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

130th General Assembly
Regular Session
2013-2014
Sub. S. B. No. 172


Senator Patton 

Cosponsors: Senators Seitz, Hughes, Schiavoni, Skindell, LaRose, Bacon 



A BILL
To amend sections 317.32, 321.261, 323.131, 323.25, 1
323.28, 323.47, 323.65, 323.69, 323.70, 323.71, 2
323.73, 323.78, 323.79, 715.261, 743.04, 1724.02, 3
1724.10, 2303.201, 2744.01, 5709.12, 5721.01, 4
5721.03, 5721.14, 5721.18, 5721.19, 5721.36, 5
5722.01, 5722.03, 5722.04, 5722.07, 5722.10, 6
5722.11, 5723.04, 5723.12, and 6119.06 and to 7
enact sections 323.691 and 5722.031 of the Revised 8
Code to modify the laws governing land 9
reutilization programs and property tax 10
foreclosures.11


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

       Section 1. That sections 317.32, 321.261, 323.131, 323.25, 12
323.28, 323.47, 323.65, 323.69, 323.70, 323.71, 323.73, 323.78, 13
323.79, 715.261, 743.04, 1724.02, 1724.10, 2303.201, 2744.01, 14
5709.12, 5721.01, 5721.03, 5721.14, 5721.18, 5721.19, 5721.36, 15
5722.01, 5722.03, 5722.04, 5722.07, 5722.10, 5722.11, 5723.04, 16
5723.12, and 6119.06 be amended and sections 323.691 and 5722.031 17
of the Revised Code be enacted to read as follows:18

       Sec. 317.32.  The county recorder shall charge and collect 19
the following fees, to include, except as otherwise provided in 20
division (A)(2) of this section, base fees for the recorder's 21
services and housing trust fund fees collected pursuant to section 22
317.36 of the Revised Code:23

       (A)(1) Except as otherwise provided in division (A)(2) of 24
this section, for recording and indexing an instrument if the 25
photocopy or any similar process is employed, a base fee of 26
fourteen dollars for the first two pages and a housing trust fund 27
fee of fourteen dollars, and a base fee of four dollars and a 28
housing trust fund fee of four dollars for each subsequent page, 29
size eight and one-half inches by fourteen inches, or fraction of 30
a page, including the caption page, of such instrument;31

       (2) For recording and indexing an instrument described in 32
division (D) of section 317.08 of the Revised Code if the 33
photocopy or any similar process is employed, a fee of 34
twenty-eight dollars for the first two pages to be deposited as 35
specified elsewhere in this division, and a fee of eight dollars 36
to be deposited in the same manner for each subsequent page, size 37
eight and one-half inches by fourteen inches, or fraction of a 38
page, including the caption page, of that instrument. If the 39
county recorder's technology fund has been established under 40
section 317.321 of the Revised Code, of the twenty-eight dollars, 41
fourteen dollars shall be deposited into the county treasury to 42
the credit of the county recorder's technology fund and fourteen 43
dollars shall be deposited into the county treasury to the credit 44
of the county general fund. If the county recorder's technology 45
fund has not been established, the twenty-eight dollars shall be 46
deposited into the county treasury to the credit of the county 47
general fund.48

       (B) For certifying a photocopy from the record previously 49
recorded, a base fee of one dollar and a housing trust fund fee of 50
one dollar per page, size eight and one-half inches by fourteen 51
inches, or fraction of a page; for each certification if the 52
recorder's seal is required, except as to instruments issued by 53
the armed forces of the United States, a base fee of fifty cents 54
and a housing trust fund fee of fifty cents;55

       (C) For entering any marginal reference by separate recorded 56
instrument, a base fee of two dollars and a housing trust fund fee 57
of two dollars for each marginal reference set out in that 58
instrument, in addition to the fees set forth in division (A)(1) 59
of this section;60

       (D) For indexing in the real estate mortgage records, 61
pursuant to section 1309.519 of the Revised Code, financing 62
statements covering crops growing or to be grown, timber to be 63
cut, minerals or the like, including oil and gas, accounts subject 64
to section 1309.301 of the Revised Code, or fixture filings made 65
pursuant to section 1309.334 of the Revised Code, a base fee of 66
two dollars and a housing trust fund fee of two dollars for each 67
name indexed;68

       (E) For filing zoning resolutions, including text and maps, 69
in the office of the recorder as required under sections 303.11 70
and 519.11 of the Revised Code, a base fee of twenty-five dollars 71
and a housing trust fund fee of twenty-five dollars, regardless of 72
the size or length of the resolutions;73

       (F) For filing zoning amendments, including text and maps, in 74
the office of the recorder as required under sections 303.12 and 75
519.12 of the Revised Code, a base fee of ten dollars and a 76
housing trust fund fee of ten dollars regardless of the size or 77
length of the amendments;78

       (G) For photocopying a document, other than at the time of 79
recording and indexing as provided for in division (A)(1) or (2) 80
of this section, a base fee of one dollar and a housing trust fund 81
fee of one dollar per page, size eight and one-half inches by 82
fourteen inches, or fraction thereof;83

       (H) For local facsimile transmission of a document, a base 84
fee of one dollar and a housing trust fund fee of one dollar per 85
page, size eight and one-half inches by fourteen inches, or 86
fraction thereof; for long distance facsimile transmission of a 87
document, a base fee of two dollars and a housing trust fund fee 88
of two dollars per page, size eight and one-half inches by 89
fourteen inches, or fraction thereof;90

       (I) For recording a declaration executed pursuant to section 91
2133.02 of the Revised Code or a durable power of attorney for 92
health care executed pursuant to section 1337.12 of the Revised 93
Code, or both a declaration and a durable power of attorney for 94
health care, a base fee of at least fourteen dollars but not more 95
than twenty dollars and a housing trust fund fee of at least 96
fourteen dollars but not more than twenty dollars.97

       In any county in which the recorder employs the photostatic 98
or any similar process for recording maps, plats, or prints the 99
recorder shall determine, charge, and collect for the recording or 100
rerecording of any map, plat, or print, a base fee of five cents 101
and a housing trust fund fee of five cents per square inch, for 102
each square inch of the map, plat, or print filed for that 103
recording or rerecording, with a minimum base fee of twenty 104
dollars and a minimum housing trust fund fee of twenty dollars; 105
for certifying a copy from the record, a base fee of two cents and 106
a housing trust fund fee of two cents per square inch of the 107
record, with a minimum base fee of two dollars and a minimum 108
housing trust fund fee of two dollars.109

       The fees provided in this section shall be paid upon the 110
presentation of the instruments for record or upon the application 111
for any certified copy of the record, except that the payment of 112
fees for providing copies of instruments conveying or 113
extinguishing agricultural easements to the office of farmland 114
preservation in the department of agriculture under division (H) 115
of section 5301.691 of the Revised Code shall be governed by that 116
division.117

       The fees provided for in this section shall not apply to the 118
recording, indexing, or making of a certified copy or to the 119
filing of any instrument by a county land reutilization 120
corporation or any other electing subdivision as defined in 121
section 5722.01 of the Revised Code.122

       Sec. 321.261.  (A) In each county treasury there shall be 123
created the treasurer's delinquent tax and assessment collection 124
fund and the prosecuting attorney's delinquent tax and assessment 125
collection fund. Except as otherwise provided in this division, 126
two and one-half per cent of all delinquent real property, 127
personal property, and manufactured and mobile home taxes and 128
assessments collected by the county treasurer shall be deposited 129
in the treasurer's delinquent tax and assessment collection fund, 130
and two and one-half per cent of such delinquent taxes and 131
assessments shall be deposited in the prosecuting attorney's 132
delinquent tax and assessment collection fund. The board of county 133
commissioners shall appropriate to the county treasurer from the 134
treasurer's delinquent tax and assessment collection fund, and 135
shall appropriate to the prosecuting attorney from the prosecuting 136
attorney's delinquent tax and assessment collection fund, money to 137
the credit of the respective fund, and except as provided in 138
division (D) of this section, the appropriation shall be used only 139
for the following purposes:140

       (1) By the county treasurer or the county prosecuting 141
attorney in connection with the collection of delinquent real 142
property, personal property, and manufactured and mobile home 143
taxes and assessments, including proceedings related to 144
foreclosure of the state's lien for such taxes against such 145
property;146

       (2) With respect to any portion of the amount appropriated 147
from the treasurer's delinquent tax and assessment collection fund 148
for the benefit of a county land reutilization corporation 149
organized under Chapter 1724. of the Revised Code, the county land 150
reutilization corporation. Upon the deposit of amounts in the 151
treasurer's delinquent tax and assessment collection fund, any 152
amounts allocated at the direction of the treasurer to the support 153
of the county land reutilization corporation shall be paid out of 154
such fund to the corporation upon a warrant of the county auditor.155

       If the balance in the treasurer's or prosecuting attorney's 156
delinquent tax and assessment collection fund exceeds three times 157
the amount deposited into the fund in the preceding year, the 158
treasurer or prosecuting attorney, on or before the twentieth day 159
of October of the current year, may direct the county auditor to 160
forgo the allocation of delinquent taxes and assessments to that 161
officer's respective fund in the ensuing year. If the county 162
auditor receives such direction, the auditor shall cause the 163
portion of taxes and assessments that otherwise would be credited 164
to the fund under this section in that ensuing year to be 165
allocated and distributed among taxing units' funds as otherwise 166
provided in this chapter and other applicable law.167

       (B) During the period of time that a county land 168
reutilization corporation is functioning as such on behalf of a 169
county, the board of county commissioners, upon the request of the 170
county treasurer, may designate by resolution that an additional 171
amount, not exceeding five per cent of all collections of 172
delinquent real property, personal property, and manufactured and 173
mobile home taxes and assessments, shall be deposited in the 174
treasurer's delinquent tax and assessment collection fund and be 175
available for appropriation by the board for the use of the 176
corporation. Any such amounts so deposited and appropriated under 177
this division shall be paid out of the treasurer's delinquent tax 178
and assessment collection fund to the corporation upon a warrant 179
of the county auditor.180

       (C) Annually by the first day of December, the county 181
treasurer and the prosecuting attorney each shall submit a report 182
to the board of county commissioners regarding the use of the 183
moneys appropriated from their respective delinquent tax and 184
assessment collection funds. Each report shall specify the amount 185
appropriated from the fund during the current calendar year, an 186
estimate of the amount so appropriated that will be expended by 187
the end of the year, a summary of how the amount appropriated has 188
been expended in connection with delinquent tax collection 189
activities or land reutilization, and an estimate of the amount 190
that will be credited to the fund during the ensuing calendar 191
year.192

        The annual report of a county land reutilization corporation 193
required by section 1724.05 of the Revised Code shall include 194
information regarding the amount and use of the moneys that the 195
corporation received from the treasurer's delinquent tax and 196
assessment collection fund.197

       (D)(1) In any county, if the county treasurer or prosecuting 198
attorney determines that the balance to the credit of that 199
officer's corresponding delinquent tax and assessment collection 200
fund exceeds the amount required to be used as prescribed by 201
division (A) of this section, the county treasurer or prosecuting 202
attorney may expend the excess to prevent residential mortgage 203
foreclosures in the county and to address problems associated with 204
other foreclosed real property. The amount used for that purpose 205
in any year may not exceed the amount that would cause the fund to 206
have a reserve of less than twenty per cent of the amount expended 207
in the preceding year for the purposes of division (A) of this 208
section. The county treasurer or prosecuting attorney may not 209
expend any money from the officer's fund for the purpose of land 210
reutilization unless the county treasurer or prosecuting attorney 211
obtains the approval of the county investment advisory committee 212
established under section 135.341 of the Revised Code.213

       Money authorized to be expended under division (D)(1) of this 214
section shall be used to provide financial assistance in the form 215
of loans to borrowers in default on their home mortgages, 216
including for the payment of late fees, to clear arrearage 217
balances, and to augment moneys used in the county's foreclosure 218
prevention program. The money also may be used to assist county 219
land reutilization corporations, municipal corporations, or 220
townships in the county, upon their application to the county 221
treasurer, prosecuting attorney, or the county department of 222
development, in the nuisance abatement of deteriorated residential 223
buildings in foreclosure, or vacant, abandoned, tax-delinquent, or 224
blighted real property, including paying the costs of boarding up 225
such buildings, lot maintenance, and demolition.226

       (2) In a county having a population of more than one hundred 227
thousand according to the department of development's 2006 census 228
estimate, if the county treasurer or prosecuting attorney 229
determines that the balance to the credit of that officer's 230
corresponding delinquent tax and assessment collection fund 231
exceeds the amount required to be used as prescribed by division 232
(A) of this section, the county treasurer or prosecuting attorney 233
may expend the excess to assist county land reutilization 234
corporations, townships, or municipal corporations located in the 235
county as provided in division (D)(2) of this section, provided 236
that the combined amount so expended each year in a county shall 237
not exceed threefive million dollars. Upon application for the 238
funds by a county land reutilization corporation, township, or 239
municipal corporation, the county treasurer or prosecuting 240
attorney may assist the county land reutilization corporation,241
township, or municipal corporation in abating foreclosed 242
residential nuisances, including paying the costs of securing such 243
buildings, lot maintenance, and demolition. At the prosecuting 244
attorney's discretion, the prosecuting attorney also may apply the 245
funds to costs of prosecuting alleged violations of criminal and 246
civil laws governing real estate and related transactions, 247
including fraud and abuse.248

       Sec. 323.131. (A) Each tax bill prepared and mailed or 249
delivered under section 323.13 of the Revised Code shall be in the 250
form and contain the information required by the tax commissioner. 251
The commissioner may prescribe different forms for each county and 252
may authorize the county auditor to make up tax bills and tax 253
receipts to be used by the county treasurer. For any county in 254
which the board of county commissioners has granted a partial 255
property tax exemption on homesteads under section 323.158 of the 256
Revised Code, the commissioner shall require that the tax bills 257
for those homesteads include a notice of the amount of the tax 258
reduction that results from the partial exemption. In addition to 259
the information required by the commissioner, each tax bill shall 260
contain the following information:261

       (1) The taxes levied and the taxes charged and payable 262
against the property;263

       (2) The effective tax rate. The words "effective tax rate" 264
shall appear in boldface type.265

       (3) The following notices:266

       (a) "Notice: If the taxes are not paid within one yearsixty 267
days from the date they are due, the property is subject to 268
foreclosure for tax delinquency." Failure to provide such notice 269
has no effect upon the validity of any tax foreclosure to which a 270
property is subjected.271

       (b) "Notice: If the taxes charged against this parcel have 272
been reduced by the 2-1/2 per cent tax reduction for residences 273
occupied by the owner but the property is not a residence occupied 274
by the owner, the owner must notify the county auditor's office 275
not later than March 31 of the year following the year for which 276
the taxes are due. Failure to do so may result in the owner being 277
convicted of a fourth degree misdemeanor, which is punishable by 278
imprisonment up to 30 days, a fine up to $250, or both, and in the 279
owner having to repay the amount by which the taxes were 280
erroneously or illegally reduced, plus any interest that may 281
apply.282

       If the taxes charged against this parcel have not been 283
reduced by the 2-1/2 per cent tax reduction and the parcel 284
includes a residence occupied by the owner, the parcel may qualify 285
for the tax reduction. To obtain an application for the tax 286
reduction or further information, the owner may contact the county 287
auditor's office at .......... (insert the address and telephone 288
number of the county auditor's office)."289

       (4) For a tract or lot on the real property tax suspension 290
list under section 319.48 of the Revised Code, the following 291
notice: "Notice: The taxes shown due on this bill are for the 292
current year only. Delinquent taxes, penalties, and interest also 293
are due on this property. Contact the county treasurer to learn 294
the total amount due."295

       The tax bill shall not contain or be mailed or delivered with 296
any information or material that is not required by this section 297
or that is not authorized by section 321.45 of the Revised Code or 298
by the tax commissioner.299

       (B) If the property is residential rental property, the tax 300
bill shall contain a statement that the owner of the residential 301
rental property shall file with the county auditor the information 302
required under division (A) or (C) of section 5323.02 of the 303
Revised Code.304

       (C) As used in this section, "residential rental property" 305
has the same meaning as in section 5323.01 of the Revised Code.306

       Sec. 323.25.  When taxes charged against an entry on the tax 307
duplicate, or any part of those taxes, are not paid within sixty 308
days after delivery of the delinquent land duplicate to the county 309
treasurer as prescribed by section 5721.011 of the Revised Code, 310
the county treasurer shall enforce the lien for the taxes by civil 311
action in the treasurer's official capacity as treasurer, for the 312
sale of such premises in the same way mortgage liens are enforced 313
or for the transfer of such premises to an electing subdivision 314
pursuant to section 323.28 or 323.78 of the Revised Code, in the 315
court of common pleas of the county, in a municipal court with 316
jurisdiction, or in the county board of revision with jurisdiction 317
pursuant to section 323.66 of the Revised Code. AfterNothing in 318
this section prohibits the treasurer from instituting such an 319
action before the delinquent tax list or delinquent vacant land 320
tax list that includes the premises has been published pursuant to 321
division (B) of section 5721.03 of the Revised Code if the list is 322
not published within the time prescribed by that division.323

       After the civil action has been instituted, but before the 324
expiration of the applicable redemption period, any person 325
entitled to redeem the land may do so by tendering to the county 326
treasurer an amount sufficient, as determined by the court or 327
board of revision, to pay the taxes, assessments, penalties, 328
interest, and charges then due and unpaid, and the costs incurred 329
in the civil action, and by demonstrating that the property is in 330
compliance with all applicable zoning regulations, land use 331
restrictions, and building, health, and safety codes.332

       If the delinquent land duplicate lists minerals or rights to 333
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 334
of the Revised Code, the county treasurer may enforce the lien for 335
taxes against such minerals or rights to minerals by civil action, 336
in the treasurer's official capacity as treasurer, in the manner 337
prescribed by this section, or proceed as provided under section 338
5721.46 of the Revised Code.339

       If service by publication is necessary, such publication 340
shall be made once a week for three consecutive weeks instead of 341
as provided by the Rules of Civil Procedure, and the service shall 342
be complete at the expiration of three weeks after the date of the 343
first publication. If the prosecuting attorney determines that 344
service upon a defendant may be obtained ultimately only by 345
publication, the prosecuting attorney may cause service to be made 346
simultaneously by certified mail, return receipt requested, 347
ordinary mail, and publication. The county treasurer shall not 348
enforce the lien for taxes against real property to which any of 349
the following applies:350

       (A) The real property is the subject of an application for 351
exemption from taxation under section 5715.27 of the Revised Code 352
and does not appear on the delinquent land duplicate;353

       (B) The real property is the subject of a valid delinquent 354
tax contract under section 323.31 of the Revised Code for which 355
the county treasurer has not made certification to the county 356
auditor that the delinquent tax contract has become void in 357
accordance with that section;358

       (C) A tax certificate respecting that property has been sold 359
under section 5721.32 or 5721.33 of the Revised Code; provided, 360
however, that nothing in this division shall prohibit the county 361
treasurer or the county prosecuting attorney from enforcing the 362
lien of the state and its political subdivisions for taxes against 363
a certificate parcel with respect to any or all of such taxes that 364
at the time of enforcement of such lien are not the subject of a 365
tax certificate.366

       Upon application of the plaintiff, the court shall advance 367
such cause on the docket, so that it may be first heard.368

       The court may order that the proceeding be transferred to the 369
county board of revision if so authorized under section 323.691 of 370
the Revised Code.371

       Sec. 323.28.  (A) A finding shall be entered in a proceeding 372
under section 323.25 of the Revised Code for taxes, assessments, 373
penalties, interest, and charges due and payable at the time the 374
deed of real property sold or transferred under this section is 375
transferred to the purchaser or transferee, plus the cost of the 376
proceeding. For purposes of determining such amount, the county 377
treasurer may estimate the amount of taxes, assessments, interest, 378
penalties, charges, and costs that will be payable at the time the 379
deed of the property is transferred to the purchaser or 380
transferee.381

       The court of common pleas, a municipal court with 382
jurisdiction, or the county board of revision with jurisdiction 383
pursuant to section 323.66 of the Revised Code shall order such 384
premises to be transferred pursuant to division (E) of this 385
section or shall order such premises to be sold for payment of the 386
finding, but for not less than either of the following, unless the 387
county treasurer applies for an appraisal:388

       (1) The total amount of such finding;389

       (2) The fair market value of the premises, as determined by 390
the county auditor, plus the cost of the proceeding.391

       If the county treasurer applies for an appraisal, the 392
premises shall be appraised in the manner provided by section 393
2329.17 of the Revised Code, and shall be sold for at least 394
two-thirds of the appraised value.395

       Notwithstanding the minimum sales price provisions of 396
divisions (A)(1) and (2) of this section to the contrary, a parcel 397
sold pursuant to this section shall not be sold for less than the 398
amount described in division (A)(1) of this section if the highest 399
bidder is the owner of record of the parcel immediately prior to 400
the judgment of foreclosure or a member of the following class of 401
parties connected to that owner: a member of that owner's 402
immediate family, a person with a power of attorney appointed by 403
that owner who subsequently transfers the parcel to the owner, a 404
sole proprietorship owned by that owner or a member of the owner's 405
immediate family, or partnership, trust, business trust, 406
corporation, or association in which the owner or a member of the 407
owner's immediate family owns or controls directly or indirectly 408
more than fifty per cent. If a parcel sells for less than the 409
amount described in division (A)(1) of this section, the officer 410
conducting the sale shall require the buyer to complete an 411
affidavit stating that the buyer is not the owner of record 412
immediately prior to the judgment of foreclosure or a member of 413
the specified class of parties connected to that owner, and the 414
affidavit shall become part of the court records of the 415
proceeding. If the county auditor discovers within three years 416
after the date of the sale that a parcel was sold to that owner or 417
a member of the specified class of parties connected to that owner 418
for a price less than the amount so described, and if the parcel 419
is still owned by that owner or a member of the specified class of 420
parties connected to that owner, the auditor within thirty days 421
after such discovery shall add the difference between that amount 422
and the sale price to the amount of taxes that then stand charged 423
against the parcel and is payable at the next succeeding date for 424
payment of real property taxes. As used in this paragraph, 425
"immediate family" means a spouse who resides in the same 426
household and children.427

       (B) From the proceeds of the sale the costs shall be first 428
paid, next the amount found due for taxes, then the amount of any 429
taxes accruing after the entry of the finding and before the deed 430
of the property is transferred to the purchaser following the 431
sale, all of which taxes shall be deemed satisfied, though the 432
amount applicable to them is deficient, and any balance shall be 433
distributed according to section 5721.20 of the Revised Code. No 434
statute of limitations shall apply to such action. Upon sale, all 435
liens for taxes due at the time the deed of the property is 436
transferred to the purchaser following the sale, and liens 437
subordinate to liens for taxes, shall be deemed satisfied and 438
discharged unless otherwise provided by the order of sale.439

       (C) If the county treasurer's estimate of the amount of the 440
finding under division (A) of this section exceeds the amount of 441
taxes, assessments, interest, penalties, and costs actually 442
payable when the deed is transferred to the purchaser, the officer 443
who conducted the sale shall refund to the purchaser the 444
difference between the estimate and the amount actually payable. 445
If the amount of taxes, assessments, interest, penalties, and 446
costs actually payable when the deed is transferred to the 447
purchaser exceeds the county treasurer's estimate, the officer 448
shall certify the amount of the excess to the treasurer, who shall 449
enter that amount on the real and public utility property tax 450
duplicate opposite the property; the amount of the excess shall be 451
payable at the next succeeding date prescribed for payment of 452
taxes in section 323.12 of the Revised Code, and shall not be 453
deemed satisfied and discharged pursuant to division (B) of this 454
section.455

       (D) Premises ordered to be sold under this section but 456
remaining unsold for want of bidders after being offered for sale 457
on two separate occasions, not less than two weeks apart, or after 458
being offered for sale on one occasion in the case of abandoned 459
land as defined in section 323.65 of the Revised Code, shall be 460
forfeited to the state or to a political subdivision, school 461
district, or county land reutilization corporation pursuant to 462
Chapter 5722. or section 5723.01 of the Revised Code, and shall be 463
disposed of pursuant to Chapter 5722. or 5723. of the Revised 464
Code.465

       (E) Notwithstanding section 5722.03 of the Revised Code, if 466
the complaint alleges that the property is delinquent vacant land 467
as defined in section 5721.01 of the Revised Code, abandoned lands 468
as defined in section 323.65 of the Revised Code, or lands 469
described in division (E)(F) of section 5722.01 of the Revised 470
Code, and the value of the taxes, assessments, penalties, 471
interest, and all other charges and costs of the action exceed the 472
auditor's fair market value of the parcel, then the court or board 473
of revision having jurisdiction over the matter on motion of the 474
plaintiff, or on the court's or board's own motion, shall, upon 475
any adjudication of foreclosure, order, without appraisal and 476
without sale, the fee simple title of the property to be 477
transferred to and vested in an electing subdivision as defined in 478
division (A) of section 5722.01 of the Revised Code. For purposes 479
of determining whether the taxes, assessments, penalties, 480
interest, and all other charges and costs of the action exceed the 481
actual fair market value of the parcel, the auditor's most current 482
valuation shall be rebuttably presumed to be, and constitute 483
prima-facie evidence of, the fair market value of the parcel. In 484
such case, the filing for journalization of a decree of 485
foreclosure ordering that direct transfer without appraisal or 486
sale shall constitute confirmation of the transfer and thereby 487
terminate any further statutory or common law right of redemption.488

       (F) Whenever the officer charged to conduct the sale offers 489
any parcel for sale, the officer first shall read aloud a complete 490
legal description of the parcel, or in the alternative, may read 491
aloud only a summary description and a parcel number if the county 492
has adopted a permanent parcel number system and if the 493
advertising notice published prior to the sale includes a complete 494
legal description or indicates where the complete legal 495
description may be obtained.496

       Sec. 323.47. (A) If land held by tenants in common is sold 497
upon proceedings in partition, or taken by the election of any of 498
the parties to such proceedings, or real estate is sold by 499
administrators, executors, guardians, or trustees, the court shall 500
order that the taxes, penalties, and assessments then due and 501
payable, and interest on those taxes, penalties, and assessments, 502
that are or will be a lien on such land or real estate at the time 503
the deed is transferred following the sale, be discharged out of 504
the proceeds of such sale or election. For purposes of determining 505
such amount, the county treasurer shall estimate the amount of 506
taxes, assessments, interest, and penalties that will be payable 507
at the time the deed of the property is transferred to the 508
purchaser. If the county treasurer's estimate exceeds the amount 509
of taxes, assessments, interest, and penalties actually payable 510
when the deed is transferred to the purchaser, the officer who 511
conducted the sale shall refund to the purchaser the difference 512
between the estimate and the amount actually payable. If the 513
amount of taxes, assessments, interest, and penalties actually 514
payable when the deed is transferred to the purchaser exceeds the 515
county treasurer's estimate, the officer shall certify the amount 516
of the excess to the treasurer, who shall enter that amount on the 517
real and public utility property tax duplicate opposite the 518
property; the amount of the excess shall be payable at the next 519
succeeding date prescribed for payment of taxes in section 323.12 520
of the Revised Code.521

       (B)(1) IfExcept as provided in division (B)(3) of this 522
section, if real estate is sold at judicial sale, the court shall 523
order that the total of the following amounts shall be discharged 524
out of the proceeds of the sale but only to the extent of such 525
proceeds:526

       (a) Taxes and assessments the lien for which attaches before 527
the confirmation of sale but that are not yet determined, 528
assessed, and levied for the year in which confirmation occurs, 529
apportioned pro rata to the part of that year that precedes 530
confirmation, and any penalties and interest on those taxes and 531
assessments;532

       (b) All other taxes, assessments, penalties, and interest the 533
lien for which attached for a prior tax year but that have not 534
been paid on or before the date of confirmation.535

       (2) Upon the request of the officer who conducted the sale, 536
the county treasurer shall estimate the amount in division 537
(B)(1)(a) of this section. If the county treasurer's estimate 538
exceeds that amount, the officer who conducted the sale shall 539
refund to the purchaser the difference between the estimate and 540
the actual amount. If the actual amount exceeds the county 541
treasurer's estimate, the officer shall certify the amount of the 542
excess to the treasurer, who shall enter that amount on the real 543
and public utility property tax duplicate opposite the property; 544
the amount of the excess shall be payable at the next succeeding 545
date prescribed for payment of taxes in section 323.12 of the 546
Revised Code.547

       (3) The amounts described in division (B)(1) of this section 548
shall not be discharged out of the proceeds of a judicial sale, 549
but shall instead be deemed to be satisfied and discharged upon 550
confirmation of sale, if both of the following conditions apply:551

       (a) The real estate is sold pursuant to a foreclosure 552
proceeding other than a tax foreclosure proceeding initiated under 553
section 323.25, sections 323.65 to 323.79, or Chapter 5721. of the 554
Revised Code.555

       (b) A county land reutilization corporation organized under 556
Chapter 1724. of the Revised Code is both the purchaser of the 557
real estate and the judgment creditor or assignee of all rights, 558
title, and interest in the judgment arising from the foreclosure 559
proceeding.560

       Sec. 323.65.  As used in sections 323.65 to 323.79 of the 561
Revised Code:562

       (A) "Abandoned land" means delinquent lands or delinquent 563
vacant lands, including any improvements on the lands, that are 564
unoccupied and that first appeared on the list compiled under 565
division (C) of section 323.67 of the Revised Code, or the 566
delinquent tax list or delinquent vacant land tax list compiled 567
under section 5721.03 of the Revised Code, at whichever of the 568
following times is applicable:569

       (1) In the case of lands other than agricultural lands, at 570
any time after the county auditor makes the certification of the 571
delinquent land list under section 5721.011 of the Revised Code;572

       (2) In the case of agricultural lands, at any time after two 573
years after the county auditor makes the certification of the 574
delinquent land list under section 5721.011 of the Revised Code.575

       (B) "Agricultural land" means lands on the agricultural land 576
tax list maintained under section 5713.33 of the Revised Code.577

       (C) "Clerk of court" means the clerk of the court of common 578
pleas of the county in which specified abandoned land is located.579

       (D) "Delinquent lands" hasand "delinquent vacant lands" have580
the same meaningmeanings as in section 5721.01 of the Revised 581
Code.582

       (E) "Delinquent vacant lands" means all lands that are 583
delinquent lands and that are unimproved by any structure.584

       (F) "Impositions" means delinquent taxes, assessments, 585
penalties, interest, costs, reasonable attorney's fees of a 586
certificate holder, applicable and permissible costs of the 587
prosecuting attorney of a county, and other permissible charges 588
against abandoned land.589

       (G)(F)(1) "Unoccupied," with respect to a parcel of abandoned590
land, means any of the following:591

       (a) No building, structure, land, or other improvement that 592
is subject to taxation and that is located on the parcel is 593
physically inhabited as a dwelling;594

       (b) No trade or business is actively being conducted on the 595
parcel by the owner, a tenant, or another party occupying the 596
parcel pursuant to a lease or other legal authority, or in a 597
building, structure, or other improvement that is subject to 598
taxation and that is located on the parcel;599

       (c) The parcel is uninhabited and there are no signs that it 600
is undergoing a change in tenancy and remains legally habitable, 601
or that it is undergoing improvements, as indicated by an 602
application for a building permit or other facts indicating that 603
the parcel is experiencing ongoing improvements;604

       (d) In the case of delinquent vacant land, there is no 605
permanent structure or improvement affixed on the land.606

       (2) For purposes of division (G)(F)(1) of this section, it is 607
prima-facie evidence and a rebuttable presumption that may be 608
rebutted to the county board of revision that abandoneda parcel 609
of land is unoccupied if, at the time the county auditor makes the 610
certification under section 5721.011 of the Revised Code, the 611
abandoned landparcel is not agricultural land, and two or more of 612
the following apply:613

       (a) At the time of the inspection of the abandoned land614
parcel by a county, municipal corporation, or township in which 615
the abandoned landparcel is located, no person, trade, or 616
business inhabits, or is visibly present from an exterior 617
inspection of, the abandoned landparcel.618

       (b) No utility connections, including, but not limited to, 619
water, sewer, natural gas, or electric connections, service the 620
abandoned landparcel, or no such utility connections are actively 621
being billed by any utility provider regarding the abandoned land622
parcel.623

       (c) The abandoned landparcel or any improvement thereon is 624
boarded up or otherwise sealed because, immediately prior to being 625
boarded up or sealed, it was deemed by a political subdivision 626
pursuant to its municipal, county, state, or federal authority to 627
be open, vacant, or vandalized.628

       (d) The parcel or any improvement thereon is, upon visible 629
inspection, insecure, vacant, or vandalized.630

       (H)(G) "Community development organization" means a nonprofit 631
corporation that is formed or organized under Chapter 1702. or 632
1724. of the Revised Code and to which both of the following 633
apply:634

       (1) The organization is in good standing under law at the 635
time the county auditor makes the certification under section 636
5721.011 of the Revised Code and has remained in good standing 637
uninterrupted for at least the two years immediately preceding the 638
time of that certification or, in the case of a county land 639
reutilization corporation, has remained so from the date of 640
organization if less than two years.641

       (2) As of the time the county auditor makes the certification 642
under section 5721.011 of the Revised Code, the organization has 643
received from the county, municipal corporation, or township in 644
which abandoned land is located official authority or agreement by 645
a duly authorized officer of that county, municipal corporation, 646
or township to accept the owner's fee simple interest in the 647
abandoned land and to the abandoned land being foreclosed, and 648
that official authority or agreement had been delivered to the 649
county treasurer or county board of revision in a form that will 650
reasonably confirm the county's, municipal corporation's, or 651
township's assent to transfer the land to that community 652
development organization under section 323.74 of the Revised Code. 653
No such official authority or agreement by a duly authorized 654
officer of a county, municipal corporation, or township must be 655
received if a county land reutilization corporation is authorized 656
to receive tax-foreclosed property under its articles of 657
incorporation, regulations, or Chapter 1724. of the Revised Code.658

       (I)(H) "Certificate holder" has the same meaning as in 659
section 5721.30 of the Revised Code.660

       (J)(I) "Abandoned land list" means the list of abandoned 661
lands compiled under division (A) of section 323.67 of the Revised 662
Code.663

       (K)(J) "Alternative redemption period," in any action to 664
foreclose the state's lien for unpaid delinquent taxes, 665
assessments, charges, penalties, interest, and costs on a parcel 666
of real property pursuant to section 323.25, sections 323.65 to 667
323.79, or section 5721.18 of the Revised Code, means forty-five668
twenty-eight days after an adjudication of foreclosure of the 669
parcel is journalized by a court or county board of revision 670
having jurisdiction over the foreclosure proceedings. Upon the 671
expiration of the alternative redemption period, the right and 672
equity of redemption of any owner or party shall terminate without 673
further order of the court or board of revision. As used in any 674
section of the Revised Code and for any proceeding under this 675
chapter or section 5721.18 of the Revised Code, for purposes of 676
determining the alternative redemption period, the period 677
commences on the day immediately following the journalization of 678
the adjudication of foreclosure and ends on and includes the 679
forty-fifthtwenty-eighth day thereafter.680

       (L)(K) "County land reutilization corporation" means a 681
corporation organized under Chapter 1724. of the Revised Code.682

       Sec. 323.69. (A) Upon the completion of the title search 683
required by section 323.68 of the Revised Code, the prosecuting 684
attorney, representing the county treasurer, the county land 685
reutilization corporation, or the certificate holder may file with 686
the clerk of court a complaint for the foreclosure of each parcel 687
of abandoned land appearing on the abandoned land list, and for 688
the equity of redemption on each parcel. The complaint shall name 689
all parties having any interest of record in the abandoned land 690
that was discovered in the title search. The prosecuting attorney, 691
county land reutilization corporation, or certificate holder may 692
file such a complaint regardless of whether the parcel has 693
appeared on a delinquent tax list or delinquent vacant land tax 694
list published pursuant to division (B) of section 5721.03 of the 695
Revised Code.696

       (B)(1) In accordance with Civil Rule 4, the clerk of court 697
promptly shall serve notice of the summons and the complaint filed 698
under division (A) of this section to the last known address of 699
the record owner of the abandoned land and to the last known 700
address of each lienholder or other person having a legal or 701
equitable ownership interest or security interest of record 702
identified by the title search. The notice shall inform the 703
addressee that delinquent taxes stand charged against the 704
abandoned land; that the land will be sold at public auction or 705
otherwise disposed of if not redeemed by the owner or other 706
addressee; that the sale or transfer will occur at a date, time, 707
and place, and in the manner prescribed in sections 323.65 to 708
323.79 of the Revised Code; that the owner or other addressee may 709
redeem the land by paying the total of the impositions against the 710
land at any time before confirmation of sale or transfer of the 711
parcel as prescribed in sections 323.65 to 323.79 of the Revised 712
Code or before the expiration of the alternative redemption 713
period, as may be applicable to the proceeding; that the case is 714
being prosecuted by the prosecuting attorney of the county in the 715
name of the county treasurer for the county in which the abandoned 716
land is located or by a certificate holder, whichever is 717
applicable; of the name, address, and telephone number of the 718
county board of revision before which the action is pending; of 719
the board case number for the action, which shall be maintained in 720
the official file and docket of the clerk of court; and that all 721
subsequent pleadings, petitions, and papers associated with the 722
case and filed by any interested party must be filed with the 723
clerk of court and will become part of the case file for the board 724
of revision.725

       (2) The notice required by division (B)(1) of this section 726
also shall inform the addressee that any owner of record may, at 727
any time on or before the twentiethfourteenth day after service 728
of process is perfected, file a pleading with the clerk of court 729
requesting that the board dismiss the complaint and order that the 730
abandoned land identified in the notice be removed from the 731
abandoned land list. The notice shall further inform the addressee 732
that, upon filing such a pleading to remove the abandoned land 733
from that listif such a motion for dismissal is granted, the 734
abandoned land will be removed from the list and cannot thereafter 735
be disposed of under sections 323.65 to 323.79 of the Revised 736
Code, until the record owner of the abandoned land who is provided 737
notice under division (B)(1) of this section sells or otherwise 738
conveys the owner's ownership interest, and that any future 739
attempts to collect delinquent taxes, interest, penalties, and 740
charges owed with respect to that land and appearing on the 741
delinquent tax list or delinquent vacant land tax list, whichever 742
the case may be, will be conducted in accordance with the judicial 743
foreclosure proceedings and other remedies and procedures 744
prescribed under sections 323.25 to 323.28 or under Chapters 745
5721., 5722., and 5723. of the Revised Code until the record owner 746
sells or otherwise conveys the owner's ownership interest.747

       (3) A party that is served with notice of the summons and the 748
complaint by publication as provided in section 5721.18 of the 749
Revised Code shall answer, plead, or appear in the proceeding 750
within thirty days after final publication of the notice. If the 751
party fails to answer, plead, or appear before that deadline, the 752
party shall be deemed to be in default and no further service as 753
to any subsequent proceedings is required on the party.754

       (C) Subsequent pleadings, motions, or papers associated with 755
the case and filed with the clerk of court shall be served upon 756
all parties of record in accordance with Civil Rules 4 and 5, 757
except that service by publication in any case requiring such 758
service shall require that any such publication shall be 759
advertised in the manner, and for the time periods and frequency, 760
prescribed in section 5721.18 of the Revised Code. A party that 761
fails to appear after being served with notice of a final or 762
interim hearing, by publication or otherwise, shall be deemed to 763
be in default, and no further service as to any subsequent 764
proceedings is required on such a party. Any inadvertent 765
noncompliance with those rules does not serve to defeat or 766
terminate the case, or subject the case to dismissal, as long as 767
actual notice or service of filed papers is shown by a 768
preponderance of the evidence or is acknowledged by the party 769
charged with notice or service, including by having made an 770
appearance or filing in relation to the case. The county board of 771
revision may conduct evidentiary hearings on the sufficiency of 772
process, service of process, or sufficiency of service of papers 773
in any proceeding arising from a complaint filed under this 774
section. Other than the notice and service provisions contained in 775
Civil Rules 4 and 5, the Rules of Civil Procedure shall not be 776
applicable to the proceedings of the board. The board of revision 777
may utilize procedures contained in the Rules of Civil Procedure 778
to the extent that such use facilitates the needs of the 779
proceedings, such as vacating orders, correcting clerical 780
mistakes, and providing notice to parties. To the extent not 781
otherwise provided in sections 323.65 to 323.79 of the Revised 782
Code, the board may apply the procedures prescribed by sections 783
323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the 784
Revised Code. Board practice shall be in accordance with the 785
practice and rules, if any, of the board that are promulgated by 786
the board under section 323.66 of the Revised Code and are not 787
inconsistent with sections 323.65 to 323.79 of the Revised Code.788

       (D) At any time after a foreclosure action is filed under 789
this section, the county board of revision may, upon its own 790
motion, dismiss the case without prejudice if it determines that, 791
given the complexity of the case or other circumstances, a court 792
would be a more appropriate forum for the action.793

       Sec. 323.691. (A)(1) A county board of revision may order 794
that a proceeding arising from a complaint filed under section 795
323.69 of the Revised Code be transferred to the court of common 796
pleas or to a municipal court with jurisdiction. The board may 797
order such a transfer upon the motion of the record owner of the 798
parcel or the county prosecuting attorney, representing the county 799
treasurer, or upon its own motion.800

        (2) A court of common pleas or municipal court may order that 801
a proceeding arising from a complaint filed under sections 323.25 802
to 323.28 or Chapter 5721. of the Revised Code be transferred to a 803
county board of revision if the court determines that the real 804
property that is the subject of the complaint is abandoned land, 805
provided that the appropriate board of revision has adopted a 806
resolution under section 323.66 of the Revised Code to adjudicate 807
cases as provided under sections 323.65 to 323.79 of the Revised 808
Code. There is a rebuttable presumption that a parcel of land is 809
unoccupied if any of the factors described in division (F)(2) of 810
section 323.65 of the Revised Code apply to the parcel. The court 811
may order a transfer under this division upon the motion of the 812
record owner of the parcel or the county prosecuting attorney, 813
representing the county treasurer, or upon its own motion.814

        (B) On or before the twenty-eighth day after the 815
journalization of an order of transfer issued pursuant to division 816
(A) of this section, the county prosecuting attorney shall file a 817
copy of the journalized order of transfer and a notice of transfer 818
and dismissal with the clerk of court and with the court or board 819
to which the case was transferred. In any action transferred to a 820
county board of revision, the prosecuting attorney shall serve the 821
notice of transfer upon all parties to the action except any party 822
that previously failed to answer, plea, or appear in the 823
proceeding as required in Civil Rule 12. In any action transferred 824
to a court, the prosecuting attorney shall serve the notice of 825
transfer upon all parties to the action except those parties 826
deemed to be in default under division (C) of section 323.69 of 827
the Revised Code.828

       (C) Upon journalization of the order of transfer, the clerk 829
of court shall proceed as if the transferred complaint had been 830
filed with the court or board to which the proceeding was 831
transferred, except that the clerk is not required to perfect a 832
notice of summons and complaint to any party that had already been 833
served such notice. When the prosecuting attorney files the notice 834
of transfer as prescribed in division (B) of this section, the 835
clerk shall stamp or otherwise indicate on the notice a new case 836
number for the proceeding. The clerk shall assign the entire case 837
file to the court or board to which the proceeding was 838
transferred, including any preliminary or final reports, 839
documents, or other evidence made available to the transferring 840
court or board. All such reports, documents, and other evidence 841
shall be received by the court or board to which the proceeding 842
was transferred as competent evidence for the purposes of 843
adjudicating the proceeding. That court or board shall accept all 844
such reports, documents, and evidence in the case file unless 845
otherwise required by law or unless the court or board determines 846
that doing so would not be in the interests of justice.847

       The court or board to which the proceeding is transferred 848
shall serve notice of the summons and the complaint as required in 849
Civil Rule 4 or section 323.69 of the Revised Code, as applicable, 850
upon any parties not yet served such notice in the proceeding.851

       (D) If a county prosecuting attorney does not file a notice 852
of transfer as required under division (B) of this section on or 853
before the twenty-eighth day after the journalization of an order 854
of transfer issued under division (A) of this section, or upon the 855
motion of the prosecuting attorney, court, or board before that 856
date, the complaint that is the subject of the order of transfer 857
shall be deemed to have been dismissed without prejudice by both 858
the court and the board of revision.859

       (E) Upon the journalization of an order of transfer issued 860
under division (A) of this section, the case shall be deemed to 861
have been dismissed without prejudice by the transferring court or 862
board.863

       Sec. 323.70. (A) Subject to this section and to sections 864
323.71 and 323.72 of the Revised Code, a county board of revision 865
shall conduct a final hearing on the merits of a complaint filed 866
under section 323.69 of the Revised Code, including the validity 867
or amount of any impositions alleged in the complaint, not sooner 868
than thirty days after the service of notice of summons and 869
complaint has been perfected. If, after a hearing, the board finds 870
that the validity or amount of all or a portion of the impositions 871
is not supported by a preponderance of the evidence, the board may 872
order the county auditor to remove from the tax list and duplicate 873
amounts the board finds invalid or not supported by a 874
preponderance of the evidence. The auditor shall remove all such 875
amounts from the tax list and duplicate as ordered by the board of 876
revision, including any impositions asserted under sections 715.26 877
and 715.261 of the Revised Code.878

       (B) IfSubject to section 323.691 of the Revised Code, if, on 879
or before the twentiethfourteenth day after service of process is 880
perfected under division (B) of section 323.69 of the Revised 881
Code, a record owner or the United States government files with 882
the clerk of court a motion requesting that the county board of 883
revision order the complaint to be dismissed and the abandoned 884
land removed from the abandoned land list, the board shall, 885
without conducting a hearing on the matter, promptly dismiss the 886
complaint for foreclosure of that land and order the land to be 887
removed from the list. Thereafter, until the record owner sells or 888
otherwise conveys the owner's ownership interest, any attempts to 889
collect delinquent taxes, interest, penalties, and charges owed 890
with respect to that land and appearing on the delinquent tax list 891
or delinquent vacant land tax list, whichever the case may be, 892
shall be conducted in accordance with the judicial foreclosure 893
proceedings and other remedies and procedures prescribed under 894
sections 323.25 to 323.28 or under Chapters 5721., 5722., and 895
5723. of the Revised Code.896

       (C) A county board of revision, in accordance with the Rules 897
of Civil Procedure, may issue subpoenas compelling the attendance 898
of witnesses and the production of papers, books, accounts, and 899
testimony as necessary to conduct a hearing under this section or 900
to otherwise adjudicate a case under sections 323.65 to 323.79 of 901
the Revised Code.902

       Sec. 323.71. (A)(1) If the county board of revision, upon its 903
own motion or pursuant to a hearing under division (A)(2) of this 904
section, determines that the impositions against a parcel of 905
abandoned land that is the subject of a complaint filed under 906
section 323.69 of the Revised Code exceed the fair market value of 907
that parcel as currently shown by the latest valuation by the 908
auditor of the county in which the land is located, then the board 909
may proceed to hear and adjudicate the case as provided under 910
sections 323.70 and 323.72 of the Revised Code. Upon entry of an 911
order of foreclosure, the parcel may be disposed of as prescribed 912
by division (G) of section 323.73 of the Revised Code.913

        If the board of revision, upon its own motion or pursuant to 914
a hearing under division (A)(2) of this section, determines that 915
the impositions against a parcel do not exceed the fair market 916
value of the parcel as shown by the county auditor's then-current 917
valuation of the parcel, the parcel shall not be disposed of as 918
prescribed by division (G) of section 323.73 of the Revised Code, 919
but may be disposed of as otherwise provided in section 323.73, 920
323.74, 323.75, 323.77, or 323.78 of the Revised Code.921

       (2) By a motion filed not later than seven days before a 922
final hearing on a complaint is held under section 323.70 of the 923
Revised Code, an owner or lienholder may file with the county 924
board of revision a good faith appraisal of the parcel from a 925
licensed professional appraiser and request a hearing to determine 926
whether the impositions against the parcel of abandoned land 927
exceed or do not exceed the fair market value of that parcel as 928
shown by the auditor's then-current valuation of that parcel. If 929
the motion is timely filed, the board of revision shall conduct a 930
hearing and shall make a factual finding as to whether the 931
impositions against the parcel exceed or do not exceed the fair 932
market value of that parcel as shown by the auditor's then-current 933
valuation of that parcel. An owner or lienholder must show by a 934
preponderance of the evidence that the impositions against the 935
parcel do not exceed the auditor's then-current valuation of the 936
parcel in order to preclude the application of division (G) of 937
section 323.73 of the Revised Code. 938

       (B) Any parcel of abandoned land for which the complaint is 939
not dismissed and that is not removed from the abandoned land list940
in accordance with division (A) of this section or pursuant to a 941
dismissal petition filed under division (B) of section 323.70 of 942
the Revised Code shall be disposed of as prescribed in sections 943
323.65 to 323.79 of the Revised Code.944

       (C) Notwithstanding sections 323.65 to 323.79 of the Revised 945
Code to the contrary, for purposes of determining in any 946
proceeding under those sections whether the total of the 947
impositions against the abandoned land exceed the fair market 948
value of the abandoned land, it is prima-facie evidence and a 949
rebuttable presumption that may be rebutted to the county board of 950
revision that the auditor's then-current valuation of that 951
abandoned land is the fair market value of the land, regardless of 952
whether an independent appraisal has been performed.953

       Sec. 323.73.  (A) Except as provided in division (G) of this 954
section or section 323.78 of the Revised Code, a parcel of 955
abandoned land that is to be disposed of under this section shall 956
be disposed of at a public auction scheduled and conducted as 957
described in this section. At least twenty-one days prior to the 958
date of the public auction, the clerk of court or sheriff of the 959
county shall advertise the public auction in a newspaper of 960
general circulation that meets the requirements of section 7.12 of 961
the Revised Code in the county in which the land is located. The 962
advertisement shall include the date, time, and place of the 963
auction, the permanent parcel number of the land if a permanent 964
parcel number system is in effect in the county as provided in 965
section 319.28 of the Revised Code or, if a permanent parcel 966
number system is not in effect, any other means of identifying the 967
parcel, and a notice stating that the abandoned land is to be sold 968
subject to the terms of sections 323.65 to 323.79 of the Revised 969
Code.970

       (B) The sheriff of the county or a designee of the sheriff 971
shall conduct the public auction at which the abandoned land will 972
be offered for sale. To qualify as a bidder, a person shall file 973
with the sheriff on a form provided by the sheriff a written 974
acknowledgment that the abandoned land being offered for sale is 975
to be conveyed in fee simple to the successful bidder. At the 976
auction, the sheriff of the county or a designee of the sheriff 977
shall begin the bidding at an amount equal to the total of the 978
impositions against the abandoned land, plus the costs apportioned 979
to the land under section 323.75 of the Revised Code. The 980
abandoned land shall be sold to the highest bidder. The county 981
sheriff or designee may reject any and all bids not meeting the 982
minimum bid requirements specified in this division.983

       (C) Except as otherwise permitted under section 323.74 of the 984
Revised Code, the successful bidder at a public auction conducted 985
under this section shall pay the sheriff of the county or a 986
designee of the sheriff a deposit of at least ten per cent of the 987
purchase price in cash, or by bank draft or official bank check, 988
at the time of the public auction, and shall pay the balance of 989
the purchase price within thirty days after the day on which the 990
auction was held. NotwithstandingAt the time of the public 991
auction and before the successful bidder pays the deposit, the 992
sheriff or a designee of the sheriff may provide notice to the 993
successful bidder that failure to pay the balance of the purchase 994
price within the prescribed period shall be considered a default 995
under the terms of the sale and shall result in retention of the 996
deposit as payment for the costs associated with advertising and 997
offering the abandoned land for sale at a future public auction. 998
If such a notice is provided to the successful bidder and the 999
bidder fails to pay the balance of the purchase price within the 1000
prescribed period, the sale shall be deemed rejected by the county 1001
board of revision due to default, and the sheriff shall retain the 1002
full amount of the deposit. In such a case, rejection of the sale 1003
shall occur automatically without any action necessary on the part 1004
of the sheriff, county prosecuting attorney, or board. If the 1005
amount retained by the sheriff is less than the total costs of 1006
advertising and offering the abandoned land for sale at a future 1007
public auction, the sheriff or county prosecuting attorney may 1008
initiate an action to recover the amount of any deficiency from 1009
the bidder in the court of common pleas of the county or in a 1010
municipal court with jurisdiction.1011

       Following a default and rejection of sale under this 1012
division, the abandoned land involved in the rejected sale shall 1013
be disposed of in accordance with sections 323.65 to 323.79 of the 1014
Revised Code or as otherwise prescribed by law. The defaulting 1015
bidder, any member of the bidder's immediate family, any person 1016
with a power of attorney granted by the bidder, and any 1017
pass-through entity, trust, corporation, association, or other 1018
entity directly or indirectly owned or controlled by the bidder or 1019
a member of the defaulting bidder's immediate family shall be 1020
prohibited from bidding on the abandoned land at any future public 1021
auction for five years from the date of the bidder's default.1022

       Notwithstanding section 321.261 of the Revised Code, with 1023
respect to any proceedings initiated pursuant to sections 323.65 1024
to 323.79 of the Revised Code, from the total proceeds arising 1025
from the sale, transfer, or redemption of abandoned land, twenty 1026
per cent of such proceeds shall be deposited to the credit of the 1027
county treasurer's delinquent tax and assessment collection fund 1028
to reimburse the fund for costs paid from the fund for the 1029
transfer, redemption, or sale of abandoned land at public auction. 1030
Not more than one-half of the twenty per cent may be used by the 1031
treasurer for community development, nuisance abatement, 1032
foreclosure prevention, demolition, and related services or 1033
distributed by the treasurer to a land reutilization corporation. 1034
The balance of the proceeds, if any, shall be distributed to the 1035
appropriate political subdivisions and other taxing units in 1036
proportion to their respective claims for taxes, assessments, 1037
interest, and penalties on the land. Upon the sale of foreclosed 1038
lands, the clerk of court shall hold any surplus proceeds in 1039
excess of the impositions until the clerk receives an order of 1040
priority and amount of distribution of the surplus that are 1041
adjudicated by a court of competent jurisdiction or receives a 1042
certified copy of an agreement between the parties entitled to a 1043
share of the surplus providing for the priority and distribution 1044
of the surplus. Any party to the action claiming a right to 1045
distribution of surplus shall have a separate cause of action in 1046
the county or municipal court of the jurisdiction in which the 1047
land reposes, provided the board confirms the transfer or 1048
regularity of the sale. Any dispute over the distribution of the 1049
surplus shall not affect or revive the equity of redemption after 1050
the board confirms the transfer or sale.1051

       (D) Upon the sale or transfer of abandoned land pursuant to 1052
this section, the owner's fee simple interest in the land shall be 1053
conveyed to the purchaser. A conveyance under this division is 1054
free and clear of any liens and encumbrances of the parties named 1055
in the complaint for foreclosure attaching before the sale or 1056
transfer, and free and clear of any liens for taxes, except for 1057
federal tax liens and covenants and easements of record attaching 1058
before the sale.1059

       (E) The county board of revision shall reject the sale of 1060
abandoned land to any person if it is shown by a preponderance of 1061
the evidence that the person is delinquent in the payment of taxes 1062
levied by or pursuant to Chapter 307., 322., 324., 5737., 5739., 1063
5741., or 5743. of the Revised Code or any real property taxing 1064
provision of the Revised Code. The board also shall reject the 1065
sale of abandoned land to any person if it is shown by a 1066
preponderance of the evidence that the person is delinquent in the 1067
payment of property taxes on any parcel in the county, or to a 1068
member of any of the following classes of parties connected to 1069
that person:1070

       (1) A member of that person's immediate family;1071

       (2) Any other person with a power of attorney appointed by 1072
that person;1073

       (3) A sole proprietorship owned by that person or a member of 1074
that person's immediate family;1075

       (4) A partnership, trust, business trust, corporation, 1076
association, or other entity in which that person or a member of 1077
that person's immediate family owns or controls directly or 1078
indirectly any beneficial or legal interest.1079

       (F) If the purchase of abandoned land sold pursuant to this 1080
section or section 323.74 of the Revised Code is for less than the 1081
sum of the impositions against the abandoned land and the costs 1082
apportioned to the land under division (A) of section 323.75 of 1083
the Revised Code, then, upon the sale or transfer, all liens for 1084
taxes due at the time the deed of the property is conveyed to the 1085
purchaser following the sale or transfer, and liens subordinate to 1086
liens for taxes, shall be deemed satisfied and discharged.1087

       (G) If the county board of revision finds that the total of 1088
the impositions against the abandoned land are greater than the 1089
fair market value of the abandoned land as determined by the 1090
auditor's then-current valuation of that land, the board, at any 1091
final hearing under section 323.70 of the Revised Code, may order 1092
the property foreclosed and, without an appraisal or public 1093
auction, order the sheriff to execute a deed to the certificate 1094
holder or county land reutilization corporation that filed a 1095
complaint under section 323.69 of the Revised Code, or to a 1096
community development organization, school district, municipal 1097
corporation, county, or township, whichever is applicable, as 1098
provided in section 323.74 of the Revised Code. Upon a transfer 1099
under this division, all liens for taxes due at the time the deed 1100
of the property is transferred to the certificate holder, 1101
community development organization, school district, municipal 1102
corporation, county, or township following the conveyance, and 1103
liens subordinate to liens for taxes, shall be deemed satisfied 1104
and discharged.1105

       Sec. 323.78. (A) Notwithstanding anything in Chapters 323., 1106
5721., and 5723. of the Revised Code, if thea county treasurer of 1107
a county in which a county land reutilization operates, in any 1108
petition for foreclosure of abandoned lands, elects to invoke the 1109
alternative redemption period, then upon any adjudication of 1110
foreclosure by any court or the board of revision in any 1111
proceeding under section 323.25, sections 323.65 to 323.79, or 1112
section 5721.18 of the Revised Code, the following apply:1113

       (A) Unless otherwise ordered by a motion of the court or 1114
board of revision, the petition shall assert, and any notice of 1115
final hearing shall include, that upon foreclosure of the parcel, 1116
the equity of redemption in any parcel by its owner shall be 1117
forever terminated after the expiration of the alternative 1118
redemption period, that the parcel thereafter may be sold at 1119
sheriff's sale either by itself or together with other parcels as 1120
permitted by law; or that the parcel may, by order of the court or 1121
board of revision, be transferred directly to a municipal 1122
corporation, township, county, school district, or county land 1123
reutilization corporation without appraisal and without a sale, 1124
free and clear of all impositions and any other liens on the 1125
property, which shall be deemed forever satisfied and discharged.1126

       (B) After the expiration of the alternative redemption period 1127
following an adjudication of foreclosure, by order of the court or 1128
board of revision, any equity of redemption is forever 1129
extinguished, and the parcel may be transferred individually or in 1130
lots with other tax-foreclosed properties to a municipal 1131
corporation, township, county, school district, or county land 1132
reutilization corporation without appraisal and without a sale, 1133
upon which all impositions and any other liens subordinate to 1134
liens for impositions due at the time the deed to the property is 1135
conveyed to a purchaser or transferred to a community development 1136
organization, county land reutilization corporation, municipal 1137
corporation, county, township, or school district, shall be deemed 1138
satisfied and discharged. Other than the order of the court or 1139
board of revision so ordering the transfer of the parcel, no 1140
further act of confirmation or other order shall be required for 1141
such a transfer, or for the extinguishment of any right of 1142
redemption.1143

       (C) Upon the expiration of the alternative redemption period 1144
in cases to which the alternative redemption period has been 1145
ordered,may elect to invoke the alternative redemption period in 1146
any petition for foreclosure of abandoned lands under section 1147
323.25, sections 323.65 to 323.79, or section 5721.18 of the 1148
Revised Code.1149

       (B) If a county treasurer invokes the alternative redemption 1150
period pursuant to this section, and if a municipal corporation, 1151
township, county, school district, community development 1152
organization, or county land reutilization corporation has 1153
requested title to the parcel, then upon adjudication of 1154
foreclosure of the parcel, the court or board of revision shall 1155
order, in the decree of foreclosure or by separate order, that the 1156
equity of redemption and any statutory or common law right of 1157
redemption in the parcel by its owner shall be forever terminated 1158
after the expiration of the alternative redemption period and that 1159
the parcel shall be transferred by deed directly to the requesting 1160
municipal corporation, township, county, school district, 1161
community development corporation, or county land reutilization 1162
corporation without appraisal and without a sale, free and clear 1163
of all impositions and any other liens on the property, which 1164
shall be deemed forever satisfied and discharged. The court or 1165
board of revision shall order such a transfer regardless of 1166
whether the value of the taxes, assessments, penalties, interest, 1167
and other charges due on the parcel, and the costs of the action, 1168
exceed the fair market value of the parcel. No further act of 1169
confirmation or other order shall be required for such a transfer, 1170
or for the extinguishment of any statutory or common law right of 1171
redemption. 1172

       (C) If a county treasurer invokes the alternative redemption 1173
period pursuant to this section and if no community development 1174
organization, county land reutilization corporation, municipal 1175
corporation, county, township, or school district has requested 1176
title to the parcel, then upon adjudication of foreclosure of the 1177
parcel, the court or board of revision mayshall order the 1178
property sold as otherwise provided in Chapters 323. and 5721. of 1179
the Revised Code, and, failing any bid at any such sale, the 1180
parcel shall be forfeited to the state and otherwise disposed of 1181
pursuant to Chapter 5723. of the Revised Code.1182

       Sec. 323.79.  Any party to any proceeding instituted pursuant 1183
to sections 323.65 to 323.79 of the Revised Code who is aggrieved 1184
in any of the proceedings of the county board of revision under 1185
those sections may file an appeal in the court of common pleas 1186
pursuant to Chapters 2505. and 2506. of the Revised Code upon a 1187
final order of foreclosure and forfeiture by the board. A final 1188
order of foreclosure and forfeiture occurs upon confirmation of 1189
any sale or upon confirmation of any conveyance or transfer to a 1190
certificate holder, community development organization, county 1191
land reutilization corporation organized under Chapter 1724. of 1192
the Revised Code, municipal corporation, county, or township 1193
pursuant to sections 323.65 to 323.79 of the Revised Code. An 1194
appeal as provided in this section shall proceed as an appeal de 1195
novo and may include issues raised or adjudicated in the 1196
proceedings before the county board of revision, as well as other 1197
issues that are raised for the first time on appeal and that are 1198
pertinent to the abandoned land that is the subject of those 1199
proceedings.1200

        An appeal shall be filed not later than fourteen days after 1201
one of the datefollowing dates:1202

       (A) The date on which the order of confirmation of the sale 1203
or of the conveyance or transfer to a certificate holder, 1204
community development organization, county land reutilization 1205
corporation, municipal corporation, county, or townshipis filed 1206
with and journalized by the clerk of court;1207

       (B) In the case of a direct transfer to a certificate holder, 1208
community development organization, county land reutilization 1209
corporation, municipal corporation, county, or township under 1210
section 323.78 or division (G) of section 323.73 of the Revised 1211
Code, the date on which an order of transfer or conveyance, 1212
whether included in the decree of foreclosure or a separate order,1213
is first filed with and journalized by the clerk of court. The1214

       The court does not have jurisdiction to hear any appeal filed 1215
after the expiration of thatthe applicable fourteen-day period. 1216
If the fourteenth day after the date on which the confirmation1217
order is filed with the clerk of court falls upon a weekend or 1218
official holiday during which the court is closed, then the filing 1219
shall be made on the next day the court is open for business.1220

       The expiration of the fourteen-day period in which an appeal 1221
may be filed with respect to an abandoned parcel under this 1222
section shall not extinguish or otherwise affect the right of a 1223
party to redeem the parcel as otherwise provided in sections 1224
323.65 to 323.79 of the Revised Code.1225

       Sec. 715.261.  (A) As used in this section, "total cost" 1226
means any costs incurred due to the use of employees, materials, 1227
or equipment of the municipal corporation or its agent pursuant to 1228
division (E) of this section, any costs arising out of contracts 1229
for labor, materials, or equipment, and costs of service of notice 1230
or publication required under this section.1231

       (B) A municipal corporation or its agent pursuant to division 1232
(E) of this section may collect the total cost of removing, 1233
repairing, or securing insecure, unsafe, structurally defective, 1234
abandoned, deserted, or open and vacant buildings or other 1235
structures, of making emergency corrections of hazardous 1236
conditions, or of abating any nuisance by any of the following1237
methods:prescribed in division (B)(1), (2), or (3) of this 1238
section.1239

       (1) The clerk of the legislative authority of the municipal 1240
corporation or its agent pursuant to division (E) of this section 1241
may certify the total costs, together with a proper description of 1242
the lands, to the county auditor who shall place the costs upon 1243
the tax list and duplicate. The costs are a lien upon such lands 1244
from and after the date the costs were incurred. The costs shall 1245
be collected as other taxes and returned to the municipal 1246
corporation or its agent pursuant to division (E) of this section, 1247
as directed by the clerk of the legislative authority in the 1248
certification of the total costs or in an affidavit from the agent 1249
delivered to the county auditor or county treasurer. The placement 1250
of the costs on the tax list and duplicate relates back to, and is 1251
effective in priority, as of the date the costs were incurred, 1252
provided that the municipal corporation or its agent pursuant to 1253
division (E) of this section certifies the total costs within one 1254
year from the date the costs were incurred.1255

       If a lien placed on a parcel of land pursuant to this 1256
division is extinguished as provided in division (H) of this 1257
section, a municipal corporation may pursue the remedy available 1258
under division (B)(2) of this section to recoup the costs incurred 1259
with respect to that parcel from any person that held title to the 1260
parcel at the time the costs were incurred.1261

       (2) The municipal corporation or its agent pursuant to 1262
division (E) of this section may commence a civil action to 1263
recover the total costs from the ownerperson that held title to 1264
the parcel at the time the costs were incurred.1265

       (3) A municipal corporation or its agent pursuant to division 1266
(E) of this section may file a lien on a parcel of land for the 1267
total costs incurred under this section with respect to the parcel 1268
by filing a written affidavit with the county recorder of the 1269
county in which the parcel is located that states the parcel 1270
number, the total costs incurred with respect to the parcel, and 1271
the date such costs were incurred. The municipal corporation or 1272
its agent may pursue a foreclosure action to enforce the lien in a 1273
court of competent jurisdiction or, pursuant to sections 323.65 to 1274
323.79 of the Revised Code, with the board of revision. The 1275
municipal corporation or its agent may elect to acquire the parcel 1276
by indicating such an election in the complaint for foreclosure or 1277
in an amended complaint. Upon the entry of a decree of 1278
foreclosure, the county sheriff shall advertise and offer the 1279
property for sale on at least one occasion. The minimum bid with 1280
regard to the sale of the foreclosed property shall equal the sum 1281
of the taxes, penalties, interest, costs, and assessments due and 1282
payable on the property, the total costs incurred by the municipal 1283
corporation or its agent with respect to the property, and any 1284
associated court costs and interest as authorized by law. An owner 1285
of the property may redeem the property by paying the minimum bid 1286
within ten days after the entry of the decree of foreclosure. If 1287
an owner fails to so redeem the property, and if the parcel is not 1288
sold for want of a minimum bid, the property shall be disposed of 1289
as follows:1290

       (a) If the municipal corporation or its agent elects to 1291
acquire the property, the parcel shall be transferred to the 1292
municipal corporation or its agent as if the property were 1293
transferred by all owners in title to the municipal corporation or 1294
its agent in lieu of foreclosure as provided in section 5722.10 of 1295
the Revised Code;1296

       (b) If the municipal corporation or its agent does not elect 1297
to acquire the property, the parcel shall be forfeited to the 1298
state or to a political subdivision or school district as provided 1299
in Chapter 5723. of the Revised Code.1300

       When a municipal corporation or its agent acquires property 1301
as provided in this division, the property shall not be subject to 1302
foreclosure or forfeiture under section 323.25 or Chapter 5721. or 1303
5723. of the Revised Code, and any lien on the property for costs 1304
incurred under this section or for any unpaid taxes, penalties, 1305
interest, charges, or assessments shall be extinguished. 1306

       (C) This section applies to any action taken by a municipal 1307
corporation, or its agent pursuant to division (E) of this 1308
section, pursuant to section 715.26 of the Revised Code or 1309
pursuant to Section 3 of Article XVIII, Ohio Constitution.1310

       (D) A municipal corporation or its agent pursuant to division 1311
(E) of this section shall not certify to the county auditor for 1312
placement upon the tax list and duplicate the cost of any action 1313
that it takes under division (B) of this section if the action is 1314
taken on land that has been forfeited to this state for delinquent 1315
taxes, unless the owner of record redeems the land.1316

       (E) A municipal corporation may enter into an agreement with 1317
a county land reutilization corporation organized under Chapter 1318
1724. of the Revised Code wherein the county land reutilization 1319
corporation agrees to act as the agent of the municipal 1320
corporation in connection with removing, repairing, or securing 1321
insecure, unsafe, structurally defective, abandoned, deserted, or 1322
open and vacant buildings or other structures, making emergency 1323
corrections of hazardous conditions, or abating any nuisance, 1324
including high weeds, overgrown brush, and trash and debris from 1325
vacant lots. The total costs of such actions may be collected by 1326
the corporation pursuant to division (B) of this section, and 1327
shall be paid to the corporation if it paid or incurred such costs 1328
and has not been reimbursed.1329

       (F) In the case of the lien of a county land reutilization 1330
corporation that is the agent of a municipal corporation, a 1331
notation shall be placed on the tax list and duplicate showing the 1332
amount of the lien ascribed specifically to the agent's total 1333
costs. The agent has standing to pursue a separate cause of action 1334
for money damages to satisfy the lien or pursue a foreclosure 1335
action in a court of competent jurisdiction or with the board of 1336
revision to enforce the lien without regard to occupancy. For 1337
purposes of a foreclosure proceeding by the county treasurer for 1338
delinquent taxes, this division does not affect the lien priority 1339
as between a county land reutilization corporation and the county 1340
treasurer, but the corporation's lien is superior to the lien of 1341
any other lienholder of the property. As to a direct action by a 1342
county land reutilization corporation, the lien for the taxes, 1343
assessment, charges, costs, penalties, and interest on the tax 1344
list and duplicate is in all cases superior to the lien of a 1345
county land reutilization corporation, whose lien for total costs 1346
shall be next in priority as against all other interests, except 1347
as provided in division (G) of this section.1348

        (G) A county land reutilization corporation acting as an 1349
agent of a municipal corporation under an agreement under this 1350
section may, with the county treasurer's consent, petition the 1351
court or board of revision with jurisdiction over an action 1352
undertaken under division (F) of this section pleading that the 1353
lien of the corporation, as agent, for the total costs shall be 1354
superior to the lien for the taxes, assessments, charges, costs, 1355
penalties, and interest. If the court or board of revision 1356
determines that the lien is for total costs paid or incurred by 1357
the corporation as such an agent, and that subordinating the lien 1358
for such taxes and other impositions to the lien of the 1359
corporation promotes the expeditious abatement of public 1360
nuisances, the court or board may order the lien for the taxes and 1361
other impositions to be subordinate to the corporation's lien. The 1362
court or board may not subordinate the lien for taxes and other 1363
such impositions to any other liens.1364

       (H) When a parcel of land upon which a lien has been placed 1365
under division (B)(1) or (3) of this section is transferred to a 1366
county land reutilization corporation, the lien on the parcel 1367
shall be extinguished if the lien is for costs or charges that 1368
were incurred before the date of the transfer to the corporation 1369
and if the corporation did not incur the costs or charges, 1370
regardless of whether the lien was attached or the costs or 1371
charges were certified before the date of transfer. In such a 1372
case, the county land reutilization corporation and its successors 1373
in title shall take title to the property free and clear of any 1374
such lien and shall be immune from liability in any action to 1375
collect such costs or charges.1376

       If a county land reutilization corporation takes title to 1377
property before any costs or charges have been certified or any 1378
lien has been placed with respect to the property under division 1379
(B)(1) or (3) of this section, the corporation shall be deemed a 1380
bona fide purchaser for value without knowledge of such costs or 1381
lien, regardless of whether the corporation had actual or 1382
constructive knowledge of the costs or lien, and any such lien 1383
shall be void and unenforceable against the corporation and its 1384
successors in title.1385

       (I) A municipal corporation or county land reutilization 1386
corporation may file an affidavit with the county recorder under 1387
section 5301.252 of the Revised Code stating the nature and extent 1388
of any proceedings undertaken under this section. Such an 1389
affidavit may include a legal description of a parcel or, in lieu 1390
thereof, the common address of the parcel and the permanent parcel 1391
number to which such address applies.1392

       Sec. 743.04. (A) For the purpose of paying the expenses of 1393
conducting and managing the waterworks of a municipal corporation, 1394
including operating expenses and the costs of permanent 1395
improvements, the director of public service or any other city 1396
official or body authorized by charter may assess and collect a 1397
water rent or charge of sufficient amount and in such manner as he1398
the director, other official, or itbody determines to be most 1399
equitable from all tenements and premises supplied with water. 1400
When water rents or charges are not paid when due, the director or 1401
other official or body may do either or both of the following:1402

       (A)(1) Certify them, together with any penalties, to the 1403
county auditor. The county auditor shall place the certified 1404
amount on the real property tax list and duplicate against the 1405
property served by the connection if hethe auditor also receives 1406
from the director or other official or body additional 1407
certification that the unpaid rents or charges have arisen 1408
pursuant to a service contract made directly with an owner who 1409
occupies the property served.1410

       The amount placed on the tax list and duplicate shall be a 1411
lien on the property served from the date placed on the list and 1412
duplicate and shall be collected in the same manner as other 1413
taxes, except that, notwithstanding section 323.15 of the Revised 1414
Code, a county treasurer shall accept a payment in such amount 1415
when separately tendered as payment for the full amount of such 1416
unpaid water rents or charges and associated penalties. The lien 1417
shall be released immediately upon payment in full of the 1418
certified amount. Any amounts collected by the county treasurer 1419
under this division shall be immediately placed in the distinct 1420
fund established by section 743.06 of the Revised Code.1421

       (B)(2) Collect them by actions at law, in the name of the 1422
city from an owner, tenant, or other person who is liable to pay 1423
the rents or charges.1424

       Each director or other official or body that assesses water 1425
rents or charges shall determine the actual amount of rents due 1426
based upon an actual reading of each customer's meter at least 1427
once in each three-month period, and at least quarterly the 1428
director or other official or body shall render a bill for the 1429
actual amount shown by the meter reading to be due, except 1430
estimated bills may be rendered if access to a customer's meter 1431
was unobtainable for a timely reading. Each director or other 1432
official or body that assesses water rents or charges shall 1433
establish procedures providing fair and reasonable opportunity for 1434
resolution of billing disputes.1435

       When property to which water service is provided is about to 1436
be sold, any party to the sale or histhe agent of any such party1437
may request the director or other official or body to read the 1438
meter at that property and to render within ten days following the 1439
date on which the request is made, a final bill for all 1440
outstanding rents and charges for water service. Such a request 1441
shall be made at least fourteen days prior to the transfer of the 1442
title of such property.1443

       At any time prior to a certification under division (A) of 1444
this section, the director or other official or body shall accept 1445
any partial payment of unpaid water rents or charges, in the 1446
amount of ten dollars or more.1447

       (B)(1) When title to a parcel of land that is subject to any 1448
of the actions described in division (A)(1) or (2) of this section 1449
is transferred to a county land reutilization corporation, any 1450
lien placed on the parcel under division (A)(1) of this section 1451
shall be extinguished, and the corporation shall not be held 1452
liable for unpaid rents or charges in any collection action 1453
brought under division (A)(2) of this section, if the rents or 1454
charges certified under division (A)(1) of this section or subject 1455
to collection under division (A)(2) of this section were incurred 1456
before the date of the transfer to the corporation and if the 1457
corporation did not incur the rents or charges, regardless of 1458
whether the rents or charges were certified, the lien was 1459
attached, or the action was brought before the date of transfer. 1460
In such a case, the corporation and its successors in title shall 1461
take title to the property free and clear of any such lien and 1462
shall be immune from liability in any such collection action.1463

       If a county land reutilization corporation takes title to 1464
property before any rents or charges have been certified or any 1465
lien has been placed with respect to the property under division 1466
(A)(1) or (2) of this section, the corporation shall be deemed a 1467
bona fide purchaser for value without knowledge of such rents, 1468
charges, or lien, regardless of whether the corporation had actual 1469
or constructive knowledge of the rents, charges, or lien, and any 1470
such lien shall be void and unenforceable against the corporation 1471
and its successors in title.1472

       (2) If a lien placed on a parcel is extinguished as provided 1473
in division (B)(1) of this section, the municipal corporation may 1474
pursue the remedy available under division (A)(2) of this section 1475
to recoup the rents and charges incurred with respect to the 1476
parcel from any owner, tenant, or other person liable to pay such 1477
rents and charges.1478

       Sec. 1724.02.  In furtherance of the purposes set forth in 1479
section 1724.01 of the Revised Code, a community improvement 1480
corporation shall have the following powers:1481

       (A)(1) To borrow money for any of the purposes of the 1482
community improvement corporation by means of loans, lines of 1483
credit, or any other financial instruments or securities, 1484
including the issuance of its bonds, debentures, notes, or other 1485
evidences of indebtedness, whether secured or unsecured, and to 1486
secure the same by mortgage, pledge, deed of trust, or other lien 1487
on its property, franchises, rights, and privileges of every kind 1488
and nature or any part thereof or interest therein; and1489

       (2) If the community improvement corporation is a county land 1490
reutilization corporation, the corporation may request, by 1491
resolution:1492

       (a) That the board of county commissioners of the county 1493
served by the corporation pledge a specifically identified source 1494
or sources of revenue pursuant to division (C) of section 307.78 1495
of the Revised Code as security for such borrowing by the 1496
corporation; and1497

       (b)(i) If the land subject to reutilization is located within 1498
an unincorporated area of the county, that the board of county 1499
commissioners issue notes under section 307.082 of the Revised 1500
Code for the purpose of constructing public infrastructure 1501
improvements and take other actions as the board determines are in 1502
the interest of the county and are authorized under sections 1503
5709.78 to 5709.81 of the Revised Code or bonds or notes under 1504
section 5709.81 of the Revised Code for the refunding purposes set 1505
forth in that section; or1506

       (ii) If the land subject to reutilization is located within 1507
the corporate boundaries of a municipal corporation, that the 1508
municipal corporation issue bonds for the purpose of constructing 1509
public infrastructure improvements and take such other actions as 1510
the municipal corporation determines are in its interest and are 1511
authorized under sections 5709.40 to 5709.43 of the Revised Code.1512

       (B) To make loans to any person, firm, partnership, 1513
corporation, joint stock company, association, or trust, and to 1514
establish and regulate the terms and conditions with respect to 1515
any such loans; provided that an economic development corporation 1516
shall not approve any application for a loan unless and until the 1517
person applying for said loan shows that the person has applied 1518
for the loan through ordinary banking or commercial channels and 1519
that the loan has been refused by at least one bank or other 1520
financial institution. Nothing in this division shall preclude a 1521
county land reutilization corporation from making revolving loans 1522
to community development corporations, private entities, or any 1523
person for the purposes contained in the corporation's plan under 1524
section 1724.10 of the Revised Code.1525

       (C) To purchase, receive, hold, manage, lease, 1526
lease-purchase, or otherwise acquire and to sell, convey, 1527
transfer, lease, sublease, or otherwise dispose of real and 1528
personal property, together with such rights and privileges as may 1529
be incidental and appurtenant thereto and the use thereof, 1530
including but not restricted to, any real or personal property 1531
acquired by the community improvement corporation from time to 1532
time in the satisfaction of debts or enforcement of obligations, 1533
and to enter into contracts with third parties, including the 1534
federal government, the state, any political subdivision, or any 1535
other entity. A county land reutilization corporation shall not 1536
acquire an interest in real property if such acquisition causes 1537
the percentage of unoccupied real property held by the corporation 1538
to become less than seventy-five per cent of all real property 1539
held by the corporation for reutilization, reclamation, or 1540
rehabilitation. For the purposes of this division, "unoccupied" 1541
has the same meaning as in section 323.65 of the Revised Code.1542

       (D) To acquire the good will, business, rights, real and 1543
personal property, and other assets, or any part thereof, or 1544
interest therein, of any persons, firms, partnerships, 1545
corporations, joint stock companies, associations, or trusts, and 1546
to assume, undertake, or pay the obligations, debts, and 1547
liabilities of any such person, firm, partnership, corporation, 1548
joint stock company, association, or trust; to acquire, reclaim, 1549
manage, or contract for the management of improved or unimproved 1550
and underutilized real estate for the purpose of constructing 1551
industrial plants, other business establishments, or housing 1552
thereon, or causing the same to occur, for the purpose of 1553
assembling and enhancing utilization of the real estate, or for 1554
the purpose of disposing of such real estate to others in whole or 1555
in part for the construction of industrial plants, other business 1556
establishments, or housing; and to acquire, reclaim, manage, 1557
contract for the management of, construct or reconstruct, alter, 1558
repair, maintain, operate, sell, convey, transfer, lease, 1559
sublease, or otherwise dispose of industrial plants, business 1560
establishments, or housing. 1561

       (E) To acquire, subscribe for, own, hold, sell, assign, 1562
transfer, mortgage, pledge, or otherwise dispose of the stock, 1563
shares, bonds, debentures, notes, or other securities and 1564
evidences of interest in, or indebtedness of, any person, firm, 1565
corporation, joint stock company, association, or trust, and while 1566
the owner or holder thereof, to exercise all the rights, powers, 1567
and privileges of ownership, including the right to vote therein, 1568
provided that no tax revenue, if any, received by a community 1569
improvement corporation shall be used for such acquisition or 1570
subscription.1571

       (F) To mortgage, pledge, or otherwise encumber any property 1572
acquired pursuant to the powers contained in divisionsdivision1573
(C), (D), or (E) of this section.1574

       (G) Nothing in this section shall limit the right of a 1575
community improvement corporation to become a member of or a 1576
stockholder in a corporation formed under Chapter 1726. of the 1577
Revised Code.1578

       (H) To serve as an agent for grant applications and for the 1579
administration of grants, or to make applications as principal for 1580
grants for county land reutilization corporations.1581

       (I) To exercise the powers enumerated under Chapter 5722. of 1582
the Revised Code on behalf of a county that organizes or contracts 1583
with a county land reutilization corporation.1584

       (J) To engage in code enforcement and nuisance abatement, 1585
including, but not limited to, cutting grass and weeds, boarding 1586
up vacant or abandoned structures, and demolishing condemned 1587
structures on properties that are subject to a delinquent tax or 1588
assessment lien, or property for which a municipal corporation or 1589
township has contracted with a county land reutilization 1590
corporation to provide code enforcement or nuisance abatement 1591
assistance.1592

       (K) To charge fees or exchange in-kind goods or services for 1593
services rendered to political subdivisions and other persons or 1594
entities for whom services are rendered.1595

       (L) To employ and provide compensation for an executive 1596
director who shall manage the operations of a county land 1597
reutilization corporation and employ others for the benefit of the 1598
corporation as approved and funded by the board of directors. No 1599
employee of the corporation is or shall be deemed to be an 1600
employee of the political subdivision for whose benefit the 1601
corporation is organized solely because the employee is employed 1602
by the corporation.1603

       (M) To purchase tax certificates at auction, negotiated sale, 1604
or from a third party who purchased and is a holder of one or more 1605
tax certificates issued pursuant to sections 5721.30 to 5721.43 of 1606
the Revised Code.1607

       (N) To be assigned a mortgage on real property from a 1608
mortgagee in lieu of acquiring such real property subject to a 1609
mortgage. 1610

       (O) To do all acts and things necessary or convenient to 1611
carry out the purposes of section 1724.01 of the Revised Code and 1612
the powers especially created for a community improvement 1613
corporation in Chapter 1724. of the Revised Code, including, but 1614
not limited to, contracting with the federal government, the state 1615
or any political subdivision, a board of county commissioners 1616
pursuant to section 307.07 of the Revised Code, a county auditor 1617
pursuant to section 319.10 of the Revised Code, a county treasurer 1618
pursuant to section 321.49 of the Revised Code, and any other 1619
party, whether nonprofit or for-profit. An employee of a board of 1620
county commissioners, county auditor, or county treasurer who, 1621
pursuant to a contract entered into in accordance with section 1622
307.07, 319.10, or 321.49 of the Revised Code, provides services 1623
to a county land reutilization corporation shall remain an 1624
employee of the county during the provision of those services.1625

       The powers enumerated in this chapter shall not be construed 1626
to limit the general powers of a community improvement 1627
corporation. The powers granted under this chapter are in addition 1628
to those powers granted by any other chapter of the Revised Code, 1629
but, as to a county land reutilization corporation, shall be used 1630
only for the purposes enumerated under division (B)(2) of section 1631
1724.01 of the Revised Code. 1632

       Sec. 1724.10. (A) A community improvement corporation may be 1633
designated:1634

       (1) By a county, one or more townships, one or more municipal 1635
corporations, two or more adjoining counties, or any combination 1636
of the foregoing as the agency of each such political subdivision 1637
for the industrial, commercial, distribution, and research 1638
development in such political subdivision when the legislative 1639
authority of such political subdivision has determined that the 1640
policy of the political subdivision is to promote the health, 1641
safety, morals, and general welfare of its inhabitants through the 1642
designation of a community improvement corporation as such agency;1643

       (2) Solely by a county as the agency for the reclamation, 1644
rehabilitation, and reutilization of vacant, abandoned, 1645
tax-foreclosed, or other real property in the county;1646

       (3) By any political subdivision as the agency for the 1647
reclamation, rehabilitation, and reutilization of vacant, 1648
abandoned, tax-foreclosed, or other real property within the 1649
political subdivision if the subdivision enters into an agreement 1650
with the community improvement corporation that is the agency of a 1651
county, under division (A)(2) of this section, designating the 1652
corporation as the agency of the political subdivision. 1653

       (B) Designations under this section shall be made by the 1654
legislative authority of the political subdivision by resolution 1655
or ordinance. Any political subdivision which has designated a 1656
community improvement corporation as such agency under this 1657
section may enter into an agreement with it to provide any one or 1658
more of the following:1659

       (1) That the community improvement corporation shall prepare 1660
a plan for the political subdivision of industrial, commercial, 1661
distribution, and research development, or of reclamation, 1662
rehabilitation, and reutilization of vacant, abandoned, 1663
tax-foreclosed, or other real property, and such plan shall 1664
provide therein the extent to which the community improvement 1665
corporation shall participate as the agency of the political 1666
subdivision in carrying out such plan. Such plan shall be 1667
confirmed by the legislative authority of the political 1668
subdivision. A community improvement corporation may insure 1669
mortgage payments required by a first mortgage on any industrial, 1670
economic, commercial, or civic property for which funds have been 1671
loaned by any person, corporation, bank, or financial or lending 1672
institution upon such terms and conditions as the community 1673
improvement corporation may prescribe. A community improvement 1674
corporation may incur debt, mortgage its property acquired under 1675
this section or otherwise, and issue its obligations, for the 1676
purpose of acquiring, constructing, improving, and equipping 1677
buildings, structures, and other properties, and acquiring sites 1678
therefor, for lease or sale by the community improvement 1679
corporation in order to carry out its participation in such plan. 1680
Except as provided for in division (C) of section 307.78 of the 1681
Revised Code, any such debt shall be solely that of the 1682
corporation and shall not be secured by the pledge of any moneys 1683
received or to be received from any political subdivision. All 1684
revenue bonds issued under sections 1724.02 and 1724.10 of the 1685
Revised Code are lawful investments of banks, savings and loan 1686
associations, deposit guarantee associations, trust companies, 1687
trustees, fiduciaries, trustees or other officers having charge of 1688
sinking or bond retirement funds of municipal corporations and 1689
other subdivisions of the state, and of domestic insurance 1690
companies notwithstanding sections 3907.14 and 3925.08 of the 1691
Revised Code. Not less than two-fifths of the governing board of 1692
any economic development corporation designated as the agency of 1693
one or more political subdivisions shall be composed of mayors, 1694
members of municipal legislative authorities, members of boards of 1695
township trustees, members of boards of county commissioners, or 1696
any other appointed or elected officers of such political 1697
subdivisions, provided that at least one officer from each 1698
political subdivision shall be a member of the governing board. 1699
Membership on the governing board of a community improvement 1700
corporation does not constitute the holding of a public office or 1701
employment within the meaning of sections 731.02 and 731.12 of the 1702
Revised Code or any other section of the Revised Code. The board 1703
of directors of a county land reutilization corporation shall be 1704
composed of the members set forth in section 1724.03 of the 1705
Revised Code. Membership on such governing boards shall not 1706
constitute an interest, either direct or indirect, in a contract 1707
or expenditure of money by any municipal corporation, township, 1708
county, or other political subdivision. No member of such 1709
governing boards shall be disqualified from holding any public 1710
office or employment, nor shall such member forfeit any such 1711
office or employment, by reason of membership on the governing 1712
board of a community improvement corporation notwithstanding any 1713
law to the contrary.1714

       Actions taken under this section shall be in accordance with 1715
any applicable planning or zoning regulations.1716

       Any agreement entered into under this section may be amended 1717
or supplemented from time to time by the parties thereto.1718

        An economic development corporation designated as the agency 1719
of a political subdivision under this section shall promote and 1720
encourage the establishment and growth in such subdivision of 1721
industrial, commercial, distribution, and research facilities. A 1722
county land reutilization corporation designated as the agency of 1723
a political subdivision in an agreement between a political 1724
subdivision and a corporation shall promote the reclamation, 1725
rehabilitation, and reutilization of vacant, abandoned, 1726
tax-foreclosed, or other real property in the subdivision.1727

       (2) Authorization for the community improvement corporation 1728
to sell or to lease any lands or interests in lands owned by the 1729
political subdivision determined from time to time by the 1730
legislative authority thereof not to be required by such political 1731
subdivision for its purposes, for uses determined by the 1732
legislative authority as those that will promote the welfare of 1733
the people of the political subdivision, stabilize the economy, 1734
provide employment, assist in the development of industrial, 1735
commercial, distribution, and research activities to the benefit 1736
of the people of the political subdivision, will provide 1737
additional opportunities for their gainful employment, or will 1738
promote the reclamation, rehabilitation, and reutilization of 1739
vacant, abandoned, tax-foreclosed, or other real property within 1740
the subdivision. The legislative authority shall specify the 1741
consideration for such sale or lease and any other terms thereof. 1742
Any determinations made by the legislative authority under this 1743
division shall be conclusive. The community improvement 1744
corporation acting through its officers and on behalf and as agent 1745
of the political subdivision shall execute the necessary 1746
instruments, including deeds conveying the title of the political 1747
subdivision or leases, to accomplish such sale or lease. Such 1748
conveyance or lease shall be made without advertising and receipt 1749
of bids. A copy of such agreement shall be recorded in the office 1750
of the county recorder of any county in which lands or interests 1751
in lands to be sold or leased are situated prior to the recording 1752
of a deed or lease executed pursuant to such agreement. The county 1753
recorder shall not charge a county land reutilization corporation 1754
a fee as otherwise provided in section 317.32 of the Revised Code 1755
for the recording, indexing, or making of a certified copy or for 1756
the filing of any instrument by a county land reutilization 1757
corporation consistent with its public purposes.1758

       (3) That the political subdivision executing the agreement 1759
will convey to the community improvement corporation lands and 1760
interests in lands owned by the political subdivision and 1761
determined by the legislative authority thereof not to be required 1762
by the political subdivision for its purposes and that such 1763
conveyance of such land or interests in land will promote the 1764
welfare of the people of the political subdivision, stabilize the 1765
economy, provide employment, assist in the development of 1766
industrial, commercial, distribution, and research activities to 1767
the benefit of the people of the political subdivision, provide 1768
additional opportunities for their gainful employment or will 1769
promote the reclamation, rehabilitation, and reutilization of 1770
vacant, abandoned, tax-foreclosed, or other real property in the 1771
subdivision, for the consideration and upon the terms established 1772
in the agreement, and further that as the agency for development 1773
or land reutilization the community improvement corporation may 1774
acquire from others additional lands or interests in lands, and 1775
any lands or interests in land so conveyed by it for uses that 1776
will promote the welfare of the people of the political 1777
subdivision, stabilize the economy, provide employment, assist in 1778
the development of industrial, commercial, distribution, and 1779
research activities required for the people of the political 1780
subdivision and for their gainful employment or will promote the 1781
reclamation, rehabilitation, and reutilization of vacant, 1782
abandoned, tax-foreclosed, or other real property in the 1783
subdivision. Any conveyance or lease by the political subdivision 1784
to the community improvement corporation shall be made without 1785
advertising and receipt of bids. If any lands or interests in land 1786
conveyed by a political subdivision under this division are sold 1787
by the community improvement corporation at a price in excess of 1788
the consideration received by the political subdivision from the 1789
community improvement corporation, such excess shall be paid to 1790
such political subdivision after deducting, to the extent and in 1791
the manner provided in the agreement, the costs of such 1792
acquisition and sale, taxes, assessments, costs of maintenance, 1793
costs of improvements to the land by the community improvement 1794
corporation, service fees, and any debt service charges of the 1795
corporation attributable to such land or interests.1796

       Sec. 2303.201.  (A)(1) The court of common pleas of any 1797
county may determine that for the efficient operation of the court 1798
additional funds are required to computerize the court, to make 1799
available computerized legal research services, or to do both. 1800
Upon making a determination that additional funds are required for 1801
either or both of those purposes, the court shall authorize and 1802
direct the clerk of the court of common pleas to charge one 1803
additional fee, not to exceed six dollars, on the filing of each 1804
cause of action or appeal under divisions (A), (Q), and (U) of 1805
section 2303.20 of the Revised Code.1806

       (2) All fees collected under division (A)(1) of this section 1807
shall be paid to the county treasurer. The treasurer shall place 1808
the funds from the fees in a separate fund to be disbursed either 1809
upon an order of the court, subject to an appropriation by the 1810
board of county commissioners, or upon an order of the court, 1811
subject to the court making an annual report available to the 1812
public listing the use of all such funds, in an amount not greater 1813
than the actual cost to the court of procuring and maintaining 1814
computerization of the court, computerized legal research 1815
services, or both.1816

       (3) If the court determines that the funds in the fund 1817
described in division (A)(2) of this section are more than 1818
sufficient to satisfy the purpose for which the additional fee 1819
described in division (A)(1) of this section was imposed, the 1820
court may declare a surplus in the fund and, subject to an 1821
appropriation by the board of county commissioners, expend those 1822
surplus funds, or upon an order of the court, subject to the court 1823
making an annual report available to the public listing the use of 1824
all such funds, expend those surplus funds, for other appropriate 1825
technological expenses of the court.1826

       (B)(1) The court of common pleas of any county may determine 1827
that, for the efficient operation of the court, additional funds 1828
are required to make technological advances in or to computerize 1829
the office of the clerk of the court of common pleas and, upon 1830
that determination, authorize and direct the clerk of the court of 1831
common pleas to charge an additional fee, not to exceed twenty 1832
dollars, on the filing of each cause of action or appeal, on the 1833
filing, docketing, and endorsing of each certificate of judgment, 1834
or on the docketing and indexing of each aid in execution or 1835
petition to vacate, revive, or modify a judgment under divisions 1836
(A), (P), (Q), (T), and (U) of section 2303.20 of the Revised Code 1837
and not to exceed one dollar each for the services described in 1838
divisions (B), (C), (D), (F), (H), and (L) of section 2303.20 of 1839
the Revised Code. Subject to division (B)(2) of this section, all 1840
moneys collected under division (B)(1) of this section shall be 1841
paid to the county treasurer to be disbursed, upon an order of the 1842
court of common pleas and subject to appropriation by the board of 1843
county commissioners, in an amount no greater than the actual cost 1844
to the court of procuring and maintaining technology and computer 1845
systems for the office of the clerk of the court of common pleas.1846

       (2) If the court of common pleas of a county makes the 1847
determination described in division (B)(1) of this section, the 1848
board of county commissioners of that county may issue one or more 1849
general obligation bonds for the purpose of procuring and 1850
maintaining the technology and computer systems for the office of 1851
the clerk of the court of common pleas. In addition to the 1852
purposes stated in division (B)(1) of this section for which the 1853
moneys collected under that division may be expended, the moneys 1854
additionally may be expended to pay debt charges on and financing 1855
costs related to any general obligation bonds issued pursuant to 1856
division (B)(2) of this section as they become due. General 1857
obligation bonds issued pursuant to division (B)(2) of this 1858
section are Chapter 133. securities.1859

       (C) The court of common pleas shall collect the sum of 1860
twenty-six dollars as additional filing fees in each new civil 1861
action or proceeding for the charitable public purpose of 1862
providing financial assistance to legal aid societies that operate 1863
within the state and to support the office of the state public 1864
defender. This division does not apply to proceedings concerning 1865
annulments, dissolutions of marriage, divorces, legal separation, 1866
spousal support, marital property or separate property 1867
distribution, support, or other domestic relations matters; to a 1868
juvenile division of a court of common pleas; to a probate 1869
division of a court of common pleas, except that the additional 1870
filing fees shall apply to name change, guardianship, adoption, 1871
and decedents' estate proceedings; or to an execution on a 1872
judgment, proceeding in aid of execution, or other post-judgment 1873
proceeding arising out of a civil action. The filing fees required 1874
to be collected under this division shall be in addition to any 1875
other filing fees imposed in the action or proceeding and shall be 1876
collected at the time of the filing of the action or proceeding. 1877
The court shall not waive the payment of the additional filing 1878
fees in a new civil action or proceeding unless the court waives 1879
the advanced payment of all filing fees in the action or 1880
proceeding. All such moneys collected during a month except for an 1881
amount equal to up to one per cent of those moneys retained to 1882
cover administrative costs shall be transmitted on or before the 1883
twentieth day of the following month by the clerk of the court to 1884
the treasurer of state in a manner prescribed by the treasurer of 1885
state or by the Ohio legal assistance foundation. The treasurer of 1886
state shall deposit four per cent of the funds collected under 1887
this division to the credit of the civil case filing fee fund 1888
established under section 120.07 of the Revised Code and 1889
ninety-six per cent of the funds collected under this division to 1890
the credit of the legal aid fund established under section 120.52 1891
of the Revised Code.1892

       The court may retain up to one per cent of the moneys it 1893
collects under this division to cover administrative costs, 1894
including the hiring of any additional personnel necessary to 1895
implement this division. If the court fails to transmit to the 1896
treasurer of state the moneys the court collects under this 1897
division in a manner prescribed by the treasurer of state or by 1898
the Ohio legal assistance foundation, the court shall forfeit the 1899
moneys the court retains under this division to cover 1900
administrative costs, including the hiring of any additional 1901
personnel necessary to implement this division, and shall transmit 1902
to the treasurer of state all moneys collected under this 1903
division, including the forfeited amount retained for 1904
administrative costs, for deposit in the legal aid fund.1905

       (D) On and after the thirtieth day after December 9, 1994, 1906
the court of common pleas shall collect the sum of thirty-two 1907
dollars as additional filing fees in each new action or proceeding 1908
for annulment, divorce, or dissolution of marriage for the purpose 1909
of funding shelters for victims of domestic violence pursuant to 1910
sections 3113.35 to 3113.39 of the Revised Code. The filing fees 1911
required to be collected under this division shall be in addition 1912
to any other filing fees imposed in the action or proceeding and 1913
shall be collected at the time of the filing of the action or 1914
proceeding. The court shall not waive the payment of the 1915
additional filing fees in a new action or proceeding for 1916
annulment, divorce, or dissolution of marriage unless the court 1917
waives the advanced payment of all filing fees in the action or 1918
proceeding. On or before the twentieth day of each month, all 1919
moneys collected during the immediately preceding month pursuant 1920
to this division shall be deposited by the clerk of the court into 1921
the county treasury in the special fund used for deposit of 1922
additional marriage license fees as described in section 3113.34 1923
of the Revised Code. Upon their deposit into the fund, the moneys 1924
shall be retained in the fund and expended only as described in 1925
section 3113.34 of the Revised Code.1926

       (E)(1) The court of common pleas may determine that, for the 1927
efficient operation of the court, additional funds are necessary 1928
to acquire and pay for special projects of the court, including, 1929
but not limited to, the acquisition of additional facilities or 1930
the rehabilitation of existing facilities, the acquisition of 1931
equipment, the hiring and training of staff, community service 1932
programs, mediation or dispute resolution services, the employment 1933
of magistrates, the training and education of judges, acting 1934
judges, and magistrates, and other related services. Upon that 1935
determination, the court by rule may charge a fee, in addition to 1936
all other court costs, on the filing of each criminal cause, civil 1937
action or proceeding, or judgment by confession.1938

       If the court of common pleas offers or requires a special 1939
program or additional services in cases of a specific type, the 1940
court by rule may assess an additional charge in a case of that 1941
type, over and above court costs, to cover the special program or 1942
service. The court shall adjust the special assessment 1943
periodically, but not retroactively, so that the amount assessed 1944
in those cases does not exceed the actual cost of providing the 1945
service or program.1946

       All moneys collected under division (E) of this section shall 1947
be paid to the county treasurer for deposit into either a general 1948
special projects fund or a fund established for a specific special 1949
project. Moneys from a fund of that nature shall be disbursed upon 1950
an order of the court, subject to an appropriation by the board of 1951
county commissioners, in an amount no greater than the actual cost 1952
to the court of a project. If a specific fund is terminated 1953
because of the discontinuance of a program or service established 1954
under division (E) of this section, the court may order, subject 1955
to an appropriation by the board of county commissioners, that 1956
moneys remaining in the fund be transferred to an account 1957
established under this division for a similar purpose.1958

       (2) As used in division (E) of this section:1959

       (a) "Criminal cause" means a charge alleging the violation of 1960
a statute or ordinance, or subsection of a statute or ordinance, 1961
that requires a separate finding of fact or a separate plea before 1962
disposition and of which the defendant may be found guilty, 1963
whether filed as part of a multiple charge on a single summons, 1964
citation, or complaint or as a separate charge on a single 1965
summons, citation, or complaint. "Criminal cause" does not include 1966
separate violations of the same statute or ordinance, or 1967
subsection of the same statute or ordinance, unless each charge is 1968
filed on a separate summons, citation, or complaint.1969

       (b) "Civil action or proceeding" means any civil litigation 1970
that must be determined by judgment entry.1971

       (F) The court of common pleas of a county in which a county 1972
land reutilization corporation is organized under Chapter 1724. of 1973
the Revised Code may collect an additional filing fee of up to 1974
five hundred dollars in each new foreclosure proceeding, except 1975
for tax foreclosure proceedings initiated under Chapter 323. or 1976
5721. of the Revised Code, for the purpose of supporting the 1977
county land reutilization corporation. Any filing fees collected 1978
under this division shall be in addition to any other filing fees 1979
collected at the time of the filing of the proceeding. On or 1980
before the twentieth day of each month, all moneys collected 1981
during the immediately preceding month pursuant to this division 1982
shall be deposited by the clerk of the court into the county 1983
treasury in the county land reutilization fund established under 1984
section 321.263 of the Revised Code. The county land reutilization 1985
corporation shall use all money deposited into the fund to perform 1986
any of the activities the corporation is authorized to perform 1987
under Chapter 1724. or division (D) of section 321.261 of the 1988
Revised Code.1989

       Sec. 2744.01.  As used in this chapter:1990

       (A) "Emergency call" means a call to duty, including, but not 1991
limited to, communications from citizens, police dispatches, and 1992
personal observations by peace officers of inherently dangerous 1993
situations that demand an immediate response on the part of a 1994
peace officer.1995

       (B) "Employee" means an officer, agent, employee, or servant, 1996
whether or not compensated or full-time or part-time, who is 1997
authorized to act and is acting within the scope of the officer's, 1998
agent's, employee's, or servant's employment for a political 1999
subdivision. "Employee" does not include an independent contractor 2000
and does not include any individual engaged by a school district 2001
pursuant to section 3319.301 of the Revised Code. "Employee" 2002
includes any elected or appointed official of a political 2003
subdivision. "Employee" also includes a person who has been 2004
convicted of or pleaded guilty to a criminal offense and who has 2005
been sentenced to perform community service work in a political 2006
subdivision whether pursuant to section 2951.02 of the Revised 2007
Code or otherwise, and a child who is found to be a delinquent 2008
child and who is ordered by a juvenile court pursuant to section 2009
2152.19 or 2152.20 of the Revised Code to perform community 2010
service or community work in a political subdivision.2011

       (C)(1) "Governmental function" means a function of a 2012
political subdivision that is specified in division (C)(2) of this 2013
section or that satisfies any of the following:2014

       (a) A function that is imposed upon the state as an 2015
obligation of sovereignty and that is performed by a political 2016
subdivision voluntarily or pursuant to legislative requirement;2017

       (b) A function that is for the common good of all citizens of 2018
the state;2019

       (c) A function that promotes or preserves the public peace, 2020
health, safety, or welfare; that involves activities that are not 2021
engaged in or not customarily engaged in by nongovernmental 2022
persons; and that is not specified in division (G)(2) of this 2023
section as a proprietary function.2024

       (2) A "governmental function" includes, but is not limited 2025
to, the following:2026

       (a) The provision or nonprovision of police, fire, emergency 2027
medical, ambulance, and rescue services or protection;2028

       (b) The power to preserve the peace; to prevent and suppress 2029
riots, disturbances, and disorderly assemblages; to prevent, 2030
mitigate, and clean up releases of oil and hazardous and extremely 2031
hazardous substances as defined in section 3750.01 of the Revised 2032
Code; and to protect persons and property;2033

       (c) The provision of a system of public education;2034

       (d) The provision of a free public library system;2035

       (e) The regulation of the use of, and the maintenance and 2036
repair of, roads, highways, streets, avenues, alleys, sidewalks, 2037
bridges, aqueducts, viaducts, and public grounds;2038

       (f) Judicial, quasi-judicial, prosecutorial, legislative, and 2039
quasi-legislative functions;2040

       (g) The construction, reconstruction, repair, renovation, 2041
maintenance, and operation of buildings that are used in 2042
connection with the performance of a governmental function, 2043
including, but not limited to, office buildings and courthouses;2044

       (h) The design, construction, reconstruction, renovation, 2045
repair, maintenance, and operation of jails, places of juvenile 2046
detention, workhouses, or any other detention facility, as defined 2047
in section 2921.01 of the Revised Code;2048

       (i) The enforcement or nonperformance of any law;2049

       (j) The regulation of traffic, and the erection or 2050
nonerection of traffic signs, signals, or control devices;2051

       (k) The collection and disposal of solid wastes, as defined 2052
in section 3734.01 of the Revised Code, including, but not limited 2053
to, the operation of solid waste disposal facilities, as 2054
"facilities" is defined in that section, and the collection and 2055
management of hazardous waste generated by households. As used in 2056
division (C)(2)(k) of this section, "hazardous waste generated by 2057
households" means solid waste originally generated by individual 2058
households that is listed specifically as hazardous waste in or 2059
exhibits one or more characteristics of hazardous waste as defined 2060
by rules adopted under section 3734.12 of the Revised Code, but 2061
that is excluded from regulation as a hazardous waste by those 2062
rules.2063

       (l) The provision or nonprovision, planning or design, 2064
construction, or reconstruction of a public improvement, 2065
including, but not limited to, a sewer system;2066

       (m) The operation of a job and family services department or 2067
agency, including, but not limited to, the provision of assistance 2068
to aged and infirm persons and to persons who are indigent;2069

       (n) The operation of a health board, department, or agency, 2070
including, but not limited to, any statutorily required or 2071
permissive program for the provision of immunizations or other 2072
inoculations to all or some members of the public, provided that a 2073
"governmental function" does not include the supply, manufacture, 2074
distribution, or development of any drug or vaccine employed in 2075
any such immunization or inoculation program by any supplier, 2076
manufacturer, distributor, or developer of the drug or vaccine;2077

       (o) The operation of mental health facilities, mental 2078
retardation or developmental disabilities facilities, alcohol 2079
treatment and control centers, and children's homes or agencies;2080

       (p) The provision or nonprovision of inspection services of 2081
all types, including, but not limited to, inspections in 2082
connection with building, zoning, sanitation, fire, plumbing, and 2083
electrical codes, and the taking of actions in connection with 2084
those types of codes, including, but not limited to, the approval 2085
of plans for the construction of buildings or structures and the 2086
issuance or revocation of building permits or stop work orders in 2087
connection with buildings or structures;2088

       (q) Urban renewal projects and the elimination of slum 2089
conditions, including the performance of any activity that a 2090
county land reutilization corporation is authorized to perform 2091
under Chapter 1724. or 5722. of the Revised Code;2092

       (r) Flood control measures;2093

       (s) The design, construction, reconstruction, renovation, 2094
operation, care, repair, and maintenance of a township cemetery;2095

       (t) The issuance of revenue obligations under section 140.06 2096
of the Revised Code;2097

       (u) The design, construction, reconstruction, renovation, 2098
repair, maintenance, and operation of any school athletic 2099
facility, school auditorium, or gymnasium or any recreational area 2100
or facility, including, but not limited to, any of the following:2101

       (i) A park, playground, or playfield;2102

       (ii) An indoor recreational facility;2103

       (iii) A zoo or zoological park;2104

       (iv) A bath, swimming pool, pond, water park, wading pool, 2105
wave pool, water slide, or other type of aquatic facility;2106

       (v) A golf course;2107

       (vi) A bicycle motocross facility or other type of 2108
recreational area or facility in which bicycling, skating, skate 2109
boarding, or scooter riding is engaged;2110

       (vii) A rope course or climbing walls;2111

       (viii) An all-purpose vehicle facility in which all-purpose 2112
vehicles, as defined in section 4519.01 of the Revised Code, are 2113
contained, maintained, or operated for recreational activities.2114

       (v) The provision of public defender services by a county or 2115
joint county public defender's office pursuant to Chapter 120. of 2116
the Revised Code;2117

       (w)(i) At any time before regulations prescribed pursuant to 2118
49 U.S.C.A 20153 become effective, the designation, establishment, 2119
design, construction, implementation, operation, repair, or 2120
maintenance of a public road rail crossing in a zone within a 2121
municipal corporation in which, by ordinance, the legislative 2122
authority of the municipal corporation regulates the sounding of 2123
locomotive horns, whistles, or bells;2124

       (ii) On and after the effective date of regulations 2125
prescribed pursuant to 49 U.S.C.A. 20153, the designation, 2126
establishment, design, construction, implementation, operation, 2127
repair, or maintenance of a public road rail crossing in such a 2128
zone or of a supplementary safety measure, as defined in 49 2129
U.S.C.A 20153, at or for a public road rail crossing, if and to 2130
the extent that the public road rail crossing is excepted, 2131
pursuant to subsection (c) of that section, from the requirement 2132
of the regulations prescribed under subsection (b) of that 2133
section.2134

       (x) A function that the general assembly mandates a political 2135
subdivision to perform.2136

       (D) "Law" means any provision of the constitution, statutes, 2137
or rules of the United States or of this state; provisions of 2138
charters, ordinances, resolutions, and rules of political 2139
subdivisions; and written policies adopted by boards of education. 2140
When used in connection with the "common law," this definition 2141
does not apply.2142

       (E) "Motor vehicle" has the same meaning as in section 2143
4511.01 of the Revised Code.2144

       (F) "Political subdivision" or "subdivision" means a 2145
municipal corporation, township, county, school district, or other 2146
body corporate and politic responsible for governmental activities 2147
in a geographic area smaller than that of the state. "Political 2148
subdivision" includes, but is not limited to, a county hospital 2149
commission appointed under section 339.14 of the Revised Code, 2150
board of hospital commissioners appointed for a municipal hospital 2151
under section 749.04 of the Revised Code, board of hospital 2152
trustees appointed for a municipal hospital under section 749.22 2153
of the Revised Code, regional planning commission created pursuant 2154
to section 713.21 of the Revised Code, county planning commission 2155
created pursuant to section 713.22 of the Revised Code, joint 2156
planning council created pursuant to section 713.231 of the 2157
Revised Code, interstate regional planning commission created 2158
pursuant to section 713.30 of the Revised Code, port authority 2159
created pursuant to section 4582.02 or 4582.26 of the Revised Code 2160
or in existence on December 16, 1964, regional council established 2161
by political subdivisions pursuant to Chapter 167. of the Revised 2162
Code, emergency planning district and joint emergency planning 2163
district designated under section 3750.03 of the Revised Code, 2164
joint emergency medical services district created pursuant to 2165
section 307.052 of the Revised Code, fire and ambulance district 2166
created pursuant to section 505.375 of the Revised Code, joint 2167
interstate emergency planning district established by an agreement 2168
entered into under that section, county solid waste management 2169
district and joint solid waste management district established 2170
under section 343.01 or 343.012 of the Revised Code, community 2171
school established under Chapter 3314. of the Revised Code, county 2172
land reutilization corporation organized under Chapter 1724. of 2173
the Revised Code, the county or counties served by a 2174
community-based correctional facility and program or district 2175
community-based correctional facility and program established and 2176
operated under sections 2301.51 to 2301.58 of the Revised Code, a 2177
community-based correctional facility and program or district 2178
community-based correctional facility and program that is so 2179
established and operated, and the facility governing board of a 2180
community-based correctional facility and program or district 2181
community-based correctional facility and program that is so 2182
established and operated.2183

       (G)(1) "Proprietary function" means a function of a political 2184
subdivision that is specified in division (G)(2) of this section 2185
or that satisfies both of the following:2186

       (a) The function is not one described in division (C)(1)(a) 2187
or (b) of this section and is not one specified in division (C)(2) 2188
of this section;2189

       (b) The function is one that promotes or preserves the public 2190
peace, health, safety, or welfare and that involves activities 2191
that are customarily engaged in by nongovernmental persons.2192

       (2) A "proprietary function" includes, but is not limited to, 2193
the following:2194

       (a) The operation of a hospital by one or more political 2195
subdivisions;2196

       (b) The design, construction, reconstruction, renovation, 2197
repair, maintenance, and operation of a public cemetery other than 2198
a township cemetery;2199

       (c) The establishment, maintenance, and operation of a 2200
utility, including, but not limited to, a light, gas, power, or 2201
heat plant, a railroad, a busline or other transit company, an 2202
airport, and a municipal corporation water supply system;2203

       (d) The maintenance, destruction, operation, and upkeep of a 2204
sewer system;2205

       (e) The operation and control of a public stadium, 2206
auditorium, civic or social center, exhibition hall, arts and 2207
crafts center, band or orchestra, or off-street parking facility.2208

       (H) "Public roads" means public roads, highways, streets, 2209
avenues, alleys, and bridges within a political subdivision. 2210
"Public roads" does not include berms, shoulders, rights-of-way, 2211
or traffic control devices unless the traffic control devices are 2212
mandated by the Ohio manual of uniform traffic control devices.2213

       (I) "State" means the state of Ohio, including, but not 2214
limited to, the general assembly, the supreme court, the offices 2215
of all elected state officers, and all departments, boards, 2216
offices, commissions, agencies, colleges and universities, 2217
institutions, and other instrumentalities of the state of Ohio. 2218
"State" does not include political subdivisions.2219

       Sec. 5709.12.  (A) As used in this section, "independent 2220
living facilities" means any residential housing facilities and 2221
related property that are not a nursing home, residential care 2222
facility, or residential facility as defined in division (A) of 2223
section 5701.13 of the Revised Code.2224

       (B) Lands, houses, and other buildings belonging to a county, 2225
township, or municipal corporation and used exclusively for the 2226
accommodation or support of the poor, or leased to the state or 2227
any political subdivision for public purposes shall be exempt from 2228
taxation. Real and tangible personal property belonging to 2229
institutions that is used exclusively for charitable purposes 2230
shall be exempt from taxation, including real property belonging 2231
to an institution that is a nonprofit corporation that receives a 2232
grant under the Thomas Alva Edison grant program authorized by 2233
division (C) of section 122.33 of the Revised Code at any time 2234
during the tax year and being held for leasing or resale to 2235
others. If, at any time during a tax year for which such property 2236
is exempted from taxation, the corporation ceases to qualify for 2237
such a grant, the director of development shall notify the tax 2238
commissioner, and the tax commissioner shall cause the property to 2239
be restored to the tax list beginning with the following tax year. 2240
All property owned and used by a nonprofit organization 2241
exclusively for a home for the aged, as defined in section 5701.13 2242
of the Revised Code, also shall be exempt from taxation.2243

       (C)(1) If a home for the aged described in division (B)(1) of 2244
section 5701.13 of the Revised Code is operated in conjunction 2245
with or at the same site as independent living facilities, the 2246
exemption granted in division (B) of this section shall include 2247
kitchen, dining room, clinic, entry ways, maintenance and storage 2248
areas, and land necessary for access commonly used by both 2249
residents of the home for the aged and residents of the 2250
independent living facilities. Other facilities commonly used by 2251
both residents of the home for the aged and residents of 2252
independent living units shall be exempt from taxation only if the 2253
other facilities are used primarily by the residents of the home 2254
for the aged. Vacant land currently unused by the home, and 2255
independent living facilities and the lands connected with them 2256
are not exempt from taxation. Except as provided in division 2257
(A)(1) of section 5709.121 of the Revised Code, property of a home 2258
leased for nonresidential purposes is not exempt from taxation.2259

       (2) Independent living facilities are exempt from taxation if 2260
they are operated in conjunction with or at the same site as a 2261
home for the aged described in division (B)(2) of section 5701.13 2262
of the Revised Code; operated by a corporation, association, or 2263
trust described in division (B)(1)(b) of that section; operated 2264
exclusively for the benefit of members of the corporation, 2265
association, or trust who are retired, aged, or infirm; and 2266
provided to those members without charge in consideration of their 2267
service, without compensation, to a charitable, religious, 2268
fraternal, or educational institution. For the purposes of 2269
division (C)(2) of this section, "compensation" does not include 2270
furnishing room and board, clothing, health care, or other 2271
necessities, or stipends or other de minimis payments to defray 2272
the cost thereof.2273

       (D)(1) A private corporation established under federal law, 2274
as defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, 2275
as amended, the objects of which include encouraging the 2276
advancement of science generally, or of a particular branch of 2277
science, the promotion of scientific research, the improvement of 2278
the qualifications and usefulness of scientists, or the increase 2279
and diffusion of scientific knowledge is conclusively presumed to 2280
be a charitable or educational institution. A private corporation 2281
established as a nonprofit corporation under the laws of a state,2282
that is exempt from federal income taxation under section 2283
501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26 2284
U.S.C.A. 1, as amended, and that has as its principal purpose one 2285
or more of the foregoing objects, also is conclusively presumed to 2286
be a charitable or educational institution.2287

       The fact that an organization described in this division 2288
operates in a manner that results in an excess of revenues over 2289
expenses shall not be used to deny the exemption granted by this 2290
section, provided such excess is used, or is held for use, for 2291
exempt purposes or to establish a reserve against future 2292
contingencies; and, provided further, that such excess may not be 2293
distributed to individual persons or to entities that would not be 2294
entitled to the tax exemptions provided by this chapter. Nor shall 2295
the fact that any scientific information diffused by the 2296
organization is of particular interest or benefit to any of its 2297
individual members be used to deny the exemption granted by this 2298
section, provided that such scientific information is available to 2299
the public for purchase or otherwise.2300

       (2) Division (D)(2) of this section does not apply to real 2301
property exempted from taxation under this section and division 2302
(A)(3) of section 5709.121 of the Revised Code and belonging to a 2303
nonprofit corporation described in division (D)(1) of this section 2304
that has received a grant under the Thomas Alva Edison grant 2305
program authorized by division (C) of section 122.33 of the 2306
Revised Code during any of the tax years the property was exempted 2307
from taxation.2308

       When a private corporation described in division (D)(1) of 2309
this section sells all or any portion of a tract, lot, or parcel 2310
of real estate that has been exempt from taxation under this 2311
section and section 5709.121 of the Revised Code, the portion sold 2312
shall be restored to the tax list for the year following the year 2313
of the sale and, except in connection with a sale and transfer of 2314
such a tract, lot, or parcel to a county land reutilization 2315
corporation organized under Chapter 1724. of the Revised Code, a 2316
charge shall be levied against the sold property in an amount 2317
equal to the tax savings on such property during the four tax 2318
years preceding the year the property is placed on the tax list. 2319
The tax savings equals the amount of the additional taxes that 2320
would have been levied if such property had not been exempt from 2321
taxation.2322

       The charge constitutes a lien of the state upon such property 2323
as of the first day of January of the tax year in which the charge 2324
is levied and continues until discharged as provided by law. The 2325
charge may also be remitted for all or any portion of such 2326
property that the tax commissioner determines is entitled to 2327
exemption from real property taxation for the year such property 2328
is restored to the tax list under any provision of the Revised 2329
Code, other than sections 725.02, 1728.10, 3735.67, 5709.40, 2330
5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84, 2331
upon an application for exemption covering the year such property 2332
is restored to the tax list filed under section 5715.27 of the 2333
Revised Code.2334

       (E) Real property held by an organization organized and 2335
operated exclusively for charitable purposes as described under 2336
section 501(c)(3) of the Internal Revenue Code and exempt from 2337
federal taxation under section 501(a) of the Internal Revenue 2338
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose 2339
of constructing or rehabilitating residences for eventual transfer 2340
to qualified low-income families through sale, lease, or land 2341
installment contract, shall be exempt from taxation.2342

       The exemption shall commence on the day title to the property 2343
is transferred to the organization and shall continue to the end 2344
of the tax year in which the organization transfers title to the 2345
property to a qualified low-income family. In no case shall the 2346
exemption extend beyond the second succeeding tax year following 2347
the year in which the title was transferred to the organization. 2348
If the title is transferred to the organization and from the 2349
organization to a qualified low-income family in the same tax 2350
year, the exemption shall continue to the end of that tax year. 2351
The proportionate amount of taxes that are a lien but not yet 2352
determined, assessed, and levied for the tax year in which title 2353
is transferred to the organization shall be remitted by the county 2354
auditor for each day of the year that title is held by the 2355
organization.2356

       Upon transferring the title to another person, the 2357
organization shall file with the county auditor an affidavit 2358
affirming that the title was transferred to a qualified low-income 2359
family or that the title was not transferred to a qualified 2360
low-income family, as the case may be; if the title was 2361
transferred to a qualified low-income family, the affidavit shall 2362
identify the transferee by name. If the organization transfers 2363
title to the property to anyone other than a qualified low-income 2364
family, the exemption, if it has not previously expired, shall 2365
terminate, and the property shall be restored to the tax list for 2366
the year following the year of the transfer and a charge shall be 2367
levied against the property in an amount equal to the amount of 2368
additional taxes that would have been levied if such property had 2369
not been exempt from taxation. The charge constitutes a lien of 2370
the state upon such property as of the first day of January of the 2371
tax year in which the charge is levied and continues until 2372
discharged as provided by law.2373

       The application for exemption shall be filed as otherwise 2374
required under section 5715.27 of the Revised Code, except that 2375
the organization holding the property shall file with its 2376
application documentation substantiating its status as an 2377
organization organized and operated exclusively for charitable 2378
purposes under section 501(c)(3) of the Internal Revenue Code and 2379
its qualification for exemption from federal taxation under 2380
section 501(a) of the Internal Revenue Code, and affirming its 2381
intention to construct or rehabilitate the property for the 2382
eventual transfer to qualified low-income families.2383

       As used in this division, "qualified low-income family" means 2384
a family whose income does not exceed two hundred per cent of the 2385
official federal poverty guidelines as revised annually in 2386
accordance with section 673(2) of the "Omnibus Budget 2387
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as 2388
amended, for a family size equal to the size of the family whose 2389
income is being determined.2390

       (F)(1)(a) Real property held by a county land reutilization 2391
corporation organized under Chapter 1724. of the Revised Code 2392
shall be exempt from taxation. Notwithstanding section 5715.27 of 2393
the Revised Code, a county land reutilization corporation is not 2394
required to apply to any county or state agency in order to 2395
qualify for the exemption.2396

       (b) Real property acquired or held by an electing subdivision 2397
other than a county land reutilization corporation on or after 2398
April 9, 2009, for the purpose of implementing an effective land 2399
reutilization program or for a related public purpose shall be 2400
exempt from taxation until sold or transferred by the electing 2401
subdivision. Notwithstanding section 5715.27 of the Revised Code, 2402
an electing subdivision is not required to apply to any county or 2403
state agency in order to qualify for an exemption with respect to 2404
property acquired or held for such purposes on or after such date, 2405
regardless of how the electing subdivision acquires the property.2406

       As used in this section, "electing subdivision" and "land 2407
reutilization program" have the same meanings as in section 2408
5722.01 of the Revised Code, and "county land reutilization 2409
corporation" means a county land reutilization corporation 2410
organized under Chapter 1724. of the Revised Code and any 2411
subsidiary wholly owned by such a county land reutilization 2412
corporation.2413

       The(2) An exemption authorized under division (F)(1) of this 2414
section shall commence on the day title to the property is 2415
transferred to the corporation or electing subdivision and shall 2416
continue to the end of the tax year in which the instrument 2417
transferring title from the corporation or subdivision to another 2418
owner is recorded, if the use to which the other owner puts the 2419
property does not qualify for an exemption under this section or 2420
any other section of the Revised Code. If the title to the 2421
property is transferred to the corporation and from the 2422
corporation, or to the subdivision and from the subdivision, in 2423
the same tax year, the exemption shall continue to the end of that 2424
tax year. The proportionate amount of taxes that are a lien but 2425
not yet determined, assessed, and levied for the tax year in which 2426
title is transferred to the corporation or subdivision shall be 2427
remitted by the county auditor for each day of the year that title 2428
is held by the corporation or subdivision. 2429

       Upon transferring the title to another person, the 2430
corporation or electing subdivision shall file with the county 2431
auditor an affidavit or conveyance form affirming that the title 2432
was transferred to such other person and shall identify the 2433
transferee by name. If the corporation or subdivision transfers 2434
title to the property to anyone that does not qualify or the use 2435
to which the property is put does not qualify the property for an 2436
exemption under this section or any other section of the Revised 2437
Code, the exemption, if it has not previously expired, shall 2438
terminate, and the property shall be restored to the tax list for 2439
the year following the year of the transfer. A charge shall be 2440
levied against the property in an amount equal to the amount of 2441
additional taxes that would have been levied if such property had 2442
not been exempt from taxation. The charge constitutes a lien of 2443
the state upon such property as of the first day of January of the 2444
tax year in which the charge is levied and continues until 2445
discharged as provided by law. 2446

       In lieu of the application for exemption otherwise required 2447
to be filed as required under section 5715.27 of the Revised Code, 2448
a countcounty land reutilization corporation holding the property 2449
shall, upon the request of any county or state agency, submit its 2450
articles of incorporation substantiating its status as a county 2451
land reutilization corporation.2452

       Sec. 5721.01.  (A) As used in this chapter:2453

       (1) "Delinquent lands" means all lands, including lands that 2454
are unimproved by any dwelling, upon which delinquent taxes, as 2455
defined in section 323.01 of the Revised Code, remain unpaid at 2456
the time a settlement is made between the county treasurer and 2457
auditor pursuant to division (C) of section 321.24 of the Revised 2458
Code.2459

       (2) "Delinquent vacant lands" means all lands that have been 2460
delinquent lands for at least one year and that are unimproved by 2461
any dwelling.2462

       (3) "County land reutilization corporation" means a county 2463
land reutilization corporation organized under Chapter 1724. of 2464
the Revised Code.2465

       (B) As used in sections 5719.04, 5721.03, and 5721.31 of the 2466
Revised Code and in any other sections of the Revised Code to 2467
which those sections are applicable, a "newspaper" or "newspaper 2468
of general circulation" has the same meaning as in section 7.12 of 2469
the Revised Code.2470

       Sec. 5721.03.  (A) At the time of making the delinquent land 2471
list, as provided in section 5721.011 of the Revised Code, the 2472
county auditor shall compile a delinquent tax list consisting of 2473
all lands on the delinquent land list on which taxes have become 2474
delinquent at the close of the collection period immediately 2475
preceding the making of the delinquent land list. The auditor 2476
shall also compile a delinquent vacant land tax list of all 2477
delinquent vacant lands prior to the institution of any 2478
foreclosure and forfeiture actions against delinquent vacant lands 2479
under section 5721.14 of the Revised Code or any foreclosure 2480
actions against delinquent vacant lands under section 5721.18 of 2481
the Revised Code.2482

       The delinquent tax list, and the delinquent vacant land tax 2483
list if one is compiled, shall contain all of the information 2484
included on the delinquent land list, except that, if the 2485
auditor's records show that the name of the person in whose name 2486
the property currently is listed is not the name that appears on 2487
the delinquent land list, the name used in the delinquent tax list 2488
or the delinquent vacant land tax list shall be the name of the 2489
person the auditor's records show as the person in whose name the 2490
property currently is listed.2491

       Lands that have been included in a previously published 2492
delinquent tax list shall not be included in the delinquent tax 2493
list so long as taxes have remained delinquent on such lands for 2494
the entire intervening time.2495

       In either list, there may be included lands that have been 2496
omitted in error from a prior list and lands with respect to which 2497
the auditor has received a certification that a delinquent tax 2498
contract has become void since the publication of the last 2499
previously published list, provided the name of the owner was 2500
stricken from a prior list under section 5721.02 of the Revised 2501
Code.2502

       (B)(1) The auditor shall cause the delinquent tax list and 2503
the delinquent vacant land tax list, if one is compiled, to be 2504
published twice within sixty days after the delivery of the 2505
delinquent land duplicate to the county treasurer, in a newspaper 2506
of general circulation in the county. The newspaper shall meet the 2507
requirements of section 7.12 of the Revised Code. The auditor may 2508
publish the list or lists on a pre-printedpreprinted insert in 2509
the newspaper. The cost of the second publication of the list or 2510
lists shall not exceed three-fourths of the cost of the first 2511
publication of the list or lists.2512

       The auditor shall insert display notices of the forthcoming 2513
publication of the delinquent tax list and, if it is to be 2514
published, the delinquent vacant land tax list once a week for two 2515
consecutive weeks in a newspaper of general circulation in the 2516
county. The display notices shall contain the times and methods of 2517
payment of taxes provided by law, including information concerning 2518
installment payments made in accordance with a written delinquent 2519
tax contract. The display notice for the delinquent tax list also 2520
shall include a notice that an interest charge will accrue on 2521
accounts remaining unpaid after the last day of November unless 2522
the taxpayer enters into a written delinquent tax contract to pay 2523
such taxes in installments. The display notice for the delinquent 2524
vacant land tax list if it is to be published also shall include a 2525
notice that delinquent vacant lands in the list are lands on which 2526
taxes have remained unpaid for one year after being certified 2527
delinquent, and that they are subject to foreclosure proceedings 2528
as provided in section 323.25, sections 323.65 to 323.79, or 2529
section 5721.18 of the Revised Code, or foreclosure and forfeiture 2530
proceedings as provided in section 5721.14 of the Revised Code. 2531
Each display notice also shall state that the lands are subject to 2532
a tax certificate sale under section 5721.32 or 5721.33 of the 2533
Revised Code or assignment to a county land reutilization 2534
corporation, as the case may be, and shall include any other 2535
information that the auditor considers pertinent to the purpose of 2536
the notice. The display notices shall be furnished by the auditor 2537
to the newspaper selected to publish the lists at least ten days 2538
before their first publication.2539

       (2) Publication of the list or lists may be made by a 2540
newspaper in installments, provided the complete publication of 2541
each list is made twice during the sixty-day period.2542

       (3) There shall be attached to the delinquent tax list a 2543
notice that the delinquent lands will be certified for foreclosure 2544
by the auditor unless the taxes, assessments, interest, and 2545
penalties due and owing on them are paid. There shall be attached 2546
to the delinquent vacant land tax list, if it is to be published, 2547
a notice that delinquent vacant lands will be certified for 2548
foreclosure or foreclosure and forfeiture by the auditor unless 2549
the taxes, assessments, interest, and penalties due and owing on 2550
them are paid within twenty-eight days after the final publication 2551
of the notice.2552

       (4) The auditor shall review the first publication of each 2553
list for accuracy and completeness and may correct any errors 2554
appearing in the list in the second publication.2555

       (5) Nothing in this section prohibits a foreclosure action 2556
from being brought against a parcel of land under section 323.25, 2557
sections 323.65 to 323.79, or section 5721.18 of the Revised Code 2558
before the delinquent tax list or delinquent vacant land tax list 2559
that includes the parcel is published pursuant to division (B)(1) 2560
of this section if the list is not published within the time 2561
prescribed by that division.2562

       (C) For the purposes of section 5721.18 of the Revised Code, 2563
land is first certified delinquent on the date of the 2564
certification of the delinquent land list containing that land.2565

       Sec. 5721.14.  Subject to division (A)(2) of this section, on 2566
receipt of a delinquent vacant land tax certificate or a master 2567
list of delinquent vacant tracts, a county prosecuting attorney 2568
shall institute a foreclosure proceeding under section 323.25, 2569
sections 323.65 to 323.79, or section 5721.18 of the Revised Code, 2570
or a foreclosure and forfeiture proceeding under this section. If 2571
the delinquent vacant land tax certificate or a master list of 2572
delinquent vacant tracts lists minerals or rights to minerals 2573
listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the 2574
Revised Code, the county prosecuting attorney may institute a 2575
foreclosure proceeding under section 323.25, sections 323.65 to 2576
323.79, or section 5721.18 of the Revised Code or a foreclosure 2577
and forfeiture proceeding under this section against such minerals 2578
or rights to minerals.2579

       (A)(1) The prosecuting attorney shall institute a proceeding 2580
under this section by filing, in the name of the county treasurer 2581
and with the clerk of a court with jurisdiction, a complaint that 2582
requests that the lien of the state on the property identified in 2583
the certificate or master list be foreclosed and that the property 2584
be forfeited to the state. The prosecuting attorney shall 2585
prosecute the proceeding to final judgment and satisfaction.2586

       (2) If the delinquent taxes, assessments, charges, penalties, 2587
and interest are paid prior to the time a complaint is filed, the 2588
prosecuting attorney shall not institute a proceeding under this 2589
section. If there is a copy of a written delinquent tax contract 2590
attached to the certificate or an asterisk next to an entry on the 2591
master list, or if a copy of a delinquent tax contract is received 2592
from the county auditor prior to the commencement of the 2593
proceeding under this section, the prosecuting attorney shall not 2594
institute the proceeding under this section unless the prosecuting 2595
attorney receives a certification of the county treasurer that the 2596
delinquent tax contract has become void.2597

       (B) Foreclosure and forfeiture proceedings instituted under 2598
this section constitute an action in rem. Prior to filing such an 2599
action in rem, the county prosecuting attorney shall cause a title 2600
search to be conducted for the purpose of identifying any 2601
lienholders or other persons with interests in the property that 2602
is subject to foreclosure and forfeiture. Following the title 2603
search, the action in rem shall be instituted by filing in the 2604
office of the clerk of a court with jurisdiction a complaint 2605
bearing a caption substantially in the form set forth in division 2606
(A) of section 5721.15 of the Revised Code.2607

       Any number of parcels may be joined in one action. Each 2608
separate parcel included in a complaint shall be given a serial 2609
number and shall be separately indexed and docketed by the clerk 2610
of the court in a book kept by the clerk for such purpose. A 2611
complaint shall contain the permanent parcel number of each parcel 2612
included in it, the full street address of the parcel when 2613
available, a description of the parcel as set forth in the 2614
certificate or master list, the name and address of the last known 2615
owner of the parcel if they appear on the general tax list, the 2616
name and address of each lienholder and other person with an 2617
interest in the parcel identified in the title search relating to 2618
the parcel that is required by this division, and the amount of 2619
taxes, assessments, charges, penalties, and interest due and 2620
unpaid with respect to the parcel. It is sufficient for the county 2621
treasurer to allege in the complaint that the certificate or 2622
master list has been duly filed by the county auditor with respect 2623
to each parcel listed, that the amount of money with respect to 2624
each parcel appearing to be due and unpaid is due and unpaid, and 2625
that there is a lien against each parcel, without setting forth 2626
any other or special matters. The prayer of the complaint shall be 2627
that the court issue an order that the lien of the state on each 2628
of the parcels included in the complaint be foreclosed, that the 2629
property be forfeited to the state, and that the land be offered 2630
for sale in the manner provided in section 5723.06 of the Revised 2631
Code.2632

       (C) Within thirty days after the filing of a complaint, the 2633
clerk of the court in which the complaint was filed shall cause a 2634
notice of foreclosure and forfeiture substantially in the form of 2635
the notice set forth in division (B) of section 5721.15 of the 2636
Revised Code to be published once a week for three consecutive 2637
weeks in a newspaper of general circulation in the county. In any 2638
county that has adopted a permanent parcel number system, the 2639
parcel may be described in the notice by parcel number only, 2640
instead of also with a complete legal description, if the county 2641
prosecuting attorney determines that the publication of the 2642
complete legal description is not necessary to provide reasonable 2643
notice of the foreclosure and forfeiture proceeding to the 2644
interested parties. If the complete legal description is not 2645
published, the notice shall indicate where the complete legal 2646
description may be obtained.2647

       After the third publication, the publisher shall file with 2648
the clerk of the court an affidavit stating the fact of the 2649
publication and including a copy of the notice of foreclosure and 2650
forfeiture as published. Service of process for purposes of the 2651
action in rem shall be considered as complete on the date of the 2652
last publication.2653

       Within thirty days after the filing of a complaint and before 2654
the date of the final publication of the notice of foreclosure and 2655
forfeiture, the clerk of the court also shall cause a copy of a 2656
notice substantially in the form of the notice set forth in 2657
division (C) of section 5721.15 of the Revised Code to be mailed 2658
by ordinary mail, with postage prepaid, to each person named in 2659
the complaint as being the last known owner of a parcel included 2660
in it, or as being a lienholder or other person with an interest 2661
in a parcel included in it. The notice shall be sent to the 2662
address of each such person, as set forth in the complaint, and 2663
the clerk shall enter the fact of such mailing upon the appearance 2664
docket. If the name and address of the last known owner of a 2665
parcel included in a complaint is not set forth in it, the county 2666
auditor shall file an affidavit with the clerk stating that the 2667
name and address of the last known owner does not appear on the 2668
general tax list.2669

       (D)(1) An answer may be filed in a foreclosure and forfeiture 2670
proceeding by any person owning or claiming any right, title, or 2671
interest in, or lien upon, any parcel described in the complaint. 2672
The answer shall contain the caption and number of the action and 2673
the serial number of the parcel concerned. The answer shall set 2674
forth the nature and amount of interest claimed in the parcel and 2675
any defense or objection to the foreclosure of the lien of the 2676
state for delinquent taxes, assessments, charges, penalties, and 2677
interest, as shown in the complaint. The answer shall be filed in 2678
the office of the clerk of the court, and a copy of the answer 2679
shall be served on the county prosecuting attorney not later than 2680
twenty-eight days after the date of final publication of the 2681
notice of foreclosure and forfeiture. If an answer is not filed 2682
within such time, a default judgment may be taken as to any parcel 2683
included in a complaint as to which no answer has been filed. A 2684
default judgment is valid and effective with respect to all 2685
persons owning or claiming any right, title, or interest in, or 2686
lien upon, any such parcel, notwithstanding that one or more of 2687
such persons are minors, incompetents, absentees or nonresidents 2688
of the state, or convicts in confinement.2689

       (2)(a) A receiver appointed pursuant to divisions (C)(2) and 2690
(3) of section 3767.41 of the Revised Code may file an answer 2691
pursuant to division (D)(1) of this section, but is not required 2692
to do so as a condition of receiving proceeds in a distribution 2693
under division (B)(2) of section 5721.17 of the Revised Code.2694

       (b) When a receivership under section 3767.41 of the Revised 2695
Code is associated with a parcel, the notice of foreclosure and 2696
forfeiture set forth in division (B) of section 5721.15 of the 2697
Revised Code and the notice set forth in division (C) of that 2698
section shall be modified to reflect the provisions of division 2699
(D)(2)(a) of this section.2700

       (E) At the trial of a foreclosure and forfeiture proceeding, 2701
the delinquent vacant land tax certificate or master list of 2702
delinquent vacant tracts filed by the county auditor with the 2703
county prosecuting attorney shall be prima-facie evidence of the 2704
amount and validity of the taxes, assessments, charges, penalties, 2705
and interest appearing due and unpaid on the parcel to which the 2706
certificate or master list relates and their nonpayment. If an 2707
answer is properly filed, the court may, in its discretion, and 2708
shall, at the request of the person filing the answer, grant a 2709
severance of the proceedings as to any parcel described in such 2710
answer for purposes of trial or appeal.2711

       (F) The conveyance by the owner of any parcel against which a 2712
complaint has been filed pursuant to this section at any time 2713
after the date of publication of the parcel on the delinquent 2714
vacant land tax list but before the date of a judgment of 2715
foreclosure and forfeiture pursuant to section 5721.16 of the 2716
Revised Code shall not nullify the right of the county to proceed 2717
with the foreclosure and forfeiture.2718

       Sec. 5721.18.  The county prosecuting attorney, upon the 2719
delivery to the prosecuting attorney by the county auditor of a 2720
delinquent land or delinquent vacant land tax certificate, or of a 2721
master list of delinquent or delinquent vacant tracts, shall 2722
institute a foreclosure proceeding under this section in the name 2723
of the county treasurer to foreclose the lien of the state, in any 2724
court with jurisdiction or in the county board of revision with 2725
jurisdiction pursuant to section 323.66 of the Revised Code, 2726
unless the taxes, assessments, charges, penalties, and interest 2727
are paid prior to the time a complaint is filed, or unless a 2728
foreclosure or foreclosure and forfeiture action has been or will 2729
be instituted under section 323.25, sections 323.65 to 323.79, or 2730
section 5721.14 of the Revised Code. If the delinquent land or 2731
delinquent vacant land tax certificate or the master list of 2732
delinquent or delinquent vacant tracts lists minerals or rights to 2733
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 2734
of the Revised Code, the county prosecuting attorney may institute 2735
a foreclosure proceeding in the name of the county treasurer, in 2736
any court with jurisdiction, to foreclose the lien of the state 2737
against such minerals or rights to minerals, unless the taxes, 2738
assessments, charges, penalties, and interest are paid prior to 2739
the time the complaint is filed, or unless a foreclosure or 2740
foreclosure and forfeiture action has been or will be instituted 2741
under section 323.25, sections 323.65 to 323.79, or section 2742
5721.14 of the Revised Code.2743

       Nothing in this section or section 5721.03 of the Revised 2744
Code prohibits the prosecuting attorney from instituting a 2745
proceeding under this section before the delinquent tax list or 2746
delinquent vacant land tax list that includes the parcel is 2747
published pursuant to division (B) of section 5721.03 of the 2748
Revised Code if the list is not published within the time 2749
prescribed by that division. The prosecuting attorney shall 2750
prosecute the proceeding to final judgment and satisfaction. 2751
Within ten days after obtaining a judgment, the prosecuting 2752
attorney shall notify the treasurer in writing that judgment has 2753
been rendered. If there is a copy of a written delinquent tax 2754
contract attached to the certificate or an asterisk next to an 2755
entry on the master list, or if a copy of a delinquent tax 2756
contract is received from the auditor prior to the commencement of 2757
the proceeding under this section, the prosecuting attorney shall 2758
not institute the proceeding under this section, unless the 2759
prosecuting attorney receives a certification of the treasurer 2760
that the delinquent tax contract has become void.2761

       (A) This division applies to all foreclosure proceedings not 2762
instituted and prosecuted under section 323.25 of the Revised Code 2763
or division (B) or (C) of this section. The foreclosure 2764
proceedings shall be instituted and prosecuted in the same manner 2765
as is provided by law for the foreclosure of mortgages on land, 2766
except that, if service by publication is necessary, such 2767
publication shall be made once a week for three consecutive weeks 2768
instead of as provided by the Rules of Civil Procedure, and the 2769
service shall be complete at the expiration of three weeks after 2770
the date of the first publication. In any proceeding prosecuted 2771
under this section, if the prosecuting attorney determines that 2772
service upon a defendant may be obtained ultimately only by 2773
publication, the prosecuting attorney may cause service to be made 2774
simultaneously by certified mail, return receipt requested, 2775
ordinary mail, and publication.2776

       In any county that has adopted a permanent parcel number 2777
system, the parcel may be described in the notice by parcel number 2778
only, instead of also with a complete legal description, if the 2779
prosecuting attorney determines that the publication of the 2780
complete legal description is not necessary to provide reasonable 2781
notice of the foreclosure proceeding to the interested parties. If 2782
the complete legal description is not published, the notice shall 2783
indicate where the complete legal description may be obtained.2784

       It is sufficient, having been made a proper party to the 2785
foreclosure proceeding, for the treasurer to allege in the 2786
treasurer's complaint that the certificate or master list has been 2787
duly filed by the auditor, that the amount of money appearing to 2788
be due and unpaid is due and unpaid, and that there is a lien 2789
against the property described in the certificate or master list, 2790
without setting forth in the complaint any other or special matter 2791
relating to the foreclosure proceeding. The prayer of the 2792
complaint shall be that the court or the county board of revision 2793
with jurisdiction pursuant to section 323.66 of the Revised Code 2794
issue an order that the property be sold or conveyed by the 2795
sheriff or otherwise be disposed of, and the equity of redemption 2796
be extinguished, according to the alternative redemption 2797
procedures prescribed in sections 323.65 to 323.79 of the Revised 2798
Code, or if the action is in the municipal court by the bailiff, 2799
in the manner provided in section 5721.19 of the Revised Code.2800

       In the foreclosure proceeding, the treasurer may join in one 2801
action any number of lots or lands, but the decree shall be 2802
rendered separately, and any proceedings may be severed, in the 2803
discretion of the court or board of revision, for the purpose of 2804
trial or appeal, and the court or board of revision shall make 2805
such order for the payment of costs as is considered proper. The 2806
certificate or master list filed by the auditor with the 2807
prosecuting attorney is prima-facie evidence at the trial of the 2808
foreclosure action of the amount and validity of the taxes, 2809
assessments, charges, penalties, and interest appearing due and 2810
unpaid and of their nonpayment.2811

       (B) Foreclosure proceedings constituting an action in rem may 2812
be commenced by the filing of a complaint after the end of the 2813
second year from the date on which the delinquency was first 2814
certified by the auditor. Prior to filing such an action in rem, 2815
the prosecuting attorney shall cause a title search to be 2816
conducted for the purpose of identifying any lienholders or other 2817
persons with interests in the property subject to foreclosure. 2818
Following the title search, the action in rem shall be instituted 2819
by filing in the office of the clerk of a court with jurisdiction 2820
a complaint bearing a caption substantially in the form set forth 2821
in division (A) of section 5721.181 of the Revised Code.2822

       Any number of parcels may be joined in one action. Each 2823
separate parcel included in a complaint shall be given a serial 2824
number and shall be separately indexed and docketed by the clerk 2825
of the court in a book kept by the clerk for such purpose. A 2826
complaint shall contain the permanent parcel number of each parcel 2827
included in it, the full street address of the parcel when 2828
available, a description of the parcel as set forth in the 2829
certificate or master list, the name and address of the last known 2830
owner of the parcel if they appear on the general tax list, the 2831
name and address of each lienholder and other person with an 2832
interest in the parcel identified in the title search relating to 2833
the parcel that is required by this division, and the amount of 2834
taxes, assessments, charges, penalties, and interest due and 2835
unpaid with respect to the parcel. It is sufficient for the 2836
treasurer to allege in the complaint that the certificate or 2837
master list has been duly filed by the auditor with respect to 2838
each parcel listed, that the amount of money with respect to each 2839
parcel appearing to be due and unpaid is due and unpaid, and that 2840
there is a lien against each parcel, without setting forth any 2841
other or special matters. The prayer of the complaint shall be 2842
that the court issue an order that the land described in the 2843
complaint be sold in the manner provided in section 5721.19 of the 2844
Revised Code.2845

       (1) Within thirty days after the filing of a complaint, the 2846
clerk of the court in which the complaint was filed shall cause a 2847
notice of foreclosure substantially in the form of the notice set 2848
forth in division (B) of section 5721.181 of the Revised Code to 2849
be published once a week for three consecutive weeks in a 2850
newspaper of general circulation in the county. The newspaper 2851
shall meet the requirements of section 7.12 of the Revised Code. 2852
In any county that has adopted a permanent parcel number system, 2853
the parcel may be described in the notice by parcel number only, 2854
instead of also with a complete legal description, if the 2855
prosecuting attorney determines that the publication of the 2856
complete legal description is not necessary to provide reasonable 2857
notice of the foreclosure proceeding to the interested parties. If 2858
the complete legal description is not published, the notice shall 2859
indicate where the complete legal description may be obtained.2860

       After the third publication, the publisher shall file with 2861
the clerk of the court an affidavit stating the fact of the 2862
publication and including a copy of the notice of foreclosure as 2863
published. Service of process for purposes of the action in rem 2864
shall be considered as complete on the date of the last 2865
publication.2866

       Within thirty days after the filing of a complaint and before 2867
the final date of publication of the notice of foreclosure, the 2868
clerk of the court also shall cause a copy of a notice 2869
substantially in the form of the notice set forth in division (C) 2870
of section 5721.181 of the Revised Code to be mailed by certified 2871
mail, with postage prepaid, to each person named in the complaint 2872
as being the last known owner of a parcel included in it, or as 2873
being a lienholder or other person with an interest in a parcel 2874
included in it. The notice shall be sent to the address of each 2875
such person, as set forth in the complaint, and the clerk shall 2876
enter the fact of such mailing upon the appearance docket. If the 2877
name and address of the last known owner of a parcel included in a 2878
complaint is not set forth in it, the auditor shall file an 2879
affidavit with the clerk stating that the name and address of the 2880
last known owner does not appear on the general tax list.2881

       (2)(a) An answer may be filed in an action in rem under this 2882
division by any person owning or claiming any right, title, or 2883
interest in, or lien upon, any parcel described in the complaint. 2884
The answer shall contain the caption and number of the action and 2885
the serial number of the parcel concerned. The answer shall set 2886
forth the nature and amount of interest claimed in the parcel and 2887
any defense or objection to the foreclosure of the lien of the 2888
state for delinquent taxes, assessments, charges, penalties, and 2889
interest as shown in the complaint. The answer shall be filed in 2890
the office of the clerk of the court, and a copy of the answer 2891
shall be served on the prosecuting attorney, not later than 2892
twenty-eight days after the date of final publication of the 2893
notice of foreclosure. If an answer is not filed within such time, 2894
a default judgment may be taken as to any parcel included in a 2895
complaint as to which no answer has been filed. A default judgment 2896
is valid and effective with respect to all persons owning or 2897
claiming any right, title, or interest in, or lien upon, any such 2898
parcel, notwithstanding that one or more of such persons are 2899
minors, incompetents, absentees or nonresidents of the state, or 2900
convicts in confinement.2901

       (b)(i) A receiver appointed pursuant to divisions (C)(2) and 2902
(3) of section 3767.41 of the Revised Code may file an answer 2903
pursuant to division (B)(2)(a) of this section, but is not 2904
required to do so as a condition of receiving proceeds in a 2905
distribution under division (B)(1) of section 5721.17 of the 2906
Revised Code.2907

       (ii) When a receivership under section 3767.41 of the Revised 2908
Code is associated with a parcel, the notice of foreclosure set 2909
forth in division (B) of section 5721.181 of the Revised Code and 2910
the notice set forth in division (C) of that section shall be 2911
modified to reflect the provisions of division (B)(2)(b)(i) of 2912
this section.2913

       (3) At the trial of an action in rem under this division, the 2914
certificate or master list filed by the auditor with the 2915
prosecuting attorney shall be prima-facie evidence of the amount 2916
and validity of the taxes, assessments, charges, penalties, and 2917
interest appearing due and unpaid on the parcel to which the 2918
certificate or master list relates and their nonpayment. If an 2919
answer is properly filed, the court may, in its discretion, and 2920
shall, at the request of the person filing the answer, grant a 2921
severance of the proceedings as to any parcel described in such 2922
answer for purposes of trial or appeal.2923

       (C) In addition to the actions in rem authorized under 2924
division (B) of this section and section 5721.14 of the Revised 2925
Code, an action in rem may be commenced under this division. An 2926
action commenced under this division shall conform to all of the 2927
requirements of division (B) of this section except as follows:2928

       (1) The prosecuting attorney shall not cause a title search 2929
to be conducted for the purpose of identifying any lienholders or 2930
other persons with interests in the property subject to 2931
foreclosure, except that the prosecuting attorney shall cause a 2932
title search to be conducted to identify any receiver's lien.2933

       (2) The names and addresses of lienholders and persons with 2934
an interest in the parcel shall not be contained in the complaint, 2935
and notice shall not be mailed to lienholders and persons with an 2936
interest as provided in division (B)(1) of this section, except 2937
that the name and address of a receiver under section 3767.41 of 2938
the Revised Code shall be contained in the complaint and notice 2939
shall be mailed to the receiver.2940

       (3) With respect to the forms applicable to actions commenced 2941
under division (B) of this section and contained in section 2942
5721.181 of the Revised Code:2943

       (a) The notice of foreclosure prescribed by division (B) of 2944
section 5721.181 of the Revised Code shall be revised to exclude 2945
any reference to the inclusion of the name and address of each 2946
lienholder and other person with an interest in the parcel 2947
identified in a statutorily required title search relating to the 2948
parcel, and to exclude any such names and addresses from the 2949
published notice, except that the revised notice shall refer to 2950
the inclusion of the name and address of a receiver under section 2951
3767.41 of the Revised Code and the published notice shall include 2952
the receiver's name and address. The notice of foreclosure also 2953
shall include the following in boldface type:2954

       "If pursuant to the action the parcel is sold, the sale shall 2955
not affect or extinguish any lien or encumbrance with respect to 2956
the parcel other than a receiver's lien and other than the lien 2957
for land taxes, assessments, charges, interest, and penalties for 2958
which the lien is foreclosed and in satisfaction of which the 2959
property is sold. All other liens and encumbrances with respect to 2960
the parcel shall survive the sale."2961

       (b) The notice to the owner, lienholders, and other persons 2962
with an interest in a parcel shall be a notice only to the owner 2963
and to any receiver under section 3767.41 of the Revised Code, and 2964
the last two sentences of the notice shall be omitted.2965

       (4) As used in this division, a "receiver's lien" means the 2966
lien of a receiver appointed pursuant to divisions (C)(2) and (3) 2967
of section 3767.41 of the Revised Code that is acquired pursuant 2968
to division (H)(2)(b) of that section for any unreimbursed 2969
expenses and other amounts paid in accordance with division (F) of 2970
that section by the receiver and for the fees of the receiver 2971
approved pursuant to division (H)(1) of that section.2972

       (D) If the prosecuting attorney determines that an action in 2973
rem under division (B) or (C) of this section is precluded by law, 2974
then foreclosure proceedings shall be filed pursuant to division 2975
(A) of this section, and the complaint in the action in personam 2976
shall set forth the grounds upon which the action in rem is 2977
precluded.2978

       (E) The conveyance by the owner of any parcel against which a 2979
complaint has been filed pursuant to this section at any time 2980
after the date of publication of the parcel on the delinquent tax 2981
list but before the date of a judgment of foreclosure pursuant to 2982
section 5721.19 of the Revised Code shall not nullify the right of 2983
the county to proceed with the foreclosure.2984

       Sec. 5721.19.  (A) In its judgment of foreclosure rendered 2985
with respect to actions filed pursuant to section 5721.18 of the 2986
Revised Code, the court or the county board of revision with 2987
jurisdiction pursuant to section 323.66 of the Revised Code shall 2988
enter a finding with respect to each parcel of the amount of the 2989
taxes, assessments, charges, penalties, and interest, and the 2990
costs incurred in the foreclosure proceeding instituted against 2991
it, that are due and unpaid. The court or the county board of 2992
revision shall order such premises to be transferred pursuant to 2993
division (I) of this section or may order each parcel to be sold, 2994
without appraisal, for not less than either of the following:2995

       (1) The fair market value of the parcel, as determined by the 2996
county auditor, plus the costs incurred in the foreclosure 2997
proceeding;2998

       (2) The total amount of the finding entered by the court or 2999
the county board of revision, including all taxes, assessments, 3000
charges, penalties, and interest payable subsequent to the 3001
delivery to the county prosecuting attorney of the delinquent land 3002
tax certificate or master list of delinquent tracts and prior to 3003
the transfer of the deed of the parcel to the purchaser following 3004
confirmation of sale, plus the costs incurred in the foreclosure 3005
proceeding. For purposes of determining such amount, the county 3006
treasurer may estimate the amount of taxes, assessments, interest, 3007
penalties, and costs that will be payable at the time the deed of 3008
the property is transferred to the purchaser.3009

       Notwithstanding the minimum sales price provisions of 3010
divisions (A)(1) and (2) of this section to the contrary, a parcel 3011
sold pursuant to this section shall not be sold for less than the 3012
amount described in division (A)(2) of this section if the highest 3013
bidder is the owner of record of the parcel immediately prior to 3014
the judgment of foreclosure or a member of the following class of 3015
parties connected to that owner: a member of that owner's 3016
immediate family, a person with a power of attorney appointed by 3017
that owner who subsequently transfers the parcel to the owner, a 3018
sole proprietorship owned by that owner or a member of that 3019
owner's immediate family, or a partnership, trust, business trust, 3020
corporation, or association in which the owner or a member of the 3021
owner's immediate family owns or controls directly or indirectly 3022
more than fifty per cent. If a parcel sells for less than the 3023
amount described in division (A)(2) of this section, the officer 3024
conducting the sale shall require the buyer to complete an 3025
affidavit stating that the buyer is not the owner of record 3026
immediately prior to the judgment of foreclosure or a member of 3027
the specified class of parties connected to that owner, and the 3028
affidavit shall become part of the court records of the 3029
proceeding. If the county auditor discovers within three years 3030
after the date of the sale that a parcel was sold to that owner or 3031
a member of the specified class of parties connected to that owner 3032
for a price less than the amount so described, and if the parcel 3033
is still owned by that owner or a member of the specified class of 3034
parties connected to that owner, the auditor within thirty days 3035
after such discovery shall add the difference between that amount 3036
and the sale price to the amount of taxes that then stand charged 3037
against the parcel and is payable at the next succeeding date for 3038
payment of real property taxes. As used in this paragraph, 3039
"immediate family" means a spouse who resides in the same 3040
household and children.3041

       (B) Each parcel affected by the court's finding and order of 3042
sale shall be separately sold, unless the court orders any of such 3043
parcels to be sold together.3044

       Each parcel shall be advertised and sold by the officer to 3045
whom the order of sale is directed in the manner provided by law 3046
for the sale of real property on execution. The advertisement for 3047
sale of each parcel shall be published once a week for three 3048
consecutive weeks and shall include the date on which a second 3049
sale will be conducted if no bid is accepted at the first sale. 3050
Any number of parcels may be included in one advertisement.3051

       The notice of the advertisement shall be substantially in the 3052
form of the notice set forth in section 5721.191 of the Revised 3053
Code. In any county that has adopted a permanent parcel number 3054
system, the parcel may be described in the notice by parcel number 3055
only, instead of also with a complete legal description, if the 3056
prosecuting attorney determines that the publication of the 3057
complete legal description is not necessary to provide reasonable 3058
notice of the foreclosure sale to potential bidders. If the 3059
complete legal description is not published, the notice shall 3060
indicate where the complete legal description may be obtained.3061

       (C)(1) Whenever the officer charged to conduct the sale 3062
offers any parcel for sale the officer first shall read aloud a 3063
complete legal description of the parcel, or in the alternative, 3064
may read aloud only a summary description, including the complete 3065
street address of the parcel, if any, and a parcel number if the 3066
county has adopted a permanent parcel number system and if the 3067
advertising notice prepared pursuant to this section includes a 3068
complete legal description or indicates where the complete legal 3069
description may be obtained. Whenever the officer charged to 3070
conduct the sale offers any parcel for sale and no bids are made 3071
equal to the lesser of the amounts described in divisions (A)(1) 3072
and (2) of this section, the officer shall adjourn the sale of the 3073
parcel to the second date that was specified in the advertisement 3074
of sale. The second date shall be not less than two weeks or more 3075
than six weeks from the day on which the parcel was first offered 3076
for sale. The second sale shall be held at the same place and 3077
commence at the same time as set forth in the advertisement of 3078
sale. The officer shall offer any parcel not sold at the first 3079
sale. Upon the conclusion of any sale, or if any parcel remains 3080
unsold after being offered at two sales, the officer conducting 3081
the sale shall report the results to the court.3082

       (2)(a) If a parcel remains unsold after being offered at two 3083
sales, or one sale in the case of abandoned lands foreclosed under 3084
sections 323.65 to 323.79 of the Revised Code, or if a parcel 3085
sells at any sale but the amount of the price is less than the 3086
costs incurred in the proceeding instituted against the parcel 3087
under section 5721.18 of the Revised Code, then the clerk of the 3088
court shall certify to the county auditor the amount of those 3089
costs that remains unpaid. At the next semiannual apportionment of 3090
real property taxes that occurs following any such certification, 3091
the auditor shall reduce the real property taxes that the auditor 3092
otherwise would distribute to each taxing district. In making the 3093
reductions, the auditor shall subtract from the otherwise 3094
distributable real property taxes to a taxing district an amount 3095
that shall be determined by multiplying the certified costs by a 3096
fraction the numerator of which shall be the amount of the taxes, 3097
assessments, charges, penalties, and interest on the parcel owed 3098
to that taxing district at the time the parcel first was offered 3099
for sale pursuant to this section, and the denominator of which 3100
shall be the total of the taxes, assessments, charges, penalties, 3101
and interest on the parcel owed to all the taxing districts at 3102
that time. The auditor promptly shall pay to the clerk of the 3103
court the amounts of the reductions.3104

       (b) If reductions occur pursuant to division (C)(2)(a) of 3105
this section, and if at a subsequent time a parcel is sold at a 3106
foreclosure sale or a forfeiture sale pursuant to Chapter 5723. of 3107
the Revised Code, then, notwithstanding other provisions of the 3108
Revised Code, except section 5721.17 of the Revised Code, 3109
governing the distribution of the proceeds of a foreclosure or 3110
forfeiture sale, the proceeds first shall be distributed to 3111
reimburse the taxing districts subjected to reductions in their 3112
otherwise distributable real property taxes. The distributions 3113
shall be based on the same proportions used for purposes of 3114
division (C)(2)(a) of this section.3115

       (3) The court, in its discretion, may order any parcel not 3116
sold pursuant to the original order of sale to be advertised and 3117
offered for sale at a subsequent foreclosure sale. For such 3118
purpose, the court may direct the parcel to be appraised and fix a 3119
minimum price for which it may be sold.3120

       (D) Except as otherwise provided in division (B)(1) of 3121
section 5721.17 of the Revised Code, upon the confirmation of a 3122
sale, the proceeds of the sale shall be applied as follows:3123

       (1) The costs incurred in any proceeding filed against the 3124
parcel pursuant to section 5721.18 of the Revised Code shall be 3125
paid first.3126

       (2) Following the payment required by division (D)(1) of this 3127
section, the part of the proceeds that is equal to five per cent 3128
of the taxes and assessments due shall be deposited in equal 3129
shares into each of the delinquent tax and assessment collection 3130
funds created pursuant to section 321.261 of the Revised Code. If 3131
a county land reutilization corporation is operating in the 3132
county, the board of county commissioners, by resolution, may 3133
provide that an additional amount, not to exceed five per cent of 3134
such taxes and assessments, shall be credited to the county land 3135
reutilization corporation fund created by section 321.263 of the 3136
Revised Code to pay for the corporation's expenses. If such a 3137
resolution is in effect, the percentage of such taxes and 3138
assessments so provided shall be credited to that fund.3139

       (3) Following the payment required by division (D)(2) of this 3140
section, the amount found due for taxes, assessments, charges, 3141
penalties, and interest shall be paid, including all taxes, 3142
assessments, charges, penalties, and interest payable subsequent 3143
to the delivery to the county prosecuting attorney of the 3144
delinquent land tax certificate or master list of delinquent 3145
tracts and prior to the transfer of the deed of the parcel to the 3146
purchaser following confirmation of sale. If the proceeds 3147
available for distribution pursuant to division (D)(3) of this 3148
section are sufficient to pay the entire amount of those taxes, 3149
assessments, charges, penalties, and interest, the portion of the 3150
proceeds representing taxes, interest, and penalties shall be paid 3151
to each claimant in proportion to the amount of taxes levied by 3152
the claimant in the preceding tax year, and the amount 3153
representing assessments and other charges shall be paid to each 3154
claimant in the order in which they became due. If the proceeds 3155
are not sufficient to pay that entire amount, the proportion of 3156
the proceeds representing taxes, penalties, and interest shall be 3157
paid to each claimant in the same proportion that the amount of 3158
taxes levied by the claimant against the parcel in the preceding 3159
tax year bears to the taxes levied by all such claimants against 3160
the parcel in the preceding tax year, and the proportion of the 3161
proceeds representing items of assessments and other charges shall 3162
be credited to those items in the order in which they became due.3163

       (E) If the proceeds from the sale of a parcel are 3164
insufficient to pay in full the amount of the taxes, assessments, 3165
charges, penalties, and interest which are due and unpaid; the 3166
costs incurred in the foreclosure proceeding instituted against it 3167
which are due and unpaid; and, if division (B)(1) of section 3168
5721.17 of the Revised Code is applicable, any notes issued by a 3169
receiver pursuant to division (F) of section 3767.41 of the 3170
Revised Code and any receiver's lien as defined in division (C)(4) 3171
of section 5721.18 of the Revised Code, the court, pursuant to 3172
section 5721.192 of the Revised Code, may enter a deficiency 3173
judgment against the owner of record of the parcel for the unpaid 3174
amount. If that owner of record is a corporation, the court may 3175
enter the deficiency judgment against the stockholder holding a 3176
majority of that corporation's stock.3177

       If after distribution of proceeds from the sale of the parcel 3178
under division (D) of this section the amount of proceeds to be 3179
applied to pay the taxes, assessments, charges, penalties, 3180
interest, and costs is insufficient to pay them in full, and the 3181
court does not enter a deficiency judgment against the owner of 3182
record pursuant to this division, the taxes, assessments, charges, 3183
penalties, interest, and costs shall be deemed satisfied.3184

       (F)(1) Upon confirmation of a sale, a spouse of the party 3185
charged with the delinquent taxes or assessments shall thereby be 3186
barred of the right of dower in the property sold, though such 3187
spouse was not a party to the action. No statute of limitations 3188
shall apply to such action. When the land or lots stand charged on 3189
the tax duplicate as certified delinquent, it is not necessary to 3190
make the state a party to the foreclosure proceeding, but the 3191
state shall be deemed a party to such action through and be 3192
represented by the county treasurer.3193

       (2) Except as otherwise provided in divisions (F)(3) and (G) 3194
of this section, unless such land or lots were previously redeemed 3195
pursuant to section 5721.25 of the Revised Code, upon the filing 3196
of the entry of confirmation of any sale or the expiration of the 3197
alternative redemption period as defined in section 323.65 of the 3198
Revised Code, if applicable, the title to such land or lots shall 3199
be incontestable in the purchaser and shall be free and clear of 3200
all liens and encumbrances, except a federal tax lien notice of 3201
which is properly filed in accordance with section 317.09 of the 3202
Revised Code prior to the date that a foreclosure proceeding is 3203
instituted pursuant to division (B) of section 5721.18 of the 3204
Revised Code and the easements and covenants of record running 3205
with the land or lots that were created prior to the time the 3206
taxes or assessments, for the nonpayment of which the land or lots 3207
are sold at foreclosure, became due and payable.3208

       (3) When proceedings for foreclosure are instituted under 3209
division (C) of section 5721.18 of the Revised Code, unless the 3210
land or lots were previously redeemed pursuant to section 5721.25 3211
of the Revised Code or before the expiration of the alternative 3212
redemption period, upon the filing of the entry of confirmation of 3213
sale or after the expiration of the alternative redemption period, 3214
as may apply to the case, the title to such land or lots shall be 3215
incontestable in the purchaser and shall be free of any receiver's 3216
lien as defined in division (C)(4) of section 5721.18 of the 3217
Revised Code and, except as otherwise provided in division (G) of 3218
this section, the liens for land taxes, assessments, charges, 3219
interest, and penalties for which the lien was foreclosed and in 3220
satisfaction of which the property was sold. All other liens and 3221
encumbrances with respect to the land or lots shall survive the 3222
sale.3223

       (4) The title shall not be invalid because of any 3224
irregularity, informality, or omission of any proceedings under 3225
this chapter, or in any processes of taxation, if such 3226
irregularity, informality, or omission does not abrogate the 3227
provision for notice to holders of title, lien, or mortgage to, or 3228
other interests in, such foreclosed lands or lots, as prescribed 3229
in this chapter.3230

       (G) If a parcel is sold under this section for the amount 3231
described in division (A)(2) of this section, and the county 3232
treasurer's estimate exceeds the amount of taxes, assessments, 3233
interest, penalties, and costs actually payable when the deed is 3234
transferred to the purchaser, the officer who conducted the sale 3235
shall refund to the purchaser the difference between the estimate 3236
and the amount actually payable. If the amount of taxes, 3237
assessments, interest, penalties, and costs actually payable when 3238
the deed is transferred to the purchaser exceeds the county 3239
treasurer's estimate, the officer shall certify the amount of the 3240
excess to the treasurer, who shall enter that amount on the real 3241
and public utility property tax duplicate opposite the property; 3242
the amount of the excess shall be payable at the next succeeding 3243
date prescribed for payment of taxes in section 323.12 of the 3244
Revised Code.3245

       (H) If a parcel is sold or transferred under this section or 3246
sections 323.28 and 323.65 to 323.78323.79 of the Revised Code, 3247
the officer who conducted the sale or made the transfer of the 3248
property shall collect the recording fee and any associated costs 3249
to cover the recording from the purchaser or transferee at the 3250
time of the sale or transfer and, following confirmation of the 3251
sale or transfer, shall execute and record the deed conveying 3252
title to the parcel to the purchaser or transferee. For purposes 3253
of recording such deed, by placement of a bid or making a 3254
statement of interest by any party ultimately awarded the parcel, 3255
that purchaser or transferee thereby appoints the officer who 3256
makes the sale or is charged with executing and delivering the 3257
deed as agent for the purchaser or transferee for the sole purpose 3258
of accepting delivery of the deed. For such purposes, the 3259
confirmation of any such sale or order to transfer the parcel 3260
without appraisal or sale shall be deemed delivered upon the 3261
confirmation of such sale or transfer.3262

       (I) Notwithstanding section 5722.03 of the Revised Code, if 3263
the complaint alleges that the property is delinquent vacant land 3264
as defined in section 5721.01 of the Revised Code, abandoned lands 3265
as defined in section 323.65 of the Revised Code, or lands 3266
described in division (E)(F) of section 5722.01 of the Revised 3267
Code, and the value of the taxes, assessments, penalties, 3268
interest, and all other charges and costs of the action exceed the 3269
auditor's fair market value of the parcel, then the court or board 3270
of revision having jurisdiction over the matter on motion of the 3271
plaintiff, or on the court's or board's own motion, shall, upon 3272
any adjudication of foreclosure, order, without appraisal and 3273
without sale, the fee simple title of the property to be 3274
transferred to and vested in an electing subdivision as defined in 3275
division (A) of section 5722.01 of the Revised Code. For purposes 3276
of determining whether the taxes, assessments, penalties, 3277
interest, and all other charges and costs of the action exceed the 3278
actual fair market value of the parcel, the auditor's most current 3279
valuation shall be rebuttably presumed to be, and constitute 3280
prima-facie evidence of, the fair market value of the parcel. In 3281
such case, the filing for journalization of a decree of 3282
foreclosure ordering that direct transfer without appraisal or 3283
sale shall constitute confirmation of the transfer and thereby 3284
terminate any further statutory or common law right of redemption.3285

       Sec. 5721.36.  (A)(1) Except as otherwise provided in 3286
division (A)(2) of this section, the purchaser of a tax 3287
certificate sold as part of a block sale pursuant to section 3288
5721.32 of the Revised Code may transfer the certificate to any 3289
person, and any other purchaser of a tax certificate pursuant to 3290
section 5721.32 or 5721.33 of the Revised Code may transfer the 3291
certificate to any person, except the owner of the certificate 3292
parcel or any corporation, partnership, or association in which 3293
such owner has an interest. The transferee of a tax certificate 3294
subsequently may transfer the certificate to any other person to 3295
whom the purchaser could have transferred the certificate. The 3296
transferor of a tax certificate shall endorse the certificate and 3297
shall swear to the endorsement before a notary public or other 3298
officer empowered to administer oaths. The transferee shall 3299
present the endorsed certificate and a notarized copy of a valid 3300
form of identification showing the transferee's taxpayer 3301
identification number to the county treasurer of the county where 3302
the certificate is registered, who shall, upon payment of a fee of 3303
twenty dollars to cover the costs associated with the transfer of 3304
a tax certificate, enter upon the register of certificate holders 3305
opposite the certificate entry the name and address of the 3306
transferee, the date of entry, and, upon presentation to the 3307
treasurer of instructions signed by the transferee, the name and 3308
address of any secured party of the transferee having an interest 3309
in the tax certificate. The treasurer shall deposit the fee in the 3310
county treasury to the credit of the tax certificate 3311
administration fund.3312

       Except as otherwise provided in division (A)(2) of this 3313
section, no request for foreclosure or notice of intent to 3314
foreclose, as the case may be, shall be filed by any person other 3315
than the person shown on the tax certificate register to be the 3316
certificate holder or a private attorney for that person properly 3317
authorized to act in that person's behalf.3318

       (2) Upon registration of a security interest with the county 3319
treasurer, both of the following apply:3320

       (a) No purchaser or transferee of a tax certificate, other 3321
than a county land reutilization corporation, may transfer that 3322
tax certificate except upon presentation to the treasurer of 3323
instructions signed by the secured party authorizing such action. 3324
A county land reutilization corporation may transfer or assign tax 3325
certificates consistent with its public purposes and plan adopted 3326
pursuant to Chapter 1724. of the Revised Code.3327

       (b) Only the secured party may issue a request for 3328
foreclosure or notice of intent to foreclose concerning that tax 3329
certificate.3330

       (3) If a tax certificate is sold as part of a block sale 3331
under section 5721.32 or 5721.33 of the Revised Code, and if the 3332
certificate parcel is abandoned land as defined in section 323.65 3333
of the Revised Code, a county, municipal corporation, township, or 3334
county land reutilization corporation may acquire the tax 3335
certificate within one year from the date the certificate was sold 3336
by providing to the certificate holder a written request to 3337
purchase the certificate and payment of the actual cost the 3338
purchaser paid for the certificate. The acquiring subdivision or 3339
county land reutilization shall pay any costs or fees assessed by 3340
the county treasurer or auditor in relation to the transfer of the 3341
certificate.3342

       (B)(1) Application may be made to the county treasurer for a 3343
duplicate certificate if a certificate is alleged by affidavit to 3344
have been lost or destroyed. The treasurer shall issue a duplicate 3345
certificate, upon payment of a fee of twenty dollars to cover the 3346
costs of issuing the duplicate certificate. The treasurer shall 3347
deposit the fee in the county treasury to the credit of the tax 3348
certificate administration fund.3349

       (2) The duplicate certificate shall be plainly marked or 3350
stamped "duplicate."3351

       (3) The treasurer shall enter the fact of the duplicate in 3352
the tax certificate register.3353

       Sec. 5722.01.  As used in this chapter:3354

       (A) "Electing subdivision" means a municipal corporation that 3355
has enacted an ordinance or a township or county that has adopted 3356
a resolution pursuant to section 5722.02 of the Revised Code for 3357
purposes of adopting and implementing the procedures set forth in 3358
sections 5722.02 to 5722.15 of the Revised Code. A county land 3359
reutilization corporation organized by a county and designated to 3360
act on behalf of the county pursuant to division (B) of section 3361
5722.02 of the Revised Code shall be deemed the electing 3362
subdivision for all purposes of this chapter, except as otherwise 3363
expressly provided in this chapter.3364

       (B) "County land reutilization corporation" means a county 3365
land reutilization corporation organized under Chapter 1724. of 3366
the Revised Code.3367

       (C) "Delinquent lands" hasand "delinquent vacant lands" have3368
the same meaningmeanings as in section 5721.01 of the Revised 3369
Code, and "delinquent vacant lands" are delinquent lands that are 3370
unimproved by any dwelling.3371

       (D) "Land reutilization program" means the procedures and 3372
activities concerning the acquisition, management, and disposition 3373
of affected delinquent lands set forth in sections 5722.02 to 3374
5722.15 of the Revised Code.3375

       (E) "Minimum bid," in the case of a sale of property 3376
foreclosed pursuant to section 323.25, sections 323.65 to 323.79, 3377
or section 5721.18, or foreclosed and forfeited pursuant to 3378
section 5721.14 of the Revised Code, means a bid in an amount 3379
equal to the sum of the taxes, assessments, charges, penalties, 3380
and interest due and payable on the parcel subsequent to the 3381
delivery to the county prosecuting attorney of the delinquent land 3382
or delinquent vacant land tax certificate or master list of 3383
delinquent or delinquent vacant tracts containing the parcel, and 3384
prior to the transfer of the deed of the parcel to the purchaser 3385
following confirmation of sale, plus the costs of foreclosure or 3386
foreclosure and forfeiture proceedings against the property.3387

       (F) "Nonproductive land" means any parcel of delinquent 3388
vacant land with respect to which a foreclosure proceeding 3389
pursuant to section 323.25 or sections 323.65 to 323.79, a 3390
foreclosure proceeding pursuant to division (A) or (B) of section 3391
5721.18, or a foreclosure and forfeiture proceeding pursuant to 3392
section 5721.14 of the Revised Code has been instituted; and any 3393
parcel of delinquent land with respect to which a foreclosure 3394
proceeding pursuant to section 323.25, sections 323.65 to 323.79, 3395
or division (A) or (B) of section 5721.18 of the Revised Code has 3396
been instituted, and upon which there are no buildings or other 3397
structures, or upon which there are eitherto which one of the 3398
following criteria applies:3399

       (1) BuildingsThere are no buildings or structures located on 3400
the land;3401

       (2) The land is abandoned land as defined in section 323.65 3402
of the Revised Code;3403

       (3) None of the buildings or other structures that are not3404
located on the parcel are in the occupancy of any person, and as 3405
to which the township or municipal corporation within whose 3406
boundaries the parcel is situated has instituted proceedings under 3407
section 505.86 or 715.26 of the Revised Code, or Section 3 of 3408
Article XVIII, Ohio Constitution, for the removal or demolition of 3409
such buildings or other structures by the township or municipal 3410
corporation because of their insecure, unsafe, or structurally 3411
defective condition;3412

       (2) Buildings(4) None of the buildings or structures that 3413
are notlocated on the parcel are in the occupancy of any person 3414
at the time the foreclosure proceeding is initiated, and whose 3415
acquisition the municipal corporation, county, township, or county 3416
land reutilization corporation determines to be necessary for the 3417
implementation of an effectivethat the parcel is eligible for 3418
acquisition through a land reutilization program.3419

       (G) "Occupancy" means the actual, continuous, and exclusive 3420
use and possession of a parcel by a person having a lawful right 3421
to such use and possession.3422

       (H) "Land within an electing subdivision's boundaries" does 3423
not include land within the boundaries of a municipal corporation, 3424
unless the electing subdivision is the municipal corporation or 3425
the municipal corporation adopts an ordinance that gives consent 3426
to the electing subdivision to include such land.3427

       Sec. 5722.03.  (A) On and after the effective date of an 3428
ordinance or resolution adopted pursuant to section 5722.02 of the 3429
Revised Code, nonproductive land within an electing subdivision's 3430
boundaries that the subdivision wishes to acquire and that has 3431
either been advertised and offered for sale or is otherwise 3432
available for acquisition pursuant to a foreclosure proceeding as 3433
provided in section 323.25, sections 323.65 to 323.79, or section 3434
5721.18 of the Revised Code, but is not sold for want of a minimum 3435
bid, shall be sold or transferred to the electing subdivision in 3436
the manner set forth in this section or sections 323.65 to 323.79 3437
of the Revised Code.3438

       (B) Upon receipt of an ordinance or resolution under section 3439
5722.02 of the Revised Code, the county prosecuting attorney shall 3440
compile and deliver to the electing subdivision a list of all 3441
delinquent land within the electing subdivision with respect to 3442
which a foreclosure proceeding pursuant to section 323.25, 3443
sections 323.65 to 323.79, or section 5721.18 of the Revised Code 3444
has been instituted and is pending. The prosecuting attorney shall 3445
notify the electing subdivision of the identity of all delinquent 3446
land within the subdivision whenever a foreclosure proceeding 3447
pursuant to section 323.25, sections 323.65 to 323.79, or section 3448
5721.18 of the Revised Code is commenced with respect to that 3449
land.3450

       (C) The electing subdivision shall select from such lists the 3451
delinquent lands that constitute nonproductive lands that it 3452
wishes to acquire, and shall notify the prosecuting attorney of 3453
its selection prior to the advertisement and sale of the 3454
nonproductive lands pursuant to such a foreclosure proceeding, or 3455
as otherwise provided in sections 323.65 to 323.79 of the Revised 3456
Code. Notwithstanding the sales price provisions to the contrary 3457
in division (A) of section 323.28 or in divisions (A)(1) and (C) 3458
of section 5721.19 of the Revised Code, selected nonproductive 3459
lands subject to a foreclosure proceeding pursuant to section 3460
323.25, sections 323.65 to 323.79, or section 5721.18 of the 3461
Revised Code that require a sale shall be advertised for sale and 3462
be sold, without appraisal, for not less than the amount 3463
determined under division (A)(1) of section 323.28 or sections 3464
323.65 to 323.79 of the Revised Code in the case of selected 3465
nonproductive lands subject to a foreclosure proceeding pursuant 3466
to section 323.25 or sections 323.65 to 323.79 of the Revised 3467
Code, or the amount determined under division (A)(2) of section 3468
5721.19 in the case of selected nonproductive lands subject to a 3469
foreclosure proceeding pursuant to section 5721.18 of the Revised 3470
Code, or as prescribed in sections 323.65 to 323.79 of the Revised 3471
Code. Except as otherwise authorized in section 323.78 of the 3472
Revised Code, all nonproductive lands so selected, when advertised 3473
for sale pursuant to a foreclosure proceeding, shall be advertised 3474
separately from the advertisement applicable to other delinquent 3475
lands. Notwithstanding division (A) of section 5721.191 of the 3476
Revised Code, the minimum amount for which selected nonproductive 3477
lands subject to a foreclosure proceeding pursuant to section 3478
5721.18 of the Revised Code will be sold, as specified in the 3479
advertisement for sale, shall equal the sum of the taxes, 3480
assessments, charges, penalties, interest, and costs due on the 3481
parcel as determined under division (A)(2) of section 5721.19 of 3482
the Revised Code. Notwithstanding provisions to the contrary in 3483
division (A) of section 323.28 of the Revised Code, the minimum 3484
amount for which selected nonproductive lands subject to a 3485
foreclosure proceeding pursuant to section 323.25 of the Revised 3486
Code will be sold, as specified in the advertisement for sale, 3487
shall equal the amount specified in division (A)(1) of section 3488
323.28 of the Revised Code. The advertisement relating to the 3489
selected nonproductive lands also shall include a statement that 3490
the lands have been determined by the electing subdivision to be 3491
nonproductive lands and that, if at a foreclosure sale no bid for 3492
the appropriate amount specified in this division is received, 3493
such lands shall be sold or transferred to the electing 3494
subdivision.3495

       (D) Except for sales and transfers under sections 323.65 to 3496
323.79 of the Revised Code, ifIf any nonproductive land selected 3497
by an electing subdivision is advertised and offered for sale at 3498
two salesone sale pursuant to this section but is not sold for 3499
want of a minimum bid, the electing subdivision that selected the 3500
nonproductive land shall be deemed to have submitted the winning 3501
bid at the secondsuch sale for the land, and the land is deemed 3502
sold to the electing subdivision for no consideration other than 3503
the feeamounts charged under divisiondivisions (E) and (F) of 3504
this section. If both a county and a township within that county 3505
have adopted a resolution pursuant to section 5722.02 of the 3506
Revised Code and both subdivisions select the same parcel or 3507
parcels of land, the subdivision that first notifies the 3508
prosecuting attorney of such selection shall be the electing 3509
subdivision deemed to have submitted the winning bid under this 3510
division. If a municipal corporation and a county land 3511
reutilization corporation select the same parcel or parcels of 3512
land, the municipal corporation shall be deemed the winning bidder 3513
under this division. The officer conducting the sale shall 3514
announce the bid of the electing subdivision at the sale and shall 3515
report the proceedings to the court for confirmation of sale.3516

       (E) Upon the sale or transfer of any nonproductive land to an 3517
electing subdivision, the county auditor shall charge the costs, 3518
as determined by the court, incurred in the foreclosure proceeding 3519
instituted under section 323.25, sections 323.65 to 323.79, or 3520
section 5721.18 of the Revised Code and applicable to the 3521
nonproductive land to the taxing districts, including the electing 3522
subdivision, in direct proportion to their interest in the taxes, 3523
assessments, charges, penalties, and interest on the nonproductive 3524
land due and payable at the time the land was sold pursuant to the 3525
foreclosure proceeding. The interest of each taxing district in 3526
the taxes, assessments, charges, penalties, and interest on the 3527
nonproductive land shall bear the same proportion to the amount of 3528
those taxes, assessments, charges, penalties, and interest that 3529
the amount of taxes levied by each district against the 3530
nonproductive land in the preceding tax year bears to the taxes 3531
levied by all such districts against the nonproductive land in the 3532
preceding tax year. For the purposes of this division, a county 3533
land reutilization corporation shall be deemed to have the 3534
proportionate interest of the county on whose behalf it has been 3535
designated and organized in the taxes, assessments, charges, 3536
penalties, and interest on the nonproductive land in that county. 3537
In making a semiannual apportionment of funds, the auditor shall 3538
retain at the next apportionment the amount charged to each such 3539
taxing district, except that in the case of a county land 3540
reutilization corporation acting on behalf of a county, the 3541
auditor shall provide an invoice to the corporation for the amount 3542
charged to it.3543

       (F) The officer conducting the sale shall execute and file 3544
for recording a deed conveying title to the land upon the filing 3545
of the the entry of the confirmation of sale, unless the 3546
nonproductive land is redeemed under section 323.31 or 5721.18 of 3547
the Revised Code. If the alternative redemption period applies 3548
under section 323.78 of the Revised Code, the officer shall not 3549
execute the deed and file it for recording until the alternative 3550
redemption period expires. In either case, once the deed has been 3551
recorded, the officer shall deliver the deed to the electing 3552
subdivision; thereupon, title to the land is incontestable in the 3553
electing subdivision and free and clear of all liens and 3554
encumbrances, except those easements and covenants of record 3555
running with the land and created prior to the time at which the 3556
taxes or assessments, for the nonpayment of which the land is sold 3557
or transferred at foreclosure, became due and payable. At3558

       When title to a parcel of land upon which a lien has been 3559
placed under section 715.261, 743.04, or 6119.06 of the Revised 3560
Code is transferred to a county land reutilization corporation 3561
under this section, the lien on the parcel shall be extinguished 3562
if the lien is for costs or charges that were incurred before the 3563
date of the transfer to the corporation and if the corporation did 3564
not incur the costs or charges, regardless of whether the lien was 3565
attached or the costs or charges were certified before the date of 3566
transfer. In such a case, the corporation and its successors in 3567
title shall take title to the property free and clear of any such 3568
lien and shall be immune from liability in any action to collect 3569
such costs or charges.3570

       If a county land reutilization corporation takes title to 3571
property under this chapter before any costs or charges have been 3572
certified or any lien has been placed with respect to the property 3573
under section 715.261, 743.04, or 6119.06 of the Revised Code, the 3574
corporation shall be deemed a bona fide purchaser for value 3575
without knowledge of such costs or lien, regardless of whether the 3576
corporation had actual or constructive knowledge of the costs or 3577
lien, and any such lien shall be void and unenforceable against 3578
the corporation and its successors in title. 3579

       At the time of the sale or transfer, the officer shall 3580
collect and the electing subdivision shall pay the fee required by 3581
law for transferring and recording of deeds. In accordance with 3582
section 1724.10 of the Revised Code, an electing subdivision that 3583
is a county land reutilization corporation shall not be required 3584
to pay any such fee.3585

       The title is not invalid because of any irregularity, 3586
informality, or omission of any proceedings under section 323.25, 3587
sections 323.65 to 323.79, this chapter, or Chapter 5721. of the 3588
Revised Code, or in any processes of taxation, if such 3589
irregularity, informality, or omission does not abrogate any 3590
provision of such chapters for notice to holders of title, lien, 3591
or mortgage to, or other interests in, the foreclosed lands.3592

       Sec. 5722.031.  (A) If, in any foreclosure proceeding 3593
initiated under section 323.25, sections 323.65 to 323.79, or 3594
section 5721.18 of the Revised Code, a county board of revision, 3595
court of common pleas, or municipal court issues a decree of 3596
foreclosure, order of sale, order of transfer, or confirmation of 3597
sale under section 5722.03 of the Revised Code that transfers a 3598
delinquent parcel to an electing subdivision, the electing 3599
subdivision may file a petition with the board or court to vacate 3600
the decree, order, or confirmation of sale on the basis that such 3601
electing subdivision does not wish to acquire the parcel. The 3602
electing subdivision may file such a petition notwithstanding any 3603
prior request by the electing subdivision or a party acting on 3604
behalf of the electing subdivision to acquire the parcel.3605

       If the electing subdivision files the petition within sixty 3606
days after the journalization of the decree, order, or 3607
confirmation of sale, the board or court shall vacate the decree, 3608
order, or confirmation of sale. If the electing subdivision files 3609
the petition more than sixty days after the journalization of the 3610
decree, order, or confirmation of sale, the board or court may 3611
vacate the decree, order, or confirmation of sale at its 3612
discretion utilizing standards of review prescribed in or 3613
consistent with Civil Rule 60.3614

       (B) An electing subdivision that files a petition under 3615
division (A) of this section shall not be required to intervene in 3616
the proceeding to which the petition relates, but shall file the 3617
petition in the same manner as would a party to the action. Upon 3618
filing the petition, the electing subdivision shall serve notice 3619
of the petition upon all parties to the action, except any party 3620
that previously failed to answer, plead, or appear in the 3621
proceeding as required in Civil Rule 12 or that is deemed to be in 3622
default under division (C) of section 323.69 of the Revised Code.3623

       (C) Upon the vacation of a decree, order, or confirmation of 3624
sale under division (A) of this section, the court of common 3625
pleas, municipal court, or board of revision shall reinstate the 3626
proceeding and schedule any further hearing or disposition 3627
required by law. The court or board shall not issue any further 3628
decree, order, or confirmation of sale transferring the delinquent 3629
parcel to the electing subdivision unless the electing subdivision 3630
petitions the court or board to acquire the parcel under sections 3631
323.28, 323.74, 323.78, 5721.19, or 5722.03 of the Revised Code at 3632
least seven days before a scheduled final hearing or sale of the 3633
parcel pursuant to the proceeding. In such a case, the electing 3634
subdivision shall not file, and the court or board shall not 3635
approve, any subsequent petition to vacate a decree, order, or 3636
confirmation of sale transferring the parcel to the electing 3637
subdivision.3638

       Sec. 5722.04.  (A) Upon receipt of an ordinance or resolution 3639
adopted pursuant to section 5722.02 of the Revised Code, the 3640
county auditor shall deliver to the electing subdivision a list of 3641
all delinquent lands within an electing subdivision's boundaries 3642
that have been forfeited to the state pursuant to section 5723.01 3643
of the Revised Code and thereafter shall notify the electing 3644
subdivision of any additions to or deletions from such list.3645

       The electing subdivision shall select from such lists the 3646
forfeited lands that constitute nonproductive lands that the 3647
subdivision wishes to acquire, and shall notify the county auditor 3648
of its selection prior to the advertisement and sale of such 3649
lands. Notwithstanding the sales price provisions of division 3650
(A)(1) of section 5723.06 of the Revised Code, the selected 3651
nonproductive lands shall be advertised for sale and be sold to 3652
the highest bidder for an amount at least sufficient to pay the 3653
amount determined under division (A)(2) of section 5721.16 of the 3654
Revised Code. All nonproductive lands forfeited to the state and 3655
selected by an electing subdivision, when advertised for sale 3656
pursuant to the relevant procedures set forth in Chapter 5723. of 3657
the Revised Code, shall be advertised separately from the 3658
advertisement applicable to other forfeited lands. The 3659
advertisement relating to the selected nonproductive lands also 3660
shall include a statement that the lands have been selected by the 3661
electing subdivision as nonproductive lands that it wishes to 3662
acquire and that, if at the forfeiture sale no bid for the sum of 3663
the taxes, assessments, charges, penalties, interest, and costs 3664
due on the parcel as determined under division (A)(1)(a) of 3665
section 5723.06 of the Revised Code is received, the lands shall 3666
be sold to the electing subdivision.3667

       (B) If any nonproductive land that has been forfeited to the 3668
state and selected by an electing subdivision is advertised and 3669
offered for sale by the auditor pursuant to Chapter 5723. of the 3670
Revised Code, but no minimum bid is received, the electing 3671
subdivision shall be deemed to have submitted the winning bid, and 3672
the land is deemed sold to the electing subdivision for no 3673
consideration other than the fee charged under division (C) of 3674
this section. If both a county and a township in that county have 3675
adopted a resolution pursuant to section 5722.02 of the Revised 3676
Code and both subdivisions select the same parcel or parcels of 3677
land, the electing subdivision deemed to have submitted the 3678
winning bid under this division shall be determined pursuant to 3679
division (D) of section 5722.03 of the Revised Code.3680

       The auditor shall announce the bid at the sale and shall 3681
declare the selected nonproductive land to be sold to the electing 3682
subdivision. The auditor shall deliver to the electing subdivision 3683
a certificate of sale.3684

       (C) On the returning of the certificate of sale to the 3685
auditor, the auditor shall execute and file for recording a deed 3686
conveying title to the selected nonproductive land and, once the 3687
deed has been recorded, deliver it to the electing subdivision. 3688
Thereupon, all previous title is extinguished, and the title in 3689
the electing subdivision is incontestable and free and clear from 3690
all liens and encumbrances, except taxes and special assessments 3691
that are not due at the time of the sale and any easements and 3692
covenants of record running with the land and created prior to the 3693
time at which the taxes or assessments, for the nonpayment of 3694
which the nonproductive land was forfeited, became due and 3695
payable. At3696

       When title to a parcel of land upon which a lien has been 3697
placed under section 715.261, 743.04, or 6119.06 of the Revised 3698
Code is transferred to a county land reutilization corporation 3699
under this section, the lien on the parcel shall be extinguished 3700
if the lien is for costs or charges that were incurred before the 3701
date of the transfer to the corporation and if the corporation did 3702
not incur the costs or charges, regardless of whether the lien was 3703
attached or the costs or charges were certified before the date of 3704
transfer. In such a case, the corporation and its successors in 3705
title shall take title to the property free and clear of any such 3706
lien and shall be immune from liability in any action to collect 3707
such costs or charges.3708

       If a county land reutilization corporation takes title to 3709
property before any costs or charges have been certified or any 3710
lien has been placed with respect to the property under section 3711
715.261, 743.04, or 6119.06 of the Revised Code, the corporation 3712
shall be deemed a bona fide purchaser for value without knowledge 3713
of such costs or lien, regardless of whether the corporation had 3714
actual or constructive knowledge of the costs or lien, and any 3715
such lien shall be void and unenforceable against the corporation 3716
and its successors in title.3717

       At the time of the sale, the auditor shall collect and the 3718
electing subdivision shall pay the fee required by law for 3719
transferring and recording of deeds.3720

       Upon delivery of a deed conveying any nonproductive land to 3721
an electing subdivision, the county auditor shall charge all costs 3722
incurred in any proceeding instituted under section 5721.14 or 3723
5721.18 of the Revised Code or incurred as a result of the 3724
forfeiture and sale of the nonproductive land to the taxing 3725
districts, including the electing subdivision, in direct 3726
proportion to their interest in the taxes, assessments, charges, 3727
interest, and penalties on the nonproductive land due and payable 3728
at the time the land was sold at the forfeiture sale. The interest 3729
of each taxing district in the taxes, assessments, charges, 3730
penalties, and interest on the nonproductive land shall bear the 3731
same proportion to the amount of those taxes, assessments, 3732
charges, penalties, and interest that the amount of taxes levied 3733
by each district against the nonproductive land in the preceding 3734
tax year bears to the taxes levied by all such districts against 3735
the nonproductive land in the preceding tax year. For the purposes 3736
of this division, a county land reutilization corporation shall be 3737
deemed to have the proportionate interest as the county 3738
designating or organizing such corporation in the taxes, 3739
assessments, charges, penalties, and interest on the nonproductive 3740
land in the county. In making a semiannual apportionment of funds, 3741
the auditor shall retain at the next apportionment the amount 3742
charged to each such taxing district, except for a county land 3743
reutilization corporation acting on behalf of a county, the 3744
auditor shall invoice the corporation the amount charged to it.3745

       (D) WhereIf no political subdivision has requested to 3746
purchase a parcel of land at a foreclosure sale, any lands 3747
otherwise forfeited to the state for want of a bid at the 3748
foreclosure sale may, upon the request of a county land 3749
reutilization corporation, be transferred directly to the 3750
corporation without appraisal or public bidding.3751

       Sec. 5722.07.  As used in this section, "fair market value" 3752
means the appraised value of the nonproductive land made with 3753
reference to such redevelopment and reutilization restrictions as 3754
may be imposed by the electing subdivision as a condition of sale 3755
or as may be otherwise applicable to such land.3756

       An electing subdivision may, without competitive bidding, 3757
sell any land acquired by it as a part of its land reutilization 3758
program at such times, to such persons, and upon such terms and 3759
conditions, and subject to such restrictions and covenants as it 3760
deems necessary or appropriate to assure the land's effective 3761
reutilization. Except with respect to a sale by or to a county 3762
land reutilization corporation, such land shall be sold at not 3763
less than its fair market value. However, except with respect to 3764
land held by a county land reutilization corporation, upon the 3765
approval of the legislative authorities of those taxing districts 3766
entitled to share in the proceeds from the sale thereof, the 3767
electing subdivision may either retain such land for devotion by 3768
it to public use, or sell, lease, or otherwise transfer any such 3769
land to another political subdivision for the devotion to public 3770
use by such political subdivision for a consideration less than 3771
fair market value.3772

       Whenever an electing subdivision sells any land acquired as 3773
part of its land reutilization program for an amount equal to or 3774
greater than fair market value, it shall execute and deliver all 3775
agreements and instruments incident thereto. The electing 3776
subdivision may execute and deliver all agreements and instruments 3777
without procuring any approval, consent, conveyance, or other 3778
instrument from any other person or entity, including the other 3779
taxing districts entitled to share in the proceeds from the sale 3780
thereof.3781

       An electing subdivision may, for purposes of land 3782
disposition, consolidate, assemble, or subdivide individual 3783
parcels of land acquired as part of its land reutilization 3784
program.3785

       Sec. 5722.10.  An electing subdivision may accept a 3786
conveyance in lieu of foreclosure of any delinquent land from the 3787
proper owners thereof. Such conveyance may only be accepted with 3788
the consent of the county auditor acting as the agent of the state 3789
pursuant to section 5721.09 of the Revised Code. If an electing 3790
subdivision or county land reutilization corporation certifies to 3791
the auditor in writing that the delinquent land is abandoned land 3792
as defined in section 323.65 of the Revised Code, the auditor 3793
shall consent to the conveyance. If the electing subdivision or 3794
county land reutilization corporation does not certify to the 3795
auditor in writing that the delinquent land is abandoned land, the 3796
auditor may consent to the conveyance for any reason authorized in 3797
this chapter. The owners or the electing municipal corporation or 3798
township shall pay all expenses incurred by the county in 3799
connection with any foreclosure or foreclosure and forfeiture 3800
proceeding filed pursuant to section 323.25, sections 323.65 to 3801
323.79, or section 5721.18 or 5721.14 of the Revised Code relative 3802
to such land. When the electing subdivision is the county or 3803
county land reutilization corporation acting on behalf of a 3804
county, it may require the owner to pay the expenses. The owner 3805
shall present the electing subdivision with evidence satisfactory 3806
to the subdivision that it will obtain by such conveyance fee 3807
simple title to such delinquent land. Unless otherwise agreed to 3808
by the electing subdivision accepting the conveyance, the title 3809
shall be free and clear of all liens and encumbrances, except such 3810
easements and covenants of record running with the land as were 3811
created prior to the time of the conveyance and delinquent taxes, 3812
assessments, penalties, interest, and charges, and taxes and 3813
special assessments that are a lien on the real property at the 3814
time of the conveyance. Any costs, charges, or liens that have 3815
been assessed, certified, or placed under section 715.261, 743.04, 3816
or 6119.06 of the Revised Code with respect to real property 3817
acquired by or transferred to a county land reutilization 3818
corporation under this section shall, at the time of the 3819
conveyance to the corporation, be extinguished and of no force and 3820
effect as against the corporation, its successors, or its 3821
assignees, provided that the lien is for charges or costs that 3822
were incurred before the date of transfer to the corporation and 3823
that were not incurred by the corporation.3824

       Real property acquired by an electing subdivision under this 3825
section shall not be subject to foreclosure or forfeiture under 3826
Chapter 5721. or 5723. of the Revised Code. The sale or other 3827
transfer, as authorized by section 5722.07 of the Revised Code, of 3828
real property acquired under this section shall extinguish the 3829
lien on the title for all taxes, assessments, penalties, interest, 3830
and charges delinquent at the time of the conveyance of the 3831
delinquent land to the electing subdivision.3832

       Sec. 5722.11. All lands acquired and held by an electing 3833
subdivision pursuant to this chapter shall be deemed real property 3834
used for a public purpose and, notwithstanding section 5709.08 of 3835
the Revised Code, shall be exempt from taxation until sold. The 3836
exemption of such property shall be governed by the provisions of 3837
division (F) of section 5709.12 of the Revised Code, regardless of 3838
the manner in which such property is acquired.3839

       Sec. 5723.04.  (A) The county auditor shall maintain a list 3840
of forfeited lands and shall offer such lands for sale annually, 3841
or more frequently if the auditor determines that more frequent 3842
sales are necessary.3843

       (B) Notwithstanding division (A) of this section, upon the 3844
request of a county land reutilization corporation organized under 3845
Chapter 1724. of the Revised Code, the county auditor shall 3846
promptly transfer to such corporation, by auditor's deed, the fee 3847
simple title to a parcel on the list of forfeited lands, which 3848
shall pass to such corporation free and clear of all taxes, 3849
assessments, charges, penalties, interest, and costs. AnySubject 3850
to division (C) of this section, any subordinate liens shall be 3851
deemed fully and forever satisfied and discharged. Upon such 3852
request, the land is deemed sold by the state for no 3853
consideration. The county land reutilization corporation shall 3854
file the deed for recording.3855

       (C) When title to a parcel of land upon which a lien has been 3856
placed under section 715.261, 743.04, or 6119.06 of the Revised 3857
Code is transferred to a county land reutilization corporation 3858
under this section, the lien on the parcel shall be extinguished 3859
if the lien is for costs or charges that were incurred before the 3860
date of the transfer to the corporation and if the corporation did 3861
not incur the costs or charges, regardless of whether the lien was 3862
attached or the costs or charges were certified before the date of 3863
transfer. In such a case, the corporation and its successors in 3864
title shall take title to the property free and clear of any such 3865
lien and shall be immune from liability in any action to collect 3866
such costs or charges.3867

       If a county land reutilization corporation takes title to 3868
property before any costs or charges have been certified or any 3869
lien has been placed with respect to the property under section 3870
715.261, 743.04, or 6119.06 of the Revised Code, the corporation 3871
shall be deemed a bona fide purchaser for value without knowledge 3872
of such costs or lien, regardless of whether the corporation had 3873
actual or constructive knowledge of the costs or lien, and any 3874
such lien shall be void and unenforceable against the corporation 3875
and its successors in title. 3876

       Sec. 5723.12.  (A) The county auditor, on making a sale of a 3877
tract of land to any person under this chapter, shall give the 3878
purchaser a certificate of sale. On producing or returning to the 3879
auditor the certificate of sale, the auditor, on payment to the 3880
auditor by the purchaser, the purchaser's heirs, or assigns, of 3881
the sum of forty-five dollars, shall execute and file for 3882
recording a deed, which deed shall be prima-facie evidence of 3883
title in the purchaser, the purchaser's heirs, or assigns. Once 3884
the deed has been recorded, the county auditor shall deliver the 3885
deed to the purchaser. At the time of the sale, the county auditor 3886
shall collect and the purchaser shall pay the fee required by law 3887
for the recording of deeds. In the case of land sold to the state 3888
under division (B) of section 5723.06 of the Revised Code, the 3889
director of natural resources or a county land reutilization 3890
corporation shall execute and file for recording the deed, and pay 3891
the fee required by law for transferring deeds directly to the 3892
county auditor and recording deeds directly to the county 3893
recorder.3894

       (B) Except as otherwise provided in division (C) of this 3895
section and except for foreclosures to which the alternative 3896
redemption period has expired under sections 323.65 to 323.79 of 3897
the Revised Code, when a tract of land has been duly forfeited to 3898
the state and sold under this chapter, the conveyance of the real 3899
estate by the auditor shall extinguish all previous title and 3900
invest the purchaser with a new and perfect title that is free 3901
from all liens and encumbrances, except taxes and installments of 3902
special assessments and reassessments not due at the time of the 3903
sale, federal tax liens other than federal tax liens that are 3904
discharged in accordance with subsection (b) or (c) of section 3905
7425 of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 3906
U.S.C. 1, as amended, and any easements and covenants running with 3907
the land that were created prior to the time the taxes or 3908
assessments, for the nonpayment of which the land was forfeited, 3909
became due and payable and except that, if there is a federal tax 3910
lien on the tract of land at the time of the sale, the United 3911
States is entitled to redeem the tract of land at any time within 3912
one hundred twenty days after the sale pursuant to subsection (d) 3913
of section 7425 of the "Internal Revenue Code of 1954," 68A Stat. 3914
3, 26 U.S.C. 1, as amended.3915

       (C) Except for foreclosures to which the alternative 3916
redemption period has already expired under sections 323.65 to 3917
323.79 of the Revised Code, whenWhen a tract of forfeited land 3918
that was foreclosed upon as a result of proceedings for 3919
foreclosure instituted under section 323.25, sections 323.65 to 3920
323.79, or division (C) of section 5721.18 of the Revised Code is 3921
sold or transferred to any person, including a county land 3922
reutilization corporation, under this chapter, the conveyance of 3923
the real estate by the auditor shall extinguish all previous title 3924
and invest the purchaser or transferee with a new title free from 3925
the lien for land taxes, assessments, charges, penalties, and 3926
interest for which the lien was foreclosed, the property was 3927
forfeited to the state, and in satisfaction of which the property 3928
was sold or transferred under this chapter, but subject to all 3929
other liens and encumbrances with respect to the tract. In all 3930
such cases, the purchaser or transferee shall be deemed a bona 3931
fide purchaser for value in accordance with division (C) of 3932
section 5723.04 of the Revised Code.3933

       Sec. 6119.06.  Upon the declaration of the court of common 3934
pleas organizing the regional water and sewer district pursuant to 3935
section 6119.04 of the Revised Code and upon the qualifying of its 3936
board of trustees and the election of a president and a secretary, 3937
said district shall exercise in its own name all the rights, 3938
powers, and duties vested in it by Chapter 6119. of the Revised 3939
Code, and, subject to such reservations, limitations and 3940
qualifications as are set forth in this Chapterchapter, such 3941
district may:3942

       (A) Adopt bylaws for the regulation of its affairs, the 3943
conduct of its business, and notice of its actions;3944

       (B) Adopt an official seal;3945

       (C) Maintain a principal office and suboffices at such places 3946
within the district as it designates;3947

       (D) Sue and plead in its own name; be sued and impleaded in 3948
its own name with respect to its contracts or torts of its 3949
members, employees, or agents acting within the scope of their 3950
employment, or to enforce its obligations and covenants made under 3951
sections 6119.09, 6119.12, and 6119.14 of the Revised Code. Any 3952
such actions against the district shall be brought in the court of 3953
common pleas of the county in which the principal office of the 3954
district is located, or in the court of common pleas of the county 3955
in which the cause of action arose, and all summonses, exceptions, 3956
and notices of every kind shall be served on the district by 3957
leaving a copy thereof at the principal office with the person in 3958
charge thereof or with the secretary of the district.3959

       (E) Assume any liability or obligation of any person or 3960
political subdivision, including a right on the part of such 3961
district to indemnify and save harmless the other contracting 3962
party from any loss, cost, or liability by reason of the failure, 3963
refusal, neglect, or omission of such district to perform any 3964
agreement assumed by it or to act or discharge any such 3965
obligation;3966

       (F) Make loans and grants to political subdivisions for the 3967
acquisition or construction of water resource projects by such 3968
political subdivisions and adopt rules, regulations, and 3969
procedures for making such loans and grants;3970

       (G) Acquire, construct, reconstruct, enlarge, improve, 3971
furnish, equip, maintain, repair, operate, lease or rent to or 3972
from, or contract for operation by or for, a political subdivision 3973
or person, water resource projects within or without the district;3974

       (H) Make available the use or service of any water resource 3975
project to one or more persons, one or more political 3976
subdivisions, or any combination thereof;3977

       (I) Levy and collect taxes and special assessments;3978

       (J) Issue bonds and notes and refunding bonds and notes as 3979
provided in Chapter 6119. of the Revised Code;3980

       (K) Acquire by gift or purchase, hold, and dispose of real 3981
and personal property in the exercise of its powers and the 3982
performance of its duties under Chapter 6119. of the Revised Code;3983

       (L) Dispose of, by public or private sale, or lease any real 3984
or personal property determined by the board of trustees to be no 3985
longer necessary or needed for the operation or purposes of the 3986
district;3987

       (M) Acquire, in the name of the district, by purchase or 3988
otherwise, on such terms and in such manner as it considers 3989
proper, or by the exercise of the right of condemnation in the 3990
manner provided by section 6119.11 of the Revised Code, such 3991
public or private lands, including public parks, playgrounds, or 3992
reservations, or parts thereof or rights therein, rights-of-way, 3993
property, rights, easements, and interests as it considers 3994
necessary for carrying out Chapter 6119. of the Revised Code, but 3995
excluding the acquisition by the exercise of the right of 3996
condemnation of any waste water facility or water management 3997
facility owned by any person or political subdivision, and 3998
compensation shall be paid for public or private lands so taken;3999

       (N) Adopt rules and regulations to protect augmented flow by 4000
the district in waters of the state, to the extent augmented by a 4001
water resource project, from depletion so it will be available for 4002
beneficial use, to provide standards for the withdrawal from 4003
waters of the state of the augmented flow created by a water 4004
resource project which is not returned to the waters of the state 4005
so augmented, and to establish reasonable charges therefor, if 4006
considered necessary by the district;4007

       (O) Make and enter into all contracts and agreements and 4008
execute all instruments necessary or incidental to the performance 4009
of its duties and the execution of its powers under Chapter 6119. 4010
of the Revised Code;4011

       (P) Enter into contracts with any person or any political 4012
subdivision to render services to such contracting party for any 4013
service the district is authorized to provide;4014

       (Q) Enter into agreements for grants or the receipt and 4015
repayment of loans from a board of township trustees under section 4016
505.705 of the Revised Code;4017

       (R) Make provision for, contract for, or sell any of its 4018
by-products or waste;4019

       (S) Exercise the power of eminent domain in the manner 4020
provided in Chapter 6119. of the Revised Code;4021

       (T) Remove or change the location of any fence, building, 4022
railroad, canal, or other structure or improvement located in or 4023
out of the district, and in case it is not feasible or economical 4024
to move any such building, structure, or improvement situated in 4025
or upon lands required, and if the cost is determined by the board 4026
to be less than that of purchase or condemnation, to acquire land 4027
and construct, acquire, or install therein or thereon buildings, 4028
structures, or improvements similar in purpose, to be exchanged 4029
for such buildings, structures, or improvements under contracts 4030
entered into between the owner thereof and the district;4031

       (U) Receive and accept, from any federal or state agency, 4032
grants for or in aid of the construction of any water resource 4033
project, and receive and accept aid or contributions from any 4034
source of money, property, labor, or other things of value, to be 4035
held, used, and applied only for the purposes for which such 4036
grants and contributions are made;4037

       (V) Purchase fire and extended coverage and liability 4038
insurance for any water resource project and for the principal 4039
office and suboffices of the district, insurance protecting the 4040
district and its officers and employees against liability for 4041
damage to property or injury to or death of persons arising from 4042
its operations, and any other insurance the district may agree to 4043
provide under any resolution authorizing its water resource 4044
revenue bonds or in any trust agreement securing the same;4045

       (W) Charge, alter, and collect rentals and other charges for 4046
the use of services of any water resource project as provided in 4047
section 6119.09 of the Revised Code. Such district may refuse the 4048
services of any of its projects if any of such rentals or other 4049
charges, including penalties for late payment, are not paid by the 4050
user thereof, and, if such rentals or other charges are not paid 4051
when due and upon certification of nonpayment to the county 4052
auditor, such rentals or other charges constitute a lien upon the 4053
property so served, shall be placed by the auditor upon the real 4054
property tax list and duplicate, and shall be collected in the 4055
same manner as other taxes.4056

       When title to property is transferred to a county land 4057
reutilization corporation, any lien placed on the property under 4058
this division shall be extinguished, and the corporation shall not 4059
be held liable for any rentals or charges certified under this 4060
division with respect to the property, if the rentals or charges 4061
were incurred before the date of the transfer to the corporation 4062
and if the corporation did not incur the rentals or charges, 4063
regardless of whether the rentals or charges were certified, or 4064
the lien was attached, before the date of transfer. In such a 4065
case, the corporation and its successors in title shall take title 4066
to the property free and clear of any such lien and shall be 4067
immune from liability in any collection action brought with 4068
respect to such rentals or charges. If a lien placed on property 4069
is extinguished as provided in this division, the district shall 4070
retain the ability to recoup the rents and charges incurred with 4071
respect to the property from any owner, tenant, or other person 4072
liable to pay such rents and charges before the property was 4073
transferred to the corporation.4074

       (X) Provide coverage for its employees under Chapters 145., 4075
4123., and 4141. of the Revised Code;4076

       (Y) Merge or combine with any other regional water and sewer 4077
district into a single district, which shall be one of the 4078
constituent districts, on terms so that the surviving district 4079
shall be possessed of all rights, capacity, privileges, powers, 4080
franchises, and authority of the constituent districts and shall 4081
be subject to all the liabilities, obligations, and duties of each 4082
of the constituent districts and all rights of creditors of such 4083
constituent districts shall be preserved unimpaired, limited in 4084
lien to the property affected by such liens immediately prior to 4085
the time of the merger and all debts, liabilities, and duties of 4086
the respective constituent districts shall thereafter attach to 4087
the surviving district and may be enforced against it, and such 4088
other terms as are agreed upon, provided two-thirds of the members 4089
of each of the boards consent to such merger or combination. Such 4090
merger or combination shall become legally effective unless, prior 4091
to the ninetieth day following the later of the consents, 4092
qualified electors residing in either district equal in number to 4093
a majority of the qualified electors voting at the last general 4094
election in such district file with the secretary of the board of 4095
trustees of their regional water and sewer district a petition of 4096
remonstrance against such merger or combination. The secretary 4097
shall cause the board of elections of the proper county or 4098
counties to check the sufficiency of the signatures on such 4099
petition.4100

       (Z) Exercise the powers of the district without obtaining the 4101
consent of any other political subdivision, provided that all 4102
public or private property damaged or destroyed in carrying out 4103
the powers of the district shall be restored or repaired and 4104
placed in its original condition as nearly as practicable or 4105
adequate compensation made therefor by the district;4106

       (AA) Require the owner of any premises located within the 4107
district to connect the owner's premises to a water resource 4108
project determined to be accessible to such premises and found to 4109
require such connection so as to prevent or abate pollution or 4110
protect the health and property of persons in the district. Such 4111
connection shall be made in accordance with procedures established 4112
by the board of trustees of such district and pursuant to such 4113
orders as the board may find necessary to ensure and enforce 4114
compliance with such procedures.4115

       (BB) Do all acts necessary or proper to carry out the powers 4116
granted in Chapter 6119. of the Revised Code.4117

       Section 2. That existing sections 317.32, 321.261, 323.131, 4118
323.25, 323.28, 323.47, 323.65, 323.69, 323.70, 323.71, 323.73, 4119
323.78, 323.79, 715.261, 743.04, 1724.02, 1724.10, 2303.201, 4120
2744.01, 5709.12, 5721.01, 5721.03, 5721.14, 5721.18, 5721.19, 4121
5721.36, 5722.01, 5722.03, 5722.04, 5722.07, 5722.10, 5722.11, 4122
5723.04, 5723.12, and 6119.06 of the Revised Code are hereby 4123
repealed.4124