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 |
(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 |
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 |
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 |
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 |
(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 |
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 |
(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 |
(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. 323.25. 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 |
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 |
(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 |
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 |
(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 |
(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 |
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 |
(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 |
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 |
(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) 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 |
(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 |
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 |
(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 |
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 |
(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 |
(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 |
(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 |
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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
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 |
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(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 |
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 |
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 |
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 |
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 |
(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 |
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 |
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 |
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 |
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 |
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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
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 |
(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 |
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 |
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 |
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 |
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 |
(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 |
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) 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 |
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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
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 |