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(126th General Assembly)
(Substitute Senate Bill Number 148)
To amend section 317.09 of the Revised Code to authorize a county recorder to use electronic or magnetic mediums for recording federal tax and other federal liens and to request the disposal of paper versions of those recorded documents.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That section 317.09 of the Revised Code be amended to read as follows:
Sec. 317.09. (A)(1) Notices of liens for internal revenue
taxes, of liens arising under section 107 of the
Environmental Response, Compensation, and Liability Act of 1980,"
94 Stat. 2781, 42 U.S.C.A. 9607, as amended, and of any other
in favor of the United States, as provided in the statutes
United States or in any regulation adopted under those
certificates discharging the liens, and certificates of
the liens shall be filed for record, by mail or
otherwise, in the
office of the county recorder of the county in
which the property
subject to the lien is situated. If a
duplicate copy of a notice
of a lien or a certificate of
discharge or release of a lien is
provided, the recorder shall
endorse on the copy the date and hour
that the notice or
certificate was received for filing and
recording and shall
return the copy, by mail or otherwise, to the
of the internal revenue service of the Ohio
district from which
the notice or certificate originated, the
of the region of the United States
agency from which the notice or
certificate originated, or the
other official of the United States
who originated the notice or
certificate, whichever is applicable.
(2) Except as provided in division (B) of this section, when a
notice of a lien in favor of the United States is filed, the
recorder shall enter it in a book or an electronic or magnetic medium known as the
"federal tax and
other federal lien index," in alphabetical order, showing on one
line the name and residence of the person named in the notice,
serial number or other identifying number of the notice, and
total amount of the lien.
The Except as provided in division (C) of this section, the recorder shall file and keep
original notices of liens in numerical order. When Except as provided in division (C) of this section, when a
of discharge or release of any lien in favor of the
is issued by the proper official of the United
States , or
official's delegate , and is filed for record
in the office of the
recorder in which the original notice of the lien is
recorder shall enter the certificate with the date of filing
the federal tax and other federal lien index on the line on
the notice of the lien so discharged or released is entered
permanently attach the original certificate of discharge or
release to the original notice of the lien.
(B) If a county recorder records all instruments in two
of record books pursuant to division
(C) of section
the Revised Code, notices of liens in favor of the United
and certificates discharging or releasing those liens that
filed with the recorder shall be recorded in the
records" set of books.
(C) A county recorder may use any nonpaper electronic or magnetic medium specified in section 9.01 of the Revised Code to record the notices of liens and the certificates of discharge or release of liens covered by this section. If any of those mediums is used, an "original notice," for purposes of this section, shall mean the notice as originally recorded by the nonpaper electronic or magnetic medium, and the recorder, instead of permanently attaching an original certificate of discharge or release to the original notice, shall otherwise clearly indicate on the original notice that it has been discharged or released by the particular certificate. If such a recorder wishes to dispose of paper versions of the notices and certificates covered by this section because they are no longer needed in that format, the recorder shall request the county records commission to revise the county's schedule of records retention and disposal in accordance with section 149.38 of the Revised Code to provide for the disposal of those paper records.
(D) The county recorder shall receive a fee of five
for filing and indexing each notice of a lien filed
this section and shall receive a fee of three dollars
and indexing a certificate of discharge or release of
The fees provided for in this division shall be
collected at the
time that the notice or certificate is presented
in the office of
SECTION 2. That existing section 317.09 of the Revised Code is hereby repealed.