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As Passed by the House
123rd General Assembly
Regular Session
1999-2000 | Sub. H. B. No. 493 |
REPRESENTATIVES A. CORE-BRADING-D. MILLER-GARDNER-WILLAMOWSKI-
DAMSCHRODER-LOGAN-NETZLEY-OLMAN-GRENDELL-HOLLISTER-CLANCY-
VESPER-SCHULER-KRUPINSKI-VAN VYVEN-METZGER-HARRIS-COUGHLIN-
TIBERI-MYERS-MOTTLEY-AUSTRIA-DISTEL-PERRY-HARTNETT-JERSE-
PETERSON-JOLIVETTE-HOOPS-TERWILLEGER-HEALY-CORBIN-BUCHY-
WINKLER-O'BRIEN-GOODMAN-SYKES-VERICH-SCHURING-ALLEN-REDFERN-
JONES-EVANS-WIDENER-CATES-BARRETT-DePIERO-PATTON-ROMAN-
CALVERT-ASLANIDES-GOODING-BUEHRER-SALERNO
A BILL
To amend sections 321.45, 323.121, 323.132, 323.15, 323.25, 323.29, 323.31,
323.49,
5709.631, 5713.08, 5713.20, 5715.27, 5719.03, 5719.04, 5719.041, 5719.05,
5721.02, 5721.03, 5721.06, 5721.10, 5721.14,
5721.18, 5721.19, 5721.25, 5721.30, 5721.31, 5721.32, 5721.34, 5721.36,
5721.37, 5721.38, and 5721.39 and to enact sections 5713.083 and 5721.42
of the Revised Code to provide county treasurers with greater
flexibility in entering into agreements with delinquent taxpayers,
to authorize county treasurers to accept partial payment of taxes
under certain circumstances, to allow taxing authorities to agree to abate the
collection of unpaid taxes against real property when a nonprofit corporation
agrees to improve the property to make it fit for use as dwellings, and to
make other changes related to
tax foreclosures and tax certificates.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 321.45, 323.121, 323.132, 323.15, 323.25, 323.29,
323.31, 323.49,
5709.631, 5713.08, 5713.20, 5715.27, 5719.03, 5719.04, 5719.041, 5719.05,
5721.02, 5721.03, 5721.06, 5721.10, 5721.14,
5721.18, 5721.19, 5721.25, 5721.30, 5721.31, 5721.32, 5721.34, 5721.36,
5721.37, 5721.38, and 5721.39 be amended and sections 5713.083 and 5721.42
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
property or manufactured or mobile home is listed on the tax duplicate OR A
VENDEE OF SUCH PROPERTY UNDER A PURCHASE AGREEMENT OR LAND
CONTRACT.
(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) In the case of a parcel of property or a manufactured or
mobile home listed on the real property tax list, "taxes," "delinquent
taxes," and "current taxes" have
the same meanings as in section 323.01 of the Revised Code. In the case of
a manufactured or mobile home listed on the manufactured home tax list,
"taxes" means manufactured home taxes levied pursuant to section 4503.06 of
the Revised Code.
(4) "Duplicate" means the treasurer's duplicate of real
and public utility property and the manufactured home tax list.
(5) In the case of a parcel of property or a manufactured or
mobile home listed on the real property tax list, "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. In the case of
a manufactured or mobile home listed on the manufactured home tax list, "total
taxes due" means all taxes levied and due under section 4503.06 of the
Revised Code, including any penalty.
(B)(1)(a) A county treasurer may enter into a written
agreement with any taxpayer FOR THE PAYMENT OF CURRENT TAXES, upon
mutually agreed on terms
and
conditions, under which both of the following occur:
(a)(i) The taxpayer agrees to tender prepayments of taxes on
a parcel of property or manufactured or mobile home listed on
the tax duplicate in the name of the taxpayer;
(b)(ii) 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 the treasurer
further agrees to
apply, in TOWARD THE payment of the total CURRENT
taxes due on the
parcel or the manufactured or mobile home, an THE amount
of the prepayments that equals the total taxes due COLLECTED on
the parcel or the
manufactured or mobile home.
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.
(b) A COUNTY TREASURER AND A TAXPAYER MAY ENTER INTO BOTH A
WRITTEN AGREEMENT
FOR THE PAYMENT OF CURRENT TAXES UNDER DIVISION
(B)(1)(a)
OF THIS SECTION AND A WRITTEN CONTRACT FOR THE PAYMENT OF DELINQUENT TAXES
UNDER SECTION 323.31 of the Revised Code.
(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 property or manufactured
or mobile home 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 property or manufactured or mobile
home, except that a taxpayer who makes prepayments on more than one
parcel or manufactured or mobile home may enter into a single agreement
covering all of the
parcels or manufactured or mobile homes. The single agreement shall
specify the manner in which
each prepayment shall be apportioned among the parcels or manufactured or
mobile homes. The
treasurer shall keep a separate record for each parcel or manufactured or
mobile home 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 CURRENT 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 SHALL BE ASSESSED ON THE BALANCE DUE AFTER THE
TREASURER HAS APPLIED THE PREPAYMENTS. If the treasurer fails to apply
prepayments received by 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. 323.121. (A) If one-half of the current taxes
charged against an entry of real estate together with the full
amount of any delinquent taxes or any installment thereof
required to be paid under a written undertaking DELINQUENT
TAX CONTRACT are not paid on
or before the thirty-first day of December in that year or on or
before the last day for such payment as extended pursuant to
section 323.17 of the Revised Code, a penalty of ten per cent
shall be charged against the unpaid balance of such half of the
current taxes on the duplicate. If the total amount of all such
taxes is not paid on or before the twentieth day of June, next
thereafter, or on or before the last day for such payment as
extended pursuant to section 323.17 of the Revised Code, a like
penalty shall be charged on the balance of the total amount of
such unpaid current taxes.
(B)(1) On the first day of the month following the last
day the second installment of taxes may be paid without penalty,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes
at the close of the last day such second installment could be
paid without penalty. The charge shall be for interest that
accrued during the period that began on the preceding first day
of December and ended on the last day of the month that included
the last date such second installment could be paid without
penalty. The interest shall be computed at the rate per annum
prescribed by section 5703.47 of the Revised Code and shall be
entered as a separate item on the tax list and duplicate compiled
under section 319.28 or 5721.011 of the Revised Code, whichever
list and duplicate are first compiled after the date on which
such interest is computed and charged. However, for tracts and lots on the
real property tax suspension list under section 319.48 of the Revised Code,
the interest shall not be entered on the tax list and duplicate compiled under
section 319.28 of the Revised Code, but shall be entered on the first tax list
and duplicate compiled under section 5721.011 of the Revised Code after the
date on which the interest is computed and charged.
(2) On the first day of December, the interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began
on the first day of the month following the last date prescribed
for the payment of the second installment of taxes in the current
year and ended on the immediately preceding last day of November.
The interest shall be computed at the rate per annum prescribed
by section 5703.47 of the Revised Code and shall be entered as a
separate item on the tax list and duplicate compiled under
section 319.28 or 5721.011 of the Revised Code, whichever list
and duplicate are first compiled after the date on which such
interest is computed and charged. However, for tracts and lots on the real
property tax suspension list under section 319.48 of the Revised Code, the
interest shall not be entered on the tax list and duplicate compiled under
section 319.28 of the Revised Code, but shall be entered on the first tax list
and duplicate compiled under section 5721.011 of the Revised Code after the
date on which the interest is computed and charged.
(3) After a valid undertaking DELINQUENT TAX CONTRACT has been
entered into for
the payment of any delinquent taxes, no interest shall be charged
against such delinquent taxes while the undertaking DELINQUENT
TAX CONTRACT remains in
effect in compliance with section 323.31 of the Revised Code. If
a valid undertaking DELINQUENT TAX CONTRACT becomes void,
interest
shall be charged
against the delinquent taxes for the periods that interest was
not permitted to be charged while the undertaking DELINQUENT
TAX CONTRACT was in effect.
The interest shall be charged on the day the undertaking DELINQUENT
TAX CONTRACT becomes
void and shall equal the amount of interest that would have been
charged against the unpaid delinquent taxes outstanding on the
dates on which interest would have been charged thereon under
divisions (B)(1) and (2) of this section had the undertaking
DELINQUENT TAX CONTRACT not
been in effect.
(C) If the full amount of the taxes due at either of the
times prescribed by division (A) of this section is paid within
ten days after such time, the county treasurer shall waive the
collection of and the county auditor shall remit one-half of the
penalty provided for in such division for failure to make that
payment by the prescribed time.
(D) The treasurer shall compile and deliver to the county
auditor a list of all tax payments he THE TREASURER has received
as provided in
division (C) of this section. The list shall include any
information required by the auditor for the remission of the
penalties waived by the treasurer. The taxes so collected shall
be included in the settlement next succeeding the settlement then
in process.
Sec. 323.132. If one-half of the current taxes CHARGED against an
entry of real estate is not paid on or before the thirty-first
day of December of that THE year FOR WHICH THEY ARE CHARGED
OR ON OR BEFORE THE LAST DAY FOR SUCH PAYMENT
AS EXTENDED PURSUANT TO SECTION 323.17 of the Revised Code, that amount, together with
all
delinquent taxes or installment thereof, charged against such
entry may be paid at any time prior to the date on which tax
bills for the second one-half HALF collection are mailed and
delivered, without at the same time requiring payment of the
second half of such taxes.
If the total amount of such current taxes, delinquent
taxes, and all installment payments due under section 323.31 of
the Revised Code are not paid on or before the twentieth day of
June, next thereafter,OR ON OR BEFORE THE
LAST
DAY FOR THAT PAYMENT AS EXTENDED PURSUANT TO SECTION 323.17 OF THE
REVISED CODE, the balance of the amount of such taxes,
plus all penalties and interest imposed by section 323.121 of the
Revised Code, constitutes the delinquent taxes on such entry,
which shall be placed on the delinquent land list and duplicate
pursuant to section 5721.011 of the Revised Code and shall be
collected in the manner prescribed by law, unless the property
against which such taxes are charged is the subject of an
application for exemption from taxation pursuant to section
5715.27 of the Revised Code.
A taxpayer may tender, and the treasurer shall accept, the
full amount of delinquent taxes charged against an entry of real
estate without having to tender at the same time the payment of
any current taxes that are due and payable.
Any partial payment of taxes tendered to a A county treasurer
may be accepted if the taxes are paid pursuant to section 323.133
of the Revised Code or 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 application to the tax commissioner for the remission of
the penalty or the payment is received within ten
days of the last
date the taxes could have been paid without penalty PAYMENTS OF
TAXES. 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.
IF THE TAXPAYER FILES WITH THE PAYMENT OF TAXES A COPY OF AN
APPLICATION TO THE TAX COMMISSIONER FOR REMISSION OF PENALTY, OR THE
PAYMENT IS RECEIVED WITHIN TEN DAYS AFTER THE LAST DAY THE TAXES MAY BE
PAID WITHOUT PENALTY, THE COUNTY TREASURER SHALL ACCEPT A PARTIAL
PAYMENT IN WHICH THE ONLY UNPAID AMOUNT IS THE PENALTY FOR LATE
PAYMENT.
If, at any time, and having been provided such
documentation as may be found acceptable by him THE COUNTY
TREASURER, the county
treasurer determines that due to a clerical error, a taxpayer has
overpaid either the first one-half or second one-half payment of
current taxes as charged on the tax list and duplicate, the
treasurer may refund the amount of the overpayment to the
taxpayer in the manner most convenient to the treasurer.
Sec. 323.15. Except as otherwise provided by sections
321.45, 323.132, 323.133, and 323.31 of the Revised Code, no
person shall be permitted to pay THE COUNTY TREASURER MAY ACCEPT
PAYMENT OF less than the full amount of
taxes charged and payable for all purposes on real estate at the
times provided by sections 323.12 and 323.17 of the Revised Code,
except IN SUCH AMOUNTS AS THE COUNTY TREASURER CONSIDERS REASONABLE.
EXCEPT AS OTHERWISE PROVIDED BY SECTIONS 323.133, 323.31, AND 5715.19 OF THE
REVISED CODE, AND when the collection of a particular
tax
is legally
enjoined, INTEREST AND PENALTIES SHALL ACCRUE ON THE UNPAID
AMOUNT. A person claiming to be the owner of an undivided
interest in any real estate may present to the county auditor the
recorded evidence of the existence and fractional extent of such
interest; and the auditor may note the existence and extent of
such interest, as ascertained by him THE AUDITOR, on the margin
of the tax
list in the name of such person and give a certificate of the
interest to the county treasurer, who shall enter it on the
margin of the tax duplicate. Any person claiming to be entitled
to or in any way interested in such interest may pay, and the
treasurer may receive that proportion of the full amount of the
taxes charged and payable for all purposes on the real estate
affected, which is represented by the fraction expressing the
extent of such interest. The payment so made and received shall
be entered on the duplicate, shall be credited by the treasurer
at the time of the next succeeding settlement of real estate
taxes, and shall have the effect of relieving the undivided
interest in such real estate, so entered on the margin of the tax
list and duplicate, from the lien of the taxes charged on such
duplicate against the real estate. Thereafter, in making up the
tax list and duplicate, the auditor shall enter such interest and
the proportional value of it separately from the other interests
in such land, and shall adjust the value of the latter
accordingly.
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 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 5721.46 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, the prosecuting
attorney may cause service
to be made simultaneously by certified mail, return receipt
requested, ordinary
mail, and publication. The treasurer
shall not
enforce the lien for taxes against real property to which any
of the following applies:
(A) The real property is the
subject of an application for exemption from taxation under
section 5715.27 of the Revised Code and does not appear on
the delinquent land duplicate;
(B) The real property is the subject of a valid undertaking
DELINQUENT TAX CONTRACT under
section 323.31 of the Revised Code for which the county treasurer has not made
certification
to the county auditor that the undertaking DELINQUENT TAX
CONTRACT
has become void in accordance with
that section;
(C) A tax certificate respecting that property has been sold
under section 5721.32 or 5721.33 of the Revised Code; provided, however, that
nothing in
this division shall prohibit the
county treasurer or the county prosecuting attorney from enforcing the lien of
the state and its political subdivisions for taxes against a certificate
parcel with respect to any or all of such taxes that at the time of
enforcement of such lien are not the subject of a tax certificate.
Upon application of the plaintiff, the court shall advance
such cause on the docket, so that it may be first heard.
Sec. 323.29. The partial payment of delinquent taxes charged on the tax
duplicate against any entry of real property, as authorized by section 323.133
or 323.31 of the Revised Code, shall not prevent such real property from being
certified as delinquent; however, partial payment of such taxes under section
323.133 of the Revised Code shall preclude the commencement of foreclosure
proceedings unless the tax commissioner subsequently certifies to the county
auditor that partial payment under such section is no longer authorized.
Partial payment of delinquent taxes IN ACCORDANCE WITH THE TERMS OF A
DELINQUENT TAX CONTRACT under section 323.31 of the Revised Code
shall preclude the commencement of foreclosure proceedings unless the county
treasurer subsequently certifies to the county auditor that the
undertaking DELINQUENT TAX CONTRACT has become void.
Sec. 323.31. (A) Delinquent taxes charged against any
entry of real property, or charged against a manufactured or mobile
home pursuant to division (C) of section 4503.06 of the Revised Code, may
be paid pursuant to this division by
the A person who owns the AGRICULTURAL REAL PROPERTY OR
OWNS AND OCCUPIES RESIDENTIAL
real property or A manufactured or mobile home or
is a vendee in
possession under a purchase agreement or land contract after THAT DOES
NOT HAVE AN OUTSTANDING TAX LIEN CERTIFICATE OR JUDGMENT OF FORECLOSURE
AGAINST IT, AND A PERSON WHO IS A VENDEE OF SUCH PROPERTY UNDER A PURCHASE
AGREEMENT OR LAND CONTRACT AND WHO OCCUPIES THE PROPERTY, SHALL HAVE AT LEAST
ONE OPPORTUNITY TO PAY THE DELINQUENT OR UNPAID CURRENT TAXES CHARGED AGAINST
THE PROPERTY BY entering into
a written undertaking DELINQUENT TAX CONTRACT with the county
treasurer in
a form prescribed or approved by the tax commissioner. The
undertaking
SUBSEQUENT OPPORTUNITIES TO ENTER INTO A DELINQUENT TAX CONTRACT SHALL BE
AT THE COUNTY TREASURER'S SOLE DISCRETION.
THE TREASURER MAY
ENTER INTO A DELINQUENT TAX CONTRACT WITH AN OWNER OR VENDEE
OF REAL PROPERTY OTHER THAN RESIDENTIAL REAL PROPERTY OR A MANUFACTURED OR
MOBILE HOME THAT IS OCCUPIED BY THE OWNER AND OTHER THAN
AGRICULTURAL REAL PROPERTY.
THE DELINQUENT TAX CONTRACT
may be entered into at any time
prior to the commencement of
foreclosure proceedings by the
county treasurer and the county prosecuting attorney
pursuant to section 323.25 of the Revised Code or by the county prosecuting
attorney pursuant to section 5721.18 of the Revised Code, the
commencement of foreclosure proceedings by a private attorney pursuant to
section 5721.37 of the Revised Code, or the
commencement of foreclosure and forfeiture proceedings pursuant
to section 5721.14 of the Revised Code. A duplicate copy of each
such undertaking DELINQUENT TAX CONTRACT shall be filed with the
county auditor, who
shall attach the copy to the delinquent land tax certificate,
delinquent vacant land tax certificate, or the delinquent manufactured home
tax list, 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, master list of
delinquent
vacant tracts, or next to the entry for the home on the delinquent
manufactured home tax list, prior to filing it with the prosecuting
attorney
under section 5721.13 of the Revised Code, or, in the case of the
delinquent manufactured home tax list, prior to filing it with the county
recorder under division (H)(2)
of section 4503.06 of the Revised Code. If the undertaking
DELINQUENT TAX CONTRACT 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. A duplicate copy of each
such undertaking shall be mailed by first class
mail to each certificate holder, as defined in section 5721.30 of the Revised
Code, whose
certificate parcel, as defined in section 5721.30 of the Revised Code, is the
subject of the undertaking.
An undertaking A DELINQUENT TAX CONTRACT entered into under this
division shall
provide for the payment of delinquent AND UNPAID CURRENT 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 or under division
(H)(2) of section 4503.06 of the Revised
Code AFTER THE DATE OF THE FIRST PAYMENT MADE UNDER THE CONTRACT;
however, a person entering into an undertaking A
DELINQUENT TAX CONTRACT who owns and occupies residential real property
may request, and the treasurer shall allow, an undertaking A
DELINQUENT TAX CONTRACT providing for
payment in installments over a period of no fewer than two years
beginning on that date AFTER THE DATE OF THE FIRST PAYMENT MADE
UNDER THE CONTRACT.
For each undertaking DELINQUENT TAX CONTRACT, the county
treasurer shall determine and shall specify in the undertaking
DELINQUENT TAX CONTRACT the number of installments, the amount of each
installment, and
the schedule for payment of the installments. 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 UNDER A DELINQUENT TAX CONTRACT or any current taxes
OR SPECIAL ASSESSMENTS charged against the
property become delinquent UNPAID, the undertaking
DELINQUENT TAX CONTRACT becomes void unless
the treasurer permits a new undertaking DELINQUENT TAX CONTRACT
to
be entered into; if
the treasurer does not permit a new undertaking DELINQUENT TAX
CONTRACT
to be entered
into, the treasurer shall certify to the auditor that
the
undertaking
DELINQUENT TAX CONTRACT 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 the duplicate copy of the undertaking VOIDED DELINQUENT
TAX CONTRACT. 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 DELINQUENT TAX CONTRACT 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
DELINQUENT TAX CONTRACT. 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.
After a (B) IF THERE IS AN OUTSTANDING tax certificate
has been sold respecting a delinquent parcel under
section 5721.32 or 5721.33 of the Revised Code, a written undertaking
DELINQUENT TAX CONTRACT may not
be entered into
under this section to pay the delinquent amounts. To pay the
delinquency REDEEM A TAX CERTIFICATE in
installments, the owner or other person seeking to redeem the parcel
TAX CERTIFICATE shall enter into a redemption payment plan under
division (C) of section
5721.38 of the Revised Code.
(B) Within ten days after the date prescribed by section
323.12 or 323.17 or division (F)(1) of section
4503.06 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 or division (F)(1) of section 4503.06 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 or division (F)(1) of section
4503.06 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.
(C) A certificate holder, as defined in section 5721.30 of the Revised
Code,
may also pay all of any delinquent taxes, assessments,
penalties,
interest, and charges on the related certificate parcel, as defined in section
5721.30 of the Revised Code, the lien against which has not been transferred
by the sale of a
tax certificate, as defined in section 5721.30 of the Revised Code, and the
amount of the
payment shall constitute a separate lien against the certificate parcel
that shall be evidenced by the issuance by the treasurer
to the certificate holder of an additional tax certificate with respect to the
delinquent taxes, assessments, penalties, interest, and fees so paid on the
related
certificate parcel. The amount of the payment as set forth in the tax
certificate shall earn interest at the rate of eighteen per cent per year. If
there are multiple certificate holders with respect to a certificate parcel,
the certificate holder of the most recently issued tax certificate has the
first right to pay any current delinquent taxes, which right shall be
exercised, if at all, within one hundred eighty days
after such taxes become
delinquent.
Sec. 323.49. (A) In addition to all other means provided
by law for collecting taxes and assessments charged upon real
estate specifically as such and penalties and interest charged on
any tax list and duplicate or delinquent land list in any county
against any entry of real estate, the county treasurer at any
time after any installment of such taxes and assessments has been
delinquent for more than six months and remains due and unpaid
shall apply by petition to the court of common pleas to be
appointed receiver ex officio of the rents, issues, and income of
the real property against which such taxes and assessments are
charged, for the purpose of satisfying out of such rents, issues,
and income the taxes and assessments upon such real property,
together with the penalties, interest, and costs charged or
thereafter becoming chargeable on any tax list and duplicate, or
otherwise collectible in respect thereof, and such costs and
expenses of the receivership as are allowed by the court.
(B) If the proper parties are before the court, it shall
be sufficient for the treasurer to allege in such petition the
description of such real property that appears on the tax list
and duplicate, that the money appearing to be due and unpaid by
the tax list and duplicate or by the delinquent land list has
been due and unpaid for more than six months, and that he THE
TREASURER
believes that collection thereof can be made by applying the
rents, issues, and income of such real property thereto, without
setting forth in the petition any other or special matter
relating thereto. The prayer of the petition shall be that the
court make an order that the rents, issues, and income of such
real property be applied to the payment of the amount set forth
in the petition, and if a penalty is otherwise chargeable by law
on all or any part of such amount, to the payment of such penalty
to the date of final entry in such action, and that the plaintiff
be appointed receiver ex officio of such rents, issues, and
income for that purpose.
(C) In such proceedings the treasurer may join in one
action any number of lots or lands, but the decree and any orders
shall be rendered separately, and any proceedings may be severed
in the decision of the court for the purpose of trial or appeal,
where an appeal is allowed, and the court shall make such order
for payment of costs as it deems equitable.
(D) The tax duplicate or the delinquent land tax
certificate or master list of delinquent tracts filed by the
auditor with the prosecuting attorney shall be prima-facie
evidence on the trial of such action of the amount and validity
of the taxes, assessments, and charges appearing due and unpaid
thereon and of the nonpayment thereof. The petition of the
treasurer shall be verified and shall be prima-facie evidence of
all other facts therein stated.
(E) This section does not apply to any of the following:
(1) Real property entirely used and occupied in good faith
by the owner thereof as a private residence;
(2) The collection of delinquent taxes and assessments
charged against real property, the payment of which is subject to
an undertaking A DELINQUENT TAX CONTRACT entered into pursuant
to
section 323.31 of the
Revised Code, so long as the undertaking DELINQUENT TAX CONTRACT
remains in effect;
(3) The collection of delinquent taxes charged against
real property that is the subject of an application for exemption
from taxation pursuant to section 5715.27 of the Revised Code.
Sec. 5709.631. Each agreement entered into under sections
5709.62, 5709.63, and 5709.632 of the Revised Code on or after
April 1, 1994, shall be in writing and shall include all of the
information and statements prescribed by this section.
Agreements may include terms not prescribed by this section, but
such terms shall in no way derogate from the information and
statements prescribed by this section.
(A) Each agreement shall include the following
information:
(1) The names of all parties to the agreement;
(2) A description of the investments to be made by the
applicant enterprise or by another party at the facility whether
or not the investments are exempted from taxation, including
existing or new building size and cost thereof; the value of
machinery, equipment, furniture, and fixtures, including an
itemization of the value of machinery, equipment, furniture, and
fixtures used at another location in this state prior to the
agreement and relocated or to be relocated from that location to
the facility and the value of machinery, equipment, furniture,
and fixtures at the facility prior to the execution of the
agreement that will not be exempted from taxation; the value of
inventory at the facility, including an itemization of the value
of inventory held at another location in this state prior to the
agreement and relocated or to be relocated from that location to
the facility, and the value of inventory held at the facility
prior to the execution of the agreement that will not be exempted
from taxation;
(3) The scheduled starting and completion dates of
investments made in building, machinery, equipment, furniture,
fixtures, and inventory;
(4) Estimates of the number of employee positions to be
created each year of the agreement and of the number of employee
positions retained by the applicant enterprise due to the
project, itemized as to the number of full-time, part-time,
permanent, and temporary positions;
(5) Estimates of the dollar amount of payroll attributable
to the positions set forth in division (A)(4) of this section,
similarly itemized;
(6) The number of employee positions, if any, at the
project site and at any other location in the state at the time
the agreement is executed, itemized as to the number of
full-time, part-time, permanent, and temporary positions.
(B) Each agreement shall set forth the following
information and incorporate the following statements:
(1) A description of real property to be exempted from
taxation under the agreement, the percentage of the assessed
valuation of the real property exempted from taxation, and the
period for which the exemption is granted, accompanied by the
statement: "The exemption commences the first year for which the
real property would first be taxable were that property not
exempted from taxation. No exemption shall commence after
.......... (insert date) nor extend beyond .......... (insert
date)." The tax commissioner shall adopt rules prescribing the
form the description of such property shall assume to
ensure that the property to be exempted from taxation under the
agreement is distinguishable from property that is not to be
exempted under that agreement.
(2) A description of tangible personal property to be
exempted from taxation under the agreement, the percentage of the
assessed value of the tangible personal property exempted from
taxation, and the period for which the exemption is granted,
accompanied by the statement: "The exemption commences the first
year for which the tangible personal property would first be
taxable were that property not exempted from taxation. No
exemption shall commence after .......... (insert date) nor
extend beyond .......... (insert date)." The tax commissioner
shall adopt rules prescribing the form the description of such
property shall assume to ensure that the property to be
exempted from taxation under the agreement is distinguishable
from property that is not to be exempted under that agreement.
(3) ".......... (insert name of enterprise) shall pay such
real and tangible personal property taxes as are not exempted
under this agreement and are charged against such property and
shall file all tax reports and returns as required by law. If
.......... (insert name of enterprise) fails to pay such taxes or
file such returns and reports, all incentives granted under this
agreement are rescinded beginning with the year for which such
taxes are charged or such reports or returns are required to be
filed and thereafter."
(4) ".......... (insert name of enterprise) hereby
certifies that at the time this agreement is executed, ..........
(insert name of enterprise) does not owe any delinquent real or
tangible personal property taxes to any taxing authority of the
State of Ohio, and does not owe delinquent taxes for which
.......... (insert name of enterprise) is liable under Chapter 5727.,
5733., 5735., 5739., 5741., 5743., 5747., or 5753. of the Revised
Code, or, if such delinquent taxes are owed, .......... (insert
name of enterprise) currently is paying the delinquent taxes
pursuant to an undertaking A DELINQUENT TAX CONTRACT enforceable
by the State of Ohio or an
agent or instrumentality thereof, has filed a petition in
bankruptcy under 11 U.S.C.A. 101, et seq., or such a petition has
been filed against .......... (insert name of enterprise). For
the purposes of the certification, delinquent taxes are taxes
that remain unpaid on the latest day prescribed for payment
without penalty under the chapter of the Revised Code governing
payment of those taxes."
(5) ".......... (insert name of municipal corporation or
county) shall perform such acts as are reasonably necessary or
appropriate to effect, claim, reserve, and maintain exemptions
from taxation granted under this agreement including, without
limitation, joining in the execution of all documentation and
providing any necessary certificates required in connection with
such exemptions."
(6) "If for any reason the enterprise zone designation
expires, the Director of the Ohio Department of Development
revokes certification of the zone, or .......... (insert name of
municipal corporation or county) revokes the designation of the
zone, entitlements granted under this agreement shall continue
for the number of years specified under this agreement, unless
.......... (insert name of enterprise) materially fails to
fulfill its obligations under this agreement and ..........
(insert name of municipal corporation or county) terminates or
modifies the exemptions from taxation granted under this
agreement."
(7) "If .......... (insert name of enterprise) materially
fails to fulfill its obligations under this agreement, or if
.......... (insert name of municipal corporation or county)
determines that the certification as to delinquent taxes required
by this agreement is fraudulent, .......... (insert name of
municipal corporation or county) may terminate or modify the
exemptions from taxation granted under this agreement."
(8) ".......... (insert name of enterprise) shall provide
to the proper tax incentive review council any information
reasonably required by the council to evaluate the enterprise's
compliance with the agreement, including returns or annual reports
filed pursuant
to section 5711.02 or 5727.08 of the Ohio Revised Code if
requested by the
council."
(9) ".......... (insert name of enterprise) and ..........
(insert name of municipal corporation or county) acknowledge that
this agreement must be approved by formal action of the
legislative authority of .......... (insert name of municipal
corporation or county) as a condition for the agreement to take
effect. This agreement takes effect upon such approval."
(10) "This agreement is not transferable or assignable
without the express, written approval of .......... (insert name
of municipal corporation or county)."
(11) "Exemptions from taxation granted under this
agreement shall be revoked if it is determined that
............... (insert name of enterprise), any successor
enterprise, or any related member (as those terms are defined in
section 5709.61 of the Ohio Revised Code) has violated the
prohibition against entering into this agreement under division
(E) of section 3735.671 or section 5709.62, 5709.63, or 5709.632
of the Ohio Revised Code prior to the time prescribed by that
division or either of those sections."
The statement described in division (B)(7) of this section
may include the following statement, appended at the end of the
statement: "and may require the repayment of the amount of taxes
that would have been payable had the property not been exempted
from taxation under this agreement."
(C) If the director of development had to issue a waiver
under section 5709.633 of the Revised Code as a condition for the
agreement to be executed, the agreement shall include the
following statement:
"Continuation of this agreement is subject to the validity
of the circumstance upon which .......... (insert name of
enterprise) applied for, and the Director of the Ohio Department
of Development issued, the waiver pursuant to section 5709.633 of
the Ohio Revised Code. If, after formal approval of this
agreement by .......... (insert name of municipal corporation or
county), the Director or ............. (insert name of municipal
corporation or county) discovers that such a circumstance did not
exist, ........... (insert name of enterprise) shall be deemed to
have materially failed to comply with this agreement."
If the director issued a waiver on the basis of the
circumstance described in division (B)(3) of section 5709.633 of
the Ohio Revised Code, the conditions enumerated in divisions
(B)(3)(a)(i) and (ii) or divisions (B)(3)(b)(i) and (ii) of that
section shall be incorporated in the information described in
divisions (A)(2), (3), and (4) of this section.
Sec. 5713.08. (A) The county auditor shall make a list of
all real and personal property in his THE AUDITOR'S county,
including money,
credits, and investments in bonds, stocks, or otherwise, which is
exempted from taxation. Such list shall show the name of the
owner, the value of the property exempted, and a statement in
brief form of the ground on which such exemption has been
granted. It shall be corrected annually by adding thereto the
items of property which have been exempted during the year, and
by striking therefrom the items which in the opinion of the
auditor have lost their right of exemption and which have been
reentered on the taxable list. No additions shall be made to
such exempt lists and no additional items of property shall be
exempted from taxation without the consent of the tax
commissioner as is provided for in section 5715.27 of the Revised
Code, but when any personal property or endowment fund of an
institution has once been held by the commissioner to be properly
exempt from taxation, it is not necessary to obtain the
commissioner's consent to the exemption of additional property or
investments of the same kind belonging to the same institution,
but such property shall appear on the abstract filed annually
with the commissioner. The commissioner may revise at any time
the list in every county so that no property is improperly or
illegally exempted from taxation. The auditor shall follow the
orders of the commissioner given under this section. An abstract
of such list shall be filed annually with the commissioner, on a
form approved by him THE COMMISSIONER, and a copy thereof shall
be kept on file in
the office of each auditor for public inspection.
The commissioner shall not consider an application for
exemption of property unless the application has attached thereto
a certificate executed by the county treasurer certifying either
ONE
of the following:
(1) That all taxes, assessments, interest, and penalties
levied and assessed against the property sought to be exempted
have been paid in full to the date upon which the application for
exemption is filed, except for such taxes, interest, and
penalties that may be remitted under division (B) of this
section OR PURSUANT TO SECTION 5713.083 of the Revised Code; or
(2) That the applicant has entered into a valid
undertaking DELINQUENT TAX CONTRACT with the county treasurer
pursuant to division (A) of
section 323.31 of the Revised Code to pay all of the delinquent
taxes, assessments, interest, and penalties charged against the
property, except for such taxes, interest, and penalties that may
be remitted under division (B) of this section. If the auditor
receives notice under section 323.31 of the Revised Code that
such a written undertaking DELINQUENT TAX CONTRACT has become
void,
he THE AUDITOR shall
strike such
property from the list of exempted property and reenter such
property on the taxable list. If property is removed from the
exempt list because a written undertaking DELINQUENT TAX
CONTRACT
has become void,
current taxes shall first be extended against that property on
the general tax list and duplicate of real and public utility
property for the tax year in which the auditor receives the
notice required by division (A) of section 323.31 of the Revised
Code that the undertaking DELINQUENT TAX CONTRACT has become
void
or, if that notice is
not timely made, for the tax year in which falls the latest date
by which the treasurer is required by such section to give such
notice. A county auditor shall not remove from any tax list and
duplicate the amount of any unpaid delinquent taxes, assessments,
interest, or penalties owed on property that is placed on the
exempt list pursuant to this division.
(3) THAT A TAX CERTIFICATE HAS BEEN ISSUED UNDER SECTION 5721.32
OR 5721.33 of the Revised Code WITH RESPECT TO THE PROPERTY THAT
IS THE SUBJECT OF THE APPLICATION, AND THE TAX CERTIFICATE IS
OUTSTANDING.
(B) Any taxes, interest, and penalties which have become a
lien after the property was first used for the exempt purpose,
but in no case prior to the date of acquisition of the title to
the property by the applicant, may be remitted by the
commissioner, except as is provided in section 5713.081 OR
5713.083 of the
Revised Code.
(C) Real property acquired by the state in fee simple is
exempt from taxation from the date of acquisition of title or
date of possession, whichever is the earlier date, provided that
all taxes, interest, and penalties as provided in the
apportionment provisions of section 319.20 of the Revised Code
have been paid to the date of acquisition of title or date of
possession by the state, whichever is earlier. The proportionate
amount of taxes that are a lien but not yet determined, assessed,
and levied for the year in which the property is acquired, shall
be remitted by the county auditor for the balance of the year
from date of acquisition of title or date of possession,
whichever is earlier. This section shall not be construed to
authorize the exemption of such property from taxation or the
remission of taxes, interest, and penalties thereon until all
private use has terminated.
Sec. 5713.083.(A) AS USED IN THIS SECTION:
(1) "QUALIFIED NONPROFIT HOUSING CORPORATION" MEANS A NONPROFIT
CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES
AS DESCRIBED IN SECTION 501(c)(3) OF THE INTERNAL
REVENUE CODE AND
EXEMPTED FROM FEDERAL INCOME TAXATION UNDER SECTION 501(a) OF
THE
INTERNAL REVENUE CODE, AND THE OPERATIONS OF WHICH
INCLUDE CONSTRUCTING, REHABILITATING, OR RECONSTRUCTING REAL PROPERTY FOR
RESIDENTIAL USE.
(2) "TAXING AUTHORITY" AND "TAXING DISTRICT" HAVE THE SAME
MEANINGS AS IN SECTION 5705.01 of the Revised Code.
(B) THE TAXING AUTHORITY OF A TAXING DISTRICT MAY ENTER INTO A
WRITTEN AGREEMENT WITH A QUALIFIED NONPROFIT HOUSING CORPORATION
PROVIDING FOR BOTH OF THE FOLLOWING:
(1) THE REMISSION, UPON THE ACQUISITION OF TITLE TO A PARCEL BY
THE CORPORATION, OF ALL OR A PORTION OF ANY UNPAID TAXES, INTEREST, OR
PENALTIES CHARGED AGAINST THE PARCEL BY THE TAXING DISTRICT THAT
BECAME A LIEN PRIOR TO THE CORPORATION'S ACQUISITION OF TITLE;
(2) REHABILITATION, RECONSTRUCTION, OR CONSTRUCTION OF
IMPROVEMENTS ON THE PARCEL TO RENDER THEM FIT FOR USE AS
DWELLINGS.
THE AGREEMENT SHALL IDENTIFY THE PARCEL AND SHALL INDICATE THE
AMOUNT OF UNPAID TAXES, INTEREST, AND PENALTIES TO BE REMITTED AND SHALL
SPECIFY THE TERMS GOVERNING THE REHABILITATION, RECONSTRUCTION, OR
CONSTRUCTION OF IMPROVEMENTS TO BE PERFORMED UNDER THE AGREEMENT,
WHICH SHALL BE IN THE SOLE DISCRETION OF THE TAXING AUTHORITY AND
THE QUALIFIED NONPROFIT HOUSING CORPORATION. UPON ENTERING INTO
SUCH AN AGREEMENT, THE TAXING AUTHORITY SHALL CERTIFY A COPY OF
THE AGREEMENT TO THE COUNTY AUDITOR, WHO SHALL VERIFY THAT THE
AMOUNT TO BE REMITTED UNDER THE AGREEMENT DOES NOT EXCEED THE
AMOUNT OF UNPAID TAXES, INTEREST, AND PENALTIES CHARGED AGAINST
THE PARCEL BY THE TAXING DISTRICT. IF THE COUNTY AUDITOR FINDS
THAT THE COPY OF THE AGREEMENT SO CERTIFIED DOES NOT CONTAIN
ENOUGH INFORMATION FOR THE COUNTY AUDITOR TO DISCERN THE IDENTITY
OF THE PARCEL, CONTAINS ERRONEOUS INFORMATION REGARDING THE AMOUNT
OF UNPAID TAXES, INTEREST, OR PENALTIES CHARGED AGAINST THE PARCEL
BY THE TAXING DISTRICT, OR OTHERWISE DOES NOT COMPLY WITH THIS
SECTION, THE COUNTY AUDITOR SHALL RETURN THE COPY OF THE AGREEMENT
TO THE TAXING DISTRICT ALONG WITH AN INDICATION OF ANY CORRECTIONS
NECESSARY FOR THE AGREEMENT TO COMPLY WITH THIS SECTION. UPON
MAKING ANY SUCH CORRECTIONS TO THE AGREEMENT, THE TAXING AUTHORITY
OF THE TAXING DISTRICT MAY RECERTIFY A COPY OF THE AGREEMENT TO
THE COUNTY AUDITOR. IF NO CORRECTIONS ARE REQUIRED, OR IF THE
NECESSARY CORRECTIONS HAVE BEEN MADE TO AN AGREEMENT AND A COPY
HAS BEEN RECERTIFIED TO THE COUNTY AUDITOR, THE COUNTY AUDITOR
SHALL TRANSMIT THE COPY OF THE AGREEMENT TO THE TAX COMMISSIONER.
UPON RECEIVING THE COPY OF THE AGREEMENT FROM THE COUNTY AUDITOR,
THE TAX COMMISSIONER SHALL REMIT THE UNPAID TAXES, INTEREST, AND
PENALTIES REMISSIBLE UNDER THE AGREEMENT.
AN AGREEMENT ENTERED INTO UNDER THIS SECTION IS ENFORCEABLE AS ANY
OTHER CONTRACT OR AS PROVIDED IN THE AGREEMENT.
Sec. 5713.20. If the county auditor discovers that any
building, structure, or tract of land or any lot or part of
either, has been omitted from the list of real property, he THE
AUDITOR shall
add it to the list, with the name of the owner, and ascertain the
taxable value thereof and place it opposite such property. The
county auditor shall compute the sum of the simple taxes for the
preceding years in which such property was omitted from the
list of real property, not exceeding five years, unless in the
meantime the property has changed ownership, in which case only
the taxes chargeable since the last change of ownership shall be
computed. No penalty or interest shall be added to the amount of
taxes so computed.
The county auditor shall order the county treasurer to
correct the duplicate of real property accordingly, and shall
certify to the county treasurer the sum of taxes determined by
the county auditor under this section to be due on the omitted
property. The county treasurer thereupon shall notify the owner
by certified mail, return receipt requested, of the sum of taxes
due, and inform the owner that he THE OWNER may enter into a
written
undertaking DELINQUENT TAX CONTRACT with the county treasurer to
pay the taxes in
installments, or that the owner, if he THE OWNER desires, may
pay the
amount of such taxes into the county treasury.
A written undertaking DELINQUENT TAX CONTRACT entered into under
this section for
the payment of taxes in installments shall require that the
installments be payable at the times and in the amounts specified
by the county treasurer in the undertaking CONTRACT. The owner
may request, and the
treasurer shall allow, an undertaking A DELINQUENT TAX CONTRACT
providing for payment in installments
over no fewer than two years; however, the treasurer shall not permit an
undertaking A CONTRACT to provide for payment in installments over
more
than five years.
Each installment
payment shall be apportioned among the several funds for which the taxes on
the omitted property would have been assessed had the property not been
omitted, and shall be applied to the items of taxes charged in the order in
which they became due. If an installment payment is not received by the
county treasurer when due, OR ANY PAYMENT OF CURRENT TAXES IS NOT MADE WHEN
DUE the undertaking CONTRACT becomes void, and the
county treasurer shall order payment of the entire outstanding
balance of taxes determined to be due under this section in one
lump-sum payment.
Sec. 5715.27. (A) The owner of any property may file an
application with the tax commissioner, on forms prescribed by the
commissioner, requesting that such property be exempted from
taxation and that unpaid taxes and penalties be remitted as
provided in division (B) of section 5713.08 of the Revised Code.
(B) The board of education of any school district may
request the tax commissioner to provide it with notification of
applications for exemption from taxation for property located
within that district. If so requested, the commissioner shall
send to the board for the quarters ending on the last day of
March, June, September, and December of each year, reports that
contain sufficient information to enable the board to identify
each property that is the subject of an exemption application,
including, but not limited to, the name of the property owner or
applicant, the address of the property, and the auditor's parcel
number. The commissioner shall mail the reports on or about the
fifteenth day of the month following the end of the quarter.
(C) A board of education that has requested notification
under division (B) of this section may, with respect to any
application for exemption of property located in the district and
included in the commissioner's most recent report provided under
that division, file a statement with the commissioner and with
the applicant indicating its intent to submit evidence and
participate in any hearing on the application. The statements
shall be filed prior to the first day of the third month
following the end of the quarter in which that application was
docketed by the commissioner. A statement filed in compliance
with this division entitles the district to submit evidence and
to participate in any hearing on the property and makes the
district a party for purposes of sections 5717.02 to 5717.04 of
the Revised Code in any appeal of the commissioner's decision to
the board of tax appeals.
(D) The commissioner shall not hold a hearing on or grant
or deny an application for exemption of property in a school
district whose board of education has requested notification
under division (B) of this section until the end of the period
within which the board may submit a statement with respect to
that application under division (C) of this section. The
commissioner may act upon an application at any time prior to
that date upon receipt of a written waiver from each such board
of education, or, in the case of exemptions authorized by section
725.02, 1728.10, 3735.67, 5709.41, 5709.62, or 5709.63 of the
Revised Code, upon the request of the property owner. Failure of
a board of education to receive the report required in division
(B) of this section shall not void an action of the commissioner
with respect to any application. The commissioner may extend the
time for filing a statement under division (C) of this section.
(E) A complaint may also be filed with the commissioner by
any person, board, or officer authorized by section 5715.19 of
the Revised Code to file complaints with the county board of
revision against the continued exemption of any property.
(F) An application for exemption and a complaint against
exemption shall be filed prior to the thirty-first day of
December of the tax year for which exemption is requested or for
which the liability of any property to taxation in that year is
requested. The commissioner shall consider such application or
complaint in accordance with procedures established by him THE
COMMISSIONER, determine whether the property is subject to taxation or
exempt therefrom, and certify his THE COMMISSIONER'S findings to
the auditor, who shall correct the tax list and duplicate accordingly.
IF A TAX CERTIFICATE HAS BEEN SOLD UNDER SECTION 5721.32 OR 5721.33 OF THE
REVISED CODE WITH RESPECT TO PROPERTY FOR WHICH AN EXEMPTION
HAS BEEN REQUESTED, THE TAX COMMISSIONER SHALL ALSO CERTIFY THE FINDINGS TO
THE COUNTY TREASURER OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED.
(G) Applications and complaints, and documents of any kind
related to applications and complaints, filed with the tax
commissioner under this section, are public records within the
meaning of section 149.43 of the Revised Code.
(G)(H) If the commissioner determines that the use of
property or other facts relevant to the taxability of property
that is the subject of an application for exemption or a
complaint under this section has changed while the application or
complaint was pending, the commissioner may make the
determination under division (F) of this section separately for
each tax year beginning with the year in which the application or
complaint was filed or the year for which remission of unpaid
taxes under division (B) of section 5713.08 of the Revised Code
was requested, and including each subsequent tax year during
which the application or complaint is pending before the
commissioner.
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, 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 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 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 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 PAYMENTS OF TAXES. 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.
IF THE TAXPAYER FILES WITH THE PAYMENT OF TAXES A COPY OF AN
APPLICATION TO THE COUNTY AUDITOR FOR REMISSION OF PENALTY, OR THE
PAYMENT IS RECEIVED WITHIN TEN DAYS AFTER THE LAST DAY THE TAXES MAY BE
PAID WITHOUT PENALTY, THE COUNTY TREASURER SHALL ACCEPT A PARTIAL
PAYMENT IN WHICH THE ONLY UNPAID AMOUNT IS THE PENALTY FOR LATE
PAYMENT.
Sec. 5719.04. (A) Immediately after each settlement
required by division (D) of section 321.24 of the Revised Code
the county auditor shall make a tax list and duplicates thereof
of all general personal and classified property taxes remaining
unpaid, as shown by the county treasurer's books and the list of
taxes returned as delinquent by him THE TREASURER to the auditor
at such
settlement. The county auditor shall also include in such list
all taxes assessed by the tax commissioner pursuant to law which
were not charged upon the tax lists and duplicates on which such
settlements were made nor previously charged upon a delinquent
tax list and duplicates pursuant to this section, but he THE
AUDITOR shall
not include taxes specifically excepted from collection pursuant
to section 5711.32 of the Revised Code. Such tax list and
duplicates shall contain the name of the person charged and the
amount of such taxes, and the penalty, due and unpaid, and shall
set forth separately the amount charged or chargeable on the
general and on the classified list and duplicate. The auditor
shall deliver one such duplicate to the treasurer on the first
day of December, annually. Upon receipt of the duplicate the
treasurer may prepare and mail tax bills to all persons charged
with such delinquent taxes. Each bill shall include a notice
that the interest charge prescribed by section 5719.041 of the
Revised Code has begun to accrue.
The auditor shall cause a copy of the delinquent personal
and classified property tax list and duplicate provided for in
this division to be published twice within sixty days after
delivery of such duplicate to the treasurer in a newspaper
published in the English language in the county and of general
circulation therein; provided that before such publication the
auditor shall cause a display notice of the forthcoming
publication of such delinquent personal and classified property
tax list to be inserted once a week for two consecutive weeks in
a newspaper published in the English language in the county and
of general circulation therein. Copy for such display notice
shall be furnished by the auditor to the newspaper selected to
publish such delinquent tax lists simultaneously with the
delivery of the duplicate to the treasurer. If there is only one
newspaper published in the county, such display notice and
delinquent personal and classified property tax lists shall be
published in it. Publication of the delinquent lists may be made
by a newspaper in installments, provided that complete
publication thereof is made twice during said sixty-day period.
The office of the county treasurer shall be kept open to
receive the payment of delinquent general and classified property
taxes from the day of delivery of the duplicate thereof until the
final publication of the delinquent tax list. The name of any
taxpayer who prior to forty-eight hours SEVEN DAYS before either
the first
or second publication of said list pays such taxes in full or
enters into an undertaking A DELINQUENT TAX CONTRACT to pay such
taxes in installments
pursuant to section 5719.05 of the Revised Code shall be stricken
from such list, and his THE TAXPAYER'S name shall not be
included in the list
for that publication.
The other such duplicate, from which shall first be
eliminated the names of persons whose total liability for taxes
and penalty is less than one hundred dollars, shall be filed by
the auditor on the first day of December, annually, in the office
of the county recorder, and the same shall constitute a notice of
lien and operate as of the date of delivery as a lien on the
lands and tenements, vested legal interests therein, and
permanent leasehold estates of each person named therein having
such real estate in such county. Such notice of lien and such
lien shall not be valid as against any mortgagee, pledgee,
purchaser, or judgment creditor whose rights have attached prior
to the date of such delivery. Such duplicate shall be kept by
the recorder, designated as the personal tax lien record, and
indexed under the name of the person charged with such tax. No
fee shall be charged by the recorder for the services required
under this section.
The auditor shall add to the tax list made pursuant to this
section all such taxes omitted in a previous year when assessed
by him THE AUDITOR or finally assessed by the tax commissioner
pursuant to
law, and by proper certificates cause the same to be added to the
treasurer's delinquent tax duplicate provided for in this
section, and, in proper cases, file notice of the lien with the
recorder, as provided in this section.
If the authority making any assessment believes that the
collection of such taxes will be jeopardized by delay, such
assessing authority shall so certify on the assessment
certificate thereof, and the auditor shall include a certificate
of such jeopardy in the certificate given by him THE AUDITOR to
the
treasurer. In such event the treasurer shall proceed immediately
to collect such taxes, and to enforce the collection thereof by
any means provided by law, and he THE TREASURER may not accept a
tender of any
part of such taxes; but the person or his THE representatives
OF THE PERSON against
whom such assessment is made may, in the event of an appeal to
the tax commissioner therefrom, obtain a stay of collection of
the whole or any part of the amount of such assessment by filing
with the treasurer a bond in an amount not exceeding double the
amount as to which the stay is desired, with such surety as the
treasurer deems necessary, conditioned upon the payment of the
amount determined to be due by the decision of the commissioner
which has become final, and further conditioned that if an appeal
is not filed within the period provided by law, the amount of
collection which is stayed by the bond will be paid on notice and
demand of the treasurer at any time after the expiration of such
period. The taxpayer may waive such stay as to the whole or any
part of the amount covered by the bond, and if as the result of
such waiver any part of the amount covered by the bond is paid,
then the bond shall be proportionately reduced on the request of
the taxpayer.
(B) Immediately after each settlement required by division
(D) of section 321.24 of the Revised Code the auditor shall make
a separate list and duplicate, prepared as prescribed in division
(A) of this section, of all general personal and classified
property taxes that remain unpaid but are excepted from
collection pursuant to section 5711.32 of the Revised Code. The
duplicate of such list shall be delivered to the treasurer at the
time of delivery of the delinquent personal and classified
property tax duplicate.
Sec. 5719.041. If the payment of a general personal
property or classified property tax is not made on or before the
last day prescribed by section 5719.03 or 5719.031 of the Revised
Code, an interest charge shall begin to accrue and shall continue
until all charges are paid, except that no interest charge shall
accrue for or in the month in which such payment was due under
such section or under the circumstances and for the period
described in division (A)(2) of section 5711.33 of the Revised
Code OR UPON DELINQUENT TAXES THAT ARE THE SUBJECT OF A DELINQUENT TAX
CONTRACT ENTERED INTO PURSUANT TO SECTION 5719.05 OF THE REVISED
CODE.
The interest charge shall accrue against the balance of
such taxes and any penalty thereon outstanding that remains
unpaid on the last day of each month and shall be at the rate per
calendar month, rounded to the nearest one-hundredth of one per
cent, equal to one-twelfth of the rate per annum prescribed by
section 5703.47 of the Revised Code for the calendar year that
includes the month for which the charge accrues. The charge is
payable in addition to the unpaid balance of taxes and penalties
on the day the charge accrues, unless the entire balance is
sooner paid.
IF A DELINQUENT TAX CONTRACT BECOMES VOID, INTEREST SHALL BE CHARGED ON THE
DAY ON WHICH THE CONTRACT BECOMES VOID IN THE AMOUNT THAT WOULD HAVE BEEN
CHARGED HAD THE DELINQUENT TAX CONTRACT NOT BEEN ENTERED INTO AND SHALL
THEREAFTER ACCRUE AS PROVIDED IN THIS SECTION.
Interest shall be allowed, at the same rate per calendar
month as is applicable that month for underpayments, on any
overpayment of the tax charged on a general personal property or
a classified property tax duplicate, from the first day of the
month following the date of the overpayment until the last day of
the month preceding the date of the refund of the overpayment.
The interest shall be paid from the fund or funds to which the
overpayment was credited.
When the county treasurer makes his THE TREASURER'S annual
settlement with
the county auditor under division (D) of section 321.24 of the
Revised Code, he THE TREASURER shall certify to the auditor a
list of all
entries on the cumulative delinquent tax duplicate that are at
that time in the process of being paid in installments under a
valid undertaking DELINQUENT TAX CONTRACT. For each entry that
appears on the duplicate
that is not on the certified list, the auditor shall compute the
full amount of interest charges which have accrued against such
entry since the preceding such settlement was made and shall
include such charges through the last day of the month preceding
the current settlement. The auditor shall include such amounts
on the tax list and duplicates prepared by him THE AUDITOR as
prescribed in
section 5719.04 of the Revised Code unless the interest is less
than one dollar, in which case it shall not be added to such tax
lists and duplicates.
Before the county treasurer accepts any payment of taxes
against which there are accrued interest charges that do not
appear on the delinquent tax duplicate, he THE TREASURER shall
notify the
auditor who shall issue a certificate to the treasurer showing
the amount of such interest charges, and the treasurer shall
collect the amount shown on such certificate at the time he
accepts the OF ACCEPTING payment of such taxes. If the amount of
such
interest charges is less than one dollar, no such certificate
shall be issued. In the case of delinquent personal property
taxes, the interest shown on such certificate shall be credited
to the undivided general tax fund, and distributed in the same
manner as the delinquent taxes upon which the interest charges
accrued. In the case of delinquent classified property taxes,
the interest shown on such certificate shall be credited to the
county library and local government support fund and distributed
in accordance with section 5747.48 of the Revised Code. When the
payment of delinquent taxes is credited on the tax duplicate the
treasurer shall make a separate notation thereon indicating the
amount collected and the index number of the auditor's
certificate herein prescribed.
Sec. 5719.05. The county treasurer shall forthwith collect
the taxes and penalty on the duplicate delivered to him THE
TREASURER by the
auditor pursuant to section 5719.04 of the Revised Code and any
interest thereon by any of the means provided by law.
In addition to any other means provided by law, the
treasurer may, when he finds AFTER FINDING that he THE
TREASURER is unable to collect the
full amount of delinquent taxes, interest, and penalties charged
against an entry on the cumulative delinquent tax duplicate in a
single payment, enter into a written undertaking DELINQUENT
TAX CONTRACT, with the person
so charged, for payment of the full amount in installments. The
terms of said undertaking THE DELINQUENT TAX CONTRACT shall
include
the amount payable and
the due date of each installment including the final payment
date, which shall be not more than two FIVE years after the date
of
the first payment. The treasurer shall enter upon the margin of
the duplicate a notation indicating that the agreement for
installment payment has been undertaken. A receipt shall be
issued for each payment, and the payment shall be credited on the
duplicate on the date paid. Each payment shall be applied to the
taxes, interest, and penalties in the same order as each became
due and shall be apportioned among the various funds, for which
the taxes were levied, at the next succeeding tax settlement.
When a payment is not tendered as agreed upon, the undertaking
DELINQUENT TAX CONTRACT may be declared void by the treasurer, and
he THE TREASURER may
proceed to
collect the unpaid balance by any means provided by law. The
treasurer may permit a new agreement to be undertaken, under the
same terms and conditions, but there shall be no requirement that
he THE TREASURER do so.
Sec. 5721.02. The office of the county treasurer shall be
kept open to receive the payment of delinquent real property
taxes, from the date of the delivery of the delinquent land
duplicate provided for in section 5721.011 of the Revised Code,
until the final publication of the delinquent tax list and the
delinquent vacant land tax list as provided in section 5721.03 of
the Revised Code, in order that the name of any taxpayer
appearing on either list, who prior to forty-eight hours SEVEN
DAYS before the first publication of that list pays the delinquent taxes
in
full, may be stricken from that list and in order that the name
of each person appearing on either list, who prior to forty-eight
hours SEVEN DAYS before the publication of that list enters into
an undertaking A DELINQUENT TAX CONTRACT under section 323.31 of
the
Revised Code to pay the
delinquent taxes in installments, may be stricken from that list
or an asterisk may be entered in the margin next to his THE
PERSON'S name. If
payment in full is made subsequent to the first publication and
prior to forty-eight hours SEVEN DAYS before the second
publication of
either list, the name of the taxpayer shall be eliminated from
the second publication.
Sec. 5721.03. (A) At the time of making the delinquent
land list, as provided in section 5721.011 of the Revised Code,
the county auditor shall compile a delinquent tax list consisting
of all lands on the delinquent land list on which taxes have
become delinquent at the close of the collection period
immediately preceding the making of the delinquent land list.
The auditor shall also compile a delinquent vacant land tax list
of all delinquent vacant lands prior to the institution of any
foreclosure and forfeiture actions against delinquent vacant
lands under section 5721.14 of the Revised Code or any
foreclosure actions against delinquent vacant lands under section
5721.18 of the Revised Code.
The delinquent tax list, and the delinquent vacant land tax
list if one is compiled, shall contain all of the information
included on the delinquent land list, except that, if the
auditor's records show that the name of the person in whose name
the property currently is listed is not the name that appears on
the delinquent land list, the name used in the delinquent tax
list or the delinquent vacant land tax list shall be the name of
the person the auditor's records show as the person in whose name
the property currently is listed.
Lands that have been included in a previously published
delinquent tax list shall not be included in the delinquent tax
list so long as taxes have remained delinquent on such lands for
the entire intervening time.
In either list, there may be included lands that have been
omitted in error from a prior list and lands with respect to
which the auditor has received a certification that an
undertaking A DELINQUENT TAX CONTRACT has become void since the
publication of the last
previously published list, provided the name of the owner was
stricken from a prior list under section 5721.02 of the Revised
Code.
(B)(1) The auditor shall cause the delinquent tax list and
the delinquent vacant land tax list, if one is compiled, to be
published twice within sixty days after the delivery of the
delinquent land duplicate to the county treasurer, in a newspaper
of general circulation in the county. The publication shall be
printed in the English language.
The auditor shall insert display notices of the forthcoming
publication of the delinquent tax list and, if it is to be
published, the delinquent vacant land tax list once a week for
two consecutive weeks in a newspaper of general circulation in
the county. The display notices shall contain the times and
methods of payment of taxes provided by law, including
information concerning installment payments made in accordance
with a written undertaking DELINQUENT TAX CONTRACT. The display
notice for the
delinquent tax list also shall include a notice that an interest
charge will accrue on accounts remaining unpaid after the last
day of November unless the taxpayer enters INTO a written
undertaking DELINQUENT TAX CONTRACT
to pay such taxes in installments. The display notice for the
delinquent vacant land tax list if it is to be published also
shall include a notice that delinquent vacant lands in the list
are lands on which taxes have remained unpaid for five years
after being certified delinquent, and that they are subject to
foreclosure proceedings as provided in section 323.25 or 5721.18
of the Revised Code, or foreclosure and forfeiture proceedings as
provided in section 5721.14 of the Revised Code. Each display
notice also shall state that the lands are subject to a tax certificate
sale under section 5721.32 or 5721.33 of the Revised Code, as the case may be,
and shall
include any other information
that the auditor
considers pertinent to the purpose of the notice. The display
notices shall be furnished by the auditor to the newspapers
selected to publish the lists at least ten days before their
first publication.
(2) Publication of the list or lists may be made by a
newspaper in installments, provided the complete publication of
each list is made twice during the sixty-day period.
(3) There shall be attached to the delinquent tax list a
notice that the delinquent lands will be certified for
foreclosure by the auditor unless the taxes, assessments,
interest, and penalties due and owing on them are paid. There
shall be attached to the delinquent vacant land tax list, if it
is to be published, a notice that delinquent vacant lands will be
certified for foreclosure or foreclosure and forfeiture by the
auditor unless the taxes, assessments, interest, and penalties
due and owing on them are paid within twenty-eight days after the
final publication of the notice.
(4) The auditor shall review the first publication of each
list for accuracy and completeness and may correct any errors
appearing in the list in the second publication.
(C) For the purposes of section 5721.18 of the Revised
Code, land is first certified delinquent on the date of the
certification of the delinquent land list containing that land.
Sec. 5721.06. (A)(1) The form of the notice required to be
attached to the published delinquent tax list by division (B)(3)
of section 5721.03 of the Revised Code shall be in substance as
follows:
"DELINQUENT LAND TAX NOTICE
The lands, lots, and parts of lots returned delinquent by
the county treasurer of ................... county, with the
taxes assessments, interest, and penalties, charged against them
agreeably to law, are contained and described in the following
list: (Here insert the list with the names of the owners of such
respective tracts of land or town lots as designated on the
delinquent tax list. If, prior to forty-eight hours SEVEN DAYS
before the publication of the list, an undertaking A DELINQUENT TAX
CONTRACT has been entered into
under section 323.31 of the Revised Code, the owner's name may be
stricken from the list or designated by an asterisk shown in the
margin next to the owner's name.)
Notice is hereby given that the whole of such several
lands, lots, or parts of lots will be certified for foreclosure
by the county auditor pursuant to law unless the whole of the
delinquent taxes, assessments, interest, and penalties are paid
within one year or unless a tax certificate with respect to the parcel is
sold under section 5721.32 or 5721.33 of the Revised Code. The names of
persons who have
entered
into a
written undertaking DELINQUENT TAX CONTRACT with the county
treasurer to discharge the
delinquency are designated by an asterisk or have been stricken
from the list."
(2) If the county treasurer has certified to the county auditor
that the treasurer intends to offer for sale a tax
certificate with respect to one or more parcels of delinquent land under
section 5721.32 or 5721.33 of the Revised Code, the form of the notice shall
include the
following
statement, appended after the second paragraph of the notice prescribed by
division
(A)(1) of this section:
"Notice also is hereby given that a tax certificate may be offered for sale
under section 5721.32 or 5721.33 of the Revised Code with respect to those
parcels shown on
this list. If a tax certificate on
a parcel is purchased, the purchaser of the tax certificate acquires the
state's or its taxing district's first lien against the property,
and an additional interest charge of up to eighteen per cent per annum shall
be assessed against the parcel. In addition, failure by the owner of the
parcel to redeem the tax certificate may result in foreclosure
proceedings against the parcel. No tax certificate shall be offered for sale
if the owner of the parcel
has either discharged the lien by paying to the county treasurer in cash the
amount of delinquent taxes, assessments, penalties, interest, and charges
charged against the property, or has entered into a valid undertaking
DELINQUENT TAX CONTRACT pursuant to section 323.31 of the Revised
Code to pay those amounts in installments."
(B) The form of the notice required to be attached to the
published delinquent vacant land tax list by division (B)(3) of
section 5721.03 of the Revised Code shall be in substance as
follows:
"DELINQUENT VACANT LAND TAX NOTICE
The delinquent vacant lands, returned delinquent by the
county treasurer of ................. county, with the taxes
assessments, interest, and penalties charged against them
according to law, and remaining delinquent for five years, are
contained and described in the following list: (here insert the
list with the names of the owners of the respective tracts of
land as designated on the delinquent vacant land tax list. If,
prior to forty-eight hours SEVEN DAYS before the publication of
the list, an undertaking A DELINQUENT TAX CONTRACT has been
entered into under section 323.31 of the
Revised Code, the owner's name may be stricken from the list or
designated by an asterisk shown in the margin next to the owner's
name.)
Notice is hereby given that these delinquent vacant lands
will be certified for foreclosure or foreclosure and forfeiture
by the county auditor pursuant to law unless the whole of the
delinquent taxes, assessments, interest, and penalties are paid
within twenty-eight days after the final publication of this
notice. The names of persons who have entered into a written
undertaking DELINQUENT TAX CONTRACT with the county treasurer to
discharge the
delinquency are designated by an asterisk or have been stricken
from the list."
Sec. 5721.10. Except as otherwise provided under sections
5721.30 to 5721.41 5721.42 of the Revised Code, the state
shall have the first lien on
the
lands and lots described in the delinquent land list, for the
amount of taxes, assessments, interest, and penalty charged prior
to the delivery of such list. If the taxes have not been paid
for one year after having been certified as delinquent, the state
shall institute foreclosure proceedings in the manner provided by
sections 5721.01 to 5721.28 of the Revised Code unless a tax certificate
respecting that property has been sold under section 5721.32 or 5721.33 of the
Revised Code,
or
unless such taxes
are the subject of a valid undertaking DELINQUENT TAX CONTRACT
under section 323.31 of
the Revised Code for which the county treasurer has not made
certification to the county auditor that the undertaking DELINQUENT
TAX CONTRACT has
become void. The court
shall levy, as costs in
the foreclosure proceedings instituted on said certification, the
cost of an abstract or certificate of title to the property
described in said certification, if the same is required by the
court, to be paid into the general fund of the county. Sections 5721.01 to
5721.28 of the Revised Code do not prevent the
partial payment of such delinquent
taxes, assessments, interest, and penalty during the period the
delinquency is being discharged in accordance with an undertaking A
DELINQUENT TAX CONTRACT
under section 323.31 of the Revised Code, but such partial
payments may be made and received as provided by law without
prejudice to the right of the state to institute foreclosure
proceedings for any amount then remaining unpaid if the county
treasurer certifies to the county auditor that the undertaking
DELINQUENT TAX CONTRACT
has become void.
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. 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
DELINQUENT TAX CONTRACT
attached to the certificate or an asterisk next to an entry on
the master list, or if a copy of an undertaking A DELINQUENT TAX
CONTRACT 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 the prosecuting
attorney receives a
certification of the county treasurer that the undertaking
DELINQUENT TAX CONTRACT 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 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 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.
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. WITHIN TEN DAYS AFTER OBTAINING A
JUDGMENT, THE PROSECUTING ATTORNEY SHALL NOTIFY THE TREASURER IN WRITING THAT
JUDGMENT HAS BEEN RENDERED. If there is a copy of a
written undertaking DELINQUENT TAX CONTRACT attached to the
certificate or an asterisk
next to an entry on the master list, or if a copy of an
undertaking A DELINQUENT TAX CONTRACT 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 the prosecuting attorney receives a
certification of the treasurer
that the undertaking DELINQUENT TAX CONTRACT 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, the prosecuting attorney may cause service to be
made simultaneously by certified mail,
return receipt requested, ordinary mail, and
publication.
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 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 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 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 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. 5721.19. (A) In its judgment of foreclosure rendered
with respect to actions filed pursuant to section 5721.18 of the
Revised Code, the court shall enter a finding with respect to
each parcel of the amount of the taxes, assessments, charges,
penalties, and interest, and the costs incurred in the
foreclosure proceeding instituted against it, which are due and
unpaid. The court may order each parcel to be sold, without
appraisal, for not less than either of the following:
(1) The fair market value of the parcel, as determined by
the county auditor, plus the costs incurred in the foreclosure
proceeding;
(2) The total amount of the finding entered by the court,
including all taxes, assessments, charges, penalties, and
interest payable subsequent to the delivery to the county
prosecuting attorney of the delinquent land tax certificate or
master list of delinquent tracts and prior to the transfer of the
deed of the parcel to the purchaser following confirmation of
sale, plus the costs incurred in the foreclosure proceeding. For purposes of
determining such amount, the county
treasurer may estimate the amount of taxes, assessments,
interest, penalties, and costs that will be payable at the time the deed
of the property is transferred to the purchaser.
Notwithstanding the minimum sales price provisions of divisions (A)(1) and (2)
of this section to the contrary, a parcel sold pursuant to this section shall
not be sold for less than the amount described in division (A)(2) of this
section if the highest bidder is the owner of record of the parcel immediately
prior to the judgment of foreclosure or a member of the following class of
parties connected to that owner: a member of that owner's immediate family, a
person with a power of attorney appointed by that owner who subsequently
transfers the parcel to the owner, a sole proprietorship owned by that owner
or
a member of his THAT OWNER'S immediate family, or a partnership,
trust, business trust,
corporation, or association in which the owner or a member of his
THE OWNER'S immediate
family owns or controls directly or indirectly more than fifty per cent. If a
parcel sells for less than the amount described in division (A)(2) of this
section, the officer conducting the sale shall require the buyer to complete
an
affidavit stating that the buyer is not the owner of record immediately prior
to the judgment of foreclosure or a member of the specified class of parties
connected to that owner, and the affidavit shall become part of the court
records of the proceeding. If the county auditor discovers within three years
after the date of the sale that a parcel was sold to that owner or a member of
the specified class of parties connected to that owner for a price less than
the amount so described, and if the parcel is still owned by that owner or a
member of the specified class of parties connected to that owner, the auditor
within thirty days after such discovery shall add the difference between that
amount and the sale price to the amount of taxes that then stand charged
against the parcel and is payable at the next succeeding date for payment of
real property taxes. As used in this paragraph, "immediate family" means a
spouse who resides in the same household and children.
(B) Each parcel affected by the court's finding shall be
separately sold, unless the court orders any of such parcels to
be sold together.
Each parcel shall be advertised and sold by the officer to
whom the order of sale is directed in the manner provided by law
for the sale of real property on execution. The advertisement
for sale of each parcel shall be published once a week for three
consecutive weeks and shall include the date on which a second
sale will be conducted if no bid is accepted at the first sale.
Any number of parcels may be included in one advertisement.
The notice of the advertisement shall be substantially in
the form of the notice set forth in section 5721.191 of the
Revised Code. 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 sale to potential
bidders. If the complete legal description is not published, the
notice shall indicate where the complete legal description may be
obtained.
(C)(1) Whenever the officer charged to conduct the sale
offers any parcel for sale and no bids are made equal to the
lesser of the amounts described in divisions (A)(1) and (2) of
this section, he THE OFFICER shall adjourn the sale of the
parcel to the
second date that was specified in the advertisement of sale. The
second date shall be not less than two weeks or more than six
weeks from the day on which the parcel was first offered for
sale. The second sale shall be held at the same place and
commence at the same time as set forth in the advertisement of
sale. The officer shall offer any parcel not sold at the first
sale. Upon the conclusion of any sale, or if any parcel remains
unsold after being offered at two sales, the officer conducting
the sale shall report the results to the court.
(2)(a) If a parcel remains unsold after being offered at
two sales, or if a parcel sells at any sale but the amount of the
price is less than the costs incurred in the proceeding
instituted against the parcel under section 5721.18 of the
Revised Code, then the clerk of the court shall certify to the
county auditor the amount of those costs that remains unpaid. At
the next semiannual apportionment of real property taxes that
occurs following any such certification, the auditor shall reduce
the real property taxes that he THE AUDITOR otherwise would
distribute to
each taxing district. In making the reductions, the auditor
shall subtract from the otherwise distributable real property
taxes to a taxing district an amount that shall be determined by
multiplying the certified costs by a fraction the numerator of
which shall be the amount of the taxes, assessments, charges,
penalties, and interest on the parcel owed to that taxing
district at the time the parcel first was offered for sale
pursuant to this section, and the denominator of which shall be
the total of the taxes, assessments, charges, penalties, and
interest on the parcel owed to all the taxing districts at that
time. The auditor promptly shall pay to the clerk of the court
the amounts of the reductions.
(b) If reductions occur pursuant to division (C)(2)(a) of
this section, and if at a subsequent time a parcel is sold at a
foreclosure sale or a forfeiture sale pursuant to Chapter 5723.
of the Revised Code, then, notwithstanding other provisions of
the Revised Code, except section 5721.17 of the Revised Code,
governing the distribution of the proceeds of a foreclosure or
forfeiture sale, the proceeds first shall be distributed to
reimburse the taxing districts subjected to reductions in their
otherwise distributable real property taxes. The distributions
shall be based on the same proportions used for purposes of
division (C)(2)(a) of this section.
(3) The court, in its discretion, may order any parcel not
sold pursuant to the original order of sale to be advertised and
offered for sale at a subsequent foreclosure sale. For such
purpose, the court may direct the parcel to be appraised and fix
a minimum price for which it may be sold.
(D) Except as otherwise provided in division (B)(1) of
section 5721.17 of the Revised Code, upon the confirmation of a
sale, the proceeds of the sale shall be applied as follows:
(1) The costs incurred in any proceeding filed against the
parcel pursuant to section 5721.18 of the Revised Code shall be
paid first.
(2) Following the payment required by division (D)(1) of
this section, the part of the proceeds that is equal to five per
cent of the taxes and assessments due shall be deposited in the
delinquent tax and assessment collection fund created pursuant to
section 321.261 of the Revised Code.
(3) Following the payment required by division (D)(2) of
this section, the amount found due for taxes, assessments,
charges, penalties, and interest shall be paid, including all
taxes, assessments, charges, penalties, and interest payable
subsequent to the delivery to the county prosecuting attorney of
the delinquent land tax certificate or master list of delinquent
tracts and prior to the transfer of the deed of the parcel to the
purchaser following confirmation of sale. If the proceeds
available for distribution pursuant to division (D)(3) of this
section are insufficient to pay the entire amount of those taxes,
assessments, charges, penalties, and interest, the proceeds shall
be paid to each claimant in proportion to the amount of those
taxes, assessments, charges, penalties, and interest that each is
due.
(E) If the proceeds from the sale of a parcel are
insufficient to pay in full the amount of the taxes, assessments,
charges, penalties, and interest which are due and unpaid; the
costs incurred in the foreclosure proceeding instituted against
it which are due and unpaid; and, if division (B)(1) of section
5721.17 of the Revised Code is applicable, any notes issued by a
receiver pursuant to division (F) of section 3767.41 of the
Revised Code and any receiver's lien as defined in division
(C)(4) of section 5721.18 of the Revised Code, the court,
pursuant to section 5721.192 of the Revised Code, may enter a
deficiency judgment against the owner of record of the parcel for
the unpaid amount. If that owner of record is a corporation, the
court may enter the deficiency judgment against the stockholder
holding a majority of that corporation's stock.
If after distribution of proceeds from the sale of the
parcel under division (D) of this section the amount of proceeds
to be applied to pay the taxes, assessments, charges, penalties,
interest, and costs is insufficient to pay them in full, and the
court does not enter a deficiency judgment against the owner of
record pursuant to this division, the taxes, assessments,
charges, penalties, interest, and costs shall be deemed
satisfied.
(F)(1) Upon confirmation of a sale, a spouse of the party
charged with the delinquent taxes or assessments shall thereby be
barred of the right of dower in the property sold, though such
spouse was not a party to the action. No statute of limitations
shall apply to such action. When the land or lots stand charged
on the tax duplicate as certified delinquent, it is not necessary
to make the state a party to the foreclosure proceeding, but the
state shall be deemed a party to such action through and be
represented by the county treasurer.
(2) Except as otherwise provided in divisions (F)(3) and
(G) of this section, unless such land or lots were previously
redeemed pursuant to section 5721.25 of the Revised Code, upon
the filing of the entry of confirmation of sale, the title to
such land or lots shall be incontestable in the purchaser and
shall be free and clear of all liens and encumbrances, except a
federal tax lien notice of which is properly filed in accordance
with section 317.09 of the Revised Code prior to the date that a
foreclosure proceeding is instituted pursuant to division (B) of
section 5721.18 of the Revised Code and the easements and
covenants of record running with the land or lots that were
created prior to the time the taxes or assessments, for the
nonpayment of which the land or lots are sold at foreclosure,
became due and payable.
(3) When proceedings for foreclosure are instituted under
division (C) of section 5721.18 of the Revised Code, unless the
land or lots were previously redeemed pursuant to section 5721.25
of the Revised Code, upon the filing of the entry of confirmation
of sale, the title to such land or lots shall be incontestable in
the purchaser and shall be free of any receiver's lien as defined
in division (C)(4) of section 5721.18 of the Revised Code and,
except as otherwise provided in division (G) of this section, the
liens for land taxes, assessments, charges, interest, and
penalties for which the lien was foreclosed and in satisfaction
of which the property was sold. All other liens and encumbrances
with respect to the land or lots shall survive the sale.
(4) The title shall not be invalid because of any
irregularity, informality, or omission of any proceedings under
this chapter, or in any processes of taxation, if such
irregularity, informality, or omission does not abrogate the
provision for notice to holders of title, lien, or mortgage to,
or other interests in, such foreclosed lands or lots, as
prescribed in this chapter.
(G) If a parcel is sold under this section for the amount
described in division (A)(2) of this section, and the county
treasurer's estimate exceeds the amount of taxes, assessments,
interest, penalties, and costs actually payable when the deed is
transferred to the purchaser, the officer who conducted the sale
shall refund to the purchaser the difference between the estimate
and the amount actually payable. If the amount of taxes,
assessments, interest, penalties, and costs actually payable when the
deed is transferred to the purchaser exceeds the county
treasurer's estimate, the officer shall certify the amount of the
excess to the treasurer, who shall enter that amount on the real
and public utility property tax duplicate opposite the property;
the amount of the excess shall be payable at the next succeeding
date prescribed for payment of taxes in section 323.12 of the
Revised Code.
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER WHO
CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE PURCHASER AT THE
TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF THE SALE, SHALL PREPARE AND
RECORD THE DEED CONVEYING TITLE TO THE PARCEL TO THE PURCHASER.
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 OR, IF PROCEEDINGS HAVE BEEN INSTITUTED, BEFORE THE FILING
OF AN ENTRY OF CONFIRMATION OF SALE PURSUANT TO SUCH PROCEEDINGS,
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 LAND 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 PROCEEDING HAS BEEN INSTITUTED BUT BEFORE 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 DELINQUENT TAX CONTRACT UNDER
SECTION 323.31 OF THE REVISED CODE WITH RESPECT TO THAT
DELINQUENT LAND may pay the costs
of
such proceeding allocable to such land as determined by the court
and enter into a written undertaking DELINQUENT TAX CONTRACT
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, TOGETHER WITH THE COSTS INCURRED IN THE
PROCEEDING AS DETERMINED BY THE COURT. THE EXECUTION OF A DELINQUENT TAX
CONTRACT SHALL NOT STOP THE PROSECUTION OF A PROCEEDING TO JUDGMENT. The
undertaking DELINQUENT TAX CONTRACT shall be paid 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 AFTER THE DATE OF THE FIRST PAYMENT MADE UNDER THE
CONTRACT. The court shall
retain jurisdiction over the delinquent land until the total
amount set forth in the written undertaking DELINQUENT TAX
CONTRACT is paid,
notwithstanding any conveyance of the land to another owner
during the period that the written undertaking DELINQUENT TAX
CONTRACT is outstanding.
If any installment payment of UNDER a written
undertaking DELINQUENT TAX CONTRACT 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 RECEIPT of each installment
PAYMENT pursuant to any
written undertaking DELINQUENT TAX CONTRACT, 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 UPON REQUEST, 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. As used in sections 5721.30 to 5721.41 5721.42
of the Revised Code:
(A) "Tax certificate," "certificate," or "duplicate certificate"
means a document which may be issued as a physical certificate, in
book-entry form, or through an electronic medium, at the discretion of the
county treasurer. Such document shall contain
the information required by section
5721.31 of the Revised Code and shall be prepared, transferred, or redeemed in the manner
prescribed
by
sections 5721.30 to 5721.41 of the Revised Code. As used in those sections, "tax
certificate," "certificate," and
"duplicate certificate" do not
refer to the delinquent land tax certificate or the delinquent vacant land tax
certificate issued under section 5721.13 of the Revised Code.
(B) "Certificate parcel" means the parcel of delinquent land that
is the
subject of and is described in a tax certificate.
(C) "Certificate holder" means a person who purchases a tax
certificate
under section 5721.32 or 5721.33 of the Revised Code, or a person to whom a tax certificate
has been
transferred pursuant to section 5721.36 of the Revised Code.
(D) "Certificate purchase price" means, with respect to the sale
of tax certificates under sections 5721.32 and 5721.33 of the Revised Code,
the amount equal
to delinquent
taxes,
assessments, penalties, and interest computed under
section 323.121 of the Revised Code charged against a certificate
parcel at the time the tax certificate respecting that
parcel is sold, not including any delinquent taxes, assessments, penalties,
interest, and charges, the lien for which has been conveyed to a certificate
holder through a prior sale of a tax certificate respecting that parcel;
provided, however, that payment of the certificate purchase price in a
sale under section 5721.33 of the Revised Code may be made wholly in cash or
partially in
cash and partially by noncash consideration acceptable to the county treasurer
from the purchaser. In the event that any such noncash consideration is
delivered to pay a portion of the certificate purchase price, such noncash
consideration may be subordinate to the rights of the holders of other
obligations whose proceeds paid the cash portion of the certificate purchase
price.
"Certificate purchase price" also includes the amount of the fee
charged by
the county treasurer to the purchaser of the certificate under division
(H) of section 5721.32 of the Revised Code.
(E) With respect to a sale of tax certificates under section
5721.32 of the Revised Code and except as provided in division (E)(3) of
this section, "certificate redemption price" means the amount determined under
division (E)(1) or (2) of this section.
(1) During the first year after the date on which a tax
certificate is sold, the sum of the following:
(a) The certificate purchase price;
(b) The greater of the following:
(i) Interest, at the certificate rate
of interest, accruing during the certificate interest period on
the certificate purchase price;
(ii) Six per cent of the certificate
purchase price.
(c) The fee charged by the county
treasurer to the purchaser of the certificate under division
(H) of section 5721.32 of the
Revised Code.
(2) After the first year after the date on which a tax
certificate is sold, the sum of the following:
(a)(i) If division
(E)(1)(b)(i)
applied during the first year, the certificate purchase
price;
(ii) If division (E)(1)(b)(ii)
applied during the first year, the sum of the certificate
purchase price plus six per cent of the certificate purchase
price.
(b)(i) If division
(E)(1)(b)(i)
applied during the first year, interest at the certificate rate
of interest accruing during the certificate interest period on
the certificate purchase price;
(ii) If division (E)(1)(b)(ii)
applied during the first year, interest at the certificate rate
of interest, accruing during the part of the certificate
interest period that begins one year after the date of the sale
of the certificate, on the sum of the certificate purchase price
plus six per cent of the certificate purchase price.
(c) The fee charged by the county
treasurer to the purchaser of the certificate under division
(H) of section 5721.32 of the Revised Code.
(3) If the certificate rate of interest equals zero, the
certificate redemption price equals the certificate
purchase price plus the fee charged by the county treasurer to the purchaser
of the certificate under division (H) of section 5721.32 of the Revised Code.
(F) With respect to a sale of tax certificates under section
5721.33 of the Revised Code,
"certificate redemption price" means the amount equal to the sum of the
following:
(1) The certificate purchase price;
(2) Interest accrued on the certificate purchase price at the certificate
rate of interest from the date on which a tax certificate is delivered through
and including the day immediately preceding the day on which the certificate
redemption price is paid;
(3) The fee, if any, charged by the county treasurer to the purchaser of
the certificate under division (J) of section 5721.33 of the Revised Code;
(4) Any other fees charged by any county office in connection with the
recording of tax certificates.
(G) "Certificate rate of interest" means the rate of simple
interest per year bid by the winning bidder in an auction of a tax certificate
held under section 5721.32 of the Revised Code, or the rate of simple interest per year not
to exceed eighteen per cent per year fixed by the county treasurer with
respect to
any tax certificate sold pursuant to a negotiated sale under section 5721.33
of the Revised Code.
(H) "Cash" means United States currency,
certified checks, money orders, bank drafts, or electronic transfer of funds,
and excludes any other form of payment.
(I) "The date on which a tax certificate is sold," "the date the
certificate was sold," "the date the certificate is purchased," and any other
phrase of similar content mean, with respect to a sale pursuant to an auction
under section 5721.32 of the Revised Code, the date designated by the county treasurer for
the submission of bids and, with respect to a negotiated sale under section
5721.33 of the Revised Code, the date of delivery of the tax certificates to the purchasers
thereof pursuant to a tax certificate sale/purchase agreement.
(J) "Purchaser of a tax certificate pursuant to section 5721.32
of the Revised Code" means the winning bidder in an auction of a tax certificate held under
section 5721.32 of the Revised Code.
(K) "Certificate interest period" means, with respect to a tax
certificate sold under section 5721.32 of the Revised Code, the period beginning on
the date
the certificate is purchased and, with respect to a tax certificate sold
under section 5721.33 of the Revised Code, the
period beginning on the date of delivery of the tax certificate, and in either
case ending on one of the following dates:
(1) In the case of foreclosure proceedings instituted under
section 5721.37 of the Revised
Code, the date the certificate holder submits a payment to the
treasurer under division (B) of that section;
(2) In the case of a certificate parcel redeemed
under division (A) or (C) of section 5721.38 of the
Revised Code, the date the owner of record of the
certificate parcel, or any other
person entitled to redeem that parcel, pays to the county treasurer or to the
certificate holder, as applicable, the full
amount determined under that section.
(L) "County treasurer" means, with respect to the sale of tax
certificates under section 5721.32 of the Revised Code, the county treasurer of
a county having a population of at least two hundred thousand according to the
then most recent federal decennial census and, with respect to the sale of tax
certificates under section 5721.33 of the Revised Code, the county treasurer of
a county having a population of at least one million four hundred thousand
according to the
then most recent federal decennial census.
(M) "Qualified trustee" means a trust company within the state or
a bank having the power of a trust company within the state with a combined
capital stock, surplus, and undivided profits of at least one hundred million
dollars.
(N) "Tax certificate sale/purchase agreement" means the purchase
and sale agreement described in division (C) of section 5721.33 of the Revised Code
setting forth the certificate purchase price, plus any applicable premium or
less any applicable discount, including, without limitation, the amount
thereof to be paid in cash and the amount and nature of any noncash
consideration, the date of delivery of the tax certificates, and the other
terms and conditions of the sale, including, without limitation, the rate of
interest that the tax certificates shall bear.
(O) "Noncash consideration" means any form of consideration other
than cash, including, but not limited to, promissory notes whether
subordinate or otherwise.
(P) "Private attorney" means for purposes of section 5721.37
of the Revised Code, any attorney licensed to practice law in this state, whether practicing
with a firm of attorneys or otherwise, whose license has not been revoked or
otherwise suspended and who brings foreclosure proceedings pursuant to
section 5721.37 of the Revised Code on behalf of a certificate holder.
(Q) "Related certificate parcel" means, with respect to a
certificate holder, the certificate parcel with respect to which the
certificate holder has purchased and holds a tax certificate pursuant to
sections 5721.30 to 5721.41 of the Revised Code and, with respect to a tax certificate, the
certificate parcel against which the tax certificate has been sold pursuant to
those sections.
Sec. 5721.31. (A) After receipt of a duplicate of the delinquent
land list compiled under section 5721.011 of the Revised
Code, or a delinquent land list compiled previously under that
section, for a county having a population of at least two hundred
thousand according to the most recent federal decennial census, the county
treasurer may select from the list parcels of delinquent land the lien
against which the county treasurer may attempt to transfer by the
sale of tax certificates under sections 5721.30 to 5721.41 of the
Revised Code. The county treasurer may select
only those eligible parcels for which taxes, assessments, penalties,
interest, and charges have not yet been paid or for which
a valid undertaking DELINQUENT TAX CONTRACT
under section 323.31 of the Revised Code is not in force.
Each certificate shall contain the
same information as is required to be contained in the delinquent land list.
The county treasurer shall compile a separate list, the list of
parcels selected for tax certificate sales,
including the same information as is required to be
included in the delinquent land list.
Upon compiling the list of parcels selected for tax
certificate sales, the county treasurer may conduct a title search for any
parcel on the list.
(B)(1) When tax certificates are to be sold under section 5721.32
of the Revised Code with respect to parcels, the county treasurer shall send
written
notice by certified or registered mail to either the owner OF RECORD or
all interested
parties DISCOVERABLE THROUGH A TITLE SEARCH, or both, of each parcel on
the
list. A NOTICE TO AN OWNER SHALL BE SENT TO THE OWNER'S LAST KNOWN TAX
MAILING ADDRESS. The notice shall inform the owner or interested
parties that a tax
certificate
will be offered for sale on the parcel, and that the owner or interested
parties may
incur additional expenses as a result of the sale.
(2) When tax certificates are to be sold under section 5721.33 of the Revised
Code with respect to parcels, the county treasurer, at least ninety
SIXTY days prior to the
date of sale of such tax certificates, shall send written notice of the sale
by certified or registered mail, or both, to the last known TAX-MAILING
address of the
record owner of the property or parcel and to all parties with an interest in
the property that has been recorded in the property records of the county
pursuant to section 317.08 of the Revised Code, the notice shall state that a
tax
certificate will be offered for sale on the parcel, and that the owner or
interested parties may incur additional expenses as a result of the sale.
(C) The county treasurer shall advertise the sale of
tax certificates under section 5721.32 of the Revised Code in a manner or
medium determined
by the county
treasurer, in the county treasurer's discretion, to
give reasonable notice to parties interested in the purchase of tax
certificates.
The county treasurer shall advertise the sale of tax certificates in a
newspaper of general circulation in the county, once a week for three
TWO
consecutive weeks. The advertisement shall include the date, the time, and
the place of the public auction, descriptions of the parcels, and the names of
the owners of record of the parcels.
(D) After the county treasurer has compiled the list of parcels
selected for tax certificate sales but before a tax certificate respecting a
parcel is sold, if the owner of record of the parcel pays to the county
treasurer in cash the full amount of delinquent taxes, assessments, penalties,
interest, and charges then due and payable or enters into a valid
undertaking DELINQUENT TAX CONTRACT under section 323.31 of the
Revised Code to pay that amount, the owner of record of the
parcel also shall
pay a fee in an amount prescribed by the treasurer to cover the administrative
costs of the treasurer under this section respecting the parcel and credited
to the tax certificate administration fund.
(E) A tax certificate
administration fund shall be created in the county treasury of
each county selling tax certificates under sections 5721.30 to
5721.41 of the Revised
Code. The fund shall be
administered by the county treasurer, and used solely for the
purposes of sections 5721.30 to 5721.41 of the
Revised
Code. Any fee received by the
treasurer under sections 5721.30 to 5721.41 of the
Revised
Code shall be credited to the
fund, except the bidder registration fee under division
(B) of section 5721.32 of the
Revised
Code and the county prosecuting
attorney's fee under division
(B)(3) of section 5721.37 of
the Revised
Code.
(F) The county
treasurers of more than one county may jointly conduct a
regional sale of tax certificates under section 5721.32 of the Revised Code. A regional sale
shall be
held at a single location in one county, where the tax
certificates from each of the participating counties shall be offered
for sale at public auction. Before the regional sale, each
county treasurer shall advertise the sale for the parcels in the
treasurer's county as required by division
(C) of this section. At the
regional sale, tax certificates shall be sold on parcels from
one county at a time, with all of the certificates for one
county offered for sale before any certificates for the next
county are offered for sale.
(G) The tax commissioner
shall prescribe the form of the tax certificate under this
section, and county treasurers shall use the form prescribed by
the commissioner.
Sec. 5721.32. (A) The sale of tax certificates by public auction
may be conducted at any time after completion of the advertising of the sale
under
section 5721.31 of the Revised Code, on the date and at the
time and place designated in
the advertisements, and may be continued from time to time as the
county treasurer directs. The county treasurer may offer the tax certificates
for sale in blocks of tax certificates, consisting of any number of tax
certificates as determined by the county treasurer.
(B)(1) The sale of tax certificates under this section shall be
conducted
at a public auction by the county treasurer or a designee of the county
treasurer.
(2) No person shall be permitted to bid
without completing a bidder registration form, in the form
prescribed by the tax commissioner, and filing the form with the
county treasurer prior to the start of the auction, together with
remittance of a registration fee, in cash, of five hundred
dollars. The bidder registration form shall include a tax identification
number of the registrant. The registration fee is refundable at the end of
bidding on the day of the auction, unless the registrant is the
winning bidder for one or more tax certificates or one or more blocks of tax
certificates, in which case
the fee may be applied toward the deposit required by this
section.
(C) At the auction, the county treasurer or the treasurer's
designee or agent shall begin the
bidding at eighteen per cent per year simple interest, and accept lower bids
in even increments of one-fourth of one per
cent to the rate of zero per cent. The county treasurer, designee, or agent
shall award the tax certificate to the person bidding the lowest certificate
rate of interest.
(D) The winning bidder shall pay the county treasurer a cash
deposit of at least ten per cent of the certificate purchase
price not later than the close of business on the day of the
sale. The winning bidder
shall pay the balance and the fee required under
division (H) of this section not later than
five business days after the day on which the certificate is
sold. If the winning bidder fails to pay the balance and fee within the
prescribed time, the bidder forfeits the deposit, and the county treasurer
shall retain the tax certificate and may attempt to sell it at any auction
conducted at a later date. The county treasurer shall deposit the forfeited
deposit in the county treasury to the credit of the tax certificate
administration fund.
(E) Upon receipt of the full payment of the
certificate purchase price from the purchaser, the county
treasurer shall issue the tax certificate and record the tax certificate sale
by marking on the
tax certificate and into a tax certificate register, the
certificate purchase price, the certificate rate of interest, the date the
certificate was sold, and the name and
address of the certificate holder, which may be, upon receipt of instructions
from the purchaser, the secured party of the actual purchaser, or an agent or
custodian for the purchaser or secured party. The county treasurer also shall
transfer the tax certificate to
the certificate holder and, upon presentation to the treasurer of instructions
signed by the certificate purchaser, shall record in the tax certificate
register the name and address of any secured party of the certificate
purchaser having a security interest in the tax certificate. Upon the
transfer of a tax certificate, the
county treasurer shall credit the proceeds from the sale
to
the
items of taxes, assessments, penalties, interest, and charges in
the order in which those items became due. Upon completion of the sale of
a tax certificate, the delinquent taxes, assessments, penalties, and
interest that make up the certificate purchase price are
transferred, and the superior lien of the state and its taxing districts for
those taxes, assessments, penalties, and interest is conveyed intact to the
certificate holder.
(F) If a tax certificate is offered for sale under this
section but is not sold, the county treasurer may strike the
corresponding certificate parcel from the list of parcels
selected for tax certificate sales. The lien for taxes,
assessments, charges, penalties, and interest against a parcel stricken from
the list thereafter may be foreclosed in the manner prescribed by
section 323.25, 5721.14, or 5721.18 of the Revised
Code unless, prior to the institution of such proceedings
against the parcel, the county treasurer restores the parcel to
the list of parcels selected for tax certificate sales.
(G) A certificate holder
shall not be liable for damages arising from a violation of sections
3737.87 to 3737.891 or Chapter 3704., 3734., 3745., 3746., 3750.,
3751., 3752., 6109., or 6111. of the Revised Code, or a rule adopted or order, permit,
license, variance, or plan approval issued under any of those chapters, that
is or was committed by another person in connection with the parcel for which
the tax certificate is held.
(H) When selling a tax
certificate under this section, the county treasurer shall
charge a fee to the purchaser of the certificate. The treasurer
shall set the fee at a reasonable amount that covers the
treasurer's costs of administering the sale of the tax
certificate. The treasurer shall deposit the fee in the county treasury to
the credit of the tax certificate administration fund.
(I) After selling a tax
certificate under this section, the county treasurer shall send
written notice by certified or registered mail to the owner
of the certificate
parcel AT THE OWNER'S LAST KNOWN TAX-MAILING ADDRESS. The notice shall
inform the owner that the tax
certificate was sold, shall describe the owner's options to
redeem the parcel, including entering into a
redemption payment
plan under division (C)(1) of section 5721.38 of the Revised
Code, and shall name the certificate holder
and its secured party, if
any.
(J) A tax certificate shall not be sold to the owner of the
certificate parcel.
Sec. 5721.34. (A) A county treasurer shall not sell
any tax certificate respecting a parcel of delinquent land upon
which the full amount of delinquent taxes, assessments,
penalties, interest, charges, and costs then due and payable have been
paid, or with respect to which a valid undertaking DELINQUENT TAX
CONTRACT under section 323.31 of the
Revised Code to pay that amount has been entered into,
prior to the sale of the
certificate by the county treasurer. A certificate sold
in violation of this section is void.
(B) If, within sixty days after the date of the sale of a tax
certificate, the county treasurer discovers that the certificate
is void under division (A) of
this section, the holder of the void certificate is entitled to
a refund of the certificate purchase price, plus any applicable premium and
less any applicable discount, and the fee charged
by the treasurer under division (H) of section 5721.32 or division
(J) of section 5721.33 of the
Revised Code, as applicable. If the county treasurer
discovers after that sixty-day period SIXTY DAYS FROM THE DATE OF
SALE that a tax certificate is
void, the holder of the void certificate is entitled to a refund
equal to the certificate purchase price, plus any applicable premium and less
any applicable discount, and the
treasurer's fee, plus interest on the certificate purchase price, plus any
applicable premium and less any applicable discount,
at the rate of five per cent per year. The holder of a void
certificate shall present the certificate to the county
treasurer to obtain the refund, and the county auditor shall
issue a warrant for the amount of the refund from the undivided tax fund.
(C) With respect to a tax certificate sold under section 5721.32
of the Revised Code and found to be void under division (A) of this section, in
addition to the remedies available under division (B) of this
section, the county treasurer may, with the approval of the certificate
holder, substitute for such tax certificate or portion thereof another tax
certificate that has a value equivalent to the value of the tax certificate
found to be void. Whenever a tax certificate of such equivalent value is to
be substituted for a tax certificate that has been found to be void, the
county treasurer shall provide written notice of the intention to substitute
such tax certificate of equivalent value to any person required to be notified
under division (K)(I) of section 5721.32 of the Revised Code.
(D) IF AN APPLICATION FOR THE EXEMPTION FROM AND REMISSION OF
TAXES MADE UNDER SECTION 3735.67 OR 5715.27 OF THE REVISED
CODE, OR UNDER ANY OTHER SECTION of the Revised Code UNDER THE
JURISDICTION OF THE DIRECTOR OF ENVIRONMENTAL PROTECTION,
IS
GRANTED FOR A PARCEL FOR WHICH A TAX CERTIFICATE HAS
BEEN SOLD, THE
COUNTY TREASURER SHALL REFUND TO THE CERTIFICATE HOLDER, IN
THE MANNER PROVIDED IN THIS SECTION, THE AMOUNT OF ANY TAXES EXEMPTED OR
REMITTED THAT WERE INCLUDED IN THE CERTIFICATE PURCHASE PRICE. IF THE
WHOLE AMOUNT OF THE TAXES INCLUDED IN THE CERTIFICATE PURCHASE
PRICE ARE EXEMPTED OR REMITTED, THE TAX CERTIFICATE IS VOID. IF
ALL OF THE TAXES THAT WERE INCLUDED IN THE CERTIFICATE PURCHASE
PRICE ARE NOT EXEMPTED OR REMITTED, THE COUNTY TREASURER SHALL
ADJUST THE TAX CERTIFICATE REGISTER TO REFLECT THE REMAINING
AMOUNT OF TAXES THAT WERE NOT EXEMPTED OR REMITTED, AND NOTIFY THE
CERTIFICATE HOLDER OF THE ADJUSTMENT IN WRITING.
Sec. 5721.36. (A)(1) Except as otherwise provided in division
(A)(2) of this section, the purchaser of a tax certificate
SOLD AS PART OF A BLOCK SALE
pursuant to section 5721.32 or OF THE REVISED CODE
MAY TRANSFER THE CERTIFICATE TO ANY PERSON, AND ANY OTHER PURCHASER OF A
TAX CERTIFICATE PURSUANT TO SECTION 5721.32 OR
5721.33 of the Revised Code may transfer the
certificate to
any person,
except the owner of the certificate parcel or any corporation, partnership, or
association in which such owner has an interest, and the.
THE transferee of a tax
certificate subsequently may transfer the
certificate to any other person, except the owner of the certificate parcel
or
any corporation, partnership, or association in which such owner has an
interest TO WHOM THE PURCHASER COULD HAVE TRANSFERRED THE
CERTIFICATE.
The transferor of a tax
certificate shall endorse the certificate and shall swear to the
endorsement before a notary public or other officer empowered to
administer oaths. The transferee shall present the endorsed
certificate and a notarized copy of a valid form of identification showing the
transferee's
taxpayer identification number to the county treasurer that prepared and
sold OF THE COUNTY WHERE
the
certificate IS REGISTERED, who shall, upon payment of a fee of twenty
dollars to cover the
costs associated
with the transfer of a tax certificate, enter upon the register of certificate
holders opposite the certificate entry the name and address of
the transferee, the date of entry,
and, upon presentation to the treasurer of instructions
signed by the transferee, the name and address of any secured
party of the transferee having an interest in the tax
certificate. The treasurer shall deposit the fee in the county
treasury to the credit of the tax certificate administration
fund.
Except as otherwise provided in division
(A)(2) of this section, no request for foreclosure or notice of
intent to foreclose, as the case may be, shall
be filed by any person other than the person shown on the
register to be the certificate holder or a private attorney for that person
properly authorized to act in that person's behalf.
(2) Upon registration of a security interest with the
county treasurer as provided in section 5721.32 or 5721.33 of
the Revised
Code, both of the following
apply:
(a) No purchaser or transferee of a tax
certificate may transfer that tax certificate except upon
presentation to the treasurer of instructions signed by the
secured party authorizing such action.
(b) Only the secured party may issue a request
for foreclosure or notice of intent to foreclose concerning that
tax certificate.
(B)(1) Application may be made to the county treasurer for a
duplicate certificate if a certificate is alleged by affidavit to have been
lost or destroyed. The treasurer shall issue a duplicate certificate, upon
payment of a fee of twenty dollars to cover the costs of issuing the duplicate
certificate. The treasurer shall deposit the fee in the county treasury to
the credit of the tax certificate administration fund.
(2) The duplicate certificate shall be plainly marked or stamped
"duplicate."
(3) The treasurer shall enter the fact of the duplicate in the
register of certificate holders.
Sec. 5721.37. (A)(1) With respect to a tax certificate purchased
under section 5721.32 of the Revised Code, OR SECTION 5721.42 OF THE
REVISED CODE IN COUNTIES TO WHICH SECTION 5721.32 OF THE
REVISED CODE APPLIES, at any time after one year
from the
date shown on the tax certificate as the date the tax certificate was sold,
and not later than three years after that date,
the
certificate holder may file with
the county treasurer a request for foreclosure on a form prescribed by
the tax commissioner and provided by the county treasurer,
provided the parcel has not yet been redeemed under division
(A) or (C) of section 5721.38 of the Revised
Code.
(2) With respect to a tax certificate purchased under section 5721.33
of the Revised Code, OR SECTION 5721.42 of the Revised Code IN COUNTIES TO WHICH SECTION
5721.33 OF THE REVISED CODE APPLIES, at any time
after one year from the date shown on the tax
certificate as
the date the tax certificate was sold, and not later than three years after
that date or any extension of that date pursuant to division (C)(2)
of
section 5721.38 of the Revised Code, a private attorney on behalf of the
certificate holder
may file with the county treasurer a notice of intent to foreclose on a form
prescribed by the tax commissioner and provided by the county treasurer,
provided the parcel has not yet been redeemed under division (A) or
(C) of section 5721.38 of the Revised Code.
(3) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE A TAX
CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE CERTIFICATE WAS SOLD
FILES A PETITION IN BANKRUPTCY,
THE COUNTY TREASURER SHALL NOTIFY THE CERTIFICATE
HOLDER BY ORDINARY FIRST-CLASS OR CERTIFIED MAIL OF THE FILING OF THE
PETITION, AND THE LAST DAY ON WHICH THE CERTIFICATE HOLDER MAY
FILE A REQUEST FOR FORECLOSURE SHALL BE THE LATER OF THREE YEARS FROM THE DATE
THE CERTIFICATE WAS SOLD OR ONE HUNDRED EIGHTY DAYS AFTER THE BANKRUPTCY CASE
IS CLOSED.
(4) IF, BEFORE THE EXPIRATION OF THREE YEARS FROM THE DATE A TAX
CERTIFICATE WAS SOLD, THE OWNER OF PROPERTY FOR WHICH THE CERTIFICATE WAS SOLD
APPLIES FOR AN EXEMPTION UNDER
SECTION
3735.67
OR 5715.27 OF THE REVISED CODE OR UNDER ANY OTHER SECTION
of the Revised Code UNDER THE
JURISDICTION OF THE DIRECTOR OF ENVIRONMENTAL PROTECTION, THE COUNTY TREASURER
SHALL NOTIFY THE CERTIFICATE HOLDER BY
ORDINARY FIRST-CLASS OR CERTIFIED MAIL OF THE FILING OF THE
APPLICATION. ONCE A DETERMINATION HAS BEEN MADE
ON THE EXEMPTION APPLICATION, THE COUNTY TREASURER SHALL NOTIFY
THE CERTIFICATE HOLDER OF THE DETERMINATION BY ORDINARY
FIRST-CLASS OR CERTIFIED MAIL. THE LAST DAY ON WHICH THE CERTIFICATE HOLDER
MAY FILE A
REQUEST FOR FORECLOSURE SHALL BE THE LATER OF THREE YEARS FROM THE DATE THE
CERTIFICATE WAS SOLD OR FORTY-FIVE DAYS AFTER NOTICE OF THE DETERMINATION WAS
MAILED.
(B) Along with a request filed under division (A)(1) of
this section, or a notice of intent to foreclose filed under division
(A)(2) of this section and prior to the transfer of title in
connection with foreclosure proceedings filed under division (F) of
this section, the certificate holder shall
submit a payment to the treasurer equal to the sum of the
following:
(1) The certificate redemption prices of any other prior ALL
OUTSTANDING tax certificates that have been sold on the parcel,
OTHER THAN TAX CERTIFICATES HELD BY THE PERSON REQUESTING FORECLOSURE;
(2) Any prior delinquent taxes, assessments, penalties,
interest, and charges that are charged against the certificate parcel that is
the subject of the foreclosure proceedings and that are not
covered by a tax certificate;
(3) If the foreclosure proceedings are filed by the county prosecuting
attorney pursuant to section 323.25, 5721.14, or 5721.18 of the Revised Code,
a fee in the
amount prescribed by the county
prosecuting attorney to cover the prosecuting attorney's
legal costs incurred in the foreclosure proceeding;
(4) If the foreclosure proceedings are filed by a private attorney on
behalf of the certificate holder pursuant to division (F) of this
section, any other prior liens.
(C)(1) With respect to a certificate purchased under section
5721.32 of the Revised Code, if the certificate parcel has not been redeemed,
the county treasurer, WITHIN FIVE DAYS AFTER RECEIVING A FORECLOSURE
REQUEST, shall provide
certification to INFORM the county prosecuting attorney that the
parcel has not
been redeemed and that the certificate holder has made a SHALL
PROVIDE A COPY OF THE foreclosure request.
THE COUNTY TREASURER ALSO
SHALL SEND NOTICE BY ORDINARY MAIL TO ALL CERTIFICATE HOLDERS OTHER THAN
THE CERTIFICATE HOLDER REQUESTING FORECLOSURE THAT FORECLOSURE HAS BEEN
REQUESTED BY A CERTIFICATE HOLDER AND THAT TAX CERTIFICATES FOR THE
CERTIFICATE PARCEL MAY BE REDEEMED. Within ninety days of
receiving that
certification THE COPY OF THE FORECLOSURE REQUEST, the prosecuting
attorney shall commence a foreclosure
proceeding in the name of the county treasurer in the manner provided under
section 323.25, 5721.14, or 5721.18 of the Revised Code, to foreclose the lien
vested in the certificate holder by the certificate. The prosecuting attorney
shall attach to the complaint the county treasurer's
certification that the parcel has not been redeemed.
(2) With respect to a certificate purchased under section 5721.33 of the
Revised Code, if
the certificate parcel has not been redeemed, the county treasurer shall
provide certification to the private attorney that the parcel has not been
redeemed. THE COUNTY TREASURER ALSO
SHALL SEND NOTICE BY ORDINARY MAIL TO ALL CERTIFICATE HOLDERS OTHER THAN
THE CERTIFICATE HOLDER REPRESENTED BY THE ATTORNEY THAT A NOTICE OF
INTENT TO FORECLOSE HAS BEEN FILED AND THAT TAX CERTIFICATES FOR THE
CERTIFICATE PARCEL MAY BE REDEEMED. After receipt of that
certification, the private attorney may
commence a foreclosure proceeding in the name of the certificate holder in the
manner provided under division (F) of this section, to foreclose the
lien vested in the certificate holder by the certificate. The private
attorney shall attach to the complaint the county treasurer's certification
that the parcel has not been redeemed.
(D) The county treasurer
shall credit the amount received under division
(B)(1) of this section to the
tax certificate redemption fund. The tax certificates
respecting the payment shall be redeemed as provided in division
(E) of section 5721.38 of the
Revised Code. The amount received
under division (B)(2) of this
section shall be distributed to the taxing districts to which
the delinquencies are owed. The treasurer shall deposit the
fee received under division
(B)(3) of this section in the county treasury to the
credit of the delinquent tax and assessment collection fund. The amount
received under division
(B)(4) of this section shall be distributed to the holder of the
prior lien.
(E)(1) If, in the case of a certificate purchased under section
5721.32 of the Revised Code, the certificate holder does not file with the county
treasurer a request
for foreclosure along with the required payment
within three years after the date
shown on the tax certificate as the date the certificate was sold, and during
that period the parcel is not redeemed or foreclosed upon, the certificate
holder's lien against the parcel for the amount of delinquent taxes,
assessments, penalties, interest, and charges that make up the certificate
purchase price is canceled.
(2) If, in the case of a certificate purchased under section 5721.33 of the Revised Code,
the certificate holder does not file with the county treasurer a notice of
intent to foreclose with respect to a certificate parcel within three years
after the date shown on the tax certificate as the date the certificate was
sold or any extension of that date pursuant to division (C)(2) of
section 5721.38 of the Revised Code, and during that period the parcel is not redeemed, the
certificate holder's lien against the parcel for the amount of delinquent
taxes, assessments, penalties, interest, and charges that make up the
certificate purchase price is canceled.
(F) With respect to tax certificates purchased under section
5721.33 of the Revised Code, upon the delivery to the certificate holder by the county
treasurer of the certification provided for under division (C)(2) of
this section, a private attorney may institute a foreclosure proceeding under
this division in the name of the certificate holder to foreclose such holder's
lien, in any court with jurisdiction, unless the certificate redemption price
is paid prior to the time a complaint is filed. The attorney shall prosecute
the proceeding to final judgment and satisfaction, whether through sale of the
property or the vesting of title and possession in the certificate holder.
If there is a copy of a written undertaking
under section 323.31 of the Revised Code attached to
the tax certificate or if a copy of such an undertaking
is received from the
county treasurer prior to the commencement of the proceeding under this
division, the attorney shall not institute the proceeding under this division,
unless the attorney receives a certification of the treasurer that such
undertaking has become void in
accordance with section 323.31 of the Revised Code.
The foreclosure proceedings under this division, except as otherwise
provided in this division, 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 and the service shall be complete at
the expiration of three weeks after the date of the first publication.
Any notice given under this division shall include the name of the owner of
the parcel as last set forth in the records of the county recorder, the
owner's last known mailing address, the address of the subject parcel if
different from that of the owner, and a complete legal description of the
subject parcel. In any county that has adopted a permanent parcel number
system, such notice may include the permanent parcel number in addition to a
complete legal description.
It is sufficient, having been made a proper party to the foreclosure
proceeding, for the certificate holder to allege in such holder's complaint
that the tax certificate has been duly purchased by the certificate holder,
that the certificate redemption price appearing to be due and unpaid is due
and unpaid, and that there is a lien against the property described in the tax
certificate, without setting forth in such holder's complaint any other
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, unless the complaint includes an
appraisal by an independent appraiser acceptable to the court that the value
of the certificate parcel is less than the certificate purchase price. In
that case, the prayer of the complaint shall be that fee simple title to the
property be transferred to and vested in the certificate holder free and clear
of all subordinate liens.
In the foreclosure proceeding, the certificate holder may join in one
action any number of tax certificates relating to the same owner, provided
that all parties on each of the tax certificates are identical as to name and
priority of interest. However, the decree for each tax certificate shall be
rendered separately and any proceeding may be severed, in the discretion of
the court, for the purpose of trial or appeal. The court shall make such
order for the payment of all costs related directly or indirectly to the
redemption of the tax certificate, including, without limitation, attorney's
fees of the holder's attorney, as is considered proper. The tax certificate
purchased by the certificate holder is presumptive evidence in all courts and
in all proceedings, including, without limitation, at the trial of the
foreclosure action, of the amount and validity of the taxes, assessments,
charges, penalties by the court and added to such principal amount, and
interest appearing due and unpaid and of their nonpayment.
(G) For purposes of this section:
(1) "Prior tax certificates" and "prior delinquent taxes, assessments,
penalties, interest, and charges" mean tax certificates and delinquent taxes,
assessments, penalties, interest, and charges, the liens with respect to which
attached to the certificate parcel prior to the attachment of the lien with
respect to the tax certificate that is the subject of the foreclosure
proceedings.
(2) "Prior, "PRIOR liens" means liens that are
prior in
right to the lien with
respect to the tax certificate that is the subject of the foreclosure
proceedings.
(H) IF A PARCEL IS SOLD UNDER THIS SECTION, THE OFFICER WHO
CONDUCTED THE SALE SHALL COLLECT THE RECORDING FEE FROM THE PURCHASER AT THE
TIME OF THE SALE AND, FOLLOWING CONFIRMATION OF THE SALE, SHALL PREPARE AND
RECORD THE DEED CONVEYING THE TITLE TO THE PARCEL TO THE PURCHASER.
Sec. 5721.38. (A) At any time prior to the
commencement of foreclosure proceedings under section 5721.37 of the
Revised Code by the submitting of the payment to the
county treasurer by the certificate holder TO INITIATE FORECLOSURE
PROCEEDINGS under division (B) of that
section 5721.37 OF THE REVISED CODE, the
owner of record of the
certificate parcel, or any other person entitled to redeem that
parcel, may redeem the parcel by paying to the county treasurer
an amount equal to the total of the certificate redemption prices
of all tax certificates respecting that parcel plus the sum of
taxes, assessments, penalties, charges, and interest charged against the
parcel that have become due and payable since the date the
last certificate was sold.
(B) At any time after the commencement of PAYMENT TO THE COUNTY
TREASURER BY THE CERTIFICATE HOLDER TO INITIATE foreclosure
proceedings under section 5721.37 of the Revised
Code by the submitting of the payment to the county treasurer by the
certificate holder under division (B) of that section and
prior to the filing of the entry of confirmation
of sale of a certificate parcel under foreclosure proceedings filed by the
county prosecuting attorney or
prior to the decree conveying title to the certificate holder as provided for
in division (F) of section 5721.37 of the Revised Code, the owner of record of
the
certificate parcel or any other person entitled to redeem that
parcel may redeem the parcel by paying to the county treasurer
the amount described in division (A) of this section plus interest on
the certificate purchase price for each tax certificate sold respecting the
parcel at the rate of eighteen per cent per year for the period beginning on
the day on which the payment was submitted by the certificate holder, together
with an amount equal to the
sum of the prosecuting attorney's fee under division (C)(1) of
section 5721.37 of the Revised Code if the tax certificate was purchased under section
5721.32 of the Revised Code, and any other costs and fees of the proceeding allocable to the
certificate parcel as determined by the court. UPON RECEIPT OF SUCH
PAYMENTS, THE COUNTY TREASURER SHALL REFUND THE PAYMENT MADE BY THE
CERTIFICATE HOLDER TO INITIATE FORECLOSURE PROCEEDINGS.
(C)(1) During the period beginning on the date a tax certificate
is sold under section 5721.32 of the Revised Code and ending one year from
that date, THE COUNTY TREASURER MAY ENTER INTO A REDEMPTION PAYMENT PLAN
WITH the owner of record of the certificate parcel, or any other
person
entitled to
redeem that parcel, may enter into a redemption payment plan
with the county treasurer. The plan shall require the owner or
other person to pay the certificate redemption price for the tax
certificate in installments, with the final installment due no
later than one year after the date the tax certificate is
sold. THE
CERTIFICATE HOLDER MAY AT ANY TIME, BY WRITTEN NOTICE TO THE COUNTY TREASURER,
AGREE TO
ACCEPT INSTALLMENTS COLLECTED TO THE DATE OF NOTICE AS PAYMENT IN FULL.
RECEIPT OF SUCH NOTICE BY THE TREASURER SHALL CONSTITUTE SATISFACTION OF THE
PAYMENT PLAN AND REDEMPTION OF THE TAX CERTIFICATE.
(2) During the period beginning on the date a tax certificate is sold
under section 5721.33 of the Revised Code and ending on the date the decree is
rendered on
the foreclosure proceeding under division (F) of section 5721.37
of the Revised Code, the owner of record of the certificate parcel, or any
other person
entitled to redeem that parcel, may enter into a redemption payment plan with
the certificate holder and all secured parties of the certificate holder. The
plan shall require the owner or other person to
pay the certificate redemption price for the tax certificate, an
administrative fee not to exceed one hundred dollars per year, and the actual
fees and costs incurred, in installments, with the final installment due no
later than three years after the date the tax certificate is sold. The
certificate holder shall give written notice of the plan to the applicable
county treasurer within sixty days after entering into the plan and written
notice of default under the plan within ninety days after the default. If
such a plan is entered into, the time period for filing a notice of intent to
foreclose under section 5721.37 of the Revised Code is extended by the length of time the
plan is in effect and not in default.
(D)(1) Immediately upon receipt of full payment
under division (A) or (B) of this section, the
county treasurer shall make an entry to that effect in the tax certificate
register and notify each
certificate holder by certified mail, return receipt requested,
that the parcel has been redeemed and the lien canceled and that the tax
certificates may be redeemed. The
county treasurer shall deposit into the tax certificate redemption fund
created in the county treasury an amount equal to the total of
the certificate redemption prices, together with interest on the certificate
purchase price for each tax certificate sold respecting the parcel at the rate
of eighteen per cent per year paid under division (B) of this section
for the period beginning when the payment was submitted by the certificate
holder under division (B) of section 5721.37 of the Revised Code and ending when the
parcel was redeemed. The county treasurer shall administer the
fund for the purpose of redeeming tax certificates. Interest earned on the
fund shall be credited to the county general fund.
(2) If a redemption payment plan is entered into pursuant to
division (C)(1) of this section, the county treasurer
immediately shall notify each certificate holder by certified
mail, return receipt requested, of the terms of the plan. Installment
payments made pursuant to the plan shall be deposited in the tax certificate
redemption fund. Any overpayment of
the installments shall be refunded to the person responsible for causing the
overpayment if the person applies for a refund under this section.
If the person responsible for causing the overpayment fails to apply for
a refund under this section within five years from the date the plan is
satisfied, an amount equal to the overpayment shall be
deposited into the general fund of the county.
Upon satisfaction of the plan, the county
treasurer shall indicate in the tax
certificate register that the plan has been satisfied, and shall
notify each certificate holder by certified mail, return receipt
requested, that the plan has been satisfied and that tax
certificates may be redeemed.
If a plan becomes void, the county treasurer
immediately shall notify each certificate holder by certified
mail, return receipt requested. If a certificate holder files a request for
foreclosure under section 5721.37 of the Revised Code, upon the
confirmation FILING of sale
resulting from the REQUEST FOR foreclosure, any money paid under
the
plan prior to its becoming void shall be applied to
payment as prescribed under divisions (A), (B),
and (C) of section 5721.39 of the Revised
Code. Any residue remaining after such payment shall be
disposed of under section 5721.20 of the Revised
Code REFUNDED TO THE PERSON THAT PAID THE MONEY UNDER THE PLAN.
(E) To redeem a tax certificate with respect to which payment has
been made in full under division (A), (B), or
(C)(1)
of this section OR DIVISION (B)(1) OF SECTION 5721.37 of the Revised Code,
the
certificate holder shall present the tax certificate to the
county treasurer, who shall prepare the redemption information. Upon
presentation, the county auditor shall draw
a warrant on the tax certificate redemption fund in the amount of the
certificate redemption price AND ANY APPLICABLE INTEREST PAYABLE AT THE
RATE OF EIGHTEEN PER CENT ANNUALLY ON THE CERTIFICATE UNDER DIVISION
(B) OF THIS SECTION. For a parcel that was redeemed under
division
(B) of this section, the
certificate holder who paid the amounts under division
(B) of section 5721.37 of the Revised
Code shall be reimbursed for
those amounts, together with interest at the rate of eighteen
per cent per year on the amount paid under division
(B)(1) of that section for the
period beginning when the payment was submitted by the certificate holder
under division (B) of that section and
ending when the parcel was redeemed. The treasurer
shall mark all copies of the tax
certificate "redeemed" and return the certificate to the certificate holder.
The canceled certificate shall serve as a receipt evidencing
redemption of the tax certificate. If a certificate holder fails to
redeem a tax certificate within five years after notice is served
under division (D) of this section that tax certificates may be
redeemed, an amount equal to
the certificate redemption price AND ANY APPLICABLE INTEREST PAYABLE AT THE
RATE OF EIGHTEEN PER CENT ANNUALLY ON THE CERTIFICATE UNDER DIVISION
(B) OF THIS SECTION shall be deposited into the general fund of
the county.
Sec. 5721.39. In its judgment of foreclosure rendered
with respect to actions filed pursuant to section 5721.37 of the
Revised Code, the court shall enter a finding
with respect to the certificate parcel of the amount of the sum of the
certificate redemption prices respecting all the tax certificates sold against
the parcel; interest on the certificate purchase
prices of those certificates at the rate of eighteen per cent per year for the
period beginning on the day on which the payment was submitted by the
certificate holder under division (B) of section 5721.37 of the Revised Code;
any
delinquent
taxes, assessments, penalties, interest, and charges on the parcel that are
not covered by a tax certificate; and fees and costs incurred in the
foreclosure proceeding instituted against the parcel, including, without
limitation, the fees and costs of the
prosecuting
attorney represented by the fee paid under division (B)(3) of
section 5721.37 of the Revised Code
or the fees and costs of the private attorney representing the certificate
holder, and charges paid or incurred in procuring title searches and
abstracting services relative to the subject premises. The court may order
the certificate parcel to be sold,
without appraisal, in the manner provided for in division (F) of
section 5721.37 of the Revised Code and as set forth in the prayer of the complaint, for not
less than the amount of its finding, or, in the event that the court finds
that the value of the certificate
parcel is less than the certificate purchase price, the court may, as prayed
for in the complaint, issue a decree transferring fee simple title free and
clear of all subordinate liens to the certificate holder. A decree of the
court transferring such fee simple title to the certificate holder is forever
a bar to all rights of redemption with respect to the certificate parcel.
Each certificate parcel shall be advertised and sold by
the officer to whom the order of sale is directed in the manner
provided by law for the sale of real property on execution. The
advertisement for sale of certificate parcels shall be published
once a week for three consecutive weeks and shall include the
date on which a second sale will be conducted if no bid is
accepted at the first sale. Any number of parcels may be
included in one advertisement.
Whenever the officer charged to
conduct the sale offers a certificate parcel for sale and no bids
are made equal to at least the amount of the court's finding,
the officer shall adjourn the sale of the parcel to the second date that was
specified in the advertisement of sale. The second sale
shall be held at the same place and commence at the same time as
set forth in the advertisement of sale. The officer shall offer
any parcel not sold at the first sale. Upon the conclusion of
any sale, or if any parcel remains unsold after being offered at
two sales, the officer conducting the sale shall report the
results to the court.
Upon the confirmation of a sale, the proceeds of the
sale shall be applied as follows:
(A) The fees and costs incurred in the proceeding filed
against the parcel pursuant to section 5721.37 of the
Revised Code, not including the county prosecutor's costs
covered by the fee paid by the certificate holder under division
(B)(3) of that section, shall be paid first.
(B) Following the payment required by division
(A) of this section, the certificate holder that requested the
foreclosure shall be paid the sum of the amount found due for the
certificate redemption prices of all the tax certificates sold against the
parcel; any premium paid by the certificate holder at the time of purchase;
interest on the certificate purchase prices
of those certificates at the rate of eighteen per cent per year beginning on
the day on which the payment was submitted by the certificate holder under
division (B) of section 5721.37 of the Revised Code and ending on the day of
the sale; and the amounts paid by the certificate holder under divisions
(B)(2) and (3) of section 5721.37 of the Revised Code.
(C) Following the payment required by division
(B) of this section, any amount due for taxes,
assessments, charges, penalties, and interest not covered by the tax
certificate holder's payment under division (B)(2) of section 5721.37
of the Revised Code shall be paid, including all taxes, assessments, charges, penalties, and
interest payable subsequent to the entry of the finding and prior
to the transfer of the deed of the parcel to the purchaser
following confirmation of sale. If the proceeds available for
distribution pursuant to this division are insufficient to pay
the entire amount of those taxes, assessments, charges,
penalties, and interest, the proceeds shall be paid to each
claimant in proportion to the amount of those taxes, assessments,
charges, penalties, and interest that each is due, and those
taxes, assessments, charges, penalties, and interest are deemed
satisfied AND SHALL BE REMOVED FROM THE TAX LIST AND DUPLICATE.
Any residue of money from proceeds of the sale shall be
disposed of as prescribed by section 5721.20 of the
Revised Code.
Unless the parcel previously was redeemed pursuant to
section 5721.25 or 5721.38 of the Revised Code,
upon the filing of the entry of confirmation of sale, the title
to the parcel is incontestable in the purchaser and is free and
clear of all liens and encumbrances, except a federal tax lien
notice of which is properly filed in accordance with section
317.09 of the Revised Code prior to the date that
a foreclosure proceeding is instituted pursuant to section
5721.37 of the Revised Code, which lien was foreclosed in
accordance with 28 U.S.C.A. 2410(c), and the easements and
covenants of record running with the land or lots that were
created prior to the time the taxes or assessments, for the
nonpayment of which a tax certificate was issued and the parcel
sold at foreclosure, became due and payable.
The title shall not be invalid because of any
irregularity, informality, or omission of any proceedings under
this chapter, or in any processes of taxation, if such
irregularity, informality, or omission does not abrogate the
provision for notice to holders of title, lien, or mortgage to,
or other interests in, such foreclosed parcels, as prescribed in
this chapter.
Sec. 5721.42. NOT LESS THAN SIXTY NOR MORE THAN
NINETY DAYS FOLLOWING THE DATE
SET BY SECTION 323.12 OR 323.17
OF THE REVISED CODE FOR THE PAYMENT OF THE SECOND
INSTALLMENT OF CURRENT TAXES, THE CERTIFICATE HOLDER OF THE MOST RECENTLY
ISSUED TAX CERTIFICATE MAY PAY ALL DELINQUENT TAXES, ASSESSMENTS,
PENALTIES, INTEREST, AND CHARGES ON THE RELATED CERTIFICATE PARCEL, THE LIEN
AGAINST WHICH HAS NOT BEEN TRANSFERRED BY THE SALE OF A TAX CERTIFICATE. THE
AMOUNT OF THE PAYMENT SHALL CONSTITUTE A SEPARATE LIEN AGAINST THE CERTIFICATE
PARCEL THAT SHALL BE EVIDENCED BY THE ISSUANCE BY THE TREASURER TO THE
CERTIFICATE HOLDER OF AN ADDITIONAL TAX CERTIFICATE WITH RESPECT TO THE
DELINQUENT TAXES, ASSESSMENTS, PENALTIES, INTEREST, AND FEES SO PAID ON THE
RELATED CERTIFICATE PARCEL. THE AMOUNT OF THE PAYMENT AS SET FORTH IN THE TAX
CERTIFICATE SHALL EARN INTEREST AT THE RATE OF EIGHTEEN PER CENT PER YEAR.
Section 2. That existing sections 321.45, 323.121, 323.132, 323.15, 323.25,
323.29, 323.31,
323.49, 5709.631, 5713.08, 5713.20, 5715.27, 5719.03, 5719.04, 5719.041,
5719.05, 5721.02, 5721.03, 5721.06, 5721.10, 5721.14, 5721.18, 5721.19,
5721.25, 5721.30, 5721.31, 5721.32, 5721.34, 5721.36,
5721.37, 5721.38, and 5721.39 of the Revised Code are hereby repealed.
Section 3. (A) As used in this section:
(1) "Person" has the same meaning as in section 5701.01 of the
Revised Code.
(2) "Subdivision" means any subdivision as defined in section
5705.01 of the Revised Code, except a school district.
(B) Notwithstanding division (B) of section 5713.08 and section
5713.081 of the Revised Code, the Tax Commissioner shall remit the
total amount of unpaid or delinquent taxes, penalties, or interest
charged against real property, including those that became a lien
before the applicant acquired title to the property or before the
property was first used for the exempt purpose, if the Tax
Commissioner approves an application for exemption for the
property filed under section 5715.27 of the Revised Code on or
after the effective date of this act but on or before December 31,
2001, or filed prior to the effective date of this act but pending
before the Tax Commissioner on the effective date of this act.
The Tax Commissioner shall not consider any application claiming
remission under this section that is filed after December 31,
2001. Such taxes, penalties, and interest shall be remitted even
if the applicant fails to request such remission on the
application for exemption. The Tax Commissioner may remit such
taxes, penalties, and interest only with the consent of the board
of education of the city, local, or exempted village school
district in which the property is situated and with the consent of
the taxing authority of each subdivision to which such taxes,
penalties, or interest are owed. Consent shall be provided or
obtained in the manner or form prescribed by the Tax Commissioner.
(C) All unpaid or delinquent taxes, penalties, or interest
remitted under this section shall be reentered on the tax list and
duplicate if, within five years after the taxes, penalties, or
interest are remitted, the applicant transfers the real property
to any person that was the owner of record of the property in any
tax year for which any of the taxes, penalties, or interest
remitted under this section accrued, or to any of the following
persons: a member of that owner's immediate family, a person
having power of attorney appointed by that owner that subsequently
transfers the property to that owner, a sole proprietorship owned
by that owner or by a member of the owner's immediate family, or a
partnership, trust, business trust, corporation, or association of
which that owner or a member of the owner's immediate family owns
or controls, directly or indirectly, more than fifty per cent.
(D) This section expires January 1, 2002.
Section 4. Section 5715.27 of the Revised Code is presented in this act
as a composite of the section as amended by both
Sub. S.B. 257 and Am. Sub. S.B. 332 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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