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 |
(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 |
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 |
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 |
(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 |
(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. 323.25. 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 |
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 |
(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 |
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 |
(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 |
(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-five | 668 |
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 |
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 |
(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 |
(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 |
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 |
(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 |
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 |
(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 |
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 |
(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 |
(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 |
(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 |
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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
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 |
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(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 |
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 |
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 |
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 |
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 |
(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 |
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 |
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 |
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 |
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 |
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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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 |
(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. At | 3558 |
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 |
(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 |
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 |
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 |
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 |
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 |
(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 |
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 |
(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 |
(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 |
(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 |
(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 |
(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 |
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 |