To amend sections 319.202, 319.302, 323.01, and 323.99 and to enact sections 323.16, 323.161, 323.162, 323.163, 323.164, and 323.165 of the Revised Code to defer increases in taxes on residences owned and occupied by individuals age 65 or older.

Section 1.  That sections 319.202, 319.302, 323.01, and 323.99 be amended and sections 323.16, 323.161, 323.162, 323.163, 323.164, and 323.165 of the Revised Code be enacted to read as follows:

Sec. 319.202.  Before the county auditor indorses any real property conveyance or manufactured or mobile home conveyance presented to the auditor pursuant to section 319.20 of the Revised Code or registers any manufactured or mobile home conveyance pursuant to section 4503.061 of the Revised Code, the grantee or the grantee's representative shall submit in triplicate a statement, prescribed by the tax commissioner, and other information as the county auditor may require, declaring the value of real property or manufactured or mobile home conveyed, except that when the transfer is exempt under division (F)(3) of section 319.54 of the Revised Code only a statement of the reason for the exemption shall be required. Each statement submitted under this section shall contain the information required under divisions (A) and (B) of this section.

(A) Each statement submitted under this section shall either:

(1) Contain an affirmation by the grantee that the grantor has been asked by the grantee or the grantee's representative whether to the best of the grantor's knowledge either the preceding or the current year's taxes on the real property or the current or following year's taxes on the manufactured or mobile home conveyed will be reduced under division (A) of section 323.152 or under section 4503.065 of the Revised Code and that the grantor indicated that to the best of the grantor's knowledge the taxes will not be so reduced; or

(2) Be accompanied by a sworn or affirmed instrument stating:

(a) To the best of the grantor's knowledge the real property or the manufactured or mobile home that is the subject of the conveyance is eligible for and will receive a reduction in taxes for or payable in the current year under division (A) of section 323.152 or under section 4503.065 of the Revised Code and that the reduction or reductions will be reflected in the grantee's taxes;

(b) The estimated amount of such reductions that will be reflected in the grantee's taxes;

(c) That the grantor and the grantee have considered and accounted for the total estimated amount of such reductions to the satisfaction of both the grantee and the grantor. The auditor shall indorse the instrument, return it to the grantee or the grantee's representative, and provide a copy of the indorsed instrument to the grantor or the grantor's representative.

(B) Each For the conveyance of real property, each statement submitted under this section shall either:

(1) Contain an affirmation by the grantee that the grantor has been asked by the grantee or the grantee's representative whether to the best of the grantor's knowledge the real property conveyed qualified for the current agricultural use valuation under section 5713.30 of the Revised Code either for the preceding or the current year and that the grantor indicated that to the best of the grantor's knowledge the property conveyed was not so qualified; or

(2) Be accompanied by a sworn or affirmed instrument stating:

(a) To That, to the best of the grantor's knowledge, the real property conveyed was qualified for the current agricultural use valuation under section 5713.30 of the Revised Code either for the preceding or the current year;

(b) To the extent that the property will not continue to qualify for the current agricultural use valuation either for the current or the succeeding year, that the property will be subject to a recoupment charge equal to the tax savings in accordance with section 5713.34 of the Revised Code;

(c) That the grantor and the grantee have considered and accounted for the total estimated amount of such recoupment, if any, to the satisfaction of both the grantee and the grantor. The auditor shall indorse the instrument, forward it to the grantee or the grantee's representative, and provide a copy of the indorsed instrument to the grantor or the grantor's representative.

(C) For the conveyance of real property or a manufactured or mobile home presented to the auditor under section 319.20 of the Revised Code, each statement submitted under this section shall either:

(1) Contain an affirmation by the grantee that the grantor has been asked by the grantee or the grantee's representative whether, to the best of the grantor's knowledge, payment of taxes charged against the real property conveyed for the current or any preceding year has been deferred under section 323.161 of the Revised Code and whether, to the best of the grantor's knowledge, those taxes had been recouped pursuant to section 323.164 or 323.165 of the Revised Code at the time of the conveyance, and that the grantor indicated that payment of taxes was not so deferred, or was deferred but the taxes had been so recouped; or

(2) Be accompanied by a sworn or affirmed instrument stating:

(a) That, to the best of the grantor's knowledge, payment of taxes charged against the real property conveyed for the current or any preceding year has been deferred under section 323.161 of the Revised Code, those taxes had not been recouped pursuant to section 323.164 or 323.165 of the Revised Code, and the property is subject to a recoupment charge under section 323.164 of the Revised Code;

(b) That the grantor and the grantee have considered and accounted for the total estimated amount of that recoupment, if any, to the satisfaction of both the grantee and the grantor.

The county auditor shall endorse the instrument, forward it to the grantee or the grantee's representative, and provide a copy of the indorsed instrument to the grantor or the grantor's representative.

(D) The grantor shall pay the fee required by division (F)(3) of section 319.54 of the Revised Code; and, in the event the board of county commissioners of the county has levied a real property or a manufactured home transfer tax pursuant to Chapter 322. of the Revised Code, the amount required by the real property or manufactured home transfer tax so levied. If the conveyance is exempt from the fee provided for in division (F)(3) of section 319.54 of the Revised Code and the tax, if any, levied pursuant to Chapter 322. of the Revised Code, the reason for such exemption shall be shown on the statement. "Value" means, in the case of any deed or certificate of title not a gift in whole or part, the amount of the full consideration therefor, paid or to be paid for the real estate or manufactured or mobile home described in the deed or title, including the amount of any mortgage or vendor's lien thereon. If property sold under a land installment contract is conveyed by the seller under such contract to a third party and the contract has been of record at least twelve months prior to the date of conveyance, "value" means the unpaid balance owed to the seller under the contract at the time of the conveyance, but the statement shall set forth the amount paid under such contract prior to the date of conveyance. In the case of a gift in whole or part, "value" means the estimated price the real estate or manufactured or mobile home described in the deed or certificate of title would bring in the open market and under the then existing and prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and with prevailing general price levels. No person shall willfully falsify the value of property conveyed.

(D)(E) The auditor shall indorse each conveyance on its face to indicate the amount of the conveyance fee and compliance with this section. The auditor shall retain the original copy of the statement of value, forward to the tax commissioner one copy on which shall be noted the most recent assessed value of the property, and furnish one copy to the grantee or the grantee's representative.

(E)(F) In order to achieve uniform administration and collection of the transfer fee required by division (F)(3) of section 319.54 of the Revised Code, the tax commissioner shall adopt and promulgate rules for the administration and enforcement of the levy and collection of such fee.

Sec. 319.302. (A)(1) Real property that is not intended primarily for use in a business activity shall qualify for a partial exemption from real property taxation. For purposes of this partial exemption, "business activity" includes all uses of real property, except farming; leasing property for farming; occupying or holding property improved with single-family, two-family, or three-family dwellings; leasing property improved with single-family, two-family, or three-family dwellings; or holding vacant land that the county auditor determines will be used for farming or to develop single-family, two-family, or three-family dwellings. For purposes of this partial exemption, "farming" does not include land used for the commercial production of timber that is receiving the tax benefit under section 5713.23 or 5713.31 of the Revised Code and all improvements connected with such commercial production of timber.

(2) Each year, the county auditor shall review each parcel of real property to determine whether it qualifies for the partial exemption provided for by this section as of the first day of January of the current tax year.

(B) After complying with section 319.301 of the Revised Code, the county auditor shall reduce the remaining sums to be levied against each parcel of real property that is listed on the general tax list and duplicate of real and public utility property for the current tax year and that qualifies for partial exemption under division (A) of this section, and against each manufactured and mobile home that is taxed pursuant to division (D)(2) of section 4503.06 of the Revised Code and that is on the manufactured home tax list for the current tax year, by ten per cent, to provide a partial exemption for that parcel or home. Except as otherwise provided in sections 323.152, 323.158, 323.161, 505.06, and 715.263 of the Revised Code, the amount of the taxes remaining after any such reduction shall be the real and public utility property taxes charged and payable on each parcel of real property, including property that does not qualify for partial exemption under division (A) of this section, and the manufactured home tax charged and payable on each manufactured or mobile home, and shall be the amounts certified to the county treasurer for collection. Upon receipt of the tax duplicate, the treasurer shall certify to the tax commissioner the total amount by which taxes were reduced under this section, as shown on the duplicate. Such reduction shall not directly or indirectly affect the determination of the principal amount of notes that may be issued in anticipation of any tax levies or the amount of bonds or notes for any planned improvements. If, after application of sections 5705.31 and 5705.32 of the Revised Code and other applicable provisions of law, including divisions (F) and (I) of section 321.24 of the Revised Code, there would be insufficient funds for payment of debt charges on bonds or notes payable from taxes reduced by this section, the reduction of taxes provided for in this section shall be adjusted to the extent necessary to provide funds from such taxes.

(C) The tax commissioner may adopt rules governing the administration of the partial exemption provided for by this section.

(D) The determination of whether property qualifies for partial exemption under division (A) of this section is solely for the purpose of allowing the partial exemption under division (B) of this section.

Sec. 323.01.  Except as otherwise provided, as used in Chapter 323. of the Revised Code:

(A) "Subdivision" means any county, township, school district, or municipal corporation.

(B) "Municipal corporation" includes charter municipalities.

(C) "Taxes" means the total amount of all charges against an entry appearing on a tax list and the duplicate thereof that was prepared and certified in accordance with section 319.28 of the Revised Code, including taxes levied against real estate; taxes on property whose value is certified pursuant to section 5727.23 of the Revised Code; recoupment charges applied pursuant to section 5713.35 of the Revised Code; all assessments; penalties and interest charged pursuant to section 323.121 of the Revised Code; charges added pursuant to section 319.35 of the Revised Code; and all of such charges which remain unpaid from any previous tax year.

(D) "Current taxes" means all taxes charged against an entry on the general tax list and duplicate of real and public utility property that have not appeared on such list and duplicate for any prior tax year and any penalty thereon charged by division (A) of section 323.121 of the Revised Code. Current taxes, whether or not they have been certified delinquent, become delinquent taxes if they remain unpaid after the last day prescribed for payment of the second installment of current taxes without penalty, unless payment is deferred under section 323.161 of the Revised Code.

(E) "Delinquent taxes" means:

(1) Any taxes charged against an entry on the general tax list and duplicate of real and public utility property that were charged against an entry on such list and duplicate for a prior tax year and any penalties and interest charged against such taxes.;

(2) Any current taxes charged on the general tax list and duplicate of real and public utility property that remain unpaid after the last day prescribed for payment of the second installment of such taxes without penalty, whether or not they have been certified delinquent, and any penalties and interest charged against such taxes;

(3) A recoupment charge levied under section 323.164 of the Revised Code if the charge remains unpaid after the last day prescribed for payment of the second installment of taxes for the tax year in which the charge is required to be paid pursuant to that section, and any penalties and interest that have accrued on the recoupment charge under that section.

(F) "Current tax year" means, with respect to particular taxes, the calendar year in which the first installment of taxes is due prior to any extension granted under section 323.17 of the Revised Code.

(G) "Liquidated claim" means:

(1) Any sum of money due and payable, upon a written contractual obligation executed between the subdivision and the taxpayer, but excluding any amount due on general and special assessment bonds and notes;

(2) Any sum of money due and payable, for disability financial assistance or disability medical assistance provided under Chapter 5115. of the Revised Code that is furnished to or in behalf of a subdivision, provided that such claim is recognized by a resolution or ordinance of the legislative body of such subdivision;

(3) Any sum of money advanced and paid to or received and used by a subdivision, pursuant to a resolution or ordinance of such subdivision or its predecessor in interest, and the moral obligation to repay which sum, when in funds, shall be recognized by resolution or ordinance by the subdivision.

Sec. 323.16.  As used in sections 323.16 to 323.165 of the Revised Code:

(A) "Homestead" means a dwelling, including a unit in a multiple-unit dwelling, and a manufactured or mobile home taxed pursuant to division (B) or (C) of section 4503.06 of the Revised Code, that is owned and occupied as a home by an individual who is domiciled in this state and who has not acquired ownership from a person, other than the individual's spouse, related by consanguinity or affinity for the purpose of qualifying for the deferral of taxes under sections 323.16 to 323.165 of the Revised Code. "Homestead" includes as much of the land surrounding the dwelling, not exceeding one acre, as is reasonably necessary for the use of the dwelling as a home. The tax commissioner shall adopt rules for the uniform classification of real property and manufactured or mobile homes as homesteads.

(B) "Owner" includes a holder of one of the several estates in fee, a vendee in possession under a purchase agreement or land contract, a mortgagor, a life tenant, one or more tenants with a right of survivorship, tenants in common, and the settlor of a revocable inter vivos trust holding the title to a homestead occupied by the settlor as of right under the trust.

(C) "Qualifying owner" means the owner of a homestead who is either of the following:

(1) Sixty-five years of age or older;

(2) The surviving spouse of a decedent who elected to defer taxes under sections 323.16 to 323.165 of the Revised Code and who qualified for such deferral in the year in which the decedent died, provided that the surviving spouse is at least fifty-nine years but not more than sixty-five years of age on the date the decedent spouse died.

(D) "Taxes charged" means the current taxes charged against a homestead after accounting for all reductions under sections 319.301, 319.302, and, if applicable, section 323.152, 323.158, 4503.065, or 4503.0610 of the Revised Code.

(E) "Deferrable taxes" means the current taxes charged against a homestead to the extent that such taxes exceed the taxes charged for the tax year preceding the first tax year taxes were deferred under section 323.161 of the Revised Code pursuant to an application that has been in continuous effect until the current tax year.

(F) "Deferred taxes" means the portion of deferrable taxes that an owner has deferred payment of under sections 323.161 to 323.165 of the Revised Code.

Sec. 323.161. (A) A qualifying owner may elect to defer the payment of deferrable taxes by filing an application with the county auditor of the county in which the qualifying owner's homestead is located on a form or in a manner prescribed by the county auditor. The application shall be filed not later than the first Monday in June of the first tax year for which payment of taxes is to be deferred. The application shall require no more information than is necessary to establish the applicant's eligibility for the deferral. The application shall include the following:

(1) An affirmation by the applicant that ownership of the homestead was not acquired from an individual, other than the applicant's spouse, related by consanguinity or affinity for the purpose of qualifying for the deferral of taxes;

(2) A statement that willfully falsifying information on the application in order to obtain a deferral of taxes, or failing to notify the county auditor of a change in ownership or occupancy of the homestead that has the effect of disqualifying the applicant for the deferral as provided in division (C) of this section, may result in the recoupment of the deferred taxes and the revocation of the right to defer taxes for a period of three years;

(3) An acknowledgement that the applicant has read and understands the statement described in division (A)(2) of this section, and space in which the applicant shall sign the acknowledgement and in which another person shall affirm by signature that the person witnessed the applicant's signature.

(B) On or before the day the county auditor has completed the duties prescribed by sections 319.30, 319.301, and 319.302 of the Revised Code, the county auditor shall issue a certificate of deferral in triplicate for the homestead of each qualifying owner who has filed an application as prescribed under division (A) of this section, except homesteads that are manufactured or mobile homes subject to the manufactured home tax under division (C) of section 4503.06 of the Revised Code. In the case of manufactured or mobile homes subject to the manufactured home tax, the county auditor shall issue the certificate of deferral on or before the day the tax bill for the first half of the tax year is issued. The certificate shall state the amount of deferrable taxes and any other information the tax commissioner prescribes. Upon issuing the certificate, the county auditor shall retain one copy and forward one copy and the original to the county treasurer. The county auditor also shall record the amount of deferrable taxes on the general tax list and duplicate of real and public utility property or on the manufactured home tax list, either as a margin entry or in an appropriate column of the list. The county treasurer shall retain the original and shall forward the copy to the qualifying owner by ordinary mail or along with the tax bill issued under section 323.13 or 4503.06 of the Revised Code.

(C) The county auditor shall not approve an application unless the applicant has signed the acknowledgement required by division (A)(3) of this section and the signature has been witnessed by another person whose signature appears on the application. The county auditor may not disapprove an application solely because unpaid or delinquent taxes stand charged against the applicant's homestead.

If a county auditor does not approve an application, the county auditor, not later than the first Monday of October, shall notify the applicant in writing of the reason for the denial, of the applicant's right to appeal the action, and of the manner in which such an appeal may be taken. The applicant may appeal by filing a complaint with the county board of revision not later than the date of closing the collection of the first half of real and public utility property taxes or of manufactured home taxes. Notwithstanding division (D) or (E) of section 5715.19 of the Revised Code, the complainant shall be required to pay the full amount of taxes due as otherwise required by law until the board of revision renders its decision. For the purpose of an appeal made under this division, references in section 5715.19 of the Revised Code to "real property" shall be construed to include a manufactured or mobile home that constitutes a homestead under sections 323.16 to 323.165 of the Revised Code.

(D) The approval of an application entitles the applicant to defer the payment of all or any portion of the deferrable taxes on the homestead for the year in which the application is approved and for each ensuing year until the occurrence of one of the events described in divisions (A)(1) to (3) of section 323.163 of the Revised Code. For each applicant for whom the county auditor has approved an application under this section, the county auditor shall enter the amount of deferrable taxes upon the deferred tax list compiled under section 323.162 of the Revised Code and enter a notation on the tax list and duplicate or manufactured home tax list indicating that deferrable taxes may be deferred for the homestead. Unpaid or delinquent taxes from a previous tax year that stand charged against the homestead shall remain on the appropriate tax list and duplicate and shall remain payable as prescribed by this chapter or section 4503.06 of the Revised Code. Taxes that are not deferrable taxes are payable as otherwise prescribed in this chapter. Deferrable taxes shall not be billed to the owner through any agreement entered into under section 323.134 of the Revised Code.

Deferrable taxes entered on the deferred tax list are payable as prescribed under sections 323.164 and 323.165 of the Revised Code and do not constitute unpaid or delinquent taxes under this chapter, Chapter 5721., sections 4503.06 and 4503.061, or any other section of the Revised Code governing the collection and enforcement of taxes on real property or manufactured or mobile homes, except as otherwise provided under section 323.164 of the Revised Code.

(E) If, in any year after an application has been filed and approved under this section, the homestead does not qualify for deferral of taxes under this section because of a change in ownership or occupancy, the owner shall notify the county auditor. The county auditor may devise a form or manner by which the county auditor elicits from an owner, on an annual or less frequent basis, whether the owner continues to qualify for deferral, but the failure of a county auditor to do so does not relieve an owner of the responsibility to so notify the county auditor. Upon discovering that taxes have been deferred for a year for which the owner was not entitled to deferral and that the owner has not notified the county auditor as required by this section, the county auditor shall charge a penalty of ten per cent of the amount of such illegally or erroneously deferred taxes and shall compute and add a charge for interest. Interest shall be charged on the amount of tax deferred as prescribed by divisions (B)(1) and (2) of section 323.121 or division (G)(2) of section 4503.06 of the Revised Code as if the amount of tax deferred on each day an installment of such tax could be paid without penalty remained unpaid on that day. The county auditor shall add the taxes, penalty, and interest so charged to the tax list and duplicate for the current tax year if the duplicate has not yet been delivered to the county treasurer at the time of such discovery, or on the ensuing year's tax list and duplicate if the current duplicate has been delivered. Upon collection, such taxes, penalties, and interest shall be distributed among the taxing units and the funds thereof as if levied and collected as current taxes.

The county auditor shall notify the owner, by ordinary mail, of the charges, the owner's right to appeal the charges, and the manner in which the owner may appeal. The owner may appeal the imposition of the charges by filing a complaint with the county board of revision. The complaint shall be filed not later than the last day prescribed for the payment of taxes without penalty under section 323.12 or divisions (F) and (G) of section 4503.06 of the Revised Code following the receipt of such a notice and occurring not less than ninety days after the earliest United States postal service postmark on the envelope containing the notice. For the purpose of an appeal made under this division, references in section 5715.19 of the Revised Code to "real property" shall be construed to include a manufactured or mobile home that constitutes a homestead under sections 323.16 to 323.165 of the Revised Code.

(F)(1) No person shall knowingly make a false statement for the purpose of obtaining a deferral of taxes under this section.

(2) No owner shall knowingly fail to notify the county auditor of changes in ownership or occupancy status that disqualify the owner's homestead for deferral of taxes under this section, as required under division (E) of this section.

Sec. 323.162. The county auditor shall compile and maintain a deferred tax list. In addition to the information required by this section, the auditor shall enter on the list any information the tax commissioner may require to be maintained in the list to ensure the proper administration of sections 323.16 to 323.165 of the Revised Code.

The county auditor shall enter the following quantities on the deferred tax list opposite each entry on the list:

(A) The amount of deferrable taxes for the current tax year;

(B) The cumulative amount of deferred taxes for the three tax years immediately preceding the current year, excluding any amounts that have been paid under section 323.164 or 323.165 of the Revised Code.

Sec. 323.163. (A) Upon the occurrence of any of the events described in divisions (A)(1) to (3) of this section, payment of taxes shall not be deferred on the owner's homestead for any tax year following the tax year in which the event occurs, and taxes for the three tax years immediately preceding the year in which the event occurred the payment of which has been deferred become payable as prescribed in this section and section 323.164 of the Revised Code:

(1) The owner of the homestead dies, subject to division (B) of this section.

(2) The owner ceases to own and occupy the property as a homestead.

(3) The owner terminates the deferral by filing written notice with the county auditor.

(B) If the title to the homestead passes to the surviving spouse upon the death of the decedent spouse, and the surviving spouse is a qualifying owner, deferral of taxes charged against the homestead shall continue until one of the events described in divisions (A)(1) to (3) of this section occurs with respect to the surviving spouse. If a surviving spouse's claim to the title to the homestead is contingent, but the surviving spouse otherwise qualifies for deferral, the executor or administrator of the deceased spouse's estate may file an application with the county auditor to have the deferral continued on behalf of the surviving spouse until the spouse holds title to the homestead. In either event, the surviving spouse becomes the qualifying owner of the homestead for purposes of sections 323.16 to 323.165 of the Revised Code upon the title passing to the surviving spouse. If the surviving spouse does not subsequently obtain title to the homestead pursuant to such proceedings, the deferral on behalf of the surviving spouse shall be discontinued in the tax year following that in which the decedent's death occurred. The auditor shall correct the taxes charged for each year during which the surviving spouse's claim to the title to the homestead was contingent, and shall make corrections in the tax list and duplicate and in the deferred tax list as though the original entries were erroneous.

If the title to the homestead does not pass to the surviving spouse upon the death of the decedent spouse, or the surviving spouse does not qualify for the deferral of taxes under section 323.161 of the Revised Code, the surviving spouse may elect to continue to defer those taxes deferred by election of the deceased spouse until the surviving spouse dies, ceases to own and occupy the property as a homestead, or terminates the deferral as provided in division (A)(3) of this section, but no deferral resulting from the original application shall be provided to the surviving spouse for any tax year following that for which the deceased spouse last elected deferral.

(C) If the owner of a homestead who has elected to defer payment of taxes under section 323.161 of the Revised Code, or an executor, administrator, guardian, or trustee with responsibility for the homestead intends to convey the homestead to another person; if the title to the homestead passes by operation of law or a previously executed instrument; or if it is determined that the surviving spouse does not become owner of the homestead, the owner, executor, administrator, guardian, or trustee, with that intention or having direct knowledge of that passage of title or determination, shall notify the county auditor of the intention and resulting conveyance, the passage of title, or the determination.

(D) If the county auditor receives notice or otherwise determines that the homestead is to be conveyed to another person other than in the manner required under section 319.202 of the Revised Code, the auditor shall demand of the grantor or the responsible executor, administrator, guardian, or trustee, and any person who is known to be scheduled to disburse moneys in connection with the closing of a sale of the homestead, that a sufficient amount be paid to the auditor to recoup an amount equal to the charge that otherwise would be levied against the homestead under section 323.164 of the Revised Code. If that amount is not paid to the county treasurer as required by that section, the charge shall be levied against the homestead and is a lien against it in the hands of the purchaser and any successor owners, regardless of notice or knowledge, until the amount is paid. Any person on whom demand was made who does not make the demanded payment out of money received as a result of a sale of the property is personally liable for the amount of the demand, and the county treasurer shall certify the amount to the prosecuting attorney, who has a cause of action for the recovery thereof in the court of common pleas.

Sec. 323.164.  (A) Upon the termination of a deferral under section 323.163 of the Revised Code because of the occurrence of one of the events described in division (A)(1) or (2) of that section, the county auditor shall levy a charge against the homestead equal to the sum of the cumulative amount of deferred taxes for the three tax years immediately preceding the year in which the event occurred.

The county auditor shall place such amount as a separate item on the next tax list and duplicate the auditor prepares, and the recoupment charge shall be collected by the county treasurer in the same manner and at the same time as other real property taxes on that list and duplicate are collected.

If the recoupment charge is not paid when due, the charge constitutes unpaid taxes, and the penalties and interest prescribed by section 323.121 of the Revised Code shall accrue on the charge in the same manner as penalties and interest accrue under that section on unpaid taxes.

When the recoupment charge and any penalties and interest are collected, the county treasurer shall distribute the charge and any such penalties and interest among the taxing units and funds thereof as if levied and collected as current taxes.

The recoupment charge levied by this section constitutes a lien of the state against the homestead as of the first day of January of the tax year in which the charge is levied and shall continue until discharged as provided by law. The county auditor shall file the lien for recording as other tax liens are recorded.

(B) If the deferral of taxes is terminated for the reason described in division (A)(3) of section 323.163 of the Revised Code, the owner may pay all or a portion of the amounts described in section 323.165 of the Revised Code, or may elect to continue to defer payment of the taxes that had been deferred prior to the termination until the occurrence of one of the events described in division (A)(1) or (2) of section 323.163 of the Revised Code.

Sec. 323.165.  At any time prior to the day the recoupment charge levied under section 323.164 of the Revised Code is required to be paid, an owner upon whose homestead taxes have been deferred under section 323.161 of the Revised Code may pay to the county treasurer all or a portion of the deferred taxes for the three tax years immediately preceding the tax year in which payment is made under this section. The county treasurer shall give the owner a receipt indicating the amount of deferred taxes paid.

The county treasurer shall distribute all money collected under this section to the taxing units and funds thereof as if levied and collected as current taxes.

Sec. 323.99.  Whoever violates division (D), (E), or (F) of section 323.153 or, division (B) of section 323.159, or division (F)(1) or (2) of section 323.161 of the Revised Code is guilty of a misdemeanor of the fourth degree.

Section 2. That existing sections 319.202, 319.302, 323.01, and 323.99 of the Revised Code are hereby repealed.