To enact sections 323.65, 323.66, 323.67, 323.68, 323.69, 323.70, 323.71, 323.72, 323.73, 323.74, and 323.75 of the Revised Code to provide an expedited foreclosure procedure for lands that have delinquent tax charges and are not occupied.

Section 1.  That sections 323.65, 323.66, 323.67, 323.68, 323.69, 323.70, 323.71, 323.72, 323.73, 323.74, and 323.75 of the Revised Code be enacted to read as follows:

Sec. 323.65.  As used in sections 323.65 to 323.75 of the Revised Code:

(A) Except as otherwise provided in this section, "abandoned land" means delinquent lands or delinquent vacant lands, whichever is applicable, including any improvements on the lands, that are not occupied and that first appeared on the delinquent tax list compiled under section 5721.03 of the Revised Code at whichever of the following times is applicable:

(1) In the case of lands other than agricultural lands, at any time after the county auditor makes the certification under section 5721.03 of Revised Code;

(2) In the case of agricultural lands, at any time after two years after the county auditor makes the certification under section 5721.03 of the Revised Code.

(B) "Agricultural land" means lands legally existing on the agricultural real estate tax duplicate, as prescribed in section 5713.33 of the Revised Code.

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

(D) "Delinquent lands" and "delinquent vacant lands" have the same meanings as in section 5721.01 of the Revised Code.

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

(F)(1) "Occupy" or "occupied," with respect to a parcel of abandoned land, means, subject to divisions (F)(2) to (4) of this section, any of the following:

(a) To physically inhabit as a dwelling any building, structure, land, or other improvement that is subject to taxation and is located on the parcel;

(b) To actively conduct a trade or business on the parcel by the owner, a tenant, or another party occupying the parcel pursuant to a lease or other legal authority, which party is actually conducting the trade or business on or in the building, structure, land, or other improvement, subject to taxation;

(c) The occupancy, as defined in division (F) of section 5722.01 of the Revised Code, of the parcel.

(2) Subject to division (A) of this section, in the case of vacant land that has no permanent structure or improvement affixed on the land, the land is deemed not occupied for purposes of division (F)(1) of this section if the land has been certified delinquent.

(3) For purposes of division (F)(1) of this section, it is prima facie evidence and a rebuttable presumption that may be rebutted to the county treasurer or county board of revision that abandoned land is not occupied if, at the time the county auditor makes the certification under section 5721.03 of the Revised Code, the abandoned land is not agricultural land, and one or more of the following apply:

(a) At the time of the inspection of the abandoned land by the county, municipal corporation, or township in which the abandoned land is located, no person, trade, or business inhabits, or is visibly present from an exterior inspection of, the abandoned land.

(b) No utility connections, including, but not limited to water, sewer, natural gas, or electric connections, service the abandoned land, and no such utility connections are actively being billed by and paid to any utility provider regarding the abandoned land.

(4) For purposes of division (F)(1) of this section, it is prima facie evidence and a rebuttable presumption that may be rebutted to the county treasurer or county board of revision that abandoned land is not occupied if the abandoned land is boarded up or otherwise sealed because, immediately prior to being boarded up or sealed, it was deemed by a political subdivision pursuant to its municipal, county, state, or federal authority to be open, vacant, or vandalized and the land is certified delinquent.

(G) "Community development organization" means any organization that is organized or incorporated under Chapter 1702. of the Revised Code and to which both of the following apply:

(1) The organization is in good standing under law at the time the county auditor makes the certification under section 5721.03 of the Revised Code and has remained in good standing uninterrupted for at least the two years immediately preceding the time of that certification.

(2) As of the time the county auditor makes the certification under section 5721.03 of the Revised Code, the organization has received from the county, municipal corporation, or township in which the abandoned land is located official authority or agreement by a duly authorized officer of that county, municipal corporation, or township to accept the owner's fee simple interest in the abandoned land and to the abandoned land being foreclosed, and that official authority or agreement had been filed with the county treasurer or county board of revision in the form that will reasonably confirm the county's, municipal corporation's, or township's assent to transfer the land to that community development organization under sections 323.66 to 323.75 of the Revised Code.

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

Sec. 323.66. (A) In lieu of utilizing the remedies available under sections 323.25 to 323.28 or under Chapter 5721., 5722., or 5723. of the Revised Code, a county board of revision created under section 5715.01 of the Revised Code may do either of the following:

(1) Upon the county treasurer's initiative, expressed by resolution, adjudicate the foreclosure of abandoned land in the county and its disposition by public auction or by conveyance in the manner prescribed by sections 323.67 to 323.75 of the Revised Code and foreclose the state's lien for real estate taxes upon the abandoned land;

(2) Upon the complaint of a certificate holder, adjudicate the foreclosure of abandoned land in the county and its disposition by public auction or by conveyance in the manner prescribed by sections 323.67 to 323.75 of the Revised Code and foreclose the lien of the certificate holder held under sections 5721.30 to 5721.43 of the Revised Code.

(B) For the purpose of efficiently and promptly implementing sections 323.65 to 323.75 of the Revised Code, the prosecuting attorney of the county, the county treasurer, the clerk of court of the county, and the sheriff of the county may promulgate procedural rules, not inconsistent with sections 323.67 to 323.75 of the Revised Code, for practice forms, forms of notice for hearings and notice to parties, fees, publication, and other procedures customarily within the official purview and duties of the prosecuting attorney, treasurer, clerk, or sheriff, whichever is applicable.

In addition to all other duties and functions provided by law, under sections 323.67 to 323.75 of the Revised Code, the clerk of court, in the same manner as in civil actions, shall provide summons and notice of hearings, maintain an official case file, docket all proceedings, and tax as costs all necessary actions in connection therewith in furtherance of the foreclosure of abandoned land under sections 323.67 to 323.75 of the Revised Code. The county board of revision shall file with the clerk of court all resolutions and adjudications of the board, and the clerk shall docket and journalize all resolutions and adjudications so filed by the board. The clerk may utilize the court's existing journal or maintain a separate journal for purposes of sections 323.65 to 323.75 of the Revised Code. The resolutions and adjudications of the board of revision shall not become effective until journalized by the clerk.

Sec. 323.67.  (A) The county treasurer or a certificate holder, from the delinquent tax list and delinquent vacant land tax lists compiled under section 5721.03 of the Revised Code regarding land in the county, may identify and compile a list of the parcels that the treasurer or certificate holder determines to be abandoned land suitable for disposition under sections 323.65 to 323.75 of the Revised Code. The identification of a parcel as abandoned land suitable for disposition under those sections may be determined by an affidavit executed by a duly authorized officer of the municipal corporation or township in which the parcel is located and directed to the county treasurer.

(B) If a county treasurer pursuant to division (A) of this section compiles a list of parcels that the treasurer determines to be abandoned land suitable for disposition under sections 323.65 to 323.75 of the Revised Code, the treasurer may declare by resolution that the delinquent taxes, interest, penalties, and charges levied on the abandoned lands on the list are uncollected and that the restoration of the abandoned lands to the tax list is of sufficient public interest to justify the expeditious foreclosure of the state's lien for the delinquent taxes, and that the abandoned lands for those reasons shall be offered for sale by public auction or otherwise conveyed pursuant to sections 323.68 to 323.75 of the Revised Code. The treasurer shall certify a copy of any resolution adopted as described in this division to the prosecuting attorney of the county served by the treasurer.

Sec. 323.68.  (A)(1) If a county treasurer adopts a resolution as described in division (B) of section 323.67 of the Revised Code and certifies a copy of the resolution to the prosecuting attorney, the prosecuting attorney shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest in abandoned land appearing on the list compiled under division (A) of that section. If a certificate holder compiles a list of the parcels that the certificate holder determines to be abandoned land under division (A) of section 323.67 of the Revised Code, the certificate holder shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest in abandoned land appearing on the list.

Notwithstanding section 5301.252 of the Revised Code, an affidavit of a type described in that section shall not be considered a lien or encumbrance on the abandoned land, and the recording of an affidavit of a type described in that section shall not serve in any way to impede bona fide purchaser status of any purchaser of any abandoned land sold at public auction under sections 323.67 to 323.75 of the Revised Code or of any other recipient of lands transferred under those sections. However, any affiant who records an affidavit pursuant to section 5301.252 of the Revised Code shall be given notice and summons under sections 323.67 to 323.75 of the Revised Code in the same manner as any lienholder.

(2) Upon the completion of the title search required by division (A)(1) of this section, the prosecuting attorney, representing the county treasurer, or the certificate holder may file with the clerk of court a complaint for the foreclosure of each parcel of abandoned land appearing on the appropriate list compiled under division (A) of section 323.67 of the Revised Code and the equity of redemption on each parcel. The complaint shall name all parties having any interest of record in the abandoned property that was discovered in the title search. The clerk promptly shall mail notice of the proceedings and the potential of the sale to be based upon the foreclosure, by certified mail, return receipt requested, to the last known address of the record owner of the abandoned land and to the last known address of each lienholder or other person having a legal or equitable ownership interest or security interest identified by the title search.

The notice required by this division shall inform the addressee that delinquent taxes stand charged against the abandoned land, that the land will be sold at public auction or otherwise disposed of if not redeemed by the owner or other person, that the sale will occur at a date, time, and place, and in the manner, prescribed in sections 323.67 to 323.75 of the Revised Code, that the owner or other person may redeem the land by paying the total of the impositions against the land within thirty days after the date on which the notice is mailed or may file within thirty days after the date the notice is mailed a petition with the county board of revision requesting a hearing on the foreclosure, that the case is being prosecuted by the prosecuting attorney of the county in the name of the county treasurer for the county in which the abandoned land is located or by a certificate holder, whichever is applicable, the name, address, and telephone number of the board of revision before which the action is pending, the board of revision case number for the action, which shall be maintained in the official file and docket of the clerk of court, and that all subsequent pleadings, petitions, and papers associated with the case and filed by any interested party must be filed with the clerk of court and will become part of the case file for the board of revision.

The filing party shall serve any subsequent pleadings, petitions, or papers associated with the case and filed with the clerk of court upon all parties of record, in accordance with Rules 4 and 5 of the Rules of Civil Procedure. Any inadvertent noncompliance with those rules does not serve to defeat or terminate the proceeding, or subject the proceeding to dismissal, as long as actual notice or service of filed papers is shown by a preponderance of the evidence or is acknowledged by the party charged with notice or service. The board of revision may conduct evidentiary hearings on the sufficiency of process, service of process, or sufficiency of service of papers in any proceeding. Other than the notice and service provisions contained in Civil Rules 4 and 5, the Rules of Civil Procedure shall not be applicable to the proceedings of the board of revision. Board of revision practice shall be in accordance with the practice and rules of the board that are promulgated from time to time by the board and are not inconsistent with the provisions of sections 323.65 to 323.75 of the Revised Code.

After service of notice of summons and complaint, the board of revision shall conduct a final hearing on the merits not sooner than thirty days nor later than one hundred eighty days after the service of notice of summons and complaint has been perfected. At any time up to the final hearing, the record owner or another person having an ownership interest in the abandoned land may plead only that the impositions shown by the notice to be due and outstanding have been paid. At any time up to the final hearing, a lienholder or another person having a security interest in the abandoned land may plead that the impositions shown by the notice to be due and outstanding have been paid or, subject to division (B) of this section, that the abandoned land should be removed from the list compiled under division (A) of section 323.67 of the Revised Code and not disposed of as provided in sections 323.67 to 323.75 of the Revised Code, in order to preserve the lienholder's or other person's security interest in the land.

(B)(1) If a county treasurer adopts a resolution as described in division (B) of section 323.67 of the Revised Code and certifies a copy of the resolution to the prosecuting attorney or a certificate holder compiles a list under division (A) of section 323.67 of the Revised Code and if the impositions against a parcel of abandoned land appearing on the list compiled under division (A) of section 323.67 of the Revised Code exceed the fair market value of that parcel as currently shown by the latest valuation by the auditor of the county in which the land is located, then the prosecuting attorney or the certificate holder, whichever is applicable, may notify the county board of revision in writing by filing a notice with the clerk of court that, in the prosecuting attorney's or certificate holder's opinion, based on the auditor's then-current valuation of the parcel of abandoned land, the impositions against that parcel exceed the fair market value of that parcel. The prosecuting attorney or certificate holder shall send this notice not later than fourteen days before the final hearing pursuant to division (A) of this section. After its receipt of the notice, the board of revision shall schedule a hearing on the question of the valuation of the abandoned land that is the subject of the complaint for foreclosure filed under division (A) of this section, as prescribed in this section. The board of revision shall give notice of the hearing in accordance with division (A) of this section. In addition to determining the valuation of the abandoned land, the board of revision at the hearing also may adjudicate the ultimate disposition of the case pursuant to section 323.69 of the Revised Code if the notice of the hearing specifies that the hearing may adjudicate that ultimate disposition.

(2) If a lienholder files with and supplies the board of revision a good faith appraisal from a licensed professional appraiser and shows by a preponderance of the evidence that the impositions against the parcel of abandoned land do not exceed the fair market value of that parcel as determined by the auditor's then-current valuation of that parcel, then that abandoned land may be removed from the list compiled under division (A) of section 323.67 of the Revised Code. The board of revision shall conduct a hearing as provided in this section and shall make a factual finding as to whether the impositions against the parcel of abandoned land do not exceed the fair market value of that parcel as determined by the auditor's then-current valuation of that parcel. If the board finds that the impositions do not exceed the fair market value of that parcel as determined by the auditor's then-current valuation of that parcel, the board is not required to dismiss the complaint for foreclosure or remove the parcel from the list compiled under division (A) of section 323.67 of the Revised Code if it determines that the restoration of the abandoned land to the tax duplicate remains of sufficient public interest to justify adjudicating the case under sections 323.65 to 323.75 of the Revised Code. In making its determination under this division, the board may consider any of the following:

(a) The period of time in which the parcel has been tax delinquent;

(b) The likelihood of payment of the tax delinquency;

(c) The interest in the parcel by, or the input of, any affected municipal corporation, township, or community development organization;

(d) The existence of any land reutilization or development plan as provided in section 5721.22 of the Revised Code;

(e) Any other factors or testimony that the board determines will more expeditiously cause the abandoned land to be restored to the tax duplicate.

(3) If the board of revision determines at the hearing that the impositions against the parcel are not in excess of the fair market value of that parcel as determined by the auditor's then-current valuation of that parcel, the board may order that the parcel be removed from the list compiled under division (A) of section 323.67 of the Revised Code, provided that, if the lienholder requests a hearing and either does not appear at the hearing or does not supply the board with a true and accurate appraisal within the time, and in the manner, prescribed in this section, the parcel shall not be removed from the list.

(4) If the board of revision determines at the hearing that the impositions against the parcel are in excess of the fair market value of that parcel as determined by the auditor's then-current valuation of that parcel, the board shall not order that the parcel be removed from the list compiled under division (A) of section 323.67 of the Revised Code and may proceed to hear and adjudicate the case pursuant to division (B) of section 323.69 of the Revised Code.

(C) Any parcel of abandoned land that is not removed in accordance with division (B)(2), (3), or (4) of this section from the list compiled under division (A) of section 323.67 of the Revised Code shall be disposed of as prescribed in sections 323.67 to 323.75 of the Revised Code.

(D) Notwithstanding any provision in sections 323.65 to 323.75 of the Revised Code to the contrary, for purposes of determining in any proceeding under those sections whether the total of the impositions against the abandoned land are greater than the fair market value of the abandoned land, it is prima-facie evidence and a rebuttable presumption that may be rebutted to the board of revision that the auditor's then-current valuation of that abandoned land is the fair market value of the land.

Sec. 323.69.  (A) If, within thirty days after the notice is mailed under division (A) of section 323.68 of the Revised Code regarding abandoned land, the owner, lienholder, or other person having a legal or equitable ownership interest or security interest in the parcel of abandoned land files a petition with the county board of revision, the board shall schedule a hearing for a date not sooner than thirty days, and not later than ninety days, after the board receives the petition. Upon scheduling the hearing, the board shall notify the petitioner and all interested parties of the date, time, and place of the hearing. The board of revision shall conduct the hearing.

(B) If an owner, lienholder, or other person timely files a petition under division (A) of this section and the petition asserts that the impositions against the parcel of abandoned land shown by the notice to be due and outstanding have been paid in full, the only question to be considered at the hearing is whether those impositions have in fact been paid in full. If the owner, lienholder, or other person shows by a preponderance of the evidence that all impositions against the parcel have been paid, the board of revision shall remove the parcel of abandoned land from the list compiled under division (A) of section 323.67 of the Revised Code, and that land shall not be offered for sale or otherwise conveyed under sections 323.67 to 323.75 of the Revised Code. If the owner, lienholder, or other person fails to appear, or appears and fails to show by a preponderance of the evidence that all impositions against the parcel have been paid, the board of revision shall proceed in the manner prescribed in section 323.70 of the Revised Code.

(C) If a lienholder or another person having a security interest in the abandoned land, other than the owner, files a petition under division (A) of this section and requests that the parcel of land be removed from the list compiled under division (A) of section 323.67 of the Revised Code and not disposed of as provided in sections 323.67 to 323.75 of the Revised Code, in order to preserve the petitioner's security interest, the county board of revision may approve the petition if the board finds that sale or other conveyance of the parcel of land under sections 323.67 to 323.75 of the Revised Code would jeopardize the lienholder's or other person's ability to enforce the security interest or to otherwise preserve the lienholder's or other person's security interest. The board of revision may approve the petition, by board of revision order, without conducting a hearing but shall not disapprove the petition unless and until a hearing is held on the petition and the board makes a ruling based on the available and submitted evidence of the parties. If the board of revision approves the petition without a hearing, the board shall file the decision with the clerk of court, and the clerk shall send a notice of the decision to the petitioner by ordinary mail. In order for a lienholder or other person having a security interest to show for purposes of this division that the parcel of abandoned land should be removed from the list in order "to preserve the petitioner's security interest," the lienholder or other person must make a minimum showing by a preponderance of the evidence pursuant to section 323.68 of the Revised Code that the impositions against the parcel of abandoned land do not exceed the fair market value of the abandoned land as determined by the auditor's then-current valuation of that parcel.

(D) If a petition as described in division (B) or (C) of this section is filed and the county board of revision approves the petition, regardless of whether a hearing is conducted, the board shall send notice of its approval to the prosecuting attorney of the county or the certificate holder, whoever filed the complaint for foreclosure, and shall remove the abandoned land from the list compiled under division (A) of section 323.67 of the Revised Code. Thereafter, the land shall not be disposed of by sale or otherwise conveyed pursuant to sections 323.67 to 323.75 of the Revised Code unless the owner, lienholder, or other person who filed the petition first consents to proceedings under sections 323.67 to 323.75 of the Revised Code by filing written notice with the board. If an owner, lienholder, or other person so consents, the proceedings may recommence with the reentry of the land on the list and the conducting of a new title search as provided in sections 323.67 to 323.75 of the Revised Code.

If the board of revision does not, under division (B)(2), (3), or (4) of section 323.68 of the Revised Code, remove the abandoned land from the list compiled under division (A) of section 323.67 of the Revised Code or does not approve a petition as described in division (B) or (C) of this section after conducting a hearing, the board shall proceed with the final hearing prescribed in division (A) of section 323.68 of the Revised Code and file its decision on the complaint for foreclosure with the clerk of court. The clerk shall send written notice of the decision to the parties by ordinary mail or by certified mail, return receipt requested. If the board of revision renders a decision ordering the foreclosure and forfeiture of the parcel of abandoned land, the parcel shall be disposed of under section 323.70 of the Revised Code.

Sec. 323.70.  (A) Except as provided in division (G) of this section, a parcel of abandoned land that is to be disposed of under this section shall be disposed of at a public auction scheduled and conducted as described in this section. At least twenty-one days prior to the date of the public auction, the clerk of court or sheriff of the county shall advertise the public auction in a newspaper of general circulation in the county in which the land is located. The advertisement shall include the street address, if available, of the abandoned land to be sold at the public auction, the date, time, and place of the auction, the permanent parcel number of the land if a permanent parcel number system is in effect in the county as provided in section 319.28 of the Revised Code, and a notice stating that the abandoned land is to be sold subject to the terms of sections 323.67 to 323.75 of the Revised Code.

(B) The sheriff of the county or a designee of the sheriff shall conduct the public auction at which the abandoned land will be offered for sale. To qualify as a bidder, a person shall provide to the sheriff on a form provided by the sheriff a written acknowledgment that the abandoned land being offered for sale is to be conveyed in fee simple to the successful bidder. At the auction, the sheriff of the county or a designee of the sheriff shall begin the bidding at an amount equal to the total of the impositions against the abandoned land plus the costs apportioned to the land under division (A) of section 323.72 of the Revised Code. The abandoned land shall be sold to the highest bidder. The county sheriff or designee may reject any and all bids not meeting the minimum bid requirements specified in this division.

(C) Except as otherwise permitted under section 323.71 of the Revised Code, the successful bidder at a public auction conducted under this section shall pay the sheriff of the county or a designee of the sheriff a deposit of at least ten per cent of the purchase price in cash, or by bank draft or official bank check, at the time of the public auction and shall pay the balance of the purchase price to the county treasurer within thirty days after the day on which the auction was held. Notwithstanding the provisions of section 321.261 of the Revised Code, with respect to abandoned land foreclosed pursuant to sections 323.67 to 323.75 of the Revised Code, from the total proceeds arising from the sale of that land, the greater of twenty per cent of such proceeds, or the amount necessary under division (B) of section 323.72 of the Revised Code to reimburse the delinquent tax and assessment collection fund for the costs paid from the fund with respect to the abandoned land sold at the public auction, shall be deposited to the credit of that fund. The balance of the proceeds, if any, shall be distributed to the appropriate political subdivisions and other taxing units in proportion to their respective claims for taxes, assessments, interest, and penalties on the land.

(D) Upon the sale of abandoned land pursuant to this section, the fee simple interest in the land of the owner shall be conveyed to the purchaser. The conveyance under this division is free and clear of any liens and encumbrances of the parties named in the complaint for foreclosure attaching before the sale and free and clear of any liens for taxes, except for federal tax liens and covenants and easements of record attaching before the sale.

(E) The board of revision shall reject the sale of abandoned land to any person delinquent in the payment of taxes levied by or pursuant to Chapter 307., 322., 324., 5737., 5739., 5741., or 5743. of the Revised Code or any other real property taxing provision of the Revised Code. The board of revision shall reject the sale of abandoned land to any person delinquent in the payment of property taxes on any parcel in the county or to a member of any of the following classes of parties connected to that person:

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

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

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

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

(F) If the purchase of abandoned land sold pursuant to this section is for less than the sum of the impositions against the abandoned land and the costs apportioned to the land under division (A) of section 323.72 of the Revised Code, upon the sale, all liens for taxes due at the time the deed of the property is transferred to the purchaser following the sale and liens subordinate to liens for taxes shall be deemed satisfied and discharged.

(G) If the board of revision finds that the total of the impositions against the abandoned land are greater than the fair market value of the abandoned land as determined by the auditor's then-current valuation of that land, the board may order the property foreclosed and, without an appraisal or sheriff's sale, order the sheriff to execute a deed to the certificate holder or to a community development organization, municipal corporation, or township, whichever is applicable, as provided in section 323.71 of the Revised Code. Upon the conveyance under this division, all liens for taxes due at the time the deed of the property is transferred to the certificate holder, community development organization, municipal corporation, or township following the conveyance and liens subordinate to liens for taxes shall be deemed satisfied and discharged.

Sec. 323.71.  (A) If a public auction is held for abandoned land pursuant to section 323.70 of the Revised Code but the land is not sold at the public auction, the county board of revision may order the disposition of the abandoned land in accordance with division (B) or (C) of this section.

(B) The abandoned land offered for sale at public auction as described in division (A) of section 323.70 of the Revised Code but not sold at the auction may be offered, at the discretion of the county board of revision, at a subsequent public auction occurring within sixty days after the public auction at which it first is offered. The minimum bid at an auction under this division shall be the lesser of fifty per cent of fair market value as currently shown by the county auditor's latest valuation, or the sum of the impositions against the abandoned land plus the costs apportioned to the land under division (A) of section 323.72 of the Revised Code.

(C) Upon certification from the sheriff that the abandoned land was offered for sale as described in division (A) of section 323.70 of the Revised Code but was not purchased, and upon petition to the county board of revision from any community development organization or any municipal corporation or township in which the land is located that is made at the time described in this division, the board of revision, by resolution, may certify to the sheriff that it has entered an adjudication of foreclosure and forfeiture against the abandoned land and order the sheriff to dispose of the abandoned land as prescribed in this division. The petition to a board of revision from a community development organization or a municipal corporation or township in which the land is located that is described in this division must be received at any time from the date the complaint for foreclosure is filed under section 323.68 of the Revised Code but not later than sixty days after the date on which the land was first offered for sale. The order by the board of revision shall include instructions to the sheriff to convey the land to the specified community development organization, municipal corporation, or township for the costs of disposing of the abandoned land pursuant to section 323.72 of the Revised Code or, if any negotiated price has been agreed to between the county treasurer and the community development organization, the municipal corporation, or the township, for that negotiated price as certified by the board of revision to the sheriff. Upon receipt of the certification and payment, the sheriff shall transfer by sheriff's deed the owner's fee simple interest in, and to, the abandoned land. If abandoned land is transferred pursuant to this division, the county treasurer may waive, but is not required to waive, some or all of the impositions against the abandoned land or costs apportioned to the land under division (A) of section 323.72 of the Revised Code if the treasurer determines, in the treasurer's reasonable discretion, that the transfer of the abandoned property will result in the property being occupied. Upon the conveyance under this division, all liens for taxes due at the time the deed of the property is transferred to the community development organization, municipal corporation, or township following the conveyance and liens subordinate to liens for taxes shall be deemed satisfied and discharged.

Sec. 323.72.  (A) The county treasurer shall apportion the costs of the proceedings with respect to abandoned lands offered for sale under division (B) of section 323.70 of the Revised Code among those lands either equally or in proportion to the fair market values of the lands. The costs of the proceedings include the costs of conducting the title search, notifying owners or other persons required to be notified of the pending sale, advertising the sale, and any other costs incurred by the county board of revision, county treasurer, clerk of court, prosecuting attorney, or county sheriff in performing their duties under sections 323.67 to 323.75 of the Revised Code.

(B) All costs assessed in connection with proceedings under sections 323.67 to 323.75 of the Revised Code may be paid as they are incurred, in the following manners:

(1) If the abandoned land in question is purchased at public auction, from the purchaser of the abandoned land;

(2) In the case of abandoned land transferred to a community development organization or a municipal corporation or township pursuant to division (C) of section 323.71 of the Revised Code, from either of the following:

(a) From the delinquent tax and assessment collection fund created under section 321.261 of the Revised Code;

(b) In the reasonable discretion of the county treasurer, from the community development organization or the municipal corporation or township, whichever is applicable, by mutual agreement between the organization or subdivision and the treasurer.

(C) If a parcel of abandoned land is sold or otherwise transferred pursuant to sections 323.67 to 323.75 of the Revised Code, the officer who conducted the sale or made the transfer may collect a recording fee from the purchaser or transferee of the parcel at the time of the sale or transfer and shall prepare the deed conveying title to the parcel. That officer is authorized to record on behalf of that purchaser or transferee the deed conveying title to the parcel, notwithstanding that the deed may not actually have been delivered to the purchaser or transferee prior to the recording of the deed. Upon confirmation of that sale or transfer, the deed shall be deemed delivered to the purchaser or transferee of the parcel.

Sec. 323.73.  Upon the sale of abandoned land at public auction pursuant to sections 323.67 to 323.75 of the Revised Code or the order by the county board of revision to the sheriff to transfer abandoned land to a community development organization or a municipal corporation or township pursuant to division (C) of section 323.71 of the Revised Code, any common law or statutory right of redemption shall forever terminate upon the occurrence of whichever of the following is applicable:

(A) In the case of a sale of the land at public auction, upon the confirmation of the sale by resolution of the county board of revision and the filing of a copy of the resolution with the clerk of court who shall enter it upon the journal of the court or a separate journal;

(B) In the case of a transfer of the land to a community development organization or to a municipal corporation or township, upon the filing with the clerk of court of a copy of the resolution of the county board of revision certifying the entry of an adjudication of foreclosure and forfeiture of the land and the order to the sheriff to convey the land in fee simple to the community development organization, municipal corporation, or township, which the clerk shall enter upon the journal of the court or a separate journal;

(C) In the case of a conveyance of the land to a certificate holder or to a community development organization, municipal corporation, or township pursuant to division (G) of section 323.70 of the Revised Code, upon the filing with the clerk of court of a copy of the resolution of the county board of revision certifying the entry of an adjudication of foreclosure and forfeiture and the order to the sheriff to convey the land to the certificate holder, community development organization, municipal corporation, or township, which the clerk shall enter upon the journal of the court or a separate journal.

Sec. 323.74.  (A) As used in this section, "electing subdivision" has the same meaning as in section 5722.01 of the Revised Code.

(B) If, at any time from the date the complaint for foreclosure is filed under section 323.68 of the Revised Code but not later than sixty days after the date on which the land was first offered for sale, a municipal corporation or township that is an electing subdivision has given the county treasurer notice in writing that it seeks to acquire any parcel of abandoned land from the list of abandoned lands compiled by the county treasurer pursuant to division (A) of section 323.67 of the Revised Code, and if any such parcel of abandoned land identified by parcel number by the electing subdivision is offered for sale pursuant to sections 323.67 to 323.75 of the Revised Code but is not sold for want of a minimum bid, the electing subdivision that identified that parcel of abandoned land shall be deemed to have submitted the winning bid at the auction and the parcel of abandoned land shall be deemed to have been sold to the electing subdivision for no consideration other than the costs prescribed in section 323.72 of the Revised Code or those costs to which the electing subdivision and the county treasurer mutually agree. The conveyance shall be deemed confirmed, and any common law or statutory right of redemption forever terminated, upon the filing with the clerk of court of a copy of the resolution of the board of revision certifying the entry of an adjudication of foreclosure and forfeiture of the land and the order to the sheriff to convey the land in fee simple to the electing subdivision, which the clerk shall enter upon the journal of the court or a separate journal.

Sec. 323.75.  Any party to any proceeding instituted pursuant to sections 323.67 to 323.74 of the Revised Code who is aggrieved in any of the proceedings of the county board of revision under those sections may file an appeal in the court of common pleas pursuant to Chapters 2505. and 2506. of the Revised Code upon a final order of foreclosure and forfeiture by the board of revision. A final order of foreclosure and forfeiture is deemed to occur upon confirmation of any sale or upon confirmation of any transfer to a certificate holder, a community development organization, a municipal corporation, or a township pursuant to sections 323.67 to 323.74 of the Revised Code. An appeal as provided in this section shall proceed as an appeal de novo and may include issues raised or adjudicated in the proceedings before the board of revision as well as other issues that are raised for the first time on appeal and that are pertinent to the property that is the subject of those proceedings.

An appeal shall be filed not later than fourteen days after the date on which the order of confirmation of the sale or of the transfer to a certificate holder, a community development organization, a municipal corporation, or a township is filed with and journalized by the clerk of court. The court does not have jurisdiction to hear any appeal filed after the expiration of that fourteen-day period. If the fourteenth day after the date on which the confirmation is filed with the clerk of court falls upon a weekend or official holiday during which the court is closed, then the filing shall be made on the next day the court is open for business.