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Sub. H. B. No. 198As Reported by the Senate Ways and Means Committee
As Reported by the Senate Ways and Means Committee
124th General Assembly | Regular Session | 2001-2002 |
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REPRESENTATIVES Peterson, Niehaus, Olman, Carano, McGregor, Coates, Widowfield, Hughes, Perry, Core, Schmidt, Collier, Hartnett, Sulzer, Hoops, R. Miller
SENATOR Spada
A BILL
To amend sections 319.45, 319.50, 321.31, 323.31, 5705.03,
5719.05, 5721.19, 5721.25,
5721.32,
5721.33,
5722.03, and 5722.04 of the Revised Code
to
require
delinquent property tax collections to
be
distributed
among taxing districts in proportion
to
current tax rates, rather
than the rates in
effect
while the taxes were outstanding, and to
require that a county auditor's tax valuation
certification be issued ten days after requested
and be filed with any resolution or ordinance
certified to a county board of elections by a
taxing authority.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.45, 319.50, 321.31, 323.31,
5705.03,
5719.05, 5721.19,
5721.25, 5721.32, 5721.33, 5722.03, and
5722.04
of the Revised
Code be amended to read as follows:
Sec. 319.45. In making the settlement required by sections
319.43 and 319.44
of the Revised Code, the county auditor shall
carefully examine the tax
duplicate and ascertain, from the
entries of taxes, interest, and penalty paid
in whole or in part,
and from such other sources of information as are within
his
the
auditor's reach, the true amount collected by the county
treasurer
on account of
each of the several taxes charged on such duplicate,
the amount remaining in
the hands of the treasurer
belonging
payable to each fund, and
shall give to the treasurer separate
certificates, in duplicate, of the
separate sums found to have
been collected by
him
the treasurer. In making each of those settlements, the county auditor shall
apportion any
delinquent taxes, penalties, and interest among the
several taxing districts
in the same proportions that the amount
of real and public utility property
taxes levied by each district
in the preceding tax year bears to the amount of
real and public
utility property taxes levied by all such districts in the
preceding tax year.
Sec. 319.50. (A) In making each June settlement required
by
section 319.49 of the Revised Code, the county auditor shall
carefully examine the duplicate certificates and receipts for the
advance payment of taxes and ascertain from such certificates and
receipts, and from such other sources of information as are
within
his
the auditor's reach, the true amount collected by the
county
treasurer on account of each of the several taxes reported
thereby, and the amount remaining in the hands of the treasurer
belonging
payable to each fund, and shall give the treasurer
separate certificates, in duplicate, of the separate sums found to
have
been received by
him
the treasurer. (B) In making each October settlement required by such
section, the auditor shall carefully examine and ascertain from
the entries of taxes, interest, and penalties paid in part, and
from such other sources of information as are within
his
the
auditor's reach,
the true amount collected by the treasurer on
account of each of
the several taxes charged on the duplicates,
and the amount
remaining in the hands of the treasurer
belonging
payable to
each fund,
and shall give the treasurer separate
certificates, in duplicate,
of the separate sums found to have
been collected by
him
the
treasurer. (C)
In making either settlement required under section
319.49
of the Revised Code, the
county
auditor shall apportion
delinquent
taxes, penalties, and
interest among the several taxing
districts
in the same
proportion that the amount of taxes levied
by the
district against the
delinquent property in the preceding
tax year
bears to
the taxes levied by all such districts against
the
property in the
preceding tax year, and shall apportion
assessments and other charges among
the taxing districts in the
order in which they became due. (D) Within ten days after
he has made
making each
settlement
provided for in this section, the auditor shall transmit to the
tax commissioner a duplicate of each of the several certificates
and abstracts required to be made in such settlements.
Sec. 321.31. Immediately after each settlement with the
county auditor, on
demand, and on presentation of the warrant of
the auditor therefor, the county
treasurer shall pay to the
township clerk, or the treasurer of a municipal
corporation,
school district, or any board authorized by law to receive the
funds or proceeds of any special tax levy, or other properly
designated
officers delegated by the boards and subdivisions to
receive such funds or
proceeds, all moneys in the county treasury
belonging
payable to
such boards and subdivisions.
Delinquent
taxes, interest, and penalties
are payable in the proportions
prescribed in section 319.45 of the Revised Code.
Sec. 323.31. (A) A person who owns agricultural real
property or
owns and occupies residential
real property or a
manufactured or mobile home 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
delinquent tax contract with the county
treasurer in
a form
prescribed or approved by the tax commissioner.
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, the
commencement of
foreclosure and forfeiture proceedings pursuant
to section 5721.14
of the Revised Code, or the commencement of
collection proceedings
pursuant to division (H) of section 4503.06
of the Revised Code by
the filing of a civil action as provided in that division. A
duplicate copy of each
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
delivering it to the county
treasurer under division
(H)(2)
of section 4503.06 of the Revised Code. If the
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 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 after
the date of the first payment made
under the contract;
however, a
person entering into a
delinquent tax contract who owns and
occupies residential real property
may request, and the treasurer
shall allow, a
delinquent tax contract providing for
payment in
installments over a period of no fewer than two years
after the
date of the first payment made
under the contract. For each delinquent tax contract, the county
treasurer shall
determine and shall specify in the
delinquent tax contract the
number of installments, the amount of each
installment, and
the
schedule for payment of the installments.
Each
The part of each
installment payment
representing taxes and penalties and interest
thereon shall be apportioned among the
several taxing districts in
the
same proportion that the amount of taxes levied by each
district against the
entry in the preceding tax year bears to the
taxes levied by all such
districts against the entry in the
preceding tax year. The part of each
payment representing
assessments and other charges shall be credited to those
items in
the order in which they became due. Each payment made to a taxing
district shall be apportioned among the taxing district's several
funds for which taxes
or assessments have been
assessed and shall
be
applied to the items of taxes charged in the order in which
they
became due
levied. 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 unpaid,
the
delinquent tax contract becomes void unless
the treasurer
permits a new delinquent tax contract
to
be entered into; if
the
treasurer does not permit a new delinquent tax
contract
to be
entered
into, the treasurer shall certify to the auditor that
the
delinquent tax contract has become void.
Upon receipt of such a certification, the auditor shall
destroy the duplicate copy of the 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 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
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, 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.
In the case of a manufactured or
mobile home, the county treasurer
shall cause a civil action to be brought as
provided under
division (H) of section 4503.06 of the Revised Code. (B) If there is an outstanding tax certificate
respecting a
delinquent parcel under
section 5721.32 or 5721.33 of the Revised
Code, a written
delinquent tax contract may not
be entered into
under this section. To redeem a tax certificate in
installments,
the owner or other person seeking to redeem the
tax certificate
shall enter into a redemption payment plan under
division (C) of
section
5721.38 of the Revised Code.
Sec. 5705.03. (A) The taxing authority of each subdivision
may
levy taxes
annually, subject to the limitations of sections
5705.01 to 5705.47
of the Revised Code, on the real and personal
property within the subdivision
for the purpose of paying the
current operating expenses of the subdivision
and
acquiring or
constructing permanent improvements. The taxing authority of
each
subdivision and taxing unit shall, subject to the limitations of
such
sections,
levy such taxes annually as are necessary to pay
the interest and sinking fund
on and retire at maturity the bonds,
notes, and certificates of indebtedness
of
such subdivision and
taxing unit, including levies in anticipation of which
the
subdivision or taxing unit has incurred indebtedness.
(B) When a taxing authority determines that it is
necessary
to levy a tax outside the ten-mill limitation for any purpose
authorized by the Revised Code, the taxing authority shall
certify
to
the county auditor a resolution or ordinance requesting that
the county
auditor
certify to the taxing authority the total
current tax valuation of the
subdivision, and the number of mills
required to generate a specified amount
of
revenue, or the dollar
amount of revenue that would be generated by a
specified
number of
mills. The resolution or ordinance shall state the purpose of the
tax, whether the tax is an additional levy or a renewal or a
replacement of an
existing tax, and the section of the Revised
Code
authorizing submission of the question of
the tax. If a
subdivision is located in more than one county, the county
auditor
shall obtain from the county auditor of each other county in which
the
subdivision is located the current tax valuation for the
portion of the
subdivision in that county.
If
The county auditor
shall issue the certification to the taxing authority within ten
days after receiving the taxing authority's resolution or
ordinance requesting it. If, upon receiving the certification from the
county auditor,
the taxing authority proceeds with the submission of the
question
of the tax to electors, the taxing authority shall certify its
resolution
or ordinance, accompanied by a copy of the county
auditor's certification, to the proper county board of elections
in the manner and within
the
time prescribed by the section of the
Revised Code governing
submission of the question, and
shall
include with its certification the rate of the tax levy, expressed
in
mills for each one dollar in tax valuation
as estimated by the
county auditor.
The county board of elections shall not submit the
question of the tax to electors unless a copy of the county
auditor's certification accompanies the resolution or ordinance
the taxing authority certifies to the board.
Before requesting a
taxing authority to
submmit
submit a tax
levy, any agency or
authority authorized to make that request shall first request the
certification from the county auditor
provided under this section. This division is supplemental to, and not in derogation of,
any similar
requirement governing the certification by the county
auditor of the tax
valuation
of a subdivision or necessary tax
rates for the purposes of the submission of
the question of a tax
in excess of the ten-mill limitation, including sections
133.18
and 5705.195 of the Revised Code. (C) All
taxes levied on
property shall be extended on the
tax duplicate by the county auditor of the
county in which the
property is located, and shall be collected by the county
treasurer of such county in the same manner and under the same
laws
and rules as are prescribed for the assessment and collection
of county
taxes. The proceeds of any tax levied by or for any
subdivision when received
by its fiscal officer shall be deposited
in its treasury to the credit of the
appropriate fund.
Sec. 5719.05. The county treasurer shall forthwith collect
the taxes and penalty on the duplicate delivered to 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, after finding that 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 delinquent
tax contract, with
the person
so charged, for payment of the full amount in
installments. The
terms of 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
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
apportioned among the several taxing districts
in the same
proportion that the amount of taxes levied by each
district against the entry
in the preceding tax year bears to the
taxes levied by all such districts
against the entry in the
preceding tax year. The payment shall be
apportioned among the
taxing district's various funds, for which
the taxes were levied,
at the next succeeding tax settlement.
When a payment is not
tendered as agreed upon, the
delinquent tax contract may be
declared void by the treasurer, and
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
the treasurer do so.
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 that
owner's immediate family, or a partnership,
trust, business trust,
corporation, or association in which the owner or a member of
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, 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 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
sufficient to pay the entire amount of
those taxes,
assessments, charges, penalties, and interest,
the
portion of the proceeds
representing taxes, interest, and
penalties shall be paid to each claimant in
proportion to the
amount of taxes levied by the claimant in the preceding
tax year,
and the amount representing assessments and other charges shall be
paid to each claimant in the order in which they became due. If
the proceeds
are not sufficient to pay that entire amount, the
proportion of the
proceeds
representing taxes, penalties, and
interest shall
be paid to each claimant in
the same proportion
to
that
the amount of
those
taxes, assessments, charges, penalties,
and interest that each is due
levied by the claimant against the
parcel in the preceding tax year
bears to the taxes levied by all
such claimants against the parcel
in the preceding tax year, and
the proportion of the proceeds
representing items of assessments
and other charges shall be
credited to those items in the order in
which they became 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 land under section
5721.18
of
the Revised Code 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,
any person entitled to redeem the land who has not
previously
defaulted on a delinquent tax contract under
section 323.31 of the
Revised Code with respect to that
delinquent land may enter into a
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, 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
delinquent tax
contract shall be paid as prescribed
by
section
323.31 of the
Revised Code over a period not to exceed five years 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 delinquent tax
contract is paid,
notwithstanding any conveyance of the land to another owner
during
the period that the delinquent tax
contract is outstanding. If any payment under a 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 receipt of each
payment pursuant to any
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. Upon
and, upon request,
the county
treasurer shall
give a receipt for the amount paid to the person
paying it,. The receipt shall be in
the form prescribed by the
tax commissioner.
The portion of the amount tendered under this section
representing taxes
and penalties and interest thereon shall
be
apportioned among the several taxing districts in the same
proportion
that the amount of taxes levied by each district
against the delinquent
property in the preceding tax year bears to
the taxes levied by all such
districts against the property in the
preceding tax year. The portion of the
payment representing
assessments and other charges shall be credited to those
items in
the order in which they became due.
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
apportion the
part of the proceeds
from the sale
representing taxes, penalties,
and interest among the several
taxing districts in the same
proportion that the amount of taxes levied
by each district
against the certificate parcel in the preceding tax year
bears to
the taxes levied by all such districts against the certificate
parcel in the preceding tax year, and credit the part of the
proceeds representing assessments and other charges
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. 5721.33. (A) A county treasurer may, in the
treasurer's
discretion, negotiate the sale of any number of tax
certificates with one or
more persons, including, without
limitation, any premium to be added to or
discount to be
subtracted from the certificate purchase price for the tax
certificates and any other terms of the sale that the county
treasurer, in the
treasurer's discretion, determines appropriate
or necessary for the sale. (B) The sale of tax certificates under this section shall be
governed by the criteria established by the county treasurer
pursuant to
division (E) of this section. (C) The county treasurer may execute a tax certificate
sale/purchase agreement and other necessary agreements with a
designated
purchaser or purchasers to complete a negotiated sale
of tax certificates. (D) The tax certificate may be sold at a premium to or
discount
from the certificate purchase price. The county
treasurer may establish as
one of the terms of the negotiated sale
the portion of the certificate
purchase price, plus any applicable
premium or less any applicable discount,
that the purchaser or
purchasers shall pay in cash on the date the tax
certificates are
sold and the portion, if any, of the certificate purchase
price,
plus any applicable premium or less any applicable discount, that
the
purchaser or purchasers shall pay in noncash consideration and
the nature of
that consideration. The county treasurer shall sell such tax certificates at a
certificate
purchase price, plus any applicable premium and less
any applicable discount,
that, in the treasurer's determination,
is in the best interests of the
county. (E)(1) The county treasurer may promulgate rules governing
the
eligibility of persons to purchase tax certificates or to
otherwise
participate in a negotiated sale under this section.
The
rules may provide
for precertification of such persons,
including
a requirement for disclosure
of income, assets, and any
other
financial information the county treasurer
determines
appropriate.
The rules may also prohibit any person that is
delinquent in the
payment of any tax to the county or to the
state, or that is
in
default in or on any other obligation to the
county or to the
state, from
purchasing a tax certificate or
otherwise
participating in a negotiated sale
of tax certificates
under this
section. The eligibility information required
shall
include the
tax identification number of the purchaser and may
include
the tax
identification number of the participant. (2) Any person that intends to purchase a tax certificate in
a negotiated
sale shall submit an affidavit to the county
treasurer that establishes
compliance with the applicable
eligibility criteria and includes any other
information required
by the treasurer. Any person that fails to submit such
an
affidavit is ineligible to purchase a tax certificate. Any person
that
knowingly submits a false or misleading affidavit shall
forfeit any tax
certificate or certificates purchased by the
person at a sale for which the
affidavit was submitted, shall be
liable for payment of the full certificate
purchase price, plus
any applicable premium and less any applicable discount,
of the
tax certificate or certificates, and shall be disqualified from
participating in any tax certificate sale conducted in the county
during the
next five years. (3) A tax certificate shall not be sold to the owner of the
certificate
parcel or to any corporation, partnership, or
association in which such owner
has an interest. No person that
purchases a tax certificate in a negotiated
sale shall assign or
transfer the tax certificate to the owner of the
certificate
parcel or to any corporation, partnership, or association in which
the owner has an interest. Any person that knowingly or
negligently transfers
or assigns such a tax certificate to the
owner of the certificate parcel or to
any corporation,
partnership, or association in which such owner has an
interest
shall be liable for payment of the full certificate purchase
price,
plus any applicable premium and less any applicable
discount, and shall not be
entitled to a refund of any amount
paid. Such tax certificate shall be deemed
void and the tax lien
sold under such tax certificate shall revert to the
county as if
no sale of such
tax certificate had occurred. (F) The purchaser in a negotiated sale under this section
shall
deliver the certificate purchase price, plus any applicable
premium and less
any applicable discount and including any noncash
consideration, to the
county treasurer not later than the close of
business on the date the tax
certificates are delivered to the
purchaser. The certificate purchase price,
plus any applicable
premium and less any applicable discount, or portion of
the price,
that is paid in cash shall be deposited in the county's general
fund to the credit of the account to which ad valorem real
property taxes are
credited and further credited as provided in
division (G) of this
section. The purchaser shall also pay on the
date the tax certificates are
delivered to the purchaser the fee,
if any, negotiated under division
(J) of this section. If the
purchaser fails to pay the certificate
purchase price, plus any
applicable premium and less any applicable discount,
and any such
fee within the time periods required by this section, the county
treasurer shall retain the tax certificate and may attempt to sell
it at any
auction or negotiated sale conducted at a later date. (G) Upon receipt of the full payment of the certificate
purchase
price, plus any applicable premium and less any
applicable discount, and the
negotiated fee, if any, from the
purchaser, the county treasurer, or a
qualified trustee whom the
treasurer has engaged for such purpose, shall issue
the tax
certificate and record the tax certificate sale by marking on each
of
the tax certificates
sold or, if issued in book-entry form, on
the global tax certificate, and
marking into a tax certificate
register, the certificate purchase price, any
premium paid or
discount taken, the certificate rate of interest, the date the
certificates were sold, and the name and address of the
certificate
holder or, in the case of issuance of the tax
certificates in a book-entry
system, of
the nominee, 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
certificates to
the certificate holder and, upon
presentation to the treasurer of instructions
signed by the
certificate purchaser or purchasers, shall record in the tax
certificate register the name and address of any secured party of
the
certificate purchaser or purchasers having a security interest
in the tax
certificate. Upon the transfer of the tax
certificates, the county
treasurer shall
credit
apportion the part
of the cash proceeds
from the sale
representing taxes, penalties,
and interest among the several
taxing districts in the same
proportion that the amount of taxes levied
by each district
against the certificate parcels in the preceding
tax year bears to
the taxes levied by all such districts against
the certificate
parcels in the preceding tax year, and credit the
part of the
proceeds representing assessments and other charges
to the items
of
taxes,
assessments, penalties, interest, and charges in the
order in which
those
items became due. If the cash proceeds from
the sale are not sufficient to
fully satisfy, in the order in
which it became due, an item
the
items of outstanding
delinquent
taxes, assessments, penalties, interest, and charges on the
certificate parcels against which tax certificates were sold, the
county
treasurer shall credit the cash proceeds to such items pro
rata based upon the
proportion that each such item of delinquent
taxes, assessments, penalties,
interest, and charges bears to the
aggregate of all such items, or by
any other
method that the
county treasurer, in the treasurer's sole discretion,
determines
is equitable. Upon completion of the sale of the tax
certificates,
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 or holders. (H) 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. (I) Neither a certificate holder nor its secured party, if
any,
shall 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. (J) When selling a tax certificate under this section, the
county
treasurer may negotiate with the purchaser of the
certificate for a fee paid
by the purchaser to the treasurer to
reimburse the treasurer for any part or
all of the treasurer's
costs of preparing for and
administering the sale of the tax
certificate. Such fee, if any, shall
be added to the certificate
purchase price of the certificate and shall be
paid by the
purchaser on the date of delivery of the tax certificate.
The
treasurer shall deposit the fee in the county treasury to the
credit of
the tax certificate administration fund. (K) After selling tax certificates under this section, the
county
treasurer shall send written notice by certified or
registered mail to the
last known address of the owner of the
certificate parcel. The notice shall
inform the owner that a tax
certificate with respect to such owner's parcel
was sold and shall
describe the owner's options to redeem the parcel,
including
entering into a redemption payment plan under division
(C)(2) of
section 5721.38 of the Revised Code.
Sec. 5722.03. (A) On and after the effective date of an
ordinance or resolution adopted pursuant to section 5722.02 of
the
Revised Code, nonproductive land within an electing
subdivision's
boundaries that the subdivision wishes to acquire
and that has
been advertised and offered for sale pursuant to a
foreclosure
proceeding as provided in section 323.25 or 5721.18
of the Revised
Code, but is not sold for want of a minimum bid,
shall be sold to
the electing subdivision in the manner set forth
in this section. (B) Upon receipt of an ordinance or resolution under
section
5722.02 of the Revised Code, the county prosecuting
attorney shall
compile and deliver to the electing subdivision a
list of all
delinquent land within the electing subdivision with
respect to
which a foreclosure proceeding pursuant to section
323.25 or
5721.18 of the Revised Code has been instituted and is
pending.
The prosecuting attorney shall notify the electing
subdivision of
the identity of all delinquent land within the
subdivision
whenever a foreclosure proceeding pursuant to section
323.25 or
5721.18 of the Revised Code is commenced with respect
to that
land. (C) The electing subdivision shall select from such lists
the delinquent lands that constitute nonproductive lands that it
wishes to acquire, and shall notify the prosecuting attorney of
its selection prior to the advertisement and sale of the
nonproductive lands pursuant to such a foreclosure proceeding.
Notwithstanding the sales price provisions to the contrary in
division (A) of section 323.28 or in divisions (A)(1) and (C) of
section 5721.19 of the Revised Code, selected nonproductive lands
subject to a foreclosure proceeding pursuant to section 323.25 or
5721.18 of the Revised Code shall be advertised for sale and be
sold, without appraisal, for not less than the amount determined
under division (A)(1) of section 323.28 of the Revised Code in
the
case of selected nonproductive lands subject to a foreclosure
proceeding pursuant to section 323.25 of the Revised Code, or the
amount determined under division (A)(2) of section 5721.19 in the
case of selected nonproductive lands subject to a foreclosure
proceeding pursuant to section 5721.18 of the Revised Code. All
nonproductive lands so selected, when advertised for sale
pursuant
to a foreclosure proceeding, shall be advertised
separately from
the advertisement applicable to other delinquent
lands.
Notwithstanding division (A) of section 5721.191 of the
Revised
Code, the minimum amount for which selected nonproductive
lands
subject to a foreclosure proceeding pursuant to section
5721.18 of
the Revised Code will be sold, as specified in the
advertisement
for sale, shall equal the sum of the taxes,
assessments, charges,
penalties, interest, and costs due on the
parcel as determined
under division (A)(2) of section 5721.19 of
the Revised Code.
Notwithstanding provisions to the contrary in
division (A) of
section 323.28 of the Revised Code, the minimum
amount for which
selected nonproductive lands subject to a
foreclosure proceeding
pursuant to section 323.25 of the Revised
Code will be sold, as
specified in the advertisement for sale,
shall equal the amount
specified in division (A)(1) of section
323.28 of the Revised
Code. The advertisement relating to the
selected nonproductive
lands also shall include a statement that
the lands have been
determined by the electing subdivision to be
nonproductive lands
and that, if at a foreclosure sale no bid for
the appropriate
amount specified in this division is received,
such lands shall be
sold to the electing subdivision. (D) If any nonproductive land selected by an electing
subdivision is advertised and offered for sale at two sales
pursuant to this section but is not sold for want of a minimum
bid, the electing subdivision that selected the nonproductive
land
shall be deemed to have submitted the winning bid at the
second
sale for the land, and the land is deemed sold to the electing
subdivision for no consideration other than the fee charged under
division (F)
of this section. If both a county and
a township
within
that county have adopted a resolution pursuant to section
5722.02
of the Revised Code and both subdivisions select the same
parcel
or parcels of land, the subdivision that first notifies the
prosecuting attorney of such selection shall be the electing
subdivision deemed to have submitted the winning bid under this
division. The officer conducting the sale shall announce the bid
of
the electing subdivision at the sale and shall report the
proceedings to the court for confirmation of sale. (E) Upon the sale of any nonproductive land to an
electing
subdivision, the county auditor shall charge the costs, as
determined
by the court, incurred in the foreclosure proceeding
instituted under section
323.25 or 5721.18 of the Revised Code and
applicable to the
nonproductive land to the taxing districts,
including the electing
subdivision, in direct
proportion to their
interest in the taxes, assessments, charges,
penalties, and
interest on the nonproductive land due and payable
at the time the
land was sold pursuant to the foreclosure
proceeding.
The
interest
of each taxing district in the taxes,
assessments,
charges,
penalties, and
interest on the nonproductive land shall
bear the
same proportion to the
amount of those taxes,
assessments,
charges, penalties, and interest that the
amount of
taxes
levied
by each district against the nonproductive land in
the preceding
tax year bears to the taxes levied by all such
districts against
the nonproductive land in the preceding tax
year.
In making a
semiannual apportionment of funds, the
auditor
shall retain at the
next apportionment the amount charged
to each
such taxing
district. (F) Unless the nonproductive land is redeemed pursuant
to
section 323.31 or 5721.25 of the Revised Code, upon the filing
of
the entry of confirmation of sale, the officer conducting the sale
shall
execute and file for recording a deed conveying title to the
land and, once
the deed has been recorded, deliver the deed to the
electing subdivision;
thereupon, title to the land is
incontestable in the electing subdivision and free and clear of
all liens and encumbrances, except those easements and covenants
of record running with the land and created prior to the time at
which the taxes or assessments, for the nonpayment of which the
land is sold at foreclosure, became due and payable. At the time
of the sale,
the officer shall collect and the electing
subdivision shall pay the fee
required by law for transferring and
recording of deeds. The title is not invalid because of any irregularity,
informality, or omission of any proceedings under section 323.25,
this chapter, or Chapter 5721. of the Revised Code, or in any
processes of taxation, if such irregularity, informality, or
omission does not abrogate any provision of such chapters for
notice to holders of title, lien, or mortgage to, or other
interests in, the foreclosed lands.
Sec. 5722.04. (A) Upon receipt of an ordinance or
resolution adopted pursuant to section 5722.02 of the Revised
Code, the county auditor shall deliver to the electing
subdivision
a list of all delinquent lands within an electing
subdivision's
boundaries that have been forfeited to the state
pursuant to
section 5723.01 of the Revised Code and thereafter
shall notify
the electing subdivision of any additions to or
deletions from
such list. The electing subdivision shall select from such lists the
forfeited lands that constitute nonproductive lands that the
subdivision wishes to acquire, and shall notify the county
auditor
of its selection prior to the advertisement and sale of
such
lands. Notwithstanding the sales price provisions of
division
(A)(1) of section 5723.06 of the Revised Code, the
selected
nonproductive lands shall be advertised for sale and be
sold to
the highest bidder for an amount at least sufficient to
pay the
amount determined under division (A)(2) of section
5721.16 of the
Revised Code. All nonproductive lands forfeited
to the state and
selected by an electing subdivision, when
advertised for sale
pursuant to the relevant procedures set forth
in Chapter 5723. of
the Revised Code, shall be advertised
separately from the
advertisement applicable to other forfeited
lands. The
advertisement relating to the selected nonproductive
lands also
shall include a statement that the lands have been
selected by the
electing subdivision as nonproductive lands that
it wishes to
acquire and that, if at the forfeiture sale no bid
for the sum of
the taxes, assessments, charges, penalties,
interest, and costs
due on the parcel as determined under
division (A)(1)(a) of
section 5723.06 of the Revised Code is
received, the lands shall
be sold to the electing subdivision. (B) If any nonproductive land that has been forfeited to
the
state and selected by an electing subdivision is advertised
and
offered for sale by the auditor pursuant to Chapter 5723. of
the
Revised Code, but no minimum bid is received, the electing
subdivision shall be deemed to have submitted the winning bid, and
the land is
deemed sold to the electing subdivision for no
consideration other than the
fee charged under division (C) of
this section. If
both a county and a township in that county have
adopted a
resolution pursuant to section 5722.02 of the Revised
Code and
both subdivisions select the same parcel or parcels of
land, the
subdivision that first notifies the county auditor of
such
selection shall be the electing subdivision deemed to have
submitted the
winning bid under this division. The auditor shall announce the bid at the sale and shall
declare the selected nonproductive land to be sold to the
electing
subdivision. The auditor shall deliver to the electing
subdivision a certificate of sale. (C) On the returning of the certificate of sale to the
auditor, the auditor shall execute and file for recording a deed
conveying
title to the selected nonproductive land and, once the
deed has been recorded,
deliver it
to the electing subdivision.
Thereupon, all previous title is extinguished,
and the title in
the electing subdivision is incontestable and
free and clear from
all liens and encumbrances, except taxes and
special assessments
that are not due at the time of the sale and
any easements and
covenants of record running with the land and
created prior to the
time at which the taxes or assessments, for
the nonpayment of
which the nonproductive land was forfeited,
became due and
payable. At the time of the sale, the auditor shall collect
and
the electing subdivision shall pay the fee required by law for
transferring and recording of deeds. Upon delivery of a deed conveying any nonproductive land to
an electing subdivision, the county auditor
shall charge all costs
incurred in any proceeding instituted under section
5721.14 or
5721.18 of the Revised Code or incurred as a result of
the
forfeiture and sale of the nonproductive land to the taxing
districts,
including the
electing subdivision, in direct
proportion to their interest in
the taxes, assessments, charges,
interest, and penalties on the
nonproductive land due and payable
at the time the land was sold
at the forfeiture sale.
The
interest
of each taxing district in the taxes,
assessments,
charges,
penalties, and
interest on the nonproductive land shall
bear the
same proportion to the
amount of those taxes,
assessments,
charges, penalties, and interest that the
amount of
taxes levied
by each district against the nonproductive land in
the
preceding
tax year bears to the taxes levied by all such
districts against
the nonproductive land in the preceding tax
year.
In making a
semiannual apportionment
of funds, the auditor
shall retain at the
next apportionment the
amount charged to each
such taxing
district.
Section 2. That existing sections 318,45, 319.50, 321.31,
323.31, 5705.03, 5719.05,
5721.19, 5721.25, 5721.32, 5721.33,
5722.03, and
5722.04 of the
Revised Code are hereby repealed.
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