the year of the transfer and a charge shall be	2672
levied against the property in an amount equal to the amount of	2673
additional taxes that would have been levied if such property had	2674
not been exempt from taxation. The charge constitutes a lien of	2675
the state upon such property as of the first day of January of the	2676
tax year in which the charge is levied and continues until	2677
discharged as provided by law.	2678

The application for exemption shall be filed as otherwise	2679
required under section 5715.27 of the Revised Code, except that	2680
the organization holding the property shall file with its	2681
application documentation substantiating its status as an	2682
organization organized and operated exclusively for charitable	2683
purposes under section 501(c)(3) of the Internal Revenue Code and	2684
its qualification for exemption from federal taxation under	2685
section 501(a) of the Internal Revenue Code, and affirming its	2686
intention to construct or rehabilitate the property for the	2687
eventual transfer to qualified low-income families.	2688

As used in this division, "qualified low-income family" means	2689
a family whose income does not exceed two hundred per cent of the	2690
official federal poverty guidelines as revised annually in	2691
accordance with section 673(2) of the "Omnibus Budget	2692
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as	2693
amended, for a family size equal to the size of the family whose	2694
income is being determined.	2695

(F)(1)(a) Real property held by a county land reutilization	2696
corporation organized under Chapter 1724. of the Revised Code	2697
shall be exempt from taxation. Notwithstanding section 5715.27 of	2698
the Revised Code, a county land reutilization corporation is not	2699
required to apply to any county or state agency in order to	2700
qualify for the exemption.	2701

(b) Real property acquired or held by an electing subdivision	2702
other than a county land reutilization corporation on or after	2703
April 9, 2009, for the purpose of implementing an effective land	2704
reutilization program or for a related public purpose shall be	2705
exempt from taxation until sold or transferred by the electing	2706
subdivision. Notwithstanding section 5715.27 of the Revised Code,	2707
an electing subdivision is not required to apply to any county or	2708
state agency in order to qualify for an exemption with respect to	2709
property acquired or held for such purposes on or after such date,	2710
regardless of how the electing subdivision acquires the property.	2711

As used in this section, "electing subdivision" and "land	2712
reutilization program" have the same meanings as in section	2713
5722.01 of the Revised Code, and "county land reutilization	2714
corporation" means a county land reutilization corporation	2715
organized under Chapter 1724. of the Revised Code and any	2716
subsidiary wholly owned by such a county land reutilization	2717
corporation that is identified as "a wholly owned subsidiary of a	2718
county land reutilization corporation" in the deed of conveyance	2719
transferring title to the subsidiary.	2720

The(2) An exemption authorized under division (F)(1) of this	2721
section shall commence on the day title to the property is	2722
transferred to the corporation or electing subdivision and shall	2723
continue to the end of the tax year in which the instrument	2724
transferring title from the corporation or subdivision to another	2725
owner is recorded, if the use to which the other owner puts the	2726
property does not qualify for an exemption under this section or	2727
any other section of the Revised Code. If the title to the	2728
property is transferred to the corporation and from the	2729
corporation, or to the subdivision and from the subdivision, in	2730
the same tax year, the exemption shall continue to the end of that	2731
tax year. The proportionate amount of taxes that are a lien but	2732
not yet determined, assessed, and levied for the tax year in which	2733
title is transferred to the corporation or subdivision shall be	2734
remitted by the county auditor for each day of the year that title	2735
is held by the corporation or subdivision.	2736

Upon transferring the title to another person, the	2737
corporation or electing subdivision shall file with the county	2738
auditor an affidavit or conveyance form affirming that the title	2739
was transferred to such other person and shall identify the	2740
transferee by name. If the corporation or subdivision transfers	2741
title to the property to anyone that does not qualify or the use	2742
to which the property is put does not qualify the property for an	2743
exemption under this section or any other section of the Revised	2744
Code, the exemption, if it has not previously expired, shall	2745
terminate, and the property shall be restored to the tax list for	2746
the year following the year of the transfer. A charge shall be	2747
levied against the property in an amount equal to the amount of	2748
additional taxes that would have been levied if such property had	2749
not been exempt from taxation. The charge constitutes a lien of	2750
the state upon such property as of the first day of January of the	2751
tax year in which the charge is levied and continues until	2752
discharged as provided by law.	2753

In lieu of the application for exemption otherwise required	2754
to be filed as required under section 5715.27 of the Revised Code,	2755
a countcounty land reutilization corporation holding the property	2756
shall, upon the request of any county or state agency, submit its	2757
articles of incorporation substantiating its status as a county	2758
land reutilization corporation.	2759

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

2760

(1) "Delinquent lands" means all lands, including lands that	2761
are unimproved by any dwelling, upon which delinquent taxes, as	2762
defined in section 323.01 of the Revised Code, remain unpaid at	2763
the time a settlement is made between the county treasurer and	2764
auditor pursuant to division (C) of section 321.24 of the Revised	2765
Code.	2766

(2) "Delinquent vacant lands" means all lands that have been	2767
delinquent lands for at least one year and that are unimproved by	2768
any dwelling.	2769

(3) "County land reutilization corporation" means a county	2770
land reutilization corporation organized under Chapter 1724. of	2771
the Revised Code.	2772

(B) As used in sections 5719.04, 5721.03, and 5721.31 of the	2773
Revised Code and in any other sections of the Revised Code to	2774
which those sections are applicable, a "newspaper" or "newspaper	2775
of general circulation" has the same meaning as in section 7.12 of	2776
the Revised Code.	2777

Sec. 5721.03.  (A) At the time of making the delinquent land	2778
list, as provided in section 5721.011 of the Revised Code, the	2779
county auditor shall compile a delinquent tax list consisting of	2780
all lands on the delinquent land list on which taxes have become	2781
delinquent at the close of the collection period immediately	2782
preceding the making of the delinquent land list. The auditor	2783
shall also compile a delinquent vacant land tax list of all	2784
delinquent vacant lands prior to the institution of any	2785
foreclosure and forfeiture actions against delinquent vacant lands	2786
under section 5721.14 of the Revised Code or any foreclosure	2787
actions against delinquent vacant lands under section 5721.18 of	2788
the Revised Code.	2789

The delinquent tax list, and the delinquent vacant land tax	2790
list if one is compiled, shall contain all of the information	2791
included on the delinquent land list, except that, if the	2792
auditor's records show that the name of the person in whose name	2793
the property currently is listed is not the name that appears on	2794
the delinquent land list, the name used in the delinquent tax list	2795
or the delinquent vacant land tax list shall be the name of the	2796
person the auditor's records show as the person in whose name the	2797
property currently is listed.	2798

Lands that have been included in a previously published	2799
delinquent tax list shall not be included in the delinquent tax	2800
list so long as taxes have remained delinquent on such lands for	2801
the entire intervening time.	2802

In either list, there may be included lands that have been	2803
omitted in error from a prior list and lands with respect to which	2804
the auditor has received a certification that a delinquent tax	2805
contract has become void since the publication of the last	2806
previously published list, provided the name of the owner was	2807
stricken from a prior list under section 5721.02 of the Revised	2808
Code.	2809

(B)(1) The auditor shall cause the delinquent tax list and	2810
the delinquent vacant land tax list, if one is compiled, to be	2811
published twice within sixty days after the delivery of the	2812
delinquent land duplicate to the county treasurer, in a newspaper	2813
of general circulation in the county. The newspaper shall meet the	2814
requirements of section 7.12 of the Revised Code. The auditor may	2815
publish the list or lists on a pre-printedpreprinted insert in	2816
the newspaper. The cost of the second publication of the list or	2817
lists shall not exceed three-fourths of the cost of the first	2818
publication of the list or lists.	2819

The auditor shall insert display notices of the forthcoming	2820
publication of the delinquent tax list and, if it is to be	2821
published, the delinquent vacant land tax list once a week for two	2822
consecutive weeks in a newspaper of general circulation in the	2823
county. The display notices shall contain the times and methods of	2824
payment of taxes provided by law, including information concerning	2825
installment payments made in accordance with a written delinquent	2826
tax contract. The display notice for the delinquent tax list also	2827
shall include a notice that an interest charge will accrue on	2828
accounts remaining unpaid after the last day of November unless	2829
the taxpayer enters into a written delinquent tax contract to pay	2830
such taxes in installments. The display notice for the delinquent	2831
vacant land tax list if it is to be published also shall include a	2832
notice that delinquent vacant lands in the list are lands on which	2833
taxes have remained unpaid for one year after being certified	2834
delinquent, and that they are subject to foreclosure proceedings	2835
as provided in section 323.25, sections 323.65 to 323.79, or	2836
section 5721.18 of the Revised Code, or foreclosure and forfeiture	2837
proceedings as provided in section 5721.14 of the Revised Code.	2838
Each display notice also shall state that the lands are subject to	2839
a tax certificate sale under section 5721.32 or 5721.33 of the	2840
Revised Code or assignment to a county land reutilization	2841
corporation, as the case may be, and shall include any other	2842
information that the auditor considers pertinent to the purpose of	2843
the notice. The display notices shall be furnished by the auditor	2844
to the newspaper selected to publish the lists at least ten days	2845
before their first publication.	2846

(2) Publication of the list or lists may be made by a	2847
newspaper in installments, provided the complete publication of	2848
each list is made twice during the sixty-day period.	2849

(3) There shall be attached to the delinquent tax list a	2850
notice that the delinquent lands will be certified for foreclosure	2851
by the auditor unless the taxes, assessments, interest, and	2852
penalties due and owing on them are paid. There shall be attached	2853
to the delinquent vacant land tax list, if it is to be published,	2854
a notice that delinquent vacant lands will be certified for	2855
foreclosure or foreclosure and forfeiture by the auditor unless	2856
the taxes, assessments, interest, and penalties due and owing on	2857
them are paid within twenty-eight days after the final publication	2858
of the notice.	2859

(4) The auditor shall review the first publication of each	2860
list for accuracy and completeness and may correct any errors	2861
appearing in the list in the second publication.	2862

(5) Nothing in this section prohibits a foreclosure action	2863
from being brought against a parcel of land under section 323.25,	2864
sections 323.65 to 323.79, or section 5721.18 of the Revised Code	2865
before the delinquent tax list or delinquent vacant land tax list	2866
that includes the parcel is published pursuant to division (B)(1)	2867
of this section if the list is not published within the time	2868
prescribed by that division.	2869

(C) For the purposes of section 5721.18 of the Revised Code,	2870
land is first certified delinquent on the date of the	2871
certification of the delinquent land list containing that land.	2872

Sec. 5721.14.  Subject to division (A)(2) of this section, on	2873
receipt of a delinquent vacant land tax certificate or a master	2874
list of delinquent vacant tracts, a county prosecuting attorney	2875
shall institute a foreclosure proceeding under section 323.25,	2876
sections 323.65 to 323.79, or section 5721.18 of the Revised Code,	2877
or a foreclosure and forfeiture proceeding under this section. If	2878
the delinquent vacant land tax certificate or a master list of	2879
delinquent vacant tracts lists minerals or rights to minerals	2880
listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the	2881
Revised Code, the county prosecuting attorney may institute a	2882
foreclosure proceeding under section 323.25, sections 323.65 to	2883
323.79, or section 5721.18 of the Revised Code or a foreclosure	2884
and forfeiture proceeding under this section against such minerals	2885
or rights to minerals.	2886

(A)(1) The prosecuting attorney shall institute a proceeding	2887
under this section by filing, in the name of the county treasurer	2888
and with the clerk of a court with jurisdiction, a complaint that	2889
requests that the lien of the state on the property identified in	2890
the certificate or master list be foreclosed and that the property	2891
be forfeited to the state. The prosecuting attorney shall	2892
prosecute the proceeding to final judgment and satisfaction.	2893

(2) If the delinquent taxes, assessments, charges, penalties,	2894
and interest are paid prior to the time a complaint is filed, the	2895
prosecuting attorney shall not institute a proceeding under this	2896
section. If there is a copy of a written delinquent tax contract	2897
attached to the certificate or an asterisk next to an entry on the	2898
master list, or if a copy of a delinquent tax contract is received	2899
from the county auditor prior to the commencement of the	2900
proceeding under this section, the prosecuting attorney shall not	2901
institute the proceeding under this section unless the prosecuting	2902
attorney receives a certification of the county treasurer that the	2903
delinquent tax contract has become void.	2904

(B) Foreclosure and forfeiture proceedings instituted under	2905
this section constitute an action in rem. Prior to filing such an	2906
action in rem, the county prosecuting attorney shall cause a title	2907
search to be conducted for the purpose of identifying any	2908
lienholders or other persons with interests in the property that	2909
is subject to foreclosure and forfeiture. Following the title	2910
search, the action in rem shall be instituted by filing in the	2911
office of the clerk of a court with jurisdiction a complaint	2912
bearing a caption substantially in the form set forth in division	2913
(A) of section 5721.15 of the Revised Code.	2914

Any number of parcels may be joined in one action. Each	2915
separate parcel included in a complaint shall be given a serial	2916
number and shall be separately indexed and docketed by the clerk	2917
of the court in a book kept by the clerk for such purpose. A	2918
complaint shall contain the permanent parcel number of each parcel	2919
included in it, the full street address of the parcel when	2920
available, a description of the parcel as set forth in the	2921
certificate or master list, the name and address of the last known	2922
owner of the parcel if they appear on the general tax list, the	2923
name and address of each lienholder and other person with an	2924
interest in the parcel identified in the title search relating to	2925
the parcel that is required by this division, and the amount of	2926
taxes, assessments, charges, penalties, and interest due and	2927
unpaid with respect to the parcel. It is sufficient for the county	2928
treasurer to allege in the complaint that the certificate or	2929
master list has been duly filed by the county auditor with respect	2930
to each parcel listed, that the amount of money with respect to	2931
each parcel appearing to be due and unpaid is due and unpaid, and	2932
that there is a lien against each parcel, without setting forth	2933
any other or special matters. The prayer of the complaint shall be	2934
that the court issue an order that the lien of the state on each	2935
of the parcels included in the complaint be foreclosed, that the	2936
property be forfeited to the state, and that the land be offered	2937
for sale in the manner provided in section 5723.06 of the Revised	2938
Code.	2939

(C) Within thirty days after the filing of a complaint, the	2940
clerk of the court in which the complaint was filed shall cause a	2941
notice of foreclosure and forfeiture substantially in the form of	2942
the notice set forth in division (B) of section 5721.15 of the	2943
Revised Code to be published once a week for three consecutive	2944
weeks in a newspaper of general circulation in the county. In any	2945
county that has adopted a permanent parcel number system, the	2946
parcel may be described in the notice by parcel number only,	2947
instead of also with a complete legal description, if the county	2948
prosecuting attorney determines that the publication of the	2949
complete legal description is not necessary to provide reasonable	2950
notice of the foreclosure and forfeiture proceeding to the	2951
interested parties. If the complete legal description is not	2952
published, the notice shall indicate where the complete legal	2953
description may be obtained.	2954

After the third publication, the publisher shall file with	2955
the clerk of the court an affidavit stating the fact of the	2956
publication and including a copy of the notice of foreclosure and	2957
forfeiture as published. Service of process for purposes of the	2958
action in rem shall be considered as complete on the date of the	2959
last publication.	2960

Within thirty days after the filing of a complaint and before	2961
the date of the final publication of the notice of foreclosure and	2962
forfeiture, the clerk of the court also shall cause a copy of a	2963
notice substantially in the form of the notice set forth in	2964
division (C) of section 5721.15 of the Revised Code to be mailed	2965
by ordinary mail, with postage prepaid, to each person named in	2966
the complaint as being the last known owner of a parcel included	2967
in it, or as being a lienholder or other person with an interest	2968
in a parcel included in it. The notice shall be sent to the	2969
address of each such person, as set forth in the complaint, and	2970
the clerk shall enter the fact of such mailing upon the appearance	2971
docket. If the name and address of the last known owner of a	2972
parcel included in a complaint is not set forth in it, the county	2973
auditor shall file an affidavit with the clerk stating that the	2974
name and address of the last known owner does not appear on the	2975
general tax list.	2976

(D)(1) An answer may be filed in a foreclosure and forfeiture	2977
proceeding by any person owning or claiming any right, title, or	2978
interest in, or lien upon, any parcel described in the complaint.	2979
The answer shall contain the caption and number of the action and	2980
the serial number of the parcel concerned. The answer shall set	2981
forth the nature and amount of interest claimed in the parcel and	2982
any defense or objection to the foreclosure of the lien of the	2983
state for delinquent taxes, assessments, charges, penalties, and	2984
interest, as shown in the complaint. The answer shall be filed in	2985
the office of the clerk of the court, and a copy of the answer	2986
shall be served on the county prosecuting attorney not later than	2987
twenty-eight days after the date of final publication of the	2988
notice of foreclosure and forfeiture. If an answer is not filed	2989
within such time, a default judgment may be taken as to any parcel	2990
included in a complaint as to which no answer has been filed. A	2991
default judgment is valid and effective with respect to all	2992
persons owning or claiming any right, title, or interest in, or	2993
lien upon, any such parcel, notwithstanding that one or more of	2994
such persons are minors, incompetents, absentees or nonresidents	2995
of the state, or convicts in confinement.	2996

(2)(a) A receiver appointed pursuant to divisions (C)(2) and	2997
(3) of section 3767.41 of the Revised Code may file an answer	2998
pursuant to division (D)(1) of this section, but is not required	2999
to do so as a condition of receiving proceeds in a distribution	3000
under division (B)(2) of section 5721.17 of the Revised Code.	3001

(b) When a receivership under section 3767.41 of the Revised	3002
Code is associated with a parcel, the notice of foreclosure and	3003
forfeiture set forth in division (B) of section 5721.15 of the	3004
Revised Code and the notice set forth in division (C) of that	3005
section shall be modified to reflect the provisions of division	3006
(D)(2)(a) of this section.	3007

(E) At the trial of a foreclosure and forfeiture proceeding,	3008
the delinquent vacant land tax certificate or master list of	3009
delinquent vacant tracts filed by the county auditor with the	3010
county prosecuting attorney shall be prima-facie evidence of the	3011
amount and validity of the taxes, assessments, charges, penalties,	3012
and interest appearing due and unpaid on the parcel to which the	3013
certificate or master list relates and their nonpayment. If an	3014
answer is properly filed, the court may, in its discretion, and	3015
shall, at the request of the person filing the answer, grant a	3016
severance of the proceedings as to any parcel described in such	3017
answer for purposes of trial or appeal.	3018

(F) The conveyance by the owner of any parcel against which a	3019
complaint has been filed pursuant to this section at any time	3020
after the date of publication of the parcel on the delinquent	3021
vacant land tax list but before the date of a judgment of	3022
foreclosure and forfeiture pursuant to section 5721.16 of the	3023
Revised Code shall not nullify the right of the county to proceed	3024
with the foreclosure and forfeiture.	3025

Sec. 5721.18.  The county prosecuting attorney, upon the	3026
delivery to the prosecuting attorney by the county auditor of a	3027
delinquent land or delinquent vacant land tax certificate, or of a	3028
master list of delinquent or delinquent vacant tracts, shall	3029
institute a foreclosure proceeding under this section in the name	3030
of the county treasurer to foreclose the lien of the state, in any	3031
court with jurisdiction or in the county board of revision with	3032
jurisdiction pursuant to section 323.66 of the Revised Code,	3033
unless the taxes, assessments, charges, penalties, and interest	3034
are paid prior to the time a complaint is filed, or unless a	3035
foreclosure or foreclosure and forfeiture action has been or will	3036
be instituted under section 323.25, sections 323.65 to 323.79, or	3037
section 5721.14 of the Revised Code. If the delinquent land or	3038
delinquent vacant land tax certificate or the master list of	3039
delinquent or delinquent vacant tracts lists minerals or rights to	3040
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06	3041
of the Revised Code, the county prosecuting attorney may institute	3042
a foreclosure proceeding in the name of the county treasurer, in	3043
any court with jurisdiction, to foreclose the lien of the state	3044
against such minerals or rights to minerals, unless the taxes,	3045
assessments, charges, penalties, and interest are paid prior to	3046
the time the complaint is filed, or unless a foreclosure or	3047
foreclosure and forfeiture action has been or will be instituted	3048
under section 323.25, sections 323.65 to 323.79, or section	3049
5721.14 of the Revised Code.	3050

Nothing in this section or section 5721.03 of the Revised	3051
Code prohibits the prosecuting attorney from instituting a	3052
proceeding under this section before the delinquent tax list or	3053
delinquent vacant land tax list that includes the parcel is	3054
published pursuant to division (B) of section 5721.03 of the	3055
Revised Code if the list is not published within the time	3056
prescribed by that division. The prosecuting attorney shall	3057
prosecute the proceeding to final judgment and satisfaction.	3058
Within ten days after obtaining a judgment, the prosecuting	3059
attorney shall notify the treasurer in writing that judgment has	3060
been rendered. If there is a copy of a written delinquent tax	3061
contract attached to the certificate or an asterisk next to an	3062
entry on the master list, or if a copy of a delinquent tax	3063
contract is received from the auditor prior to the commencement of	3064
the proceeding under this section, the prosecuting attorney shall	3065
not institute the proceeding under this section, unless the	3066
prosecuting attorney receives a certification of the treasurer	3067
that the delinquent tax contract has become void.	3068

(A) This division applies to all foreclosure proceedings not	3069
instituted and prosecuted under section 323.25 of the Revised Code	3070
or division (B) or (C) of this section. The foreclosure	3071
proceedings shall be instituted and prosecuted in the same manner	3072
as is provided by law for the foreclosure of mortgages on land,	3073
except that, if service by publication is necessary, such	3074
publication shall be made once a week for three consecutive weeks	3075
instead of as provided by the Rules of Civil Procedure, and the	3076
service shall be complete at the expiration of three weeks after	3077
the date of the first publication. In any proceeding prosecuted	3078
under this section, if the prosecuting attorney determines that	3079
service upon a defendant may be obtained ultimately only by	3080
publication, the prosecuting attorney may cause service to be made	3081
simultaneously by certified mail, return receipt requested,	3082
ordinary mail, and publication.	3083

In any county that has adopted a permanent parcel number	3084
system, the parcel may be described in the notice by parcel number	3085
only, instead of also with a complete legal description, if the	3086
prosecuting attorney determines that the publication of the	3087
complete legal description is not necessary to provide reasonable	3088
notice of the foreclosure proceeding to the interested parties. If	3089
the complete legal description is not published, the notice shall	3090
indicate where the complete legal description may be obtained.	3091

It is sufficient, having been made a proper party to the	3092
foreclosure proceeding, for the treasurer to allege in the	3093
treasurer's complaint that the certificate or master list has been	3094
duly filed by the auditor, that the amount of money appearing to	3095
be due and unpaid is due and unpaid, and that there is a lien	3096
against the property described in the certificate or master list,	3097
without setting forth in the complaint any other or special matter	3098
relating to the foreclosure proceeding. The prayer of the	3099
complaint shall be that the court or the county board of revision	3100
with jurisdiction pursuant to section 323.66 of the Revised Code	3101
issue an order that the property be sold or conveyed by the	3102
sheriff or otherwise be disposed of, and the equity of redemption	3103
be extinguished, according to the alternative redemption	3104
procedures prescribed in sections 323.65 to 323.79 of the Revised	3105
Code, or if the action is in the municipal court by the bailiff,	3106
in the manner provided in section 5721.19 of the Revised Code.	3107

In the foreclosure proceeding, the treasurer may join in one	3108
action any number of lots or lands, but the decree shall be	3109
rendered separately, and any proceedings may be severed, in the	3110
discretion of the court or board of revision, for the purpose of	3111
trial or appeal, and the court or board of revision shall make	3112
such order for the payment of costs as is considered proper. The	3113
certificate or master list filed by the auditor with the	3114
prosecuting attorney is prima-facie evidence at the trial of the	3115
foreclosure action of the amount and validity of the taxes,	3116
assessments, charges, penalties, and interest appearing due and	3117
unpaid and of their nonpayment.	3118

(B) Foreclosure proceedings constituting an action in rem may	3119
be commenced by the filing of a complaint after the end of the	3120
second year from the date on which the delinquency was first	3121
certified by the auditor. Prior to filing such an action in rem,	3122
the prosecuting attorney shall cause a title search to be	3123
conducted for the purpose of identifying any lienholders or other	3124
persons with interests in the property subject to foreclosure.	3125
Following the title search, the action in rem shall be instituted	3126
by filing in the office of the clerk of a court with jurisdiction	3127
a complaint bearing a caption substantially in the form set forth	3128
in division (A) of section 5721.181 of the Revised Code.	3129

Any number of parcels may be joined in one action. Each	3130
separate parcel included in a complaint shall be given a serial	3131
number and shall be separately indexed and docketed by the clerk	3132
of the court in a book kept by the clerk for such purpose. A	3133
complaint shall contain the permanent parcel number of each parcel	3134
included in it, the full street address of the parcel when	3135
available, a description of the parcel as set forth in the	3136
certificate or master list, the name and address of the last known	3137
owner of the parcel if they appear on the general tax list, the	3138
name and address of each lienholder and other person with an	3139
interest in the parcel identified in the title search relating to	3140
the parcel that is required by this division, and the amount of	3141
taxes, assessments, charges, penalties, and interest due and	3142
unpaid with respect to the parcel. It is sufficient for the	3143
treasurer to allege in the complaint that the certificate or	3144
master list has been duly filed by the auditor with respect to	3145
each parcel listed, that the amount of money with respect to each	3146
parcel appearing to be due and unpaid is due and unpaid, and that	3147
there is a lien against each parcel, without setting forth any	3148
other or special matters. The prayer of the complaint shall be	3149
that the court issue an order that the land described in the	3150
complaint be sold in the manner provided in section 5721.19 of the	3151
Revised Code.	3152

(1) Within thirty days after the filing of a complaint, the	3153
clerk of the court in which the complaint was filed shall cause a	3154
notice of foreclosure substantially in the form of the notice set	3155
forth in division (B) of section 5721.181 of the Revised Code to	3156
be published once a week for three consecutive weeks in a	3157
newspaper of general circulation in the county. The newspaper	3158
shall meet the requirements of section 7.12 of the Revised Code.	3159
In any county that has adopted a permanent parcel number system,	3160
the parcel may be described in the notice by parcel number only,	3161
instead of also with a complete legal description, if the	3162
prosecuting attorney determines that the publication of the	3163
complete legal description is not necessary to provide reasonable	3164
notice of the foreclosure proceeding to the interested parties. If	3165
the complete legal description is not published, the notice shall	3166
indicate where the complete legal description may be obtained.	3167

After the third publication, the publisher shall file with	3168
the clerk of the court an affidavit stating the fact of the	3169
publication and including a copy of the notice of foreclosure as	3170
published. Service of process for purposes of the action in rem	3171
shall be considered as complete on the date of the last	3172
publication.	3173

Within thirty days after the filing of a complaint and before	3174
the final date of publication of the notice of foreclosure, the	3175
clerk of the court also shall cause a copy of a notice	3176
substantially in the form of the notice set forth in division (C)	3177
of section 5721.181 of the Revised Code to be mailed by certified	3178
mail, with postage prepaid, to each person named in the complaint	3179
as being the last known owner of a parcel included in it, or as	3180
being a lienholder or other person with an interest in a parcel	3181
included in it. The notice shall be sent to the address of each	3182
such person, as set forth in the complaint, and the clerk shall	3183
enter the fact of such mailing upon the appearance docket. If the	3184
name and address of the last known owner of a parcel included in a	3185
complaint is not set forth in it, the auditor shall file an	3186
affidavit with the clerk stating that the name and address of the	3187
last known owner does not appear on the general tax list.	3188

(2)(a) An answer may be filed in an action in rem under this	3189
division by any person owning or claiming any right, title, or	3190
interest in, or lien upon, any parcel described in the complaint.	3191
The answer shall contain the caption and number of the action and	3192
the serial number of the parcel concerned. The answer shall set	3193
forth the nature and amount of interest claimed in the parcel and	3194
any defense or objection to the foreclosure of the lien of the	3195
state for delinquent taxes, assessments, charges, penalties, and	3196
interest as shown in the complaint. The answer shall be filed in	3197
the office of the clerk of the court, and a copy of the answer	3198
shall be served on the prosecuting attorney, not later than	3199
twenty-eight days after the date of final publication of the	3200
notice of foreclosure. If an answer is not filed within such time,	3201
a default judgment may be taken as to any parcel included in a	3202
complaint as to which no answer has been filed. A default judgment	3203
is valid and effective with respect to all persons owning or	3204
claiming any right, title, or interest in, or lien upon, any such	3205
parcel, notwithstanding that one or more of such persons are	3206
minors, incompetents, absentees or nonresidents of the state, or	3207
convicts in confinement.	3208

(b)(i) A receiver appointed pursuant to divisions (C)(2) and	3209
(3) of section 3767.41 of the Revised Code may file an answer	3210
pursuant to division (B)(2)(a) of this section, but is not	3211
required to do so as a condition of receiving proceeds in a	3212
distribution under division (B)(1) of section 5721.17 of the	3213
Revised Code.	3214

(ii) When a receivership under section 3767.41 of the Revised	3215
Code is associated with a parcel, the notice of foreclosure set	3216
forth in division (B) of section 5721.181 of the Revised Code and	3217
the notice set forth in division (C) of that section shall be	3218
modified to reflect the provisions of division (B)(2)(b)(i) of	3219
this section.	3220

(3) At the trial of an action in rem under this division, the	3221
certificate or master list filed by the auditor with the	3222
prosecuting attorney shall be prima-facie evidence of the amount	3223
and validity of the taxes, assessments, charges, penalties, and	3224
interest appearing due and unpaid on the parcel to which the	3225
certificate or master list relates and their nonpayment. If an	3226
answer is properly filed, the court may, in its discretion, and	3227
shall, at the request of the person filing the answer, grant a	3228
severance of the proceedings as to any parcel described in such	3229
answer for purposes of trial or appeal.	3230

(C) In addition to the actions in rem authorized under	3231
division (B) of this section and section 5721.14 of the Revised	3232
Code, an action in rem may be commenced under this division. An	3233
action commenced under this division shall conform to all of the	3234
requirements of division (B) of this section except as follows:	3235

(1) The prosecuting attorney shall not cause a title search	3236
to be conducted for the purpose of identifying any lienholders or	3237
other persons with interests in the property subject to	3238
foreclosure, except that the prosecuting attorney shall cause a	3239
title search to be conducted to identify any receiver's lien.	3240

(2) The names and addresses of lienholders and persons with	3241
an interest in the parcel shall not be contained in the complaint,	3242
and notice shall not be mailed to lienholders and persons with an	3243
interest as provided in division (B)(1) of this section, except	3244
that the name and address of a receiver under section 3767.41 of	3245
the Revised Code shall be contained in the complaint and notice	3246
shall be mailed to the receiver.	3247

(3) With respect to the forms applicable to actions commenced	3248
under division (B) of this section and contained in section	3249
5721.181 of the Revised Code:	3250

(a) The notice of foreclosure prescribed by division (B) of	3251
section 5721.181 of the Revised Code shall be revised to exclude	3252
any reference to the inclusion of the name and address of each	3253
lienholder and other person with an interest in the parcel	3254
identified in a statutorily required title search relating to the	3255
parcel, and to exclude any such names and addresses from the	3256
published notice, except that the revised notice shall refer to	3257
the inclusion of the name and address of a receiver under section	3258
3767.41 of the Revised Code and the published notice shall include	3259
the receiver's name and address. The notice of foreclosure also	3260
shall include the following in boldface type:	3261

"If pursuant to the action the parcel is sold, the sale shall	3262
not affect or extinguish any lien or encumbrance with respect to	3263
the parcel other than a receiver's lien and other than the lien	3264
for land taxes, assessments, charges, interest, and penalties for	3265
which the lien is foreclosed and in satisfaction of which the	3266
property is sold. All other liens and encumbrances with respect to	3267
the parcel shall survive the sale."	3268

(b) The notice to the owner, lienholders, and other persons	3269
with an interest in a parcel shall be a notice only to the owner	3270
and to any receiver under section 3767.41 of the Revised Code, and	3271
the last two sentences of the notice shall be omitted.	3272

(4) As used in this division, a "receiver's lien" means the	3273
lien of a receiver appointed pursuant to divisions (C)(2) and (3)	3274
of section 3767.41 of the Revised Code that is acquired pursuant	3275
to division (H)(2)(b) of that section for any unreimbursed	3276
expenses and other amounts paid in accordance with division (F) of	3277
that section by the receiver and for the fees of the receiver	3278
approved pursuant to division (H)(1) of that section.	3279

(D) If the prosecuting attorney determines that an action in	3280
rem under division (B) or (C) of this section is precluded by law,	3281
then foreclosure proceedings shall be filed pursuant to division	3282
(A) of this section, and the complaint in the action in personam	3283
shall set forth the grounds upon which the action in rem is	3284
precluded.	3285

(E) The conveyance by the owner of any parcel against which a	3286
complaint has been filed pursuant to this section at any time	3287
after the date of publication of the parcel on the delinquent tax	3288
list but before the date of a judgment of foreclosure pursuant to	3289
section 5721.19 of the Revised Code shall not nullify the right of	3290
the county to proceed with the foreclosure.	3291

Sec. 5721.19.  (A) In its judgment of foreclosure rendered	3292
with respect to actions filed pursuant to section 5721.18 of the	3293
Revised Code, the court or the county board of revision with	3294
jurisdiction pursuant to section 323.66 of the Revised Code shall	3295
enter a finding with respect to each parcel of the amount of the	3296
taxes, assessments, charges, penalties, and interest, and the	3297
costs incurred in the foreclosure proceeding instituted against	3298
it, that are due and unpaid. The court or the county board of	3299
revision shall order such premises to be transferred pursuant to	3300
division (I) of this section or may order each parcel to be sold,	3301
without appraisal, for not less than either of the following:	3302

(1) The fair market value of the parcel, as determined by the	3303
county auditor, plus the costs incurred in the foreclosure	3304
proceeding;	3305

(2) The total amount of the finding entered by the court or	3306
the county board of revision, including all taxes, assessments,	3307
charges, penalties, and interest payable subsequent to the	3308
delivery to the county prosecuting attorney of the delinquent land	3309
tax certificate or master list of delinquent tracts and prior to	3310
the transfer of the deed of the parcel to the purchaser following	3311
confirmation of sale, plus the costs incurred in the foreclosure	3312
proceeding. For purposes of determining such amount, the county	3313
treasurer may estimate the amount of taxes, assessments, interest,	3314
penalties, and costs that will be payable at the time the deed of	3315
the property is transferred to the purchaser.	3316

Notwithstanding the minimum sales price provisions of	3317
divisions (A)(1) and (2) of this section to the contrary, a parcel	3318
sold pursuant to this section shall not be sold for less than the	3319
amount described in division (A)(2) of this section if the highest	3320
bidder is the owner of record of the parcel immediately prior to	3321
the judgment of foreclosure or a member of the following class of	3322
parties connected to that owner: a member of that owner's	3323
immediate family, a person with a power of attorney appointed by	3324
that owner who subsequently transfers the parcel to the owner, a	3325
sole proprietorship owned by that owner or a member of that	3326
owner's immediate family, or a partnership, trust, business trust,	3327
corporation, or association in which the owner or a member of the	3328
owner's immediate family owns or controls directly or indirectly	3329
more than fifty per cent. If a parcel sells for less than the	3330
amount described in division (A)(2) of this section, the officer	3331
conducting the sale shall require the buyer to complete an	3332
affidavit stating that the buyer is not the owner of record	3333
immediately prior to the judgment of foreclosure or a member of	3334
the specified class of parties connected to that owner, and the	3335
affidavit shall become part of the court records of the	3336
proceeding. If the county auditor discovers within three years	3337
after the date of the sale that a parcel was sold to that owner or	3338
a member of the specified class of parties connected to that owner	3339
for a price less than the amount so described, and if the parcel	3340
is still owned by that owner or a member of the specified class of	3341
parties connected to that owner, the auditor within thirty days	3342
after such discovery shall add the difference between that amount	3343
and the sale price to the amount of taxes that then stand charged	3344
against the parcel and is payable at the next succeeding date for	3345
payment of real property taxes. As used in this paragraph,	3346
"immediate family" means a spouse who resides in the same	3347
household and children.	3348

(B) Each parcel affected by the court's finding and order of	3349
sale shall be separately sold, unless the court orders any of such	3350
parcels to be sold together.	3351

Each parcel shall be advertised and sold by the officer to	3352
whom the order of sale is directed in the manner provided by law	3353
for the sale of real property on execution. The advertisement for	3354
sale of each parcel shall be published once a week for three	3355
consecutive weeks and shall include the date on which a second	3356
sale will be conducted if no bid is accepted at the first sale.	3357
Any number of parcels may be included in one advertisement.	3358

The notice of the advertisement shall be substantially in the	3359
form of the notice set forth in section 5721.191 of the Revised	3360
Code. In any county that has adopted a permanent parcel number	3361
system, the parcel may be described in the notice by parcel number	3362
only, instead of also with a complete legal description, if the	3363
prosecuting attorney determines that the publication of the	3364
complete legal description is not necessary to provide reasonable	3365
notice of the foreclosure sale to potential bidders. If the	3366
complete legal description is not published, the notice shall	3367
indicate where the complete legal description may be obtained.	3368

(C)(1) Whenever the officer charged to conduct the sale	3369
offers any parcel for sale the officer first shall read aloud a	3370
complete legal description of the parcel, or in the alternative,	3371
may read aloud only a summary description, including the complete	3372
street address of the parcel, if any, and a parcel number if the	3373
county has adopted a permanent parcel number system and if the	3374
advertising notice prepared pursuant to this section includes a	3375
complete legal description or indicates where the complete legal	3376
description may be obtained. Whenever the officer charged to	3377
conduct the sale offers any parcel for sale and no bids are made	3378
equal to the lesser of the amounts described in divisions (A)(1)	3379
and (2) of this section, the officer shall adjourn the sale of the	3380
parcel to the second date that was specified in the advertisement	3381
of sale. The second date shall be not less than two weeks or more	3382
than six weeks from the day on which the parcel was first offered	3383
for sale. The second sale shall be held at the same place and	3384
commence at the same time as set forth in the advertisement of	3385
sale. The officer shall offer any parcel not sold at the first	3386
sale. Upon the conclusion of any sale, or if any parcel remains	3387
unsold after being offered at two sales, the officer conducting	3388
the sale shall report the results to the court.	3389

(2)(a) If a parcel remains unsold after being offered at two	3390
sales, or one sale in the case of abandoned lands foreclosed under	3391
sections 323.65 to 323.79 of the Revised Code, or if a parcel	3392
sells at any sale but the amount of the price is less than the	3393
costs incurred in the proceeding instituted against the parcel	3394
under section 5721.18 of the Revised Code, then the clerk of the	3395
court shall certify to the county auditor the amount of those	3396
costs that remains unpaid. At the next semiannual apportionment of	3397
real property taxes that occurs following any such certification,	3398
the auditor shall reduce the real property taxes that the auditor	3399
otherwise would distribute to each taxing district. In making the	3400
reductions, the auditor shall subtract from the otherwise	3401
distributable real property taxes to a taxing district an amount	3402
that shall be determined by multiplying the certified costs by a	3403
fraction the numerator of which shall be the amount of the taxes,	3404
assessments, charges, penalties, and interest on the parcel owed	3405
to that taxing district at the time the parcel first was offered	3406
for sale pursuant to this section, and the denominator of which	3407
shall be the total of the taxes, assessments, charges, penalties,	3408
and interest on the parcel owed to all the taxing districts at	3409
that time. The auditor promptly shall pay to the clerk of the	3410
court the amounts of the reductions.	3411

(b) If reductions occur pursuant to division (C)(2)(a) of	3412
this section, and if at a subsequent time a parcel is sold at a	3413
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of	3414
the Revised Code, then, notwithstanding other provisions of the	3415
Revised Code, except section 5721.17 of the Revised Code,	3416
governing the distribution of the proceeds of a foreclosure or	3417
forfeiture sale, the proceeds first shall be distributed to	3418
reimburse the taxing districts subjected to reductions in their	3419
otherwise distributable real property taxes. The distributions	3420
shall be based on the same proportions used for purposes of	3421
division (C)(2)(a) of this section.	3422

(3) The court, in its discretion, may order any parcel not	3423
sold pursuant to the original order of sale to be advertised and	3424
offered for sale at a subsequent foreclosure sale. For such	3425
purpose, the court may direct the parcel to be appraised and fix a	3426
minimum price for which it may be sold.	3427

(D) Except as otherwise provided in division (B)(1) of	3428
section 5721.17 of the Revised Code, upon the confirmation of a	3429
sale, the proceeds of the sale shall be applied as follows:	3430

(1) The costs incurred in any proceeding filed against the	3431
parcel pursuant to section 5721.18 of the Revised Code shall be	3432
paid first.	3433

(2) Following the payment required by division (D)(1) of this	3434
section, the part of the proceeds that is equal to five per cent	3435
of the taxes and assessments due shall be deposited in equal	3436
shares into each of the delinquent tax and assessment collection	3437
funds created pursuant to section 321.261 of the Revised Code. If	3438
a county land reutilization corporation is operating in the	3439
county, the board of county commissioners, by resolution, may	3440
provide that an additional amount, not to exceed five per cent of	3441
such taxes and assessments, shall be credited to the county land	3442
reutilization corporation fund created by section 321.263 of the	3443
Revised Code to pay for the corporation's expenses. If such a	3444
resolution is in effect, the percentage of such taxes and	3445
assessments so provided shall be credited to that fund.	3446

(3) Following the payment required by division (D)(2) of this	3447
section, the amount found due for taxes, assessments, charges,	3448
penalties, and interest shall be paid, including all taxes,	3449
assessments, charges, penalties, and interest payable subsequent	3450
to the delivery to the county prosecuting attorney of the	3451
delinquent land tax certificate or master list of delinquent	3452
tracts and prior to the transfer of the deed of the parcel to the	3453
purchaser following confirmation of sale. If the proceeds	3454
available for distribution pursuant to division (D)(3) of this	3455
section are sufficient to pay the entire amount of those taxes,	3456
assessments, charges, penalties, and interest, the portion of the	3457
proceeds representing taxes, interest, and penalties shall be paid	3458
to each claimant in proportion to the amount of taxes levied by	3459
the claimant in the preceding tax year, and the amount	3460
representing assessments and other charges shall be paid to each	3461
claimant in the order in which they became due. If the proceeds	3462
are not sufficient to pay that entire amount, the proportion of	3463
the proceeds representing taxes, penalties, and interest shall be	3464
paid to each claimant in the same proportion that the amount of	3465
taxes levied by the claimant against the parcel in the preceding	3466
tax year bears to the taxes levied by all such claimants against	3467
the parcel in the preceding tax year, and the proportion of the	3468
proceeds representing items of assessments and other charges shall	3469
be credited to those items in the order in which they became due.	3470

(E) If the proceeds from the sale of a parcel are	3471
insufficient to pay in full the amount of the taxes, assessments,	3472
charges, penalties, and interest which are due and unpaid; the	3473
costs incurred in the foreclosure proceeding instituted against it	3474
which are due and unpaid; and, if division (B)(1) of section	3475
5721.17 of the Revised Code is applicable, any notes issued by a	3476
receiver pursuant to division (F) of section 3767.41 of the	3477
Revised Code and any receiver's lien as defined in division (C)(4)	3478
of section 5721.18 of the Revised Code, the court, pursuant to	3479
section 5721.192 of the Revised Code, may enter a deficiency	3480
judgment against the owner of record of the parcel for the unpaid	3481
amount. If that owner of record is a corporation, the court may	3482
enter the deficiency judgment against the stockholder holding a	3483
majority of that corporation's stock.	3484

If after distribution of proceeds from the sale of the parcel	3485
under division (D) of this section the amount of proceeds to be	3486
applied to pay the taxes, assessments, charges, penalties,	3487
interest, and costs is insufficient to pay them in full, and the	3488
court does not enter a deficiency judgment against the owner of	3489
record pursuant to this division, the taxes, assessments, charges,	3490
penalties, interest, and costs shall be deemed satisfied.	3491

(F)(1) Upon confirmation of a sale, a spouse of the party	3492
charged with the delinquent taxes or assessments shall thereby be	3493
barred of the right of dower in the property sold, though such	3494
spouse was not a party to the action. No statute of limitations	3495
shall apply to such action. When the land or lots stand charged on	3496
the tax duplicate as certified delinquent, it is not necessary to	3497
make the state a party to the foreclosure proceeding, but the	3498
state shall be deemed a party to such action through and be	3499
represented by the county treasurer.	3500

(2) Except as otherwise provided in divisions (F)(3) and (G)	3501
of this section, unless such land or lots were previously redeemed	3502
pursuant to section 5721.25 of the Revised Code, upon the filing	3503
of the entry of confirmation of any sale or the expiration of the	3504
alternative redemption period as defined in section 323.65 of the	3505
Revised Code, if applicable, the title to such land or lots shall	3506
be incontestable in the purchaser and shall be free and clear of	3507
all liens and encumbrances, except a federal tax lien notice of	3508
which is properly filed in accordance with section 317.09 of the	3509
Revised Code prior to the date that a foreclosure proceeding is	3510
instituted pursuant to division (B) of section 5721.18 of the	3511
Revised Code and the easements and covenants of record running	3512
with the land or lots that were created prior to the time the	3513
taxes or assessments, for the nonpayment of which the land or lots	3514
are sold at foreclosure, became due and payable.	3515

(3) When proceedings for foreclosure are instituted under	3516
division (C) of section 5721.18 of the Revised Code, unless the	3517
land or lots were previously redeemed pursuant to section 5721.25	3518
of the Revised Code or before the expiration of the alternative	3519
redemption period, upon the filing of the entry of confirmation of	3520
sale or after the expiration of the alternative redemption period,	3521
as may apply to the case, the title to such land or lots shall be	3522
incontestable in the purchaser and shall be free of any receiver's	3523
lien as defined in division (C)(4) of section 5721.18 of the	3524
Revised Code and, except as otherwise provided in division (G) of	3525
this section, the liens for land taxes, assessments, charges,	3526
interest, and penalties for which the lien was foreclosed and in	3527
satisfaction of which the property was sold. All other liens and	3528
encumbrances with respect to the land or lots shall survive the	3529
sale.	3530

(4) The title shall not be invalid because of any	3531
irregularity, informality, or omission of any proceedings under	3532
this chapter, or in any processes of taxation, if such	3533
irregularity, informality, or omission does not abrogate the	3534
provision for notice to holders of title, lien, or mortgage to, or	3535
other interests in, such foreclosed lands or lots, as prescribed	3536
in this chapter.	3537

(G) If a parcel is sold under this section for the amount	3538
described in division (A)(2) of this section, and the county	3539
treasurer's estimate exceeds the amount of taxes, assessments,	3540
interest, penalties, and costs actually payable when the deed is	3541
transferred to the purchaser, the officer who conducted the sale	3542
shall refund to the purchaser the difference between the estimate	3543
and the amount actually payable. If the amount of taxes,	3544
assessments, interest, penalties, and costs actually payable when	3545
the deed is transferred to the purchaser exceeds the county	3546
treasurer's estimate, the officer shall certify the amount of the	3547
excess to the treasurer, who shall enter that amount on the real	3548
and public utility property tax duplicate opposite the property;	3549
the amount of the excess shall be payable at the next succeeding	3550
date prescribed for payment of taxes in section 323.12 of the	3551
Revised Code.	3552

(H) If a parcel is sold or transferred under this section or	3553
sections 323.28 and 323.65 to 323.78323.79 of the Revised Code,	3554
the officer who conducted the sale or made the transfer of the	3555
property shall collect the recording fee and any associated costs	3556
to cover the recording from the purchaser or transferee at the	3557
time of the sale or transfer and, following confirmation of the	3558
sale or transfer, shall execute and record the deed conveying	3559
title to the parcel to the purchaser or transferee. For purposes	3560
of recording such deed, by placement of a bid or making a	3561
statement of interest by any party ultimately awarded the parcel,	3562
that purchaser or transferee thereby appoints the officer who	3563
makes the sale or is charged with executing and delivering the	3564
deed as agent for the purchaser or transferee for the sole purpose	3565
of accepting delivery of the deed. For such purposes, the	3566
confirmation of any such sale or order to transfer the parcel	3567
without appraisal or sale shall be deemed delivered upon the	3568
confirmation of such sale or transfer.	3569

(I) Notwithstanding section 5722.03 of the Revised Code, if	3570
the complaint alleges that the property is delinquent vacant land	3571
as defined in section 5721.01 of the Revised Code, abandoned lands	3572
as defined in section 323.65 of the Revised Code, or lands	3573
described in division (E)(F) of section 5722.01 of the Revised	3574
Code, and the value of the taxes, assessments, penalties,	3575
interest, and all other charges and costs of the action exceed the	3576
auditor's fair market value of the parcel, then the court or board	3577
of revision having jurisdiction over the matter on motion of the	3578
plaintiff, or on the court's or board's own motion, shall, upon	3579
any adjudication of foreclosure, order, without appraisal and	3580
without sale, the fee simple title of the property to be	3581
transferred to and vested in an electing subdivision as defined in	3582
division (A) of section 5722.01 of the Revised Code. For purposes	3583
of determining whether the taxes, assessments, penalties,	3584
interest, and all other charges and costs of the action exceed the	3585
actual fair market value of the parcel, the auditor's most current	3586
valuation shall be rebuttably presumed to be, and constitute	3587
prima-facie evidence of, the fair market value of the parcel. In	3588
such case, the filing for journalization of a decree of	3589
foreclosure ordering that direct transfer without appraisal or	3590
sale shall constitute confirmation of the transfer and thereby	3591
terminate any further statutory or common law right of redemption.	3592

Sec. 5721.36.  (A)(1) Except as otherwise provided in	3593
division (A)(2) of this section, the purchaser of a tax	3594
certificate sold as part of a block sale pursuant to section	3595
5721.32 of the Revised Code may transfer the certificate to any	3596
person, and any other purchaser of a tax certificate pursuant to	3597
section 5721.32 or 5721.33 of the Revised Code may transfer the	3598
certificate to any person, except the owner of the certificate	3599
parcel or any corporation, partnership, or association in which	3600
such owner has an interest. The transferee of a tax certificate	3601
subsequently may transfer the certificate to any other person to	3602
whom the purchaser could have transferred the certificate. The	3603
transferor of a tax certificate shall endorse the certificate and	3604
shall swear to the endorsement before a notary public or other	3605
officer empowered to administer oaths. The transferee shall	3606
present the endorsed certificate and a notarized copy of a valid	3607
form of identification showing the transferee's taxpayer	3608
identification number to the county treasurer of the county where	3609
the certificate is registered, who shall, upon payment of a fee of	3610
twenty dollars to cover the costs associated with the transfer of	3611
a tax certificate, enter upon the register of certificate holders	3612
opposite the certificate entry the name and address of the	3613
transferee, the date of entry, and, upon presentation to the	3614
treasurer of instructions signed by the transferee, the name and	3615
address of any secured party of the transferee having an interest	3616
in the tax certificate. The treasurer shall deposit the fee in the	3617
county treasury to the credit of the tax certificate	3618
administration fund.	3619

Except as otherwise provided in division (A)(2) of this	3620
section, no request for foreclosure or notice of intent to	3621
foreclose, as the case may be, shall be filed by any person other	3622
than the person shown on the tax certificate register to be the	3623
certificate holder or a private attorney for that person properly	3624
authorized to act in that person's behalf.	3625

(2) Upon registration of a security interest with the county	3626
treasurer, both of the following apply:	3627

(a) No purchaser or transferee of a tax certificate, other	3628
than a county land reutilization corporation, may transfer that	3629
tax certificate except upon presentation to the treasurer of	3630
instructions signed by the secured party authorizing such action.	3631
A county land reutilization corporation may transfer or assign tax	3632
certificates consistent with its public purposes and plan adopted	3633
pursuant to Chapter 1724. of the Revised Code.	3634

(b) Only the secured party may issue a request for	3635
foreclosure or notice of intent to foreclose concerning that tax	3636
certificate.	3637

(3) If a tax certificate is sold as part of a block sale	3638
under section 5721.32 or 5721.33 of the Revised Code, and if the	3639
certificate parcel is abandoned land as defined in section 323.65	3640
of the Revised Code, a county, municipal corporation, township, or	3641
county land reutilization corporation may acquire the tax	3642
certificate within one year from the date the certificate was sold	3643
by providing to the certificate holder a written request to	3644
purchase the certificate and payment of the actual cost the	3645
purchaser paid for the certificate. The acquiring subdivision or	3646
county land reutilization shall pay any costs or fees assessed by	3647
the county treasurer or auditor in relation to the transfer of the	3648
certificate.	3649

(B)(1) Application may be made to the county treasurer for a	3650
duplicate certificate if a certificate is alleged by affidavit to	3651
have been lost or destroyed. The treasurer shall issue a duplicate	3652
certificate, upon payment of a fee of twenty dollars to cover the	3653
costs of issuing the duplicate certificate. The treasurer shall	3654
deposit the fee in the county treasury to the credit of the tax	3655
certificate administration fund.	3656

(2) The duplicate certificate shall be plainly marked or	3657
stamped "duplicate."	3658

(3) The treasurer shall enter the fact of the duplicate in	3659
the tax certificate register.	3660

Sec. 5722.01.  As used in this chapter:

3661

(A) "Electing subdivision" means a municipal corporation that	3662
has enacted an ordinance or a township or county that has adopted	3663
a resolution pursuant to section 5722.02 of the Revised Code for	3664
purposes of adopting and implementing the procedures set forth in	3665
sections 5722.02 to 5722.15 of the Revised Code. A county land	3666
reutilization corporation organized by a county and designated to	3667
act on behalf of the county pursuant to division (B) of section	3668
5722.02 of the Revised Code shall be deemed the electing	3669
subdivision for all purposes of this chapter, except as otherwise	3670
expressly provided in this chapter.	3671

(B) "County land reutilization corporation" means a county	3672
land reutilization corporation organized under Chapter 1724. of	3673
the Revised Code.	3674

(C) "Delinquent lands" hasand "delinquent vacant lands" have	3675
the same meaningmeanings as in section 5721.01 of the Revised	3676
Code, and "delinquent vacant lands" are delinquent lands that are	3677
unimproved by any dwelling.	3678

(D) "Land reutilization program" means the procedures and	3679
activities concerning the acquisition, management, and disposition	3680
of affected delinquent lands set forth in sections 5722.02 to	3681
5722.15 of the Revised Code.	3682

(E) "Minimum bid," in the case of a sale of property	3683
foreclosed pursuant to section 323.25, sections 323.65 to 323.79,	3684
or section 5721.18, or foreclosed and forfeited pursuant to	3685
section 5721.14 of the Revised Code, means a bid in an amount	3686
equal to the sum of the taxes, assessments, charges, penalties,	3687
and interest due and payable on the parcel subsequent to the	3688
delivery to the county prosecuting attorney of the delinquent land	3689
or delinquent vacant land tax certificate or master list of	3690
delinquent or delinquent vacant tracts containing the parcel, and	3691
prior to the transfer of the deed of the parcel to the purchaser	3692
following confirmation of sale, plus the costs of foreclosure or	3693
foreclosure and forfeiture proceedings against the property.	3694

(F) "Nonproductive land" means any parcel of delinquent	3695
vacant land with respect to which a foreclosure proceeding	3696
pursuant to section 323.25 or sections 323.65 to 323.79, a	3697
foreclosure proceeding pursuant to division (A) or (B) of section	3698
5721.18, or a foreclosure and forfeiture proceeding pursuant to	3699
section 5721.14 of the Revised Code has been instituted; and any	3700
parcel of delinquent land with respect to which a foreclosure	3701
proceeding pursuant to section 323.25, sections 323.65 to 323.79,	3702
or division (A) or (B) of section 5721.18 of the Revised Code has	3703
been instituted, and upon which there are no buildings or other	3704
structures, or upon which there are eitherto which one of the	3705
following criteria applies:	3706

(1) BuildingsThere are no buildings or structures located on	3707
the land;	3708

(2) The land is abandoned land as defined in section 323.65	3709
of the Revised Code;	3710

(3) None of the buildings or other structures that are not	3711
located on the parcel are in the occupancy of any person, and as	3712
to which the township or municipal corporation within whose	3713
boundaries the parcel is situated has instituted proceedings under	3714
section 505.86 or 715.26 of the Revised Code, or Section 3 of	3715
Article XVIII, Ohio Constitution, for the removal or demolition of	3716
such buildings or other structures by the township or municipal	3717
corporation because of their insecure, unsafe, or structurally	3718
defective condition;	3719

(2) Buildings(4) None of the buildings or structures that	3720
are notlocated on the parcel are in the occupancy of any person	3721
at the time the foreclosure proceeding is initiated, and whose	3722
acquisition the municipal corporation, county, township, or county	3723
land reutilization corporation determines to be necessary for the	3724
implementation of an effectivethat the parcel is eligible for	3725
acquisition through a land reutilization program.	3726

(G) "Occupancy" means the actual, continuous, and exclusive	3727
use and possession of a parcel by a person having a lawful right	3728
to such use and possession.	3729

(H) "Land within an electing subdivision's boundaries" does	3730
not include land within the boundaries of a municipal corporation,	3731
unless the electing subdivision is the municipal corporation or	3732
the municipal corporation adopts an ordinance that gives consent	3733
to the electing subdivision to include such land.	3734

Sec. 5722.03.  (A) On and after the effective date of an	3735
ordinance or resolution adopted pursuant to section 5722.02 of the	3736
Revised Code, nonproductive land within an electing subdivision's	3737
boundaries that the subdivision wishes to acquire and that has	3738
either been advertised and offered for sale or is otherwise	3739
available for acquisition pursuant to a foreclosure proceeding as	3740
provided in section 323.25, sections 323.65 to 323.79, or section	3741
5721.18 of the Revised Code, but is not sold for want of a minimum	3742
bid, shall be sold or transferred to the electing subdivision in	3743
the manner set forth in this section or sections 323.65 to 323.79	3744
of the Revised Code.	3745

(B) Upon receipt of an ordinance or resolution under section	3746
5722.02 of the Revised Code, the county prosecuting attorney shall	3747
compile and deliver to the electing subdivision a list of all	3748
delinquent land within the electing subdivision with respect to	3749
which a foreclosure proceeding pursuant to section 323.25,	3750
sections 323.65 to 323.79, or section 5721.18 of the Revised Code	3751
has been instituted and is pending. The prosecuting attorney shall	3752
notify the electing subdivision of the identity of all delinquent	3753
land within the subdivision whenever a foreclosure proceeding	3754
pursuant to section 323.25, sections 323.65 to 323.79, or section	3755
5721.18 of the Revised Code is commenced with respect to that	3756
land.	3757

(C) The electing subdivision shall select from such lists the	3758
delinquent lands that constitute nonproductive lands that it	3759
wishes to acquire, and shall notify the prosecuting attorney of	3760
its selection prior to the advertisement and sale of the	3761
nonproductive lands pursuant to such a foreclosure proceeding, or	3762
as otherwise provided in sections 323.65 to 323.79 of the Revised	3763
Code. Notwithstanding the sales price provisions to the contrary	3764
in division (A) of section 323.28 or in divisions (A)(1) and (C)	3765
of section 5721.19 of the Revised Code, selected nonproductive	3766
lands subject to a foreclosure proceeding pursuant to section	3767
323.25, sections 323.65 to 323.79, or section 5721.18 of the	3768
Revised Code that require a sale shall be advertised for sale and	3769
be sold, without appraisal, for not less than the amount	3770
determined under division (A)(1) of section 323.28 or sections	3771
323.65 to 323.79 of the Revised Code in the case of selected	3772
nonproductive lands subject to a foreclosure proceeding pursuant	3773
to section 323.25 or sections 323.65 to 323.79 of the Revised	3774
Code, or the amount determined under division (A)(2) of section	3775
5721.19 in the case of selected nonproductive lands subject to a	3776
foreclosure proceeding pursuant to section 5721.18 of the Revised	3777
Code, or as prescribed in sections 323.65 to 323.79 of the Revised	3778
Code. Except as otherwise authorized in section 323.78 of the	3779
Revised Code, all nonproductive lands so selected, when advertised	3780
for sale pursuant to a foreclosure proceeding, shall be advertised	3781
separately from the advertisement applicable to other delinquent	3782
lands. Notwithstanding division (A) of section 5721.191 of the	3783
Revised Code, the minimum amount for which selected nonproductive	3784
lands subject to a foreclosure proceeding pursuant to section	3785
5721.18 of the Revised Code will be sold, as specified in the	3786
advertisement for sale, shall equal the sum of the taxes,	3787
assessments, charges, penalties, interest, and costs due on the	3788
parcel as determined under division (A)(2) of section 5721.19 of	3789
the Revised Code. Notwithstanding provisions to the contrary in	3790
division (A) of section 323.28 of the Revised Code, the minimum	3791
amount for which selected nonproductive lands subject to a	3792
foreclosure proceeding pursuant to section 323.25 of the Revised	3793
Code will be sold, as specified in the advertisement for sale,	3794
shall equal the amount specified in division (A)(1) of section	3795
323.28 of the Revised Code. The advertisement relating to the	3796
selected nonproductive lands also shall include a statement that	3797
the lands have been determined by the electing subdivision to be	3798
nonproductive lands and that, if at a foreclosure sale no bid for	3799
the appropriate amount specified in this division is received,	3800
such lands shall be sold or transferred to the electing	3801
subdivision.	3802

(D) Except for sales and transfers under sections 323.65 to	3803
323.79 of the Revised Code, ifIf any nonproductive land selected	3804
by an electing subdivision is advertised and offered for sale at	3805
two salesone sale pursuant to this section but is not sold for	3806
want of a minimum bid, the electing subdivision that selected the	3807
nonproductive land shall be deemed to have submitted the winning	3808
bid at the secondsuch sale for the land, and the land is deemed	3809
sold to the electing subdivision for no consideration other than	3810
the feeamounts charged under divisiondivisions (E) and (F) of	3811
this section. If both a county and a township within that county	3812
have adopted a resolution pursuant to section 5722.02 of the	3813
Revised Code and both subdivisions select the same parcel or	3814
parcels of land, the subdivision that first notifies the	3815
prosecuting attorney of such selection shall be the electing	3816
subdivision deemed to have submitted the winning bid under this	3817
division. If a municipal corporation and a county land	3818
reutilization corporation select the same parcel or parcels of	3819
land, the municipal corporation shall be deemed the winning bidder	3820
under this division. The officer conducting the sale shall	3821
announce the bid of the electing subdivision at the sale and shall	3822
report the proceedings to the court for confirmation of sale.	3823

(E) Upon the sale or transfer of any nonproductive land to an	3824
electing subdivision, the county auditor shall charge the costs,	3825
as determined by the court, incurred in the foreclosure proceeding	3826
instituted under section 323.25, sections 323.65 to 323.79, or	3827
section 5721.18 of the Revised Code and applicable to the	3828
nonproductive land to the taxing districts, including the electing	3829
subdivision, in direct proportion to their interest in the taxes,	3830
assessments, charges, penalties, and interest on the nonproductive	3831
land due and payable at the time the land was sold pursuant to the	3832
foreclosure proceeding. The interest of each taxing district in	3833
the taxes, assessments, charges, penalties, and interest on the	3834
nonproductive land shall bear the same proportion to the amount of	3835
those taxes, assessments, charges, penalties, and interest that	3836
the amount of taxes levied by each district against the	3837
nonproductive land in the preceding tax year bears to the taxes	3838
levied by all such districts against the nonproductive land in the	3839
preceding tax year. For the purposes of this division, a county	3840
land reutilization corporation shall be deemed to have the	3841
proportionate interest of the county on whose behalf it has been	3842
designated and organized in the taxes, assessments, charges,	3843
penalties, and interest on the nonproductive land in that county.	3844
In making a semiannual apportionment of funds, the auditor shall	3845
retain at the next apportionment the amount charged to each such	3846
taxing district, except that in the case of a county land	3847
reutilization corporation acting on behalf of a county, the	3848
auditor shall provide an invoice to the corporation for the amount	3849
charged to it.	3850

(F) The officer conducting the sale shall execute and file	3851
for recording a deed conveying title to the land upon the filing	3852
of the the entry of the confirmation of sale, unless the	3853
nonproductive land is redeemed under section 323.31 or 5721.18 of	3854
the Revised Code. If the alternative redemption period applies	3855
under section 323.78 of the Revised Code, the officer shall not	3856
execute the deed and file it for recording until the alternative	3857
redemption period expires. In either case, once the deed has been	3858
recorded, the officer shall deliver the deed to the electing	3859
subdivision; thereupon, title to the land is incontestable in the	3860
electing subdivision and free and clear of all liens and	3861
encumbrances, except those easements and covenants of record	3862
running with the land and created prior to the time at which the	3863
taxes or assessments, for the nonpayment of which the land is sold	3864
or transferred at foreclosure, became due and payable. At	3865

When title to a parcel of land upon which a lien has been	3866
placed under section 715.261, 743.04, or 6119.06 of the Revised	3867
Code is transferred to a county land reutilization corporation	3868
under this section, the lien on the parcel shall be extinguished	3869
if the lien is for costs or charges that were incurred before the	3870
date of the transfer to the corporation and if the corporation did	3871
not incur the costs or charges, regardless of whether the lien was	3872
attached or the costs or charges were certified before the date of	3873
transfer. In such a case, the corporation and its successors in	3874
title shall take title to the property free and clear of any such	3875
lien and shall be immune from liability in any action to collect	3876
such costs or charges.	3877

If a county land reutilization corporation takes title to	3878
property under this chapter before any costs or charges have been	3879
certified or any lien has been placed with respect to the property	3880
under section 715.261, 743.04, or 6119.06 of the Revised Code, the	3881
corporation shall be deemed a bona fide purchaser for value	3882
without knowledge of such costs or lien, regardless of whether the	3883
corporation had actual or constructive knowledge of the costs or	3884
lien, and any such lien shall be void and unenforceable against	3885
the corporation and its successors in title.	3886

At the time of the sale or transfer, the officer shall	3887
collect and the electing subdivision shall pay the fee required by	3888
law for transferring and recording of deeds. In accordance with	3889
section 1724.10 of the Revised Code, an electing subdivision that	3890
is a county land reutilization corporation shall not be required	3891
to pay any such fee.	3892

The title is not invalid because of any irregularity,	3893
informality, or omission of any proceedings under section 323.25,	3894
sections 323.65 to 323.79, this chapter, or Chapter 5721. of the	3895
Revised Code, or in any processes of taxation, if such	3896
irregularity, informality, or omission does not abrogate any	3897
provision of such chapters for notice to holders of title, lien,	3898
or mortgage to, or other interests in, the foreclosed lands.	3899

Sec. 5722.031.  (A) If, in any foreclosure proceeding	3900
initiated under section 323.25, sections 323.65 to 323.79, or	3901
section 5721.18 of the Revised Code, a county board of revision,	3902
court of common pleas, or municipal court issues a decree of	3903
foreclosure, order of sale, order of transfer, or confirmation of	3904
sale under section 5722.03 of the Revised Code that transfers a	3905
delinquent parcel to an electing subdivision, the electing	3906
subdivision may file a petition with the board or court to vacate	3907
the decree, order, or confirmation of sale on the basis that such	3908
electing subdivision does not wish to acquire the parcel. The	3909
electing subdivision may file such a petition notwithstanding any	3910
prior request by the electing subdivision or a party acting on	3911
behalf of the electing subdivision to acquire the parcel.	3912

If the electing subdivision files the petition within sixty	3913
days after the journalization of the decree, order, or	3914
confirmation of sale, the board or court shall vacate the decree,	3915
order, or confirmation of sale. If the electing subdivision files	3916
the petition more than sixty days after the journalization of the	3917
decree, order, or confirmation of sale, the board or court may	3918
vacate the decree, order, or confirmation of sale at its	3919
discretion utilizing standards of review prescribed in or	3920
consistent with Civil Rule 60.	3921

(B) An electing subdivision that files a petition under	3922
division (A) of this section shall not be required to intervene in	3923
the proceeding to which the petition relates, but shall file the	3924
petition in the same manner as would a party to the action. Upon	3925
filing the petition, the electing subdivision shall serve notice	3926
of the petition upon all parties to the action, except any party	3927
that previously failed to answer, plead, or appear in the	3928
proceeding as required in Civil Rule 12 or that is deemed to be in	3929
default under division (D) of section 323.69 of the Revised Code.	3930

(C) Upon the vacation of a decree, order, or confirmation of	3931
sale under division (A) of this section, the court of common	3932
pleas, municipal court, or board of revision shall reinstate the	3933
proceeding and schedule any further hearing or disposition	3934
required by law. The court or board shall not issue any further	3935
decree, order, or confirmation of sale transferring the delinquent	3936
parcel to the electing subdivision unless the electing subdivision	3937
petitions the court or board to acquire the parcel under sections	3938
323.28, 323.74, 323.78, 5721.19, or 5722.03 of the Revised Code at	3939
least seven days before a scheduled final hearing or sale of the	3940
parcel pursuant to the proceeding. In such a case, the electing	3941
subdivision shall not file, and the court or board shall not	3942
approve, any subsequent petition to vacate a decree, order, or	3943
confirmation of sale transferring the parcel to the electing	3944
subdivision.	3945

Sec. 5722.04.  (A) Upon receipt of an ordinance or resolution	3946
adopted pursuant to section 5722.02 of the Revised Code, the	3947
county auditor shall deliver to the electing subdivision a list of	3948
all delinquent lands within an electing subdivision's boundaries	3949
that have been forfeited to the state pursuant to section 5723.01	3950
of the Revised Code and thereafter shall notify the electing	3951
subdivision of any additions to or deletions from such list.	3952

The electing subdivision shall select from such lists the	3953
forfeited lands that constitute nonproductive lands that the	3954
subdivision wishes to acquire, and shall notify the county auditor	3955
of its selection prior to the advertisement and sale of such	3956
lands. Notwithstanding the sales price provisions of division	3957
(A)(1) of section 5723.06 of the Revised Code, the selected	3958
nonproductive lands shall be advertised for sale and be sold to	3959
the highest bidder for an amount at least sufficient to pay the	3960
amount determined under division (A)(2) of section 5721.16 of the	3961
Revised Code. All nonproductive lands forfeited to the state and	3962
selected by an electing subdivision, when advertised for sale	3963
pursuant to the relevant procedures set forth in Chapter 5723. of	3964
the Revised Code, shall be advertised separately from the	3965
advertisement applicable to other forfeited lands. The	3966
advertisement relating to the selected nonproductive lands also	3967
shall include a statement that the lands have been selected by the	3968
electing subdivision as nonproductive lands that it wishes to	3969
acquire and that, if at the forfeiture sale no bid for the sum of	3970
the taxes, assessments, charges, penalties, interest, and costs	3971
due on the parcel as determined under division (A)(1)(a) of	3972
section 5723.06 of the Revised Code is received, the lands shall	3973
be sold to the electing subdivision.	3974

(B) If any nonproductive land that has been forfeited to the	3975
state and selected by an electing subdivision is advertised and	3976
offered for sale by the auditor pursuant to Chapter 5723. of the	3977
Revised Code, but no minimum bid is received, the electing	3978
subdivision shall be deemed to have submitted the winning bid, and	3979
the land is deemed sold to the electing subdivision for no	3980
consideration other than the fee charged under division (C) of	3981
this section. If both a county and a township in that county have	3982
adopted a resolution pursuant to section 5722.02 of the Revised	3983
Code and both subdivisions select the same parcel or parcels of	3984
land, the electing subdivision deemed to have submitted the	3985
winning bid under this division shall be determined pursuant to	3986
division (D) of section 5722.03 of the Revised Code.	3987

The auditor shall announce the bid at the sale and shall	3988
declare the selected nonproductive land to be sold to the electing	3989
subdivision. The auditor shall deliver to the electing subdivision	3990
a certificate of sale.	3991

(C) On the returning of the certificate of sale to the	3992
auditor, the auditor shall execute and file for recording a deed	3993
conveying title to the selected nonproductive land and, once the	3994
deed has been recorded, deliver it to the electing subdivision.	3995
Thereupon, all previous title is extinguished, and the title in	3996
the electing subdivision is incontestable and free and clear from	3997
all liens and encumbrances, except taxes and special assessments	3998
that are not due at the time of the sale and any easements and	3999
covenants of record running with the land and created prior to the	4000
time at which the taxes or assessments, for the nonpayment of	4001
which the nonproductive land was forfeited, became due and	4002
payable. At	4003

When title to a parcel of land upon which a lien has been	4004
placed under section 715.261, 743.04, or 6119.06 of the Revised	4005
Code is transferred to a county land reutilization corporation	4006
under this section, the lien on the parcel shall be extinguished	4007
if the lien is for costs or charges that were incurred before the	4008
date of the transfer to the corporation and if the corporation did	4009
not incur the costs or charges, regardless of whether the lien was	4010
attached or the costs or charges were certified before the date of	4011
transfer. In such a case, the corporation and its successors in	4012
title shall take title to the property free and clear of any such	4013
lien and shall be immune from liability in any action to collect	4014
such costs or charges.	4015

If a county land reutilization corporation takes title to	4016
property before any costs or charges have been certified or any	4017
lien has been placed with respect to the property under section	4018
715.261, 743.04, or 6119.06 of the Revised Code, the corporation	4019
shall be deemed a bona fide purchaser for value without knowledge	4020
of such costs or lien, regardless of whether the corporation had	4021
actual or constructive knowledge of the costs or lien, and any	4022
such lien shall be void and unenforceable against the corporation	4023
and its successors in title.	4024

At the time of the sale, the auditor shall collect and the	4025
electing subdivision shall pay the fee required by law for	4026
transferring and recording of deeds.	4027

Upon delivery of a deed conveying any nonproductive land to	4028
an electing subdivision, the county auditor shall charge all costs	4029
incurred in any proceeding instituted under section 5721.14 or	4030
5721.18 of the Revised Code or incurred as a result of the	4031
forfeiture and sale of the nonproductive land to the taxing	4032
districts, including the electing subdivision, in direct	4033
proportion to their interest in the taxes, assessments, charges,	4034
interest, and penalties on the nonproductive land due and payable	4035
at the time the land was sold at the forfeiture sale. The interest	4036
of each taxing district in the taxes, assessments, charges,	4037
penalties, and interest on the nonproductive land shall bear the	4038
same proportion to the amount of those taxes, assessments,	4039
charges, penalties, and interest that the amount of taxes levied	4040
by each district against the nonproductive land in the preceding	4041
tax year bears to the taxes levied by all such districts against	4042
the nonproductive land in the preceding tax year. For the purposes	4043
of this division, a county land reutilization corporation shall be	4044
deemed to have the proportionate interest as the county	4045
designating or organizing such corporation in the taxes,	4046
assessments, charges, penalties, and interest on the nonproductive	4047
land in the county. In making a semiannual apportionment of funds,	4048
the auditor shall retain at the next apportionment the amount	4049
charged to each such taxing district, except for a county land	4050
reutilization corporation acting on behalf of a county, the	4051
auditor shall invoice the corporation the amount charged to it.	4052

(D) WhereIf no political subdivision has requested to	4053
purchase a parcel of land at a foreclosure sale, any lands	4054
otherwise forfeited to the state for want of a bid at the	4055
foreclosure sale may, upon the request of a county land	4056
reutilization corporation, be transferred directly to the	4057
corporation without appraisal or public bidding.	4058

Sec. 5722.07.  As used in this section, "fair market value"	4059
means the appraised value of the nonproductive land made with	4060
reference to such redevelopment and reutilization restrictions as	4061
may be imposed by the electing subdivision as a condition of sale	4062
or as may be otherwise applicable to such land.	4063

An electing subdivision may, without competitive bidding,	4064
sell any land acquired by it as a part of its land reutilization	4065
program at such times, to such persons, and upon such terms and	4066
conditions, and subject to such restrictions and covenants as it	4067
deems necessary or appropriate to assure the land's effective	4068
reutilization. Except with respect to a sale by or to a county	4069
land reutilization corporation, such land shall be sold at not	4070
less than its fair market value. However, except with respect to	4071
land held by a county land reutilization corporation, upon the	4072
approval of the legislative authorities of those taxing districts	4073
entitled to share in the proceeds from the sale thereof, the	4074
electing subdivision may either retain such land for devotion by	4075
it to public use, or sell, lease, or otherwise transfer any such	4076
land to another political subdivision for the devotion to public	4077
use by such political subdivision for a consideration less than	4078
fair market value.	4079

Whenever an electing subdivision sells any land acquired as	4080
part of its land reutilization program for an amount equal to or	4081
greater than fair market value, it shall execute and deliver all	4082
agreements and instruments incident thereto. The electing	4083
subdivision may execute and deliver all agreements and instruments	4084
without procuring any approval, consent, conveyance, or other	4085
instrument from any other person or entity, including the other	4086
taxing districts entitled to share in the proceeds from the sale	4087
thereof.	4088

An electing subdivision may, for purposes of land	4089
disposition, consolidate, assemble, or subdivide individual	4090
parcels of land acquired as part of its land reutilization	4091
program.	4092

Sec. 5722.10.  An electing subdivision may accept a	4093
conveyance in lieu of foreclosure of any delinquent land from the	4094
proper owners thereof. Such conveyance may only be accepted with	4095
the consent of the county auditor acting as the agent of the state	4096
pursuant to section 5721.09 of the Revised Code. If an electing	4097
subdivision or county land reutilization corporation certifies to	4098
the auditor in writing that the delinquent land is abandoned land	4099
as defined in section 323.65 of the Revised Code, the auditor	4100
shall consent to the conveyance. If the electing subdivision or	4101
county land reutilization corporation does not certify to the	4102
auditor in writing that the delinquent land is abandoned land, the	4103
auditor may consent to the conveyance for any reason authorized in	4104
this chapter. The owners or the electing municipal corporation or	4105
township shall pay all expenses incurred by the county in	4106
connection with any foreclosure or foreclosure and forfeiture	4107
proceeding filed pursuant to section 323.25, sections 323.65 to	4108
323.79, or section 5721.18 or 5721.14 of the Revised Code relative	4109
to such land. When the electing subdivision is the county or	4110
county land reutilization corporation acting on behalf of a	4111
county, it may require the owner to pay the expenses. The owner	4112
shall present the electing subdivision with evidence satisfactory	4113
to the subdivision that it will obtain by such conveyance fee	4114
simple title to such delinquent land. Unless otherwise agreed to	4115
by the electing subdivision accepting the conveyance, the title	4116
shall be free and clear of all liens and encumbrances, except such	4117
easements and covenants of record running with the land as were	4118
created prior to the time of the conveyance and delinquent taxes,	4119
assessments, penalties, interest, and charges, and taxes and	4120
special assessments that are a lien on the real property at the	4121
time of the conveyance. Any costs, charges, or liens that have	4122
been assessed, certified, or placed under section 715.261, 743.04,	4123
or 6119.06 of the Revised Code with respect to real property	4124
acquired by or transferred to a county land reutilization	4125
corporation under this section shall, at the time of the	4126
conveyance to the corporation, be extinguished and of no force and	4127
effect as against the corporation, its successors, or its	4128
assignees, provided that the lien is for charges or costs that	4129
were incurred before the date of transfer to the corporation and	4130
that were not incurred by the corporation.	4131

Real property acquired by an electing subdivision under this	4132
section shall not be subject to foreclosure or forfeiture under	4133
Chapter 5721. or 5723. of the Revised Code. The sale or other	4134
transfer, as authorized by section 5722.07 of the Revised Code, of	4135
real property acquired under this section shall extinguish the	4136
lien on the title for all taxes, assessments, penalties, interest,	4137
and charges delinquent at the time of the conveyance of the	4138
delinquent land to the electing subdivision.	4139

Sec. 5722.11. All lands acquired and held by an electing	4140
subdivision pursuant to this chapter shall be deemed real property	4141
used for a public purpose and, notwithstanding section 5709.08 of	4142
the Revised Code, shall be exempt from taxation until sold. The	4143
exemption of such property shall be governed by the provisions of	4144
division (F) of section 5709.12 of the Revised Code, regardless of	4145
the manner in which such property is acquired.	4146

Sec. 5723.01.  (A)(1) Every tract of land and town lot,	4147
which, pursuant to foreclosure proceedings under section 323.25,	4148
sections 323.65 to 323.79, or section 5721.18 of the Revised Code,	4149
has been advertised and offered for sale on two separate	4150
occasions, not less than two weeks apart, and not sold for want of	4151
bidders, shall be forfeited to the state or to a political	4152
subdivision, school district, or county land reutilization	4153
corporation pursuant to division (A)(3) of this section.	4154

(2) The county prosecuting attorney shall certify to the	4155
court that such tract of land or town lot has been twice offered	4156
for sale and not sold for want of a bidder. Such forfeiture of	4157
lands and town lots shall be effective when the court by entry	4158
orders such lands and town lots forfeited to the state or to a	4159
political subdivision, school district, or county land	4160
reutilization corporation pursuant to division (A)(3) of this	4161
section. A copy of such entry shall be certified to the county	4162
auditor and, after the date of the certification, all the right,	4163
title, claim, and interest of the former owner is transferred to	4164
and vested in the state to be disposed of in compliance with this	4165
chapter.	4166

(3) After having been notified pursuant to division (A)(2) of	4167
this section that the tract of land or town lot has been twice	4168
offered for sale and not sold for want of bidders, the court shall	4169
notify the political subdivision and school district in which the	4170
property is located, and any county land reutilization corporation	4171
in the county, and offer to forfeit the property to the political	4172
subdivision, school district, or corporation, or to an electing	4173
subdivision as defined in section 5722.01 of the Revised Code,	4174
upon a petition from the political subdivision, school district,	4175
or corporation. If no such petition is filed with the court within	4176
ten days after notification by the court, the court shall forfeit	4177
the property to the state in accordance with division (A)(2) of	4178
this section. If a political subdivision, school district, or	4179
corporation requests through a petition to receive the property	4180
through forfeiture, the forfeiture of land and town lots is	4181
effective when, by entry, the court orders such lands and town	4182
lots forfeited to the political subdivision, school district, or	4183
corporation. The court shall certify a copy of the entry to the	4184
county auditor and, after the date of certification, all the	4185
right, title, claim, and interest of the former owner is	4186
transferred to and vested in the political subdivision, school	4187
district, or corporation.	4188

(4) From and after the date of journalization of the order	4189
forfeiting a tract of land or a town lot to the state pursuant to	4190
division (A)(2) of this section and until such forfeited land has	4191
been redeemed by the former owner pursuant to section 5723.03 of	4192
the Revised Code or sold or transferred pursuant to section	4193
5723.04 of the Revised Code, any political subdivision in which	4194
the forfeited land is located or the county land reutilization	4195
corporation of the county in which the forfeited land is located,	4196
or an officer, agent, or employee of the subdivision or	4197
corporation, upon knowledge or belief that the forfeited land is	4198
unoccupied as defined in section 323.65 of the Revised Code, may	4199
enter the forfeited lands and any buildings, structures, or other	4200
improvements located on that land, for any of the following	4201
purposes:	4202

(a) Conducting an appraisal or inspection of the buildings,	4203
structures, or other improvements located on the forfeited land;	4204

(b) Conducting a voluntary action as defined in Chapter 3746.	4205
of the Revised Code or other environment assessment of the	4206
forfeited land and any buildings, structures, or other	4207
improvements located on that land;	4208

(c) Conducting any other health and safety inspection of the	4209
forfeited land and any buildings, structures, or other	4210
improvements located on that land.	4211

Unless an action or omission of a political subdivision or	4212
county land reutilization corporation, or an officer, agent, or	4213
employee of the subdivision or corporation, by clear and	4214
convincing evidence, constitutes willful or wanton misconduct or	4215
intentionally tortious conduct, the political subdivision or	4216
county land reutilization corporation, or an officer, agent, or	4217
employee of a subdivision or corporation, that enters the	4218
forfeited land pursuant to this division is not liable in any	4219
civil or administrative action, including an action in trespass,	4220
resulting from the entry onto the forfeited land or for any tort	4221
action as defined in section 3746.24 of the Revised Code resulting	4222
from the testing for or actual presence of hazardous substances or	4223
petroleum at, or the release of hazardous substances or petroleum	4224
from, a property where a voluntary action is being or has been	4225
conducted pursuant to Chapter 3746. of the Revised Code and the	4226
rules adopted under it. This immunity is in addition to any	4227
immunities from civil liability or defenses established by any	4228
other section of the Revised Code or available at common law. Any	4229
entry upon forfeited land and any buildings, structures, or	4230
improvements located on that land pursuant to division (A)(4) of	4231
this section shall not constitute the exercise of dominion or	4232
control over the land or buildings, structures, or improvements on	4233
the land when that entry is for the purposes described in	4234
divisions (A)(4)(a) to (c) of this section.	4235

(B) Every parcel against which a judgment of foreclosure and	4236
forfeiture is made in accordance with section 5721.16 of the	4237
Revised Code is forfeited to the state on the date the court	4238
enters a finding under that section. After that date, all the	4239
right, title, claim, and interest of the former owner is	4240
transferred to the state to be disposed of in compliance with the	4241
relevant provisions of this chapter.	4242

Sec. 5723.04.  (A) The county auditor shall maintain a list	4243
of forfeited lands and shall offer such lands for sale annually,	4244
or more frequently if the auditor determines that more frequent	4245
sales are necessary.	4246

(B) Notwithstanding division (A) of this section, upon the	4247
request of a county land reutilization corporation organized under	4248
Chapter 1724. of the Revised Code, the county auditor shall	4249
promptly transfer to such corporation, by auditor's deed, the fee	4250
simple title to a parcel on the list of forfeited lands, which	4251
shall pass to such corporation free and clear of all taxes,	4252
assessments, charges, penalties, interest, and costs. AnySubject	4253
to division (C) of this section, any subordinate liens shall be	4254
deemed fully and forever satisfied and discharged. Upon such	4255
request, the land is deemed sold by the state for no	4256
consideration. The county land reutilization corporation shall	4257
file the deed for recording.	4258

(C) When title to a parcel of land upon which a lien has been	4259
placed under section 715.261, 743.04, or 6119.06 of the Revised	4260
Code is transferred to a county land reutilization corporation	4261
under this section, the lien on the parcel shall be extinguished	4262
if the lien is for costs or charges that were incurred before the	4263
date of the transfer to the corporation and if the corporation did	4264
not incur the costs or charges, regardless of whether the lien was	4265
attached or the costs or charges were certified before the date of	4266
transfer. In such a case, the corporation and its successors in	4267
title shall take title to the property free and clear of any such	4268
lien and shall be immune from liability in any action to collect	4269
such costs or charges.	4270

If a county land reutilization corporation takes title to	4271
property before any costs or charges have been certified or any	4272
lien has been placed with respect to the property under section	4273
715.261, 743.04, or 6119.06 of the Revised Code, the corporation	4274
shall be deemed a bona fide purchaser for value without knowledge	4275
of such costs or lien, regardless of whether the corporation had	4276
actual or constructive knowledge of the costs or lien, and any	4277
such lien shall be void and unenforceable against the corporation	4278
and its successors in title.	4279

Sec. 5723.12.  (A) The county auditor, on making a sale of a	4280
tract of land to any person under this chapter, shall give the	4281
purchaser a certificate of sale. On producing or returning to the	4282
auditor the certificate of sale, the auditor, on payment to the	4283
auditor by the purchaser, the purchaser's heirs, or assigns, of	4284
the sum of forty-five dollars, shall execute and file for	4285
recording a deed, which deed shall be prima-facie evidence of	4286
title in the purchaser, the purchaser's heirs, or assigns. Once	4287
the deed has been recorded, the county auditor shall deliver the	4288
deed to the purchaser. At the time of the sale, the county auditor	4289
shall collect and the purchaser shall pay the fee required by law	4290
for the recording of deeds. In the case of land sold to the state	4291
under division (B) of section 5723.06 of the Revised Code, the	4292
director of natural resources or a county land reutilization	4293
corporation shall execute and file for recording the deed, and pay	4294
the fee required by law for transferring deeds directly to the	4295
county auditor and recording deeds directly to the county	4296
recorder.	4297

(B) Except as otherwise provided in division (C) of this	4298
section and except for foreclosures to which the alternative	4299
redemption period has expired under sections 323.65 to 323.79 of	4300
the Revised Code, when a tract of land has been duly forfeited to	4301
the state and sold under this chapter, the conveyance of the real	4302
estate by the auditor shall extinguish all previous title and	4303
invest the purchaser with a new and perfect title that is free	4304
from all liens and encumbrances, except taxes and installments of	4305
special assessments and reassessments not due at the time of the	4306
sale, federal tax liens other than federal tax liens that are	4307
discharged in accordance with subsection (b) or (c) of section	4308
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26	4309
U.S.C. 1, as amended, and any easements and covenants running with	4310
the land that were created prior to the time the taxes or	4311
assessments, for the nonpayment of which the land was forfeited,	4312
became due and payable and except that, if there is a federal tax	4313
lien on the tract of land at the time of the sale, the United	4314
States is entitled to redeem the tract of land at any time within	4315
one hundred twenty days after the sale pursuant to subsection (d)	4316
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat.	4317
3, 26 U.S.C. 1, as amended.	4318

(C) Except for foreclosures to which the alternative	4319
redemption period has already expired under sections 323.65 to	4320
323.79 of the Revised Code, whenWhen a tract of forfeited land	4321
that was foreclosed upon as a result of proceedings for	4322
foreclosure instituted under section 323.25, sections 323.65 to	4323
323.79, or division (C) of section 5721.18 of the Revised Code is	4324
sold or transferred to any person, including a county land	4325
reutilization corporation, under this chapter, the conveyance of	4326
the real estate by the auditor shall extinguish all previous title	4327
and invest the purchaser or transferee with a new title free from	4328
the lien for land taxes, assessments, charges, penalties, and	4329
interest for which the lien was foreclosed, the property was	4330
forfeited to the state, and in satisfaction of which the property	4331
was sold or transferred under this chapter, but subject to all	4332
other liens and encumbrances with respect to the tract. In all	4333
such cases, the purchaser or transferee shall be deemed a bona	4334
fide purchaser for value in accordance with division (C) of	4335
section 5723.04 of the Revised Code.	4336

Sec. 6119.06.  Upon the declaration of the court of common	4337
pleas organizing the regional water and sewer district pursuant to	4338
section 6119.04 of the Revised Code and upon the qualifying of its	4339
board of trustees and the election of a president and a secretary,	4340
said district shall exercise in its own name all the rights,	4341
powers, and duties vested in it by Chapter 6119. of the Revised	4342
Code, and, subject to such reservations, limitations and	4343
qualifications as are set forth in this Chapterchapter, such	4344
district may:	4345

(A) Adopt bylaws for the regulation of its affairs, the	4346
conduct of its business, and notice of its actions;	4347

(B) Adopt an official seal;

4348

(C) Maintain a principal office and suboffices at such places	4349
within the district as it designates;	4350

(D) Sue and plead in its own name; be sued and impleaded in	4351
its own name with respect to its contracts or torts of its	4352
members, employees, or agents acting within the scope of their	4353
employment, or to enforce its obligations and covenants made under	4354
sections 6119.09, 6119.12, and 6119.14 of the Revised Code. Any	4355
such actions against the district shall be brought in the court of	4356
common pleas of the county in which the principal office of the	4357
district is located, or in the court of common pleas of the county	4358
in which the cause of action arose, and all summonses, exceptions,	4359
and notices of every kind shall be served on the district by	4360
leaving a copy thereof at the principal office with the person in	4361
charge thereof or with the secretary of the district.	4362

(E) Assume any liability or obligation of any person or	4363
political subdivision, including a right on the part of such	4364
district to indemnify and save harmless the other contracting	4365
party from any loss, cost, or liability by reason of the failure,	4366
refusal, neglect, or omission of such district to perform any	4367
agreement assumed by it or to act or discharge any such	4368
obligation;	4369

(F) Make loans and grants to political subdivisions for the	4370
acquisition or construction of water resource projects by such	4371
political subdivisions and adopt rules, regulations, and	4372
procedures for making such loans and grants;	4373

(G) Acquire, construct, reconstruct, enlarge, improve,	4374
furnish, equip, maintain, repair, operate, lease or rent to or	4375
from, or contract for operation by or for, a political subdivision	4376
or person, water resource projects within or without the district;	4377

(H) Make available the use or service of any water resource	4378
project to one or more persons, one or more political	4379
subdivisions, or any combination thereof;	4380

(I) Levy and collect taxes and special assessments;

4381

(J) Issue bonds and notes and refunding bonds and notes as	4382
provided in Chapter 6119. of the Revised Code;	4383

(K) Acquire by gift or purchase, hold, and dispose of real	4384
and personal property in the exercise of its powers and the	4385
performance of its duties under Chapter 6119. of the Revised Code;	4386

(L) Dispose of, by public or private sale, or lease any real	4387
or personal property determined by the board of trustees to be no	4388
longer necessary or needed for the operation or purposes of the	4389
district;	4390

(M) Acquire, in the name of the district, by purchase or	4391
otherwise, on such terms and in such manner as it considers	4392
proper, or by the exercise of the right of condemnation in the	4393
manner provided by section 6119.11 of the Revised Code, such	4394
public or private lands, including public parks, playgrounds, or	4395
reservations, or parts thereof or rights therein, rights-of-way,	4396
property, rights, easements, and interests as it considers	4397
necessary for carrying out Chapter 6119. of the Revised Code, but	4398
excluding the acquisition by the exercise of the right of	4399
condemnation of any waste water facility or water management	4400
facility owned by any person or political subdivision, and	4401
compensation shall be paid for public or private lands so taken;	4402

(N) Adopt rules and regulations to protect augmented flow by	4403
the district in waters of the state, to the extent augmented by a	4404
water resource project, from depletion so it will be available for	4405
beneficial use, to provide standards for the withdrawal from	4406
waters of the state of the augmented flow created by a water	4407
resource project which is not returned to the waters of the state	4408
so augmented, and to establish reasonable charges therefor, if	4409
considered necessary by the district;	4410

(O) Make and enter into all contracts and agreements and	4411
execute all instruments necessary or incidental to the performance	4412
of its duties and the execution of its powers under Chapter 6119.	4413
of the Revised Code;	4414

(P) Enter into contracts with any person or any political	4415
subdivision to render services to such contracting party for any	4416
service the district is authorized to provide;	4417

(Q) Enter into agreements for grants or the receipt and	4418
repayment of loans from a board of township trustees under section	4419
505.705 of the Revised Code;	4420

(R) Make provision for, contract for, or sell any of its	4421
by-products or waste;	4422

(S) Exercise the power of eminent domain in the manner	4423
provided in Chapter 6119. of the Revised Code;	4424

(T) Remove or change the location of any fence, building,	4425
railroad, canal, or other structure or improvement located in or	4426
out of the district, and in case it is not feasible or economical	4427
to move any such building, structure, or improvement situated in	4428
or upon lands required, and if the cost is determined by the board	4429
to be less than that of purchase or condemnation, to acquire land	4430
and construct, acquire, or install therein or thereon buildings,	4431
structures, or improvements similar in purpose, to be exchanged	4432
for such buildings, structures, or improvements under contracts	4433
entered into between the owner thereof and the district;	4434

(U) Receive and accept, from any federal or state agency,	4435
grants for or in aid of the construction of any water resource	4436
project, and receive and accept aid or contributions from any	4437
source of money, property, labor, or other things of value, to be	4438
held, used, and applied only for the purposes for which such	4439
grants and contributions are made;	4440

(V) Purchase fire and extended coverage and liability	4441
insurance for any water resource project and for the principal	4442
office and suboffices of the district, insurance protecting the	4443
district and its officers and employees against liability for	4444
damage to property or injury to or death of persons arising from	4445
its operations, and any other insurance the district may agree to	4446
provide under any resolution authorizing its water resource	4447
revenue bonds or in any trust agreement securing the same;	4448

(W)(1) Charge, alter, and collect rentals and other charges	4449
for the use of services of any water resource project as provided	4450
in section 6119.09 of the Revised Code. Such district may refuse	4451
the services of any of its projects if any of such rentals or	4452
other charges, including penalties for late payment, are not paid	4453
by the user thereof, and, if such rentals or other charges are not	4454
paid when due and upon certification of nonpayment to the county	4455
auditor, such rentals or other charges constitute a lien upon the	4456
property so served, shall be placed by the auditor upon the real	4457
property tax list and duplicate, and shall be collected in the	4458
same manner as other taxes.	4459

(2) A district shall not certify to the county auditor for	4460
placement upon the tax list and duplicate and the county auditor	4461
shall not place upon the tax list or duplicate as a charge against	4462
the property the amount of unpaid rentals or other charges	4463
including any penalties for late payment as described in division	4464
(W)(1) of this section if any of the following apply:	4465

(a) The property served has been transferred or sold to an	4466
electing subdivision as defined in section 5722.01 of the Revised	4467
Code, regardless of whether the electing subdivision is still the	4468
owner of the property, and the unpaid rentals or other charges	4469
including penalties for late payment have arisen from a period of	4470
time prior to the transfer or confirmation of sale to the electing	4471
subdivision.	4472

(b) The property served has been sold to a purchaser at	4473
sheriff's sale or auditor's sale, the unpaid rentals or other	4474
charges including penalties for late payment have arisen from a	4475
period of time prior to the confirmation of sale, and the	4476
purchaser is not the owner of record of the property immediately	4477
prior to the judgment of foreclosure nor any of the following:	4478

(i) A member of that owner's immediate family;

4479

(ii) A person with a power of attorney appointed by that	4480
owner who subsequently transfers the property to the owner;	4481

(iii) A sole proprietorship owned by that owner or a member	4482
of that owner's immediate family;	4483

(iv) A partnership, trust, business trust, corporation, or	4484
association of which the owner or a member of the owner's	4485
immediate family owns or controls directly or indirectly more than	4486
fifty per cent.	4487

(c) The property served has been forfeited to this state for	4488
delinquent taxes, unless the owner of record redeems the property.	4489

(3) Upon valid written notice to the county auditor by any	4490
owner possessing an ownership interest of record of the property	4491
or an electing subdivision previously in the chain of title to the	4492
property that the unpaid water rents or charges together with any	4493
penalties have been certified for placement or placed upon the tax	4494
list and duplicate as a charge against the property in violation	4495
of division (W)(2) of this section, the county auditor shall	4496
promptly remove such charge from the tax duplicate. This written	4497
notice to the county auditor shall include all of the following:	4498

(a) The parcel number of the property;

4499

(b) The common address of the property;

4500

(c) The date of the recording of the transfer of the property	4501
to the owner or electing subdivision;	4502

(d) The charge allegedly placed in violation of division	4503
(W)(2) of this section.	4504

(4) When title to property is transferred to a county land	4505
reutilization corporation, any lien placed on the property under	4506
this division shall be extinguished, and the corporation shall not	4507
be held liable for any rentals or charges certified under this	4508
division with respect to the property, if the rentals or charges	4509
were incurred before the date of the transfer to the corporation	4510
and if the corporation did not incur the rentals or charges,	4511
regardless of whether the rentals or charges were certified, or	4512
the lien was attached, before the date of transfer. In such a	4513
case, the corporation and its successors in title shall take title	4514
to the property free and clear of any such lien and shall be	4515
immune from liability in any collection action brought with	4516
respect to such rentals or charges. If a lien placed on property	4517
is extinguished as provided in this division, the district shall	4518
retain the ability to recoup the rents and charges incurred with	4519
respect to the property from any owner, tenant, or other person	4520
liable to pay such rents and charges before the property was	4521
transferred to the corporation.	4522

(X) Provide coverage for its employees under Chapters 145.,	4523
4123., and 4141. of the Revised Code;	4524

(Y) Merge or combine with any other regional water and sewer	4525
district into a single district, which shall be one of the	4526
constituent districts, on terms so that the surviving district	4527
shall be possessed of all rights, capacity, privileges, powers,	4528
franchises, and authority of the constituent districts and shall	4529
be subject to all the liabilities, obligations, and duties of each	4530
of the constituent districts and all rights of creditors of such	4531
constituent districts shall be preserved unimpaired, limited in	4532
lien to the property affected by such liens immediately prior to	4533
the time of the merger and all debts, liabilities, and duties of	4534
the respective constituent districts shall thereafter attach to	4535
the surviving district and may be enforced against it, and such	4536
other terms as are agreed upon, provided two-thirds of the members	4537
of each of the boards consent to such merger or combination. Such	4538
merger or combination shall become legally effective unless, prior	4539
to the ninetieth day following the later of the consents,	4540
qualified electors residing in either district equal in number to	4541
a majority of the qualified electors voting at the last general	4542
election in such district file with the secretary of the board of	4543
trustees of their regional water and sewer district a petition of	4544
remonstrance against such merger or combination. The secretary	4545
shall cause the board of elections of the proper county or	4546
counties to check the sufficiency of the signatures on such	4547
petition.	4548

(Z) Exercise the powers of the district without obtaining the	4549
consent of any other political subdivision, provided that all	4550
public or private property damaged or destroyed in carrying out	4551
the powers of the district shall be restored or repaired and	4552
placed in its original condition as nearly as practicable or	4553
adequate compensation made therefor by the district;	4554

(AA) Require the owner of any premises located within the	4555
district to connect the owner's premises to a water resource	4556
project determined to be accessible to such premises and found to	4557
require such connection so as to prevent or abate pollution or	4558
protect the health and property of persons in the district. Such	4559
connection shall be made in accordance with procedures established	4560
by the board of trustees of such district and pursuant to such	4561
orders as the board may find necessary to ensure and enforce	4562
compliance with such procedures.	4563

(BB) Do all acts necessary or proper to carry out the powers	4564
granted in Chapter 6119. of the Revised Code.	4565

Section 2. That existing sections 317.32, 319.203, 319.54,	4566
321.261, 323.131, 323.25, 323.28, 323.47, 323.65, 323.69, 323.70,	4567
323.71, 323.72, 323.73, 323.78, 323.79, 715.261, 743.04, 1724.02,	4568
1724.10, 2744.01, 5709.12, 5721.01, 5721.03, 5721.14, 5721.18,	4569
5721.19, 5721.36, 5722.01, 5722.03, 5722.04, 5722.07, 5722.10,	4570
5722.11, 5723.01, 5723.04, 5723.12, and 6119.06 of the Revised	4571
Code are hereby repealed.	4572