Prohibit enforcing property tax liens against certain homesteads

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 443

2025-2026

Representatives Thomas, D., Mathews,
A.

Cosponsors: Representatives Click,
Fischer, Glassburn, Gross, Hall, T., Lorenz, Miller, K., Newman,
Ritter, Workman, Odioso

To
amend sections 323.25, 4503.06, 5721.01, 5721.18, and 5721.31 of the
Revised Code
to
prohibit enforcement of delinquent property tax liens against certain
owner-occupied homesteads.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections 323.25, 4503.06, 5721.01, 5721.18, and 5721.31 of the
Revised Code be amended to read as follows:

Sec.
323.25.
(A)
When taxes charged against an entry on the tax duplicate, or any part
of those taxes, are not paid within sixty days after delivery of the
delinquent land duplicate to the county treasurer as prescribed by
section 5721.011 of the Revised Code, the county treasurer shall
enforce the lien for the taxes by civil action in the treasurer's
official capacity as treasurer, for the sale of such premises in the
same way mortgage liens are enforced or for the transfer of such
premises to an electing subdivision pursuant to section 323.28 or
323.78 of the Revised Code, in the court of common pleas of the
county, in a municipal court with jurisdiction, or in the county
board of revision with jurisdiction pursuant to section 323.66 of the
Revised Code. Nothing in this section prohibits the treasurer from
instituting such an action before the delinquent tax list or
delinquent vacant land tax list that includes the premises has been
published pursuant to division (B) of section 5721.03 of the Revised
Code if the list is not published within the time prescribed by that
division.

(B)
After the civil action has been instituted, but before the expiration
of the applicable redemption period, any person entitled to redeem
the land may do so by tendering to the county treasurer an amount
sufficient, as determined by the court or board of revision, to pay
the taxes, assessments, penalties, interest, and charges then due and
unpaid, and the costs incurred in the civil action, and by
demonstrating that the property is in compliance with all applicable
zoning regulations, land use restrictions, and building, health, and
safety codes.

(C)
If the delinquent land duplicate lists minerals or rights to minerals
listed pursuant to sections 5713.04, 5713.05, and 5713.06 of the
Revised Code, the county treasurer may enforce the lien for taxes
against such minerals or rights to minerals by civil action, in the
treasurer's official capacity as treasurer, in the manner prescribed
by this section, or proceed as provided under section 5721.46 of the
Revised Code.

(D)
If service by publication is necessary, instead of as provided by the
Rules of Civil Procedure, such publication shall either be made (1)
once a week for three consecutive weeks in a newspaper of general
circulation in the county or (2) once in a newspaper of general
circulation in the county and, beginning one week thereafter, on a
web site of the county or of the court, as selected by the clerk of
the court. Publication on the web site shall continue until one year
after the date a finding is entered under section 323.28 of the
Revised Code with respect to such property. Any notices published on
a web site shall identify the date the notice is first published on
the web site. If proceeding under division (D)(1) of this section,
the second and third publication of the notice may be abbreviated as
authorized under section 7.16 of the Revised Code.

Service
shall be complete, if proceeding under division (D)(1) of this
section, at the expiration of three weeks after the date of the first
publication or, if proceeding under division (D)(2) of this section,
the date that is two weeks after the clerk causes the notice to be
published on the selected web site. If the prosecuting attorney
determines that service upon a defendant may be obtained ultimately
only by publication, the prosecuting attorney may cause service to be
made simultaneously by certified mail, return receipt requested,
ordinary mail, and publication.

(E)
The county treasurer shall not enforce the lien for taxes against
real property to which any of the following applies:

(1)
The real property is the subject of an application for exemption from
taxation under section 5715.27 of the Revised Code and does not
appear on the delinquent land duplicate
;

.

(2)
The real property is the subject of a valid delinquent tax contract
under section 323.31 of the Revised Code for which the county
treasurer has not made certification to the county auditor that the
delinquent tax contract has become void in accordance with that
section
;

.

(3)
A tax certificate respecting that property has been sold under
section 5721.32 or 5721.33 of the Revised Code; provided, however,
that nothing in this division shall prohibit the county treasurer or
the county prosecuting attorney from enforcing the lien of the state
and its political subdivisions for taxes against a certificate parcel
with respect to any or all of such taxes that at the time of
enforcement of such lien are not the subject of a tax certificate.

(4)
The real property is a qualifying homestead as defined in section
5721.01 of the Revised Code.

(F)
Upon application of the plaintiff, the court shall advance such cause
on the docket, so that it may be first heard.

The
court may order that the proceeding be transferred to the county
board of revision if so authorized under section 323.691 of the
Revised Code.

Sec.
4503.06.
(A)
The owner of each manufactured or mobile home that has acquired situs
in this state shall pay either a real property tax pursuant to Title
LVII of the Revised Code or a manufactured home tax pursuant to
division (C) of this section.

(B)
The owner of a manufactured or mobile home shall pay real property
taxes if either of the following applies:

(1)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred on or after January 1, 2000,
and all of the following apply:

(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.

(b)
The home is located on land that is owned by the owner of the home.

(c)
The certificate of title has been inactivated by the clerk of the
court of common pleas that issued it, pursuant to division (H) of
section 4505.11 of the Revised Code.

(2)
The manufactured or mobile home acquired situs in the state or
ownership in the home was transferred before January 1, 2000, and all
of the following apply:

(a)
The home is affixed to a permanent foundation as defined in division
(C)(5) of section 3781.06 of the Revised Code.

(b)
The home is located on land that is owned by the owner of the home.

(c)
The owner of the home has elected to have the home taxed as real
property and, pursuant to section 4505.11 of the Revised Code, has
surrendered the certificate of title to the auditor of the county
containing the taxing district in which the home has its situs,
together with proof that all taxes have been paid.

(d)
The county auditor has placed the home on the real property tax list
and delivered the certificate of title to the clerk of the court of
common pleas that issued it and the clerk has inactivated the
certificate.

(C)(1)
Any mobile or manufactured home that is not taxed as real property as
provided in division (B) of this section is subject to an annual
manufactured home tax, payable by the owner, for locating the home in
this state. The tax as levied in this section is for the purpose of
supplementing the general revenue funds of the local subdivisions in
which the home has its situs pursuant to this section.

(2)
The year for which the manufactured home tax is levied commences on
the first day of January and ends on the following thirty-first day
of December. The state shall have the first lien on any manufactured
or mobile home on the list for the amount of taxes, penalties, and
interest charged against the owner of the home under this section.
The lien of the state for the tax for a year shall attach on the
first day of January to a home that has acquired situs on that date.
The lien for a home that has not acquired situs on the first day of
January, but that acquires situs during the year, shall attach on the
next first day of January. The lien shall continue until the tax,
including any penalty or interest, is paid.

(3)(a)
The situs of a manufactured or mobile home located in this state on
the first day of January is the local taxing district in which the
home is located on that date.

(b)
The situs of a manufactured or mobile home not located in this state
on the first day of January, but located in this state subsequent to
that date, is the local taxing district in which the home is located
thirty days after it is acquired or first enters this state.

(4)
The tax is collected by and paid to the county treasurer of the
county containing the taxing district in which the home has its
situs.

(D)
The manufactured home tax shall be computed and assessed by the
county auditor of the county containing the taxing district in which
the home has its situs as follows:

(1)
On a home that acquired situs in this state prior to January 1, 2000:

(a)
By multiplying the assessable value of the home by the tax rate of
the taxing district in which the home has its situs, and deducting
from the product thus obtained any reduction authorized under section
4503.065 of the Revised Code. The tax levied under this formula shall
not be less than thirty-six dollars, unless the home qualifies for a
reduction in assessable value under section 4503.065 of the Revised
Code, in which case there shall be no minimum tax and the tax shall
be the amount calculated under this division.

(b)
The assessable value of the home shall be forty per cent of the
amount arrived at by the following computation:

(i)
If the cost to the owner, or market value at time of purchase,
whichever is greater, of the home includes the furnishings and
equipment, such cost or market value shall be multiplied according to
the following schedule:

1

2

3

A

For
the first calendar year in which the home is owned by the current
owner

x

80%

B

2nd
calendar year

x

75%

C

3rd
"

x

70%

D

4th
"

x

65%

E

5th
"

x

60%

F

6th
"

x

55%

G

7th
"

x

50%

H

8th
"

x

45%

I

9th
"

x

40%

J

10th
and each year thereafter

x

35%

The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.

(ii)
If the cost to the owner, or market value at the time of purchase,
whichever is greater, of the home does not include the furnishings
and equipment, such cost or market value shall be multiplied
according to the following schedule:

1

2

3

A

For
the first calendar year in which the home is owned by the current
owner

x

95%

B

2nd
calendar year

x

90%

C

3rd
"

x

85%

D

4th
"

x

80%

E

5th
"

x

75%

F

6th
"

x

70%

G

7th
"

x

65%

H

8th
"

x

60%

I

9th
"

x

55%

J

10th
and each year thereafter

x

50%

The
first calendar year means any period between the first day of January
and the thirty-first day of December of the first year.

(2)
On a home in which ownership was transferred or that first acquired
situs in this state on or after January 1, 2000:

(a)
By multiplying the assessable value of the home by the effective tax
rate, as defined in section 323.08 of the Revised Code, for
residential real property of the taxing district in which the home
has its situs, and deducting from the product thus obtained the
reductions required or authorized under section 319.302, 319.304, or
4503.065 or division (B) of section 323.152 of the Revised Code.

(b)
The assessable value of the home shall be thirty-five per cent of its
true value as determined under division (L) of this section.

(3)
On or before the fifteenth day of January each year, the county
auditor shall record the assessable value and the amount of tax on
the manufactured or mobile home on the tax list and deliver a
duplicate of the list to the county treasurer. In the case of an
emergency as defined in section 323.17 of the Revised Code, the tax
commissioner, by journal entry, may extend the times for delivery of
the duplicate for an additional fifteen days upon receiving a written
application from the county auditor regarding an extension for the
delivery of the duplicate, or from the county treasurer regarding an
extension of the time for the billing and collection of taxes. The
application shall contain a statement describing the emergency that
will cause the unavoidable delay and must be received by the tax
commissioner on or before the last day of the month preceding the day
delivery of the duplicate is otherwise required. When an extension is
granted for delivery of the duplicate, the time period for payment of
taxes shall be extended for a like period of time. When a delay in
the closing of a tax collection period becomes unavoidable, the tax
commissioner, upon application by the county auditor and county
treasurer, may order the time for payment of taxes to be extended if
the tax commissioner determines that penalties have accrued or would
otherwise accrue for reasons beyond the control of the taxpayers of
the county. The order shall prescribe the final extended date for
payment of taxes for that collection period.

(4)
After January 1, 1999, the owner of a manufactured or mobile home
taxed pursuant to division (D)(1) of this section may elect to have
the home taxed pursuant to division (D)(2) of this section by filing
a written request with the county auditor of the taxing district in
which the home is located on or before the first day of December of
any year. Upon the filing of the request, the county auditor shall
determine whether all taxes levied under division (D)(1) of this
section have been paid, and if those taxes have been paid, the county
auditor shall tax the manufactured or mobile home pursuant to
division (D)(2) of this section commencing in the next tax year.

(5)
A manufactured or mobile home that acquired situs in this state prior
to January 1, 2000, shall be taxed pursuant to division (D)(2) of
this section if no manufactured home tax had been paid for the home
and the home was not exempted from taxation pursuant to division (E)
of this section for the year for which the taxes were not paid.

(6)(a)
Immediately upon receipt of any manufactured home tax duplicate from
the county auditor, but not less than twenty days prior to the last
date on which the first one-half taxes may be paid without penalty as
prescribed in division (F) of this section, the county treasurer
shall cause to be prepared and mailed or delivered to each person
charged on that duplicate with taxes, or to an agent designated by
such person, the tax bill prescribed by the tax commissioner under
division (D)(7) of this section. When taxes are paid by installments,
the county treasurer shall mail or deliver to each person charged on
such duplicate or the agent designated by that person a second tax
bill showing the amount due at the time of the second tax collection.
The second half tax bill shall be mailed or delivered at least twenty
days prior to the close of the second half tax collection period. A
change in the mailing address, electronic mail address, or telephone
number of any tax bill shall be made in writing to the county
treasurer. Failure to receive a bill required by this section does
not excuse failure or delay to pay any taxes shown on the bill or,
except as provided in division (B)(1) of section 5715.39 of the
Revised Code, avoid any penalty, interest, or charge for such delay.

A
policy adopted by a county treasurer under division (A)(2) of section
323.13 of the Revised Code shall also allow any person required to
receive a tax bill under division (D)(6)(a) of this section to
request electronic delivery of that tax bill in the same manner. A
person may rescind such a request in the same manner as a request
made under division (A)(2) of section 323.13 of the Revised Code. The
request shall terminate upon a change in the name of the person
charged with the taxes pursuant to section 4503.061 of the Revised
Code.

(b)
After delivery of the copy of the delinquent manufactured home tax
list under division (H) of this section, the county treasurer may
prepare and mail to each person in whose name a home is listed an
additional tax bill showing the total amount of delinquent taxes
charged against the home as shown on the list. The tax bill shall
include a notice that the interest charge prescribed by division (G)
of this section has begun to accrue.

(7)
Each tax bill prepared and mailed or delivered under division (D)(6)
of this section shall be in the form and contain the information
required by the tax commissioner. The commissioner may prescribe
different forms for each county and may authorize the county auditor
to make up tax bills and tax receipts to be used by the county
treasurer. The tax bill shall not contain or be mailed or delivered
with any information or material that is not required by this section
or that is not authorized by section 321.45 of the Revised Code or by
the tax commissioner. In addition to the information required by the
commissioner, each tax bill shall contain the following information:

(a)
The taxes levied and the taxes charged and payable against the
manufactured or mobile home;

(b)
The following notice: "Notice: If the taxes are not paid within
sixty days after the county auditor delivers the delinquent
manufactured home tax list to the county treasurer, you and your home
may be subject to collection proceedings for tax delinquency."
Failure to provide such notice has no effect upon the validity of any
tax judgment to which a home may be subjected.

(c)
In the case of manufactured or mobile homes taxed under division
(D)(2) of this section, the following additional information:

(i)
The effective tax rate. The words "effective tax rate"
shall appear in boldface type.

(ii)
The following notice: "Notice: If the taxes charged against this
home have been reduced by the 2-1/2 per cent tax reduction for
residences occupied by the owner but the home is not a residence
occupied by the owner, the owner must notify the county auditor's
office not later than March 31 of the year for which the taxes are
due. Failure to do so may result in the owner being convicted of a
fourth degree misdemeanor, which is punishable by imprisonment up to
30 days, a fine up to $250, or both, and in the owner having to repay
the amount by which the taxes were erroneously or illegally reduced,
plus any interest that may apply.

If
the taxes charged against this home have not been reduced by the
2-1/2 per cent tax reduction and the home is a residence occupied by
the owner, the home may qualify for the tax reduction. To obtain an
application for the tax reduction or further information, the owner
may contact the county auditor's office at __________ (insert the
address and telephone number of the county auditor's office)."

(E)(1)
A manufactured or mobile home is not subject to this section when any
of the following applies:

(a)
It is taxable as personal property pursuant to section 5709.01 of the
Revised Code. Any manufactured or mobile home that is used as a
residence shall be subject to this section and shall not be taxable
as personal property pursuant to section 5709.01 of the Revised Code.

(b)
It bears a license plate issued by any state other than this state
unless the home is in this state in excess of an accumulative period
of thirty days in any calendar year.

(c)
The annual tax has been paid on the home in this state for the
current year.

(d)
The tax commissioner has determined, pursuant to section 5715.27 of
the Revised Code, that the property is exempt from taxation, or would
be exempt from taxation under Chapter 5709. of the Revised Code if it
were classified as real property.

(2)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is not subject to this section
if it is unused or unoccupied and stored at the owner's normal place
of residence or at a recognized storage facility.

(3)
A travel trailer or park trailer, as these terms are defined in
section 4501.01 of the Revised Code, is subject to this section and
shall be taxed as a manufactured or mobile home if it has a situs
longer than thirty days in one location and is connected to existing
utilities, unless either of the following applies:

(a)
The situs is in a state facility or a camping or park area as defined
in division (C), (Q), (S), or (V) of section 3729.01 of the Revised
Code.

(b)
The situs is in a camping or park area that is a tract of land that
has been limited to recreational use by deed or zoning restrictions
and subdivided for sale of five or more individual lots for the
express or implied purpose of occupancy by either self-contained
recreational vehicles as defined in division (T) of section 3729.01
of the Revised Code or by dependent recreational vehicles as defined
in division (D) of section 3729.01 of the Revised Code.

(F)
Except as provided in division (D)(3) of this section, the
manufactured home tax is due and payable as follows:

(1)
When a manufactured or mobile home has a situs in this state, as
provided in this section, on the first day of January, one-half of
the amount of the tax is due and payable on or before the first day
of March and the balance is due and payable on or before the
thirty-first day of July. At the option of the owner of the home, the
tax for the entire year may be paid in full on the first day of
March.

(2)
When a manufactured or mobile home first acquires a situs in this
state after the first day of January, no tax is due and payable for
that year.

(G)(1)(a)
Except as otherwise provided in division (G)(1)(b) of this section,
if one-half of the current taxes charged under this section against a
manufactured or mobile home, together with the full amount of any
delinquent taxes, are not paid on or before the first day of March in
that year, or on or before the last day for such payment as extended
pursuant to section 4503.063 of the Revised Code, a penalty of ten
per cent shall be charged against the unpaid balance of such half of
the current taxes. If the total amount of all such taxes is not paid
on or before the thirty-first day of July, next thereafter, or on or
before the last day for payment as extended pursuant to section
4503.063 of the Revised Code, a like penalty shall be charged on the
balance of the total amount of the unpaid current taxes.

(b)
After a valid delinquent tax contract that includes unpaid current
taxes from a first-half collection period described in division (F)
of this section has been entered into under section 323.31 of the
Revised Code, no ten per cent penalty shall be charged against such
taxes after the second-half collection period while the delinquent
tax contract remains in effect. On the day a delinquent tax contract
becomes void, the ten per cent penalty shall be charged against such
taxes and shall equal the amount of penalty that would have been
charged against unpaid current taxes outstanding on the date on which
the second-half penalty would have been charged thereon under
division (G)(1)(a) of this section if the contract had not been in
effect.

(2)(a)
On the first day of the month following the last day the second
installment of taxes may be paid without penalty beginning in 2000,
interest shall be charged against and computed on all delinquent
taxes other than the current taxes that became delinquent taxes at
the close of the last day such second installment could be paid
without penalty. The charge shall be for interest that accrued during
the period that began on the preceding first day of December and
ended on the last day of the month that included the last date such
second installment could be paid without penalty. The interest shall
be computed at the rate per annum prescribed by section 5703.47 of
the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list compiled under division (H) of
this section.

(b)
On the first day of December beginning in 2000, the interest shall be
charged against and computed on all delinquent taxes. The charge
shall be for interest that accrued during the period that began on
the first day of the month following the last date prescribed for the
payment of the second installment of taxes in the current year and
ended on the immediately preceding last day of November. The interest
shall be computed at the rate per annum prescribed by section 5703.47
of the Revised Code and shall be entered as a separate item on the
delinquent manufactured home tax list.

(c)
After a valid undertaking has been entered into for the payment of
any delinquent taxes, no interest shall be charged against such
delinquent taxes while the undertaking remains in effect in
compliance with section 323.31 of the Revised Code. If a valid
undertaking becomes void, interest shall be charged against the
delinquent taxes for the periods that interest was not permitted to
be charged while the undertaking was in effect. The interest shall be
charged on the day the undertaking becomes void and shall equal the
amount of interest that would have been charged against the unpaid
delinquent taxes outstanding on the dates on which interest would
have been charged thereon under divisions (G)(1) and (2) of this
section had the undertaking not been in effect.

(3)
If the full amount of the taxes due at either of the times prescribed
by division (F) of this section is paid within ten days after such
time, the county treasurer shall waive the collection of and the
county auditor shall remit one-half of the penalty provided for in
this division for failure to make that payment by the prescribed
time.

(4)
The treasurer shall compile and deliver to the county auditor a list
of all tax payments the treasurer has received as provided in
division (G)(3) of this section. The list shall include any
information required by the auditor for the remission of the
penalties waived by the treasurer. The taxes so collected shall be
included in the settlement next succeeding the settlement then in
process.

(H)(1)
The county auditor shall compile annually a "delinquent
manufactured home tax list" consisting of homes the county
treasurer's records indicate have taxes that were not paid within the
time prescribed by divisions (D)(3) and (F) of this section, have
taxes that remain unpaid from prior years, or have unpaid tax
penalties or interest that have been assessed.

(2)
Within thirty days after the settlement under division (H)(2) of
section 321.24 of the Revised Code, the county auditor shall deliver
a copy of the delinquent manufactured home tax list to the county
treasurer. The auditor shall update and publish the delinquent
manufactured home tax list annually in the same manner as delinquent
real property tax lists are published. The county auditor may
apportion the cost of publishing the list among taxing districts in
proportion to the amount of delinquent manufactured home taxes so
published that each taxing district is entitled to receive upon
collection of those taxes, or the county auditor may charge the owner
of a home on the list a flat fee established under section 319.54 of
the Revised Code for the cost of publishing the list and, if the fee
is not paid, may place the fee upon the delinquent manufactured home
tax list as a lien on the listed home, to be collected as other
manufactured home taxes.

(3)

When

Except
as provided in division (H)(4) of this section, when
taxes,
penalties, or interest are charged against a person on the delinquent
manufactured home tax list and are not paid within sixty days after
the list is delivered to the county treasurer, the county treasurer
shall, in addition to any other remedy provided by law for the
collection of taxes, penalties, and interest, enforce collection of
such taxes, penalties, and interest by civil action in the name of
the treasurer against the owner for the recovery of the unpaid taxes
following the procedures for the recovery of delinquent real property
taxes in sections 323.25 to 323.28 of the Revised Code. The action
may be brought in municipal or county court, provided the amount
charged does not exceed the monetary limitations for original
jurisdiction for civil actions in those courts.

It
is sufficient, having made proper parties to the suit, for the county
treasurer to allege in the treasurer's bill of particulars or
petition that the taxes stand chargeable on the books of the county
treasurer against such person, that they are due and unpaid, and that
such person is indebted in the amount of taxes appearing to be due
the county. The treasurer need not set forth any other matter
relating thereto. If it is found on the trial of the action that the
person is indebted to the state, judgment shall be rendered in favor
of the county treasurer prosecuting the action. The judgment debtor
is not entitled to the benefit of any law for stay of execution or
exemption of property from levy or sale on execution in the
enforcement of the judgment.

Upon
the filing of an entry of confirmation of sale or an order of
forfeiture in a proceeding brought under this division, title to the
manufactured or mobile home shall be in the purchaser. The clerk of
courts shall issue a certificate of title to the purchaser upon
presentation of proof of filing of the entry of confirmation or order
and, in the case of a forfeiture, presentation of the county
auditor's certificate of sale.

(4)
The county treasurer shall not enforce a lien for manufactured home
taxes against a manufactured or mobile home that meets all of the
following requirements:

(a)
The manufactured or mobile home is owned and occupied by at least one
individual who is either:

(i)
At least sixty-five years of age;

(ii)
The surviving spouse of a deceased person who owned and occupied the
manufactured or mobile home, provided that, on the date the deceased
spouse dies, the manufactured or mobile home met all of the other
requirements of division (H)(4) of this section and the surviving
spouse was at least sixty years of age.

(b)
The current appraised value of the manufactured or mobile home is
less than seven hundred fifty thousand dollars.

(c)
The owner of the manufactured or mobile home paid, in the preceding
month, some portion of the delinquent taxes, penalties, interest, or
special assessments charged against the manufactured or mobile home.

(I)
The total amount of taxes collected shall be distributed in the
following manner: four per cent shall be allowed as compensation to
the county auditor for the county auditor's service in assessing the
taxes; two per cent shall be allowed as compensation to the county
treasurer for the services the county treasurer renders as a result
of the tax levied by this section. Such amounts shall be paid into
the county treasury, to the credit of the county general revenue
fund, on the warrant of the county auditor. Fees to be paid to the
credit of the real estate assessment fund shall be collected pursuant
to division (C) of section 319.54 of the Revised Code and paid into
the county treasury, on the warrant of the county auditor. The
balance of the taxes collected shall be distributed among the taxing
subdivisions of the county in which the taxes are collected and paid
in the same proportions that the amount of manufactured home tax
levied by each taxing subdivision of the county in the current tax
year bears to the amount of such tax levied by all such subdivisions
in the county in the current tax year. The taxes levied and revenues
collected under this section shall be in lieu of any general property
tax and any tax levied with respect to the privilege of using or
occupying a manufactured or mobile home in this state except as
provided in sections 4503.04 and 5741.02 of the Revised Code.

(J)
An agreement to purchase or a bill of sale for a manufactured home
shall show whether or not the furnishings and equipment are included
in the purchase price.

(K)
If the county treasurer and the county prosecuting attorney agree
that an item charged on the delinquent manufactured home tax list is
uncollectible, they shall certify that determination and the reasons
to the county board of revision. If the board determines the amount
is uncollectible, it shall certify its determination to the county
auditor, who shall strike the item from the list.

(L)(1)
The county auditor shall appraise at its true value any manufactured
or mobile home in which ownership is transferred or which first
acquires situs in this state on or after January 1, 2000, and any
manufactured or mobile home the owner of which has elected, under
division (D)(4) of this section, to have the home taxed under
division (D)(2) of this section. The true value shall include the
value of the home, any additions, and any fixtures, but not any
furnishings in the home. In determining the true value of a
manufactured or mobile home, the auditor shall consider all facts and
circumstances relating to the value of the home, including its age,
its capacity to function as a residence, any obsolete
characteristics, and other factors that may tend to prove its true
value.

(2)(a)
If a manufactured or mobile home has been the subject of an arm's
length sale between a willing seller and a willing buyer within a
reasonable length of time prior to the determination of true value,
the county auditor shall consider the sale price of the home to be
the true value for taxation purposes.

(b)
The sale price in an arm's length transaction between a willing
seller and a willing buyer shall not be considered the true value of
the home if either of the following occurred after the sale:

(i)
The home has lost value due to a casualty.

(ii)
An addition or fixture has been added to the home.

(3)
The county auditor shall have each home viewed and appraised at least
once in each six-year period in the same year in which real property
in the county is appraised pursuant to Chapter 5713. of the Revised
Code, and shall update the appraised values in the third calendar
year following the appraisal. The person viewing or appraising a home
may enter the home to determine by actual view any additions or
fixtures that have been added since the last appraisal. In conducting
the appraisals and establishing the true value, the auditor shall
follow the procedures set forth for appraising real property in
sections 5713.01 and 5713.03 of the Revised Code.

(4)
The county auditor shall place the true value of each home on the
manufactured home tax list upon completion of an appraisal.

(5)(a)
If the county auditor changes the true value of a home, the auditor
shall notify the owner of the home in writing, delivered by mail or
in person. The notice shall be given at least thirty days prior to
the issuance of any tax bill that reflects the change. Failure to
receive the notice does not invalidate any proceeding under this
section.

(b)
Any owner of a home or any other person or party that would be
authorized to file a complaint under division (A) of section 5715.19
of the Revised Code if the home was real property may file a
complaint against the true value of the home as appraised under this
section. The complaint shall be filed with the county auditor on or
before the thirty-first day of March of the current tax year or the
date of closing of the collection for the first half of manufactured
home taxes for the current tax year, whichever is later. The auditor
shall present to the county board of revision all complaints filed
with the auditor under this section. The board shall hear and
investigate the complaint and may take action on it as provided under
sections 5715.11 to 5715.19 of the Revised Code.

(c)
If the county board of revision determines, pursuant to a complaint
against the valuation of a manufactured or mobile home filed under
this section, that the amount of taxes, assessments, or other charges
paid was in excess of the amount due based on the valuation as
finally determined, then the overpayment shall be refunded in the
manner prescribed in section 5715.22 of the Revised Code.

(d)
Payment of all or part of a tax under this section for any year for
which a complaint is pending before the county board of revision does
not abate the complaint or in any way affect the hearing and
determination thereof.

(M)
If the county auditor determines that any tax or other charge or any
part thereof has been erroneously charged as a result of a clerical
error as defined in section 319.35 of the Revised Code, the county
auditor shall call the attention of the county board of revision to
the erroneous charges. If the board finds that the taxes or other
charges have been erroneously charged or collected, it shall certify
the finding to the auditor. Upon receipt of the certification, the
auditor shall remove the erroneous charges on the manufactured home
tax list or delinquent manufactured home tax list in the same manner
as is prescribed in section 319.35 of the Revised Code for erroneous
charges against real property, and refund any erroneous charges that
have been collected, with interest, in the same manner as is
prescribed in section 319.36 of the Revised Code for erroneous
charges against real property.

(N)
As used in this section and section 4503.061 of the Revised Code:

(1)
"Manufactured home taxes" includes taxes, penalties, and
interest charged under division (C) or (G) of this section and any
penalties charged under division (G) or (H)(5) of section 4503.061 of
the Revised Code.

(2)
"Current taxes" means all manufactured home taxes charged
against a manufactured or mobile home that have not appeared on the
manufactured home tax list for any prior year. Current taxes become
delinquent taxes if they remain unpaid after the last day prescribed
for payment of the second installment of current taxes without
penalty, whether or not they have been certified delinquent.

(3)
"Delinquent taxes" means:

(a)
Any manufactured home taxes that were charged against a manufactured
or mobile home for a prior year, including any penalties or interest
charged for a prior year and the costs of publication under division
(H)(2) of this section, and that remain unpaid;

(b)
Any current manufactured home taxes charged against a manufactured or
mobile home that remain unpaid after the last day prescribed for
payment of the second installment of current taxes without penalty,
whether or not they have been certified delinquent, including any
penalties or interest and the costs of publication under division
(H)(2) of this section.

Sec.
5721.01.
(A)
As used in this chapter:

(1)
"Delinquent lands" means all lands, including lands that
are unimproved by any dwelling, upon which delinquent taxes, as
defined in section 323.01 of the Revised Code, remain unpaid at the
time a settlement is made between the county treasurer and auditor
pursuant to division (C) of section 321.24 of the Revised Code.

(2)
"Delinquent vacant lands" means all lands that have been
delinquent lands for at least one year and that are unimproved by any
dwelling.

(3)
"County land reutilization corporation" means a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code.

(4)
"Qualifying homestead" means a homestead, as defined in
section 323.151 of the Revised Code, that meets all of the following
requirements:

(a)
The homestead is owned and occupied by at least one individual who is
either:

(i)
At least sixty-five years of age;

(ii)
The surviving spouse of a deceased person who owned and occupied the
homestead, provided that, on the date the deceased spouse dies, the
homestead met all of the other requirements of division (A)(4) of
this section and the surviving spouse was at least sixty years of
age.

(b)
The current true value of the homestead is less than seven hundred
fifty thousand dollars.

(c)
The homestead bears delinquent taxes, penalties, interest, or special
assessments.

(d)
The owner of the homestead pays, in the preceding month, some portion
of the delinquent taxes, penalties, interest, or special assessments
charged against the homestead.

(B)
As used in sections 5719.04, 5721.03, and 5721.31 of the Revised Code
and in any other sections of the Revised Code to which those sections
are applicable, a "newspaper" or "newspaper of general
circulation" has the same meaning as in section 7.12 of the
Revised Code.

Sec.
5721.18.
The
county prosecuting attorney, upon the delivery to the prosecuting
attorney by the county auditor of a delinquent land or delinquent
vacant land tax certificate, or of a master list of delinquent or
delinquent vacant tracts, shall institute a foreclosure proceeding
under this section in the name of the county treasurer to foreclose
the lien of the state, in any court with jurisdiction or in the
county board of revision with jurisdiction pursuant to section 323.66
of the Revised Code, unless the taxes, assessments, charges,
penalties, and interest are paid prior to the time a complaint is
filed, or unless a foreclosure or foreclosure and forfeiture action
has been or will be instituted under section 323.25, sections 323.65
to 323.79, or section 5721.14 of the Revised Code. If the delinquent
land or delinquent vacant land tax certificate or the master list of
delinquent or delinquent vacant tracts lists minerals or rights to
minerals listed pursuant to sections 5713.04, 5713.05, and 5713.06 of
the Revised Code, the county prosecuting attorney may institute a
foreclosure proceeding in the name of the county treasurer, in any
court with jurisdiction, to foreclose the lien of the state against
such minerals or rights to minerals, unless the taxes, assessments,
charges, penalties, and interest are paid prior to the time the
complaint is filed, or unless a foreclosure or foreclosure and
forfeiture action has been or will be instituted under section
323.25, sections 323.65 to 323.79, or section 5721.14 of the Revised
Code.

Nothing
in this section or section 5721.03 of the Revised Code prohibits the
prosecuting attorney from instituting a proceeding under this section
before the delinquent tax list or delinquent vacant land tax list
that includes the parcel is published pursuant to division (B) of
section 5721.03 of the Revised Code if the list is not published
within the time prescribed by that division. The prosecuting attorney
shall prosecute the proceeding to final judgment and satisfaction.
Within ten days after obtaining a judgment, the prosecuting attorney
shall notify the treasurer in writing that judgment has been
rendered.
If

If

there
is a copy of a written delinquent tax contract attached to the
certificate or an asterisk next to an entry on the master list, or if
a copy of a delinquent tax contract is received from the auditor
prior to the commencement of the proceeding under this section, the
prosecuting attorney shall not institute the proceeding under this
section, unless the prosecuting attorney receives a certification of
the treasurer that the delinquent tax contract has become void.
The
prosecuting attorney shall not institute a proceeding under this
section against a parcel that is a qualifying homestead.

(A)
This division applies to all foreclosure proceedings not instituted
and prosecuted under section 323.25 of the Revised Code or division
(B) or (C) of this section. The foreclosure proceedings shall be
instituted and prosecuted in the same manner as is provided by law
for the foreclosure of mortgages on land, except that, if service by
publication is necessary, such publication, instead of as provided by
the Rules of Civil Procedure, shall either be made (1) once a week
for three consecutive weeks in a newspaper of general circulation in
the county or (2) once in a newspaper of general circulation in the
county and, beginning one week thereafter, on a web site of the
county or of the court, as selected by the clerk of the court.
Publication on the web site shall continue until one year after the
date a judgment is rendered under section 5721.19 of the Revised Code
with respect to such property. Any notices published on a web site
shall identify the date the notice is first published on the web
site. If proceeding under division (A)(1) of this section, the second
and third publication of the notice may be abbreviated as authorized
under section 7.16 of the Revised Code.

Service
shall be complete, if proceeding under division (A)(1) of this
section, at the expiration of three weeks after the date of the first
publication or, if proceeding under division (A)(2) of this section,
the date that is two weeks after the clerk causes the notice to be
published on the selected web site. In any proceeding prosecuted
under this section, if the prosecuting attorney determines that
service upon a defendant may be obtained ultimately only by
publication, the prosecuting attorney may cause service to be made
simultaneously by certified mail, return receipt requested, ordinary
mail, and publication.

In
any county that has adopted a permanent parcel number system, the
parcel may be described in the notice by parcel number only, instead
of also with a complete legal description, if the prosecuting
attorney determines that the publication of the complete legal
description is not necessary to provide reasonable notice of the
foreclosure proceeding to the interested parties. If the complete
legal description is not published, the notice shall indicate where
the complete legal description may be obtained.

It
is sufficient, having been made a proper party to the foreclosure
proceeding, for the treasurer to allege in the treasurer's complaint
that the certificate or master list has been duly filed by the
auditor, that the amount of money appearing to be due and unpaid is
due and unpaid, and that there is a lien against the property
described in the certificate or master list, without setting forth in
the complaint any other or special matter relating to the foreclosure
proceeding. The prayer of the complaint shall be that the court or
the county board of revision with jurisdiction pursuant to section
323.66 of the Revised Code issue an order that the property be sold
or conveyed by the sheriff or otherwise be disposed of, and the
equity of redemption be extinguished, according to the alternative
redemption procedures prescribed in sections 323.65 to 323.79 of the
Revised Code, or if the action is in the municipal court by the
bailiff, in the manner provided in section 5721.19 of the Revised
Code.

In
the foreclosure proceeding, the treasurer may join in one action any
number of lots or lands, but the decree shall be rendered separately,
and any proceedings may be severed, in the discretion of the court or
board of revision, for the purpose of trial or appeal, and the court
or board of revision shall make such order for the payment of costs
as is considered proper. The certificate or master list filed by the
auditor with the prosecuting attorney is prima-facie evidence at the
trial of the foreclosure action of the amount and validity of the
taxes, assessments, charges, penalties, and interest appearing due
and unpaid and of their nonpayment.

(B)
Foreclosure proceedings constituting an action in rem may be
commenced by the filing of a complaint after the end of the second
year from the date on which the delinquency was first certified by
the auditor. Prior to filing such an action in rem, the prosecuting
attorney shall cause a title search to be conducted for the purpose
of identifying any lienholders or other persons with interests in the
property subject to foreclosure. Following the title search, the
action in rem shall be instituted by filing in the office of the
clerk of a court with jurisdiction a complaint bearing a caption
substantially in the form set forth in division (A) of section
5721.181 of the Revised Code.

Any
number of parcels may be joined in one action. Each separate parcel
included in a complaint shall be given a serial number and shall be
separately indexed and docketed by the clerk of the court in a book
kept by the clerk for such purpose. A complaint shall contain the
permanent parcel number of each parcel included in it, the full
street address of the parcel when available, a description of the
parcel as set forth in the certificate or master list, the name and
address of the last known owner of the parcel if they appear on the
general tax list, the name and address of each lienholder and other
person with an interest in the parcel identified in the title search
relating to the parcel that is required by this division, and the
amount of taxes, assessments, charges, penalties, and interest due
and unpaid with respect to the parcel. It is sufficient for the
treasurer to allege in the complaint that the certificate or master
list has been duly filed by the auditor with respect to each parcel
listed, that the amount of money with respect to each parcel
appearing to be due and unpaid is due and unpaid, and that there is a
lien against each parcel, without setting forth any other or special
matters. The prayer of the complaint shall be that the court issue an
order that the land described in the complaint be sold in the manner
provided in section 5721.19 of the Revised Code.

(1)
Within thirty days after the filing of a complaint, the clerk of the
court in which the complaint was filed shall cause a notice of
foreclosure substantially in the form of the notice set forth in
division (B) of section 5721.181 of the Revised Code to be published
either (a) once a week for three consecutive weeks in a newspaper of
general circulation in the county or (b) once in a newspaper of
general circulation in the county and, beginning one week thereafter,
on a web site of the county or of the court, as selected by the
clerk. Publication on the web site shall continue until one year
after the date a judgment is rendered under section 5721.19 of the
Revised Code with respect to such property. The newspaper shall meet
the requirements of section 7.12 of the Revised Code. Any notice
published on a web site shall identify the date the notice is first
published on that web site. In lieu of the form prescribed in
division (B) of section 5721.181 of the Revised Code, the second and
third publication of the notice, if proceeding under division
(B)(1)(a) of this section, may be abbreviated as authorized under
section 7.16 of the Revised Code. In any county that has adopted a
permanent parcel number system, the parcel may be described in the
notice by parcel number only, instead of also with a complete legal
description, if the prosecuting attorney determines that the
publication of the complete legal description is not necessary to
provide reasonable notice of the foreclosure proceeding to the
interested parties. If the complete legal description is not
published, the notice shall indicate where the complete legal
description may be obtained.

After
the final newspaper publication, the publisher shall file with the
clerk of the court an affidavit stating the fact of the publication
and including a copy of the notice of foreclosure as published. Two
weeks after the clerk causes the notice to be published on the
selected web site, if proceeding under division (B)(1)(b) of this
section, the prosecuting attorney shall file with the clerk an
affidavit stating the fact of the publication and including a copy of
the notice of foreclosure and forfeiture as published. Service of
process for purposes of the action in rem shall be considered as
complete on the date of the third newspaper publication or the date
that is two weeks after the clerk causes the notice to be published
on the selected web site, as applicable.

Within
thirty days after the filing of a complaint and before the date
service of process is considered complete under this division, the
clerk of the court also shall cause a copy of a notice substantially
in the form of the notice set forth in division (C) of section
5721.181 of the Revised Code to be mailed by certified mail, with
postage prepaid, to each person named in the complaint as being the
last known owner of a parcel included in it, or as being a lienholder
or other person with an interest in a parcel included in it. The
notice shall be sent to the address of each such person, as set forth
in the complaint, and the clerk shall enter the fact of such mailing
upon the appearance docket. If the name and address of the last known
owner of a parcel included in a complaint is not set forth in it, the
auditor shall file an affidavit with the clerk stating that the name
and address of the last known owner does not appear on the general
tax list.

(2)(a)
An answer may be filed in an action in rem under this division by any
person owning or claiming any right, title, or interest in, or lien
upon, any parcel described in the complaint. The answer shall contain
the caption and number of the action and the serial number of the
parcel concerned. The answer shall set forth the nature and amount of
interest claimed in the parcel and any defense or objection to the
foreclosure of the lien of the state for delinquent taxes,
assessments, charges, penalties, and interest as shown in the
complaint. The answer shall be filed in the office of the clerk of
the court, and a copy of the answer shall be served on the
prosecuting attorney, not later than twenty-eight days after the date
service of process is considered complete under division (B)(1) of
this section. If an answer is not filed within such time, a default
judgment may be taken as to any parcel included in a complaint as to
which no answer has been filed. A default judgment is valid and
effective with respect to all persons owning or claiming any right,
title, or interest in, or lien upon, any such parcel, notwithstanding
that one or more of such persons are minors, incompetents, absentees
or nonresidents of the state, or convicts in confinement.

(b)(i)
A receiver appointed pursuant to divisions (C)(2) and (3) of section
3767.41 of the Revised Code may file an answer pursuant to division
(B)(2)(a) of this section, but is not required to do so as a
condition of receiving proceeds in a distribution under division
(B)(1) of section 5721.17 of the Revised Code.

(ii)
When a receivership under section 3767.41 of the Revised Code is
associated with a parcel, the notice of foreclosure set forth in
division (B) of section 5721.181 of the Revised Code and the notice
set forth in division (C) of that section shall be modified to
reflect the provisions of division (B)(2)(b)(i) of this section.

(3)
At the trial of an action in rem under this division, the certificate
or master list filed by the auditor with the prosecuting attorney
shall be prima-facie evidence of the amount and validity of the
taxes, assessments, charges, penalties, and interest appearing due
and unpaid on the parcel to which the certificate or master list
relates and their nonpayment. If an answer is properly filed, the
court may, in its discretion, and shall, at the request of the person
filing the answer, grant a severance of the proceedings as to any
parcel described in such answer for purposes of trial or appeal.

(C)
In addition to the actions in rem authorized under division (B) of
this section and section 5721.14 of the Revised Code, an action in
rem may be commenced under this division. An action commenced under
this division shall conform to all of the requirements of division
(B) of this section except as follows:

(1)
The prosecuting attorney shall not cause a title search to be
conducted for the purpose of identifying any lienholders or other
persons with interests in the property subject to foreclosure, except
that the prosecuting attorney shall cause a title search to be
conducted to identify any receiver's lien.

(2)
The names and addresses of lienholders and persons with an interest
in the parcel shall not be contained in the complaint, and notice
shall not be mailed to lienholders and persons with an interest as
provided in division (B)(1) of this section, except that the name and
address of a receiver under section 3767.41 of the Revised Code shall
be contained in the complaint and notice shall be mailed to the
receiver.

(3)
With respect to the forms applicable to actions commenced under
division (B) of this section and contained in section 5721.181 of the
Revised Code:

(a)
The notice of foreclosure prescribed by division (B) of section
5721.181 of the Revised Code shall be revised to exclude any
reference to the inclusion of the name and address of each lienholder
and other person with an interest in the parcel identified in a
statutorily required title search relating to the parcel, and to
exclude any such names and addresses from the published notice,
except that the revised notice shall refer to the inclusion of the
name and address of a receiver under section 3767.41 of the Revised
Code and the published notice shall include the receiver's name and
address. The notice of foreclosure also shall include the following
in boldface type:

"If
pursuant to the action the parcel is sold, the sale shall not affect
or extinguish any lien or encumbrance with respect to the parcel
other than a receiver's lien and other than the lien for land taxes,
assessments, charges, interest, and penalties for which the lien is
foreclosed and in satisfaction of which the property is sold. All
other liens and encumbrances with respect to the parcel shall survive
the sale."

(b)
The notice to the owner, lienholders, and other persons with an
interest in a parcel shall be a notice only to the owner and to any
receiver under section 3767.41 of the Revised Code, and the last two
sentences of the notice shall be omitted.

(4)
As used in this division, a "receiver's lien" means the
lien of a receiver appointed pursuant to divisions (C)(2) and (3) of
section 3767.41 of the Revised Code that is acquired pursuant to
division (H)(2)(b) of that section for any unreimbursed expenses and
other amounts paid in accordance with division (F) of that section by
the receiver and for the fees of the receiver approved pursuant to
division (H)(1) of that section.

(D)
The conveyance by the owner of any parcel against which a complaint
has been filed pursuant to this section at any time after the date of
publication of the parcel on the delinquent tax list but before the
date of a judgment of foreclosure pursuant to section 5721.19 of the
Revised Code shall not nullify the right of the county to proceed
with the foreclosure.

Sec.
5721.31.
(A)(1)
After receipt of a duplicate of the delinquent land list compiled
under section 5721.011 of the Revised Code, or a delinquent land list
compiled previously under that section, the county treasurer may
select from the list parcels of delinquent land the lien against
which the county treasurer may attempt to transfer by the sale of tax
certificates under sections 5721.30 to 5721.43 of the Revised Code.
None of the following parcels may be selected for a tax certificate
sale:

(a)
A parcel for which the full amount of taxes, assessments, penalties,
interest, and charges have been paid;

(b)
A parcel for which a valid contract under section 323.122, 323.31, or
5713.20 of the Revised Code is in force;

(c)
A parcel the owner of which has filed a petition in bankruptcy, so
long as the parcel is property of the bankruptcy estate
;

(d)
A parcel that is a qualifying homestead
.

(2)
The county treasurer shall compile a separate list of parcels
selected for tax certificate sales, including the same information as
is required to be included in the delinquent land list.

Upon
compiling the list of parcels selected for tax certificate sales, the
county treasurer may conduct a title search for any parcel on the
list.

(B)(1)
Except as otherwise provided in division (B)(3) of this section, when
tax certificates are to be sold under section 5721.32 of the Revised
Code with respect to parcels, the county treasurer shall send written
notice to either the owner of record or all interested parties
discoverable through a title search, or both, of each parcel on the
list either by certified mail or, if the treasurer has record of an
internet identifier of record associated with the owner or interested
party, by ordinary mail and by that internet identifier of record. A
mailed notice to an owner shall be sent to the owner's last known
tax-mailing address. The notice shall inform the owner or interested
parties that a tax certificate will be offered for sale on the
parcel, and that the owner or interested parties may incur additional
expenses as a result of the sale.

(2)
Except as otherwise provided in division (B)(3) of this section, when
tax certificates are to be sold or transferred under section 5721.33
of the Revised Code with respect to parcels, the county treasurer, at
least thirty days prior to the date of sale or transfer of such tax
certificates, shall send written notice of the sale or transfer by
certified mail to the last known tax-mailing address of the record
owner of the property or parcel and may send such notice to all
parties with an interest in the property that has been recorded in
the property records of the county pursuant to section 317.08 of the
Revised Code. The notice shall state that a tax certificate will be
offered for sale or transfer on the parcel, and that the owner or
interested parties may incur additional expenses as a result of the
sale or transfer.

(3)
The county treasurer is not required to send a notice under division
(B)(1) or (B)(2) of this section if the treasurer previously has
attempted to send such notice to the owner of the parcel and the
notice has been returned by the post office as undeliverable. The
absence of a valid tax-mailing address for the owner of a parcel does
not preclude the county treasurer from selling or transferring a tax
certificate for the parcel.

(C)
The county treasurer shall advertise the sale of tax certificates
under section 5721.32 of the Revised Code in a newspaper of general
circulation in the county once a week for two consecutive weeks. The
newspaper shall meet the requirements of section 7.12 of the Revised
Code. The advertisement shall include the date, the time, and the
place of the public auction, abbreviated legal descriptions of the
parcels, and the names of the owners of record of the parcels. The
advertisement also shall include the certificate purchase prices of
the parcels or the total purchase price of tax certificates for sale
in blocks of tax certificates.

(D)
After the county treasurer has compiled the list of parcels selected
for tax certificate sales but before a tax certificate respecting a
parcel is sold or transferred, if the owner of record of the parcel
pays to the county treasurer in cash the delinquent taxes respecting
the parcel or otherwise acts so that any condition in division
(A)(1)(a), (b), or (c) of this section applies to the parcel, the
owner of record of the parcel also shall pay a fee in an amount
prescribed by the treasurer to cover the administrative costs of the
treasurer under this section respecting the parcel. The fee shall be
deposited in the county treasury to the credit of the tax certificate
administration fund.

(E)
A tax certificate administration fund shall be created in the county
treasury of each county selling tax certificates under sections
5721.30 to 5721.43 of the Revised Code. The fund shall be
administered by the county treasurer, and used solely for the
purposes of sections 5721.30 to 5721.43 of the Revised Code or as
otherwise permitted in this division. Any fee received by the
treasurer under sections 5721.30 to 5721.43 of the Revised Code shall
be credited to the fund, except the bidder registration fee under
division (B) of section 5721.32 of the Revised Code and the county
prosecuting attorney's fee under division (B)(3) of section 5721.37
of the Revised Code. To the extent there is a surplus in the fund
from time to time, the surplus may, with the approval of the county
treasurer, be utilized for the purposes of a county land
reutilization corporation operating in the county.

(F)
The county treasurers of more than one county may jointly conduct a
regional sale of tax certificates under section 5721.32 of the
Revised Code. A regional sale shall be held at a single location in
one county, where the tax certificates from each of the participating
counties shall be offered for sale at public auction. Before the
regional sale, each county treasurer shall advertise the sale for the
parcels in the treasurer's county as required by division (C) of this
section. At the regional sale, tax certificates shall be sold on
parcels from one county at a time, with all of the certificates for
one county offered for sale before any certificates for the next
county are offered for sale.

(G)
The tax commissioner shall prescribe the form of the tax certificate
under this section, and county treasurers shall use the form so
prescribed.

Section
2.
That
existing sections 323.25, 4503.06, 5721.01, 5721.18, and 5721.31 of
the Revised Code are hereby repealed.