SB 102

As Passed by the Senate
136th General Assembly
   Regular Session  Am. S. B. No. 102
       2025-2026
  Senator Patton
  Cosponsors: Senators Manning, Antonio, Blackshear, Cirino, Craig, DeMora,
  Hicks-Hudson, Ingram, Reineke, Reynolds, Roegner
  A BILL
  To amend sections 319.48, 319.54, 321.261, 321.263,  1
  321.343, 323.25, 323.26, 323.28, 323.31, 323.33,  2
  323.47, 323.65, 323.66, 323.67, 323.68, 323.69,  3
  323.691, 323.70, 323.71, 323.72, 323.73, 323.75,  4
  323.76, 323.77, 323.78, 323.79, 505.86, 715.261,  5
  721.28, 1721.10, 1724.02, 2329.153, 3737.87,  6
  3745.11, 3767.41, 5709.12, 5709.91, 5709.911,  7
  5713.083, 5715.02, 5721.01, 5721.02, 5721.03,  8
  5721.04, 5721.06, 5721.13, 5721.17, 5721.18,  9
  5721.19, 5721.192, 5721.20, 5721.25, 5721.26,  10
  5721.30, 5721.32, 5721.33, 5721.37, 5722.01,  11
  5722.02, 5722.03, 5722.031, 5722.04, 5722.05,  12
  5722.06, 5722.07, 5722.08, 5722.10, 5722.11,  13
  5722.14, 5722.15, 5722.21, 5722.22, 5723.01,  14
  5723.03, 5723.04, 5723.05, 5723.06, 5723.10,  15
  5723.12, 5723.13, 5723.18, and 5739.02; to enact  16
  sections 5709.58, 5721.183, 5721.193, and  17
  5723.20; and to repeal sections 323.74, 5721.14,  18
  5721.15, 5721.16, 5722.09, and 5722.13 of the  19
  Revised Code to make changes to the law relating  20
  to tax foreclosures and county land  21
Am. S. B. No. 102  Page 2
As Passed by the Senate
  reutilization corporations, and to name this act  22
  the Gus Frangos Act.  23
 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
       Section 1. That sections 319.48, 319.54, 321.261, 321.263,  24
321.343, 323.25, 323.26, 323.28, 323.31, 323.33, 323.47, 323.65,  25
323.66, 323.67, 323.68, 323.69, 323.691, 323.70, 323.71, 323.72,  26
323.73, 323.75, 323.76, 323.77, 323.78, 323.79, 505.86, 715.261,  27
721.28, 1721.10, 1724.02, 2329.153, 3737.87, 3745.11, 3767.41,  28
5709.12, 5709.91, 5709.911, 5713.083, 5715.02, 5721.01, 5721.02,  29
5721.03, 5721.04, 5721.06, 5721.13, 5721.17, 5721.18, 5721.19,  30
5721.192, 5721.20, 5721.25, 5721.26, 5721.30, 5721.32, 5721.33,  31
5721.37, 5722.01, 5722.02, 5722.03, 5722.031, 5722.04, 5722.05,  32
5722.06, 5722.07, 5722.08, 5722.10, 5722.11, 5722.14, 5722.15,  33
5722.21, 5722.22, 5723.01, 5723.03, 5723.04, 5723.05, 5723.06,  34
5723.10, 5723.12, 5723.13, 5723.18, and 5739.02 be amended and  35
sections 5709.58, 5721.183, 5721.193, and 5723.20 of the Revised  36
Code be enacted to read as follows:  37
       Sec. 319.48. (A) The county auditor shall maintain a real  38
property tax suspension list of tracts and lots certified to him  39
the auditor under section 323.33 of the Revised Code as being  40
charged with delinquent amounts most likely uncollectible except  41
through foreclosure or through foreclosure and forfeiture.  42
Tracts and lots on the list shall be listed in the same form and  43
order or sequence as on the general tax list of real and public  44
utility property. The list also shall include a description of  45
the tract or lot and the name of the person under whom it is  46
listed.  47
Am. S. B. No. 102  Page 3
As Passed by the Senate
       (B) When the county auditor enters current taxes and  48
delinquent amounts on the general tax list and duplicate of real  49
and public utility property under section 319.30 of the Revised  50
Code, he the auditor shall enter against a tract or lot that is  51
on the suspension list only the current taxes levied against the  52
tract or lot; he the auditor shall not enter on the general tax  53
list and duplicate the delinquent taxes, penalties, and interest  54
charged against the tract or lot. Instead, he the auditor shall  55
indicate on the general tax list and duplicate with an asterisk  56
or other marking that the tract or lot appears on the real  57
property tax suspension list, that delinquent taxes, penalties,  58
and interest stand charged against it, and that the amount of  59
the delinquency may be obtained through the county auditor or  60
treasurer.  61
       (C) If a tract or lot is foreclosed upon or foreclosed  62
upon and forfeited for payment of delinquent taxes, penalties,  63
and interest or is redeemed by the owner or another authorized  64
taxpayer, the county auditor shall immediately strike the tract  65
or lot from the real property tax suspension list.  66
       Sec. 319.54. (A) On all moneys collected by the county  67
treasurer on any tax duplicate of the county, other than estate  68
tax duplicates, and on all moneys received as advance payments  69
of personal property and classified property taxes, the county  70
auditor, on settlement with the treasurer and tax commissioner,  71
on or before the date prescribed by law for such settlement or  72
any lawful extension of such date, shall be allowed as  73
compensation for the county auditor's services the following  74
percentages:  75
       (1) On the first one hundred thousand dollars, two and  76
one-half per cent;  77
Am. S. B. No. 102  Page 4
As Passed by the Senate
       (2) On the next two million dollars, eight thousand three  78
hundred eighteen ten-thousandths of one per cent;  79
       (3) On the next two million dollars, six thousand six  80
hundred fifty-five ten-thousandths of one per cent;  81
       (4) On all further sums, one thousand six hundred sixty-  82
three ten-thousandths of one per cent.  83
       If any settlement is not made on or before the date  84
prescribed by law for such settlement or any lawful extension of  85
such date, the aggregate compensation allowed to the auditor  86
shall be reduced one per cent for each day such settlement is  87
delayed after the prescribed date. No penalty shall apply if the  88
auditor and treasurer grant all requests for advances up to  89
ninety per cent of the settlement pursuant to section 321.34 of  90
the Revised Code. The compensation allowed in accordance with  91
this section on settlements made before the dates prescribed by  92
law, or the reduced compensation allowed in accordance with this  93
section on settlements made after the date prescribed by law or  94
any lawful extension of such date, shall be apportioned ratably  95
by the auditor and deducted from the shares or portions of the  96
revenue payable to the state as well as to the county,  97
townships, municipal corporations, and school districts.  98
       (B) For the purpose of reimbursing county auditors for the  99
expenses associated with the increased number of applications  100
for reductions in real property taxes under sections 323.152 and  101
4503.065 of the Revised Code that result from the amendment of  102
those sections by Am. Sub. H.B. 119 of the 127th general  103
assembly, there shall be paid from the state's general revenue  104
fund to the county treasury, to the credit of the real estate  105
assessment fund created by section 325.31 of the Revised Code,  106
an amount equal to one per cent of the total annual amount of  107
Am. S. B. No. 102  Page 5
As Passed by the Senate
property tax relief reimbursement paid to that county under  108
sections 323.156 and 4503.068 of the Revised Code for the  109
preceding tax year. Payments made under this division shall be  110
made at the same times and in the same manner as payments made  111
under section 323.156 of the Revised Code.  112
        (C) From all moneys collected by the county treasurer on  113
any tax duplicate of the county, other than estate tax  114
duplicates, and on all moneys received as advance payments of  115
personal property and classified property taxes, there shall be  116
paid into the county treasury to the credit of the real estate  117
assessment fund created by section 325.31 of the Revised Code,  118
an amount to be determined by the county auditor, which shall  119
not exceed the percentages prescribed in divisions (C)(1) and  120
(2) of this section.  121
        (1) For payments made after June 30, 2007, and before  122
2011, the following percentages:  123
        (a) On the first five hundred thousand dollars, four per  124
cent;  125
        (b) On the next five million dollars, two per cent;  126
        (c) On the next five million dollars, one per cent;  127
        (d) On all further sums not exceeding one hundred fifty  128
million dollars, three-quarters of one per cent;  129
        (e) On amounts exceeding one hundred fifty million  130
dollars, five hundred eighty-five thousandths of one per cent.  131
        (2) For payments made in or after 2011, the following  132
percentages:  133
        (a) On the first five hundred thousand dollars, four per  134
cent;  135
Am. S. B. No. 102  Page 6
As Passed by the Senate
       (b) On the next ten million dollars, two per cent;  136
       (c) On amounts exceeding ten million five hundred thousand  137
dollars, three-fourths of one per cent.  138
       Such compensation shall be apportioned ratably by the  139
auditor and deducted from the shares or portions of the revenue  140
payable to the state as well as to the county, townships,  141
municipal corporations, and school districts.  142
       (D) Each county auditor shall receive four per cent of the  143
amount of tax collected and paid into the county treasury, on  144
property omitted and placed by the county auditor on the tax  145
duplicate.  146
       (E) On all estate tax moneys collected by the county  147
treasurer, the county auditor, on settlement annually with the  148
tax commissioner, shall be allowed, as compensation for the  149
auditor's services under Chapter 5731. of the Revised Code, two  150
per cent of the amount collected and reported that year in  151
excess of refunds distributed, for the use of the general fund  152
of the county.  153
       (F) On all cigarette license moneys collected by the  154
county treasurer, the county auditor, on settlement semiannually  155
with the treasurer, shall be allowed as compensation for the  156
auditor's services in the issuing of such licenses one-half of  157
one per cent of such moneys, to be apportioned ratably and  158
deducted from the shares of the revenue payable to the county  159
and subdivisions, for the use of the general fund of the county.  160
       (G) The county auditor shall charge and receive fees as  161
follows:  162
       (1) For deeds of land sold for taxes to be paid by the  163
purchaser, five dollars;  164
Am. S. B. No. 102  Page 7
As Passed by the Senate
       (2) For the transfer or entry of land, lot, or part of  165
lot, or the transfer or entry on or after January 1, 2000, of a  166
used manufactured home or mobile home as defined in section  167
5739.0210 of the Revised Code, fifty cents for each transfer or  168
entry, to be paid by the person requiring it;  169
       (3) For receiving statements of value and administering  170
section 319.202 of the Revised Code, one dollar, or ten cents  171
for each one hundred dollars or fraction of one hundred dollars,  172
whichever is greater, of the value of the real property  173
transferred or, for sales occurring on or after January 1, 2000,  174
the value of the used manufactured home or used mobile home, as  175
defined in section 5739.0210 of the Revised Code, transferred,  176
except no fee shall be charged when the transfer is made:  177
       (a) To or from the United States, this state, or any  178
instrumentality, agency, or political subdivision of the United  179
States or this state;  180
       (b) Solely in order to provide or release security for a  181
debt or obligation;  182
       (c) To confirm or correct a deed previously executed and  183
recorded or when a current owner on any record made available to  184
the general public on the internet or a publicly accessible  185
database and the general tax list of real and public utility  186
property and the general duplicate of real and public utility  187
property is a peace officer, parole officer, prosecuting  188
attorney, assistant prosecuting attorney, correctional employee,  189
youth services employee, firefighter, EMT, or investigator of  190
the bureau of criminal identification and investigation and is  191
changing the current owner name listed on any record made  192
available to the general public on the internet or a publicly  193
accessible database and the general tax list of real and public  194
Am. S. B. No. 102  Page 8
As Passed by the Senate
utility property and the general duplicate of real and public  195
utility property to the initials of the current owner as  196
prescribed in division (B)(1) of section 319.28 of the Revised  197
Code;  198
        (d) To evidence a gift, in trust or otherwise and whether  199
revocable or irrevocable, between husband and wife, or parent  200
and child or the spouse of either;  201
        (e) On sale for delinquent taxes or assessments;  202
        (f) Pursuant to court order, to the extent that such  203
transfer is not the result of a sale effected or completed  204
pursuant to such order;  205
        (g) Pursuant to a reorganization of corporations or  206
unincorporated associations or pursuant to the dissolution of a  207
corporation, to the extent that the corporation conveys the  208
property to a stockholder as a distribution in kind of the  209
corporation's assets in exchange for the stockholder's shares in  210
the dissolved corporation;  211
        (h) By a subsidiary corporation to its parent corporation  212
for no consideration, nominal consideration, or in sole  213
consideration of the cancellation or surrender of the  214
subsidiary's stock;  215
        (i) By lease, whether or not it extends to mineral or  216
mineral rights, unless the lease is for a term of years  217
renewable forever;  218
        (j) When the value of the real property or the  219
manufactured or mobile home or the value of the interest that is  220
conveyed does not exceed one hundred dollars;  221
        (k) Of an occupied residential property, including a  222
Am. S. B. No. 102  Page 9
As Passed by the Senate
manufactured or mobile home, being transferred to the builder of  223
a new residence or to the dealer of a new manufactured or mobile  224
home when the former residence is traded as part of the  225
consideration for the new residence or new manufactured or  226
mobile home;  227
       (l) To a grantee other than a dealer in real property or  228
in manufactured or mobile homes, solely for the purpose of, and  229
as a step in, the prompt sale of the real property or  230
manufactured or mobile home to others;  231
       (m) To or from a person when no money or other valuable  232
and tangible consideration readily convertible into money is  233
paid or to be paid for the real estate or manufactured or mobile  234
home and the transaction is not a gift;  235
       (n) Pursuant to division (B) of section 317.22 of the  236
Revised Code, or section 2113.61 of the Revised Code, between  237
spouses or to a surviving spouse pursuant to section 5302.17 of  238
the Revised Code as it existed prior to April 4, 1985, between  239
persons pursuant to section 5302.17 or 5302.18 of the Revised  240
Code on or after April 4, 1985, to a person who is a surviving,  241
survivorship tenant pursuant to section 5302.17 of the Revised  242
Code on or after April 4, 1985, or pursuant to section 5309.45  243
of the Revised Code;  244
       (o) To a trustee acting on behalf of minor children of the  245
deceased;  246
       (p) Of an easement or right-of-way when the value of the  247
interest conveyed does not exceed one thousand dollars;  248
       (q) Of property sold to a surviving spouse pursuant to  249
section 2106.16 of the Revised Code;  250
       (r) To or from an organization exempt from federal income  251
Am. S. B. No. 102  Page 10
As Passed by the Senate
taxation under section 501(c)(3) of the "Internal Revenue Code  252
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided  253
such transfer is without consideration and is in furtherance of  254
the charitable or public purposes of such organization;  255
        (s) Among the heirs at law or devisees, including a  256
surviving spouse, of a common decedent, when no consideration in  257
money is paid or to be paid for the real property or  258
manufactured or mobile home;  259
        (t) To a trustee of a trust, when the grantor of the trust  260
has reserved an unlimited power to revoke the trust;  261
        (u) To the grantor of a trust by a trustee of the trust,  262
when the transfer is made to the grantor pursuant to the  263
exercise of the grantor's power to revoke the trust or to  264
withdraw trust assets;  265
        (v) To the beneficiaries of a trust if the fee was paid on  266
the transfer from the grantor of the trust to the trustee or if  267
the transfer is made pursuant to trust provisions which became  268
irrevocable at the death of the grantor;  269
        (w) To a corporation for incorporation into a sports  270
facility constructed pursuant to section 307.696 of the Revised  271
Code;  272
        (x) Between persons pursuant to section 5302.18 of the  273
Revised Code;  274
        (y) From a county land reutilization corporation organized  275
under Chapter 1724. of the Revised Code, or its wholly owned  276
subsidiary, to a third party.  277
        (4) For the cost of publishing the delinquent manufactured  278
home tax list, and the delinquent tax list, and the delinquent  279
Am. S. B. No. 102  Page 11
As Passed by the Senate
vacant land tax list, a flat fee, as determined by the county  280
auditor, to be charged to the owner of a home on the delinquent  281
manufactured home tax list or the property owner of land on the  282
delinquent tax list or the delinquent vacant land tax list.  283
       The auditor shall compute and collect the fee. The auditor  284
shall maintain a numbered receipt system, as prescribed by the  285
tax commissioner, and use such receipt system to provide a  286
receipt to each person paying a fee. The auditor shall deposit  287
the receipts of the fees on conveyances in the county treasury  288
daily to the credit of the general fund of the county, except  289
that fees charged and received under division (G)(3) of this  290
section for a transfer of real property to a county land  291
reutilization corporation shall be credited to the county land  292
reutilization corporation fund established under section 321.263  293
of the Revised Code.  294
       The real property transfer fee provided for in division  295
(G)(3) of this section shall be applicable to any conveyance of  296
real property presented to the auditor on or after January 1,  297
1968, regardless of its time of execution or delivery.  298
       The transfer fee for a used manufactured home or used  299
mobile home shall be computed by and paid to the county auditor  300
of the county in which the home is located immediately prior to  301
the transfer.  302
       Sec. 321.261. (A) In each county treasury there shall be  303
created the treasurer's delinquent tax and assessment collection  304
fund and the prosecuting attorney's delinquent tax and  305
assessment collection fund. Except as otherwise provided in this  306
division, two and one-half per cent of all delinquent real  307
property, personal property, and manufactured and mobile home  308
taxes and assessments collected by the county treasurer shall be  309
Am. S. B. No. 102  Page 12
As Passed by the Senate
deposited in the treasurer's delinquent tax and assessment  310
collection fund, and two and one-half per cent of such  311
delinquent taxes and assessments shall be deposited in the  312
prosecuting attorney's delinquent tax and assessment collection  313
fund. The board of county commissioners shall appropriate to the  314
county treasurer from the treasurer's delinquent tax and  315
assessment collection fund, and shall appropriate to the  316
prosecuting attorney from the prosecuting attorney's delinquent  317
tax and assessment collection fund, money to the credit of the  318
respective fund, and except as provided in division (D) of this  319
section, the appropriation shall be used only for the following  320
purposes:  321
       (1) By the county treasurer or the county prosecuting  322
attorney in connection with the collection of delinquent real  323
property, personal property, and manufactured and mobile home  324
taxes and assessments, including proceedings related to  325
foreclosure of the state's lien for such taxes against such  326
property;  327
       (2) With respect to any portion of the amount appropriated  328
from the treasurer's delinquent tax and assessment collection  329
fund for the benefit of a county land reutilization corporation  330
organized under Chapter 1724. of the Revised Code, the county  331
land reutilization corporation. Upon the deposit of amounts in  332
the treasurer's delinquent tax and assessment collection fund,  333
any amounts allocated at the direction of the treasurer to the  334
support of the county land reutilization corporation shall be  335
paid out of such fund to the corporation upon a warrant of the  336
county auditor.  337
       If the balance in the treasurer's or prosecuting  338
attorney's delinquent tax and assessment collection fund exceeds  339
Am. S. B. No. 102  Page 13
As Passed by the Senate
three times the amount deposited into the fund in the preceding  340
year, the treasurer or prosecuting attorney, on or before the  341
twentieth day of October of the current year, may direct the  342
county auditor to forgo the allocation of delinquent taxes and  343
assessments to that officer's respective fund in the ensuing  344
year. If the county auditor receives such direction, the auditor  345
shall cause the portion of taxes and assessments that otherwise  346
would be credited to the fund under this section in that ensuing  347
year to be allocated and distributed among taxing units' funds  348
as otherwise provided in this chapter and other applicable law.  349
       (B) During the period of time that a county land  350
reutilization corporation is functioning as such on behalf of a  351
county, the board of county commissioners, upon the request of  352
the county treasurer, a county commissioner, or the county land  353
reutilization corporation, may designate by resolution that an  354
additional amount, not exceeding five per cent of all  355
collections of delinquent real property, personal property, and  356
manufactured and mobile home taxes and assessments, shall be  357
deposited in the treasurer's delinquent tax and assessment  358
collection county land reutilization corporation fund and  359
established under section 321.263 of the Revised Code, to be  360
available for appropriation by the board for the use of the  361
corporation. Any such amounts so deposited and appropriated  362
under this division shall be paid out of the treasurer's  363
delinquent tax and assessment collection county land  364
reutilization corporation fund to the corporation upon a warrant  365
of the county auditor.  366
       (C) Annually by the first day of December, the county  367
treasurer and the prosecuting attorney each shall submit a  368
report to the board of county commissioners regarding the use of  369
the moneys appropriated from their respective delinquent tax and  370
Am. S. B. No. 102  Page 14
As Passed by the Senate
assessment collection funds. Each report shall specify the  371
amount appropriated from the fund during the current calendar  372
year, an estimate of the amount so appropriated that will be  373
expended by the end of the year, a summary of how the amount  374
appropriated has been expended in connection with delinquent tax  375
collection activities or land reutilization, and an estimate of  376
the amount that will be credited to the fund during the ensuing  377
calendar year.  378
       The annual report of a county land reutilization  379
corporation required by section 1724.05 of the Revised Code  380
shall include information regarding the amount and use of the  381
moneys that the corporation received from the treasurer's  382
delinquent tax and assessment collection fund and the county  383
land reutilization corporation fund.  384
       (D)(1) In any county, if the county treasurer or  385
prosecuting attorney determines that the balance to the credit  386
of that officer's corresponding delinquent tax and assessment  387
collection fund exceeds the amount required to be used as  388
prescribed by division (A) of this section, the county treasurer  389
or prosecuting attorney may expend the excess to prevent  390
residential mortgage foreclosures in the county and to address  391
problems associated with other foreclosed real property. The  392
amount used for that purpose in any year may not exceed the  393
amount that would cause the fund to have a reserve of less than  394
twenty per cent of the amount expended in the preceding year for  395
the purposes of division (A) of this section.  396
       Money authorized to be expended under division (D)(1) of  397
this section shall be used to provide financial assistance in  398
the form of loans to borrowers in default on their home  399
mortgages, including for the payment of late fees, to clear  400
Am. S. B. No. 102  Page 15
As Passed by the Senate
arrearage balances, and to augment moneys used in the county's  401
foreclosure prevention program. The money also may be used to  402
assist county land reutilization corporations, municipal  403
corporations, or townships in the county, upon their application  404
to the county treasurer, prosecuting attorney, or the county  405
department of development, in the nuisance abatement of  406
deteriorated residential buildings in foreclosure, or vacant,  407
abandoned, tax-delinquent, or blighted real property, including  408
paying the costs of boarding up such buildings, lot maintenance,  409
and demolition.  410
       (2) In a county having a population of more than one  411
hundred thousand according to the department of development's  412
2006 census estimate, if the county treasurer or prosecuting  413
attorney determines that the balance to the credit of that  414
officer's corresponding delinquent tax and assessment collection  415
fund exceeds the amount required to be used as prescribed by  416
division (A) of this section, the county treasurer or  417
prosecuting attorney may expend the excess to assist county land  418
reutilization corporations, townships, or municipal corporations  419
located in the county as provided in division (D)(2) of this  420
section, provided that the combined amount so expended each year  421
in a county shall not exceed five million dollars. Upon  422
application for the funds by a county land reutilization  423
corporation, township, or municipal corporation, the county  424
treasurer or prosecuting attorney may assist the county land  425
reutilization corporation, township, or municipal corporation in  426
abating foreclosed residential nuisances, including paying the  427
costs of securing such buildings, lot maintenance, and  428
demolition. At the prosecuting attorney's discretion, the  429
prosecuting attorney also may apply the funds to costs of  430
prosecuting alleged violations of criminal and civil laws  431
Am. S. B. No. 102  Page 16
As Passed by the Senate
governing real estate and related transactions, including fraud  432
and abuse.  433
       Sec. 321.263. A county land reutilization corporation fund  434
shall be established in the county treasury of each county in  435
which a county land reutilization corporation has been organized  436
under Chapter 1724. of the Revised Code and in which. Any amount  437
in the county land reutilization corporation fund appropriated  438
by a board of county commissioners shall be paid to the  439
corporation, upon the corporation's written request, by the  440
county treasurer upon the warrant of the county auditor.  441
       If the county treasurer has made advance payments under  442
section 321.341 of the Revised Code. The, the county treasurer  443
shall credit all penalties and interest on the current year  444
unpaid taxes and the current year delinquent taxes advanced to  445
the county land reutilization corporation fund as provided under  446
section 321.341 of the Revised Code when the current year unpaid  447
taxes and current year delinquent taxes are collected.  448
       Any amount in the county land reutilization corporation  449
fund appropriated by a board of county commissioners shall be  450
paid to the corporation, upon its written request, by the county  451
treasurer upon the warrant of the county auditor. At the end of  452
the year immediately following the year in which an amount of  453
penalties and interest was deposited in the county land  454
reutilization corporation fund, any balance of that amount of  455
penalties and interest remaining in the fund shall be encumbered  456
for the repayment of any borrowed money, and interest accrued  457
thereon, that was used to make an advance payment under section  458
321.341 of the Revised Code, and that has not yet been repaid.  459
The balance remaining in the fund from any amount of penalties  460
and interest deposited in the fund shall be determined as if all  461
Am. S. B. No. 102  Page 17
As Passed by the Senate
amounts deposited into the fund are drawn from the fund on a  462
first-in, first-out basis. The amount encumbered shall not  463
exceed the county's aggregate liability for the borrowed money  464
and interest, and shall be determined as if the liability were  465
to be discharged on the termination or maturity date of the  466
instrument under which the money was borrowed. If the balance of  467
penalties and interest is not or will not be reserved for  468
appropriation or reappropriation to the corporation in a  469
succeeding fiscal year, it shall be transferred by the county  470
treasurer to the undivided general tax fund of the county. Such  471
amounts of penalties and interest shall be apportioned and  472
distributed to the appropriate taxing districts in the same  473
manner as the distribution of delinquent taxes and assessments.  474
       Sec. 321.343. A county treasurer of a county in which a  475
county land reutilization corporation has been organized under  476
Chapter 1724. of the Revised Code may enter into an agreement  477
with the county land reutilization corporation for the benefit  478
of the holders of debt obligations of the corporation for the  479
repayment of which will be pledged the penalties and interest on  480
current year unpaid taxes and current year delinquent taxes, as  481
defined in and available under section 321.341 of the Revised  482
Code. The pledge agreement may include, without limitation, a  483
pledge by the county treasurer of and a grant of a security  484
interest in the penalties and interest deposited into the county  485
land reutilization corporation fund to the payment of debt  486
service on the debt obligations and a covenant of the county  487
treasurer to continue to make the special tax advances  488
authorized under section 321.341 of the Revised Code when the  489
debt obligations remain outstanding if necessary to generate  490
from the penalties and interest at least the amount needed to  491
pay the debt service on the debt obligations when due. The  492
Am. S. B. No. 102  Page 18
As Passed by the Senate
penalties and interest so pledged and so deposited are  493
immediately subject to the pledge and security interest without  494
any physical delivery thereof or further act. The pledge and  495
security interest are valid, binding, and enforceable against  496
all parties having claims of any kind against the county land  497
reutilization corporation or the county treasurer, irrespective  498
of notice thereof, and such pledge and grant of a security  499
interest creates a perfected security interest for all purposes  500
of Chapter 1309. of the Revised Code, without the necessity for  501
separation or delivery or possession of the pledged penalties  502
and interest, or for the filing or recording of the document by  503
which the pledge and security interest are created. The  504
penalties and interest so deposited may be applied to the  505
purposes for which pledged without necessity for any act of  506
appropriation. The performance under this pledge agreement is  507
expressly determined and declared to be a duty specifically  508
enjoined by law upon the county treasurer and each officer and  509
employee having authority to perform the duty of the county  510
treasurer resulting from an office, trust, or station, within  511
the meaning of section 2731.01 of the Revised Code, enforceable  512
by writ of mandamus.  513
       Sec. 323.25. (A) When taxes charged against an entry on  514
the tax duplicate, or any part of those taxes, are not paid  515
within sixty days after delivery of the delinquent land  516
duplicate to the county treasurer as prescribed by section  517
5721.011 of the Revised Code, the county treasurer shall enforce  518
the lien for the taxes by civil action in the treasurer's  519
official capacity as treasurer, for the sale of such premises in  520
the same way mortgage liens are enforced or for the transfer of  521
such premises to an electing subdivision pursuant to section  522
323.28 or 323.78 of the Revised Code, in the court of common  523
Am. S. B. No. 102  Page 19
As Passed by the Senate
pleas of the county, or in a municipal court with jurisdiction,  524
or in the county board of revision with jurisdiction pursuant to  525
section 323.66 of the Revised Code. Nothing in this section  526
prohibits the treasurer from instituting such an action before  527
the delinquent tax list or delinquent vacant land tax list that  528
includes the premises has been published pursuant to division  529
(B) of section 5721.03 of the Revised Code if the list is not  530
published within the time prescribed by that division.  531
       (B) After the civil action has been instituted, but before  532
the expiration of the applicable redemption period, any person  533
entitled to redeem the land may do so by tendering to the county  534
treasurer an amount sufficient, as determined by the court or  535
board of revision, to pay the taxes, assessments, penalties,  536
interest, and charges then due and unpaid, and the costs  537
incurred in the civil action, and by demonstrating that the  538
property is in compliance with all applicable zoning  539
regulations, land use restrictions, and building, health, and  540
safety codes.  541
       (C) If the delinquent land duplicate lists minerals or  542
rights to minerals listed pursuant to sections 5713.04, 5713.05,  543
and 5713.06 of the Revised Code, the county treasurer may  544
enforce the lien for taxes against such minerals or rights to  545
minerals by civil action, in the treasurer's official capacity  546
as treasurer, in the manner prescribed by this section, or  547
proceed as provided under section 5721.46 of the Revised Code.  548
       (D) If service by publication is necessary, instead of as  549
provided by the Rules of Civil Procedure, such publication shall  550
either be made (1) once a week for three consecutive weeks in a  551
newspaper of general circulation in the county or (2) once in a  552
newspaper of general circulation in the county and, beginning  553
Am. S. B. No. 102  Page 20
As Passed by the Senate
one week thereafter, on a web site of the county or of the  554
court, as selected by the clerk of the court. Publication on the  555
web site shall continue until one year after the date a finding  556
is entered under section 323.28 of the Revised Code with respect  557
to such property. Any notices published on a web site shall  558
identify the date the notice is first published on the web site.  559
If proceeding under division (D)(1) of this section, the second  560
and third publication of the notice may be abbreviated as  561
authorized under section 7.16 of the Revised Code.  562
       Service shall be complete, if proceeding under division  563
(D)(1) of this section, at the expiration of three weeks after  564
the date of the first publication or, if proceeding under  565
division (D)(2) of this section, the date that is two weeks  566
after the clerk causes the notice to be published on the  567
selected web site. If the prosecuting attorney determines that  568
service upon a defendant may be obtained ultimately only by  569
publication, the prosecuting attorney may cause service to be  570
made simultaneously by certified mail, return receipt requested,  571
ordinary mail, and publication.  572
       (E) The county treasurer shall not enforce the lien for  573
taxes against real property to which any of the following  574
applies:  575
       (1) The real property is the subject of an application for  576
exemption from taxation under section 5715.27 of the Revised  577
Code and does not appear on the delinquent land duplicate;  578
       (2) The real property is the subject of a valid delinquent  579
tax contract under section 323.31 of the Revised Code for which  580
the county treasurer has not made certification to the county  581
auditor that the delinquent tax contract has become void in  582
accordance with that section;  583
Am. S. B. No. 102  Page 21
As Passed by the Senate
       (3) A tax certificate respecting that property has been  584
sold under section 5721.32 or 5721.33 of the Revised Code;  585
provided, however, that nothing in this division shall prohibit  586
the county treasurer or the county prosecuting attorney from  587
enforcing the lien of the state and its political subdivisions  588
for taxes against a certificate parcel with respect to any or  589
all of such taxes that at the time of enforcement of such lien  590
are not the subject of a tax certificate.  591
       (F) Upon application of the plaintiff, the court shall  592
advance such cause on the docket, so that it may be first heard.  593
       The court may order that the proceeding be transferred to  594
the county board of revision if so authorized under section  595
323.691 of the Revised Code.  596
       Sec. 323.26. Having made named the proper parties in a  597
suit under section 323.25 of the Revised Code, it shall be  598
sufficient for the county treasurer to allege in the treasurer's  599
petition that the taxes are charged on the tax duplicate against  600
lands, lots, or parcels thereof, the amount of the taxes, and  601
that the taxes are unpaid, and the treasurer shall not be  602
required to set forth in the petition any other or further  603
special matter relating to such taxes. A certified copy of the  604
entry on the tax duplicate or an affidavit from the county  605
treasurer or deputy treasurer describing the lands, lots, or  606
parcels and the amount of the taxes, assessments, charges,  607
interest, and penalties due and unpaid, and stating that the  608
amount has been certified by the auditor to the county treasurer  609
as delinquent shall be prima-facie evidence of such allegations  610
and the validity of the taxes. In the petition, the county  611
treasurer of a county in which a county land reutilization  612
corporation is organized under Chapter 1724. of the Revised Code  613
Am. S. B. No. 102  Page 22
As Passed by the Senate
may invoke the alternative redemption period provided under  614
section 323.78 of the Revised Code. Notwithstanding the  615
provisions for sale of property foreclosed under Chapters 323.  616
and 5721. of the Revised Code, if the treasurer's petition  617
invokes the alternative redemption period, upon the expiration  618
of the alternative redemption period, title to the parcels may  619
be transferred by deed to a municipal corporation, county,  620
township, school district, or a county land reutilization  621
corporation in accordance with section 323.78 of the Revised  622
Code.  623
        Sec. 323.28. (A) A finding shall be entered in a  624
proceeding under section 323.25 of the Revised Code for taxes,  625
assessments, penalties, interest, and charges due and payable at  626
the time the deed of real property sold or transferred under  627
this section is transferred to the purchaser or transferee, plus  628
the cost of the proceeding. For purposes of determining such  629
amount, the county treasurer may estimate the amount of taxes,  630
assessments, interest, penalties, charges, and costs that will  631
be payable at the time the deed of the property is transferred  632
to the purchaser or transferee.  633
        The court of common pleas, or a municipal court with  634
jurisdiction, or the county board of revision with jurisdiction  635
pursuant to section 323.66 of the Revised Code shall order such  636
premises to be transferred pursuant to division (E) of this  637
section or shall order such premises to be sold for payment of  638
the finding, but for not less than either of the following,  639
unless the county treasurer applies for an appraisal:  640
        (1) The total amount of such finding;  641
        (2) The fair market appraised value of the premises, as  642
determined by the county auditor for taxation purposes, plus the  643
Am. S. B. No. 102  Page 23
As Passed by the Senate
cost of the proceeding.  644
       If the county treasurer applies for an appraisal, the  645
premises shall be appraised in the manner provided by section  646
2329.17 of the Revised Code, and shall be sold for at least two-  647
thirds of the appraised value.  648
       Notwithstanding the minimum sales price provisions of  649
divisions (A)(1) and (2) of this section to the contrary, a  650
parcel sold pursuant to this section shall not be sold for less  651
than the amount described in division (A)(1) of this section if  652
the highest bidder is the owner of record of the parcel  653
immediately prior to the judgment of foreclosure or a member of  654
the following class of parties connected to that owner: a member  655
of that owner's immediate family, a person with a power of  656
attorney appointed by that owner who subsequently transfers the  657
parcel to the owner, a sole proprietorship owned by that owner  658
or a member of the owner's immediate family, or partnership,  659
trust, business trust, corporation, or association in which the  660
owner or a member of the owner's immediate family owns or  661
controls directly or indirectly more than fifty per cent. If a  662
parcel sells for less than the amount described in division (A)  663
(1) of this section, the officer conducting the sale shall  664
require the buyer to complete an affidavit stating that the  665
buyer is not the owner of record immediately prior to the  666
judgment of foreclosure or a member of the specified class of  667
parties connected to that owner, and the affidavit shall become  668
part of the court records of the proceeding. If the county  669
auditor discovers within three years after the date of the sale  670
that a parcel was sold to that owner or a member of the  671
specified class of parties connected to that owner for a price  672
less than the amount so described, and if the parcel is still  673
owned by that owner or a member of the specified class of  674
Am. S. B. No. 102  Page 24
As Passed by the Senate
parties connected to that owner, the auditor within thirty days  675
after such discovery shall add the difference between that  676
amount and the sale price to the amount of taxes that then stand  677
charged against the parcel and is payable at the next succeeding  678
date for payment of real property taxes. As used in this  679
paragraph, "immediate family" means a spouse who resides in the  680
same household and children.  681
       (B) From the proceeds of the sale the costs shall be first  682
paid, next the amount found due for taxes, then the amount of  683
any taxes accruing after the entry of the finding and before the  684
deed of the property is transferred to the purchaser following  685
the sale, all of which taxes shall be deemed satisfied, though  686
the amount applicable to them is deficient, and any balance  687
shall be distributed according to section 5721.20 of the Revised  688
Code. No statute of limitations shall apply to such action. Upon  689
sale, all liens for taxes due at the time the deed of the  690
property is transferred to the purchaser following the sale, and  691
liens subordinate to liens for taxes, shall be deemed satisfied  692
and discharged unless otherwise provided by the order of sale.  693
       (C) If the county treasurer's estimate of the amount of  694
the finding under division (A) of this section exceeds the  695
amount of taxes, assessments, interest, penalties, and costs  696
actually payable when the deed is transferred to the purchaser,  697
the officer who conducted the sale shall refund to the purchaser  698
the difference between the estimate and the amount actually  699
payable. If the amount of taxes, assessments, interest,  700
penalties, and costs actually payable when the deed is  701
transferred to the purchaser exceeds the county treasurer's  702
estimate, the officer shall certify the amount of the excess to  703
the treasurer, who shall enter that amount on the real and  704
public utility property tax duplicate opposite the property; the  705
Am. S. B. No. 102  Page 25
As Passed by the Senate
amount of the excess shall be payable at the next succeeding  706
date prescribed for payment of taxes in section 323.12 of the  707
Revised Code, and shall not be deemed satisfied and discharged  708
pursuant to division (B) of this section.  709
       (D) Premises ordered to be sold under this section but  710
remaining unsold for want of bidders after being offered for  711
sale on two separate occasions, not less than two weeks apart,  712
or after being offered for sale on one occasion in the case of  713
abandoned land as defined in section 323.65 of the Revised Code  714
or nonproductive land as defined in section 5722.01 of the  715
Revised Code, shall be forfeited to the state or to a political  716
subdivision, school district, or county land reutilization  717
corporation pursuant to Chapter 5722. or section 5723.01 of the  718
Revised Code, and shall be disposed of pursuant to Chapter 5722.  719
or 5723. of the Revised Code.  720
       (E) (E)(1) As used in division (E) of this section:  721
       (a) "Abandoned land" has the same meaning as in section  722
323.65 of the Revised Code;  723
       (b) "Nonproductive land" and "electing subdivision" have  724
the same meanings as in section 5722.01 of the Revised Code.  725
       (2) Notwithstanding section 5722.03 of the Revised Code,  726
and subject to section 5721.193 of the Revised Code, if the  727
complaint alleges that the property is delinquent vacant land as  728
defined in section 5721.01 of the Revised Code, abandoned lands  729
as defined in section 323.65 of the Revised Code, land or lands  730
described in division (F) of section 5722.01 of the Revised  731
Codenonproductive land, and if an electing subdivision indicates  732
its desire to acquire the parcel by way of an affidavit filed in  733
the case prior to the adjudication of foreclosure, and if the  734
Am. S. B. No. 102  Page 26
As Passed by the Senate
value of the taxes, assessments, penalties, interest, and all  735
other charges and costs of the action exceed the auditor's fair  736
market appraised value of the parcel for taxation purposes, then  737
the court or board of revision having jurisdiction over the  738
matter on motion of the plaintiff, or on the court's or board's  739
own motion, shall, upon any adjudication of foreclosure, order,  740
without appraisal and without sale, the fee simple title of the  741
property to be transferred to and vested in an electing  742
subdivision as defined in division (A) of section 5722.01 of the  743
Revised Code. For purposes of determining whether the taxes,  744
assessments, penalties, interest, and all other charges and  745
costs of the action exceed the actual fair market value of the  746
parcel, the auditor's most current valuation shall be rebuttably  747
presumed to be, and constitute prima-facie evidence of, the fair  748
market value of the parcel. In such case, the  749
       (3) The filing for journalization of a decree of  750
foreclosure ordering that direct transfer without appraisal or  751
sale shall constitute constitutes confirmation of the transfer  752
and thereby terminate terminates any further statutory or common  753
law right of redemption.  754
       (4) Upon the journalization of a decree of foreclosure  755
ordering direct transfer without appraisal and sale pursuant to  756
division (E)(2) of this section, the sheriff shall execute and  757
record a deed transferring the property to the electing  758
subdivision named in the order, subject to division (H) of  759
section 5721.19 of the Revised Code. Once the deed is recorded,  760
title to the property is incontestable in the electing  761
subdivision and free and clear of all liens for taxes,  762
penalties, interest, charges, assessments, and all other liens  763
and encumbrances, except for easements and covenants of record  764
running with the land and created prior to the time at which the  765
Am. S. B. No. 102  Page 27
As Passed by the Senate
taxes or assessments, for the nonpayment of which the abandoned  766
land or nonproductive land was transferred to the electing  767
subdivision, became due and payable.  768
       (F) Whenever the officer charged to conduct the sale  769
offers any parcel for sale, the officer first shall read aloud a  770
complete legal description of the parcel, or in the alternative,  771
may read aloud only a summary description and a parcel number if  772
the county has adopted a permanent parcel number system and if  773
the advertising notice published prior to the sale includes a  774
complete legal description or indicates where the complete legal  775
description may be obtained.  776
       Sec. 323.31. (A)(1) A person who owns agricultural real  777
property or owns and occupies residential real property or a  778
manufactured or mobile home that does not have an outstanding  779
tax lien certificate or judgment of foreclosure against it, and  780
a person who is a vendee of such property under a purchase  781
agreement or land contract and who occupies the property, shall  782
have at least one opportunity to pay any delinquent or unpaid  783
current taxes, or both, charged against the property by entering  784
into a written delinquent tax contract with the county treasurer  785
in a form prescribed or approved by the tax commissioner.  786
Subsequent opportunities to enter into a delinquent tax contract  787
shall be at the county treasurer's sole discretion.  788
       (2) The treasurer may enter into a delinquent tax contract  789
in accordance with division (A) of this section with an owner or  790
vendee of real property, other than residential real property or  791
a manufactured or mobile home that is occupied by the owner, and  792
other than agricultural real property.  793
       (3) The delinquent tax contract described in division (A)  794
of this section may be entered into at any time prior to an  795
Am. S. B. No. 102  Page 28
As Passed by the Senate
adjudication of foreclosure pursuant to proceedings by the  796
county treasurer and the county prosecuting attorney pursuant to  797
section 323.25 or 323.65 to 323.79 of the Revised Code or by the  798
county prosecuting attorney pursuant to section 5721.18 of the  799
Revised Code, the adjudication of foreclosure pursuant to  800
proceedings by a private attorney pursuant to section 5721.37 of  801
the Revised Code, the commencement of foreclosure and forfeiture  802
proceedings pursuant to section 5721.14 of the Revised Code, or  803
the commencement of collection proceedings pursuant to division  804
(H) of section 4503.06 of the Revised Code by the filing of a  805
civil action as provided in that division. A duplicate copy of  806
each delinquent tax contract shall be filed with the county  807
auditor, who shall attach the copy to the delinquent land tax  808
certificate, delinquent vacant land tax certificate, or the  809
delinquent manufactured home tax list, or who shall enter an  810
asterisk in the margin next to the entry for the tract or lot on  811
the master list of delinquent tracts, master list of delinquent  812
vacant tracts, or next to the entry for the home on the  813
delinquent manufactured home tax list, prior to filing it with  814
the prosecuting attorney under section 5721.13 of the Revised  815
Code, or, in the case of the delinquent manufactured home tax  816
list, prior to delivering it to the county treasurer under  817
division (H)(2) of section 4503.06 of the Revised Code. If the  818
delinquent tax contract is entered into after the certificate or  819
the master list has been filed with the prosecuting attorney,  820
the treasurer shall file the duplicate copy with the prosecuting  821
attorney.  822
       (4) A delinquent tax contract entered into under division  823
(A) of this section shall provide for the payment of any  824
delinquent or unpaid current taxes, or both, in installments  825
over a period, beginning on the date of the first payment made  826
Am. S. B. No. 102  Page 29
As Passed by the Senate
under the contract, not to exceed one of the following:  827
       (a) Five years for a person entering into a contract on  828
the basis of residential real property the person owns and  829
occupies, except the period shall be not less than two years if  830
the person so requests;  831
       (b) Ten years for a person entering into a contract on the  832
basis of a qualifying athletic complex, as defined in section  833
5709.57 of the Revised Code;  834
       (c) Five years for a person entering into a contract on  835
the basis of property other than that described in division (A)  836
(4)(a) or (b) of this section.  837
       (5) For each delinquent tax contract entered into under  838
division (A) of this section, the county treasurer shall  839
determine and shall specify in the delinquent tax contract the  840
number of installments, the amount of each installment, and the  841
schedule for payment of the installments. Except as otherwise  842
provided for taxes, penalties, and interest under division (B)  843
of section 319.43 of the Revised Code, the part of each  844
installment payment representing taxes and penalties and  845
interest thereon shall be apportioned among the several taxing  846
districts in the same proportion that the amount of taxes levied  847
by each district against the entry in the preceding tax year  848
bears to the taxes levied by all such districts against the  849
entry in the preceding tax year. The part of each payment  850
representing assessments and other charges shall be credited to  851
those items in the order in which they became due. Each payment  852
made to a taxing district shall be apportioned among the taxing  853
district's several funds for which taxes or assessments have  854
been levied.  855
Am. S. B. No. 102  Page 30
As Passed by the Senate
        (6) When an installment payment is not received by the  856
treasurer when due under a delinquent tax contract entered into  857
under division (A) of this section or any current taxes or  858
special assessments charged against the property become unpaid,  859
the delinquent tax contract becomes void unless the treasurer  860
permits a new delinquent tax contract to be entered into; if the  861
treasurer does not permit a new delinquent tax contract to be  862
entered into, the treasurer shall certify to the auditor that  863
the delinquent tax contract has become void.  864
        (7) Upon receipt of certification described in division  865
(A)(6) of this section, the auditor shall destroy the duplicate  866
copy of the voided delinquent tax contract. If such copy has  867
been filed with the prosecuting attorney, the auditor  868
immediately shall deliver the certification to the prosecuting  869
attorney, who shall attach it to the appropriate certificate and  870
the duplicate copy of the voided delinquent tax contract or  871
strike through the asterisk entered in the margin of the master  872
list next to the entry for the tract or lot that is the subject  873
of the voided delinquent tax contract. The prosecuting attorney  874
then shall institute a proceeding to foreclose the lien of the  875
state in accordance with section 323.25, sections 323.65 to  876
323.79, or section 5721.18 of the Revised Code or, in the case  877
of delinquent vacant land, a foreclosure proceeding in  878
accordance with section 323.25, sections 323.65 to 323.79, or  879
section 5721.18 of the Revised Code, or a foreclosure and  880
forfeiture proceeding in accordance with section 5721.14 of the  881
Revised Code. In the case of a manufactured or mobile home, the  882
county treasurer shall cause a civil action to be brought as  883
provided under division (H) of section 4503.06 of the Revised  884
Code.  885
        (B) If there is an outstanding tax certificate respecting  886
Am. S. B. No. 102  Page 31
As Passed by the Senate
a delinquent parcel under section 5721.32 or 5721.33 of the  887
Revised Code, a written delinquent tax contract may not be  888
entered into under this section. To redeem a tax certificate in  889
installments, the owner or other person seeking to redeem the  890
tax certificate shall enter into a redemption payment plan under  891
division (C) of section 5721.38 of the Revised Code.  892
       (C) As used in this section, "unpaid current taxes" means  893
any current taxes charged on the general tax list and duplicate  894
of real and public utility property or the manufactured home tax  895
list and duplicate that remain unpaid after the last day  896
prescribed for payment of the first installment of such taxes  897
without penalty, and any penalties associated with such taxes.  898
       Sec. 323.33. If a county treasurer determines, for a tract  899
or lot of real property on the delinquent land list and  900
duplicate on which no taxes have been paid for at least five  901
years, that the delinquent amounts are most likely uncollectible  902
except through foreclosure or through foreclosure and  903
forfeiture, he the treasurer may certify that determination  904
together with his the treasurer's reasons for it to the county  905
board of revision and the prosecuting attorney. If the board of  906
revision and the prosecuting attorney determine that the  907
delinquent amounts are most likely uncollectible except through  908
foreclosure or through foreclosure and forfeiture, they shall  909
certify that determination to the county auditor. Upon receipt  910
of the determination, the county auditor shall place the tract  911
or lot on the real property tax suspension list maintained under  912
section 319.48 of the Revised Code.  913
       Sec. 323.47. (A) If land held by tenants in common is sold  914
upon proceedings in partition, or taken by the election of any  915
of the parties to such proceedings, or real estate is sold by  916
Am. S. B. No. 102  Page 32
As Passed by the Senate
administrators, executors, guardians, or trustees, the court  917
shall order that the taxes, penalties, and assessments then due  918
and payable, and interest on those taxes, penalties, and  919
assessments, that are or will be a lien on such land or real  920
estate as of the date of the sale or election, be discharged out  921
of the proceeds of such sale or election, but only to the extent  922
of those proceeds. For purposes of determining such amount, the  923
county treasurer may estimate the amount of taxes, assessments,  924
interest, and penalties that will be payable as of the date of  925
the sale or election. If the county treasurer's estimate exceeds  926
the amount of taxes, assessments, interest, and penalties  927
actually payable as of that date, the plaintiff in the action  928
resulting in a sale or election, may request that the county  929
treasurer refund that excess to holders of the next lien  930
interests according to the confirmation of sale or election or,  931
if all liens are satisfied, that the treasurer remit that excess  932
to the court for distribution. If the amount of taxes,  933
assessments, interest, and penalties actually payable at the  934
time of the sale or election exceeds the county treasurer's  935
estimate, or the proceeds are insufficient to satisfy that  936
estimate, the officer who conducted the sale shall certify the  937
amount of the excess to the treasurer, who shall enter that  938
amount on the real and public utility property tax duplicate  939
opposite the property; the amount of the excess shall be payable  940
at the next succeeding date prescribed for payment of taxes in  941
section 323.12 of the Revised Code.  942
       If the plaintiff in an action that results in a sale or  943
election in accordance with this division is the land's or real  944
estate's purchaser or electing party, the court shall not order  945
a deduction for the taxes, assessments, interest, and penalties,  946
the lien for which attaches before the date of sale or election  947
Am. S. B. No. 102  Page 33
As Passed by the Senate
but that are not yet determined, assessed, and levied from the  948
proceeds of the sale or election, unless such deduction is  949
approved by that purchaser or electing party. The officer who  950
conducted the sale shall certify that such amount was not paid  951
from the proceeds to the county treasurer, who shall enter that  952
amount on the real and public utility property tax duplicate  953
opposite the property; this amount shall be payable at the next  954
succeeding date prescribed for payment of taxes in section  955
323.12 of the Revised Code.  956
       Taxes, assessments, interest, and penalties that are not  957
paid on the date of that sale or election, including any amount  958
that becomes due and payable after the date of the sale or  959
election or that remains unpaid because proceeds of a sale or  960
election are insufficient to pay those amounts, continue to be a  961
lien on the property as provided under section 323.11 of the  962
Revised Code.  963
       (B)(1) Except as provided in division (B)(2) or (3) of  964
this section, if real estate is sold at judicial sale, the court  965
shall order that the total of the following amounts shall be  966
discharged out of the proceeds of the sale but only to the  967
extent of such proceeds:  968
       (a) Taxes, assessments, interest, and penalties, the lien  969
for which attaches before the date of sale but that are not yet  970
determined, assessed, and levied for the year that includes the  971
date of sale, apportioned pro rata to the part of that year that  972
precedes the date of sale;  973
       (b) All other taxes, assessments, penalties, and interest  974
the lien for which attached for a prior tax year but that have  975
not been paid on or before the date of sale.  976
Am. S. B. No. 102  Page 34
As Passed by the Senate
       (2) The county treasurer may estimate the amount in  977
division (B)(1)(a) of this section before the confirmation of  978
sale or an amended entry confirming the sale is filed. If the  979
county treasurer's estimate exceeds the amount in division (B)  980
(1)(a) of this section, the judgment creditor may request that  981
the county treasurer refund that excess to holders of the next  982
lien interests according to the confirmation of sale or, if all  983
liens are satisfied, that the treasurer remit that excess to the  984
court for distribution. If the actual amount exceeds the county  985
treasurer's estimate, the officer who conducted the sale shall  986
certify the amount of the excess to the treasurer, who shall  987
enter that amount on the real and public utility property tax  988
duplicate opposite the property; the amount of the excess shall  989
be payable at the next succeeding date prescribed for payment of  990
taxes in section 323.12 of the Revised Code.  991
       If the judgment creditor in an action that results in a  992
sale in accordance with division (B) of this section is the real  993
estate's purchaser, the court shall not order a deduction for  994
the taxes, assessments, interest, and penalties, the lien for  995
which attaches before the date of sale but that are not yet  996
determined, assessed, and levied from the proceeds of the sale  997
unless such deduction is approved by that purchaser. The officer  998
who conducted the sale shall certify that such amount was not  999
paid from the proceeds to the county treasurer, who shall enter  1000
that amount on the real and public utility property tax  1001
duplicate opposite the property; this amount shall be payable at  1002
the next succeeding date prescribed for payment of taxes in  1003
section 323.12 of the Revised Code.  1004
       Taxes, assessments, interest, and penalties that are not  1005
paid on the date of that sale, including any amount that becomes  1006
due and payable after the date of the sale, continue to be a  1007
Am. S. B. No. 102  Page 35
As Passed by the Senate
lien on the property as provided under section 323.11 of the  1008
Revised Code.  1009
       (3) The amounts described in division (B)(1) of this  1010
section shall not be discharged out of the proceeds of a  1011
judicial sale, but shall instead be deemed to be satisfied and  1012
extinguished upon confirmation of sale, if both of the following  1013
conditions apply:  1014
       (a) The real estate is sold pursuant to a foreclosure  1015
proceeding other than a tax foreclosure proceeding initiated by  1016
the county treasurer under section 323.25, sections 323.65 to  1017
323.79, or Chapter 5721. of the Revised Code, a tax lien  1018
certificate foreclosure proceeding initiated by a certificate  1019
holder under sections 5721.30 to 5721.43 of the Revised Code, or  1020
a foreclosure of a receiver's lien initiated by a receiver under  1021
section 3767.41 of the Revised Code.  1022
       (b) A county land reutilization corporation organized  1023
under Chapter 1724. of the Revised Code is both the purchaser of  1024
the real estate and the judgment creditor or assignee of all  1025
rights, title, and interest in the judgment arising from the  1026
foreclosure proceeding.  1027
       (4) The amounts described in division (B)(1) of this  1028
section, to the extent they cannot be satisfied out of the  1029
proceeds of a judicial sale arising from foreclosure on a  1030
receiver's lien, shall be deemed to be satisfied and  1031
extinguished upon the confirmation of sale. As used in this  1032
division and division (B)(3)(a) of this section, "receiver's  1033
lien" means the lien of a receiver, appointed pursuant to  1034
divisions (C)(2) and (3) of section 3767.41 of the Revised Code  1035
that is acquired pursuant to division (H)(2)(b) of that section  1036
for any unreimbursed expenses and other amounts paid in  1037
Am. S. B. No. 102  Page 36
As Passed by the Senate
accordance with division (F) of that section by the receiver and  1038
for the fees of the receiver approved pursuant to division (H)  1039
(1) of that section.  1040
        Sec. 323.65. As used in sections 323.65 to 323.79 of the  1041
Revised Code:  1042
        (A) "Abandoned land" means delinquent lands or delinquent  1043
vacant lands, including any improvements on the lands, that are  1044
unoccupied and that first appeared on the list compiled under  1045
division (C) of section 323.67 of the Revised Code, or the  1046
delinquent tax list or delinquent vacant land tax list compiled  1047
under section 5721.03 of the Revised Code, at whichever of the  1048
following times is applicable:  1049
        (1) In the case of lands other than agricultural lands, at  1050
any time after the county auditor makes the certification of the  1051
delinquent land list under section 5721.011 of the Revised Code;  1052
        (2) In the case of agricultural lands, at any time after  1053
two years after the county auditor makes the certification of  1054
the delinquent land list under section 5721.011 of the Revised  1055
Code.  1056
        (B) "Agricultural land" means lands on the agricultural  1057
land tax list maintained under section 5713.33 of the Revised  1058
Code.  1059
        (C) "Clerk of court" means the clerk of the court of  1060
common pleas of the county in which specified abandoned land is  1061
located.  1062
        (D) "Delinquent lands" and "delinquent vacant lands" have  1063
has the same meanings meaning as in section 5721.01 of the  1064
Revised Code.  1065
Am. S. B. No. 102  Page 37
As Passed by the Senate
       (E) "Impositions" means delinquent taxes, assessments,  1066
penalties, interest, costs, reasonable attorney's fees of a  1067
certificate holder, applicable and permissible costs of the  1068
prosecuting attorney of a county or designated counsel hired by  1069
the prosecuting attorney, and other permissible charges against  1070
abandoned land.  1071
       (F)(1) "Unoccupied," with respect to a parcel of land,  1072
means any of the following:  1073
       (a) No building, structure, land, or other improvement  1074
that is subject to taxation and that is located on the parcel is  1075
physically inhabited as a dwelling;  1076
       (b) No trade or business is actively being conducted on  1077
the parcel by the owner, a tenant, or another party occupying  1078
the parcel pursuant to a lease or other legal authority, or in a  1079
building, structure, or other improvement that is subject to  1080
taxation and that is located on the parcel;  1081
       (c) The parcel is uninhabited and there are no signs that  1082
it is undergoing a change in tenancy and remains legally  1083
habitable, or that it is undergoing improvements, as indicated  1084
by an application for a building permit or other facts  1085
indicating that the parcel is experiencing ongoing improvements.  1086
       (2) For purposes of division (F)(1) of this section, it is  1087
prima-facie evidence and a rebuttable presumption that may be  1088
rebutted to the county board of revision that a parcel of land  1089
is unoccupied if, at the time the county auditor makes the  1090
certification under section 5721.011 of the Revised Code , the  1091
parcel is not agricultural land, and two or more of the  1092
following are alleged in the complaint or by affidavit to apply:  1093
       (a) At the time of the inspection of the parcel by a  1094
Am. S. B. No. 102  Page 38
As Passed by the Senate
county, municipal corporation, or township in which the parcel  1095
is located, no person, trade, or business inhabits, or is  1096
visibly present from an exterior inspection of, the parcel.  1097
       (b) No utility connections, including, but not limited to,  1098
water, sewer, natural gas, or electric connections, service the  1099
parcel, or no such utility connections are actively being billed  1100
by any utility provider regarding the parcel.  1101
       (c) The parcel or any improvement thereon is boarded up or  1102
otherwise sealed because, immediately prior to being boarded up  1103
or sealed, it was deemed by a political subdivision pursuant to  1104
its municipal, county, state, or federal authority to be open,  1105
vacant, or vandalized.  1106
       (d) The parcel or any improvement thereon is, upon visible  1107
inspection, insecure, vacant, or vandalized.  1108
       (G) "Community development organization" means a nonprofit  1109
corporation that is formed or organized under Chapter 1702. or  1110
1724. of the Revised Code and to which both of the following  1111
apply:  1112
       (1) The organization is in good standing under law at the  1113
time the county auditor makes the certification under section  1114
5721.011 of the Revised Code and has remained in good standing  1115
uninterrupted for at least the two years immediately preceding  1116
the time of that certification or, in the case of a county land  1117
reutilization corporation, has remained so from the date of  1118
organization if less than two years.  1119
       (2) As of the time the county auditor makes the  1120
certification under section 5721.011 of the Revised Code, the  1121
organization has received from the county, municipal  1122
corporation, or township in which abandoned land is located  1123
Am. S. B. No. 102  Page 39
As Passed by the Senate
official authority or agreement by a duly authorized officer of  1124
that county, municipal corporation, or township to accept the  1125
owner's fee simple interest in the abandoned land and to the  1126
abandoned land being foreclosed, and that official authority or  1127
agreement had been delivered to the county treasurer or county  1128
board of revision in a form that will reasonably confirm the  1129
county's, municipal corporation's, or township's assent to  1130
transfer the land to that community development organization  1131
under section 323.74 323.71 or 323.78 of the Revised Code. No  1132
such official authority or agreement by a duly authorized  1133
officer of a county, municipal corporation, or township must be  1134
received if a county land reutilization corporation is  1135
authorized to receive tax-foreclosed property under its articles  1136
of incorporation, regulations, or Chapter 1724. of the Revised  1137
Code.  1138
        (H) "Certificate holder" has the same meaning as in  1139
section 5721.30 of the Revised Code.  1140
        (I) "Abandoned land list" means the list of abandoned  1141
lands compiled under division (A) of section 323.67 of the  1142
Revised Code.  1143
        (J) "Alternative redemption period," in any action to  1144
foreclose the state's lien for unpaid delinquent taxes,  1145
assessments, charges, penalties, interest, and costs on a parcel  1146
of real property pursuant to section 323.25, sections 323.65 to  1147
323.79, or section 5721.18 of the Revised Code, means twenty-  1148
eight days after an adjudication of foreclosure of the parcel is  1149
journalized by a court or county board of revision having  1150
jurisdiction over the foreclosure proceedings. Upon Subject to  1151
section 5721.193 of the Revised Code, upon the expiration of the  1152
alternative redemption period, the right and equity of  1153
Am. S. B. No. 102  Page 40
As Passed by the Senate
redemption of any owner or party shall terminate without further  1154
order of the court or board of revision. As used in any section  1155
of the Revised Code and for any proceeding under this chapter or  1156
section 5721.18 of the Revised Code, for purposes of determining  1157
the alternative redemption period, the period commences on the  1158
day immediately following the journalization of the adjudication  1159
of foreclosure and ends on and includes the twenty-eighth day  1160
thereafter.  1161
       (K) "County land reutilization corporation" means a  1162
corporation organized under Chapter 1724. of the Revised Code.  1163
       Sec. 323.66. (A)(A)(1) A county board of revision created  1164
under section 5715.01 of the Revised Code, upon the board's  1165
initiative and expressed by resolution, may exercise  1166
jurisdiction to hear and adjudicate foreclosure proceedings on  1167
abandoned land in the county to enforce the state's lien for  1168
unpaid real property taxes, assessments, interest, and penalty,  1169
in accordance with the procedures established in sections 323.65  1170
to 323.79 of the Revised Code.  1171
       (2) In lieu of utilizing the judicial foreclosure  1172
proceedings and other procedures and remedies available under  1173
sections 323.25 to 323.28 or under Chapter 5721., 5722., or  1174
5723. of the Revised Code, the prosecuting attorney, or  1175
designated counsel hired by the prosecuting attorney,  1176
representing the treasurer or a certificate holder may file a  1177
complaint with a county board of revision created under section  1178
5715.01 of the Revised Code, upon the board's initiative,  1179
expressed by resolution, may that has adopted a resolution  1180
pursuant to division (A)(1) of this section, seeking to  1181
foreclose the state's lien for real estate property taxes upon  1182
abandoned land in the county and, upon the complaint of a  1183
Am. S. B. No. 102  Page 41
As Passed by the Senate
certificate holder or county land reutilization corporation,  1184
foreclose or the lien of the state or the a certificate holder  1185
held under sections 5721.30 to 5721.43 of the Revised Code. The  1186
board shall order disposition of the abandoned land by public  1187
auction or by other conveyance in the manner prescribed     in  1188
accordance with the procedures established by sections 323.65 to  1189
323.79 of the Revised Code. The filing of a complaint by a  1190
prosecuting attorney or certificate holder that alleges that the  1191
subject property is abandoned land shall invoke the subject  1192
matter jurisdiction of the board to adjudicate the complaint in  1193
accordance with sections 323.65 to 323.79 of the Revised Code.  1194
       (B)(1) A county board of revision may adopt rules as are  1195
necessary to administer cases subject to its jurisdiction under  1196
Chapter 5715. or adjudicated under sections 323.65 to 323.79 of  1197
the Revised Code, as long as the rules are consistent not  1198
irreconcilably inconsistent with rules adopted by the tax  1199
commissioner under Chapter 5715. of the Revised Code. Rules  1200
adopted by a board shall be limited to rules relating to hearing  1201
procedure, the scheduling and location of proceedings, case  1202
management, motions, and practice forms.  1203
       (2) A county board of revision, upon any adjudication of  1204
foreclosure under sections 323.65 to 323.79 of the Revised Code,  1205
may prepare final orders of sale and deeds. For such purposes,  1206
the board may create its own order of sale and deed forms. The  1207
sheriff or clerk of court shall execute and deliver any forms  1208
prepared under this division in the manner prescribed in  1209
sections 323.65 to 323.79 of the Revised Code.  1210
       (3) Section 2703.26 of the Revised Code applies to all  1211
complaints filed pursuant to sections 323.65 to 323.79 of the  1212
Revised Code.  1213
Am. S. B. No. 102  Page 42
As Passed by the Senate
       (C) In addition to all other duties and functions provided  1214
by law, under sections 323.65 to 323.79 of the Revised Code the  1215
clerk of court, in the same manner as in civil actions, shall  1216
provide summons and notice of hearings, maintain an official  1217
case file, docket all proceedings, and tax as costs all  1218
necessary actions in connection therewith in furtherance of the  1219
foreclosure of abandoned land under those sections. The county  1220
board of revision shall file with the clerk of court all orders  1221
and adjudications of the board, and the clerk shall docket, as  1222
needed, and journalize all orders and adjudications so filed by  1223
the board. The clerk may utilize the court's existing journal or  1224
maintain a separate journal for purposes of sections 323.65 to  1225
323.79 of the Revised Code. Other than notices of hearings, the  1226
orders and adjudications of the board shall not become effective  1227
until journalized by the clerk. Staff of the board of revision  1228
may schedule and execute, and file with the clerk of courts,  1229
notices of hearings.  1230
       (D) For the purpose of efficiently and promptly  1231
implementing sections 323.65 to 323.79 of the Revised Code, the  1232
prosecuting attorney of the county, the county treasurer, the  1233
clerk of court of the county, the county auditor, and the  1234
sheriff of the county may promulgate rules, not inconsistent  1235
with sections 323.65 to 323.79 of the Revised Code, regarding  1236
practice forms, forms of notice for hearings and notice to  1237
parties, forms of orders and adjudications, fees, publication,  1238
and other procedures customarily within their official purview  1239
and respective duties.  1240
       Sec. 323.67. (A) The county treasurer, county auditor, a  1241
county land reutilization corporation, or a certificate holder,  1242
from the list compiled under division (C) of this section or the  1243
delinquent tax list or delinquent vacant land tax list compiled  1244
Am. S. B. No. 102  Page 43
As Passed by the Senate
under section 5721.03 of the Revised Code, may identify and  1245
compile a list of the parcels in the county that the treasurer,  1246
auditor, corporation, or certificate holder determines to be  1247
abandoned lands suitable for disposition under sections 323.65  1248
to 323.79 of the Revised Code. The list may contain one or more  1249
parcels and may be transmitted to the board of revision in such  1250
a form and manner that allows the board to reasonably discern  1251
that the parcels constitute abandoned lands.  1252
       (B)(1) From the list of parcels compiled under division  1253
(A) of this section, the county treasurer or , prosecuting  1254
attorney, or designated counsel hired by the prosecuting  1255
attorney, for purposes of collecting the delinquent taxes,  1256
interest, penalties, and charges levied on those parcels and  1257
expeditiously restoring them to the tax list, may proceed to  1258
foreclose the lien for those impositions in the manner  1259
prescribed by sections 323.65 to 323.79 of the Revised Code.  1260
       (2) If a certificate holder or county land reutilization  1261
corporation compiles a list of parcels under division (A) of  1262
this section that the certificate holder determines to be  1263
abandoned lands suitable for disposition under sections 323.65  1264
to 323.79 of the Revised Code, the certificate holder or  1265
corporation may proceed under sections 323.68 and 323.69 of the  1266
Revised Code.  1267
       (C) For purposes of sections 323.65 to 323.79 of the  1268
Revised Code, the county auditor or county treasurer may compile  1269
or certify a list of abandoned lands in any manner and at such  1270
times as will give effect to the expedited foreclosure of  1271
abandoned land.  1272
       Sec. 323.68. (A)(1) For each parcel subject to foreclosure  1273
under sections 323.65 to 323.79 of the Revised Code, the  1274
Am. S. B. No. 102  Page 44
As Passed by the Senate
prosecuting attorney or designated counsel hired by the  1275
prosecuting attorney shall cause a title search to be conducted  1276
for the purpose of identifying any lienholders or other persons  1277
having a legal or equitable ownership interest or other security  1278
interest of record in such abandoned land.  1279
       (2) If a certificate holder or a county land reutilization  1280
corporation compiles a list of the parcels that the certificate  1281
holder or corporation determines to be abandoned land under  1282
division (A) of section 323.67 of the Revised Code, the  1283
certificate holder or corporation shall cause a title search to  1284
be conducted for the purpose of identifying any lienholders or  1285
other persons having a legal or equitable ownership interest or  1286
other security interest of record in the abandoned land.  1287
       (B) Notwithstanding section 5301.252 of the Revised Code,  1288
an affidavit of a type described in that section shall not be  1289
considered a lien or encumbrance on the abandoned land, and the  1290
recording of an affidavit of a type described in that section  1291
shall not serve in any way to impede the bona fide purchaser  1292
status of the purchaser of any abandoned land sold at public  1293
auction under sections 323.65 to 323.79 of the Revised Code or  1294
of any other recipient of abandoned land transferred under those  1295
sections. However, any affiant who records an affidavit pursuant  1296
to section 5301.252 of the Revised Code shall be given notice  1297
and summons under sections 323.69 to 323.79 of the Revised Code  1298
in the same manner as any lienholder.  1299
       Sec. 323.69. (A) Upon the completion of the title search  1300
required by section 323.68 of the Revised Code, the prosecuting  1301
attorney, or designated counsel hired by the prosecuting  1302
attorney, representing the county treasurer, the county land  1303
reutilization corporation, or the certificate holder may file  1304
Am. S. B. No. 102  Page 45
As Passed by the Senate
with the clerk of court a complaint for the foreclosure of each  1305
parcel of abandoned land appearing on the abandoned land list,  1306
and for the equity of redemption on each parcel. The complaint  1307
shall name all parties having any interest of record in the  1308
abandoned land that was discovered in the title search. The  1309
prosecuting attorney, county land reutilization corporation, or  1310
certificate holder may file such a complaint regardless of  1311
whether the parcel has appeared on a delinquent tax list or  1312
delinquent vacant land tax list published pursuant to division  1313
(B) of section 5721.03 of the Revised Code.  1314
       (B)(1) In accordance with Civil Rule 4, the clerk of court  1315
promptly shall serve notice of the summons and the complaint  1316
filed under division (A) of this section to the last known  1317
address of the record owner of the abandoned land and to the  1318
last known address of each lienholder or other person having a  1319
legal or equitable ownership interest or security interest of  1320
record identified by the title search. The notice shall inform  1321
the addressee that delinquent taxes stand charged against the  1322
abandoned land; that the land will be sold at public auction or  1323
otherwise disposed of if not redeemed by the owner or other  1324
addressee; that the sale or transfer will occur at a date, time,  1325
and place, and in the manner prescribed in sections 323.65 to  1326
323.79 of the Revised Code; that the owner or other addressee  1327
may redeem the land by paying the total of the impositions  1328
against the land in accordance with section 323.25 of the  1329
Revised Code, at any time before confirmation of sale or  1330
transfer of the parcel as prescribed in sections 323.65 to  1331
323.79 of the Revised Code or before the expiration of the  1332
alternative redemption period, as may be applicable to the  1333
proceeding; that the case is being prosecuted by the prosecuting  1334
attorney of the county or its designated counsel in the name of  1335
Am. S. B. No. 102  Page 46
As Passed by the Senate
the county treasurer for the county in which the abandoned land  1336
is located or by a certificate holder, whichever is applicable;  1337
of the name, address, and telephone number of the county board  1338
of revision before which the action is pending; of the board  1339
case number for the action, which shall be maintained in the  1340
official file and docket of the clerk of court; and that all  1341
subsequent pleadings, petitions, and papers associated with the  1342
case and filed by any interested party must be filed with the  1343
clerk of court and will become part of the case file for the  1344
board of revision.  1345
       (2) The notice required by division (B)(1) of this section  1346
also shall inform the addressee that any owner of record may, at  1347
any time on or before the fourteenth day after service of  1348
process is perfected on such owner, file a pleading with the  1349
clerk of court requesting that the board transfer the case to a  1350
court of competent jurisdiction to be conducted in accordance  1351
with the applicable laws.  1352
       (C) Subject to division (D) of this section, subsequent  1353
pleadings, motions, or papers associated with the case and filed  1354
with the clerk of court shall be served upon all parties of  1355
record in accordance with Civil Rules 4 and 5, except that  1356
service by publication in any case requiring such service shall  1357
require that any such publication shall be advertised in the  1358
manner, and for the time periods and frequency, prescribed in  1359
section 5721.18 of the Revised Code. Any inadvertent  1360
noncompliance with those rules does not serve to defeat or  1361
terminate the case, or subject the case to dismissal, as long as  1362
actual notice or service of filed papers is shown by a  1363
preponderance of the evidence or is acknowledged by the party  1364
charged with notice or service, including by having made an  1365
appearance or filing in relation to the case. The county board  1366
Am. S. B. No. 102  Page 47
As Passed by the Senate
of revision may conduct evidentiary hearings on the sufficiency  1367
of process, service of process, or sufficiency of service of  1368
papers in any proceeding arising from a complaint filed under  1369
this section. Other than the notice and service provisions  1370
contained in Civil Rules 4 and 5, the Rules of Civil Procedure  1371
shall not be applicable to the proceedings of the board. The  1372
board of revision may utilize procedures contained in the Rules  1373
of Civil Procedure to the extent that such use facilitates the  1374
needs of the proceedings, such as vacating orders, correcting  1375
clerical mistakes, and providing notice to parties. To the  1376
extent not otherwise provided in sections 323.65 to 323.79 of  1377
the Revised Code, the board may apply the procedures prescribed  1378
by sections 323.25 to 323.28 or Chapters 5721., 5722., and 5723.  1379
of the Revised Code. Board practice shall be in accordance with  1380
the practice and rules, if any, of the board that are  1381
promulgated by the board under section 323.66 of the Revised  1382
Code and are not inconsistent with sections 323.65 to 323.79 of  1383
the Revised Code.  1384
       (D)(1) A party shall be deemed to be in default of the  1385
proceedings in an action brought under sections 323.65 to 323.79  1386
of the Revised Code if either of the following occurs:  1387
       (a) The party fails to appear at any hearing after being  1388
served with notice of the summons and complaint by certified or  1389
ordinary mail.  1390
       (b) For a party upon whom notice of summons and complaint  1391
is required by publication as provided under section 5721.18 of  1392
the Revised Code and has been considered complete pursuant to  1393
that section, the party fails to appear, move, or plead to the  1394
complaint within twenty-eight days after service by publication  1395
is considered complete.  1396
Am. S. B. No. 102  Page 48
As Passed by the Senate
        (2) If a party is deemed to be in default pursuant to  1397
division (D)(1) of this section, no further service of any  1398
subsequent pleadings, papers, or proceedings is required on the  1399
party by the court or any other party.  1400
        (E) At any time after a foreclosure action is filed under  1401
this section, the county board of revision may, upon its own  1402
motion, transfer the case to a court pursuant to section 323.691  1403
of the Revised Code if it determines, upon a preponderance of  1404
the evidence provided by the parties, that, given the complexity  1405
of the case or other circumstances, a court would be a more  1406
appropriate forum for the action the property is not abandoned  1407
land.  1408
        Sec. 323.691. (A)(1) A county board of revision may order  1409
that a proceeding arising from a complaint filed under section  1410
323.69 of the Revised Code be transferred to the court of common  1411
pleas or to a municipal court with jurisdiction. The board may  1412
only order such a transfer upon the board's own motion, pursuant  1413
to division (E) of section 323.69 of the Revised Code, or upon  1414
motion of one of the following:  1415
        (a) The record owner of the parcel, provided that the  1416
motion is filed on or before the fourteenth day after service of  1417
process is perfected under division (B) of section 323.69 of the  1418
Revised Code or the ;  1419
        (b) The county prosecuting attorney or designated counsel  1420
hired by the prosecuting attorney, representing the county  1421
treasurer, or upon its own motion;  1422
        (c) Pursuant to division (A)(2) of section 323.72 of the  1423
Revised Code, a lienholder or other person having a security  1424
interest in the land.  1425
Am. S. B. No. 102  Page 49
As Passed by the Senate
       (2) A court of common pleas or municipal court may order  1426
that a proceeding arising from a complaint filed under sections  1427
323.25 to 323.28 or Chapter 5721. of the Revised Code be  1428
transferred to a county board of revision if the court  1429
determines that the real property that is the subject of the  1430
complaint is abandoned land, provided that the appropriate board  1431
of revision has adopted a resolution under section 323.66 of the  1432
Revised Code to adjudicate cases as provided under sections  1433
323.65 to 323.79 of the Revised Code. There is a rebuttable  1434
presumption that a parcel of land is unoccupied if any of the  1435
factors described in division (F)(2) of section 323.65 of the  1436
Revised Code apply to the parcel. The court may order a transfer  1437
under this division upon the motion of the record owner of the  1438
parcel or , the county prosecuting attorney or designated  1439
counsel hired by the prosecuting attorney, representing the  1440
county treasurer, or upon its own motion.  1441
       (B) On or before the twenty-eighth day after the  1442
journalization of an order of transfer issued pursuant to  1443
division (A) of this section, the county prosecuting attorney or  1444
designated counsel hired by the prosecuting attorney shall file  1445
a copy of the journalized order of transfer and a notice of  1446
transfer and dismissal with the clerk of court and with the  1447
court or board to which the case was transferred. In any action  1448
transferred to a county board of revision, the prosecuting  1449
attorney or designated counsel hired by the prosecuting attorney  1450
shall serve the notice of transfer upon all parties to the  1451
action except any party that previously failed to answer, plea,  1452
or appear in the proceeding as required in Civil Rule 12. In any  1453
action transferred to a court, the prosecuting attorney or  1454
designated counsel hired by the prosecuting attorney shall serve  1455
the notice of transfer upon all parties to the action except  1456
Am. S. B. No. 102  Page 50
As Passed by the Senate
those parties deemed to be in default under division (D) of  1457
section 323.69 of the Revised Code.  1458
       (C) Upon journalization of the order of transfer, the  1459
clerk of court shall proceed as if the transferred complaint had  1460
been filed with the court or board to which the proceeding was  1461
transferred, except that the clerk is not required to perfect a  1462
notice of summons and complaint to any party that had already  1463
been served such notice. When the prosecuting attorney or  1464
designated counsel hired by the prosecuting attorney files the  1465
notice of transfer as prescribed in division (B) of this  1466
section, the clerk shall stamp or otherwise indicate on the  1467
notice a new case number for the proceeding. The clerk shall  1468
assign the entire case file to the court or board to which the  1469
proceeding was transferred, including any preliminary or final  1470
reports, documents, or other evidence made available to the  1471
transferring court or board. All such reports, documents, and  1472
other evidence shall be received by the court or board to which  1473
the proceeding was transferred as competent evidence for the  1474
purposes of adjudicating the proceeding. That court or board  1475
shall accept all such reports, documents, and evidence in the  1476
case file unless otherwise required by law or unless the court  1477
or board determines that doing so would not be in the interests  1478
of justice.  1479
       The court or board to which the proceeding is transferred  1480
shall serve notice of the summons and the complaint as required  1481
in Civil Rule 4 or section 323.69 of the Revised Code, as  1482
applicable, upon any parties not yet served such notice in the  1483
proceeding.  1484
       (D) If a county prosecuting attorney or designated counsel  1485
hired by the prosecuting attorney does not file a notice of  1486
Am. S. B. No. 102  Page 51
As Passed by the Senate
transfer as required under division (B) of this section on or  1487
before the twenty-eighth day after the journalization of an  1488
order of transfer issued under division (A) of this section, or  1489
upon the motion of the prosecuting attorney, court, or board  1490
before that date, the complaint that is the subject of the order  1491
of transfer shall be deemed to have been may be dismissed  1492
without prejudice by both the court and the board of revision.  1493
       (E) Upon the journalization of an order of transfer issued  1494
under division (A) of this section, the case shall be deemed to  1495
have been dismissed without prejudice by the transferring court  1496
or board.  1497
       Sec. 323.70. (A) Subject to this section and to sections  1498
323.71 and 323.72 of the Revised Code, a county board of  1499
revision shall conduct a final hearing on the merits of a  1500
complaint filed under section 323.69 of the Revised Code,  1501
including the validity or amount of any impositions alleged in  1502
the complaint, not sooner than thirty days after the service of  1503
notice of summons and complaint has been perfected. If, after a  1504
hearing, the board finds that the validity or amount of all or a  1505
portion of the impositions is not supported by a preponderance  1506
of the evidence, the board may order the county auditor to  1507
remove from the tax list and duplicate amounts the board finds  1508
invalid or not supported by a preponderance of the evidence. The  1509
auditor shall remove all such amounts from the tax list and  1510
duplicate as ordered by the board of revision, including any  1511
impositions asserted under sections 715.26 and 715.261 of the  1512
Revised Code.  1513
       (B) If, on or before the fourteenth day after service of  1514
process is perfected under division (B) of section 323.69 of the  1515
Revised Code, a record owner files with the clerk of court a  1516
Am. S. B. No. 102  Page 52
As Passed by the Senate
motion requesting that the county board of revision order the  1517
case to be transferred to a court pursuant to section 323.691 of  1518
the Revised Code, the board shall, without conducting a hearing  1519
on the matter, promptly transfer the case for foreclosure of  1520
that land to a court pursuant to section 323.691 of the Revised  1521
Code to be conducted in accordance with the applicable laws.  1522
       (C) A county board of revision, in accordance with rule 45  1523
of the Rules of Civil Procedure, may issue subpoenas compelling  1524
the attendance of witnesses and the production of papers, books,  1525
accounts, and testimony as necessary to conduct a hearing under  1526
this section or to otherwise adjudicate a case under sections  1527
323.65 to 323.79 of the Revised Code.  1528
       Sec. 323.71. (A)(1) (A) If the county board of revision,  1529
upon its own motion or pursuant to a hearing under division (A)  1530
(2) (B) of this section, determines that the impositions against  1531
a parcel of abandoned land that is the subject of a complaint  1532
filed under section 323.69 of the Revised Code exceed the fair  1533
market appraised value of that parcel for taxation purposes as  1534
currently shown by the latest valuation by the auditor of the  1535
county in which the land is located, then the board may proceed  1536
to hear and adjudicate the case as provided under sections  1537
323.70 and 323.72 of the Revised Code. Upon entry of an order of  1538
foreclosure, the parcel may be disposed of as prescribed by  1539
division (G) of section 323.73 of the Revised Code.  1540
       If the board of revision, upon its own motion or pursuant  1541
to a hearing under division (A)(2) (B) of this section,  1542
determines that the impositions against a parcel do not exceed  1543
the fair market appraised value of the parcel for taxation  1544
purposes as shown by the county auditor's then-current valuation  1545
of the parcel or the actual fair market value of the parcel as  1546
Am. S. B. No. 102  Page 53
As Passed by the Senate
established in division (B) of this section, the parcel shall  1547
not be disposed of as prescribed by division (G) of section  1548
323.73 of the Revised Code, but may be disposed of as otherwise  1549
provided in section 323.73, 323.74, 323.75, 323.77, or 323.78 of  1550
the Revised Code.  1551
       (2) (B) By a motion filed not later than seven days before  1552
a final hearing on a complaint is held under section 323.70 of  1553
the Revised Code, and notwithstanding division (A)(1) of section  1554
323.72 of the Revised Code, an owner or lienholder may file with  1555
the county board of revision a good faith appraisal of the  1556
parcel from a licensed professional appraiser and request a  1557
hearing to determine whether the impositions against the parcel  1558
of abandoned land exceed or do not exceed the actual fair market  1559
value of that parcel as shown by the auditor's then-current  1560
valuation of that parcel. If the motion is timely filed, the  1561
board of revision shall conduct a hearing and shall make a  1562
factual finding as to whether the impositions against the parcel  1563
exceed or do not exceed the actual fair market value of that  1564
parcel as shown by the auditor's then-current valuation of that  1565
parcel. An owner or lienholder must show by a preponderance of  1566
the evidence that the impositions against the parcel do not  1567
exceed the auditor's then-current valuation actual fair market  1568
value of the parcel in order to preclude the application of  1569
division (G) of section 323.73 of the Revised Code.  1570
       (B) Notwithstanding sections 323.65 to 323.79 of the  1571
Revised Code to the contrary, for purposes of determining in any  1572
proceeding under those sections whether the total of the  1573
impositions against the abandoned land exceed the fair market  1574
value of the abandoned land, it is prima-facie evidence and a  1575
rebuttable presumption that may be rebutted to the county board  1576
of revision that the auditor's then-current valuation of that  1577
Am. S. B. No. 102  Page 54
As Passed by the Senate
abandoned land is the fair market value of the land, regardless  1578
of whether an independent appraisal has been  1579
performed.Notwithstanding such determination, the board of  1580
revision may order the parcel disposed of pursuant to section  1581
323.78 of the Revised Code.  1582
       Sec. 323.72. (A)(1) At any time after a complaint is filed  1583
under section 323.69 of the Revised Code, and before a decree of  1584
foreclosure is entered, the record owner or another person  1585
having a legal or equitable ownership interest in the abandoned  1586
land may plead only that the impositions shown by the notice to  1587
be due and outstanding have been paid in full or are invalid or  1588
inapplicable in whole or in part, and may raise issues  1589
pertaining to service of process and the parcel's status as  1590
abandoned land.  1591
       (2) At any time before a decree of foreclosure is filed  1592
under section 323.69 of the Revised Code, a lienholder or  1593
another person having a security interest of record in the  1594
abandoned land may plead either of the following:  1595
       (a) That the impositions shown by the notice to be due and  1596
outstanding have been paid in full;  1597
       (b) Subject to division (C) of this section, that in order  1598
to preserve the lienholder's or other person's security interest  1599
of record in the land, the abandoned land should not be disposed  1600
of as provided in sections 323.65 to 323.79 of the Revised Code  1601
and the case should be transferred to a court pursuant to  1602
section 323.691 of the Revised Code.  1603
       (B) If the record owner or another person having a legal  1604
or equitable ownership interest in a parcel of abandoned land  1605
files a pleading with the county board of revision under  1606
Am. S. B. No. 102  Page 55
As Passed by the Senate
division (A)(1) of this section, or if a lienholder or another  1607
person having a security interest of record in the abandoned  1608
land files a pleading with the board under division (A)(2) of  1609
this section that asserts that the impositions have been paid in  1610
full, the board shall schedule a hearing for a date not sooner  1611
than thirty days, and not later than ninety days, after the  1612
board receives the pleading. Upon scheduling the hearing, the  1613
board shall notify the person that filed the pleading and all  1614
interested parties, other than parties in default, of the date,  1615
time, and place of the hearing, and shall conduct the hearing.  1616
The only questions to be considered at the hearing are the  1617
amount and validity of all or a portion of the impositions,  1618
whether those impositions have in fact been paid in full, and,  1619
under division (A)(1) of this section, whether valid issues  1620
pertaining to service of process and the parcel's status as  1621
abandoned land have been raised. If the record owner,  1622
lienholder, or other person shows by a preponderance of the  1623
evidence that all impositions against the parcel have been paid,  1624
the board shall dismiss the complaint and remove the parcel of  1625
abandoned land from the abandoned land list, and that land shall  1626
not be offered for sale or otherwise conveyed under sections  1627
323.65 to 323.79 of the Revised Code. If the record owner,  1628
lienholder, or other person fails to appear, or appears and  1629
fails to show by a preponderance of the evidence that all  1630
impositions against the parcel have been paid, the board shall  1631
proceed in the manner prescribed in section 323.73with the final  1632
hearing as prescribed in section 323.70 of the Revised Code. A  1633
hearing under this division may be consolidated with any final  1634
hearing on the matter under that section 323.70 of the Revised  1635
Code.  1636
        If the board determines that the impositions have been  1637
Am. S. B. No. 102  Page 56
As Passed by the Senate
paid, then the board, on its own motion, may dismiss the case  1638
without a hearing. If the board determines, based upon a  1639
preponderance of evidence provided by the parties, that the  1640
parcel is not abandoned land, then the board shall, upon its own  1641
motion, order the case transferred to a court pursuant to  1642
section 323.691 of the Revised Code.  1643
       (C) If a lienholder or another person having a security  1644
interest of record in the abandoned land, other than the owner,  1645
timely files a pleading under division (A)(2)(b) of this section  1646
requesting that the abandoned land not be disposed of as  1647
provided in sections 323.65 to 323.79 of the Revised Code and  1648
the complaint be transferred to a court pursuant to section  1649
323.691 of the Revised Code in order to preserve the  1650
lienholder's or other person's security interest, the county  1651
board of revision may approve the request if the board finds  1652
that the sale or other conveyance of the parcel of land under  1653
sections 323.65 to 323.79 of the Revised Code would unreasonably  1654
jeopardize the lienholder's or other person's ability to enforce  1655
the security interest or to otherwise preserve the lienholder's  1656
or other person's security interest. The board may conduct a  1657
hearing on the request and make a ruling based on the available  1658
and submitted evidence of the parties. If the board approves the  1659
request without a hearing, the board shall file the decision  1660
with the clerk of court, and the clerk shall send a notice of  1661
the decision to the lienholder or other person by ordinary mail.  1662
In order for a lienholder or other person having a security  1663
interest to show for purposes of this division that the parcel  1664
of abandoned land should not be disposed of pursuant to sections  1665
323.65 to 323.78 323.79 of the Revised Code and the complaint  1666
should be transferred to a court pursuant to section 323.691 of  1667
the Revised Code in order "to preserve the lienholder's or other  1668
Am. S. B. No. 102  Page 57
As Passed by the Senate
person's security interest," the lienholder or other person must  1669
first make a minimum showing by a preponderance of the evidence  1670
pursuant to section 323.71 of the Revised Code that the  1671
impositions against the parcel of abandoned land do not exceed  1672
the actual fair market value of the abandoned land as determined  1673
by the auditor's then-current valuation of that parcel, which  1674
valuation is presumed, subject to rebuttal, to be the fair  1675
market value of the land. If the lienholder or other person  1676
having a security interest makes the minimum showing, the board  1677
of revision may consider the request and make a ruling based on  1678
the available and submitted evidence of the parties. If the  1679
lienholder or other person having a security interest fails to  1680
make the minimum showing, the board of revision shall deny the  1681
request.  1682
       (D) If a pleading as described in division (B) or (C) of  1683
this section is filed and the county board of revision approves  1684
a request made under those divisions, regardless of whether a  1685
hearing is conducted under division (C) of this section, the  1686
board shall dismiss the complaint in the case of pleadings  1687
described in division (B) of this section or transfer the  1688
complaint to a court in the case of pleadings described in  1689
division (C) of this section.  1690
       If the county board of revision does not dismiss the  1691
complaint in the case of pleadings described in division (B) of  1692
this section or does not approve a request to transfer to a  1693
court as described in division (C) of this section after  1694
conducting a hearing, the board shall proceed with the final  1695
hearing prescribed in section 323.70 of the Revised Code and  1696
file its decision on the complaint for foreclosure with the  1697
clerk of court. The clerk shall send written notice of the  1698
decision to the parties by ordinary mail or by certified mail,  1699
Am. S. B. No. 102  Page 58
As Passed by the Senate
return receipt requested. If the board renders a decision  1700
ordering the foreclosure and forfeiture of the parcel of  1701
abandoned land, the parcel shall be disposed of under section  1702
323.73 or 323.78 of the Revised Code.  1703
       Sec. 323.73. (A) Except as provided in division (G) of  1704
this section or section 323.78 of the Revised Code, a parcel of  1705
abandoned land that is to be disposed of under this section  1706
shall be disposed of at a public auction scheduled and conducted  1707
as described in this section. At least twenty-one days prior to  1708
the date of the public auction, the clerk of court or sheriff of  1709
the county shall advertise the public auction in a newspaper of  1710
general circulation that meets the requirements of section 7.12  1711
of the Revised Code in the county in which the land is located.  1712
The advertisement shall include the date, time, and place of the  1713
auction, the permanent parcel number of the land if a permanent  1714
parcel number system is in effect in the county as provided in  1715
section 319.28 of the Revised Code or, if a permanent parcel  1716
number system is not in effect, any other means of identifying  1717
the parcel, and a notice stating that the abandoned land is to  1718
be sold subject to the terms of sections 323.65 to 323.79 of the  1719
Revised Code.  1720
       (B) The sheriff of the county or a designee of the sheriff  1721
shall conduct the public auction at which the abandoned land  1722
will be offered for sale. To qualify as a bidder, a person shall  1723
file with the sheriff on a form provided by the sheriff a  1724
written acknowledgment that the abandoned land being offered for  1725
sale is to be conveyed in fee simple to the successful bidder.  1726
At the auction, the sheriff of the county or a designee of the  1727
sheriff shall begin the bidding at an amount equal to the total  1728
of the impositions against the abandoned land, plus the costs  1729
apportioned to the land under section 323.75 of the Revised  1730
Am. S. B. No. 102  Page 59
As Passed by the Senate
Code. The abandoned land shall be sold to the highest bidder.  1731
The county sheriff or designee may reject any and all bids not  1732
meeting the minimum bid requirements specified in this division.  1733
       (C) Except as otherwise permitted under section 323.74 of  1734
the Revised Code, the The successful bidder at a public auction  1735
conducted under this section shall pay the sheriff of the county  1736
or a designee of the sheriff a deposit of at least ten per cent  1737
of the purchase price in cash, or by bank draft or official bank  1738
check, at the time of the public auction, and shall pay the  1739
balance of the purchase price within thirty days after the day  1740
on which the auction was held. At the time of the public auction  1741
and before the successful bidder pays the deposit, the sheriff  1742
or a designee of the sheriff may provide notice to the  1743
successful bidder that failure to pay the balance of the  1744
purchase price within the prescribed period shall be considered  1745
a default under the terms of the sale and shall result in  1746
retention of the deposit as payment for the costs associated  1747
with advertising and offering the abandoned land for sale at a  1748
future public auction. If such a notice is provided to In any  1749
case, and regardless of such notice, if the successful bidder  1750
and the bidder fails to pay the balance of the purchase price  1751
within the prescribed period, the sale shall be deemed rejected  1752
by the county board of revision due to default, and the sheriff  1753
shall retain the full amount of the deposit. In such a case,  1754
rejection of the sale shall occur automatically without any  1755
action necessary on the part of the sheriff, county prosecuting  1756
attorney or designated counsel hired by the prosecuting  1757
attorney, or board. If the amount retained by the sheriff is  1758
less than the total costs of advertising and offering the  1759
abandoned land for sale at a future public auction, the sheriff  1760
or county prosecuting attorney may initiate an action to recover  1761
Am. S. B. No. 102  Page 60
As Passed by the Senate
the amount of any deficiency from the bidder in the court of  1762
common pleas of the county or in a municipal court with  1763
jurisdiction.  1764
       Following a default and rejection of sale under this  1765
division, the abandoned land involved in the rejected sale shall  1766
be disposed of in accordance with sections 323.65 to 323.79 of  1767
the Revised Code or as otherwise prescribed by law. The  1768
defaulting bidder, any member of the bidder's immediate family,  1769
any person with a power of attorney granted by the bidder, and  1770
any pass-through entity, trust, corporation, association, or  1771
other entity directly or indirectly owned or controlled by the  1772
bidder or a member of the defaulting bidder's immediate family  1773
shall be prohibited from bidding on the abandoned land at any  1774
future public auction for five years from the date of the  1775
bidder's default.  1776
       Notwithstanding section 321.261 of the Revised Code, with  1777
respect to any proceedings initiated pursuant to sections 323.65  1778
to 323.79 of the Revised Code, from the total proceeds arising  1779
from the sale, transfer, or redemption of abandoned land, twenty  1780
shall be distributed as prescribed by this section. Ten per cent  1781
of such proceeds shall be deposited to the credit of the county  1782
treasurer's delinquent tax and assessment collection fund to  1783
reimburse the fund for costs paid from the fund for the  1784
transfer, redemption, or sale of abandoned land at public  1785
auction. Not more than one-half of the twenty per cent may be  1786
used by the treasurer for community development, nuisance  1787
abatement, foreclosure prevention, demolition, and related  1788
services or distributed by the treasurer to a land reutilization  1789
corporationin equal shares into each of the treasurer's  1790
delinquent tax and assessment collection fund and the  1791
prosecuting attorney's delinquent tax and assessment collection  1792
Am. S. B. No. 102  Page 61
As Passed by the Senate
fund created pursuant to section 321.261 of the Revised Code. If  1793
a county land reutilization corporation is operating in the  1794
county, an additional ten per cent of such proceeds shall be  1795
deposited into the county land reutilization corporation fund  1796
established under section 321.263 of the Revised Code. The  1797
balance of the proceeds, if any, shall be distributed to the  1798
appropriate political subdivisions and other taxing units in  1799
proportion to their respective claims for taxes, assessments,  1800
interest, and penalties on the land. Upon the sale of foreclosed  1801
lands, the clerk of court shall hold any surplus proceeds in  1802
excess of the impositions until the clerk receives an order of  1803
priority and amount of distribution of the surplus that are  1804
adjudicated by a court of competent jurisdiction or receives a  1805
certified copy of an agreement between the parties entitled to a  1806
share of the surplus providing for the priority and distribution  1807
of the surplus. Any party to the action claiming a right to  1808
distribution of surplus shall have a separate cause of action in  1809
interpleader in the county or municipal court of the  1810
jurisdiction in which the land reposes, provided the board  1811
confirms the transfer or regularity of the sale. Any dispute  1812
over the distribution of the surplus shall not affect or revive  1813
the equity of redemption after the board confirms the transfer  1814
or sale.  1815
       (D) Upon the confirmation of sale or transfer of abandoned  1816
land pursuant to this section, the owner's fee simple interest  1817
in the land shall be conveyed to the purchaser. A conveyance  1818
under this division is free and clear of any liens and  1819
encumbrances of the parties named in the complaint for  1820
foreclosure attaching before the sale or transfer, and free and  1821
clear of any liens for taxes, except for federal tax liens and  1822
covenants and easements of record attaching before the sale.  1823
Am. S. B. No. 102  Page 62
As Passed by the Senate
Federal liens shall be disposed of as provided under applicable  1824
federal statutes.  1825
       (E) The county board of revision shall reject the sale of  1826
abandoned land to any person if it is shown by a preponderance  1827
of the evidence that the person is delinquent in the payment of  1828
taxes levied by or pursuant to Chapter 307., 322., 5737., 5739.,  1829
5741., or 5743. of the Revised Code or any real property taxing  1830
provision of the Revised Code. The board also shall reject the  1831
sale of abandoned land to any person if it is shown by a  1832
preponderance of the evidence that the person is delinquent in  1833
the payment of property taxes on any parcel in the county, or to  1834
a member of any of the following classes of parties connected to  1835
that person:  1836
       (1) A member of that person's immediate family;  1837
       (2) Any other person with a power of attorney appointed by  1838
that person;  1839
       (3) A sole proprietorship owned by that person or a member  1840
of that person's immediate family;  1841
       (4) A partnership, trust, business trust, corporation,  1842
limited liability company, association, or other entity in which  1843
that person or a member of that person's immediate family owns  1844
or controls directly or indirectly any beneficial or legal  1845
interest.  1846
       (F) If the purchase of abandoned land is not sold or  1847
transferred pursuant to this section or section 323.74, then the  1848
parcel shall be ordered forfeited to the state and shall be  1849
disposed of as prescribed under Chapter 5723. of the Revised  1850
Code is for less than the sum of the impositions against the  1851
abandoned land and the costs apportioned to the land under  1852
Am. S. B. No. 102  Page 63
As Passed by the Senate
division (A) of section 323.75 of the Revised Code, then,  1853
uponthe sale or transfer, all liens for taxes due at the time  1854
the deed of the property is conveyed to the purchaser following  1855
the sale or transfer, and liens subordinate to liens for taxes,  1856
shall be deemed satisfied and discharged.  1857
       (G) If Subject to section 5721.193 of the Revised Code, if  1858
the county board of revision finds that the total of the  1859
impositions against the abandoned land are greater than the fair  1860
market appraised value of the abandoned land for taxation  1861
purposes as determined by the auditor's then-current valuation  1862
of that land, the board, at any final hearing under section  1863
323.70 of the Revised Code, may order the property foreclosed  1864
and, without an appraisal or public auction, order the sheriff  1865
to execute a deed to the certificate holder or county land  1866
reutilization corporation that filed a complaint under section  1867
323.69 of the Revised Code, or to a community development  1868
organization, school district, municipal corporation, county, or  1869
township, whichever is applicable, as provided in section 323.74  1870
of the Revised Code. Upon a transfer under this division, all  1871
liens for taxes due attached at the time the deed of the  1872
property is transferred to the certificate holder, community  1873
development organization, school district, municipal  1874
corporation, county, or township following the conveyance, and  1875
liens subordinate to liens for taxes, shall be deemed satisfied  1876
and discharged. The filing for journalization of an order of  1877
transfer pursuant to this division and section 323.76 of the  1878
Revised Code shall constitute confirmation of the transfer and  1879
thereby terminate any further statutory or common law right of  1880
redemption.  1881
       Sec. 323.75. (A) The county treasurer or , county  1882
prosecuting attorney, or designated counsel hired by the  1883
Am. S. B. No. 102  Page 64
As Passed by the Senate
prosecuting attorney shall apportion the costs of the  1884
proceedings with respect to abandoned lands offered for sale at  1885
a public auction held pursuant to section 323.73 or 323.74 of  1886
the Revised Code among those lands according to actual  1887
identified and advanced costs expended in the sale of each  1888
parcel of land, equally, or in the same proportion to that the  1889
fair market values of the lands actual identified and advanced  1890
costs expended in the sale of each parcel bears to the total  1891
amount of actual identified and advanced costs expended in the  1892
sale of all lands offered for sale at the public auction. The  1893
costs of the proceedings include the costs of conducting the  1894
title search, notifying record owners or other persons required  1895
to be notified of the pending sale, advertising the sale, and  1896
any other costs incurred by the county board of revision, county  1897
treasurer, county auditor, clerk of court, prosecuting attorney,  1898
designated counsel hired by the prosecuting attorney, or county  1899
sheriff in performing their duties under sections 323.65 to  1900
323.79 of the Revised Code.  1901
       (B) All costs assessed in connection with proceedings  1902
under sections 323.65 to 323.79 of the Revised Code may be paid  1903
after they are incurred, as follows:  1904
       (1) If the abandoned land in question is purchased at  1905
public auction, from the purchaser of the abandoned land;  1906
       (2) In the case of abandoned land transferred to a  1907
community development organization, school district, municipal  1908
corporation, county, or township under section 323.74 of the  1909
Revised Code, from either of the following:  1910
       (a) At the discretion of the county treasurer, in whole or  1911
in part from the delinquent tax and assessment collection funds  1912
created under section 321.261 of the Revised Code, allocated  1913
Am. S. B. No. 102  Page 65
As Passed by the Senate
equally among the respective funds of the county treasurer and  1914
of the prosecuting attorney;  1915
       (b) From the community development organization, school  1916
district, municipal corporation, county, or township, whichever  1917
is applicable.  1918
       (3) If the abandoned land in question is transferred to a  1919
certificate holder, from the certificate holder.  1920
       (C) If a parcel of abandoned land is sold or otherwise  1921
transferred pursuant to sections 323.65 to 323.79 of the Revised  1922
Code, the officer who conducted the sale or made the transfer,  1923
the prosecuting attorney, designated counsel hired by the  1924
prosecuting attorney, or the county treasurer may collect a  1925
recording fee from the purchaser or transferee of the parcel at  1926
the time of the sale or transfer and shall prepare the deed  1927
conveying title to the parcel or execute the deed prepared by  1928
the board for that purpose. That officer or the prosecuting  1929
attorney or treasurer is authorized to record on behalf of that  1930
purchaser or transferee, other than a county land reutilization  1931
corporation, the deed conveying title to the parcel,  1932
notwithstanding that the deed may not actually have been  1933
delivered to the purchaser or transferee prior to the recording  1934
of the deed. Receiving title to a parcel under sections 323.65  1935
to 323.79 of the Revised Code constitutes the transferee's  1936
consent to an officer, prosecuting attorney, designated counsel  1937
hired by the prosecuting attorney, or county treasurer to file  1938
the deed to the parcel for recording. Nothing in this division  1939
shall be construed to require an officer, prosecuting attorney,  1940
or treasurer to file a deed or to relieve a transferee's  1941
obligation to file a deed. Upon confirmation of that sale or  1942
transfer, the deed shall be deemed delivered to the purchaser or  1943
Am. S. B. No. 102  Page 66
As Passed by the Senate
transferee of the parcel.  1944
       Sec. 323.76. Upon the sale of abandoned land at public  1945
auction pursuant to section 323.73 or 323.74 of the Revised  1946
Code, or upon the county board of revision's order to the  1947
sheriff to transfer abandoned land to a community development  1948
organization, school district, municipal corporation, county, or  1949
township under section 323.74 of the Revised Code, any Any  1950
common law or statutory right of redemption shall forever  1951
terminate upon the occurrence of whichever of the following is  1952
applicable:  1953
       (A) In the case of a sale of the abandoned land at public  1954
auction pursuant to section 323.73 of the Revised Code, upon the  1955
order of confirmation of the sale by the county board of  1956
revision and the filing journalization of such order with by the  1957
clerk of court, who shall enter it upon the journal of the court  1958
or a separate journal;  1959
       (B) In the case of a transfer of the land to a county land  1960
reutilization corporation, certificate holder, community  1961
development organization, school district, municipal  1962
corporation, county, or township under division (G) of section  1963
323.74    323.73 of the Revised Code, upon the filing with the  1964
clerk of court an order to transfer the parcel based on the  1965
adjudication of foreclosure by the county board of revision  1966
ordering the sheriff to transfer the land in fee simple to the  1967
community development organization, school district, municipal  1968
corporation, county, or township pursuant to such adjudication,  1969
which the clerk shall enter upon the journal of the court or a  1970
separate journaland the journalization of such order by the  1971
clerk of court;  1972
       (C)(1) In the case of a transfer of the land to a  1973
Am. S. B. No. 102  Page 67
As Passed by the Senate
certificate holder or county land reutilization corporation  1974
pursuant to division (G) of section 323.73 of the Revised Code,  1975
upon the filing with the clerk of court the county board of  1976
revision's order to the sheriff to execute a deed to the  1977
certificate holder or corporation based on the adjudication of  1978
foreclosure, which the clerk shall enter upon the journal of the  1979
court or a separate journal;  1980
       (2)(C) In the case of an a journalized adjudication of  1981
foreclosure in which a court or board of revision has included  1982
in its adjudication decree that the alternative redemption  1983
period authorized in section 323.78 of the Revised Code applies,  1984
then upon the expiration of such alternative redemption period  1985
without further order of the court or board of revision.  1986
       Sec. 323.77. (A) As used in this section, "electing  1987
subdivision" has the same meaning as in section 5722.01 of the  1988
Revised Code.  1989
       (B) At any time from the date the complaint for  1990
foreclosure is filed under section 323.69 of the Revised Code,  1991
but not later than sixty days after the date on which the land  1992
was first offered for sale prior to an adjudication of  1993
foreclosure, an electing subdivision or a county land  1994
reutilization corporation may give the county treasurer,  1995
prosecuting attorney, designated counsel hired by the  1996
prosecuting attorney, or board of revision notice in writing  1997
that it seeks to acquire any parcel of abandoned land,  1998
identified by parcel number, from the abandoned land list. If  1999
any such parcel of abandoned land identified under this section  2000
is offered for sale pursuant to section 323.73 of the Revised  2001
Code, but is not sold for want of a minimum bid, the electing  2002
subdivision or a county land reutilization corporation that  2003
Am. S. B. No. 102  Page 68
As Passed by the Senate
identified that parcel of abandoned land shall be deemed to have  2004
appeared at the sale and submitted the winning bid at the  2005
auction, and the parcel of abandoned land shall be sold to the  2006
electing subdivision or corporation for no consideration other  2007
than the costs prescribed in section 323.75 of the Revised Code  2008
or those costs to which the electing subdivision or corporation  2009
and the county treasurer mutually agree. The conveyance shall be  2010
confirmed, and any common law or statutory right of redemption  2011
forever terminated, upon the filing with the clerk of court the  2012
order of confirmation based on the adjudication of foreclosure  2013
by the county board of revision, which the clerk shall enter  2014
upon the journal of the court or a separate journal.  2015
       If a county land reutilization corporation and an another  2016
electing subdivision both request to acquire the parcel, the  2017
electing subdivision shall have priority to acquire the parcel.  2018
Notwithstanding its prior notice to the county treasurer under  2019
this section that it seeks to acquire the parcel of abandoned  2020
land, if a county land reutilization corporation has also  2021
requested to acquire the parcel, the electing subdivision may  2022
withdraw the notice before confirmation of the conveyance, in  2023
which case the parcel shall be conveyed to the county land  2024
reutilization corporation.  2025
       Sec. 323.78. (A) Notwithstanding anything any contrary  2026
provision in Chapters 323., 5721., and 5723. of the Revised  2027
Code, and subject to section 5721.193 of the Revised Code, a  2028
county treasurer may elect to invoke the alternative redemption  2029
period in any petition for foreclosure of abandoned lands under  2030
section 323.25, sections 323.65 to 323.79, or section 5721.18 of  2031
the Revised Code.  2032
       (B) If a county treasurer invokes the alternative  2033
Am. S. B. No. 102  Page 69
As Passed by the Senate
redemption period pursuant to this section, and if a municipal  2034
corporation, township, county, school district, community  2035
development organization, or county land reutilization  2036
corporation has requested title to the parcel, then upon  2037
adjudication of foreclosure of the parcel, the court or board of  2038
revision shall order, in the decree of foreclosure or by  2039
separate order, that the equity of redemption and any statutory  2040
or common law right of redemption in the parcel by its owner  2041
shall be forever terminated after the expiration of the  2042
alternative redemption period and that the parcel shall be  2043
transferred by deed directly to the requesting municipal  2044
corporation, township, county, school district, community  2045
development corporation, or county land reutilization  2046
corporation without appraisal and without a sale, free and clear  2047
of all impositions and any other liens on the property, which  2048
shall be deemed forever satisfied and discharged. The court or  2049
board of revision shall order such a transfer regardless of  2050
whether the value of the taxes, assessments, penalties,  2051
interest, and other charges due on the parcel, and the costs of  2052
the action, exceed the fair market value of the parcel. No  2053
further act of confirmation or other order shall be required for  2054
such a transfer, or for the extinguishment of any statutory or  2055
common law right of redemption.  2056
       (C) If a county treasurer invokes the alternative  2057
redemption period pursuant to this section and if no community  2058
development organization, county land reutilization corporation,  2059
municipal corporation, county, township, or school district has  2060
requested title to the parcel, then upon adjudication of  2061
foreclosure of the parcel, the court or board of revision shall  2062
order the property sold as otherwise provided in Chapters 323.  2063
and 5721. of the Revised Code, and, failing any bid at any such  2064
Am. S. B. No. 102  Page 70
As Passed by the Senate
sale, the parcel shall be forfeited to the state and otherwise  2065
disposed of pursuant to Chapter 5723. of the Revised Code.  2066
       Sec. 323.79. (A) Any party to any proceeding instituted  2067
pursuant to sections 323.65 to 323.79 of the Revised Code who is  2068
aggrieved in any of the proceedings of the county board of  2069
revision under those sections may file an appeal in the court of  2070
common pleas pursuant to Chapters 2505. and 2506. of the Revised  2071
Code upon a final order of foreclosure and forfeiture by the  2072
board. A final order of foreclosure and forfeiture occurs upon  2073
confirmation of any sale or upon confirmation of any conveyance  2074
or transfer to a certificate holder, community development  2075
organization, county land reutilization corporation organized  2076
under Chapter 1724. of the Revised Code, municipal corporation,  2077
county, or township pursuant to sections 323.65 to 323.79 of the  2078
Revised Code. An appeal as provided in this section shall  2079
proceed as an appeal de novo and may include issues raised or  2080
adjudicated in the proceedings before the county board of  2081
revision, as well as other issues, including state or federal  2082
constitutional claims, that are raised for the first time on  2083
appeal and that are pertinent to the abandoned land that is the  2084
subject of those proceedings.  2085
       An appeal shall be filed not later than fourteen thirty  2086
days after one of the following dates:  2087
       (A) The (1) In the case of a sale at a public auction  2088
under section 323.73 of the Revised Code, the date on which the  2089
order of confirmation of the sale, whether included in the  2090
decree of foreclosure or a separate order, is filed with and  2091
journalized by the clerk of court;  2092
       (B) (2) In the case of a direct transfer to a certificate  2093
holder, community development organization, county land  2094
Am. S. B. No. 102  Page 71
As Passed by the Senate
reutilization corporation, municipal corporation, county, or  2095
township under section 323.78 or division (G) of section 323.73  2096
of the Revised Code, the date on which an order of transfer or  2097
conveyance, whether included in the decree of foreclosure or a  2098
separate order, is first filed with and journalized by the clerk  2099
of court.  2100
       (3) The date on which any final order, as described in  2101
Chapter 2505. of the Revised Code, other than those described in  2102
divisions (A)(1) and (2) of this section is filed and  2103
journalized with the clerk of court.  2104
       The court does not have jurisdiction to hear any appeal  2105
filed after the expiration of the applicable fourteen-day  2106
thirty-day period. If the fourteenth thirtieth day after the  2107
date on which the order is filed with the clerk of court falls  2108
upon a weekend or official holiday during which the court is  2109
closed, then the filing shall be made on the next day the court  2110
is open for business.  2111
       The expiration of the fourteen-day period in which an  2112
appeal may be filed with respect to an abandoned parcel under  2113
this section shall not extinguish or otherwise affect the right  2114
of a party to redeem the parcel as otherwise provided in  2115
sections 323.65 to 323.79 of the Revised Code.  2116
       (B) After the expiration of the thirty-day period for  2117
filing an appeal to the court of common pleas, the board of  2118
revision shall not vacate a final order of foreclosure and  2119
forfeiture or any other final order under any circumstances  2120
except for any of the following:  2121
       (1) A failure to perfect service of summons and complaint  2122
upon an interest holder of record at the time of the filing and  2123
Am. S. B. No. 102  Page 72
As Passed by the Senate
shown by clear and convincing evidence;  2124
        (2) Upon the motion of a county land reutilization  2125
corporation as prescribed in section 5722.031 of the Revised  2126
Code;  2127
        (3) Upon the motion of the county prosecuting attorney or  2128
designated counsel hired by the prosecuting attorney for any  2129
reason justifying relief from the judgment.  2130
        (C) Except as provided in divisions (B)(1), (2), and (3)  2131
of this section, motions to vacate or to reconsider filed by any  2132
party after the thirty-day period of appeal may not be utilized  2133
as substitutes for an appeal. Such motions or their equivalent  2134
shall not be considered by the board of revision, except for the  2135
purpose of denying such motions.  2136
        Sec. 505.86. (A) As used in this section:  2137
        "Party in interest" means an owner of record of the real  2138
property on which the building or structure is located, and  2139
includes a holder of a legal or equitable lien of record on the  2140
real property or the building or other structure.  2141
        "Total cost" means any costs incurred due to the use of  2142
employees, materials, or equipment of the township or its agent  2143
pursuant to division (H) of this section, any costs arising out  2144
of contracts for labor, materials, or equipment, and costs of  2145
service of notice or publication required under this section.  2146
        (B) A board of township trustees, by resolution, or its  2147
agent pursuant to division (H) of this section may provide for  2148
the removal, repair, or securance of buildings or other  2149
structures in the township that have been declared insecure,  2150
unsafe, or structurally defective by any fire department under  2151
contract with the township or by the county building department  2152
Am. S. B. No. 102  Page 73
As Passed by the Senate
or other authority responsible under Chapter 3781. of the  2153
Revised Code for the enforcement of building regulations or the  2154
performance of building inspections in the township, or  2155
buildings or other structures that have been declared to be in a  2156
condition dangerous to life or health, or unfit for human  2157
habitation by the board of health of the general health district  2158
of which the township is a part.  2159
       At least thirty days before the removal, repair, or  2160
securance of any insecure, unsafe, or structurally defective  2161
building or other structure, the board of township trustees  2162
shall give notice by certified mail, return receipt requested,  2163
to each party in interest of its intention with respect to the  2164
removal, repair, or securance of an insecure, unsafe, or  2165
structurally defective or unfit building or other structure.  2166
       If the address of a party in interest is unknown and  2167
cannot reasonably be obtained, it is sufficient to publish the  2168
notice once in a newspaper of general circulation in the  2169
township.  2170
       (C)(1) If the board of trustees, in a resolution adopted  2171
under this section, or its agent pursuant to division (H) of  2172
this section pursues action to remove any insecure, unsafe, or  2173
structurally defective building or other structure, the notice  2174
shall include a statement informing the parties in interest that  2175
each party in interest is entitled to a hearing if the party in  2176
interest requests a hearing in writing within twenty days after  2177
the notice was mailed. The written request for a hearing shall  2178
be made to the township fiscal officer.  2179
       (2) If a party in interest timely requests a hearing, the  2180
board shall set the date, time, and place for the hearing and  2181
notify the party in interest by certified mail, return receipt  2182
Am. S. B. No. 102  Page 74
As Passed by the Senate
requested. The date set for the hearing shall be within fifteen  2183
days, but not earlier than seven days, after the party in  2184
interest has requested a hearing, unless otherwise agreed to by  2185
both the board and the party in interest. The hearing shall be  2186
recorded by stenographic or electronic means.  2187
        (3) The board shall make an order deciding the matter not  2188
later than thirty days after a hearing, or not later than thirty  2189
days after mailing notice to the parties in interest if no party  2190
in interest requested a hearing. The order may dismiss the  2191
matter or direct the removal, repair, or securance of the  2192
building or other structure. At any time, a party in interest  2193
may consent to an order.  2194
        (4) A party in interest who requested and participated in  2195
a hearing, and who is adversely affected by the order of the  2196
board, may appeal the order under section 2506.01 of the Revised  2197
Code.  2198
        (D) At any time, a party in interest may enter into an  2199
agreement with the board of township trustees to perform the  2200
removal, repair, or securance of the insecure, unsafe, or  2201
structurally defective or unfit building or other structure.  2202
        (E) If an emergency exists, as determined by the board,  2203
notice may be given other than by certified mail and less than  2204
thirty days before the removal, repair, or securance.  2205
        (F) The township's total cost of removing, repairing, or  2206
securing buildings or other structures that have been declared  2207
insecure, unsafe, structurally defective, or unfit for human  2208
habitation, or of making emergency corrections of hazardous  2209
conditions, when approved by the board, shall be paid out of the  2210
township general fund from moneys not otherwise appropriated,  2211
Am. S. B. No. 102  Page 75
As Passed by the Senate
except that, if the costs incurred exceed five hundred dollars,  2212
the board may borrow moneys from a financial institution to pay  2213
for the costs in whole or in part.  2214
       The total cost may be collected by either or both of the  2215
following methods:  2216
       (1) The board may have the fiscal officer of the township  2217
certify the total costs, together with a the parcel number or  2218
other proper description of the lands to the county auditor who  2219
shall place the costs upon the tax duplicate. If the costs were  2220
incurred by the township's agent pursuant to division (H) of  2221
this section, then the agent may certify its total costs  2222
together with the parcel number of the lands to the county  2223
auditor who shall place the costs upon the tax duplicate. The  2224
costs are a lien upon the lands from and after the date of  2225
entry. The costs shall be collected as other taxes. In the case  2226
of costs certified by the township, the costs shall be returned  2227
to the township and placed in the township's general fund. In  2228
the case of costs certified by an agent pursuant to division (H)  2229
of this section, the costs shall be paid at the next settlement  2230
to the agent directly as instructed in an affidavit from the  2231
agent delivered to the county auditor or county treasurer. In  2232
the case of a lien of an agent pursuant to division (H) of this  2233
section, a notation shall be placed on the tax list and  2234
duplicate showing the amount of the lien ascribed specifically  2235
to the agent's total costs.  2236
       (2) The board or its agent pursuant to division (H) of  2237
this section may commence a civil action to recover the their  2238
respective total costs from the owner of record of the real  2239
property on which the building or structure is located.  2240
       (G) Any board of township trustees may, whenever a policy  2241
Am. S. B. No. 102  Page 76
As Passed by the Senate
or policies of insurance are in force providing coverage against  2242
the peril of fire on a building or structure and the loss agreed  2243
to between the named insured or insureds and the company or  2244
companies is more than five thousand dollars and equals or  2245
exceeds sixty per cent of the aggregate limits of liability on  2246
all fire policies covering the building or structure on the  2247
property, accept security payments and follow the procedures of  2248
divisions (C) and (D) of section 3929.86 of the Revised Code.  2249
       (H) A board of township trustees may enter into an  2250
agreement with a county land reutilization corporation organized  2251
under Chapter 1724. of the Revised Code wherein the county land  2252
reutilization corporation agrees to act as the agent of the  2253
board of township trustees in connection with the removal,  2254
repair, or securance of buildings or other structures as  2255
provided in this section.  2256
       Sec. 715.261. (A) As used in this section:  2257
       (1) "Total cost" means any costs incurred due to the use  2258
of employees, materials, or equipment of the municipal  2259
corporation or its agent pursuant to division (E) of this  2260
section, any costs arising out of contracts for labor,  2261
materials, or equipment, and costs of service of notice or  2262
publication required under this section.  2263
       (2) "Abatement activity" means each instance of any one or  2264
any combination of one or more of the following:  2265
       (a) Removing, repairing, or securing insecure, unsafe,  2266
structurally defective, abandoned, deserted, or open and vacant  2267
buildings or other structures;  2268
       (b) Making emergency corrections of hazardous conditions;  2269
       (c) Abatement of any nuisance by a municipal corporation  2270
Am. S. B. No. 102  Page 77
As Passed by the Senate
or its agent pursuant to division (E) of this section.  2271
       (B) A municipal corporation or its agent pursuant to  2272
division (E) of this section may collect the total cost of  2273
abatement activities      activity by any one or more of the methods  2274
prescribed in division (B)(1), (2), or (3) of this section.  2275
       (1) For each abatement activity in which costs are  2276
incurred, the clerk of the legislative authority of the  2277
municipal corporation or its agent pursuant to division (E) of  2278
this section may certify the total costs of each the abatement  2279
activity, together with the parcel number or another proper  2280
description of the lands on which the abatement activity  2281
occurred, the date or the period of time during which the costs  2282
were incurred for each abatement activity occurred, and the name  2283
of the owner of record at the time the costs were incurred for  2284
each abatement activity commenced, to the county auditor who  2285
shall place the costs as a charge upon the tax list and  2286
duplicate. The costs are a lien upon such lands from and after  2287
the date the costs were incurred. The costs shall have the same  2288
priority and be collected as other taxes and returned to the  2289
municipal corporation or its agent pursuant to division (E) of  2290
this section, based upon whichever of them incurred the costs.  2291
Costs collected for the municipal corporation shall be returned  2292
to it as directed by the clerk of the legislative authority in  2293
the certification of the municipal corporation's total costs or  2294
in an affidavit from the. Costs collected for the agent shall be  2295
directly paid to the agent delivered to the county auditor or  2296
county treasurer. The placement of the costs on the tax list and  2297
duplicate relates back to, and is effective in priority, as of  2298
the date the costs were incurred, provided that the municipal  2299
corporation or its agent pursuant to division (E) of this  2300
section certifies the total costs within one year from the date  2301
Am. S. B. No. 102  Page 78
As Passed by the Senate
the costs were incurred at the next settlement as instructed in  2302
the certification of the agent's total costs.  2303
       If a lien placed on a parcel of land pursuant to this  2304
division is extinguished as provided in division (H) of this  2305
section, a municipal corporation or its agent pursuant to  2306
division (E) of this section may still pursue the remedy  2307
available under division (B)(2) of this section to recoup the  2308
costs incurred with respect to that parcel from any person that  2309
held title to the parcel at the time the costs were incurred  2310
abatement activity occurred.  2311
       (2) The A municipal corporation or its agent pursuant to  2312
division (E) of this section that incurred the costs may  2313
commence a civil action to recover the total costs from the  2314
person that held title to the parcel at the time the costs were  2315
incurred during which the abatement activity occurred.  2316
       (3) A municipal corporation or its agent pursuant to  2317
division (E) of this section that incurred the costs may file a  2318
lien on a parcel of land for the total costs incurred under this  2319
section with respect to the parcel by filing a written affidavit  2320
with the county recorder of the county in which the parcel is  2321
located that states the parcel number or legal description of  2322
the land, the total costs incurred with respect to the parcel,  2323
and the date such costs were incurred or period of time during  2324
which the abatement activity giving rise to the costs occurred.  2325
The municipal corporation or its agent may pursue a foreclosure  2326
action to enforce the lien in a court of competent jurisdiction  2327
or, pursuant to sections 323.65 to 323.79 of the Revised Code,  2328
with the board of revision. The municipal corporation or its  2329
agent may elect to acquire the parcel by indicating such an  2330
election in the complaint for foreclosure or in an amended  2331
Am. S. B. No. 102  Page 79
As Passed by the Senate
complaint. Upon the entry of a decree of foreclosure, the county  2332
sheriff shall advertise and offer the property for sale, without  2333
appraisal, on at least one occasion. The minimum bid with regard  2334
to the sale of the foreclosed property shall equal the sum of  2335
the taxes, penalties, interest, costs, and assessments due and  2336
payable on the property, the total costs incurred by the  2337
municipal corporation or its agent with respect to the property,  2338
and any associated court costs and interest as authorized by  2339
law. An owner of the property may redeem the property by paying  2340
the minimum bid within ten days after the entry of the decree of  2341
foreclosure. If an owner fails to so redeem the property, and if  2342
the parcel is not sold for want of a minimum bid, the The  2343
property shall be disposed of as follows:  2344
       (a) If the municipal corporation or its agent elects to  2345
acquire the property, the parcel shall be transferred to the  2346
municipal corporation or its agent as if    and the property were  2347
transferred by all owners in title to the municipal corporation  2348
or its agent in lieu of foreclosure as provided in section  2349
5722.10 of the Revised Code;is advertised and offered for sale  2350
once pursuant to this section, but is not sold for want of a  2351
minimum bid, the municipal corporation or its agent pursuant to  2352
division (E) of this section shall be deemed to have submitted  2353
the winning bid at such sale, and the property is deemed sold to  2354
the municipal corporation or its agent pursuant to division (E)  2355
of this section for no consideration other than the cost of the  2356
proceedings.  2357
       The officer conducting the sale shall announce the bid of  2358
the municipal corporation or its agent pursuant to division (E)  2359
of this section at the sale and shall report the proceedings to  2360
the court or board of revision for confirmation of sale. The  2361
officer conducting the sale shall execute and file for recording  2362
Am. S. B. No. 102  Page 80
As Passed by the Senate
the deed conveying title to the property upon the filing of the  2363
entry of the confirmation of sale. Once the deed has been  2364
recorded, the officer shall deliver the deed to the municipal  2365
corporation or its agent.  2366
       Once the deed has been recorded, title to the property  2367
shall be incontestable in the municipal corporation or its agent  2368
and free and clear of all liens for taxes, penalties, interest,  2369
charges, assessments, and all other liens and encumbrances,  2370
except for easements and covenants of record running with the  2371
land and created prior to the time of filing of the lien under  2372
this division.  2373
       (b) If the municipal corporation or its agent does not  2374
elect to acquire the property, and the property is advertised  2375
and offered for at least once pursuant to this section but is  2376
not sold for want of a minimum bid, then the parcel shall be  2377
forfeited to the state or to a political subdivision or school  2378
district as provided in Chapter 5723. of the Revised Code.  2379
       When a municipal corporation or its agent acquires (c) The  2380
owner of the property as provided in this division, may redeem  2381
the property shall not be subject to foreclosure or forfeiture  2382
under section 323.25 or Chapter 5721. or 5723. of the Revised  2383
Code, and any lien on the property for costs incurred under this  2384
section or for any unpaid taxes, penalties, interest, charges,  2385
or assessments shall be extinguished by paying the minimum bid  2386
prior to the journalization of the confirmation of sale.  2387
       (C) This section applies to any action taken by a  2388
municipal corporation, or its agent pursuant to division (E) of  2389
this section, pursuant to section 715.26 of the Revised Code or  2390
pursuant to Section 3 of Article XVIII, Ohio Constitution.  2391
Am. S. B. No. 102  Page 81
As Passed by the Senate
       (D)(1) A municipal corporation or its agent pursuant to  2392
division (E) of this section shall not certify to the county  2393
auditor for placement upon the tax list and duplicate and the  2394
county auditor shall not place upon the tax list and duplicate  2395
as a charge against the land the costs of any abatement activity  2396
undertaken under division (B) of this section if any of the  2397
following apply:  2398
       (a) The abatement activity occurred on land that has been  2399
transferred or sold to an electing subdivision as defined in  2400
section 5722.01 of the Revised Code, regardless of whether the  2401
electing subdivision is still the owner of the land, and the  2402
abatement activity occurred on a date prior to the transfer or  2403
confirmation of sale to the electing subdivision.  2404
       (b) The abatement activity occurred on land that has been  2405
sold to a purchaser at sheriff's sale or auditor's sale, the  2406
abatement activity occurred on a date prior to the confirmation  2407
of sale, and the purchaser is not the owner of record of the  2408
land immediately prior to the judgment of foreclosure nor any of  2409
the following:  2410
       (i) A member of that owner's immediate family;  2411
       (ii) A person with a power of attorney appointed by that  2412
owner who subsequently transfers the land to the owner;  2413
       (iii) A sole proprietorship owned by that owner or a  2414
member of that owner's immediate family;  2415
       (iv) A partnership, trust, business trust, corporation, or  2416
association of which the owner or a member of the owner's  2417
immediate family owns or controls directly or indirectly more  2418
than fifty per cent.  2419
       (c) The abatement activity is taken on land that has been  2420
Am. S. B. No. 102  Page 82
As Passed by the Senate
forfeited to this state for delinquent taxes, unless the owner  2421
of record redeems the land.  2422
       (2) Upon valid written notice to the county auditor by any  2423
owner possessing an ownership interest of record of the land or  2424
by an electing subdivision previously in the chain of title of  2425
the land that the costs of an abatement activity undertaken  2426
under division (B) of this section was certified for placement  2427
or placed upon the tax list and duplicate as a charge against  2428
the land in violation of this division, the county auditor shall  2429
promptly remove such charge from the tax duplicate. This written  2430
notice to the county auditor shall include all of the following:  2431
       (a) The parcel number of the land;  2432
       (b) The common address of the land;  2433
       (c) The date of the recording of the transfer of the land  2434
to the owner or electing subdivision;  2435
       (d) The charge allegedly placed in violation of this  2436
division.  2437
       (E) A municipal corporation may enter into an agreement  2438
with a county land reutilization corporation organized under  2439
Chapter 1724. of the Revised Code wherein the county land  2440
reutilization corporation agrees to act as the agent of the  2441
municipal corporation in connection with removing, repairing, or  2442
securing insecure, unsafe, structurally defective, abandoned,  2443
deserted, or open and vacant buildings or other structures,  2444
making emergency corrections of hazardous conditions, or abating  2445
any nuisance, including high weeds, overgrown brush, and trash  2446
and debris from vacant lots. The total costs of such actions may  2447
be collected by the corporation pursuant to division (B) of this  2448
section, and shall be paid to the corporation if it paid or  2449
Am. S. B. No. 102  Page 83
As Passed by the Senate
incurred such costs and has not been reimbursed by the owner of  2450
record at the time of the action or any other party with a  2451
recorded interest in the land.  2452
       (F) In the case of the lien of a county land reutilization  2453
corporation that is the agent of a municipal corporation  2454
pursuant to division (E) of this section, a notation shall be  2455
placed on the tax list and duplicate showing the amount of the  2456
lien ascribed specifically to the agent's total costs. The agent  2457
has standing to pursue a separate cause of action for money  2458
damages to satisfy the lien or pursue a foreclosure action in a  2459
court of competent jurisdiction or with the board of revision to  2460
enforce the lien without regard to occupancy. For purposes of a  2461
foreclosure proceeding by the county treasurer for delinquent  2462
taxes, this division does not affect the lien priority as  2463
between a county land reutilization corporation and the county  2464
treasurer, but the corporation's lien is superior to the lien of  2465
any other lienholder of the property. As to a direct action by a  2466
county land reutilization corporation, the lien for the taxes,  2467
assessment, charges, costs, penalties, and interest on the tax  2468
list and duplicate is in all cases superior to the lien of a  2469
county land reutilization corporation, whose lien for total  2470
costs shall be next in priority as against all other interests,  2471
except as provided in division (G) of this section.  2472
       (G) A county land reutilization corporation acting as an  2473
agent of a municipal corporation under an agreement under  2474
pursuant to division (E) of this section may, with the county  2475
treasurer's consent, petition the court or board of revision  2476
with jurisdiction over an action undertaken under division (F)  2477
(B)(3) of this section pleading that the lien of the  2478
corporation, as agent, for the total costs shall be superior to  2479
the lien for the taxes, assessments, charges, costs, penalties,  2480
Am. S. B. No. 102  Page 84
As Passed by the Senate
and interest. If the court or board of revision determines that  2481
the lien is for total costs paid or incurred by the corporation  2482
as such an agent, and that subordinating the lien for such taxes  2483
and other impositions to the lien of the corporation promotes  2484
the expeditious abatement of public nuisances, the court or  2485
board may order the lien for the taxes and other impositions to  2486
be subordinate to the corporation's lien. The court or board may  2487
not subordinate the lien for taxes and other such impositions to  2488
any other liens.  2489
       (H) When a parcel of land upon which a lien has been  2490
placed under division (B)(1) or (3) of this section is  2491
transferred to a county land reutilization corporation, the lien  2492
on the parcel shall be extinguished if the lien is for costs or  2493
charges that were incurred related to an abatement activity that  2494
occurred before the date of the transfer to the corporation and  2495
if the corporation did not incur the costs or charges,  2496
regardless of whether the lien was attached or the costs or  2497
charges were certified before the date of transfer. In such a  2498
case, the county land reutilization corporation and its  2499
successors in title shall take title to the property free and  2500
clear of any such lien and shall be immune from liability in any  2501
action to collect such costs or charges.  2502
       If a county land reutilization corporation takes title to  2503
property before any costs or charges have been certified or any  2504
lien has been placed with respect to the property under division  2505
(B)(1) or (3) of this section, the corporation shall be deemed a  2506
bona fide purchaser for value without knowledge of such costs or  2507
lien, regardless of whether the corporation had actual or  2508
constructive knowledge of the costs or lien, and any such lien  2509
shall be void and unenforceable against the corporation and its  2510
successors in title.  2511
Am. S. B. No. 102  Page 85
As Passed by the Senate
       (I) A municipal corporation or county land reutilization  2512
corporation may file an affidavit with the county recorder under  2513
section 5301.252 of the Revised Code stating the nature and  2514
extent of any proceedings undertaken under this section. Such an  2515
affidavit may include a legal description of a parcel or, in  2516
lieu thereof, the common address of the parcel and the permanent  2517
parcel number to which such address applies.  2518
       Sec. 721.28. The legislative authority of a municipal  2519
corporation may authorize the transfer, lease, or conveyance of  2520
any real property to a person in accordance with and for the  2521
purposes of a plan adopted by the legislative authority for  2522
urban redevelopment or urban renewal or for any purpose under  2523
Chapter 1724. of the Revised Code if such transfer, lease, or  2524
conveyance of any real property is to a county land  2525
reutilization corporation organized under Chapter 1724. of the  2526
Revised Code or its subsidiary upon such lawful terms and  2527
conditions and in such manner as are prescribed by the  2528
legislative authority, without competitive bidding as required  2529
by section 721.03 of the Revised Code.  2530
       Sec. 1721.10. Except as otherwise provided in this  2531
section, lands appropriated and set apart as burial grounds,  2532
either for public or for private use, and recorded or filed as  2533
such in the office of the county recorder of the county where  2534
they are situated, and any burial ground that has been used as  2535
such for fifteen years are exempt from sale on execution on a  2536
judgment, dower, and compulsory partition; but land appropriated  2537
and set apart as a private burial ground is not so exempt if it  2538
exceeds in value the sum of fifty dollars.  2539
       The lien for taxes against such burial grounds may be  2540
enforced in the same manner prescribed for abandoned lands under  2541
Am. S. B. No. 102  Page 86
As Passed by the Senate
sections 323.65 to 323.79 of the Revised Code except that the  2542
burial ground may be transferred only to a municipal  2543
corporation, county, or township under division (D) (G) of  2544
section 323.74 323.73 or section 323.78 of the Revised Code. No  2545
burial ground that is otherwise exempt from sale or execution  2546
under this section shall be offered for sale at public auction.  2547
       Sec. 1724.02. (A) In furtherance of the purposes set forth  2548
in section 1724.01 of the Revised Code, a community improvement  2549
corporation shall have the following powers:  2550
       (1)(a) To borrow money for any of the purposes of the  2551
community improvement corporation by means of loans, lines of  2552
credit, or any other financial instruments or securities,  2553
including the issuance of its bonds, debentures, notes, or other  2554
evidences of indebtedness, whether secured or unsecured, and to  2555
secure the same by mortgage, pledge, deed of trust, or other  2556
lien on its property, franchises, rights, and privileges of  2557
every kind and nature or any part thereof or interest therein;  2558
and  2559
       (b) If the community improvement corporation is a county  2560
land reutilization corporation, the corporation may request, by  2561
resolution:  2562
       (i) That the board of county commissioners of the county  2563
served by the corporation pledge a specifically identified  2564
source or sources of revenue pursuant to division (C) of section  2565
307.78 of the Revised Code as security for such borrowing by the  2566
corporation; and  2567
       (ii)(I) If the land subject to reutilization is located  2568
within an unincorporated area of the county, that the board of  2569
county commissioners issue notes under section 307.082 of the  2570
Am. S. B. No. 102  Page 87
As Passed by the Senate
Revised Code for the purpose of constructing public  2571
infrastructure improvements and take other actions as the board  2572
determines are in the interest of the county and are authorized  2573
under sections 5709.78 to 5709.81 of the Revised Code or bonds  2574
or notes under section 5709.81 of the Revised Code for the  2575
refunding purposes set forth in that section; or  2576
       (II) If the land subject to reutilization is located  2577
within the corporate boundaries of a municipal corporation, that  2578
the municipal corporation issue bonds for the purpose of  2579
constructing public infrastructure improvements and take such  2580
other actions as the municipal corporation determines are in its  2581
interest and are authorized under sections 5709.40 to 5709.43 of  2582
the Revised Code.  2583
       (2) To make loans to any person, firm, partnership,  2584
corporation, joint stock company, association, or trust, and to  2585
establish and regulate the terms and conditions with respect to  2586
any such loans; provided that an economic development  2587
corporation shall not approve any application for a loan unless  2588
and until the person applying for said loan shows that the  2589
person has applied for the loan through ordinary banking or  2590
commercial channels and that the loan has been refused by at  2591
least one bank or other financial institution. Nothing in this  2592
division shall preclude a county land reutilization corporation  2593
from making revolving loans to community development  2594
corporations, private entities, or any person for the purposes  2595
contained in the corporation's plan under section 1724.10 of the  2596
Revised Code.  2597
       (3) To purchase, receive, hold, manage, lease, lease-  2598
purchase, or otherwise acquire and to sell, convey, transfer,  2599
lease, sublease, or otherwise dispose of real and personal  2600
Am. S. B. No. 102  Page 88
As Passed by the Senate
property, together with such rights and privileges as may be  2601
incidental and appurtenant thereto and the use thereof,  2602
including but not restricted to, any real or personal property  2603
acquired by the community improvement corporation from time to  2604
time in the satisfaction of debts or enforcement of obligations,  2605
and to enter into contracts with third parties, including the  2606
federal government, the state, any political subdivision, or any  2607
other entity. A county land reutilization corporation shall not  2608
acquire an interest in real property if such acquisition causes  2609
the number of occupied real properties held by the corporation  2610
to exceed the greater of either fifty properties or twenty-five  2611
per cent of all real property held by the corporation for  2612
reutilization, reclamation, or rehabilitation. For the purposes  2613
of this division, "occupied real properties" includes all real  2614
properties that are not unoccupied as that term is defined in  2615
section 323.65 of the Revised Code.  2616
       (4) To acquire the good will, business, rights, real and  2617
personal property, and other assets, or any part thereof, or  2618
interest therein, of any persons, firms, partnerships,  2619
corporations, joint stock companies, associations, or trusts,  2620
and to assume, undertake, or pay the obligations, debts, and  2621
liabilities of any such person, firm, partnership, corporation,  2622
joint stock company, association, or trust; to acquire, reclaim,  2623
manage, or contract for the management of improved or unimproved  2624
and underutilized real estate for the purpose of constructing  2625
industrial plants, other business establishments, or housing  2626
thereon, or causing the same to occur, for the purpose of  2627
assembling and enhancing utilization of the real estate, or for  2628
the purpose of disposing of such real estate to others in whole  2629
or in part for the construction of industrial plants, other  2630
business establishments, or housing; and to acquire, reclaim,  2631
Am. S. B. No. 102  Page 89
As Passed by the Senate
manage, contract for the management of, construct or  2632
reconstruct, alter, repair, maintain, operate, sell, convey,  2633
transfer, lease, sublease, or otherwise dispose of industrial  2634
plants, business establishments, or housing.  2635
       (5) To acquire, subscribe for, own, hold, sell, assign,  2636
transfer, mortgage, pledge, or otherwise dispose of the stock,  2637
shares, bonds, debentures, notes, or other securities and  2638
evidences of interest in, or indebtedness of, any person, firm,  2639
corporation, joint stock company, association, or trust, and  2640
while the owner or holder thereof, to exercise all the rights,  2641
powers, and privileges of ownership, including the right to vote  2642
therein, provided that no tax revenue, if any, received by a  2643
community improvement corporation shall be used for such  2644
acquisition or subscription.  2645
       (6) To mortgage, pledge, or otherwise encumber any  2646
property acquired pursuant to the powers contained in division  2647
(A)(3), (4), or (5) of this section.  2648
       (7) Nothing in this section shall limit the right of a  2649
community improvement corporation to become a member of or a  2650
stockholder in a corporation formed under Chapter 1726. of the  2651
Revised Code.  2652
       (8) To serve as an agent for grant applications and for  2653
the administration of grants, or to make applications as  2654
principal for grants for county land reutilization corporations.  2655
       (9) To exercise the powers enumerated under Chapter 5722.  2656
of the Revised Code on behalf of a county that organizes or  2657
contracts with a county land reutilization corporation.  2658
       (10) To engage in code enforcement and nuisance abatement,  2659
including, but not limited to, cutting grass and weeds, boarding  2660
Am. S. B. No. 102  Page 90
As Passed by the Senate
up vacant or abandoned structures, and demolishing condemned  2661
structures on properties that are subject to a delinquent tax or  2662
assessment lien, or property for which a municipal corporation  2663
or township has contracted with a county land reutilization  2664
corporation to provide code enforcement or nuisance abatement  2665
assistance.  2666
       (11) To charge fees or exchange in-kind goods or services  2667
for services rendered to political subdivisions and other  2668
persons or entities for whom services are rendered.  2669
       (12) To employ and provide compensation for an executive  2670
director who shall manage the operations of a county land  2671
reutilization corporation and employ others for the benefit of  2672
the corporation as approved and funded by the board of  2673
directors. No employee of the corporation is or shall be deemed  2674
to be an employee of the political subdivision for whose benefit  2675
the corporation is organized solely because the employee is  2676
employed by the corporation.  2677
       (13) To purchase tax certificates at auction, negotiated  2678
sale, or from a third party who purchased and is a holder of one  2679
or more tax certificates issued pursuant to sections 5721.30 to  2680
5721.43 of the Revised Code.  2681
       (14) To be assigned a mortgage on real property from a  2682
mortgagee in lieu of acquiring such real property subject to a  2683
mortgage.  2684
       (15) To act as a portal operator for purposes of an  2685
OhioInvests offering under sections 1707.05 to 1707.058 of the  2686
Revised Code.  2687
       (16) To do all acts and things necessary or convenient to  2688
carry out the purposes of section 1724.01 of the Revised Code  2689
Am. S. B. No. 102  Page 91
As Passed by the Senate
and the powers especially created for a community improvement  2690
corporation in Chapter 1724. of the Revised Code, including, but  2691
not limited to, contracting with the federal government, the  2692
state or any political subdivision, a board of county  2693
commissioners pursuant to section 307.07 of the Revised Code, a  2694
county auditor pursuant to section 319.10 of the Revised Code, a  2695
county treasurer pursuant to section 321.49 of the Revised Code,  2696
and any other party, whether nonprofit or for-profit. An  2697
employee of a board of county commissioners, county auditor, or  2698
county treasurer who, pursuant to a contract entered into in  2699
accordance with section 307.07, 319.10, or 321.49 of the Revised  2700
Code, provides services to a county land reutilization  2701
corporation shall remain an employee of the county during the  2702
provision of those services.  2703
       (B) The powers enumerated in this chapter shall not be  2704
construed to limit the general powers of a community improvement  2705
corporation. The powers granted under this chapter are in  2706
addition to those powers granted by any other chapter of the  2707
Revised Code, but, as to a county land reutilization  2708
corporation, shall be used only for the purposes enumerated  2709
under division (B)(2) of section 1724.01 of the Revised Code.  2710
       (C) Ownership of real property by an economic development  2711
corporation does not constitute public ownership unless the  2712
economic development corporation has applied for and been  2713
granted a tax exemption for the property under section 5709.08  2714
of the Revised Code.  2715
       (D) A county land reutilization corporation shall not be  2716
required to pay any state or local taxes or assessments,  2717
including any sales tax prescribed by section 5739.02 of the  2718
Revised Code, in connection with any project funded in whole or  2719
Am. S. B. No. 102  Page 92
As Passed by the Senate
in part by the corporation, or upon revenues or any property  2720
acquired or used by the corporation, or upon the income  2721
therefrom.  2722
       Sec. 2329.153. (A) Not later than ninety days after the  2723
effective date of this section September 28, 2016, the  2724
department of administrative services shall solicit competitive  2725
sealed proposals for the creation, operation, and maintenance of  2726
the official public sheriff sale web site and an integrated  2727
auction management system. The official public sheriff sale web  2728
site and integrated auction management system shall be a single  2729
statewide system for use by all county sheriffs in accordance  2730
with the requirements of this section.  2731
       (B) The official public sheriff sale web site shall meet  2732
the following minimum requirements:  2733
       (1) The web site shall have a domain name relevant to the  2734
judicial sale of real property.  2735
       (2) The web site shall be limited to the judicial sale of  2736
real property located in this state.  2737
       (3) The web site shall not charge a fee for members of the  2738
public to view properties for sale.  2739
       (4) The web site shall allow each county sheriff to add  2740
text, images, or graphics to the web site for the purpose of  2741
identifying the county or sheriff conducting the sale.  2742
       (5) The web site shall include industry-standard features  2743
and functionality, including user guides, online financial  2744
transaction device payments, anti-snipe functionality, watch  2745
lists, electronic mail notifications, maximum bid limits,  2746
automatic incremental bidding, and search and map features that  2747
allow users to search by county, zip code, address, parcel  2748
Am. S. B. No. 102  Page 93
As Passed by the Senate
number, appraised value, party name, case number, and other  2749
variables relevant to the judicial sale of real property. As  2750
used in this section, "financial transaction device" has the  2751
same meaning as in section 301.28 of the Revised Code.  2752
       (6) The web site shall include features that allow for the  2753
cancellation of sales as required by law or court order and the  2754
postponement of sales in accordance with divisions (E)(2) and  2755
(3) of this section.  2756
       (7) The web site shall provide a secure payment processing  2757
system that accepts online payments for property sold via the  2758
web site and, in an efficient and costeffective cost-effective  2759
manner, transfers those payments to the appropriate county  2760
official or account.  2761
       (8) The web site shall include the ability for an attorney  2762
or law firm to enter a bid in a representative capacity.  2763
       (9) The web site shall be integrated with the auction  2764
management system described in division (C) of this section.  2765
       (C) The auction management system shall meet the following  2766
minimum requirements:  2767
       (1) The auction management system shall have a role-based  2768
workflow engine to assist in conducting sales on the web site,  2769
capturing data, complying with all relevant laws, and managing  2770
administrative processes related to the judicial sale of real  2771
property in a timely, secure, and accurate manner.  2772
       (2) The auction management system shall record the data  2773
necessary to meet the reporting requirements of section 2329.312  2774
of the Revised Code.  2775
       (3) The auction management system shall be able to  2776
Am. S. B. No. 102  Page 94
As Passed by the Senate
generate documents required by the court ordering the sale or  2777
related to the judicial sale of real property.  2778
       (4) The auction management system shall be able to record  2779
fees, costs, deposits, and other money items with the objective  2780
of ensuring an accurate accounting of moneys received and  2781
disbursed in each judicial sale of real property.  2782
       (5) The auction management system shall be integrated with  2783
the web site described in division (B) of this section.  2784
       (D) The license fee for the creation, operation, and  2785
maintenance of the official public sheriff sale web site and  2786
integrated auction management system shall be determined using a  2787
per-transaction license fee model or a per-use license fee  2788
model. The addition of a property to the official public sheriff  2789
sale web site or the auction management system shall each be  2790
deemed a transaction for purposes of determining the license  2791
fee. The license fee applicable to each judicial sale of real  2792
property shall be taxed as costs in the case. No additional  2793
license fees shall be assessed to the county sheriff.  2794
       (E)(1) Not later than one year after the effective date of  2795
this section September 28, 2016, in all cases in which the  2796
sheriff is ordered to conduct a judicial sale of real property,  2797
the following shall occur:  2798
       (a) For residential property, the sale may be conducted on  2799
the official public sheriff sale web site for a five-year period  2800
beginning on the date the online system is fully operational.  2801
After Except as otherwise provided in division (E)(5) of this  2802
section, after this five-year period sales shall be conducted on  2803
the official public sheriff sale web site.  2804
       (b) For commercial property, the sale may be conducted on  2805
Am. S. B. No. 102  Page 95
As Passed by the Senate
the official public sheriff sale web site.  2806
       All sales conducted on the official public sheriff sale  2807
web site shall be open for bidding for at least seven days.  2808
       (2) If the sale of the real property is to be conducted on  2809
the official public sheriff sale web site, the judgment creditor  2810
may instruct the sheriff to postpone the sale of the real  2811
property one time for up to one hundred eighty days after the  2812
initial sale date. Upon receiving such instruction for  2813
postponement, the sheriff shall postpone the sale of the  2814
property by announcing on the official public sheriff sale web  2815
site that the sale is postponed and giving notice of the  2816
rescheduled sale date. This announcement shall be deemed to meet  2817
the notice requirement of section 2329.26 of the Revised Code.  2818
       (3) If the judgment creditor does not wish to postpone the  2819
sale of the real property, the judgment creditor may instruct  2820
the sheriff to cancel the sale of the property. Upon receiving  2821
this instruction, the sheriff shall cancel the sale of the  2822
property by announcing on the official public sheriff sale web  2823
site that the sale is canceled. This announcement shall remain  2824
posted on the official public sheriff sale web site until at  2825
least the end of the seven-day bidding period described in  2826
division (E)(1) of this section.  2827
       (4) If the sale of the real property is postponed or  2828
canceled according to divisions (E)(2) and (3) of this section,  2829
all bids made on the real property prior to the postponement or  2830
cancellation of the sale shall be void.  2831
       (5) Before the first day of each county fiscal year, the  2832
county treasurer shall adopt a written policy on whether sales  2833
of real property sold pursuant to section 323.28, 323.73,  2834
Am. S. B. No. 102  Page 96
As Passed by the Senate
5721.19, or 5721.39 of the Revised Code will be conducted in  2835
person at a physical location or remotely on the official public  2836
sheriff sale web site. Once adopted, the sheriff shall publish a  2837
copy of the treasurer's policy on the official public sheriff  2838
sale web site, and the policy shall not be changed and shall be  2839
in effect during that fiscal year. Notwithstanding division (E)  2840
(1) of this section, in all cases in which the sheriff is  2841
ordered to conduct such a sale pursuant to section 323.28,  2842
323.73, 5721.19, or 5721.39 of the Revised Code, the sheriff  2843
shall conduct the sale in accordance with the policy.  2844
       (F) Pursuant to their authority in section 9.482 of the  2845
Revised Code, counties may elect to enter into a shared services  2846
agreement relating to the judicial sale of real property on the  2847
official public sheriff sale web site. The shared services  2848
agreement may seek to improve efficiency and reduce costs in the  2849
judicial sale of real property by consolidating administrative  2850
functions and processes.  2851
       Sec. 3737.87. As used in sections 3737.87 to 3737.98 of  2852
the Revised Code:  2853
       (A) "Accidental release" means any sudden or nonsudden  2854
release of petroleum that was neither expected nor intended by  2855
the owner or operator of the applicable underground storage tank  2856
system and that results in the need for corrective action or  2857
compensation for bodily injury or property damage.  2858
       (B) "Corrective action" means any action necessary to  2859
protect human health and the environment in the event of a  2860
release of petroleum into the environment, including, without  2861
limitation, any action necessary to monitor, assess, and  2862
evaluate the release. In the instance of a suspected release,  2863
"corrective action" includes, without limitation, an  2864
Am. S. B. No. 102  Page 97
As Passed by the Senate
investigation to confirm or disprove the occurrence of the  2865
release. In the instance of a confirmed release, "corrective  2866
action" includes, without limitation, the initial corrective  2867
action taken under section 3737.88 or 3737.882 of the Revised  2868
Code and rules adopted or orders issued under those sections and  2869
any action taken consistent with a remedial action to clean up  2870
contaminated ground water, surface water, soils, and subsurface  2871
material and to address the residual effects of a release after  2872
the initial corrective action is taken.  2873
       (C) "Eligible lending institution" means a financial  2874
institution that is eligible to make commercial loans, is a  2875
public depository of state funds under section 135.03 of the  2876
Revised Code, and agrees to participate in the petroleum  2877
underground storage tank linked deposit program provided for in  2878
sections 3737.95 to 3737.98 of the Revised Code.  2879
       (D) "Eligible owner" means any person that owns six or  2880
fewer petroleum underground storage tanks comprising a petroleum  2881
underground storage tank or underground storage tank system.  2882
       (E) "Installer" means a person who supervises the  2883
installation of, performance of major repairs on site to,  2884
abandonment of, or removal of underground storage tank systems.  2885
       (F) "Major repair" means the restoration of a tank or an  2886
underground storage tank system component that has caused a  2887
release of a product from the underground storage tank system.  2888
"Major repair" does not include modifications, upgrades, or  2889
routine maintenance for normal operational upkeep to prevent an  2890
underground storage tank system from releasing a product.  2891
       (G) "Operator" means the person in daily control of, or  2892
having responsibility for the daily operation of, an underground  2893
Am. S. B. No. 102  Page 98
As Passed by the Senate
storage tank system.  2894
       (H) "Owner" means:  2895
       (1) In the instance of an underground storage tank system  2896
in use on November 8, 1984, or brought into use after that date,  2897
the person who owns the underground storage tank system;  2898
       (2) In the instance of an underground storage tank system  2899
in use before November 8, 1984, that was no longer in use on  2900
that date, the person who owned the underground storage tank  2901
system immediately before the discontinuation of its use.  2902
       "Owner" includes any person who holds, or, in the instance  2903
of an underground storage tank system in use before November 8,  2904
1984, but no longer in use on that date, any person who held  2905
immediately before the discontinuation of its use, a legal,  2906
equitable, or possessory interest of any kind in an underground  2907
storage tank system or in the property on which the underground  2908
storage tank system is located, including, without limitation, a  2909
trust, vendor, vendee, lessor, or lessee. "Owner" does not  2910
include any person who, without participating in the management  2911
of an underground storage tank system and without otherwise  2912
being engaged in petroleum production, refining, or marketing,  2913
holds indicia of ownership in an underground storage tank system  2914
primarily to protect the person's security interest in it.  2915
       (I) "Person," in addition to the meaning in section  2916
3737.01 of the Revised Code, means the United States and any  2917
department, agency, or instrumentality thereof.  2918
       (J) "Petroleum" means petroleum, including crude oil or  2919
any fraction thereof, that is a liquid at the temperature of  2920
sixty degrees Fahrenheit and the pressure of fourteen and seven-  2921
tenths pounds per square inch absolute. "Petroleum" includes,  2922
Am. S. B. No. 102  Page 99
As Passed by the Senate
without limitation, motor fuels, jet fuels, distillate fuel  2923
oils, residual fuel oils, lubricants, petroleum solvents, and  2924
used oils.  2925
       (K) "Petroleum underground storage tank linked deposit"  2926
means a certificate of deposit placed by the treasurer of state  2927
with an eligible lending institution pursuant to sections  2928
3737.95 to 3737.98 of the Revised Code.  2929
       (L) "Regulated substance" means petroleum or any substance  2930
identified or listed as a hazardous substance in rules adopted  2931
under division (D) of section 3737.88 of the Revised Code.  2932
       (M) "Release" means any spilling, leaking, emitting,  2933
discharging, escaping, leaching, or disposing of from an  2934
underground storage tank system into ground or surface water or  2935
subsurface soils or otherwise into the environment.  2936
       (N) Notwithstanding division (F) of section 3737.01 of the  2937
Revised Code, "responsible person" means the person who is the  2938
owner or operator of an underground storage tank system.  2939
"Responsible person" does not include a county land  2940
reutilization corporation organized under Chapter 1724. of the  2941
Revised Code or its wholly-owned subsidiary.  2942
       (O) "Tank" means a stationary device designed to contain  2943
an accumulation of regulated substances that is constructed of  2944
manufactured materials.  2945
       (P) "Underground storage tank" means one or any  2946
combination of tanks, including the underground pipes connected  2947
thereto, that are used to contain an accumulation of regulated  2948
substances the volume of which, including the volume of the  2949
underground pipes connected thereto, is ten per cent or more  2950
beneath the surface of the ground.  2951
Am. S. B. No. 102  Page 100
As Passed by the Senate
       "Underground storage tank" does not include any of the  2952
following or any pipes connected to any of the following:  2953
       (1) Pipeline facilities, including gathering lines,  2954
regulated under the "Natural Gas Pipeline Safety Act of 1968,"  2955
82 Stat. 720, 49 U.S.C.A. 1671, as amended, or the "Hazardous  2956
Liquid Pipeline Safety Act of 1979," 93 Stat. 1003, 49 U.S.C.A.  2957
2001, as amended;  2958
       (2) Farm or residential tanks of one thousand one hundred  2959
gallons or less capacity used for storing motor fuel for  2960
noncommercial purposes;  2961
       (3) Tanks used for storing heating fuel for consumptive  2962
use on the premises where stored;  2963
       (4) Surface impoundments, pits, ponds, or lagoons;  2964
       (5) Storm or waste water collection systems;  2965
       (6) Flow-through process tanks;  2966
       (7) Storage tanks located in underground areas, including,  2967
without limitation, basements, cellars, mine workings, drifts,  2968
shafts, or tunnels, when the tanks are located on or above the  2969
surface of the floor;  2970
       (8) Septic tanks;  2971
       (9) Liquid traps or associated gathering lines directly  2972
related to oil or gas production and gathering operations.  2973
       (Q) "Underground storage tank system" means an underground  2974
storage tank and the connected underground piping, underground  2975
ancillary equipment, and containment system, if any.  2976
       (R) "Revenues" means all fees, premiums, and charges paid  2977
by owners and operators of petroleum underground storage tanks  2978
Am. S. B. No. 102  Page 101
As Passed by the Senate
to the petroleum underground storage tank release compensation  2979
board created in section 3737.90 of the Revised Code; proceeds  2980
received by the board from any insurance, condemnation, or  2981
guaranty; the proceeds of petroleum underground storage tank  2982
revenue bonds; and the income and profits from the investment of  2983
any such revenues.  2984
       (S) "Revenue bonds," unless the context indicates a  2985
different meaning or intent, means petroleum underground storage  2986
tank revenue bonds and petroleum underground storage tank  2987
revenue refunding bonds that are issued by the petroleum  2988
underground storage tank release compensation board pursuant to  2989
sections 3737.90 to 3737.948 of the Revised Code.  2990
       (T) "Class C release" means a release of petroleum  2991
occurring or identified from an underground storage tank system  2992
subject to sections 3737.87 to 3737.89 of the Revised Code for  2993
which the responsible person for the release is specifically  2994
determined by the fire marshal not to be a viable person capable  2995
of undertaking or completing the corrective actions required  2996
under those sections for the release. "Class C release" also  2997
includes any release designated as a "class C release" in  2998
accordance with rules adopted under section 3737.88 of the  2999
Revised Code.  3000
       Sec. 3745.11. (A) Applicants for and holders of permits,  3001
licenses, variances, plan approvals, and certifications issued  3002
by the director of environmental protection pursuant to Chapters  3003
3704., 3734., 6109., and 6111. of the Revised Code shall pay a  3004
fee to the environmental protection agency for each such  3005
issuance and each application for an issuance as provided by  3006
this section. No fee shall be charged for any issuance for which  3007
no application has been submitted to the director.  3008
Am. S. B. No. 102  Page 102
As Passed by the Senate
       (B) Except as otherwise provided in division (C)(2) of  3009
this section, beginning July 1, 1994, each person who owns or  3010
operates an air contaminant source and who is required to apply  3011
for and obtain a Title V permit under section 3704.036 of the  3012
Revised Code shall pay the fees set forth in this division. For  3013
the purposes of this division, total emissions of air  3014
contaminants may be calculated using engineering calculations,  3015
emissions factors, material balance calculations, or performance  3016
testing procedures, as authorized by the director.  3017
       The following fees shall be assessed on the total actual  3018
emissions from a source in tons per year of the regulated  3019
pollutants particulate matter, sulfur dioxide, nitrogen oxides,  3020
organic compounds, and lead:  3021
       (1) Fifteen dollars per ton on the total actual emissions  3022
of each such regulated pollutant during the period July through  3023
December 1993, to be collected no sooner than July 1, 1994;  3024
       (2) Twenty dollars per ton on the total actual emissions  3025
of each such regulated pollutant during calendar year 1994, to  3026
be collected no sooner than April 15, 1995;  3027
       (3) Twenty-five dollars per ton on the total actual  3028
emissions of each such regulated pollutant in calendar year  3029
1995, and each subsequent calendar year, to be collected no  3030
sooner than the fifteenth day of April of the year next  3031
succeeding the calendar year in which the emissions occurred.  3032
       The fees levied under this division do not apply to that  3033
portion of the emissions of a regulated pollutant at a facility  3034
that exceed four thousand tons during a calendar year.  3035
       (C)(1) The fees assessed under division (B) of this  3036
section are for the purpose of providing funding for the Title V  3037
Am. S. B. No. 102  Page 103
As Passed by the Senate
permit program.  3038
       (2) The fees assessed under division (B) of this section  3039
do not apply to emissions from any electric generating unit  3040
designated as a Phase I unit under Title IV of the federal Clean  3041
Air Act prior to calendar year 2000. Those fees shall be  3042
assessed on the emissions from such a generating unit commencing  3043
in calendar year 2001 based upon the total actual emissions from  3044
the generating unit during calendar year 2000 and shall continue  3045
to be assessed each subsequent calendar year based on the total  3046
actual emissions from the generating unit during the preceding  3047
calendar year.  3048
       (3) The director shall issue invoices to owners or  3049
operators of air contaminant sources who are required to pay a  3050
fee assessed under division (B) or (D) of this section. Any such  3051
invoice shall be issued no sooner than the applicable date when  3052
the fee first may be collected in a year under the applicable  3053
division, shall identify the nature and amount of the fee  3054
assessed, and shall indicate that the fee is required to be paid  3055
within thirty days after the issuance of the invoice.  3056
       (D)(1) Except as provided in division (D)(2) of this  3057
section, beginning January 1, 2004, each person who owns or  3058
operates an air contaminant source; who is required to apply for  3059
a permit to operate pursuant to rules adopted under division  3060
(G), or a variance pursuant to division (H), of section 3704.03  3061
of the Revised Code; and who is not required to apply for and  3062
obtain a Title V permit under section 3704.03 of the Revised  3063
Code shall pay a single fee based upon the sum of the actual  3064
annual emissions from the facility of the regulated pollutants  3065
particulate matter, sulfur dioxide, nitrogen oxides, organic  3066
compounds, and lead in accordance with the following schedule:  3067
Am. S. B. No. 102  Page 104
As Passed by the Senate
  3068
  1  2
A   Total tons per year  Annual fee
    of regulated pollutants  per facility
    emitted
B   More than 0, but less than 10  $100
C   10 or more, but less than 50  200
D   50 or more, but less than 100  300
E   100 or more  700
       (2)(a) As used in division (D) of this section, "synthetic  3069
minor facility" means a facility for which one or more permits  3070
to install or permits to operate have been issued for the air  3071
contaminant sources at the facility that include terms and  3072
conditions that lower the facility's potential to emit air  3073
contaminants below the major source thresholds established in  3074
rules adopted under section 3704.036 of the Revised Code.  3075
       (b) Beginning January 1, 2000, through June 30, 2026, each  3076
person who owns or operates a synthetic minor facility shall pay  3077
an annual fee based on the sum of the actual annual emissions  3078
from the facility of particulate matter, sulfur dioxide,  3079
nitrogen dioxide, organic compounds, and lead in accordance with  3080
the following schedule:  3081
  3082
  1  2
A    Combined total tons  Annual fee per facility
Am. S. B. No. 102  Page 105
As Passed by the Senate
     per year of all regulated
     pollutants emitted
B    Less than 10  $170
C    10 or more, but less than 20  340
D    20 or more, but less than 30  670
E    30 or more, but less than 40  1,010
F    40 or more, but less than 50  1,340
G    50 or more, but less than 60  1,680
H    60 or more, but less than 70  2,010
I    70 or more, but less than 80  2,350
J    80 or more, but less than 90  2,680
K    90 or more, but less than 100  3,020
L    100 or more  3,350
       (3) The fees assessed under division (D)(1) of this  3083
section shall be collected annually no sooner than the fifteenth  3084
day of April, commencing in 2005. The fees assessed under  3085
division (D)(2) of this section shall be collected no sooner  3086
than the fifteenth day of April, commencing in 2000. The fees  3087
assessed under division (D) of this section in a calendar year  3088
shall be based upon the sum of the actual emissions of those  3089
regulated pollutants during the preceding calendar year. For the  3090
purpose of division (D) of this section, emissions of air  3091
Am. S. B. No. 102  Page 106
As Passed by the Senate
contaminants may be calculated using engineering calculations,  3092
emission factors, material balance calculations, or performance  3093
testing procedures, as authorized by the director. The director,  3094
by rule, may require persons who are required to pay the fees  3095
assessed under division (D) of this section to pay those fees  3096
biennially rather than annually.  3097
       (E)(1) Consistent with the need to cover the reasonable  3098
costs of the Title V permit program, the director annually shall  3099
increase the fees prescribed in division (B) of this section by  3100
the percentage, if any, by which the consumer price index for  3101
the most recent calendar year ending before the beginning of a  3102
year exceeds the consumer price index for calendar year 1989.  3103
Upon calculating an increase in fees authorized by division (E)  3104
(1) of this section, the director shall compile revised fee  3105
schedules for the purposes of division (B) of this section and  3106
shall make the revised schedules available to persons required  3107
to pay the fees assessed under that division and to the public.  3108
       (2) For the purposes of division (E)(1) of this section:  3109
       (a) The consumer price index for any year is the average  3110
of the consumer price index for all urban consumers published by  3111
the United States department of labor as of the close of the  3112
twelve-month period ending on the thirty-first day of August of  3113
that year.  3114
       (b) If the 1989 consumer price index is revised, the  3115
director shall use the revision of the consumer price index that  3116
is most consistent with that for calendar year 1989.  3117
       (F) Each person who is issued a permit to install pursuant  3118
to rules adopted under division (F) of section 3704.03 of the  3119
Revised Code on or after July 1, 2003, shall pay the fees  3120
Am. S. B. No. 102  Page 107
As Passed by the Senate
specified in the following schedules:  3121
       (1) Fuel-burning equipment (boilers, furnaces, or process  3122
heaters used in the process of burning fuel for the primary  3123
purpose of producing heat or power by indirect heat transfer)  3124
  3125
  1  2
A    Input capacity (maximum)  Permit to install
     (million British thermal units per hour)
B    Greater than 0, but less than 10  $200
C    10 or more, but less than 100  400
D    100 or more, but less than 300  1000
E    300 or more, but less than 500  2250
F    500 or more, but less than 1000  3750
G    1000 or more, but less than 5000  6000
H    5000 or more  9000
       Units burning exclusively natural gas, number two fuel  3126
oil, or both shall be assessed a fee that is one-half the  3127
applicable amount shown in division (F)(1) of this section.  3128
       (2) Combustion turbines and stationary internal combustion  3129
engines designed to generate electricity  3130
  3131
  1  2
A    Generating capacity (mega watts)  Permit to install
Am. S. B. No. 102  Page 108
As Passed by the Senate
B    0 or more, but less than 10  $25
C    10 or more, but less than 25  150
D    25 or more, but less than 50  300
E    50 or more, but less than 100  500
F    100 or more, but less than 250  1000
G    250 or more  2000
       (3) Incinerators  3132
  3133
  1  2
A    Input capacity (pounds per hour)        Permit to install
B    0 to 100  $100
C    101 to 500  500
D    501 to 2000  1000
E    2001 to 20,000  1500
F    more than 20,000  3750
       (4)(a) Process  3134
  3135
  1  2
A    Process weight rate (pounds per hour)    Permit to install
B    0 to 1000  $200
Am. S. B. No. 102  Page 109
As Passed by the Senate
C    1001 to 5000  500
D    5001 to 10,000  750
E    10,001 to 50,000  1000
F    more than 50,000  1250
       In any process where process weight rate cannot be  3136
ascertained, the minimum fee shall be assessed. A boiler,  3137
furnace, combustion turbine, stationary internal combustion  3138
engine, or process heater designed to provide direct heat or  3139
power to a process not designed to generate electricity shall be  3140
assessed a fee established in division (F)(4)(a) of this  3141
section. A combustion turbine or stationary internal combustion  3142
engine designed to generate electricity shall be assessed a fee  3143
established in division (F)(2) of this section.  3144
       (b) Notwithstanding division (F)(4)(a) of this section,  3145
any person issued a permit to install pursuant to rules adopted  3146
under division (F) of section 3704.03 of the Revised Code shall  3147
pay the fees set forth in division (F)(4)(c) of this section for  3148
a process used in any of the following industries, as identified  3149
by the applicable two-digit, three-digit, or four-digit standard  3150
industrial classification code according to the Standard  3151
Industrial Classification Manual published by the United States  3152
office of management and budget in the executive office of the  3153
president, 1987, as revised:  3154
       Major group 10, metal mining;  3155
       Major group 12, coal mining;  3156
       Major group 14, mining and quarrying of nonmetallic  3157
minerals;  3158
Am. S. B. No. 102  Page 110
As Passed by the Senate
       Industry group 204, grain mill products;  3159
       2873 Nitrogen fertilizers;  3160
       2874 Phosphatic fertilizers;  3161
       3281 Cut stone and stone products;  3162
       3295 Minerals and earth, ground or otherwise treated;  3163
       4221 Grain elevators (storage only);  3164
       5159 Farm related raw materials;  3165
       5261 Retail nurseries and lawn and garden supply stores.  3166
       (c) The fees set forth in the following schedule apply to  3167
the issuance of a permit to install pursuant to rules adopted  3168
under division (F) of section 3704.03 of the Revised Code for a  3169
process identified in division (F)(4)(b) of this section:  3170
  3171
  1  2
A     Process weight rate (pounds per hour)  Permit to install
B     0 to 10,000  $200
C     10,001 to 50,000  400
D     50,001 to 100,000  500
E     100,001 to 200,000  600
F     200,001 to 400,000  750
G     400,001 or more  900
       (5) Storage tanks  3172
Am. S. B. No. 102  Page 111
As Passed by the Senate
  3173
  1  2
A    Gallons (maximum useful capacity)  Permit to install
B    0 to 20,000  $100
C    20,001 to 40,000  150
D    40,001 to 100,000  250
E    100,001 to 500,000  400
F    500,001 or greater  750
       (6) Gasoline/fuel dispensing facilities  3174
  3175
  1  2
A     For each gasoline/fuel dispensing  Permit to install
      facility (includes all units at the
  $100
      facility)
       (7) Dry cleaning facilities  3176
  3177
  1  2
A  For each dry cleaning facility (includes    Permit to install
  all units at the facility)
  $100
       (8) Registration status  3178
  3179
  1  2
Am. S. B. No. 102  Page 112
As Passed by the Senate
A        For each source covered by registration  Permit to install
  status
  $75
       (G) An owner or operator who is responsible for an  3180
asbestos demolition or renovation project pursuant to rules  3181
adopted under section 3704.03 of the Revised Code shall pay,  3182
upon submitting a notification pursuant to rules adopted under  3183
that section, the fees set forth in the following schedule:  3184
  3185
  1  2
A  Action  Fee
B  Each notification  $75
C  Asbestos removal  $3/unit
D  Asbestos cleanup  $4/cubic yard
       For purposes of this division, "unit" means any  3186
combination of linear feet or square feet equal to fifty.  3187
       No fee, accrued or otherwise, other than the fees set  3188
forth in division (G) of this section shall be charged to, or  3189
collected from, an owner or operator by this state, a  3190
municipality, or other political subdivision of this state in  3191
connection with the submission or review of the notification  3192
referred to in this division.  3193
       (H) A person who is issued an extension of time for a  3194
permit to install an air contaminant source pursuant to rules  3195
adopted under division (F) of section 3704.03 of the Revised  3196
Code shall pay a fee equal to one-half the fee originally  3197
Am. S. B. No. 102  Page 113
As Passed by the Senate
assessed for the permit to install under this section, except  3198
that the fee for such an extension shall not exceed two hundred  3199
dollars.  3200
       (I) A person who is issued a modification to a permit to  3201
install an air contaminant source pursuant to rules adopted  3202
under section 3704.03 of the Revised Code shall pay a fee equal  3203
to one-half of the fee that would be assessed under this section  3204
to obtain a permit to install the source. The fee assessed by  3205
this division only applies to modifications that are initiated  3206
by the owner or operator of the source and shall not exceed two  3207
thousand dollars.  3208
       (J) Notwithstanding division (F) of this section, a person  3209
who applies for or obtains a permit to install pursuant to rules  3210
adopted under division (F) of section 3704.03 of the Revised  3211
Code after the date actual construction of the source began  3212
shall pay a fee for the permit to install that is equal to twice  3213
the fee that otherwise would be assessed under the applicable  3214
division unless the applicant received authorization to begin  3215
construction under division (W) of section 3704.03 of the  3216
Revised Code. This division only applies to sources for which  3217
actual construction of the source begins on or after July 1,  3218
1993. The imposition or payment of the fee established in this  3219
division does not preclude the director from taking any  3220
administrative or judicial enforcement action under this  3221
chapter, Chapter 3704., 3714., 3734., or 6111. of the Revised  3222
Code, or a rule adopted under any of them, in connection with a  3223
violation of rules adopted under division (F) of section 3704.03  3224
of the Revised Code.  3225
       As used in this division, "actual construction of the  3226
source" means the initiation of physical on-site construction  3227
Am. S. B. No. 102  Page 114
As Passed by the Senate
activities in connection with improvements to the source that  3228
are permanent in nature, including, without limitation, the  3229
installation of building supports and foundations and the laying  3230
of underground pipework.  3231
       (K)(1) Money received under division (B) of this section  3232
shall be deposited in the state treasury to the credit of the  3233
Title V clean air fund created in section 3704.035 of the  3234
Revised Code. Annually, not more than fifty cents per ton of  3235
each fee assessed under division (B) of this section on actual  3236
emissions from a source and received by the environmental  3237
protection agency pursuant to that division may be transferred  3238
by the director using an interstate transfer voucher to the  3239
state treasury to the credit of the small business assistance  3240
fund created in section 3706.19 of the Revised Code. In  3241
addition, annually, the amount of money necessary for the  3242
operation of the office of ombudsperson as determined under  3243
division (B) of that section shall be transferred to the state  3244
treasury to the credit of the small business ombudsperson fund  3245
created by that section.  3246
       (2) Money received by the agency pursuant to divisions  3247
(D), (F), (G), (H), (I), and (J) of this section shall be  3248
deposited in the state treasury to the credit of the non-Title V  3249
clean air fund created in section 3704.035 of the Revised Code.  3250
       (L)(1) A person applying for a plan approval for a  3251
wastewater treatment works pursuant to section 6111.44, 6111.45,  3252
or 6111.46 of the Revised Code shall pay a nonrefundable fee of  3253
one hundred dollars plus sixty-five one-hundredths of one per  3254
cent of the estimated project cost through June 30, 2026, and a  3255
nonrefundable application fee of one hundred dollars plus two-  3256
tenths of one per cent of the estimated project cost on and  3257
Am. S. B. No. 102  Page 115
As Passed by the Senate
after July 1, 2026, except that the total fee shall not exceed  3258
fifteen thousand dollars through June 30, 2026, and five  3259
thousand dollars on and after July 1, 2026. The fee shall be  3260
paid at the time the application is submitted.  3261
       (2) A person who has entered into an agreement with the  3262
director under section 6111.14 of the Revised Code shall pay an  3263
administrative service fee for each plan submitted under that  3264
section for approval that shall not exceed the minimum amount  3265
necessary to pay administrative costs directly attributable to  3266
processing plan approvals. The director annually shall calculate  3267
the fee and shall notify all persons who have entered into  3268
agreements under that section, or who have applied for  3269
agreements, of the amount of the fee.  3270
       (3)(a)(i) Not later than January 30, 2024, and January 30,  3271
2025, a person holding an NPDES discharge permit issued pursuant  3272
to Chapter 6111. of the Revised Code with an average daily  3273
discharge flow of five thousand gallons or more shall pay a  3274
nonrefundable annual discharge fee. Any person who fails to pay  3275
the fee at that time shall pay an additional amount that equals  3276
ten per cent of the required annual discharge fee.  3277
       (ii) The billing year for the annual discharge fee  3278
established in division (L)(3)(a)(i) of this section shall  3279
consist of a twelve-month period beginning on the first day of  3280
January of the year preceding the date when the annual discharge  3281
fee is due. In the case of an existing source that permanently  3282
ceases to discharge during a billing year, the director shall  3283
reduce the annual discharge fee, including the surcharge  3284
applicable to certain industrial facilities pursuant to division  3285
(L)(3)(c) of this section, by one-twelfth for each full month  3286
during the billing year that the source was not discharging, but  3287
Am. S. B. No. 102  Page 116
As Passed by the Senate
only if the person holding the NPDES discharge permit for the  3288
source notifies the director in writing, not later than the  3289
first day of October of the billing year, of the circumstances  3290
causing the cessation of discharge.  3291
       (iii) The annual discharge fee established in division (L)  3292
(3)(a)(i) of this section, except for the surcharge applicable  3293
to certain industrial facilities pursuant to division (L)(3)(c)  3294
of this section, shall be based upon the average daily discharge  3295
flow in gallons per day calculated using first day of May  3296
through thirty-first day of October flow data for the period two  3297
years prior to the date on which the fee is due. In the case of  3298
NPDES discharge permits for new sources, the fee shall be  3299
calculated using the average daily design flow of the facility  3300
until actual average daily discharge flow values are available  3301
for the time period specified in division (L)(3)(a)(iii) of this  3302
section. The annual discharge fee may be prorated for a new  3303
source as described in division (L)(3)(a)(ii) of this section.  3304
       (b)(i) An NPDES permit holder that is a public discharger  3305
shall pay the fee specified in the following schedule:  3306
  3307
  1  2
A  Average daily discharge flow  Fee due by January 30,
  2024, and January 30,
  2025
B  5,000 to 49,999  $200
C  50,000 to 100,000  500
D  100,001 to 250,000  1,050
Am. S. B. No. 102  Page 117
As Passed by the Senate
E  250,001 to 1,000,000  2,600
F  1,000,001 to 5,000,000  5,200
G  5,000,001 to 10,000,000  10,350
H  10,000,001 to 20,000,000  15,550
I  20,000,001 to 50,000,000  25,900
J  50,000,001 to 100,000,000  41,400
K  100,000,001 or more  62,100
       (ii) Public dischargers owning or operating two or more  3308
publicly owned treatment works serving the same political  3309
subdivision, as "treatment works" is defined in section 6111.01  3310
of the Revised Code, and that serve exclusively political  3311
subdivisions having a population of fewer than one hundred  3312
thousand persons shall pay an annual discharge fee under  3313
division (L)(3)(b)(i) of this section that is based on the  3314
combined average daily discharge flow of the treatment works.  3315
       (c)(i) An NPDES permit holder that is an industrial  3316
discharger, other than a coal mining operator identified by P in  3317
the third character of the permittee's NPDES permit number,  3318
shall pay the fee specified in the following schedule:  3319
  3320
  1  2
A     Average daily discharge flow  Fee due by January 30,
  2024, and January 30, 2025
B     5,000 to 49,999  $250
Am. S. B. No. 102  Page 118
As Passed by the Senate
C     50,000 to 250,000  1,200
D     250,001 to 1,000,000  2,950
E     1,000,001 to 5,000,000  5,850
F     5,000,001 to 10,000,000  8,800
G     10,000,001 to 20,000,000  11,700
H     20,000,001 to 100,000,000  14,050
I     100,000,001 to 250,000,000  16,400
J     250,000,001 or more  18,700
       (ii) In addition to the fee specified in the above  3321
schedule, an NPDES permit holder that is an industrial  3322
discharger classified as a major discharger during all or part  3323
of the annual discharge fee billing year specified in division  3324
(L)(3)(a)(ii) of this section shall pay a nonrefundable annual  3325
surcharge of seven thousand five hundred dollars not later than  3326
January 30, 2024, and not later than January 30, 2025. Any  3327
person who fails to pay the surcharge at that time shall pay an  3328
additional amount that equals ten per cent of the amount of the  3329
surcharge.  3330
       (d) Notwithstanding divisions (L)(3)(b) and (c) of this  3331
section, a public discharger, that is not a separate municipal  3332
storm sewer system, identified by I in the third character of  3333
the permittee's NPDES permit number and an industrial discharger  3334
identified by I, J, L, V, W, X, Y, or Z in the third character  3335
of the permittee's NPDES permit number shall pay a nonrefundable  3336
annual discharge fee of one hundred eighty dollars not later  3337
Am. S. B. No. 102  Page 119
As Passed by the Senate
than January 30, 2024, and not later than January 30, 2025. Any  3338
person who fails to pay the fee at that time shall pay an  3339
additional amount that equals ten per cent of the required fee.  3340
        (4) Each person obtaining an NPDES permit for municipal  3341
storm water discharge shall pay a nonrefundable storm water  3342
annual discharge fee of ten dollars per one-tenth of a square  3343
mile of area permitted. The fee shall not exceed ten thousand  3344
dollars and shall be payable on or before January 30, 2004, and  3345
the thirtieth day of January of each year thereafter. Any person  3346
who fails to pay the fee on the date specified in division (L)  3347
(4) of this section shall pay an additional amount per year  3348
equal to ten per cent of the annual fee that is unpaid.  3349
        (5) The director shall transmit all moneys collected under  3350
division (L) of this section to the treasurer of state for  3351
deposit into the state treasury to the credit of the surface  3352
water protection fund created in section 6111.038 of the Revised  3353
Code.  3354
        (6) As used in this section:  3355
        (a) "NPDES" means the federally approved national  3356
pollutant discharge elimination system individual and general  3357
program for issuing, modifying, revoking, reissuing,  3358
terminating, monitoring, and enforcing permits and imposing and  3359
enforcing pretreatment requirements under Chapter 6111. of the  3360
Revised Code and rules adopted under it.  3361
        (b) "Public discharger" means any holder of an NPDES  3362
permit identified by P in the second character of the NPDES  3363
permit number assigned by the director.  3364
        (c) "Industrial discharger" means any holder of an NPDES  3365
permit identified by I in the second character of the NPDES  3366
Am. S. B. No. 102  Page 120
As Passed by the Senate
permit number assigned by the director.  3367
       (d) "Major discharger" means any holder of an NPDES permit  3368
classified as major by the regional administrator of the United  3369
States environmental protection agency in conjunction with the  3370
director.  3371
       (M) Through June 30, 2026, a person applying for a license  3372
or license renewal to operate a public water system under  3373
section 6109.21 of the Revised Code shall pay the appropriate  3374
fee established under this division at the time of application  3375
to the director. Any person who fails to pay the fee at that  3376
time shall pay an additional amount that equals ten per cent of  3377
the required fee. The director shall transmit all moneys  3378
collected under this division to the treasurer of state for  3379
deposit into the drinking water protection fund created in  3380
section 6109.30 of the Revised Code.  3381
       Except as provided in divisions (M)(4) and (5) of this  3382
section, fees required under this division shall be calculated  3383
and paid in accordance with the following schedule:  3384
       (1) For the initial license required under section 6109.21  3385
of the Revised Code for any public water system that is a  3386
community water system as defined in section 6109.01 of the  3387
Revised Code, and for each license renewal required for such a  3388
system prior to January 31, 2026, the fee is:  3389
  3390
  1  2
A  Number of service connections  Fee amount
B  Not more than 49  $112
Am. S. B. No. 102  Page 121
As Passed by the Senate
C  50 to 99  176
D  Number of service connections  Average cost per
  connection
E  100 to 2,499  $1.92
F  2,500 to 4,999  1.48
G  5,000 to 7,499  1.42
H  7,500 to 9,999  1.34
I  10,000 to 14,999  1.16
J  15,000 to 24,999  1.10
K  25,000 to 49,999  1.04
L  50,000 to 99,999  .92
M  100,000 to 149,999  .86
N  150,000 to 199,999  .80
O  200,000 or more  .76
       A public water system may determine how it will pay the  3391
total amount of the fee calculated under division (M)(1) of this  3392
section, including the assessment of additional user fees that  3393
may be assessed on a volumetric basis.  3394
       As used in division (M)(1) of this section, "service  3395
connection" means the number of active or inactive pipes,  3396
goosenecks, pigtails, and any other fittings connecting a water  3397
Am. S. B. No. 102  Page 122
As Passed by the Senate
main to any building outlet.  3398
       (2) For the initial license required under section 6109.21  3399
of the Revised Code for any public water system that is not a  3400
community water system and serves a nontransient population, and  3401
for each license renewal required for such a system prior to  3402
January 31, 2026, the fee is:  3403
  3404
  1  2
A  Population served  Fee amount
B  Fewer than 150  $112
C  150 to 299  176
D  300 to 749  384
E  750 to 1,499  628
F  1,500 to 2,999  1,268
G  3,000 to 7,499  2,816
H  7,500 to 14,999  5,510
I  15,000 to 22,499  9,048
J  22,500 to 29,999  12,430
K  30,000 or more  16,820
       As used in division (M)(2) of this section, "population  3405
served" means the total number of individuals having access to  3406
the water supply during a twenty-four-hour period for at least  3407
Am. S. B. No. 102  Page 123
As Passed by the Senate
sixty days during any calendar year. In the absence of a  3408
specific population count, that number shall be calculated at  3409
the rate of three individuals per service connection.  3410
       (3) For the initial license required under section 6109.21  3411
of the Revised Code for any public water system that is not a  3412
community water system and serves a transient population, and  3413
for each license renewal required for such a system prior to  3414
January 31, 2026, the fee is:  3415
  3416
  1  2
A  Number of wells or sources, other than  Fee amount
  surface water, supplying system
B  1  $112
C  2  112
D  3  176
E  4  278
F  5  568
G  System designated as using a surface  792
  water source
       As used in division (M)(3) of this section, "number of  3417
wells or sources, other than surface water, supplying system"  3418
means those wells or sources that are physically connected to  3419
the plumbing system serving the public water system.  3420
       (4) A public water system designated as using a surface  3421
water source shall pay a fee of seven hundred ninety-two dollars  3422
Am. S. B. No. 102  Page 124
As Passed by the Senate
or the amount calculated under division (M)(1) or (2) of this  3423
section, whichever is greater.  3424
       (5) An applicant for an initial license who is proposing  3425
to operate a new public water supply system shall submit a fee  3426
that equals a prorated amount of the appropriate fee for the  3427
remainder of the licensing year.  3428
       (N)(1) A person applying for a plan approval for a public  3429
water supply system under section 6109.07 of the Revised Code  3430
shall pay a fee of one hundred fifty dollars plus thirty-five  3431
hundredths of one per cent of the estimated project cost, except  3432
that the total fee shall not exceed twenty thousand dollars  3433
through June 30, 2026, and fifteen thousand dollars on and after  3434
July 1, 2026. The fee shall be paid at the time the application  3435
is submitted.  3436
       (2) A person who has entered into an agreement with the  3437
director under division (A)(2) of section 6109.07 of the Revised  3438
Code shall pay an administrative service fee for each plan  3439
submitted under that section for approval that shall not exceed  3440
the minimum amount necessary to pay administrative costs  3441
directly attributable to processing plan approvals. The director  3442
annually shall calculate the fee and shall notify all persons  3443
that have entered into agreements under that division, or who  3444
have applied for agreements, of the amount of the fee.  3445
       (3) Through June 30, 2026, the following fee, on a per  3446
survey basis, shall be charged any person for services rendered  3447
by the state in the evaluation of laboratories and laboratory  3448
personnel for compliance with accepted analytical techniques and  3449
procedures established pursuant to Chapter 6109. of the Revised  3450
Code for determining the qualitative characteristics of water:  3451
  3452
Am. S. B. No. 102  Page 125
As Passed by the Senate
  1  2
A  microbiological
B  MMO-MUG  $2,000
C  MF  2,100
D  MMO-MUG and MF  2,550
E  organic chemical  5,400
F  trace metals  5,400
G  standard chemistry  2,800
H  limited chemistry  1,550
       On and after July 1, 2026, the following fee, on a per  3453
survey basis, shall be charged any such person:  3454
  3455
  1  2
A  microbiological  $1,650
B  organic chemicals  3,500
C  trace metals  3,500
D  standard chemistry  1,800
E  limited chemistry  1,000
       The fee for those services shall be paid at the time the  3456
request for the survey is made. Through June 30, 2026, an  3457
individual laboratory shall not be assessed a fee under this  3458
Am. S. B. No. 102  Page 126
As Passed by the Senate
division more than once in any three-year period unless the  3459
person requests the addition of analytical methods or analysts,  3460
in which case the person shall pay five hundred dollars for each  3461
additional survey requested.  3462
       As used in division (N)(3) of this section:  3463
       (a) "MF" means membrane filtration.  3464
       (b) "MMO" means minimal medium ONPG.  3465
       (c) "MUG" means 4-methylumbelliferyl-beta-D-glucuronide.  3466
       (d) "ONPG" means o-nitrophenyl-beta-D-galactopyranoside.  3467
       The director shall transmit all moneys collected under  3468
this division to the treasurer of state for deposit into the  3469
drinking water protection fund created in section 6109.30 of the  3470
Revised Code.  3471
       (O) Any person applying to the director to take an  3472
examination for certification as an operator of a water supply  3473
system or wastewater system under Chapter 6109. or 6111. of the  3474
Revised Code that is administered by the director, at the time  3475
the application is submitted, shall pay a fee in accordance with  3476
the following schedule through November 30, 2026:  3477
  3478
  1  2
A  Class A operator  $80
B  Class I operator  105
C  Class II operator  120
D  Class III operator  130
Am. S. B. No. 102  Page 127
As Passed by the Senate
E  Class IV operator  145
       On and after December 1, 2026, the applicant shall pay a  3479
fee in accordance with the following schedule:  3480
  3481
  1  2
A  Class A operator  $50
B  Class I operator  70
C  Class II operator  80
D  Class III operator  90
E  Class IV operator  100
       Any person applying to the director for certification as  3482
an operator of a water supply system or wastewater system who  3483
has passed an examination administered by an examination  3484
provider approved by the director shall pay a certification fee  3485
of forty-five dollars.  3486
       A person shall pay a biennial certification renewal fee  3487
for each applicable class of certification in accordance with  3488
the following schedule:  3489
  3490
  1  2
A  Class A operator  $25
B  Class I operator  35
C  Class II operator  45
Am. S. B. No. 102  Page 128
As Passed by the Senate
D  Class III operator  55
E  Class IV operator  65
       If a certification renewal fee is received by the director  3491
more than thirty days, but not more than one year, after the  3492
expiration date of the certification, the person shall pay a  3493
certification renewal fee in accordance with the following  3494
schedule:  3495
  3496
  1  2
A  Class A operator  $45
B  Class I operator  55
C  Class II operator  65
D  Class III operator  75
E  Class IV operator  85
       A person who requests a replacement certificate shall pay  3497
a fee of twenty-five dollars at the time the request is made.  3498
       Any person applying to be a water supply system or  3499
wastewater treatment system examination provider shall pay an  3500
application fee of five hundred dollars. Any person approved by  3501
the director as a water supply system or wastewater treatment  3502
system examination provider shall pay an annual fee that is  3503
equal to ten per cent of the fees that the provider assesses and  3504
collects for administering water supply system or wastewater  3505
treatment system certification examinations in this state for  3506
the calendar year. The fee shall be paid not later than forty-  3507
Am. S. B. No. 102  Page 129
As Passed by the Senate
five days after the end of a calendar year.  3508
       The director shall transmit all moneys collected under  3509
this division to the treasurer of state for deposit into the  3510
drinking water protection fund created in section 6109.30 of the  3511
Revised Code.  3512
       (P) Any person submitting an application for an industrial  3513
water pollution control certificate under section 6111.31 of the  3514
Revised Code, as that section existed before its repeal by H.B.  3515
95 of the 125th general assembly, shall pay a nonrefundable fee  3516
of five hundred dollars at the time the application is  3517
submitted. The director shall transmit all moneys collected  3518
under this division to the treasurer of state for deposit into  3519
the surface water protection fund created in section 6111.038 of  3520
the Revised Code. A person paying a certificate fee under this  3521
division shall not pay an application fee under division (S)(1)  3522
of this section. On and after June 26, 2003, persons shall file  3523
such applications and pay the fee as required under sections  3524
5709.20 to 5709.27 of the Revised Code, and proceeds from the  3525
fee shall be credited as provided in section 5709.212 of the  3526
Revised Code.  3527
       (Q) Except as otherwise provided in division (R) of this  3528
section, a person issued a permit by the director for a new  3529
solid waste disposal facility other than an incineration or  3530
composting facility, a new infectious waste treatment facility  3531
other than an incineration facility, or a modification of such  3532
an existing facility that includes an increase in the total  3533
disposal or treatment capacity of the facility pursuant to  3534
Chapter 3734. of the Revised Code shall pay a fee of ten dollars  3535
per thousand cubic yards of disposal or treatment capacity, or  3536
one thousand dollars, whichever is greater, except that the  3537
Am. S. B. No. 102  Page 130
As Passed by the Senate
total fee for any such permit shall not exceed eighty thousand  3538
dollars. A person issued a modification of a permit for a solid  3539
waste disposal facility or an infectious waste treatment  3540
facility that does not involve an increase in the total disposal  3541
or treatment capacity of the facility shall pay a fee of one  3542
thousand dollars. A person issued a permit to install a new, or  3543
modify an existing, solid waste transfer facility under that  3544
chapter shall pay a fee of two thousand five hundred dollars. A  3545
person issued a permit to install a new or to modify an existing  3546
solid waste incineration or composting facility, or an existing  3547
infectious waste treatment facility using incineration as its  3548
principal method of treatment, under that chapter shall pay a  3549
fee of one thousand dollars. The increases in the permit fees  3550
under this division resulting from the amendments made by  3551
Amended Substitute House Bill 592 of the 117th general assembly  3552
do not apply to any person who submitted an application for a  3553
permit to install a new, or modify an existing, solid waste  3554
disposal facility under that chapter prior to September 1, 1987;  3555
any such person shall pay the permit fee established in this  3556
division as it existed prior to June 24, 1988. In addition to  3557
the applicable permit fee under this division, a person issued a  3558
permit to install or modify a solid waste facility or an  3559
infectious waste treatment facility under that chapter who fails  3560
to pay the permit fee to the director in compliance with  3561
division (V) of this section shall pay an additional ten per  3562
cent of the amount of the fee for each week that the permit fee  3563
is late.  3564
       Permit and late payment fees paid to the director under  3565
this division shall be credited to the general revenue fund.  3566
       (R)(1) A person issued a registration certificate for a  3567
scrap tire collection facility under section 3734.75 of the  3568
Am. S. B. No. 102  Page 131
As Passed by the Senate
Revised Code shall pay a fee of two hundred dollars, except that  3569
if the facility is owned or operated by a motor vehicle salvage  3570
dealer licensed under Chapter 4738. of the Revised Code, the  3571
person shall pay a fee of twenty-five dollars.  3572
       (2) A person issued a registration certificate for a new  3573
scrap tire storage facility under section 3734.76 of the Revised  3574
Code shall pay a fee of three hundred dollars, except that if  3575
the facility is owned or operated by a motor vehicle salvage  3576
dealer licensed under Chapter 4738. of the Revised Code, the  3577
person shall pay a fee of twenty-five dollars.  3578
       (3) A person issued a permit for a scrap tire storage  3579
facility under section 3734.76 of the Revised Code shall pay a  3580
fee of one thousand dollars, except that if the facility is  3581
owned or operated by a motor vehicle salvage dealer licensed  3582
under Chapter 4738. of the Revised Code, the person shall pay a  3583
fee of fifty dollars.  3584
       (4) A person issued a permit for a scrap tire monocell or  3585
monofill facility under section 3734.77 of the Revised Code  3586
shall pay a fee of ten dollars per thousand cubic yards of  3587
disposal capacity or one thousand dollars, whichever is greater,  3588
except that the total fee for any such permit shall not exceed  3589
eighty thousand dollars.  3590
       (5) A person issued a registration certificate for a scrap  3591
tire recovery facility under section 3734.78 of the Revised Code  3592
shall pay a fee of one hundred dollars.  3593
       (6) A person issued a permit for a scrap tire recovery  3594
facility under section 3734.78 of the Revised Code shall pay a  3595
fee of one thousand dollars.  3596
       (7) In addition to the applicable registration certificate  3597
Am. S. B. No. 102  Page 132
As Passed by the Senate
or permit fee under divisions (R)(1) to (6) of this section, a  3598
person issued a registration certificate or permit for any such  3599
scrap tire facility who fails to pay the registration  3600
certificate or permit fee to the director in compliance with  3601
division (V) of this section shall pay an additional ten per  3602
cent of the amount of the fee for each week that the fee is  3603
late.  3604
        (8) The registration certificate, permit, and late payment  3605
fees paid to the director under divisions (R)(1) to (7) of this  3606
section shall be credited to the scrap tire management fund  3607
created in section 3734.82 of the Revised Code.  3608
        (S)(1)(a) Except as otherwise provided, any person  3609
applying for a permit, variance, or plan approval under Chapter  3610
6109. or 6111. of the Revised Code shall pay a nonrefundable  3611
application fee of one hundred dollars at the time the  3612
application is submitted through June 30, 2026, and a  3613
nonrefundable application fee of fifteen dollars at the time the  3614
application is submitted on and after July 1, 2026.  3615
        (b)(i) Except as otherwise provided in divisions (S)(1)(b)  3616
(iii) and (iv) of this section, through June 30, 2026, any  3617
person applying for an NPDES permit under Chapter 6111. of the  3618
Revised Code shall pay a nonrefundable application fee of two  3619
hundred dollars at the time of application for the permit. On  3620
and after July 1, 2026, such a person shall pay a nonrefundable  3621
application fee of fifteen dollars at the time of application.  3622
        (ii) In addition to the nonrefundable application fee, any  3623
person applying for an NPDES permit under Chapter 6111. of the  3624
Revised Code shall pay a design flow discharge fee based on each  3625
point source to which the issuance is applicable in accordance  3626
with the following schedule:  3627
Am. S. B. No. 102  Page 133
As Passed by the Senate
  3628
  1  2
A     Design flow discharge (gallons per day)  Fee
B     0 to 1,000  $0
C     1,001 to 5,000  100
D     5,001 to 50,000  200
E     50,001 to 100,000  300
F     100,001 to 300,000  525
G     over 300,000  750
       (iii) Notwithstanding divisions (S)(1)(b)(i) and (ii) of  3629
this section, the application and design flow discharge fee for  3630
an NPDES permit for a public discharger identified by the letter  3631
I in the third character of the NPDES permit number shall not  3632
exceed nine hundred fifty dollars.  3633
       (iv) Notwithstanding divisions (S)(1)(b)(i) and (ii) of  3634
this section, the application and design flow discharge fee for  3635
an NPDES permit for a coal mining operation regulated under  3636
Chapter 1513. of the Revised Code shall not exceed four hundred  3637
fifty dollars per mine.  3638
       (v) A person issued a modification of an NPDES permit  3639
shall pay a nonrefundable modification fee equal to the  3640
application fee and one-half the design flow discharge fee based  3641
on each point source, if applicable, that would be charged for  3642
an NPDES permit, except that the modification fee shall not  3643
exceed six hundred dollars.  3644
Am. S. B. No. 102  Page 134
As Passed by the Senate
       (c) In addition to the application fee established under  3645
division (S)(1)(b)(i) of this section, any person applying for  3646
an NPDES general storm water construction permit shall pay a  3647
nonrefundable fee of twenty dollars per acre for each acre that  3648
is permitted above five acres at the time the application is  3649
submitted. However, the per acreage fee shall not exceed three  3650
hundred dollars. In addition to the application fee established  3651
under division (S)(1)(b)(i) of this section, any person applying  3652
for an NPDES general storm water industrial permit shall pay a  3653
nonrefundable fee of one hundred fifty dollars at the time the  3654
application is submitted.  3655
       (d) The director shall transmit all moneys collected under  3656
division (S)(1) of this section pursuant to Chapter 6109. of the  3657
Revised Code to the treasurer of state for deposit into the  3658
drinking water protection fund created in section 6109.30 of the  3659
Revised Code.  3660
       (e) The director shall transmit all moneys collected under  3661
division (S)(1) of this section pursuant to Chapter 6111. of the  3662
Revised Code and under division (S)(2) of this section to the  3663
treasurer of state for deposit into the surface water protection  3664
fund created in section 6111.038 of the Revised Code.  3665
       (f) If a person submits an electronic application for a  3666
registration certificate, permit, variance, or plan approval for  3667
which an application fee is established under division (S)(1) of  3668
this section, the person shall pay all applicable fees as  3669
expeditiously as possible after the submission of the electronic  3670
application. An application for a registration certificate,  3671
permit, variance, or plan approval for which an application fee  3672
is established under division (S)(1) of this section shall not  3673
be reviewed or processed until the applicable application fee,  3674
Am. S. B. No. 102  Page 135
As Passed by the Senate
and any other fees established under this division, are paid.  3675
       (2) A person applying for coverage under an NPDES general  3676
discharge permit for household sewage treatment systems shall  3677
pay a nonrefundable fee of two hundred dollars at the time of  3678
application for initial permit coverage. No fee is required for  3679
an application for permit coverage renewal.  3680
       (T) The director may adopt, amend, and rescind rules in  3681
accordance with Chapter 119. of the Revised Code that do all of  3682
the following:  3683
       (1) Prescribe fees to be paid by applicants for and  3684
holders of any license, permit, variance, plan approval, or  3685
certification required or authorized by Chapter 3704., 3734.,  3686
6109., or 6111. of the Revised Code that are not specifically  3687
established in this section. The fees shall be designed to  3688
defray the cost of processing, issuing, revoking, modifying,  3689
denying, and enforcing the licenses, permits, variances, plan  3690
approvals, and certifications.  3691
       The director shall transmit all moneys collected under  3692
rules adopted under division (T)(1) of this section pursuant to  3693
Chapter 6109. of the Revised Code to the treasurer of state for  3694
deposit into the drinking water protection fund created in  3695
section 6109.30 of the Revised Code.  3696
       The director shall transmit all moneys collected under  3697
rules adopted under division (T)(1) of this section pursuant to  3698
Chapter 6111. of the Revised Code to the treasurer of state for  3699
deposit into the surface water protection fund created in  3700
section 6111.038 of the Revised Code.  3701
       (2) Exempt the state and political subdivisions thereof,  3702
including education facilities or medical facilities owned by  3703
Am. S. B. No. 102  Page 136
As Passed by the Senate
the state or a political subdivision, or any person exempted  3704
from taxation by section 5709.07 or 5709.12 of the Revised Code,  3705
from any fee required by this section;  3706
       (3) Provide for the waiver of any fee, or any part  3707
thereof, otherwise required by this section whenever the  3708
director determines that the imposition of the fee would  3709
constitute an unreasonable cost of doing business for any  3710
applicant, class of applicants, or other person subject to the  3711
fee;  3712
       (4) Prescribe measures that the director considers  3713
necessary to carry out this section.  3714
       (U) When the director reasonably demonstrates that the  3715
direct cost to the state associated with the issuance of a  3716
permit, license, variance, plan approval, or certification  3717
exceeds the fee for the issuance or review specified by this  3718
section, the director may condition the issuance or review on  3719
the payment by the person receiving the issuance or review of,  3720
in addition to the fee specified by this section, the amount, or  3721
any portion thereof, in excess of the fee specified under this  3722
section. The director shall not so condition issuances for which  3723
a fee is prescribed in division (S)(1)(b)(iii) of this section.  3724
       (V) Except as provided in divisions (L), (M), (P), and (S)  3725
of this section or unless otherwise prescribed by a rule of the  3726
director adopted pursuant to Chapter 119. of the Revised Code,  3727
all fees required by this section are payable within thirty days  3728
after the issuance of an invoice for the fee by the director or  3729
the effective date of the issuance of the license, permit,  3730
variance, plan approval, or certification. If payment is late,  3731
the person responsible for payment of the fee shall pay an  3732
additional ten per cent of the amount due for each month that it  3733
Am. S. B. No. 102  Page 137
As Passed by the Senate
is late.  3734
        (W) As used in this section, "fuel-burning equipment,"  3735
"fuel-burning equipment input capacity," "incinerator,"  3736
"incinerator input capacity," "process," "process weight rate,"  3737
"storage tank," "gasoline dispensing facility," "dry cleaning  3738
facility," "design flow discharge," and "new source treatment  3739
works" have the meanings ascribed to those terms by applicable  3740
rules or standards adopted by the director under Chapter 3704.  3741
or 6111. of the Revised Code.  3742
        (X) As used in divisions (B), (D), (E), (F), (H), (I), and  3743
(J) of this section, and in any other provision of this section  3744
pertaining to fees paid pursuant to Chapter 3704. of the Revised  3745
Code:  3746
        (1) "Facility," "federal Clean Air Act," "person," and  3747
"Title V permit" have the same meanings as in section 3704.01 of  3748
the Revised Code.  3749
        (2) "Title V permit program" means the following  3750
activities as necessary to meet the requirements of Title V of  3751
the federal Clean Air Act and 40 C.F.R. part 70, including at  3752
least:  3753
        (a) Preparing and adopting, if applicable, generally  3754
applicable rules or guidance regarding the permit program or its  3755
implementation or enforcement;  3756
        (b) Reviewing and acting on any application for a Title V  3757
permit, permit revision, or permit renewal, including the  3758
development of an applicable requirement as part of the  3759
processing of a permit, permit revision, or permit renewal;  3760
        (c) Administering the permit program, including the  3761
supporting and tracking of permit applications, compliance  3762
Am. S. B. No. 102  Page 138
As Passed by the Senate
certification, and related data entry;  3763
       (d) Determining which sources are subject to the program  3764
and implementing and enforcing the terms of any Title V permit,  3765
not including any court actions or other formal enforcement  3766
actions;  3767
       (e) Emission and ambient monitoring;  3768
       (f) Modeling, analyses, or demonstrations;  3769
       (g) Preparing inventories and tracking emissions;  3770
       (h) Providing direct and indirect support to small  3771
business stationary sources to determine and meet their  3772
obligations under the federal Clean Air Act pursuant to the  3773
small business stationary source technical and environmental  3774
compliance assistance program required by section 507 of that  3775
act and established in sections 3704.18, 3704.19, and 3706.19 of  3776
the Revised Code.  3777
       (3) "Organic compound" means any chemical compound of  3778
carbon, excluding carbon monoxide, carbon dioxide, carbonic  3779
acid, metallic carbides or carbonates, and ammonium carbonate.  3780
       (Y)(1) Except as provided in divisions (Y)(2), (3), and  3781
(4) of this section, each sewage sludge facility shall pay a  3782
nonrefundable annual sludge fee equal to three dollars and fifty  3783
cents per dry ton of sewage sludge, including the dry tons of  3784
sewage sludge in materials derived from sewage sludge, that the  3785
sewage sludge facility treats or disposes of in this state. The  3786
annual volume of sewage sludge treated or disposed of by a  3787
sewage sludge facility shall be calculated using the first day  3788
of January through the thirty-first day of December of the  3789
calendar year preceding the date on which payment of the fee is  3790
due.  3791
Am. S. B. No. 102  Page 139
As Passed by the Senate
       (2)(a) Except as provided in division (Y)(2)(d) of this  3792
section, each sewage sludge facility shall pay a minimum annual  3793
sewage sludge fee of one hundred dollars.  3794
       (b) The annual sludge fee required to be paid by a sewage  3795
sludge facility that treats or disposes of exceptional quality  3796
sludge in this state shall be thirty-five per cent less per dry  3797
ton of exceptional quality sludge than the fee assessed under  3798
division (Y)(1) of this section, subject to the following  3799
exceptions:  3800
       (i) Except as provided in division (Y)(2)(d) of this  3801
section, a sewage sludge facility that treats or disposes of  3802
exceptional quality sludge shall pay a minimum annual sewage  3803
sludge fee of one hundred dollars.  3804
       (ii) A sewage sludge facility that treats or disposes of  3805
exceptional quality sludge shall not be required to pay the  3806
annual sludge fee for treatment or disposal in this state of  3807
exceptional quality sludge generated outside of this state and  3808
contained in bags or other containers not greater than one  3809
hundred pounds in capacity.  3810
       A thirty-five per cent reduction for exceptional quality  3811
sludge applies to the maximum annual fees established under  3812
division (Y)(3) of this section.  3813
       (c) A sewage sludge facility that transfers sewage sludge  3814
to another sewage sludge facility in this state for further  3815
treatment prior to disposal in this state shall not be required  3816
to pay the annual sludge fee for the tons of sewage sludge that  3817
have been transferred. In such a case, the sewage sludge  3818
facility that disposes of the sewage sludge shall pay the annual  3819
sludge fee. However, the facility transferring the sewage sludge  3820
Am. S. B. No. 102  Page 140
As Passed by the Senate
shall pay the one-hundred-dollar minimum fee required under  3821
division (Y)(2)(a) of this section.  3822
       In the case of a sewage sludge facility that treats sewage  3823
sludge in this state and transfers it out of this state to  3824
another entity for disposal, the sewage sludge facility in this  3825
state shall be required to pay the annual sludge fee for the  3826
tons of sewage sludge that have been transferred.  3827
       (d) A sewage sludge facility that generates sewage sludge  3828
resulting from an average daily discharge flow of less than five  3829
thousand gallons per day is not subject to the fees assessed  3830
under division (Y) of this section.  3831
       (3) No sewage sludge facility required to pay the annual  3832
sludge fee shall be required to pay more than the maximum annual  3833
fee for each disposal method that the sewage sludge facility  3834
uses. The maximum annual fee does not include the additional  3835
amount that may be charged under division (Y)(5) of this section  3836
for late payment of the annual sludge fee. The maximum annual  3837
fee for the following methods of disposal of sewage sludge is as  3838
follows:  3839
       (a) Incineration: five thousand dollars;  3840
       (b) Preexisting land reclamation project or disposal in a  3841
landfill: five thousand dollars;  3842
       (c) Land application, land reclamation, surface disposal,  3843
or any other disposal method not specified in division (Y)(3)(a)  3844
or (b) of this section: twenty thousand dollars.  3845
       (4)(a) In the case of an entity that generates sewage  3846
sludge or a sewage sludge facility that treats sewage sludge and  3847
transfers the sewage sludge to an incineration facility for  3848
disposal, the incineration facility, and not the entity  3849
Am. S. B. No. 102  Page 141
As Passed by the Senate
generating the sewage sludge or the sewage sludge facility  3850
treating the sewage sludge, shall pay the annual sludge fee for  3851
the tons of sewage sludge that are transferred. However, the  3852
entity or facility generating or treating the sewage sludge  3853
shall pay the one-hundred-dollar minimum fee required under  3854
division (Y)(2)(a) of this section.  3855
       (b) In the case of an entity that generates sewage sludge  3856
and transfers the sewage sludge to a landfill for disposal or to  3857
a sewage sludge facility for land reclamation or surface  3858
disposal, the entity generating the sewage sludge, and not the  3859
landfill or sewage sludge facility, shall pay the annual sludge  3860
fee for the tons of sewage sludge that are transferred.  3861
       (5) Not later than the first day of April of the calendar  3862
year following March 17, 2000, and each first day of April  3863
thereafter, the director shall issue invoices to persons who are  3864
required to pay the annual sludge fee. The invoice shall  3865
identify the nature and amount of the annual sludge fee assessed  3866
and state the first day of May as the deadline for receipt by  3867
the director of objections regarding the amount of the fee and  3868
the first day of July as the deadline for payment of the fee.  3869
       Not later than the first day of May following receipt of  3870
an invoice, a person required to pay the annual sludge fee may  3871
submit objections to the director concerning the accuracy of  3872
information regarding the number of dry tons of sewage sludge  3873
used to calculate the amount of the annual sludge fee or  3874
regarding whether the sewage sludge qualifies for the  3875
exceptional quality sludge discount established in division (Y)  3876
(2)(b) of this section. The director may consider the objections  3877
and adjust the amount of the fee to ensure that it is accurate.  3878
       If the director does not adjust the amount of the annual  3879
Am. S. B. No. 102  Page 142
As Passed by the Senate
sludge fee in response to a person's objections, the person may  3880
appeal the director's determination in accordance with Chapter  3881
119. of the Revised Code.  3882
       Not later than the first day of June, the director shall  3883
notify the objecting person regarding whether the director has  3884
found the objections to be valid and the reasons for the  3885
finding. If the director finds the objections to be valid and  3886
adjusts the amount of the annual sludge fee accordingly, the  3887
director shall issue with the notification a new invoice to the  3888
person identifying the amount of the annual sludge fee assessed  3889
and stating the first day of July as the deadline for payment.  3890
       Not later than the first day of July, any person who is  3891
required to do so shall pay the annual sludge fee. Any person  3892
who is required to pay the fee, but who fails to do so on or  3893
before that date shall pay an additional amount that equals ten  3894
per cent of the required annual sludge fee.  3895
       (6) The director shall transmit all moneys collected under  3896
division (Y) of this section to the treasurer of state for  3897
deposit into the surface water protection fund created in  3898
section 6111.038 of the Revised Code. The moneys shall be used  3899
to defray the costs of administering and enforcing provisions in  3900
Chapter 6111. of the Revised Code and rules adopted under it  3901
that govern the use, storage, treatment, or disposal of sewage  3902
sludge.  3903
       (7) Beginning in fiscal year 2001, and every two years  3904
thereafter, the director shall review the total amount of moneys  3905
generated by the annual sludge fees to determine if that amount  3906
exceeded six hundred thousand dollars in either of the two  3907
preceding fiscal years. If the total amount of moneys in the  3908
fund exceeded six hundred thousand dollars in either fiscal  3909
Am. S. B. No. 102  Page 143
As Passed by the Senate
year, the director, after review of the fee structure and  3910
consultation with affected persons, shall issue an order  3911
reducing the amount of the fees levied under division (Y) of  3912
this section so that the estimated amount of moneys resulting  3913
from the fees will not exceed six hundred thousand dollars in  3914
any fiscal year.  3915
       If, upon review of the fees under division (Y)(7) of this  3916
section and after the fees have been reduced, the director  3917
determines that the total amount of moneys collected and  3918
accumulated is less than six hundred thousand dollars, the  3919
director, after review of the fee structure and consultation  3920
with affected persons, may issue an order increasing the amount  3921
of the fees levied under division (Y) of this section so that  3922
the estimated amount of moneys resulting from the fees will be  3923
approximately six hundred thousand dollars. Fees shall never be  3924
increased to an amount exceeding the amount specified in  3925
division (Y)(7) of this section.  3926
       Notwithstanding section 119.06 of the Revised Code, the  3927
director may issue an order under division (Y)(7) of this  3928
section without the necessity to hold an adjudicatory hearing in  3929
connection with the order. The issuance of an order under this  3930
division is not an act or action for purposes of section 3745.04  3931
of the Revised Code.  3932
       (8) As used in division (Y) of this section:  3933
       (a) "Sewage sludge facility" means an entity that performs  3934
treatment on or is responsible for the disposal of sewage  3935
sludge.  3936
       (b) "Sewage sludge" means a solid, semi-solid, or liquid  3937
residue generated during the treatment of domestic sewage in a  3938
Am. S. B. No. 102  Page 144
As Passed by the Senate
treatment works as defined in section 6111.01 of the Revised  3939
Code. "Sewage sludge" includes, but is not limited to, scum or  3940
solids removed in primary, secondary, or advanced wastewater  3941
treatment processes. "Sewage sludge" does not include ash  3942
generated during the firing of sewage sludge in a sewage sludge  3943
incinerator, grit and screenings generated during preliminary  3944
treatment of domestic sewage in a treatment works, animal  3945
manure, residue generated during treatment of animal manure, or  3946
domestic septage.  3947
       (c) "Exceptional quality sludge" means sewage sludge that  3948
meets all of the following qualifications:  3949
       (i) Satisfies the class A pathogen standards in 40 C.F.R.  3950
503.32(a);  3951
       (ii) Satisfies one of the vector attraction reduction  3952
requirements in 40 C.F.R. 503.33(b)(1) to (b)(8);  3953
       (iii) Does not exceed the ceiling concentration  3954
limitations for metals listed in table one of 40 C.F.R. 503.13;  3955
       (iv) Does not exceed the concentration limitations for  3956
metals listed in table three of 40 C.F.R. 503.13.  3957
       (d) "Treatment" means the preparation of sewage sludge for  3958
final use or disposal and includes, but is not limited to,  3959
thickening, stabilization, and dewatering of sewage sludge.  3960
       (e) "Disposal" means the final use of sewage sludge,  3961
including, but not limited to, land application, land  3962
reclamation, surface disposal, or disposal in a landfill or an  3963
incinerator.  3964
       (f) "Land application" means the spraying or spreading of  3965
sewage sludge onto the land surface, the injection of sewage  3966
Am. S. B. No. 102  Page 145
As Passed by the Senate
sludge below the land surface, or the incorporation of sewage  3967
sludge into the soil for the purposes of conditioning the soil  3968
or fertilizing crops or vegetation grown in the soil.  3969
        (g) "Land reclamation" means the returning of disturbed  3970
land to productive use.  3971
        (h) "Surface disposal" means the placement of sludge on an  3972
area of land for disposal, including, but not limited to,  3973
monofills, surface impoundments, lagoons, waste piles, or  3974
dedicated disposal sites.  3975
        (i) "Incinerator" means an entity that disposes of sewage  3976
sludge through the combustion of organic matter and inorganic  3977
matter in sewage sludge by high temperatures in an enclosed  3978
device.  3979
        (j) "Incineration facility" includes all incinerators  3980
owned or operated by the same entity and located on a contiguous  3981
tract of land. Areas of land are considered to be contiguous  3982
even if they are separated by a public road or highway.  3983
        (k) "Annual sludge fee" means the fee assessed under  3984
division (Y)(1) of this section.  3985
        (l) "Landfill" means a sanitary landfill facility, as  3986
defined in rules adopted under section 3734.02 of the Revised  3987
Code, that is licensed under section 3734.05 of the Revised  3988
Code.  3989
        (m) "Preexisting land reclamation project" means a  3990
property-specific land reclamation project that has been in  3991
continuous operation for not less than five years pursuant to  3992
approval of the activity by the director and includes the  3993
implementation of a community outreach program concerning the  3994
activity.  3995
Am. S. B. No. 102  Page 146
As Passed by the Senate
       Sec. 3767.41. (A) As used in this section:  3996
       (1) "Building" means, except as otherwise provided in this  3997
division, any building or structure that is used or intended to  3998
be used for residential purposes. "Building" includes, but is  3999
not limited to, a building or structure in which any floor is  4000
used for retail stores, shops, salesrooms, markets, or similar  4001
commercial uses, or for offices, banks, civic administration  4002
activities, professional services, or similar business or civic  4003
uses, and in which the other floors are used, or designed and  4004
intended to be used, for residential purposes. "Building" does  4005
not include any building or structure that is occupied by its  4006
owner and that contains three or fewer residential units.  4007
       (2)(a) "Public nuisance" means a building that is a menace  4008
to the public health, welfare, or safety; that is structurally  4009
unsafe, unsanitary, or not provided with adequate safe egress;  4010
that constitutes a fire hazard, is otherwise dangerous to human  4011
life, or is otherwise no longer fit and habitable; or that, in  4012
relation to its existing use, constitutes a hazard to the public  4013
health, welfare, or safety by reason of inadequate maintenance,  4014
dilapidation, obsolescence, or abandonment.  4015
       (b) "Public nuisance" as it applies to subsidized housing  4016
means subsidized housing that fails to meet the following  4017
standards as specified in the federal rules governing each  4018
standard:  4019
       (i) Each building on the site is structurally sound,  4020
secure, habitable, and in good repair, as defined in 24 C.F.R.  4021
5.703(b);  4022
       (ii) Each building's domestic water, electrical system,  4023
elevators, emergency power, fire protection, HVAC, and sanitary  4024
Am. S. B. No. 102  Page 147
As Passed by the Senate
system is free of health and safety hazards, functionally  4025
adequate, operable, and in good repair, as defined in 24 C.F.R.  4026
5.703(c);  4027
       (iii) Each dwelling unit within the building is  4028
structurally sound, habitable, and in good repair, and all areas  4029
and aspects of the dwelling unit are free of health and safety  4030
hazards, functionally adequate, operable, and in good repair, as  4031
defined in 24 C.F.R. 5.703(d)(1);  4032
       (iv) Where applicable, the dwelling unit has hot and cold  4033
running water, including an adequate source of potable water, as  4034
defined in 24 C.F.R. 5.703(d)(2);  4035
       (v) If the dwelling unit includes its own sanitary  4036
facility, it is in proper operating condition, usable in  4037
privacy, and adequate for personal hygiene, and the disposal of  4038
human waste, as defined in 24 C.F.R. 5.703(d)(3);  4039
       (vi) The common areas are structurally sound, secure, and  4040
functionally adequate for the purposes intended. The basement,  4041
garage, carport, restrooms, closets, utility, mechanical,  4042
community rooms, child care rooms, halls, corridors, stairs,  4043
kitchens, laundry rooms, office, porch, patio, balcony, and  4044
trash collection areas are free of health and safety hazards,  4045
operable, and in good repair. All common area ceilings, doors,  4046
floors, HVAC, lighting, smoke detectors, stairs, walls, and  4047
windows, to the extent applicable, are free of health and safety  4048
hazards, operable, and in good repair, as defined in 24 C.F.R.  4049
5.703(e);  4050
       (vii) All areas and components of the housing are free of  4051
health and safety hazards. These areas include, but are not  4052
limited to, air quality, electrical hazards, elevators,  4053
Am. S. B. No. 102  Page 148
As Passed by the Senate
emergency/fire exits, flammable materials, garbage and debris,  4054
handrail hazards, infestation, and lead-based paint, as defined  4055
in 24 C.F.R. 5.703(f).  4056
       (3) "Abate" or "abatement" in connection with any building  4057
means the removal or correction of any conditions that  4058
constitute a public nuisance and the making of any other  4059
improvements that are needed to effect a rehabilitation of the  4060
building that is consistent with maintaining safe and habitable  4061
conditions over its remaining useful life. "Abatement" does not  4062
include the closing or boarding up of any building that is found  4063
to be a public nuisance.  4064
       (4) "Interested party" means any owner, mortgagee,  4065
lienholder, tenant, or person that possesses an interest of  4066
record in any property that becomes subject to the jurisdiction  4067
of a court pursuant to this section, and any applicant for the  4068
appointment of a receiver pursuant to this section.  4069
       (5) "Neighbor" means any owner of property, including, but  4070
not limited to, any person who is purchasing property by land  4071
installment contract or under a duly executed purchase contract,  4072
that is located within five hundred feet of any property that  4073
becomes subject to the jurisdiction of a court pursuant to this  4074
section, and any occupant of a building that is so located.  4075
       (6) "Tenant" has the same meaning as in section 5321.01 of  4076
the Revised Code.  4077
       (7) "Subsidized housing" means a property consisting of  4078
more than four dwelling units that, in whole or in part,  4079
receives project-based assistance pursuant to a contract under  4080
any of the following federal housing programs:  4081
       (a) The new construction or substantial rehabilitation  4082
Am. S. B. No. 102  Page 149
As Passed by the Senate
program under section 8(b)(2) of the "United States Housing Act  4083
of 1937," Pub. L. No. 75-412, 50 Stat. 888, 42 U.S.C. 1437f(b)  4084
(2) as that program was in effect immediately before the first  4085
day of October, 1983;  4086
       (b) The moderate rehabilitation program under section 8(e)  4087
(2) of the "United States Housing Act of 1937," Pub. L. No. 75-  4088
412, 50 Stat. 888, 42 U.S.C. 1437f(e)(2);  4089
       (c) The loan management assistance program under section 8  4090
of the "United States Housing Act of 1937," Pub. L. No. 75-412,  4091
50 Stat. 888, 42 U.S.C. 1437f;  4092
       (d) The rent supplement program under section 101 of the  4093
"Housing and Urban Development Act of 1965," Pub. L. No. 89-174,  4094
79 Stat. 667, 12 U.S.C. 1701s;  4095
       (e) Section 8 of the "United States Housing Act of 1937,"  4096
Pub. L. No. 75-412, 50 Stat. 888, 42 U.S.C. 1437f, following  4097
conversion from assistance under section 101 of the "Housing and  4098
Urban Development Act of 1965," Pub. L. No. 89-174, 79 Stat.  4099
667, 12 U.S.C. 1701s;  4100
       (f) The program of supportive housing for the elderly  4101
under section 202 of the "Housing Act of 1959," Pub. L. No. 86-  4102
372, 73 Stat. 654, 12 U.S.C. 1701q;  4103
       (g) The program of supportive housing for persons with  4104
disabilities under section 811 of the "National Affordable  4105
Housing Act of 1990," Pub. L. No. 101-625, 104 Stat. 4313, 42  4106
U.S.C. 8013;  4107
       (h) The rental assistance program under section 521 of the  4108
"United States Housing Act of 1949," Pub. L. No. 90-448, 82  4109
Stat. 551, as amended by Pub. L. No. 93-383, 88 Stat. 696, 42  4110
U.S.C. 1490a.  4111
Am. S. B. No. 102  Page 150
As Passed by the Senate
        (8) "Project-based assistance" means the assistance is  4112
attached to the property and provides rental assistance only on  4113
behalf of tenants who reside in that property.  4114
        (9) "Landlord" has the same meaning as in section 5321.01  4115
of the Revised Code.  4116
        (10) "Community improvement corporation" means a community  4117
improvement corporation organized pursuant to Chapter 1724. of  4118
the Revised Code and designated as the agent of a municipal  4119
corporation, township, or county in which the building involved  4120
is located pursuant to section 715.261 or 1724.10 of the Revised  4121
Code.  4122
        (B)(1)(a) In any civil action to enforce any local  4123
building, housing, air pollution, sanitation, health, fire,  4124
zoning, or safety code, ordinance, resolution, or regulation  4125
applicable to buildings, that is commenced in a court of common  4126
pleas, municipal court, housing or environmental division of a  4127
municipal court, or county court, or in any civil action for  4128
abatement commenced in a court of common pleas, municipal court,  4129
housing or environmental division of a municipal court, or  4130
county court, by a municipal corporation or township in which  4131
the building involved is located, by a community improvement  4132
corporation, by any neighbor, tenant, or by a nonprofit  4133
corporation that is duly organized and has as one of its goals  4134
the improvement of housing conditions in the county or municipal  4135
corporation in which the building involved is located, if a  4136
building is alleged to be a public nuisance, the municipal  4137
corporation, township, community improvement corporation,  4138
neighbor, tenant, or nonprofit corporation may apply in its  4139
complaint for an injunction or other order as described in  4140
division (C)(1) of this section, or for the relief described in  4141
Am. S. B. No. 102  Page 151
As Passed by the Senate
division (C)(2) of this section, including, if necessary, the  4142
appointment of a receiver as described in divisions (C)(2) and  4143
(3) of this section, or for both such an injunction or other  4144
order and such relief. The municipal corporation, township,  4145
community improvement corporation, neighbor, tenant, or  4146
nonprofit corporation commencing the action is not liable for  4147
the costs, expenses, and fees of any receiver appointed pursuant  4148
to divisions (C)(2) and (3) of this section.  4149
       (b) Prior to commencing a civil action for abatement when  4150
the property alleged to be a public nuisance is subsidized  4151
housing, the municipal corporation, township, community  4152
improvement corporation, neighbor, tenant, or nonprofit  4153
corporation commencing the action shall provide the landlord of  4154
that property with written notice that specifies one or more  4155
defective conditions that constitute a public nuisance as that  4156
term applies to subsidized housing and states that if the  4157
landlord fails to remedy the condition within sixty days of the  4158
service of the notice, a claim pursuant to this section may be  4159
brought on the basis that the property constitutes a public  4160
nuisance in subsidized housing. Any party authorized to bring an  4161
action against the landlord shall make reasonable attempts to  4162
serve the notice in the manner prescribed in the Rules of Civil  4163
Procedure to the landlord or the landlord's agent for the  4164
property at the property's management office, or at the place  4165
where the tenants normally pay or send rent. If the landlord is  4166
not the owner of record, the party bringing the action shall  4167
make a reasonable attempt to serve the owner. If the owner does  4168
not receive service the person bringing the action shall certify  4169
the attempts to serve the owner.  4170
       (2)(a) In a civil action described in division (B)(1) of  4171
this section, a copy of the complaint and a notice of the date  4172
Am. S. B. No. 102  Page 152
As Passed by the Senate
and time of a hearing on the complaint shall be served upon the  4173
owner of the building and all other interested parties in  4174
accordance with the Rules of Civil Procedure. If certified mail  4175
service, personal service, or residence service of the complaint  4176
and notice is refused or certified mail service of the complaint  4177
and notice is not claimed, and if the municipal corporation,  4178
township, community improvement corporation, neighbor, tenant,  4179
or nonprofit corporation commencing the action makes a written  4180
request for ordinary mail service of the complaint and notice,  4181
or uses publication service, in accordance with the Rules of  4182
Civil Procedure, then a copy of the complaint and notice shall  4183
be posted in a conspicuous place on the building.  4184
       (b) The judge in a civil action described in division (B)  4185
(1) of this section shall conduct a hearing at least twenty-  4186
eight days after the owner of the building and the other  4187
interested parties have been served with a copy of the complaint  4188
and the notice of the date and time of the hearing in accordance  4189
with division (B)(2)(a) of this section. The purpose of this  4190
hearing is for the judge to make a determination regarding the  4191
requested relief described in divisions (C)(1) and (2) of this  4192
section including, if necessary, the appointment of a receiver  4193
as described in divisions (C)(2) and (3) of this section, and  4194
any other requested relief.  4195
       (c) In considering whether subsidized housing is a public  4196
nuisance, the judge shall construe the standards set forth in  4197
division (A)(2)(b) of this section in a manner consistent with  4198
department of housing and urban development and judicial  4199
interpretations of those standards. The judge shall deem that  4200
the property is not a public nuisance if during the twelve  4201
months prior to the service of the notice that division (B)(1)  4202
(b) of this section requires, the department of housing and  4203
Am. S. B. No. 102  Page 153
As Passed by the Senate
urban development's real estate assessment center issued a score  4204
of seventy-five or higher out of a possible one hundred points  4205
pursuant to its regulations governing the physical condition of  4206
multifamily properties pursuant to 24 C.F.R. part 200, subpart  4207
P, and since the most recent inspection, there has been no  4208
significant change in the property's conditions that would  4209
create a serious threat to the health, safety, or welfare of the  4210
property's tenants.  4211
       (C)(1) If the judge in a civil action described in  4212
division (B)(1) of this section finds at the hearing required by  4213
division (B)(2) of this section that the building involved is a  4214
public nuisance, if the judge additionally determines that the  4215
owner of the building previously has not been afforded a  4216
reasonable opportunity to abate the public nuisance or has been  4217
afforded such an opportunity and has not refused or failed to  4218
abate the public nuisance, and if the complaint of the municipal  4219
corporation, township, community improvement corporation,  4220
neighbor, tenant, or nonprofit corporation commencing the action  4221
requested the issuance of an injunction as described in this  4222
division, then the judge may issue an injunction requiring the  4223
owner of the building to abate the public nuisance or issue any  4224
other order that the judge considers necessary or appropriate to  4225
cause the abatement of the public nuisance. If an injunction is  4226
issued pursuant to this division, the owner of the building  4227
involved shall be given no more than thirty days from the date  4228
of the entry of the judge's order to comply with the injunction,  4229
unless the judge, for good cause shown, extends the time for  4230
compliance.  4231
       (2) If the judge in a civil action described in division  4232
(B)(1) of this section finds at the hearing required by division  4233
(B)(2) of this section that the building involved is a public  4234
Am. S. B. No. 102  Page 154
As Passed by the Senate
nuisance, if the judge additionally determines that the owner of  4235
the building previously has been afforded a reasonable  4236
opportunity to abate the public nuisance and has refused or  4237
failed to do so, and if the complaint of the municipal  4238
corporation, township, community improvement corporation,  4239
neighbor, tenant, or nonprofit corporation commencing the action  4240
requested relief as described in this division, then the judge  4241
shall offer any mortgagee, lienholder, or other interested party  4242
associated with the property on which the building is located,  4243
in the order of the priority of interest in title, the  4244
opportunity to undertake the work and to furnish the materials  4245
necessary to abate the public nuisance. Prior to selecting any  4246
interested party, the judge shall require the interested party  4247
to demonstrate the ability to promptly undertake the work and  4248
furnish the materials required, to provide the judge with a  4249
viable financial and construction plan for the rehabilitation of  4250
the building as described in division (D) of this section, and  4251
to post security for the performance of the work and the  4252
furnishing of the materials.  4253
       If the judge determines, at the hearing, that no  4254
interested party is willing or able to undertake the work and to  4255
furnish the materials necessary to abate the public nuisance, or  4256
if the judge determines, at any time after the hearing, that any  4257
party who is undertaking corrective work pursuant to this  4258
division cannot or will not proceed, or has not proceeded with  4259
due diligence, the judge may appoint a receiver pursuant to  4260
division (C)(3) of this section to take possession and control  4261
of the building.  4262
       (3)(a) The judge in a civil action described in division  4263
(B)(1) of this section shall not appoint any person as a  4264
receiver unless the person first has provided the judge with a  4265
Am. S. B. No. 102  Page 155
As Passed by the Senate
viable financial and construction plan for the rehabilitation of  4266
the building involved as described in division (D) of this  4267
section and has demonstrated the capacity and expertise to  4268
perform the required work and to furnish the required materials  4269
in a satisfactory manner. An appointed receiver may be a  4270
financial institution that possesses an interest of record in  4271
the building or the property on which it is located, a community  4272
improvement corporation, including a community improvement  4273
corporation that commenced the action described in division (B)  4274
(1) of this section, a nonprofit corporation as described in  4275
divisions (B)(1) and (C)(3)(b) of this section, including, but  4276
not limited to, a nonprofit corporation that commenced the  4277
action described in division (B)(1) of this section, or any  4278
other qualified property manager.  4279
       (b) To be eligible for appointment as a receiver, no part  4280
of the net earnings of a nonprofit corporation shall inure to  4281
the benefit of any private shareholder or individual. Membership  4282
on the board of trustees of a nonprofit corporation appointed as  4283
a receiver does not constitute the holding of a public office or  4284
employment within the meaning of sections 731.02 and 731.12 or  4285
any other section of the Revised Code and does not constitute a  4286
direct or indirect interest in a contract or expenditure of  4287
money by any municipal corporation. A member of a board of  4288
trustees of a nonprofit corporation appointed as a receiver  4289
shall not be disqualified from holding any public office or  4290
employment, and shall not forfeit any public office or  4291
employment, by reason of membership on the board of trustees,  4292
notwithstanding any law to the contrary.  4293
       (D) Prior to ordering any work to be undertaken, or the  4294
furnishing of any materials, to abate a public nuisance under  4295
this section, the judge in a civil action described in division  4296
Am. S. B. No. 102  Page 156
As Passed by the Senate
(B)(1) of this section shall review the submitted financial and  4297
construction plan for the rehabilitation of the building  4298
involved and, if it specifies all of the following, shall  4299
approve that plan:  4300
       (1) The estimated cost of the labor, materials, and any  4301
other development costs that are required to abate the public  4302
nuisance;  4303
       (2) The estimated income and expenses of the building and  4304
the property on which it is located after the furnishing of the  4305
materials and the completion of the repairs and improvements;  4306
       (3) The terms, conditions, and availability of any  4307
financing that is necessary to perform the work and to furnish  4308
the materials;  4309
       (4) If repair and rehabilitation of the building are found  4310
not to be feasible, the cost of demolition of the building or of  4311
the portions of the building that constitute the public  4312
nuisance.  4313
       (E) Upon the written request of any of the interested  4314
parties to have a building, or portions of a building, that  4315
constitute a public nuisance demolished because repair and  4316
rehabilitation of the building are found not to be feasible, the  4317
judge may order the demolition. However, the demolition shall  4318
not be ordered unless the requesting interested parties have  4319
paid the costs of demolition and, if any, of the receivership,  4320
and, if any, all notes, certificates, mortgages, and fees of the  4321
receivership.  4322
       (F) Before proceeding with the duties of receiver, any  4323
receiver appointed by the judge in a civil action described in  4324
division (B)(1) of this section may be required by the judge to  4325
Am. S. B. No. 102  Page 157
As Passed by the Senate
post a bond in an amount fixed by the judge, but not exceeding  4326
the value of the building involved as determined by the judge.  4327
       The judge may empower the receiver to do any or all of the  4328
following:  4329
       (1) Take possession and control of the building and the  4330
property on which it is located, operate and manage the building  4331
and the property, establish and collect rents and income, lease  4332
and rent the building and the property, and evict tenants;  4333
       (2) Pay all expenses of operating and conserving the  4334
building and the property, including, but not limited to, the  4335
cost of electricity, gas, water, sewerage, heating fuel, repairs  4336
and supplies, custodian services, taxes and assessments, and  4337
insurance premiums, and hire and pay reasonable compensation to  4338
a managing agent;  4339
       (3) Pay pre-receivership mortgages or installments of them  4340
and other liens;  4341
       (4) Perform or enter into contracts for the performance of  4342
all work and the furnishing of materials necessary to abate, and  4343
obtain financing for the abatement of, the public nuisance;  4344
       (5) Pursuant to court order, remove and dispose of any  4345
personal property abandoned, stored, or otherwise located in or  4346
on the building and the property that creates a dangerous or  4347
unsafe condition or that constitutes a violation of any local  4348
building, housing, air pollution, sanitation, health, fire,  4349
zoning, or safety code, ordinance, or regulation;  4350
       (6) Obtain mortgage insurance for any receiver's mortgage  4351
from any agency of the federal government;  4352
       (7) Enter into any agreement and do those things necessary  4353
Am. S. B. No. 102  Page 158
As Passed by the Senate
to maintain and preserve the building and the property and  4354
comply with all local building, housing, air pollution,  4355
sanitation, health, fire, zoning, or safety codes, ordinances,  4356
resolutions, and regulations;  4357
        (8) Give the custody of the building and the property, and  4358
the opportunity to abate the nuisance and operate the property,  4359
to its owner or any mortgagee or lienholder of record;  4360
        (9) Issue notes and secure them by a mortgage bearing  4361
interest, and upon terms and conditions, that the judge  4362
approves. When sold or transferred by the receiver in return for  4363
valuable consideration in money, material, labor, or services,  4364
the notes or certificates shall be freely transferable. Any  4365
mortgages granted by the receiver shall be superior to any  4366
claims of the receiver. Priority among the receiver's mortgages  4367
shall be determined by the order in which they are recorded.  4368
        (10) Open and maintain deposit accounts in the receiver's  4369
name;  4370
        (11) Bring and defend actions in the receiver's own name;  4371
        (12) Any other acts the judge authorizes.  4372
        (G) A receiver appointed pursuant to this section is not  4373
personally liable except for misfeasance, malfeasance, or  4374
nonfeasance in the performance of the functions of the office of  4375
receiver.  4376
        (H)(1) The judge in a civil action described in division  4377
(B)(1) of this section may assess as court costs, the expenses  4378
described in division (F)(2) of this section, and may approve  4379
receiver's fees to the extent that they are not covered by the  4380
income from the property. Subject to that limitation, a receiver  4381
appointed pursuant to divisions (C)(2) and (3) of this section  4382
Am. S. B. No. 102  Page 159
As Passed by the Senate
is entitled to receive fees in the same manner and to the same  4383
extent as receivers appointed in actions to foreclose mortgages.  4384
       (2)(a) Pursuant to the police powers vested in the state,  4385
all expenditures of a mortgagee, lienholder, or other interested  4386
party that has been selected pursuant to division (C)(2) of this  4387
section to undertake the work and to furnish the materials  4388
necessary to abate a public nuisance, and any expenditures in  4389
connection with the foreclosure of the lien created by this  4390
division, is a first lien upon the building involved and the  4391
property on which it is located and is superior to all prior and  4392
subsequent liens or other encumbrances associated with the  4393
building or the property, including, but not limited to, those  4394
for taxes and assessments, upon the occurrence of both of the  4395
following:  4396
       (i) The prior approval of the expenditures by, and the  4397
entry of a judgment to that effect by, the judge in the civil  4398
action described in division (B)(1) of this section;  4399
       (ii) The recordation of a certified copy of the judgment  4400
entry and a sufficient description of the property on which the  4401
building is located with the county recorder in the county in  4402
which the property is located within sixty days after the date  4403
of the entry of the judgment.  4404
       (b) Pursuant to the police powers vested in the state, all  4405
expenses and other amounts paid in accordance with division (F)  4406
of this section by a receiver appointed pursuant to divisions  4407
(C)(2) and (3) of this section, the amounts of any notes issued  4408
by the receiver in accordance with division (F) of this section,  4409
all mortgages granted by the receiver in accordance with that  4410
division, the fees of the receiver approved pursuant to division  4411
(H)(1) of this section, and any amounts expended in connection  4412
Am. S. B. No. 102  Page 160
As Passed by the Senate
with the foreclosure of a mortgage granted by the receiver in  4413
accordance with division (F) of this section or with the  4414
foreclosure of the lien created by this division, are a first  4415
lien upon the building involved and the property on which it is  4416
located and are superior to all prior and subsequent liens or  4417
other encumbrances associated with the building or the property,  4418
including, but not limited to, those for taxes and assessments,  4419
upon the occurrence of both of the following:  4420
       (i) The approval of the expenses, amounts, or fees by, and  4421
the entry of a judgment to that effect by, the judge in the  4422
civil action described in division (B)(1) of this section; or  4423
the approval of the mortgages in accordance with division (F)(9)  4424
of this section by, and the entry of a judgment to that effect  4425
by, that judge;  4426
       (ii) The recordation of a certified copy of the judgment  4427
entry and a sufficient description of the property on which the  4428
building is located, or, in the case of a mortgage, the  4429
recordation of the mortgage, a certified copy of the judgment  4430
entry, and such a description, with the county recorder of the  4431
county in which the property is located within sixty days after  4432
the date of the entry of the judgment.  4433
       (c) Priority among the liens described in divisions (H)(2)  4434
(a) and (b) of this section shall be determined as described in  4435
division (I) of this section. Additionally, the creation  4436
pursuant to this section of a mortgage lien that is prior to or  4437
superior to any mortgage of record at the time the mortgage lien  4438
is so created, does not disqualify the mortgage of record as a  4439
legal investment under Chapter 1107. or any other chapter of the  4440
Revised Code.  4441
       (I)(1) If a receiver appointed pursuant to divisions (C)  4442
Am. S. B. No. 102  Page 161
As Passed by the Senate
(2) and (3) of this section files with the judge in the civil  4443
action described in division (B)(1) of this section a report  4444
indicating that the public nuisance has been abated, if the  4445
judge confirms that the receiver has abated the public nuisance,  4446
and if the receiver or any interested party requests the judge  4447
to enter an order directing the receiver to sell the building  4448
and the property on which it is located, the judge may enter  4449
that order after holding a hearing as described in division (I)  4450
(2) of this section and otherwise complying with that division.  4451
       (2)(a) The receiver or interested party requesting an  4452
order as described in division (I)(1) of this section shall  4453
cause a notice of the date and time of a hearing on the request  4454
to be served on the owner of the building involved and all other  4455
interested parties in accordance with division (B)(2)(a) of this  4456
section. The judge in the civil action described in division (B)  4457
(1) of this section shall conduct the scheduled hearing. At the  4458
hearing, if the owner or any interested party objects to the  4459
sale of the building and the property, the burden of proof shall  4460
be upon the objecting person to establish, by a preponderance of  4461
the evidence, that the benefits of not selling the building and  4462
the property outweigh the benefits of selling them. The  4463
objecting person must satisfy all liens created under division  4464
(H) of this section in order to sustain the person's burden of  4465
proof. If the judge determines that there is no objecting  4466
person, or if the judge determines that there is one or more  4467
objecting persons but no objecting person has sustained the  4468
burden of proof specified in this division, the judge may enter  4469
an order directing the receiver to offer the building and the  4470
property for sale upon terms and conditions that the judge shall  4471
specify.  4472
       (b) In any sale of subsidized housing that is ordered  4473
Am. S. B. No. 102  Page 162
As Passed by the Senate
pursuant to this section, the judge shall specify that the  4474
subsidized housing not be conveyed unless that conveyance  4475
complies with applicable federal law and applicable program  4476
contracts for that housing. Any such conveyance shall be subject  4477
to the condition that the purchaser enter into a contract with  4478
the department of housing and urban development or the rural  4479
housing service of the federal department of agriculture under  4480
which the property continues to be subsidized housing and the  4481
owner continues to operate that property as subsidized housing  4482
unless the secretary of housing and urban development or the  4483
administrator of the rural housing service terminates that  4484
property's contract prior to or upon the conveyance of the  4485
property.  4486
       (3) If a sale of a building and the property on which it  4487
is located is ordered pursuant to divisions (I)(1) and (2) of  4488
this section and if the sale occurs in accordance with the terms  4489
and conditions specified by the judge in the judge's order of  4490
sale, then the receiver shall distribute the proceeds of the  4491
sale and the balance of any funds that the receiver may possess,  4492
after the payment of the costs of the sale, in the following  4493
order of priority and in the described manner:  4494
       (a) First, in satisfaction of any notes issued by the  4495
receiver pursuant to division (F) of this section, in their  4496
order of priority;  4497
       (b) Second, any unreimbursed expenses and other amounts  4498
paid in accordance with division (F) of this section by the  4499
receiver, and the fees of the receiver approved pursuant to  4500
division (H)(1) of this section;  4501
       (c) Third, all expenditures of a mortgagee, lienholder, or  4502
other interested party that has been selected pursuant to  4503
Am. S. B. No. 102  Page 163
As Passed by the Senate
division (C)(2) of this section to undertake the work and to  4504
furnish the materials necessary to abate a public nuisance,  4505
provided that the expenditures were approved as described in  4506
division (H)(2)(a) of this section and provided that, if any  4507
such interested party subsequently became the receiver, its  4508
expenditures shall be paid prior to the expenditures of any of  4509
the other interested parties so selected;  4510
       (d) Fourth, the amount due for delinquent taxes,  4511
assessments, charges, penalties, and interest owed to this state  4512
or a political subdivision of this state, provided that, if the  4513
amount available for distribution pursuant to division (I)(3)(d)  4514
of this section is insufficient to pay the entire amount of  4515
those taxes, assessments, charges, penalties, and interest, the  4516
proceeds and remaining funds shall be paid to each claimant in  4517
proportion to the amount of those taxes, assessments, charges,  4518
penalties, and interest that each is due.  4519
       (e) The amount of any pre-receivership mortgages, liens,  4520
or other encumbrances, in their order of priority.  4521
       (4) Following a distribution in accordance with division  4522
(I)(3) of this section, the receiver shall request the judge in  4523
the civil action described in division (B)(1) of this section to  4524
enter an order terminating the receivership. If the judge  4525
determines that the sale of the building and the property on  4526
which it is located occurred in accordance with the terms and  4527
conditions specified by the judge in the judge's order of sale  4528
under division (I)(2) of this section and that the receiver  4529
distributed the proceeds of the sale and the balance of any  4530
funds that the receiver possessed, after the payment of the  4531
costs of the sale, in accordance with division (I)(3) of this  4532
section, and if the judge approves any final accounting required  4533
Am. S. B. No. 102  Page 164
As Passed by the Senate
of the receiver, the judge may terminate the receivership.  4534
       (J)(1) A receiver appointed pursuant to divisions (C)(2)  4535
and (3) of this section may be discharged at any time in the  4536
discretion of the judge in the civil action described in  4537
division (B)(1) of this section. The receiver shall be  4538
discharged by the judge as provided in division (I)(4) of this  4539
section, or when all of the following have occurred:  4540
       (a) The public nuisance has been abated;  4541
       (b) All costs, expenses, and approved fees of the  4542
receivership have been paid;  4543
       (c) Either all receiver's notes issued and mortgages  4544
granted pursuant to this section have been paid, or all the  4545
holders of the notes and mortgages request that the receiver be  4546
discharged.  4547
       (2) If a judge in a civil action described in division (B)  4548
(1) of this section determines that, and enters of record a  4549
declaration that, a public nuisance has been abated by a  4550
receiver, and if, within three days after the entry of the  4551
declaration, all costs, expenses, and approved fees of the  4552
receivership have not been paid in full, then, in addition to  4553
the circumstances specified in division (I) of this section for  4554
the entry of such an order, the judge may enter an order  4555
directing the receiver to sell the building involved and the  4556
property on which it is located. Any such order shall be  4557
entered, and the sale shall occur, only in compliance with  4558
division (I) of this section.  4559
       (K) The title in any building, and in the property on  4560
which it is located, that is sold at a sale ordered under  4561
division (I) or (J)(2) of this section shall be incontestable in  4562
Am. S. B. No. 102  Page 165
As Passed by the Senate
the purchaser and shall be free and clear of all liens and  4563
encumbrances, including liens for delinquent taxes, assessments,  4564
charges, penalties, and interest owed to this state or any  4565
political subdivision of this state, that could not be satisfied  4566
from the proceeds of the sale and the remaining funds in the  4567
receiver's possession pursuant to the distribution under  4568
division (I)(3) of this section. All other liens and  4569
encumbrances with respect to the building and the property shall  4570
survive the sale, including, but not limited to,except for a  4571
federal tax lien notice properly filed in accordance with  4572
section 317.09 of the Revised Code prior to the time of the  4573
sale, and the easements and covenants of record running with the  4574
property that were created prior to the time of the sale.  4575
       (L)(1) Nothing in this section shall be construed as a  4576
limitation upon the powers granted to a court of common pleas, a  4577
municipal court or a housing or environmental division of a  4578
municipal court under Chapter 1901. of the Revised Code, or a  4579
county court under Chapter 1907. of the Revised Code.  4580
       (2) The monetary and other limitations specified in  4581
Chapters 1901. and 1907. of the Revised Code upon the  4582
jurisdiction of municipal and county courts, and of housing or  4583
environmental divisions of municipal courts, in civil actions do  4584
not operate as limitations upon any of the following:  4585
       (a) Expenditures of a mortgagee, lienholder, or other  4586
interested party that has been selected pursuant to division (C)  4587
(2) of this section to undertake the work and to furnish the  4588
materials necessary to abate a public nuisance;  4589
       (b) Any notes issued by a receiver pursuant to division  4590
(F) of this section;  4591
Am. S. B. No. 102  Page 166
As Passed by the Senate
       (c) Any mortgage granted by a receiver in accordance with  4592
division (F) of this section;  4593
       (d) Expenditures in connection with the foreclosure of a  4594
mortgage granted by a receiver in accordance with division (F)  4595
of this section;  4596
       (e) The enforcement of an order of a judge entered  4597
pursuant to this section;  4598
       (f) The actions that may be taken pursuant to this section  4599
by a receiver or a mortgagee, lienholder, or other interested  4600
party that has been selected pursuant to division (C)(2) of this  4601
section to undertake the work and to furnish the materials  4602
necessary to abate a public nuisance.  4603
       (3) A judge in a civil action described in division (B)(1)  4604
of this section, or the judge's successor in office, has  4605
continuing jurisdiction to review the condition of any building  4606
that was determined to be a public nuisance pursuant to this  4607
section.  4608
       (4) Nothing in this section shall be construed to limit or  4609
prohibit a municipal corporation or township that has filed with  4610
the superintendent of insurance a certified copy of an adopted  4611
resolution, ordinance, or regulation authorizing the procedures  4612
described in divisions (C) and (D) of section 3929.86 of the  4613
Revised Code from receiving insurance proceeds under section  4614
3929.86 of the Revised Code.  4615
       Sec. 5709.12. (A) As used in this section, "independent  4616
living facilities" means any residential housing facilities and  4617
related property that are not a nursing home, residential care  4618
facility, or residential facility as defined in division (A) of  4619
section 5701.13 of the Revised Code.  4620
Am. S. B. No. 102  Page 167
As Passed by the Senate
       (B) Lands, houses, and other buildings belonging to a  4621
county, township, or municipal corporation and used exclusively  4622
for the accommodation or support of the poor, or leased to the  4623
state or any political subdivision for public purposes shall be  4624
exempt from taxation. Real and tangible personal property  4625
belonging to institutions that is used exclusively for  4626
charitable purposes shall be exempt from taxation, including  4627
real property belonging to an institution that is a nonprofit  4628
corporation that receives a grant under the Thomas Alva Edison  4629
grant program authorized by division (C) of section 122.33 of  4630
the Revised Code at any time during the tax year and being held  4631
for leasing or resale to others. If, at any time during a tax  4632
year for which such property is exempted from taxation, the  4633
corporation ceases to qualify for such a grant, the director of  4634
development shall notify the tax commissioner, and the tax  4635
commissioner shall cause the property to be restored to the tax  4636
list beginning with the following tax year. All property owned  4637
and used by a nonprofit organization exclusively for a home for  4638
the aged, as defined in section 5701.13 of the Revised Code,  4639
also shall be exempt from taxation.  4640
       (C)(1) If a home for the aged described in division (B)(1)  4641
of section 5701.13 of the Revised Code is operated in  4642
conjunction with or at the same site as independent living  4643
facilities, the exemption granted in division (B) of this  4644
section shall include kitchen, dining room, clinic, entry ways,  4645
maintenance and storage areas, and land necessary for access  4646
commonly used by both residents of the home for the aged and  4647
residents of the independent living facilities. Other facilities  4648
commonly used by both residents of the home for the aged and  4649
residents of independent living units shall be exempt from  4650
taxation only if the other facilities are used primarily by the  4651
Am. S. B. No. 102  Page 168
As Passed by the Senate
residents of the home for the aged. Vacant land currently unused  4652
by the home, and independent living facilities and the lands  4653
connected with them are not exempt from taxation. Except as  4654
provided in division (A)(1) of section 5709.121 of the Revised  4655
Code, property of a home leased for nonresidential purposes is  4656
not exempt from taxation.  4657
       (2) Independent living facilities are exempt from taxation  4658
if they are operated in conjunction with or at the same site as  4659
a home for the aged described in division (B)(2) of section  4660
5701.13 of the Revised Code; operated by a corporation,  4661
association, or trust described in division (B)(1)(b) of that  4662
section; operated exclusively for the benefit of members of the  4663
corporation, association, or trust who are retired, aged, or  4664
infirm; and provided to those members without charge in  4665
consideration of their service, without compensation, to a  4666
charitable, religious, fraternal, or educational institution.  4667
For the purposes of division (C)(2) of this section,  4668
"compensation" does not include furnishing room and board,  4669
clothing, health care, or other necessities, or stipends or  4670
other de minimis payments to defray the cost thereof.  4671
       (D)(1) A private corporation established under federal  4672
law, as defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105  4673
Stat. 1629, as amended, the objects of which include encouraging  4674
the advancement of science generally, or of a particular branch  4675
of science, the promotion of scientific research, the  4676
improvement of the qualifications and usefulness of scientists,  4677
or the increase and diffusion of scientific knowledge is  4678
conclusively presumed to be a charitable or educational  4679
institution. A private corporation established as a nonprofit  4680
corporation under the laws of a state that is exempt from  4681
federal income taxation under section 501(c)(3) of the Internal  4682
Am. S. B. No. 102  Page 169
As Passed by the Senate
Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C.A. 1, as amended,  4683
and that has as its principal purpose one or more of the  4684
foregoing objects also is conclusively presumed to be a  4685
charitable or educational institution.  4686
       The fact that an organization described in this division  4687
operates in a manner that results in an excess of revenues over  4688
expenses shall not be used to deny the exemption granted by this  4689
section, provided such excess is used, or is held for use, for  4690
exempt purposes or to establish a reserve against future  4691
contingencies; and, provided further, that such excess may not  4692
be distributed to individual persons or to entities that would  4693
not be entitled to the tax exemptions provided by this chapter.  4694
Nor shall the fact that any scientific information diffused by  4695
the organization is of particular interest or benefit to any of  4696
its individual members be used to deny the exemption granted by  4697
this section, provided that such scientific information is  4698
available to the public for purchase or otherwise.  4699
       (2) Division (D)(2) of this section does not apply to real  4700
property exempted from taxation under this section and division  4701
(A)(3) of section 5709.121 of the Revised Code and belonging to  4702
a nonprofit corporation described in division (D)(1) of this  4703
section that has received a grant under the Thomas Alva Edison  4704
grant program authorized by division (C) of section 122.33 of  4705
the Revised Code during any of the tax years the property was  4706
exempted from taxation.  4707
       When a private corporation described in division (D)(1) of  4708
this section sells all or any portion of a tract, lot, or parcel  4709
of real estate that has been exempt from taxation under this  4710
section and section 5709.121 of the Revised Code, the portion  4711
sold shall be restored to the tax list for the year following  4712
Am. S. B. No. 102  Page 170
As Passed by the Senate
the year of the sale and, except in connection with a sale and  4713
transfer of such a tract, lot, or parcel to a county land  4714
reutilization corporation organized under Chapter 1724. of the  4715
Revised Code, a charge shall be levied against the sold property  4716
in an amount equal to the tax savings on such property during  4717
the four tax years preceding the year the property is placed on  4718
the tax list. The tax savings equals the amount of the  4719
additional taxes that would have been levied if such property  4720
had not been exempt from taxation.  4721
       The charge constitutes a lien of the state upon such  4722
property as of the first day of January of the tax year in which  4723
the charge is levied and continues until discharged as provided  4724
by law. The charge may also be remitted for all or any portion  4725
of such property that the tax commissioner determines is  4726
entitled to exemption from real property taxation for the year  4727
such property is restored to the tax list under any provision of  4728
the Revised Code, other than sections 725.02, 1728.10, 3735.67,  4729
5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.71, 5709.73,  4730
5709.78, and 5709.84, upon an application for exemption covering  4731
the year such property is restored to the tax list filed under  4732
section 5715.27 of the Revised Code.  4733
       (E)(1) Real property held by an organization organized and  4734
operated exclusively for charitable purposes as described under  4735
section 501(c)(3) of the Internal Revenue Code and exempt from  4736
federal taxation under section 501(a) of the Internal Revenue  4737
Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose  4738
of constructing or rehabilitating residences for eventual  4739
transfer to qualified low-income families through sale, lease,  4740
or land installment contract, shall be exempt from taxation.  4741
       The exemption shall commence on the day title to the  4742
Am. S. B. No. 102  Page 171
As Passed by the Senate
property is transferred to the organization and shall continue  4743
to the end of the tax year in which the organization transfers  4744
title to the property to a qualified low-income family. In no  4745
case shall the exemption extend beyond the second succeeding tax  4746
year following the year in which the title was transferred to  4747
the organization. If the title is transferred to the  4748
organization and from the organization to a qualified low-income  4749
family in the same tax year, the exemption shall continue to the  4750
end of that tax year. The proportionate amount of taxes that are  4751
a lien but not yet determined, assessed, and levied for the tax  4752
year in which title is transferred to the organization shall be  4753
remitted by the county auditor for each day of the year that  4754
title is held by the organization.  4755
       Upon transferring the title to another person, the  4756
organization shall file with the county auditor an affidavit  4757
affirming that the title was transferred to a qualified low-  4758
income family or that the title was not transferred to a  4759
qualified low-income family, as the case may be; if the title  4760
was transferred to a qualified low-income family, the affidavit  4761
shall identify the transferee by name. If the organization  4762
transfers title to the property to anyone other than a qualified  4763
low-income family, the exemption, if it has not previously  4764
expired, shall terminate, and the property shall be restored to  4765
the tax list for the year following the year of the transfer and  4766
a charge shall be levied against the property in an amount equal  4767
to the amount of additional taxes that would have been levied if  4768
such property had not been exempt from taxation. The charge  4769
constitutes a lien of the state upon such property as of the  4770
first day of January of the tax year in which the charge is  4771
levied and continues until discharged as provided by law.  4772
       The application for exemption shall be filed as otherwise  4773
Am. S. B. No. 102  Page 172
As Passed by the Senate
required under section 5715.27 of the Revised Code, except that  4774
the organization holding the property shall file with its  4775
application documentation substantiating its status as an  4776
organization organized and operated exclusively for charitable  4777
purposes under section 501(c)(3) of the Internal Revenue Code  4778
and its qualification for exemption from federal taxation under  4779
section 501(a) of the Internal Revenue Code, and affirming its  4780
intention to construct or rehabilitate the property for the  4781
eventual transfer to qualified low-income families.  4782
       As used in this division, "qualified low-income family"  4783
means a family whose income does not exceed two hundred per cent  4784
of the official federal poverty guidelines as revised annually  4785
in accordance with section 673(2) of the "Omnibus Budget  4786
Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as  4787
amended, for a family size equal to the size of the family whose  4788
income is being determined.  4789
       (2) Real property constituting a retail store, including  4790
the land on which the retail store is located, that is owned and  4791
operated by an organization described in division (E)(1) of this  4792
section shall be exempt from taxation if the retail store sells  4793
primarily donated items suitable for residential housing  4794
purposes and if the proceeds of such sales are used solely for  4795
the purposes of the organization.  4796
       (F)(1) Real property that is acquired and held by a county  4797
land reutilization corporation organized under Chapter 1724. of  4798
the Revised Code and that is not otherwise exempt from taxation  4799
under Chapter 5722. of the Revised Code shall be deemed real  4800
property used for a public purpose and shall be exempt from  4801
taxation until sold or transferred by the corporation.  4802
Notwithstanding section 5715.27 of the Revised Code, a county  4803
Am. S. B. No. 102  Page 173
As Passed by the Senate
land reutilization corporation is not required to apply to any  4804
county or state agency in order to qualify for the exemption.  4805
       (2) Real property that is acquired and held by an electing  4806
subdivision other than a county land reutilization corporation  4807
on or after April 9, 2009, for the public purpose of  4808
implementing an effective land reutilization program or for a  4809
related public purpose, and that is not otherwise exempt from  4810
taxation under Chapter 5722. of the Revised Code, shall be  4811
exempt from taxation until sold or transferred by the electing  4812
subdivision. Notwithstanding section 5715.27 of the Revised  4813
Code, an electing subdivision other than a county land  4814
reutilization corporation is not required to apply to any county  4815
or state agency in order to qualify for an exemption with  4816
respect to property acquired or held for such purposes on or  4817
after such date, regardless of how the electing subdivision  4818
acquires the property, if the instrument transferring title to  4819
the electing subdivision states that the property is being  4820
acquired by the electing subdivision as part of its land  4821
reutilization program.  4822
       As used in this section, "electing subdivision" and "land  4823
reutilization program" have the same meanings as in section  4824
5722.01 of the Revised Code, and "county land reutilization  4825
corporation" means a county land reutilization corporation  4826
organized under Chapter 1724. of the Revised Code and any  4827
subsidiary wholly owned by such a county land reutilization  4828
corporation that is identified as "a wholly owned subsidiary of  4829
a county land reutilization corporation" in the deed of  4830
conveyance transferring title to the subsidiary.  4831
       In lieu of the application for exemption otherwise  4832
required to be filed as required under section 5715.27 of the  4833
Am. S. B. No. 102  Page 174
As Passed by the Senate
Revised Code, a county land reutilization corporation holding  4834
the property shall, upon the request of any county or state  4835
agency, submit its articles of incorporation substantiating its  4836
status as a county land reutilization corporation.  4837
       (3) An exemption authorized under division (F)(1) or (2)  4838
of this section shall commence on the day the title to the  4839
property is transferred to the county land reutilization  4840
corporation or electing subdivision and shall continue while  4841
title is held by the corporation or subdivision. The exemption  4842
shall end on the last day of the tax year in which title is  4843
transferred from the corporation or subdivision to an owner  4844
whose use of the property does not qualify for an exemption  4845
pursuant to division (F)(1) or (2) of this section. If the title  4846
to the property is transferred to the corporation and from the  4847
corporation, or to the subdivision and from the subdivision, in  4848
the same tax year, the exemption shall continue to the end of  4849
that tax year. Upon the commencement of an exemption authorized  4850
under division (F)(1) or (2) of this section, the entire amount  4851
of taxes that are a lien but not yet determined, assessed, and  4852
levied for the tax year in which title is transferred to the  4853
corporation or subdivision shall be remitted by the county  4854
auditor.  4855
       (G) Real property that is owned by an organization  4856
described under section 501(c)(3) of the Internal Revenue Code  4857
and exempt from federal income taxation under section 501(a) of  4858
the Internal Revenue Code and that is used by that organization  4859
exclusively for receiving, processing, or distributing human  4860
blood, tissues, eyes, or organs or for research and development  4861
thereof shall be exempt from taxation.  4862
       (H) Real property that is owned by an organization  4863
Am. S. B. No. 102  Page 175
As Passed by the Senate
described under section 501(c)(3) of the Internal Revenue Code  4864
and exempt from federal income taxation under section 501(a) of  4865
the Internal Revenue Code and that received a loan from the  4866
federal small business administration as a participating  4867
intermediary in the federal microloan program under 15 U.S.C.  4868
636(m) shall be exempt from taxation if the property is used by  4869
that organization primarily for small business lending, economic  4870
development, job training, entrepreneur education, or associated  4871
administrative purposes as such a participating intermediary.  4872
       Sec. 5709.58. (A) A board of county commissioners may  4873
adopt a resolution declaring a portion, not exceeding fifty per  4874
cent, of the value of each parcel of real property conveyed by a  4875
county land reutilization corporation exempt from real property  4876
taxation for a term not exceeding five years, beginning with the  4877
first full tax year after the property is conveyed.  4878
       The resolution shall both:  4879
       (1) Specify the percentage of the real property's value to  4880
be exempted and the term of the exemption;  4881
       (2) Require the owner of the real property exempted from  4882
taxation to make annual service payments in lieu of taxes to the  4883
county treasurer on or before the final dates for payment of  4884
real property taxes.  4885
       (B) Service payments in lieu of taxes required by a  4886
resolution adopted under this section shall be charged and  4887
collected in the same manner and in the same amount as the real  4888
property taxes that would have been charged and payable against  4889
the exempted portion of the real property if not for the  4890
exemption.  4891
       Service payment receipts shall be distributed at the same  4892
Am. S. B. No. 102  Page 176
As Passed by the Senate
time and in the same manner as real property tax payments. The  4893
entire amount, however, shall be paid to the county land  4894
reutilization corporation that conveyed the real property.  4895
       (C) An exemption from taxation under this section  4896
commences with the first full tax year after the real property  4897
is conveyed by the county land reutilization corporation, or the  4898
first tax year that ends after the effective date of the  4899
resolution adopted by the board of county commissioners under  4900
division (A) of this section, whichever is later. The exemption  4901
ends at the end of the term specified in the resolution, which  4902
shall be not later than the end of the fifth full tax year  4903
following the conveyance.  4904
       (D) A county land reutilization corporation may request,  4905
in writing, that the board of county commissioners rescind a  4906
resolution adopted under division (A) of this section. Upon  4907
receipt of that request, the board of county commissioners  4908
shall, by resolution adopted within sixty days after receiving  4909
that request, rescind the resolution adopted under division (A)  4910
of this section. The rescinding resolution shall specify whether  4911
the rescission applies only to real property conveyed after the  4912
effective date of the rescinding resolution or if it also  4913
rescinds previously granted exemptions. No exemption granted  4914
under this section shall be rescinded before the end of the tax  4915
year that includes the effective date of the rescinding  4916
resolution.  4917
       A board of county commissioners that adopts a resolution  4918
rescinding tax exemptions under this division shall, at the time  4919
the resolution is adopted, notify the county auditor of the  4920
rescission. If the rescission applies to previously granted  4921
exemptions, such notice shall identify the previously exempted  4922
Am. S. B. No. 102  Page 177
As Passed by the Senate
parcels and specify the last tax year to which the exemption  4923
applies.  4924
       No property owner shall be required to make service  4925
payments under division (B) of this section for any tax year for  4926
which a tax exemption is rescinded under this division.  4927
       Sec. 5709.91. (A) Service payments in lieu of taxes  4928
required under sections 725.04, 5709.42, 5709.46, 5709.58,  4929
5709.74, and 5709.79 of the Revised Code, minimum service  4930
payment obligations, and service charges in lieu of taxes  4931
required under sections 1728.11 and 1728.111 of the Revised Code  4932
shall be treated in the same manner as taxes, as defined in  4933
section 323.01 of the Revised Code, for all purposes of the lien  4934
described in section 323.11 of the Revised Code, including, but  4935
not limited to, the priority and enforcement of the lien and the  4936
collection of the service payments, minimum service payment  4937
obligations, or service charges secured by the lien.  4938
       (B) Any covenant or agreement in an instrument whereby a  4939
property owner agrees to a minimum service payment obligation  4940
shall be a covenant running with the land. Upon the proper  4941
recording of the instrument with the county recorder, the  4942
covenant is fully binding on behalf of and enforceable by the  4943
county, township, or municipal corporation against the property  4944
owner and any person acquiring an interest in the land and all  4945
successors and assigns. If any such minimum service payment  4946
obligation becomes delinquent according to such covenant or  4947
agreement, the county, township, or municipal corporation may  4948
enforce the delinquent minimum service payment obligation in the  4949
manner provided under division (A) of this section or in the  4950
manner otherwise provided in the instrument. A minimum service  4951
payment obligation is an insurable interest with respect to  4952
Am. S. B. No. 102  Page 178
As Passed by the Senate
title insurance under Chapter 3953. of the Revised Code.  4953
       (C) A county, township, or municipal corporation may  4954
certify a minimum service payment obligation that is a covenant  4955
under division (B) of this section to the county auditor, who  4956
shall enter the obligation on the tax list of real property  4957
opposite the parcel against which it is charged, and certify the  4958
minimum service payment obligation to the county treasurer. An  4959
unpaid minimum service payment obligation is a lien on property  4960
against which it is charged from the date the obligation is  4961
entered on the tax list, and shall be collected in the manner  4962
provided for collection of real property taxes. Once the minimum  4963
service payment obligation is collected, it shall be paid  4964
immediately to the county, township, or municipal corporation.  4965
       (D) For the purposes of this section, a "minimum service  4966
payment obligation" is an obligation, including a contingent  4967
obligation, for a property owner to make a payment to a county,  4968
township, or municipal corporation pursuant to an agreement  4969
between the property owner and the county, township, or  4970
municipal corporation to ensure sufficient funds to finance the  4971
expenditures authorized under sections 725.04, 1728.11,  4972
1728.111, 5709.40 to 5709.43, 5709.45 to 5709.47, 5709.73 to  4973
5709.75, or 5709.77 to 5709.81 of the Revised Code. "Minimum  4974
service payment obligation" does not include service payments in  4975
lieu of taxes required under section 725.04, 5709.42, 5709.46,  4976
5709.74, or 5709.79 of the Revised Code or service charges in  4977
lieu of taxes required under section 1728.11 or 1728.111 of the  4978
Revised Code.  4979
       Sec. 5709.911. (A)(1) A municipal corporation, township,  4980
or county that has enacted an ordinance or resolution under  4981
section 5709.40, 5709.41, 5709.45, 5709.58, 5709.73, or 5709.78  4982
Am. S. B. No. 102  Page 179
As Passed by the Senate
of the Revised Code or that has entered into an agreement  4983
referred to in section 725.02 or 1728.07 of the Revised Code may  4984
file an application for exemption under those sections in the  4985
same manner as other real property tax exemptions,  4986
notwithstanding the indication in division (A) of section  4987
5715.27 of the Revised Code that the owner of the property may  4988
file the application. An application for exemption may not be  4989
filed by a municipal corporation, township, or county for an  4990
exemption of a parcel under section 5709.40, 5709.73, or 5709.78  4991
of the Revised Code if the property owner excludes the property  4992
from such exemption as provided in that section.  4993
       (2) Except as provided in division (B) of this section, if  4994
the application for exemption under section 725.02, 1728.10,  4995
5709.40, 5709.41, 5709.45, 5709.58, 5709.73, or 5709.78 of the  4996
Revised Code is filed by a municipal corporation, township, or  4997
county and more than one real property tax exemption applies by  4998
law to the property or a portion of the property, both of the  4999
following apply:  5000
       (a) An exemption granted under section 725.02, 1728.10,  5001
5709.40, 5709.41, 5709.45, 5709.58, 5709.73, or 5709.78 of the  5002
Revised Code shall be subordinate to an exemption with respect  5003
to the property or portion of the property granted under any  5004
other provision of the Revised Code.  5005
       (b) Neither service payments in lieu of taxes under  5006
section 725.04, 5709.42, 5709.46, 5709.58, 5709.74, or 5709.79  5007
of the Revised Code, nor service charges in lieu of taxes under  5008
section 1728.11 or 1728.111 of the Revised Code, shall be  5009
required with respect to the property or portion of the property  5010
that is exempt from real property taxes under that other  5011
provision of the Revised Code during the effective period of the  5012
Am. S. B. No. 102  Page 180
As Passed by the Senate
exemption.  5013
       (B)(1) If the application for exemption under section  5014
725.02, 1728.10, 5709.40, 5709.41, 5709.45, 5709.58, 5709.73, or  5015
5709.78 of the Revised Code is filed by the owner of the  5016
property or by a municipal corporation, township, or county with  5017
the owner's written consent attached to the application, and if  5018
more than one real property tax exemption applies by law to the  5019
property or a portion of the property, no other exemption shall  5020
be granted for the portion of the property already exempt under  5021
section 725.02, 1728.10, 5709.40, 5709.41, 5709.45, 5709.58,  5022
5709.73, or 5709.78 of the Revised Code unless the municipal  5023
corporation, township, or county that enacted the authorizing  5024
ordinance or resolution for the earlier exemption provides its  5025
duly authorized written consent to the subsequent exemption by  5026
means of a duly enacted ordinance or resolution.  5027
       (2) If the application for exemption under section 725.02,  5028
1728.10, 5709.40, 5709.41, 5709.45, 5709.58, 5709.73, or 5709.78  5029
of the Revised Code is filed by a municipal corporation,  5030
township, or county and approved by the tax commissioner, if the  5031
owner of the property subsequently provides written consent to  5032
the exemption and the consent is filed with the tax  5033
commissioner, and if more than one real property tax exemption  5034
applies by law to the property or a portion of the property, no  5035
other exemption shall be granted for the portion of the property  5036
already exempt under section 725.02, 1728.10, 5709.40, 5709.41,  5037
5709.45, 5709.58, 5709.73, or 5709.78 of the Revised Code unless  5038
the municipal corporation, township, or county that enacted the  5039
authorizing ordinance or resolution for the earlier exemption  5040
provides its duly authorized written consent to the subsequent  5041
exemption by means of a duly enacted ordinance or resolution.  5042
Am. S. B. No. 102  Page 181
As Passed by the Senate
       (C) After the tax commissioner has approved or partially  5043
approved an application for exemption filed by or with the  5044
consent of a property owner under the circumstances described in  5045
division (B)(1) of this section or if a property owner  5046
subsequently provides written consent to an exemption under the  5047
circumstances described in division (B)(2) of this section, the  5048
municipal corporation, township, county, or property owner shall  5049
file one of the following with the county recorder for the  5050
county in which the property is located:  5051
       (1) A notice that clearly identifies the property and the  5052
owner of the property and states that the property, regardless  5053
of future use or ownership, remains liable for any service  5054
payments or service charges required by the exemption until the  5055
terms of the exemption have been satisfied, unless the municipal  5056
corporation, township, or county consents to the subsequent  5057
exemption and relinquishes its right to collect the service  5058
payments or service charges as provided in division (B)(1) or  5059
(2) of this section, as applicable;  5060
       (2) An agreement, declaration, or covenant by which the  5061
owner of the property subject to the exemption binds the owner  5062
and the property, regardless of future use or ownership, to the  5063
obligation to make service payments or service charges in lieu  5064
of taxes as required by the exemption until the terms of the  5065
exemption have been satisfied, unless the municipal corporation,  5066
township, or county consents to the subsequent exemption and  5067
relinquishes its right to collect the service payments or  5068
service charges as provided in division (B)(1) or (2) of this  5069
section, as applicable.  5070
       The county recorder's office shall charge a fee of  5071
fourteen dollars to record the notice, agreement, declaration,  5072
Am. S. B. No. 102  Page 182
As Passed by the Senate
or covenant, the proceeds of which shall be retained by the  5073
county.  5074
       (D) Upon filing of the notice, agreement, declaration, or  5075
covenant with the county recorder, the provisions of division  5076
(B) of this section are binding on all future owners of the  5077
property or portion of the property, regardless of how the  5078
property is used. Failure to file a notice, agreement,  5079
declaration, or covenant with the county recorder relieves  5080
future owners of the property from the obligation to make  5081
service payments in lieu of taxes under section 725.04, 5709.42,  5082
5709.46, 5709.58, 5709.74, or 5709.79 of the Revised Code or  5083
service charges in lieu of taxes under section 1728.11 or  5084
1728.111 of the Revised Code, if the property or a portion of  5085
the property later qualifies for exemption under any other  5086
provision of the Revised Code. Failure to file a notice,  5087
agreement, declaration, or covenant does not, however, relieve  5088
the owner of the property, at the time the application for  5089
exemption is filed, from making those payments or charges.  5090
       Sec. 5713.083. (A) The owner of property appearing on the  5091
exempt list shall notify the county auditor, on a form  5092
prescribed by the tax commissioner, if the property ceases to  5093
qualify for exemption, except for an exemption authorized under  5094
section 5709.58 of the Revised Code. The notification shall be  5095
filed with the county auditor on or before the last day of the  5096
tax year for which the property ceases to qualify for exemption.  5097
Upon receipt of the notification, the county auditor shall  5098
return the property to the tax list.  5099
       (B) If the county auditor discovers that an owner failed  5100
to properly notify the auditor as required under division (A) of  5101
this section, the auditor shall impose a charge against the  5102
Am. S. B. No. 102  Page 183
As Passed by the Senate
property described in that division equal to the total amount by  5103
which taxes were reduced for any of the five preceding tax years  5104
that the auditor ascertains the property was not entitled to the  5105
exemption and was owned by the current owner. The auditor shall  5106
notify the owner, by ordinary mail, of the charge, the owner's  5107
right to appeal the charge, and the manner in which the owner  5108
may appeal the charge. The owner may appeal the imposition of  5109
the charge by filing an exemption application with the tax  5110
commissioner under section 5715.27 of the Revised Code.  5111
Notwithstanding division (A) of section 5713.081 of the Revised  5112
Code, if the tax commissioner determines that the property was  5113
entitled to an exemption for one or more tax years for which a  5114
charge was imposed under this division, the tax commissioner may  5115
order the charge to be removed for those years and may remit any  5116
taxes, penalties, and interest paid for those years in the  5117
manner prescribed by section 5715.22 of the Revised Code. The  5118
charge shall be collected in the same manner as other delinquent  5119
taxes.  5120
       Sec. 5715.02. The county treasurer, county auditor, and a  5121
member of the board of county commissioners selected by the  5122
board of county commissioners shall constitute the county board  5123
of revision, or they may provide for one or more hearing boards  5124
when they deem the creation of such to be necessary to the  5125
expeditious hearing of valuation complaints. Each such official  5126
may appoint one qualified employee from the official's office to  5127
serve in the official's place and stead on each such board for  5128
the purpose of hearing complaints as to the value of real  5129
property only, each such hearing board has the same authority to  5130
hear and decide complaints and sign the journal as the board of  5131
revision, and shall proceed in the manner provided for the board  5132
of revision by sections 5715.08 to 5715.20 of the Revised Code.  5133
Am. S. B. No. 102  Page 184
As Passed by the Senate
Any decision by a hearing board shall be the decision of the  5134
board of revision.  5135
       A majority of a county board of revision or hearing board  5136
shall constitute a quorum to hear and determine any complaint,  5137
and any vacancy shall not impair the right of the remaining  5138
members of such board, whether elected officials or appointees,  5139
to exercise all the powers thereof so long as a majority  5140
remains.  5141
       A member of the county board of revision who is also a  5142
member of the board of directors of a county land reutilization  5143
corporation, or who is also a member of the board of county  5144
commissioners of a county that is an electing subdivision as  5145
defined in section 5722.01 of the Revised Code, shall not  5146
participate in or render a decision on any case concerning the  5147
value of real property owned by the county land reutilization  5148
corporation or electing subdivision. Each such member shall  5149
appoint a county official who is not a member of the board of  5150
directors of the county land reutilization corporation or a  5151
member of the board of county commissioners of that electing  5152
subdivision, as applicable, to serve in the member's place and  5153
stead for the purpose of participating in and rendering a  5154
decision on such a complaint.  5155
       Each member of a county board of revision or hearing board  5156
may administer oaths.  5157
       Sec. 5721.01. (A) As used in this chapter:  5158
       (1) "Delinquent lands" means all lands, including lands  5159
that are unimproved by any dwelling, upon which delinquent  5160
taxes, as defined in section 323.01 of the Revised Code, remain  5161
unpaid at the time a settlement is made between the county  5162
Am. S. B. No. 102  Page 185
As Passed by the Senate
treasurer and auditor pursuant to division (C) of section 321.24  5163
of the Revised Code.  5164
       (2) "Delinquent vacant lands" means all lands that have  5165
been delinquent lands for at least one year and that are  5166
unimproved by any dwelling.  5167
       (3) "County land reutilization corporation" means a county  5168
land reutilization corporation organized under Chapter 1724. of  5169
the Revised Code.  5170
       (B) As used in sections 5719.04, 5721.03, and 5721.31 of  5171
the Revised Code and in any other sections of the Revised Code  5172
to which those sections are applicable, a "newspaper" or  5173
"newspaper of general circulation" has the same meaning as in  5174
section 7.12 of the Revised Code.  5175
       Sec. 5721.02. The office of the county treasurer shall be  5176
kept open to receive the payment of delinquent real property  5177
taxes, from the date of the delivery of the delinquent land  5178
duplicate provided for in section 5721.011 of the Revised Code,  5179
until the final publication of the delinquent tax list and the  5180
delinquent vacant land tax list as provided in section 5721.03  5181
of the Revised Code, in order that the name of any taxpayer  5182
appearing on either the list, who prior to seven days before the  5183
first publication of that list pays the delinquent taxes in  5184
full, may be stricken from that list and in order that the name  5185
of each person appearing on either the list, who prior to seven  5186
days before the publication of that list enters into a  5187
delinquent tax contract under section 323.31 of the Revised Code  5188
to pay the delinquent taxes in installments, may be stricken  5189
from that list or an asterisk may be entered in the margin next  5190
to the person's name. If payment in full is made subsequent to  5191
the first publication and prior to seven days before the second  5192
Am. S. B. No. 102  Page 186
As Passed by the Senate
publication of either the list, the name of the taxpayer shall  5193
be eliminated from the second publication.  5194
       Sec. 5721.03. (A) At the time of making the delinquent  5195
land list, as provided in section 5721.011 of the Revised Code,  5196
the county auditor shall compile a delinquent tax list  5197
consisting of all lands on the delinquent land list on which  5198
taxes have become delinquent at the close of the collection  5199
period immediately preceding the making of the delinquent land  5200
list. The auditor shall also compile a delinquent vacant land  5201
tax list of all delinquent vacant lands prior to the institution  5202
of any foreclosure and forfeiture actions against delinquent  5203
vacant lands under section 5721.14 of the Revised Code or any  5204
foreclosure actions against delinquent vacant lands under  5205
section 5721.18 of the Revised Code.  5206
       The delinquent tax list, and the delinquent vacant land  5207
tax list if one is compiled, shall contain all of the  5208
information included on the delinquent land list, except that,  5209
if the auditor's records show that the name of the person in  5210
whose name the property currently is listed is not the name that  5211
appears on the delinquent land list, the name used in the  5212
delinquent tax list or the delinquent vacant land tax list shall  5213
be the name of the person the auditor's records show as the  5214
person in whose name the property currently is listed.  5215
       Lands that have been included in a previously published  5216
delinquent tax list shall not be included in the delinquent tax  5217
list so long as taxes have remained delinquent on such lands for  5218
the entire intervening time.  5219
       In either any delinquent tax list, there may be included  5220
lands that have been omitted in error from a prior list and  5221
lands with respect to which the auditor has received a  5222
Am. S. B. No. 102  Page 187
As Passed by the Senate
certification that a delinquent tax contract has become void  5223
since the publication of the last previously published list,  5224
provided the name of the owner was stricken from a prior list  5225
under section 5721.02 of the Revised Code.  5226
       (B)(1) The auditor shall cause the delinquent tax list and  5227
the delinquent vacant land tax list, if one is compiled, to be  5228
published twice within sixty days after the delivery of the  5229
delinquent land duplicate to the county treasurer. The first  5230
publication shall be made in a newspaper of general circulation  5231
in the county. The second publication may be made either in a  5232
newspaper of general circulation in the county or on a web site  5233
maintained or approved by the county. If the second publication  5234
is made on such a web site, the auditor shall remove or cause to  5235
be removed the list or lists from that web site two weeks after  5236
publication.  5237
       (2) When publication is made in a newspaper of general  5238
circulation in the county, the auditor shall comply with the  5239
following requirements:  5240
       (a) The newspaper shall meet the requirements of section  5241
7.12 of the Revised Code. The auditor may publish the list or  5242
lists on a preprinted insert in the newspaper. The cost of the  5243
second newspaper publication, if applicable, shall not exceed  5244
three-fourths of the cost of the first publication of the list  5245
or lists.  5246
       (b) The auditor shall insert display notices of the  5247
forthcoming publication of the delinquent tax list and, if it is  5248
to be published, the delinquent vacant land tax list once a week  5249
for two consecutive weeks in the newspaper. The display notices  5250
shall contain the times and methods of payment of taxes provided  5251
by law, including information concerning installment payments  5252
Am. S. B. No. 102  Page 188
As Passed by the Senate
made in accordance with a written delinquent tax contract. The  5253
display notice for the delinquent tax list also shall include a  5254
notice that an interest charge will accrue on accounts remaining  5255
unpaid after the last day of November unless the taxpayer enters  5256
into a written delinquent tax contract to pay such taxes in  5257
installments. The display notice for the delinquent vacant land  5258
tax list, if it is to be published, also shall include a notice  5259
that delinquent vacant lands in the list are lands on which  5260
taxes have remained unpaid for one year after being certified  5261
delinquent, and that they are subject to foreclosure proceedings  5262
as provided in section 323.25, sections 323.65 to 323.79, or  5263
section 5721.18 of the Revised Code, or foreclosure and  5264
forfeiture proceedings as provided in section 5721.14 of the  5265
Revised Code. Each display notice also shall state that the  5266
lands are subject to a tax certificate sale under section  5267
5721.32 or 5721.33 of the Revised Code or assignment to a county  5268
land reutilization corporation, as the case may be, and shall  5269
include any other information that the auditor considers  5270
pertinent to the purpose of the notice. The display notices  5271
shall be furnished by the auditor to the newspaper selected to  5272
publish the lists at least ten days before their first  5273
publication.  5274
       (c) Publication of the list or lists may be made by a  5275
newspaper in installments, provided the complete publication of  5276
each the list is made twice during the sixty-day period as  5277
provided in division (B)(1) of this section.  5278
       (3) The There shall be attached to the delinquent tax list  5279
shall be accompanied by a notice that the delinquent lands will  5280
be certified for foreclosure by the auditor unless the taxes,  5281
assessments, interest, and penalties due and owing on them are  5282
paid. If a delinquent vacant land tax list is to be published,  5283
Am. S. B. No. 102  Page 189
As Passed by the Senate
it shall be accompanied by a notice that delinquent vacant lands  5284
will be certified for foreclosure or foreclosure and forfeiture  5285
by the auditor unless the taxes, assessments, interest, and  5286
penalties due and owing on them are paid within twenty-eight  5287
days after the final publication of the notice.  5288
       (4) The auditor shall review the first publication of each  5289
list for accuracy and completeness and may correct any errors  5290
appearing in the list in the second publication.  5291
       (5) Nothing in this section prohibits a foreclosure action  5292
from being brought against a parcel of land under section  5293
323.25, sections 323.65 to 323.79, or section 5721.18 of the  5294
Revised Code before the delinquent tax list or delinquent vacant  5295
land tax list that includes the parcel is published pursuant to  5296
division (B)(1) of this section if the list is not published  5297
within the time prescribed by that division.  5298
       (C) For the purposes of section 5721.18 of the Revised  5299
Code, land is first certified delinquent on the date of the  5300
certification of the delinquent land list containing that land.  5301
       Sec. 5721.04. The proper and necessary expenses of  5302
publishing the delinquent tax lists, delinquent vacant land tax  5303
lists, and display notices provided for by sections 5719.04 and  5304
5721.03 of the Revised Code shall be paid from the county  5305
treasury as county expenses are paid, and the board of county  5306
commissioners shall make provision for them in the annual budget  5307
of the county submitted to the budget commission, and shall make  5308
the necessary appropriations. If the board fails to make such  5309
appropriations, or if an appropriation is insufficient to meet  5310
such an expense, any person interested may apply to the court of  5311
common pleas of the county for an allowance to cover the  5312
expense, and the court shall issue an order instructing the  5313
Am. S. B. No. 102  Page 190
As Passed by the Senate
county auditor to issue a warrant upon the county treasurer for  5314
the amount necessary. The order by the court shall be final and  5315
shall be complied with immediately.  5316
       The aggregate amount paid for publication may be  5317
apportioned by the county auditor among the taxing districts in  5318
which the lands on each list are located in proportion to the  5319
amount of delinquent taxes so advertised in such subdivision, or  5320
the county auditor may charge the property owner of land on a  5321
list a flat fee established under section 319.54 of the Revised  5322
Code for the cost of publishing the list and, if the fee is not  5323
paid, may place the fee upon the tax duplicate as a lien on the  5324
land, to be collected as other taxes. Thereafter, the auditor,  5325
in making the auditor's semiannual apportionment of funds, shall  5326
retain at each semiannual apportionment one half the amount  5327
apportioned to each such taxing district. The amounts retained  5328
shall be credited to the general fund of the county until the  5329
aggregate of all amounts paid in the first instance out of the  5330
treasury have been fully reimbursed.  5331
       Sec. 5721.06. (A)(1) (A) The form of the notice required  5332
to be attached to the published delinquent tax list by division  5333
(B)(3) of section 5721.03 of the Revised Code shall be in  5334
substance as follows:  5335
  "DELINQUENT LAND TAX NOTICE  5336
       The lands, lots, and parts of lots returned delinquent by  5337
the county treasurer of ___________________ county, with the  5338
taxes, assessments, interest, and penalties, charged against  5339
them agreeably to law, are contained and described in the  5340
following list: (Here insert the list with the names of the  5341
owners of such respective tracts of land or town lots as  5342
designated on the delinquent tax list. If, prior to seven days  5343
Am. S. B. No. 102  Page 191
As Passed by the Senate
before the publication of the list, a delinquent tax contract  5344
has been entered into under section 323.31 of the Revised Code,  5345
the owner's name may be stricken from the list or designated by  5346
an asterisk shown in the margin next to the owner's name.)  5347
       Notice is hereby given that the whole of such several  5348
lands, lots, or parts of lots will be certified for foreclosure  5349
by the county auditor pursuant to law unless the whole of the  5350
delinquent taxes, assessments, interest, and penalties are paid  5351
within one year or unless a tax certificate with respect to the  5352
parcel is sold under section 5721.32 or 5721.33 of the Revised  5353
Code. The names of persons who have entered into a written  5354
delinquent tax contract with the county treasurer to discharge  5355
the delinquency are designated by an asterisk or have been  5356
stricken from the list."  5357
       (2) (B) If the county treasurer has certified to the  5358
county auditor that the treasurer intends to offer for sale or  5359
assign a tax certificate with respect to one or more parcels of  5360
delinquent land under section 5721.32 or 5721.33 of the Revised  5361
Code, the form of the notice shall include the following  5362
statement, appended after the second paragraph of the notice  5363
prescribed by division (A)(1) (A) of this section:  5364
       "Notice also is hereby given that a tax certificate may be  5365
offered for sale or assigned under section 5721.32 or 5721.33 of  5366
the Revised Code with respect to those parcels shown on this  5367
list. If a tax certificate on a parcel is purchased, the  5368
purchaser of the tax certificate acquires the state's or its  5369
taxing district's first lien against the property, and an  5370
additional interest charge of up to eighteen per cent per annum  5371
shall be assessed against the parcel. In addition, failure by  5372
the owner of the parcel to redeem the tax certificate may result  5373
Am. S. B. No. 102  Page 192
As Passed by the Senate
in foreclosure proceedings against the parcel. No tax  5374
certificate shall be offered for sale if the owner of the parcel  5375
has either discharged the lien by paying to the county treasurer  5376
in cash the amount of delinquent taxes, assessments, penalties,  5377
interest, and charges charged against the property, or has  5378
entered into a valid delinquent tax contract pursuant to section  5379
323.31 of the Revised Code to pay those amounts in  5380
installments."  5381
       (B) The form of the notice required to be attached to the  5382
published delinquent vacant land tax list by division (B)(3) of  5383
section 5721.03 of the Revised Code shall be in substance as  5384
follows:  5385
  "DELINQUENT VACANT LAND TAX NOTICE  5386
       The delinquent vacant lands, returned delinquent by the  5387
county treasurer of_________________ county, with the taxes,  5388
assessments, interest, and penalties charged against them  5389
according to law, and remaining delinquent for one year, are  5390
contained and described in the following list: (here insert the  5391
list with the names of the owners of the respective tracts of  5392
land as designated on the delinquent vacant land tax list. If,  5393
prior to seven days before the publication of the list, a  5394
delinquent tax contract has been entered into under section  5395
323.31 of the Revised Code, the owner's name may be stricken  5396
from the list or designated by an asterisk shown in the margin  5397
next to the owner's name.)  5398
       Notice is hereby given that these delinquent vacant lands  5399
will be certified for foreclosure or foreclosure and forfeiture  5400
by the county auditor pursuant to law unless the whole of the  5401
delinquent taxes, assessments, interest, and penalties are paid  5402
within twenty-eight days after the final publication of this  5403
Am. S. B. No. 102  Page 193
As Passed by the Senate
notice. The names of persons who have entered into a written  5404
delinquent tax contract with the county treasurer to discharge  5405
the delinquency are designated by an asterisk or have been  5406
stricken from the list."  5407
       Sec. 5721.13. (A) One year after certification of a  5408
delinquent land list, the county auditor shall make in duplicate  5409
a certificate, to be known as a delinquent land tax certificate,  5410
of each delinquent tract of land, city or town lot, or part of  5411
city or town lot contained in the delinquent land list, upon  5412
which the taxes, assessments, charges, interest, and penalties  5413
have not been paid, describing each tract of land or city or  5414
town lot in the same manner as it is described on the delinquent  5415
tax list and the amount of the taxes, assessments, charges,  5416
interest, and penalties due and unpaid, and stating that the  5417
amount has been certified to the county prosecuting attorney as  5418
delinquent. The certificate shall be signed by the auditor or  5419
his the auditor's deputy, and the original certificate shall be  5420
filed with the prosecuting attorney.  5421
       (B)(1) Twenty-eight days after the final publication of  5422
the delinquent vacant land tax list pursuant to section 5721.03  5423
of the Revised Code if such list was published, the county  5424
auditor shall make in duplicate a certificate, to be known as  5425
the delinquent vacant land tax certificate, for each tract of  5426
land contained in the delinquent vacant land tax list upon which  5427
the taxes, assessments, charges, interest, and penalties have  5428
not been paid. The certificate shall describe each tract of land  5429
in the same manner as it is described in the list and the amount  5430
of taxes, assessments, charges, interest, and penalties due and  5431
unpaid. The certificate also shall state that the tract of land  5432
identified in it has been certified to the county prosecuting  5433
attorney for foreclosure as provided in section 323.25 or  5434
Am. S. B. No. 102  Page 194
As Passed by the Senate
5721.18 of the Revised Code, or for foreclosure and forfeiture  5435
as provided in section 5721.14 of the Revised Code. The  5436
certificate shall be signed by the auditor or his deputy, and  5437
the original certificate shall be filed with the prosecuting  5438
attorney.  5439
       (2) The auditor shall determine the fair market value of  5440
each tract of land for which he prepares a certificate under  5441
division (B)(1) of this section and shall compare that value to  5442
the total amount of the delinquent taxes, assessments, charges,  5443
interest, and penalties levied against that tract of land. If  5444
the auditor determines that the delinquent taxes, assessments,  5445
charges, interest, and penalties levied against the tract of  5446
land exceed its fair market value, he   shall include a statement  5447
of that fact and the fair market value of the tract of land in  5448
the delinquent vacant land tax certificate.  5449
       (C) (B) In lieu of making a separate delinquent land tax  5450
certificate or delinquent vacant land tax certificate for each  5451
delinquent tract, lot, or part of lot contained in the  5452
delinquent land list and for each tract of delinquent vacant  5453
land contained in the delinquent vacant land tax list, the  5454
county auditor may compile in duplicate a master list of  5455
delinquent tracts and a master list of delinquent vacant tracts,  5456
each of which contains the same information with respect to each  5457
such tract, lot, or part of lot that is required on a delinquent  5458
land tax certificate or a delinquent vacant land tax  5459
certificate. The auditor shall sign each the master list and  5460
file each the original list with the county prosecuting  5461
attorney.  5462
       Sec. 5721.17. (A) Upon the delivery by the county auditor  5463
of a delinquent land tax certificate for, a delinquent vacant  5464
Am. S. B. No. 102  Page 195
As Passed by the Senate
land tax certificate for, or a master list of delinquent vacant  5465
tracts or delinquent tracts that includes, any property on which  5466
is located a building subject to a receivership under section  5467
3767.41 of the Revised Code, the prosecuting attorney may  5468
institute a foreclosure proceeding under section 5721.18 of the  5469
Revised Code or a foreclosure and forfeiture proceeding under  5470
section 5721.14 of the Revised Code. The proceeds resulting from  5471
the sale of that property pursuant to a foreclosure or  5472
forfeiture sale shall be distributed in the order set forth in  5473
division (B)(1) or (2) of this section.  5474
       (B)(1) In rendering its judgment in a foreclosure  5475
proceeding under section 5721.18 of the Revised Code that  5476
relates to property as described in division (A) of this section  5477
and in ordering the distribution of the proceeds of the  5478
resulting foreclosure sale, a court shall comply with sections  5479
5721.18 and 5721.19 of the Revised Code, except that the court  5480
shall order that the proceeds of the sale shall be distributed  5481
in the following order of priority:  5482
       (a) (1) First, in satisfaction of any notes issued by the  5483
receiver pursuant to division (F) of section 3767.41 of the  5484
Revised Code, in their order of priority;  5485
       (b) (2) Second, any unreimbursed expenses and other  5486
amounts paid in accordance with division (F) of section 3767.41  5487
of the Revised Code by the receiver, and the fees of the  5488
receiver approved pursuant to division (H)(1) of that section;  5489
       (c) (3) Third, any remaining proceeds in the order set  5490
forth in division (D) of section 5721.19 of the Revised Code.  5491
       (2) In rendering its judgment in a foreclosure and  5492
forfeiture proceeding under section 5721.14 of the Revised Code  5493
Am. S. B. No. 102  Page 196
As Passed by the Senate
that relates to property as described in division (A) of this  5494
section and in ordering the distribution of the proceeds of the  5495
resulting forfeiture sale, a court shall comply with sections  5496
5721.14 and 5721.16 and Chapter 5723. of the Revised Code,  5497
except that the court shall order that the proceeds of the sale  5498
shall be distributed in the following order of priority:  5499
        (a) First, in satisfaction of any notes issued by the  5500
receiver pursuant to division (F) of section 3767.41 of the  5501
Revised Code, in their order of priority;  5502
        (b) Second, any unreimbursed expenses and other amounts  5503
paid in accordance with division (F) of section 3767.41 of the  5504
Revised Code by the receiver, and the fees of the receiver  5505
approved pursuant to division (H)(1) of that section;  5506
        (c) Third, any remaining proceeds in the order set forth  5507
in division (A) of section 5723.18 of the Revised Code.  5508
        (C) If, after the distribution of available proceeds  5509
pursuant to division (B)(1) or (2) of this section, the proceeds  5510
from the foreclosure or forfeiture sale are insufficient to pay  5511
in full the notes, unreimbursed expenses and other amounts, and  5512
fees described in divisions (B)(1)(a) and (b) or (B)(2)(a) and  5513
(b) of this section, and the amounts due under division (D) of  5514
section 5721.19 or division (A) of section 5723.18 of the  5515
Revised Code, the court shall enter a deficiency judgment for  5516
the unpaid amount pursuant to section 5721.192 of the Revised  5517
Code.  5518
        (D) When property as described in division (A) of this  5519
section is the subject of a foreclosure proceeding under section  5520
5721.18 of the Revised Code or a foreclosure and forfeiture  5521
proceeding under section 5721.14 of the Revised Code, the notice  5522
Am. S. B. No. 102  Page 197
As Passed by the Senate
of foreclosure set forth in division (B) of section 5721.181 of  5523
the Revised Code and the notice set forth in division (C) of  5524
that section, the notice of foreclosure and forfeiture set forth  5525
in division (B) of section 5721.15 of the Revised Code and the  5526
notice set forth in division (C) of that section, and the  5527
advertisements for sale set forth in sections 5721.191 and  5528
5723.10 of the Revised Code shall be modified to reflect the  5529
provisions of divisions division (B) and (C) of this section.  5530
       Sec. 5721.18. The county prosecuting attorney, upon the  5531
delivery to the prosecuting attorney by the county auditor of a  5532
delinquent land or delinquent vacant land tax certificate, or of  5533
a master list of delinquent or delinquent vacant tracts, shall  5534
institute a foreclosure proceeding under this section in the  5535
name of the county treasurer to foreclose the lien of the state,  5536
in any court with jurisdiction or in the county board of  5537
revision with jurisdiction pursuant to section 323.66 of the  5538
Revised Code, unless the taxes, assessments, charges, penalties,  5539
and interest are paid prior to the time a complaint is filed, or  5540
unless a foreclosure or foreclosure and forfeiture action has  5541
been or will be instituted under section 323.25, or sections  5542
323.65 to 323.79, or section 5721.14 of the Revised Code. If the  5543
delinquent land or delinquent vacant land tax certificate or the  5544
master list of delinquent or delinquent vacant tracts lists  5545
minerals or rights to minerals listed pursuant to sections  5546
5713.04, 5713.05, and 5713.06 of the Revised Code, the county  5547
prosecuting attorney may institute a foreclosure proceeding in  5548
the name of the county treasurer, in any court with  5549
jurisdiction, to foreclose the lien of the state against such  5550
minerals or rights to minerals, unless the taxes, assessments,  5551
charges, penalties, and interest are paid prior to the time the  5552
complaint is filed, or unless a foreclosure or foreclosure and  5553
Am. S. B. No. 102  Page 198
As Passed by the Senate
forfeiture action has been or will be instituted under section  5554
323.25, sections 323.65 to 323.79, or section 5721.14 of the  5555
Revised Code.  5556
       Nothing in this section or section 5721.03 of the Revised  5557
Code prohibits the prosecuting attorney from instituting a  5558
proceeding under this section before the delinquent tax list or  5559
delinquent vacant land tax list that includes the parcel is  5560
published pursuant to division (B) of section 5721.03 of the  5561
Revised Code if the list is not published within the time  5562
prescribed by that division. The prosecuting attorney shall  5563
prosecute the proceeding to final judgment and satisfaction.  5564
Within ten days after obtaining a judgment, the prosecuting  5565
attorney shall notify the treasurer in writing that judgment has  5566
been rendered. If there is a copy of a written delinquent tax  5567
contract attached to the certificate or an asterisk next to an  5568
entry on the master list, or if a copy of a delinquent tax  5569
contract is received from the auditor prior to the commencement  5570
of the proceeding under this section, the prosecuting attorney  5571
shall not institute the proceeding under this section, unless  5572
the prosecuting attorney receives a certification of the  5573
treasurer that the delinquent tax contract has become void.  5574
       (A) This division applies to all foreclosure proceedings  5575
not instituted and prosecuted under section 323.25 of the  5576
Revised Code or division (B) or (C) of this section. The  5577
foreclosure proceedings shall be instituted and prosecuted in  5578
the same manner as is provided by law for the foreclosure of  5579
mortgages on land, except that, if service by publication is  5580
necessary, such publication, instead of as provided by the Rules  5581
of Civil Procedure, shall either be made (1) once a week for  5582
three consecutive weeks in a newspaper of general circulation in  5583
the county or (2) once in a newspaper of general circulation in  5584
Am. S. B. No. 102  Page 199
As Passed by the Senate
the county and, beginning one week thereafter, on a web site of  5585
the county or of the court, as selected by the clerk of the  5586
court. Publication on the web site shall continue until one year  5587
after the date a judgment is rendered under section 5721.19 of  5588
the Revised Code with respect to such property. Any notices  5589
published on a web site shall identify the date the notice is  5590
first published on the web site. If proceeding under division  5591
(A)(1) of this section, the second and third publication of the  5592
notice may be abbreviated as authorized under section 7.16 of  5593
the Revised Code.  5594
       Service shall be complete, if proceeding under division  5595
(A)(1) of this section, at the expiration of three weeks after  5596
the date of the first publication or, if proceeding under  5597
division (A)(2) of this section, the date that is two weeks  5598
after the clerk causes the notice to be published on the  5599
selected web site. In any proceeding prosecuted under this  5600
section, if the prosecuting attorney determines that service  5601
upon a defendant may be obtained ultimately only by publication,  5602
the prosecuting attorney may cause service to be made  5603
simultaneously by certified mail, return receipt requested,  5604
ordinary mail, and publication.  5605
       In any county that has adopted a permanent parcel number  5606
system, the parcel may be described in the notice by parcel  5607
number only, instead of also with a complete legal description,  5608
if the prosecuting attorney determines that the publication of  5609
the complete legal description is not necessary to provide  5610
reasonable notice of the foreclosure proceeding to the  5611
interested parties. If the complete legal description is not  5612
published, the notice shall indicate where the complete legal  5613
description may be obtained.  5614
Am. S. B. No. 102  Page 200
As Passed by the Senate
       It is sufficient, having been made a proper party to the  5615
foreclosure proceeding, for the treasurer to allege in the  5616
treasurer's complaint that the certificate or master list has  5617
been duly filed by the auditor, that the amount of money  5618
appearing to be due and unpaid is due and unpaid, and that there  5619
is a lien against the property described in the certificate or  5620
master list, without setting forth in the complaint any other or  5621
special matter relating to the foreclosure proceeding. The  5622
prayer of the complaint shall be that the court or the county  5623
board of revision with jurisdiction pursuant to section 323.66  5624
of the Revised Code issue an order that the property be sold or  5625
conveyed by the sheriff or otherwise be disposed of, and the  5626
equity of redemption be extinguished, according to the  5627
alternative redemption procedures prescribed in sections 323.65  5628
to 323.79 of the Revised Code, or, if the action is in the  5629
municipal court by the bailiff, in the manner provided in  5630
section 5721.19 of the Revised Code.  5631
       In the foreclosure proceeding, the treasurer may join in  5632
one action any number of lots or lands, but the decree shall be  5633
rendered separately, and any proceedings may be severed, in the  5634
discretion of the court or board of revision, for the purpose of  5635
trial or appeal, and the court or board of revision shall make  5636
such order for the payment of costs as is considered proper. The  5637
certificate or master list filed by the auditor with the  5638
prosecuting attorney is prima-facie evidence at the trial of the  5639
foreclosure action of the amount and validity of the taxes,  5640
assessments, charges, penalties, and interest appearing due and  5641
unpaid and of their nonpayment.  5642
       (B) Foreclosure proceedings constituting an action in rem  5643
may be commenced by the filing of a complaint after the end of  5644
the second year from the date on which the delinquency was first  5645
Am. S. B. No. 102  Page 201
As Passed by the Senate
certified by the auditor. Prior to filing such an action in rem,  5646
the prosecuting attorney shall cause a title search to be  5647
conducted for the purpose of identifying any lienholders or  5648
other persons with interests in the property subject to  5649
foreclosure. Following the title search, the action in rem shall  5650
be instituted by filing in the office of the clerk of a court  5651
with jurisdiction a complaint bearing a caption substantially in  5652
the form set forth in division (A) of section 5721.181 of the  5653
Revised Code.  5654
       Any number of parcels may be joined in one action. Each  5655
separate parcel included in a complaint shall be given a serial  5656
number and shall be separately indexed and docketed by the clerk  5657
of the court in a book kept by the clerk for such purpose. A  5658
complaint shall contain the permanent parcel number of each  5659
parcel included in it, the full street address of the parcel  5660
when available, a description of the parcel as set forth in the  5661
certificate or master list, the name and address of the last  5662
known owner of the parcel if they appear on the general tax  5663
list, the name and address of each lienholder and other person  5664
with an interest in the parcel identified in the title search  5665
relating to the parcel that is required by this division, and  5666
the amount of taxes, assessments, charges, penalties, and  5667
interest due and unpaid with respect to the parcel. It is  5668
sufficient for the treasurer to allege in the complaint that the  5669
certificate or master list has been duly filed by the auditor  5670
with respect to each parcel listed, that the amount of money  5671
with respect to each parcel appearing to be due and unpaid is  5672
due and unpaid, and that there is a lien against each parcel,  5673
without setting forth any other or special matters. The prayer  5674
of the complaint shall be that the court issue an order that the  5675
land described in the complaint be sold in the manner provided  5676
Am. S. B. No. 102  Page 202
As Passed by the Senate
in section 5721.19 of the Revised Code.  5677
       (1) Within thirty days after the filing of a complaint,  5678
the clerk of the court in which the complaint was filed shall  5679
cause a notice of foreclosure substantially in the form of the  5680
notice set forth in division (B) of section 5721.181 of the  5681
Revised Code to be published either (a) once a week for three  5682
consecutive weeks in a newspaper of general circulation in the  5683
county or (b) once in a newspaper of general circulation in the  5684
county and, beginning one week thereafter, on a web site of the  5685
county or of the court, as selected by the clerk. Publication on  5686
the web site shall continue until one year after the date a  5687
judgment is rendered under section 5721.19 of the Revised Code  5688
with respect to such property. The newspaper shall meet the  5689
requirements of section 7.12 of the Revised Code. Any notice  5690
published on a web site shall identify the date the notice is  5691
first published on that web site. In lieu of the form prescribed  5692
in division (B) of section 5721.181 of the Revised Code, the  5693
second and third publication of the notice, if proceeding under  5694
division (B)(1)(a) of this section, may be abbreviated as  5695
authorized under section 7.16 of the Revised Code. In any county  5696
that has adopted a permanent parcel number system, the parcel  5697
may be described in the notice by parcel number only, instead of  5698
also with a complete legal description, if the prosecuting  5699
attorney determines that the publication of the complete legal  5700
description is not necessary to provide reasonable notice of the  5701
foreclosure proceeding to the interested parties. If the  5702
complete legal description is not published, the notice shall  5703
indicate where the complete legal description may be obtained.  5704
       After the final newspaper publication, the publisher shall  5705
file with the clerk of the court an affidavit stating the fact  5706
of the publication and including a copy of the notice of  5707
Am. S. B. No. 102  Page 203
As Passed by the Senate
foreclosure as published. Two weeks after the clerk causes the  5708
notice to be published on the selected web site, if proceeding  5709
under division (B)(1)(b) of this section, the prosecuting  5710
attorney shall file with the clerk an affidavit stating the fact  5711
of the publication and including a copy of the notice of  5712
foreclosure and forfeiture as published. Service of process for  5713
purposes of the action in rem shall be considered as complete on  5714
the date of the third newspaper publication or the date that is  5715
two weeks after the clerk causes the notice to be published on  5716
the selected web site, as applicable.  5717
       Within thirty days after the filing of a complaint and  5718
before the date service of process is considered complete under  5719
this division, the clerk of the court also shall cause a copy of  5720
a notice substantially in the form of the notice set forth in  5721
division (C) of section 5721.181 of the Revised Code to be  5722
mailed by certified mail, with postage prepaid, to each person  5723
named in the complaint as being the last known owner of a parcel  5724
included in it, or as being a lienholder or other person with an  5725
interest in a parcel included in it. The notice shall be sent to  5726
the address of each such person, as set forth in the complaint,  5727
and the clerk shall enter the fact of such mailing upon the  5728
appearance docket. If the name and address of the last known  5729
owner of a parcel included in a complaint is not set forth in  5730
it, the auditor shall file an affidavit with the clerk stating  5731
that the name and address of the last known owner does not  5732
appear on the general tax list.  5733
       (2)(a) An answer may be filed in an action in rem under  5734
this division by any person owning or claiming any right, title,  5735
or interest in, or lien upon, any parcel described in the  5736
complaint. The answer shall contain the caption and number of  5737
the action and the serial number of the parcel concerned. The  5738
Am. S. B. No. 102  Page 204
As Passed by the Senate
answer shall set forth the nature and amount of interest claimed  5739
in the parcel and any defense or objection to the foreclosure of  5740
the lien of the state for delinquent taxes, assessments,  5741
charges, penalties, and interest as shown in the complaint. The  5742
answer shall be filed in the office of the clerk of the court,  5743
and a copy of the answer shall be served on the prosecuting  5744
attorney, not later than twenty-eight days after the date  5745
service of process is considered complete under division (B)(1)  5746
of this section. If an answer is not filed within such time, a  5747
default judgment may be taken as to any parcel included in a  5748
complaint as to which no answer has been filed. A default  5749
judgment is valid and effective with respect to all persons  5750
owning or claiming any right, title, or interest in, or lien  5751
upon, any such parcel, notwithstanding that one or more of such  5752
persons are minors, incompetents, absentees or nonresidents of  5753
the state, or convicts in confinement.  5754
       (b)(i) A receiver appointed pursuant to divisions (C)(2)  5755
and (3) of section 3767.41 of the Revised Code may file an  5756
answer pursuant to division (B)(2)(a) of this section, but is  5757
not required to do so as a condition of receiving proceeds in a  5758
distribution under division (B)(1) of section 5721.17 of the  5759
Revised Code.  5760
       (ii) When a receivership under section 3767.41 of the  5761
Revised Code is associated with a parcel, the notice of  5762
foreclosure set forth in division (B) of section 5721.181 of the  5763
Revised Code and the notice set forth in division (C) of that  5764
section shall be modified to reflect the provisions of division  5765
(B)(2)(b)(i) of this section.  5766
       (3) At the trial of an action in rem under this division,  5767
the certificate or master list filed by the auditor with the  5768
Am. S. B. No. 102  Page 205
As Passed by the Senate
prosecuting attorney shall be prima-facie evidence of the amount  5769
and validity of the taxes, assessments, charges, penalties, and  5770
interest appearing due and unpaid on the parcel to which the  5771
certificate or master list relates and their nonpayment. If an  5772
answer is properly filed, the court may, in its discretion, and  5773
shall, at the request of the person filing the answer, grant a  5774
severance of the proceedings as to any parcel described in such  5775
answer for purposes of trial or appeal.  5776
       (C) In addition to the actions in rem authorized under  5777
division (B) of this section and section 5721.14 of the Revised  5778
Code, an action in rem may be commenced under this division. An  5779
action commenced under this division shall conform to all of the  5780
requirements of division (B) of this section except as follows:  5781
       (1) The prosecuting attorney shall not cause a title  5782
search to be conducted for the purpose of identifying any  5783
lienholders or other persons with interests in the property  5784
subject to foreclosure, except that the prosecuting attorney  5785
shall cause a title search to be conducted to identify any  5786
receiver's lien.  5787
       (2) The names and addresses of lienholders and persons  5788
with an interest in the parcel shall not be contained in the  5789
complaint, and notice shall not be mailed to lienholders and  5790
persons with an interest as provided in division (B)(1) of this  5791
section, except that the name and address of a receiver under  5792
section 3767.41 of the Revised Code shall be contained in the  5793
complaint and notice shall be mailed to the receiver.  5794
       (3) With respect to the forms applicable to actions  5795
commenced under division (B) of this section and contained in  5796
section 5721.181 of the Revised Code:  5797
Am. S. B. No. 102  Page 206
As Passed by the Senate
       (a) The notice of foreclosure prescribed by division (B)  5798
of section 5721.181 of the Revised Code shall be revised to  5799
exclude any reference to the inclusion of the name and address  5800
of each lienholder and other person with an interest in the  5801
parcel identified in a statutorily required title search  5802
relating to the parcel, and to exclude any such names and  5803
addresses from the published notice, except that the revised  5804
notice shall refer to the inclusion of the name and address of a  5805
receiver under section 3767.41 of the Revised Code and the  5806
published notice shall include the receiver's name and address.  5807
The notice of foreclosure also shall include the following in  5808
boldface type:  5809
       "If pursuant to the action the parcel is sold, the sale  5810
shall not affect or extinguish any lien or encumbrance with  5811
respect to the parcel other than a receiver's lien and other  5812
than the lien for land taxes, assessments, charges, interest,  5813
and penalties for which the lien is foreclosed and in  5814
satisfaction of which the property is sold. All other liens and  5815
encumbrances with respect to the parcel shall survive the sale."  5816
       (b) The notice to the owner, lienholders, and other  5817
persons with an interest in a parcel shall be a notice only to  5818
the owner and to any receiver under section 3767.41 of the  5819
Revised Code, and the last two sentences of the notice shall be  5820
omitted.  5821
       (4) As used in this division, a "receiver's lien" means  5822
the lien of a receiver appointed pursuant to divisions (C)(2)  5823
and (3) of section 3767.41 of the Revised Code that is acquired  5824
pursuant to division (H)(2)(b) of that section for any  5825
unreimbursed expenses and other amounts paid in accordance with  5826
division (F) of that section by the receiver and for the fees of  5827
Am. S. B. No. 102  Page 207
As Passed by the Senate
the receiver approved pursuant to division (H)(1) of that  5828
section.  5829
       (D) The conveyance by the owner of any parcel against  5830
which a complaint has been filed pursuant to this section at any  5831
time after the date of publication of the parcel on the  5832
delinquent tax list but before the date of a judgment of  5833
foreclosure pursuant to section 5721.19 of the Revised Code  5834
shall not nullify the right of the county to proceed with the  5835
foreclosure.  5836
       Sec. 5721.183. (A) In any foreclosure action instituted  5837
pursuant to section 323.25, 323.65 to 323.79, or 5721.18 of the  5838
Revised Code in which a county land reutilization corporation,  5839
county, municipality, or township determines that the property  5840
being foreclosed upon is nonproductive land as defined in  5841
section 5722.01 of the Revised Code or abandoned land as defined  5842
in section 323.65 of the Revised Code, a county land  5843
reutilization corporation, county, municipality, or township may  5844
enter in and upon the property, including any buildings or other  5845
structures located on the property, for the purpose of  5846
inspecting the property. The inspection shall be for the  5847
purposes of assessing the property for environmental, health, or  5848
safety purposes, or for the presence of nuisance conditions  5849
under section 505.86, 505.87, 715.26, 715.261, or 3767.05 of the  5850
Revised Code. Such entry into the property may be made by  5851
employees or designated agents of the county land reutilization  5852
corporation, county, municipality, or township, and does not  5853
require a search warrant from any court.  5854
       (B)(1) Prior to entering the property pursuant to division  5855
(A) of this section, a county land reutilization corporation,  5856
county, municipality, or township shall file a notice with the  5857
Am. S. B. No. 102  Page 208
As Passed by the Senate
court or board of revision in which the action is pending  5858
indicating it has determined that the property is nonproductive  5859
land or abandoned land and that it intends to inspect the  5860
property. A county land reutilization corporation, county,  5861
municipality, or township that files a notice under this  5862
division is not required to intervene in the action to which the  5863
notice relates but shall file the notice in the same manner as  5864
would a party to the action. Upon filing the notice, the county  5865
land reutilization corporation, county, municipality, or  5866
township shall serve a copy of the notice upon all parties,  5867
except any party deemed to be in default under division (D) of  5868
section 323.69 of the Revised Code.  5869
       (2) Upon the filing and service of such notice under  5870
division (B)(1) of this section, entry into or upon the property  5871
shall be permitted until any of the following:  5872
       (a) The foreclosure action is dismissed.  5873
       (b) One or more owners of title of record appear in the  5874
foreclosure action and show by clear and convincing evidence  5875
that the property is occupied.  5876
       (c) Any date provided by the court or board of revision;  5877
       (d) Journalization of an adjudication of foreclosure.  5878
       (3) All inspections shall occur only on weekdays between  5879
the hours of eight a.m. and five p.m.  5880
       (C) Upon completion of an inspection authorized under this  5881
section, a county land reutilization corporation, county,  5882
municipality, or township shall secure the property at such  5883
locations as where access was procured, and shall do so in a  5884
manner substantially equal to or greater than how the property  5885
was secured at the time of entry.  5886
Am. S. B. No. 102  Page 209
As Passed by the Senate
       (D) An inspection by a county land reutilization  5887
corporation, county, municipality, or township in compliance  5888
with this section shall not constitute the exercise of dominion  5889
or control, or the right thereof by the corporation, county,  5890
municipality, or township.  5891
       (E)(1) A county land reutilization corporation, county,  5892
municipality, or township that performs an inspection under this  5893
section shall be immune under Chapter 2744. of the Revised Code  5894
from liability in damages in a civil action for injury, death,  5895
or loss to person or property allegedly caused by any act or  5896
omission of the county land reutilization corporation, county,  5897
municipality, or township or an employee or agent of the county  5898
land reutilization, county, municipality, or township in  5899
connection with the inspection.  5900
       (2) A county land reutilization corporation, county,  5901
municipality, or township or an employee or agent of the county  5902
land reutilization, county, municipality, or township that  5903
performs an inspection under this section shall not be liable  5904
for any cause of action under the Revised Code or common law for  5905
criminal or civil trespass, construction eviction, unlawful  5906
entry, or conversion in connection with the inspection.  5907
       Sec. 5721.19. (A) In its judgment of foreclosure rendered  5908
with respect to actions filed pursuant to section 5721.18 of the  5909
Revised Code, the court or the county board of revision with  5910
jurisdiction pursuant to section 323.66 of the Revised Code  5911
shall enter a finding with respect to each parcel of the amount  5912
of the taxes, assessments, charges, penalties, and interest, and  5913
the costs incurred in the foreclosure proceeding instituted  5914
against it, that are due and unpaid. The court or the county  5915
board of revision shall order such premises to be transferred  5916
Am. S. B. No. 102  Page 210
As Passed by the Senate
pursuant to division (I) of this section or section 323.78 of  5917
the Revised Code or may order each parcel to be sold, without  5918
appraisal, for not less than either of the following:  5919
       (1) The fair market appraised value of the parcel for  5920
taxation purposes, as determined by the county auditor, plus the  5921
costs incurred in the foreclosure proceeding;  5922
       (2) The total amount of the finding entered by the court  5923
or the county board of revision, including all taxes,  5924
assessments, charges, penalties, and interest payable subsequent  5925
to the delivery to the county prosecuting attorney of the  5926
delinquent land tax certificate or master list of delinquent  5927
tracts and prior to the transfer of the deed of the parcel to  5928
the purchaser following confirmation of sale, plus the costs  5929
incurred in the foreclosure proceeding. For purposes of  5930
determining such amount, the county treasurer may estimate the  5931
amount of taxes, assessments, interest, penalties, and costs  5932
that will be payable at the time the deed of the property is  5933
transferred to the purchaser.  5934
       Notwithstanding the minimum sales price provisions of  5935
divisions (A)(1) and (2) of this section to the contrary, a  5936
parcel sold pursuant to this section shall not be sold for less  5937
than the amount described in division (A)(2) of this section if  5938
the highest bidder is the owner of record of the parcel  5939
immediately prior to the judgment of foreclosure or a member of  5940
the following class of parties connected to that owner: a member  5941
of that owner's immediate family, a person with a power of  5942
attorney appointed by that owner who subsequently transfers the  5943
parcel to the owner, a sole proprietorship owned by that owner  5944
or a member of that owner's immediate family, or a partnership,  5945
trust, business trust, corporation, or association in which the  5946
Am. S. B. No. 102  Page 211
As Passed by the Senate
owner or a member of the owner's immediate family owns or  5947
controls directly or indirectly more than fifty per cent. If a  5948
parcel sells for less than the amount described in division (A)  5949
(2) of this section, the officer conducting the sale shall  5950
require the buyer to complete an affidavit stating that the  5951
buyer is not the owner of record immediately prior to the  5952
judgment of foreclosure or a member of the specified class of  5953
parties connected to that owner, and the affidavit shall become  5954
part of the court records of the proceeding. If the county  5955
auditor discovers within three years after the date of the sale  5956
that a parcel was sold to that owner or a member of the  5957
specified class of parties connected to that owner for a price  5958
less than the amount so described, and if the parcel is still  5959
owned by that owner or a member of the specified class of  5960
parties connected to that owner, the auditor within thirty days  5961
after such discovery shall add the difference between that  5962
amount and the sale price to the amount of taxes that then stand  5963
charged against the parcel and is payable at the next succeeding  5964
date for payment of real property taxes. As used in this  5965
paragraph, "immediate family" means a spouse who resides in the  5966
same household and children.  5967
       (B) Each parcel affected by the court's finding and order  5968
of sale shall be separately sold, unless the court orders any of  5969
such parcels to be sold together.  5970
       Each parcel shall be advertised and sold by the officer to  5971
whom the order of sale is directed in the manner provided by law  5972
for the sale of real property on execution. The advertisement  5973
for sale of each parcel shall be published once a week for three  5974
consecutive weeks and, if a second sale may be required, shall  5975
include the date on which a the second sale will be conducted if  5976
no bid is accepted at the first sale. Any number of parcels may  5977
Am. S. B. No. 102  Page 212
As Passed by the Senate
be included in one advertisement.  5978
       The notice of the advertisement shall be substantially in  5979
the form of the notice set forth in section 5721.191 of the  5980
Revised Code. In any county that has adopted a permanent parcel  5981
number system, the parcel may be described in the notice by  5982
parcel number only, instead of also with a complete legal  5983
description, if the prosecuting attorney determines that the  5984
publication of the complete legal description is not necessary  5985
to provide reasonable notice of the foreclosure sale to  5986
potential bidders. If the complete legal description is not  5987
published, the notice shall indicate where the complete legal  5988
description may be obtained.  5989
       (C)(1) Whenever the officer charged to conduct the sale  5990
offers any parcel for sale the officer first shall read aloud a  5991
complete legal description of the parcel, or in the alternative,  5992
may read aloud only a summary description, including the  5993
complete street address of the parcel, if any, and a parcel  5994
number if the county has adopted a permanent parcel number  5995
system and if the advertising notice prepared pursuant to this  5996
section includes a complete legal description or indicates where  5997
the complete legal description may be obtained. Whenever the  5998
officer charged to conduct the sale offers any parcel for sale  5999
and no bids are made equal to the lesser of the amounts  6000
described in divisions (A)(1) and (2) of this section and a  6001
second sale is required by law, the officer shall adjourn the  6002
sale of the parcel to the second date that was specified in the  6003
advertisement of sale. The second date shall be not less than  6004
two weeks or more than six weeks from the day on which the  6005
parcel was first offered for sale. The second sale shall be held  6006
at the same place and commence at the same time as set forth in  6007
the advertisement of sale. The officer shall offer any parcel  6008
Am. S. B. No. 102  Page 213
As Passed by the Senate
not sold at the first sale. Upon the conclusion of any sale, or  6009
if any parcel remains unsold after being offered at two sales or  6010
one sale in the case of abandoned land as defined in section  6011
323.65 of the Revised Code or nonproductive land as defined in  6012
section 5722.01 of the Revised Code, the officer conducting the  6013
sale shall report the results to the court.  6014
       (2)(a) If a parcel remains unsold after being offered at  6015
two sales, or one sale in the case of abandoned lands foreclosed  6016
under sections 323.65 to 323.79 of the Revised Code as defined  6017
in section 323.65 of the Revised Code or nonproductive lands as  6018
defined in section 5722.01 of the Revised Code, or if a parcel  6019
sells at any sale but the amount of the price is less than the  6020
costs incurred in the proceeding instituted against the parcel  6021
under section 5721.18 of the Revised Code, then the clerk of the  6022
court shall certify to the county auditor the amount of those  6023
costs that remains unpaid. At the next semiannual apportionment  6024
of real property taxes that occurs following any such  6025
certification, the auditor shall reduce the real property taxes  6026
that the auditor otherwise would distribute to each taxing  6027
district. In making the reductions, the auditor shall subtract  6028
from the otherwise distributable real property taxes to a taxing  6029
district an amount that shall be determined by multiplying the  6030
certified costs by a fraction the numerator of which shall be  6031
the amount of the taxes, assessments, charges, penalties, and  6032
interest on the parcel owed to that taxing district at the time  6033
the parcel first was offered for sale pursuant to this section,  6034
and the denominator of which shall be the total of the taxes,  6035
assessments, charges, penalties, and interest on the parcel owed  6036
to all the taxing districts at that time. The auditor promptly  6037
shall pay to the clerk of the court the amounts of the  6038
reductions.  6039
Am. S. B. No. 102  Page 214
As Passed by the Senate
       (b) If reductions occur pursuant to division (C)(2)(a) of  6040
this section, and if at a subsequent time a parcel is sold at a  6041
foreclosure sale or a forfeiture sale pursuant to Chapter 5723.  6042
of the Revised Code, then, notwithstanding other provisions of  6043
the Revised Code, except section 5721.17 of the Revised Code,  6044
governing the distribution of the proceeds of a foreclosure or  6045
forfeiture sale, the proceeds first shall be distributed to  6046
reimburse the taxing districts subjected to reductions in their  6047
otherwise distributable real property taxes. The distributions  6048
shall be based on the same proportions used for purposes of  6049
division (C)(2)(a) of this section.  6050
       (3) The court, in its discretion, may order any Any parcel  6051
not sold pursuant to the original order of sale to be advertised  6052
and offered for sale at a subsequent foreclosure sale. For such  6053
purpose, the court may direct the parcel to be appraised and fix  6054
a minimum price for which it may be sold shall be forfeited to  6055
the state pursuant to Chapter 5723. of the Revised Code.  6056
       (D) Except as otherwise provided in division (B)(1) of  6057
section 5721.17 of the Revised Code, upon the confirmation of a  6058
sale, the proceeds of the sale shall be applied as follows:  6059
       (1) The costs incurred in any proceeding filed against the  6060
parcel pursuant to section 5721.18 of the Revised Code shall be  6061
paid first.  6062
       (2) Following the payment required by division (D)(1) of  6063
this section, the part of the proceeds that is equal to five per  6064
cent of the taxes and assessments due shall be deposited in  6065
equal shares into each of the delinquent tax and assessment  6066
collection funds created pursuant to section 321.261 of the  6067
Revised Code. If a county land reutilization corporation is  6068
operating in the county, the board of county commissioners, by  6069
Am. S. B. No. 102  Page 215
As Passed by the Senate
resolution, may provide that an additional amount, not to exceed  6070
five per cent of such taxes and assessments, shall be credited  6071
to the county land reutilization corporation fund created by  6072
section 321.263 of the Revised Code to pay for the corporation's  6073
expenses. If such a resolution is in effect, the percentage of  6074
such taxes and assessments so provided shall be credited to that  6075
fund.  6076
        (3) Following the payment required by division (D)(2) of  6077
this section, the amount found due for taxes, assessments,  6078
charges, penalties, and interest shall be paid, including all  6079
taxes, assessments, charges, penalties, and interest payable  6080
subsequent to the delivery to the county prosecuting attorney of  6081
the delinquent land tax certificate or master list of delinquent  6082
tracts and prior to the transfer of the deed of the parcel to  6083
the purchaser following confirmation of sale. If the proceeds  6084
available for distribution pursuant to division (D)(3) of this  6085
section are sufficient to pay the entire amount of those taxes,  6086
assessments, charges, penalties, and interest, the portion of  6087
the proceeds representing taxes, interest, and penalties shall  6088
be paid to each claimant in proportion to the amount of taxes  6089
levied by the claimant in the preceding tax year, and the amount  6090
representing assessments and other charges shall be paid to each  6091
claimant in the order in which they became due. If the proceeds  6092
are not sufficient to pay that entire amount, the proportion of  6093
the proceeds representing taxes, penalties, and interest shall  6094
be paid to each claimant in the same proportion that the amount  6095
of taxes levied by the claimant against the parcel in the  6096
preceding tax year bears to the taxes levied by all such  6097
claimants against the parcel in the preceding tax year, and the  6098
proportion of the proceeds representing items of assessments and  6099
other charges shall be credited to those items in the order in  6100
Am. S. B. No. 102  Page 216
As Passed by the Senate
which they became due.  6101
       (E) If the proceeds from the sale of a parcel are  6102
insufficient to pay in full the amount of the taxes,  6103
assessments, charges, penalties, and interest which are due and  6104
unpaid; the costs incurred in the foreclosure proceeding  6105
instituted against it which are due and unpaid; and, if division  6106
(B)(1) of section 5721.17 of the Revised Code is applicable, any  6107
notes issued by a receiver pursuant to division (F) of section  6108
3767.41 of the Revised Code and any receiver's lien as defined  6109
in division (C)(4) of section 5721.18 of the Revised Code, the  6110
court, pursuant to section 5721.192 of the Revised Code, may  6111
enter a deficiency judgment against the owner of record of the  6112
parcel for the unpaid amount. If that owner of record is a  6113
corporation, the court may enter the deficiency judgment against  6114
the stockholder holding a majority of that corporation's stock.  6115
       If after distribution of proceeds from the sale of the  6116
parcel under division (D) of this section the amount of proceeds  6117
to be applied to pay the taxes, assessments, charges, penalties,  6118
interest, and costs is insufficient to pay them in full, and the  6119
court does not enter a deficiency judgment against the owner of  6120
record pursuant to this division, the taxes, assessments,  6121
charges, penalties, interest, and costs shall be deemed  6122
satisfied.  6123
       (F)(1) Upon confirmation of a sale, a spouse of the party  6124
charged with the delinquent taxes or assessments shall thereby  6125
be barred of the right of dower in the property sold, though  6126
such spouse was not a party to the action. No statute of  6127
limitations shall apply to such action. When the land or lots  6128
stand charged on the tax duplicate as certified delinquent, it  6129
is not necessary to make the state a party to the foreclosure  6130
Am. S. B. No. 102  Page 217
As Passed by the Senate
proceeding, but the state shall be deemed a party to such action  6131
through and be represented by the county treasurer.  6132
       (2) Except as otherwise provided in divisions (F)(3) and  6133
(G) of this section, unless such land or lots were previously  6134
redeemed pursuant to section 5721.25 of the Revised Code, upon  6135
the filing of the entry of confirmation of any sale or the  6136
expiration of the alternative redemption period as defined in  6137
section 323.65 of the Revised Code, if applicable, the title to  6138
such land or lots shall be incontestable in the purchaser and  6139
shall be free and clear of all liens and encumbrances, except a  6140
federal tax lien notice of which is properly filed in accordance  6141
with section 317.09 of the Revised Code prior to the date that a  6142
foreclosure proceeding is instituted pursuant to division (B) of  6143
section 5721.18 of the Revised Code and the easements and  6144
covenants of record running with the land or lots that were  6145
created prior to the time the taxes or assessments, for the  6146
nonpayment of which the land or lots are sold at foreclosure,  6147
became due and payable.  6148
       (3) When proceedings for foreclosure are instituted under  6149
division (C) of section 5721.18 of the Revised Code, unless the  6150
land or lots were previously redeemed pursuant to section  6151
5721.25 of the Revised Code or before the expiration of the  6152
alternative redemption period, upon the filing of the entry of  6153
confirmation of sale or after the expiration of the alternative  6154
redemption period, as may apply to the case, the title to such  6155
land or lots shall be incontestable in the purchaser and shall  6156
be free of any receiver's lien as defined in division (C)(4) of  6157
section 5721.18 of the Revised Code and, except as otherwise  6158
provided in division (G) of this section, the liens for land  6159
taxes, assessments, charges, interest, and penalties for which  6160
the lien was foreclosed and in satisfaction of which the  6161
Am. S. B. No. 102  Page 218
As Passed by the Senate
property was sold. All other liens and encumbrances with respect  6162
to the land or lots shall survive the sale.  6163
       (4) The title shall not be invalid because of any  6164
irregularity, informality, or omission of any proceedings under  6165
this chapter, or in any processes of taxation, if such  6166
irregularity, informality, or omission does not abrogate the  6167
provision for notice to holders of title, lien, or mortgage to,  6168
or other interests in, such foreclosed lands or lots, as  6169
prescribed in this chapter.  6170
       (G) If a parcel is sold under this section for the amount  6171
described in division (A)(2) of this section, and the county  6172
treasurer's estimate exceeds the amount of taxes, assessments,  6173
interest, penalties, and costs actually payable when the deed is  6174
transferred to the purchaser, the officer who conducted the sale  6175
shall refund to the purchaser the difference between the  6176
estimate and the amount actually payable. If the amount of  6177
taxes, assessments, interest, penalties, and costs actually  6178
payable when the deed is transferred to the purchaser exceeds  6179
the county treasurer's estimate, the officer shall certify the  6180
amount of the excess to the treasurer, who shall enter that  6181
amount on the real and public utility property tax duplicate  6182
opposite the property; the amount of the excess shall be payable  6183
at the next succeeding date prescribed for payment of taxes in  6184
section 323.12 of the Revised Code.  6185
       (H) If a parcel is sold or transferred under this section  6186
or sections section 323.28 and or 323.65 to 323.79 of the  6187
Revised Code, the officer who conducted the sale or made the  6188
transfer of the property shall collect the recording fee and any  6189
associated costs to cover the recording from the purchaser or  6190
transferee at the time of the sale or transfer and, following  6191
Am. S. B. No. 102  Page 219
As Passed by the Senate
confirmation of the sale or transfer, shall execute and record  6192
the deed conveying title to the parcel to the purchaser or  6193
transferee. For purposes of recording such deed, by placement of  6194
a bid or making a statement of interest by any party ultimately  6195
awarded the parcel, that purchaser or transferee thereby  6196
appoints the officer who makes the sale or is charged with  6197
executing and delivering the deed as agent for the purchaser or  6198
transferee for the sole purpose of accepting delivery of the  6199
deed. For such purposes, the confirmation of any such sale or  6200
order to transfer the parcel without appraisal or sale shall be  6201
deemed delivered upon the confirmation of such sale or transfer.  6202
       (I) (I)(1) Notwithstanding section 5722.03 of the Revised  6203
Code, and subject to section 5721.193 of the Revised Code, if  6204
the complaint alleges that the property is delinquent vacant  6205
land as defined in section 5721.01 of the Revised Code,  6206
abandoned lands land as defined in section 323.65 of the Revised  6207
Code, or lands described in division (F) of nonproductive land  6208
as defined in section 5722.01 of the Revised Code, and if an  6209
electing subdivision indicates its desires to acquire the parcel  6210
by way of an affidavit filed in the case prior to adjudication  6211
of foreclosure, and the value of the taxes, assessments,  6212
penalties, interest, and all other charges and costs of the  6213
action exceed the auditor's fair market appraised value of the  6214
parcel for taxation purposes, then the court or board of  6215
revision having jurisdiction over the matter on motion of the  6216
plaintiff, or on the court's or board's own motion, shall, upon  6217
any adjudication of foreclosure, order, without appraisal and  6218
without sale, the fee simple title of the property to be  6219
transferred to and vested in an electing subdivision as defined  6220
in division (A) of section 5722.01 of the Revised Code. For  6221
purposes of determining whether the taxes, assessments,  6222
Am. S. B. No. 102  Page 220
As Passed by the Senate
penalties, interest, and all other charges and costs of the  6223
action exceed the actual fair market value of the parcel, the  6224
auditor's most current valuation shall be rebuttably presumed to  6225
be, and constitute prima-facie evidence of, the fair market  6226
value of the parcel. In such case, the  6227
       (2) The filing for journalization of a decree of  6228
foreclosure ordering that direct transfer without appraisal or  6229
sale shall constitute confirmation of the transfer and thereby  6230
terminate any further statutory or common law right of  6231
redemption.  6232
       (3) Upon the journalization of a decree of foreclosure  6233
ordering direct transfer without appraisal and sale pursuant to  6234
division (I)(1) of this section, the sheriff shall execute and  6235
record a deed transferring the property to the electing  6236
subdivision named in the order, subject to division (H) of this  6237
section. Once the deed is recorded, title to the property is  6238
incontestable in the electing subdivision and free and clear of  6239
all liens for taxes, penalties, interest, charges, assessments,  6240
and all other liens and encumbrances, except for easements and  6241
covenants of record running with the land and created prior to  6242
the time at which the taxes or assessments, for the nonpayment  6243
of which the abandoned land or nonproductive land was  6244
transferred to the electing subdivision, became due and payable.  6245
       Sec. 5721.192. (A) If the proceeds from a sale of a parcel  6246
under section 5721.19 or 5723.06 of the Revised Code are  6247
insufficient to pay in full the amount of the taxes,  6248
assessments, charges, penalties, and interest which are due and  6249
unpaid; the costs incurred in the foreclosure proceeding, the  6250
foreclosure and forfeiture proceeding, or both foreclosure and  6251
forfeiture proceedings which are due and unpaid; and, if  6252
Am. S. B. No. 102  Page 221
As Passed by the Senate
division (B)(1) or (2) of section 5721.17 of the Revised Code is  6253
applicable, any notes issued by a receiver pursuant to division  6254
(F) of section 3767.41 of the Revised Code and any receiver's  6255
lien as defined in division (C)(4) of section 5721.18 of the  6256
Revised Code, the court may enter a deficiency judgment for the  6257
unpaid amount as authorized by sections 5721.17, 5721.19,  6258
5723.05, and 5723.18 of the Revised Code, in accordance with  6259
this section.  6260
       (B) Before entering the deficiency judgment, the court  6261
shall notify the board of revision of the county in which the  6262
parcel is located, of its intention to enter the judgment, and  6263
request the board to make a recommendation with respect to  6264
whether the judgment should be entered and to specify the  6265
reasons why it should or should not be entered. The notification  6266
shall list, and shall require the board to consider in making  6267
its recommendation, the factors that the court is required to  6268
consider under divisions (C)(1) to (3) of this section, but, in  6269
making its recommendation, the board also may consider other  6270
relevant factors. Additionally, if a corporate owner of record  6271
of foreclosed lands or a corporate last owner of record of  6272
forfeited lands is involved, the court shall specify in its  6273
notification whether the judgment is proposed to be made against  6274
the corporation or the majority stockholder of the corporation.  6275
To assist the board in making its recommendation, the board may  6276
invite the person against whom the judgment would be entered to  6277
appear before it. The board shall make a recommendation to the  6278
court within thirty days from the date that the court notified  6279
it under this division.  6280
       (C) In determining whether to enter the deficiency  6281
judgment, the court shall consider all relevant factors,  6282
including, but not limited to, the following:  6283
Am. S. B. No. 102  Page 222
As Passed by the Senate
       (1) Whether the owner of record or, in the case of  6284
forfeited lands, the last owner of record, appears to have owned  6285
the parcel only for speculative purposes, and had the means to  6286
pay, but purposely did not pay, the taxes, assessments, charges,  6287
penalties, and interest due;  6288
       (2) Whether the owner of record or, in the case of  6289
forfeited lands, the last owner of record purposely failed to  6290
pay the delinquent taxes, assessments, charges, penalties, and  6291
interest, although he despite having had the means to do so;  6292
       (3) Whether there are other circumstances that would make  6293
it inequitable to enter the deficiency judgment.  6294
       (D) At least thirty days from the date of any notification  6295
to the board of revision under division (B) of this section, and  6296
if the court proposes to enter a deficiency judgment, the clerk  6297
of the court shall notify the person against whom the judgment  6298
is proposed to be entered, by ordinary mail, of the proposed  6299
entry of the judgment and its amount. The notification shall  6300
state that the person against whom the judgment is proposed to  6301
be entered may file, within ten days from the date the notice is  6302
mailed, a motion with the court protesting the proposed entry of  6303
the judgment and requesting an opportunity to appear and show  6304
cause why the judgment should not be entered. The notification  6305
also shall state that, if such a motion is not filed within the  6306
ten-day period, the judgment shall be entered and shall be  6307
considered to be a final judgment. If the proposed judgment  6308
would be entered against the majority stockholder of a  6309
corporation, the notification shall be sent to him the majority  6310
stockholder at the address of the principal office of the  6311
corporation.  6312
       (E) Proceeds paid pursuant to the entry and satisfaction  6313
Am. S. B. No. 102  Page 223
As Passed by the Senate
of a deficiency judgment shall be distributed as if they had  6314
been received as a part of the proceeds from the sale of the  6315
parcel under section 5721.19 or 5723.06 of the Revised Code to  6316
satisfy the amount of the taxes, assessments, charges,  6317
penalties, and interest which are due and unpaid; the costs  6318
incurred in the associated proceeding or proceedings which were  6319
due and unpaid; and, if division (B)(1) or (2) of section  6320
5721.17 of the Revised Code is applicable, any notes issued by a  6321
receiver pursuant to division (F) of section 3767.41 of the  6322
Revised Code and any receiver's lien as defined in division (C)  6323
(4) of section 5721.18 of the Revised Code.  6324
       Sec. 5721.193. (A) Notwithstanding a county treasurer's  6325
invocation of the alternative redemption period pursuant to  6326
section 323.78 of the Revised Code, and notwithstanding any  6327
contrary provisions of that section or section 323.28, 323.65,  6328
323.73, or 5721.19 of the Revised Code, real property subject to  6329
foreclosure proceedings under section 323.28, sections 323.65 to  6330
323.79, or section 5721.18 of the Revised Code shall be offered  6331
for sale at public auction if all of the following conditions  6332
are met:  6333
       (1) The owner of record of the property or party  6334
possessing an interest of record in the property files a plain  6335
statement with the court or board of revision requesting a  6336
public auction of the property.  6337
       (2) The statement is filed with the court or board of  6338
revision at or before the final hearing.  6339
       (3) The statement meets all of the following requirements:  6340
       (a) It identifies the property by parcel number or common  6341
address.  6342
Am. S. B. No. 102  Page 224
As Passed by the Senate
       (b) It is signed by the party filing the statement or the  6343
party's counsel.  6344
       (c) It states the party's interest of record in the  6345
property.  6346
       (4) The party filing the statement serves all parties to  6347
the proceeding except those in default of answer. If the party  6348
filing the statement is a pro se individual, the party shall be  6349
exempt from this service requirement.  6350
       (B) If a statement is duly filed in accordance with  6351
division (A) of this section, no person shall have the right to  6352
contest the requested public auction of the property.  6353
       (C) Real property offered for sale at public auction in  6354
accordance with division (A) of this section shall be disposed  6355
of in accordance with section 323.73 or 5721.19, or Chapter  6356
5722. or 5723. of the Revised Code, as applicable.  6357
       (D) If no statement is filed in accordance with division  6358
(A) of this section, it is prima facie evidence and a rebuttable  6359
presumption that the actual fair market value of the property is  6360
less than the amount of delinquent taxes and costs owed to the  6361
county treasurer as set forth in the decree of foreclosure.  6362
       Sec. 5721.20. Except in cases where the property is  6363
transferred without sale to a municipal corporation, township,  6364
county, community development organization, or county land  6365
reutilization corporation pursuant to the alternative redemption  6366
period procedures contained in section 323.78 of the Revised  6367
Code, any residue of moneys from the sale or foreclosure of  6368
lands under sections 323.25 to 323.28, 323.65 to 323.79, or  6369
5721.01 to 5721.28 of the Revised Code remaining to the owner on  6370
the order of distribution, and unclaimed by such owner within  6371
Am. S. B. No. 102  Page 225
As Passed by the Senate
sixty days from its receipt, shall be paid into the county  6372
treasury and shall be charged separately to the county treasurer  6373
by the county auditor, in the name of the supposed owner. The  6374
treasurer shall retain such excess in the treasury for the  6375
proper owner of such lands upon which the foreclosure was had,  6376
and upon demand by such owner, within three two years from the  6377
date of receipt, shall pay such excess to the owner. If the  6378
owner does not demand payment of the excess within three two  6379
years, then the excess shall be forfeited to the delinquent tax  6380
and assessment collection fund created under section 323.261  6381
321.261 of the Revised Code, or in counties that have  6382
established a county land reutilization corporation fund under  6383
section 323.263 321.263 of the Revised Code, to the county land  6384
reutilization corporation fund.  6385
       Sec. 5721.25. All delinquent land upon which the taxes,  6386
assessments, penalties, interest, or charges have become  6387
delinquent may be redeemed before foreclosure proceedings have  6388
been instituted by tendering to the county treasurer an amount  6389
sufficient, as determined by the court, to pay the taxes,  6390
assessments, penalties, interest, and charges then due and  6391
unpaid, and the costs incurred in any proceeding instituted  6392
against such land under Chapter 323. or this chapter of the  6393
Revised Code.  6394
       After a foreclosure proceeding has been instituted under  6395
Chapter 323. or this chapter of the Revised Code with respect to  6396
delinquent land, but before the filing of an entry of  6397
confirmation of sale pursuant to the proceeding or before the  6398
expiration of the alternative redemption period as may apply  6399
under section 323.78 of the Revised Code, any person entitled to  6400
redeem the land may do so by tendering to the county treasurer  6401
an amount sufficient, as determined by the court, to pay the  6402
Am. S. B. No. 102  Page 226
As Passed by the Senate
taxes, assessments, penalties, interest, and charges then due  6403
and unpaid, and the costs incurred in any proceeding instituted  6404
against such land under Chapter 323. or this chapter of the  6405
Revised Code, and by demonstrating that the property is in  6406
compliance with all applicable zoning regulations, land use  6407
restrictions, and building, health, and safety codes.  6408
       In addition, after a   at any time prior to an adjudication  6409
of foreclosure proceeding has been instituted, but before the  6410
filing of an entry of confirmation of sale pursuant to the  6411
proceeding or before the expiration of the alternative  6412
redemption period as may apply under section 323.78 of the  6413
Revised Code, any person entitled to redeem the land, pursuant  6414
to division (A)(1) of section 323.31 of the Revised Code who has  6415
not previously defaulted on a delinquent tax contract under  6416
section 323.31 of the Revised Code with respect to that  6417
delinquent land may enter into a delinquent tax contract with  6418
the county treasurer for the payment of the taxes, assessments,  6419
penalties, interest, and charges found to be due and unpaid on  6420
such land, together with the costs incurred in the proceeding as  6421
determined by the court or board of revision, upon demonstrating  6422
that the property is in compliance with all applicable zoning  6423
regulations, land use restrictions, and building, health, and  6424
safety codes. The execution of a delinquent tax contract shall  6425
not stop the prosecution of a proceeding to judgment. The  6426
delinquent tax contract shall be paid as prescribed by section  6427
323.31 of the Revised Code over a period not to exceed five  6428
years after the date of the first payment made under the  6429
contract. The delinquent tax contract may be terminated if the  6430
court or board of revision determines that the property is not  6431
in compliance with all applicable zoning regulations, land use  6432
restrictions, and building, health, and safety codes during the  6433
Am. S. B. No. 102  Page 227
As Passed by the Senate
term of the contract. The court or board of revision shall  6434
retain jurisdiction over the delinquent land until the total  6435
amount set forth in the delinquent tax contract is paid,  6436
notwithstanding any conveyance of the land to another owner  6437
during the period that the delinquent tax contract is  6438
outstanding.  6439
       If any payment under a delinquent tax contract is not paid  6440
when due, or if the contract is terminated because the property  6441
is not in compliance with all applicable zoning regulations,  6442
land use restrictions, and building, health, and safety codes,  6443
the county treasurer shall, at the time the payment is due and  6444
unpaid or the contract is terminated, advise the court or board  6445
of revision rendering the judgment of foreclosure, and the court  6446
or board of revision shall order such land sold for the amount  6447
of taxes, assessments, penalties, interest, and charges then due  6448
and owing on such land in the manner provided in section 5721.19  6449
of the Revised Code, or disposed of as otherwise applicable  6450
under sections 323.65 to 323.79 of the Revised Code, without  6451
appraisal or sale.  6452
       Upon the receipt of each payment pursuant to any  6453
delinquent tax contract, the county treasurer shall enter the  6454
amount of such payment on the tax duplicate, and, upon request,  6455
shall give a receipt for the amount paid to the person paying  6456
it. The receipt shall be in the form prescribed by the tax  6457
commissioner.  6458
       Except as otherwise provided in this section, the portion  6459
of the amount tendered under this section representing taxes,  6460
and penalties and interest thereon, shall be apportioned among  6461
the several taxing districts in the same proportion that the  6462
amount of taxes levied by each district against the delinquent  6463
Am. S. B. No. 102  Page 228
As Passed by the Senate
property in the preceding tax year bears to the taxes levied by  6464
all such districts against the property in the preceding tax  6465
year. The portion of the payment representing assessments and  6466
other charges shall be credited to those items in the order in  6467
which they became due. To the extent that the county treasurer,  6468
under section 321.341 of the Revised Code, had made advance  6469
payments to the several taxing districts, from sources other  6470
than the later collection of such taxes, of the current year  6471
unpaid taxes or current year delinquent taxes during the year  6472
when such taxes were levied for collection, such taxes, together  6473
with the penalties and interest charged on such taxes during  6474
such year, shall, upon collection, not be apportioned among the  6475
several taxing districts, but shall be retained by the county  6476
treasurer and applied in accordance with section 321.341 of the  6477
Revised Code.  6478
       Sec. 5721.26. When joint tenants pursuant to a joint  6479
tenancy created prior to April 4, 1985, tenants with a right of  6480
survivorship, tenants in common, or coparceners have a property  6481
right in lands or town lots, or parts of lots described in any  6482
delinquent land tax certificate or delinquent vacant land tax  6483
certificate, and a person having such right in that property  6484
fails to join in the redemption of such delinquent land tax or  6485
for any cause cannot be joined in any such redemption, the  6486
county auditor may entertain the application of so many of such  6487
persons as join in the application, and may make a certificate  6488
releasing such portion of the land or lot as the person making  6489
such application is entitled to in severalty upon partition,  6490
upon payment of the amount due under such delinquent land tax  6491
certificate or delinquent vacant land tax certificate, as is  6492
covered by the applicant's portion of the land described in such  6493
certificate.  6494
Am. S. B. No. 102  Page 229
As Passed by the Senate
        Sec. 5721.30. As used in sections 5721.30 to 5721.43 of  6495
the Revised Code:  6496
        (A) "Tax certificate," "certificate," or "duplicate  6497
certificate" means a document that may be issued as a physical  6498
certificate, in book-entry form, or through an electronic  6499
medium, at the discretion of the county treasurer. Such document  6500
shall contain the information required by section 5721.31 of the  6501
Revised Code and shall be prepared, transferred, or redeemed in  6502
the manner prescribed by sections 5721.30 to 5721.43 of the  6503
Revised Code. As used in those sections, "tax certificate,"  6504
"certificate," and "duplicate certificate" do not refer to the  6505
delinquent land tax certificate or the delinquent vacant land  6506
tax certificate issued under section 5721.13 of the Revised  6507
Code.  6508
        (B) "Certificate parcel" means the parcel of delinquent  6509
land that is the subject of and is described in a tax  6510
certificate.  6511
        (C) "Certificate holder" means a person, including a  6512
county land reutilization corporation, that purchases or  6513
otherwise acquires a tax certificate under section 5721.32,  6514
5721.33, or 5721.42 of the Revised Code, or a person to whom a  6515
tax certificate has been transferred pursuant to section 5721.36  6516
of the Revised Code.  6517
        (D) "Certificate purchase price" means, with respect to  6518
the sale of tax certificates under sections 5721.32, 5721.33,  6519
and 5721.42 of the Revised Code, the amount equal to delinquent  6520
taxes charged against a certificate parcel at the time the tax  6521
certificate respecting that parcel is sold or transferred, not  6522
including any delinquent taxes the lien for which has been  6523
conveyed to a certificate holder through a prior sale of a tax  6524
Am. S. B. No. 102  Page 230
As Passed by the Senate
certificate respecting that parcel. Payment of the certificate  6525
purchase price in a sale under section 5721.33 of the Revised  6526
Code may be made wholly in cash or partially in cash and  6527
partially by noncash consideration acceptable to the county  6528
treasurer from the purchaser, and, in the case of a county land  6529
reutilization corporation, with notes. In the event that any  6530
such noncash consideration is delivered to pay a portion of the  6531
certificate purchase price, such noncash consideration may be  6532
subordinate to the rights of the holders of other obligations  6533
whose proceeds paid the cash portion of the certificate purchase  6534
price.  6535
        "Certificate purchase price" also includes the amount of  6536
the fee charged by the county treasurer to the purchaser of the  6537
certificate under division (H) of section 5721.32 of the Revised  6538
Code.  6539
        (E)(1) With respect to a sale of tax certificates under  6540
section 5721.32 of the Revised Code, and except as provided in  6541
division (E)(2) of this section, "certificate redemption price"  6542
means the certificate purchase price plus the greater of the  6543
following:  6544
        (a) Simple interest, at the certificate rate of interest,  6545
accruing during the certificate interest period on the  6546
certificate purchase price, calculated in accordance with  6547
section 5721.41 of the Revised Code;  6548
        (b) Six per cent of the certificate purchase price.  6549
        (2) If the certificate rate of interest equals zero, the  6550
certificate redemption price equals the certificate purchase  6551
price plus the fee charged by the county treasurer to the  6552
purchaser of the certificate under division (H) of section  6553
Am. S. B. No. 102  Page 231
As Passed by the Senate
5721.32 of the Revised Code.  6554
       (F) With respect to a sale or transfer of tax certificates  6555
under section 5721.33 of the Revised Code, "certificate  6556
redemption price" means the amount equal to the sum of the  6557
following:  6558
       (1) The certificate purchase price;  6559
       (2) Interest accrued on the certificate purchase price at  6560
the certificate rate of interest from the date on which a tax  6561
certificate is delivered through and including the day  6562
immediately preceding the day on which the certificate  6563
redemption price is paid;  6564
       (3) The fee, if any, charged by the county treasurer to  6565
the purchaser of the certificate under division (J) of section  6566
5721.33 of the Revised Code;  6567
       (4) Any other fees charged by any county office in  6568
connection with the recording of tax certificates.  6569
       (G) "Certificate rate of interest" means the rate of  6570
simple interest per year bid by the winning bidder in an auction  6571
of a tax certificate held under section 5721.32 of the Revised  6572
Code, or the rate of simple interest per year not to exceed  6573
eighteen per cent per year fixed pursuant to section 5721.42 of  6574
the Revised Code or by the county treasurer with respect to any  6575
tax certificate sold or transferred pursuant to a negotiated  6576
sale under section 5721.33 of the Revised Code. The certificate  6577
rate of interest shall not be less than zero per cent per year.  6578
       (H) "Cash" means United States currency, certified checks,  6579
money orders, bank drafts, electronic transfer of funds, or  6580
other forms of payment authorized by the county treasurer, and  6581
excludes any other form of payment not so authorized.  6582
Am. S. B. No. 102  Page 232
As Passed by the Senate
       (I) "The date on which a tax certificate is sold or  6583
transferred," "the date the certificate was sold or  6584
transferred," "the date the certificate is purchased," and any  6585
other phrase of similar content mean, with respect to a sale  6586
pursuant to an auction under section 5721.32 of the Revised  6587
Code, the date designated by the county treasurer for the  6588
submission of bids and, with respect to a negotiated sale or  6589
transfer under section 5721.33 of the Revised Code, the date of  6590
delivery of the tax certificates to the purchasers thereof  6591
pursuant to a tax certificate sale/purchase agreement.  6592
       (J) "Certificate interest period" means, with respect to a  6593
tax certificate sold under section 5721.32 or 5721.42 of the  6594
Revised Code and for the purpose of accruing interest under  6595
section 5721.41 of the Revised Code, the period beginning on the  6596
date on which the certificate is purchased and, with respect to  6597
a tax certificate sold or transferred under section 5721.33 of  6598
the Revised Code, the period beginning on the date of delivery  6599
of the tax certificate, and in either case ending on one of the  6600
following dates:  6601
       (1) The date the certificate holder files a request for  6602
foreclosure or notice of intent to foreclose under division (A)  6603
of section 5721.37 of the Revised Code and submits the payment  6604
required under division (B) of that section;  6605
       (2) The date the owner of record of the certificate  6606
parcel, or any other person entitled to redeem that parcel,  6607
redeems the certificate parcel under division (A) or (C) of  6608
section 5721.38 of the Revised Code or redeems the certificate  6609
under section 5721.381 of the Revised Code.  6610
       (K) "Qualified trustee" means a trust company within the  6611
state or a bank having the power of a trust company within the  6612
Am. S. B. No. 102  Page 233
As Passed by the Senate
state with a combined capital stock, surplus, and undivided  6613
profits of at least one hundred million dollars.  6614
        (L) "Tax certificate sale/purchase agreement" means the  6615
purchase and sale agreement described in division (C) of section  6616
5721.33 of the Revised Code setting forth the certificate  6617
purchase price, plus any applicable premium or less any  6618
applicable discount, including, without limitation, the amount  6619
to be paid in cash and the amount and nature of any noncash  6620
consideration, the date of delivery of the tax certificates, and  6621
the other terms and conditions of the sale, including, without  6622
limitation, the rate of interest that the tax certificates shall  6623
bear.  6624
        (M) "Noncash consideration" means any form of  6625
consideration other than cash, including, but not limited to,  6626
promissory notes whether subordinate or otherwise.  6627
        (N) "Private attorney" means any attorney licensed to  6628
practice law in this state whose license has not been revoked  6629
and is not currently suspended, and who is retained to bring  6630
foreclosure proceedings pursuant to section 5721.37 of the  6631
Revised Code on behalf of a certificate holder.  6632
        (O) "Related certificate parcel" means, with respect to a  6633
certificate holder, the certificate parcel with respect to which  6634
the certificate holder has purchased and holds a tax certificate  6635
pursuant to sections 5721.30 to 5721.43 of the Revised Code and,  6636
with respect to a tax certificate, the certificate parcel  6637
against which the tax certificate has been sold pursuant to  6638
those sections.  6639
        (P) "Delinquent taxes" means delinquent taxes as defined  6640
in section 323.01 of the Revised Code and includes assessments  6641
Am. S. B. No. 102  Page 234
As Passed by the Senate
and charges, and penalties and interest computed under section  6642
323.121 of the Revised Code.  6643
       (Q) "Certificate period" means the period of time after  6644
the sale or delivery of a tax certificate within which a  6645
certificate holder must initiate an action to foreclose the tax  6646
lien represented by the certificate as specified under division  6647
(A) of section 5721.32 of the Revised Code or as negotiated  6648
under section 5721.33 of the Revised Code.  6649
       (R) "Internet identifier of record" has the same meaning  6650
as in section 9.312 of the Revised Code.  6651
       Sec. 5721.32. (A) The sale of tax certificates by public  6652
auction may be conducted at any time after completion of the  6653
advertising of the sale under section 5721.31 of the Revised  6654
Code, on the date and at the time and place designated in the  6655
advertisements, and may be continued from time to time as the  6656
county treasurer directs. The county treasurer may offer the tax  6657
certificates for sale in blocks of tax certificates, consisting  6658
of any number of tax certificates as determined by the county  6659
treasurer, and may specify a certificate period of not less than  6660
three years and not more than six years.  6661
       (B)(1) The sale of tax certificates under this section  6662
shall be conducted at a public auction by the county treasurer  6663
or a designee of the county treasurer.  6664
       (2) No person shall be permitted to bid without completing  6665
a bidder registration form, in the form prescribed by the tax  6666
commissioner, and without filing the form with the county  6667
treasurer prior to the start of the auction, together with  6668
remittance of a registration fee, in cash, of five hundred  6669
dollars. The bidder registration form shall include a tax  6670
Am. S. B. No. 102  Page 235
As Passed by the Senate
identification number of the registrant. The registration fee is  6671
refundable at the end of bidding on the day of the auction,  6672
unless the registrant is the winning bidder for one or more tax  6673
certificates or one or more blocks of tax certificates, in which  6674
case the fee may be applied toward the deposit required by this  6675
section.  6676
       (3) The county treasurer may require a person who wishes  6677
to bid on one or more parcels to submit a letter from a  6678
financial institution stating that the bidder has sufficient  6679
funds available to pay the purchase price of the parcels and a  6680
written authorization for the treasurer to verify such  6681
information with the financial institution. The county treasurer  6682
may require submission of the letter and authorization  6683
sufficiently in advance of the auction to allow for  6684
verification. No person who fails to submit the required letter  6685
and authorization, or whose financial institution fails to  6686
provide the requested verification, shall be permitted to bid.  6687
       (C) At the public auction, the county treasurer or the  6688
treasurer's designee or agent shall begin the bidding at  6689
eighteen per cent per year simple interest, and accept lower  6690
bids in even increments of one-fourth of one per cent to the  6691
rate of zero per cent. The county treasurer, designee, or agent  6692
shall award the tax certificate to the person bidding the lowest  6693
certificate rate of interest. The county treasurer shall decide  6694
which person is the winning bidder in the event of a tie for the  6695
lowest bid offered, or if a person contests the lowest bid  6696
offered. The county treasurer's decision is not appealable.  6697
       (D)(1) The winning bidder shall pay the county treasurer a  6698
cash deposit of at least ten per cent of the certificate  6699
purchase price not later than the close of business on the day  6700
Am. S. B. No. 102  Page 236
As Passed by the Senate
of the sale. The winning bidder shall pay the balance and the  6701
fee required under division (H) of this section not later than  6702
five business days after the day on which the certificate is  6703
sold. Except as provided under division (D)(2) of this section,  6704
if the winning bidder fails to pay the balance and fee within  6705
the prescribed time, the bidder forfeits the deposit, and the  6706
county treasurer shall retain the tax certificate and may  6707
attempt to sell it at any auction conducted at a later date.  6708
       (2) At the request of a winning bidder, the county  6709
treasurer may release the bidder from the bidder's tax  6710
certificate purchase obligation. The county treasurer may retain  6711
all or any portion of the deposit of a bidder granted a release.  6712
After granting a release under this division, the county  6713
treasurer may award the tax certificate to the person that  6714
submitted the second lowest bid at the auction.  6715
       (3) The county treasurer shall deposit the deposit  6716
forfeited or retained under division (D)(1) or (2) of this  6717
section in the county treasury to the credit of the tax  6718
certificate administration fund.  6719
       (E) Upon receipt of the full payment of the certificate  6720
purchase price from the purchaser, the county treasurer shall  6721
issue the tax certificate and record the tax certificate sale by  6722
entering into a tax certificate register the certificate  6723
purchase price, the certificate rate of interest, the date the  6724
certificate was sold, the certificate period, the name and  6725
address of the certificate holder, and any other information the  6726
county treasurer considers necessary. The county treasurer may  6727
keep the tax certificate register in a hard-copy format or in an  6728
electronic format. The name and address of the certificate  6729
holder may be, upon receipt of instructions from the purchaser,  6730
Am. S. B. No. 102  Page 237
As Passed by the Senate
that of the secured party of the actual purchaser, or an agent  6731
or custodian for the purchaser or secured party. The county  6732
treasurer also shall transfer the tax certificate to the  6733
certificate holder. The county treasurer shall apportion the  6734
part of the proceeds from the sale representing taxes,  6735
penalties, and interest among the several taxing districts in  6736
the same proportion that the amount of taxes levied by each  6737
district against the certificate parcel in the preceding tax  6738
year bears to the taxes levied by all such districts against the  6739
certificate parcel in the preceding tax year, and credit the  6740
part of the proceeds representing assessments and other charges  6741
to the items of assessments and charges in the order in which  6742
those items became due. Upon issuing a tax certificate, the  6743
delinquent taxes that make up the certificate purchase price are  6744
transferred, and the superior lien of the state and its taxing  6745
districts for those delinquent taxes is conveyed intact to the  6746
certificate holder.  6747
       (F) If a tax certificate is offered for sale under this  6748
section but is not sold, the county treasurer may sell the  6749
certificate in a negotiated sale authorized under section  6750
5721.33 of the Revised Code, or may strike the corresponding  6751
certificate parcel from the list of parcels selected for tax  6752
certificate sales. The lien for taxes, assessments, charges,  6753
penalties, and interest against a parcel stricken from the list  6754
thereafter may be foreclosed in the manner prescribed by section  6755
323.25, sections 323.65 to 323.79, or section 5721.14 or 5721.18  6756
of the Revised Code unless, prior to the institution of such  6757
proceedings against the parcel, the county treasurer restores  6758
the parcel to the list of parcels selected for tax certificate  6759
sales.  6760
       (G) A certificate holder shall not be liable for damages  6761
Am. S. B. No. 102  Page 238
As Passed by the Senate
arising from a violation of sections 3737.87 to 3737.891 3737.89  6762
or Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752.,  6763
6109., or 6111. of the Revised Code, or a rule adopted or order,  6764
permit, license, variance, or plan approval issued under any of  6765
those chapters, that is or was committed by another person in  6766
connection with the parcel for which the tax certificate is  6767
held.  6768
        (H) When selling a tax certificate under this section, the  6769
county treasurer shall charge a fee to the purchaser of the  6770
certificate. The county treasurer shall set the fee at a  6771
reasonable amount that covers the treasurer's costs of  6772
administering the sale of the tax certificate. The county  6773
treasurer shall deposit the fee in the county treasury to the  6774
credit of the tax certificate administration fund.  6775
        (I) After selling a tax certificate under this section,  6776
the county treasurer shall send written notice to the owner of  6777
the certificate parcel by certified mail or, if the treasurer  6778
has record of an internet identifier of record associated with  6779
the owner, by ordinary mail and by that internet identifier of  6780
record. A mailed notice shall be sent to the owner's last known  6781
tax-mailing address. The notice shall inform the owner that the  6782
tax certificate was sold, shall describe the owner's options to  6783
redeem the parcel, including entering into a redemption payment  6784
plan under division (C)(1) of section 5721.38 of the Revised  6785
Code, and shall name the certificate holder and its secured  6786
party, if any. However, the county treasurer is not required to  6787
send a notice under this division if the treasurer previously  6788
has attempted to send a notice to the owner of the parcel at the  6789
owner's last known tax-mailing address, and the postal service  6790
has returned the notice as undeliverable.  6791
Am. S. B. No. 102  Page 239
As Passed by the Senate
       (J) A tax certificate shall not be sold to the owner of  6792
the certificate parcel.  6793
       Sec. 5721.33. (A) A county treasurer may, in the  6794
treasurer's discretion, negotiate the sale or transfer of any  6795
number of tax certificates with one or more persons, including a  6796
county land reutilization corporation. Terms that may be  6797
negotiated include, without limitation, any of the following:  6798
       (1) A premium to be added to or discount to be subtracted  6799
from the certificate purchase price for the tax certificates;  6800
       (2) Different time frames under which the certificate  6801
holder may initiate a foreclosure action than are otherwise  6802
allowed under sections 5721.30 to 5721.43 of the Revised Code,  6803
not to exceed six years after the date the tax certificate was  6804
sold or transferred;  6805
       (3) The amount to be paid in private attorney's fees  6806
related to tax certificate foreclosures, subject to section  6807
5721.371 of the Revised Code;  6808
       (4) Any other terms of the sale or transfer that the  6809
county treasurer, in the treasurer's discretion, determines  6810
appropriate or necessary for the sale or transfer.  6811
       (B) The sale or transfer of tax certificates under this  6812
section shall be governed by the criteria established by the  6813
county treasurer pursuant to division (E) of this section.  6814
       (C) The county treasurer may execute a tax certificate  6815
sale/purchase agreement and other necessary agreements with a  6816
designated purchaser or purchasers to complete a negotiated sale  6817
or transfer of tax certificates.  6818
       (D) The tax certificate may be sold at a premium to or  6819
Am. S. B. No. 102  Page 240
As Passed by the Senate
discount from the certificate purchase price. The county  6820
treasurer may establish as one of the terms of the negotiated  6821
sale the portion of the certificate purchase price, plus any  6822
applicable premium or less any applicable discount, that the  6823
purchaser or purchasers shall pay in cash on the date the tax  6824
certificates are sold and the portion, if any, of the  6825
certificate purchase price, plus any applicable premium or less  6826
any applicable discount, that the purchaser or purchasers shall  6827
pay in noncash consideration and the nature of that  6828
consideration.  6829
       The county treasurer shall sell such tax certificates at a  6830
certificate purchase price, plus any applicable premium and less  6831
any applicable discount, and at a certificate rate of interest  6832
that, in the treasurer's determination, are in the best  6833
interests of the county.  6834
       (E)(1) The county treasurer shall adopt rules governing  6835
the eligibility of persons to purchase tax certificates or to  6836
otherwise participate in a negotiated sale under this section.  6837
The rules may provide for precertification of such persons,  6838
including a requirement for disclosure of income, assets, and  6839
any other financial information the county treasurer determines  6840
appropriate. The rules also may prohibit any person that is  6841
delinquent in the payment of any tax to the county or to the  6842
state, or that is in default in or on any other obligation to  6843
the county or to the state, from purchasing a tax certificate or  6844
otherwise participating in a negotiated sale of tax certificates  6845
under this section. The rules may also authorize the purchase of  6846
certificates by a county land reutilization corporation, and  6847
authorize the county treasurer to receive notes in lieu of cash,  6848
with such notes being payable to the treasurer upon the receipt  6849
or enforcement of such taxes, assessments, charges, costs,  6850
Am. S. B. No. 102  Page 241
As Passed by the Senate
penalties, and interest, and as otherwise further agreed between  6851
the corporation and the treasurer. The eligibility information  6852
required shall include the tax identification number of the  6853
purchaser and may include the tax identification number of the  6854
participant. The county treasurer, upon request, shall provide a  6855
copy of the rules adopted under this section.  6856
       (2) Any person that intends to purchase a tax certificate  6857
in a negotiated sale shall submit an affidavit to the county  6858
treasurer that establishes compliance with the applicable  6859
eligibility criteria and includes any other information required  6860
by the treasurer. Any person that fails to submit such an  6861
affidavit is ineligible to purchase a tax certificate. Any  6862
person that knowingly submits a false or misleading affidavit  6863
shall forfeit any tax certificate or certificates purchased by  6864
the person at a sale for which the affidavit was submitted,  6865
shall be liable for payment of the full certificate purchase  6866
price, plus any applicable premium and less any applicable  6867
discount, of the tax certificate or certificates, and shall be  6868
disqualified from participating in any tax certificate sale  6869
conducted in the county during the next five years.  6870
       (3) A tax certificate shall not be sold to the owner of  6871
the certificate parcel or to any corporation, partnership, or  6872
association in which such owner has an interest. No person that  6873
purchases a tax certificate in a negotiated sale shall assign or  6874
transfer the tax certificate to the owner of the certificate  6875
parcel or to any corporation, partnership, or association in  6876
which the owner has an interest. Any person that knowingly or  6877
negligently transfers or assigns a tax certificate to the owner  6878
of the certificate parcel or to any corporation, partnership, or  6879
association in which such owner has an interest shall be liable  6880
for payment of the full certificate purchase price, plus any  6881
Am. S. B. No. 102  Page 242
As Passed by the Senate
applicable premium and less any applicable discount, and shall  6882
not be entitled to a refund of any amount paid. Such tax  6883
certificate shall be deemed void and the tax lien sold under the  6884
tax certificate shall revert to the county as if no sale of the  6885
tax certificate had occurred.  6886
        (F) The purchaser in a negotiated sale under this section  6887
shall deliver the certificate purchase price or other  6888
consideration, plus any applicable premium and less any  6889
applicable discount and including any noncash consideration, to  6890
the county treasurer not later than the close of business on the  6891
date the tax certificates are delivered to the purchaser. The  6892
certificate purchase price, less any applicable discount, or  6893
portion of the price, that is paid in cash shall be deposited in  6894
the county's general fund to the credit of the account to which  6895
ad valorem real property taxes are credited and further credited  6896
as provided in division (G) of this section. Any applicable  6897
premium that is paid shall be, at the discretion of the county  6898
treasurer, apportioned to and deposited in any authorized county  6899
fund. The purchaser also shall pay on the date the tax  6900
certificates are delivered to the purchaser the fee, if any,  6901
negotiated under division (J) of this section. If the purchaser  6902
fails to pay the certificate purchase price, plus any applicable  6903
premium and less any applicable discount, and any such fee,  6904
within the time periods required by this section, the county  6905
treasurer shall retain the tax certificate and may attempt to  6906
sell it at any auction or negotiated sale conducted at a later  6907
date.  6908
        (G) Upon receipt of the full payment from the purchaser of  6909
the certificate purchase price or other agreed-upon  6910
consideration, plus any applicable premium and less any  6911
applicable discount, and the negotiated fee, if any, the county  6912
Am. S. B. No. 102  Page 243
As Passed by the Senate
treasurer, or a qualified trustee whom the treasurer has engaged  6913
for such purpose, shall issue the tax certificate and record the  6914
tax certificate sale by entering into a tax certificate register  6915
the certificate purchase price, any premium paid or discount  6916
taken, the certificate rate of interest, the date the  6917
certificates were sold, the name and address of the certificate  6918
holder or, in the case of issuance of the tax certificates in a  6919
book-entry system, the name and address of the nominee, and any  6920
other information the county treasurer considers necessary. The  6921
county treasurer may keep the tax certificate register in a  6922
hard-copy format or an electronic format. The name and address  6923
of the certificate holder or nominee may be, upon receipt of  6924
instructions from the purchaser, that of the secured party of  6925
the actual purchaser, or an agent or custodian for the purchaser  6926
or secured party. The county treasurer also shall transfer the  6927
tax certificates to the certificate holder. The county treasurer  6928
shall apportion the part of the cash proceeds from the sale  6929
representing taxes, penalties, and interest among the several  6930
taxing districts in the same proportion that the amount of taxes  6931
levied by each district against the certificate parcels in the  6932
preceding tax year bears to the taxes levied by all such  6933
districts against the certificate parcels in the preceding tax  6934
year, and credit the part of the proceeds representing  6935
assessments and other charges to the items of assessments and  6936
charges in the order in which those items became due. If the  6937
cash proceeds from the sale are not sufficient to fully satisfy  6938
the items of taxes, assessments, penalties, interest, and  6939
charges on the certificate parcels against which tax  6940
certificates were sold, the county treasurer shall credit the  6941
cash proceeds to such items pro rata based upon the proportion  6942
that each item of taxes, assessments, penalties, interest, and  6943
charges bears to the aggregate of all such items, or by any  6944
Am. S. B. No. 102  Page 244
As Passed by the Senate
other method that the county treasurer, in the treasurer's sole  6945
discretion, determines is equitable. Upon issuing the tax  6946
certificates, the delinquent taxes that make up the certificate  6947
purchase price are transferred, and the superior lien of the  6948
state and its taxing districts for those delinquent taxes is  6949
conveyed intact to the certificate holder or holders.  6950
       (H) If a tax certificate is offered for sale under this  6951
section but is not sold, the county treasurer may strike the  6952
corresponding certificate parcel from the list of parcels  6953
selected for tax certificate sales. The lien for taxes,  6954
assessments, charges, penalties, and interest against a parcel  6955
stricken from the list thereafter may be foreclosed in the  6956
manner prescribed by section 323.25, 5721.14, or 5721.18 of the  6957
Revised Code unless, prior to the institution of such  6958
proceedings against the parcel, the county treasurer restores  6959
the parcel to the list of parcels selected for tax certificate  6960
sales.  6961
       (I) Neither a certificate holder nor its secured party, if  6962
any, shall be liable for damages arising from a violation of  6963
sections 3737.87 to 3737.891 3737.89 or Chapter 3704., 3734.,  6964
3745., 3746., 3750., 3751., 3752., 6109., or 6111. of the  6965
Revised Code, or a rule adopted or order, permit, license,  6966
variance, or plan approval issued under any of those chapters,  6967
that is or was committed by another person in connection with  6968
the parcel for which the tax certificate is held.  6969
       (J) When selling or transferring a tax certificate under  6970
this section, the county treasurer may negotiate with the  6971
purchaser of the certificate for fees paid by the purchaser to  6972
the county treasurer to reimburse the treasurer for any part or  6973
all of the treasurer's costs of preparing for and administering  6974
Am. S. B. No. 102  Page 245
As Passed by the Senate
the sale of the tax certificate and any fees set forth by the  6975
county treasurer in the tax certificate sale/purchase agreement.  6976
Such fees, if any, shall be added to the certificate purchase  6977
price and shall be paid by the purchaser on the date of delivery  6978
of the tax certificate. The county treasurer shall deposit the  6979
fees in the county treasury to the credit of the tax certificate  6980
administration fund.  6981
       (K) After selling tax certificates under this section, the  6982
county treasurer shall send written notice to the owner of the  6983
certificate parcel by either certified mail or, if the treasurer  6984
has record of an internet identifier of record associated with  6985
the owner, by ordinary mail and by that internet identifier of  6986
record. A mailed notice shall be sent to the owner's last known  6987
tax-mailing address. The notice shall inform the owner that a  6988
tax certificate with respect to such owner's parcel was sold or  6989
transferred and shall describe the owner's options to redeem the  6990
parcel, including entering into a redemption payment plan under  6991
division (C)(2) of section 5721.38 of the Revised Code. However,  6992
the county treasurer is not required to send a notice under this  6993
division if the treasurer previously has attempted to send a  6994
notice to the owner of the parcel at the owner's last known tax-  6995
mailing address and the postal service has returned the notice  6996
as undeliverable.  6997
       Sec. 5721.37. (A)(1) At any time after one year from the  6998
date shown on the tax certificate as the date the tax  6999
certificate was sold, and not later than the end of the  7000
certificate period, a certificate holder, except for a county  7001
land reutilization corporation, may file with the county  7002
treasurer a request for foreclosure, or a private attorney on  7003
behalf of the certificate holder may file with the county  7004
treasurer a notice of intent to foreclose, on a form prescribed  7005
Am. S. B. No. 102  Page 246
As Passed by the Senate
by the tax commissioner, provided the certificate parcel has not  7006
been redeemed under division (A) or (C) of section 5721.38 of  7007
the Revised Code and at least one certificate respecting the  7008
certificate parcel, held by the certificate holder filing the  7009
request for foreclosure or notice of intent to foreclose and  7010
eligible to be enforced through a foreclosure proceeding, has  7011
not been voided under section 5721.381 of the Revised Code. If  7012
the certificate holder is a county land reutilization  7013
corporation, the corporation may institute a foreclosure action  7014
under the statutes pertaining to the foreclosure of mortgages or  7015
as permitted under sections 323.65 to 323.79 of the Revised Code  7016
at any time after it acquires the tax certificate.  7017
       (2) If, before the expiration of the certificate period,  7018
the owner of the property files a petition in bankruptcy, the  7019
county treasurer, upon being notified of the filing of the  7020
petition, shall notify the certificate holder by ordinary first-  7021
class or certified mail or by binary means of the filing of the  7022
petition. It is the obligation of the certificate holder to file  7023
a proof of claim with the bankruptcy court to protect the  7024
holder's interest in the certificate parcel. The last day on  7025
which the certificate holder may file a request for foreclosure  7026
or a notice of intent to foreclose is the later of the  7027
expiration of the certificate period or one hundred eighty days  7028
after the certificate parcel is no longer property of the  7029
bankruptcy estate; however, the certificate period is tolled  7030
while the property owner's bankruptcy case remains open. If the  7031
certificate holder is a county land reutilization corporation,  7032
the corporation may institute a foreclosure action under the  7033
statutes pertaining to the foreclosure of mortgages or as  7034
permitted under sections 323.65 to 323.79 of the Revised Code at  7035
any time after it acquires such tax certificate, subject to any  7036
Am. S. B. No. 102  Page 247
As Passed by the Senate
restrictions under such bankruptcy law or proceeding.  7037
       Interest at the certificate rate of interest continues to  7038
accrue during any extension of time required by division (A)(2)  7039
of this section unless otherwise provided under Title 11 of the  7040
United States Code.  7041
       (3) If, before the expiration of three years from the date  7042
a tax certificate was sold, the owner of property for which the  7043
certificate was sold applies for an exemption under section  7044
3735.67 or 5715.27 of the Revised Code or under any other  7045
section of the Revised Code under the jurisdiction of the  7046
director of environmental protection, the county treasurer shall  7047
notify the certificate holder by ordinary first-class or  7048
certified mail or by binary means of the filing of the  7049
application. Once a determination has been made on the exemption  7050
application, the county treasurer shall notify the certificate  7051
holder of the determination by ordinary first-class or certified  7052
mail or by binary means. Except with respect to a county land  7053
reutilization corporation, the last day on which the certificate  7054
holder may file a request for foreclosure shall be the later of  7055
three years from the date the certificate was sold or forty-five  7056
days after notice of the determination was provided.  7057
       (B) When a request for foreclosure or a notice of intent  7058
to foreclose is filed under this section, the certificate holder  7059
shall submit a payment to the county treasurer equal to the sum  7060
of the following:  7061
       (1) The certificate redemption prices of all outstanding  7062
tax certificates that have been sold on the parcel, other than  7063
tax certificates held by the person requesting foreclosure;  7064
       (2) Any taxes, assessments, penalties, interest, and  7065
Am. S. B. No. 102  Page 248
As Passed by the Senate
charges appearing on the tax duplicate charged against the  7066
certificate parcel that is the subject of the foreclosure  7067
proceedings and that are not covered by a tax certificate, but  7068
such amounts are not payable if the certificate holder is a  7069
county land reutilization corporation;  7070
       (3) If the foreclosure proceedings are filed by the county  7071
prosecuting attorney pursuant to section 323.25, sections 323.65  7072
to 323.79, or section 5721.14 or 5721.18 of the Revised Code, a  7073
fee in the amount prescribed by the county prosecuting attorney  7074
to cover the prosecuting attorney's legal costs incurred in the  7075
foreclosure proceeding.  7076
       (C)(1) With respect to a certificate purchased under  7077
section 5721.32, 5721.33, or 5721.42 of the Revised Code, if the  7078
certificate parcel has not been redeemed and at least one  7079
certificate respecting the certificate parcel, held by the  7080
certificate holder filing the request for foreclosure and  7081
eligible to be enforced through a foreclosure proceeding, has  7082
not been voided under section 5721.381 of the Revised Code, the  7083
county treasurer, within five days after receiving a foreclosure  7084
request and the payment required under division (B) of this  7085
section, shall certify notice to that effect to the county  7086
prosecuting attorney and shall provide a copy of the foreclosure  7087
request. The county treasurer also shall send notice by ordinary  7088
first class or certified mail to all certificate holders other  7089
than the certificate holder requesting foreclosure that  7090
foreclosure has been requested by a certificate holder and that  7091
payment for the tax certificates is forthcoming. Within ninety  7092
days of receiving the copy of the foreclosure request, the  7093
prosecuting attorney shall commence a foreclosure proceeding in  7094
the name of the county treasurer in the manner provided under  7095
section 323.25, sections 323.65 to 323.79, or section 5721.14 or  7096
Am. S. B. No. 102  Page 249
As Passed by the Senate
5721.18 of the Revised Code, to enforce the lien vested in the  7097
certificate holder by the certificate. The prosecuting attorney  7098
shall attach to the complaint the foreclosure request and the  7099
county treasurer's written certification.  7100
       (2) With respect to a certificate purchased under section  7101
5721.32, 5721.33, or 5721.42 of the Revised Code, if the  7102
certificate parcel has not been redeemed, at least one  7103
certificate respecting the certificate parcel, held by the  7104
certificate holder filing the notice of intent to foreclose and  7105
eligible to be enforced through a foreclosure proceeding, has  7106
not been voided under section 5721.381 of the Revised Code, a  7107
notice of intent to foreclose has been filed, and the payment  7108
required under division (B) of this section has been made, the  7109
county treasurer shall certify notice to that effect to the  7110
private attorney. The county treasurer also shall send notice by  7111
ordinary first class or certified mail or by binary means to all  7112
certificate holders other than the certificate holder  7113
represented by the attorney that a notice of intent to foreclose  7114
has been filed and that payment for the tax certificates is  7115
forthcoming. After receipt of the treasurer's certification and  7116
not later than one hundred twenty days after the filing of the  7117
intent to foreclose or the number of days specified under the  7118
terms of a negotiated sale under section 5721.33 of the Revised  7119
Code, the private attorney shall commence a foreclosure  7120
proceeding in the name of the certificate holder in the manner  7121
provided under division (F) of this section to enforce the lien  7122
vested in the certificate holder by the certificate. The private  7123
attorney shall attach to the complaint the notice of intent to  7124
foreclose and the county treasurer's written certification.  7125
       (D) The county treasurer shall credit the amount received  7126
under division (B)(1) of this section to the tax certificate  7127
Am. S. B. No. 102  Page 250
As Passed by the Senate
redemption fund. The tax certificates respecting the payment  7128
shall be paid as provided in division (D) of section 5721.38 of  7129
the Revised Code. The amount received under division (B)(2) of  7130
this section shall be distributed to the taxing districts to  7131
which the delinquent and unpaid amounts are owed. The county  7132
treasurer shall deposit the fee received under division (B)(3)  7133
of this section in the county treasury to the credit of the  7134
delinquent tax and assessment collection fund.  7135
       (E)(1) Except with respect to a county land reutilization  7136
corporation, if the certificate holder does not file with the  7137
county treasurer a request for foreclosure or a notice of intent  7138
to foreclose with respect to a certificate parcel with the  7139
required payment within the certificate period or any extension  7140
of that period pursuant to division (C)(2) of section 5721.38 of  7141
the Revised Code, or within the period provided under division  7142
(A)(2) of this section, and during that time the certificate has  7143
not been voided under section 5721.381 of the Revised Code and  7144
the certificate parcel has not been redeemed or foreclosed upon,  7145
the certificate holder's lien against the parcel is canceled and  7146
the certificate is voided, subject to division (E)(2) of this  7147
section.  7148
       (2) In the case of any tax certificate purchased under  7149
section 5721.32 of the Revised Code or under section 5721.42 of  7150
the Revised Code by the holder of a certificate issued under  7151
section 5721.32 of the Revised Code prior to June 24, 2008, the  7152
county treasurer, upon application by the certificate holder,  7153
may sell to the certificate holder a new certificate extending  7154
the three-year period prescribed by division (E)(1) of this  7155
section, as that division existed prior to that date, to six  7156
years after the date shown on the original certificate as the  7157
date it was sold or any extension of that date.  7158
Am. S. B. No. 102  Page 251
As Passed by the Senate
       The county treasurer and the certificate holder shall  7159
negotiate the premium, in cash, to be paid for a new certificate  7160
sold under division (E)(2) of this section. If the county  7161
treasurer and certificate holder do not negotiate a mutually  7162
acceptable premium, the county treasurer and certificate holder  7163
may agree to engage a person experienced in the valuation of  7164
financial assets to appraise a fair premium for the new  7165
certificate. The certificate holder has the option to purchase  7166
the new certificate for the fair premium so appraised. Not less  7167
than one-half of the fee of the person so engaged shall be paid  7168
by the certificate holder requesting the new certificate; the  7169
remainder of the fee shall be paid from the proceeds of the sale  7170
of the new certificate. If the certificate holder does not  7171
purchase the new certificate for the premium so appraised, the  7172
certificate holder shall pay the entire fee. The county  7173
treasurer shall credit the remaining proceeds from the sale to  7174
the items of taxes, assessments, penalties, interest, and  7175
charges in the order in which they became due.  7176
       A certificate issued under division (E)(2) of this section  7177
vests in the certificate holder and its secured party, if any,  7178
the same rights, interests, privileges, and immunities as are  7179
vested by the original certificate under sections 5721.30 to  7180
5721.43 of the Revised Code. The certificate shall be issued in  7181
the same form as the form prescribed for the original  7182
certificate issued except for any modifications necessary, in  7183
the county treasurer's discretion, to reflect the extension  7184
under this division of the certificate holder's lien to six  7185
years after the date shown on the original certificate as the  7186
date it was sold or any extension of that date. The certificate  7187
holder may record a certificate issued under division (E)(2) of  7188
this section or memorandum thereof as provided in division (B)  7189
Am. S. B. No. 102  Page 252
As Passed by the Senate
of section 5721.35 of the Revised Code, and the county recorder  7190
shall index the certificate and record any subsequent  7191
cancellation of the lien as provided in that section. The sale  7192
of a certificate extending the lien under division (E)(2) of  7193
this section does not impair the right of redemption of the  7194
owner of record of the certificate parcel or of any other person  7195
entitled to redeem the property.  7196
       (3) If the holder of a certificate purchased under section  7197
5721.32, 5721.33, or 5721.42 of the Revised Code submits a  7198
notice of intent to foreclose to the county treasurer but fails  7199
to file a foreclosure action in a court of competent  7200
jurisdiction within the time specified in division (C)(2) of  7201
this section, the liens represented by all tax certificates  7202
respecting the certificate parcel held by that certificate  7203
holder, and for which the deadline for filing a notice of intent  7204
to foreclose has passed, are canceled and the certificates  7205
voided, and the certificate holder forfeits the payment of the  7206
amounts described in division (B)(2) of this section.  7207
       (F) With respect to tax certificates purchased under  7208
section 5721.32, 5721.33, or 5721.42 of the Revised Code, upon  7209
the delivery to the private attorney by the county treasurer of  7210
the certification provided for under division (C)(2) of this  7211
section, the private attorney shall institute a foreclosure  7212
proceeding under this division in the name of the certificate  7213
holder to enforce the holder's lien, in any court or board of  7214
revision with jurisdiction, unless the certificate redemption  7215
price is paid prior to the time a complaint is filed. The  7216
attorney shall prosecute the proceeding to final judgment and  7217
satisfaction, whether through sale of the property or the  7218
vesting of title and possession in the certificate holder or  7219
other disposition under sections 323.65 to 323.79 of the Revised  7220
Am. S. B. No. 102  Page 253
As Passed by the Senate
Code or as may otherwise be provided by law.  7221
       The foreclosure proceedings under this division, except as  7222
otherwise provided in this division, shall be instituted and  7223
prosecuted in the same manner as is provided by law for the  7224
foreclosure of mortgages on land, except that, if service by  7225
publication is necessary, such publication shall be made once a  7226
week for three consecutive weeks and the service shall be  7227
complete at the expiration of three weeks after the date of the  7228
first publication.  7229
       Any notice given under this division shall include the  7230
name of the owner of the parcel as last set forth in the records  7231
of the county recorder, the owner's last known mailing address,  7232
the address of the subject parcel if different from that of the  7233
owner, and a complete legal description of the subject parcel.  7234
In any county that has adopted a permanent parcel number system,  7235
such notice may include the permanent parcel number in addition  7236
to a complete legal description.  7237
       It is sufficient, having been made a proper party to the  7238
foreclosure proceeding, for the certificate holder to allege in  7239
such holder's complaint that the tax certificate has been duly  7240
purchased by the certificate holder, that the certificate  7241
redemption price is due and unpaid, that there is a lien against  7242
the property described in the tax certificate, and, if  7243
applicable, that the certificate holder desires to invoke the  7244
alternative redemption period prescribed in sections 323.65 to  7245
323.79 of the Revised Code, without setting forth in such  7246
holder's complaint any other special matter relating to the  7247
foreclosure proceeding. The complaint shall pray for an order  7248
directing the sheriff, or the bailiff if the complaint is filed  7249
in municipal court, to offer the property for sale in the manner  7250
Am. S. B. No. 102  Page 254
As Passed by the Senate
provided in section 5721.19 of the Revised Code or otherwise  7251
transferred according to any applicable procedures provided in  7252
sections 323.65 to 323.79 of the Revised Code, unless the  7253
complaint documents that the county auditor has determined that  7254
the true value of the certificate parcel is less than the  7255
certificate purchase price. In that case, the prayer of the  7256
complaint shall request that fee simple title to the property be  7257
transferred to and vested in the certificate holder free and  7258
clear of all subordinate liens.  7259
       In the foreclosure proceeding, the certificate holder may  7260
join in one action any number of tax certificates relating to  7261
the same owner. However, the decree for each tax certificate  7262
shall be rendered separately and any proceeding may be severed,  7263
in the discretion of the court or board of revision, for the  7264
purpose of trial or appeal. Except as may otherwise be provided  7265
in sections 323.65 to 323.79 of the Revised Code, upon  7266
confirmation of sale, the court or board of revision shall order  7267
payment of all costs related directly or indirectly to the tax  7268
certificate, including, without limitation, attorney's fees of  7269
the holder's attorney in accordance with section 5721.371 of the  7270
Revised Code. The tax certificate purchased by the certificate  7271
holder is presumptive evidence in all courts and boards of  7272
revision and in all proceedings, including, without limitation,  7273
at the trial of the foreclosure action, of the amount and  7274
validity of the taxes, assessments, charges, penalties by the  7275
court and added to such principal amount, and interest appearing  7276
due and unpaid and of their nonpayment.  7277
       (G) If a parcel is sold under this section, the officer  7278
who conducted the sale shall collect the recording fee from the  7279
purchaser at the time of the sale and, following confirmation of  7280
the sale, shall prepare and record the deed conveying the title  7281
Am. S. B. No. 102  Page 255
As Passed by the Senate
to the parcel to the purchaser.  7282
       Sec. 5722.01. As used in this chapter:  7283
       (A) "Electing subdivision" means a municipal corporation  7284
that has enacted an ordinance or a township or county that has  7285
adopted a resolution pursuant to section 5722.02 of the Revised  7286
Code for purposes of adopting and implementing the procedures  7287
set forth in sections 5722.02 to 5722.15 of the Revised Code. A  7288
county land reutilization corporation organized by a county and  7289
designated to act on behalf of the county pursuant to division  7290
(B) of section 5722.02 of the Revised Code shall be deemed the  7291
electing subdivision for all purposes of this chapter, except as  7292
otherwise expressly provided in this chapter.  7293
       (B) "County land reutilization corporation" means a county  7294
land reutilization corporation organized under Chapter 1724. of  7295
the Revised Code.  7296
       (C) (B) "Delinquent lands" and "delinquent vacant lands"  7297
have the same meanings has the same meaning as in section  7298
5721.01 of the Revised Code.  7299
       (C) "Electing subdivision" means a municipal corporation  7300
that has enacted an ordinance or a township or county that has  7301
adopted a resolution pursuant to section 5722.02 of the Revised  7302
Code for purposes of adopting and implementing the procedures  7303
set forth in sections 5722.02 to 5722.15 of the Revised Code. A  7304
county land reutilization corporation organized by a county and  7305
designated to act on behalf of the county pursuant to division  7306
(B) of section 5722.02 of the Revised Code shall be deemed the  7307
electing subdivision for the county establishing the corporation  7308
for all purposes of this chapter, except as otherwise expressly  7309
provided in this chapter.  7310
Am. S. B. No. 102  Page 256
As Passed by the Senate
        (D) "Land reutilization program" means the procedures and  7311
activities concerning the acquisition, management, and  7312
disposition of affected delinquent lands set forth in sections  7313
5722.02 to 5722.15 of the Revised Code and lands otherwise  7314
acquired by an electing subdivision, including a county land  7315
reutilization corporation.  7316
        (E) "Minimum bid," in the case of a sale of property  7317
foreclosed pursuant to section 323.25, sections 323.65 to  7318
323.79, or section 5721.18, or foreclosed and forfeited pursuant  7319
to section 5721.14 of the Revised Code, means a bid in an amount  7320
equal to the sum of the taxes, assessments, charges, penalties,  7321
and interest due and payable on the parcel subsequent to the  7322
delivery to the county prosecuting attorney of the delinquent  7323
land or delinquent vacant land tax certificate or master list of  7324
delinquent or delinquent vacant tracts containing the parcel,  7325
and prior to the transfer of the deed of the parcel to the  7326
purchaser following confirmation of sale, plus the costs of  7327
foreclosure or foreclosure and forfeiture proceedings against  7328
the property.  7329
        (F) "Nonproductive land" means any parcel of delinquent  7330
vacant land with respect to which a foreclosure and forfeiture  7331
proceeding pursuant to section 5721.14 of the Revised Code has  7332
been instituted; and any parcel of delinquent land with respect  7333
to which a foreclosure proceeding pursuant to section 323.25,  7334
sections 323.65 to 323.79, or division (A) or (B) of section  7335
5721.18 of the Revised Code has been instituted and to which one  7336
of the following criteria applies:  7337
        (1) There are no buildings or structures located on the  7338
land;  7339
        (2) The land is abandoned land as defined in section  7340
Am. S. B. No. 102  Page 257
As Passed by the Senate
323.65 of the Revised Code;  7341
        (3) None of the buildings or other structures located on  7342
the parcel are in the occupancy of any person, and the township  7343
or municipal corporation within whose boundaries the parcel is  7344
situated has instituted proceedings under section 505.86 or  7345
715.26 of the Revised Code, or Section 3 of Article XVIII, Ohio  7346
Constitution, for the removal or demolition of such buildings or  7347
other structures by the township or municipal corporation  7348
because of their insecure, unsafe, or structurally defective  7349
condition;  7350
        (4) None of the buildings or structures located on the  7351
parcel are in the occupancy of any person at the time the  7352
foreclosure proceeding is initiated, and the municipal  7353
corporation, county, township, or county land reutilization  7354
corporation determines that the parcel is eligible for  7355
acquisition through a land reutilization program.  7356
        (G) "Occupancy" means the actual, continuous, and  7357
exclusive use and possession of a parcel by a person having a  7358
lawful right to such use and possession.  7359
        (H) "Land within an electing subdivision's boundaries"  7360
does not include land within the boundaries of a municipal  7361
corporation, unless the electing subdivision is the municipal  7362
corporation or the municipal corporation adopts an ordinance  7363
that gives consent to the electing subdivision to include such  7364
land.  7365
        Sec. 5722.02. (A) Any municipal corporation, county, or  7366
township may elect to adopt and implement the procedures set  7367
forth in sections 5722.02 to 5722.15 of the Revised Code to  7368
facilitate the effective reutilization of nonproductive land  7369
Am. S. B. No. 102  Page 258
As Passed by the Senate
situated within its boundaries. Such election shall be made by  7370
ordinance in the case of a municipal corporation, and by  7371
resolution in the case of a county or township. The ordinance or  7372
resolution shall state that the existence of nonproductive land  7373
within its boundaries is such as to necessitate the  7374
implementation of a land reutilization program to foster either  7375
the return of such nonproductive land to tax revenue generating  7376
status or the devotion thereof to public use.  7377
       (B) Any county adopting a resolution under division (A) of  7378
this section may direct in the resolution that a county land  7379
reutilization corporation be organized under Chapter 1724. of  7380
the Revised Code to act on behalf of and cooperate with the  7381
county in exercising the powers and performing the duties of the  7382
county under this chapter. The powers extended to a county land  7383
reutilization corporation shall not be construed as a limitation  7384
on the powers granted to a county land reutilization corporation  7385
under Chapter 1724. of the Revised Code, but shall be construed  7386
as additional powers.  7387
       (C) An electing subdivision shall promptly deliver  7388
certified copies of such ordinance or resolution to the auditor,  7389
treasurer, and the prosecutor of each county in which the  7390
electing subdivision is situated. On and after the effective  7391
date of such ordinance or resolution, the foreclosure, sale,  7392
management, and disposition of all nonproductive land situated  7393
within the electing subdivision's boundaries shall be governed  7394
by the procedures set forth in sections 5722.02 to 5722.15 of  7395
the Revised Code, and, in the case of a county land  7396
reutilization corporation, as authorized under Chapter 1724. of  7397
the Revised Code. When a county adopts a resolution organizing a  7398
county land reutilization corporation pursuant to this chapter,  7399
the county shall deliver a copy of the resolution to the county  7400
Am. S. B. No. 102  Page 259
As Passed by the Senate
auditor, county treasurer, and county prosecuting attorney.  7401
       (D) A county, a county land reutilization corporation, and  7402
a municipal corporation or township may enter into an agreement  7403
to implement the procedures in sections 5722.02 to 5722.15 of  7404
the Revised Code within the boundaries of the municipal  7405
corporation or township if the county and the township or  7406
municipal corporation are electing subdivisions and the county  7407
has, by resolution, designated a county land reutilization  7408
corporation to act on its behalf under this chapter.  7409
       Any property acquired by a county land reutilization  7410
corporation in a transaction other than the tax foreclosure  7411
procedures in Chapter 323., 5721., or 5723. of the Revised Code  7412
shall be subject to a priority right of acquisition by a  7413
municipal corporation or township in which the property is  7414
located for a period of thirty days after the county land  7415
reutilization corporation first records the deed evidencing  7416
acquisition of such property with the county recorder. A  7417
municipal corporation or township claiming a priority right of  7418
acquisition shall file, and the county recorder shall record, an  7419
instrument evidencing such right within the thirty-day period.  7420
The instrument shall include the name and address of the  7421
applicable municipal corporation or township, the parcel or  7422
other identifying number and an affirmative statement by the  7423
municipal corporation or township that it intends to acquire the  7424
property. If the municipal corporation or township records such  7425
an instrument within the thirty-day period, then the priority  7426
right of acquisition shall be effective for a period of ninety  7427
days after the instrument is recorded. If the municipal  7428
corporation or township does not record the instrument  7429
expressing its intent to acquire the property or, if having  7430
timely recorded such instrument does not thereafter acquire and  7431
Am. S. B. No. 102  Page 260
As Passed by the Senate
record a deed within the ninety-day period following the  7432
recording of its intent to acquire the property, then the county  7433
land reutilization corporation may dispose of such property free  7434
and clear of any claim or interest of such municipal corporation  7435
or township. If a municipal corporation or township does not  7436
record an instrument of intent to acquire property within the  7437
thirty-day period, or if a municipal corporation or township,  7438
after timely recording an instrument of intent to acquire a  7439
parcel, does not thereafter acquire the parcel within ninety  7440
days and record a deed thereto with the county recorder, the  7441
municipal corporation or township has no statutory, legal, or  7442
equitable claim or estate in property acquired by the county  7443
land reutilization corporation. This section shall not be  7444
construed to constitute an exception to free and clear title to  7445
the property held by a county land reutilization corporation or  7446
any of its subsequent transferees, or to preclude a county land  7447
reutilization corporation and any municipal corporation or  7448
township from entering into an agreement that disposes of  7449
property on terms to which they may thereafter mutually agree.  7450
       Sec. 5722.03. (A) On and after the effective date of an  7451
ordinance or resolution adopted pursuant to section 5722.02 of  7452
the Revised Code, nonproductive land within an electing  7453
subdivision's boundaries that the subdivision wishes to acquire  7454
and that has either been advertised and offered for sale or is  7455
otherwise available for acquisition pursuant to a foreclosure  7456
proceeding as provided in section 323.25, sections 323.65 to  7457
323.79, or section 5721.18 of the Revised Code, but is not sold  7458
for want of a minimum bid, shall be sold or transferred to the  7459
electing subdivision in the manner set forth in this section or  7460
sections 323.65 to 323.79 of the Revised Code.  7461
       (B) Upon receipt of an ordinance or resolution under  7462
Am. S. B. No. 102  Page 261
As Passed by the Senate
section 5722.02 of the Revised Code, the county prosecuting  7463
attorney shall compile and deliver to the electing subdivision a  7464
list of all delinquent land within the electing subdivision with  7465
respect to which a foreclosure proceeding pursuant to section  7466
323.25, sections 323.65 to 323.79, or section 5721.18 of the  7467
Revised Code has been instituted and is pending. The prosecuting  7468
attorney shall notify the electing subdivision of the identity  7469
of all delinquent land within the subdivision whenever a  7470
foreclosure proceeding pursuant to section 323.25, sections  7471
323.65 to 323.79, or section 5721.18 of the Revised Code is  7472
commenced with respect to that land.  7473
       (C) The electing subdivision shall select from such lists  7474
the delinquent lands that constitute nonproductive lands that it  7475
wishes to acquire, and shall notify the prosecuting attorney of  7476
its selection prior to the advertisement and sale of the  7477
nonproductive lands pursuant to such a foreclosure proceeding,  7478
or as otherwise provided in sections 323.65 to 323.79 of the  7479
Revised Code. Notwithstanding the sales price provisions to the  7480
contrary in division (A) of section 323.28 or in divisions (A)  7481
(1) and (C) of section 5721.19 of the Revised Code, selected  7482
nonproductive lands subject to a foreclosure proceeding pursuant  7483
to section 323.25, sections 323.65 to 323.79, or section 5721.18  7484
of the Revised Code that require a sale shall be advertised for  7485
sale and be sold, without appraisal, for not less than the  7486
amount determined under division (A)(1) of section 323.28 or  7487
sections 323.65 to 323.79 of the Revised Code in the case of  7488
selected nonproductive lands subject to a foreclosure proceeding  7489
pursuant to section 323.25 or sections 323.65 to 323.79 of the  7490
Revised Code, or the amount determined under division (A)(2) of  7491
section 5721.19 in the case of selected nonproductive lands  7492
subject to a foreclosure proceeding pursuant to section 5721.18  7493
Am. S. B. No. 102  Page 262
As Passed by the Senate
of the Revised Code, or as prescribed in sections 323.65 to  7494
323.79 of the Revised Code. Except as otherwise authorized in  7495
section 323.78 of the Revised Code, all nonproductive lands so  7496
selected, when advertised for sale pursuant to a foreclosure  7497
proceeding, shall be advertised separately from the  7498
advertisement applicable to other delinquent lands.  7499
Notwithstanding division (A) of section 5721.191 of the Revised  7500
Code, the minimum amount for which selected nonproductive lands  7501
subject to a foreclosure proceeding pursuant to section 5721.18  7502
of the Revised Code will be sold, as specified in the  7503
advertisement for sale, shall equal the sum of the taxes,  7504
assessments, charges, penalties, interest, and costs due on the  7505
parcel as determined under division (A)(2) of section 5721.19 of  7506
the Revised Code. Notwithstanding provisions to the contrary in  7507
division (A) of section 323.28 of the Revised Code, the minimum  7508
amount for which selected nonproductive lands subject to a  7509
foreclosure proceeding pursuant to section 323.25 of the Revised  7510
Code will be sold, as specified in the advertisement for sale,  7511
shall equal the amount specified in division (A)(1) of section  7512
323.28 of the Revised Code. The advertisement relating to the  7513
selected nonproductive lands also shall include a statement that  7514
the lands have been determined by the electing subdivision to be  7515
nonproductive lands and that, if at a foreclosure sale no bid  7516
for the appropriate amount specified in this division is  7517
received, such lands shall be sold or transferred to the  7518
electing subdivision.  7519
       (D) If any nonproductive land selected by an electing  7520
subdivision is advertised and offered for sale at one sale  7521
pursuant to this section but is not sold for want of a minimum  7522
bid, the electing subdivision that selected the nonproductive  7523
land shall be deemed to have submitted the winning bid at such  7524
Am. S. B. No. 102  Page 263
As Passed by the Senate
sale, and the land is deemed sold to the electing subdivision  7525
for no consideration other than the amounts charged under  7526
divisions (E) and (F) of this section. If both a county and a  7527
township within that county have adopted a resolution pursuant  7528
to section 5722.02 of the Revised Code and both subdivisions  7529
select the same parcel or parcels of land, the subdivision that  7530
first notifies the prosecuting attorney of such selection shall  7531
be the electing subdivision deemed to have submitted the winning  7532
bid under this division. If a municipal corporation and a county  7533
land reutilization corporation select the same parcel or parcels  7534
of land, the municipal corporation shall be deemed the winning  7535
bidder under this division. The officer conducting the sale  7536
shall announce the bid of the electing subdivision at the sale  7537
and shall report the proceedings to the court or board of  7538
revision for confirmation of sale.  7539
       (E) Upon the sale or transfer of any nonproductive land to  7540
an electing subdivision, the county auditor shall charge the  7541
costs, as determined by the court or board of revision, incurred  7542
in the foreclosure proceeding instituted under section 323.25,  7543
sections 323.65 to 323.79, or section 5721.18 of the Revised  7544
Code and applicable to the nonproductive land to the taxing  7545
districts, including the electing subdivision, in direct  7546
proportion to their interest in the taxes, assessments, charges,  7547
penalties, and interest on the nonproductive land due and  7548
payable at the time the land was sold pursuant to the  7549
foreclosure proceeding. The interest of each taxing district in  7550
the taxes, assessments, charges, penalties, and interest on the  7551
nonproductive land shall bear the same proportion to the amount  7552
of those taxes, assessments, charges, penalties, and interest  7553
that the amount of taxes levied by each district against the  7554
nonproductive land in the preceding tax year bears to the taxes  7555
Am. S. B. No. 102  Page 264
As Passed by the Senate
levied by all such districts against the nonproductive land in  7556
the preceding tax year. If the electing subdivision is a county  7557
land reutilization corporation and the nonproductive land is  7558
sold or transferred to the corporation, the corporation shall be  7559
deemed to have the proportionate interest of the county on whose  7560
behalf it has been designated and organized in the taxes,  7561
assessments, charges, penalties, and interest on the  7562
nonproductive land in that county. In making a semiannual  7563
apportionment of funds, the auditor shall retain at the next  7564
apportionment the amount charged to each such taxing district,  7565
except that in the case of nonproductive land sold or  7566
transferred to a county land reutilization corporation, the  7567
auditor shall provide an invoice to the corporation for the  7568
amount charged to it. The costs retained by the auditor shall be  7569
deposited to the credit of the county treasurer's delinquent tax  7570
and assessment collection fund and the county prosecutor's  7571
delinquent tax and assessment collection fund under section  7572
321.261 of the Revised Code to reimburse the treasurer and  7573
prosecutor according to actual identified and advanced costs  7574
expended by the prosecutor or treasurer, equally, or in  7575
proportion to the percentage that each of their costs bears to  7576
the total costs.  7577
       (F) The officer conducting the sale shall execute and file  7578
for recording a deed conveying title to the land upon the filing  7579
of the entry of the confirmation of sale, unless the  7580
nonproductive land is redeemed under section 323.31 or 5721.18  7581
of the Revised Code. If the alternative redemption period  7582
applies under section 323.78 of the Revised Code, the officer  7583
shall not execute the deed and file it for recording until the  7584
alternative redemption period expires. In either case, once the  7585
deed has been recorded, the officer shall deliver the deed to  7586
Am. S. B. No. 102  Page 265
As Passed by the Senate
the electing subdivision; thereupon, title to the land is  7587
incontestable in the electing subdivision and free and clear of  7588
all liens and encumbrances, except those easements and covenants  7589
of record running with the land and created prior to the time at  7590
which the taxes or assessments, for the nonpayment of which the  7591
land is sold or transferred at foreclosure, became due and  7592
payable.  7593
       When title to a parcel of land upon which a lien has been  7594
placed under section 715.261, 743.04, or 6119.06 of the Revised  7595
Code is transferred to a county land reutilization corporation  7596
under this section, the lien on the parcel shall be extinguished  7597
if the lien is for costs or charges that were incurred before  7598
the date of the transfer to the corporation and if the  7599
corporation did not incur the costs or charges, regardless of  7600
whether the lien was attached or the costs or charges were  7601
certified before the date of transfer. In such a case, the  7602
corporation and its successors in title shall take title to the  7603
property free and clear of any such lien and shall be immune  7604
from liability in any action to collect such costs or charges.  7605
       If a county land reutilization corporation takes title to  7606
property under this chapter before any costs or charges have  7607
been certified or any lien has been placed with respect to the  7608
property under section 715.261, 743.04, or 6119.06 of the  7609
Revised Code, the corporation shall be deemed a bona fide  7610
purchaser for value without knowledge of such costs or lien,  7611
regardless of whether the corporation had actual or constructive  7612
knowledge of the costs or lien, and any such lien shall be void  7613
and unenforceable against the corporation and its successors in  7614
title.  7615
       At the time of the sale or transfer, the officer shall  7616
Am. S. B. No. 102  Page 266
As Passed by the Senate
collect and the electing subdivision shall pay the fee required  7617
by law for transferring and recording of deeds. In accordance  7618
with section 1724.10 317.32 of the Revised Code, an electing  7619
subdivision that is a county land reutilization corporation  7620
shall not be required to pay any such recording fee.  7621
       The title is not invalid because of any irregularity,  7622
informality, or omission of any proceedings under section  7623
323.25, sections 323.65 to 323.79, this chapter, or Chapter  7624
5721. of the Revised Code, or in any processes of taxation, if  7625
such irregularity, informality, or omission does not abrogate  7626
any provision of such chapters for notice to record holders of  7627
title, lien, or mortgage to, or other interests in, the  7628
foreclosed lands.  7629
       Sec. 5722.031. (A) If, in any foreclosure proceeding  7630
initiated under section 323.25, sections 323.65 to 323.79, or  7631
section 5721.18 of the Revised Code, a county board of revision,  7632
court of common pleas, or municipal court issues a decree of  7633
foreclosure, order of sale, order of transfer, or confirmation  7634
of sale under section 5722.03 of the Revised Code that transfers  7635
a delinquent parcel to an electing subdivision, the electing  7636
subdivision may file a petition with the board or court to  7637
vacate the decree, order, or confirmation of sale on the basis  7638
that such electing subdivision does not wish to acquire the  7639
parcel or for any other reason. The electing subdivision may  7640
file such a petition notwithstanding any prior request by the  7641
electing subdivision or a party acting on behalf of the electing  7642
subdivision to acquire the parcel.  7643
       If the electing subdivision files the petition within  7644
sixty days after the journalization of the decree, order, or  7645
confirmation of sale, the board or court shall vacate the  7646
Am. S. B. No. 102  Page 267
As Passed by the Senate
decree, order, or confirmation of sale. If the electing  7647
subdivision files the petition more than sixty days after the  7648
journalization of the decree, order, or confirmation of sale,  7649
the board or court may vacate the decree, order, or confirmation  7650
of sale at its discretion utilizing standards of review  7651
prescribed in or consistent with Civil Rule 60.  7652
       (B) An electing subdivision that files a petition under  7653
division (A) of this section shall not be required to intervene  7654
in the proceeding to which the petition relates, but shall file  7655
the petition in the same manner as would a party to the action.  7656
Upon filing the petition, the electing subdivision shall serve  7657
notice of the petition upon all parties to the action, except  7658
any party that previously failed to answer, plead, or appear in  7659
the proceeding as required in Civil Rule 12 or that is deemed to  7660
be in default under division (D) of section 323.69 of the  7661
Revised Code.  7662
       (C) Upon the vacation of a decree, order, or confirmation  7663
of sale under division (A) of this section, the court of common  7664
pleas, municipal court, or board of revision shall reinstate the  7665
proceeding and schedule any further hearing or disposition  7666
required by law. The court or board shall not issue any further  7667
decree, order, or confirmation of sale transferring the  7668
delinquent parcel to the electing subdivision unless the  7669
electing subdivision petitions the court or board to acquire the  7670
parcel under sections 323.28, 323.74, 323.78, 5721.19, or  7671
5722.03 of the Revised Code at least seven days before a  7672
scheduled final hearing or sale of the parcel pursuant to the  7673
proceeding. In such a case, the electing subdivision shall not  7674
file, and the court or board shall not approve, any subsequent  7675
petition to vacate a decree, order, or confirmation of sale  7676
transferring the parcel to the electing subdivision.  7677
Am. S. B. No. 102  Page 268
As Passed by the Senate
       Sec. 5722.04. (A) Upon receipt of an ordinance or  7678
resolution adopted pursuant to section 5722.02 of the Revised  7679
Code, the county auditor shall deliver to the electing  7680
subdivision a list of all delinquent lands within an electing  7681
subdivision's boundaries that have been forfeited to the state  7682
pursuant to section 5723.01 of the Revised Code and thereafter  7683
shall notify the electing subdivision of any additions to or  7684
deletions from such list.  7685
       The electing subdivision shall select from such lists the  7686
forfeited lands that constitute nonproductive lands that the  7687
subdivision wishes to acquire, and shall notify the county  7688
auditor of its selection prior to the advertisement and sale of  7689
such lands. Notwithstanding the sales price provisions of  7690
division (A)(1) of section 5723.06 of the Revised Code, the  7691
selected nonproductive lands shall be advertised for sale and be  7692
sold to the highest bidder for an amount at least sufficient to  7693
pay the amount determined under division (A)(2) (A)(1)(b) of  7694
section 5721.16 5723.06 of the Revised Code. All nonproductive  7695
lands forfeited to the state and selected by an electing  7696
subdivision, when advertised for sale pursuant to the relevant  7697
procedures set forth in Chapter 5723. of the Revised Code, shall  7698
be advertised separately from the advertisement applicable to  7699
other forfeited lands. The advertisement relating to the  7700
selected nonproductive lands also shall include a statement that  7701
the lands have been selected by the electing subdivision as  7702
nonproductive lands that it wishes to acquire and that, if at  7703
the forfeiture sale no bid for the sum of the taxes,  7704
assessments, charges, penalties, interest, and costs due on the  7705
parcel as determined under division (A)(1)(a) (A)(1)(b) of  7706
section 5723.06 of the Revised Code is received, the lands shall  7707
be sold to the electing subdivision.  7708
Am. S. B. No. 102  Page 269
As Passed by the Senate
       (B) If any nonproductive land that has been forfeited to  7709
the state and selected by an electing subdivision is advertised  7710
and offered for sale by the auditor pursuant to Chapter 5723. of  7711
the Revised Code, but no minimum bid is received, the electing  7712
subdivision shall be deemed to have submitted the winning bid,  7713
and the land is deemed sold to the electing subdivision for no  7714
consideration other than the fee charged under division (C) of  7715
this section. If both a county and a township in that county  7716
have adopted a resolution pursuant to section 5722.02 of the  7717
Revised Code and both subdivisions select the same parcel or  7718
parcels of land, the electing subdivision deemed to have  7719
submitted the winning bid under this division shall be  7720
determined pursuant to division (D) of section 5722.03 of the  7721
Revised Code.  7722
       The auditor shall announce the bid at the sale and shall  7723
declare the selected nonproductive land to be sold to the  7724
electing subdivision. The auditor shall deliver to the electing  7725
subdivision a certificate of sale.  7726
       (C) On the returning of the certificate of sale to the  7727
auditor, the auditor shall execute and file for recording a deed  7728
conveying title to the selected nonproductive land and, once the  7729
deed has been recorded, deliver it to the electing subdivision.  7730
Thereupon, all previous title is extinguished, and the title in  7731
the electing subdivision is incontestable and free and clear  7732
from all liens and encumbrances, except taxes and special  7733
assessments that are not due at the time of the sale and any  7734
easements and covenants of record running with the land and  7735
created prior to the time at which the taxes or assessments, for  7736
the nonpayment of which the nonproductive land was forfeited,  7737
became due and payable.  7738
Am. S. B. No. 102  Page 270
As Passed by the Senate
       When title to a parcel of land upon which a lien has been  7739
placed under section 715.261, 743.04, or 6119.06 of the Revised  7740
Code is transferred to a county land reutilization corporation  7741
under this section, the lien on the parcel shall be extinguished  7742
if the lien is for costs or charges that were incurred before  7743
the date of the transfer to the corporation and if the  7744
corporation did not incur the costs or charges, regardless of  7745
whether the lien was attached or the costs or charges were  7746
certified before the date of transfer. In such a case, the  7747
corporation and its successors in title shall take title to the  7748
property free and clear of any such lien and shall be immune  7749
from liability in any action to collect such costs or charges.  7750
       If a county land reutilization corporation takes title to  7751
property before any costs or charges have been certified or any  7752
lien has been placed with respect to the property under section  7753
715.261, 743.04, or 6119.06 of the Revised Code, the corporation  7754
shall be deemed a bona fide purchaser for value without  7755
knowledge of such costs or lien, regardless of whether the  7756
corporation had actual or constructive knowledge of the costs or  7757
lien, and any such lien shall be void and unenforceable against  7758
the corporation and its successors in title.  7759
       At the time of the sale, the auditor shall collect and the  7760
electing subdivision shall pay the fee required by law for  7761
transferring and recording of deeds.  7762
       Upon delivery of a deed conveying any nonproductive land  7763
to an electing subdivision, the county auditor shall charge all  7764
costs incurred in any proceeding instituted under section  7765
5721.14 or 5721.18 of the Revised Code or incurred as a result  7766
of the forfeiture and sale of the nonproductive land to the  7767
taxing districts, including the electing subdivision, in direct  7768
Am. S. B. No. 102  Page 271
As Passed by the Senate
proportion to their interest in the taxes, assessments, charges,  7769
interest, and penalties on the nonproductive land due and  7770
payable at the time the land was sold at the forfeiture sale.  7771
The interest of each taxing district in the taxes, assessments,  7772
charges, penalties, and interest on the nonproductive land shall  7773
bear the same proportion to the amount of those taxes,  7774
assessments, charges, penalties, and interest that the amount of  7775
taxes levied by each district against the nonproductive land in  7776
the preceding tax year bears to the taxes levied by all such  7777
districts against the nonproductive land in the preceding tax  7778
year. If the electing subdivision is a county land reutilization  7779
corporation and the nonproductive land is sold or transferred to  7780
the corporation, the corporation shall be deemed to have the  7781
proportionate interest of the county designating or organizing  7782
such corporation in the taxes, assessments, charges, penalties,  7783
and interest on the nonproductive land in the county. In making  7784
a semiannual apportionment of funds, the auditor shall retain at  7785
the next apportionment the amount charged to each such taxing  7786
district, except that in the case of nonproductive land conveyed  7787
to a county land reutilization corporation the auditor shall  7788
invoice the corporation the amount charged to it.  7789
       (D) If no political subdivision has requested to purchase  7790
a parcel of land at a foreclosure sale, any lands otherwise  7791
forfeited to the state for want of a bid at the foreclosure sale  7792
may, upon the request of a county land reutilization  7793
corporation, be transferred directly without cost to the  7794
corporation without appraisal or public bidding.  7795
       Sec. 5722.05. Whenever nonproductive land is sold or  7796
transferred under section 323.65 to 323.79, 5721.19, 5722.03 or,  7797
5722.04, or 5723.04 of the Revised Code to an electing  7798
subdivision, no action shall be commenced, nor shall any defense  7799
Am. S. B. No. 102  Page 272
As Passed by the Senate
be asserted, after one year from the date the deed conveying  7800
such land to the electing subdivision is filed for record, to  7801
question the validity of the title vested in the electing  7802
subdivision by such sale or transfer for any irregularity,  7803
informality, or omission in the proceedings relative to the  7804
foreclosure, forfeiture, or sale, or transfer of such  7805
nonproductive land to the electing subdivision.  7806
       Sec. 5722.06. An electing subdivision, other than a county  7807
land reutilization corporation, shall assume possession and  7808
control of any nonproductive land acquired by it under section  7809
5722.03, 5722.04, or 5722.10 of the Revised Code and any other  7810
land it acquires from whatever source acquired as a part of its  7811
land reutilization program. The electing subdivision shall hold  7812
and administer such property in a governmental capacity for the  7813
benefit of itself and of other taxing districts having an  7814
interest in the taxes, assessments, charges, interest, and  7815
penalties due and owing thereon at the time of the property's  7816
acquisition by the electing subdivision. In its administration  7817
of such nonproductive land as a part of a land reutilization  7818
program, the electing subdivision shall:  7819
       (A) Manage, maintain, and protect, or temporarily use for  7820
a public purpose such land in such manner as it deems  7821
appropriate;  7822
       (B) Compile and maintain a written inventory of all such  7823
land. The inventory shall be available for public inspection and  7824
distribution at all times.  7825
       (C) Study, analyze, and evaluate potential, present, and  7826
future uses for such land which would provide for the effective  7827
reutilization of the nonproductive land;  7828
Am. S. B. No. 102  Page 273
As Passed by the Senate
       (D) Plan for, and use its best efforts to consummate, the  7829
sale or other disposition of such land at such times and upon  7830
such terms and conditions as it deems appropriate to the  7831
fulfillment of the purposes and objectives of its land  7832
reutilization program;  7833
       (E) (D) Establish and maintain records and accounts  7834
reflecting all transactions, expenditures, and revenues relating  7835
to its land reutilization program, including separate  7836
itemizations of all transactions, expenditures, and revenues  7837
concerning each individual parcel of real property acquired as a  7838
part of such program.  7839
       A county land reutilization corporation acquiring title to  7840
lands under section 5722.03, 5722.04, or 5722.10, 5723.01, or  7841
5723.04 of the Revised Code, and to any other land it acquires  7842
from whatever source acquired as a part of its land  7843
reutilization program, shall maintain, operate, hold, transact,  7844
and dispose of such land as provided in its plan and pursuant to  7845
its purposes under Chapter 1724. of the Revised Code.  7846
       Sec. 5722.07. As used in this section, "fair market value"  7847
means the appraised value of the nonproductive land made with  7848
reference to such redevelopment and reutilization restrictions  7849
as may be imposed by the electing subdivision as a condition of  7850
sale or as may be otherwise applicable to such land.  7851
       An electing subdivision may, without appraisal or  7852
competitive bidding, sell any land acquired by it as a part of  7853
its land reutilization program at such times, to such persons,  7854
and upon such terms and conditions, and subject to such  7855
restrictions and covenants as it deems necessary or appropriate  7856
to assure promote the land's effective reutilization. Except  7857
with respect to a sale by or to a county land reutilization  7858
Am. S. B. No. 102  Page 274
As Passed by the Senate
corporation, such land shall be sold at not less than its fair  7859
market value. However, except with respect to land held by a  7860
county land reutilization corporation, upon the approval of the  7861
legislative authorities of those taxing districts entitled to  7862
share in the proceeds from the sale thereof, the   An electing  7863
subdivision may either retain such land for devotion by it to  7864
land reutilization purposes or public use, or sell, lease, or  7865
otherwise transfer any such land to another a political  7866
subdivision for the devotion to public use by such political  7867
subdivision for a consideration less than fair market value,  7868
another electing subdivision, or any other person with or  7869
without consideration and without reference to fair market value  7870
in order to promote the land's effective reutilization.  7871
       Whenever an electing subdivision sells any land acquired  7872
as part of its land reutilization program for an amount equal to  7873
or greater than fair market value, it shall execute and deliver  7874
all agreements and instruments incident thereto. The electing  7875
subdivision may execute and deliver all agreements and  7876
instruments without procuring any approval, consent, conveyance,  7877
or other instrument from any other person or entity, including  7878
the other taxing districts entitled to share in the proceeds  7879
from the sale thereof.  7880
       An electing subdivision may, for purposes of land  7881
disposition, consolidate, assemble, or subdivide individual  7882
parcels of land acquired as part of its land reutilization  7883
program.  7884
       Sec. 5722.08. When an any electing subdivision, other than  7885
a county land reutilization corporation, sells any land acquired  7886
as a part of its land reutilization program, the proceeds from  7887
such sale shall be applied and distributed in the following  7888
Am. S. B. No. 102  Page 275
As Passed by the Senate
order without reporting or accounting to the taxing districts:  7889
       (A) To the electing subdivision in reimbursement of its  7890
expenses incurred on account of the acquisition, administration,  7891
management, maintenance, and disposition of such land, and such  7892
other expenses of the land reutilization program as the electing  7893
subdivision may apportion to such land;  7894
       (B) To the county treasurer to reimburse those taxing  7895
districts to which the county auditor charged the costs of  7896
foreclosure pursuant to section 5722.03 of the Revised Code, or  7897
costs of forfeiture pursuant to section 5722.04 of the Revised  7898
Code. If the proceeds of the sale of the nonproductive lands,  7899
after making the payment required under this division, are not  7900
sufficient to reimburse the full amounts charged to taxing  7901
districts as costs under section 5722.03 or 5722.04 of the  7902
Revised Code, the balance of the proceeds shall be used to  7903
reimburse the taxing districts in the same proportion as the  7904
costs were charged.  7905
       (C) To the county treasurer for distribution to the taxing  7906
districts charged costs under section 5722.03 or 5722.04 of the  7907
Revised Code, in the same proportion as they were charged costs  7908
by the county auditor, an amount representing both of the  7909
following:  7910
       (1) The taxes, assessments, charges, penalties, and  7911
interest due and owing on such land as of the date of  7912
acquisition by the electing subdivision;  7913
       (2) The taxes, assessments, charges, penalties, and  7914
interest that would have been due and payable with respect to  7915
such land from such date of acquisition were such land not  7916
exempt from taxation pursuant to section 5722.11 of the Revised  7917
Am. S. B. No. 102  Page 276
As Passed by the Senate
Code.  7918
        (D) The balance, if any, to be retained by the electing  7919
subdivision for application to the payment of costs and expenses  7920
of its land reutilization program.  7921
        All proceeds from the sale of lands held by a county land  7922
reutilization corporation shall be retained by the county land  7923
reutilization corporation for the purposes for which it was  7924
organized without further reporting or accounting to the taxing  7925
districts.electing subdivision to be used for land reutilization  7926
purposes, public purposes, and, in the case of county land  7927
reutilization corporations, any purpose enumerated in Chapter  7928
1724. of the Revised Code.  7929
        Sec. 5722.10. An electing subdivision may accept a  7930
conveyance in lieu of foreclosure of delinquent land from the  7931
owners thereof of the delinquent land, regardless of whether a  7932
tax foreclosure has been filed against the delinquent land. Such  7933
conveyance may only be accepted with the consent of the county  7934
auditor acting as the agent of the state pursuant to section  7935
5721.09 of the Revised Code. If an electing subdivision or  7936
county land reutilization corporation certifies to the auditor  7937
in writing that the delinquent land is abandoned land as defined  7938
in section 323.65 of the Revised Code, the auditor shall consent  7939
to the conveyance. Such consent shall be given regardless of  7940
whether there exists any liens, encumbrances, or other interests  7941
of record on the abandoned delinquent land, except that upon  7942
such conveyance, the liens, encumbrances, or other interests of  7943
record shall remain with the land as conveyed to the electing  7944
subdivision or county land reutilization corporation. If the  7945
electing subdivision or county land reutilization corporation  7946
does not certify to the auditor in writing that the delinquent  7947
Am. S. B. No. 102  Page 277
As Passed by the Senate
land is abandoned land, the auditor may consent to the  7948
conveyance for any reason authorized in this chapter. The owners  7949
or the electing municipal corporation or township subdivision  7950
shall pay all expenses incurred by the county in connection with  7951
any foreclosure or foreclosure and forfeiture proceeding filed  7952
pursuant to section 323.25, sections 323.65 to 323.79, or  7953
section 5721.18 or 5721.14 of the Revised Code relative to such  7954
land. When the electing subdivision is the county or county land  7955
reutilization corporation acting on behalf of a county, it may  7956
require the owner to pay the expenses. The owner shall present  7957
the electing subdivision with evidence satisfactory to the  7958
subdivision that it will obtain by such conveyance fee simple  7959
title to such delinquent land. Unless otherwise agreed to by the  7960
electing subdivision accepting the conveyance, the title shall  7961
be free and clear of all liens and encumbrances, except such  7962
easements and covenants of record running with the land as were  7963
created prior to the time of the conveyance and delinquent  7964
taxes, assessments, penalties, interest, and charges, and taxes  7965
and special assessments that are a lien on the real property at  7966
the time of the conveyance. Any costs, charges, or liens that  7967
have been assessed, certified, or placed under section 715.261,  7968
743.04, or 6119.06 of the Revised Code with respect to real  7969
property acquired by or transferred to a county land  7970
reutilization corporation under this section shall, at the time  7971
of the conveyance to the corporation, be extinguished and of no  7972
force and effect as against the corporation, its successors, or  7973
its assignees, provided that the lien is for charges or costs  7974
that were incurred before the date of transfer to the  7975
corporation and that were not incurred by the corporation.  7976
       Real property acquired by an electing subdivision under  7977
this section shall not be subject to foreclosure or forfeiture  7978
Am. S. B. No. 102  Page 278
As Passed by the Senate
under Chapter 5721. or 5723. of the Revised Code. The sale or  7979
other transfer, as authorized by section 5722.07 of the Revised  7980
Code, of real property acquired under this section shall  7981
extinguish the lien on the title for all taxes, assessments,  7982
penalties, interest, and charges delinquent at the time of the  7983
conveyance of the delinquent land to the electing subdivision  7984
The conveyance of real property under this section shall  7985
extinguish all liens on the title for taxes, assessments,  7986
penalties, interest, and charges at the time of the conveyance  7987
of the delinquent land to the electing subdivision.  7988
       Sec. 5722.11. All lands acquired and held by an electing  7989
subdivision pursuant to this chapter shall be deemed real  7990
property used for a public purpose and, notwithstanding section  7991
5709.08 of the Revised Code, shall be exempt from taxation until  7992
sold. An exemption authorized under this section shall commence  7993
on the day title to the property is transferred to the electing  7994
subdivision and shall continue while title is held by the  7995
electing subdivision. The exemption shall end on the last day of  7996
the tax year in which the instrument transferring title from the  7997
electing subdivision to an owner whose use of the property does  7998
not qualify for an exemption pursuant to any other section of  7999
the Revised Code is recorded. If the title to the property is  8000
transferred to the electing subdivision and from the electing  8001
subdivision in the same tax year, then the exemption shall  8002
continue to the end of that tax year. The entire amount of taxes  8003
that are a lien but not yet determined, assessed, and levied for  8004
the tax year in which title is transferred to the electing  8005
subdivision shall be remitted by the county auditor.  8006
       Sec. 5722.14. If nonproductive land is subsequently  8007
included within an impacted cities project, as defined in  8008
section 1728.01 of the Revised Code, taxes on the land in the  8009
Am. S. B. No. 102  Page 279
As Passed by the Senate
base period of the year immediately preceding the initial  8010
acquisition, as provided in section 1728.111 of the Revised  8011
Code, shall be determined by applying the land valuation as it  8012
existed in either the year preceding such initial acquisition,  8013
or in the next succeeding year after such nonproductive land is  8014
sold pursuant to section 5722.07 or 5722.13 of the Revised Code,  8015
whichever valuation is greater.  8016
        This section does not apply to nonproductive land acquired  8017
and held by a county land reutilization corporation.  8018
        Sec. 5722.15. (A) When an electing subdivision purchases  8019
acquires nonproductive land under section sections 323.65 to  8020
323.79, 5722.03 or, 5722.04, 5722.10, or 5723.04 of the Revised  8021
Code, the county auditor shall remove from the auditor's tax  8022
lists and duplicates all taxes, assessments, charges, penalties,  8023
and interest that are due and payable on the land at the time of  8024
the sale acquisition in the same manner as if the property had  8025
been sold to any other buyer at the foreclosure or forfeiture  8026
sale.  8027
        (B) The county auditor shall certify to an electing  8028
subdivision, other than a county land reutilization corporation,  8029
that purchases nonproductive land under section 5722.03 or  8030
5722.04 of the Revised Code a record of all of the taxes,  8031
assessments, charges, interest, and penalties that were due on  8032
the parcel at the time of the sale; the taxing districts to  8033
which they were owed; and the proportion of that amount that was  8034
owed to each taxing district. Except with respect to a county  8035
land reutilization corporation, the certification shall be used  8036
by such an electing subdivision in distributing the proceeds of  8037
any sale of the land in accordance with division (C)(1) of  8038
section 5722.08 of the Revised Code.  8039
Am. S. B. No. 102  Page 280
As Passed by the Senate
       Sec. 5722.21. (A) As used in this section:  8040
       (1) "Eligible delinquent land" means delinquent land or  8041
delinquent vacant land, as defined in section 5721.01 of the  8042
Revised Code, included in a delinquent tax list or delinquent  8043
vacant land tax list that has been certified delinquent within  8044
the meaning of section 5721.03 of the Revised Code, excluding  8045
any certificate parcel as defined in section 5721.30 of the  8046
Revised Code.  8047
       (2) "Delinquent taxesTaxes" means the cumulative amount of  8048
unpaid taxes, assessments, recoupment charges, penalties, and  8049
interest charged against eligible delinquent land that became  8050
delinquent, including taxes that are a lien but not yet  8051
determined, assessed, and levied, before transfer of title to a  8052
county, municipal corporation, township, or county land  8053
reutilization corporation under this section.  8054
       (3) "Foreclosure costs" means the sum of all costs or  8055
other charges of publication, service of notice, prosecution, or  8056
other proceedings against the land under sections 323.25 to  8057
323.28, 323.65 to 323.79, or Chapter 5721. of the Revised Code  8058
as may pertain to delinquent land or be fairly apportioned to it  8059
by the county treasurer.  8060
       (4) "Tax foreclosure sale" means a sale of delinquent land  8061
pursuant to foreclosure proceedings under sections 323.25 to  8062
323.28, 323.65 to 323.79, or section 5721.14 or 5721.18 of the  8063
Revised Code.  8064
       (5) "Taxing authority" means the legislative authority of  8065
any taxing unit, as defined in section 5705.01 of the Revised  8066
Code, in which is located a parcel of eligible delinquent land  8067
acquired or to be acquired by a county, municipal corporation,  8068
Am. S. B. No. 102  Page 281
As Passed by the Senate
township, or county land reutilization corporation in which a  8069
declaration under division (B) of this section is in effect.  8070
       (B) The legislative authority of a municipal corporation  8071
may declare by ordinance, or a board of county commissioners, a  8072
board of township trustees, or the board of directors of a  8073
county land reutilization corporation may declare by resolution,  8074
that it is in the public interest for the county, municipal  8075
corporation, township, or county land reutilization corporation  8076
to acquire tax-delinquent real property within the county,  8077
municipal corporation, or township for the public purpose of  8078
redeveloping the property or otherwise rendering it suitable for  8079
productive, tax-paying use. In any county, municipal  8080
corporation, or township in which The eligible delinquent land  8081
may be acquired from any person, including another political  8082
subdivision or an electing subdivision. When such a declaration  8083
is in effect, the county, municipal corporation, township, or  8084
county land reutilization corporation may purchase or otherwise  8085
acquire title to eligible delinquent land, other than by  8086
appropriation, and the title shall pass free and clear of the  8087
lien all liens for delinquent taxes as provided in division (D)  8088
of this section and costs, including foreclosure costs, which  8089
shall be extinguished simultaneously with the transfer of title  8090
to the county, municipal corporation, township, or county land  8091
reutilization corporation. The authority granted by this section  8092
is supplemental to the authority granted under sections 5722.01  8093
to 5722.15 of the Revised Code.  8094
       (C) With respect to any parcel of eligible delinquent land  8095
purchased or acquired by a county, municipal corporation,  8096
township, or county land reutilization corporation in which a  8097
declaration is in effect under this section, the county,  8098
municipal corporation, or township may obtain the consent of  8099
Am. S. B. No. 102  Page 282
As Passed by the Senate
each taxing authority for release of any claim on the delinquent  8100
taxes and associated costs attaching to that property at the  8101
time of conveyance to the county, municipal corporation, or  8102
township. Consent shall be obtained in writing, and shall be  8103
certified by the taxing authority granting consent or by the  8104
fiscal officer or other person authorized by the taxing  8105
authority to provide such consent. Consent may be obtained  8106
before or after title to the eligible delinquent land is  8107
transferred to the county, municipal corporation, or township. A  8108
county that has organized and designated a county land  8109
reutilization corporation for purposes of this chapter is not  8110
required to obtain such consent. Upon conveyance to a county  8111
land reutilization corporation, the consent shall be deemed to  8112
have been given to the extent that the corporation requires  8113
consent.  8114
       The taxing authority of a taxing unit and a county,  8115
municipal corporation, or township in which a declaration is in  8116
effect under this section may enter into an agreement whereby  8117
the taxing authority consents in advance to release of the  8118
taxing authority's claim on delinquent taxes and associated  8119
costs with respect to all or a specified number of parcels of  8120
eligible delinquent land that may be purchased or acquired by  8121
the county, municipal corporation, or township for the purposes  8122
of this section. The agreement shall provide for any terms and  8123
conditions on the release of such claim as are mutually  8124
agreeable to the taxing authority and county, municipal  8125
corporation, or township, including any notice to be provided by  8126
the county, municipal corporation, or township to the taxing  8127
authority of the purchase or acquisition of eligible delinquent  8128
land situated in the taxing unit; any option vesting in the  8129
taxing authority to revoke its release with respect to any  8130
Am. S. B. No. 102  Page 283
As Passed by the Senate
parcel of eligible delinquent land before the release becomes  8131
effective; and the manner in which notice of such revocation  8132
shall be effected. Nothing in this section or in such an  8133
agreement shall be construed to bar a taxing authority from  8134
revoking its advance consent with respect to any parcels of  8135
eligible delinquent land purchased or acquired by the county,  8136
municipal corporation, or township before the county, municipal  8137
corporation, or township enters into a purchase or other  8138
agreement for acquisition of the parcels.  8139
       A county that has organized and designated a county land  8140
reutilization corporation is not required to enter into such an  8141
agreement with a taxing authority.  8142
       (D) The lien for the delinquent taxes and associated costs  8143
for which all of the taxing authorities have consented to  8144
release their claims under this section is hereby extinguished,  8145
and the transfer of title to such delinquent land to the county,  8146
municipal corporation, or township shall be transferred free and  8147
clear of the lien for such taxes and costs. If a taxing  8148
authority does not consent to the release of its claim on  8149
delinquent taxes and associated costs, the entire amount of the  8150
lien for such taxes and costs shall continue as otherwise  8151
provided by law until paid or otherwise discharged according to  8152
law. If a county land reutilization corporation acquires title  8153
to eligible delinquent land under this section, the lien for  8154
delinquent taxes and costs with respect to land acquired by the  8155
corporation shall be extinguished simultaneously with the  8156
transfer of title to the corporation, notwithstanding that the  8157
taxing authorities have not consented to release their claims  8158
under this section.  8159
       (E) All eligible delinquent land acquired by a county,  8160
Am. S. B. No. 102  Page 284
As Passed by the Senate
municipal corporation, township, or county land reutilization  8161
corporation under this section is real property held for a  8162
public purpose and is exempted from taxation until the county,  8163
municipal corporation, township, or county land reutilization  8164
corporation sells or otherwise disposes of property. An  8165
exemption authorized under this section shall commence on the  8166
day title to the eligible delinquent land is transferred to the  8167
county, municipal corporation, township, or county land  8168
reutilization corporation and shall continue while title is held  8169
by the county, municipal corporation, township, or county land  8170
reutilization corporation. The exemption shall end on the last  8171
day of the tax year in which the instrument transferring title  8172
from the county, municipal corporation, township, or county land  8173
reutilization corporation to an owner whose use of the property  8174
does not qualify for an exemption pursuant to any other section  8175
of the Revised Code is recorded. If the title to the property is  8176
transferred to and from the county, municipal corporation,  8177
township, or county land reutilization corporation in the same  8178
tax year, then the exemption shall continue to the end of that  8179
tax year.  8180
       (F) (D) If a county, municipal corporation, township, or  8181
county land reutilization corporation sells or otherwise  8182
disposes of delinquent land it purchased or acquired and for  8183
which all or a portion of a taxing authority's claim for  8184
delinquent taxes was released under this section, whether by  8185
consent of the taxing authority or pursuant to division (D) of  8186
this section, the net proceeds from such sale or disposition  8187
shall be used for such redevelopment purposes the board of  8188
county commissioners, the legislative authority of the municipal  8189
corporation, the board of township trustees, or the board of  8190
directors of the county land reutilization corporation considers  8191
Am. S. B. No. 102  Page 285
As Passed by the Senate
necessary or appropriate.  8192
        Sec. 5722.22. A Neither a county land reutilization  8193
corporation nor its wholly owned subsidiary is not liable for  8194
damages, or subject to equitable remedies, for breach of a  8195
common law duty, or for violation of sections 3737.87 to  8196
3737.891 3737.89 of the Revised Code or Chapter 3704., 3734.,  8197
3745., 3746., 3750., 3751., 3752., 6101., or 6111. of the  8198
Revised Code or any rule adopted or order, permit, license,  8199
variance, or plan approval issued under any of those chapters in  8200
connection with a parcel of land acquired by the county land  8201
reutilization corporation or its wholly owned subsidiary, which  8202
retains sovereign immunity under Chapter 2744. of the Revised  8203
Code.  8204
        Sec. 5723.01. (A)(1) Every tract of land and town lot,  8205
which, pursuant to foreclosure proceedings under section 323.25,  8206
sections 323.65 to 323.79, or section 5721.18 of the Revised  8207
Code, has been advertised and offered for sale on two separate  8208
occasions, not less than two weeks apart, or in the case of  8209
abandoned land as defined in section 323.65 of the Revised Code  8210
or nonproductive land as defined in section 5722.01 of the  8211
Revised Code, advertised and offered for sale on one occasion,  8212
and not sold for want of bidders, shall be forfeited to the  8213
state or to a political subdivision, school district, or county  8214
land reutilization corporation pursuant to division (A)(3) of  8215
this section.  8216
        (2) (B) The county prosecuting attorney shall certify to  8217
the court or, in the case of foreclosure proceedings under  8218
sections 323.65 to 323.79 of the Revised Code, to the board of  8219
revision that such tract of land or town lot has been twice  8220
offered for sale or once offered for sale in the case of  8221
Am. S. B. No. 102  Page 286
As Passed by the Senate
abandoned land or nonproductive land and not sold for want of a  8222
bidder. Such forfeiture of lands and town lots shall be  8223
effective when the court by upon the journalization of an entry  8224
that orders such lands and town lots forfeited to the state or  8225
to a political subdivision, school district, or county land  8226
reutilization corporation pursuant to division (A)(3) of this  8227
section. Upon journalization, all right, title, claim, and  8228
interest of the former owner is transferred to and vested in the  8229
state to be disposed of in conformity with this chapter. The  8230
court or board of revision shall order that forfeited land be  8231
disposed of in accordance with Chapter 5723. of the Revised  8232
Code.  8233
        (C) A copy of such the entry described in division (B) of  8234
this section shall be certified to the county auditor and, after  8235
the date of the certification, all the right, title, claim, and  8236
interest of the former owner is transferred to and vested in the  8237
state to be disposed of in compliance with this chapter. The  8238
county auditor shall record a copy of the entry with the county  8239
recorder. Notwithstanding any provision of the Revised Code to  8240
the contrary, the county recorder shall record a copy of the  8241
entry presented for recording by the county auditor even if it  8242
is not a certified copy. In such case, the recording shall be  8243
deemed to constitute certification of the entry.  8244
        (3) After having been notified pursuant to division (A)(2)  8245
of this section that the tract of land or town lot has been  8246
twice offered for sale and not sold for want of bidders, the  8247
court shall notify the political subdivision and school district  8248
in which the property is located, and any county land  8249
reutilization corporation in the county, and offer to forfeit  8250
the property to the political subdivision, school district, or  8251
corporation, or to an electing subdivision as defined in section  8252
Am. S. B. No. 102  Page 287
As Passed by the Senate
5722.01 of the Revised Code, upon a petition from the political  8253
subdivision, school district, or corporation. If no such  8254
petition is filed with the court within ten days after  8255
notification by the court, the court shall forfeit the property  8256
to the state in accordance with division (A)(2) of this section.  8257
If a political subdivision, school district, or corporation  8258
requests through a petition to receive the property through  8259
forfeiture, the forfeiture of land and town lots is effective  8260
when, by entry, the court orders such lands and town lots  8261
forfeited to the political subdivision, school district, or  8262
corporation. The court shall certify a copy of the entry to the  8263
county auditor and, after the date of certification, all the  8264
right, title, claim, and interest of the former owner is  8265
transferred to and vested in the political subdivision, school  8266
district, or corporation.  8267
       (4) (D) From and after the date of journalization of the  8268
order forfeiting a tract of land or a town lot to the state  8269
pursuant to division (A)(2) (B) of this section and until such  8270
forfeited land has been redeemed by the former owner pursuant to  8271
section 5723.03 of the Revised Code or sold or transferred  8272
pursuant to section 5723.04 of the Revised Code, any political  8273
subdivision in which the forfeited land is located or the county  8274
land reutilization corporation of the county in which the  8275
forfeited land is located, or an officer, agent, or employee of  8276
the subdivision or corporation, upon knowledge or belief that  8277
the forfeited land is unoccupied as defined in section 323.65 of  8278
the Revised Code, may enter the forfeited lands and any  8279
buildings, structures, or other improvements located on that  8280
land, for any of the following purposes:  8281
       (a) (1) Conducting an appraisal or inspection of the  8282
buildings, structures, or other improvements located on the  8283
Am. S. B. No. 102  Page 288
As Passed by the Senate
forfeited land;  8284
       (b) (2) Conducting a voluntary action as defined in  8285
Chapter 3746. of the Revised Code or other environment  8286
assessment of the forfeited land and any buildings, structures,  8287
or other improvements located on that land;  8288
       (c) (3) Conducting any other health and safety inspection  8289
of the forfeited land and any buildings, structures, or other  8290
improvements located on that land.  8291
       Unless an action or omission of a political subdivision or  8292
county land reutilization corporation, or an officer, agent, or  8293
employee of the subdivision or corporation, by clear and  8294
convincing evidence, constitutes willful or wanton misconduct or  8295
intentionally tortious conduct, the political subdivision or  8296
county land reutilization corporation, or an officer, agent, or  8297
employee of a subdivision or corporation, that enters the  8298
forfeited land pursuant to this division is not liable in any  8299
civil or administrative action, including an action in trespass,  8300
resulting from the entry onto the forfeited land or for any tort  8301
action as defined in section 3746.24 of the Revised Code  8302
resulting from the testing for or actual presence of hazardous  8303
substances or petroleum at, or the release of hazardous  8304
substances or petroleum from, a property where a voluntary  8305
action is being or has been conducted pursuant to Chapter 3746.  8306
of the Revised Code and the rules adopted under it. This  8307
immunity is in addition to any immunities from civil liability  8308
or defenses established by any other section of the Revised Code  8309
or available at common law. Any entry upon forfeited land and  8310
any buildings, structures, or improvements located on that land  8311
pursuant to division (A)(4) (D) of this section shall not  8312
constitute the exercise of dominion or control over the land or  8313
Am. S. B. No. 102  Page 289
As Passed by the Senate
buildings, structures, or improvements on the land when that  8314
entry is for the purposes described in divisions (A)(4)(a) (D)  8315
(1) to (c) (3) of this section.  8316
       (B) Every parcel against which a judgment of foreclosure  8317
and forfeiture is made in accordance with section 5721.16 of the  8318
Revised Code is forfeited to the state on the date the court  8319
enters a finding under that section. After that date, all the  8320
right, title, claim, and interest of the former owner is  8321
transferred to the state to be disposed of in compliance with  8322
the relevant provisions of this chapter.  8323
       Sec. 5723.03. If the former owner of real property that  8324
has been forfeited, at any time before the state has disposed of  8325
such property, pays into the treasury of the county in which the  8326
property is situated, all the taxes, assessments, penalties,  8327
interest, and costs incurred in the foreclosure or foreclosure  8328
and forfeiture proceedings under section 323.25, 5721.14, or  8329
5721.18, or sections 323.65 to 323.79 of the Revised Code or in  8330
proceedings under this chapter that stand charged against the  8331
property at the time of such payment, the state shall relinquish  8332
to such former owner all claim to such property. The county  8333
auditor shall then reenter the property on the auditor's tax  8334
list, under the name of the proper owner. The county auditor  8335
shall then add as due and payable on the next succeeding date  8336
for the payment of real estate taxes the amount of taxes,  8337
assessments, charges, penalties, and interest that were remitted  8338
pursuant to section 5723.02 of the Revised Code and all other  8339
taxes, assessments, charges, penalties, and interest that would  8340
have been due and payable with respect to the property from the  8341
date it was forfeited to the state.  8342
       Sec. 5723.04. (A) The county auditor shall maintain a list  8343
Am. S. B. No. 102  Page 290
As Passed by the Senate
of forfeited lands and shall offer conduct annually a sale of  8344
one or more tracts of such lands for sale annually, or more  8345
frequently if the auditor determines that more frequent sales  8346
are necessary. Subject to division (D) of this section, the  8347
auditor shall select the tract or tracts of forfeited lands to  8348
be included in such a sale. The auditor shall not be required to  8349
do either of the following:  8350
       (1) Include all tracts of forfeited land on the list in  8351
any sale;  8352
       (2) Offer any particular tract of forfeited land for sale  8353
at a particular time or within a given interval.  8354
       (B) Notwithstanding division (A) of this section any other  8355
provision of this chapter, upon the request of a county land  8356
reutilization corporation organized under Chapter 1724. of the  8357
Revised Code, the county auditor shall promptly transfer to such  8358
corporation, by auditor's deed, the fee simple title to a parcel  8359
on the list of forfeited lands, which shall pass to such  8360
corporation free and clear of all taxes, assessments, charges,  8361
penalties, interest, and costs. Subject to division (C) of this  8362
section, any subordinate liens shall be deemed fully and forever  8363
satisfied and discharged. Upon such request, the land is deemed  8364
sold by the state for no consideration. The county land  8365
reutilization corporation or its agent shall file the deed for  8366
recording.  8367
       (C) When title to a parcel of land upon which a lien has  8368
been placed under section 715.261, 743.04, or 6119.06 of the  8369
Revised Code is transferred to a county land reutilization  8370
corporation under this section, the lien on the parcel shall be  8371
extinguished if the lien is for costs or charges that were  8372
incurred before the date of the transfer to the corporation and  8373
Am. S. B. No. 102  Page 291
As Passed by the Senate
if the corporation did not incur the costs or charges,  8374
regardless of whether the lien was attached or the costs or  8375
charges were certified before the date of transfer. In such a  8376
case, the corporation and its successors in title shall take  8377
title to the property free and clear of any such lien and shall  8378
be immune from liability in any action to collect such costs or  8379
charges.  8380
       If a county land reutilization corporation takes title to  8381
property before any costs or charges have been certified or any  8382
lien has been placed with respect to the property under section  8383
715.261, 743.04, or 6119.06 of the Revised Code, the corporation  8384
shall be deemed a bona fide purchaser for value without  8385
knowledge of such costs or lien, regardless of whether the  8386
corporation had actual or constructive knowledge of the costs or  8387
lien, and any such lien shall be void and unenforceable against  8388
the corporation and its successors in title.  8389
       (D) If a county land reutilization corporation organized  8390
under Chapter 1724. of the Revised Code requests that a tract or  8391
tracts of forfeited lands on the list of forfeited lands not be  8392
offered for sale at any time before the second publication in a  8393
newspaper, then the county auditor shall not offer that parcel  8394
for sale. Such a request by the county land reutilization  8395
corporation shall not obligate the corporation to acquire the  8396
tract or tracts pursuant to division (B) of this section or  8397
section 5722.04 of the Revised Code. A county land reutilization  8398
corporation shall not request that a tract of forfeited land not  8399
be offered for sale if, as a result of one or more previous  8400
requests of the county land reutilization corporation, the tract  8401
of land has not been offered for sale for three consecutive  8402
years.  8403
Am. S. B. No. 102  Page 292
As Passed by the Senate
        Sec. 5723.05. If the taxes, assessments, charges,  8404
penalties, interest, and costs due on the forfeited lands have  8405
not been paid when the county auditor fixes the date for the  8406
sale of forfeited lands, the auditor shall give notice of them  8407
once a week for two consecutive weeks prior to the date fixed by  8408
the auditor for the sale, as provided in section 5721.03 of the  8409
Revised Code. The notice shall state that if the taxes,  8410
assessments, charges, penalties, interest, and costs charged  8411
against the lands forfeited to the state for nonpayment of taxes  8412
are not paid into the county treasury, and the county  8413
treasurer's receipt produced for the payment before the time  8414
specified in the notice for the sale of the lands, which day  8415
shall be named in the notice, each forfeited tract on which the  8416
taxes, assessments, charges, penalties, interest, and costs  8417
remain unpaid will be offered for sale beginning on the date set  8418
by the auditor, at the courthouse in the county, in order to  8419
satisfy the unpaid taxes, assessments, charges, penalties,  8420
interest, and costs, and that the sale will continue from day to  8421
day until each of the tracts in the sale is sold or offered for  8422
sale.  8423
        The notice also shall state that, if the forfeited land is  8424
sold for an amount that is less than the amount of the  8425
delinquent taxes, assessments, charges, penalties, and interest  8426
against it, and, if division (B)(2) of section 5721.17 of the  8427
Revised Code is applicable, any notes issued by a receiver  8428
pursuant to division (F) of section 3767.41 of the Revised Code  8429
and any receiver's lien as defined in division (C)(4) of section  8430
5721.18 of the Revised Code, the court, in a separate order, may  8431
enter a deficiency judgment against the last owner of record of  8432
the land before its forfeiture to the state, for the amount of  8433
the difference; and that, if that owner of record is a  8434
Am. S. B. No. 102  Page 293
As Passed by the Senate
corporation, the court may enter the deficiency judgment against  8435
the stockholder holding a majority of that corporation's stock.  8436
       Sec. 5723.06. (A)(1) The county auditor, on the day set  8437
for the sale of forfeited lands provided in section 5723.04 of  8438
the Revised Code, shall attend at the courthouse and offer for  8439
sale the whole of each tract of land as contained in the list  8440
provided for in such section to be included in the sale, at  8441
public auction, to the highest bidder, for an amount sufficient  8442
to pay the lesser of the amounts described in divisions (A)(1)  8443
and (2) of section 5721.16 of the Revised Code following:  8444
       (a) The appraised value of the parcel for taxation  8445
purposes, as determined by the county auditor and as specified  8446
in the delinquent land tax certificate or master list of  8447
delinquent tracts, plus the costs incurred in the foreclosure  8448
proceedings and forfeiture proceedings;  8449
       (b) The total amount of the finding entered by the court  8450
or board of revision, and all subsequent taxes, assessments,  8451
charges, penalties, and interest due and payable at the time of  8452
journalization of the order of forfeiture described in section  8453
5723.01 of the Revised Code, plus the costs incurred in the  8454
foreclosure and forfeiture proceedings. For purposes of  8455
determining such amount, the county treasurer may estimate the  8456
amount of taxes, assessments, interest, penalties, and costs  8457
that will be payable at the time the land is forfeited to the  8458
state.  8459
       The sale may be conducted at any location in the county  8460
considered appropriate by the county auditor shall offer each  8461
tract separately, beginning with the first tract contained in  8462
the list.  8463
Am. S. B. No. 102  Page 294
As Passed by the Senate
       (2) If no bid is received for any of the tracts in an  8464
amount sufficient to pay the required amount prescribed in  8465
division (A)(1) of this section, and no notice is given under  8466
section 5722.04 of the Revised Code or division (B) of this  8467
section, the auditor may elect to offer such tract for sale  8468
forthwith, and sell it for the best price obtainable. The county  8469
auditor shall continue through such list and may adjourn the  8470
sale from day to day until the county auditor has disposed of or  8471
offered for sale each tract of land specified in the notice. The  8472
county auditor may offer a tract of land two or more times at  8473
the same sale.  8474
       (3) Notwithstanding the minimum sales price provisions of  8475
divisions (A)(1) and (2) of this section to the contrary,  8476
forfeited lands sold pursuant to this section shall not be sold  8477
in either of the following circumstances:  8478
       (a) To any person that is delinquent on real property  8479
taxes in this state;  8480
       (b) For less than the total amount of the taxes,  8481
assessments, penalties, interest, and costs that stand charged  8482
against the land if the highest bidder is the owner of record of  8483
the parcel immediately prior to the judgment of foreclosure or  8484
foreclosure and forfeiture, or a member of the following class  8485
of parties connected to that owner: a member of that owner's  8486
immediate family, a person with a power of attorney appointed by  8487
that owner who subsequently transfers the parcel to the owner, a  8488
sole proprietorship owned by that owner or a member of that  8489
owner's immediate family, or a partnership, trust, business  8490
trust, corporation, or association in which the owner or a  8491
member of the owner's immediate family owns or controls directly  8492
or indirectly more than fifty per cent.  8493
Am. S. B. No. 102  Page 295
As Passed by the Senate
       If a parcel sells for less than the total amount of the  8494
taxes, assessments, penalties, interest, and costs that stand  8495
charged against it, the officer conducting the sale shall  8496
require the buyer to complete an affidavit prepared by the  8497
officer stating that the buyer is not the owner of record  8498
immediately prior to the judgment of foreclosure or foreclosure  8499
and forfeiture, or a member of the specified class of parties  8500
connected to that owner, and the affidavit shall become part of  8501
the court records of the proceeding. If the county auditor  8502
discovers within three years after the date of the sale that a  8503
parcel was sold to that owner or a member of the specified class  8504
of parties connected to that owner for a price less than the  8505
amount so described, and if the parcel is still owned by that  8506
owner or a member of the specified class of parties connected to  8507
that owner, the auditor within thirty days after such discovery  8508
shall add the difference between that amount and the sale price  8509
to the amount of taxes that then stand charged against the  8510
parcel and is payable at the next succeeding date for payment of  8511
real property taxes. As used in this paragraph, "immediate  8512
family" means a spouse who resides in the same household and  8513
children.  8514
       (B) The director of natural resources may give written  8515
notice to the auditor prior to the time of the sale of the  8516
director's intention to purchase forfeited land for the state.  8517
Such notice is a legal minimum bid at the time of the sale, and,  8518
if no bid is received in an amount sufficient to pay the lesser  8519
of the amounts described in divisions division (A)(1) and (2) of  8520
this section 5721.16 of the Revised Code, the land is deemed  8521
sold to the state for no consideration. The director of natural  8522
resources shall record the deed.  8523
       (C) The sale of forfeited land under this section conveys  8524
Am. S. B. No. 102  Page 296
As Passed by the Senate
the title to the tract or parcel of land, divested of all  8525
liability for any taxes, assessments, charges, penalties,  8526
interest, and costs due at the time of sale that remain after  8527
applying the amount for which it was sold, except as otherwise  8528
provided in division (D) of this section.  8529
       (D) If the parcel is sold for the amount described in  8530
division (A)(2) of section 5721.16 of the Revised Code (A)(1)(b)  8531
of this section, and the county treasurer's estimate of that  8532
amount exceeds the amount of taxes, assessments, interest,  8533
penalties, and costs actually payable when the deed is  8534
transferred to the purchaser land is forfeited to the state, the  8535
county auditor shall refund to the purchaser the difference  8536
between the estimate and the amount actually payable. If the  8537
amount of taxes, assessments, interest, penalties, and costs  8538
actually payable when the deed is transferred to the purchaser  8539
land is forfeited to the state exceeds the county treasurer's  8540
estimate, the county auditor shall certify the amount of the  8541
excess to the treasurer, who shall enter that amount on the real  8542
and public utility property tax duplicate opposite the property;  8543
the amount of the excess shall be payable at the next succeeding  8544
date prescribed for payment of taxes in section 323.12 of the  8545
Revised Code.  8546
       (E) The successful bidder shall pay the county auditor a  8547
deposit of at least ten per cent of the sale price in cash, or  8548
by bank draft or official bank check, at the time of the public  8549
auction, and shall pay the balance of the sale price within  8550
thirty days after the day on which the auction was held. At the  8551
time of the public auction and before the successful bidder pays  8552
the deposit, the county auditor may provide notice to the  8553
successful bidder that failure to pay the balance of the sale  8554
price within the prescribed period shall be considered a default  8555
Am. S. B. No. 102  Page 297
As Passed by the Senate
under the terms of the sale and shall result in retention of the  8556
deposit as payment for the costs associated with advertising and  8557
offering the forfeited land for sale at a future public auction.  8558
If such a notice is provided to the successful bidder and the  8559
bidder fails to pay the balance of the sale price within the  8560
prescribed period, the sale shall be voided due to default, and  8561
the county auditor shall retain the full amount of the deposit.  8562
In such a case, voiding of the sale shall occur automatically  8563
without any action necessary on the part of the county auditor.  8564
If the amount retained by the county auditor is less than the  8565
total costs of advertising and offering that tract of forfeited  8566
land for sale at a future public auction, the county auditor may  8567
initiate an action to recover the amount of any deficiency from  8568
the bidder in the court of common pleas of the county or in a  8569
municipal court with jurisdiction.  8570
       Following a default and voiding of a sale under this  8571
division, the forfeited land involved in the voided sale shall  8572
be put back on the forfeited land list and disposed of in  8573
accordance with this chapter. The defaulting bidder, any member  8574
of the bidder's immediate family, any person with a power of  8575
attorney granted by the bidder, and any pass-through entity,  8576
trust, corporation, association, or other entity directly or  8577
indirectly owned or controlled by the bidder or a member of the  8578
defaulting bidder's immediate family shall be prohibited from  8579
bidding on forfeited land at any future public auction for five  8580
years from the date of the bidder's default.  8581
       (F) The sale of land forfeited under this chapter bars any  8582
dower rights that may exist in the property pursuant to section  8583
2103.02 of the Revised Code regardless of whether the person  8584
holding those rights was made a party to the action that  8585
resulted in the forfeiture.  8586
Am. S. B. No. 102  Page 298
As Passed by the Senate
        Sec. 5723.10. (A) The notice of sale prescribed in section  8587
5723.05 of the Revised Code, shall be in substance as follows:  8588
  FORFEITED LAND SALES  8589
        The lands, lots, and parts of lots, in the county of  8590
_________________, forfeited to the state for the nonpayment of  8591
taxes, together with the taxes, assessments, charges, penalties,  8592
interest, and costs charged on them, agreeably to law, and the  8593
dates on which the lands, lots, and parts of lots will be  8594
offered for sale, are contained and described in the following  8595
list:  8596
        (Here insert list, together with the day on which each  8597
parcel or groups of parcels will be offered for sale for the  8598
first time and the location of the sale.)  8599
        Notice is hereby given to all concerned, that if the  8600
taxes, assessments, charges, penalties, interest, and costs  8601
charged on the list are not paid into the county treasury, and  8602
the county treasurer's receipt produced for the payment, before  8603
the respective dates mentioned in this notice for the sale, each  8604
tract, lot, and part of lot, so forfeited, on which the taxes,  8605
assessments, charges, penalties, interest, and costs remain  8606
unpaid, will be offered for sale on the respective dates  8607
mentioned in this notice for the sale, at the courthouse in the  8608
county, in order to satisfy such taxes, assessments, charges,  8609
penalties, interest, and costs, and that the sale will be  8610
adjourned from day to day until each tract, lot, and part of lot  8611
specified in the list sale has been disposed of, or offered for  8612
sale.  8613
        If the tract, lot, or part of lot, so forfeited, is sold  8614
for an amount that is less than the amount of the delinquent  8615
Am. S. B. No. 102  Page 299
As Passed by the Senate
taxes, assessments, charges, penalties, and interest against it,  8616
the court, in a separate order, may enter a deficiency judgment  8617
against the last owner of record of the tract, lot, or part of  8618
lot before its forfeiture to the state, for the amount of the  8619
difference; if that owner of record is a corporation, the court  8620
may enter the deficiency judgment against the stockholder  8621
holding a majority of the corporation's stock.  8622
       (B) If the title search that is required by division (B)  8623
of section 5721.14 or section 5721.18 of the Revised Code that  8624
relates to a parcel subject to an in rem action, or if the  8625
search that relates to a parcel subject to an in personam action  8626
under division (A) of section 5721.18 of the Revised Code,  8627
indicated that a federal tax lien exists relative to the parcel,  8628
then the notice of sale as described in division (A) of this  8629
section additionally shall include the following statement in  8630
boldface type:  8631
       NOTICE IS HEREBY GIVEN TO ALL CONCERNED, THAT THE  8632
FOLLOWING FORFEITED TRACTS, LOTS, AND PARTS OF LOTS THAT ARE  8633
OFFERED FOR SALE PURSUANT TO THIS NOTICE ARE SUBJECT TO A  8634
FEDERAL TAX LIEN THAT MAY NOT BE EXTINGUISHED BY THE SALE OR ARE  8635
SUBJECT TO THE RIGHT OF THE UNITED STATES TO REDEEM ANY TRACT,  8636
LOT, OR PART OF A LOT THAT IS SUBJECT TO THE FEDERAL TAX LIEN:  8637
       (INSERT HERE THE DESCRIPTION OF EACH RELEVANT TRACT, LOT,  8638
OR PART OF LOT).  8639
  ______________________________  8640
  County Auditor  8641
______________________________  8642
      (Date of Notice)  8643
Am. S. B. No. 102  Page 300
As Passed by the Senate
        (C) If the forfeited lands were foreclosed upon as a  8644
result of proceedings for foreclosure instituted under division  8645
(C) of section 5721.18 of the Revised Code, then the form of the  8646
advertisement of sale as described in division (A) of this  8647
section with respect to those lands additionally shall include  8648
the following statement in boldface type:  8649
        "Notice is hereby given to all concerned that the  8650
following forfeited tracts, lots, and parts of lots that are  8651
offered for sale pursuant to this notice will be sold subject to  8652
all liens and encumbrances with respect to those tracts, lots,  8653
and parts of lots, other than the liens for land taxes,  8654
assessments, charges, penalties, and interest for which the lien  8655
was foreclosed and in satisfaction of which the property is  8656
sold:  8657
        (Insert here the description of each relevant tract, lot,  8658
or part of lot).  8659
  ______________________________  8660
  County Auditor  8661
______________________________  8662
        (Date of Notice)"  8663
        Sec. 5723.12. (A) The Except in the case of a sale made  8664
under division (B) of section 5723.04 of the Revised Code, the  8665
county auditor, on making a sale of a tract of land to any  8666
person under this chapter, shall give the purchaser a  8667
certificate of sale. On producing or returning to the auditor  8668
the certificate of sale, the auditor, on payment to the auditor  8669
by the purchaser, the purchaser's heirs, or assigns, of the sum  8670
of forty-five dollars, shall execute and file for recording a  8671
deed, which deed shall be prima-facie evidence of title in the  8672
Am. S. B. No. 102  Page 301
As Passed by the Senate
purchaser, the purchaser's heirs, or assigns. Once the deed has  8673
been recorded, the county auditor shall deliver the deed to the  8674
purchaser. At the time of the sale, the county auditor shall  8675
collect and the purchaser shall pay the fee required by law for  8676
the recording of deeds. In the case of land sold to the state  8677
under division (B) of section 5723.06 of the Revised Code, the  8678
director of natural resources or a county land reutilization  8679
corporation shall execute and file for recording the deed, and  8680
pay the fee required by law for transferring deeds directly to  8681
the county auditor and recording deeds directly to the county  8682
recorder.  8683
       (B) Except as otherwise provided in division (C) of this  8684
section and except for foreclosures to which the alternative  8685
redemption period has expired under sections 323.65 to 323.79 of  8686
the Revised Code, when a tract of land has been duly forfeited  8687
to the state and sold under this chapter, the conveyance of the  8688
real estate by the auditor shall extinguish all previous title  8689
and invest the purchaser with a new and perfect title that is  8690
free from all liens and encumbrances, except taxes and  8691
installments of special assessments and reassessments not due at  8692
the time of the sale, federal tax liens other than federal tax  8693
liens that are discharged in accordance with subsection (b) or  8694
(c) of section 7425 of the "Internal Revenue Code of 1954," 68A  8695
Stat. 3, 26 U.S.C. 1, as amended, and any easements and  8696
covenants running with the land that were created prior to the  8697
time the taxes or assessments, for the nonpayment of which the  8698
land was forfeited, became due and payable and except that, if  8699
there is a federal tax lien on the tract of land at the time of  8700
the sale, the United States is entitled to redeem the tract of  8701
land at any time within one hundred twenty days after the sale  8702
pursuant to subsection (d) of section 7425 of the "Internal  8703
Am. S. B. No. 102  Page 302
As Passed by the Senate
Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as amended.  8704
       (C) When a tract of forfeited land that was foreclosed  8705
upon as a result of proceedings for foreclosure instituted under  8706
section 323.25, sections 323.65 to 323.79, or division (C) of  8707
section 5721.18 of the Revised Code is sold or transferred to  8708
any person, including a county land reutilization corporation,  8709
under this chapter, the conveyance of the real estate by the  8710
auditor shall extinguish all previous title and invest the  8711
purchaser or transferee with a new title free from the lien for  8712
land taxes, assessments, charges, penalties, and interest for  8713
which the lien was foreclosed, the property was forfeited to the  8714
state, and in satisfaction of which the property was sold or  8715
transferred under this chapter. In all such cases, the purchaser  8716
or transferee shall be deemed a bona fide purchaser for value in  8717
accordance with division (C) of section 5723.04 of the Revised  8718
Code, but subject to all other liens and encumbrances with  8719
respect to the tract.  8720
       Sec. 5723.13. Whenever real property in this state is sold  8721
or transferred under sections 5721.01 to 5721.28, inclusive, or  8722
5723.01 to 5723.19, inclusive, of the Revised Code, no action  8723
shall be commenced, nor shall any defense be set up to question  8724
the validity of the title of the purchasers at such sale   or  8725
transferees for any irregularity, informality, or omission in  8726
the proceedings relative to the foreclosure, forfeiture,  8727
transfer, or sale, unless such action is commenced or defense  8728
set up within one year after the deed to such property is filed  8729
for record.  8730
       Sec. 5723.18. (A) Except as otherwise provided in division  8731
(B)(2) of section 5721.17 and division (B) of section 319.43 of  8732
the Revised Code, the proceeds from a forfeiture sale shall be  8733
Am. S. B. No. 102  Page 303
As Passed by the Senate
distributed as follows:  8734
       (1) The county auditor shall deduct all costs pertaining  8735
to the forfeiture and sale of forfeited lands, including costs  8736
pertaining to a foreclosure and forfeiture proceeding instituted  8737
under section 5721.14 of the Revised Code, except those paid  8738
under section 5721.04 of the Revised Code, from the moneys  8739
received from the sale of land and town lots forfeited to the  8740
state for the nonpayment of taxes, and shall pay such costs into  8741
the proper fund. In the case of the forfeiture sale of a parcel  8742
against which a foreclosure and forfeiture proceeding was  8743
instituted under section 5721.14 of the Revised Code, if the  8744
proceeds from the forfeiture sale are insufficient to pay the  8745
costs pertaining to such proceeding, the county auditor, at the  8746
next semiannual apportionment of real property taxes, shall  8747
reduce the amount of real property taxes that the auditor  8748
otherwise would distribute to each subdivision to which taxes,  8749
assessments, charges, penalties, or interest charged against the  8750
parcel are due. The reduction in each subdivision's real  8751
property tax distribution shall equal the amount of the unpaid  8752
costs multiplied by a fraction, the numerator of which is the  8753
amount of taxes, assessments, charges, penalties, and interest  8754
due the subdivision, and the denominator of which is the total  8755
amount of taxes, assessments, charges, penalties, and interest  8756
due all such subdivisions.  8757
       (2) Following the payment required by division (A)(1) of  8758
this section, the part of the proceeds that is equal to ten per  8759
cent of the taxes and assessments due total proceeds arising  8760
from the sale shall be deposited in equal shares into each of  8761
the delinquent tax and assessment collection funds created  8762
pursuant to section 321.261 of the Revised Code.  8763
Am. S. B. No. 102  Page 304
As Passed by the Senate
       (3) Following the payment required by division (A)(2) of  8764
this section, if a county land reutilization corporation is  8765
operating in the county, then an additional ten per cent of the  8766
total proceeds arising from the sale shall be deposited into the  8767
county land reutilization corporation fund created pursuant to  8768
section 321.263 of the Revised Code.  8769
       (4) Following the payment payments required by division  8770
divisions (A)(2) and (A)(3) of this section, the remaining  8771
proceeds arising from the sale shall be distributed by the  8772
auditor to the appropriate subdivisions to pay the taxes,  8773
assessments, charges, penalties, and interest which are due and  8774
unpaid. If the proceeds available for distribution under this  8775
division are insufficient to pay the entire amount of those  8776
taxes, assessments, charges, penalties, and interest, the  8777
auditor shall distribute the proceeds available for distribution  8778
under this division to the appropriate subdivisions in  8779
proportion to the amount of those taxes, assessments, charges,  8780
penalties, and interest that each is due.  8781
       (B) If the proceeds from the sale of forfeited land are  8782
insufficient to pay in full the amount of the taxes,  8783
assessments, charges, penalties, and interest;, the costs  8784
incurred in the proceedings instituted pursuant to this chapter  8785
and section 5721.18 of the Revised Code, or the foreclosure and  8786
forfeiture proceeding instituted pursuant to section 5721.14 of  8787
the Revised Code; and, if division (B)(2) of section 5721.17 of  8788
the Revised Code is applicable, any notes issued by a receiver  8789
pursuant to division (F) of section 3767.41 of the Revised Code  8790
and any receiver's lien as defined in division (C)(4) of section  8791
5721.18 of the Revised Code, the court may enter a deficiency  8792
judgment against the last owner of record of the land before its  8793
forfeiture to the state, for the unpaid amount. The court shall  8794
Am. S. B. No. 102  Page 305
As Passed by the Senate
enter the judgment pursuant to section 5721.192 of the Revised  8795
Code. Except as otherwise provided in division (B) of section  8796
319.43 of the Revised Code, the proceeds paid pursuant to the  8797
entry and satisfaction of such a judgment shall be distributed  8798
as if they had been received as a part of the proceeds from the  8799
sale of the land to satisfy the amount of the taxes,  8800
assessments, charges, penalties, and interest which are due and  8801
unpaid; the costs incurred in the associated proceedings which  8802
were due and unpaid; and, if division (B)(2) of section 5721.17  8803
of the Revised Code is applicable, any notes issued by a  8804
receiver pursuant to division (F) of section 3767.41 of the  8805
Revised Code and any receiver's lien as defined in division (C)  8806
(4) of section 5721.18 of the Revised Code.  8807
       Sec. 5723.20. No county or its officers or employees shall  8808
be liable for damages, or subject to equitable remedies, for  8809
violation of sections 3737.87 to 3737.89 of the Revised Code or  8810
Chapters 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6101.,  8811
or 6111. of the Revised Code or any rule adopted or order,  8812
permit, license, variance, or plan approval issued under any of  8813
those sections or chapters in connection with property forfeited  8814
to the state under this chapter.  8815
       Sec. 5739.02. For the purpose of providing revenue with  8816
which to meet the needs of the state, for the use of the general  8817
revenue fund of the state, for the purpose of securing a  8818
thorough and efficient system of common schools throughout the  8819
state, for the purpose of affording revenues, in addition to  8820
those from general property taxes, permitted under  8821
constitutional limitations, and from other sources, for the  8822
support of local governmental functions, and for the purpose of  8823
reimbursing the state for the expense of administering this  8824
chapter, an excise tax is hereby levied on each retail sale made  8825
Am. S. B. No. 102  Page 306
As Passed by the Senate
in this state.  8826
       (A)(1) The tax shall be collected as provided in section  8827
5739.025 of the Revised Code. The rate of the tax shall be five  8828
and three-fourths per cent. The tax applies and is collectible  8829
when the sale is made, regardless of the time when the price is  8830
paid or delivered.  8831
       (2) In the case of the lease or rental, with a fixed term  8832
of more than thirty days or an indefinite term with a minimum  8833
period of more than thirty days, of any motor vehicles designed  8834
by the manufacturer to carry a load of not more than one ton,  8835
watercraft, outboard motor, or aircraft, or of any tangible  8836
personal property, other than motor vehicles designed by the  8837
manufacturer to carry a load of more than one ton, to be used by  8838
the lessee or renter primarily for business purposes, the tax  8839
shall be collected by the vendor at the time the lease or rental  8840
is consummated and shall be calculated by the vendor on the  8841
basis of the total amount to be paid by the lessee or renter  8842
under the lease agreement. If the total amount of the  8843
consideration for the lease or rental includes amounts that are  8844
not calculated at the time the lease or rental is executed, the  8845
tax shall be calculated and collected by the vendor at the time  8846
such amounts are billed to the lessee or renter. In the case of  8847
an open-end lease or rental, the tax shall be calculated by the  8848
vendor on the basis of the total amount to be paid during the  8849
initial fixed term of the lease or rental, and for each  8850
subsequent renewal period as it comes due. As used in this  8851
division, "motor vehicle" has the same meaning as in section  8852
4501.01 of the Revised Code, and "watercraft" includes an  8853
outdrive unit attached to the watercraft.  8854
       A lease with a renewal clause and a termination penalty or  8855
Am. S. B. No. 102  Page 307
As Passed by the Senate
similar provision that applies if the renewal clause is not  8856
exercised is presumed to be a sham transaction. In such a case,  8857
the tax shall be calculated and paid on the basis of the entire  8858
length of the lease period, including any renewal periods, until  8859
the termination penalty or similar provision no longer applies.  8860
The taxpayer shall bear the burden, by a preponderance of the  8861
evidence, that the transaction or series of transactions is not  8862
a sham transaction.  8863
       (3) Except as provided in division (A)(2) of this section,  8864
in the case of a sale, the price of which consists in whole or  8865
in part of the lease or rental of tangible personal property,  8866
the tax shall be measured by the installments of that lease or  8867
rental.  8868
       (4) In the case of a sale of a physical fitness facility  8869
service or recreation and sports club service, the price of  8870
which consists in whole or in part of a membership for the  8871
receipt of the benefit of the service, the tax applicable to the  8872
sale shall be measured by the installments thereof.  8873
       (B) The tax does not apply to the following:  8874
       (1) Sales to the state or any of its political  8875
subdivisions, or to any other state or its political  8876
subdivisions if the laws of that state exempt from taxation  8877
sales made to this state and its political subdivisions  8878
including either of the following:  8879
       (a) Sales or rentals of tangible personal property by  8880
construction contractors or subcontractors to provide temporary  8881
traffic control or temporary structures, including material and  8882
equipment used to comply with the Ohio manual of uniform traffic  8883
control devices adopted pursuant to section 4511.09 of the  8884
Am. S. B. No. 102  Page 308
As Passed by the Senate
Revised Code, whereby the state or any of its political  8885
subdivisions take title to, or permanent or temporary possession  8886
of, such tangible personal property for use by the state or any  8887
of its political subdivisions, including for use by the general  8888
public thereof;  8889
       (b) Sales of services by construction contractors or  8890
subcontractors to provide temporary traffic control or  8891
structures, including labor used to comply with the Ohio manual  8892
of uniform traffic control devices adopted pursuant to section  8893
4511.09 of the Revised Code, whereby the state or any of its  8894
political subdivisions, including the general public thereof,  8895
receive the benefit of such services.  8896
       As used in divisions (B)(1)(a) and (b) of this section,  8897
"temporary structures" include temporary roads, bridges, drains,  8898
and pavement.  8899
       (2) Sales of food for human consumption off the premises  8900
where sold;  8901
       (3) Sales of food sold to students only in a cafeteria,  8902
dormitory, fraternity, or sorority maintained in a private,  8903
public, or parochial school, college, or university;  8904
       (4) Sales of newspapers and sales or transfers of  8905
magazines distributed as controlled circulation publications;  8906
       (5) The furnishing, preparing, or serving of meals without  8907
charge by an employer to an employee provided the employer  8908
records the meals as part compensation for services performed or  8909
work done;  8910
       (6)(a) Sales of motor fuel upon receipt, use,  8911
distribution, or sale of which in this state a tax is imposed by  8912
the law of this state, but this exemption shall not apply to the  8913
Am. S. B. No. 102  Page 309
As Passed by the Senate
sale of motor fuel on which a refund of the tax is allowable  8914
under division (A) of section 5735.14 of the Revised Code; and  8915
the tax commissioner may deduct the amount of tax levied by this  8916
section applicable to the price of motor fuel when granting a  8917
refund of motor fuel tax pursuant to division (A) of section  8918
5735.14 of the Revised Code and shall cause the amount deducted  8919
to be paid into the general revenue fund of this state;  8920
       (b) Sales of motor fuel other than that described in  8921
division (B)(6)(a) of this section and used for powering a  8922
refrigeration unit on a vehicle other than one used primarily to  8923
provide comfort to the operator or occupants of the vehicle.  8924
       (7) Sales of natural gas by a natural gas company or  8925
municipal gas utility, of water by a water-works company, or of  8926
steam by a heating company, if in each case the thing sold is  8927
delivered to consumers through pipes or conduits, and all sales  8928
of communications services by a telegraph company, all terms as  8929
defined in section 5727.01 of the Revised Code, and sales of  8930
electricity delivered through wires;  8931
       (8) Casual sales by a person, or auctioneer employed  8932
directly by the person to conduct such sales, except as to such  8933
sales of motor vehicles, watercraft or outboard motors required  8934
to be titled under section 1548.06 of the Revised Code,  8935
watercraft documented with the United States coast guard,  8936
snowmobiles, and all-purpose vehicles as defined in section  8937
4519.01 of the Revised Code;  8938
       (9)(a) Sales of services or tangible personal property,  8939
other than motor vehicles, mobile homes, and manufactured homes,  8940
by churches, organizations exempt from taxation under section  8941
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit  8942
organizations operated exclusively for charitable purposes as  8943
Am. S. B. No. 102  Page 310
As Passed by the Senate
defined in division (B)(12) of this section, provided that the  8944
number of days on which such tangible personal property or  8945
services, other than items never subject to the tax, are sold  8946
does not exceed six in any calendar year, except as otherwise  8947
provided in division (B)(9)(b) of this section. If the number of  8948
days on which such sales are made exceeds six in any calendar  8949
year, the church or organization shall be considered to be  8950
engaged in business and all subsequent sales by it shall be  8951
subject to the tax. In counting the number of days, all sales by  8952
groups within a church or within an organization shall be  8953
considered to be sales of that church or organization.  8954
       (b) The limitation on the number of days on which tax-  8955
exempt sales may be made by a church or organization under  8956
division (B)(9)(a) of this section does not apply to sales made  8957
by student clubs and other groups of students of a primary or  8958
secondary school, or a parent-teacher association, booster  8959
group, or similar organization that raises money to support or  8960
fund curricular or extracurricular activities of a primary or  8961
secondary school.  8962
       (c) Divisions (B)(9)(a) and (b) of this section do not  8963
apply to sales by a noncommercial educational radio or  8964
television broadcasting station.  8965
       (10) Sales not within the taxing power of this state under  8966
the Constitution or laws of the United States or the  8967
Constitution of this state including either of the following:  8968
       (a) Sales or rentals of tangible personal property by  8969
construction contractors or subcontractors to provide temporary  8970
traffic control or temporary structures, including material and  8971
equipment used to comply with the Ohio manual of uniform traffic  8972
control devices adopted pursuant to section 4511.09 of the  8973
Am. S. B. No. 102  Page 311
As Passed by the Senate
Revised Code, whereby the United States takes title to, or  8974
permanent or temporary possession of, such tangible personal  8975
property for use by the United States including for use by the  8976
general public thereof;  8977
       (b) Sales of services by construction contractors or  8978
subcontractors to provide temporary traffic control or  8979
structures, including labor used to comply with the Ohio manual  8980
of uniform traffic control devices adopted pursuant to section  8981
4511.09 of the Revised Code, whereby the United States,  8982
including the general public thereof, receives the benefit of  8983
such services.  8984
       As used in divisions (B)(10)(a) and (b) of this section,  8985
"temporary structures" include temporary roads, bridges, drains,  8986
and pavement.  8987
       (11) Except for transactions that are sales under division  8988
(B)(3)(p) of section 5739.01 of the Revised Code, the  8989
transportation of persons or property, unless the transportation  8990
is by a private investigation and security service;  8991
       (12) Sales of tangible personal property or services to  8992
churches, to organizations exempt from taxation under section  8993
501(c)(3) of the Internal Revenue Code of 1986, and to any other  8994
nonprofit organizations operated exclusively for charitable  8995
purposes in this state, no part of the net income of which  8996
inures to the benefit of any private shareholder or individual,  8997
and no substantial part of the activities of which consists of  8998
carrying on propaganda or otherwise attempting to influence  8999
legislation; sales to offices administering one or more homes  9000
for the aged or one or more hospital facilities exempt under  9001
section 140.08 of the Revised Code; and sales to organizations  9002
described in division (D) of section 5709.12 of the Revised  9003
Am. S. B. No. 102  Page 312
As Passed by the Senate
Code.  9004
        "Charitable purposes" means the relief of poverty; the  9005
improvement of health through the alleviation of illness,  9006
disease, or injury; the operation of an organization exclusively  9007
for the provision of professional, laundry, printing, and  9008
purchasing services to hospitals or charitable institutions; the  9009
operation of a home for the aged, as defined in section 5701.13  9010
of the Revised Code; the operation of a radio or television  9011
broadcasting station that is licensed by the federal  9012
communications commission as a noncommercial educational radio  9013
or television station; the operation of a nonprofit animal  9014
adoption service or a county humane society; the promotion of  9015
education by an institution of learning that maintains a faculty  9016
of qualified instructors, teaches regular continuous courses of  9017
study, and confers a recognized diploma upon completion of a  9018
specific curriculum; the operation of a parent-teacher  9019
association, booster group, or similar organization primarily  9020
engaged in the promotion and support of the curricular or  9021
extracurricular activities of a primary or secondary school; the  9022
operation of a community or area center in which presentations  9023
in music, dramatics, the arts, and related fields are made in  9024
order to foster public interest and education therein; the  9025
production of performances in music, dramatics, and the arts; or  9026
the promotion of education by an organization engaged in  9027
carrying on research in, or the dissemination of, scientific and  9028
technological knowledge and information primarily for the  9029
public.  9030
        Nothing in this division shall be deemed to exempt sales  9031
to any organization for use in the operation or carrying on of a  9032
trade or business, or sales to a home for the aged for use in  9033
the operation of independent living facilities as defined in  9034
Am. S. B. No. 102  Page 313
As Passed by the Senate
division (A) of section 5709.12 of the Revised Code.  9035
       (13) Building and construction materials and services sold  9036
to construction contractors for incorporation into a structure  9037
or improvement to real property under a construction contract  9038
with this state or a political subdivision of this state, or  9039
with the United States government or any of its agencies;  9040
building and construction materials and services sold to  9041
construction contractors for incorporation into a structure or  9042
improvement to real property that are accepted for ownership by  9043
this state or any of its political subdivisions, or by the  9044
United States government or any of its agencies at the time of  9045
completion of the structures or improvements; building and  9046
construction materials sold to construction contractors for  9047
incorporation into a horticulture structure or livestock  9048
structure for a person engaged in the business of horticulture  9049
or producing livestock; building materials and services sold to  9050
a construction contractor for incorporation into a house of  9051
public worship or religious education, or a building used  9052
exclusively for charitable purposes under a construction  9053
contract with an organization whose purpose is as described in  9054
division (B)(12) of this section; building materials and  9055
services sold to a construction contractor for incorporation  9056
into a building under a construction contract with an  9057
organization exempt from taxation under section 501(c)(3) of the  9058
Internal Revenue Code of 1986 when the building is to be used  9059
exclusively for the organization's exempt purposes; building and  9060
construction materials and services sold to construction  9061
contractors for incorporation into a structure or improvement to  9062
real property under a construction contract with a county land  9063
reutilization corporation organized under Chapter 1724. of the  9064
Revised Code or its wholly owned subsidiary; tangible personal  9065
Am. S. B. No. 102  Page 314
As Passed by the Senate
property sold for incorporation into the construction of a  9066
sports facility under section 307.696 of the Revised Code;  9067
building and construction materials and services sold to a  9068
construction contractor for incorporation into real property  9069
outside this state if such materials and services, when sold to  9070
a construction contractor in the state in which the real  9071
property is located for incorporation into real property in that  9072
state, would be exempt from a tax on sales levied by that state;  9073
building and construction materials for incorporation into a  9074
transportation facility pursuant to a public-private agreement  9075
entered into under sections 5501.70 to 5501.83 of the Revised  9076
Code; until one calendar year after the construction of a  9077
convention center that qualifies for property tax exemption  9078
under section 5709.084 of the Revised Code is completed,  9079
building and construction materials and services sold to a  9080
construction contractor for incorporation into the real property  9081
comprising that convention center; and building and construction  9082
materials sold for incorporation into a structure or improvement  9083
to real property that is used primarily as, or primarily in  9084
support of, a manufacturing facility or research and development  9085
facility and that is to be owned by a megaproject operator upon  9086
completion and located at the site of a megaproject that  9087
satisfies the criteria described in division (A)(11)(a)(ii) of  9088
section 122.17 of the Revised Code, provided that the sale  9089
occurs during the period that the megaproject operator has an  9090
agreement for such megaproject with the tax credit authority  9091
under division (D) of section 122.17 of the Revised Code that  9092
remains in effect and has not expired or been terminated.  9093
       (14) Sales of ships or vessels or rail rolling stock used  9094
or to be used principally in interstate or foreign commerce, and  9095
repairs, alterations, fuel, and lubricants for such ships or  9096
Am. S. B. No. 102  Page 315
As Passed by the Senate
vessels or rail rolling stock;  9097
       (15) Sales to persons primarily engaged in any of the  9098
activities mentioned in division (B)(42)(a), (g), or (h) of this  9099
section, to persons engaged in making retail sales, or to  9100
persons who purchase for sale from a manufacturer tangible  9101
personal property that was produced by the manufacturer in  9102
accordance with specific designs provided by the purchaser, of  9103
packages, including material, labels, and parts for packages,  9104
and of machinery, equipment, and material for use primarily in  9105
packaging tangible personal property produced for sale,  9106
including any machinery, equipment, and supplies used to make  9107
labels or packages, to prepare packages or products for  9108
labeling, or to label packages or products, by or on the order  9109
of the person doing the packaging, or sold at retail. "Packages"  9110
includes bags, baskets, cartons, crates, boxes, cans, bottles,  9111
bindings, wrappings, and other similar devices and containers,  9112
but does not include motor vehicles or bulk tanks, trailers, or  9113
similar devices attached to motor vehicles. "Packaging" means  9114
placing in a package. Division (B)(15) of this section does not  9115
apply to persons engaged in highway transportation for hire.  9116
       (16) Sales of food to persons using supplemental nutrition  9117
assistance program benefits to purchase the food. As used in  9118
this division, "food" has the same meaning as in 7 U.S.C. 2012  9119
and federal regulations adopted pursuant to the Food and  9120
Nutrition Act of 2008.  9121
       (17) Sales to persons engaged in farming, agriculture,  9122
horticulture, or floriculture, of tangible personal property for  9123
use or consumption primarily in the production by farming,  9124
agriculture, horticulture, or floriculture of other tangible  9125
personal property for use or consumption primarily in the  9126
Am. S. B. No. 102  Page 316
As Passed by the Senate
production of tangible personal property for sale by farming,  9127
agriculture, horticulture, or floriculture; or material and  9128
parts for incorporation into any such tangible personal property  9129
for use or consumption in production; and of tangible personal  9130
property for such use or consumption in the conditioning or  9131
holding of products produced by and for such use, consumption,  9132
or sale by persons engaged in farming, agriculture,  9133
horticulture, or floriculture, except where such property is  9134
incorporated into real property;  9135
       (18) Sales of drugs for a human being that may be  9136
dispensed only pursuant to a prescription; insulin as recognized  9137
in the official United States pharmacopoeia; urine and blood  9138
testing materials when used by diabetics or persons with  9139
hypoglycemia to test for glucose or acetone; hypodermic syringes  9140
and needles when used by diabetics for insulin injections;  9141
epoetin alfa when purchased for use in the treatment of persons  9142
with medical disease; hospital beds when purchased by hospitals,  9143
nursing homes, or other medical facilities; and medical oxygen  9144
and medical oxygen-dispensing equipment when purchased by  9145
hospitals, nursing homes, or other medical facilities;  9146
       (19) Sales of prosthetic devices, durable medical  9147
equipment for home use, or mobility enhancing equipment, when  9148
made pursuant to a prescription and when such devices or  9149
equipment are for use by a human being.  9150
       (20) Sales of emergency and fire protection vehicles and  9151
equipment to nonprofit organizations for use solely in providing  9152
fire protection and emergency services, including trauma care  9153
and emergency medical services, for political subdivisions of  9154
the state;  9155
       (21) Sales of tangible personal property manufactured in  9156
Am. S. B. No. 102  Page 317
As Passed by the Senate
this state, if sold by the manufacturer in this state to a  9157
retailer for use in the retail business of the retailer outside  9158
of this state and if possession is taken from the manufacturer  9159
by the purchaser within this state for the sole purpose of  9160
immediately removing the same from this state in a vehicle owned  9161
by the purchaser;  9162
       (22) Sales of services provided by the state or any of its  9163
political subdivisions, agencies, instrumentalities,  9164
institutions, or authorities, or by governmental entities of the  9165
state or any of its political subdivisions, agencies,  9166
instrumentalities, institutions, or authorities;  9167
       (23) Sales of motor vehicles to nonresidents of this state  9168
under the circumstances described in division (B) of section  9169
5739.029 of the Revised Code;  9170
       (24) Sales to persons engaged in the preparation of eggs  9171
for sale of tangible personal property used or consumed directly  9172
in such preparation, including such tangible personal property  9173
used for cleaning, sanitizing, preserving, grading, sorting, and  9174
classifying by size; packages, including material and parts for  9175
packages, and machinery, equipment, and material for use in  9176
packaging eggs for sale; and handling and transportation  9177
equipment and parts therefor, except motor vehicles licensed to  9178
operate on public highways, used in intraplant or interplant  9179
transfers or shipment of eggs in the process of preparation for  9180
sale, when the plant or plants within or between which such  9181
transfers or shipments occur are operated by the same person.  9182
"Packages" includes containers, cases, baskets, flats, fillers,  9183
filler flats, cartons, closure materials, labels, and labeling  9184
materials, and "packaging" means placing therein.  9185
       (25)(a) Sales of water to a consumer for residential use;  9186
Am. S. B. No. 102  Page 318
As Passed by the Senate
        (b) Sales of water by a nonprofit corporation engaged  9187
exclusively in the treatment, distribution, and sale of water to  9188
consumers, if such water is delivered to consumers through pipes  9189
or tubing.  9190
        (26) Fees charged for inspection or reinspection of motor  9191
vehicles under section 3704.14 of the Revised Code;  9192
        (27) Sales to persons licensed to conduct a food service  9193
operation pursuant to section 3717.43 of the Revised Code, of  9194
tangible personal property primarily used directly for the  9195
following:  9196
        (a) To prepare food for human consumption for sale;  9197
        (b) To preserve food that has been or will be prepared for  9198
human consumption for sale by the food service operator, not  9199
including tangible personal property used to display food for  9200
selection by the consumer;  9201
        (c) To clean tangible personal property used to prepare or  9202
serve food for human consumption for sale.  9203
        (28) Sales of animals by nonprofit animal adoption  9204
services or county humane societies;  9205
        (29) Sales of services to a corporation described in  9206
division (A) of section 5709.72 of the Revised Code, and sales  9207
of tangible personal property that qualifies for exemption from  9208
taxation under section 5709.72 of the Revised Code;  9209
        (30) Sales and installation of agricultural land tile, as  9210
defined in division (B)(5)(a) of section 5739.01 of the Revised  9211
Code;  9212
        (31) Sales and erection or installation of portable grain  9213
bins, as defined in division (B)(5)(b) of section 5739.01 of the  9214
Am. S. B. No. 102  Page 319
As Passed by the Senate
Revised Code;  9215
       (32) The sale, lease, repair, and maintenance of, parts  9216
for, or items attached to or incorporated in, motor vehicles  9217
that are primarily used for transporting tangible personal  9218
property belonging to others by a person engaged in highway  9219
transportation for hire, except for packages and packaging used  9220
for the transportation of tangible personal property;  9221
       (33) Sales to the state headquarters of any veterans'  9222
organization in this state that is either incorporated and  9223
issued a charter by the congress of the United States or is  9224
recognized by the United States veterans administration, for use  9225
by the headquarters;  9226
       (34) Sales to a telecommunications service vendor, mobile  9227
telecommunications service vendor, or satellite broadcasting  9228
service vendor of tangible personal property and services used  9229
directly and primarily in transmitting, receiving, switching, or  9230
recording any interactive, one- or two-way electromagnetic  9231
communications, including voice, image, data, and information,  9232
through the use of any medium, including, but not limited to,  9233
poles, wires, cables, switching equipment, computers, and record  9234
storage devices and media, and component parts for the tangible  9235
personal property. The exemption provided in this division shall  9236
be in lieu of all other exemptions under division (B)(42)(a) or  9237
(n) of this section to which the vendor may otherwise be  9238
entitled, based upon the use of the thing purchased in providing  9239
the telecommunications, mobile telecommunications, or satellite  9240
broadcasting service.  9241
       (35)(a) Sales where the purpose of the consumer is to use  9242
or consume the things transferred in making retail sales and  9243
consisting of newspaper inserts, catalogues, coupons, flyers,  9244
Am. S. B. No. 102  Page 320
As Passed by the Senate
gift certificates, or other advertising material that prices and  9245
describes tangible personal property offered for retail sale.  9246
       (b) Sales to direct marketing vendors of preliminary  9247
materials such as photographs, artwork, and typesetting that  9248
will be used in printing advertising material; and of printed  9249
matter that offers free merchandise or chances to win sweepstake  9250
prizes and that is mailed to potential customers with  9251
advertising material described in division (B)(35)(a) of this  9252
section;  9253
       (c) Sales of equipment such as telephones, computers,  9254
facsimile machines, and similar tangible personal property  9255
primarily used to accept orders for direct marketing retail  9256
sales.  9257
       (d) Sales of automatic food vending machines that preserve  9258
food with a shelf life of forty-five days or less by  9259
refrigeration and dispense it to the consumer.  9260
       For purposes of division (B)(35) of this section, "direct  9261
marketing" means the method of selling where consumers order  9262
tangible personal property by United States mail, delivery  9263
service, or telecommunication and the vendor delivers or ships  9264
the tangible personal property sold to the consumer from a  9265
warehouse, catalogue distribution center, or similar fulfillment  9266
facility by means of the United States mail, delivery service,  9267
or common carrier.  9268
       (36) Sales to a person engaged in the business of  9269
horticulture or producing livestock of materials to be  9270
incorporated into a horticulture structure or livestock  9271
structure;  9272
       (37) Sales of personal computers, computer monitors,  9273
Am. S. B. No. 102  Page 321
As Passed by the Senate
computer keyboards, modems, and other peripheral computer  9274
equipment to an individual who is licensed or certified to teach  9275
in an elementary or a secondary school in this state for use by  9276
that individual in preparation for teaching elementary or  9277
secondary school students;  9278
        (38) Sales of tangible personal property that is not  9279
required to be registered or licensed under the laws of this  9280
state to a citizen of a foreign nation that is not a citizen of  9281
the United States, provided the property is delivered to a  9282
person in this state that is not a related member of the  9283
purchaser, is physically present in this state for the sole  9284
purpose of temporary storage and package consolidation, and is  9285
subsequently delivered to the purchaser at a delivery address in  9286
a foreign nation. As used in division (B)(38) of this section,  9287
"related member" has the same meaning as in section 5733.042 of  9288
the Revised Code, and "temporary storage" means the storage of  9289
tangible personal property for a period of not more than sixty  9290
days.  9291
        (39) Sales of used manufactured homes and used mobile  9292
homes, as defined in section 5739.0210 of the Revised Code, made  9293
on or after January 1, 2000;  9294
        (40) Sales of tangible personal property and services to a  9295
provider of electricity used or consumed directly and primarily  9296
in generating, transmitting, or distributing electricity for use  9297
by others, including property that is or is to be incorporated  9298
into and will become a part of the consumer's production,  9299
transmission, or distribution system and that retains its  9300
classification as tangible personal property after  9301
incorporation; fuel or power used in the production,  9302
transmission, or distribution of electricity; energy conversion  9303
Am. S. B. No. 102  Page 322
As Passed by the Senate
equipment as defined in section 5727.01 of the Revised Code; and  9304
tangible personal property and services used in the repair and  9305
maintenance of the production, transmission, or distribution  9306
system, including only those motor vehicles as are specially  9307
designed and equipped for such use. The exemption provided in  9308
this division shall be in lieu of all other exemptions in  9309
division (B)(42)(a) or (n) of this section to which a provider  9310
of electricity may otherwise be entitled based on the use of the  9311
tangible personal property or service purchased in generating,  9312
transmitting, or distributing electricity.  9313
       (41) Sales to a person providing services under division  9314
(B)(3)(p) of section 5739.01 of the Revised Code of tangible  9315
personal property and services used directly and primarily in  9316
providing taxable services under that section.  9317
       (42) Sales where the purpose of the purchaser is to do any  9318
of the following:  9319
       (a) To incorporate the thing transferred as a material or  9320
a part into tangible personal property to be produced for sale  9321
by manufacturing, assembling, processing, or refining; or to use  9322
or consume the thing transferred directly in producing tangible  9323
personal property for sale by mining, including, without  9324
limitation, the extraction from the earth of all substances that  9325
are classed geologically as minerals, or directly in the  9326
rendition of a public utility service, except that the sales tax  9327
levied by this section shall be collected upon all meals,  9328
drinks, and food for human consumption sold when transporting  9329
persons. This paragraph does not exempt from "retail sale" or  9330
"sales at retail" the sale of tangible personal property that is  9331
to be incorporated into a structure or improvement to real  9332
property.  9333
Am. S. B. No. 102  Page 323
As Passed by the Senate
       (b) To hold the thing transferred as security for the  9334
performance of an obligation of the vendor;  9335
       (c) To resell, hold, use, or consume the thing transferred  9336
as evidence of a contract of insurance;  9337
       (d) To use or consume the thing directly in commercial  9338
fishing;  9339
       (e) To incorporate the thing transferred as a material or  9340
a part into, or to use or consume the thing transferred directly  9341
in the production of, magazines distributed as controlled  9342
circulation publications;  9343
       (f) To use or consume the thing transferred in the  9344
production and preparation in suitable condition for market and  9345
sale of printed, imprinted, overprinted, lithographic,  9346
multilithic, blueprinted, photostatic, or other productions or  9347
reproductions of written or graphic matter;  9348
       (g) To use the thing transferred, as described in section  9349
5739.011 of the Revised Code, primarily in a manufacturing  9350
operation to produce tangible personal property for sale;  9351
       (h) To use the benefit of a warranty, maintenance or  9352
service contract, or similar agreement, as described in division  9353
(B)(7) of section 5739.01 of the Revised Code, to repair or  9354
maintain tangible personal property, if all of the property that  9355
is the subject of the warranty, contract, or agreement would not  9356
be subject to the tax imposed by this section;  9357
       (i) To use the thing transferred as qualified research and  9358
development equipment;  9359
       (j) To use or consume the thing transferred primarily in  9360
storing, transporting, mailing, or otherwise handling purchased  9361
Am. S. B. No. 102  Page 324
As Passed by the Senate
sales inventory in a warehouse, distribution center, or similar  9362
facility when the inventory is primarily distributed outside  9363
this state to retail stores of the person who owns or controls  9364
the warehouse, distribution center, or similar facility, to  9365
retail stores of an affiliated group of which that person is a  9366
member, or by means of direct marketing. This division does not  9367
apply to motor vehicles registered for operation on the public  9368
highways. As used in this division, "affiliated group" has the  9369
same meaning as in division (B)(3)(e) of section 5739.01 of the  9370
Revised Code and "direct marketing" has the same meaning as in  9371
division (B)(35) of this section.  9372
       (k) To use or consume the thing transferred to fulfill a  9373
contractual obligation incurred by a warrantor pursuant to a  9374
warranty provided as a part of the price of the tangible  9375
personal property sold or by a vendor of a warranty, maintenance  9376
or service contract, or similar agreement the provision of which  9377
is defined as a sale under division (B)(7) of section 5739.01 of  9378
the Revised Code;  9379
       (l) To use or consume the thing transferred in the  9380
production of a newspaper for distribution to the public;  9381
       (m) To use tangible personal property to perform a service  9382
listed in division (B)(3) of section 5739.01 of the Revised  9383
Code, if the property is or is to be permanently transferred to  9384
the consumer of the service as an integral part of the  9385
performance of the service;  9386
       (n) To use or consume the thing transferred primarily in  9387
producing tangible personal property for sale by farming,  9388
agriculture, horticulture, or floriculture. Persons engaged in  9389
rendering farming, agriculture, horticulture, or floriculture  9390
services for others are deemed engaged primarily in farming,  9391
Am. S. B. No. 102  Page 325
As Passed by the Senate
agriculture, horticulture, or floriculture. This paragraph does  9392
not exempt from "retail sale" or "sales at retail" the sale of  9393
tangible personal property that is to be incorporated into a  9394
structure or improvement to real property.  9395
       (o) To use or consume the thing transferred in acquiring,  9396
formatting, editing, storing, and disseminating data or  9397
information by electronic publishing;  9398
       (p) To provide the thing transferred to the owner or  9399
lessee of a motor vehicle that is being repaired or serviced, if  9400
the thing transferred is a rented motor vehicle and the  9401
purchaser is reimbursed for the cost of the rented motor vehicle  9402
by a manufacturer, warrantor, or provider of a maintenance,  9403
service, or other similar contract or agreement, with respect to  9404
the motor vehicle that is being repaired or serviced;  9405
       (q) To use or consume the thing transferred directly in  9406
production of crude oil and natural gas for sale. Persons  9407
engaged in rendering production services for others are deemed  9408
engaged in production.  9409
       As used in division (B)(42)(q) of this section,  9410
"production" means operations and tangible personal property  9411
directly used to expose and evaluate an underground reservoir  9412
that may contain hydrocarbon resources, prepare the wellbore for  9413
production, and lift and control all substances yielded by the  9414
reservoir to the surface of the earth.  9415
       (i) For the purposes of division (B)(42)(q) of this  9416
section, the "thing transferred" includes, but is not limited  9417
to, any of the following:  9418
       (I) Services provided in the construction of permanent  9419
access roads, services provided in the construction of the well  9420
Am. S. B. No. 102  Page 326
As Passed by the Senate
site, and services provided in the construction of temporary  9421
impoundments;  9422
       (II) Equipment and rigging used for the specific purpose  9423
of creating with integrity a wellbore pathway to underground  9424
reservoirs;  9425
       (III) Drilling and workover services used to work within a  9426
subsurface wellbore, and tangible personal property directly  9427
used in providing such services;  9428
       (IV) Casing, tubulars, and float and centralizing  9429
equipment;  9430
       (V) Trailers to which production equipment is attached;  9431
       (VI) Well completion services, including cementing of  9432
casing, and tangible personal property directly used in  9433
providing such services;  9434
       (VII) Wireline evaluation, mud logging, and perforation  9435
services, and tangible personal property directly used in  9436
providing such services;  9437
       (VIII) Reservoir stimulation, hydraulic fracturing, and  9438
acidizing services, and tangible personal property directly used  9439
in providing such services, including all material pumped  9440
downhole;  9441
       (IX) Pressure pumping equipment;  9442
       (X) Artificial lift systems equipment;  9443
       (XI) Wellhead equipment and well site equipment used to  9444
separate, stabilize, and control hydrocarbon phases and produced  9445
water;  9446
       (XII) Tangible personal property directly used to control  9447
Am. S. B. No. 102  Page 327
As Passed by the Senate
production equipment.  9448
        (ii) For the purposes of division (B)(42)(q) of this  9449
section, the "thing transferred" does not include any of the  9450
following:  9451
        (I) Tangible personal property used primarily in the  9452
exploration and production of any mineral resource regulated  9453
under Chapter 1509. of the Revised Code other than oil or gas;  9454
        (II) Tangible personal property used primarily in storing,  9455
holding, or delivering solutions or chemicals used in well  9456
stimulation as defined in section 1509.01 of the Revised Code;  9457
        (III) Tangible personal property used primarily in  9458
preparing, installing, or reclaiming foundations for drilling or  9459
pumping equipment or well stimulation material tanks;  9460
        (IV) Tangible personal property used primarily in  9461
transporting, delivering, or removing equipment to or from the  9462
well site or storing such equipment before its use at the well  9463
site;  9464
        (V) Tangible personal property used primarily in gathering  9465
operations occurring off the well site, including gathering  9466
pipelines transporting hydrocarbon gas or liquids away from a  9467
crude oil or natural gas production facility;  9468
        (VI) Tangible personal property that is to be incorporated  9469
into a structure or improvement to real property;  9470
        (VII) Well site fencing, lighting, or security systems;  9471
        (VIII) Communication devices or services;  9472
        (IX) Office supplies;  9473
        (X) Trailers used as offices or lodging;  9474
Am. S. B. No. 102  Page 328
As Passed by the Senate
       (XI) Motor vehicles of any kind;  9475
       (XII) Tangible personal property used primarily for the  9476
storage of drilling byproducts and fuel not used for production;  9477
       (XIII) Tangible personal property used primarily as a  9478
safety device;  9479
       (XIV) Data collection or monitoring devices;  9480
       (XV) Access ladders, stairs, or platforms attached to  9481
storage tanks.  9482
       The enumeration of tangible personal property in division  9483
(B)(42)(q)(ii) of this section is not intended to be exhaustive,  9484
and any tangible personal property not so enumerated shall not  9485
necessarily be construed to be a "thing transferred" for the  9486
purposes of division (B)(42)(q) of this section.  9487
       The commissioner shall adopt and promulgate rules under  9488
sections 119.01 to 119.13 of the Revised Code that the  9489
commissioner deems necessary to administer division (B)(42)(q)  9490
of this section.  9491
       As used in division (B)(42) of this section, "thing"  9492
includes all transactions included in divisions (B)(3)(a), (b),  9493
and (e) of section 5739.01 of the Revised Code.  9494
       (43) Sales conducted through a coin operated device that  9495
activates vacuum equipment or equipment that dispenses water,  9496
whether or not in combination with soap or other cleaning agents  9497
or wax, to the consumer for the consumer's use on the premises  9498
in washing, cleaning, or waxing a motor vehicle, provided no  9499
other personal property or personal service is provided as part  9500
of the transaction.  9501
       (44) Sales of replacement and modification parts for  9502
Am. S. B. No. 102  Page 329
As Passed by the Senate
engines, airframes, instruments, and interiors in, and paint  9503
for, aircraft used primarily in a fractional aircraft ownership  9504
program, and sales of services for the repair, modification, and  9505
maintenance of such aircraft, and machinery, equipment, and  9506
supplies primarily used to provide those services.  9507
       (45) Sales of telecommunications service that is used  9508
directly and primarily to perform the functions of a call  9509
center. As used in this division, "call center" means any  9510
physical location where telephone calls are placed or received  9511
in high volume for the purpose of making sales, marketing,  9512
customer service, technical support, or other specialized  9513
business activity, and that employs at least fifty individuals  9514
that engage in call center activities on a full-time basis, or  9515
sufficient individuals to fill fifty full-time equivalent  9516
positions.  9517
       (46) Sales by a telecommunications service vendor of 900  9518
service to a subscriber. This division does not apply to  9519
information services.  9520
       (47) Sales of value-added non-voice data service. This  9521
division does not apply to any similar service that is not  9522
otherwise a telecommunications service.  9523
       (48) Sales of feminine hygiene products.  9524
       (49) Sales of materials, parts, equipment, or engines used  9525
in the repair or maintenance of aircraft or avionics systems of  9526
such aircraft, and sales of repair, remodeling, replacement, or  9527
maintenance services in this state performed on aircraft or on  9528
an aircraft's avionics, engine, or component materials or parts.  9529
As used in division (B)(49) of this section, "aircraft" means  9530
aircraft of more than six thousand pounds maximum certified  9531
Am. S. B. No. 102  Page 330
As Passed by the Senate
takeoff weight or used exclusively in general aviation.  9532
       (50) Sales of full flight simulators that are used for  9533
pilot or flight-crew training, sales of repair or replacement  9534
parts or components, and sales of repair or maintenance services  9535
for such full flight simulators. "Full flight simulator" means a  9536
replica of a specific type, or make, model, and series of  9537
aircraft cockpit. It includes the assemblage of equipment and  9538
computer programs necessary to represent aircraft operations in  9539
ground and flight conditions, a visual system providing an out-  9540
of-the-cockpit view, and a system that provides cues at least  9541
equivalent to those of a three-degree-of-freedom motion system,  9542
and has the full range of capabilities of the systems installed  9543
in the device as described in appendices A and B of part 60 of  9544
chapter 1 of title 14 of the Code of Federal Regulations.  9545
       (51) Any transfer or lease of tangible personal property  9546
between the state and JobsOhio in accordance with section  9547
4313.02 of the Revised Code.  9548
       (52)(a) Sales to a qualifying corporation.  9549
       (b) As used in division (B)(52) of this section:  9550
       (i) "Qualifying corporation" means a nonprofit corporation  9551
organized in this state that leases from an eligible county  9552
land, buildings, structures, fixtures, and improvements to the  9553
land that are part of or used in a public recreational facility  9554
used by a major league professional athletic team or a class A  9555
to class AAA minor league affiliate of a major league  9556
professional athletic team for a significant portion of the  9557
team's home schedule, provided the following apply:  9558
       (I) The facility is leased from the eligible county  9559
pursuant to a lease that requires substantially all of the  9560
Am. S. B. No. 102  Page 331
As Passed by the Senate
revenue from the operation of the business or activity conducted  9561
by the nonprofit corporation at the facility in excess of  9562
operating costs, capital expenditures, and reserves to be paid  9563
to the eligible county at least once per calendar year.  9564
       (II) Upon dissolution and liquidation of the nonprofit  9565
corporation, all of its net assets are distributable to the  9566
board of commissioners of the eligible county from which the  9567
corporation leases the facility.  9568
       (ii) "Eligible county" has the same meaning as in section  9569
307.695 of the Revised Code.  9570
       (53) Sales to or by a cable service provider, video  9571
service provider, or radio or television broadcast station  9572
regulated by the federal government of cable service or  9573
programming, video service or programming, audio service or  9574
programming, or electronically transferred digital audiovisual  9575
or audio work. As used in division (B)(53) of this section,  9576
"cable service" and "cable service provider" have the same  9577
meanings as in section 1332.01 of the Revised Code, and "video  9578
service," "video service provider," and "video programming" have  9579
the same meanings as in section 1332.21 of the Revised Code.  9580
       (54) Sales of a digital audio work electronically  9581
transferred for delivery through use of a machine, such as a  9582
juke box, that does all of the following:  9583
       (a) Accepts direct payments to operate;  9584
       (b) Automatically plays a selected digital audio work for  9585
a single play upon receipt of a payment described in division  9586
(B)(54)(a) of this section;  9587
       (c) Operates exclusively for the purpose of playing  9588
digital audio works in a commercial establishment.  9589
Am. S. B. No. 102  Page 332
As Passed by the Senate
       (55)(a) Sales of the following occurring on the first  9590
Friday of August and the following Saturday and Sunday of any  9591
year, except in 2024 or any subsequent year in which a sales tax  9592
holiday is held pursuant to section 5739.41 of the Revised Code:  9593
       (i) An item of clothing, the price of which is seventy-  9594
five dollars or less;  9595
       (ii) An item of school supplies, the price of which is  9596
twenty dollars or less;  9597
       (iii) An item of school instructional material, the price  9598
of which is twenty dollars or less.  9599
       (b) As used in division (B)(55) of this section:  9600
       (i) "Clothing" means all human wearing apparel suitable  9601
for general use. "Clothing" includes, but is not limited to,  9602
aprons, household and shop; athletic supporters; baby receiving  9603
blankets; bathing suits and caps; beach capes and coats; belts  9604
and suspenders; boots; coats and jackets; costumes; diapers,  9605
children and adult, including disposable diapers; earmuffs;  9606
footlets; formal wear; garters and garter belts; girdles; gloves  9607
and mittens for general use; hats and caps; hosiery; insoles for  9608
shoes; lab coats; neckties; overshoes; pantyhose; rainwear;  9609
rubber pants; sandals; scarves; shoes and shoe laces; slippers;  9610
sneakers; socks and stockings; steel-toed shoes; underwear;  9611
uniforms, athletic and nonathletic; and wedding apparel.  9612
"Clothing" does not include items purchased for use in a trade  9613
or business; clothing accessories or equipment; protective  9614
equipment; sports or recreational equipment; belt buckles sold  9615
separately; costume masks sold separately; patches and emblems  9616
sold separately; sewing equipment and supplies including, but  9617
not limited to, knitting needles, patterns, pins, scissors,  9618
Am. S. B. No. 102  Page 333
As Passed by the Senate
sewing machines, sewing needles, tape measures, and thimbles;  9619
and sewing materials that become part of "clothing" including,  9620
but not limited to, buttons, fabric, lace, thread, yarn, and  9621
zippers.  9622
       (ii) "School supplies" means items commonly used by a  9623
student in a course of study. "School supplies" includes only  9624
the following items: binders; book bags; calculators; cellophane  9625
tape; blackboard chalk; compasses; composition books; crayons;  9626
erasers; folders, expandable, pocket, plastic, and manila; glue,  9627
paste, and paste sticks; highlighters; index cards; index card  9628
boxes; legal pads; lunch boxes; markers; notebooks; paper,  9629
loose-leaf ruled notebook paper, copy paper, graph paper,  9630
tracing paper, manila paper, colored paper, poster board, and  9631
construction paper; pencil boxes and other school supply boxes;  9632
pencil sharpeners; pencils; pens; protractors; rulers; scissors;  9633
and writing tablets. "School supplies" does not include any item  9634
purchased for use in a trade or business.  9635
       (iii) "School instructional material" means written  9636
material commonly used by a student in a course of study as a  9637
reference and to learn the subject being taught. "School  9638
instructional material" includes only the following items:  9639
reference books, reference maps and globes, textbooks, and  9640
workbooks. "School instructional material" does not include any  9641
material purchased for use in a trade or business.  9642
       (56)(a) Sales of adult diapers or incontinence underpads  9643
sold pursuant to a prescription, for the benefit of a medicaid  9644
recipient with a diagnosis of incontinence, and by a medicaid  9645
provider that maintains a valid provider agreement under section  9646
5164.30 of the Revised Code with the department of medicaid,  9647
provided that the medicaid program covers diapers or  9648
Am. S. B. No. 102  Page 334
As Passed by the Senate
incontinence underpads as an incontinence garment.  9649
       (b) As used in division (B)(56)(a) of this section,  9650
"incontinence underpad" means an absorbent product, not worn on  9651
the body, designed to protect furniture or other tangible  9652
personal property from soiling or damage due to human  9653
incontinence.  9654
       (57) Sales of investment metal bullion and investment  9655
coins. "Investment metal bullion" means any bullion described in  9656
section 408(m)(3)(B) of the Internal Revenue Code, regardless of  9657
whether that bullion is in the physical possession of a trustee.  9658
"Investment coin" means any coin composed primarily of gold,  9659
silver, platinum, or palladium.  9660
       (58) Sales of tangible personal property used primarily  9661
for any of the following purposes by a megaproject operator at  9662
the site of a megaproject that satisfies the criteria described  9663
in division (A)(11)(a)(ii) of section 122.17 of the Revised  9664
Code, provided that the sale occurs during the period that the  9665
megaproject operator has an agreement for such megaproject with  9666
the tax credit authority under division (D) of section 122.17 of  9667
the Revised Code that remains in effect and has not expired or  9668
been terminated:  9669
       (a) To store, transmit, convey, distribute, recycle,  9670
circulate, or clean water, steam, or other gases used in or  9671
produced as a result of manufacturing activity, including items  9672
that support or aid in the operation of such property;  9673
       (b) To clean or prepare inventory, at any stage of storage  9674
or production, or equipment used in a manufacturing activity,  9675
including chemicals, solvents, catalysts, soaps, and other items  9676
that support or aid in the operation of property;  9677
Am. S. B. No. 102  Page 335
As Passed by the Senate
       (c) To regulate, treat, filter, condition, improve, clean,  9678
maintain, or monitor environmental conditions within areas where  9679
manufacturing activities take place;  9680
       (d) To handle, transport, or convey inventory during  9681
production or manufacturing.  9682
       (59) Documentary services charges imposed pursuant to  9683
section 4517.261 or 4781.24 of the Revised Code.  9684
       (60) Sales of children's diapers.  9685
       (61) Sales of therapeutic or preventative creams and wipes  9686
marketed primarily for use on the skin of children.  9687
       (62) Sales of a child restraint device or booster seat  9688
that meets the national highway traffic safety administration  9689
standard for child restraint systems under 49 C.F.R. 571.213.  9690
       (63) Sales of cribs intended to provide sleeping  9691
accommodations for children that comply with the United States  9692
consumer product safety commission's safety standard for full-  9693
size baby cribs under 16 C.F.R. 1219 or the commission's safety  9694
standard for non-full-size baby cribs under 16 C.F.R. 1220.  9695
       (64) Sales of strollers meant for transporting children  9696
from infancy to about thirty-six months of age that meet the  9697
United States consumer product safety commission safety standard  9698
for carriages and strollers under 16 C.F.R. 1227.2.  9699
       (65) The fee imposed by section 3743.22 of the Revised  9700
Code, if it is separately stated on the invoice, bill of sale,  9701
or similar document given by the vendor to the consumer for a  9702
retail sale made in this state.  9703
       (66) Sales of eligible tangible personal property  9704
occurring during the period of a sales tax holiday held pursuant  9705
Am. S. B. No. 102  Page 336
As Passed by the Senate
to section 5739.41 of the Revised Code.  9706
       (67) Sales to a county land reutilization corporation  9707
organized under Chapter 1724. of the Revised Code or its wholly  9708
owned subsidiary and sales by the county land reutilization  9709
corporation or its wholly owned subsidiary.  9710
       (C) For the purpose of the proper administration of this  9711
chapter, and to prevent the evasion of the tax, it is presumed  9712
that all sales made in this state are subject to the tax until  9713
the contrary is established.  9714
       (D) The tax collected by the vendor from the consumer  9715
under this chapter is not part of the price, but is a tax  9716
collection for the benefit of the state, and of counties levying  9717
an additional sales tax pursuant to section 5739.021 or 5739.026  9718
of the Revised Code and of transit authorities levying an  9719
additional sales tax pursuant to section 5739.023 of the Revised  9720
Code. Except for the discount authorized under section 5739.12  9721
of the Revised Code and the effects of any rounding pursuant to  9722
section 5703.055 of the Revised Code, no person other than the  9723
state or such a county or transit authority shall derive any  9724
benefit from the collection or payment of the tax levied by this  9725
section or section 5739.021, 5739.023, or 5739.026 of the  9726
Revised Code.  9727
       Section 2. That existing sections 319.48, 319.54, 321.261,  9728
321.263, 321.343, 323.25, 323.26, 323.28, 323.31, 323.33,  9729
323.47, 323.65, 323.66, 323.67, 323.68, 323.69, 323.691, 323.70,  9730
323.71, 323.72, 323.73, 323.75, 323.76, 323.77, 323.78, 323.79,  9731
505.86, 715.261, 721.28, 1721.10, 1724.02, 2329.153, 3737.87,  9732
3745.11, 3767.41, 5709.12, 5709.91, 5709.911, 5713.083, 5715.02,  9733
5721.01, 5721.02, 5721.03, 5721.04, 5721.06, 5721.13, 5721.17,  9734
5721.18, 5721.19, 5721.192, 5721.20, 5721.25, 5721.26, 5721.30,  9735
Am. S. B. No. 102  Page 337
As Passed by the Senate
5721.32, 5721.33, 5721.37, 5722.01, 5722.02, 5722.03, 5722.031,  9736
5722.04, 5722.05, 5722.06, 5722.07, 5722.08, 5722.10, 5722.11,  9737
5722.14, 5722.15, 5722.21, 5722.22, 5723.01, 5723.03, 5723.04,  9738
5723.05, 5723.06, 5723.10, 5723.12, 5723.13, 5723.18, and  9739
5739.02 of the Revised Code are hereby repealed.  9740
       Section 3. That sections 323.74, 5721.14, 5721.15,  9741
5721.16, 5722.09, and 5722.13 of the Revised Code are hereby  9742
repealed.  9743
       Section 4. This act shall be known as the Gus Frangos Act.  9744