Section 1. That sections 321.261, 323.131, 323.25, 323.28, | 11 |
323.65, 323.69, 323.70, 323.71, 323.73, 323.78, 323.79, 715.261, | 12 |
743.04, 2303.201, 2744.01, 5709.12, 5721.01, 5721.03, 5721.14, | 13 |
5721.18, 5721.19, 5721.36, 5722.01, 5722.02, 5722.03, 5722.04, | 14 |
5722.10, 5722.11, 5723.04, 5723.12, and 6119.06 be amended and | 15 |
sections 323.691 and 5722.031 of the Revised Code be enacted to | 16 |
read as follows: | 17 |
Sec. 321.261. (A) In each county treasury there shall be | 18 |
created the treasurer's delinquent tax and assessment collection | 19 |
fund and the prosecuting attorney's delinquent tax and assessment | 20 |
collection fund. Except as otherwise provided in this division, | 21 |
two and one-half per cent of all delinquent real property, | 22 |
personal property, and manufactured and mobile home taxes and | 23 |
assessments collected by the county treasurer shall be deposited | 24 |
in the treasurer's delinquent tax and assessment collection fund, | 25 |
and two and one-half per cent of such delinquent taxes and | 26 |
assessments shall be deposited in the prosecuting attorney's | 27 |
delinquent tax and assessment collection fund. The board of county | 28 |
commissioners shall appropriate to the county treasurer from the | 29 |
treasurer's delinquent tax and assessment collection fund, and | 30 |
shall appropriate to the prosecuting attorney from the prosecuting | 31 |
attorney's delinquent tax and assessment collection fund, money to | 32 |
the credit of the respective fund, and except as provided in | 33 |
division (D) of this section, the appropriation shall be used only | 34 |
for the following purposes: | 35 |
If the balance in the treasurer's or prosecuting attorney's | 51 |
delinquent tax and assessment collection fund exceeds three times | 52 |
the amount deposited into the fund in the preceding year, the | 53 |
treasurer or prosecuting attorney, on or before the twentieth day | 54 |
of October of the current year, may direct the county auditor to | 55 |
forgo the allocation of delinquent taxes and assessments to that | 56 |
officer's respective fund in the ensuing year. If the county | 57 |
auditor receives such direction, the auditor shall cause the | 58 |
portion of taxes and assessments that otherwise would be credited | 59 |
to the fund under this section in that ensuing year to be | 60 |
allocated and distributed among taxing units' funds as otherwise | 61 |
provided in this chapter and other applicable law. | 62 |
(B) During the period of time that a county land | 63 |
reutilization corporation is functioning as such on behalf of a | 64 |
county, the board of county commissioners, upon the request of the | 65 |
county treasurer, may designate by resolution that an additional | 66 |
amount, not exceeding five per cent of all collections of | 67 |
delinquent real property, personal property, and manufactured and | 68 |
mobile home taxes and assessments, shall be deposited in the | 69 |
treasurer's delinquent tax and assessment collection fund and be | 70 |
available for appropriation by the board for the use of the | 71 |
corporation. Any such amounts so deposited and appropriated under | 72 |
this division shall be paid out of the treasurer's delinquent tax | 73 |
and assessment collection fund to the corporation upon a warrant | 74 |
of the county auditor. | 75 |
(C) Annually by the first day of December, the county | 76 |
treasurer and the prosecuting attorney each shall submit a report | 77 |
to the board of county commissioners regarding the use of the | 78 |
moneys appropriated from their respective delinquent tax and | 79 |
assessment collection funds. Each report shall specify the amount | 80 |
appropriated from the fund during the current calendar year, an | 81 |
estimate of the amount so appropriated that will be expended by | 82 |
the end of the year, a summary of how the amount appropriated has | 83 |
been expended in connection with delinquent tax collection | 84 |
activities or land reutilization, and an estimate of the amount | 85 |
that will be credited to the fund during the ensuing calendar | 86 |
year. | 87 |
(D)(1) In any county, if the county treasurer or prosecuting | 93 |
attorney determines that the balance to the credit of that | 94 |
officer's corresponding delinquent tax and assessment collection | 95 |
fund exceeds the amount required to be used as prescribed by | 96 |
division (A) of this section, the county treasurer or prosecuting | 97 |
attorney may expend the excess to prevent residential mortgage | 98 |
foreclosures in the county and to address problems associated with | 99 |
other foreclosed real property. The amount used for that purpose | 100 |
in any year may not exceed the amount that would cause the fund to | 101 |
have a reserve of less than twenty per cent of the amount expended | 102 |
in the preceding year for the purposes of division (A) of this | 103 |
section. The county treasurer or prosecuting attorney may not | 104 |
expend any money from the officer's fund for the purpose of land | 105 |
reutilization unless the county treasurer or prosecuting attorney | 106 |
obtains the approval of the county investment advisory committee | 107 |
established under section 135.341 of the Revised Code. | 108 |
Money authorized to be expended under division (D)(1) of this | 109 |
section shall be used to provide financial assistance in the form | 110 |
of loans to borrowers in default on their home mortgages, | 111 |
including for the payment of late fees, to clear arrearage | 112 |
balances, and to augment moneys used in the county's foreclosure | 113 |
prevention program. The money also may be used to assist county | 114 |
land reutilization corporations, municipal corporations, or | 115 |
townships in the county, upon their application to the county | 116 |
treasurer, prosecuting attorney, or the county department of | 117 |
development, in the nuisance abatement of deteriorated residential | 118 |
buildings in foreclosure, or vacant, abandoned, tax-delinquent, or | 119 |
blighted real property, including paying the costs of boarding up | 120 |
such buildings, lot maintenance, and demolition. | 121 |
(2) In a county having a population of more than one hundred | 122 |
thousand according to the department of development's 2006 census | 123 |
estimate, if the county treasurer or prosecuting attorney | 124 |
determines that the balance to the credit of that officer's | 125 |
corresponding delinquent tax and assessment collection fund | 126 |
exceeds the amount required to be used as prescribed by division | 127 |
(A) of this section, the county treasurer or prosecuting attorney | 128 |
may expend the excess to assist county land reutilization | 129 |
corporations, townships, or municipal corporations located in the | 130 |
county as provided in division (D)(2) of this section, provided | 131 |
that the combined amount so expended each year in a county shall | 132 |
not exceed threefive million dollars. Upon application for the | 133 |
funds by a county land reutilization corporation, township, or | 134 |
municipal corporation, the county treasurer or prosecuting | 135 |
attorney may assist the county land reutilization corporation, | 136 |
township, or municipal corporation in abating foreclosed | 137 |
residential nuisances, including paying the costs of securing such | 138 |
buildings, lot maintenance, and demolition. At the prosecuting | 139 |
attorney's discretion, the prosecuting attorney also may apply the | 140 |
funds to costs of prosecuting alleged violations of criminal and | 141 |
civil laws governing real estate and related transactions, | 142 |
including fraud and abuse. | 143 |
Sec. 323.131. (A) Each tax bill prepared and mailed or | 144 |
delivered under section 323.13 of the Revised Code shall be in the | 145 |
form and contain the information required by the tax commissioner. | 146 |
The commissioner may prescribe different forms for each county and | 147 |
may authorize the county auditor to make up tax bills and tax | 148 |
receipts to be used by the county treasurer. For any county in | 149 |
which the board of county commissioners has granted a partial | 150 |
property tax exemption on homesteads under section 323.158 of the | 151 |
Revised Code, the commissioner shall require that the tax bills | 152 |
for those homesteads include a notice of the amount of the tax | 153 |
reduction that results from the partial exemption. In addition to | 154 |
the information required by the commissioner, each tax bill shall | 155 |
contain the following information: | 156 |
(b) "Notice: If the taxes charged against this parcel have | 167 |
been reduced by the 2-1/2 per cent tax reduction for residences | 168 |
occupied by the owner but the property is not a residence occupied | 169 |
by the owner, the owner must notify the county auditor's office | 170 |
not later than March 31 of the year following the year for which | 171 |
the taxes are due. Failure to do so may result in the owner being | 172 |
convicted of a fourth degree misdemeanor, which is punishable by | 173 |
imprisonment up to 30 days, a fine up to $250, or both, and in the | 174 |
owner having to repay the amount by which the taxes were | 175 |
erroneously or illegally reduced, plus any interest that may | 176 |
apply. | 177 |
Sec. 323.25. When taxes charged against an entry on the tax | 202 |
duplicate, or any part of those taxes, are not paid within sixty | 203 |
days after delivery of the delinquent land duplicate to the county | 204 |
treasurer as prescribed by section 5721.011 of the Revised Code, | 205 |
the county treasurer shall enforce the lien for the taxes by civil | 206 |
action in the treasurer's official capacity as treasurer, for the | 207 |
sale of such premises in the same way mortgage liens are enforced | 208 |
or for the transfer of such premises to an electing subdivision | 209 |
pursuant to section 323.28 of the Revised Code, in the court of | 210 |
common pleas of the county, in a municipal court with | 211 |
jurisdiction, or in the county board of revision with jurisdiction | 212 |
pursuant to section 323.66 of the Revised Code.
AfterNothing in | 213 |
this section prohibits the treasurer from instituting such an | 214 |
action before the delinquent tax list or delinquent vacant land | 215 |
tax list that includes the premises has been published pursuant to | 216 |
division (B) of section 5721.03 of the Revised Code if the list is | 217 |
not published within the time prescribed by that division. | 218 |
After the civil action has been instituted, but before the | 219 |
expiration of the applicable redemption period, any person | 220 |
entitled to redeem the land may do so by tendering to the county | 221 |
treasurer an amount sufficient, as determined by the court or | 222 |
board of revision, to pay the taxes, assessments, penalties, | 223 |
interest, and charges then due and unpaid, and the costs incurred | 224 |
in the civil action, and by demonstrating that the property is in | 225 |
compliance with all applicable zoning regulations, land use | 226 |
restrictions, and building, health, and safety codes. | 227 |
If service by publication is necessary, such publication | 235 |
shall be made once a week for three consecutive weeks instead of | 236 |
as provided by the Rules of Civil Procedure, and the service shall | 237 |
be complete at the expiration of three weeks after the date of the | 238 |
first publication. If the prosecuting attorney determines that | 239 |
service upon a defendant may be obtained ultimately only by | 240 |
publication, the prosecuting attorney may cause service to be made | 241 |
simultaneously by certified mail, return receipt requested, | 242 |
ordinary mail, and publication. The county treasurer shall not | 243 |
enforce the lien for taxes against real property to which any of | 244 |
the following applies: | 245 |
Sec. 323.28. (A) A finding shall be entered in a proceeding | 267 |
under section 323.25 of the Revised Code for taxes, assessments, | 268 |
penalties, interest, and charges due and payable at the time the | 269 |
deed of real property sold or transferred under this section is | 270 |
transferred to the purchaser or transferee, plus the cost of the | 271 |
proceeding. For purposes of determining such amount, the county | 272 |
treasurer may estimate the amount of taxes, assessments, interest, | 273 |
penalties, charges, and costs that will be payable at the time the | 274 |
deed of the property is transferred to the purchaser or | 275 |
transferee. | 276 |
Notwithstanding the minimum sales price provisions of | 291 |
divisions (A)(1) and (2) of this section to the contrary, a parcel | 292 |
sold pursuant to this section shall not be sold for less than the | 293 |
amount described in division (A)(1) of this section if the highest | 294 |
bidder is the owner of record of the parcel immediately prior to | 295 |
the judgment of foreclosure or a member of the following class of | 296 |
parties connected to that owner: a member of that owner's | 297 |
immediate family, a person with a power of attorney appointed by | 298 |
that owner who subsequently transfers the parcel to the owner, a | 299 |
sole proprietorship owned by that owner or a member of the owner's | 300 |
immediate family, or partnership, trust, business trust, | 301 |
corporation, or association in which the owner or a member of the | 302 |
owner's immediate family owns or controls directly or indirectly | 303 |
more than fifty per cent. If a parcel sells for less than the | 304 |
amount described in division (A)(1) of this section, the officer | 305 |
conducting the sale shall require the buyer to complete an | 306 |
affidavit stating that the buyer is not the owner of record | 307 |
immediately prior to the judgment of foreclosure or a member of | 308 |
the specified class of parties connected to that owner, and the | 309 |
affidavit shall become part of the court records of the | 310 |
proceeding. If the county auditor discovers within three years | 311 |
after the date of the sale that a parcel was sold to that owner or | 312 |
a member of the specified class of parties connected to that owner | 313 |
for a price less than the amount so described, and if the parcel | 314 |
is still owned by that owner or a member of the specified class of | 315 |
parties connected to that owner, the auditor within thirty days | 316 |
after such discovery shall add the difference between that amount | 317 |
and the sale price to the amount of taxes that then stand charged | 318 |
against the parcel and is payable at the next succeeding date for | 319 |
payment of real property taxes. As used in this paragraph, | 320 |
"immediate family" means a spouse who resides in the same | 321 |
household and children. | 322 |
(B) From the proceeds of the sale the costs shall be first | 323 |
paid, next the amount found due for taxes, then the amount of any | 324 |
taxes accruing after the entry of the finding and before the deed | 325 |
of the property is transferred to the purchaser following the | 326 |
sale, all of which taxes shall be deemed satisfied, though the | 327 |
amount applicable to them is deficient, and any balance shall be | 328 |
distributed according to section 5721.20 of the Revised Code. No | 329 |
statute of limitations shall apply to such action. Upon sale, all | 330 |
liens for taxes due at the time the deed of the property is | 331 |
transferred to the purchaser following the sale, and liens | 332 |
subordinate to liens for taxes, shall be deemed satisfied and | 333 |
discharged unless otherwise provided by the order of sale. | 334 |
(C) If the county treasurer's estimate of the amount of the | 335 |
finding under division (A) of this section exceeds the amount of | 336 |
taxes, assessments, interest, penalties, and costs actually | 337 |
payable when the deed is transferred to the purchaser, the officer | 338 |
who conducted the sale shall refund to the purchaser the | 339 |
difference between the estimate and the amount actually payable. | 340 |
If the amount of taxes, assessments, interest, penalties, and | 341 |
costs actually payable when the deed is transferred to the | 342 |
purchaser exceeds the county treasurer's estimate, the officer | 343 |
shall certify the amount of the excess to the treasurer, who shall | 344 |
enter that amount on the real and public utility property tax | 345 |
duplicate opposite the property; the amount of the excess shall be | 346 |
payable at the next succeeding date prescribed for payment of | 347 |
taxes in section 323.12 of the Revised Code, and shall not be | 348 |
deemed satisfied and discharged pursuant to division (B) of this | 349 |
section. | 350 |
(D) Premises ordered to be sold under this section but | 351 |
remaining unsold for want of bidders after being offered for sale | 352 |
on two separate occasions, not less than two weeks apart, or after | 353 |
being offered for sale on one occasion in the case of abandoned | 354 |
land as defined in section 323.65 of the Revised Code, shall be | 355 |
forfeited to the state or to a political subdivision, school | 356 |
district, or county land reutilization corporation pursuant to | 357 |
Chapter 5722. or section 5723.01 of the Revised Code, and shall be | 358 |
disposed of pursuant to Chapter 5722. or 5723. of the Revised | 359 |
Code. | 360 |
(E) NotwithstandingSubject to section 323.78 of the Revised | 361 |
Code, and notwithstanding section 5722.03 of the Revised Code, if | 362 |
the complaint alleges that the property is delinquent vacant land | 363 |
as defined in section 5721.01 of the Revised Code, abandoned lands | 364 |
as defined in section 323.65 of the Revised Code, or lands | 365 |
described in division (E) of section 5722.01 of the Revised Code, | 366 |
and the value of the taxes, assessments, penalties, interest, and | 367 |
all other charges and costs of the action exceed the auditor's | 368 |
fair market value of the parcel, then the court or board of | 369 |
revision having jurisdiction over the matter on motion of the | 370 |
plaintiff, or on the court's or board's own motion, shall, upon | 371 |
any adjudication of foreclosure, order, without appraisal and | 372 |
without sale, the fee simple title of the property to be | 373 |
transferred to and vested in an electing subdivision as defined in | 374 |
division (A) of section 5722.01 of the Revised Code. For purposes | 375 |
of determining whether the taxes, assessments, penalties, | 376 |
interest, and all other charges and costs of the action exceed the | 377 |
actual fair market value of the parcel, the auditor's most current | 378 |
valuation shall be rebuttably presumed to be, and constitute | 379 |
prima-facie evidence of, the fair market value of the parcel. In | 380 |
such case, the filing for journalization of a decree of | 381 |
foreclosure ordering that direct transfer without appraisal or | 382 |
sale shall constitute confirmation of the transfer and thereby | 383 |
terminate any further statutory or common law right of redemption. | 384 |
(2) As of the time the county auditor makes the certification | 474 |
under section 5721.011 of the Revised Code, the organization has | 475 |
received from the county, municipal corporation, or township in | 476 |
which abandoned land is located official authority or agreement by | 477 |
a duly authorized officer of that county, municipal corporation, | 478 |
or township to accept the owner's fee simple interest in the | 479 |
abandoned land and to the abandoned land being foreclosed, and | 480 |
that official authority or agreement had been delivered to the | 481 |
county treasurer or county board of revision in a form that will | 482 |
reasonably confirm the county's, municipal corporation's, or | 483 |
township's assent to transfer the land to that community | 484 |
development organization under section 323.74 of the Revised Code. | 485 |
No such official authority or agreement by a duly authorized | 486 |
officer of a county, municipal corporation, or township must be | 487 |
received if a county land reutilization corporation is authorized | 488 |
to receive tax-foreclosed property under its articles of | 489 |
incorporation, regulations, or Chapter 1724. of the Revised Code. | 490 |
(K)(J) "Alternative redemption period," in any action to | 496 |
foreclose the state's lien for unpaid delinquent taxes, | 497 |
assessments, charges, penalties, interest, and costs on a parcel | 498 |
of real property pursuant to section 323.25, sections 323.65 to | 499 |
323.79, or section 5721.18 of the Revised Code, means forty-five | 500 |
twenty-eight days after an adjudication of foreclosure of the | 501 |
parcel is journalized by a court or county board of revision | 502 |
having jurisdiction over the foreclosure proceedings. Upon the | 503 |
expiration of the alternative redemption period, the right and | 504 |
equity of redemption of any owner or party shall terminate without | 505 |
further order of the court or board of revision. As used in any | 506 |
section of the Revised Code and for any proceeding under this | 507 |
chapter or section 5721.18 of the Revised Code, for purposes of | 508 |
determining the alternative redemption period, the period | 509 |
commences on the day immediately following the journalization of | 510 |
the adjudication of foreclosure and ends on and includes the | 511 |
forty-fifthtwenty-eighth day thereafter. | 512 |
Sec. 323.69. (A) Upon the completion of the title search | 515 |
required by section 323.68 of the Revised Code, the prosecuting | 516 |
attorney, representing the county treasurer, the county land | 517 |
reutilization corporation, or the certificate holder may file with | 518 |
the clerk of court a complaint for the foreclosure of each parcel | 519 |
of abandoned land appearing on the abandoned land list, and for | 520 |
the equity of redemption on each parcel. The complaint shall name | 521 |
all parties having any interest of record in the abandoned land | 522 |
that was discovered in the title search. The prosecuting attorney, | 523 |
county land reutilization corporation, or certificate holder may | 524 |
file such a complaint regardless of whether the parcel has | 525 |
appeared on a delinquent tax list or delinquent vacant land tax | 526 |
list published pursuant to division (B) of section 5721.03 of the | 527 |
Revised Code. | 528 |
(B)(1) In accordance with Civil Rule 4, the clerk of court | 529 |
promptly shall serve notice of the summons and the complaint filed | 530 |
under division (A) of this section to the last known address of | 531 |
the record owner of the abandoned land and to the last known | 532 |
address of each lienholder or other person having a legal or | 533 |
equitable ownership interest or security interest of record | 534 |
identified by the title search. The notice shall inform the | 535 |
addressee that delinquent taxes stand charged against the | 536 |
abandoned land; that the land will be sold at public auction or | 537 |
otherwise disposed of if not redeemed by the owner or other | 538 |
addressee; that the sale or transfer will occur at a date, time, | 539 |
and place, and in the manner prescribed in sections 323.65 to | 540 |
323.79 of the Revised Code; that the owner or other addressee may | 541 |
redeem the land by paying the total of the impositions against the | 542 |
land at any time before confirmation of sale or transfer of the | 543 |
parcel as prescribed in sections 323.65 to 323.79 of the Revised | 544 |
Code or before the expiration of the alternative redemption | 545 |
period, as may be applicable to the proceeding; that the case is | 546 |
being prosecuted by the prosecuting attorney of the county in the | 547 |
name of the county treasurer for the county in which the abandoned | 548 |
land is located or by a certificate holder, whichever is | 549 |
applicable; of the name, address, and telephone number of the | 550 |
county board of revision before which the action is pending; of | 551 |
the board case number for the action, which shall be maintained in | 552 |
the official file and docket of the clerk of court; and that all | 553 |
subsequent pleadings, petitions, and papers associated with the | 554 |
case and filed by any interested party must be filed with the | 555 |
clerk of court and will become part of the case file for the board | 556 |
of revision. | 557 |
(2) The notice required by division (B)(1) of this section | 558 |
also shall inform the addressee that any owner of record may, at | 559 |
any time on or before the twentiethfourteenth day after service | 560 |
of process is perfected, file a pleading with the clerk of court | 561 |
requesting that the board dismiss the complaint and order that the | 562 |
abandoned land identified in the notice be removed from the | 563 |
abandoned land list. The notice shall further inform the addressee | 564 |
that, upon filing such a pleading to remove the abandoned land | 565 |
from that listif such a motion for dismissal is granted, the | 566 |
abandoned land will be removed from the list and cannot thereafter | 567 |
be disposed of under sections 323.65 to 323.79 of the Revised | 568 |
Code, until the record owner of the abandoned land who is provided | 569 |
notice under division (B)(1) of this section sells or otherwise | 570 |
conveys the owner's ownership interest, and that any future | 571 |
attempts to collect delinquent taxes, interest, penalties, and | 572 |
charges owed with respect to that land and appearing on the | 573 |
delinquent tax list or delinquent vacant land tax list, whichever | 574 |
the case may be, will be conducted in accordance with the judicial | 575 |
foreclosure proceedings and other remedies and procedures | 576 |
prescribed under sections 323.25 to 323.28 or under Chapters | 577 |
5721., 5722., and 5723. of the Revised Code until the record owner | 578 |
sells or otherwise conveys the owner's ownership interest. | 579 |
(C) Subsequent pleadings, motions, or papers associated with | 587 |
the case and filed with the clerk of court shall be served upon | 588 |
all parties of record in accordance with Civil Rules 4 and 5, | 589 |
except that service by publication in any case requiring such | 590 |
service shall require that any such publication shall be | 591 |
advertised in the manner, and for the time periods and frequency, | 592 |
prescribed in section 5721.18 of the Revised Code. A party that | 593 |
fails to appear after being served with notice of a final or | 594 |
interim hearing, by publication or otherwise, shall be deemed to | 595 |
be in default, and no further service as to any subsequent | 596 |
proceedings is required on such a party. Any inadvertent | 597 |
noncompliance with those rules does not serve to defeat or | 598 |
terminate the case, or subject the case to dismissal, as long as | 599 |
actual notice or service of filed papers is shown by a | 600 |
preponderance of the evidence or is acknowledged by the party | 601 |
charged with notice or service, including by having made an | 602 |
appearance or filing in relation to the case. The county board of | 603 |
revision may conduct evidentiary hearings on the sufficiency of | 604 |
process, service of process, or sufficiency of service of papers | 605 |
in any proceeding arising from a complaint filed under this | 606 |
section. Other than the notice and service provisions contained in | 607 |
Civil Rules 4 and 5, the Rules of Civil Procedure shall not be | 608 |
applicable to the proceedings of the board. The board of revision | 609 |
may utilize procedures contained in the Rules of Civil Procedure | 610 |
to the extent that such use facilitates the needs of the | 611 |
proceedings, such as vacating orders, correcting clerical | 612 |
mistakes, and providing notice to parties. To the extent not | 613 |
otherwise provided in sections 323.65 to 323.79 of the Revised | 614 |
Code, the board may apply the procedures prescribed by sections | 615 |
323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the | 616 |
Revised Code. Board practice shall be in accordance with the | 617 |
practice and rules, if any, of the board that are promulgated by | 618 |
the board under section 323.66 of the Revised Code and are not | 619 |
inconsistent with sections 323.65 to 323.79 of the Revised Code. | 620 |
(2) A court of common pleas or municipal court may order that | 633 |
a proceeding arising from a complaint filed under sections 323.25 | 634 |
to 323.28 or Chapter 5721. of the Revised Code be transferred to a | 635 |
county board of revision if the court determines that the real | 636 |
property that is the subject of the complaint is abandoned land, | 637 |
provided that the appropriate board of revision has adopted a | 638 |
resolution under section 323.66 of the Revised Code to adjudicate | 639 |
cases as provided under sections 323.65 to 323.79 of the Revised | 640 |
Code. There is a rebuttable presumption that a parcel of land is | 641 |
unoccupied if any of the factors described in division (F)(2) of | 642 |
section 323.65 of the Revised Code apply to the parcel. The court | 643 |
may order a transfer under this division upon the motion of the | 644 |
record owner of the parcel or the county prosecuting attorney, | 645 |
representing the county treasurer, or upon its own motion. | 646 |
(B) On or before the twenty-eighth day after the | 647 |
journalization of an order of transfer issued pursuant to division | 648 |
(A) of this section, the county prosecuting attorney shall file a | 649 |
copy of the journalized order of transfer and a notice of transfer | 650 |
and dismissal with the clerk of court and with the court or board | 651 |
to which the case was transferred. In any action transferred to a | 652 |
county board of revision, the prosecuting attorney shall serve the | 653 |
notice of transfer upon all parties to the action except any party | 654 |
that previously failed to answer, plea, or appear in the | 655 |
proceeding as required in Civil Rule 12. In any action transferred | 656 |
to a court, the prosecuting attorney shall serve the notice of | 657 |
transfer upon all parties to the action except those parties | 658 |
deemed to be in default under division (C) of section 323.69 of | 659 |
the Revised Code. | 660 |
(C) Upon journalization of the order of transfer, the clerk | 661 |
of court shall proceed as if the transferred complaint had been | 662 |
filed with the court or board to which the proceeding was | 663 |
transferred, except that the clerk is not required to perfect a | 664 |
notice of summons and complaint to any party that had already been | 665 |
served such notice. When the prosecuting attorney files the notice | 666 |
of transfer as prescribed in division (B) of this section, the | 667 |
clerk shall stamp or otherwise indicate on the notice a new case | 668 |
number for the proceeding. The clerk shall assign the entire case | 669 |
file to the court or board to which the proceeding was | 670 |
transferred, including any preliminary or final reports, | 671 |
documents, or other evidence made available to the transferring | 672 |
court or board. All such reports, documents, and other evidence | 673 |
shall be received by the court or board to which the proceeding | 674 |
was transferred as competent evidence for the purposes of | 675 |
adjudicating the proceeding. That court or board shall accept all | 676 |
such reports, documents, and evidence in the case file unless | 677 |
otherwise required by law or unless the court or board determines | 678 |
that doing so would not be in the interests of justice. | 679 |
Sec. 323.70. (A) Subject to this section and to sections | 696 |
323.71 and 323.72 of the Revised Code, a county board of revision | 697 |
shall conduct a final hearing on the merits of a complaint filed | 698 |
under section 323.69 of the Revised Code, including the validity | 699 |
or amount of any impositions alleged in the complaint, not sooner | 700 |
than thirty days after the service of notice of summons and | 701 |
complaint has been perfected. If, after a hearing, the board finds | 702 |
that the validity or amount of all or a portion of the impositions | 703 |
is not supported by a preponderance of the evidence, the board may | 704 |
order the county auditor to remove from the tax list and duplicate | 705 |
amounts the board finds invalid or not supported by a | 706 |
preponderance of the evidence. The auditor shall remove all such | 707 |
amounts from the tax list and duplicate as ordered by the board of | 708 |
revision, including any impositions asserted under sections 715.26 | 709 |
and 715.261 of the Revised Code. | 710 |
(B) IfSubject to section 323.691 of the Revised Code, if, on | 711 |
or before the twentiethfourteenth day after service of process is | 712 |
perfected under division (B) of section 323.69 of the Revised | 713 |
Code, a record owner or the United States government files with | 714 |
the clerk of court a motion requesting that the county board of | 715 |
revision order the complaint to be dismissed
and the abandoned | 716 |
land removed from the abandoned land list, the board shall, | 717 |
without conducting a hearing on the matter, promptly dismiss the | 718 |
complaint for foreclosure of that land and order the land to be | 719 |
removed from the list. Thereafter, until the record owner sells or | 720 |
otherwise conveys the owner's ownership interest, any attempts to | 721 |
collect delinquent taxes, interest, penalties, and charges owed | 722 |
with respect to that land and appearing on the delinquent tax list | 723 |
or delinquent vacant land tax list, whichever the case may be, | 724 |
shall be conducted in accordance with the judicial foreclosure | 725 |
proceedings and other remedies and procedures prescribed under | 726 |
sections 323.25 to 323.28 or under Chapters 5721., 5722., and | 727 |
5723. of the Revised Code. | 728 |
Sec. 323.71. (A)(1) If the county board of revision, upon its | 735 |
own motion or pursuant to a hearing under division (A)(2) of this | 736 |
section, determines that the impositions against a parcel of | 737 |
abandoned land that is the subject of a complaint filed under | 738 |
section 323.69 of the Revised Code exceed the fair market value of | 739 |
that parcel as currently shown by the latest valuation by the | 740 |
auditor of the county in which the land is located, then the board | 741 |
may proceed to hear and adjudicate the case as provided under | 742 |
sections 323.70 and 323.72 of the Revised Code. UponSubject to | 743 |
section 323.78 of the Revised Code, upon entry of an order of | 744 |
foreclosure, the parcel may be disposed of as prescribed by | 745 |
division (G) of section 323.73 of the Revised Code. | 746 |
If the board of revision, upon its own motion or pursuant to | 747 |
a hearing under division (A)(2) of this section, determines that | 748 |
the impositions against a parcel do not exceed the fair market | 749 |
value of the parcel as shown by the county auditor's then-current | 750 |
valuation of the parcel, the parcel shall not be disposed of as | 751 |
prescribed by division (G) of section 323.73 of the Revised Code, | 752 |
but may be disposed of as otherwise provided in section 323.73, | 753 |
323.74, 323.75, 323.77, or 323.78 of the Revised Code. | 754 |
(2) By a motion filed not later than seven days before a | 755 |
final hearing on a complaint is held under section 323.70 of the | 756 |
Revised Code, an owner or lienholder may file with the county | 757 |
board of revision a good faith appraisal of the parcel from a | 758 |
licensed professional appraiser and request a hearing to determine | 759 |
whether the impositions against the parcel of abandoned land | 760 |
exceed or do not exceed the fair market value of that parcel as | 761 |
shown by the auditor's then-current valuation of that parcel. If | 762 |
the motion is timely filed, the board of revision shall conduct a | 763 |
hearing and shall make a factual finding as to whether the | 764 |
impositions against the parcel exceed or do not exceed the fair | 765 |
market value of that parcel as shown by the auditor's then-current | 766 |
valuation of that parcel. An owner or lienholder must show by a | 767 |
preponderance of the evidence that the impositions against the | 768 |
parcel do not exceed the auditor's then-current valuation of the | 769 |
parcel in order to preclude the application of division (G) of | 770 |
section 323.73 of the Revised Code. | 771 |
Sec. 323.73. (A) Except as provided in division (G) of this | 787 |
section or section 323.78 of the Revised Code, a parcel of | 788 |
abandoned land that is to be disposed of under this section shall | 789 |
be disposed of at a public auction scheduled and conducted as | 790 |
described in this section. At least twenty-one days prior to the | 791 |
date of the public auction, the clerk of court or sheriff of the | 792 |
county shall advertise the public auction in a newspaper of | 793 |
general circulation that meets the requirements of section 7.12 of | 794 |
the Revised Code in the county in which the land is located. The | 795 |
advertisement shall include the date, time, and place of the | 796 |
auction, the permanent parcel number of the land if a permanent | 797 |
parcel number system is in effect in the county as provided in | 798 |
section 319.28 of the Revised Code or, if a permanent parcel | 799 |
number system is not in effect, any other means of identifying the | 800 |
parcel, and a notice stating that the abandoned land is to be sold | 801 |
subject to the terms of sections 323.65 to 323.79 of the Revised | 802 |
Code. | 803 |
(B) The sheriff of the county or a designee of the sheriff | 804 |
shall conduct the public auction at which the abandoned land will | 805 |
be offered for sale. To qualify as a bidder, a person shall file | 806 |
with the sheriff on a form provided by the sheriff a written | 807 |
acknowledgment that the abandoned land being offered for sale is | 808 |
to be conveyed in fee simple to the successful bidder. At the | 809 |
auction, the sheriff of the county or a designee of the sheriff | 810 |
shall begin the bidding at an amount equal to the total of the | 811 |
impositions against the abandoned land, plus the costs apportioned | 812 |
to the land under section 323.75 of the Revised Code. The | 813 |
abandoned land shall be sold to the highest bidder. The county | 814 |
sheriff or designee may reject any and all bids not meeting the | 815 |
minimum bid requirements specified in this division. | 816 |
(C) Except as otherwise permitted under section 323.74 of the | 817 |
Revised Code, the successful bidder at a public auction conducted | 818 |
under this section shall pay the sheriff of the county or a | 819 |
designee of the sheriff a deposit of at least ten per cent of the | 820 |
purchase price in cash, or by bank draft or official bank check, | 821 |
at the time of the public auction, and shall pay the balance of | 822 |
the purchase price within thirty days after the day on which the | 823 |
auction was held. NotwithstandingAt the time of the public | 824 |
auction and before the successful bidder pays the deposit, the | 825 |
sheriff or a designee of the sheriff may provide notice to the | 826 |
successful bidder that failure to pay the balance of the purchase | 827 |
price within the prescribed period shall be considered a default | 828 |
under the terms of the sale and shall result in retention of the | 829 |
deposit as payment for the costs associated with advertising and | 830 |
offering the abandoned land for sale at a future public auction. | 831 |
If such a notice is provided to the successful bidder and the | 832 |
bidder fails to pay the balance of the purchase price within the | 833 |
prescribed period, the sale shall be deemed rejected by the county | 834 |
board of revision due to default, and the sheriff shall retain the | 835 |
full amount of the deposit. In such a case, rejection of the sale | 836 |
shall occur automatically without any action necessary on the part | 837 |
of the sheriff, county prosecuting attorney, or board. If the | 838 |
amount retained by the sheriff is less than the total costs of | 839 |
advertising and offering the abandoned land for sale at a future | 840 |
public auction, the sheriff or county prosecuting attorney may | 841 |
initiate an action to recover the amount of any deficiency from | 842 |
the bidder in the court of common pleas of the county or in a | 843 |
municipal court with jurisdiction. | 844 |
Following a default and rejection of sale under this | 845 |
division, the abandoned land involved in the rejected sale shall | 846 |
be disposed of in accordance with sections 323.65 to 323.79 of the | 847 |
Revised Code or as otherwise prescribed by law. The defaulting | 848 |
bidder, any member of the bidder's immediate family, any person | 849 |
with a power of attorney granted by the bidder, and any | 850 |
pass-through entity, trust, corporation, association, or other | 851 |
entity directly or indirectly owned or controlled by the bidder or | 852 |
a member of the defaulting bidder's immediate family shall be | 853 |
prohibited from bidding on the abandoned land at any future public | 854 |
auction for five years from the date of the bidder's default. | 855 |
Notwithstanding section 321.261 of the Revised Code, with | 856 |
respect to any proceedings initiated pursuant to sections 323.65 | 857 |
to 323.79 of the Revised Code, from the total proceeds arising | 858 |
from the sale, transfer, or redemption of abandoned land, twenty | 859 |
per cent of such proceeds shall be deposited to the credit of the | 860 |
county treasurer's delinquent tax and assessment collection fund | 861 |
to reimburse the fund for costs paid from the fund for the | 862 |
transfer, redemption, or sale of abandoned land at public auction. | 863 |
Not more than one-half of the twenty per cent may be used by the | 864 |
treasurer for community development, nuisance abatement, | 865 |
foreclosure prevention, demolition, and related services or | 866 |
distributed by the treasurer to a land reutilization corporation. | 867 |
The balance of the proceeds, if any, shall be distributed to the | 868 |
appropriate political subdivisions and other taxing units in | 869 |
proportion to their respective claims for taxes, assessments, | 870 |
interest, and penalties on the land. Upon the sale of foreclosed | 871 |
lands, the clerk of court shall hold any surplus proceeds in | 872 |
excess of the impositions until the clerk receives an order of | 873 |
priority and amount of distribution of the surplus that are | 874 |
adjudicated by a court of competent jurisdiction or receives a | 875 |
certified copy of an agreement between the parties entitled to a | 876 |
share of the surplus providing for the priority and distribution | 877 |
of the surplus. Any party to the action claiming a right to | 878 |
distribution of surplus shall have a separate cause of action in | 879 |
the county or municipal court of the jurisdiction in which the | 880 |
land reposes, provided the board confirms the transfer or | 881 |
regularity of the sale. Any dispute over the distribution of the | 882 |
surplus shall not affect or revive the equity of redemption after | 883 |
the board confirms the transfer or sale. | 884 |
(E) The county board of revision shall reject the sale of | 893 |
abandoned land to any person if it is shown by a preponderance of | 894 |
the evidence that the person is delinquent in the payment of taxes | 895 |
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739., | 896 |
5741., or 5743. of the Revised Code or any real property taxing | 897 |
provision of the Revised Code. The board also shall reject the | 898 |
sale of abandoned land to any person if it is shown by a | 899 |
preponderance of the evidence that the person is delinquent in the | 900 |
payment of property taxes on any parcel in the county, or to a | 901 |
member of any of the following classes of parties connected to | 902 |
that person: | 903 |
(G) If the county board of revision finds that the total of | 921 |
the impositions against the abandoned land are greater than the | 922 |
fair market value of the abandoned land as determined by the | 923 |
auditor's then-current valuation of that land, the board, at any | 924 |
final hearing under section 323.70 of the Revised Code, may order | 925 |
the property foreclosed and, without an appraisal or public | 926 |
auction, order the sheriff to execute a deed to the certificate | 927 |
holder or county land reutilization corporation that filed a | 928 |
complaint under section 323.69 of the Revised Code, or to a | 929 |
community development organization, school district, municipal | 930 |
corporation, county, or township, whichever is applicable, as | 931 |
provided in section 323.74 of the Revised Code. Upon a transfer | 932 |
under this division, all liens for taxes due at the time the deed | 933 |
of the property is transferred to the certificate holder, | 934 |
community development organization, school district, municipal | 935 |
corporation, county, or township following the conveyance, and | 936 |
liens subordinate to liens for taxes, shall be deemed satisfied | 937 |
and discharged. | 938 |
Sec. 323.78. Notwithstanding anything in Chapters 323., | 939 |
5721., and 5723. of the Revised Code, if the county treasurer of a | 940 |
county in which a county land reutilization operates, in any | 941 |
petition for foreclosure of abandoned lands, elects to invoke the | 942 |
alternative redemption period, then upon any adjudication of | 943 |
foreclosure by any court or the board of revision in any | 944 |
proceeding under section 323.25, sections 323.65 to 323.79, or | 945 |
section 5721.18 of the Revised Code, the following apply: | 946 |
(A) Unless otherwise ordered by a motion of the court or | 947 |
board of revision, the petition shall assert, and any notice of | 948 |
final hearing shall include, that upon foreclosure of the parcel, | 949 |
the equity of redemption in any parcel by its owner shall be | 950 |
forever terminated after the expiration of the alternative | 951 |
redemption period, that the parcel thereafter may be sold at | 952 |
sheriff's sale either by itself or together with other parcels as | 953 |
permitted by law; or that the parcel may, by order of the court or | 954 |
board of revision, be transferred directly to a municipal | 955 |
corporation, township, county, school district, or county land | 956 |
reutilization corporation without appraisal and without a sale, | 957 |
free and clear of all impositions and any other liens on the | 958 |
property, which shall be deemed forever satisfied and discharged. | 959 |
(B) AfterIn any case to which the court or board of revision | 960 |
has ordered that the alternative redemption period applies, after | 961 |
the expiration of the alternative redemption period following the | 962 |
journalization of an adjudication of foreclosure, by order of the | 963 |
court or board of revision, any equity of redemption is forever | 964 |
extinguished, and the parcel may be transferred individually or in | 965 |
lots with other tax-foreclosed properties to a municipal | 966 |
corporation, township, county, school district, or county land | 967 |
reutilization corporation without appraisal and without a sale, | 968 |
upon which all impositions and any other liens subordinate to | 969 |
liens for impositions due at the time the deed to the property is | 970 |
conveyed to a purchaser or transferred to a community development | 971 |
organization, county land reutilization corporation, municipal | 972 |
corporation, county, township, or school district, shall be deemed | 973 |
satisfied and discharged. Other than the order of the court or | 974 |
board of revision so ordering the transfer of the parcel, no | 975 |
further act of confirmation or other order shall be required for | 976 |
such a transfer, or for the extinguishment of any statutory or | 977 |
common law right of redemption. | 978 |
(C) Upon the expiration of the alternative redemption period | 979 |
in cases to which the alternative redemption period has been | 980 |
ordered, if no community development organization, county land | 981 |
reutilization corporation, municipal corporation, county, | 982 |
township, or school district has requested title to the parcel, | 983 |
the court or board of revision may order the property sold as | 984 |
otherwise provided in Chapters 323. and 5721. of the Revised Code, | 985 |
and, failing any bid at any such sale, the parcel shall be | 986 |
forfeited to the state and otherwise disposed of pursuant to | 987 |
Chapter 5723. of the Revised Code. | 988 |
Sec. 323.79. Any party to any proceeding instituted pursuant | 989 |
to sections 323.65 to 323.79 of the Revised Code who is aggrieved | 990 |
in any of the proceedings of the county board of revision under | 991 |
those sections may file an appeal in the court of common pleas | 992 |
pursuant to Chapters 2505. and 2506. of the Revised Code upon a | 993 |
final order of foreclosure and forfeiture by the board. A final | 994 |
order of foreclosure and forfeiture occurs upon confirmation of | 995 |
any sale or upon confirmation of any conveyance or transfer to a | 996 |
certificate holder, community development organization, county | 997 |
land reutilization corporation organized under Chapter 1724. of | 998 |
the Revised Code, municipal corporation, county, or township | 999 |
pursuant to sections 323.65 to 323.79 of the Revised Code. An | 1000 |
appeal as provided in this section shall proceed as an appeal de | 1001 |
novo and may include issues raised or adjudicated in the | 1002 |
proceedings before the county board of revision, as well as other | 1003 |
issues that are raised for the first time on appeal and that are | 1004 |
pertinent to the abandoned land that is the subject of those | 1005 |
proceedings. | 1006 |
(B) A municipal corporation or its agent pursuant to division | 1038 |
(E) of this section may collect the total cost of removing, | 1039 |
repairing, or securing insecure, unsafe, structurally defective, | 1040 |
abandoned, deserted, or open and vacant buildings or other | 1041 |
structures, of making emergency corrections of hazardous | 1042 |
conditions, or of abating any nuisance by any of the following | 1043 |
methods:prescribed in division (B)(1), (2), or (3) of this | 1044 |
section. | 1045 |
(1) The clerk of the legislative authority of the municipal | 1046 |
corporation or its agent pursuant to division (E) of this section | 1047 |
may certify the total costs, together with a proper description of | 1048 |
the lands, to the county auditor who shall place the costs upon | 1049 |
the tax list and duplicate. The costs are a lien upon such lands | 1050 |
from and after the date the costs were incurred. The costs shall | 1051 |
be collected as other taxes and returned to the municipal | 1052 |
corporation or its agent pursuant to division (E) of this section, | 1053 |
as directed by the clerk of the legislative authority in the | 1054 |
certification of the total costs or in an affidavit from the agent | 1055 |
delivered to the county auditor or county treasurer. The placement | 1056 |
of the costs on the tax list and duplicate relates back to, and is | 1057 |
effective in priority, as of the date the costs were incurred, | 1058 |
provided that the municipal corporation or its agent pursuant to | 1059 |
division (E) of this section certifies the total costs within one | 1060 |
year from the date the costs were incurred. | 1061 |
(3) A municipal corporation or its agent pursuant to division | 1072 |
(E) of this section may file a lien on a parcel of land for the | 1073 |
total costs incurred under this section with respect to the parcel | 1074 |
by filing a written affidavit with the county recorder of the | 1075 |
county in which the parcel is located that states the parcel | 1076 |
number, the total costs incurred with respect to the parcel, and | 1077 |
the date such costs were incurred. The municipal corporation or | 1078 |
its agent may pursue a foreclosure action to enforce the lien in a | 1079 |
court of competent jurisdiction or, pursuant to sections 323.65 to | 1080 |
323.79 of the Revised Code, with the board of revision. The | 1081 |
municipal corporation or its agent may elect to acquire the parcel | 1082 |
by indicating such an election in the complaint for foreclosure or | 1083 |
in an amended complaint. Upon the entry of a decree of | 1084 |
foreclosure, the county sheriff shall advertise and offer the | 1085 |
property for sale on at least one occasion. The minimum bid with | 1086 |
regard to the sale of the foreclosed property shall equal the sum | 1087 |
of the taxes, penalties, interest, costs, and assessments due and | 1088 |
payable on the property, the total costs incurred by the municipal | 1089 |
corporation or its agent with respect to the property, and any | 1090 |
associated court costs and interest as authorized by law. An owner | 1091 |
of the property may redeem the property by paying the minimum bid | 1092 |
within ten days after the entry of the decree of foreclosure. If | 1093 |
an owner fails to so redeem the property, and if the parcel is not | 1094 |
sold for want of a minimum bid, the property shall be disposed of | 1095 |
as follows: | 1096 |
(E) A municipal corporation may enter into an agreement with | 1123 |
a county land reutilization corporation organized under Chapter | 1124 |
1724. of the Revised Code wherein the county land reutilization | 1125 |
corporation agrees to act as the agent of the municipal | 1126 |
corporation in connection with removing, repairing, or securing | 1127 |
insecure, unsafe, structurally defective, abandoned, deserted, or | 1128 |
open and vacant buildings or other structures, making emergency | 1129 |
corrections of hazardous conditions, or abating any nuisance, | 1130 |
including high weeds, overgrown brush, and trash and debris from | 1131 |
vacant lots. The total costs of such actions may be collected by | 1132 |
the corporation pursuant to division (B) of this section, and | 1133 |
shall be paid to the corporation if it paid or incurred such costs | 1134 |
and has not been reimbursed. | 1135 |
(F) In the case of the lien of a county land reutilization | 1136 |
corporation that is the agent of a municipal corporation, a | 1137 |
notation shall be placed on the tax list and duplicate showing the | 1138 |
amount of the lien ascribed specifically to the agent's total | 1139 |
costs. The agent has standing to pursue a separate cause of action | 1140 |
for money damages to satisfy the lien or pursue a foreclosure | 1141 |
action in a court of competent jurisdiction or with the board of | 1142 |
revision to enforce the lien without regard to occupancy. For | 1143 |
purposes of a foreclosure proceeding by the county treasurer for | 1144 |
delinquent taxes, this division does not affect the lien priority | 1145 |
as between a county land reutilization corporation and the county | 1146 |
treasurer, but the corporation's lien is superior to the lien of | 1147 |
any other lienholder of the property. As to a direct action by a | 1148 |
county land reutilization corporation, the lien for the taxes, | 1149 |
assessment, charges, costs, penalties, and interest on the tax | 1150 |
list and duplicate is in all cases superior to the lien of a | 1151 |
county land reutilization corporation, whose lien for total costs | 1152 |
shall be next in priority as against all other interests, except | 1153 |
as provided in division (G) of this section. | 1154 |
(G) A county land reutilization corporation acting as an | 1155 |
agent of a municipal corporation under an agreement under this | 1156 |
section may, with the county treasurer's consent, petition the | 1157 |
court or board of revision with jurisdiction over an action | 1158 |
undertaken under division (F) of this section pleading that the | 1159 |
lien of the corporation, as agent, for the total costs shall be | 1160 |
superior to the lien for the taxes, assessments, charges, costs, | 1161 |
penalties, and interest. If the court or board of revision | 1162 |
determines that the lien is for total costs paid or incurred by | 1163 |
the corporation as such an agent, and that subordinating the lien | 1164 |
for such taxes and other impositions to the lien of the | 1165 |
corporation promotes the expeditious abatement of public | 1166 |
nuisances, the court or board may order the lien for the taxes and | 1167 |
other impositions to be subordinate to the corporation's lien. The | 1168 |
court or board may not subordinate the lien for taxes and other | 1169 |
such impositions to any other liens. | 1170 |
(H) When a parcel of land upon which a lien has been placed | 1171 |
under division (B)(1) or (3) of this section is transferred to a | 1172 |
county land reutilization corporation, the lien on the parcel | 1173 |
shall be extinguished if the lien is for costs or charges that | 1174 |
were incurred before the date of the transfer to the corporation | 1175 |
and if the corporation did not incur the costs or charges, | 1176 |
regardless of whether the lien was attached or the costs or | 1177 |
charges were certified before the date of transfer. In such a | 1178 |
case, the county land reutilization corporation and its successors | 1179 |
in title shall take title to the property free and clear of any | 1180 |
such lien and shall be immune from liability in any action to | 1181 |
collect such costs or charges. | 1182 |
Sec. 743.04. (A) For the purpose of paying the expenses of | 1199 |
conducting and managing the waterworks of a municipal corporation, | 1200 |
including operating expenses and the costs of permanent | 1201 |
improvements, the director of public service or any other city | 1202 |
official or body authorized by charter may assess and collect a | 1203 |
water rent or charge of sufficient amount and in such manner as he | 1204 |
the director, other official, or itbody determines to be most | 1205 |
equitable from all tenements and premises supplied with water. | 1206 |
When water rents or charges are not paid when due, the director or | 1207 |
other official or body may do either or both of the following: | 1208 |
The amount placed on the tax list and duplicate shall be a | 1217 |
lien on the property served from the date placed on the list and | 1218 |
duplicate and shall be collected in the same manner as other | 1219 |
taxes, except that, notwithstanding section 323.15 of the Revised | 1220 |
Code, a county treasurer shall accept a payment in such amount | 1221 |
when separately tendered as payment for the full amount of such | 1222 |
unpaid water rents or charges and associated penalties. The lien | 1223 |
shall be released immediately upon payment in full of the | 1224 |
certified amount. Any amounts collected by the county treasurer | 1225 |
under this division shall be immediately placed in the distinct | 1226 |
fund established by section 743.06 of the Revised Code. | 1227 |
Each director or other official or body that assesses water | 1231 |
rents or charges shall determine the actual amount of rents due | 1232 |
based upon an actual reading of each customer's meter at least | 1233 |
once in each three-month period, and at least quarterly the | 1234 |
director or other official or body shall render a bill for the | 1235 |
actual amount shown by the meter reading to be due, except | 1236 |
estimated bills may be rendered if access to a customer's meter | 1237 |
was unobtainable for a timely reading. Each director or other | 1238 |
official or body that assesses water rents or charges shall | 1239 |
establish procedures providing fair and reasonable opportunity for | 1240 |
resolution of billing disputes. | 1241 |
(B)(1) When title to a parcel of land that is subject to any | 1254 |
of the actions described in division (A)(1) or (2) of this section | 1255 |
is transferred to a county land reutilization corporation, any | 1256 |
lien placed on the parcel under division (A)(1) of this section | 1257 |
shall be extinguished, and the corporation shall not be held | 1258 |
liable for unpaid rents or charges in any collection action | 1259 |
brought under division (A)(2) of this section, if the rents or | 1260 |
charges certified under division (A)(1) of this section or subject | 1261 |
to collection under division (A)(2) of this section were incurred | 1262 |
before the date of the transfer to the corporation and if the | 1263 |
corporation did not incur the rents or charges, regardless of | 1264 |
whether the rents or charges were certified, the lien was | 1265 |
attached, or the action was brought before the date of transfer. | 1266 |
In such a case, the corporation and its successors in title shall | 1267 |
take title to the property free and clear of any such lien and | 1268 |
shall be immune from liability in any such collection action. | 1269 |
If a county land reutilization corporation takes title to | 1270 |
property before any rents or charges have been certified or any | 1271 |
lien has been placed with respect to the property under division | 1272 |
(A)(1) or (2) of this section, the corporation shall be deemed a | 1273 |
bona fide purchaser for value without knowledge of such rents, | 1274 |
charges, or lien, regardless of whether the corporation had actual | 1275 |
or constructive knowledge of the rents, charges, or lien, and any | 1276 |
such lien shall be void and unenforceable against the corporation | 1277 |
and its successors in title. | 1278 |
Sec. 2303.201. (A)(1) The court of common pleas of any | 1285 |
county may determine that for the efficient operation of the court | 1286 |
additional funds are required to computerize the court, to make | 1287 |
available computerized legal research services, or to do both. | 1288 |
Upon making a determination that additional funds are required for | 1289 |
either or both of those purposes, the court shall authorize and | 1290 |
direct the clerk of the court of common pleas to charge one | 1291 |
additional fee, not to exceed six dollars, on the filing of each | 1292 |
cause of action or appeal under divisions (A), (Q), and (U) of | 1293 |
section 2303.20 of the Revised Code. | 1294 |
(2) All fees collected under division (A)(1) of this section | 1295 |
shall be paid to the county treasurer. The treasurer shall place | 1296 |
the funds from the fees in a separate fund to be disbursed either | 1297 |
upon an order of the court, subject to an appropriation by the | 1298 |
board of county commissioners, or upon an order of the court, | 1299 |
subject to the court making an annual report available to the | 1300 |
public listing the use of all such funds, in an amount not greater | 1301 |
than the actual cost to the court of procuring and maintaining | 1302 |
computerization of the court, computerized legal research | 1303 |
services, or both. | 1304 |
(3) If the court determines that the funds in the fund | 1305 |
described in division (A)(2) of this section are more than | 1306 |
sufficient to satisfy the purpose for which the additional fee | 1307 |
described in division (A)(1) of this section was imposed, the | 1308 |
court may declare a surplus in the fund and, subject to an | 1309 |
appropriation by the board of county commissioners, expend those | 1310 |
surplus funds, or upon an order of the court, subject to the court | 1311 |
making an annual report available to the public listing the use of | 1312 |
all such funds, expend those surplus funds, for other appropriate | 1313 |
technological expenses of the court. | 1314 |
(B)(1) The court of common pleas of any county may determine | 1315 |
that, for the efficient operation of the court, additional funds | 1316 |
are required to make technological advances in or to computerize | 1317 |
the office of the clerk of the court of common pleas and, upon | 1318 |
that determination, authorize and direct the clerk of the court of | 1319 |
common pleas to charge an additional fee, not to exceed twenty | 1320 |
dollars, on the filing of each cause of action or appeal, on the | 1321 |
filing, docketing, and endorsing of each certificate of judgment, | 1322 |
or on the docketing and indexing of each aid in execution or | 1323 |
petition to vacate, revive, or modify a judgment under divisions | 1324 |
(A), (P), (Q), (T), and (U) of section 2303.20 of the Revised Code | 1325 |
and not to exceed one dollar each for the services described in | 1326 |
divisions (B), (C), (D), (F), (H), and (L) of section 2303.20 of | 1327 |
the Revised Code. Subject to division (B)(2) of this section, all | 1328 |
moneys collected under division (B)(1) of this section shall be | 1329 |
paid to the county treasurer to be disbursed, upon an order of the | 1330 |
court of common pleas and subject to appropriation by the board of | 1331 |
county commissioners, in an amount no greater than the actual cost | 1332 |
to the court of procuring and maintaining technology and computer | 1333 |
systems for the office of the clerk of the court of common pleas. | 1334 |
(2) If the court of common pleas of a county makes the | 1335 |
determination described in division (B)(1) of this section, the | 1336 |
board of county commissioners of that county may issue one or more | 1337 |
general obligation bonds for the purpose of procuring and | 1338 |
maintaining the technology and computer systems for the office of | 1339 |
the clerk of the court of common pleas. In addition to the | 1340 |
purposes stated in division (B)(1) of this section for which the | 1341 |
moneys collected under that division may be expended, the moneys | 1342 |
additionally may be expended to pay debt charges on and financing | 1343 |
costs related to any general obligation bonds issued pursuant to | 1344 |
division (B)(2) of this section as they become due. General | 1345 |
obligation bonds issued pursuant to division (B)(2) of this | 1346 |
section are Chapter 133. securities. | 1347 |
(C) The court of common pleas shall collect the sum of | 1348 |
twenty-six dollars as additional filing fees in each new civil | 1349 |
action or proceeding for the charitable public purpose of | 1350 |
providing financial assistance to legal aid societies that operate | 1351 |
within the state and to support the office of the state public | 1352 |
defender. This division does not apply to proceedings concerning | 1353 |
annulments, dissolutions of marriage, divorces, legal separation, | 1354 |
spousal support, marital property or separate property | 1355 |
distribution, support, or other domestic relations matters; to a | 1356 |
juvenile division of a court of common pleas; to a probate | 1357 |
division of a court of common pleas, except that the additional | 1358 |
filing fees shall apply to name change, guardianship, adoption, | 1359 |
and decedents' estate proceedings; or to an execution on a | 1360 |
judgment, proceeding in aid of execution, or other post-judgment | 1361 |
proceeding arising out of a civil action. The filing fees required | 1362 |
to be collected under this division shall be in addition to any | 1363 |
other filing fees imposed in the action or proceeding and shall be | 1364 |
collected at the time of the filing of the action or proceeding. | 1365 |
The court shall not waive the payment of the additional filing | 1366 |
fees in a new civil action or proceeding unless the court waives | 1367 |
the advanced payment of all filing fees in the action or | 1368 |
proceeding. All such moneys collected during a month except for an | 1369 |
amount equal to up to one per cent of those moneys retained to | 1370 |
cover administrative costs shall be transmitted on or before the | 1371 |
twentieth day of the following month by the clerk of the court to | 1372 |
the treasurer of state in a manner prescribed by the treasurer of | 1373 |
state or by the Ohio legal assistance foundation. The treasurer of | 1374 |
state shall deposit four per cent of the funds collected under | 1375 |
this division to the credit of the civil case filing fee fund | 1376 |
established under section 120.07 of the Revised Code and | 1377 |
ninety-six per cent of the funds collected under this division to | 1378 |
the credit of the legal aid fund established under section 120.52 | 1379 |
of the Revised Code. | 1380 |
The court may retain up to one per cent of the moneys it | 1381 |
collects under this division to cover administrative costs, | 1382 |
including the hiring of any additional personnel necessary to | 1383 |
implement this division. If the court fails to transmit to the | 1384 |
treasurer of state the moneys the court collects under this | 1385 |
division in a manner prescribed by the treasurer of state or by | 1386 |
the Ohio legal assistance foundation, the court shall forfeit the | 1387 |
moneys the court retains under this division to cover | 1388 |
administrative costs, including the hiring of any additional | 1389 |
personnel necessary to implement this division, and shall transmit | 1390 |
to the treasurer of state all moneys collected under this | 1391 |
division, including the forfeited amount retained for | 1392 |
administrative costs, for deposit in the legal aid fund. | 1393 |
(D) On and after the thirtieth day after December 9, 1994, | 1394 |
the court of common pleas shall collect the sum of thirty-two | 1395 |
dollars as additional filing fees in each new action or proceeding | 1396 |
for annulment, divorce, or dissolution of marriage for the purpose | 1397 |
of funding shelters for victims of domestic violence pursuant to | 1398 |
sections 3113.35 to 3113.39 of the Revised Code. The filing fees | 1399 |
required to be collected under this division shall be in addition | 1400 |
to any other filing fees imposed in the action or proceeding and | 1401 |
shall be collected at the time of the filing of the action or | 1402 |
proceeding. The court shall not waive the payment of the | 1403 |
additional filing fees in a new action or proceeding for | 1404 |
annulment, divorce, or dissolution of marriage unless the court | 1405 |
waives the advanced payment of all filing fees in the action or | 1406 |
proceeding. On or before the twentieth day of each month, all | 1407 |
moneys collected during the immediately preceding month pursuant | 1408 |
to this division shall be deposited by the clerk of the court into | 1409 |
the county treasury in the special fund used for deposit of | 1410 |
additional marriage license fees as described in section 3113.34 | 1411 |
of the Revised Code. Upon their deposit into the fund, the moneys | 1412 |
shall be retained in the fund and expended only as described in | 1413 |
section 3113.34 of the Revised Code. | 1414 |
(E)(1) The court of common pleas may determine that, for the | 1415 |
efficient operation of the court, additional funds are necessary | 1416 |
to acquire and pay for special projects of the court, including, | 1417 |
but not limited to, the acquisition of additional facilities or | 1418 |
the rehabilitation of existing facilities, the acquisition of | 1419 |
equipment, the hiring and training of staff, community service | 1420 |
programs, mediation or dispute resolution services, the employment | 1421 |
of magistrates, the training and education of judges, acting | 1422 |
judges, and magistrates, and other related services. Upon that | 1423 |
determination, the court by rule may charge a fee, in addition to | 1424 |
all other court costs, on the filing of each criminal cause, civil | 1425 |
action or proceeding, or judgment by confession. | 1426 |
All moneys collected under division (E) of this section shall | 1434 |
be paid to the county treasurer for deposit into either a general | 1435 |
special projects fund or a fund established for a specific special | 1436 |
project. Moneys from a fund of that nature shall be disbursed upon | 1437 |
an order of the court, subject to an appropriation by the board of | 1438 |
county commissioners, in an amount no greater than the actual cost | 1439 |
to the court of a project. If a specific fund is terminated | 1440 |
because of the discontinuance of a program or service established | 1441 |
under division (E) of this section, the court may order, subject | 1442 |
to an appropriation by the board of county commissioners, that | 1443 |
moneys remaining in the fund be transferred to an account | 1444 |
established under this division for a similar purpose. | 1445 |
(a) "Criminal cause" means a charge alleging the violation of | 1447 |
a statute or ordinance, or subsection of a statute or ordinance, | 1448 |
that requires a separate finding of fact or a separate plea before | 1449 |
disposition and of which the defendant may be found guilty, | 1450 |
whether filed as part of a multiple charge on a single summons, | 1451 |
citation, or complaint or as a separate charge on a single | 1452 |
summons, citation, or complaint. "Criminal cause" does not include | 1453 |
separate violations of the same statute or ordinance, or | 1454 |
subsection of the same statute or ordinance, unless each charge is | 1455 |
filed on a separate summons, citation, or complaint. | 1456 |
(F) The court of common pleas of a county in which a county | 1459 |
land reutilization corporation is organized under Chapter 1724. of | 1460 |
the Revised Code may collect an additional filing fee of up to | 1461 |
five hundred dollars in each new foreclosure proceeding, except | 1462 |
for tax foreclosure proceedings initiated under Chapter 323. or | 1463 |
5721. of the Revised Code, for the purpose of supporting the | 1464 |
county land reutilization corporation. Any filing fees collected | 1465 |
under this division shall be in addition to any other filing fees | 1466 |
collected at the time of the filing of the proceeding. On or | 1467 |
before the twentieth day of each month, all moneys collected | 1468 |
during the immediately preceding month pursuant to this division | 1469 |
shall be deposited by the clerk of the court into the county | 1470 |
treasury in the county land reutilization fund established under | 1471 |
section 321.263 of the Revised Code. The county land reutilization | 1472 |
corporation shall use all money deposited into the fund to perform | 1473 |
any of the activities the corporation is authorized to perform | 1474 |
under Chapter 1724. or division (D) of section 321.261 of the | 1475 |
Revised Code. | 1476 |
(B) "Employee" means an officer, agent, employee, or servant, | 1483 |
whether or not compensated or full-time or part-time, who is | 1484 |
authorized to act and is acting within the scope of the officer's, | 1485 |
agent's, employee's, or servant's employment for a political | 1486 |
subdivision. "Employee" does not include an independent contractor | 1487 |
and does not include any individual engaged by a school district | 1488 |
pursuant to section 3319.301 of the Revised Code. "Employee" | 1489 |
includes any elected or appointed official of a political | 1490 |
subdivision. "Employee" also includes a person who has been | 1491 |
convicted of or pleaded guilty to a criminal offense and who has | 1492 |
been sentenced to perform community service work in a political | 1493 |
subdivision whether pursuant to section 2951.02 of the Revised | 1494 |
Code or otherwise, and a child who is found to be a delinquent | 1495 |
child and who is ordered by a juvenile court pursuant to section | 1496 |
2152.19 or 2152.20 of the Revised Code to perform community | 1497 |
service or community work in a political subdivision. | 1498 |
(k) The collection and disposal of solid wastes, as defined | 1539 |
in section 3734.01 of the Revised Code, including, but not limited | 1540 |
to, the operation of solid waste disposal facilities, as | 1541 |
"facilities" is defined in that section, and the collection and | 1542 |
management of hazardous waste generated by households. As used in | 1543 |
division (C)(2)(k) of this section, "hazardous waste generated by | 1544 |
households" means solid waste originally generated by individual | 1545 |
households that is listed specifically as hazardous waste in or | 1546 |
exhibits one or more characteristics of hazardous waste as defined | 1547 |
by rules adopted under section 3734.12 of the Revised Code, but | 1548 |
that is excluded from regulation as a hazardous waste by those | 1549 |
rules. | 1550 |
(n) The operation of a health board, department, or agency, | 1557 |
including, but not limited to, any statutorily required or | 1558 |
permissive program for the provision of immunizations or other | 1559 |
inoculations to all or some members of the public, provided that a | 1560 |
"governmental function" does not include the supply, manufacture, | 1561 |
distribution, or development of any drug or vaccine employed in | 1562 |
any such immunization or inoculation program by any supplier, | 1563 |
manufacturer, distributor, or developer of the drug or vaccine; | 1564 |
(p) The provision or nonprovision of inspection services of | 1568 |
all types, including, but not limited to, inspections in | 1569 |
connection with building, zoning, sanitation, fire, plumbing, and | 1570 |
electrical codes, and the taking of actions in connection with | 1571 |
those types of codes, including, but not limited to, the approval | 1572 |
of plans for the construction of buildings or structures and the | 1573 |
issuance or revocation of building permits or stop work orders in | 1574 |
connection with buildings or structures; | 1575 |
(w)(i) At any time before regulations prescribed pursuant to | 1605 |
49 U.S.C.A 20153 become effective, the designation, establishment, | 1606 |
design, construction, implementation, operation, repair, or | 1607 |
maintenance of a public road rail crossing in a zone within a | 1608 |
municipal corporation in which, by ordinance, the legislative | 1609 |
authority of the municipal corporation regulates the sounding of | 1610 |
locomotive horns, whistles, or bells; | 1611 |
(ii) On and after the effective date of regulations | 1612 |
prescribed pursuant to 49 U.S.C.A. 20153, the designation, | 1613 |
establishment, design, construction, implementation, operation, | 1614 |
repair, or maintenance of a public road rail crossing in such a | 1615 |
zone or of a supplementary safety measure, as defined in 49 | 1616 |
U.S.C.A 20153, at or for a public road rail crossing, if and to | 1617 |
the extent that the public road rail crossing is excepted, | 1618 |
pursuant to subsection (c) of that section, from the requirement | 1619 |
of the regulations prescribed under subsection (b) of that | 1620 |
section. | 1621 |
(F) "Political subdivision" or "subdivision" means a | 1632 |
municipal corporation, township, county, school district, or other | 1633 |
body corporate and politic responsible for governmental activities | 1634 |
in a geographic area smaller than that of the state. "Political | 1635 |
subdivision" includes, but is not limited to, a county hospital | 1636 |
commission appointed under section 339.14 of the Revised Code, | 1637 |
board of hospital commissioners appointed for a municipal hospital | 1638 |
under section 749.04 of the Revised Code, board of hospital | 1639 |
trustees appointed for a municipal hospital under section 749.22 | 1640 |
of the Revised Code, regional planning commission created pursuant | 1641 |
to section 713.21 of the Revised Code, county planning commission | 1642 |
created pursuant to section 713.22 of the Revised Code, joint | 1643 |
planning council created pursuant to section 713.231 of the | 1644 |
Revised Code, interstate regional planning commission created | 1645 |
pursuant to section 713.30 of the Revised Code, port authority | 1646 |
created pursuant to section 4582.02 or 4582.26 of the Revised Code | 1647 |
or in existence on December 16, 1964, regional council established | 1648 |
by political subdivisions pursuant to Chapter 167. of the Revised | 1649 |
Code, emergency planning district and joint emergency planning | 1650 |
district designated under section 3750.03 of the Revised Code, | 1651 |
joint emergency medical services district created pursuant to | 1652 |
section 307.052 of the Revised Code, fire and ambulance district | 1653 |
created pursuant to section 505.375 of the Revised Code, joint | 1654 |
interstate emergency planning district established by an agreement | 1655 |
entered into under that section, county solid waste management | 1656 |
district and joint solid waste management district established | 1657 |
under section 343.01 or 343.012 of the Revised Code, community | 1658 |
school established under Chapter 3314. of the Revised Code, county | 1659 |
land reutilization corporation organized under Chapter 1724. of | 1660 |
the Revised Code, the county or counties served by a | 1661 |
community-based correctional facility and program or district | 1662 |
community-based correctional facility and program established and | 1663 |
operated under sections 2301.51 to 2301.58 of the Revised Code, a | 1664 |
community-based correctional facility and program or district | 1665 |
community-based correctional facility and program that is so | 1666 |
established and operated, and the facility governing board of a | 1667 |
community-based correctional facility and program or district | 1668 |
community-based correctional facility and program that is so | 1669 |
established and operated. | 1670 |
(I) "State" means the state of Ohio, including, but not | 1701 |
limited to, the general assembly, the supreme court, the offices | 1702 |
of all elected state officers, and all departments, boards, | 1703 |
offices, commissions, agencies, colleges and universities, | 1704 |
institutions, and other instrumentalities of the state of Ohio. | 1705 |
"State" does not include political subdivisions. | 1706 |
(B) Lands, houses, and other buildings belonging to a county, | 1712 |
township, or municipal corporation and used exclusively for the | 1713 |
accommodation or support of the poor, or leased to the state or | 1714 |
any political subdivision for public purposes shall be exempt from | 1715 |
taxation. Real and tangible personal property belonging to | 1716 |
institutions that is used exclusively for charitable purposes | 1717 |
shall be exempt from taxation, including real property belonging | 1718 |
to an institution that is a nonprofit corporation that receives a | 1719 |
grant under the Thomas Alva Edison grant program authorized by | 1720 |
division (C) of section 122.33 of the Revised Code at any time | 1721 |
during the tax year and being held for leasing or resale to | 1722 |
others. If, at any time during a tax year for which such property | 1723 |
is exempted from taxation, the corporation ceases to qualify for | 1724 |
such a grant, the director of development shall notify the tax | 1725 |
commissioner, and the tax commissioner shall cause the property to | 1726 |
be restored to the tax list beginning with the following tax year. | 1727 |
All property owned and used by a nonprofit organization | 1728 |
exclusively for a home for the aged, as defined in section 5701.13 | 1729 |
of the Revised Code, also shall be exempt from taxation. | 1730 |
(C)(1) If a home for the aged described in division (B)(1) of | 1731 |
section 5701.13 of the Revised Code is operated in conjunction | 1732 |
with or at the same site as independent living facilities, the | 1733 |
exemption granted in division (B) of this section shall include | 1734 |
kitchen, dining room, clinic, entry ways, maintenance and storage | 1735 |
areas, and land necessary for access commonly used by both | 1736 |
residents of the home for the aged and residents of the | 1737 |
independent living facilities. Other facilities commonly used by | 1738 |
both residents of the home for the aged and residents of | 1739 |
independent living units shall be exempt from taxation only if the | 1740 |
other facilities are used primarily by the residents of the home | 1741 |
for the aged. Vacant land currently unused by the home, and | 1742 |
independent living facilities and the lands connected with them | 1743 |
are not exempt from taxation. Except as provided in division | 1744 |
(A)(1) of section 5709.121 of the Revised Code, property of a home | 1745 |
leased for nonresidential purposes is not exempt from taxation. | 1746 |
(2) Independent living facilities are exempt from taxation if | 1747 |
they are operated in conjunction with or at the same site as a | 1748 |
home for the aged described in division (B)(2) of section 5701.13 | 1749 |
of the Revised Code; operated by a corporation, association, or | 1750 |
trust described in division (B)(1)(b) of that section; operated | 1751 |
exclusively for the benefit of members of the corporation, | 1752 |
association, or trust who are retired, aged, or infirm; and | 1753 |
provided to those members without charge in consideration of their | 1754 |
service, without compensation, to a charitable, religious, | 1755 |
fraternal, or educational institution. For the purposes of | 1756 |
division (C)(2) of this section, "compensation" does not include | 1757 |
furnishing room and board, clothing, health care, or other | 1758 |
necessities, or stipends or other de minimis payments to defray | 1759 |
the cost thereof. | 1760 |
(D)(1) A private corporation established under federal law, | 1761 |
as defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, | 1762 |
as amended, the objects of which include encouraging the | 1763 |
advancement of science generally, or of a particular branch of | 1764 |
science, the promotion of scientific research, the improvement of | 1765 |
the qualifications and usefulness of scientists, or the increase | 1766 |
and diffusion of scientific knowledge is conclusively presumed to | 1767 |
be a charitable or educational institution. A private corporation | 1768 |
established as a nonprofit corporation under the laws of a state, | 1769 |
that is exempt from federal income taxation under section | 1770 |
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26 | 1771 |
U.S.C.A. 1, as amended, and that has as its principal purpose one | 1772 |
or more of the foregoing objects, also is conclusively presumed to | 1773 |
be a charitable or educational institution. | 1774 |
The fact that an organization described in this division | 1775 |
operates in a manner that results in an excess of revenues over | 1776 |
expenses shall not be used to deny the exemption granted by this | 1777 |
section, provided such excess is used, or is held for use, for | 1778 |
exempt purposes or to establish a reserve against future | 1779 |
contingencies; and, provided further, that such excess may not be | 1780 |
distributed to individual persons or to entities that would not be | 1781 |
entitled to the tax exemptions provided by this chapter. Nor shall | 1782 |
the fact that any scientific information diffused by the | 1783 |
organization is of particular interest or benefit to any of its | 1784 |
individual members be used to deny the exemption granted by this | 1785 |
section, provided that such scientific information is available to | 1786 |
the public for purchase or otherwise. | 1787 |
When a private corporation described in division (D)(1) of | 1796 |
this section sells all or any portion of a tract, lot, or parcel | 1797 |
of real estate that has been exempt from taxation under this | 1798 |
section and section 5709.121 of the Revised Code, the portion sold | 1799 |
shall be restored to the tax list for the year following the year | 1800 |
of the sale and, except in connection with a sale and transfer of | 1801 |
such a tract, lot, or parcel to a county land reutilization | 1802 |
corporation organized under Chapter 1724. of the Revised Code, a | 1803 |
charge shall be levied against the sold property in an amount | 1804 |
equal to the tax savings on such property during the four tax | 1805 |
years preceding the year the property is placed on the tax list. | 1806 |
The tax savings equals the amount of the additional taxes that | 1807 |
would have been levied if such property had not been exempt from | 1808 |
taxation. | 1809 |
The charge constitutes a lien of the state upon such property | 1810 |
as of the first day of January of the tax year in which the charge | 1811 |
is levied and continues until discharged as provided by law. The | 1812 |
charge may also be remitted for all or any portion of such | 1813 |
property that the tax commissioner determines is entitled to | 1814 |
exemption from real property taxation for the year such property | 1815 |
is restored to the tax list under any provision of the Revised | 1816 |
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40, | 1817 |
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84, | 1818 |
upon an application for exemption covering the year such property | 1819 |
is restored to the tax list filed under section 5715.27 of the | 1820 |
Revised Code. | 1821 |
The exemption shall commence on the day title to the property | 1830 |
is transferred to the organization and shall continue to the end | 1831 |
of the tax year in which the organization transfers title to the | 1832 |
property to a qualified low-income family. In no case shall the | 1833 |
exemption extend beyond the second succeeding tax year following | 1834 |
the year in which the title was transferred to the organization. | 1835 |
If the title is transferred to the organization and from the | 1836 |
organization to a qualified low-income family in the same tax | 1837 |
year, the exemption shall continue to the end of that tax year. | 1838 |
The proportionate amount of taxes that are a lien but not yet | 1839 |
determined, assessed, and levied for the tax year in which title | 1840 |
is transferred to the organization shall be remitted by the county | 1841 |
auditor for each day of the year that title is held by the | 1842 |
organization. | 1843 |
Upon transferring the title to another person, the | 1844 |
organization shall file with the county auditor an affidavit | 1845 |
affirming that the title was transferred to a qualified low-income | 1846 |
family or that the title was not transferred to a qualified | 1847 |
low-income family, as the case may be; if the title was | 1848 |
transferred to a qualified low-income family, the affidavit shall | 1849 |
identify the transferee by name. If the organization transfers | 1850 |
title to the property to anyone other than a qualified low-income | 1851 |
family, the exemption, if it has not previously expired, shall | 1852 |
terminate, and the property shall be restored to the tax list for | 1853 |
the year following the year of the transfer and a charge shall be | 1854 |
levied against the property in an amount equal to the amount of | 1855 |
additional taxes that would have been levied if such property had | 1856 |
not been exempt from taxation. The charge constitutes a lien of | 1857 |
the state upon such property as of the first day of January of the | 1858 |
tax year in which the charge is levied and continues until | 1859 |
discharged as provided by law. | 1860 |
(b) Real property acquired or held by an electing subdivision | 1884 |
other than a county land reutilization corporation on or after | 1885 |
April 9, 2009, for the purpose of implementing an effective land | 1886 |
reutilization program or promoting economic or housing development | 1887 |
within the electing subdivision shall be exempt from taxation | 1888 |
until sold or transferred by the electing subdivision. | 1889 |
Notwithstanding section 5715.27 of the Revised Code, an electing | 1890 |
subdivision is not required to apply to any county or state agency | 1891 |
in order to qualify for an exemption with respect to property | 1892 |
acquired or held for such purposes on or after such date, | 1893 |
regardless of how the electing subdivision acquires the property. | 1894 |
As used in this section, "county land reutilization corporation," | 1895 |
"electing subdivision," and "land reutilization program" have the | 1896 |
same meanings as in section 5722.01 of the Revised Code. | 1897 |
The(2) An exemption authorized under division (F)(1) of this | 1898 |
section shall commence on the day title to the property is | 1899 |
transferred to the corporation or electing subdivision and shall | 1900 |
continue to the end of the tax year in which the instrument | 1901 |
transferring title from the corporation or subdivision to another | 1902 |
owner is recorded, if the use to which the other owner puts the | 1903 |
property does not qualify for an exemption under this section or | 1904 |
any other section of the Revised Code. If the title to the | 1905 |
property is transferred to the corporation and from the | 1906 |
corporation, or to the subdivision and from the subdivision, in | 1907 |
the same tax year, the exemption shall continue to the end of that | 1908 |
tax year. The proportionate amount of taxes that are a lien but | 1909 |
not yet determined, assessed, and levied for the tax year in which | 1910 |
title is transferred to the corporation or subdivision shall be | 1911 |
remitted by the county auditor for each day of the year that title | 1912 |
is held by the corporation or subdivision. | 1913 |
Upon transferring the title to another person, the | 1914 |
corporation or electing subdivision shall file with the county | 1915 |
auditor an affidavit or conveyance form affirming that the title | 1916 |
was transferred to such other person and shall identify the | 1917 |
transferee by name. If the corporation or subdivision transfers | 1918 |
title to the property to anyone that does not qualify or the use | 1919 |
to which the property is put does not qualify the property for an | 1920 |
exemption under this section or any other section of the Revised | 1921 |
Code, the exemption, if it has not previously expired, shall | 1922 |
terminate, and the property shall be restored to the tax list for | 1923 |
the year following the year of the transfer. A charge shall be | 1924 |
levied against the property in an amount equal to the amount of | 1925 |
additional taxes that would have been levied if such property had | 1926 |
not been exempt from taxation. The charge constitutes a lien of | 1927 |
the state upon such property as of the first day of January of the | 1928 |
tax year in which the charge is levied and continues until | 1929 |
discharged as provided by law. | 1930 |
Sec. 5721.03. (A) At the time of making the delinquent land | 1955 |
list, as provided in section 5721.011 of the Revised Code, the | 1956 |
county auditor shall compile a delinquent tax list consisting of | 1957 |
all lands on the delinquent land list on which taxes have become | 1958 |
delinquent at the close of the collection period immediately | 1959 |
preceding the making of the delinquent land list. The auditor | 1960 |
shall also compile a delinquent vacant land tax list of all | 1961 |
delinquent vacant lands prior to the institution of any | 1962 |
foreclosure and forfeiture actions against delinquent vacant lands | 1963 |
under section 5721.14 of the Revised Code or any foreclosure | 1964 |
actions against delinquent vacant lands under section 5721.18 of | 1965 |
the Revised Code. | 1966 |
The delinquent tax list, and the delinquent vacant land tax | 1967 |
list if one is compiled, shall contain all of the information | 1968 |
included on the delinquent land list, except that, if the | 1969 |
auditor's records show that the name of the person in whose name | 1970 |
the property currently is listed is not the name that appears on | 1971 |
the delinquent land list, the name used in the delinquent tax list | 1972 |
or the delinquent vacant land tax list shall be the name of the | 1973 |
person the auditor's records show as the person in whose name the | 1974 |
property currently is listed. | 1975 |
(B)(1) The auditor shall cause the delinquent tax list and | 1987 |
the delinquent vacant land tax list, if one is compiled, to be | 1988 |
published twice within sixty days after the delivery of the | 1989 |
delinquent land duplicate to the county treasurer, in a newspaper | 1990 |
of general circulation in the county. The newspaper shall meet the | 1991 |
requirements of section 7.12 of the Revised Code. The auditor may | 1992 |
publish the list or lists on a pre-printedpreprinted insert in | 1993 |
the newspaper. The cost of the second publication of the list or | 1994 |
lists shall not exceed three-fourths of the cost of the first | 1995 |
publication of the list or lists. | 1996 |
The auditor shall insert display notices of the forthcoming | 1997 |
publication of the delinquent tax list and, if it is to be | 1998 |
published, the delinquent vacant land tax list once a week for two | 1999 |
consecutive weeks in a newspaper of general circulation in the | 2000 |
county. The display notices shall contain the times and methods of | 2001 |
payment of taxes provided by law, including information concerning | 2002 |
installment payments made in accordance with a written delinquent | 2003 |
tax contract. The display notice for the delinquent tax list also | 2004 |
shall include a notice that an interest charge will accrue on | 2005 |
accounts remaining unpaid after the last day of November unless | 2006 |
the taxpayer enters into a written delinquent tax contract to pay | 2007 |
such taxes in installments. The display notice for the delinquent | 2008 |
vacant land tax list if it is to be published also shall include a | 2009 |
notice that delinquent vacant lands in the list are lands on which | 2010 |
taxes have remained unpaid for one year after being certified | 2011 |
delinquent, and that they are subject to foreclosure proceedings | 2012 |
as provided in section 323.25, sections 323.65 to 323.79, or | 2013 |
section 5721.18 of the Revised Code, or foreclosure and forfeiture | 2014 |
proceedings as provided in section 5721.14 of the Revised Code. | 2015 |
Each display notice also shall state that the lands are subject to | 2016 |
a tax certificate sale under section 5721.32 or 5721.33 of the | 2017 |
Revised Code or assignment to a county land reutilization | 2018 |
corporation, as the case may be, and shall include any other | 2019 |
information that the auditor considers pertinent to the purpose of | 2020 |
the notice. The display notices shall be furnished by the auditor | 2021 |
to the newspaper selected to publish the lists at least ten days | 2022 |
before their first publication. | 2023 |
(3) There shall be attached to the delinquent tax list a | 2027 |
notice that the delinquent lands will be certified for foreclosure | 2028 |
by the auditor unless the taxes, assessments, interest, and | 2029 |
penalties due and owing on them are paid. There shall be attached | 2030 |
to the delinquent vacant land tax list, if it is to be published, | 2031 |
a notice that delinquent vacant lands will be certified for | 2032 |
foreclosure or foreclosure and forfeiture by the auditor unless | 2033 |
the taxes, assessments, interest, and penalties due and owing on | 2034 |
them are paid within twenty-eight days after the final publication | 2035 |
of the notice. | 2036 |
Sec. 5721.14. Subject to division (A)(2) of this section, on | 2050 |
receipt of a delinquent vacant land tax certificate or a master | 2051 |
list of delinquent vacant tracts, a county prosecuting attorney | 2052 |
shall institute a foreclosure proceeding under section 323.25, | 2053 |
sections 323.65 to 323.79, or section 5721.18 of the Revised Code, | 2054 |
or a foreclosure and forfeiture proceeding under this section. If | 2055 |
the delinquent vacant land tax certificate or a master list of | 2056 |
delinquent vacant tracts lists minerals or rights to minerals | 2057 |
listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the | 2058 |
Revised Code, the county prosecuting attorney may institute a | 2059 |
foreclosure proceeding under section 323.25, sections 323.65 to | 2060 |
323.79, or section 5721.18 of the Revised Code or a foreclosure | 2061 |
and forfeiture proceeding under this section against such minerals | 2062 |
or rights to minerals. | 2063 |
(2) If the delinquent taxes, assessments, charges, penalties, | 2071 |
and interest are paid prior to the time a complaint is filed, the | 2072 |
prosecuting attorney shall not institute a proceeding under this | 2073 |
section. If there is a copy of a written delinquent tax contract | 2074 |
attached to the certificate or an asterisk next to an entry on the | 2075 |
master list, or if a copy of a delinquent tax contract is received | 2076 |
from the county auditor prior to the commencement of the | 2077 |
proceeding under this section, the prosecuting attorney shall not | 2078 |
institute the proceeding under this section unless the prosecuting | 2079 |
attorney receives a certification of the county treasurer that the | 2080 |
delinquent tax contract has become void. | 2081 |
Any number of parcels may be joined in one action. Each | 2092 |
separate parcel included in a complaint shall be given a serial | 2093 |
number and shall be separately indexed and docketed by the clerk | 2094 |
of the court in a book kept by the clerk for such purpose. A | 2095 |
complaint shall contain the permanent parcel number of each parcel | 2096 |
included in it, the full street address of the parcel when | 2097 |
available, a description of the parcel as set forth in the | 2098 |
certificate or master list, the name and address of the last known | 2099 |
owner of the parcel if they appear on the general tax list, the | 2100 |
name and address of each lienholder and other person with an | 2101 |
interest in the parcel identified in the title search relating to | 2102 |
the parcel that is required by this division, and the amount of | 2103 |
taxes, assessments, charges, penalties, and interest due and | 2104 |
unpaid with respect to the parcel. It is sufficient for the county | 2105 |
treasurer to allege in the complaint that the certificate or | 2106 |
master list has been duly filed by the county auditor with respect | 2107 |
to each parcel listed, that the amount of money with respect to | 2108 |
each parcel appearing to be due and unpaid is due and unpaid, and | 2109 |
that there is a lien against each parcel, without setting forth | 2110 |
any other or special matters. The prayer of the complaint shall be | 2111 |
that the court issue an order that the lien of the state on each | 2112 |
of the parcels included in the complaint be foreclosed, that the | 2113 |
property be forfeited to the state, and that the land be offered | 2114 |
for sale in the manner provided in section 5723.06 of the Revised | 2115 |
Code. | 2116 |
(C) Within thirty days after the filing of a complaint, the | 2117 |
clerk of the court in which the complaint was filed shall cause a | 2118 |
notice of foreclosure and forfeiture substantially in the form of | 2119 |
the notice set forth in division (B) of section 5721.15 of the | 2120 |
Revised Code to be published once a week for three consecutive | 2121 |
weeks in a newspaper of general circulation in the county. In any | 2122 |
county that has adopted a permanent parcel number system, the | 2123 |
parcel may be described in the notice by parcel number only, | 2124 |
instead of also with a complete legal description, if the county | 2125 |
prosecuting attorney determines that the publication of the | 2126 |
complete legal description is not necessary to provide reasonable | 2127 |
notice of the foreclosure and forfeiture proceeding to the | 2128 |
interested parties. If the complete legal description is not | 2129 |
published, the notice shall indicate where the complete legal | 2130 |
description may be obtained. | 2131 |
Within thirty days after the filing of a complaint and before | 2138 |
the date of the final publication of the notice of foreclosure and | 2139 |
forfeiture, the clerk of the court also shall cause a copy of a | 2140 |
notice substantially in the form of the notice set forth in | 2141 |
division (C) of section 5721.15 of the Revised Code to be mailed | 2142 |
by ordinary mail, with postage prepaid, to each person named in | 2143 |
the complaint as being the last known owner of a parcel included | 2144 |
in it, or as being a lienholder or other person with an interest | 2145 |
in a parcel included in it. The notice shall be sent to the | 2146 |
address of each such person, as set forth in the complaint, and | 2147 |
the clerk shall enter the fact of such mailing upon the appearance | 2148 |
docket. If the name and address of the last known owner of a | 2149 |
parcel included in a complaint is not set forth in it, the county | 2150 |
auditor shall file an affidavit with the clerk stating that the | 2151 |
name and address of the last known owner does not appear on the | 2152 |
general tax list. | 2153 |
(D)(1) An answer may be filed in a foreclosure and forfeiture | 2154 |
proceeding by any person owning or claiming any right, title, or | 2155 |
interest in, or lien upon, any parcel described in the complaint. | 2156 |
The answer shall contain the caption and number of the action and | 2157 |
the serial number of the parcel concerned. The answer shall set | 2158 |
forth the nature and amount of interest claimed in the parcel and | 2159 |
any defense or objection to the foreclosure of the lien of the | 2160 |
state for delinquent taxes, assessments, charges, penalties, and | 2161 |
interest, as shown in the complaint. The answer shall be filed in | 2162 |
the office of the clerk of the court, and a copy of the answer | 2163 |
shall be served on the county prosecuting attorney not later than | 2164 |
twenty-eight days after the date of final publication of the | 2165 |
notice of foreclosure and forfeiture. If an answer is not filed | 2166 |
within such time, a default judgment may be taken as to any parcel | 2167 |
included in a complaint as to which no answer has been filed. A | 2168 |
default judgment is valid and effective with respect to all | 2169 |
persons owning or claiming any right, title, or interest in, or | 2170 |
lien upon, any such parcel, notwithstanding that one or more of | 2171 |
such persons are minors, incompetents, absentees or nonresidents | 2172 |
of the state, or convicts in confinement. | 2173 |
(E) At the trial of a foreclosure and forfeiture proceeding, | 2185 |
the delinquent vacant land tax certificate or master list of | 2186 |
delinquent vacant tracts filed by the county auditor with the | 2187 |
county prosecuting attorney shall be prima-facie evidence of the | 2188 |
amount and validity of the taxes, assessments, charges, penalties, | 2189 |
and interest appearing due and unpaid on the parcel to which the | 2190 |
certificate or master list relates and their nonpayment. If an | 2191 |
answer is properly filed, the court may, in its discretion, and | 2192 |
shall, at the request of the person filing the answer, grant a | 2193 |
severance of the proceedings as to any parcel described in such | 2194 |
answer for purposes of trial or appeal. | 2195 |
Sec. 5721.18. The county prosecuting attorney, upon the | 2203 |
delivery to the prosecuting attorney by the county auditor of a | 2204 |
delinquent land or delinquent vacant land tax certificate, or of a | 2205 |
master list of delinquent or delinquent vacant tracts, shall | 2206 |
institute a foreclosure proceeding under this section in the name | 2207 |
of the county treasurer to foreclose the lien of the state, in any | 2208 |
court with jurisdiction or in the county board of revision with | 2209 |
jurisdiction pursuant to section 323.66 of the Revised Code, | 2210 |
unless the taxes, assessments, charges, penalties, and interest | 2211 |
are paid prior to the time a complaint is filed, or unless a | 2212 |
foreclosure or foreclosure and forfeiture action has been or will | 2213 |
be instituted under section 323.25, sections 323.65 to 323.79, or | 2214 |
section 5721.14 of the Revised Code. If the delinquent land or | 2215 |
delinquent vacant land tax certificate or the master list of | 2216 |
delinquent or delinquent vacant tracts lists minerals or rights to | 2217 |
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 | 2218 |
of the Revised Code, the county prosecuting attorney may institute | 2219 |
a foreclosure proceeding in the name of the county treasurer, in | 2220 |
any court with jurisdiction, to foreclose the lien of the state | 2221 |
against such minerals or rights to minerals, unless the taxes, | 2222 |
assessments, charges, penalties, and interest are paid prior to | 2223 |
the time the complaint is filed, or unless a foreclosure or | 2224 |
foreclosure and forfeiture action has been or will be instituted | 2225 |
under section 323.25, sections 323.65 to 323.79, or section | 2226 |
5721.14 of the Revised Code. | 2227 |
Nothing in this section or section 5721.03 of the Revised | 2228 |
Code prohibits the prosecuting attorney from instituting a | 2229 |
proceeding under this section before the delinquent tax list or | 2230 |
delinquent vacant land tax list that includes the parcel is | 2231 |
published pursuant to division (B) of section 5721.03 of the | 2232 |
Revised Code if the list is not published within the time | 2233 |
prescribed by that division. The prosecuting attorney shall | 2234 |
prosecute the proceeding to final judgment and satisfaction. | 2235 |
Within ten days after obtaining a judgment, the prosecuting | 2236 |
attorney shall notify the treasurer in writing that judgment has | 2237 |
been rendered. If there is a copy of a written delinquent tax | 2238 |
contract attached to the certificate or an asterisk next to an | 2239 |
entry on the master list, or if a copy of a delinquent tax | 2240 |
contract is received from the auditor prior to the commencement of | 2241 |
the proceeding under this section, the prosecuting attorney shall | 2242 |
not institute the proceeding under this section, unless the | 2243 |
prosecuting attorney receives a certification of the treasurer | 2244 |
that the delinquent tax contract has become void. | 2245 |
(A) This division applies to all foreclosure proceedings not | 2246 |
instituted and prosecuted under section 323.25 of the Revised Code | 2247 |
or division (B) or (C) of this section. The foreclosure | 2248 |
proceedings shall be instituted and prosecuted in the same manner | 2249 |
as is provided by law for the foreclosure of mortgages on land, | 2250 |
except that, if service by publication is necessary, such | 2251 |
publication shall be made once a week for three consecutive weeks | 2252 |
instead of as provided by the Rules of Civil Procedure, and the | 2253 |
service shall be complete at the expiration of three weeks after | 2254 |
the date of the first publication. In any proceeding prosecuted | 2255 |
under this section, if the prosecuting attorney determines that | 2256 |
service upon a defendant may be obtained ultimately only by | 2257 |
publication, the prosecuting attorney may cause service to be made | 2258 |
simultaneously by certified mail, return receipt requested, | 2259 |
ordinary mail, and publication. | 2260 |
It is sufficient, having been made a proper party to the | 2269 |
foreclosure proceeding, for the treasurer to allege in the | 2270 |
treasurer's complaint that the certificate or master list has been | 2271 |
duly filed by the auditor, that the amount of money appearing to | 2272 |
be due and unpaid is due and unpaid, and that there is a lien | 2273 |
against the property described in the certificate or master list, | 2274 |
without setting forth in the complaint any other or special matter | 2275 |
relating to the foreclosure proceeding. The prayer of the | 2276 |
complaint shall be that the court or the county board of revision | 2277 |
with jurisdiction pursuant to section 323.66 of the Revised Code | 2278 |
issue an order that the property be sold or conveyed by the | 2279 |
sheriff or otherwise be disposed of, and the equity of redemption | 2280 |
be extinguished, according to the alternative redemption | 2281 |
procedures prescribed in sections 323.65 to 323.79 of the Revised | 2282 |
Code, or if the action is in the municipal court by the bailiff, | 2283 |
in the manner provided in section 5721.19 of the Revised Code. | 2284 |
In the foreclosure proceeding, the treasurer may join in one | 2285 |
action any number of lots or lands, but the decree shall be | 2286 |
rendered separately, and any proceedings may be severed, in the | 2287 |
discretion of the court or board of revision, for the purpose of | 2288 |
trial or appeal, and the court or board of revision shall make | 2289 |
such order for the payment of costs as is considered proper. The | 2290 |
certificate or master list filed by the auditor with the | 2291 |
prosecuting attorney is prima-facie evidence at the trial of the | 2292 |
foreclosure action of the amount and validity of the taxes, | 2293 |
assessments, charges, penalties, and interest appearing due and | 2294 |
unpaid and of their nonpayment. | 2295 |
(B) Foreclosure proceedings constituting an action in rem may | 2296 |
be commenced by the filing of a complaint after the end of the | 2297 |
second year from the date on which the delinquency was first | 2298 |
certified by the auditor. Prior to filing such an action in rem, | 2299 |
the prosecuting attorney shall cause a title search to be | 2300 |
conducted for the purpose of identifying any lienholders or other | 2301 |
persons with interests in the property subject to foreclosure. | 2302 |
Following the title search, the action in rem shall be instituted | 2303 |
by filing in the office of the clerk of a court with jurisdiction | 2304 |
a complaint bearing a caption substantially in the form set forth | 2305 |
in division (A) of section 5721.181 of the Revised Code. | 2306 |
Any number of parcels may be joined in one action. Each | 2307 |
separate parcel included in a complaint shall be given a serial | 2308 |
number and shall be separately indexed and docketed by the clerk | 2309 |
of the court in a book kept by the clerk for such purpose. A | 2310 |
complaint shall contain the permanent parcel number of each parcel | 2311 |
included in it, the full street address of the parcel when | 2312 |
available, a description of the parcel as set forth in the | 2313 |
certificate or master list, the name and address of the last known | 2314 |
owner of the parcel if they appear on the general tax list, the | 2315 |
name and address of each lienholder and other person with an | 2316 |
interest in the parcel identified in the title search relating to | 2317 |
the parcel that is required by this division, and the amount of | 2318 |
taxes, assessments, charges, penalties, and interest due and | 2319 |
unpaid with respect to the parcel. It is sufficient for the | 2320 |
treasurer to allege in the complaint that the certificate or | 2321 |
master list has been duly filed by the auditor with respect to | 2322 |
each parcel listed, that the amount of money with respect to each | 2323 |
parcel appearing to be due and unpaid is due and unpaid, and that | 2324 |
there is a lien against each parcel, without setting forth any | 2325 |
other or special matters. The prayer of the complaint shall be | 2326 |
that the court issue an order that the land described in the | 2327 |
complaint be sold in the manner provided in section 5721.19 of the | 2328 |
Revised Code. | 2329 |
(1) Within thirty days after the filing of a complaint, the | 2330 |
clerk of the court in which the complaint was filed shall cause a | 2331 |
notice of foreclosure substantially in the form of the notice set | 2332 |
forth in division (B) of section 5721.181 of the Revised Code to | 2333 |
be published once a week for three consecutive weeks in a | 2334 |
newspaper of general circulation in the county. The newspaper | 2335 |
shall meet the requirements of section 7.12 of the Revised Code. | 2336 |
In any county that has adopted a permanent parcel number system, | 2337 |
the parcel may be described in the notice by parcel number only, | 2338 |
instead of also with a complete legal description, if the | 2339 |
prosecuting attorney determines that the publication of the | 2340 |
complete legal description is not necessary to provide reasonable | 2341 |
notice of the foreclosure proceeding to the interested parties. If | 2342 |
the complete legal description is not published, the notice shall | 2343 |
indicate where the complete legal description may be obtained. | 2344 |
Within thirty days after the filing of a complaint and before | 2351 |
the final date of publication of the notice of foreclosure, the | 2352 |
clerk of the court also shall cause a copy of a notice | 2353 |
substantially in the form of the notice set forth in division (C) | 2354 |
of section 5721.181 of the Revised Code to be mailed by certified | 2355 |
mail, with postage prepaid, to each person named in the complaint | 2356 |
as being the last known owner of a parcel included in it, or as | 2357 |
being a lienholder or other person with an interest in a parcel | 2358 |
included in it. The notice shall be sent to the address of each | 2359 |
such person, as set forth in the complaint, and the clerk shall | 2360 |
enter the fact of such mailing upon the appearance docket. If the | 2361 |
name and address of the last known owner of a parcel included in a | 2362 |
complaint is not set forth in it, the auditor shall file an | 2363 |
affidavit with the clerk stating that the name and address of the | 2364 |
last known owner does not appear on the general tax list. | 2365 |
(2)(a) An answer may be filed in an action in rem under this | 2366 |
division by any person owning or claiming any right, title, or | 2367 |
interest in, or lien upon, any parcel described in the complaint. | 2368 |
The answer shall contain the caption and number of the action and | 2369 |
the serial number of the parcel concerned. The answer shall set | 2370 |
forth the nature and amount of interest claimed in the parcel and | 2371 |
any defense or objection to the foreclosure of the lien of the | 2372 |
state for delinquent taxes, assessments, charges, penalties, and | 2373 |
interest as shown in the complaint. The answer shall be filed in | 2374 |
the office of the clerk of the court, and a copy of the answer | 2375 |
shall be served on the prosecuting attorney, not later than | 2376 |
twenty-eight days after the date of final publication of the | 2377 |
notice of foreclosure. If an answer is not filed within such time, | 2378 |
a default judgment may be taken as to any parcel included in a | 2379 |
complaint as to which no answer has been filed. A default judgment | 2380 |
is valid and effective with respect to all persons owning or | 2381 |
claiming any right, title, or interest in, or lien upon, any such | 2382 |
parcel, notwithstanding that one or more of such persons are | 2383 |
minors, incompetents, absentees or nonresidents of the state, or | 2384 |
convicts in confinement. | 2385 |
(3) At the trial of an action in rem under this division, the | 2398 |
certificate or master list filed by the auditor with the | 2399 |
prosecuting attorney shall be prima-facie evidence of the amount | 2400 |
and validity of the taxes, assessments, charges, penalties, and | 2401 |
interest appearing due and unpaid on the parcel to which the | 2402 |
certificate or master list relates and their nonpayment. If an | 2403 |
answer is properly filed, the court may, in its discretion, and | 2404 |
shall, at the request of the person filing the answer, grant a | 2405 |
severance of the proceedings as to any parcel described in such | 2406 |
answer for purposes of trial or appeal. | 2407 |
(a) The notice of foreclosure prescribed by division (B) of | 2428 |
section 5721.181 of the Revised Code shall be revised to exclude | 2429 |
any reference to the inclusion of the name and address of each | 2430 |
lienholder and other person with an interest in the parcel | 2431 |
identified in a statutorily required title search relating to the | 2432 |
parcel, and to exclude any such names and addresses from the | 2433 |
published notice, except that the revised notice shall refer to | 2434 |
the inclusion of the name and address of a receiver under section | 2435 |
3767.41 of the Revised Code and the published notice shall include | 2436 |
the receiver's name and address. The notice of foreclosure also | 2437 |
shall include the following in boldface type: | 2438 |
Sec. 5721.19. (A) In its judgment of foreclosure rendered | 2469 |
with respect to actions filed pursuant to section 5721.18 of the | 2470 |
Revised Code, the court or the county board of revision with | 2471 |
jurisdiction pursuant to section 323.66 of the Revised Code shall | 2472 |
enter a finding with respect to each parcel of the amount of the | 2473 |
taxes, assessments, charges, penalties, and interest, and the | 2474 |
costs incurred in the foreclosure proceeding instituted against | 2475 |
it, that are due and unpaid. The court or the county board of | 2476 |
revision shall order such premises to be transferred pursuant to | 2477 |
division (I) of this section or may order each parcel to be sold, | 2478 |
without appraisal, for not less than either of the following: | 2479 |
(2) The total amount of the finding entered by the court or | 2483 |
the county board of revision, including all taxes, assessments, | 2484 |
charges, penalties, and interest payable subsequent to the | 2485 |
delivery to the county prosecuting attorney of the delinquent land | 2486 |
tax certificate or master list of delinquent tracts and prior to | 2487 |
the transfer of the deed of the parcel to the purchaser following | 2488 |
confirmation of sale, plus the costs incurred in the foreclosure | 2489 |
proceeding. For purposes of determining such amount, the county | 2490 |
treasurer may estimate the amount of taxes, assessments, interest, | 2491 |
penalties, and costs that will be payable at the time the deed of | 2492 |
the property is transferred to the purchaser. | 2493 |
Notwithstanding the minimum sales price provisions of | 2494 |
divisions (A)(1) and (2) of this section to the contrary, a parcel | 2495 |
sold pursuant to this section shall not be sold for less than the | 2496 |
amount described in division (A)(2) of this section if the highest | 2497 |
bidder is the owner of record of the parcel immediately prior to | 2498 |
the judgment of foreclosure or a member of the following class of | 2499 |
parties connected to that owner: a member of that owner's | 2500 |
immediate family, a person with a power of attorney appointed by | 2501 |
that owner who subsequently transfers the parcel to the owner, a | 2502 |
sole proprietorship owned by that owner or a member of that | 2503 |
owner's immediate family, or a partnership, trust, business trust, | 2504 |
corporation, or association in which the owner or a member of the | 2505 |
owner's immediate family owns or controls directly or indirectly | 2506 |
more than fifty per cent. If a parcel sells for less than the | 2507 |
amount described in division (A)(2) of this section, the officer | 2508 |
conducting the sale shall require the buyer to complete an | 2509 |
affidavit stating that the buyer is not the owner of record | 2510 |
immediately prior to the judgment of foreclosure or a member of | 2511 |
the specified class of parties connected to that owner, and the | 2512 |
affidavit shall become part of the court records of the | 2513 |
proceeding. If the county auditor discovers within three years | 2514 |
after the date of the sale that a parcel was sold to that owner or | 2515 |
a member of the specified class of parties connected to that owner | 2516 |
for a price less than the amount so described, and if the parcel | 2517 |
is still owned by that owner or a member of the specified class of | 2518 |
parties connected to that owner, the auditor within thirty days | 2519 |
after such discovery shall add the difference between that amount | 2520 |
and the sale price to the amount of taxes that then stand charged | 2521 |
against the parcel and is payable at the next succeeding date for | 2522 |
payment of real property taxes. As used in this paragraph, | 2523 |
"immediate family" means a spouse who resides in the same | 2524 |
household and children. | 2525 |
The notice of the advertisement shall be substantially in the | 2536 |
form of the notice set forth in section 5721.191 of the Revised | 2537 |
Code. In any county that has adopted a permanent parcel number | 2538 |
system, the parcel may be described in the notice by parcel number | 2539 |
only, instead of also with a complete legal description, if the | 2540 |
prosecuting attorney determines that the publication of the | 2541 |
complete legal description is not necessary to provide reasonable | 2542 |
notice of the foreclosure sale to potential bidders. If the | 2543 |
complete legal description is not published, the notice shall | 2544 |
indicate where the complete legal description may be obtained. | 2545 |
(C)(1) Whenever the officer charged to conduct the sale | 2546 |
offers any parcel for sale the officer first shall read aloud a | 2547 |
complete legal description of the parcel, or in the alternative, | 2548 |
may read aloud only a summary description, including the complete | 2549 |
street address of the parcel, if any, and a parcel number if the | 2550 |
county has adopted a permanent parcel number system and if the | 2551 |
advertising notice prepared pursuant to this section includes a | 2552 |
complete legal description or indicates where the complete legal | 2553 |
description may be obtained. Whenever the officer charged to | 2554 |
conduct the sale offers any parcel for sale and no bids are made | 2555 |
equal to the lesser of the amounts described in divisions (A)(1) | 2556 |
and (2) of this section, the officer shall adjourn the sale of the | 2557 |
parcel to the second date that was specified in the advertisement | 2558 |
of sale. The second date shall be not less than two weeks or more | 2559 |
than six weeks from the day on which the parcel was first offered | 2560 |
for sale. The second sale shall be held at the same place and | 2561 |
commence at the same time as set forth in the advertisement of | 2562 |
sale. The officer shall offer any parcel not sold at the first | 2563 |
sale. Upon the conclusion of any sale, or if any parcel remains | 2564 |
unsold after being offered at two sales, the officer conducting | 2565 |
the sale shall report the results to the court. | 2566 |
(2)(a) If a parcel remains unsold after being offered at two | 2567 |
sales, or one sale in the case of abandoned lands foreclosed under | 2568 |
sections 323.65 to 323.79 of the Revised Code, or if a parcel | 2569 |
sells at any sale but the amount of the price is less than the | 2570 |
costs incurred in the proceeding instituted against the parcel | 2571 |
under section 5721.18 of the Revised Code, then the clerk of the | 2572 |
court shall certify to the county auditor the amount of those | 2573 |
costs that remains unpaid. At the next semiannual apportionment of | 2574 |
real property taxes that occurs following any such certification, | 2575 |
the auditor shall reduce the real property taxes that the auditor | 2576 |
otherwise would distribute to each taxing district. In making the | 2577 |
reductions, the auditor shall subtract from the otherwise | 2578 |
distributable real property taxes to a taxing district an amount | 2579 |
that shall be determined by multiplying the certified costs by a | 2580 |
fraction the numerator of which shall be the amount of the taxes, | 2581 |
assessments, charges, penalties, and interest on the parcel owed | 2582 |
to that taxing district at the time the parcel first was offered | 2583 |
for sale pursuant to this section, and the denominator of which | 2584 |
shall be the total of the taxes, assessments, charges, penalties, | 2585 |
and interest on the parcel owed to all the taxing districts at | 2586 |
that time. The auditor promptly shall pay to the clerk of the | 2587 |
court the amounts of the reductions. | 2588 |
(b) If reductions occur pursuant to division (C)(2)(a) of | 2589 |
this section, and if at a subsequent time a parcel is sold at a | 2590 |
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of | 2591 |
the Revised Code, then, notwithstanding other provisions of the | 2592 |
Revised Code, except section 5721.17 of the Revised Code, | 2593 |
governing the distribution of the proceeds of a foreclosure or | 2594 |
forfeiture sale, the proceeds first shall be distributed to | 2595 |
reimburse the taxing districts subjected to reductions in their | 2596 |
otherwise distributable real property taxes. The distributions | 2597 |
shall be based on the same proportions used for purposes of | 2598 |
division (C)(2)(a) of this section. | 2599 |
(2) Following the payment required by division (D)(1) of this | 2611 |
section, the part of the proceeds that is equal to five per cent | 2612 |
of the taxes and assessments due shall be deposited in equal | 2613 |
shares into each of the delinquent tax and assessment collection | 2614 |
funds created pursuant to section 321.261 of the Revised Code. If | 2615 |
a county land reutilization corporation is operating in the | 2616 |
county, the board of county commissioners, by resolution, may | 2617 |
provide that an additional amount, not to exceed five per cent of | 2618 |
such taxes and assessments, shall be credited to the county land | 2619 |
reutilization corporation fund created by section 321.263 of the | 2620 |
Revised Code to pay for the corporation's expenses. If such a | 2621 |
resolution is in effect, the percentage of such taxes and | 2622 |
assessments so provided shall be credited to that fund. | 2623 |
(3) Following the payment required by division (D)(2) of this | 2624 |
section, the amount found due for taxes, assessments, charges, | 2625 |
penalties, and interest shall be paid, including all taxes, | 2626 |
assessments, charges, penalties, and interest payable subsequent | 2627 |
to the delivery to the county prosecuting attorney of the | 2628 |
delinquent land tax certificate or master list of delinquent | 2629 |
tracts and prior to the transfer of the deed of the parcel to the | 2630 |
purchaser following confirmation of sale. If the proceeds | 2631 |
available for distribution pursuant to division (D)(3) of this | 2632 |
section are sufficient to pay the entire amount of those taxes, | 2633 |
assessments, charges, penalties, and interest, the portion of the | 2634 |
proceeds representing taxes, interest, and penalties shall be paid | 2635 |
to each claimant in proportion to the amount of taxes levied by | 2636 |
the claimant in the preceding tax year, and the amount | 2637 |
representing assessments and other charges shall be paid to each | 2638 |
claimant in the order in which they became due. If the proceeds | 2639 |
are not sufficient to pay that entire amount, the proportion of | 2640 |
the proceeds representing taxes, penalties, and interest shall be | 2641 |
paid to each claimant in the same proportion that the amount of | 2642 |
taxes levied by the claimant against the parcel in the preceding | 2643 |
tax year bears to the taxes levied by all such claimants against | 2644 |
the parcel in the preceding tax year, and the proportion of the | 2645 |
proceeds representing items of assessments and other charges shall | 2646 |
be credited to those items in the order in which they became due. | 2647 |
(E) If the proceeds from the sale of a parcel are | 2648 |
insufficient to pay in full the amount of the taxes, assessments, | 2649 |
charges, penalties, and interest which are due and unpaid; the | 2650 |
costs incurred in the foreclosure proceeding instituted against it | 2651 |
which are due and unpaid; and, if division (B)(1) of section | 2652 |
5721.17 of the Revised Code is applicable, any notes issued by a | 2653 |
receiver pursuant to division (F) of section 3767.41 of the | 2654 |
Revised Code and any receiver's lien as defined in division (C)(4) | 2655 |
of section 5721.18 of the Revised Code, the court, pursuant to | 2656 |
section 5721.192 of the Revised Code, may enter a deficiency | 2657 |
judgment against the owner of record of the parcel for the unpaid | 2658 |
amount. If that owner of record is a corporation, the court may | 2659 |
enter the deficiency judgment against the stockholder holding a | 2660 |
majority of that corporation's stock. | 2661 |
If after distribution of proceeds from the sale of the parcel | 2662 |
under division (D) of this section the amount of proceeds to be | 2663 |
applied to pay the taxes, assessments, charges, penalties, | 2664 |
interest, and costs is insufficient to pay them in full, and the | 2665 |
court does not enter a deficiency judgment against the owner of | 2666 |
record pursuant to this division, the taxes, assessments, charges, | 2667 |
penalties, interest, and costs shall be deemed satisfied. | 2668 |
(2) Except as otherwise provided in divisions (F)(3) and (G) | 2678 |
of this section, unless such land or lots were previously redeemed | 2679 |
pursuant to section 5721.25 of the Revised Code, upon the filing | 2680 |
of the entry of confirmation of any sale or the expiration of the | 2681 |
alternative redemption period as defined in section 323.65 of the | 2682 |
Revised Code, if applicable, the title to such land or lots shall | 2683 |
be incontestable in the purchaser and shall be free and clear of | 2684 |
all liens and encumbrances, except a federal tax lien notice of | 2685 |
which is properly filed in accordance with section 317.09 of the | 2686 |
Revised Code prior to the date that a foreclosure proceeding is | 2687 |
instituted pursuant to division (B) of section 5721.18 of the | 2688 |
Revised Code and the easements and covenants of record running | 2689 |
with the land or lots that were created prior to the time the | 2690 |
taxes or assessments, for the nonpayment of which the land or lots | 2691 |
are sold at foreclosure, became due and payable. | 2692 |
(3) When proceedings for foreclosure are instituted under | 2693 |
division (C) of section 5721.18 of the Revised Code, unless the | 2694 |
land or lots were previously redeemed pursuant to section 5721.25 | 2695 |
of the Revised Code or before the expiration of the alternative | 2696 |
redemption period, upon the filing of the entry of confirmation of | 2697 |
sale or after the expiration of the alternative redemption period, | 2698 |
as may apply to the case, the title to such land or lots shall be | 2699 |
incontestable in the purchaser and shall be free of any receiver's | 2700 |
lien as defined in division (C)(4) of section 5721.18 of the | 2701 |
Revised Code and, except as otherwise provided in division (G) of | 2702 |
this section, the liens for land taxes, assessments, charges, | 2703 |
interest, and penalties for which the lien was foreclosed and in | 2704 |
satisfaction of which the property was sold. All other liens and | 2705 |
encumbrances with respect to the land or lots shall survive the | 2706 |
sale. | 2707 |
(G) If a parcel is sold under this section for the amount | 2715 |
described in division (A)(2) of this section, and the county | 2716 |
treasurer's estimate exceeds the amount of taxes, assessments, | 2717 |
interest, penalties, and costs actually payable when the deed is | 2718 |
transferred to the purchaser, the officer who conducted the sale | 2719 |
shall refund to the purchaser the difference between the estimate | 2720 |
and the amount actually payable. If the amount of taxes, | 2721 |
assessments, interest, penalties, and costs actually payable when | 2722 |
the deed is transferred to the purchaser exceeds the county | 2723 |
treasurer's estimate, the officer shall certify the amount of the | 2724 |
excess to the treasurer, who shall enter that amount on the real | 2725 |
and public utility property tax duplicate opposite the property; | 2726 |
the amount of the excess shall be payable at the next succeeding | 2727 |
date prescribed for payment of taxes in section 323.12 of the | 2728 |
Revised Code. | 2729 |
(H) If a parcel is sold or transferred under this section or | 2730 |
sections 323.28 and 323.65 to 323.78 of the Revised Code, the | 2731 |
officer who conducted the sale or made the transfer of the | 2732 |
property shall collect the recording fee and any associated costs | 2733 |
to cover the recording from the purchaser or transferee at the | 2734 |
time of the sale or transfer and, following confirmation of the | 2735 |
sale or transfer, shall execute and record the deed conveying | 2736 |
title to the parcel to the purchaser or transferee. For purposes | 2737 |
of recording such deed, by placement of a bid or making a | 2738 |
statement of interest by any party ultimately awarded the parcel, | 2739 |
that purchaser or transferee thereby appoints the officer who | 2740 |
makes the sale or is charged with executing and delivering the | 2741 |
deed as agent for the purchaser or transferee for the sole purpose | 2742 |
of accepting delivery of the deed. For such purposes, the | 2743 |
confirmation of any such sale or order to transfer the parcel | 2744 |
without appraisal or sale shall be deemed delivered upon the | 2745 |
confirmation of such sale or transfer. | 2746 |
(I) Notwithstanding section 5722.03 of the Revised Code, if | 2747 |
the complaint alleges that the property is delinquent vacant land | 2748 |
as defined in section 5721.01 of the Revised Code, abandoned lands | 2749 |
as defined in section 323.65 of the Revised Code, or lands | 2750 |
described in division (E)(C) of section 5722.01 of the Revised | 2751 |
Code, and the value of the taxes, assessments, penalties, | 2752 |
interest, and all other charges and costs of the action exceed the | 2753 |
auditor's fair market value of the parcel, then the court or board | 2754 |
of revision having jurisdiction over the matter on motion of the | 2755 |
plaintiff, or on the court's or board's own motion, shall, upon | 2756 |
any adjudication of foreclosure, order, without appraisal and | 2757 |
without sale, the fee simple title of the property to be | 2758 |
transferred to and vested in an electing subdivision as defined in | 2759 |
division (A) of section 5722.01 of the Revised Code. For purposes | 2760 |
of determining whether the taxes, assessments, penalties, | 2761 |
interest, and all other charges and costs of the action exceed the | 2762 |
actual fair market value of the parcel, the auditor's most current | 2763 |
valuation shall be rebuttably presumed to be, and constitute | 2764 |
prima-facie evidence of, the fair market value of the parcel. In | 2765 |
such case, the filing for journalization of a decree of | 2766 |
foreclosure ordering that direct transfer without appraisal or | 2767 |
sale shall constitute confirmation of the transfer and thereby | 2768 |
terminate any further statutory or common law right of redemption. | 2769 |
Sec. 5721.36. (A)(1) Except as otherwise provided in | 2770 |
division (A)(2) of this section, the purchaser of a tax | 2771 |
certificate sold as part of a block sale pursuant to section | 2772 |
5721.32 of the Revised Code may transfer the certificate to any | 2773 |
person, and any other purchaser of a tax certificate pursuant to | 2774 |
section 5721.32 or 5721.33 of the Revised Code may transfer the | 2775 |
certificate to any person, except the owner of the certificate | 2776 |
parcel or any corporation, partnership, or association in which | 2777 |
such owner has an interest. The transferee of a tax certificate | 2778 |
subsequently may transfer the certificate to any other person to | 2779 |
whom the purchaser could have transferred the certificate. The | 2780 |
transferor of a tax certificate shall endorse the certificate and | 2781 |
shall swear to the endorsement before a notary public or other | 2782 |
officer empowered to administer oaths. The transferee shall | 2783 |
present the endorsed certificate and a notarized copy of a valid | 2784 |
form of identification showing the transferee's taxpayer | 2785 |
identification number to the county treasurer of the county where | 2786 |
the certificate is registered, who shall, upon payment of a fee of | 2787 |
twenty dollars to cover the costs associated with the transfer of | 2788 |
a tax certificate, enter upon the register of certificate holders | 2789 |
opposite the certificate entry the name and address of the | 2790 |
transferee, the date of entry, and, upon presentation to the | 2791 |
treasurer of instructions signed by the transferee, the name and | 2792 |
address of any secured party of the transferee having an interest | 2793 |
in the tax certificate. The treasurer shall deposit the fee in the | 2794 |
county treasury to the credit of the tax certificate | 2795 |
administration fund. | 2796 |
(3) If a tax certificate is sold as part of a block sale | 2815 |
under section 5721.32 or 5721.33 of the Revised Code, and if the | 2816 |
certificate parcel is abandoned land as defined in section 323.65 | 2817 |
of the Revised Code, a county, municipal corporation, township, or | 2818 |
county land reutilization corporation may acquire the tax | 2819 |
certificate within one year from the date the certificate was sold | 2820 |
by providing to the certificate holder a written request to | 2821 |
purchase the certificate and payment of the actual cost the | 2822 |
purchaser paid for the certificate. The acquiring subdivision or | 2823 |
county land reutilization shall pay any costs or fees assessed by | 2824 |
the county treasurer or auditor in relation to the transfer of the | 2825 |
certificate. | 2826 |
(E) "Minimum bid," in the case of a sale of property | 2860 |
foreclosed pursuant to section 323.25, sections 323.65 to 323.79, | 2861 |
or section 5721.18, or foreclosed and forfeited pursuant to | 2862 |
section 5721.14 of the Revised Code, means a bid in an amount | 2863 |
equal to the sum of the taxes, assessments, charges, penalties, | 2864 |
and interest due and payable on the parcel subsequent to the | 2865 |
delivery to the county prosecuting attorney of the delinquent land | 2866 |
or delinquent vacant land tax certificate or master list of | 2867 |
delinquent or delinquent vacant tracts containing the parcel, and | 2868 |
prior to the transfer of the deed of the parcel to the purchaser | 2869 |
following confirmation of sale, plus the costs of foreclosure or | 2870 |
foreclosure and forfeiture proceedings against the property. | 2871 |
(F) "Nonproductive land" means any parcel of delinquent | 2872 |
vacant land with respect to which a foreclosure proceeding | 2873 |
pursuant to section 323.25 or sections 323.65 to 323.79, a | 2874 |
foreclosure proceeding pursuant to division (A) or (B) of section | 2875 |
5721.18, or a foreclosure and forfeiture proceeding pursuant to | 2876 |
section 5721.14 of the Revised Code has been instituted; and any | 2877 |
parcel of delinquent land with respect to which a foreclosure | 2878 |
proceeding pursuant to section 323.25, sections 323.65 to 323.79, | 2879 |
or division (A) or (B) of section 5721.18 of the Revised Code has | 2880 |
been instituted, and upon which there are no buildings or other | 2881 |
structures, or upon which there are eitherto which one of the | 2882 |
following criteria applies: | 2883 |
Sec. 5722.02. (A) Any municipal corporation, county, or | 2912 |
township may elect to adopt and implement the procedures set forth | 2913 |
in sections 5722.02 to 5722.15 of the Revised Code to facilitate | 2914 |
the effective reutilization of nonproductive land situated within | 2915 |
its boundaries. Such election shall be made by ordinance in the | 2916 |
case of a municipal corporation, and by resolution in the case of | 2917 |
a county or township. The ordinance or resolution shall state that | 2918 |
the existence of nonproductive land within its boundaries is such | 2919 |
as to necessitate the implementation of a land reutilization | 2920 |
program to foster either the return of such nonproductive land to | 2921 |
tax revenue generating status or the devotion thereof to public | 2922 |
use. | 2923 |
(C) An electing subdivision shall promptly deliver certified | 2934 |
copies of such ordinance or resolution to the auditor, treasurer, | 2935 |
and the prosecutor of each county in which the electing | 2936 |
subdivision is situated. On and after the effective date of such | 2937 |
ordinance or resolution, the foreclosure, sale, management, and | 2938 |
disposition of all nonproductive land situated within the electing | 2939 |
subdivision's boundaries shall be governed by the procedures set | 2940 |
forth in sections 5722.02 to 5722.15 of the Revised Code, and, in | 2941 |
the case of a county land reutilization corporation, as authorized | 2942 |
under Chapter 1724. of the Revised Code. When a county adopts a | 2943 |
resolution organizing a county land reutilization corporation | 2944 |
pursuant to this chapter, the county shall deliver a copy of the | 2945 |
resolution to the county auditor, county treasurer, and county | 2946 |
prosecuting attorney. | 2947 |
Any property acquired by a county land reutilization | 2956 |
corporation in a transaction other than the tax foreclosure | 2957 |
procedures in Chapter 323., 5721., or 5723. of the Revised Code | 2958 |
shall be subject to a priority right of acquisition by a municipal | 2959 |
corporation or township in which the property is located for a | 2960 |
period of thirty days after the county land reutilization | 2961 |
corporation first records the deed evidencing acquisition of such | 2962 |
property with the county recorder. A municipal corporation or | 2963 |
township claiming a priority right of acquisition shall file, and | 2964 |
the county recorder shall record, an instrument evidencing such | 2965 |
right within the thirty-day period. The instrument shall include | 2966 |
the name and address of the applicable municipal corporation or | 2967 |
township, the parcel or other identifying number and an | 2968 |
affirmative statement by the municipal corporation or township | 2969 |
that it intends to acquire the property. If the municipal | 2970 |
corporation or township records such an instrument within the | 2971 |
thirty-day period, then the priority right of acquisition shall be | 2972 |
effective for a period of ninety days after the instrument is | 2973 |
recorded. If the municipal corporation or township does not record | 2974 |
the instrument expressing its intent to acquire the property or, | 2975 |
if having timely recorded such instrument does not thereafter | 2976 |
acquire and record a deed within the ninety-day period following | 2977 |
the recording of its intent to acquire the property, then the | 2978 |
county land reutilization corporation may dispose of such property | 2979 |
free and clear of any claim or interest of such municipal | 2980 |
corporation or township. If a municipal corporation or township | 2981 |
does not record an instrument of intent to acquire property within | 2982 |
the thirty-day period, or if a municipal corporation or township, | 2983 |
after timely recording an instrument of intent to acquire a | 2984 |
parcel, does not thereafter acquire the parcel within ninety days | 2985 |
and record a deed thereto with the county recorder, the municipal | 2986 |
corporation or township has no statutory, legal, or equitable | 2987 |
claim or estate in property acquired by the county land | 2988 |
reutilization corporation. This section shall not be construed to | 2989 |
constitute an exception to free and clear title to the property | 2990 |
held by a county land reutilization corporation or any of its | 2991 |
subsequent transferees, or to preclude a county land reutilization | 2992 |
corporation and any municipal corporation or township from | 2993 |
entering into an agreement that disposes of property on terms to | 2994 |
which they may thereafter mutually agree. | 2995 |
(E) If a county has organized a county land reutilization | 2996 |
corporation under Chapter 1724. of the Revised Code, the board of | 2997 |
county commissioners, county auditor, and county treasurer of that | 2998 |
county may agree, either individually or in combination, to | 2999 |
provide administrative services, materials, equipment, office | 3000 |
facilities, or other personal property and staff to the | 3001 |
corporation as is necessary or convenient for the corporation to | 3002 |
act on behalf of the county in exercising the powers and | 3003 |
performing the duties described in Chapters 1724. and 5722. of the | 3004 |
Revised Code. | 3005 |
Sec. 5722.03. (A) On and after the effective date of an | 3006 |
ordinance or resolution adopted pursuant to section 5722.02 of the | 3007 |
Revised Code, nonproductive land within an electing subdivision's | 3008 |
boundaries that the subdivision wishes to acquire and that has | 3009 |
either been advertised and offered for sale or is otherwise | 3010 |
available for acquisition pursuant to a foreclosure proceeding as | 3011 |
provided in section 323.25, sections 323.65 to 323.79, or section | 3012 |
5721.18 of the Revised Code, but is not sold for want of a minimum | 3013 |
bid, shall be sold or transferred to the electing subdivision in | 3014 |
the manner set forth in this section or sections 323.65 to 323.79 | 3015 |
of the Revised Code. | 3016 |
(B) Upon receipt of an ordinance or resolution under section | 3017 |
5722.02 of the Revised Code, the county prosecuting attorney shall | 3018 |
compile and deliver to the electing subdivision a list of all | 3019 |
delinquent land within the electing subdivision with respect to | 3020 |
which a foreclosure proceeding pursuant to section 323.25, | 3021 |
sections 323.65 to 323.79, or section 5721.18 of the Revised Code | 3022 |
has been instituted and is pending. The prosecuting attorney shall | 3023 |
notify the electing subdivision of the identity of all delinquent | 3024 |
land within the subdivision whenever a foreclosure proceeding | 3025 |
pursuant to section 323.25, sections 323.65 to 323.79, or section | 3026 |
5721.18 of the Revised Code is commenced with respect to that | 3027 |
land. | 3028 |
(C) The electing subdivision shall select from such lists the | 3029 |
delinquent lands that constitute nonproductive lands that it | 3030 |
wishes to acquire, and shall notify the prosecuting attorney of | 3031 |
its selection prior to the advertisement and sale of the | 3032 |
nonproductive lands pursuant to such a foreclosure proceeding, or | 3033 |
as otherwise provided in sections 323.65 to 323.79 of the Revised | 3034 |
Code. Notwithstanding the sales price provisions to the contrary | 3035 |
in division (A) of section 323.28 or in divisions (A)(1) and (C) | 3036 |
of section 5721.19 of the Revised Code, selected nonproductive | 3037 |
lands subject to a foreclosure proceeding pursuant to section | 3038 |
323.25, sections 323.65 to 323.79, or section 5721.18 of the | 3039 |
Revised Code that require a sale shall be advertised for sale and | 3040 |
be sold, without appraisal, for not less than the amount | 3041 |
determined under division (A)(1) of section 323.28 or sections | 3042 |
323.65 to 323.79 of the Revised Code in the case of selected | 3043 |
nonproductive lands subject to a foreclosure proceeding pursuant | 3044 |
to section 323.25 or sections 323.65 to 323.79 of the Revised | 3045 |
Code, or the amount determined under division (A)(2) of section | 3046 |
5721.19 in the case of selected nonproductive lands subject to a | 3047 |
foreclosure proceeding pursuant to section 5721.18 of the Revised | 3048 |
Code, or as prescribed in sections 323.65 to 323.79 of the Revised | 3049 |
Code. Except as otherwise authorized in section 323.78 of the | 3050 |
Revised Code, all nonproductive lands so selected, when advertised | 3051 |
for sale pursuant to a foreclosure proceeding, shall be advertised | 3052 |
separately from the advertisement applicable to other delinquent | 3053 |
lands. Notwithstanding division (A) of section 5721.191 of the | 3054 |
Revised Code, the minimum amount for which selected nonproductive | 3055 |
lands subject to a foreclosure proceeding pursuant to section | 3056 |
5721.18 of the Revised Code will be sold, as specified in the | 3057 |
advertisement for sale, shall equal the sum of the taxes, | 3058 |
assessments, charges, penalties, interest, and costs due on the | 3059 |
parcel as determined under division (A)(2) of section 5721.19 of | 3060 |
the Revised Code. Notwithstanding provisions to the contrary in | 3061 |
division (A) of section 323.28 of the Revised Code, the minimum | 3062 |
amount for which selected nonproductive lands subject to a | 3063 |
foreclosure proceeding pursuant to section 323.25 of the Revised | 3064 |
Code will be sold, as specified in the advertisement for sale, | 3065 |
shall equal the amount specified in division (A)(1) of section | 3066 |
323.28 of the Revised Code. The advertisement relating to the | 3067 |
selected nonproductive lands also shall include a statement that | 3068 |
the lands have been determined by the electing subdivision to be | 3069 |
nonproductive lands and that, if at a foreclosure sale no bid for | 3070 |
the appropriate amount specified in this division is received, | 3071 |
such lands shall be sold or transferred to the electing | 3072 |
subdivision. | 3073 |
(D) Except for sales and transfers under sections 323.65 to | 3074 |
323.79 of the Revised Code, ifIf any nonproductive land selected | 3075 |
by an electing subdivision is advertised and offered for sale at | 3076 |
two salesone sale pursuant to this section but is not sold for | 3077 |
want of a minimum bid, the electing subdivision that selected the | 3078 |
nonproductive land shall be deemed to have submitted the winning | 3079 |
bid at the secondsuch sale for the land, and the land is deemed | 3080 |
sold to the electing subdivision for no consideration other than | 3081 |
the
feeamounts charged under divisiondivisions (E) and (F) of | 3082 |
this section. If both a county and a township within that county | 3083 |
have adopted a resolution pursuant to section 5722.02 of the | 3084 |
Revised Code and both subdivisions select the same parcel or | 3085 |
parcels of land, the subdivision that first notifies the | 3086 |
prosecuting attorney of such selection shall be the electing | 3087 |
subdivision deemed to have submitted the winning bid under this | 3088 |
division. If a municipal corporation and a county land | 3089 |
reutilization corporation select the same parcel or parcels of | 3090 |
land, the municipal corporation shall be deemed the winning bidder | 3091 |
under this division. The officer conducting the sale shall | 3092 |
announce the bid of the electing subdivision at the sale and shall | 3093 |
report the proceedings to the court for confirmation of sale. | 3094 |
(E) Upon the sale or transfer of any nonproductive land to an | 3095 |
electing subdivision, the county auditor shall charge the costs, | 3096 |
as determined by the court, incurred in the foreclosure proceeding | 3097 |
instituted under section 323.25, sections 323.65 to 323.79, or | 3098 |
section 5721.18 of the Revised Code and applicable to the | 3099 |
nonproductive land to the taxing districts, including the electing | 3100 |
subdivision, in direct proportion to their interest in the taxes, | 3101 |
assessments, charges, penalties, and interest on the nonproductive | 3102 |
land due and payable at the time the land was sold pursuant to the | 3103 |
foreclosure proceeding. The interest of each taxing district in | 3104 |
the taxes, assessments, charges, penalties, and interest on the | 3105 |
nonproductive land shall bear the same proportion to the amount of | 3106 |
those taxes, assessments, charges, penalties, and interest that | 3107 |
the amount of taxes levied by each district against the | 3108 |
nonproductive land in the preceding tax year bears to the taxes | 3109 |
levied by all such districts against the nonproductive land in the | 3110 |
preceding tax year. For the purposes of this division, a county | 3111 |
land reutilization corporation shall be deemed to have the | 3112 |
proportionate interest of the county on whose behalf it has been | 3113 |
designated and organized in the taxes, assessments, charges, | 3114 |
penalties, and interest on the nonproductive land in that county. | 3115 |
In making a semiannual apportionment of funds, the auditor shall | 3116 |
retain at the next apportionment the amount charged to each such | 3117 |
taxing district, except that in the case of a county land | 3118 |
reutilization corporation acting on behalf of a county, the | 3119 |
auditor shall provide an invoice to the corporation for the amount | 3120 |
charged to it. | 3121 |
(F) The officer conducting the sale shall execute and file | 3122 |
for recording a deed conveying title to the land upon the filing | 3123 |
of the the entry of the confirmation of sale, unless the | 3124 |
nonproductive land is redeemed under section 323.31 or 5721.18 of | 3125 |
the Revised Code. If the alternative redemption period applies | 3126 |
under section 323.78 of the Revised Code, the officer shall not | 3127 |
execute the deed and file it for recording until the alternative | 3128 |
redemption period expires. In either case, once the deed has been | 3129 |
recorded, the officer shall deliver the deed to the electing | 3130 |
subdivision; thereupon, title to the land is incontestable in the | 3131 |
electing subdivision and free and clear of all liens and | 3132 |
encumbrances, except those easements and covenants of record | 3133 |
running with the land and created prior to the time at which the | 3134 |
taxes or assessments, for the nonpayment of which the land is sold | 3135 |
or transferred at foreclosure, became due and payable. At | 3136 |
When title to a parcel of land upon which a lien has been | 3137 |
placed under section 715.261, 743.04, or 6119.06 of the Revised | 3138 |
Code is transferred to a county land reutilization corporation | 3139 |
under this section, the lien on the parcel shall be extinguished | 3140 |
if the lien is for costs or charges that were incurred before the | 3141 |
date of the transfer to the corporation and if the corporation did | 3142 |
not incur the costs or charges, regardless of whether the lien was | 3143 |
attached or the costs or charges were certified before the date of | 3144 |
transfer. In such a case, the corporation and its successors in | 3145 |
title shall take title to the property free and clear of any such | 3146 |
lien and shall be immune from liability in any action to collect | 3147 |
such costs or charges. | 3148 |
If a county land reutilization corporation takes title to | 3149 |
property under this chapter before any costs or charges have been | 3150 |
certified or any lien has been placed with respect to the property | 3151 |
under section 715.261, 743.04, or 6119.06 of the Revised Code, the | 3152 |
corporation shall be deemed a bona fide purchaser for value | 3153 |
without knowledge of such costs or lien, regardless of whether the | 3154 |
corporation had actual or constructive knowledge of the costs or | 3155 |
lien, and any such lien shall be void and unenforceable against | 3156 |
the corporation and its successors in title. | 3157 |
The title is not invalid because of any irregularity, | 3164 |
informality, or omission of any proceedings under section 323.25, | 3165 |
sections 323.65 to 323.79, this chapter, or Chapter 5721. of the | 3166 |
Revised Code, or in any processes of taxation, if such | 3167 |
irregularity, informality, or omission does not abrogate any | 3168 |
provision of such chapters for notice to holders of title, lien, | 3169 |
or mortgage to, or other interests in, the foreclosed lands. | 3170 |
Sec. 5722.031. (A) If, in any foreclosure proceeding | 3171 |
initiated under section 323.25, sections 323.65 to 323.79, or | 3172 |
section 5721.18 of the Revised Code, a county board of revision, | 3173 |
court of common pleas, or municipal court issues a decree of | 3174 |
foreclosure, order of sale, order of transfer, or confirmation of | 3175 |
sale under section 5722.03 of the Revised Code that transfers a | 3176 |
delinquent parcel to an electing subdivision, the electing | 3177 |
subdivision may file a petition with the board or court to vacate | 3178 |
the decree, order, or confirmation of sale on the basis that such | 3179 |
electing subdivision does not wish to acquire the parcel. The | 3180 |
electing subdivision may file such a petition notwithstanding any | 3181 |
prior request by the electing subdivision or a party acting on | 3182 |
behalf of the electing subdivision to acquire the parcel. | 3183 |
If the electing subdivision files the petition within sixty | 3184 |
days after the journalization of the decree, order, or | 3185 |
confirmation of sale, the board or court shall vacate the decree, | 3186 |
order, or confirmation of sale. If the electing subdivision files | 3187 |
the petition more than sixty days after the journalization of the | 3188 |
decree, order, or confirmation of sale, the board or court may | 3189 |
vacate the decree, order, or confirmation of sale at its | 3190 |
discretion utilizing standards of review prescribed in or | 3191 |
consistent with Civil Rule 60. | 3192 |
(B) An electing subdivision that files a petition under | 3193 |
division (A) of this section shall not be required to intervene in | 3194 |
the proceeding to which the petition relates, but shall file the | 3195 |
petition in the same manner as would a party to the action. Upon | 3196 |
filing the petition, the electing subdivision shall serve notice | 3197 |
of the petition upon all parties to the action, except any party | 3198 |
that previously failed to answer, plead, or appear in the | 3199 |
proceeding as required in Civil Rule 12 or that is deemed to be in | 3200 |
default under division (C) of section 323.69 of the Revised Code. | 3201 |
(C) Upon the vacation of a decree, order, or confirmation of | 3202 |
sale under division (A) of this section, the court of common | 3203 |
pleas, municipal court, or board of revision shall reinstate the | 3204 |
proceeding and schedule any further hearing or disposition | 3205 |
required by law. The court or board shall not issue any further | 3206 |
decree, order, or confirmation of sale transferring the delinquent | 3207 |
parcel to the electing subdivision unless the electing subdivision | 3208 |
petitions the court or board to acquire the parcel under sections | 3209 |
323.28, 323.74, 323.78, 5721.19, or 5722.03 of the Revised Code at | 3210 |
least seven days before a scheduled final hearing or sale of the | 3211 |
parcel pursuant to the proceeding. In such a case, the electing | 3212 |
subdivision shall not file, and the court or board shall not | 3213 |
approve, any subsequent petition to vacate a decree, order, or | 3214 |
confirmation of sale transferring the parcel to the electing | 3215 |
subdivision. | 3216 |
The electing subdivision shall select from such lists the | 3224 |
forfeited lands that constitute nonproductive lands that the | 3225 |
subdivision wishes to acquire, and shall notify the county auditor | 3226 |
of its selection prior to the advertisement and sale of such | 3227 |
lands. Notwithstanding the sales price provisions of division | 3228 |
(A)(1) of section 5723.06 of the Revised Code, the selected | 3229 |
nonproductive lands shall be advertised for sale and be sold to | 3230 |
the highest bidder for an amount at least sufficient to pay the | 3231 |
amount determined under division (A)(2) of section 5721.16 of the | 3232 |
Revised Code. All nonproductive lands forfeited to the state and | 3233 |
selected by an electing subdivision, when advertised for sale | 3234 |
pursuant to the relevant procedures set forth in Chapter 5723. of | 3235 |
the Revised Code, shall be advertised separately from the | 3236 |
advertisement applicable to other forfeited lands. The | 3237 |
advertisement relating to the selected nonproductive lands also | 3238 |
shall include a statement that the lands have been selected by the | 3239 |
electing subdivision as nonproductive lands that it wishes to | 3240 |
acquire and that, if at the forfeiture sale no bid for the sum of | 3241 |
the taxes, assessments, charges, penalties, interest, and costs | 3242 |
due on the parcel as determined under division (A)(1)(a) of | 3243 |
section 5723.06 of the Revised Code is received, the lands shall | 3244 |
be sold to the electing subdivision. | 3245 |
(B) If any nonproductive land that has been forfeited to the | 3246 |
state and selected by an electing subdivision is advertised and | 3247 |
offered for sale by the auditor pursuant to Chapter 5723. of the | 3248 |
Revised Code, but no minimum bid is received, the electing | 3249 |
subdivision shall be deemed to have submitted the winning bid, and | 3250 |
the land is deemed sold to the electing subdivision for no | 3251 |
consideration other than the fee charged under division (C) of | 3252 |
this section. If both a county and a township in that county have | 3253 |
adopted a resolution pursuant to section 5722.02 of the Revised | 3254 |
Code and both subdivisions select the same parcel or parcels of | 3255 |
land, the electing subdivision deemed to have submitted the | 3256 |
winning bid under this division shall be determined pursuant to | 3257 |
division (D) of section 5722.03 of the Revised Code. | 3258 |
(C) On the returning of the certificate of sale to the | 3263 |
auditor, the auditor shall execute and file for recording a deed | 3264 |
conveying title to the selected nonproductive land and, once the | 3265 |
deed has been recorded, deliver it to the electing subdivision. | 3266 |
Thereupon, all previous title is extinguished, and the title in | 3267 |
the electing subdivision is incontestable and free and clear from | 3268 |
all liens and encumbrances, except taxes and special assessments | 3269 |
that are not due at the time of the sale and any easements and | 3270 |
covenants of record running with the land and created prior to the | 3271 |
time at which the taxes or assessments, for the nonpayment of | 3272 |
which the nonproductive land was forfeited, became due and | 3273 |
payable. At | 3274 |
When title to a parcel of land upon which a lien has been | 3275 |
placed under section 715.261, 743.04, or 6119.06 of the Revised | 3276 |
Code is transferred to a county land reutilization corporation | 3277 |
under this section, the lien on the parcel shall be extinguished | 3278 |
if the lien is for costs or charges that were incurred before the | 3279 |
date of the transfer to the corporation and if the corporation did | 3280 |
not incur the costs or charges, regardless of whether the lien was | 3281 |
attached or the costs or charges were certified before the date of | 3282 |
transfer. In such a case, the corporation and its successors in | 3283 |
title shall take title to the property free and clear of any such | 3284 |
lien and shall be immune from liability in any action to collect | 3285 |
such costs or charges. | 3286 |
If a county land reutilization corporation takes title to | 3287 |
property before any costs or charges have been certified or any | 3288 |
lien has been placed with respect to the property under section | 3289 |
715.261, 743.04, or 6119.06 of the Revised Code, the corporation | 3290 |
shall be deemed a bona fide purchaser for value without knowledge | 3291 |
of such costs or lien, regardless of whether the corporation had | 3292 |
actual or constructive knowledge of the costs or lien, and any | 3293 |
such lien shall be void and unenforceable against the corporation | 3294 |
and its successors in title. | 3295 |
Upon delivery of a deed conveying any nonproductive land to | 3299 |
an electing subdivision, the county auditor shall charge all costs | 3300 |
incurred in any proceeding instituted under section 5721.14 or | 3301 |
5721.18 of the Revised Code or incurred as a result of the | 3302 |
forfeiture and sale of the nonproductive land to the taxing | 3303 |
districts, including the electing subdivision, in direct | 3304 |
proportion to their interest in the taxes, assessments, charges, | 3305 |
interest, and penalties on the nonproductive land due and payable | 3306 |
at the time the land was sold at the forfeiture sale. The interest | 3307 |
of each taxing district in the taxes, assessments, charges, | 3308 |
penalties, and interest on the nonproductive land shall bear the | 3309 |
same proportion to the amount of those taxes, assessments, | 3310 |
charges, penalties, and interest that the amount of taxes levied | 3311 |
by each district against the nonproductive land in the preceding | 3312 |
tax year bears to the taxes levied by all such districts against | 3313 |
the nonproductive land in the preceding tax year. For the purposes | 3314 |
of this division, a county land reutilization corporation shall be | 3315 |
deemed to have the proportionate interest as the county | 3316 |
designating or organizing such corporation in the taxes, | 3317 |
assessments, charges, penalties, and interest on the nonproductive | 3318 |
land in the county. In making a semiannual apportionment of funds, | 3319 |
the auditor shall retain at the next apportionment the amount | 3320 |
charged to each such taxing district, except for a county land | 3321 |
reutilization corporation acting on behalf of a county, the | 3322 |
auditor shall invoice the corporation the amount charged to it. | 3323 |
Sec. 5722.10. An electing subdivision may accept a | 3330 |
conveyance in lieu of foreclosure of any delinquent land from the | 3331 |
proper owners thereof. Such conveyance may only be accepted with | 3332 |
the consent of the county auditor acting as the agent of the state | 3333 |
pursuant to section 5721.09 of the Revised Code. The auditor may | 3334 |
consent to a conveyance for any reason authorized in this chapter, | 3335 |
and shall give such consent if the electing subdivision or county | 3336 |
land reutilization corporation certifies to the auditor in writing | 3337 |
that the delinquent land is abandoned land, as defined in section | 3338 |
323.65 of the Revised Code. The owners or the electing municipal | 3339 |
corporation or township shall pay all expenses incurred by the | 3340 |
county in connection with any foreclosure or foreclosure and | 3341 |
forfeiture proceeding filed pursuant to section 323.25, sections | 3342 |
323.65 to 323.79, or section 5721.18 or 5721.14 of the Revised | 3343 |
Code relative to such land. When the electing subdivision is the | 3344 |
county or county land reutilization corporation acting on behalf | 3345 |
of a county, it may require the owner to pay the expenses. The | 3346 |
owner shall present the electing subdivision with evidence | 3347 |
satisfactory to the subdivision that it will obtain by such | 3348 |
conveyance fee simple title to such delinquent land. Unless | 3349 |
otherwise agreed to by the electing subdivision accepting the | 3350 |
conveyance, the title shall be free and clear of all liens and | 3351 |
encumbrances, except such easements and covenants of record | 3352 |
running with the land as were created prior to the time of the | 3353 |
conveyance and delinquent taxes, assessments, penalties, interest, | 3354 |
and charges, and taxes and special assessments that are a lien on | 3355 |
the real property at the time of the conveyance.
Any costs, | 3356 |
charges, or liens that have been assessed, certified, or placed | 3357 |
under section 715.261, 743.04, or 6119.06 of the Revised Code with | 3358 |
respect to real property acquired by or transferred to a county | 3359 |
land reutilization corporation under this section shall, at the | 3360 |
time of the conveyance to the corporation, be extinguished and of | 3361 |
no force and effect as against the corporation, its successors, or | 3362 |
its assignees, provided that the lien is for charges or costs that | 3363 |
were incurred before the date of transfer to the corporation and | 3364 |
that were not incurred by the corporation. | 3365 |
(B) Notwithstanding division (A) of this section, upon the | 3385 |
request of a county land reutilization corporation organized under | 3386 |
Chapter 1724. of the Revised Code, the county auditor shall | 3387 |
promptly transfer to such corporation, by auditor's deed, the fee | 3388 |
simple title to a parcel on the list of forfeited lands, which | 3389 |
shall pass to such corporation free and clear of all taxes, | 3390 |
assessments, charges, penalties, interest, and costs. AnySubject | 3391 |
to division (C) of this section, any subordinate liens shall be | 3392 |
deemed fully and forever satisfied and discharged. Upon such | 3393 |
request, the land is deemed sold by the state for no | 3394 |
consideration. The county land reutilization corporation shall | 3395 |
file the deed for recording. | 3396 |
(C) When title to a parcel of land upon which a lien has been | 3397 |
placed under section 715.261, 743.04, or 6119.06 of the Revised | 3398 |
Code is transferred to a county land reutilization corporation | 3399 |
under this section, the lien on the parcel shall be extinguished | 3400 |
if the lien is for costs or charges that were incurred before the | 3401 |
date of the transfer to the corporation and if the corporation did | 3402 |
not incur the costs or charges, regardless of whether the lien was | 3403 |
attached or the costs or charges were certified before the date of | 3404 |
transfer. In such a case, the corporation and its successors in | 3405 |
title shall take title to the property free and clear of any such | 3406 |
lien and shall be immune from liability in any action to collect | 3407 |
such costs or charges. | 3408 |
If a county land reutilization corporation takes title to | 3409 |
property before any costs or charges have been certified or any | 3410 |
lien has been placed with respect to the property under section | 3411 |
715.261, 743.04, or 6119.06 of the Revised Code, the corporation | 3412 |
shall be deemed a bona fide purchaser for value without knowledge | 3413 |
of such costs or lien, regardless of whether the corporation had | 3414 |
actual or constructive knowledge of the costs or lien, and any | 3415 |
such lien shall be void and unenforceable against the corporation | 3416 |
and its successors in title. | 3417 |
Sec. 5723.12. (A) The county auditor, on making a sale of a | 3418 |
tract of land to any person under this chapter, shall give the | 3419 |
purchaser a certificate of sale. On producing or returning to the | 3420 |
auditor the certificate of sale, the auditor, on payment to the | 3421 |
auditor by the purchaser, the purchaser's heirs, or assigns, of | 3422 |
the sum of forty-five dollars, shall execute and file for | 3423 |
recording a deed, which deed shall be prima-facie evidence of | 3424 |
title in the purchaser, the purchaser's heirs, or assigns. Once | 3425 |
the deed has been recorded, the county auditor shall deliver the | 3426 |
deed to the purchaser. At the time of the sale, the county auditor | 3427 |
shall collect and the purchaser shall pay the fee required by law | 3428 |
for the recording of deeds. In the case of land sold to the state | 3429 |
under division (B) of section 5723.06 of the Revised Code, the | 3430 |
director of natural resources or a county land reutilization | 3431 |
corporation shall execute and file for recording the deed, and pay | 3432 |
the fee required by law for transferring deeds directly to the | 3433 |
county auditor and recording deeds directly to the county | 3434 |
recorder. | 3435 |
(B) Except as otherwise provided in division (C) of this | 3436 |
section and except for foreclosures to which the alternative | 3437 |
redemption period has expired under sections 323.65 to 323.79 of | 3438 |
the Revised Code, when a tract of land has been duly forfeited to | 3439 |
the state and sold under this chapter, the conveyance of the real | 3440 |
estate by the auditor shall extinguish all previous title and | 3441 |
invest the purchaser with a new and perfect title that is free | 3442 |
from all liens and encumbrances, except taxes and installments of | 3443 |
special assessments and reassessments not due at the time of the | 3444 |
sale, federal tax liens other than federal tax liens that are | 3445 |
discharged in accordance with subsection (b) or (c) of section | 3446 |
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 | 3447 |
U.S.C. 1, as amended, and any easements and covenants running with | 3448 |
the land that were created prior to the time the taxes or | 3449 |
assessments, for the nonpayment of which the land was forfeited, | 3450 |
became due and payable and except that, if there is a federal tax | 3451 |
lien on the tract of land at the time of the sale, the United | 3452 |
States is entitled to redeem the tract of land at any time within | 3453 |
one hundred twenty days after the sale pursuant to subsection (d) | 3454 |
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat. | 3455 |
3, 26 U.S.C. 1, as amended. | 3456 |
(C) Except for foreclosures to which the alternative | 3457 |
redemption period has already expired under sections 323.65 to | 3458 |
323.79 of the Revised Code, whenWhen a tract of forfeited land | 3459 |
that was foreclosed upon as a result of proceedings for | 3460 |
foreclosure instituted under section 323.25, sections 323.65 to | 3461 |
323.79, or division (C) of section 5721.18 of the Revised Code is | 3462 |
sold or transferred to any person, including a county land | 3463 |
reutilization corporation, under this chapter, the conveyance of | 3464 |
the real estate by the auditor shall extinguish all previous title | 3465 |
and invest the purchaser or transferee with a new title free from | 3466 |
the lien for land taxes, assessments, charges, penalties, and | 3467 |
interest for which the lien was foreclosed, the property was | 3468 |
forfeited to the state, and in satisfaction of which the property | 3469 |
was sold or transferred under this chapter, but subject to all | 3470 |
other liens and encumbrances with respect to the tract. In all | 3471 |
such cases, the purchaser or transferee shall be deemed a bona | 3472 |
fide purchaser for value in accordance with division (C) of | 3473 |
section 5723.04 of the Revised Code. | 3474 |
(D) Sue and plead in its own name; be sued and impleaded in | 3489 |
its own name with respect to its contracts or torts of its | 3490 |
members, employees, or agents acting within the scope of their | 3491 |
employment, or to enforce its obligations and covenants made under | 3492 |
sections 6119.09, 6119.12, and 6119.14 of the Revised Code. Any | 3493 |
such actions against the district shall be brought in the court of | 3494 |
common pleas of the county in which the principal office of the | 3495 |
district is located, or in the court of common pleas of the county | 3496 |
in which the cause of action arose, and all summonses, exceptions, | 3497 |
and notices of every kind shall be served on the district by | 3498 |
leaving a copy thereof at the principal office with the person in | 3499 |
charge thereof or with the secretary of the district. | 3500 |
(M) Acquire, in the name of the district, by purchase or | 3529 |
otherwise, on such terms and in such manner as it considers | 3530 |
proper, or by the exercise of the right of condemnation in the | 3531 |
manner provided by section 6119.11 of the Revised Code, such | 3532 |
public or private lands, including public parks, playgrounds, or | 3533 |
reservations, or parts thereof or rights therein, rights-of-way, | 3534 |
property, rights, easements, and interests as it considers | 3535 |
necessary for carrying out Chapter 6119. of the Revised Code, but | 3536 |
excluding the acquisition by the exercise of the right of | 3537 |
condemnation of any waste water facility or water management | 3538 |
facility owned by any person or political subdivision, and | 3539 |
compensation shall be paid for public or private lands so taken; | 3540 |
(T) Remove or change the location of any fence, building, | 3563 |
railroad, canal, or other structure or improvement located in or | 3564 |
out of the district, and in case it is not feasible or economical | 3565 |
to move any such building, structure, or improvement situated in | 3566 |
or upon lands required, and if the cost is determined by the board | 3567 |
to be less than that of purchase or condemnation, to acquire land | 3568 |
and construct, acquire, or install therein or thereon buildings, | 3569 |
structures, or improvements similar in purpose, to be exchanged | 3570 |
for such buildings, structures, or improvements under contracts | 3571 |
entered into between the owner thereof and the district; | 3572 |
(W) Charge, alter, and collect rentals and other charges for | 3587 |
the use of services of any water resource project as provided in | 3588 |
section 6119.09 of the Revised Code. Such district may refuse the | 3589 |
services of any of its projects if any of such rentals or other | 3590 |
charges, including penalties for late payment, are not paid by the | 3591 |
user thereof, and, if such rentals or other charges are not paid | 3592 |
when due and upon certification of nonpayment to the county | 3593 |
auditor, such rentals or other charges constitute a lien upon the | 3594 |
property so served, shall be placed by the auditor upon the real | 3595 |
property tax list and duplicate, and shall be collected in the | 3596 |
same manner as other taxes. | 3597 |
When title to property is transferred to a county land | 3598 |
reutilization corporation, any lien placed on the property under | 3599 |
this division shall be extinguished, and the corporation shall not | 3600 |
be held liable for any rentals or charges certified under this | 3601 |
division with respect to the property, if the rentals or charges | 3602 |
were incurred before the date of the transfer to the corporation | 3603 |
and if the corporation did not incur the rentals or charges, | 3604 |
regardless of whether the rentals or charges were certified, or | 3605 |
the lien was attached, before the date of transfer. In such a | 3606 |
case, the corporation and its successors in title shall take title | 3607 |
to the property free and clear of any such lien and shall be | 3608 |
immune from liability in any collection action brought with | 3609 |
respect to such rentals or charges. If a lien placed on property | 3610 |
is extinguished as provided in this division, the district shall | 3611 |
retain the ability to recoup the rents and charges incurred with | 3612 |
respect to the property from any owner, tenant, or other person | 3613 |
liable to pay such rents and charges before the property was | 3614 |
transferred to the corporation. | 3615 |
(Y) Merge or combine with any other regional water and sewer | 3618 |
district into a single district, which shall be one of the | 3619 |
constituent districts, on terms so that the surviving district | 3620 |
shall be possessed of all rights, capacity, privileges, powers, | 3621 |
franchises, and authority of the constituent districts and shall | 3622 |
be subject to all the liabilities, obligations, and duties of each | 3623 |
of the constituent districts and all rights of creditors of such | 3624 |
constituent districts shall be preserved unimpaired, limited in | 3625 |
lien to the property affected by such liens immediately prior to | 3626 |
the time of the merger and all debts, liabilities, and duties of | 3627 |
the respective constituent districts shall thereafter attach to | 3628 |
the surviving district and may be enforced against it, and such | 3629 |
other terms as are agreed upon, provided two-thirds of the members | 3630 |
of each of the boards consent to such merger or combination. Such | 3631 |
merger or combination shall become legally effective unless, prior | 3632 |
to the ninetieth day following the later of the consents, | 3633 |
qualified electors residing in either district equal in number to | 3634 |
a majority of the qualified electors voting at the last general | 3635 |
election in such district file with the secretary of the board of | 3636 |
trustees of their regional water and sewer district a petition of | 3637 |
remonstrance against such merger or combination. The secretary | 3638 |
shall cause the board of elections of the proper county or | 3639 |
counties to check the sufficiency of the signatures on such | 3640 |
petition. | 3641 |
Section 2. That existing sections 321.261, 323.131, 323.25, | 3659 |
323.28, 323.65, 323.69, 323.70, 323.71, 323.73, 323.78, 323.79, | 3660 |
715.261, 743.04, 2303.201, 2744.01, 5709.12, 5721.01, 5721.03, | 3661 |
5721.14, 5721.18, 5721.19, 5721.36, 5722.01, 5722.02, 5722.03, | 3662 |
5722.04, 5722.10, 5722.11, 5723.04, 5723.12, and 6119.06 of the | 3663 |
Revised Code are hereby repealed. | 3664 |