Sub. S.B. 277

127th General Assembly

(H. Civil and Commercial Law)

The Committee made the following changes to the bill:

(1) It clarified the bill's prohibition against a municipal corporation marshaling a lien held by the state as not applying to a lien for real property taxes and assessments. Under current R.C. 5721.10, not affected by the bill, the state has a first lien for real property taxes and assessments. Thus, the Committee clarified this prohibition as not applying to a lien for real property taxes and assessments.

(2) It made technical, structural changes that combined related divisions, removed duplicative phrases, and relocated a certain provision.

S0277-127.doc/ar 12/12/2008