S. B. No. 172 As Introduced

As Introduced

130th General Assembly

Regular Session

2013-2014

S. B. No. 172

Senator Patton

Cosponsors: Senators Seitz, Hughes, Schiavoni

A BILL

To amend sections 321.261, 323.131, 323.25, 323.28,

323.65, 323.69, 323.70, 323.71, 323.73, 323.78,

323.79, 715.261, 743.04, 2303.201, 2744.01,

5709.12, 5721.01, 5721.03, 5721.14, 5721.18,

5721.19, 5721.36, 5722.01, 5722.02, 5722.03,

5722.04, 5722.10, 5722.11, 5723.04, 5723.12, and

6119.06 and to enact sections 323.691 and 5722.031

of the Revised Code to modify the laws governing

land reutilization programs and property tax

foreclosures.

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

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

(1) By the county treasurer or the county prosecuting	36
attorney in connection with the collection of delinquent real	37
property, personal property, and manufactured and mobile home	38
taxes and assessments, including proceedings related to	39
foreclosure of the state's lien for such taxes against such	40
property;	41

(2) With respect to any portion of the amount appropriated	42
from the treasurer's delinquent tax and assessment collection fund	43
for the benefit of a county land reutilization corporation	44
organized under Chapter 1724. of the Revised Code, the county land	45
reutilization corporation. Upon the deposit of amounts in the	46
treasurer's delinquent tax and assessment collection fund, any	47
amounts allocated at the direction of the treasurer to the support	48
of the county land reutilization corporation shall be paid out of	49
such fund to the corporation upon a warrant of the county auditor.	50

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

The annual report of a county land reutilization corporation	88
required by section 1724.05 of the Revised Code shall include	89
information regarding the amount and use of the moneys that the	90
corporation received from the treasurer's delinquent tax and	91
assessment collection fund.	92

(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 ~~three~~five 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

(1) The taxes levied and the taxes charged and payable	157
against the property;	158

(2) The effective tax rate. The words "effective tax rate"	159
shall appear in boldface type.	160

(3) The following notices:

161

(a) "Notice: If the taxes are not paid within ~~one year~~sixty	162
days from the date they are due, the property is subject to	163
foreclosure for tax delinquency." Failure to provide such notice	164
has no effect upon the validity of any tax foreclosure to which a	165
property is subjected.	166

(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

If the taxes charged against this parcel have not been	178
reduced by the 2-1/2 per cent tax reduction and the parcel	179
includes a residence occupied by the owner, the parcel may qualify	180
for the tax reduction. To obtain an application for the tax	181
reduction or further information, the owner may contact the county	182
auditor's office at .......... (insert the address and telephone	183
number of the county auditor's office)."	184

(4) For a tract or lot on the real property tax suspension	185
list under section 319.48 of the Revised Code, the following	186
notice: "Notice: The taxes shown due on this bill are for the	187
current year only. Delinquent taxes, penalties, and interest also	188
are due on this property. Contact the county treasurer to learn	189
the total amount due."	190

The tax bill shall not contain or be mailed or delivered with	191
any information or material that is not required by this section	192
or that is not authorized by section 321.45 of the Revised Code or	193
by the tax commissioner.	194

(B) If the property is residential rental property, the tax	195
bill shall contain a statement that the owner of the residential	196
rental property shall file with the county auditor the information	197
required under division (A) or (C) of section 5323.02 of the	198
Revised Code.	199

(C) As used in this section, "residential rental property"	200
has the same meaning as in section 5323.01 of the Revised Code.	201

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. ~~After~~Nothing 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 the delinquent land duplicate lists minerals or rights to	228
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06	229
of the Revised Code, the county treasurer may enforce the lien for	230
taxes against such minerals or rights to minerals by civil action,	231
in the treasurer's official capacity as treasurer, in the manner	232
prescribed by this section, or proceed as provided under section	233
5721.46 of the Revised Code.	234

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

(A) The real property is the subject of an application for	246
exemption from taxation under section 5715.27 of the Revised Code	247
and does not appear on the delinquent land duplicate;	248

(B) The real property is the subject of a valid delinquent	249
tax contract under section 323.31 of the Revised Code for which	250
the county treasurer has not made certification to the county	251
auditor that the delinquent tax contract has become void in	252
accordance with that section;	253

(C) A tax certificate respecting that property has been sold	254
under section 5721.32 or 5721.33 of the Revised Code; provided,	255
however, that nothing in this division shall prohibit the county	256
treasurer or the county prosecuting attorney from enforcing the	257
lien of the state and its political subdivisions for taxes against	258
a certificate parcel with respect to any or all of such taxes that	259
at the time of enforcement of such lien are not the subject of a	260
tax certificate.	261

Upon application of the plaintiff, the court shall advance	262
such cause on the docket, so that it may be first heard.	263

The court may order that the proceeding be transferred to the	264
county board of revision if so authorized under section 323.691 of	265
the Revised Code.	266

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

The court of common pleas, a municipal court with	277
jurisdiction, or the county board of revision with jurisdiction	278
pursuant to section 323.66 of the Revised Code shall order such	279
premises to be transferred pursuant to division (E) of this	280
section or shall order such premises to be sold for payment of the	281
finding, but for not less than either of the following, unless the	282
county treasurer applies for an appraisal:	283

(1) The total amount of such finding;

284

(2) The fair market value of the premises, as determined by	285
the county auditor, plus the cost of the proceeding.	286

If the county treasurer applies for an appraisal, the	287
premises shall be appraised in the manner provided by section	288
2329.17 of the Revised Code, and shall be sold for at least	289
two-thirds of the appraised value.	290

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) ~~Notwithstanding~~Subject 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

(F) Whenever the officer charged to conduct the sale offers	385
any parcel for sale, the officer first shall read aloud a complete	386
legal description of the parcel, or in the alternative, may read	387
aloud only a summary description and a parcel number if the county	388
has adopted a permanent parcel number system and if the	389
advertising notice published prior to the sale includes a complete	390
legal description or indicates where the complete legal	391
description may be obtained.	392

Sec. 323.65. As used in sections 323.65 to 323.79 of the	393
Revised Code:	394

(A) "Abandoned land" means delinquent lands or delinquent	395
vacant lands, including any improvements on the lands, that are	396
unoccupied and that first appeared on the list compiled under	397
division (C) of section 323.67 of the Revised Code, or the	398
delinquent tax list or delinquent vacant land tax list compiled	399
under section 5721.03 of the Revised Code, at whichever of the	400
following times is applicable:	401

(1) In the case of lands other than agricultural lands, at	402
any time after the county auditor makes the certification of the	403
delinquent land list under section 5721.011 of the Revised Code;	404

(2) In the case of agricultural lands, at any time after two	405
years after the county auditor makes the certification of the	406
delinquent land list under section 5721.011 of the Revised Code.	407

(B) "Agricultural land" means lands on the agricultural land	408
tax list maintained under section 5713.33 of the Revised Code.	409

(C) "Clerk of court" means the clerk of the court of common	410
pleas of the county in which specified abandoned land is located.	411

(D) "Delinquent lands" ~~has~~and "delinquent vacant lands" have	412
the same ~~meaning~~meanings as in section 5721.01 of the Revised	413
Code.	414

(E) ~~"Delinquent vacant lands" means all lands that are~~	415
~~delinquent lands and that are unimproved by any structure.~~	416

~~(F)~~ "Impositions" means delinquent taxes, assessments,	417
penalties, interest, costs, reasonable attorney's fees of a	418
certificate holder, applicable and permissible costs of the	419
prosecuting attorney of a county, and other permissible charges	420
against abandoned land.	421

~~(G)~~(F)(1) "Unoccupied," with respect to a parcel of ~~abandoned~~	422
land, means any of the following:	423

(a) No building, structure, land, or other improvement that	424
is subject to taxation and that is located on the parcel is	425
physically inhabited as a dwelling;	426

(b) No trade or business is actively being conducted on the	427
parcel by the owner, a tenant, or another party occupying the	428
parcel pursuant to a lease or other legal authority, or in a	429
building, structure, or other improvement that is subject to	430
taxation and that is located on the parcel;	431

(c) The parcel is uninhabited and there are no signs that it	432
is undergoing a change in tenancy and remains legally habitable,	433
or that it is undergoing improvements, as indicated by an	434
application for a building permit or other facts indicating that	435
the parcel is experiencing ongoing improvements;	436

~~(d) In the case of delinquent vacant land, there is no~~	437
~~permanent structure or improvement affixed on the land~~.	438

(2) For purposes of division ~~(G)~~(F)(1) of this section, it is	439
prima-facie evidence and a rebuttable presumption that may be	440
rebutted to the county board of revision that ~~abandoned~~a parcel	441
of land is unoccupied if, at the time the county auditor makes the	442
certification under section 5721.011 of the Revised Code, the	443
~~abandoned land~~parcel is not agricultural land, and two or more of	444
the following apply:	445

(a) At the time of the inspection of the ~~abandoned land~~	446
parcel by a county, municipal corporation, or township in which	447
the ~~abandoned land~~parcel is located, no person, trade, or	448
business inhabits, or is visibly present from an exterior	449
inspection of, the ~~abandoned land~~parcel.	450

(b) No utility connections, including, but not limited to,	451
water, sewer, natural gas, or electric connections, service the	452
~~abandoned land~~parcel, or no such utility connections are actively	453
being billed by any utility provider regarding the ~~abandoned land~~	454
parcel.	455

(c) The ~~abandoned land~~parcel or any improvement thereon is	456
boarded up or otherwise sealed because, immediately prior to being	457
boarded up or sealed, it was deemed by a political subdivision	458
pursuant to its municipal, county, state, or federal authority to	459
be open, vacant, or vandalized.	460

(d) The parcel or any improvement thereon is, upon visible	461
inspection, insecure, vacant, or vandalized.	462

~~(H)~~(G) "Community development organization" means a nonprofit	463
corporation that is formed or organized under Chapter 1702. or	464
1724. of the Revised Code and to which both of the following	465
apply:	466

(1) The organization is in good standing under law at the	467
time the county auditor makes the certification under section	468
5721.011 of the Revised Code and has remained in good standing	469
uninterrupted for at least the two years immediately preceding the	470
time of that certification or, in the case of a county land	471
reutilization corporation, has remained so from the date of	472
organization if less than two years.	473

(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

~~(I)~~(H) "Certificate holder" has the same meaning as in	491
section 5721.30 of the Revised Code.	492

~~(J)~~(I) "Abandoned land list" means the list of abandoned	493
lands compiled under division (A) of section 323.67 of the Revised	494
Code.	495

~~(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-fifth~~twenty-eighth day thereafter.	512

~~(L)~~(K) "County land reutilization corporation" means a	513
corporation organized under Chapter 1724. of the Revised Code.	514

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 ~~twentieth~~fourteenth 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 list~~if 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

(3) A party that is served with notice of the summons and the	580
complaint by publication as provided in section 5721.18 of the	581
Revised Code shall answer, plead, or appear in the proceeding	582
within thirty days after final publication of the notice. If the	583
party fails to answer, plead, or appear before that deadline, the	584
party shall be deemed to be in default and no further service as	585
to any subsequent proceedings is required on the party.	586

(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

(D) At any time after a foreclosure action is filed under	621
this section, the county board of revision may, upon its own	622
motion, dismiss the case without prejudice if it determines that,	623
given the complexity of the case or other circumstances, a court	624
would be a more appropriate forum for the action.	625

Sec. 323.691. (A)(1) A county board of revision may order	626
that a proceeding arising from a complaint filed under section	627
323.69 of the Revised Code be transferred to the court of common	628
pleas or to a municipal court with jurisdiction. The board may	629
order such a transfer upon the motion of the record owner of the	630
parcel or the county prosecuting attorney, representing the county	631
treasurer, or upon its own motion.	632

(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

The court or board to which the proceeding is transferred	680
shall serve notice of the summons and the complaint as required in	681
Civil Rule 4 or section 323.69 of the Revised Code, as applicable,	682
upon any parties not yet served such notice in the proceeding.	683

(D) If a county prosecuting attorney does not file a notice	684
of transfer as required under division (B) of this section on or	685
before the twenty-eighth day after the journalization of an order	686
of transfer issued under division (A) of this section, or upon the	687
motion of the prosecuting attorney, court, or board before that	688
date, the complaint that is the subject of the order of transfer	689
shall be deemed to have been dismissed without prejudice by both	690
the court and the board of revision.	691

(E) Upon the journalization of an order of transfer issued	692
under division (A) of this section, the case shall be deemed to	693
have been dismissed without prejudice by the transferring court or	694
board.	695

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 ~~twentieth~~fourteenth 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

(C) A county board of revision, in accordance with the Rules	729
of Civil Procedure, may issue subpoenas compelling the attendance	730
of witnesses and the production of papers, books, accounts, and	731
testimony as necessary to conduct a hearing under this section or	732
to otherwise adjudicate a case under sections 323.65 to 323.79 of	733
the Revised Code.	734

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. ~~Upon~~Subject 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

(B) Any parcel of abandoned land for which the complaint is	772
not dismissed ~~and that is not removed from the abandoned land list~~	773
in accordance with ~~division (A) of this section or pursuant to a~~	774
~~dismissal petition filed under~~ division (B) of section 323.70 of	775
the Revised Code shall be disposed of as prescribed in sections	776
323.65 to 323.79 of the Revised Code.	777

(C) Notwithstanding sections 323.65 to 323.79 of the Revised	778
Code to the contrary, for purposes of determining in any	779
proceeding under those sections whether the total of the	780
impositions against the abandoned land exceed the fair market	781
value of the abandoned land, it is prima-facie evidence and a	782
rebuttable presumption that may be rebutted to the county board of	783
revision that the auditor's then-current valuation of that	784
abandoned land is the fair market value of the land, regardless of	785
whether an independent appraisal has been performed.	786

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. ~~Notwithstanding~~At 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

(D) Upon the sale or transfer of abandoned land pursuant to	885
this section, the owner's fee simple interest in the land shall be	886
conveyed to the purchaser. A conveyance under this division is	887
free and clear of any liens and encumbrances of the parties named	888
in the complaint for foreclosure attaching before the sale or	889
transfer, and free and clear of any liens for taxes, except for	890
federal tax liens and covenants and easements of record attaching	891
before the sale.	892

(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

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

904

(2) Any other person with a power of attorney appointed by	905
that person;	906

(3) A sole proprietorship owned by that person or a member of	907
that person's immediate family;	908

(4) A partnership, trust, business trust, corporation,	909
association, or other entity in which that person or a member of	910
that person's immediate family owns or controls directly or	911
indirectly any beneficial or legal interest.	912

(F) If the purchase of abandoned land sold pursuant to this	913
section or section 323.74 of the Revised Code is for less than the	914
sum of the impositions against the abandoned land and the costs	915
apportioned to the land under division (A) of section 323.75 of	916
the Revised Code, then, upon the sale or transfer, all liens for	917
taxes due at the time the deed of the property is conveyed to the	918
purchaser following the sale or transfer, and liens subordinate to	919
liens for taxes, shall be deemed satisfied and discharged.	920

(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) ~~After~~In 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

An appeal shall be filed not later than fourteen days after	1007
one of the ~~date~~following dates:	1008

(A) The date on which the order of confirmation of the sale	1009
~~or of the conveyance or transfer to a certificate holder,~~	1010
~~community development organization, county land reutilization~~	1011
~~corporation, municipal corporation, county, or township~~is filed	1012
with and journalized by the clerk of court;	1013

(B) In the case of a direct transfer to a certificate holder,	1014
community development organization, county land reutilization	1015
corporation, municipal corporation, county, or township under	1016
section 323.78 or division (G) of section 323.73 of the Revised	1017
Code, the date on which an order of transfer or conveyance,	1018
whether included in the decree of foreclosure or a separate order,	1019
is first filed with and journalized by the clerk of court. ~~The~~	1020

The court does not have jurisdiction to hear any appeal filed	1021
after the expiration of ~~that~~the applicable fourteen-day period.	1022
If the fourteenth day after the date on which the ~~confirmation~~	1023
order is filed with the clerk of court falls upon a weekend or	1024
official holiday during which the court is closed, then the filing	1025
shall be made on the next day the court is open for business.	1026

The expiration of the fourteen-day period in which an appeal	1027
may be filed with respect to an abandoned parcel under this	1028
section shall not extinguish or otherwise affect the right of a	1029
party to redeem the parcel as otherwise provided in sections	1030
323.65 to 323.79 of the Revised Code.	1031

Sec. 715.261. (A) As used in this section, "total cost"	1032
means any costs incurred due to the use of employees, materials,	1033
or equipment of the municipal corporation or its agent pursuant to	1034
division (E) of this section, any costs arising out of contracts	1035
for labor, materials, or equipment, and costs of service of notice	1036
or publication required under this section.	1037

(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

If a lien placed on a parcel of land pursuant to this	1062
division is extinguished as provided in division (H) of this	1063
section, a municipal corporation may pursue the remedy available	1064
under division (B)(2) of this section to recoup the costs incurred	1065
with respect to that parcel from any person that held title to the	1066
parcel at the time the costs were incurred.	1067

(2) The municipal corporation or its agent pursuant to	1068
division (E) of this section may commence a civil action to	1069
recover the total costs from the ~~owner~~person that held title to	1070
the parcel at the time the costs were incurred.	1071

(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

(a) If the municipal corporation or its agent elects to	1097
acquire the property, the parcel shall be transferred to the	1098
municipal corporation or its agent as if the property were	1099
transferred by all owners in title to the municipal corporation or	1100
its agent in lieu of foreclosure as provided in section 5722.10 of	1101
the Revised Code;	1102

(b) If the municipal corporation or its agent does not elect	1103
to acquire the property, the parcel shall be forfeited to the	1104
state or to a political subdivision or school district as provided	1105
in Chapter 5723. of the Revised Code.	1106

When a municipal corporation or its agent acquires property	1107
as provided in this division, the property shall not be subject to	1108
foreclosure or forfeiture under section 323.25 or Chapter 5721. or	1109
5723. of the Revised Code, and any lien on the property for costs	1110
incurred under this section or for any unpaid taxes, penalties,	1111
interest, charges, or assessments shall be extinguished.	1112

(C) This section applies to any action taken by a municipal	1113
corporation, or its agent pursuant to division (E) of this	1114
section, pursuant to section 715.26 of the Revised Code or	1115
pursuant to Section 3 of Article XVIII, Ohio Constitution.	1116

(D) A municipal corporation or its agent pursuant to division	1117
(E) of this section shall not certify to the county auditor for	1118
placement upon the tax list and duplicate the cost of any action	1119
that it takes under division (B) of this section if the action is	1120
taken on land that has been forfeited to this state for delinquent	1121
taxes, unless the owner of record redeems the land.	1122

(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

If a county land reutilization corporation takes title to	1183
property before any costs or charges have been certified or any	1184
lien has been placed with respect to the property under division	1185
(B)(1) or (3) of this section, the corporation shall be deemed a	1186
bona fide purchaser for value without knowledge of such costs or	1187
lien, regardless of whether the corporation had actual or	1188
constructive knowledge of the costs or lien, and any such lien	1189
shall be void and unenforceable against the corporation and its	1190
successors in title.	1191

(I) A municipal corporation or county land reutilization	1192
corporation may file an affidavit with the county recorder under	1193
section 5301.252 of the Revised Code stating the nature and extent	1194
of any proceedings undertaken under this section. Such an	1195
affidavit may include a legal description of a parcel or, in lieu	1196
thereof, the common address of the parcel and the permanent parcel	1197
number to which such address applies.	1198

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

~~(A)~~(1) Certify them, together with any penalties, to the	1209
county auditor. The county auditor shall place the certified	1210
amount on the real property tax list and duplicate against the	1211
property served by the connection if hethe auditor also receives	1212
from the director or other official or body additional	1213
certification that the unpaid rents or charges have arisen	1214
pursuant to a service contract made directly with an owner who	1215
occupies the property served.	1216

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

~~(B)~~(2) Collect them by actions at law, in the name of the	1228
city from an owner, tenant, or other person who is liable to pay	1229
the rents or charges.	1230

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

When property to which water service is provided is about to	1242
be sold, any party to the sale or ~~his~~the agent of any such party	1243
may request the director or other official or body to read the	1244
meter at that property and to render within ten days following the	1245
date on which the request is made, a final bill for all	1246
outstanding rents and charges for water service. Such a request	1247
shall be made at least fourteen days prior to the transfer of the	1248
title of such property.	1249

At any time prior to a certification under division (A) of	1250
this section, the director or other official or body shall accept	1251
any partial payment of unpaid water rents or charges, in the	1252
amount of ten dollars or more.	1253

(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

(2) If a lien placed on a parcel is extinguished as provided	1279
in division (B)(1) of this section, the municipal corporation may	1280
pursue the remedy available under division (A)(2) of this section	1281
to recoup the rents and charges incurred with respect to the	1282
parcel from any owner, tenant, or other person liable to pay such	1283
rents and charges.	1284

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

If the court of common pleas offers a special program or	1427
service in cases of a specific type, the court by rule may assess	1428
an additional charge in a case of that type, over and above court	1429
costs, to cover the special program or service. The court shall	1430
adjust the special assessment periodically, but not retroactively,	1431
so that the amount assessed in those cases does not exceed the	1432
actual cost of providing the service or program.	1433

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

(2) As used in division (E) of this section:

1446

(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

(b) "Civil action or proceeding" means any civil litigation	1457
that must be determined by judgment entry.	1458

(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

Sec. 2744.01. As used in this chapter:

1477

(A) "Emergency call" means a call to duty, including, but not	1478
limited to, communications from citizens, police dispatches, and	1479
personal observations by peace officers of inherently dangerous	1480
situations that demand an immediate response on the part of a	1481
peace officer.	1482

(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

(C)(1) "Governmental function" means a function of a	1499
political subdivision that is specified in division (C)(2) of this	1500
section or that satisfies any of the following:	1501

(a) A function that is imposed upon the state as an	1502
obligation of sovereignty and that is performed by a political	1503
subdivision voluntarily or pursuant to legislative requirement;	1504

(b) A function that is for the common good of all citizens of	1505
the state;	1506

(c) A function that promotes or preserves the public peace,	1507
health, safety, or welfare; that involves activities that are not	1508
engaged in or not customarily engaged in by nongovernmental	1509
persons; and that is not specified in division (G)(2) of this	1510
section as a proprietary function.	1511

(2) A "governmental function" includes, but is not limited	1512
to, the following:	1513

(a) The provision or nonprovision of police, fire, emergency	1514
medical, ambulance, and rescue services or protection;	1515

(b) The power to preserve the peace; to prevent and suppress	1516
riots, disturbances, and disorderly assemblages; to prevent,	1517
mitigate, and clean up releases of oil and hazardous and extremely	1518
hazardous substances as defined in section 3750.01 of the Revised	1519
Code; and to protect persons and property;	1520

1521

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

1522

(e) The regulation of the use of, and the maintenance and	1523
repair of, roads, highways, streets, avenues, alleys, sidewalks,	1524
bridges, aqueducts, viaducts, and public grounds;	1525

(f) Judicial, quasi-judicial, prosecutorial, legislative, and	1526
quasi-legislative functions;	1527

(g) The construction, reconstruction, repair, renovation,	1528
maintenance, and operation of buildings that are used in	1529
connection with the performance of a governmental function,	1530
including, but not limited to, office buildings and courthouses;	1531

(h) The design, construction, reconstruction, renovation,	1532
repair, maintenance, and operation of jails, places of juvenile	1533
detention, workhouses, or any other detention facility, as defined	1534
in section 2921.01 of the Revised Code;	1535

(i) The enforcement or nonperformance of any law;

1536

(j) The regulation of traffic, and the erection or	1537
nonerection of traffic signs, signals, or control devices;	1538

(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

(l) The provision or nonprovision, planning or design,	1551
construction, or reconstruction of a public improvement,	1552
including, but not limited to, a sewer system;	1553

(m) The operation of a job and family services department or	1554
agency, including, but not limited to, the provision of assistance	1555
to aged and infirm persons and to persons who are indigent;	1556

(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

(o) The operation of mental health facilities, mental	1565
retardation or developmental disabilities facilities, alcohol	1566
treatment and control centers, and children's homes or agencies;	1567

(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

(q) Urban renewal projects and the elimination of slum	1576
conditions, including the performance of any activity that a	1577
county land reutilization corporation is authorized to perform	1578
under Chapter 1724. or 5722. of the Revised Code;	1579

(r) Flood control measures;

1580

(s) The design, construction, reconstruction, renovation,	1581
operation, care, repair, and maintenance of a township cemetery;	1582

(t) The issuance of revenue obligations under section 140.06	1583
of the Revised Code;	1584

(u) The design, construction, reconstruction, renovation,	1585
repair, maintenance, and operation of any school athletic	1586
facility, school auditorium, or gymnasium or any recreational area	1587
or facility, including, but not limited to, any of the following:	1588

(i) A park, playground, or playfield;

1589

(ii) An indoor recreational facility;

1590

(iii) A zoo or zoological park;

1591

(iv) A bath, swimming pool, pond, water park, wading pool,	1592
wave pool, water slide, or other type of aquatic facility;	1593

(v) A golf course;

1594

(vi) A bicycle motocross facility or other type of	1595
recreational area or facility in which bicycling, skating, skate	1596
boarding, or scooter riding is engaged;	1597

(vii) A rope course or climbing walls;

1598

(viii) An all-purpose vehicle facility in which all-purpose	1599
vehicles, as defined in section 4519.01 of the Revised Code, are	1600
contained, maintained, or operated for recreational activities.	1601

(v) The provision of public defender services by a county or	1602
joint county public defender's office pursuant to Chapter 120. of	1603
the Revised Code;	1604

(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

(x) A function that the general assembly mandates a political	1622
subdivision to perform.	1623

(D) "Law" means any provision of the constitution, statutes,	1624
or rules of the United States or of this state; provisions of	1625
charters, ordinances, resolutions, and rules of political	1626
subdivisions; and written policies adopted by boards of education.	1627
When used in connection with the "common law," this definition	1628
does not apply.	1629

(E) "Motor vehicle" has the same meaning as in section	1630
4511.01 of the Revised Code.	1631

(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

(G)(1) "Proprietary function" means a function of a political	1671
subdivision that is specified in division (G)(2) of this section	1672
or that satisfies both of the following:	1673

(a) The function is not one described in division (C)(1)(a)	1674
or (b) of this section and is not one specified in division (C)(2)	1675
of this section;	1676

(b) The function is one that promotes or preserves the public	1677
peace, health, safety, or welfare and that involves activities	1678
that are customarily engaged in by nongovernmental persons.	1679

(2) A "proprietary function" includes, but is not limited to,	1680
the following:	1681

(a) The operation of a hospital by one or more political	1682
subdivisions;	1683

(b) The design, construction, reconstruction, renovation,	1684
repair, maintenance, and operation of a public cemetery other than	1685
a township cemetery;	1686

(c) The establishment, maintenance, and operation of a	1687
utility, including, but not limited to, a light, gas, power, or	1688
heat plant, a railroad, a busline or other transit company, an	1689
airport, and a municipal corporation water supply system;	1690

(d) The maintenance, destruction, operation, and upkeep of a	1691
sewer system;	1692

(e) The operation and control of a public stadium,	1693
auditorium, civic or social center, exhibition hall, arts and	1694
crafts center, band or orchestra, or off-street parking facility.	1695

(H) "Public roads" means public roads, highways, streets,	1696
avenues, alleys, and bridges within a political subdivision.	1697
"Public roads" does not include berms, shoulders, rights-of-way,	1698
or traffic control devices unless the traffic control devices are	1699
mandated by the Ohio manual of uniform traffic control devices.	1700

(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

Sec. 5709.12. (A) As used in this section, "independent	1707
living facilities" means any residential housing facilities and	1708
related property that are not a nursing home, residential care	1709
facility, or residential facility as defined in division (A) of	1710
section 5701.13 of the Revised Code.	1711

(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

(2) Division (D)(2) of this section does not apply to real	1788
property exempted from taxation under this section and division	1789
(A)(3) of section 5709.121 of the Revised Code and belonging to a	1790
nonprofit corporation described in division (D)(1) of this section	1791
that has received a grant under the Thomas Alva Edison grant	1792
program authorized by division (C) of section 122.33 of the	1793
Revised Code during any of the tax years the property was exempted	1794
from taxation.	1795

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

(E) Real property held by an organization organized and	1822
operated exclusively for charitable purposes as described under	1823
section 501(c)(3) of the Internal Revenue Code and exempt from	1824
federal taxation under section 501(a) of the Internal Revenue	1825
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose	1826
of constructing or rehabilitating residences for eventual transfer	1827
to qualified low-income families through sale, lease, or land	1828
installment contract, shall be exempt from taxation.	1829

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

The application for exemption shall be filed as otherwise	1861
required under section 5715.27 of the Revised Code, except that	1862
the organization holding the property shall file with its	1863
application documentation substantiating its status as an	1864
organization organized and operated exclusively for charitable	1865
purposes under section 501(c)(3) of the Internal Revenue Code and	1866
its qualification for exemption from federal taxation under	1867
section 501(a) of the Internal Revenue Code, and affirming its	1868
intention to construct or rehabilitate the property for the	1869
eventual transfer to qualified low-income families.	1870

As used in this division, "qualified low-income family" means	1871
a family whose income does not exceed two hundred per cent of the	1872
official federal poverty guidelines as revised annually in	1873
accordance with section 673(2) of the "Omnibus Budget	1874
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as	1875
amended, for a family size equal to the size of the family whose	1876
income is being determined.	1877

(F)(1)(a) Real property held by a county land reutilization	1878
corporation organized under Chapter 1724. of the Revised Code	1879
shall be exempt from taxation. Notwithstanding section 5715.27 of	1880
the Revised Code, a county land reutilization corporation is not	1881
required to apply to any county or state agency in order to	1882
qualify for the exemption.	1883

(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

In lieu of the application for exemption otherwise required	1931
to be filed as required under section 5715.27 of the Revised Code,	1932
a ~~count~~county land reutilization corporation holding the property	1933
shall, upon the request of any county or state agency, submit its	1934
articles of incorporation substantiating its status as a county	1935
land reutilization corporation.	1936

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

1937

(1) "Delinquent lands" means all lands, including lands that	1938
are unimproved by any dwelling, upon which delinquent taxes, as	1939
defined in section 323.01 of the Revised Code, remain unpaid at	1940
the time a settlement is made between the county treasurer and	1941
auditor pursuant to division (C) of section 321.24 of the Revised	1942
Code.	1943

(2) "Delinquent vacant lands" means all lands that have been	1944
delinquent lands for at least one year and that are unimproved by	1945
any dwelling.	1946

(3) "County land reutilization corporation" means a county	1947
land reutilization corporation organized under Chapter 1724. of	1948
the Revised Code.	1949

(B) As used in sections 5719.04, 5721.03, and 5721.31 of the	1950
Revised Code and in any other sections of the Revised Code to	1951
which those sections are applicable, a "newspaper" or "newspaper	1952
of general circulation" has the same meaning as in section 7.12 of	1953
the Revised Code.	1954

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

Lands that have been included in a previously published	1976
delinquent tax list shall not be included in the delinquent tax	1977
list so long as taxes have remained delinquent on such lands for	1978
the entire intervening time.	1979

In either list, there may be included lands that have been	1980
omitted in error from a prior list and lands with respect to which	1981
the auditor has received a certification that a delinquent tax	1982
contract has become void since the publication of the last	1983
previously published list, provided the name of the owner was	1984
stricken from a prior list under section 5721.02 of the Revised	1985
Code.	1986

(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-printed~~preprinted 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

(2) Publication of the list or lists may be made by a	2024
newspaper in installments, provided the complete publication of	2025
each list is made twice during the sixty-day period.	2026

(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

(4) The auditor shall review the first publication of each	2037
list for accuracy and completeness and may correct any errors	2038
appearing in the list in the second publication.	2039

(5) Nothing in this section prohibits a foreclosure action	2040
from being brought against a parcel of land under section 323.25,	2041
sections 323.65 to 323.79, or section 5721.18 of the Revised Code	2042
before the delinquent tax list or delinquent vacant land tax list	2043
that includes the parcel is published pursuant to division (B)(1)	2044
of this section if the list is not published within the time	2045
prescribed by that division.	2046

(C) For the purposes of section 5721.18 of the Revised Code,	2047
land is first certified delinquent on the date of the	2048
certification of the delinquent land list containing that land.	2049

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

(A)(1) The prosecuting attorney shall institute a proceeding	2064
under this section by filing, in the name of the county treasurer	2065
and with the clerk of a court with jurisdiction, a complaint that	2066
requests that the lien of the state on the property identified in	2067
the certificate or master list be foreclosed and that the property	2068
be forfeited to the state. The prosecuting attorney shall	2069
prosecute the proceeding to final judgment and satisfaction.	2070

(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

(B) Foreclosure and forfeiture proceedings instituted under	2082
this section constitute an action in rem. Prior to filing such an	2083
action in rem, the county prosecuting attorney shall cause a title	2084
search to be conducted for the purpose of identifying any	2085
lienholders or other persons with interests in the property that	2086
is subject to foreclosure and forfeiture. Following the title	2087
search, the action in rem shall be instituted by filing in the	2088
office of the clerk of a court with jurisdiction a complaint	2089
bearing a caption substantially in the form set forth in division	2090
(A) of section 5721.15 of the Revised Code.	2091

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

After the third publication, the publisher shall file with	2132
the clerk of the court an affidavit stating the fact of the	2133
publication and including a copy of the notice of foreclosure and	2134
forfeiture as published. Service of process for purposes of the	2135
action in rem shall be considered as complete on the date of the	2136
last publication.	2137

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

(2)(a) A receiver appointed pursuant to divisions (C)(2) and	2174
(3) of section 3767.41 of the Revised Code may file an answer	2175
pursuant to division (D)(1) of this section, but is not required	2176
to do so as a condition of receiving proceeds in a distribution	2177
under division (B)(2) of section 5721.17 of the Revised Code.	2178

(b) When a receivership under section 3767.41 of the Revised	2179
Code is associated with a parcel, the notice of foreclosure and	2180
forfeiture set forth in division (B) of section 5721.15 of the	2181
Revised Code and the notice set forth in division (C) of that	2182
section shall be modified to reflect the provisions of division	2183
(D)(2)(a) of this section.	2184

(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

(F) The conveyance by the owner of any parcel against which a	2196
complaint has been filed pursuant to this section at any time	2197
after the date of publication of the parcel on the delinquent	2198
vacant land tax list but before the date of a judgment of	2199
foreclosure and forfeiture pursuant to section 5721.16 of the	2200
Revised Code shall not nullify the right of the county to proceed	2201
with the foreclosure and forfeiture.	2202

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

In any county that has adopted a permanent parcel number	2261
system, the parcel may be described in the notice by parcel number	2262
only, instead of also with a complete legal description, if the	2263
prosecuting attorney determines that the publication of the	2264
complete legal description is not necessary to provide reasonable	2265
notice of the foreclosure proceeding to the interested parties. If	2266
the complete legal description is not published, the notice shall	2267
indicate where the complete legal description may be obtained.	2268

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

After the third publication, the publisher shall file with	2345
the clerk of the court an affidavit stating the fact of the	2346
publication and including a copy of the notice of foreclosure as	2347
published. Service of process for purposes of the action in rem	2348
shall be considered as complete on the date of the last	2349
publication.	2350

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

(b)(i) A receiver appointed pursuant to divisions (C)(2) and	2386
(3) of section 3767.41 of the Revised Code may file an answer	2387
pursuant to division (B)(2)(a) of this section, but is not	2388
required to do so as a condition of receiving proceeds in a	2389
distribution under division (B)(1) of section 5721.17 of the	2390
Revised Code.	2391

(ii) When a receivership under section 3767.41 of the Revised	2392
Code is associated with a parcel, the notice of foreclosure set	2393
forth in division (B) of section 5721.181 of the Revised Code and	2394
the notice set forth in division (C) of that section shall be	2395
modified to reflect the provisions of division (B)(2)(b)(i) of	2396
this section.	2397

(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

(C) In addition to the actions in rem authorized under	2408
division (B) of this section and section 5721.14 of the Revised	2409
Code, an action in rem may be commenced under this division. An	2410
action commenced under this division shall conform to all of the	2411
requirements of division (B) of this section except as follows:	2412

(1) The prosecuting attorney shall not cause a title search	2413
to be conducted for the purpose of identifying any lienholders or	2414
other persons with interests in the property subject to	2415
foreclosure, except that the prosecuting attorney shall cause a	2416
title search to be conducted to identify any receiver's lien.	2417

(2) The names and addresses of lienholders and persons with	2418
an interest in the parcel shall not be contained in the complaint,	2419
and notice shall not be mailed to lienholders and persons with an	2420
interest as provided in division (B)(1) of this section, except	2421
that the name and address of a receiver under section 3767.41 of	2422
the Revised Code shall be contained in the complaint and notice	2423
shall be mailed to the receiver.	2424

(3) With respect to the forms applicable to actions commenced	2425
under division (B) of this section and contained in section	2426
5721.181 of the Revised Code:	2427

(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

"If pursuant to the action the parcel is sold, the sale shall	2439
not affect or extinguish any lien or encumbrance with respect to	2440
the parcel other than a receiver's lien and other than the lien	2441
for land taxes, assessments, charges, interest, and penalties for	2442
which the lien is foreclosed and in satisfaction of which the	2443
property is sold. All other liens and encumbrances with respect to	2444
the parcel shall survive the sale."	2445

(b) The notice to the owner, lienholders, and other persons	2446
with an interest in a parcel shall be a notice only to the owner	2447
and to any receiver under section 3767.41 of the Revised Code, and	2448
the last two sentences of the notice shall be omitted.	2449

(4) As used in this division, a "receiver's lien" means the	2450
lien of a receiver appointed pursuant to divisions (C)(2) and (3)	2451
of section 3767.41 of the Revised Code that is acquired pursuant	2452
to division (H)(2)(b) of that section for any unreimbursed	2453
expenses and other amounts paid in accordance with division (F) of	2454
that section by the receiver and for the fees of the receiver	2455
approved pursuant to division (H)(1) of that section.	2456

(D) ~~If the prosecuting attorney determines that an action in~~	2457
~~rem under division (B) or (C) of this section is precluded by law,~~	2458
~~then foreclosure proceedings shall be filed pursuant to division~~	2459
~~(A) of this section, and the complaint in the action in personam~~	2460
~~shall set forth the grounds upon which the action in rem is~~	2461
~~precluded.~~	2462

~~(E)~~ The conveyance by the owner of any parcel against which a	2463
complaint has been filed pursuant to this section at any time	2464
after the date of publication of the parcel on the delinquent tax	2465
list but before the date of a judgment of foreclosure pursuant to	2466
section 5721.19 of the Revised Code shall not nullify the right of	2467
the county to proceed with the foreclosure.	2468

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

(1) The fair market value of the parcel, as determined by the	2480
county auditor, plus the costs incurred in the foreclosure	2481
proceeding;	2482

(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

(B) Each parcel affected by the court's finding and order of	2526
sale shall be separately sold, unless the court orders any of such	2527
parcels to be sold together.	2528

Each parcel shall be advertised and sold by the officer to	2529
whom the order of sale is directed in the manner provided by law	2530
for the sale of real property on execution. The advertisement for	2531
sale of each parcel shall be published once a week for three	2532
consecutive weeks and shall include the date on which a second	2533
sale will be conducted if no bid is accepted at the first sale.	2534
Any number of parcels may be included in one advertisement.	2535

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

(3) The court, in its discretion, may order any parcel not	2600
sold pursuant to the original order of sale to be advertised and	2601
offered for sale at a subsequent foreclosure sale. For such	2602
purpose, the court may direct the parcel to be appraised and fix a	2603
minimum price for which it may be sold.	2604

(D) Except as otherwise provided in division (B)(1) of	2605
section 5721.17 of the Revised Code, upon the confirmation of a	2606
sale, the proceeds of the sale shall be applied as follows:	2607

(1) The costs incurred in any proceeding filed against the	2608
parcel pursuant to section 5721.18 of the Revised Code shall be	2609
paid first.	2610

(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

(F)(1) Upon confirmation of a sale, a spouse of the party	2669
charged with the delinquent taxes or assessments shall thereby be	2670
barred of the right of dower in the property sold, though such	2671
spouse was not a party to the action. No statute of limitations	2672
shall apply to such action. When the land or lots stand charged on	2673
the tax duplicate as certified delinquent, it is not necessary to	2674
make the state a party to the foreclosure proceeding, but the	2675
state shall be deemed a party to such action through and be	2676
represented by the county treasurer.	2677

(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

(4) The title shall not be invalid because of any	2708
irregularity, informality, or omission of any proceedings under	2709
this chapter, or in any processes of taxation, if such	2710
irregularity, informality, or omission does not abrogate the	2711
provision for notice to holders of title, lien, or mortgage to, or	2712
other interests in, such foreclosed lands or lots, as prescribed	2713
in this chapter.	2714

(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

Except as otherwise provided in division (A)(2) of this	2797
section, no request for foreclosure or notice of intent to	2798
foreclose, as the case may be, shall be filed by any person other	2799
than the person shown on the tax certificate register to be the	2800
certificate holder or a private attorney for that person properly	2801
authorized to act in that person's behalf.	2802

(2) Upon registration of a security interest with the county	2803
treasurer, both of the following apply:	2804

(a) No purchaser or transferee of a tax certificate, other	2805
than a county land reutilization corporation, may transfer that	2806
tax certificate except upon presentation to the treasurer of	2807
instructions signed by the secured party authorizing such action.	2808
A county land reutilization corporation may transfer or assign tax	2809
certificates consistent with its public purposes and plan adopted	2810
pursuant to Chapter 1724. of the Revised Code.	2811

(b) Only the secured party may issue a request for	2812
foreclosure or notice of intent to foreclose concerning that tax	2813
certificate.	2814

(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

(B)(1) Application may be made to the county treasurer for a	2827
duplicate certificate if a certificate is alleged by affidavit to	2828
have been lost or destroyed. The treasurer shall issue a duplicate	2829
certificate, upon payment of a fee of twenty dollars to cover the	2830
costs of issuing the duplicate certificate. The treasurer shall	2831
deposit the fee in the county treasury to the credit of the tax	2832
certificate administration fund.	2833

(2) The duplicate certificate shall be plainly marked or	2834
stamped "duplicate."	2835

(3) The treasurer shall enter the fact of the duplicate in	2836
the tax certificate register.	2837

Sec. 5722.01. As used in this chapter:

2838

(A) "Electing subdivision" means a municipal corporation that	2839
has enacted an ordinance or a township or county that has adopted	2840
a resolution pursuant to section 5722.02 of the Revised Code for	2841
purposes of adopting and implementing the procedures set forth in	2842
sections 5722.02 to 5722.15 of the Revised Code. A county land	2843
reutilization corporation organized by a county and designated to	2844
act on behalf of the county pursuant to division (B) of section	2845
5722.02 of the Revised Code shall be deemed the electing	2846
subdivision for all purposes of this chapter, except as otherwise	2847
expressly provided in this chapter.	2848

(B) "County land reutilization corporation" means a county	2849
land reutilization corporation organized under Chapter 1724. of	2850
the Revised Code.	2851

(C) "Delinquent lands" ~~has~~and "delinquent vacant lands" have	2852
the same ~~meaning~~meanings as in section 5721.01 of the Revised	2853
Code~~, and "delinquent vacant lands" are delinquent lands that are~~	2854
~~unimproved by any dwelling~~.	2855

(D) "Land reutilization program" means the procedures and	2856
activities concerning the acquisition, management, and disposition	2857
of affected delinquent lands set forth in sections 5722.02 to	2858
5722.15 of the Revised Code.	2859

(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 either~~to which one of the	2882
following criteria applies:	2883

(1) ~~Buildings~~There are no buildings or structures located on	2884
the land;	2885

(2) The land is abandoned land as defined in section 323.65	2886
of the Revised Code;	2887

(3) None of the buildings or other structures ~~that are not~~	2888
located on the parcel are in the occupancy of any person, and as	2889
~~to which~~ the township or municipal corporation within whose	2890
boundaries the parcel is situated has instituted proceedings under	2891
section 505.86 or 715.26 of the Revised Code, or Section 3 of	2892
Article XVIII, Ohio Constitution, for the removal or demolition of	2893
such buildings or other structures by the township or municipal	2894
corporation because of their insecure, unsafe, or structurally	2895
defective condition;	2896

~~(2) Buildings~~(4) None of the buildings or structures ~~that~~	2897
~~are not~~located on the parcel are in the occupancy of any person	2898
at the time the foreclosure proceeding is initiated, and ~~whose~~	2899
~~acquisition~~ the municipal corporation, county, township, or county	2900
land reutilization corporation determines ~~to be necessary for the~~	2901
~~implementation of an effective~~that the parcel is eligible for	2902
acquisition through a land reutilization program.	2903

(G) "Occupancy" means the actual, continuous, and exclusive	2904
use and possession of a parcel by a person having a lawful right	2905
to such use and possession.	2906

(H) "Land within an electing subdivision's boundaries" does	2907
not include land within the boundaries of a municipal corporation,	2908
unless the electing subdivision is the municipal corporation or	2909
the municipal corporation adopts an ordinance that gives consent	2910
to the electing subdivision to include such land.	2911

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

(B) Any county adopting a resolution under division (A) of	2924
this section may direct in the resolution that a county land	2925
reutilization corporation be organized under Chapter 1724. of the	2926
Revised Code to act on behalf of and cooperate with the county in	2927
exercising the powers and performing the duties of the county	2928
under this chapter. The powers extended to a county land	2929
reutilization corporation shall not be construed as a limitation	2930
on the powers granted to a county land reutilization corporation	2931
under Chapter 1724. of the Revised Code, but shall be construed as	2932
additional powers.	2933

(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

(D) A county, a county land reutilization corporation, and a	2948
municipal corporation or township may enter into an agreement to	2949
implement the procedures in sections 5722.02 to 5722.15 of the	2950
Revised Code within the boundaries of the municipal corporation or	2951
township if the county and the township or municipal corporation	2952
are electing subdivisions and the county has, by resolution,	2953
designated a county land reutilization corporation to act on its	2954
behalf under this chapter.	2955

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, if~~If any nonproductive land selected	3075
by an electing subdivision is advertised and offered for sale at	3076
~~two sales~~one 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 second~~such sale ~~for the land~~, and the land is deemed	3080
sold to the electing subdivision for no consideration other than	3081
the ~~fee~~amounts charged under ~~division~~divisions (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

At the time of the sale or transfer, the officer shall	3158
collect and the electing subdivision shall pay the fee required by	3159
law for transferring and recording of deeds. In accordance with	3160
section 1724.10 of the Revised Code, an electing subdivision that	3161
is a county land reutilization corporation shall not be required	3162
to pay any such fee.	3163

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

Sec. 5722.04. (A) Upon receipt of an ordinance or resolution	3217
adopted pursuant to section 5722.02 of the Revised Code, the	3218
county auditor shall deliver to the electing subdivision a list of	3219
all delinquent lands within an electing subdivision's boundaries	3220
that have been forfeited to the state pursuant to section 5723.01	3221
of the Revised Code and thereafter shall notify the electing	3222
subdivision of any additions to or deletions from such list.	3223

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

The auditor shall announce the bid at the sale and shall	3259
declare the selected nonproductive land to be sold to the electing	3260
subdivision. The auditor shall deliver to the electing subdivision	3261
a certificate of sale.	3262

(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

At the time of the sale, the auditor shall collect and the	3296
electing subdivision shall pay the fee required by law for	3297
transferring and recording of deeds.	3298

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

(D) ~~Where~~If no political subdivision has requested to	3324
purchase a parcel of land at a foreclosure sale, any lands	3325
otherwise forfeited to the state for want of a bid at the	3326
foreclosure sale may, upon the request of a county land	3327
reutilization corporation, be transferred directly to the	3328
corporation without appraisal or public bidding.	3329

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

Real property acquired by an electing subdivision under this	3366
section shall not be subject to foreclosure or forfeiture under	3367
Chapter 5721. or 5723. of the Revised Code. The sale or other	3368
transfer, as authorized by section 5722.07 of the Revised Code, of	3369
real property acquired under this section shall extinguish the	3370
lien on the title for all taxes, assessments, penalties, interest,	3371
and charges delinquent at the time of the conveyance of the	3372
delinquent land to the electing subdivision.	3373

Sec. 5722.11. All lands acquired and held by an electing	3374
subdivision pursuant to this chapter shall be deemed real property	3375
used for a public purpose and, notwithstanding section 5709.08 of	3376
the Revised Code, shall be exempt from taxation until sold. The	3377
exemption of such property shall be governed by the provisions of	3378
division (F) of section 5709.12 of the Revised Code, regardless of	3379
the manner in which such property is acquired.	3380

Sec. 5723.04. (A) The county auditor shall maintain a list	3381
of forfeited lands and shall offer such lands for sale annually,	3382
or more frequently if the auditor determines that more frequent	3383
sales are necessary.	3384

(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. ~~Any~~Subject	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, when~~When 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

Sec. 6119.06. Upon the declaration of the court of common	3475
pleas organizing the regional water and sewer district pursuant to	3476
section 6119.04 of the Revised Code and upon the qualifying of its	3477
board of trustees and the election of a president and a secretary,	3478
said district shall exercise in its own name all the rights,	3479
powers, and duties vested in it by Chapter 6119. of the Revised	3480
Code, and, subject to such reservations, limitations and	3481
qualifications as are set forth in this ~~Chapter~~chapter, such	3482
district may:	3483

(A) Adopt bylaws for the regulation of its affairs, the	3484
conduct of its business, and notice of its actions;	3485

(B) Adopt an official seal;

3486

(C) Maintain a principal office and suboffices at such places	3487
within the district as it designates;	3488

(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

(E) Assume any liability or obligation of any person or	3501
political subdivision, including a right on the part of such	3502
district to indemnify and save harmless the other contracting	3503
party from any loss, cost, or liability by reason of the failure,	3504
refusal, neglect, or omission of such district to perform any	3505
agreement assumed by it or to act or discharge any such	3506
obligation;	3507

(F) Make loans and grants to political subdivisions for the	3508
acquisition or construction of water resource projects by such	3509
political subdivisions and adopt rules, regulations, and	3510
procedures for making such loans and grants;	3511

(G) Acquire, construct, reconstruct, enlarge, improve,	3512
furnish, equip, maintain, repair, operate, lease or rent to or	3513
from, or contract for operation by or for, a political subdivision	3514
or person, water resource projects within or without the district;	3515

(H) Make available the use or service of any water resource	3516
project to one or more persons, one or more political	3517
subdivisions, or any combination thereof;	3518

(I) Levy and collect taxes and special assessments;

3519

(J) Issue bonds and notes and refunding bonds and notes as	3520
provided in Chapter 6119. of the Revised Code;	3521

(K) Acquire by gift or purchase, hold, and dispose of real	3522
and personal property in the exercise of its powers and the	3523
performance of its duties under Chapter 6119. of the Revised Code;	3524

(L) Dispose of, by public or private sale, or lease any real	3525
or personal property determined by the board of trustees to be no	3526
longer necessary or needed for the operation or purposes of the	3527
district;	3528

(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

(N) Adopt rules and regulations to protect augmented flow by	3541
the district in waters of the state, to the extent augmented by a	3542
water resource project, from depletion so it will be available for	3543
beneficial use, to provide standards for the withdrawal from	3544
waters of the state of the augmented flow created by a water	3545
resource project which is not returned to the waters of the state	3546
so augmented, and to establish reasonable charges therefor, if	3547
considered necessary by the district;	3548

(O) Make and enter into all contracts and agreements and	3549
execute all instruments necessary or incidental to the performance	3550
of its duties and the execution of its powers under Chapter 6119.	3551
of the Revised Code;	3552

(P) Enter into contracts with any person or any political	3553
subdivision to render services to such contracting party for any	3554
service the district is authorized to provide;	3555

(Q) Enter into agreements for grants or the receipt and	3556
repayment of loans from a board of township trustees under section	3557
505.705 of the Revised Code;	3558

(R) Make provision for, contract for, or sell any of its	3559
by-products or waste;	3560

(S) Exercise the power of eminent domain in the manner	3561
provided in Chapter 6119. of the Revised Code;	3562

(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

(U) Receive and accept, from any federal or state agency,	3573
grants for or in aid of the construction of any water resource	3574
project, and receive and accept aid or contributions from any	3575
source of money, property, labor, or other things of value, to be	3576
held, used, and applied only for the purposes for which such	3577
grants and contributions are made;	3578

(V) Purchase fire and extended coverage and liability	3579
insurance for any water resource project and for the principal	3580
office and suboffices of the district, insurance protecting the	3581
district and its officers and employees against liability for	3582
damage to property or injury to or death of persons arising from	3583
its operations, and any other insurance the district may agree to	3584
provide under any resolution authorizing its water resource	3585
revenue bonds or in any trust agreement securing the same;	3586

(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

(X) Provide coverage for its employees under Chapters 145.,	3616
4123., and 4141. of the Revised Code;	3617

(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

(Z) Exercise the powers of the district without obtaining the	3642
consent of any other political subdivision, provided that all	3643
public or private property damaged or destroyed in carrying out	3644
the powers of the district shall be restored or repaired and	3645
placed in its original condition as nearly as practicable or	3646
adequate compensation made therefor by the district;	3647

(AA) Require the owner of any premises located within the	3648
district to connect the owner's premises to a water resource	3649
project determined to be accessible to such premises and found to	3650
require such connection so as to prevent or abate pollution or	3651
protect the health and property of persons in the district. Such	3652
connection shall be made in accordance with procedures established	3653
by the board of trustees of such district and pursuant to such	3654
orders as the board may find necessary to ensure and enforce	3655
compliance with such procedures.	3656

(BB) Do all acts necessary or proper to carry out the powers	3657
granted in Chapter 6119. of the Revised Code.	3658

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