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(122nd General Assembly)(Substitute Senate Bill Number 59)
AN ACT
To amend sections 321.45, 323.12, 323.25, 323.31, 5711.33, 5715.39, 5719.03,
5721.14, 5721.18, and 5721.25 and to enact sections 321.48 and 5721.30 of the
Revised Code to permit all real property taxpayers to participate in a system
for prepayment of taxes, to change the terms under which delinquent taxes are
payable in installments after the property is certified for foreclosure
action, to allow delinquent taxes charged against minerals to be deemed
uncollectible after five years and removed from the tax list, and to make
other changes to the county treasurer law.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1 . That sections 321.45, 323.12, 323.25, 323.31, 5711.33,
5715.39, 5719.03, 5721.14, 5721.18, and 5721.25 be amended and sections 321.48
and 5721.30 of the Revised Code be enacted to read as follows:
Sec. 321.45. (A) As used in this section: (1) "Taxpayer" means any person in whose name a parcel of
residential property is listed on the tax duplicate. (2) "Prepayment" means any amount given to the county
treasurer by a taxpayer under this section for the treasurer to
apply as payment of the taxpayer's total taxes due in accordance
with this section. (3) "Taxes," "delinquent taxes," and "current taxes" have
the same meanings as in section 323.01 of the Revised Code. (4) "Duplicate" means the treasurer's duplicate of real
and public utility property. (5) "Total taxes due" means all delinquent taxes and that
portion of current taxes that, in order to avoid a penalty, are
required to be paid by the next date that is the last date on
which an installment of taxes may be paid without penalty. (6) "Residential property" means single family dwellings,
duplexes, doubles, and apartment buildings with not more than six
units and the land on which those dwellings are located.
(B)(1) A county treasurer may enter into a written
agreement with any taxpayer, upon mutually agreed upon on terms
and
conditions, under which both of the following occur: (a) The taxpayer agrees to tender prepayments of taxes on
a parcel of residential property for which he is listed on
the tax duplicate in the name of the taxpayer; (b) The treasurer agrees to accept the prepayments and
hold them either in an escrow fund or a separate depository
account until the last day that an installment of current taxes
may be paid without penalty, at which time he the
treasurer
further agrees to
apply, in payment of the total taxes due on the parcel, an amount
of the prepayments that equals the total taxes due on the parcel.
If a discount is not given under division
(B)(2) of this section, any
earnings on prepayments in an escrow fund or depository account
shall be paid to the credit of a special interest account to be
used by the treasurer only for the payment of the expenses
incurred in establishing and administering the system for
collecting prepayments under division
(B)(1) of this section. (2) In addition to providing for the items enumerated in
division (B)(1) of this section, the agreement may provide for
the treasurer to invest prepayments held in the escrow fund or
depository account, subject to Chapter 135. of the Revised Code,
and apply the investment earnings thereon, after deducting an
amount to pay the expenses incurred by the treasurer in
establishing and administering the prepayment system, as a
discount against the total taxes due of each taxpayer entering
into such an agreement. The balance applied to the discounts
shall be apportioned among taxpayers in such a manner that the
discount credited to a taxpayer for each parcel of residential
real property for which taxes are prepaid is commensurate with
the amount of current taxes due and the length of time current
taxes are held in escrow. Discounts accruing to prepayments made
for a tax year shall be applied against total taxes due for the
ensuing tax year. No discount shall be apportioned to a taxpayer
who fails to pay the total taxes due or fails to make prepayments
pursuant to the terms of the agreement. (C) A prepayment accepted by a treasurer under an
agreement under division (B) of this section does not constitute
a payment of taxes until it is applied toward the payment of
taxes as provided in this section. A separate prepayment
agreement is required for each parcel of residential property,
except that a taxpayer who makes prepayments on more than one
parcel may enter into a single agreement covering all of the
parcels. The single agreement shall specify the manner in which
each prepayment shall be apportioned among the parcels. The
treasurer shall keep a separate record for each parcel showing
the date and amount of each prepayment. (D) No treasurer shall fail to apply prepayments toward
the payment of taxes as required pursuant to an agreement entered
into under division (B) of this section; however, the total amount of
prepayments shall equal or exceed the total taxes due, less any
discount applied for a previous period under division (B)(2) of
this section. (E) The treasurer shall give each person who makes a tax
prepayment in person at the office of the county treasurer a
receipt in the form that the prepayment agreement requires. The
treasurer shall give a receipt to a person who makes a tax
prepayment to the treasurer by mail only if the taxpayer encloses
with the prepayment an addressed envelope with sufficient
postage, in which case the treasurer shall insert a receipt for
the prepayment in that envelope and deposit it in the mail. The
treasurer may refund any amount tendered as a prepayment if the
taxpayer so requests and files with the treasurer an affidavit
and the supporting documents the treasurer requires providing
that the taxpayer no longer owns the property. The request for
the refund shall be made prior to the date of the mailing of a
tax bill and escrow statement to the taxpayer. If a taxpayer who
has entered into a prepayment agreement pursuant to this section
dies before the last day on which an installment of current taxes
may be paid without penalty, the treasurer may refund the amount
of any prepayments made by that taxpayer to the executor or
administrator of the taxpayer's estate. (F) If the treasurer has received any prepayments from a
taxpayer, the treasurer shall add to the tax bill required by
section 323.13 of the Revised Code a tax escrow statement that
shall specify the total amount of prepayments received by the
treasurer on or before the date the statement was prepared, the
balance of total taxes due for which no prepayment has been
received, the amount of any discount to be applied to total taxes
due, and the date the statement was prepared. (G) If the total amount of a taxpayer's prepayments to the
treasurer made on or before the final date an installment of
taxes may be paid without penalty do not equal or exceed the
total taxes due on that date, the taxpayer is not relieved of any
late penalty or interest otherwise due pursuant to section
323.121 of the Revised Code. If the treasurer fails to apply
prepayments received by his the treasurer's office in accordance
with the terms
of an agreement and the total amount of the taxpayer's
prepayments equals or exceeds the total taxes due, the taxpayer
is relieved of any late penalty or interest imposed under section
323.121 of the Revised Code. (H) The office of the county treasurer shall bear all of
the costs of establishing and administering a system for
collecting prepayments as permitted by this section. (I) Before the county treasurer commences a prepayment
system, the tax commissioner shall approve all procedures and
forms to be used in the system. (J) The treasurer may enter into any agreements necessary
to enable the taxpayer to make prepayments of taxes to the office
of the treasurer through the electronic transfer of funds from an
account in the name of the taxpayer at a financial institution. Sec. 321.48. A county treasurer may assess a fee not
exceeding an amount equal to five dollars plus any amount passed
on from a financial institution on a drawer or indorser for each
check, draft, or money order returned or dishonored, or
automatic bank TRANSFER declined, due to insufficient funds or
for any other reason. The county treasurer shall deposit in the
general fund of the county any fee collected under this
section. Sec. 323.12. (A) Each person charged with taxes shall pay
to the county treasurer the full amount of such taxes on or
before the thirty-first day of December, or shall pay one-half of
the current taxes together with the full amount of any delinquent
taxes before such date, and the remaining half on or before the
twentieth day of June next ensuing. When taxes are paid by installments, each payment shall be
apportioned among the several funds for which taxes have been
assessed. (B) A tax is paid on or before the dates set forth in this
section if the tax payment is received by the county treasurer or
if prepayments are applied by the treasurer toward the payment of
taxes as provided by section 321.45 of the Revised Code on or
before the last day for payment of such tax, or if the tax
payment is received after such date in an envelope that was
postmarked by the United States postal service on or
before the last day for
payment of such tax. In the event there is more than one date of
postmark on the envelope, the earliest date imprinted by the
United States postal service shall be the date of
payment. A private meter postmark on an envelope is not a valid postmark
for purposes of establishing the date of payment of such tax. (C) The treasurer may delay the closing of his the treasurer's
books for
any collection period for the purpose of receiving and processing
such payments. Sec. 323.25. When taxes charged against an entry on the
tax duplicate, or any part of such taxes, are not paid within
sixty days after delivery of the delinquent land duplicate to the
county
treasurer as prescribed by section 5721.011 of the Revised Code,
the county treasurer shall enforce the lien for such taxes by
civil action in his name the treasurer's official capacity as
treasurer, for the sale of such
premises, in the court of common pleas of the county in the same
way mortgage liens are enforced. If
the delinquent land duplicate lists minerals or rights to minerals
listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the
Revised Code,
the county treasurer may enforce the lien for taxes against such minerals or
rights to minerals by civil action, in the treasurer's official capacity as
treasurer, in the manner prescribed by this section, or proceed as provided
under section 5721.30 of the
Revised Code. if service by publication is
necessary, such publication shall be made once a week for three
consecutive weeks instead of as provided by the Rules of Civil
Procedure, and the service shall be complete at the expiration of
three weeks after the date of the first publication. If the
prosecuting attorney determines that service upon a defendant may
be obtained ultimately only by publication, he the prosecuting
attorney may cause service
to be made simultaneously by certified mail, return receipt
requested;, ordinary
mail;, and publication, simultaneously. The treasurer
shall not
enforce the lien for taxes against real property that is the
subject of an application for exemption from taxation under
section 5715.27 of the Revised Code and that does not appear on
the delinquent land duplicate. Upon application of the plaintiff, the court shall advance
such cause on the docket, so that it may be first heard. Sec. 323.31. (A) Delinquent taxes charged against any
entry of real property may be paid pursuant to this division by
the person who owns the real property or is a vendee in
possession under a purchase agreement or land contract after
entering into a written undertaking with the county treasurer in
a form prescribed or approved by the tax commissioner. The
undertaking may be entered into at any time prior to the county
prosecuting attorney's commencement of foreclosure proceedings
pursuant to section 323.25 or 5721.18 of the Revised Code, or
commencement of foreclosure and forfeiture proceedings pursuant
to section 5721.14 of the Revised Code. A duplicate copy of each
such undertaking shall be filed with the county auditor, who
shall attach such the copy to the delinquent land tax
certificate or
delinquent vacant land tax certificate, or who shall enter an
asterisk in the margin next to the entry for the tract or lot on
the master list of delinquent tracts or master list of delinquent
vacant tracts, prior to filing it with the prosecuting attorney
under section 5721.13 of the Revised Code. If the undertaking is
entered into after the certificate or the master list has been
filed with the prosecuting attorney, the treasurer shall file the
duplicate copy with the prosecuting attorney. An undertaking entered into under this division shall
provide for the payment of delinquent taxes in installments over
a period not to exceed five years beginning on the earliest date
delinquent taxes that are the subject of the undertaking were
included in a certification under section 5721.011 of the Revised
Code; however, a person entering into an undertaking
who owns and occupies
residential real property
may request,
and the treasurer shall allow, an undertaking
providing for
payment in installments over a period of no fewer than two years
beginning on that date. For For each undertaking, the county
treasurer shall determine, and shall specify in the undertaking,
the number of installments, the amount of each installment, and
the schedule for payment of the installments. Each Each installment payment shall be apportioned among the
several funds for which taxes have been assessed and shall be
applied to the items of taxes charged in the order in which they
became due.
When an installment payment is not received by the
treasurer when due or any current taxes charged against the
property become delinquent, the undertaking becomes void unless
the treasurer permits a new undertaking to be entered into; if
the treasurer does not permit a new undertaking to be entered
into, the treasurer shall certify to the auditor that the
undertaking has become void. A new undertaking entered into
under this paragraph shall provide for payment of the outstanding
balance of delinquent taxes over a period that, when added to the
periods of any previous undertakings that had elapsed prior to
their becoming void, does not exceed ten years. Upon receipt of such a certification, the auditor shall
destroy his the duplicate copy of the undertaking. If such copy
has
been filed with the prosecuting attorney, the auditor immediately
shall deliver the certification to the prosecuting attorney, who
shall attach it to the appropriate certificate and the duplicate
copy of the voided undertaking or strike through the asterisk
entered in the margin of the master list next to the entry for
the tract or lot that is the subject of the voided undertaking.
The prosecuting attorney then shall institute a proceeding to
foreclose the lien of the state in accordance with section 323.25
or 5721.18 of the Revised Code or, in the case of delinquent
vacant land, shall institute a foreclosure proceeding in
accordance with section 323.25 or 5721.18 of the Revised Code, or
a foreclosure and forfeiture proceeding in accordance with
section 5721.14 of the Revised Code. (B) Within ten days after the date prescribed by section
323.12 or 323.17 of the Revised Code for payment of the first
half installment of the current taxes, any person failing to pay
the amount required by such date, with the consent of the
treasurer, may enter into a written undertaking with the
treasurer, in a form prescribed by the tax commissioner, to pay
all current taxes pursuant to this division. The agreement shall
provide for the entire amount of such taxes to be paid in three
or fewer installments before the date set by section 323.12 or
323.17 of the Revised Code for the payment of the second
installment of such taxes. Each payment made under this division
shall be not less than one-third of the total amount of the
current taxes, unless the collection of a particular tax has been
legally enjoined, or unless at any scheduled payment date less
than one-third of the total amount remains unpaid, in which case
the total balance shall be paid. If a payment is not received by the treasurer when due
under the terms of an undertaking made under this division, the
treasurer may permit the taxpayer to make the payment at a later
date, provided the payment is received before the date set by
section 323.12 or 323.17 of the Revised Code for the payment of
the second installment of current taxes. If the total taxes
arranged to be paid pursuant to such an undertaking are not
received before such date, the undertaking shall become void and
the treasurer shall proceed to collect all unpaid taxes then due
by any other means provided by law. Sec. 5711.33. (A)(1) When a county treasurer receives a
certificate from a county auditor pursuant to division (A) of
section 5711.32 of the Revised Code charging him the treasurer
with the
collection of an amount of taxes due as the result of a
deficiency assessment, he the treasurer shall immediately
prepare
and mail a
tax bill to the taxpayer owing such tax. The tax bill shall
contain the name of the taxpayer; the taxable value, tax rate,
and taxes charged for each year being assessed; the total amount
of taxes due; the final date payment may be made without
additional penalty; and any other information the treasurer
considers pertinent or necessary. Taxes due and payable as a
result of a deficiency assessment, less any amount specifically
excepted from collection under division (B) of section 5711.32 of
the Revised Code, shall be paid with interest thereon as
prescribed by section 5719.041 of the Revised Code on or before
the sixtieth day following the date of issuance of the
certificate by the county auditor. The balance of taxes found
due and payable after a final determination by the tax
commissioner or a final judgment of the board of tax appeals or
any court to which such final judgment may be appealed, shall be
paid with interest thereon as prescribed by section 5719.041 of
the Revised Code on or before the sixtieth day following the date
of certification by the auditor to the treasurer pursuant to
division (C) of section 5711.32 of the Revised Code of such final
determination or judgment. Such final dates for payment shall be
determined and exhibited on the tax bill by the treasurer. (2) If on or before the sixtieth day following the date of
a certification of a deficiency assessment under division (A) of
section 5711.32 of the Revised Code or of a certification of a
final determination or judgment under division (C) of section
5711.32 of the Revised Code, the taxpayer pays the full amount of
taxes and interest due at the time of the receipt of
certification with respect to that assessment, determination, or
judgment, no interest shall accrue or be charged with respect to
that assessment, determination, or judgment for the period that
begins on the first day of the month in which the certification
is made and that ends on the last day of the month preceding the
month in which such sixtieth day occurs. (B) When the taxes charged, as mentioned in division (A)
of this section, are not paid within the time prescribed by such
division, a penalty of ten per cent of the amount due and unpaid
and interest for the period described in division (A)(2) of this
section shall accrue at the time the treasurer closes his the
treasurer's office
for business on the last day so prescribed, but if the taxes are
paid within ten days subsequent to the last day prescribed, the
treasurer shall waive the collection of and the auditor shall
remit one-half of the penalty. The treasurer shall not
thereafter accept less than the full amount of taxes and penalty
except as otherwise authorized by law. Such penalty shall be
distributed in the same manner and at the same time as the tax
upon which it has accrued. The whole amount collected shall be
included in the next succeeding settlement of appropriate taxes. (C) When the taxes charged, as mentioned in division (A)
of this section, remain unpaid after the final date for payment
prescribed by such division, such charges shall be deemed to be
delinquent taxes. The county auditor shall cause such charges,
including the penalty which that has accrued pursuant to this
section,
to be added to the delinquent tax duplicate in accordance with
section 5719.04 of the Revised Code. (D) The county auditor, upon consultation with the county
treasurer, shall remit a penalty imposed under division (B) of
this section or division (C) of section 5719.03 of the Revised
Code for the late payment of taxes when: (1) The taxpayer could not make timely payment of the tax
because of the negligence or error of the auditor or treasurer in
the performance of a statutory duty relating to the levy or
collection of such tax. (2) In cases other than those described in division (D)(1)
of this section, the taxpayer failed to receive a tax bill or a
correct tax bill, and the taxpayer made a good faith effort to
obtain such bill within thirty days after the last day for
payment of the tax. (3) The tax was not timely paid because of the death or
serious injury of the taxpayer, or his the taxpayer's
confinement in a hospital
within sixty days preceding the last day for payment
of the tax,
if, in any case, the tax was subsequently paid within
sixty days
after the last day for payment of such tax. (4) The taxpayer demonstrates to the satisfaction of the
auditor that the full payment was properly deposited in the mail
in sufficient time for the envelope to be postmarked by the
United States postal service on or before the last
day for payment of such tax.
A private meter postmark on an envelope is not a valid postmark for
purposes of establishing the date of payment of such tax. (E) The taxpayer may, upon application, may request the tax
commissioner to review the denial of the remission of a penalty
by the auditor. The commissioner shall consider the application,
determine whether the penalty should be remitted, and certify his
the
determination to the taxpayer and to the treasurer and auditor
who shall correct the tax list and duplicate accordingly. The
commissioner shall issue orders and instructions for the uniform
implementation of this section by all auditors and treasurers,
and such orders and instructions shall be followed by such
officers. Sec. 5715.39. The tax commissioner may remit real property
taxes, penalties, and interest found by him the commissioner to
have been illegally assessed. The commissioner also may remit any penalty
charged against any real property that was the subject of an
application for exemption from taxation under section 5715.27 of
the Revised Code if the commissioner determines that the
applicant requested such exemption in good faith. The
commissioner shall include notice of the remission in his the
commissioner's certification to the county auditor required under that
section. The commissioner, on application by a taxpayer, shall remit
a penalty for late payment of any real property taxes when: (A) The taxpayer could not make timely payment of the tax
because of the negligence or error of the auditor or treasurer in
the performance of a statutory duty relating to the levy or
collection of such tax. (B) In cases other than those described in division (A) of
this section, the taxpayer failed to receive a tax bill or a
correct tax bill, and the taxpayer made a good faith effort to
obtain such bill within thirty days after the last day for
payment of the tax. (C) The tax was not timely paid because of the death or
serious injury of the taxpayer, or his the taxpayer's
confinement in a hospital within sixty days preceding the last day for payment
of the tax, if, in any case, the tax was subsequently paid within
sixty days after the last day for payment of such tax. (D) The taxpayer demonstrates to the satisfaction of the
commissioner that the full payment was properly deposited in the
mail in sufficient time for the envelope to be postmarked by the
United States postal service on or before the last
day for payment of such tax. A private meter postmark on an envelope is
not a valid postmark for purposes of establishing the date of payment of such
tax. The commissioner shall consider the application, determine
whether the penalty should be remitted, and certify his the
determination to the taxpayer, to the county treasurer, and
to the county auditor, who shall correct the tax list and duplicate
accordingly. This section shall not provide to the taxpayer any remedy
with respect to any matter which he that the taxpayer may be
authorized to complain of under the provisions of sections 5715.19,
5717.02,
and 5727.47 of the Revised Code. Applications for remission, and documents of any kind
related to those applications, filed with the tax commissioner
under this section, are public records within the meaning of
section 149.43 of the Revised Code, unless otherwise excepted
under that section. Sec. 5719.03. (A) The county auditor shall preserve all
receipts showing the advance payment of taxes. At the time of
making up the general personal and the classified tax list and
duplicate, he the auditor shall enter thereon opposite the name
of each
person charged with taxes the amount of the advance payment made,
as a credit against the amount of taxes charged thereon against
such person. (B) Each person charged with taxes on a general personal
property or a classified property tax duplicate shall pay the
full amount of such taxes, less the amount of advance payment
credited on the duplicate, on or before the twentieth day of
September, or a day as extended pursuant to section 5719.031 of
the Revised Code. (C) A tax is paid on or before the dates set forth in this
section if the tax payment is received by the county treasurer on
or before the last day for payment of such tax, or is received
after such date in an envelope that was postmarked by the United
States postal
service on or before the last day for payment of such tax. In
the event there is more than one date of postmark on the
envelope, the earliest date imprinted by the United
States postal service shall
be the date of payment. A private meter postmark on an envelope is not a
valid postmark for purposes of establishing the date of payment of such tax. (D) When an installment of taxes is not paid within the
time prescribed by this section, or within the time so prescribed
as extended pursuant to section 5719.031 of the Revised Code, a
penalty of ten per cent of the amount due and unpaid shall accrue
when the county treasurer closes his the treasurer's office for
business on the
last day so prescribed, but if the taxes are paid within ten days
subsequent to the last day prescribed, the treasurer shall waive
the collection of, and the auditor shall remit one-half of, the
penalty. The treasurer shall not thereafter accept less than the
full amount of taxes and penalty, except as provided in division
(E) of this section or section 5719.05, 5711.32, or 5711.33 of
the Revised Code. (E) Any partial payment of taxes tendered to a county
treasurer may be accepted if the treasurer determines that the
amount tendered was intended by the taxpayer to be equal to the
amount due but is more or less than such amount as a result of
what appears to the treasurer to be an obvious taxpayer error.
The treasurer may accept a partial payment in which the only
unpaid amount is the amount of a penalty for late payment
provided the taxpayer files with the payment a copy of his the
taxpayer's
application to the auditor for a remission of the penalty or the
payment is received within ten days of the last date the taxes
could have been paid without penalty. Any overpayment shall be
refunded by the treasurer in the manner most convenient to the
treasurer. When the amount tendered and accepted is less than
the amount due, the unpaid balance shall be treated as other
unpaid taxes, and, except when the unpaid amount is the penalty,
the treasurer shall notify the taxpayer of such deficiency. Sec. 5721.14. Subject to division (A)(2) of this section,
on receipt of a delinquent vacant land tax certificate or a
master list of delinquent vacant tracts, a county prosecuting
attorney shall institute a foreclosure proceeding under section
323.25 or 5721.18 of the Revised Code, or a foreclosure and
forfeiture proceeding under this section. If the delinquent vacant land
tax certificate or a master list of
delinquent vacant tracts lists minerals or rights to minerals listed pursuant
to sections 5713.04, 5713.05, and 5713.06 of the
Revised Code,
the county prosecuting attorney may institute a foreclosure PROCEEDING under
section 323.25 or 5721.18 of the Revised Code or a
foreclosure and forfeiture
proceeding under this section against such minerals or rights to
minerals. (A)(1) The prosecuting attorney shall institute a
proceeding under this section by filing, in the name of the
county treasurer and with the clerk of a court with jurisdiction,
a complaint that requests that the lien of the state on the
property identified in the certificate or master list be
foreclosed and that the property be forfeited to the state. He The
prosecuting attorney
shall prosecute the proceeding to final judgment and
satisfaction. (2) If the delinquent taxes, assessments, charges,
penalties, and interest are paid prior to the time a complaint is
filed, the prosecuting attorney shall not institute a proceeding
under this section. If there is a copy of a written undertaking
attached to the certificate or an asterisk next to an entry on
the master list, or if a copy of an undertaking is received from
the county auditor prior to the commencement of the proceeding
under this section, the prosecuting attorney shall not institute
the proceeding under this section, unless he the prosecuting
attorney receives a
certification of the county treasurer that the undertaking has
become void. (B) Foreclosure and forfeiture proceedings constitute an
action in rem. Prior to filing such an action in rem, the county
prosecuting attorney shall cause a title search to be conducted
for the purpose of identifying any lienholders or other persons
with interests in the property that is subject to foreclosure and
forfeiture. Following the title search, the action in rem shall
be instituted by filing in the office of the clerk of a court
with jurisdiction a complaint bearing a caption substantially in
the form set forth in division (A) of section 5721.15 of the
Revised Code. Any number of parcels may be joined in one action. Each
separate parcel included in a complaint shall be given a serial
number and shall be separately indexed and docketed by the clerk
of the court in a book kept by the clerk for such purpose. A
complaint shall contain the permanent parcel number of each
parcel included in it, the full street address of the parcel when
available, a description of the parcel as set forth in the
certificate or master list, the name and address of the last
known owner of the parcel if they appear on the general tax list,
the name and address of each lienholder and other person with an
interest in the parcel identified in the title search relating to
the parcel that is required by this division, and the amount of
taxes, assessments, charges, penalties, and interest due and
unpaid with respect to the parcel. It is sufficient for the
county treasurer to allege in his the complaint that
the certificate
or master list has been duly filed by the county auditor with
respect to each parcel listed, that the amount of money with
respect to each parcel appearing to be due and unpaid is due and
unpaid, and that there is a lien against each parcel, without
setting forth any other or special matters. The prayer of the
complaint shall be that the court issue an order that the lien of
the state on each of the parcels included in the complaint be
foreclosed, that the property be forfeited to the state, and that
the land be offered for sale in the manner provided in section
5723.06 of the Revised Code. (C) Within thirty days after the filing of a complaint,
the clerk of the court in which the complaint was filed shall
cause a notice of foreclosure and forfeiture substantially in the
form of the notice set forth in division (B) of section 5721.15
of the Revised Code to be published once a week for three
consecutive weeks in a newspaper of general circulation in the
county. In any county that has adopted a permanent parcel number
system, the parcel may be described in the notice by parcel
number only, instead of also with a complete legal description,
if the county prosecuting attorney determines that the
publication of the complete legal description is not necessary to
provide reasonable notice of the foreclosure and forfeiture
proceeding to the interested parties. If the complete legal
description is not published, the notice shall indicate where the
complete legal description may be obtained. After the third publication, the publisher shall file with
the clerk of the court an affidavit stating the fact of the
publication and including a copy of the notice of foreclosure and
forfeiture as published. Service of process for purposes of the
action in rem shall be considered as complete on the date of the
last publication. Within thirty days after the filing of a complaint and
before the date of the final publication of the notice of
foreclosure and forfeiture, the clerk of the court also shall
cause a copy of a notice substantially in the form of the notice
set forth in division (C) of section 5721.15 of the Revised Code
to be mailed by ordinary mail, with postage prepaid, to each
person named in the complaint as being the last known owner of a
parcel included in it, or as being a lienholder or other person
with an interest in a parcel included in it. The notice shall be
sent to the address of each such person, as set forth in the
complaint, and the clerk shall enter the fact of such mailing
upon the appearance docket. If the name and address of the last
known owner of a parcel included in a complaint is not set forth
in it, the county auditor shall file an affidavit with the clerk
stating that the name and address of the last known owner does
not appear on the general tax list. (D)(1) An answer may be filed in a foreclosure and
forfeiture proceeding by any person owning or claiming any right,
title, or interest in, or lien upon, any parcel described in the
complaint. The answer shall contain the caption and number of
the action and the serial number of the parcel concerned. The
answer shall set forth the nature and amount of interest claimed
in the parcel and any defense or objection to the foreclosure of
the lien of the state for delinquent taxes, assessments, charges,
penalties, and interest, as shown in the complaint. The answer
shall be filed in the office of the clerk of the court, and a
copy of the answer shall be served on the county prosecuting
attorney not later than twenty-eight days after the date of final
publication of the notice of foreclosure and forfeiture. If an
answer is not filed within such time, a default judgment may be
taken as to any parcel included in a complaint as to which no
answer has been filed. A default judgment is valid and effective
with respect to all persons owning or claiming any right, title,
or interest in, or lien upon, any such parcel, notwithstanding
that one or more of such persons are minors, incompetents,
absentees or nonresidents of the state, or convicts in
confinement. (2)(a) A receiver appointed pursuant to divisions (C)(2)
and (3) of section 3767.41 of the Revised Code may file an answer
pursuant to division (D)(1) of this section, but is not required
to do so as a condition of receiving proceeds in a distribution
under division (B)(2) of section 5721.17 of the Revised Code. (b) When a receivership under section 3767.41 of the
Revised Code is associated with a parcel, the notice of
foreclosure and forfeiture set forth in division (B) of section
5721.15 of the Revised Code and the notice set forth in division
(C) of that section shall be modified to reflect the provisions
of division (D)(2)(a) of this section. (E) At the trial of a foreclosure and forfeiture
proceeding, the delinquent vacant land tax certificate or master
list of delinquent vacant tracts filed by the county auditor with
the county prosecuting attorney shall be prima-facie evidence of
the amount and validity of the taxes, assessments, charges,
penalties, and interest appearing due and unpaid on the parcel to
which the certificate or master list relates and their
nonpayment. If an answer is properly filed, the court may, in
its discretion, and shall, at the request of the person filing
the answer, grant a severance of the proceedings as to any parcel
described in such answer for purposes of trial or appeal. (F) The conveyance by the owner of any parcel against
which a complaint has been filed pursuant to this section at any
time after the date of publication of the parcel on the
delinquent vacant land tax list but before the date of a judgment
of foreclosure and forfeiture pursuant to section 5721.16 of the
Revised Code shall not nullify the right of the county to proceed
with the foreclosure and forfeiture. Sec. 5721.18. The county prosecuting attorney, upon the
delivery to him the prosecuting attorney by the county auditor
of a delinquent land or
delinquent vacant land tax certificate, or of a master list of
delinquent or delinquent vacant tracts, shall institute a
foreclosure proceeding under this section in the name of the
county treasurer to foreclose the lien of the state, in any court
with jurisdiction, unless the taxes, assessments, charges,
penalties, and interest are paid prior to the time a complaint is
filed, or unless a foreclosure or foreclosure and forfeiture
action has been or will be instituted under section 323.25 or
5721.14 of the Revised Code. He
if the delinquent land or delinquent vacant land tax certificate or the
master list of delinquent or delinquent vacant tracts lists minerals or rights
to minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the
Revised Code,
the county prosecuting attorney may institute a foreclosure PROCEEDING in the
name of the county treasurer, in any court with jurisdiction, to foreclose the
lien of the state against such minerals or rights to minerals, unless the
taxes, assessments, charges, penalties, and interest are paid prior to the
time
the complaint is filed, or unless a foreclosure or foreclosure and forfeiture
action has been or will be instituted under section 323.25 or 5721.14 of the
Revised Code. The prosecuting attorney shall
prosecute the proceeding
to final judgment and satisfaction. If there is a copy of a
written undertaking attached to the certificate or an asterisk
next to an entry on the master list, or if a copy of an
undertaking is received from the auditor prior to the
commencement of the proceeding under this section, the
prosecuting attorney shall not institute the proceeding under
this section, unless he the prosecuting attorney receives a
certification of the treasurer
that the undertaking has become void. (A) This division applies to all foreclosure proceedings
not instituted and prosecuted under section 323.25 of the Revised
Code or division (B) or (C) of this section. The foreclosure
proceedings shall be instituted and prosecuted in the same manner
as is provided by law for the foreclosure of mortgages on land,
except that, if service by publication is necessary, such
publication shall be made once a week for three consecutive weeks
instead of as provided by the Rules of Civil Procedure, and the
service shall be complete at the expiration of three weeks after
the date of the first publication. In any proceeding prosecuted
under this section, if the prosecuting attorney determines that
service upon a defendant may be obtained ultimately only by
publication, he the prosecuting attorney may cause service to be
made simultaneously by certified mail,
return receipt requested;, ordinary mail;, and
publication,
simultaneously. In any county that has adopted a permanent parcel number
system, the parcel may be described in the notice by parcel
number only, instead of also with a complete legal description,
if the prosecuting attorney determines that the publication of
the complete legal description is not necessary to provide
reasonable notice of the foreclosure proceeding to the interested
parties. If the complete legal description is not published, the
notice shall indicate where the complete legal description may be
obtained. It is sufficient, having been made a proper party to the
foreclosure proceeding, for the treasurer to allege in his the
treasurer's
complaint that the certificate or master list has been duly filed
by the auditor, that the amount of money appearing to be due and
unpaid is due and unpaid, and that there is a lien against the
property described in the certificate or master list, without
setting forth in his the complaint any other or special matter
relating to the foreclosure proceeding. The prayer of the
complaint shall be that the court issue an order that the
property be sold by the sheriff, or if the action is in the
municipal court by the bailiff, in the manner provided in section
5721.19 of the Revised Code. In the foreclosure proceeding, the treasurer may join in
one action any number of lots or lands, but the decree shall be
rendered separately, and any proceedings may be severed, in the
discretion of the court, for the purpose of trial or appeal, and
the court shall make such order for the payment of costs as is
considered proper. The certificate or master list filed by the
auditor with the prosecuting attorney is prima-facie evidence at
the trial of the foreclosure action of the amount and validity of
the taxes, assessments, charges, penalties, and interest
appearing due and unpaid and of their nonpayment. (B) Foreclosure proceedings constituting an action in rem
may be commenced by the filing of a complaint after the end of
the second year from the date on which the delinquency was first
certified by the auditor. Prior to filing such an action in rem,
the prosecuting attorney shall cause a title search to be
conducted for the purpose of identifying any lienholders or other
persons with interests in the property subject to foreclosure.
Following the title search, the action in rem shall be instituted
by filing in the office of the clerk of a court with jurisdiction
a complaint bearing a caption substantially in the form set forth
in division (A) of section 5721.181 of the Revised Code. Any number of parcels may be joined in one action. Each
separate parcel included in a complaint shall be given a serial
number and shall be separately indexed and docketed by the clerk
of the court in a book kept by the clerk for such purpose. A
complaint shall contain the permanent parcel number of each
parcel included in it, the full street address of the parcel when
available, a description of the parcel as set forth in the
certificate or master list, the name and address of the last
known owner of the parcel if they appear on the general tax list,
the name and address of each lienholder and other person with an
interest in the parcel identified in the title search relating to
the parcel that is required by this division, and the amount of
taxes, assessments, charges, penalties, and interest due and
unpaid with respect to the parcel. It is sufficient for the
treasurer to allege in his the complaint that the
certificate or
master list has been duly filed by the auditor with respect to
each parcel listed, that the amount of money with respect to each
parcel appearing to be due and unpaid is due and unpaid, and that
there is a lien against each parcel, without setting forth any
other or special matters. The prayer of the complaint shall be
that the court issue an order that the land described in the
complaint be sold in the manner provided in section 5721.19 of
the Revised Code. (1) Within thirty days after the filing of a complaint,
the clerk of the court in which the complaint was filed shall
cause a notice of foreclosure substantially in the form of the
notice set forth in division (B) of section 5721.181 of the
Revised Code to be published once a week for three consecutive
weeks in a newspaper of general circulation in the county. In
any county that has adopted a permanent parcel number system, the
parcel may be described in the notice by parcel number only,
instead of also with a complete legal description, if the
prosecuting attorney determines that the publication of the
complete legal description is not necessary to provide reasonable
notice of the foreclosure proceeding to the interested parties.
If the complete legal description is not published, the notice
shall indicate where the complete legal description may be
obtained. After the third publication, the publisher shall file with
the clerk of the court an affidavit stating the fact of the
publication and including a copy of the notice of foreclosure as
published. Service of process for purposes of the action in rem
shall be considered as complete on the date of the last
publication. Within thirty days after the filing of a complaint and
before the final date of publication of the notice of
foreclosure, the clerk of the court also shall cause a copy of a
notice substantially in the form of the notice set forth in
division (C) of section 5721.181 of the Revised Code to be mailed
by certified mail, with postage prepaid, to each person named in
the complaint as being the last known owner of a parcel included
in it, or as being a lienholder or other person with an interest
in a parcel included in it. The notice shall be sent to the
address of each such person, as set forth in the complaint, and
the clerk shall enter the fact of such mailing upon the
appearance docket. If the name and address of the last known
owner of a parcel included in a complaint is not set forth in it,
the auditor shall file an affidavit with the clerk stating that
the name and address of the last known owner does not appear on
the general tax list. (2)(a) An answer may be filed in an action in rem under
this division by any person owning or claiming any right, title,
or interest in, or lien upon, any parcel described in the
complaint. The answer shall contain the caption and number of
the action and the serial number of the parcel concerned. The
answer shall set forth the nature and amount of interest claimed
in the parcel and any defense or objection to the foreclosure of
the lien of the state for delinquent taxes, assessments, charges,
penalties, and interest as shown in the complaint. The answer
shall be filed in the office of the clerk of the court, and a
copy of the answer shall be served on the prosecuting attorney,
not later than twenty-eight days after the date of final
publication of the notice of foreclosure. If an answer is not
filed within such time, a default judgment may be taken as to any
parcel included in a complaint as to which no answer has been
filed. A default judgment is valid and effective with respect to
all persons owning or claiming any right, title, or interest in,
or lien upon, any such parcel, notwithstanding that one or more
of such persons are minors, incompetents, absentees or
nonresidents of the state, or convicts in confinement. (b)(i) A receiver appointed pursuant to divisions (C)(2)
and (3) of section 3767.41 of the Revised Code may file an answer
pursuant to division (B)(2)(a) of this section, but is not
required to do so as a condition of receiving proceeds in a
distribution under division (B)(1) of section 5721.17 of the
Revised Code. (ii) When a receivership under section 3767.41 of the
Revised Code is associated with a parcel, the notice of
foreclosure set forth in division (B) of section 5721.181 of the
Revised Code and the notice set forth in division (C) of that
section shall be modified to reflect the provisions of division
(B)(2)(b)(i) of this section. (3) At the trial of an action in rem under this division,
the certificate or master list filed by the auditor with the
prosecuting attorney shall be prima-facie evidence of the amount
and validity of the taxes, assessments, charges, penalties, and
interest appearing due and unpaid on the parcel to which the
certificate or master list relates and their nonpayment. If an
answer is properly filed, the court may, in its discretion, and
shall, at the request of the person filing the answer, grant a
severance of the proceedings as to any parcel described in such
answer for purposes of trial or appeal. (C) In addition to the actions in rem authorized under
division (B) of this section and section 5721.14 of the Revised
Code, an action in rem may be commenced under this division. An
action commenced under this division shall conform to all of the
requirements of division (B) of this section except as follows: (1) The prosecuting attorney shall not cause a title
search to be conducted for the purpose of identifying any
lienholders or other persons with interests in the property
subject to foreclosure, except that he the prosecuting attorney
shall cause a title search
to be conducted to identify any receiver's lien. (2) The names and addresses of lienholders and persons
with an interest in the parcel shall not be contained in the
complaint, and notice shall not be mailed to lienholders and
persons with an interest as provided in division (B)(1) of this
section, except that the name and address of a receiver under
section 3767.41 of the Revised Code shall be contained in the
complaint and notice shall be mailed to the receiver. (3) With respect to the forms applicable to actions
commenced under division (B) of this section and contained in
section 5721.181 of the Revised Code: (a) The notice of foreclosure prescribed by division (B)
of section 5721.181 of the Revised Code shall be revised to
exclude any reference to the inclusion of the name and address of
each lienholder and other person with an interest in the parcel
identified in a statutorily required title search relating to the
parcel, and to exclude any such names and addresses from the
published notice, except that the revised notice shall refer to
the inclusion of the name and address of a receiver under section
3767.41 of the Revised Code and the published notice shall
include the receiver's name and address. The notice of
foreclosure also shall include the following in boldface type: "If pursuant to the action the parcel is sold, the sale
shall not affect or extinguish any lien or encumbrance with
respect to the parcel other than a receiver's lien and other than
the lien for land taxes, assessments, charges, interest, and
penalties for which the lien is foreclosed and in satisfaction of
which the property is sold. All other liens and encumbrances
with respect to the parcel shall survive the sale." (b) The notice to the owner, lienholders, and other
persons with an interest in a parcel shall be a notice only to
the owner and to any receiver under section 3767.41 of the
Revised Code, and the last two sentences of the notice to the
owner shall be omitted. (4) As used in this division, a "receiver's lien" means
the lien of a receiver appointed pursuant to divisions (C)(2) and
(3) of section 3767.41 of the Revised Code that is acquired
pursuant to division (H)(2)(b) of that section for any
unreimbursed expenses and other amounts paid in accordance with
division (F) of that section by the receiver and for the fees of
the receiver approved pursuant to division (H)(1) of that
section. (D) If the prosecuting attorney determines that an action
in rem under division (B) or (C) of this section is precluded by
law, then foreclosure proceedings shall be filed pursuant to
division (A) of this section, and the complaint in the action in
personam shall set forth the grounds upon which the action in rem
is precluded. (E) The conveyance by the owner of any parcel against
which a complaint has been filed pursuant to this section at any
time after the date of publication of the parcel on the
delinquent tax list but before the date of a judgment of
foreclosure pursuant to section 5721.19 of the Revised Code shall
not nullify the right of the county to proceed with the
foreclosure. Sec. 5721.25. All delinquent land upon which the taxes,
assessments, penalties, interest, or charges have become
delinquent may be redeemed before foreclosure proceedings have
been instituted by tendering to the county treasurer an amount
sufficient to pay the taxes, assessments, penalties, interest,
and charges then due and unpaid and the costs incurred in any
proceeding instituted against such parcel under section 5721.18
of the Revised Code as determined by the court. After the institution of a foreclosure proceeding against
such delinquent land and at any time prior to the filing of an
entry of confirmation of sale pursuant to such proceeding,
delinquent land may be redeemed by tendering to the county
treasurer the amount of taxes, assessments, penalties, interest,
and charges then due and unpaid, together with those costs of
such proceeding allocable to such land as determined by the
court. After a judgment of foreclosure has been rendered with
respect to delinquent land but prior to the time such land is
first offered for sale pursuant to section 5721.18 of the Revised
Code, any person entitled to redeem the land who has not previously
defaulted on a written undertaking may pay the costs of
such proceeding allocable to such land as determined by the court
and enter into a written undertaking with the county treasurer
for the payment of the taxes, assessments, penalties, interest,
and charges found to be due and unpaid on such land by the
judgment of foreclosure. The undertaking shall be paid in five
consecutive and equal semiannual installments together with the
full amount of current taxes and assessments then payable at the
times provided by sections 323.12 and 323.17 of the Revised Code.
Upon application to the court rendering the judgment of
foreclosure and upon good cause being shown, the court rendering
the judgment of foreclosure may extend the terms of payment under
any written undertaking entered into to redeem any delinquent
land devoted to residential use upon application to the court and
permit the payment of the undertaking in not more than ten
consecutive and equal semiannual payments as prescribed by section
323.31 Of the Revised Code over a period not to exceed five years beginning on the earliest
date delinquent taxes that are the subject of the undertaking were included in
a certification under section 5721.011 Of the Revised Code; however, a person
entering into an undertaking who owns and occupies residential real property
may request, and the county treasurer shall allow, an undertaking providing
for payment in installments over a period of no fewer than two years beginning
on that date. The court shall
retain jurisdiction over the delinquent land until the total
amount set forth in the written undertaking is paid,
notwithstanding any conveyance of the land to another owner
during the period that the written undertaking is outstanding. If any installment payment of a written undertaking is not
paid when due, the county treasurer shall, at the time the
payment is due and unpaid, advise the court rendering the
judgment of foreclosure, and the court shall order such land sold
for the amount of taxes, assessments, penalties, interest, and
charges then due and owing on such land in the manner provided in
section 5721.19 of the Revised Code. Upon the payment of each installment pursuant to any
written undertaking, the county treasurer shall enter the amount
of such payment on the tax duplicate, crediting it to the items
of taxes, assessments, penalties, interest, and charges in the
order in which such items became due. The county treasurer shall
give a receipt for the amount paid to the person paying it, in
the form prescribed by the tax commissioner. Such receipt shall
show the application of the payment made and the amount of
delinquent taxes, assessments, penalties, interest, and charges
remaining unpaid. Sec. 5721.30. If the county treasurer, by means of the remedies provided
by law or otherwise, determines that delinquent lands containing or producing
minerals or any rights to minerals, as separately listed and taxed from the
fee of the soil pursuant to sections 5713.04, 5713.05, and 5713.06 of the
Revised Code,
have appeared on the delinquent land list and duplicate for five years and
that
taxes charged against those minerals or rights to minerals have become
uncollectible, the county treasurer shall certify that determination, together
with the reasons for the determination, to the county board of revision and
the
prosecuting attorney. If the board of revision and the prosecuting attorney
determine that the taxes are uncollectible, the board of revision and the
prosecuting attorney shall certify their finding to the county auditor, who
shall cause the taxes to be stricken from the general tax list and duplicate
of real and public utility property and from the delinquent tax list and
duplicate. SECTION 2 . That existing sections 321.45, 323.12, 323.25, 323.31,
5711.33, 5715.39, 5719.03, 5721.14, 5721.18, and 5721.25 of the Revised Code
are hereby repealed.
SECTION 3 . Section 323.25 of the Revised Code is presented in this act
as a composite of the section as amended by both
Am. Sub. H.B. 576 and Am. Sub. S.B. 332 of the 118th General Assembly, with
the new language of
neither of the acts shown in capital letters. Section 5721.14 of the Revised
Code is presented in this act
as a composite of the section as amended by both
Am. Sub. H.B. 387 and Am. Sub. H.B. 576 of the 118th General Assembly, with
the new language of
neither of the acts shown in capital letters. Section 5721.18 of the Revised
Code is presented in this act
as a composite of the section as amended by both
Am. Sub. H.B. 387 and Am. Sub. H.B. 576 of the 118th General Assembly, with
the new language of
neither of the acts shown in capital letters.
This is in
recognition of the principle stated in division (B) of section
1.52 of the Revised Code that such amendments are to be
harmonized where not substantively irreconcilable and constitutes
a legislative finding that such is the resulting version in
effect prior to the effective date of this act.
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