Enact the Gus Frangos Act

As Passed by the House

136th
General Assembly

Regular
Session
H. B. No. 86

2025-2026

Representative Demetriou

Cosponsors: Representatives Johnson,
Barhorst, Brennan, Brent, Claggett, Click, Daniels, Dovilla,
Glassburn, Grim, Gross, Hall, D., Hall, T., Hiner, Hoops, Isaacsohn,
Jarrells, John, Jones, Lett, Mathews, A., Miller, J., Miller, M.,
Newman, Peterson, Plummer, Rader, Rogers, Sigrist, Somani, Sweeney,
Thomas, C., Upchurch, Williams

A
BILL

To
amend sections 319.48, 319.54, 321.261, 321.263, 321.343, 323.25,
323.26, 323.28, 323.31, 323.33, 323.47, 323.65, 323.66, 323.67,
323.68, 323.69, 323.691, 323.70, 323.71, 323.72, 323.73, 323.75,
323.76, 323.77, 323.78, 323.79, 505.86, 715.261, 721.28, 1721.10,
1724.02, 2329.153, 3737.87, 3745.11, 3767.41, 5709.12, 5709.91,
5709.911, 5713.083, 5715.02, 5721.01, 5721.02, 5721.03, 5721.04,
5721.06, 5721.13, 5721.17, 5721.18, 5721.19, 5721.192, 5721.20,
5721.25, 5721.26, 5721.30, 5721.32, 5721.33, 5721.37, 5722.01,
5722.02, 5722.03, 5722.031, 5722.04, 5722.05, 5722.06, 5722.07,
5722.08, 5722.10, 5722.11, 5722.14, 5722.15, 5722.21, 5722.22,
5723.01, 5723.03, 5723.04, 5723.05, 5723.06, 5723.10, 5723.12,
5723.13, 5723.18, and 5739.02; to enact sections 5709.58, 5721.183,
5721.193, and 5723.20; and to repeal sections 323.74, 5721.14,
5721.15, 5721.16, 5722.09, and 5722.13 of the Revised Code
to
make changes to the law relating to tax foreclosures and county land
reutilization corporations, and to name this act the Gus Frangos Act.

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

Section
1.
That
sections 319.48, 319.54, 321.261, 321.263, 321.343, 323.25, 323.26,
323.28, 323.31, 323.33, 323.47, 323.65, 323.66, 323.67, 323.68,
323.69, 323.691, 323.70, 323.71, 323.72, 323.73, 323.75, 323.76,
323.77, 323.78, 323.79, 505.86, 715.261, 721.28, 1721.10, 1724.02,
2329.153, 3737.87, 3745.11, 3767.41, 5709.12, 5709.91, 5709.911,
5713.083, 5715.02, 5721.01, 5721.02, 5721.03, 5721.04, 5721.06,
5721.13, 5721.17, 5721.18, 5721.19, 5721.192, 5721.20, 5721.25,
5721.26, 5721.30, 5721.32, 5721.33, 5721.37, 5722.01, 5722.02,
5722.03, 5722.031, 5722.04, 5722.05, 5722.06, 5722.07, 5722.08,
5722.10, 5722.11, 5722.14, 5722.15, 5722.21, 5722.22, 5723.01,
5723.03, 5723.04, 5723.05, 5723.06, 5723.10, 5723.12, 5723.13,
5723.18, and 5739.02 be amended and sections 5709.58, 5721.183,
5721.193, and 5723.20 of the Revised Code be enacted to read as
follows:

Sec.
319.48.
(A)
The county auditor shall maintain a real property tax suspension list
of tracts and lots certified to
him

the auditor

under section 323.33 of the Revised Code as being charged with
delinquent amounts most likely uncollectible except through
foreclosure

or through foreclosure and forfeiture
.
Tracts and lots on the list shall be listed in the same form and
order or sequence as on the general tax list of real and public
utility property. The list also shall include a description of the
tract or lot and the name of the person under whom it is listed.

(B)
When the county auditor enters current taxes and delinquent amounts
on the general tax list and duplicate of real and public utility
property under section 319.30 of the Revised Code,

he

the auditor

shall enter against a tract or lot that is on the suspension list
only the current taxes levied against the tract or lot;

he

the auditor

shall not enter on the general tax list and duplicate the delinquent
taxes, penalties, and interest charged against the tract or lot.
Instead,

he

the auditor

shall indicate on the general tax list and duplicate with an asterisk
or other marking that the tract or lot appears on the real property
tax suspension list, that delinquent taxes, penalties, and interest
stand charged against it, and that the amount of the delinquency may
be obtained through the county auditor or treasurer.

(C)
If a tract or lot is foreclosed upon
or
foreclosed upon and forfeited
for
payment of delinquent taxes, penalties, and interest or is redeemed
by the owner or another authorized taxpayer, the county auditor shall
immediately strike the tract or lot from the real property tax
suspension list.

Sec.
319.54.
(A)
On all moneys collected by the county treasurer on any tax duplicate
of the county, other than estate tax duplicates, and on all moneys
received as advance payments of personal property and classified
property taxes, the county auditor, on settlement with the treasurer
and tax commissioner, on or before the date prescribed by law for
such settlement or any lawful extension of such date, shall be
allowed as compensation for the county auditor's services the
following percentages:

(1)
On the first one hundred thousand dollars, two and one-half per cent;

(2)
On the next two million dollars, eight thousand three hundred
eighteen ten-thousandths of one per cent;

(3)
On the next two million dollars, six thousand six hundred fifty-five
ten-thousandths of one per cent;

(4)
On all further sums, one thousand six hundred sixty-three
ten-thousandths of one per cent.

If
any settlement is not made on or before the date prescribed by law
for such settlement or any lawful extension of such date, the
aggregate compensation allowed to the auditor shall be reduced one
per cent for each day such settlement is delayed after the prescribed
date. No penalty shall apply if the auditor and treasurer grant all
requests for advances up to ninety per cent of the settlement
pursuant to section 321.34 of the Revised Code. The compensation
allowed in accordance with this section on settlements made before
the dates prescribed by law, or the reduced compensation allowed in
accordance with this section on settlements made after the date
prescribed by law or any lawful extension of such date, shall be
apportioned ratably by the auditor and deducted from the shares or
portions of the revenue payable to the state as well as to the
county, townships, municipal corporations, and school districts.

(B)
For the purpose of reimbursing county auditors for the expenses
associated with the increased number of applications for reductions
in real property taxes under sections 323.152 and 4503.065 of the
Revised Code that result from the amendment of those sections by Am.
Sub. H.B. 119 of the 127th general assembly, there shall be paid from
the state's general revenue fund to the county treasury, to the
credit of the real estate assessment fund created by section 325.31
of the Revised Code, an amount equal to one per cent of the total
annual amount of property tax relief reimbursement paid to that
county under sections 323.156 and 4503.068 of the Revised Code for
the preceding tax year. Payments made under this division shall be
made at the same times and in the same manner as payments made under
section 323.156 of the Revised Code.

(C)
From all moneys collected by the county treasurer on any tax
duplicate of the county, other than estate tax duplicates, and on all
moneys received as advance payments of personal property and
classified property taxes, there shall be paid into the county
treasury to the credit of the real estate assessment fund created by
section 325.31 of the Revised Code, an amount to be determined by the
county auditor, which shall not exceed the percentages prescribed in
divisions (C)(1) and (2) of this section.

(1)
For payments made after June 30, 2007, and before 2011, the following
percentages:

(a)
On the first five hundred thousand dollars, four per cent;

(b)
On the next five million dollars, two per cent;

(c)
On the next five million dollars, one per cent;

(d)
On all further sums not exceeding one hundred fifty million dollars,
three-quarters of one per cent;

(e)
On amounts exceeding one hundred fifty million dollars, five hundred
eighty-five thousandths of one per cent.

(2)
For payments made in or after 2011, the following percentages:

(a)
On the first five hundred thousand dollars, four per cent;

(b)
On the next ten million dollars, two per cent;

(c)
On amounts exceeding ten million five hundred thousand dollars,
three-fourths of one per cent.

Such
compensation shall be apportioned ratably by the auditor and deducted
from the shares or portions of the revenue payable to the state as
well as to the county, townships, municipal corporations, and school
districts.

(D)
Each county auditor shall receive four per cent of the amount of tax
collected and paid into the county treasury, on property omitted and
placed by the county auditor on the tax duplicate.

(E)
On all estate tax moneys collected by the county treasurer, the
county auditor, on settlement annually with the tax commissioner,
shall be allowed, as compensation for the auditor's services under
Chapter 5731. of the Revised Code, two per cent of the amount
collected and reported that year in excess of refunds distributed,
for the use of the general fund of the county.

(F)
On all cigarette license moneys collected by the county treasurer,
the county auditor, on settlement semiannually with the treasurer,
shall be allowed as compensation for the auditor's services in the
issuing of such licenses one-half of one per cent of such moneys, to
be apportioned ratably and deducted from the shares of the revenue
payable to the county and subdivisions, for the use of the general
fund of the county.

(G)
The county auditor shall charge and receive fees as follows:

(1)
For deeds of land sold for taxes to be paid by the purchaser, five
dollars;

(2)
For the transfer or entry of land, lot, or part of lot, or the
transfer or entry on or after January 1, 2000, of a used manufactured
home or mobile home as defined in section 5739.0210 of the Revised
Code, fifty cents for each transfer or entry, to be paid by the
person requiring it;

(3)
For receiving statements of value and administering section 319.202
of the Revised Code, one dollar, or ten cents for each one hundred
dollars or fraction of one hundred dollars, whichever is greater, of
the value of the real property transferred or, for sales occurring on
or after January 1, 2000, the value of the used manufactured home or
used mobile home, as defined in section 5739.0210 of the Revised
Code, transferred, except no fee shall be charged when the transfer
is made:

(a)
To or from the United States, this state, or any instrumentality,
agency, or political subdivision of the United States or this state;

(b)
Solely in order to provide or release security for a debt or
obligation;

(c)
To confirm or correct a deed previously executed and recorded or when
a current owner on any record made available to the general public on
the internet or a publicly accessible database and the general tax
list of real and public utility property and the general duplicate of
real and public utility property is a peace officer, parole officer,
prosecuting attorney, assistant prosecuting attorney, correctional
employee, youth services employee, firefighter, EMT, or investigator
of the bureau of criminal identification and investigation and is
changing the current owner name listed on any record made available
to the general public on the internet or a publicly accessible
database and the general tax list of real and public utility property
and the general duplicate of real and public utility property to the
initials of the current owner as prescribed in division (B)(1) of
section 319.28 of the Revised Code;

(d)
To evidence a gift, in trust or otherwise and whether revocable or
irrevocable, between husband and wife, or parent and child or the
spouse of either;

(e)
On sale for delinquent taxes or assessments;

(f)
Pursuant to court order, to the extent that such transfer is not the
result of a sale effected or completed pursuant to such order;

(g)
Pursuant to a reorganization of corporations or unincorporated
associations or pursuant to the dissolution of a corporation, to the
extent that the corporation conveys the property to a stockholder as
a distribution in kind of the corporation's assets in exchange for
the stockholder's shares in the dissolved corporation;

(h)
By a subsidiary corporation to its parent corporation for no
consideration, nominal consideration, or in sole consideration of the
cancellation or surrender of the subsidiary's stock;

(i)
By lease, whether or not it extends to mineral or mineral rights,
unless the lease is for a term of years renewable forever;

(j)
When the value of the real property or the manufactured or mobile
home or the value of the interest that is conveyed does not exceed
one hundred dollars;

(k)
Of an occupied residential property, including a manufactured or
mobile home, being transferred to the builder of a new residence or
to the dealer of a new manufactured or mobile home when the former
residence is traded as part of the consideration for the new
residence or new manufactured or mobile home;

(l)
To a grantee other than a dealer in real property or in manufactured
or mobile homes, solely for the purpose of, and as a step in, the
prompt sale of the real property or manufactured or mobile home to
others;

(m)
To or from a person when no money or other valuable and tangible
consideration readily convertible into money is paid or to be paid
for the real estate or manufactured or mobile home and the
transaction is not a gift;

(n)
Pursuant to division (B) of section 317.22 of the Revised Code, or
section 2113.61 of the Revised Code, between spouses or to a
surviving spouse pursuant to section 5302.17 of the Revised Code as
it existed prior to April 4, 1985, between persons pursuant to
section 5302.17 or 5302.18 of the Revised Code on or after April 4,
1985, to a person who is a surviving, survivorship tenant pursuant to
section 5302.17 of the Revised Code on or after April 4, 1985, or
pursuant to section 5309.45 of the Revised Code;

(o)
To a trustee acting on behalf of minor children of the deceased;

(p)
Of an easement or right-of-way when the value of the interest
conveyed does not exceed one thousand dollars;

(q)
Of property sold to a surviving spouse pursuant to section 2106.16 of
the Revised Code;

(r)
To or from an organization exempt from federal income taxation under
section 501(c)(3) of the "Internal Revenue Code of 1986,"
100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such transfer is
without consideration and is in furtherance of the charitable or
public purposes of such organization;

(s)
Among the heirs at law or devisees, including a surviving spouse, of
a common decedent, when no consideration in money is paid or to be
paid for the real property or manufactured or mobile home;

(t)
To a trustee of a trust, when the grantor of the trust has reserved
an unlimited power to revoke the trust;

(u)
To the grantor of a trust by a trustee of the trust, when the
transfer is made to the grantor pursuant to the exercise of the
grantor's power to revoke the trust or to withdraw trust assets;

(v)
To the beneficiaries of a trust if the fee was paid on the transfer
from the grantor of the trust to the trustee or if the transfer is
made pursuant to trust provisions which became irrevocable at the
death of the grantor;

(w)
To a corporation for incorporation into a sports facility constructed
pursuant to section 307.696 of the Revised Code;

(x)
Between persons pursuant to section 5302.18 of the Revised Code;

(y)
From a county land reutilization corporation organized under Chapter
1724. of the Revised Code, or its wholly owned subsidiary, to a third
party.

(4)
For the cost of publishing the delinquent manufactured home tax list
,

and

the delinquent tax list,
and
the delinquent vacant land tax list,
a
flat fee, as determined by the county auditor, to be charged to the
owner of a home on the delinquent manufactured home tax list or the
property owner of land on the delinquent tax list

or the delinquent vacant land tax list
.

The
auditor shall compute and collect the fee. The auditor shall maintain
a numbered receipt system, as prescribed by the tax commissioner, and
use such receipt system to provide a receipt to each person paying a
fee. The auditor shall deposit the receipts of the fees on
conveyances in the county treasury daily to the credit of the general
fund of the county, except that fees charged and received under
division (G)(3) of this section for a transfer of real property to a
county land reutilization corporation shall be credited to the county
land reutilization corporation fund established under section 321.263
of the Revised Code.

The
real property transfer fee provided for in division (G)(3) of this
section shall be applicable to any conveyance of real property
presented to the auditor on or after January 1, 1968, regardless of
its time of execution or delivery.

The
transfer fee for a used manufactured home or used mobile home shall
be computed by and paid to the county auditor of the county in which
the home is located immediately prior to the transfer.

Sec.
321.261.
(A)
In each county treasury there shall be created the treasurer's
delinquent tax and assessment collection fund and the prosecuting
attorney's delinquent tax and assessment collection fund. Except as
otherwise provided in this division, two and one-half per cent of all
delinquent real property, personal property, and manufactured and
mobile home taxes and assessments collected by the county treasurer
shall be deposited in the treasurer's delinquent tax and assessment
collection fund, and two and one-half per cent of such delinquent
taxes and assessments shall be deposited in the prosecuting
attorney's delinquent tax and assessment collection fund. The board
of county commissioners shall appropriate to the county treasurer
from the treasurer's delinquent tax and assessment collection fund,
and shall appropriate to the prosecuting attorney from the
prosecuting attorney's delinquent tax and assessment collection fund,
money to the credit of the respective fund, and except as provided in
division (D) of this section, the appropriation shall be used only
for the following purposes:

(1)
By the county treasurer or the county prosecuting attorney in
connection with the collection of delinquent real property, personal
property, and manufactured and mobile home taxes and assessments,
including proceedings related to foreclosure of the state's lien for
such taxes against such property;

(2)
With respect to any portion of the amount appropriated from the
treasurer's delinquent tax and assessment collection fund for the
benefit of a county land reutilization corporation organized under
Chapter 1724. of the Revised Code, the county land reutilization
corporation. Upon the deposit of amounts in the treasurer's
delinquent tax and assessment collection fund, any amounts allocated
at the direction of the treasurer to the support of the county land
reutilization corporation shall be paid out of such fund to the
corporation upon a warrant of the county auditor.

If
the balance in the treasurer's or prosecuting attorney's delinquent
tax and assessment collection fund exceeds three times the amount
deposited into the fund in the preceding year, the treasurer or
prosecuting attorney, on or before the twentieth day of October of
the current year, may direct the county auditor to forgo the
allocation of delinquent taxes and assessments to that officer's
respective fund in the ensuing year. If the county auditor receives
such direction, the auditor shall cause the portion of taxes and
assessments that otherwise would be credited to the fund under this
section in that ensuing year to be allocated and distributed among
taxing units' funds as otherwise provided in this chapter and other
applicable law.

(B)
During the period of time that a county land reutilization
corporation is functioning as such on behalf of a county, the board
of county commissioners, upon the request of the county treasurer,
a
county commissioner, or the county land reutilization corporation,

may
designate by resolution that an additional amount, not exceeding five
per cent of all collections of delinquent real property, personal
property, and manufactured and mobile home taxes and assessments,
shall be deposited in the

treasurer's delinquent tax and assessment collection

county
land reutilization corporation
fund

and

established
under section 321.263 of the Revised Code, to
be
available for appropriation by the board for the use of the
corporation. Any such amounts so deposited and appropriated under
this division shall be paid out of the
treasurer's
delinquent tax and assessment collection
county
land reutilization corporation
fund
to the corporation upon a warrant of the county auditor.

(C)
Annually by the first day of December, the county treasurer and the
prosecuting attorney each shall submit a report to the board of
county commissioners regarding the use of the moneys appropriated
from their respective delinquent tax and assessment collection funds.
Each report shall specify the amount appropriated from the fund
during the current calendar year, an estimate of the amount so
appropriated that will be expended by the end of the year, a summary
of how the amount appropriated has been expended in connection with
delinquent tax collection activities or land reutilization, and an
estimate of the amount that will be credited to the fund during the
ensuing calendar year.

The
annual report of a county land reutilization corporation required by
section 1724.05 of the Revised Code shall include information
regarding the amount and use of the moneys that the corporation
received from the treasurer's delinquent tax and assessment
collection
fund
and the county land reutilization corporation
fund.

(D)(1)
In any county, if the county treasurer or prosecuting attorney
determines that the balance to the credit of that officer's
corresponding delinquent tax and assessment collection fund exceeds
the amount required to be used as prescribed by division (A) of this
section, the county treasurer or prosecuting attorney may expend the
excess to prevent residential mortgage foreclosures in the county and
to address problems associated with other foreclosed real property.
The amount used for that purpose in any year may not exceed the
amount that would cause the fund to have a reserve of less than
twenty per cent of the amount expended in the preceding year for the
purposes of division (A) of this section.

Money
authorized to be expended under division (D)(1) of this section shall
be used to provide financial assistance in the form of loans to
borrowers in default on their home mortgages, including for the
payment of late fees, to clear arrearage balances, and to augment
moneys used in the county's foreclosure prevention program. The money
also may be used to assist county land reutilization corporations,
municipal corporations, or townships in the county, upon their
application to the county treasurer, prosecuting attorney, or the
county department of development, in the nuisance abatement of
deteriorated residential buildings in foreclosure, or vacant,
abandoned, tax-delinquent, or blighted real property, including
paying the costs of boarding up such buildings, lot maintenance, and
demolition.

(2)
In a county having a population of more than one hundred thousand
according to the department of development's 2006 census estimate, if
the county treasurer or prosecuting attorney determines that the
balance to the credit of that officer's corresponding delinquent tax
and assessment collection fund exceeds the amount required to be used
as prescribed by division (A) of this section, the county treasurer
or prosecuting attorney may expend the excess to assist county land
reutilization corporations, townships, or municipal corporations
located in the county as provided in division (D)(2) of this section,
provided that the combined amount so expended each year in a county
shall not exceed five million dollars. Upon application for the funds
by a county land reutilization corporation, township, or municipal
corporation, the county treasurer or prosecuting attorney may assist
the county land reutilization corporation, township, or municipal
corporation in abating foreclosed residential nuisances, including
paying the costs of securing such buildings, lot maintenance, and
demolition. At the prosecuting attorney's discretion, the prosecuting
attorney also may apply the funds to costs of prosecuting alleged
violations of criminal and civil laws governing real estate and
related transactions, including fraud and abuse.

Sec.
321.263.
A
county land reutilization
corporation

fund
shall be established in the county treasury of each county in which a
county land reutilization corporation has been organized under
Chapter 1724. of the Revised Code

and in which
.
Any amount in the county land reutilization corporation fund
appropriated by a board of county commissioners shall be paid to the
corporation, upon the corporation's written request, by the county
treasurer upon the warrant of the county auditor.

If

the
county treasurer has made advance payments under section 321.341 of
the Revised Code
.
The
,
the
county
treasurer shall credit all penalties and interest on the current year
unpaid taxes and the current year delinquent taxes advanced to the

county
land reutilization corporation
fund
as provided under section 321.341 of the Revised Code when the
current year unpaid taxes and current year delinquent taxes are
collected.

Any
amount in the county land reutilization corporation fund appropriated
by a board of county commissioners shall be paid to the corporation,
upon its written request, by the county treasurer upon the warrant of
the county auditor.
At
the end of the year immediately following the year in which an amount

of
penalties and interest
was
deposited in the county land reutilization corporation fund, any
balance of that amount
of
penalties and interest
remaining
in the fund shall be encumbered for the repayment of any borrowed
money, and interest accrued thereon, that was used to make an advance
payment under section 321.341 of the Revised Code, and that has not
yet been repaid. The balance remaining in the fund from any amount

of penalties and interest

deposited in the fund shall be determined as if all amounts deposited
into the fund are drawn from the fund on a first-in, first-out basis.
The amount encumbered shall not exceed the county's aggregate
liability for the borrowed money and interest, and shall be
determined as if the liability were to be discharged on the
termination or maturity date of the instrument under which the money
was borrowed. If the balance
of
penalties and interest
is
not or will not be reserved for appropriation or reappropriation to
the corporation in a succeeding fiscal year, it shall be transferred
by the county treasurer to the undivided general tax fund of the
county. Such amounts
of
penalties and interest
shall
be apportioned and distributed to the appropriate taxing districts in
the same manner as the distribution of delinquent taxes and
assessments.

Sec.
321.343.
A
county treasurer of a county in which a county land reutilization
corporation has been organized under Chapter 1724. of the Revised
Code may enter into an agreement with the county land reutilization
corporation for the benefit of the holders of debt obligations of the
corporation for the repayment of which will be pledged the penalties
and interest on current year unpaid taxes and current year delinquent
taxes, as defined in and available under section 321.341 of the
Revised Code. The pledge agreement may include, without limitation, a
pledge by the county treasurer of and a grant of a security interest
in the penalties and interest deposited into the county land
reutilization
corporation

fund
to the payment of debt service on the debt obligations and a covenant
of the county treasurer to continue to make the special tax advances
authorized under section 321.341 of the Revised Code when the debt
obligations remain outstanding if necessary to generate from the
penalties and interest at least the amount needed to pay the debt
service on the debt obligations when due. The penalties and interest
so pledged and so deposited are immediately subject to the pledge and
security interest without any physical delivery thereof or further
act. The pledge and security interest are valid, binding, and
enforceable against all parties having claims of any kind against the
county land reutilization corporation or the county treasurer,
irrespective of notice thereof, and such pledge and grant of a
security interest creates a perfected security interest for all
purposes of Chapter 1309. of the Revised Code, without the necessity
for separation or delivery or possession of the pledged penalties and
interest, or for the filing or recording of the document by which the
pledge and security interest are created. The penalties and interest
so deposited may be applied to the purposes for which pledged without
necessity for any act of appropriation. The performance under this
pledge agreement is expressly determined and declared to be a duty
specifically enjoined by law upon the county treasurer and each
officer and employee having authority to perform the duty of the
county treasurer resulting from an office, trust, or station, within
the meaning of section 2731.01 of the Revised Code, enforceable by
writ of mandamus.

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,
or

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.

(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.
323.26.
Having

made

named

the
proper parties in a suit under section 323.25 of the Revised Code, it
shall be sufficient for the county treasurer to allege in the
treasurer's petition that the taxes are charged on the tax duplicate
against lands, lots, or parcels thereof, the amount of the taxes, and
that the taxes are unpaid, and the treasurer shall not be required to
set forth in the petition any other or further special matter
relating to such taxes. A certified copy of the entry on the tax
duplicate
or
an affidavit from the county treasurer or deputy treasurer describing
the lands, lots, or parcels and the amount of the taxes, assessments,
charges, interest, and penalties due and unpaid, and stating that the
amount has been certified by the auditor to the county treasurer as
delinquent

shall be prima-facie evidence of such allegations and the validity of
the taxes. In the petition, the county treasurer of a county in which
a county land reutilization corporation is organized under Chapter
1724. of the Revised Code may invoke the alternative redemption
period provided under section 323.78 of the Revised Code.
Notwithstanding the provisions for sale of property foreclosed under
Chapters 323. and 5721. of the Revised Code, if the treasurer's
petition invokes the alternative redemption period, upon the
expiration of the alternative redemption period, title to the parcels
may be transferred by deed to a municipal corporation, county,
township, school district, or a county land reutilization corporation
in accordance with section 323.78 of the Revised Code.

Sec.
323.28.
(A)
A finding shall be entered in a proceeding under section 323.25 of
the Revised Code for taxes, assessments, penalties, interest, and
charges due and payable at the time the deed of real property sold or
transferred under this section is transferred to the purchaser or
transferee, plus the cost of the proceeding. For purposes of
determining such amount, the county treasurer may estimate the amount
of taxes, assessments, interest, penalties, charges, and costs that
will be payable at the time the deed of the property is transferred
to the purchaser or transferee.

The
court of common pleas
,

or

a municipal court with jurisdiction
,
or the county board of revision with jurisdiction pursuant to section
323.66 of the Revised Code

shall order such premises to be transferred pursuant to division (E)
of this section or shall order such premises to be sold for payment
of the finding, but for not less than either of the following, unless
the county treasurer applies for an appraisal:

(1)
The total amount of such finding;

(2)
The
fair
market
appraised

value
of the premises, as determined by the county auditor

for taxation purposes
,
plus the cost of the proceeding.

If
the county treasurer applies for an appraisal, the premises shall be
appraised in the manner provided by section 2329.17 of the Revised
Code, and shall be sold for at least two-thirds of the appraised
value.

Notwithstanding
the minimum sales price provisions of divisions (A)(1) and (2) of
this section to the contrary, a parcel sold pursuant to this section
shall not be sold for less than the amount described in division
(A)(1) of this section if the highest bidder is the owner of record
of the parcel immediately prior to the judgment of foreclosure or a
member of the following class of parties connected to that owner: a
member of that owner's immediate family, a person with a power of
attorney appointed by that owner who subsequently transfers the
parcel to the owner, a sole proprietorship owned by that owner or a
member of the owner's immediate family, or partnership, trust,
business trust, corporation, or association in which the owner or a
member of the owner's immediate family owns or controls directly or
indirectly more than fifty per cent. If a parcel sells for less than
the amount described in division (A)(1) of this section, the officer
conducting the sale shall require the buyer to complete an affidavit
stating that the buyer is not the owner of record immediately prior
to the judgment of foreclosure or a member of the specified class of
parties connected to that owner, and the affidavit shall become part
of the court records of the proceeding. If the county auditor
discovers within three years after the date of the sale that a parcel
was sold to that owner or a member of the specified class of parties
connected to that owner for a price less than the amount so
described, and if the parcel is still owned by that owner or a member
of the specified class of parties connected to that owner, the
auditor within thirty days after such discovery shall add the
difference between that amount and the sale price to the amount of
taxes that then stand charged against the parcel and is payable at
the next succeeding date for payment of real property taxes. As used
in this paragraph, "immediate family" means a spouse who
resides in the same household and children.

(B)
From the proceeds of the sale the costs shall be first paid, next the
amount found due for taxes, then the amount of any taxes accruing
after the entry of the finding and before the deed of the property is
transferred to the purchaser following the sale, all of which taxes
shall be deemed satisfied, though the amount applicable to them is
deficient, and any balance shall be distributed according to section
5721.20 of the Revised Code. No statute of limitations shall apply to
such action. Upon sale, all liens for taxes due at the time the deed
of the property is transferred to the purchaser following the sale,
and liens subordinate to liens for taxes, shall be deemed satisfied
and discharged unless otherwise provided by the order of sale.

(C)
If the county treasurer's estimate of the amount of the finding under
division (A) of this section exceeds the amount of taxes,
assessments, interest, penalties, and costs actually payable when the
deed is transferred to the purchaser, the officer who conducted the
sale shall refund to the purchaser the difference between the
estimate and the amount actually payable. If the amount of taxes,
assessments, interest, penalties, and costs actually payable when the
deed is transferred to the purchaser exceeds the county treasurer's
estimate, the officer shall certify the amount of the excess to the
treasurer, who shall enter that amount on the real and public utility
property tax duplicate opposite the property; the amount of the
excess shall be payable at the next succeeding date prescribed for
payment of taxes in section 323.12 of the Revised Code, and shall not
be deemed satisfied and discharged pursuant to division (B) of this
section.

(D)
Premises ordered to be sold under this section but remaining unsold
for want of bidders after being offered for sale on two separate
occasions, not less than two weeks apart, or after being offered for
sale on one occasion in the case of abandoned land as defined in
section 323.65 of the Revised Code

or nonproductive land as defined in section 5722.01 of the Revised
Code
,
shall be forfeited to the state
or
to a political subdivision, school district, or county land
reutilization corporation
pursuant
to Chapter
5722.
or section 5723.01 of the Revised Code, and shall be disposed of
pursuant to Chapter 5722. or
5723.
of the Revised Code.

(E)

(E)(1)
As used in division (E) of this section:

(a)
"Abandoned land" has the same meaning as in section 323.65
of the Revised Code;

(b)
"Nonproductive land" and "electing subdivision"
have the same meanings as in section 5722.01 of the Revised Code.

(2)

Notwithstanding
section 5722.03 of the Revised Code,

and subject to section 5721.193 of the Revised Code,

if the complaint alleges that the property is
delinquent
vacant land as defined in section 5721.01 of the Revised Code,

abandoned

lands as defined in section 323.65 of the Revised Code,

land

or

lands
described in division (F) of section 5722.01 of the Revised
Code
nonproductive
land
,

and
if an electing subdivision indicates its desire to acquire the parcel
by way of an affidavit filed in the case prior to the adjudication of
foreclosure,
and

if

the
value of the taxes, assessments, penalties, interest, and all other
charges and costs of the action exceed the auditor's
fair
market
appraised

value
of the parcel

for taxation purposes
,
then the court
or
board of revision having jurisdiction over the matter
on
motion of the plaintiff, or on the court's
or
board's
own
motion, shall, upon any adjudication of foreclosure, order, without
appraisal and without sale, the fee simple title of the property to
be transferred to and vested in an electing subdivision

as defined in division (A) of section 5722.01 of the Revised Code
.

For
purposes of determining whether the taxes, assessments, penalties,
interest, and all other charges and costs of the action exceed the
actual fair market value of the parcel, the auditor's most current
valuation shall be rebuttably presumed to be, and constitute
prima-facie evidence of, the fair market value of the parcel. In such
case, the

(3)
The
filing
for journalization of a decree of foreclosure ordering
that

direct
transfer without appraisal or sale
shall
constitute
constitutes

confirmation
of the transfer and thereby
terminate

terminates

any
further statutory or common law right of redemption.

(4)
Upon the journalization of a decree of foreclosure ordering direct
transfer without appraisal and sale pursuant to division (E)(2) of
this section, the sheriff shall execute and record a deed
transferring the property to the electing subdivision named in the
order, subject to division (H) of section 5721.19 of the Revised
Code. Once the deed is recorded, title to the property is
incontestable in the electing subdivision and free and clear of all
liens for taxes, penalties, interest, charges, assessments, and all
other liens and encumbrances, except for easements and covenants of
record running with the land and created prior to the time at which
the taxes or assessments, for the nonpayment of which the abandoned
land or nonproductive land was transferred to the electing
subdivision, became due and payable.

(F)
Whenever the officer charged to conduct the sale offers any parcel
for sale, the officer first shall read aloud a complete legal
description of the parcel, or in the alternative, may read aloud only
a summary description and a parcel number if the county has adopted a
permanent parcel number system and if the advertising notice
published prior to the sale includes a complete legal description or
indicates where the complete legal description may be obtained.

Sec.
323.31.
(A)(1)
A person who owns agricultural real property or owns and occupies
residential real property or a manufactured or mobile home that does
not have an outstanding tax lien certificate or judgment of
foreclosure against it, and a person who is a vendee of such property
under a purchase agreement or land contract and who occupies the
property, shall have at least one opportunity to pay any delinquent
or unpaid current taxes, or both, charged against the property by
entering into a written delinquent tax contract with the county
treasurer in a form prescribed or approved by the tax commissioner.
Subsequent opportunities to enter into a delinquent tax contract
shall be at the county treasurer's sole discretion.

(2)
The treasurer may enter into a delinquent tax contract in accordance
with division (A) of this section with an owner or vendee of real
property, other than residential real property or a manufactured or
mobile home that is occupied by the owner, and other than
agricultural real property.

(3)
The delinquent tax contract described in division (A) of this section
may be entered into at any time prior to an adjudication of
foreclosure pursuant to proceedings by the county treasurer and the
county prosecuting attorney pursuant to section 323.25 or 323.65 to
323.79 of the Revised Code or by the county prosecuting attorney
pursuant to section 5721.18 of the Revised Code, the adjudication of
foreclosure pursuant to proceedings by a private attorney pursuant to
section 5721.37 of the Revised Code,
the
commencement of foreclosure and forfeiture proceedings pursuant to
section 5721.14 of the Revised Code,
or
the commencement of collection proceedings pursuant to division (H)
of section 4503.06 of the Revised Code by the filing of a civil
action as provided in that division. A duplicate copy of each
delinquent tax contract shall be filed with the county auditor, who
shall attach the copy to the delinquent land tax certificate
,
delinquent vacant land tax certificate
,
or the delinquent manufactured home tax list, or who shall enter an
asterisk in the margin next to the entry for the tract or lot on the
master list of delinquent tracts
,
master list of delinquent vacant tracts
,
or next to the entry for the home on the delinquent manufactured home
tax list, prior to filing it with the prosecuting attorney under
section 5721.13 of the Revised Code, or, in the case of the
delinquent manufactured home tax list, prior to delivering it to the
county treasurer under division (H)(2) of section 4503.06 of the
Revised Code. If the delinquent tax contract is entered into after
the certificate or the master list has been filed with the
prosecuting attorney, the treasurer shall file the duplicate copy
with the prosecuting attorney.

(4)
A delinquent tax contract entered into under division (A) of this
section shall provide for the payment of any delinquent or unpaid
current taxes, or both, in installments over a period, beginning on
the date of the first payment made under the contract, not to exceed
one of the following:

(a)
Five years for a person entering into a contract on the basis of
residential real property the person owns and occupies, except the
period shall be not less than two years if the person so requests;

(b)
Ten years for a person entering into a contract on the basis of a
qualifying athletic complex, as defined in section 5709.57 of the
Revised Code;

(c)
Five years for a person entering into a contract on the basis of
property other than that described in division (A) (4)(a) or (b) of
this section.

(5)
For each delinquent tax contract entered into under division (A) of
this section, the county treasurer shall determine and shall specify
in the delinquent tax contract the number of installments, the amount
of each installment, and the schedule for payment of the
installments. Except as otherwise provided for taxes, penalties, and
interest under division (B) of section 319.43 of the Revised Code,
the part of each installment payment representing taxes and penalties
and interest thereon shall be apportioned among the several taxing
districts in the same proportion that the amount of taxes levied by
each district against the entry in the preceding tax year bears to
the taxes levied by all such districts against the entry in the
preceding tax year. The part of each payment representing assessments
and other charges shall be credited to those items in the order in
which they became due. Each payment made to a taxing district shall
be apportioned among the taxing district's several funds for which
taxes or assessments have been levied.

(6)
When an installment payment is not received by the treasurer when due
under a delinquent tax contract entered into under division (A) of
this section or any current taxes or special assessments charged
against the property become unpaid, the delinquent tax contract
becomes void unless the treasurer permits a new delinquent tax
contract to be entered into; if the treasurer does not permit a new
delinquent tax contract to be entered into, the treasurer shall
certify to the auditor that the delinquent tax contract has become
void.

(7)
Upon receipt of certification described in division (A)(6) of this
section, the auditor shall destroy the duplicate copy of the voided
delinquent tax contract. If such copy has been filed with the
prosecuting attorney, the auditor immediately shall deliver the
certification to the prosecuting attorney, who shall attach it to the
appropriate certificate and the duplicate copy of the voided
delinquent tax contract or strike through the asterisk entered in the
margin of the master list next to the entry for the tract or lot that
is the subject of the voided delinquent tax contract. The prosecuting
attorney then shall institute a proceeding to foreclose the lien of
the state in accordance with section 323.25, sections 323.65 to
323.79, or section 5721.18 of the Revised Code

or, in the case of delinquent vacant land, a foreclosure proceeding
in accordance with section 323.25, sections 323.65 to 323.79, or
section 5721.18 of the Revised Code, or a foreclosure and forfeiture
proceeding in accordance with section 5721.14 of the Revised Code
.
In the case of a manufactured or mobile home, the county treasurer
shall cause a civil action to be brought as provided under division
(H) of section 4503.06 of the Revised Code.

(B)
If there is an outstanding tax certificate respecting a delinquent
parcel under section 5721.32 or 5721.33 of the Revised Code, a
written delinquent tax contract may not be entered into under this
section. To redeem a tax certificate in installments, the owner or
other person seeking to redeem the tax certificate shall enter into a
redemption payment plan under division (C) of section 5721.38 of the
Revised Code.

(C)
As used in this section, "unpaid current taxes" means any
current taxes charged on the general tax list and duplicate of real
and public utility property or the manufactured home tax list and
duplicate that remain unpaid after the last day prescribed for
payment of the first installment of such taxes without penalty, and
any penalties associated with such taxes.

Sec.
323.33.
If
a county treasurer determines, for a tract or lot of real property on
the delinquent land list and duplicate on which no taxes have been
paid for at least five years, that the delinquent amounts are most
likely uncollectible except through foreclosure

or through foreclosure and forfeiture
,

he

the treasurer

may certify that determination together with

his

the treasurer's

reasons for it to the county board of revision and the prosecuting
attorney. If the board of revision and the prosecuting attorney
determine that the delinquent amounts are most likely uncollectible
except through foreclosure or through foreclosure and forfeiture,
they shall certify that determination to the county auditor. Upon
receipt of the determination, the county auditor shall place the
tract or lot on the real property tax suspension list maintained
under section 319.48 of the Revised Code.

Sec.
323.47.
(A)
If land held by tenants in common is sold upon proceedings in
partition, or taken by the election of any of the parties to such
proceedings, or real estate is sold by administrators, executors,
guardians, or trustees, the court shall order that the taxes,
penalties, and assessments then due and payable, and interest on
those taxes, penalties, and assessments, that are or will be a lien
on such land or real estate as of the date of the sale or election,
be discharged out of the proceeds of such sale or election, but only
to the extent of those proceeds. For purposes of determining such
amount, the county treasurer may estimate the amount of taxes,
assessments, interest, and penalties that will be payable as of the
date of the sale or election. If the county treasurer's estimate
exceeds the amount of taxes, assessments, interest, and penalties
actually payable as of that date, the plaintiff in the action
resulting in a sale or election, may request that the county
treasurer refund that excess to holders of the next lien interests
according to the confirmation of sale or election or, if all liens
are satisfied, that the treasurer remit that excess to the court for
distribution. If the amount of taxes, assessments, interest, and
penalties actually payable at the time of the sale or election
exceeds the county treasurer's estimate, or the proceeds are
insufficient to satisfy that estimate, the officer who conducted the
sale shall certify the amount of the excess to the treasurer, who
shall enter that amount on the real and public utility property tax
duplicate opposite the property; the amount of the excess shall be
payable at the next succeeding date prescribed for payment of taxes
in section 323.12 of the Revised Code.

If
the plaintiff in an action that results in a sale or election in
accordance with this division is the land's or real estate's
purchaser or electing party, the court shall not order a deduction
for the taxes, assessments, interest, and penalties, the lien for
which attaches before the date of sale or election but that are not
yet determined, assessed, and levied from the proceeds of the sale or
election, unless such deduction is approved by that purchaser or
electing party. The officer who conducted the sale shall certify that
such amount was not paid from the proceeds to the county treasurer,
who shall enter that amount on the real and public utility property
tax duplicate opposite the property; this amount shall be payable at
the next succeeding date prescribed for payment of taxes in section
323.12 of the Revised Code.

Taxes,
assessments, interest, and penalties that are not paid on the date of
that sale or election, including any amount that becomes due and
payable after the date of the sale or election or that remains unpaid
because proceeds of a sale or election are insufficient to pay those
amounts, continue to be a lien on the property as provided under
section 323.11 of the Revised Code.

(B)(1)
Except as provided in division (B)(2) or (3) of this section, if real
estate is sold at judicial sale, the court shall order that the total
of the following amounts shall be discharged out of the proceeds of
the sale but only to the extent of such proceeds:

(a)
Taxes, assessments, interest, and penalties, the lien for which
attaches before the date of sale but that are not yet determined,
assessed, and levied for the year that includes the date of sale,
apportioned pro rata to the part of that year that precedes the date
of sale;

(b)
All other taxes, assessments, penalties, and interest the lien for
which attached for a prior tax year but that have not been paid on or
before the date of sale.

(2)
The county treasurer may estimate the amount in division (B)(1)(a) of
this section before the confirmation of sale or an amended entry
confirming the sale is filed. If the county treasurer's estimate
exceeds the amount in division (B)(1)(a) of this section, the
judgment creditor may request that the county treasurer refund that
excess to holders of the next lien interests according to the
confirmation of sale or, if all liens are satisfied, that the
treasurer remit that excess to the court for distribution. If the
actual amount exceeds the county treasurer's estimate, the officer
who conducted the sale shall certify the amount of the excess to the
treasurer, who shall enter that amount on the real and public utility
property tax duplicate opposite the property; the amount of the
excess shall be payable at the next succeeding date prescribed for
payment of taxes in section 323.12 of the Revised Code.

If
the judgment creditor in an action that results in a sale in
accordance with division (B) of this section is the real estate's
purchaser, the court shall not order a deduction for the taxes,
assessments, interest, and penalties, the lien for which attaches
before the date of sale but that are not yet determined, assessed,
and levied from the proceeds of the sale unless such deduction is
approved by that purchaser. The officer who conducted the sale shall
certify that such amount was not paid from the proceeds to the county
treasurer, who shall enter that amount on the real and public utility
property tax duplicate opposite the property; this amount shall be
payable at the next succeeding date prescribed for payment of taxes
in section 323.12 of the Revised Code.

Taxes,
assessments, interest, and penalties that are not paid on the date of
that sale, including any amount that becomes due and payable after
the date of the sale, continue to be a lien on the property as
provided under section 323.11 of the Revised Code.

(3)
The amounts described in division (B)(1) of this section shall not be
discharged out of the proceeds of a judicial sale, but shall instead
be deemed to be satisfied and extinguished upon confirmation of sale,
if both of the following conditions apply:

(a)
The real estate is sold pursuant to a foreclosure proceeding other
than a tax foreclosure proceeding initiated by the county treasurer
under section 323.25, sections 323.65 to 323.79, or Chapter 5721. of
the Revised Code
,
a tax lien certificate foreclosure proceeding initiated by a
certificate holder under sections 5721.30 to 5721.43 of the Revised
Code, or a foreclosure of a receiver's lien initiated by a receiver
under section 3767.41 of the Revised Code
.

(b)
A county land reutilization corporation organized under Chapter 1724.
of the Revised Code is both the purchaser of the real estate and the
judgment creditor or assignee of all rights, title, and interest in
the judgment arising from the foreclosure proceeding.

(4)
The amounts described in division (B)(1) of this section, to the
extent they cannot be satisfied out of the proceeds of a judicial
sale arising from foreclosure on a receiver's lien, shall be deemed
to be satisfied and extinguished upon the confirmation of sale. As
used in this division and division (B)(3)(a) of this section,
"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.

Sec.
323.65.
As
used in sections 323.65 to 323.79 of the Revised Code:

(A)
"Abandoned land" means delinquent lands

or delinquent vacant lands
,
including any improvements on the lands, that are unoccupied and that
first appeared on the list compiled under division (C) of section
323.67 of the Revised Code, or the delinquent tax list
or
delinquent vacant land tax list
compiled
under section 5721.03 of the Revised Code, at whichever of the
following times is applicable:

(1)
In the case of lands other than agricultural lands, at any time after
the county auditor makes the certification of the delinquent land
list under section 5721.011 of the Revised Code;

(2)
In the case of agricultural lands, at any time after two years after
the county auditor makes the certification of the delinquent land
list under section 5721.011 of the Revised Code.

(B)
"Agricultural land" means lands on the agricultural land
tax list maintained under section 5713.33 of the Revised Code.

(C)
"Clerk of court" means the clerk of the court of common
pleas of the county in which specified abandoned land is located.

(D)
"Delinquent lands"
and
"delinquent vacant lands" have
has

the
same
meanings

meaning

as
in section 5721.01 of the Revised Code.

(E)
"Impositions" means delinquent taxes, assessments,
penalties, interest, costs, reasonable attorney's fees of a
certificate holder, applicable and permissible costs of the
prosecuting attorney of a county

or designated counsel hired by the prosecuting attorney
,
and other permissible charges against abandoned land.

(F)(1)
"Unoccupied," with respect to a parcel of land, means any
of the following:

(a)
No building, structure, land, or other improvement that is subject to
taxation and that is located on the parcel is physically inhabited as
a dwelling;

(b)
No trade or business is actively being conducted on the parcel by the
owner, a tenant, or another party occupying the parcel pursuant to a
lease or other legal authority, or in a building, structure, or other
improvement that is subject to taxation and that is located on the
parcel;

(c)
The parcel is uninhabited and there are no signs that it is
undergoing a change in tenancy and remains legally habitable, or that
it is undergoing improvements, as indicated by an application for a
building permit or other facts indicating that the parcel is
experiencing ongoing improvements.

(2)
For purposes of division (F)(1) of this section, it is prima-facie
evidence and a rebuttable presumption that may be rebutted to the
county board of revision that a parcel of land is unoccupied if
,
at the time the county auditor makes the certification under section
5721.011 of the Revised Code

,

the parcel is not agricultural land
,

and two or more of the following

are alleged in the complaint or by affidavit to

apply:

(a)
At the time of the inspection of the parcel by a county, municipal
corporation, or township in which the parcel is located, no person,
trade, or business inhabits, or is visibly present from an exterior
inspection of, the parcel.

(b)
No utility connections, including, but not limited to, water, sewer,
natural gas, or electric connections, service the parcel, or no such
utility connections are actively being billed by any utility provider
regarding the parcel.

(c)
The parcel or any improvement thereon is boarded up or otherwise
sealed because, immediately prior to being boarded up or sealed, it
was deemed by a political subdivision pursuant to its municipal,
county, state, or federal authority to be open, vacant, or
vandalized.

(d)
The parcel or any improvement thereon is, upon visible inspection,
insecure, vacant, or vandalized.

(G)
"Community development organization" means a nonprofit
corporation that is formed or organized under Chapter 1702. or 1724.
of the Revised Code and to which both of the following apply:

(1)
The organization is in good standing under law at the time the county
auditor makes the certification under section 5721.011 of the Revised
Code and has remained in good standing uninterrupted for at least the
two years immediately preceding the time of that certification or, in
the case of a county land reutilization corporation, has remained so
from the date of organization if less than two years.

(2)
As of the time the county auditor makes the certification under
section 5721.011 of the Revised Code, the organization has received
from the county, municipal corporation, or township in which
abandoned land is located official authority or agreement by a duly
authorized officer of that county, municipal corporation, or township
to accept the owner's fee simple interest in the abandoned land and
to the abandoned land being foreclosed, and that official authority
or agreement had been delivered to the county treasurer or county
board of revision in a form that will reasonably confirm the
county's, municipal corporation's, or township's assent to transfer
the land to that community development organization under section

323.74

323.71
or 323.78
of
the Revised Code. No such official authority or agreement by a duly
authorized officer of a county, municipal corporation, or township
must be received if a county land reutilization corporation is
authorized to receive tax-foreclosed property under its articles of
incorporation, regulations, or Chapter 1724. of the Revised Code.

(H)
"Certificate holder" has the same meaning as in section
5721.30 of the Revised Code.

(I)
"Abandoned land list" means the list of abandoned lands
compiled under division (A) of section 323.67 of the Revised Code.

(J)
"Alternative redemption period," in any action to foreclose
the state's lien for unpaid delinquent taxes, assessments, charges,
penalties, interest, and costs on a parcel of real property pursuant
to section 323.25, sections 323.65 to 323.79, or section 5721.18 of
the Revised Code, means twenty-eight days after an adjudication of
foreclosure of the parcel is journalized by a court or county board
of revision having jurisdiction over the foreclosure proceedings.

Upon

Subject
to section 5721.193 of the Revised Code, upon
the
expiration of the alternative redemption period, the right and equity
of redemption of any owner or party shall terminate without further
order of the court or board of revision. As used in any section of
the Revised Code and for any proceeding under this chapter or section
5721.18 of the Revised Code, for purposes of determining the
alternative redemption period, the period commences on the day
immediately following the journalization of the adjudication of
foreclosure and ends on and includes the twenty-eighth day
thereafter.

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

Sec.
323.66.
(A)
(A)(1)
A county board of revision created under section 5715.01 of the
Revised Code, upon the board's initiative and expressed by
resolution, may exercise jurisdiction to hear and adjudicate
foreclosure proceedings on abandoned land in the county to enforce
the state's lien for unpaid real property taxes, assessments,
interest, and penalty, in accordance with the procedures established
in sections 323.65 to 323.79 of the Revised Code.

(2)

In lieu of utilizing the judicial foreclosure proceedings and other
procedures and remedies available under sections 323.25 to 323.28 or
under Chapter 5721.
,
5722., or 5723.

of the Revised Code,
the
prosecuting attorney, or designated counsel hired by the prosecuting
attorney, representing the treasurer or a certificate holder may file

a

complaint
with a
county
board of revision
created
under section 5715.01 of the Revised Code, upon the board's
initiative, expressed by resolution, may
that
has adopted a resolution pursuant to division (A)(1) of this section,
seeking to
foreclose
the state's lien for real
estate

property

taxes
upon abandoned land in the county
and,
upon the complaint of a certificate holder or county land
reutilization corporation, foreclose
or

the
lien of
the
state or the
a

certificate
holder held under sections 5721.30 to 5721.43 of the Revised Code
.
The board shall order disposition of the abandoned land by public
auction or by other conveyance in the manner prescribed

in accordance with the procedures established
by
sections 323.65 to 323.79 of the Revised Code.
The
filing of a complaint by a prosecuting attorney or certificate holder
that alleges that the subject property is abandoned land shall invoke
the subject matter jurisdiction of the board to adjudicate the
complaint in accordance with sections 323.65 to 323.79 of the Revised
Code.

(B)(1)
A county board of revision may adopt rules as are necessary to
administer cases subject to its jurisdiction under Chapter 5715. or
adjudicated under sections 323.65 to 323.79 of the Revised Code, as
long as the rules are
consistent

not
irreconcilably inconsistent

with rules adopted by the tax commissioner under Chapter 5715. of the
Revised Code. Rules adopted by a board shall be limited to rules
relating to hearing procedure, the scheduling and location of
proceedings, case management,
motions,

and practice forms.

(2)
A county board of revision, upon any adjudication of foreclosure
under sections 323.65 to 323.79 of the Revised Code, may prepare
final orders of sale and deeds. For such purposes, the board may
create its own order of sale and deed forms. The sheriff or clerk of
court shall execute and deliver any forms prepared under this
division in the manner prescribed in sections 323.65 to 323.79 of the
Revised Code.

(3)
Section 2703.26 of the Revised Code applies to all complaints filed
pursuant to sections 323.65 to 323.79 of the Revised Code.

(C)
In addition to all other duties and functions provided by law, under
sections 323.65 to 323.79 of the Revised Code the clerk of court, in
the same manner as in civil actions, shall provide summons and notice
of hearings, maintain an official case file, docket all proceedings,
and tax as costs all necessary actions in connection therewith in
furtherance of the foreclosure of abandoned land under those
sections. The county board of revision shall file with the clerk of
court all orders and adjudications of the board, and the clerk shall
docket, as needed, and journalize all orders and adjudications so
filed by the board. The clerk may utilize the court's existing
journal or maintain a separate journal for purposes of sections
323.65 to 323.79 of the Revised Code. Other than notices of hearings,
the orders and adjudications of the board shall not become effective
until journalized by the clerk. Staff of the board of revision may
schedule and execute, and file with the clerk of courts, notices of
hearings.

(D)
For the purpose of efficiently and promptly implementing sections
323.65 to 323.79 of the Revised Code, the prosecuting attorney of the
county, the county treasurer, the clerk of court of the county, the
county auditor, and the sheriff of the county may promulgate rules,
not inconsistent with sections 323.65 to 323.79 of the Revised Code,
regarding practice forms, forms of notice for hearings and notice to
parties, forms of orders and adjudications, fees, publication, and
other procedures customarily within their official purview and
respective duties.

Sec.
323.67.
(A)
The county treasurer, county auditor, a county land reutilization
corporation, or a certificate holder, from the list compiled under
division (C) of this section or the delinquent tax list
or
delinquent vacant land tax list
compiled
under section 5721.03 of the Revised Code, may identify and compile a
list of the parcels in the county that the treasurer, auditor,
corporation, or certificate holder determines to be abandoned lands
suitable for disposition under sections 323.65 to 323.79 of the
Revised Code. The list may contain one or more parcels and may be
transmitted to the board of revision in such a form and manner that
allows the board to reasonably discern that the parcels constitute
abandoned lands.

(B)(1)
From the list of parcels compiled under division (A) of this section,
the county treasurer

or
,

prosecuting
attorney,

or designated counsel hired by the prosecuting attorney,

for purposes of collecting the delinquent taxes, interest, penalties,
and charges levied on those parcels and expeditiously restoring them
to the tax list, may proceed to foreclose the lien for those
impositions in the manner prescribed by sections 323.65 to 323.79 of
the Revised Code.

(2)
If a certificate holder
or
county land reutilization corporation
compiles
a list of parcels under division (A) of this section that the
certificate holder determines to be abandoned lands suitable for
disposition under sections 323.65 to 323.79 of the Revised Code, the
certificate holder
or
corporation
may
proceed under sections 323.68 and 323.69 of the Revised Code.

(C)
For purposes of sections 323.65 to 323.79 of the Revised Code, the
county auditor or county treasurer may compile or certify a list of
abandoned lands in any manner and at such times as will give effect
to the expedited foreclosure of abandoned land.

Sec.
323.68.
(A)(1)
For each parcel subject to foreclosure under sections 323.65 to
323.79 of the Revised Code, the prosecuting attorney

or designated counsel hired by the prosecuting attorney

shall cause a title search to be conducted for the purpose of
identifying any lienholders or other persons having a legal or
equitable ownership interest or other security interest of record in
such abandoned land.

(2)
If a certificate holder
or
a county land reutilization corporation
compiles
a list of the parcels that the certificate holder
or
corporation
determines
to be abandoned land under division (A) of section 323.67 of the
Revised Code, the certificate holder
or
corporation
shall
cause a title search to be conducted for the purpose of identifying
any lienholders or other persons having a legal or equitable
ownership interest or other security interest of record in the
abandoned land.

(B)
Notwithstanding section 5301.252 of the Revised Code, an affidavit of
a type described in that section shall not be considered a lien or
encumbrance on the abandoned land, and the recording of an affidavit
of a type described in that section shall not serve in any way to
impede the bona fide purchaser status of the purchaser of any
abandoned land sold at public auction under sections 323.65 to 323.79
of the Revised Code or of any other recipient of abandoned land
transferred under those sections. However, any affiant who records an
affidavit pursuant to section 5301.252 of the Revised Code shall be
given notice and summons under sections 323.69 to 323.79 of the
Revised Code in the same manner as any lienholder.

Sec.
323.69.
(A)
Upon the completion of the title search required by section 323.68 of
the Revised Code, the prosecuting attorney
,
or designated counsel hired by the prosecuting attorney
,
representing the county treasurer
,
the county land reutilization corporation,

or the certificate holder may file with the clerk of court a
complaint for the foreclosure of each parcel of abandoned land
appearing on the abandoned land list, and for the equity of
redemption on each parcel. The complaint shall name all parties
having any interest of record in the abandoned land that was
discovered in the title search. The prosecuting attorney
,
county land reutilization corporation,

or certificate holder may file such a complaint regardless of whether
the parcel has appeared on a delinquent tax list
or
delinquent vacant land tax list
published
pursuant to division (B) of section 5721.03 of the Revised Code.

(B)(1)
In accordance with Civil Rule 4, the clerk of court promptly shall
serve notice of the summons and the complaint filed under division
(A) of this section to the last known address of the record owner of
the abandoned land and to the last known address of each lienholder
or other person having a legal or equitable ownership interest or
security interest of record identified by the title search. The
notice shall inform the addressee that delinquent taxes stand charged
against the abandoned land; that the land will be sold at public
auction or otherwise disposed of if not redeemed by the owner or
other addressee; that the sale or transfer will occur at a date,
time, and place, and in the manner prescribed in sections 323.65 to
323.79 of the Revised Code; that the owner or other addressee may
redeem the land by paying the total of the impositions against the
land
in
accordance with section 323.25 of the Revised Code,
at
any time before confirmation of sale or transfer of the parcel as
prescribed in sections 323.65 to 323.79 of the Revised Code or before
the expiration of the alternative redemption period, as may be
applicable to the proceeding; that the case is being prosecuted by
the prosecuting attorney of the county
or
its designated counsel
in
the name of the county treasurer for the county in which the
abandoned land is located or by a certificate holder, whichever is
applicable; of the
name,

address
,

and telephone number of the county board of revision before which the
action is pending; of the board case number for the action, which
shall be maintained in the official file and docket of the clerk of
court; and that all subsequent pleadings, petitions, and papers
associated with the case and filed by any interested party must be
filed with the clerk of court and will become part of the case file
for the board of revision.

(2)
The notice required by division (B)(1) of this section also shall
inform the addressee that any owner of record may, at any time on or
before the fourteenth day after service of process is perfected

on such owner
,
file a pleading with the clerk of court requesting that the board
transfer the case to a court of competent jurisdiction to be
conducted in accordance with the applicable laws.

(C)
Subject to division (D) of this section, subsequent pleadings,
motions, or papers associated with the case and filed with the clerk
of court shall be served upon all parties of record in accordance
with Civil Rules 4 and 5, except that service by publication in any
case requiring such service shall require that any such publication
shall be advertised in the manner, and for the time periods and
frequency, prescribed in section 5721.18 of the Revised Code. Any
inadvertent noncompliance with those rules does not serve to defeat
or terminate the case, or subject the case to dismissal, as long as
actual notice or service of filed papers is shown by a preponderance
of the evidence or is acknowledged by the party charged with notice
or service, including by having made an appearance or filing in
relation to the case. The county board of revision may conduct
evidentiary hearings on the sufficiency of process, service of
process, or sufficiency of service of papers in any proceeding
arising from a complaint filed under this section. Other than the
notice and service provisions contained in Civil Rules 4 and 5, the
Rules of Civil Procedure shall not be applicable to the proceedings
of the board. The board of revision may utilize procedures contained
in the Rules of Civil Procedure to the extent that such use
facilitates the needs of the proceedings, such as vacating orders,
correcting clerical mistakes, and providing notice to parties. To the
extent not otherwise provided in sections 323.65 to 323.79 of the
Revised Code, the board may apply the procedures prescribed by
sections 323.25 to 323.28 or Chapters 5721., 5722., and 5723. of the
Revised Code. Board practice shall be in accordance with the practice
and rules, if any, of the board that are promulgated by the board
under section 323.66 of the Revised Code and are not inconsistent
with sections 323.65 to 323.79 of the Revised Code.

(D)(1)
A party shall be deemed to be in default of the proceedings in an
action brought under sections 323.65 to 323.79 of the Revised Code if
either of the following occurs:

(a)
The party fails to appear at any hearing after being served with
notice of the summons and complaint by certified or ordinary mail.

(b)
For a party upon whom notice of summons and complaint is required by
publication as provided under section 5721.18 of the Revised Code and
has been considered complete pursuant to that section, the party
fails to appear, move, or plead to the complaint within twenty-eight
days after service by publication is considered complete.

(2)
If a party is deemed to be in default pursuant to division (D)(1) of
this section, no further service of any subsequent pleadings, papers,
or proceedings is required on the party by the court or any other
party.

(E)
At any time after a foreclosure action is filed under this section,
the county board of revision may, upon its own motion, transfer the
case to a court pursuant to section 323.691 of the Revised Code if it
determines
,
upon a preponderance of the evidence provided by the parties,

that
,
given the complexity of the case or other circumstances, a court
would be a more appropriate forum for the action

the property is not abandoned land
.

Sec.
323.691.
(A)(1)
A county board of revision may order that a proceeding arising from a
complaint filed under section 323.69 of the Revised Code be
transferred to the court of common pleas or to a municipal court with
jurisdiction. The board may

only

order such a transfer upon the
board's
own motion, pursuant to division (E) of section 323.69 of the Revised
Code, or upon
motion
of
one
of
the

following:

(a)
The
record
owner of the parcel
,
provided that the motion is filed on or before the fourteenth day
after service of process is perfected under division (B) of section
323.69 of the Revised Code

or the
;

(b)
The
county
prosecuting attorney

or designated counsel hired by the prosecuting attorney
,
representing the county treasurer
,
or upon its own motion
;

(c)
Pursuant to division (A)(2) of section 323.72 of the Revised Code, a
lienholder or other person having a security interest in the land
.

(2)
A court of common pleas or municipal court may order that a
proceeding arising from a complaint filed under sections 323.25 to
323.28 or Chapter 5721. of the Revised Code be transferred to a
county board of revision if the court determines that the real
property that is the subject of the complaint is abandoned land,
provided that the appropriate board of revision has adopted a
resolution under section 323.66 of the Revised Code to adjudicate
cases as provided under sections 323.65 to 323.79 of the Revised
Code. There is a rebuttable presumption that a parcel of land is
unoccupied if any of the factors described in division (F)(2) of
section 323.65 of the Revised Code apply to the parcel. The court may
order a transfer under this division upon the motion of the record
owner of the parcel

or
,

the
county prosecuting attorney

or designated counsel hired by the prosecuting attorney
,
representing the county treasurer, or upon its own motion.

(B)
On or before the twenty-eighth day after the journalization of an
order of transfer issued pursuant to division (A) of this section,
the county prosecuting attorney
or
designated counsel hired by the prosecuting attorney
shall
file a copy of the journalized order of transfer and a notice of
transfer and dismissal with the clerk of court and with the court or
board to which the case was transferred. In any action transferred to
a county board of revision, the prosecuting attorney
or
designated counsel hired by the prosecuting attorney
shall
serve the notice of transfer upon all parties to the action except
any party that previously failed to answer, plea, or appear in the
proceeding as required in Civil Rule 12. In any action transferred to
a court, the prosecuting attorney
or
designated counsel hired by the prosecuting attorney
shall
serve the notice of transfer upon all parties to the action except
those parties deemed to be in default under division (D) of section
323.69 of the Revised Code.

(C)
Upon journalization of the order of transfer, the clerk of court
shall proceed as if the transferred complaint had been filed with the
court or board to which the proceeding was transferred, except that
the clerk is not required to perfect a notice of summons and
complaint to any party that had already been served such notice. When
the prosecuting attorney
or
designated counsel hired by the prosecuting attorney
files
the notice of transfer as prescribed in division (B) of this section,
the clerk shall stamp or otherwise indicate on the notice a new case
number for the proceeding. The clerk shall assign the entire case
file to the court or board to which the proceeding was transferred,
including any preliminary or final reports, documents, or other
evidence made available to the transferring court or board. All such
reports, documents, and other evidence shall be received by the court
or board to which the proceeding was transferred as competent
evidence for the purposes of adjudicating the proceeding. That court
or board shall accept all such reports, documents, and evidence in
the case file unless otherwise required by law or unless the court or
board determines that doing so would not be in the interests of
justice.

The
court or board to which the proceeding is transferred shall serve
notice of the summons and the complaint as required in Civil Rule 4
or section 323.69 of the Revised Code, as applicable, upon any
parties not yet served such notice in the proceeding.

(D)
If a county prosecuting attorney
or
designated counsel hired by the prosecuting attorney
does
not file a notice of transfer as required under division (B) of this
section on or before the twenty-eighth day after the journalization
of an order of transfer issued under division (A) of this section,
or
upon the motion of the prosecuting attorney, court, or board before
that date,
the
complaint that is the subject of the order of transfer
shall
be deemed to have been
may
be
dismissed
without prejudice by both the court and the board of revision.

(E)
Upon the journalization of an order of transfer issued under division
(A) of this section, the case shall be deemed to have been dismissed
without prejudice by the transferring court or board.

Sec.
323.70.
(A)
Subject to this section and to sections 323.71 and 323.72 of the
Revised Code, a county board of revision shall conduct a final
hearing on the merits of a complaint filed under section 323.69 of
the Revised Code, including the validity or amount of any impositions
alleged in the complaint, not sooner than thirty days after the
service of notice of summons and complaint has been perfected. If,
after a hearing, the board finds that the validity or amount of all
or a portion of the impositions is not supported by a preponderance
of the evidence, the board may order the county auditor to remove
from the tax list and duplicate amounts the board finds invalid or
not supported by a preponderance of the evidence. The auditor shall
remove all such amounts from the tax list and duplicate as ordered by
the board of revision, including any impositions asserted under
sections 715.26 and 715.261 of the Revised Code.

(B)
If, on or before the fourteenth day after service of process is
perfected under division (B) of section 323.69 of the Revised Code, a
record owner files with the clerk of court a motion requesting that
the county board of revision order the case to be transferred to a
court pursuant to section 323.691 of the Revised Code, the board
shall, without conducting a hearing on the matter, promptly transfer
the case for foreclosure of that land to a court pursuant to section
323.691 of the Revised Code to be conducted in accordance with the
applicable laws.

(C)
A county board of revision, in accordance with
rule
45 of
the
Rules of Civil Procedure, may issue subpoenas compelling the
attendance of witnesses and the production of papers, books,
accounts, and testimony as necessary to conduct a hearing under this
section or to otherwise adjudicate a case under sections 323.65 to
323.79 of the Revised Code.

Sec.
323.71.
(A)(1)

(A)

If
the county board of revision, upon its own motion or pursuant to a
hearing under division
(A)(2)

(B)

of
this section, determines that the impositions against a parcel of
abandoned land that is the subject of a complaint filed under section
323.69 of the Revised Code exceed the
fair
market
appraised

value
of that parcel
for
taxation purposes
as
currently shown by the latest valuation by the auditor of the county
in which the land is located, then the board may proceed to hear and
adjudicate the case as provided under sections 323.70 and 323.72 of
the Revised Code. Upon entry of an order of foreclosure, the parcel
may be disposed of as prescribed by division (G) of section 323.73 of
the Revised Code.

If
the board of revision, upon its own motion or pursuant to a hearing
under division
(A)(2)

(B)

of
this section, determines that the impositions against a parcel do not
exceed the
fair
market
appraised

value
of the parcel

for taxation purposes

as shown by the county auditor's then-current valuation of the parcel

or the actual fair market value of the parcel as established in
division (B) of this section
,
the parcel shall not be disposed of as prescribed by division (G) of
section 323.73 of the Revised Code, but may be disposed of as
otherwise provided in section 323.73,
323.74,
323.75,
323.77,
or 323.78 of the Revised Code.

(2)

(B)

By
a motion filed not later than seven days before a final hearing on a
complaint is held under section 323.70 of the Revised Code,
and
notwithstanding division (A)(1) of section 323.72 of the Revised
Code,
an
owner or lienholder may file with the county board of revision a good
faith appraisal of the parcel from a licensed professional appraiser
and request a hearing to determine whether the impositions against
the parcel of abandoned land exceed or do not exceed the
actual

fair
market value of that parcel

as shown by the auditor's then-current valuation of that parcel
.
If the motion is timely filed, the board of revision shall conduct a
hearing and shall make a factual finding as to whether the
impositions against the parcel exceed or do not exceed the
actual

fair
market value of that parcel

as shown by the auditor's then-current valuation of that parcel
.
An owner or lienholder must show by a preponderance of the evidence
that the impositions against the parcel do not exceed the
auditor's
then-current valuation
actual
fair market value
of
the parcel in order to preclude the application of division (G) of
section 323.73 of the Revised Code.

(B)
Notwithstanding sections 323.65 to 323.79 of the Revised Code to the
contrary, for purposes of determining in any proceeding under those
sections whether the total of the impositions against the abandoned
land exceed the fair market value of the abandoned land, it is
prima-facie evidence and a rebuttable presumption that may be
rebutted to the county board of revision that the auditor's
then-current valuation of that abandoned land is the fair market
value of the land, regardless of whether an independent appraisal has
been performed.
Notwithstanding
such determination, the board of revision may order the parcel
disposed of pursuant to section 323.78 of the Revised Code.

Sec.
323.72.
(A)(1)
At any time after a complaint is filed under section 323.69 of the
Revised Code, and before a decree of foreclosure is entered, the
record owner or another person having a legal or equitable ownership
interest in the abandoned land may plead only that the impositions
shown by the notice to be due and outstanding have been paid in full
or are invalid or inapplicable in whole or in part, and may raise
issues pertaining to service of process and the parcel's status as
abandoned land.

(2)
At any time before a decree of foreclosure is filed under section
323.69 of the Revised Code, a lienholder or another person having a
security interest of record in the abandoned land may plead either of
the following:

(a)
That the impositions shown by the notice to be due and outstanding
have been paid in full;

(b)
Subject to division (C) of this section, that in order to preserve
the lienholder's or other person's security interest of record in the
land, the abandoned land should not be disposed of as provided in
sections 323.65 to 323.79 of the Revised Code and the case should be
transferred to a court pursuant to section 323.691 of the Revised
Code.

(B)
If the record owner or another person having a legal or equitable
ownership interest in a parcel of abandoned land files a pleading
with the county board of revision under division (A)(1) of this
section, or if a lienholder or another person having a security
interest of record in the abandoned land files a pleading with the
board under division (A)(2) of this section that asserts that the
impositions have been paid in full, the board shall schedule a
hearing for a date not sooner than thirty days, and not later than
ninety days, after the board receives the pleading. Upon scheduling
the hearing, the board shall notify the person that filed the
pleading and all interested parties, other than parties in default,
of the date, time, and place of the hearing, and shall conduct the
hearing. The only questions to be considered at the hearing are the
amount and validity of all or a portion of the impositions, whether
those impositions have in fact been paid in full, and, under division
(A)(1) of this section, whether valid issues pertaining to service of
process and the parcel's status as abandoned land have been raised.
If the record owner, lienholder, or other person shows by a
preponderance of the evidence that all impositions against the parcel
have been paid, the board shall dismiss the complaint and remove the
parcel of abandoned land from the abandoned land list, and that land
shall not be offered for sale or otherwise conveyed under sections
323.65 to 323.79 of the Revised Code. If the record owner,
lienholder, or other person fails to appear, or appears and fails to
show by a preponderance of the evidence that all impositions against
the parcel have been paid, the board shall proceed
in
the manner prescribed in section 323.73
with
the final hearing as prescribed in section 323.70

of the Revised Code. A hearing under this division may be
consolidated with any final hearing on the matter under
that

section

323.70 of the Revised Code
.

If
the board determines that the impositions have been paid, then the
board, on its own motion, may dismiss the case without a hearing.

If the board determines, based upon a preponderance of evidence
provided by the parties, that the parcel is not abandoned land, then
the board shall, upon its own motion, order the case transferred to a
court pursuant to section 323.691 of the Revised Code.

(C)
If a lienholder or another person having a security interest of
record in the abandoned land, other than the owner, timely files a
pleading under division (A)(2)(b) of this section requesting that the
abandoned land not be disposed of as provided in sections 323.65 to
323.79 of the Revised Code and the complaint be transferred to a
court pursuant to section 323.691 of the Revised Code in order to
preserve the lienholder's or other person's security interest, the
county board of revision may approve the request if the board finds
that the sale or other conveyance of the parcel of land under
sections 323.65 to 323.79 of the Revised Code would unreasonably
jeopardize the lienholder's or other person's ability to enforce the
security interest or to otherwise preserve the lienholder's or other
person's security interest. The board may conduct a hearing on the
request and make a ruling based on the available and submitted
evidence of the parties. If the board approves the request without a
hearing, the board shall file the decision with the clerk of court,
and the clerk shall send a notice of the decision to the lienholder
or other person by ordinary mail. In order for a lienholder or other
person having a security interest to show for purposes of this
division that the parcel of abandoned land should not be disposed of
pursuant to sections 323.65 to
323.78

323.79

of
the Revised Code and the complaint should be transferred to a court
pursuant to section 323.691 of the Revised Code in order "to
preserve the lienholder's or other person's security interest,"
the lienholder or other person must first make a minimum showing by a
preponderance of the evidence pursuant to section 323.71 of the
Revised Code that the impositions against the parcel of abandoned
land do not exceed the
actual

fair
market value of the abandoned land

as determined by the auditor's then-current valuation of that parcel,
which valuation is presumed, subject to rebuttal, to be the fair
market value of the land
.
If the lienholder or other person having a security interest makes
the minimum showing, the board of revision may consider the request
and make a ruling based on the available and submitted evidence of
the parties. If the lienholder or other person having a security
interest fails to make the minimum showing, the board of revision
shall deny the request.

(D)
If a pleading as described in division (B) or (C) of this section is
filed and the county board of revision approves a request made under
those divisions, regardless of whether a hearing is conducted under
division (C) of this section, the board shall dismiss the complaint
in the case of pleadings described in division (B) of this section or
transfer the complaint to a court in the case of pleadings described
in division (C) of this section.

If
the county board of revision does not dismiss the complaint in the
case of pleadings described in division (B) of this section or does
not approve a request to transfer to a court as described in division
(C) of this section after conducting a hearing, the board shall
proceed with the final hearing prescribed in section 323.70 of the
Revised Code and file its decision on the complaint for foreclosure
with the clerk of court. The clerk shall send written notice of the
decision to the parties by ordinary mail or by certified mail, return
receipt requested. If the board renders a decision ordering the
foreclosure
and
forfeiture
of
the parcel of abandoned land, the parcel shall be disposed of under
section 323.73
or
323.78
of
the Revised Code.

Sec.
323.73.
(A)
Except as provided in division (G) of this section or section 323.78
of the Revised Code, a parcel of abandoned land that is to be
disposed of under this section shall be disposed of at a public
auction scheduled and conducted as described in this section. At
least twenty-one days prior to the date of the public auction, the
clerk of court or sheriff of the county shall advertise the public
auction in a newspaper of general circulation that meets the
requirements of section 7.12 of the Revised Code in the county in
which the land is located. The advertisement shall include the date,
time, and place of the auction, the permanent parcel number of the
land if a permanent parcel number system is in effect in the county
as provided in section 319.28 of the Revised Code or, if a permanent
parcel number system is not in effect, any other means of identifying
the parcel, and a notice stating that the abandoned land is to be
sold subject to the terms of sections 323.65 to 323.79 of the Revised
Code.

(B)
The sheriff of the county or a designee of the sheriff shall conduct
the public auction at which the abandoned land will be offered for
sale. To qualify as a bidder, a person shall file with the sheriff on
a form provided by the sheriff a written acknowledgment that the
abandoned land being offered for sale is to be conveyed in fee simple
to the successful bidder. At the auction, the sheriff of the county
or a designee of the sheriff shall begin the bidding at an amount
equal to the total of the impositions against the abandoned land,
plus the costs apportioned to the land under section 323.75 of the
Revised Code. The abandoned land shall be sold to the highest bidder.
The county sheriff or designee may reject any and all bids not
meeting the minimum bid requirements specified in this division.

(C)

Except
as otherwise permitted under section 323.74 of the Revised Code, the

The

successful
bidder at a public auction conducted under this section shall pay the
sheriff of the county or a designee of the sheriff a deposit of at
least ten per cent of the purchase price in cash, or by bank draft or
official bank check, at the time of the public auction, and shall pay
the balance of the purchase price within thirty days after the day on
which the auction was held. At the time of the public auction and
before the successful bidder pays the deposit, the sheriff or a
designee of the sheriff may provide notice to the successful bidder
that failure to pay the balance of the purchase price within the
prescribed period shall be considered a default under the terms of
the sale and shall result in retention of the deposit as payment for
the costs associated with advertising and offering the abandoned land
for sale at a future public auction.
If
such a notice is provided to
In
any case, and regardless of such notice, if
the
successful bidder
and
the bidder
fails
to pay the balance of the purchase price within the prescribed
period, the sale shall be deemed rejected by the county board of
revision due to default, and the sheriff shall retain the full amount
of the deposit. In such a case, rejection of the sale shall occur
automatically without any action necessary on the part of the
sheriff, county prosecuting attorney

or designated counsel hired by the prosecuting attorney
,
or board. If the amount retained by the sheriff is less than the
total costs of advertising and offering the abandoned land for sale
at a future public auction, the sheriff or county prosecuting
attorney may initiate an action to recover the amount of any
deficiency from the bidder in the court of common pleas of the county
or in a municipal court with jurisdiction.

Following
a default and rejection of sale under this division, the abandoned
land involved in the rejected sale shall be disposed of in accordance
with sections 323.65 to 323.79 of the Revised Code or as otherwise
prescribed by law. The defaulting bidder, any member of the bidder's
immediate family, any person with a power of attorney granted by the
bidder, and any pass-through entity, trust, corporation, association,
or other entity directly or indirectly owned or controlled by the
bidder or a member of the defaulting bidder's immediate family shall
be prohibited from bidding on the abandoned land at any future public
auction for five years from the date of the bidder's default.

Notwithstanding
section 321.261 of the Revised Code, with respect to any proceedings
initiated pursuant to sections 323.65 to 323.79 of the Revised Code,

from

the
total proceeds arising from the sale
,
transfer,

or redemption of abandoned land
,
twenty

shall be distributed as prescribed by this section. Ten
per
cent of such proceeds shall be deposited
to
the credit of the county treasurer's delinquent tax and assessment
collection fund to reimburse the fund for costs paid from the fund
for the transfer, redemption, or sale of abandoned land at public
auction. Not more than one-half of the twenty per cent may be used by
the treasurer for community development, nuisance abatement,
foreclosure prevention, demolition, and related services or
distributed by the treasurer to a land reutilization corporation
in
equal shares into each of the treasurer's delinquent tax and
assessment collection fund and the prosecuting attorney's delinquent
tax and assessment collection fund created pursuant to section
321.261 of the Revised Code. If a county land reutilization
corporation is operating in the county, an additional ten per cent of
such proceeds shall be deposited into the county land reutilization
corporation fund established under section 321.263 of the Revised
Code
.
The balance of the proceeds,

if any,
shall
be distributed to the appropriate political subdivisions and other
taxing units in proportion to their respective claims for taxes,
assessments, interest, and penalties on the land. Upon the sale of
foreclosed lands, the clerk of court shall hold any surplus proceeds
in excess of the impositions until the clerk receives an order of
priority and amount of distribution of the surplus that are
adjudicated by a court of competent jurisdiction or receives a
certified copy of an agreement between the parties entitled to a
share of the surplus providing for the priority and distribution of
the surplus. Any party to the action claiming a right to distribution
of surplus shall have a separate cause of action
in
interpleader
in
the county or municipal court of the jurisdiction in which the land
reposes, provided the board confirms the transfer or regularity of
the sale. Any dispute over the distribution of the surplus shall not
affect or revive the equity of redemption after the board confirms
the transfer or sale.

(D)
Upon the confirmation of sale
or
transfer
of
abandoned land pursuant to this section, the owner's fee simple
interest in the land shall be conveyed to the purchaser. A conveyance
under this division is free and clear of any liens and encumbrances
of the parties named in the complaint for foreclosure attaching
before the sale

or transfer
,
and free and clear of any liens for taxes, except for federal tax
liens and covenants and easements of record attaching before the
sale.

Federal liens shall be disposed of as provided under applicable
federal statutes.

(E)
The county board of revision shall reject the sale of abandoned land
to any person if it is shown by a preponderance of the evidence that
the person is delinquent in the payment of taxes levied by or
pursuant to Chapter 307., 322., 5737., 5739., 5741., or 5743. of the
Revised Code or any real property taxing provision of the Revised
Code. The board also shall reject the sale of abandoned land to any
person if it is shown by a preponderance of the evidence that the
person is delinquent in the payment of property taxes on any parcel
in the county, or to a member of any of the following classes of
parties connected to that person:

(1)
A member of that person's immediate family;

(2)
Any other person with a power of attorney appointed by that person;

(3)
A sole proprietorship owned by that person or a member of that
person's immediate family;

(4)
A partnership, trust, business trust, corporation,
limited
liability company,
association,
or other entity in which that person or a member of that person's
immediate family owns or controls directly or indirectly any
beneficial or legal interest.

(F)
If the
purchase
of
abandoned
land
is
not
sold

or
transferred
pursuant
to this section

or section 323.74
,
then the parcel shall be ordered forfeited to the state and shall be
disposed of as prescribed under Chapter 5723.
of
the Revised Code

is for less than the sum of the impositions against the abandoned
land and the costs apportioned to the land under division (A) of
section 323.75 of the Revised Code, then, uponthe sale or transfer,
all liens for taxes due at the time the deed of the property is
conveyed to the purchaser following the sale or transfer, and liens
subordinate to liens for taxes, shall be deemed satisfied and
discharged
.

(G)

If

Subject
to section 5721.193 of the Revised Code, if
the
county board of revision finds that the total of the impositions
against the abandoned land are greater than the
fair
market
appraised

value
of the abandoned land

for taxation purposes

as determined by the auditor's then-current valuation of that land,
the board, at any final hearing under section 323.70 of the Revised
Code, may order the property foreclosed and, without an appraisal or
public auction, order the sheriff to execute a deed to the
certificate holder
or
county land reutilization corporation
that
filed a complaint under section 323.69 of the Revised Code, or to a
community development organization, school district, municipal
corporation, county, or township, whichever is applicable
,
as provided in section 323.74 of the Revised Code
.
Upon a transfer under this division, all liens for taxes
due

attached

at
the time the deed of the property is transferred to the certificate
holder, community development organization, school district,
municipal corporation, county, or township following the conveyance,
and liens subordinate to liens for taxes, shall be deemed satisfied
and discharged.

The filing for journalization of an order of transfer pursuant to
this division and section 323.76 of the Revised Code shall constitute
confirmation of the transfer and thereby terminate any further
statutory or common law right of redemption.

Sec.
323.75.
(A)
The county treasurer

or
,

county
prosecuting attorney
,
or designated counsel hired by the prosecuting attorney

shall apportion the costs of the proceedings with respect to
abandoned lands offered for sale at a public auction held pursuant to
section 323.73
or
323.74
of
the Revised Code among those lands according to actual identified
and
advanced
costs

expended in the sale of each parcel of land
,

equally,

or
in
the
same
proportion

to

that

the

fair market values of the lands

actual identified and advanced costs expended in the sale of each
parcel bears to the total amount of actual identified and advanced
costs expended in the sale of all lands offered for sale at the
public auction
.
The costs of the proceedings include the costs of conducting the
title search, notifying record owners or other persons required to be
notified of the pending sale, advertising the sale, and any other
costs incurred by the county board of revision, county treasurer,
county auditor, clerk of court, prosecuting attorney,
designated
counsel hired by the prosecuting attorney,
or
county sheriff in performing their duties under sections 323.65 to
323.79 of the Revised Code.

(B)
All costs assessed in connection with proceedings under sections
323.65 to 323.79 of the Revised Code may be paid after they are
incurred, as follows:

(1)
If the abandoned land in question is purchased at public auction,
from the purchaser of the abandoned land;

(2)

In
the case of abandoned land transferred to a community development
organization, school district, municipal corporation, county, or
township under section 323.74 of the Revised Code, from either of the
following:

(a)
At the discretion of the county treasurer, in whole or in part from
the delinquent tax and assessment collection funds created under
section 321.261 of the Revised Code, allocated equally among the
respective funds of the county treasurer and of the prosecuting
attorney;

(b)
From the community development organization, school district,
municipal corporation, county, or township, whichever is applicable.

(3)

If
the abandoned land in question is transferred to a certificate
holder, from the certificate holder.

(C)
If a parcel of abandoned land is sold or otherwise transferred
pursuant to sections 323.65 to 323.79 of the Revised Code, the
officer who conducted the sale or made the transfer, the prosecuting
attorney,
designated
counsel hired by the prosecuting attorney,
or
the county treasurer may collect a recording fee from the purchaser
or transferee of the parcel at the time of the sale or transfer and
shall prepare the deed conveying title to the parcel or execute the
deed prepared by the board for that purpose. That officer or the
prosecuting attorney or treasurer is authorized to record on behalf
of that purchaser or transferee
,
other than a county land reutilization corporation,

the deed conveying title to the parcel, notwithstanding that the deed
may not actually have been delivered to the purchaser or transferee
prior to the recording of the deed. Receiving title to a parcel under
sections 323.65 to 323.79 of the Revised Code constitutes the
transferee's consent to an officer, prosecuting attorney,
designated
counsel hired by the prosecuting attorney,
or
county treasurer to file the deed to the parcel for recording.
Nothing in this division shall be construed to require an officer,
prosecuting attorney, or treasurer to file a deed or to relieve a
transferee's obligation to file a deed. Upon confirmation of that
sale or transfer, the deed shall be deemed delivered to the purchaser
or transferee of the parcel.

Sec.
323.76.
Upon
the sale of abandoned land at public auction pursuant to section
323.73 or 323.74 of the Revised Code, or upon the county board of
revision's order to the sheriff to transfer abandoned land to a
community development organization, school district, municipal
corporation, county, or township under section 323.74 of the Revised
Code, any
Any

common
law or statutory right of redemption shall forever terminate upon the
occurrence of whichever of the following is applicable:

(A)
In the case of a sale of
the

abandoned

land
at public auction

pursuant to section 323.73 of the Revised Code
,
upon the order of confirmation of the sale by the county board of
revision and the
filing

journalization

of
such order
with

by

the
clerk of court, who shall enter it upon the journal of the court or a
separate journal;

(B)
In the case of a transfer of the land to a
county
land reutilization corporation, certificate holder,
community
development organization, school district, municipal corporation,
county, or township under
division
(G) of
section

323.74

323.73
of
the Revised Code, upon the
filing
with the clerk of court an
order
to transfer the parcel
based
on the adjudication of foreclosure
by
the county board of revision
ordering
the sheriff to transfer the land in fee simple to the community
development organization, school district, municipal corporation,
county, or township pursuant to such adjudication, which the clerk
shall enter upon the journal of the court or a separate journal
and
the journalization of such order by the clerk of court
;

(C)(1)
In the case of a transfer of the land to a certificate holder or
county land reutilization corporation pursuant to division (G) of
section 323.73 of the Revised Code, upon the filing with the clerk of
court the county board of revision's order to the sheriff to execute
a deed to the certificate holder or corporation based on the
adjudication of foreclosure, which the clerk shall enter upon the
journal of the court or a separate journal;

(2)
(C)

In the case of
an

a
journalized
adjudication
of foreclosure in which a court or board of revision has included in
its adjudication decree that the alternative redemption period
authorized in section 323.78 of the Revised Code applies, then upon
the expiration of such alternative redemption period
without
further order of the court or board of revision
.

Sec.
323.77.
(A)
As used in this section, "electing subdivision" has the
same meaning as in section 5722.01 of the Revised Code.

(B)
At any time

from the date the complaint for foreclosure is filed under section
323.69 of the Revised Code
,

but
not later than sixty days after the date on which the land was first
offered for sale

prior to an adjudication of foreclosure
,
an electing subdivision or a county land reutilization corporation
may give the county treasurer, prosecuting attorney,

designated counsel hired by the prosecuting attorney,

or board of revision notice in writing that it seeks to acquire any
parcel of abandoned land, identified by parcel number, from the
abandoned land list. If any such parcel of abandoned land identified
under this section is offered for sale pursuant to section 323.73 of
the Revised Code, but is not sold for want of a minimum bid, the
electing subdivision or a county land reutilization corporation that
identified that parcel of abandoned land shall be deemed to have
appeared at the sale and submitted the winning bid at the auction,
and the parcel of abandoned land shall be sold to the electing
subdivision or corporation for no consideration other than the costs
prescribed in section 323.75 of the Revised Code or those costs to
which the electing subdivision or corporation and the county
treasurer mutually agree. The conveyance shall be confirmed, and any
common law or statutory right of redemption forever terminated, upon
the filing with the clerk of court the order of confirmation based on
the adjudication of foreclosure by the county board of revision,
which the clerk shall enter upon the journal of the court or a
separate journal.

If
a county land reutilization corporation and
an

another

electing
subdivision both request to acquire the parcel, the electing
subdivision shall have priority to acquire the parcel.
Notwithstanding its prior notice to the county treasurer under this
section that it seeks to acquire the parcel of abandoned land, if a
county land reutilization corporation has also requested to acquire
the parcel, the electing subdivision may withdraw the notice before
confirmation of the conveyance, in which case the parcel shall be
conveyed to the county land reutilization corporation.

Sec.
323.78.
(A)

Notwithstanding

anything

any
contrary provision
in
Chapters 323., 5721., and 5723. of the Revised Code,
and
subject to section 5721.193 of the Revised Code,
a
county treasurer may elect to invoke the alternative redemption
period in any petition for foreclosure of abandoned lands under
section 323.25, sections 323.65 to 323.79, or section 5721.18 of the
Revised Code.

(B)

If
a county treasurer invokes the alternative redemption period pursuant
to this section, and if a municipal corporation, township, county,
school district, community development organization, or county land
reutilization corporation has requested title to the parcel, then
upon adjudication of foreclosure of the parcel, the court or board of
revision shall order, in the decree of foreclosure or by separate
order, that the equity of redemption and any statutory or common law
right of redemption in the parcel by its owner shall be forever
terminated after the expiration of the alternative redemption period
and that the parcel shall be transferred by deed directly to the
requesting municipal corporation, township, county, school district,
community development corporation, or county land reutilization
corporation without appraisal and without a sale, free and clear of
all impositions and any other liens on the property, which shall be
deemed forever satisfied and discharged. The court or board of
revision shall order such a transfer regardless of whether the value
of the taxes, assessments, penalties, interest, and other charges due
on the parcel, and the costs of the action, exceed the fair market
value of the parcel. No further act of confirmation or other order
shall be required for such a transfer, or for the extinguishment of
any statutory or common law right of redemption.

(C)

If
a county treasurer invokes the alternative redemption period pursuant
to this section and if no community development organization, county
land reutilization corporation, municipal corporation, county,
township, or school district has requested title to the parcel, then
upon adjudication of foreclosure of the parcel, the court or board of
revision shall order the property sold as otherwise provided in
Chapters 323. and 5721. of the Revised Code, and, failing any bid at
any such sale, the parcel shall be forfeited to the state and
otherwise disposed of pursuant to Chapter 5723. of the Revised Code.

Sec.
323.79.
(A)

Any
party to any proceeding instituted pursuant to sections 323.65 to
323.79 of the Revised Code who is aggrieved in any of the proceedings
of the county board of revision under those sections may file an
appeal in the court of common pleas pursuant to Chapters 2505. and
2506. of the Revised Code

upon a final order of foreclosure and forfeiture by the board. A
final order of foreclosure and forfeiture occurs upon confirmation of
any sale or upon confirmation of any conveyance or transfer to a
certificate holder, community development organization, county land
reutilization corporation organized under Chapter 1724. of the
Revised Code, municipal corporation, county, or township pursuant to
sections 323.65 to 323.79 of the Revised Code
.
An appeal as provided in this section shall proceed as an appeal de
novo and may include issues raised or adjudicated in the proceedings
before the county board of revision, as well as other issues
,
including state or federal constitutional claims,

that are raised for the first time on appeal and that are pertinent
to the abandoned land that is the subject of those proceedings.

An
appeal shall be filed not later than
fourteen

thirty

days
after one of the following dates:

(A)
The
(1)
In the case of a sale at a public auction under section 323.73 of the
Revised Code, the
date
on which the order of
confirmation
of
the
sale
,
whether included in the decree of foreclosure or a separate order,

is filed with and journalized by the clerk of court;

(B)

(2)

In
the case of a direct transfer to a certificate holder, community
development organization, county land reutilization corporation,
municipal corporation, county, or township under section 323.78 or
division (G) of section 323.73 of the Revised Code, the date on which
an order of transfer or conveyance, whether included in the decree of
foreclosure or a separate order, is first filed with and journalized
by the clerk of court.

(3)
The date on which any final order, as described in Chapter 2505. of
the Revised Code, other than those described in divisions (A)(1) and
(2) of this section is filed and journalized with the clerk of court.

The
court does not have jurisdiction to hear any appeal filed after the
expiration of the applicable
fourteen-day

thirty-day

period.
If the
fourteenth

thirtieth

day
after the date on which the order is filed with the clerk of court
falls upon a weekend or official holiday during which the court is
closed, then the filing shall be made on the next day the court is
open for business.

The
expiration of the fourteen-day period in which an appeal may be filed
with respect to an abandoned parcel under this section shall not
extinguish or otherwise affect the right of a party to redeem the
parcel as otherwise provided in sections 323.65 to 323.79 of the
Revised Code.

(B)
After the expiration of the thirty-day period for filing an appeal to
the court of common pleas, the board of revision shall not vacate a
final order of foreclosure and forfeiture or any other final order
under any circumstances except for any of the following:

(1)
A failure to perfect service of summons and complaint upon an
interest holder of record at the time of the filing and shown by
clear and convincing evidence;

(2)
Upon the motion of a county land reutilization corporation as
prescribed in section 5722.031 of the Revised Code;

(3)
Upon the motion of the county prosecuting attorney or designated
counsel hired by the prosecuting attorney for any reason justifying
relief from the judgment.

(C)
Except as provided in divisions (B)(1), (2), and (3) of this section,
motions to vacate or to reconsider filed by any party after the
thirty-day period of appeal may not be utilized as substitutes for an
appeal. Such motions or their equivalent shall not be considered by
the board of revision, except for the purpose of denying such
motions.

Sec.
505.86.
(A)
As used in this section:

"Party
in interest" means an owner of record of the real property on
which the building or structure is located, and includes a holder of
a legal or equitable lien of record on the real property or the
building or other structure.

"Total
cost" means any costs incurred due to the use of employees,
materials, or equipment of the township

or its agent pursuant to division (H) of this section
,
any costs arising out of contracts for labor, materials, or
equipment, and costs of service of notice or publication required
under this section.

(B)
A board of township trustees, by resolution,
or
its agent pursuant to division (H) of this section
may
provide for the removal, repair, or securance of buildings or other
structures in the township that have been declared insecure, unsafe,
or structurally defective by any fire department under contract with
the township or by the county building department or other authority
responsible under Chapter 3781. of the Revised Code for the
enforcement of building regulations or the performance of building
inspections in the township, or buildings or other structures that
have been declared to be in a condition dangerous to life or health,
or unfit for human habitation by the board of health of the general
health district of which the township is a part.

At
least thirty days before the removal, repair, or securance of any
insecure, unsafe, or structurally defective building or other
structure, the board of township trustees shall give notice by
certified mail, return receipt requested, to each party in interest
of its intention with respect to the removal, repair, or securance of
an insecure, unsafe, or structurally defective or unfit building or
other structure.

If
the address of a party in interest is unknown and cannot reasonably
be obtained, it is sufficient to publish the notice once in a
newspaper of general circulation in the township.

(C)(1)
If the board of trustees, in a resolution adopted under this section,

or
its agent pursuant to division (H) of this section
pursues
action to remove any insecure, unsafe, or structurally defective
building or other structure, the notice shall include a statement
informing the parties in interest that each party in interest is
entitled to a hearing if the party in interest requests a hearing in
writing within twenty days after the notice was mailed. The written
request for a hearing shall be made to the township fiscal officer.

(2)
If a party in interest timely requests a hearing, the board shall set
the date, time, and place for the hearing and notify the party in
interest by certified mail, return receipt requested. The date set
for the hearing shall be within fifteen days, but not earlier than
seven days, after the party in interest has requested a hearing,
unless otherwise agreed to by both the board and the party in
interest. The hearing shall be recorded by stenographic or electronic
means.

(3)
The board shall make an order deciding the matter not later than
thirty days after a hearing, or not later than thirty days after
mailing notice to the parties in interest if no party in interest
requested a hearing. The order may dismiss the matter or direct the
removal, repair, or securance of the building or other structure. At
any time, a party in interest may consent to an order.

(4)
A party in interest who requested and participated in a hearing, and
who is adversely affected by the order of the board, may appeal the
order under section 2506.01 of the Revised Code.

(D)
At any time, a party in interest may enter into an agreement with the
board of township trustees to perform the removal, repair, or
securance of the insecure, unsafe, or structurally defective or unfit
building or other structure.

(E)
If an emergency exists, as determined by the board, notice may be
given other than by certified mail and less than thirty days before
the removal, repair, or securance.

(F)
The
township's

total
cost of removing, repairing, or securing buildings or other
structures that have been declared insecure, unsafe, structurally
defective, or unfit for human habitation, or of making emergency
corrections of hazardous conditions, when approved by the board,
shall be paid out of the township general fund from moneys not
otherwise appropriated, except that, if the costs incurred exceed
five hundred dollars, the board may borrow moneys from a financial
institution to pay for the costs in whole or in part.

The
total cost may be collected by either
or
both
of
the following methods:

(1)
The board may have the fiscal officer of the township certify the
total costs, together with
a

the
parcel number or other
proper
description of the lands to the county auditor who shall place the
costs upon the tax duplicate.
If
the costs were incurred by the township's agent pursuant to division
(H) of this section, then the agent may certify its total costs
together with the parcel number of the lands to the county auditor
who shall place the costs upon the tax duplicate.
The
costs are a lien upon the lands from and after the date of entry. The
costs shall be
collected
as other taxes. In the case of costs certified by the township, the
costs shall be
returned
to the township and placed in the township's general fund
.
In the case of costs certified by an agent pursuant to division (H)
of this section, the costs shall be paid at the next settlement to
the agent directly as instructed in an affidavit from the agent
delivered to the county auditor or county treasurer. In the case of a
lien of an agent pursuant to division (H) of this section, a notation
shall be placed on the tax list and duplicate showing the amount of
the lien ascribed specifically to the agent's total costs
.

(2)
The board
or
its agent pursuant to division (H) of this section
may
commence a civil action to recover
the

their
respective
total
costs from the owner of record of the real property on which the
building or structure is located.

(G)
Any board of township trustees may, whenever a policy or policies of
insurance are in force providing coverage against the peril of fire
on a building or structure and the loss agreed to between the named
insured or insureds and the company or companies is more than five
thousand dollars and equals or exceeds sixty per cent of the
aggregate limits of liability on all fire policies covering the
building or structure on the property, accept security payments and
follow the procedures of divisions (C) and (D) of section 3929.86 of
the Revised Code.

(H)
A board of township trustees may enter into an agreement with a
county land reutilization corporation organized under Chapter 1724.
of the Revised Code wherein the county land reutilization corporation
agrees to act as the agent of the board of township trustees in
connection with the removal, repair, or securance of buildings or
other structures as provided in this section.

Sec.
715.261.
(A)
As used in this section:

(1)
"Total cost" means any costs incurred due to the use of
employees, materials, or equipment of the municipal corporation or
its agent pursuant to division (E) of this section, any costs arising
out of contracts for labor, materials, or equipment, and costs of
service of notice or publication required under this section.

(2)
"Abatement activity" means
each
instance of
any

one
or any combination of one or more
of
the following:

(a)
Removing, repairing, or securing insecure, unsafe, structurally
defective, abandoned, deserted, or open and vacant buildings or other
structures;

(b)
Making emergency corrections of hazardous conditions;

(c)
Abatement of any nuisance by a municipal corporation or its agent
pursuant to division (E) of this section.

(B)
A municipal corporation or its agent pursuant to division (E) of this
section may collect the total cost of abatement

activities

activity
by
any
one
or more
of
the methods prescribed in division (B)(1), (2), or (3) of this
section.

(1)
For each abatement activity in which costs are incurred, the clerk of
the legislative authority of the municipal corporation or its agent
pursuant to division (E) of this section may certify the total costs
of
each

the

abatement
activity, together with the parcel number or another proper
description of the lands on which the abatement activity occurred,
the date
or
the period of time during which
the

costs
were incurred for each
abatement
activity

occurred
,
and the name of the owner of record at the time the
costs
were incurred for each
abatement
activity

commenced
,
to the county auditor who shall place the costs as a charge upon the
tax list and duplicate. The costs are a lien upon such lands from and
after the date the costs were incurred. The costs shall

have the same priority and

be collected as other taxes and returned to the municipal corporation
or its agent pursuant to division (E) of this section
,

based
upon whichever of them incurred the costs. Costs collected for the
municipal corporation shall be returned to it
as
directed by the clerk of the legislative authority in the
certification of the
municipal
corporation's
total
costs

or in an affidavit from the
.
Costs collected for the agent shall be directly paid to the
agent

delivered to the county auditor or county treasurer. The placement of
the costs on the tax list and duplicate relates back to, and is
effective in priority, as of the date the costs were incurred,
provided that the municipal corporation or its agent pursuant to
division (E) of this section certifies the total costs within one
year from the date the costs were incurred

at the next settlement as instructed in the certification of the
agent's total costs
.

If
a lien placed on a parcel of land pursuant to this division is
extinguished as provided in division (H) of this section, a municipal
corporation
or
its agent pursuant to division (E) of this section
may

still

pursue
the remedy available under division (B)(2) of this section to recoup
the costs incurred with respect to that parcel from any person that
held title to the parcel at the time the

costs were incurred

abatement activity occurred
.

(2)

The

A

municipal
corporation or its agent pursuant to division (E) of this section

that
incurred the costs
may
commence a civil action to recover the total costs from the person
that held title to the parcel at the time

the costs were incurred

during which the abatement activity occurred
.

(3)
A municipal corporation or its agent pursuant to division (E) of this
section
that
incurred the costs
may
file a lien on a parcel of land for the total costs incurred under
this section with respect to the parcel by filing a written affidavit
with the county recorder of the county in which the parcel is located
that states the parcel number

or legal description of the land
,
the total costs incurred with respect to the parcel, and the date

such costs were incurred

or period of time during which the abatement activity giving rise to
the costs occurred
.
The municipal corporation or its agent may pursue a foreclosure
action to enforce the lien in a court of competent jurisdiction or,
pursuant to sections 323.65 to 323.79 of the Revised Code, with the
board of revision. The municipal corporation or its agent may elect
to acquire the parcel by indicating such an election in the complaint
for foreclosure or in an amended complaint. Upon the entry of a
decree of foreclosure, the county sheriff shall advertise and offer
the property for sale
,
without appraisal,

on at least one occasion. The minimum bid with regard to the sale of
the foreclosed property shall equal the sum of the taxes, penalties,
interest, costs, and assessments due and payable on the property, the
total costs incurred by the municipal corporation or its agent with
respect to the property, and any associated court costs and interest
as authorized by law.
An
owner of the property may redeem the property by paying the minimum
bid within ten days after the entry of the decree of foreclosure. If
an owner fails to so redeem the property, and if the parcel is not
sold for want of a minimum bid, the
The

property
shall be disposed of as follows:

(a)
If the municipal corporation or its agent elects to acquire the
property
,
the parcel shall be transferred to the municipal corporation or its
agent as if

and
the
property
were
transferred by all owners in title to the municipal corporation or
its agent in lieu of foreclosure as provided in section 5722.10 of
the Revised Code;
is
advertised and offered for sale once pursuant to this section, but is
not sold for want of a minimum bid, the municipal corporation or its
agent pursuant to division (E) of this section shall be deemed to
have submitted the winning bid at such sale, and the property is
deemed sold to the municipal corporation or its agent pursuant to
division (E) of this section for no consideration other than the cost
of the proceedings.

The
officer conducting the sale shall announce the bid of the municipal
corporation or its agent pursuant to division (E) of this section at
the sale and shall report the proceedings to the court or board of
revision for confirmation of sale. The officer conducting the sale
shall execute and file for recording the deed conveying title to the
property upon the filing of the entry of the confirmation of sale.
Once the deed has been recorded, the officer shall deliver the deed
to the municipal corporation or its agent.

Once
the deed has been recorded, title to the property shall be
incontestable in the municipal corporation or its agent and free and
clear of all liens for taxes, penalties, interest, charges,
assessments, and all other liens and encumbrances, except for
easements and covenants of record running with the land and created
prior to the time of filing of the lien under this division.

(b)
If the municipal corporation or its agent does not elect to acquire
the property
,

and
the property is advertised and offered for at least once pursuant to
this section but is not sold for want of a minimum bid, then
the
parcel shall be forfeited
to
the state or to a political subdivision or school district
as
provided in Chapter 5723. of the Revised Code.

When
a municipal corporation or its agent acquires
(c)
The owner of the
property

as
provided in this division,
may
redeem
the
property

shall not be subject to foreclosure or forfeiture under section
323.25 or Chapter 5721. or 5723. of the Revised Code, and any lien on
the property for costs incurred under this section or for any unpaid
taxes, penalties, interest, charges, or assessments shall be
extinguished

by paying the minimum bid prior to the journalization of the
confirmation of sale
.

(C)
This section applies to any action taken by a municipal corporation,
or its agent pursuant to division (E) of this section, pursuant to
section 715.26 of the Revised Code or pursuant to Section 3 of
Article XVIII, Ohio Constitution.

(D)(1)
A municipal corporation or its agent pursuant to division (E) of this
section shall not certify to the county auditor for placement upon
the tax list and duplicate and the county auditor shall not place
upon the tax list and duplicate as a charge against the land the
costs of any abatement activity undertaken under division (B) of this
section if any of the following apply:

(a)
The abatement activity occurred on land that has been transferred or
sold to an electing subdivision as defined in section 5722.01 of the
Revised Code, regardless of whether the electing subdivision is still
the owner of the land, and the abatement activity occurred on a date
prior to the transfer or confirmation of sale to the electing
subdivision.

(b)
The abatement activity occurred on land that has been sold to a
purchaser at sheriff's sale or auditor's sale, the abatement activity
occurred on a date prior to the confirmation of sale, and the
purchaser is not the owner of record of the land immediately prior to
the judgment of foreclosure nor any of the following:

(i)
A member of that owner's immediate family;

(ii)
A person with a power of attorney appointed by that owner who
subsequently transfers the land to the owner;

(iii)
A sole proprietorship owned by that owner or a member of that owner's
immediate family;

(iv)
A partnership, trust, business trust, corporation, or association of
which the owner or a member of the owner's immediate family owns or
controls directly or indirectly more than fifty per cent.

(c)
The abatement activity is taken on land that has been forfeited to
this state for delinquent taxes, unless the owner of record redeems
the land.

(2)
Upon valid written notice to the county auditor by any owner
possessing an ownership interest of record of the land or by an
electing subdivision previously in the chain of title of the land
that the costs of an abatement activity undertaken under division (B)
of this section was certified for placement or placed upon the tax
list and duplicate as a charge against the land in violation of this
division, the county auditor shall promptly remove such charge from
the tax duplicate. This written notice to the county auditor shall
include all of the following:

(a)
The parcel number of the land;

(b)
The common address of the land;

(c)
The date of the recording of the transfer of the land to the owner or
electing subdivision;

(d)
The charge allegedly placed in violation of this division.

(E)
A municipal corporation may enter into an agreement with a county
land reutilization corporation organized under Chapter 1724. of the
Revised Code wherein the county land reutilization corporation agrees
to act as the agent of the municipal corporation in connection with
removing, repairing, or securing insecure, unsafe, structurally
defective, abandoned, deserted, or open and vacant buildings or other
structures, making emergency corrections of hazardous conditions, or
abating any nuisance, including high weeds, overgrown brush, and
trash and debris from vacant lots. The total costs of such actions
may be collected by the corporation pursuant to division (B) of this
section, and shall be paid to the corporation if it paid or incurred
such costs and has not been reimbursed by the owner of record at the
time of the action or any other party with a recorded interest in the
land.

(F)
In the case of the lien of a county land reutilization corporation
that is the agent of a municipal corporation
pursuant
to division (E) of this section
,
a notation shall be placed on the tax list and duplicate showing the
amount of the lien ascribed specifically to the agent's total costs.
The agent has standing to pursue a separate cause of action for money
damages to satisfy the lien or pursue a foreclosure action in a court
of competent jurisdiction or with the board of revision to enforce
the lien without regard to occupancy. For purposes of a foreclosure
proceeding by the county treasurer for delinquent taxes, this
division does not affect the lien priority as between a county land
reutilization corporation and the county treasurer, but the
corporation's lien is superior to the lien of any other lienholder of
the property. As to a direct action by a county land reutilization
corporation, the lien for the taxes, assessment, charges, costs,
penalties, and interest on the tax list and duplicate is in all cases
superior to the lien of a county land reutilization corporation,
whose lien for total costs shall be next in priority as against all
other interests, except as provided in division (G) of this section.

(G)
A county land reutilization corporation acting as an agent of a
municipal corporation
under
an agreement under
pursuant
to division (E) of
this
section may, with the county treasurer's consent, petition the court
or board of revision with jurisdiction over an action undertaken
under division
(F)

(B)(3)

of
this section pleading that the lien of the corporation, as agent, for
the total costs shall be superior to the lien for the taxes,
assessments, charges, costs, penalties, and interest. If the court or
board of revision determines that the lien is for total costs paid or
incurred by the corporation as such an agent, and that subordinating
the lien for such taxes and other impositions to the lien of the
corporation promotes the expeditious abatement of public nuisances,
the court or board may order the lien for the taxes and other
impositions to be subordinate to the corporation's lien. The court or
board may not subordinate the lien for taxes and other such
impositions to any other liens.

(H)
When a parcel of land upon which a lien has been placed under
division (B)(1) or (3) of this section is transferred to a county
land reutilization corporation, the lien on the parcel shall be
extinguished if the lien is for costs
or
charges that were incurred
related
to an abatement activity that occurred
before
the date of the transfer to the corporation
and
if the corporation did not incur the costs or charges
,
regardless of whether the lien was attached or the costs or charges
were certified before the date of transfer. In such a case, the
county land reutilization corporation and its successors in title
shall take title to the property free and clear of any such lien and
shall be immune from liability in any action to collect such costs or
charges.

If
a county land reutilization corporation takes title to property
before any costs or charges have been certified or any lien has been
placed with respect to the property under division (B)(1) or (3) of
this section, the corporation shall be deemed a bona fide purchaser
for value without knowledge of such costs or lien, regardless of
whether the corporation had actual or constructive knowledge of the
costs or lien, and any such lien shall be void and unenforceable
against the corporation and its successors in title.

(I)
A municipal corporation or county land reutilization corporation may
file an affidavit with the county recorder under section 5301.252 of
the Revised Code stating the nature and extent of any proceedings
undertaken under this section. Such an affidavit may include a legal
description of a parcel or, in lieu thereof, the common address of
the parcel and the permanent parcel number to which such address
applies.

Sec.
721.28.
The
legislative authority of a municipal corporation may authorize the
transfer, lease, or conveyance of any real property
to
a person
in
accordance with and for the purposes of a plan adopted by the
legislative authority for urban redevelopment or urban renewal

or for any purpose under Chapter 1724. of the Revised Code if such
transfer, lease, or conveyance of any real property is to a county
land reutilization corporation organized under Chapter 1724. of the
Revised Code or its subsidiary

upon such
lawful

terms
and conditions and in such manner as are prescribed by the
legislative authority, without competitive bidding as required by
section 721.03 of the Revised Code.

Sec.
1721.10.
Except
as otherwise provided in this section, lands appropriated and set
apart as burial grounds, either for public or for private use, and
recorded or filed as such in the office of the county recorder of the
county where they are situated, and any burial ground that has been
used as such for fifteen years are exempt from sale on execution on a
judgment, dower, and compulsory partition; but land appropriated and
set apart as a private burial ground is not so exempt if it exceeds
in value the sum of fifty dollars.

The
lien for taxes against such burial grounds may be enforced in the
same manner prescribed for abandoned lands under sections 323.65 to
323.79 of the Revised Code except that the burial ground may be
transferred only to a municipal corporation, county, or township
under division
(D)

(G)

of
section
323.74

323.73
or section 323.78
of
the Revised Code. No burial ground that is otherwise exempt from sale
or execution under this section shall be offered for sale at public
auction.

Sec.
1724.02.
(A)
In furtherance of the purposes set forth in section 1724.01 of the
Revised Code, a community improvement corporation shall have the
following powers:

(1)(a)
To borrow money for any of the purposes of the community improvement
corporation by means of loans, lines of credit, or any other
financial instruments or securities, including the issuance of its
bonds, debentures, notes, or other evidences of indebtedness, whether
secured or unsecured, and to secure the same by mortgage, pledge,
deed of trust, or other lien on its property, franchises, rights, and
privileges of every kind and nature or any part thereof or interest
therein; and

(b)
If the community improvement corporation is a county land
reutilization corporation, the corporation may request, by
resolution:

(i)
That the board of county commissioners of the county served by the
corporation pledge a specifically identified source or sources of
revenue pursuant to division (C) of section 307.78 of the Revised
Code as security for such borrowing by the corporation; and

(ii)(I)
If the land subject to reutilization is located within an
unincorporated area of the county, that the board of county
commissioners issue notes under section 307.082 of the Revised Code
for the purpose of constructing public infrastructure improvements
and take other actions as the board determines are in the interest of
the county and are authorized under sections 5709.78 to 5709.81 of
the Revised Code or bonds or notes under section 5709.81 of the
Revised Code for the refunding purposes set forth in that section; or

(II)
If the land subject to reutilization is located within the corporate
boundaries of a municipal corporation, that the municipal corporation
issue bonds for the purpose of constructing public infrastructure
improvements and take such other actions as the municipal corporation
determines are in its interest and are authorized under sections
5709.40 to 5709.43 of the Revised Code.

(2)
To make loans to any person, firm, partnership, corporation, joint
stock company, association, or trust, and to establish and regulate
the terms and conditions with respect to any such loans; provided
that an economic development corporation shall not approve any
application for a loan unless and until the person applying for said
loan shows that the person has applied for the loan through ordinary
banking or commercial channels and that the loan has been refused by
at least one bank or other financial institution. Nothing in this
division shall preclude a county land reutilization corporation from
making revolving loans to community development corporations, private
entities, or any person for the purposes contained in the
corporation's plan under section 1724.10 of the Revised Code.

(3)
To purchase, receive, hold, manage, lease, lease-purchase, or
otherwise acquire and to sell, convey, transfer, lease, sublease, or
otherwise dispose of real and personal property, together with such
rights and privileges as may be incidental and appurtenant thereto
and the use thereof, including but not restricted to, any real or
personal property acquired by the community improvement corporation
from time to time in the satisfaction of debts or enforcement of
obligations, and to enter into contracts with third parties,
including the federal government, the state, any political
subdivision, or any other entity. A county land reutilization
corporation shall not acquire an interest in real property if such
acquisition causes the number of occupied real properties held by the
corporation to exceed the greater of either fifty properties or
twenty-five per cent of all real property held by the corporation for
reutilization, reclamation, or rehabilitation. For the purposes of
this division, "occupied real properties" includes all real
properties that are not unoccupied as that term is defined in section
323.65 of the Revised Code.

(4)
To acquire the good will, business, rights, real and personal
property, and other assets, or any part thereof, or interest therein,
of any persons, firms, partnerships, corporations, joint stock
companies, associations, or trusts, and to assume, undertake, or pay
the obligations, debts, and liabilities of any such person, firm,
partnership, corporation, joint stock company, association, or trust;
to acquire, reclaim, manage, or contract for the management of
improved or unimproved and underutilized real estate for the purpose
of constructing industrial plants, other business establishments, or
housing thereon, or causing the same to occur, for the purpose of
assembling and enhancing utilization of the real estate, or for the
purpose of disposing of such real estate to others in whole or in
part for the construction of industrial plants, other business
establishments, or housing; and to acquire, reclaim, manage, contract
for the management of, construct or reconstruct, alter, repair,
maintain, operate, sell, convey, transfer, lease, sublease, or
otherwise dispose of industrial plants, business establishments, or
housing.

(5)
To acquire, subscribe for, own, hold, sell, assign, transfer,
mortgage, pledge, or otherwise dispose of the stock, shares, bonds,
debentures, notes, or other securities and evidences of interest in,
or indebtedness of, any person, firm, corporation, joint stock
company, association, or trust, and while the owner or holder
thereof, to exercise all the rights, powers, and privileges of
ownership, including the right to vote therein, provided that no tax
revenue, if any, received by a community improvement corporation
shall be used for such acquisition or subscription.

(6)
To mortgage, pledge, or otherwise encumber any property acquired
pursuant to the powers contained in division (A)(3), (4), or (5) of
this section.

(7)
Nothing in this section shall limit the right of a community
improvement corporation to become a member of or a stockholder in a
corporation formed under Chapter 1726. of the Revised Code.

(8)
To serve as an agent for grant applications and for the
administration of grants, or to make applications as principal for
grants for county land reutilization corporations.

(9)
To exercise the powers enumerated under Chapter 5722. of the Revised
Code on behalf of a county that organizes or contracts with a county
land reutilization corporation.

(10)
To engage in code enforcement and nuisance abatement, including, but
not limited to, cutting grass and weeds, boarding up vacant or
abandoned structures, and demolishing condemned structures on
properties that are subject to a delinquent tax or assessment lien,
or property for which a municipal corporation or township has
contracted with a county land reutilization corporation to provide
code enforcement or nuisance abatement assistance.

(11)
To charge fees or exchange in-kind goods or services for services
rendered to political subdivisions and other persons or entities for
whom services are rendered.

(12)
To employ and provide compensation for an executive director who
shall manage the operations of a county land reutilization
corporation and employ others for the benefit of the corporation as
approved and funded by the board of directors. No employee of the
corporation is or shall be deemed to be an employee of the political
subdivision for whose benefit the corporation is organized solely
because the employee is employed by the corporation.

(13)
To purchase tax certificates at auction, negotiated sale, or from a
third party who purchased and is a holder of one or more tax
certificates issued pursuant to sections 5721.30 to 5721.43 of the
Revised Code.

(14)
To be assigned a mortgage on real property from a mortgagee in lieu
of acquiring such real property subject to a mortgage.

(15)
To act as a portal operator for purposes of an OhioInvests offering
under sections 1707.05 to 1707.058 of the Revised Code.

(16)
To do all acts and things necessary or convenient to carry out the
purposes of section 1724.01 of the Revised Code and the powers
especially created for a community improvement corporation in Chapter
1724. of the Revised Code, including, but not limited to, contracting
with the federal government, the state or any political subdivision,
a board of county commissioners pursuant to section 307.07 of the
Revised Code, a county auditor pursuant to section 319.10 of the
Revised Code, a county treasurer pursuant to section 321.49 of the
Revised Code, and any other party, whether nonprofit or for-profit.
An employee of a board of county commissioners, county auditor, or
county treasurer who, pursuant to a contract entered into in
accordance with section 307.07, 319.10, or 321.49 of the Revised
Code, provides services to a county land reutilization corporation
shall remain an employee of the county during the provision of those
services.

(B)
The powers enumerated in this chapter shall not be construed to limit
the general powers of a community improvement corporation. The powers
granted under this chapter are in addition to those powers granted by
any other chapter of the Revised Code, but, as to a county land
reutilization corporation, shall be used only for the purposes
enumerated under division (B)(2) of section 1724.01 of the Revised
Code.

(C)
Ownership of real property by an economic development corporation
does not constitute public ownership unless the economic development
corporation has applied for and been granted a tax exemption for the
property under section 5709.08 of the Revised Code.

(D)
A county land reutilization corporation shall not be required to pay
any state or local taxes or assessments, including any sales tax
prescribed by section 5739.02 of the Revised Code, in connection with
any project funded in whole or in part by the corporation, or upon
revenues or any property acquired or used by the corporation, or upon
the income therefrom.

Sec.
2329.153.
(A)
Not later than ninety days after

the effective date of this section

September 28, 2016
,
the department of administrative services shall solicit competitive
sealed proposals for the creation, operation, and maintenance of the
official public sheriff sale web site and an integrated auction
management system. The official public sheriff sale web site and
integrated auction management system shall be a single statewide
system for use by all county sheriffs in accordance with the
requirements of this section.

(B)
The official public sheriff sale web site shall meet the following
minimum requirements:

(1)
The web site shall have a domain name relevant to the judicial sale
of real property.

(2)
The web site shall be limited to the judicial sale of real property
located in this state.

(3)
The web site shall not charge a fee for members of the public to view
properties for sale.

(4)
The web site shall allow each county sheriff to add text, images, or
graphics to the web site for the purpose of identifying the county or
sheriff conducting the sale.

(5)
The web site shall include industry-standard features and
functionality, including user guides, online financial transaction
device payments, anti-snipe functionality, watch lists, electronic
mail notifications, maximum bid limits, automatic incremental
bidding, and search and map features that allow users to search by
county, zip code, address, parcel number, appraised value, party
name, case number, and other variables relevant to the judicial sale
of real property. As used in this section, "financial
transaction device" has the same meaning as in section 301.28 of
the Revised Code.

(6)
The web site shall include features that allow for the cancellation
of sales as required by law or court order and the postponement of
sales in accordance with divisions (E)(2) and (3) of this section.

(7)
The web site shall provide a secure payment processing system that
accepts online payments for property sold via the web site and, in an
efficient and
costeffective

cost-effective

manner,
transfers those payments to the appropriate county official or
account.

(8)
The web site shall include the ability for an attorney or law firm to
enter a bid in a representative capacity.

(9)
The web site shall be integrated with the auction management system
described in division (C) of this section.

(C)
The auction management system shall meet the following minimum
requirements:

(1)
The auction management system shall have a role-based workflow engine
to assist in conducting sales on the web site, capturing data,
complying with all relevant laws, and managing administrative
processes related to the judicial sale of real property in a timely,
secure, and accurate manner.

(2)
The auction management system shall record the data necessary to meet
the reporting requirements of section 2329.312 of the Revised Code.

(3)
The auction management system shall be able to generate documents
required by the court ordering the sale or related to the judicial
sale of real property.

(4)
The auction management system shall be able to record fees, costs,
deposits, and other money items with the objective of ensuring an
accurate accounting of moneys received and disbursed in each judicial
sale of real property.

(5)
The auction management system shall be integrated with the web site
described in division (B) of this section.

(D)
The license fee for the creation, operation, and maintenance of the
official public sheriff sale web site and integrated auction
management system shall be determined using a per-transaction license
fee model or a per-use license fee model. The addition of a property
to the official public sheriff sale web site or the auction
management system shall each be deemed a transaction for purposes of
determining the license fee. The license fee applicable to each
judicial sale of real property shall be taxed as costs in the case.
No additional license fees shall be assessed to the county sheriff.

(E)(1)
Not later than one year after

the effective date of this section

September 28, 2016
,
in all cases in which the sheriff is ordered to conduct a judicial
sale of real property, the following shall occur:

(a)
For residential property, the sale may be conducted on the official
public sheriff sale web site for a five-year period beginning on the
date the online system is fully operational.
After

Except
as otherwise provided in division (E)(5) of this section, after
this
five-year period sales shall be conducted on the official public
sheriff sale web site.

(b)
For commercial property, the sale may be conducted on the official
public sheriff sale web site.

All
sales conducted on the official public sheriff sale web site shall be
open for bidding for at least seven days.

(2)
If the sale of the real property is to be conducted on the official
public sheriff sale web site, the judgment creditor may instruct the
sheriff to postpone the sale of the real property one time for up to
one hundred eighty days after the initial sale date. Upon receiving
such instruction for postponement, the sheriff shall postpone the
sale of the property by announcing on the official public sheriff
sale web site that the sale is postponed and giving notice of the
rescheduled sale date. This announcement shall be deemed to meet the
notice requirement of section 2329.26 of the Revised Code.

(3)
If the judgment creditor does not wish to postpone the sale of the
real property, the judgment creditor may instruct the sheriff to
cancel the sale of the property. Upon receiving this instruction, the
sheriff shall cancel the sale of the property by announcing on the
official public sheriff sale web site that the sale is canceled. This
announcement shall remain posted on the official public sheriff sale
web site until at least the end of the seven-day bidding period
described in division (E)(1) of this section.

(4)
If the sale of the real property is postponed or canceled according
to divisions (E)(2) and (3) of this section, all bids made on the
real property prior to the postponement or cancellation of the sale
shall be void.

(5)
Before the first day of each county fiscal year, the county treasurer
shall adopt a written policy on whether sales of real property sold
pursuant to section 323.28, 323.73, 5721.19, or 5721.39 of the
Revised Code will be conducted in person at a physical location or
remotely on the official public sheriff sale web site. Once adopted,
the sheriff shall publish a copy of the treasurer's policy on the
official public sheriff sale web site, and the policy shall not be
changed and shall be in effect during that fiscal year.
Notwithstanding division (E)(1) of this section, in all cases in
which the sheriff is ordered to conduct such a sale pursuant to
section 323.28, 323.73, 5721.19, or 5721.39 of the Revised Code, the
sheriff shall conduct the sale in accordance with the policy.

(F)
Pursuant to their authority in section 9.482 of the Revised Code,
counties may elect to enter into a shared services agreement relating
to the judicial sale of real property on the official public sheriff
sale web site. The shared services agreement may seek to improve
efficiency and reduce costs in the judicial sale of real property by
consolidating administrative functions and processes.

Sec.
3737.87.
As
used in sections 3737.87 to 3737.98 of the Revised Code:

(A)
"Accidental release" means any sudden or nonsudden release
of petroleum that was neither expected nor intended by the owner or
operator of the applicable underground storage tank system and that
results in the need for corrective action or compensation for bodily
injury or property damage.

(B)
"Corrective action" means any action necessary to protect
human health and the environment in the event of a release of
petroleum into the environment, including, without limitation, any
action necessary to monitor, assess, and evaluate the release. In the
instance of a suspected release, "corrective action"
includes, without limitation, an investigation to confirm or disprove
the occurrence of the release. In the instance of a confirmed
release, "corrective action" includes, without limitation,
the initial corrective action taken under section 3737.88 or 3737.882
of the Revised Code and rules adopted or orders issued under those
sections and any action taken consistent with a remedial action to
clean up contaminated ground water, surface water, soils, and
subsurface material and to address the residual effects of a release
after the initial corrective action is taken.

(C)
"Eligible lending institution" means a financial
institution that is eligible to make commercial loans, is a public
depository of state funds under section 135.03 of the Revised Code,
and agrees to participate in the petroleum underground storage tank
linked deposit program provided for in sections 3737.95 to 3737.98 of
the Revised Code.

(D)
"Eligible owner" means any person that owns six or fewer
petroleum underground storage tanks comprising a petroleum
underground storage tank or underground storage tank system.

(E)
"Installer" means a person who supervises the installation
of, performance of major repairs on site to, abandonment of, or
removal of underground storage tank systems.

(F)
"Major repair" means the restoration of a tank or an
underground storage tank system component that has caused a release
of a product from the underground storage tank system. "Major
repair" does not include modifications, upgrades, or routine
maintenance for normal operational upkeep to prevent an underground
storage tank system from releasing a product.

(G)
"Operator" means the person in daily control of, or having
responsibility for the daily operation of, an underground storage
tank system.

(H)
"Owner" means:

(1)
In the instance of an underground storage tank system in use on
November 8, 1984, or brought into use after that date, the person who
owns the underground storage tank system;

(2)
In the instance of an underground storage tank system in use before
November 8, 1984, that was no longer in use on that date, the person
who owned the underground storage tank system immediately before the
discontinuation of its use.

"Owner"
includes any person who holds, or, in the instance of an underground
storage tank system in use before November 8, 1984, but no longer in
use on that date, any person who held immediately before the
discontinuation of its use, a legal, equitable, or possessory
interest of any kind in an underground storage tank system or in the
property on which the underground storage tank system is located,
including, without limitation, a trust, vendor, vendee, lessor, or
lessee. "Owner" does not include any person who, without
participating in the management of an underground storage tank system
and without otherwise being engaged in petroleum production,
refining, or marketing, holds indicia of ownership in an underground
storage tank system primarily to protect the person's security
interest in it.

(I)
"Person," in addition to the meaning in section 3737.01 of
the Revised Code, means the United States and any department, agency,
or instrumentality thereof.

(J)
"Petroleum" means petroleum, including crude oil or any
fraction thereof, that is a liquid at the temperature of sixty
degrees Fahrenheit and the pressure of fourteen and seven-tenths
pounds per square inch absolute. "Petroleum" includes,
without limitation, motor fuels, jet fuels, distillate fuel oils,
residual fuel oils, lubricants, petroleum solvents, and used oils.

(K)
"Petroleum underground storage tank linked deposit" means a
certificate of deposit placed by the treasurer of state with an
eligible lending institution pursuant to sections 3737.95 to 3737.98
of the Revised Code.

(L)
"Regulated substance" means petroleum or any substance
identified or listed as a hazardous substance in rules adopted under
division (D) of section 3737.88 of the Revised Code.

(M)
"Release" means any spilling, leaking, emitting,
discharging, escaping, leaching, or disposing of from an underground
storage tank system into ground or surface water or subsurface soils
or otherwise into the environment.

(N)
Notwithstanding division (F) of section 3737.01 of the Revised Code,
"responsible person" means the person who is the owner or
operator of an underground storage tank system.

"Responsible person" does not include a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code or its wholly-owned subsidiary.

(O)
"Tank" means a stationary device designed to contain an
accumulation of regulated substances that is constructed of
manufactured materials.

(P)
"Underground storage tank" means one or any combination of
tanks, including the underground pipes connected thereto, that are
used to contain an accumulation of regulated substances the volume of
which, including the volume of the underground pipes connected
thereto, is ten per cent or more beneath the surface of the ground.

"Underground
storage tank" does not include any of the following or any pipes
connected to any of the following:

(1)
Pipeline facilities, including gathering lines, regulated under the
"Natural Gas Pipeline Safety Act of 1968," 82 Stat. 720, 49
U.S.C.A. 1671, as amended, or the "Hazardous Liquid Pipeline
Safety Act of 1979," 93 Stat. 1003, 49 U.S.C.A. 2001, as
amended;

(2)
Farm or residential tanks of one thousand one hundred gallons or less
capacity used for storing motor fuel for noncommercial purposes;

(3)
Tanks used for storing heating fuel for consumptive use on the
premises where stored;

(4)
Surface impoundments, pits, ponds, or lagoons;

(5)
Storm or waste water collection systems;

(6)
Flow-through process tanks;

(7)
Storage tanks located in underground areas, including, without
limitation, basements, cellars, mine workings, drifts, shafts, or
tunnels, when the tanks are located on or above the surface of the
floor;

(8)
Septic tanks;

(9)
Liquid traps or associated gathering lines directly related to oil or
gas production and gathering operations.

(Q)
"Underground storage tank system" means an underground
storage tank and the connected underground piping, underground
ancillary equipment, and containment system, if any.

(R)
"Revenues" means all fees, premiums, and charges paid by
owners and operators of petroleum underground storage tanks to the
petroleum underground storage tank release compensation board created
in section 3737.90 of the Revised Code; proceeds received by the
board from any insurance, condemnation, or guaranty; the proceeds of
petroleum underground storage tank revenue bonds; and the income and
profits from the investment of any such revenues.

(S)
"Revenue bonds," unless the context indicates a different
meaning or intent, means petroleum underground storage tank revenue
bonds and petroleum underground storage tank revenue refunding bonds
that are issued by the petroleum underground storage tank release
compensation board pursuant to sections 3737.90 to 3737.948 of the
Revised Code.

(T)
"Class C release" means a release of petroleum occurring or
identified from an underground storage tank system subject to
sections 3737.87 to 3737.89 of the Revised Code for which the
responsible person for the release is specifically determined by the
fire marshal not to be a viable person capable of undertaking or
completing the corrective actions required under those sections for
the release. "Class C release" also includes any
of
the following:

(1)
A
release
designated as a "class C release" in accordance with rules
adopted under section 3737.88 of the Revised Code
;

(2)
A release on property owned by a county land reutilization
corporation;

(3)
A release on property owned by the state pursuant to Chapter 5723. of
the Revised Code
.

Sec.
3745.11.
(A)
Applicants for and holders of permits, licenses, variances, plan
approvals, and certifications issued by the director of environmental
protection pursuant to Chapters 3704., 3734., 6109., and 6111. of the
Revised Code shall pay a fee to the environmental protection agency
for each such issuance and each application for an issuance as
provided by this section. No fee shall be charged for any issuance
for which no application has been submitted to the director.

(B)
Except as otherwise provided in division (C)(2) of this section,
beginning July 1, 1994, each person who owns or operates an air
contaminant source and who is required to apply for and obtain a
Title V permit under section 3704.036 of the Revised Code shall pay
the fees set forth in this division. For the purposes of this
division, total emissions of air contaminants may be calculated using
engineering calculations, emissions factors, material balance
calculations, or performance testing procedures, as authorized by the
director.

The
following fees shall be assessed on the total actual emissions from a
source in tons per year of the regulated pollutants particulate
matter, sulfur dioxide, nitrogen oxides, organic compounds, and lead:

(1)
Fifteen dollars per ton on the total actual emissions of each such
regulated pollutant during the period July through December 1993, to
be collected no sooner than July 1, 1994;

(2)
Twenty dollars per ton on the total actual emissions of each such
regulated pollutant during calendar year 1994, to be collected no
sooner than April 15, 1995;

(3)
Twenty-five dollars per ton on the total actual emissions of each
such regulated pollutant in calendar year 1995, and each subsequent
calendar year, to be collected no sooner than the fifteenth day of
April of the year next succeeding the calendar year in which the
emissions occurred.

The
fees levied under this division do not apply to that portion of the
emissions of a regulated pollutant at a facility that exceed four
thousand tons during a calendar year.

(C)(1)
The fees assessed under division (B) of this section are for the
purpose of providing funding for the Title V permit program.

(2)
The fees assessed under division (B) of this section do not apply to
emissions from any electric generating unit designated as a Phase I
unit under Title IV of the federal Clean Air Act prior to calendar
year 2000. Those fees shall be assessed on the emissions from such a
generating unit commencing in calendar year 2001 based upon the total
actual emissions from the generating unit during calendar year 2000
and shall continue to be assessed each subsequent calendar year based
on the total actual emissions from the generating unit during the
preceding calendar year.

(3)
The director shall issue invoices to owners or operators of air
contaminant sources who are required to pay a fee assessed under
division (B) or (D) of this section. Any such invoice shall be issued
no sooner than the applicable date when the fee first may be
collected in a year under the applicable division, shall identify the
nature and amount of the fee assessed, and shall indicate that the
fee is required to be paid within thirty days after the issuance of
the invoice.

(D)(1)
Except as provided in division (D)(2) of this section, beginning
January 1, 2004, each person who owns or operates an air contaminant
source; who is required to apply for a permit to operate pursuant to
rules adopted under division (G), or a variance pursuant to division
(H), of section 3704.03 of the Revised Code; and who is not required
to apply for and obtain a Title V permit under section 3704.03 of the
Revised Code shall pay a single fee based upon the sum of the actual
annual emissions from the facility of the regulated pollutants
particulate matter, sulfur dioxide, nitrogen oxides, organic
compounds, and lead in accordance with the following schedule:

1

2

A

Total
tons per year

of
regulated pollutants

emitted

Annual
fee

per
facility

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 minor
facility" means a facility for which one or more permits to
install or permits to operate have been issued for the air
contaminant sources at the facility that include terms and conditions
that lower the facility's potential to emit air contaminants below
the major source thresholds established in rules adopted under
section 3704.036 of the Revised Code.

(b)
Beginning January 1, 2000, through June 30, 2026, each person who
owns or operates a synthetic minor facility shall pay an annual fee
based on the sum of the actual annual emissions from the facility of
particulate matter, sulfur dioxide, nitrogen dioxide, organic
compounds, and lead in accordance with the following schedule:

1

2

A

Combined
total tons

per
year of all regulated

pollutants
emitted

Annual
fee per facility

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 section shall be
collected annually no sooner than the fifteenth day of April,
commencing in 2005. The fees assessed under division (D)(2) of this
section shall be collected no sooner than the fifteenth day of April,
commencing in 2000. The fees assessed under division (D) of this
section in a calendar year shall be based upon the sum of the actual
emissions of those regulated pollutants during the preceding calendar
year. For the purpose of division (D) of this section, emissions of
air contaminants may be calculated using engineering calculations,
emission factors, material balance calculations, or performance
testing procedures, as authorized by the director. The director, by
rule, may require persons who are required to pay the fees assessed
under division (D) of this section to pay those fees biennially
rather than annually.

(E)(1)
Consistent with the need to cover the reasonable costs of the Title V
permit program, the director annually shall increase the fees
prescribed in division (B) of this section by the percentage, if any,
by which the consumer price index for the most recent calendar year
ending before the beginning of a year exceeds the consumer price
index for calendar year 1989. Upon calculating an increase in fees
authorized by division (E)(1) of this section, the director shall
compile revised fee schedules for the purposes of division (B) of
this section and shall make the revised schedules available to
persons required to pay the fees assessed under that division and to
the public.

(2)
For the purposes of division (E)(1) of this section:

(a)
The consumer price index for any year is the average of the consumer
price index for all urban consumers published by the United States
department of labor as of the close of the twelve-month period ending
on the thirty-first day of August of that year.

(b)
If the 1989 consumer price index is revised, the director shall use
the revision of the consumer price index that is most consistent with
that for calendar year 1989.

(F)
Each person who is issued a permit to install pursuant to rules
adopted under division (F) of section 3704.03 of the Revised Code on
or after July 1, 2003, shall pay the fees specified in the following
schedules:

(1)
Fuel-burning equipment (boilers, furnaces, or process heaters used in
the process of burning fuel for the primary purpose of producing heat
or power by indirect heat transfer)

1

2

A

Input
capacity (maximum)

(million
British thermal units per hour)

Permit
to install

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 oil, or both shall
be assessed a fee that is one-half the applicable amount shown in
division (F)(1) of this section.

(2)
Combustion turbines and stationary internal combustion engines
designed to generate electricity

1

2

A

Generating
capacity (mega watts)

Permit
to install

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

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

1

2

A

Process
weight rate (pounds per hour)

Permit
to install

B

0
to 1000

$200

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 ascertained, the
minimum fee shall be assessed. A boiler, furnace, combustion turbine,
stationary internal combustion engine, or process heater designed to
provide direct heat or power to a process not designed to generate
electricity shall be assessed a fee established in division (F)(4)(a)
of this section. A combustion turbine or stationary internal
combustion engine designed to generate electricity shall be assessed
a fee established in division (F)(2) of this section.

(b)
Notwithstanding division (F)(4)(a) of this section, any person issued
a permit to install pursuant to rules adopted under division (F) of
section 3704.03 of the Revised Code shall pay the fees set forth in
division (F)(4)(c) of this section for a process used in any of the
following industries, as identified by the applicable two-digit,
three-digit, or four-digit standard industrial classification code
according to the Standard Industrial Classification Manual published
by the United States office of management and budget in the executive
office of the president, 1987, as revised:

Major
group 10, metal mining;

Major
group 12, coal mining;

Major
group 14, mining and quarrying of nonmetallic minerals;

Industry
group 204, grain mill products;

2873
Nitrogen fertilizers;

2874
Phosphatic fertilizers;

3281
Cut stone and stone products;

3295
Minerals and earth, ground or otherwise treated;

4221
Grain elevators (storage only);

5159
Farm related raw materials;

5261
Retail nurseries and lawn and garden supply stores.

(c)
The fees set forth in the following schedule apply to the issuance of
a permit to install pursuant to rules adopted under division (F) of
section 3704.03 of the Revised Code for a process identified in
division (F)(4)(b) of this section:

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

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

1

2

A

For
each gasoline/fuel dispensing facility (includes all units at the
facility)

Permit
to install

$100

(7)
Dry cleaning facilities

1

2

A

For
each dry cleaning facility (includes all units at the facility)

Permit
to install

$100

(8)
Registration status

1

2

A

For
each source covered by registration status

Permit
to install

$75

(G)
An owner or operator who is responsible for an asbestos demolition or
renovation project pursuant to rules adopted under section 3704.03 of
the Revised Code shall pay, upon submitting a notification pursuant
to rules adopted under that section, the fees set forth in the
following schedule:

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 combination of
linear feet or square feet equal to fifty.

No
fee, accrued or otherwise, other than the fees set forth in division
(G) of this section shall be charged to, or collected from, an owner
or operator by this state, a municipality, or other political
subdivision of this state in connection with the submission or review
of the notification referred to in this division.

(H)
A person who is issued an extension of time for a permit to install
an air contaminant source pursuant to rules adopted under division
(F) of section 3704.03 of the Revised Code shall pay a fee equal to
one-half the fee originally assessed for the permit to install under
this section, except that the fee for such an extension shall not
exceed two hundred dollars.

(I)
A person who is issued a modification to a permit to install an air
contaminant source pursuant to rules adopted under section 3704.03 of
the Revised Code shall pay a fee equal to one-half of the fee that
would be assessed under this section to obtain a permit to install
the source. The fee assessed by this division only applies to
modifications that are initiated by the owner or operator of the
source and shall not exceed two thousand dollars.

(J)
Notwithstanding division (F) of this section, a person who applies
for or obtains a permit to install pursuant to rules adopted under
division (F) of section 3704.03 of the Revised Code after the date
actual construction of the source began shall pay a fee for the
permit to install that is equal to twice the fee that otherwise would
be assessed under the applicable division unless the applicant
received authorization to begin construction under division (W) of
section 3704.03 of the Revised Code. This division only applies to
sources for which actual construction of the source begins on or
after July 1, 1993. The imposition or payment of the fee established
in this division does not preclude the director from taking any
administrative or judicial enforcement action under this chapter,
Chapter 3704., 3714., 3734., or 6111. of the Revised Code, or a rule
adopted under any of them, in connection with a violation of rules
adopted under division (F) of section 3704.03 of the Revised Code.

As
used in this division, "actual construction of the source"
means the initiation of physical on-site construction activities in
connection with improvements to the source that are permanent in
nature, including, without limitation, the installation of building
supports and foundations and the laying of underground pipework.

(K)(1)
Money received under division (B) of this section shall be deposited
in the state treasury to the credit of the Title V clean air fund
created in section 3704.035 of the Revised Code. Annually, not more
than fifty cents per ton of each fee assessed under division (B) of
this section on actual emissions from a source and received by the
environmental protection agency pursuant to that division may be
transferred by the director using an interstate transfer voucher to
the state treasury to the credit of the small business assistance
fund created in section 3706.19 of the Revised Code. In addition,
annually, the amount of money necessary for the operation of the
office of ombudsperson as determined under division (B) of that
section shall be transferred to the state treasury to the credit of
the small business ombudsperson fund created by that section.

(2)
Money received by the agency pursuant to divisions (D), (F), (G),
(H), (I), and (J) of this section shall be deposited in the state
treasury to the credit of the non-Title V clean air fund created in
section 3704.035 of the Revised Code.

(L)(1)
A person applying for a plan approval for a wastewater treatment
works pursuant to section 6111.44, 6111.45, or 6111.46 of the Revised
Code shall pay a nonrefundable fee of one hundred dollars plus
sixty-five one-hundredths of one per cent of the estimated project
cost through June 30, 2026, and a nonrefundable application fee of
one hundred dollars plus two-tenths of one per cent of the estimated
project cost on and after July 1, 2026, except that the total fee
shall not exceed fifteen thousand dollars through June 30, 2026, and
five thousand dollars on and after July 1, 2026. The fee shall be
paid at the time the application is submitted.

(2)
A person who has entered into an agreement with the director under
section 6111.14 of the Revised Code shall pay an administrative
service fee for each plan submitted under that section for approval
that shall not exceed the minimum amount necessary to pay
administrative costs directly attributable to processing plan
approvals. The director annually shall calculate the fee and shall
notify all persons who have entered into agreements under that
section, or who have applied for agreements, of the amount of the
fee.

(3)(a)(i)
Not later than January 30, 2024, and January 30, 2025, a person
holding an NPDES discharge permit issued pursuant to Chapter 6111. of
the Revised Code with an average daily discharge flow of five
thousand gallons or more shall pay a nonrefundable annual discharge
fee. Any person who fails to pay the fee at that time shall pay an
additional amount that equals ten per cent of the required annual
discharge fee.

(ii)
The billing year for the annual discharge fee established in division
(L)(3)(a)(i) of this section shall consist of a twelve-month period
beginning on the first day of January of the year preceding the date
when the annual discharge fee is due. In the case of an existing
source that permanently ceases to discharge during a billing year,
the director shall reduce the annual discharge fee, including the
surcharge applicable to certain industrial facilities pursuant to
division (L)(3)(c) of this section, by one-twelfth for each full
month during the billing year that the source was not discharging,
but only if the person holding the NPDES discharge permit for the
source notifies the director in writing, not later than the first day
of October of the billing year, of the circumstances causing the
cessation of discharge.

(iii)
The annual discharge fee established in division (L)(3)(a)(i) of this
section, except for the surcharge applicable to certain industrial
facilities pursuant to division (L)(3)(c) of this section, shall be
based upon the average daily discharge flow in gallons per day
calculated using first day of May through thirty-first day of October
flow data for the period two years prior to the date on which the fee
is due. In the case of NPDES discharge permits for new sources, the
fee shall be calculated using the average daily design flow of the
facility until actual average daily discharge flow values are
available for the time period specified in division (L)(3)(a)(iii) of
this section. The annual discharge fee may be prorated for a new
source as described in division (L)(3)(a)(ii) of this section.

(b)(i)
An NPDES permit holder that is a public discharger shall pay the fee
specified in the following schedule:

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

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 publicly owned
treatment works serving the same political subdivision, as "treatment
works" is defined in section 6111.01 of the Revised Code, and
that serve exclusively political subdivisions having a population of
fewer than one hundred thousand persons shall pay an annual discharge
fee under division (L)(3)(b)(i) of this section that is based on the
combined average daily discharge flow of the treatment works.

(c)(i)
An NPDES permit holder that is an industrial discharger, other than a
coal mining operator identified by P in the third character of the
permittee's NPDES permit number, shall pay the fee specified in the
following schedule:

1

2

A

Average
daily discharge flow

Fee
due by January 30, 2024, and January 30, 2025

B

5,000
to 49,999

$250

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 schedule, an NPDES
permit holder that is an industrial discharger classified as a major
discharger during all or part of the annual discharge fee billing
year specified in division (L)(3)(a)(ii) of this section shall pay a
nonrefundable annual surcharge of seven thousand five hundred dollars
not later than January 30, 2024, and not later than January 30, 2025.
Any person who fails to pay the surcharge at that time shall pay an
additional amount that equals ten per cent of the amount of the
surcharge.

(d)
Notwithstanding divisions (L)(3)(b) and (c) of this section, a public
discharger, that is not a separate municipal storm sewer system,
identified by I in the third character of the permittee's NPDES
permit number and an industrial discharger identified by I, J, L, V,
W, X, Y, or Z in the third character of the permittee's NPDES permit
number shall pay a nonrefundable annual discharge fee of one hundred
eighty dollars not later than January 30, 2024, and not later than
January 30, 2025. Any person who fails to pay the fee at that time
shall pay an additional amount that equals ten per cent of the
required fee.

(4)
Each person obtaining an NPDES permit for municipal storm water
discharge shall pay a nonrefundable storm water annual discharge fee
of ten dollars per one-tenth of a square mile of area permitted. The
fee shall not exceed ten thousand dollars and shall be payable on or
before January 30, 2004, and the thirtieth day of January of each
year thereafter. Any person who fails to pay the fee on the date
specified in division (L)(4) of this section shall pay an additional
amount per year equal to ten per cent of the annual fee that is
unpaid.

(5)
The director shall transmit all moneys collected under division (L)
of this section to the treasurer of state for deposit into the state
treasury to the credit of the surface water protection fund created
in section 6111.038 of the Revised Code.

(6)
As used in this section:

(a)
"NPDES" means the federally approved national pollutant
discharge elimination system individual and general program for
issuing, modifying, revoking, reissuing, terminating, monitoring, and
enforcing permits and imposing and enforcing pretreatment
requirements under Chapter 6111. of the Revised Code and rules
adopted under it.

(b)
"Public discharger" means any holder of an NPDES permit
identified by P in the second character of the NPDES permit number
assigned by the director.

(c)
"Industrial discharger" means any holder of an NPDES permit
identified by I in the second character of the NPDES permit number
assigned by the director.

(d)
"Major discharger" means any holder of an NPDES permit
classified as major by the regional administrator of the United
States environmental protection agency in conjunction with the
director.

(M)
Through June 30, 2026, a person applying for a license or license
renewal to operate a public water system under section 6109.21 of the
Revised Code shall pay the appropriate fee established under this
division at the time of application to the director. Any person who
fails to pay the fee at that time shall pay an additional amount that
equals ten per cent of the required fee. The director shall transmit
all moneys collected under this division to the treasurer of state
for deposit into the drinking water protection fund created in
section 6109.30 of the Revised Code.

Except
as provided in divisions (M)(4) and (5) of this section, fees
required under this division shall be calculated and paid in
accordance with the following schedule:

(1)
For the initial license required under section 6109.21 of the Revised
Code for any public water system that is a community water system as
defined in section 6109.01 of the Revised Code, and for each license
renewal required for such a system prior to January 31, 2026, the fee
is:

1

2

A

Number
of service connections

Fee
amount

B

Not
more than 49

$112

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 total amount of
the fee calculated under division (M)(1) of this section, including
the assessment of additional user fees that may be assessed on a
volumetric basis.

As
used in division (M)(1) of this section, "service connection"
means the number of active or inactive pipes, goosenecks, pigtails,
and any other fittings connecting a water main to any building
outlet.

(2)
For the initial license required under section 6109.21 of the Revised
Code for any public water system that is not a community water system
and serves a nontransient population, and for each license renewal
required for such a system prior to January 31, 2026, the fee is:

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 served"
means the total number of individuals having access to the water
supply during a twenty-four-hour period for at least sixty days
during any calendar year. In the absence of a specific population
count, that number shall be calculated at the rate of three
individuals per service connection.

(3)
For the initial license required under section 6109.21 of the Revised
Code for any public water system that is not a community water system
and serves a transient population, and for each license renewal
required for such a system prior to January 31, 2026, the fee is:

1

2

A

Number
of wells or sources, other than surface water, supplying system

Fee
amount

B

1

$112

C

2

112

D

3

176

E

4

278

F

5

568

G

System
designated as using a surface water source

792

As
used in division (M)(3) of this section, "number of wells or
sources, other than surface water, supplying system" means those
wells or sources that are physically connected to the plumbing system
serving the public water system.

(4)
A public water system designated as using a surface water source
shall pay a fee of seven hundred ninety-two dollars or the amount
calculated under division (M)(1) or (2) of this section, whichever is
greater.

(5)
An applicant for an initial license who is proposing to operate a new
public water supply system shall submit a fee that equals a prorated
amount of the appropriate fee for the remainder of the licensing
year.

(N)(1)
A person applying for a plan approval for a public water supply
system under section 6109.07 of the Revised Code shall pay a fee of
one hundred fifty dollars plus thirty-five hundredths of one per cent
of the estimated project cost, except that the total fee shall not
exceed twenty thousand dollars through June 30, 2026, and fifteen
thousand dollars on and after July 1, 2026. The fee shall be paid at
the time the application is submitted.

(2)
A person who has entered into an agreement with the director under
division (A)(2) of section 6109.07 of the Revised Code shall pay an
administrative service fee for each plan submitted under that section
for approval that shall not exceed the minimum amount necessary to
pay administrative costs directly attributable to processing plan
approvals. The director annually shall calculate the fee and shall
notify all persons that have entered into agreements under that
division, or who have applied for agreements, of the amount of the
fee.

(3)
Through June 30, 2026, the following fee, on a per survey basis,
shall be charged any person for services rendered by the state in the
evaluation of laboratories and laboratory personnel for compliance
with accepted analytical techniques and procedures established
pursuant to Chapter 6109. of the Revised Code for determining the
qualitative characteristics of water:

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 survey basis,
shall be charged any such person:

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 request for the
survey is made. Through June 30, 2026, an individual laboratory shall
not be assessed a fee under this division more than once in any
three-year period unless the person requests the addition of
analytical methods or analysts, in which case the person shall pay
five hundred dollars for each additional survey requested.

As
used in division (N)(3) of this section:

(a)
"MF" means membrane filtration.

(b)
"MMO" means minimal medium ONPG.

(c)
"MUG" means 4-methylumbelliferyl-beta-D-glucuronide.

(d)
"ONPG" means o-nitrophenyl-beta-D-galactopyranoside.

The
director shall transmit all moneys collected under this division to
the treasurer of state for deposit into the drinking water protection
fund created in section 6109.30 of the Revised Code.

(O)
Any person applying to the director to take an examination for
certification as an operator of a water supply system or wastewater
system under Chapter 6109. or 6111. of the Revised Code that is
administered by the director, at the time the application is
submitted, shall pay a fee in accordance with the following schedule
through November 30, 2026:

1

2

A

Class
A operator

$80

B

Class
I operator

105

C

Class
II operator

120

D

Class
III operator

130

E

Class
IV operator

145

On
and after December 1, 2026, the applicant shall pay a fee in
accordance with the following schedule:

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 an operator of a
water supply system or wastewater system who has passed an
examination administered by an examination provider approved by the
director shall pay a certification fee of forty-five dollars.

A
person shall pay a biennial certification renewal fee for each
applicable class of certification in accordance with the following
schedule:

1

2

A

Class
A operator

$25

B

Class
I operator

35

C

Class
II operator

45

D

Class
III operator

55

E

Class
IV operator

65

If
a certification renewal fee is received by the director more than
thirty days, but not more than one year, after the expiration date of
the certification, the person shall pay a certification renewal fee
in accordance with the following schedule:

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 a fee of
twenty-five dollars at the time the request is made.

Any
person applying to be a water supply system or wastewater treatment
system examination provider shall pay an application fee of five
hundred dollars. Any person approved by the director as a water
supply system or wastewater treatment system examination provider
shall pay an annual fee that is equal to ten per cent of the fees
that the provider assesses and collects for administering water
supply system or wastewater treatment system certification
examinations in this state for the calendar year. The fee shall be
paid not later than forty-five days after the end of a calendar year.

The
director shall transmit all moneys collected under this division to
the treasurer of state for deposit into the drinking water protection
fund created in section 6109.30 of the Revised Code.

(P)
Any person submitting an application for an industrial water
pollution control certificate under section 6111.31 of the Revised
Code, as that section existed before its repeal by H.B. 95 of the
125th general assembly, shall pay a nonrefundable fee of five hundred
dollars at the time the application is submitted. The director shall
transmit all moneys collected under this division to the treasurer of
state for deposit into the surface water protection fund created in
section 6111.038 of the Revised Code. A person paying a certificate
fee under this division shall not pay an application fee under
division (S)(1) of this section. On and after June 26, 2003, persons
shall file such applications and pay the fee as required under
sections 5709.20 to 5709.27 of the Revised Code, and proceeds from
the fee shall be credited as provided in section 5709.212 of the
Revised Code.

(Q)
Except as otherwise provided in division (R) of this section, a
person issued a permit by the director for a new solid waste disposal
facility other than an incineration or composting facility, a new
infectious waste treatment facility other than an incineration
facility, or a modification of such an existing facility that
includes an increase in the total disposal or treatment capacity of
the facility pursuant to Chapter 3734. of the Revised Code shall pay
a fee of ten dollars per thousand cubic yards of disposal or
treatment capacity, or one thousand dollars, whichever is greater,
except that the total fee for any such permit shall not exceed eighty
thousand dollars. A person issued a modification of a permit for a
solid waste disposal facility or an infectious waste treatment
facility that does not involve an increase in the total disposal or
treatment capacity of the facility shall pay a fee of one thousand
dollars. A person issued a permit to install a new, or modify an
existing, solid waste transfer facility under that chapter shall pay
a fee of two thousand five hundred dollars. A person issued a permit
to install a new or to modify an existing solid waste incineration or
composting facility, or an existing infectious waste treatment
facility using incineration as its principal method of treatment,
under that chapter shall pay a fee of one thousand dollars. The
increases in the permit fees under this division resulting from the
amendments made by Amended Substitute House Bill 592 of the 117th
general assembly do not apply to any person who submitted an
application for a permit to install a new, or modify an existing,
solid waste disposal facility under that chapter prior to September
1, 1987; any such person shall pay the permit fee established in this
division as it existed prior to June 24, 1988. In addition to the
applicable permit fee under this division, a person issued a permit
to install or modify a solid waste facility or an infectious waste
treatment facility under that chapter who fails to pay the permit fee
to the director in compliance with division (V) of this section shall
pay an additional ten per cent of the amount of the fee for each week
that the permit fee is late.

Permit
and late payment fees paid to the director under this division shall
be credited to the general revenue fund.

(R)(1)
A person issued a registration certificate for a scrap tire
collection facility under section 3734.75 of the Revised Code shall
pay a fee of two hundred dollars, except that if the facility is
owned or operated by a motor vehicle salvage dealer licensed under
Chapter 4738. of the Revised Code, the person shall pay a fee of
twenty-five dollars.

(2)
A person issued a registration certificate for a new scrap tire
storage facility under section 3734.76 of the Revised Code shall pay
a fee of three hundred dollars, except that if the facility is owned
or operated by a motor vehicle salvage dealer licensed under Chapter
4738. of the Revised Code, the person shall pay a fee of twenty-five
dollars.

(3)
A person issued a permit for a scrap tire storage facility under
section 3734.76 of the Revised Code shall pay a fee of one thousand
dollars, except that if the facility is owned or operated by a motor
vehicle salvage dealer licensed under Chapter 4738. of the Revised
Code, the person shall pay a fee of fifty dollars.

(4)
A person issued a permit for a scrap tire monocell or monofill
facility under section 3734.77 of the Revised Code shall pay a fee of
ten dollars per thousand cubic yards of disposal capacity or one
thousand dollars, whichever is greater, except that the total fee for
any such permit shall not exceed eighty thousand dollars.

(5)
A person issued a registration certificate for a scrap tire recovery
facility under section 3734.78 of the Revised Code shall pay a fee of
one hundred dollars.

(6)
A person issued a permit for a scrap tire recovery facility under
section 3734.78 of the Revised Code shall pay a fee of one thousand
dollars.

(7)
In addition to the applicable registration certificate or permit fee
under divisions (R)(1) to (6) of this section, a person issued a
registration certificate or permit for any such scrap tire facility
who fails to pay the registration certificate or permit fee to the
director in compliance with division (V) of this section shall pay an
additional ten per cent of the amount of the fee for each week that
the fee is late.

(8)
The registration certificate, permit, and late payment fees paid to
the director under divisions (R)(1) to (7) of this section shall be
credited to the scrap tire management fund created in section 3734.82
of the Revised Code.

(S)(1)(a)
Except as otherwise provided, any person applying for a permit,
variance, or plan approval under Chapter 6109. or 6111. of the
Revised Code shall pay a nonrefundable application fee of one hundred
dollars at the time the application is submitted through June 30,
2026, and a nonrefundable application fee of fifteen dollars at the
time the application is submitted on and after July 1, 2026.

(b)(i)
Except as otherwise provided in divisions (S)(1)(b)(iii) and (iv) of
this section, through June 30, 2026, any person applying for an NPDES
permit under Chapter 6111. of the Revised Code shall pay a
nonrefundable application fee of two hundred dollars at the time of
application for the permit. On and after July 1, 2026, such a person
shall pay a nonrefundable application fee of fifteen dollars at the
time of application.

(ii)
In addition to the nonrefundable application fee, any person applying
for an NPDES permit under Chapter 6111. of the Revised Code shall pay
a design flow discharge fee based on each point source to which the
issuance is applicable in accordance with the following schedule:

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 this section, the
application and design flow discharge fee for an NPDES permit for a
public discharger identified by the letter I in the third character
of the NPDES permit number shall not exceed nine hundred fifty
dollars.

(iv)
Notwithstanding divisions (S)(1)(b)(i) and (ii) of this section, the
application and design flow discharge fee for an NPDES permit for a
coal mining operation regulated under Chapter 1513. of the Revised
Code shall not exceed four hundred fifty dollars per mine.

(v)
A person issued a modification of an NPDES permit shall pay a
nonrefundable modification fee equal to the application fee and
one-half the design flow discharge fee based on each point source, if
applicable, that would be charged for an NPDES permit, except that
the modification fee shall not exceed six hundred dollars.

(c)
In addition to the application fee established under division
(S)(1)(b)(i) of this section, any person applying for an NPDES
general storm water construction permit shall pay a nonrefundable fee
of twenty dollars per acre for each acre that is permitted above five
acres at the time the application is submitted. However, the per
acreage fee shall not exceed three hundred dollars. In addition to
the application fee established under division (S)(1)(b)(i) of this
section, any person applying for an NPDES general storm water
industrial permit shall pay a nonrefundable fee of one hundred fifty
dollars at the time the application is submitted.

(d)
The director shall transmit all moneys collected under division
(S)(1) of this section pursuant to Chapter 6109. of the Revised Code
to the treasurer of state for deposit into the drinking water
protection fund created in section 6109.30 of the Revised Code.

(e)
The director shall transmit all moneys collected under division
(S)(1) of this section pursuant to Chapter 6111. of the Revised Code
and under division (S)(2) of this section to the treasurer of state
for deposit into the surface water protection fund created in section
6111.038 of the Revised Code.

(f)
If a person submits an electronic application for a registration
certificate, permit, variance, or plan approval for which an
application fee is established under division (S)(1) of this section,
the person shall pay all applicable fees as expeditiously as possible
after the submission of the electronic application. An application
for a registration certificate, permit, variance, or plan approval
for which an application fee is established under division (S)(1) of
this section shall not be reviewed or processed until the applicable
application fee, and any other fees established under this division,
are paid.

(2)
A person applying for coverage under an NPDES general discharge
permit for household sewage treatment systems shall pay a
nonrefundable fee of two hundred dollars at the time of application
for initial permit coverage. No fee is required for an application
for permit coverage renewal.

(T)
The director may adopt, amend, and rescind rules in accordance with
Chapter 119. of the Revised Code that do all of the following:

(1)
Prescribe fees to be paid by applicants for and holders of any
license, permit, variance, plan approval, or certification required
or authorized by Chapter 3704., 3734., 6109., or 6111. of the Revised
Code that are not specifically established in this section. The fees
shall be designed to defray the cost of processing, issuing,
revoking, modifying, denying, and enforcing the licenses, permits,
variances, plan approvals, and certifications.

The
director shall transmit all moneys collected under rules adopted
under division (T)(1) of this section pursuant to Chapter 6109. of
the Revised Code to the treasurer of state for deposit into the
drinking water protection fund created in section 6109.30 of the
Revised Code.

The
director shall transmit all moneys collected under rules adopted
under division (T)(1) of this section pursuant to Chapter 6111. of
the Revised Code to the treasurer of state for deposit into the
surface water protection fund created in section 6111.038 of the
Revised Code.

(2)
Exempt the state and political subdivisions thereof, including
education facilities or medical facilities owned by the state or a
political subdivision, or any person exempted from taxation by
section 5709.07 or 5709.12 of the Revised Code, from any fee required
by this section;

(3)
Provide for the waiver of any fee, or any part thereof, otherwise
required by this section whenever the director determines that the
imposition of the fee would constitute an unreasonable cost of doing
business for any applicant, class of applicants, or other person
subject to the fee;

(4)
Prescribe measures that the director considers necessary to carry out
this section.

(U)
When the director reasonably demonstrates that the direct cost to the
state associated with the issuance of a permit, license, variance,
plan approval, or certification exceeds the fee for the issuance or
review specified by this section, the director may condition the
issuance or review on the payment by the person receiving the
issuance or review of, in addition to the fee specified by this
section, the amount, or any portion thereof, in excess of the fee
specified under this section. The director shall not so condition
issuances for which a fee is prescribed in division (S)(1)(b)(iii) of
this section.

(V)
Except as provided in divisions (L), (M), (P), and (S) of this
section or unless otherwise prescribed by a rule of the director
adopted pursuant to Chapter 119. of the Revised Code, all fees
required by this section are payable within thirty days after the
issuance of an invoice for the fee by the director or the effective
date of the issuance of the license, permit, variance, plan approval,
or certification. If payment is late, the person responsible for
payment of the fee shall pay an additional ten per cent of the amount
due for each month that it is late.

(W)
As used in this section, "fuel-burning equipment,"
"fuel-burning equipment input capacity," "incinerator,"
"incinerator input capacity," "process," "process
weight rate," "storage tank," "gasoline
dispensing facility," "dry cleaning facility," "design
flow discharge," and "new source treatment works" have
the meanings ascribed to those terms by applicable rules or standards
adopted by the director under Chapter 3704. or 6111. of the Revised
Code.

(X)
As used in divisions (B), (D), (E), (F), (H), (I), and (J) of this
section, and in any other provision of this section pertaining to
fees paid pursuant to Chapter 3704. of the Revised Code:

(1)
"Facility," "federal Clean Air Act," "person,"
and "Title V permit" have the same meanings as in section
3704.01 of the Revised Code.

(2)
"Title V permit program" means the following activities as
necessary to meet the requirements of Title V of the federal Clean
Air Act and 40 C.F.R. part 70, including at least:

(a)
Preparing and adopting, if applicable, generally applicable rules or
guidance regarding the permit program or its implementation or
enforcement;

(b)
Reviewing and acting on any application for a Title V permit, permit
revision, or permit renewal, including the development of an
applicable requirement as part of the processing of a permit, permit
revision, or permit renewal;

(c)
Administering the permit program, including the supporting and
tracking of permit applications, compliance certification, and
related data entry;

(d)
Determining which sources are subject to the program and implementing
and enforcing the terms of any Title V permit, not including any
court actions or other formal enforcement actions;

(e)
Emission and ambient monitoring;

(f)
Modeling, analyses, or demonstrations;

(g)
Preparing inventories and tracking emissions;

(h)
Providing direct and indirect support to small business stationary
sources to determine and meet their obligations under the federal
Clean Air Act pursuant to the small business stationary source
technical and environmental compliance assistance program required by
section 507 of that act and established in sections 3704.18, 3704.19,
and 3706.19 of the Revised Code.

(3)
"Organic compound" means any chemical compound of carbon,
excluding carbon monoxide, carbon dioxide, carbonic acid, metallic
carbides or carbonates, and ammonium carbonate.

(Y)(1)
Except as provided in divisions (Y)(2), (3), and (4) of this section,
each sewage sludge facility shall pay a nonrefundable annual sludge
fee equal to three dollars and fifty cents per dry ton of sewage
sludge, including the dry tons of sewage sludge in materials derived
from sewage sludge, that the sewage sludge facility treats or
disposes of in this state. The annual volume of sewage sludge treated
or disposed of by a sewage sludge facility shall be calculated using
the first day of January through the thirty-first day of December of
the calendar year preceding the date on which payment of the fee is
due.

(2)(a)
Except as provided in division (Y)(2)(d) of this section, each sewage
sludge facility shall pay a minimum annual sewage sludge fee of one
hundred dollars.

(b)
The annual sludge fee required to be paid by a sewage sludge facility
that treats or disposes of exceptional quality sludge in this state
shall be thirty-five per cent less per dry ton of exceptional quality
sludge than the fee assessed under division (Y)(1) of this section,
subject to the following exceptions:

(i)
Except as provided in division (Y)(2)(d) of this section, a sewage
sludge facility that treats or disposes of exceptional quality sludge
shall pay a minimum annual sewage sludge fee of one hundred dollars.

(ii)
A sewage sludge facility that treats or disposes of exceptional
quality sludge shall not be required to pay the annual sludge fee for
treatment or disposal in this state of exceptional quality sludge
generated outside of this state and contained in bags or other
containers not greater than one hundred pounds in capacity.

A
thirty-five per cent reduction for exceptional quality sludge applies
to the maximum annual fees established under division (Y)(3) of this
section.

(c)
A sewage sludge facility that transfers sewage sludge to another
sewage sludge facility in this state for further treatment prior to
disposal in this state shall not be required to pay the annual sludge
fee for the tons of sewage sludge that have been transferred. In such
a case, the sewage sludge facility that disposes of the sewage sludge
shall pay the annual sludge fee. However, the facility transferring
the sewage sludge shall pay the one-hundred-dollar minimum fee
required under division (Y)(2)(a) of this section.

In
the case of a sewage sludge facility that treats sewage sludge in
this state and transfers it out of this state to another entity for
disposal, the sewage sludge facility in this state shall be required
to pay the annual sludge fee for the tons of sewage sludge that have
been transferred.

(d)
A sewage sludge facility that generates sewage sludge resulting from
an average daily discharge flow of less than five thousand gallons
per day is not subject to the fees assessed under division (Y) of
this section.

(3)
No sewage sludge facility required to pay the annual sludge fee shall
be required to pay more than the maximum annual fee for each disposal
method that the sewage sludge facility uses. The maximum annual fee
does not include the additional amount that may be charged under
division (Y)(5) of this section for late payment of the annual sludge
fee. The maximum annual fee for the following methods of disposal of
sewage sludge is as follows:

(a)
Incineration: five thousand dollars;

(b)
Preexisting land reclamation project or disposal in a landfill: five
thousand dollars;

(c)
Land application, land reclamation, surface disposal, or any other
disposal method not specified in division (Y)(3)(a) or (b) of this
section: twenty thousand dollars.

(4)(a)
In the case of an entity that generates sewage sludge or a sewage
sludge facility that treats sewage sludge and transfers the sewage
sludge to an incineration facility for disposal, the incineration
facility, and not the entity generating the sewage sludge or the
sewage sludge facility treating the sewage sludge, shall pay the
annual sludge fee for the tons of sewage sludge that are transferred.
However, the entity or facility generating or treating the sewage
sludge shall pay the one-hundred-dollar minimum fee required under
division (Y)(2)(a) of this section.

(b)
In the case of an entity that generates sewage sludge and transfers
the sewage sludge to a landfill for disposal or to a sewage sludge
facility for land reclamation or surface disposal, the entity
generating the sewage sludge, and not the landfill or sewage sludge
facility, shall pay the annual sludge fee for the tons of sewage
sludge that are transferred.

(5)
Not later than the first day of April of the calendar year following
March 17, 2000, and each first day of April thereafter, the director
shall issue invoices to persons who are required to pay the annual
sludge fee. The invoice shall identify the nature and amount of the
annual sludge fee assessed and state the first day of May as the
deadline for receipt by the director of objections regarding the
amount of the fee and the first day of July as the deadline for
payment of the fee.

Not
later than the first day of May following receipt of an invoice, a
person required to pay the annual sludge fee may submit objections to
the director concerning the accuracy of information regarding the
number of dry tons of sewage sludge used to calculate the amount of
the annual sludge fee or regarding whether the sewage sludge
qualifies for the exceptional quality sludge discount established in
division (Y)(2)(b) of this section. The director may consider the
objections and adjust the amount of the fee to ensure that it is
accurate.

If
the director does not adjust the amount of the annual sludge fee in
response to a person's objections, the person may appeal the
director's determination in accordance with Chapter 119. of the
Revised Code.

Not
later than the first day of June, the director shall notify the
objecting person regarding whether the director has found the
objections to be valid and the reasons for the finding. If the
director finds the objections to be valid and adjusts the amount of
the annual sludge fee accordingly, the director shall issue with the
notification a new invoice to the person identifying the amount of
the annual sludge fee assessed and stating the first day of July as
the deadline for payment.

Not
later than the first day of July, any person who is required to do so
shall pay the annual sludge fee. Any person who is required to pay
the fee, but who fails to do so on or before that date shall pay an
additional amount that equals ten per cent of the required annual
sludge fee.

(6)
The director shall transmit all moneys collected under division (Y)
of this section to the treasurer of state for deposit into the
surface water protection fund created in section 6111.038 of the
Revised Code. The moneys shall be used to defray the costs of
administering and enforcing provisions in Chapter 6111. of the
Revised Code and rules adopted under it that govern the use, storage,
treatment, or disposal of sewage sludge.

(7)
Beginning in fiscal year 2001, and every two years thereafter, the
director shall review the total amount of moneys generated by the
annual sludge fees to determine if that amount exceeded six hundred
thousand dollars in either of the two preceding fiscal years. If the
total amount of moneys in the fund exceeded six hundred thousand
dollars in either fiscal year, the director, after review of the fee
structure and consultation with affected persons, shall issue an
order reducing the amount of the fees levied under division (Y) of
this section so that the estimated amount of moneys resulting from
the fees will not exceed six hundred thousand dollars in any fiscal
year.

If,
upon review of the fees under division (Y)(7) of this section and
after the fees have been reduced, the director determines that the
total amount of moneys collected and accumulated is less than six
hundred thousand dollars, the director, after review of the fee
structure and consultation with affected persons, may issue an order
increasing the amount of the fees levied under division (Y) of this
section so that the estimated amount of moneys resulting from the
fees will be approximately six hundred thousand dollars. Fees shall
never be increased to an amount exceeding the amount specified in
division (Y)(7) of this section.

Notwithstanding
section 119.06 of the Revised Code, the director may issue an order
under division (Y)(7) of this section without the necessity to hold
an adjudicatory hearing in connection with the order. The issuance of
an order under this division is not an act or action for purposes of
section 3745.04 of the Revised Code.

(8)
As used in division (Y) of this section:

(a)
"Sewage sludge facility" means an entity that performs
treatment on or is responsible for the disposal of sewage sludge.

(b)
"Sewage sludge" means a solid, semi-solid, or liquid
residue generated during the treatment of domestic sewage in a
treatment works as defined in section 6111.01 of the Revised Code.
"Sewage sludge" includes, but is not limited to, scum or
solids removed in primary, secondary, or advanced wastewater
treatment processes. "Sewage sludge" does not include ash
generated during the firing of sewage sludge in a sewage sludge
incinerator, grit and screenings generated during preliminary
treatment of domestic sewage in a treatment works, animal manure,
residue generated during treatment of animal manure, or domestic
septage.

(c)
"Exceptional quality sludge" means sewage sludge that meets
all of the following qualifications:

(i)
Satisfies the class A pathogen standards in 40 C.F.R. 503.32(a);

(ii)
Satisfies one of the vector attraction reduction requirements in 40
C.F.R. 503.33(b)(1) to (b)(8);

(iii)
Does not exceed the ceiling concentration limitations for metals
listed in table one of 40 C.F.R. 503.13;

(iv)
Does not exceed the concentration limitations for metals listed in
table three of 40 C.F.R. 503.13.

(d)
"Treatment" means the preparation of sewage sludge for
final use or disposal and includes, but is not limited to,
thickening, stabilization, and dewatering of sewage sludge.

(e)
"Disposal" means the final use of sewage sludge, including,
but not limited to, land application, land reclamation, surface
disposal, or disposal in a landfill or an incinerator.

(f)
"Land application" means the spraying or spreading of
sewage sludge onto the land surface, the injection of sewage sludge
below the land surface, or the incorporation of sewage sludge into
the soil for the purposes of conditioning the soil or fertilizing
crops or vegetation grown in the soil.

(g)
"Land reclamation" means the returning of disturbed land to
productive use.

(h)
"Surface disposal" means the placement of sludge on an area
of land for disposal, including, but not limited to, monofills,
surface impoundments, lagoons, waste piles, or dedicated disposal
sites.

(i)
"Incinerator" means an entity that disposes of sewage
sludge through the combustion of organic matter and inorganic matter
in sewage sludge by high temperatures in an enclosed device.

(j)
"Incineration facility" includes all incinerators owned or
operated by the same entity and located on a contiguous tract of
land. Areas of land are considered to be contiguous even if they are
separated by a public road or highway.

(k)
"Annual sludge fee" means the fee assessed under division
(Y)(1) of this section.

(l)
"Landfill" means a sanitary landfill facility, as defined
in rules adopted under section 3734.02 of the Revised Code, that is
licensed under section 3734.05 of the Revised Code.

(m)
"Preexisting land reclamation project" means a
property-specific land reclamation project that has been in
continuous operation for not less than five years pursuant to
approval of the activity by the director and includes the
implementation of a community outreach program concerning the
activity.

Sec.
3767.41.
(A)
As used in this section:

(1)
"Building" means, except as otherwise provided in this
division, any building or structure that is used or intended to be
used for residential purposes. "Building" includes, but is
not limited to, a building or structure in which any floor is used
for retail stores, shops, salesrooms, markets, or similar commercial
uses, or for offices, banks, civic administration activities,
professional services, or similar business or civic uses, and in
which the other floors are used, or designed and intended to be used,
for residential purposes. "Building" does not include any
building or structure that is occupied by its owner and that contains
three or fewer residential units.

(2)(a)
"Public nuisance" means a building that is a menace to the
public health, welfare, or safety; that is structurally unsafe,
unsanitary, or not provided with adequate safe egress; that
constitutes a fire hazard, is otherwise dangerous to human life, or
is otherwise no longer fit and habitable; or that, in relation to its
existing use, constitutes a hazard to the public health, welfare, or
safety by reason of inadequate maintenance, dilapidation,
obsolescence, or abandonment.

(b)
"Public nuisance" as it applies to subsidized housing means
subsidized housing that fails to meet the following standards as
specified in the federal rules governing each standard:

(i)
Each building on the site is structurally sound, secure, habitable,
and in good repair, as defined in 24 C.F.R. 5.703(b);

(ii)
Each building's domestic water, electrical system, elevators,
emergency power, fire protection, HVAC, and sanitary system is free
of health and safety hazards, functionally adequate, operable, and in
good repair, as defined in 24 C.F.R. 5.703(c);

(iii)
Each dwelling unit within the building is structurally sound,
habitable, and in good repair, and all areas and aspects of the
dwelling unit are free of health and safety hazards, functionally
adequate, operable, and in good repair, as defined in 24 C.F.R.
5.703(d)(1);

(iv)
Where applicable, the dwelling unit has hot and cold running water,
including an adequate source of potable water, as defined in 24
C.F.R. 5.703(d)(2);

(v)
If the dwelling unit includes its own sanitary facility, it is in
proper operating condition, usable in privacy, and adequate for
personal hygiene, and the disposal of human waste, as defined in 24
C.F.R. 5.703(d)(3);

(vi)
The common areas are structurally sound, secure, and functionally
adequate for the purposes intended. The basement, garage, carport,
restrooms, closets, utility, mechanical, community rooms, child care
rooms, halls, corridors, stairs, kitchens, laundry rooms, office,
porch, patio, balcony, and trash collection areas are free of health
and safety hazards, operable, and in good repair. All common area
ceilings, doors, floors, HVAC, lighting, smoke detectors, stairs,
walls, and windows, to the extent applicable, are free of health and
safety hazards, operable, and in good repair, as defined in 24 C.F.R.
5.703(e);

(vii)
All areas and components of the housing are free of health and safety
hazards. These areas include, but are not limited to, air quality,
electrical hazards, elevators, emergency/fire exits, flammable
materials, garbage and debris, handrail hazards, infestation, and
lead-based paint, as defined in 24 C.F.R. 5.703(f).

(3)
"Abate" or "abatement" in connection with any
building means the removal or correction of any conditions that
constitute a public nuisance and the making of any other improvements
that are needed to effect a rehabilitation of the building that is
consistent with maintaining safe and habitable conditions over its
remaining useful life. "Abatement" does not include the
closing or boarding up of any building that is found to be a public
nuisance.

(4)
"Interested party" means any owner, mortgagee, lienholder,
tenant, or person that possesses an interest of record in any
property that becomes subject to the jurisdiction of a court pursuant
to this section, and any applicant for the appointment of a receiver
pursuant to this section.

(5)
"Neighbor" means any owner of property, including, but not
limited to, any person who is purchasing property by land installment
contract or under a duly executed purchase contract, that is located
within five hundred feet of any property that becomes subject to the
jurisdiction of a court pursuant to this section, and any occupant of
a building that is so located.

(6)
"Tenant" has the same meaning as in section 5321.01 of the
Revised Code.

(7)
"Subsidized housing" means a property consisting of more
than four dwelling units that, in whole or in part, receives
project-based assistance pursuant to a contract under any of the
following federal housing programs:

(a)
The new construction or substantial rehabilitation program under
section 8(b)(2) of the "United States Housing Act of 1937,"
Pub. L. No. 75-412, 50 Stat. 888, 42 U.S.C. 1437f(b)(2) as that
program was in effect immediately before the first day of October,
1983;

(b)
The moderate rehabilitation program under section 8(e)(2) of the
"United States Housing Act of 1937," Pub. L. No. 75-412, 50
Stat. 888, 42 U.S.C. 1437f(e)(2);

(c)
The loan management assistance program under section 8 of the "United
States Housing Act of 1937," Pub. L. No. 75-412, 50 Stat. 888,
42 U.S.C. 1437f;

(d)
The rent supplement program under section 101 of the "Housing
and Urban Development Act of 1965," Pub. L. No. 89-174, 79 Stat.
667, 12 U.S.C. 1701s;

(e)
Section 8 of the "United States Housing Act of 1937," Pub.
L. No. 75-412, 50 Stat. 888, 42 U.S.C. 1437f, following conversion
from assistance under section 101 of the "Housing and Urban
Development Act of 1965," Pub. L. No. 89-174, 79 Stat. 667, 12
U.S.C. 1701s;

(f)
The program of supportive housing for the elderly under section 202
of the "Housing Act of 1959," Pub. L. No. 86-372, 73 Stat.
654, 12 U.S.C. 1701q;

(g)
The program of supportive housing for persons with disabilities under
section 811 of the "National Affordable Housing Act of 1990,"
Pub. L. No. 101-625, 104 Stat. 4313, 42 U.S.C. 8013;

(h)
The rental assistance program under section 521 of the "United
States Housing Act of 1949," Pub. L. No. 90-448, 82 Stat. 551,
as amended by Pub. L. No. 93-383, 88 Stat. 696, 42 U.S.C. 1490a.

(8)
"Project-based assistance" means the assistance is attached
to the property and provides rental assistance only on behalf of
tenants who reside in that property.

(9)
"Landlord" has the same meaning as in section 5321.01 of
the Revised Code.

(10)
"Community improvement corporation" means a community
improvement corporation organized pursuant to Chapter 1724. of the
Revised Code and designated as the agent of a municipal corporation,
township, or county in which the building involved is located
pursuant to section 715.261 or 1724.10 of the Revised Code.

(B)(1)(a)
In any civil action to enforce any local building, housing, air
pollution, sanitation, health, fire, zoning, or safety code,
ordinance, resolution, or regulation applicable to buildings, that is
commenced in a court of common pleas, municipal court, housing or
environmental division of a municipal court, or county court, or in
any civil action for abatement commenced in a court of common pleas,
municipal court, housing or environmental division of a municipal
court, or county court, by a municipal corporation or township in
which the building involved is located,
by
a community improvement corporation,
by
any neighbor, tenant, or by a nonprofit corporation that is duly
organized and has as one of its goals the improvement of housing
conditions in the county or municipal corporation in which the
building involved is located, if a building is alleged to be a public
nuisance, the municipal corporation, township,
community
improvement corporation,
neighbor,
tenant, or nonprofit corporation may apply in its complaint for an
injunction or other order as described in division (C)(1) of this
section, or for the relief described in division (C)(2) of this
section, including, if necessary, the appointment of a receiver as
described in divisions (C)(2) and (3) of this section, or for both
such an injunction or other order and such relief. The municipal
corporation, township,
community
improvement corporation,
neighbor,
tenant, or nonprofit corporation commencing the action is not liable
for the costs, expenses, and fees of any receiver appointed pursuant
to divisions (C)(2) and (3) of this section.

(b)
Prior to commencing a civil action for abatement when the property
alleged to be a public nuisance is subsidized housing, the municipal
corporation, township,
community
improvement corporation,
neighbor,
tenant, or nonprofit corporation commencing the action shall provide
the landlord of that property with written notice that specifies one
or more defective conditions that constitute a public nuisance as
that term applies to subsidized housing and states that if the
landlord fails to remedy the condition within sixty days of the
service of the notice, a claim pursuant to this section may be
brought on the basis that the property constitutes a public nuisance
in subsidized housing. Any party authorized to bring an action
against the landlord shall make reasonable attempts to serve the
notice in the manner prescribed in the Rules of Civil Procedure to
the landlord or the landlord's agent for the property at the
property's management office, or at the place where the tenants
normally pay or send rent. If the landlord is not the owner of
record, the party bringing the action shall make a reasonable attempt
to serve the owner. If the owner does not receive service the person
bringing the action shall certify the attempts to serve the owner.

(2)(a)
In a civil action described in division (B)(1) of this section, a
copy of the complaint and a notice of the date and time of a hearing
on the complaint shall be served upon the owner of the building and
all other interested parties in accordance with the Rules of Civil
Procedure. If certified mail service, personal service, or residence
service of the complaint and notice is refused or certified mail
service of the complaint and notice is not claimed, and if the
municipal corporation, township,
community
improvement corporation,
neighbor,
tenant, or nonprofit corporation commencing the action makes a
written request for ordinary mail service of the complaint and
notice, or uses publication service, in accordance with the Rules of
Civil Procedure, then a copy of the complaint and notice shall be
posted in a conspicuous place on the building.

(b)
The judge in a civil action described in division (B)(1) of this
section shall conduct a hearing at least twenty-eight days after the
owner of the building and the other interested parties have been
served with a copy of the complaint and the notice of the date and
time of the hearing in accordance with division (B)(2)(a) of this
section.
The
purpose of this hearing is for the judge to make a determination
regarding the requested relief described in divisions (C)(1) and (2)
of this section including, if necessary, the appointment of a
receiver as described in divisions (C)(2) and (3) of this section,
and any other requested relief.

(c)
In considering whether subsidized housing is a public nuisance, the
judge shall construe the standards set forth in division (A)(2)(b) of
this section in a manner consistent with department of housing and
urban development and judicial interpretations of those standards.
The judge shall deem that the property is not a public nuisance if
during the twelve months prior to the service of the notice that
division (B)(1)(b) of this section requires, the department of
housing and urban development's real estate assessment center issued
a score of seventy-five or higher out of a possible one hundred
points pursuant to its regulations governing the physical condition
of multifamily properties pursuant to 24 C.F.R. part 200, subpart P,
and since the most recent inspection, there has been no significant
change in the property's conditions that would create a serious
threat to the health, safety, or welfare of the property's tenants.

(C)(1)
If the judge in a civil action described in division (B)(1) of this
section finds at the hearing required by division (B)(2) of this
section that the building involved is a public nuisance, if the judge
additionally determines that the owner of the building previously has
not been afforded a reasonable opportunity to abate the public
nuisance or has been afforded such an opportunity and has not refused
or failed to abate the public nuisance, and if the complaint of the
municipal corporation, township,
community
improvement corporation,
neighbor,
tenant, or nonprofit corporation commencing the action requested the
issuance of an injunction as described in this division, then the
judge may issue an injunction requiring the owner of the building to
abate the public nuisance or issue any other order that the judge
considers necessary or appropriate to cause the abatement of the
public nuisance. If an injunction is issued pursuant to this
division, the owner of the building involved shall be given no more
than thirty days from the date of the entry of the judge's order to
comply with the injunction, unless the judge, for good cause shown,
extends the time for compliance.

(2)
If the judge in a civil action described in division (B)(1) of this
section finds at the hearing required by division (B)(2) of this
section that the building involved is a public nuisance, if the judge
additionally determines that the owner of the building previously has
been afforded a reasonable opportunity to abate the public nuisance
and has refused or failed to do so, and if the complaint of the
municipal corporation, township,
community
improvement corporation,
neighbor,
tenant, or nonprofit corporation commencing the action requested
relief as described in this division, then the judge shall offer any
mortgagee, lienholder, or other interested party associated with the
property on which the building is located, in the order of the
priority of interest in title, the opportunity to undertake the work
and to furnish the materials necessary to abate the public nuisance.
Prior to selecting any interested party, the judge shall require the
interested party to demonstrate the ability to promptly undertake the
work and furnish the materials required, to provide the judge with a
viable financial and construction plan for the rehabilitation of the
building as described in division (D) of this section, and to post
security for the performance of the work and the furnishing of the
materials.

If
the judge determines, at the hearing, that no interested party is
willing or able to undertake the work and to furnish the materials
necessary to abate the public nuisance, or if the judge determines,
at any time after the hearing, that any party who is undertaking
corrective work pursuant to this division cannot or will not proceed,
or has not proceeded with due diligence, the judge may appoint a
receiver pursuant to division (C)(3) of this section to take
possession and control of the building.

(3)(a)
The judge in a civil action described in division (B)(1) of this
section shall not appoint any person as a receiver unless the person
first has provided the judge with a viable financial and construction
plan for the rehabilitation of the building involved as described in
division (D) of this section and has demonstrated the capacity and
expertise to perform the required work and to furnish the required
materials in a satisfactory manner. An appointed receiver may be a
financial institution that possesses an interest of record in the
building or the property on which it is located,
a
community improvement corporation, including a community improvement
corporation that commenced the action described in division (B)(1) of
this section,
a
nonprofit corporation as described in divisions (B)(1) and (C)(3)(b)
of this section, including, but not limited to, a nonprofit
corporation that commenced the action described in division (B)(1) of
this section, or any other qualified property manager.

(b)
To be eligible for appointment as a receiver, no part of the net
earnings of a nonprofit corporation shall inure to the benefit of any
private shareholder or individual. Membership on the board of
trustees of a nonprofit corporation appointed as a receiver does not
constitute the holding of a public office or employment within the
meaning of sections 731.02 and 731.12 or any other section of the
Revised Code and does not constitute a direct or indirect interest in
a contract or expenditure of money by any municipal corporation. A
member of a board of trustees of a nonprofit corporation appointed as
a receiver shall not be disqualified from holding any public office
or employment, and shall not forfeit any public office or employment,
by reason of membership on the board of trustees, notwithstanding any
law to the contrary.

(D)
Prior to ordering any work to be undertaken, or the furnishing of any
materials, to abate a public nuisance under this section, the judge
in a civil action described in division (B)(1) of this section shall
review the submitted financial and construction plan for the
rehabilitation of the building involved and, if it specifies all of
the following, shall approve that plan:

(1)
The estimated cost of the labor, materials, and any other development
costs that are required to abate the public nuisance;

(2)
The estimated income and expenses of the building and the property on
which it is located after the furnishing of the materials and the
completion of the repairs and improvements;

(3)
The terms, conditions, and availability of any financing that is
necessary to perform the work and to furnish the materials;

(4)
If repair and rehabilitation of the building are found not to be
feasible, the cost of demolition of the building or of the portions
of the building that constitute the public nuisance.

(E)
Upon the written request of any of the interested parties to have a
building, or portions of a building, that constitute a public
nuisance demolished because repair and rehabilitation of the building
are found not to be feasible, the judge may order the demolition.
However, the demolition shall not be ordered unless the requesting
interested parties have paid the costs of demolition and, if any, of
the receivership, and, if any, all notes, certificates, mortgages,
and fees of the receivership.

(F)
Before proceeding with the duties of receiver, any receiver appointed
by the judge in a civil action described in division (B)(1) of this
section may be required by the judge to post a bond in an amount
fixed by the judge, but not exceeding the value of the building
involved as determined by the judge.

The
judge may empower the receiver to do any or all of the following:

(1)
Take possession and control of the building and the property on which
it is located, operate and manage the building and the property,
establish and collect rents and income, lease and rent the building
and the property, and evict tenants;

(2)
Pay all expenses of operating and conserving the building and the
property, including, but not limited to, the cost of electricity,
gas, water, sewerage, heating fuel, repairs and supplies, custodian
services, taxes and assessments, and insurance premiums, and hire and
pay reasonable compensation to a managing agent;

(3)
Pay pre-receivership mortgages or installments of them and other
liens;

(4)
Perform or enter into contracts for the performance of all work and
the furnishing of materials necessary to abate, and obtain financing
for the abatement of, the public nuisance;

(5)
Pursuant to court order, remove and dispose of any personal property
abandoned, stored, or otherwise located in or on the building and the
property that creates a dangerous or unsafe condition or that
constitutes a violation of any local building, housing, air
pollution, sanitation, health, fire, zoning, or safety code,
ordinance, or regulation;

(6)
Obtain mortgage insurance for any receiver's mortgage from any agency
of the federal government;

(7)
Enter into any agreement and do those things necessary to maintain
and preserve the building and the property and comply with all local
building, housing, air pollution, sanitation, health, fire, zoning,
or safety codes, ordinances, resolutions, and regulations;

(8)
Give the custody of the building and the property, and the
opportunity to abate the nuisance and operate the property, to its
owner or any mortgagee or lienholder of record;

(9)
Issue notes and secure them by a mortgage bearing interest, and upon
terms and conditions, that the judge approves. When sold or
transferred by the receiver in return for valuable consideration in
money, material, labor, or services, the notes or certificates shall
be freely transferable. Any mortgages granted by the receiver shall
be superior to any claims of the receiver. Priority among the
receiver's mortgages shall be determined by the order in which they
are recorded.

(10)
Open and maintain deposit accounts in the receiver's name;

(11)
Bring and defend actions in the receiver's own name;

(12)
Any other acts the judge authorizes.

(G)
A receiver appointed pursuant to this section is not personally
liable except for misfeasance, malfeasance, or nonfeasance in the
performance of the functions of the office of receiver.

(H)(1)
The judge in a civil action described in division (B)(1) of this
section may assess as court costs, the expenses described in division
(F)(2) of this section, and may approve receiver's fees to the extent
that they are not covered by the income from the property. Subject to
that limitation, a receiver appointed pursuant to divisions (C)(2)
and (3) of this section is entitled to receive fees in the same
manner and to the same extent as receivers appointed in actions to
foreclose mortgages.

(2)(a)
Pursuant to the police powers vested in the state, all expenditures
of a mortgagee, lienholder, or other interested party that has been
selected pursuant to division (C)(2) of this section to undertake the
work and to furnish the materials necessary to abate a public
nuisance, and any expenditures in connection with the foreclosure of
the lien created by this division, is a first lien upon the building
involved and the property on which it is located and is superior to
all prior and subsequent liens or other encumbrances associated with
the building or the property, including, but not limited to, those
for taxes and assessments, upon the occurrence of both of the
following:

(i)
The prior approval of the expenditures by, and the entry of a
judgment to that effect by, the judge in the civil action described
in division (B)(1) of this section;

(ii)
The recordation of a certified copy of the judgment entry and a
sufficient description of the property on which the building is
located with the county recorder in the county in which the property
is located within sixty days after the date of the entry of the
judgment.

(b)
Pursuant to the police powers vested in the state, all expenses and
other amounts paid in accordance with division (F) of this section by
a receiver appointed pursuant to divisions (C)(2) and (3) of this
section, the amounts of any notes issued by the receiver in
accordance with division (F) of this section, all mortgages granted
by the receiver in accordance with that division, the fees of the
receiver approved pursuant to division (H)(1) of this section, and
any amounts expended in connection with the foreclosure of a mortgage
granted by the receiver in accordance with division (F) of this
section or with the foreclosure of the lien created by this division,
are a first lien upon the building involved and the property on which
it is located and are superior to all prior and subsequent liens or
other encumbrances associated with the building or the property,
including, but not limited to, those for taxes and assessments, upon
the occurrence of both of the following:

(i)
The approval of the expenses, amounts, or fees by, and the entry of a
judgment to that effect by, the judge in the civil action described
in division (B)(1) of this section; or the approval of the mortgages
in accordance with division (F)(9) of this section by, and the entry
of a judgment to that effect by, that judge;

(ii)
The recordation of a certified copy of the judgment entry and a
sufficient description of the property on which the building is
located, or, in the case of a mortgage, the recordation of the
mortgage, a certified copy of the judgment entry, and such a
description, with the county recorder of the county in which the
property is located within sixty days after the date of the entry of
the judgment.

(c)
Priority among the liens described in divisions (H)(2)(a) and (b) of
this section shall be determined as described in division (I) of this
section. Additionally, the creation pursuant to this section of a
mortgage lien that is prior to or superior to any mortgage of record
at the time the mortgage lien is so created, does not disqualify the
mortgage of record as a legal investment under Chapter 1107. or any
other chapter of the Revised Code.

(I)(1)
If a receiver appointed pursuant to divisions (C)(2) and (3) of this
section files with the judge in the civil action described in
division (B)(1) of this section a report indicating that the public
nuisance has been abated, if the judge confirms that the receiver has
abated the public nuisance, and if the receiver or any interested
party requests the judge to enter an order directing the receiver to
sell the building and the property on which it is located, the judge
may enter that order after holding a hearing as described in division
(I)(2) of this section and otherwise complying with that division.

(2)(a)
The receiver or interested party requesting an order as described in
division (I)(1) of this section shall cause a notice of the date and
time of a hearing on the request to be served on the owner of the
building involved and all other interested parties in accordance with
division (B)(2)(a) of this section. The judge in the civil action
described in division (B)(1) of this section shall conduct the
scheduled hearing. At the hearing, if the owner or any interested
party objects to the sale of the building and the property, the
burden of proof shall be upon the objecting person to establish, by a
preponderance of the evidence, that the benefits of not selling the
building and the property outweigh the benefits of selling them.
The
objecting person must satisfy all liens created under division (H) of
this section in order to sustain the person's burden of proof.
If
the judge determines that there is no objecting person, or if the
judge determines that there is one or more objecting persons but no
objecting person has sustained the burden of proof specified in this
division, the judge may enter an order directing the receiver to
offer the building and the property for sale upon terms and
conditions that the judge shall specify.

(b)
In any sale of subsidized housing that is ordered pursuant to this
section, the judge shall specify that the subsidized housing not be
conveyed unless that conveyance complies with applicable federal law
and applicable program contracts for that housing. Any such
conveyance shall be subject to the condition that the purchaser enter
into a contract with the department of housing and urban development
or the rural housing service of the federal department of agriculture
under which the property continues to be subsidized housing and the
owner continues to operate that property as subsidized housing unless
the secretary of housing and urban development or the administrator
of the rural housing service terminates that property's contract
prior to or upon the conveyance of the property.

(3)
If a sale of a building and the property on which it is located is
ordered pursuant to divisions (I)(1) and (2) of this section and if
the sale occurs in accordance with the terms and conditions specified
by the judge in the judge's order of sale, then the receiver shall
distribute the proceeds of the sale and the balance of any funds that
the receiver may possess, after the payment of the costs of the sale,
in the following order of priority and in the described manner:

(a)
First, in satisfaction of any notes issued by the receiver pursuant
to division (F) of this section, in their order of priority;

(b)
Second, any unreimbursed expenses and other amounts paid in
accordance with division (F) of this section by the receiver, and the
fees of the receiver approved pursuant to division (H)(1) of this
section;

(c)
Third, all expenditures of a mortgagee, lienholder, or other
interested party that has been selected pursuant to division (C)(2)
of this section to undertake the work and to furnish the materials
necessary to abate a public nuisance, provided that the expenditures
were approved as described in division (H)(2)(a) of this section and
provided that, if any such interested party subsequently became the
receiver, its expenditures shall be paid prior to the expenditures of
any of the other interested parties so selected;

(d)
Fourth, the amount due for delinquent taxes, assessments, charges,
penalties, and interest owed to this state or a political subdivision
of this state, provided that, if the amount available for
distribution pursuant to division (I)(3)(d) of this section is
insufficient to pay the entire amount of those taxes, assessments,
charges, penalties, and interest, the proceeds and remaining funds
shall be paid to each claimant in proportion to the amount of those
taxes, assessments, charges, penalties, and interest that each is
due.

(e)
The amount of any pre-receivership mortgages, liens, or other
encumbrances, in their order of priority.

(4)
Following a distribution in accordance with division (I)(3) of this
section, the receiver shall request the judge in the civil action
described in division (B)(1) of this section to enter an order
terminating the receivership. If the judge determines that the sale
of the building and the property on which it is located occurred in
accordance with the terms and conditions specified by the judge in
the judge's order of sale under division (I)(2) of this section and
that the receiver distributed the proceeds of the sale and the
balance of any funds that the receiver possessed, after the payment
of the costs of the sale, in accordance with division (I)(3) of this
section, and if the judge approves any final accounting required of
the receiver, the judge may terminate the receivership.

(J)(1)
A receiver appointed pursuant to divisions (C)(2) and (3) of this
section may be discharged at any time in the discretion of the judge
in the civil action described in division (B)(1) of this section. The
receiver shall be discharged by the judge as provided in division
(I)(4) of this section, or when all of the following have occurred:

(a)
The public nuisance has been abated;

(b)
All costs, expenses, and approved fees of the receivership have been
paid;

(c)
Either all receiver's notes issued and mortgages granted pursuant to
this section have been paid, or all the holders of the notes and
mortgages request that the receiver be discharged.

(2)
If a judge in a civil action described in division (B)(1) of this
section determines that, and enters of record a declaration that, a
public nuisance has been abated by a receiver, and if, within three
days after the entry of the declaration, all costs, expenses, and
approved fees of the receivership have not been paid in full, then,
in addition to the circumstances specified in division (I) of this
section for the entry of such an order, the judge may enter an order
directing the receiver to sell the building involved and the property
on which it is located. Any such order shall be entered, and the sale
shall occur, only in compliance with division (I) of this section.

(K)
The title in any building, and in the property on which it is
located, that is sold at a sale ordered under division (I) or (J)(2)
of this section shall be incontestable in the purchaser and shall be
free and clear of all liens
and
encumbrances, including liens
for
delinquent taxes, assessments, charges, penalties, and interest owed
to this state or any political subdivision of this state,
that
could not be satisfied from the proceeds of the sale and the
remaining funds in the receiver's possession pursuant to the
distribution under division (I)(3) of this section. All other liens
and encumbrances with respect to the building and the property shall
survive the sale, including, but not limited to,
except
for

a federal tax lien notice properly filed in accordance with section
317.09 of the Revised Code prior to the time of the sale, and the
easements and covenants of record running with the property that were
created prior to the time of the sale.

(L)(1)
Nothing in this section shall be construed as a limitation upon the
powers granted to a court of common pleas, a municipal court or a
housing or environmental division of a municipal court under Chapter
1901. of the Revised Code, or a county court under Chapter 1907. of
the Revised Code.

(2)
The monetary and other limitations specified in Chapters 1901. and
1907. of the Revised Code upon the jurisdiction of municipal and
county courts, and of housing or environmental divisions of municipal
courts, in civil actions do not operate as limitations upon any of
the following:

(a)
Expenditures of a mortgagee, lienholder, or other interested party
that has been selected pursuant to division (C)(2) of this section to
undertake the work and to furnish the materials necessary to abate a
public nuisance;

(b)
Any notes issued by a receiver pursuant to division (F) of this
section;

(c)
Any mortgage granted by a receiver in accordance with division (F) of
this section;

(d)
Expenditures in connection with the foreclosure of a mortgage granted
by a receiver in accordance with division (F) of this section;

(e)
The enforcement of an order of a judge entered pursuant to this
section;

(f)
The actions that may be taken pursuant to this section by a receiver
or a mortgagee, lienholder, or other interested party that has been
selected pursuant to division (C)(2) of this section to undertake the
work and to furnish the materials necessary to abate a public
nuisance.

(3)
A judge in a civil action described in division (B)(1) of this
section, or the judge's successor in office, has continuing
jurisdiction to review the condition of any building that was
determined to be a public nuisance pursuant to this section.

(4)
Nothing in this section shall be construed to limit or prohibit a
municipal corporation or township that has filed with the
superintendent of insurance a certified copy of an adopted
resolution, ordinance, or regulation authorizing the procedures
described in divisions (C) and (D) of section 3929.86 of the Revised
Code from receiving insurance proceeds under section 3929.86 of the
Revised Code.

Sec.
5709.12.
(A)
As used in this section, "independent living facilities"
means any residential housing facilities and related property that
are not a nursing home, residential care facility, or residential
facility as defined in division (A) of section 5701.13 of the Revised
Code.

(B)
Lands, houses, and other buildings belonging to a county, township,
or municipal corporation and used exclusively for the accommodation
or support of the poor, or leased to the state or any political
subdivision for public purposes shall be exempt from taxation. Real
and tangible personal property belonging to institutions that is used
exclusively for charitable purposes shall be exempt from taxation,
including real property belonging to an institution that is a
nonprofit corporation that receives a grant under the Thomas Alva
Edison grant program authorized by division (C) of section 122.33 of
the Revised Code at any time during the tax year and being held for
leasing or resale to others. If, at any time during a tax year for
which such property is exempted from taxation, the corporation ceases
to qualify for such a grant, the director of development shall notify
the tax commissioner, and the tax commissioner shall cause the
property to be restored to the tax list beginning with the following
tax year. All property owned and used by a nonprofit organization
exclusively for a home for the aged, as defined in section 5701.13 of
the Revised Code, also shall be exempt from taxation.

(C)(1)
If a home for the aged described in division (B)(1) of section
5701.13 of the Revised Code is operated in conjunction with or at the
same site as independent living facilities, the exemption granted in
division (B) of this section shall include kitchen, dining room,
clinic, entry ways, maintenance and storage areas, and land necessary
for access commonly used by both residents of the home for the aged
and residents of the independent living facilities. Other facilities
commonly used by both residents of the home for the aged and
residents of independent living units shall be exempt from taxation
only if the other facilities are used primarily by the residents of
the home for the aged. Vacant land currently unused by the home, and
independent living facilities and the lands connected with them are
not exempt from taxation. Except as provided in division (A)(1) of
section 5709.121 of the Revised Code, property of a home leased for
nonresidential purposes is not exempt from taxation.

(2)
Independent living facilities are exempt from taxation if they are
operated in conjunction with or at the same site as a home for the
aged described in division (B)(2) of section 5701.13 of the Revised
Code; operated by a corporation, association, or trust described in
division (B)(1)(b) of that section; operated exclusively for the
benefit of members of the corporation, association, or trust who are
retired, aged, or infirm; and provided to those members without
charge in consideration of their service, without compensation, to a
charitable, religious, fraternal, or educational institution. For the
purposes of division (C)(2) of this section, "compensation"
does not include furnishing room and board, clothing, health care, or
other necessities, or stipends or other de minimis payments to defray
the cost thereof.

(D)(1)
A private corporation established under federal law, as defined in 36
U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, as amended, the
objects of which include encouraging the advancement of science
generally, or of a particular branch of science, the promotion of
scientific research, the improvement of the qualifications and
usefulness of scientists, or the increase and diffusion of scientific
knowledge is conclusively presumed to be a charitable or educational
institution. A private corporation established as a nonprofit
corporation under the laws of a state that is exempt from federal
income taxation under section 501(c)(3) of the Internal Revenue Code
of 1986, 100 Stat. 2085, 26 U.S.C.A. 1, as amended, and that has as
its principal purpose one or more of the foregoing objects also is
conclusively presumed to be a charitable or educational institution.

The
fact that an organization described in this division operates in a
manner that results in an excess of revenues over expenses shall not
be used to deny the exemption granted by this section, provided such
excess is used, or is held for use, for exempt purposes or to
establish a reserve against future contingencies; and, provided
further, that such excess may not be distributed to individual
persons or to entities that would not be entitled to the tax
exemptions provided by this chapter. Nor shall the fact that any
scientific information diffused by the organization is of particular
interest or benefit to any of its individual members be used to deny
the exemption granted by this section, provided that such scientific
information is available to the public for purchase or otherwise.

(2)
Division (D)(2) of this section does not apply to real property
exempted from taxation under this section and division (A)(3) of
section 5709.121 of the Revised Code and belonging to a nonprofit
corporation described in division (D)(1) of this section that has
received a grant under the Thomas Alva Edison grant program
authorized by division (C) of section 122.33 of the Revised Code
during any of the tax years the property was exempted from taxation.

When
a private corporation described in division (D)(1) of this section
sells all or any portion of a tract, lot, or parcel of real estate
that has been exempt from taxation under this section and section
5709.121 of the Revised Code, the portion sold shall be restored to
the tax list for the year following the year of the sale and, except
in connection with a sale and transfer of such a tract, lot, or
parcel to a county land reutilization corporation organized under
Chapter 1724. of the Revised Code, a charge shall be levied against
the sold property in an amount equal to the tax savings on such
property during the four tax years preceding the year the property is
placed on the tax list. The tax savings equals the amount of the
additional taxes that would have been levied if such property had not
been exempt from taxation.

The
charge constitutes a lien of the state upon such property as of the
first day of January of the tax year in which the charge is levied
and continues until discharged as provided by law. The charge may
also be remitted for all or any portion of such property that the tax
commissioner determines is entitled to exemption from real property
taxation for the year such property is restored to the tax list under
any provision of the Revised Code, other than sections 725.02,
1728.10, 3735.67, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63,
5709.71, 5709.73, 5709.78, and 5709.84, upon an application for
exemption covering the year such property is restored to the tax list
filed under section 5715.27 of the Revised Code.

(E)(1)
Real property held by an organization organized and operated
exclusively for charitable purposes as described under section
501(c)(3) of the Internal Revenue Code and exempt from federal
taxation under section 501(a) of the Internal Revenue Code, 26
U.S.C.A. 501(a) and (c)(3), as amended, for the purpose of
constructing or rehabilitating residences for eventual transfer to
qualified low-income families through sale, lease, or land
installment contract, shall be exempt from taxation.

The
exemption shall commence on the day title to the property is
transferred to the organization and shall continue to the end of the
tax year in which the organization transfers title to the property to
a qualified low-income family. In no case shall the exemption extend
beyond the second succeeding tax year following the year in which the
title was transferred to the organization. If the title is
transferred to the organization and from the organization to a
qualified low-income family in the same tax year, the exemption shall
continue to the end of that tax year. The proportionate amount of
taxes that are a lien but not yet determined, assessed, and levied
for the tax year in which title is transferred to the organization
shall be remitted by the county auditor for each day of the year that
title is held by the organization.

Upon
transferring the title to another person, the organization shall file
with the county auditor an affidavit affirming that the title was
transferred to a qualified low-income family or that the title was
not transferred to a qualified low-income family, as the case may be;
if the title was transferred to a qualified low-income family, the
affidavit shall identify the transferee by name. If the organization
transfers title to the property to anyone other than a qualified
low-income family, the exemption, if it has not previously expired,
shall terminate, and the property shall be restored to the tax list
for the year following the year of the transfer and a charge shall be
levied against the property in an amount equal to the amount of
additional taxes that would have been levied if such property had not
been exempt from taxation. The charge constitutes a lien of the state
upon such property as of the first day of January of the tax year in
which the charge is levied and continues until discharged as provided
by law.

The
application for exemption shall be filed as otherwise required under
section 5715.27 of the Revised Code, except that the organization
holding the property shall file with its application documentation
substantiating its status as an organization organized and operated
exclusively for charitable purposes under section 501(c)(3) of the
Internal Revenue Code and its qualification for exemption from
federal taxation under section 501(a) of the Internal Revenue Code,
and affirming its intention to construct or rehabilitate the property
for the eventual transfer to qualified low-income families.

As
used in this division, "qualified low-income family" means
a family whose income does not exceed two hundred per cent of the
official federal poverty guidelines as revised annually in accordance
with section 673(2) of the "Omnibus Budget Reconciliation Act of
1981," 95 Stat. 511, 42 U.S.C.A. 9902, as amended, for a family
size equal to the size of the family whose income is being
determined.

(2)
Real property constituting a retail store, including the land on
which the retail store is located, that is owned and operated by an
organization described in division (E)(1) of this section shall be
exempt from taxation if the retail store sells primarily donated
items suitable for residential housing purposes and if the proceeds
of such sales are used solely for the purposes of the organization.

(F)(1)
Real property that is acquired and held by a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code and that is not
otherwise

exempt
from taxation under Chapter 5722. of the Revised Code shall be deemed
real property used for a public purpose and shall be exempt from
taxation until sold or transferred by the corporation.
Notwithstanding section 5715.27 of the Revised Code, a county land
reutilization corporation is not required to apply to any county or
state agency in order to qualify for the exemption.

(2)
Real property that is acquired and held by an electing subdivision
other than a county land reutilization corporation on or after April
9, 2009, for the public purpose of implementing an effective land
reutilization program or for a related public purpose, and that is
not
otherwise

exempt
from taxation under Chapter 5722. of the Revised Code, shall be
exempt from taxation until sold or transferred by the electing
subdivision. Notwithstanding section 5715.27 of the Revised Code, an
electing subdivision
other
than a county land reutilization corporation
is
not required to apply to any county or state agency in order to
qualify for an exemption with respect to property acquired or held
for such purposes on or after such date, regardless of how the
electing subdivision acquires the property
,
if the instrument transferring title to the electing subdivision
states that the property is being acquired by the electing
subdivision as part of its land reutilization program
.

As
used in this section, "electing subdivision" and "land
reutilization program" have the same meanings as in section
5722.01 of the Revised Code, and "county land reutilization
corporation" means a county land reutilization corporation
organized under Chapter 1724. of the Revised Code and any subsidiary
wholly owned by such a county land reutilization corporation that is
identified as "a wholly owned subsidiary of a county land
reutilization corporation" in the deed of conveyance
transferring title to the subsidiary.

In
lieu of the application for exemption otherwise required to be filed
as required under section 5715.27 of the Revised Code, a county land
reutilization corporation holding the property shall, upon the
request of any county or state agency, submit its articles of
incorporation substantiating its status as a county land
reutilization corporation.

(3)
An exemption authorized under division (F)(1) or (2) of this section
shall commence on the day the title to the property is transferred to
the county land reutilization corporation or electing subdivision and
shall continue while title is held by the corporation or subdivision.
The exemption shall end on the last day of the tax year in which
title is transferred from the corporation or subdivision to an owner
whose use of the property does not qualify for an exemption pursuant
to division (F)(1) or (2) of this section. If the title to the
property is transferred to the corporation and from the corporation,
or to the subdivision and from the subdivision, in the same tax year,
the exemption shall continue to the end of that tax year. Upon the
commencement of an exemption authorized under division (F)(1) or (2)
of this section, the entire amount of taxes that are a lien but not
yet determined, assessed, and levied for the tax year in which title
is transferred to the corporation or subdivision shall be remitted by
the county auditor.

(G)
Real property that is owned by an organization described under
section 501(c)(3) of the Internal Revenue Code and exempt from
federal income taxation under section 501(a) of the Internal Revenue
Code and that is used by that organization exclusively for receiving,
processing, or distributing human blood, tissues, eyes, or organs or
for research and development thereof shall be exempt from taxation.

(H)
Real property that is owned by an organization described under
section 501(c)(3) of the Internal Revenue Code and exempt from
federal income taxation under section 501(a) of the Internal Revenue
Code and that received a loan from the federal small business
administration as a participating intermediary in the federal
microloan program under 15 U.S.C. 636(m) shall be exempt from
taxation if the property is used by that organization primarily for
small business lending, economic development, job training,
entrepreneur education, or associated administrative purposes as such
a participating intermediary.

Sec.
5709.58.
(A)
A board of county commissioners may adopt a resolution declaring a
portion, not exceeding fifty per cent, of the value of each parcel of
real property conveyed by a county land reutilization corporation
exempt from real property taxation for a term not exceeding five
years, beginning with the first full tax year after the property is
conveyed.

The
resolution shall both:

(1)
Specify the percentage of the real property's value to be exempted
and the term of the exemption;

(2)
Require the owner of the real property exempted from taxation to make
annual service payments in lieu of taxes to the county treasurer on
or before the final dates for payment of real property taxes.

(B)
Service payments in lieu of taxes required by a resolution adopted
under this section shall be charged and collected in the same manner
and in the same amount as the real property taxes that would have
been charged and payable against the exempted portion of the real
property if not for the exemption.

Service
payment receipts shall be distributed at the same time and in the
same manner as real property tax payments. The entire amount,
however, shall be paid to the county land reutilization corporation
that conveyed the real property.

(C)
An exemption from taxation under this section commences with the
first full tax year after the real property is conveyed by the county
land reutilization corporation, or the first tax year that ends after
the effective date of the resolution adopted by the board of county
commissioners under division (A) of this section, whichever is later.
The exemption ends at the end of the term specified in the
resolution, which shall be not later than the end of the fifth full
tax year following the conveyance.

(D)
A county land reutilization corporation may request, in writing, that
the board of county commissioners rescind a resolution adopted under
division (A) of this section. Upon receipt of that request, the board
of county commissioners shall, by resolution adopted within sixty
days after receiving that request, rescind the resolution adopted
under division (A) of this section. The rescinding resolution shall
specify whether the rescission applies only to real property conveyed
after the effective date of the rescinding resolution or if it also
rescinds previously granted exemptions. No exemption granted under
this section shall be rescinded before the end of the tax year that
includes the effective date of the rescinding resolution.

A
board of county commissioners that adopts a resolution rescinding tax
exemptions under this division shall, at the time the resolution is
adopted, notify the county auditor of the rescission. If the
rescission applies to previously granted exemptions, such notice
shall identify the previously exempted parcels and specify the last
tax year to which the exemption applies.

No
property owner shall be required to make service payments under
division (B) of this section for any tax year for which a tax
exemption is rescinded under this division.

Sec.
5709.91.
(A)
Service payments in lieu of taxes required under sections 725.04,
5709.42, 5709.46,

5709.58,

5709.74, and 5709.79 of the Revised Code, minimum service payment
obligations, and service charges in lieu of taxes required under
sections 1728.11 and 1728.111 of the Revised Code shall be treated in
the same manner as taxes, as defined in section 323.01 of the Revised
Code, for all purposes of the lien described in section 323.11 of the
Revised Code, including, but not limited to, the priority and
enforcement of the lien and the collection of the service payments,
minimum service payment obligations, or service charges secured by
the lien.

(B)
Any covenant or agreement in an instrument whereby a property owner
agrees to a minimum service payment obligation shall be a covenant
running with the land. Upon the proper recording of the instrument
with the county recorder, the covenant is fully binding on behalf of
and enforceable by the county, township, or municipal corporation
against the property owner and any person acquiring an interest in
the land and all successors and assigns. If any such minimum service
payment obligation becomes delinquent according to such covenant or
agreement, the county, township, or municipal corporation may enforce
the delinquent minimum service payment obligation in the manner
provided under division (A) of this section or in the manner
otherwise provided in the instrument. A minimum service payment
obligation is an insurable interest with respect to title insurance
under Chapter 3953. of the Revised Code.

(C)
A county, township, or municipal corporation may certify a minimum
service payment obligation that is a covenant under division (B) of
this section to the county auditor, who shall enter the obligation on
the tax list of real property opposite the parcel against which it is
charged, and certify the minimum service payment obligation to the
county treasurer. An unpaid minimum service payment obligation is a
lien on property against which it is charged from the date the
obligation is entered on the tax list, and shall be collected in the
manner provided for collection of real property taxes. Once the
minimum service payment obligation is collected, it shall be paid
immediately to the county, township, or municipal corporation.

(D)
For the purposes of this section, a "minimum service payment
obligation" is an obligation, including a contingent obligation,
for a property owner to make a payment to a county, township, or
municipal corporation pursuant to an agreement between the property
owner and the county, township, or municipal corporation to ensure
sufficient funds to finance the expenditures authorized under
sections 725.04, 1728.11, 1728.111, 5709.40 to 5709.43, 5709.45 to
5709.47, 5709.73 to 5709.75, or 5709.77 to 5709.81 of the Revised
Code. "Minimum service payment obligation" does not include
service payments in lieu of taxes required under section 725.04,
5709.42, 5709.46, 5709.74, or 5709.79 of the Revised Code or service
charges in lieu of taxes required under section 1728.11 or 1728.111
of the Revised Code.

Sec.
5709.911.
(A)(1)
A municipal corporation, township, or county that has enacted an
ordinance or resolution under section 5709.40, 5709.41, 5709.45,

5709.58,

5709.73,
or 5709.78 of the Revised Code or that has entered into an agreement
referred to in section 725.02 or 1728.07 of the Revised Code may file
an application for exemption under those sections in the same manner
as other real property tax exemptions, notwithstanding the indication
in division (A) of section 5715.27 of the Revised Code that the owner
of the property may file the application. An application for
exemption may not be filed by a municipal corporation, township, or
county for an exemption of a parcel under section 5709.40, 5709.73,
or 5709.78 of the Revised Code if the property owner excludes the
property from such exemption as provided in that section.

(2)
Except as provided in division (B) of this section, if the
application for exemption under section 725.02, 1728.10, 5709.40,
5709.41, 5709.45,
5709.58,

5709.73,
or 5709.78 of the Revised Code is filed by a municipal corporation,
township, or county and more than one real property tax exemption
applies by law to the property or a portion of the property, both of
the following apply:

(a)
An exemption granted under section 725.02, 1728.10, 5709.40, 5709.41,
5709.45,
5709.58,

5709.73,
or 5709.78 of the Revised Code shall be subordinate to an exemption
with respect to the property or portion of the property granted under
any other provision of the Revised Code.

(b)
Neither service payments in lieu of taxes under section 725.04,
5709.42, 5709.46,
5709.58,

5709.74,
or 5709.79 of the Revised Code, nor service charges in lieu of taxes
under section 1728.11 or 1728.111 of the Revised Code, shall be
required with respect to the property or portion of the property that
is exempt from real property taxes under that other provision of the
Revised Code during the effective period of the exemption.

(B)(1)
If the application for exemption under section 725.02, 1728.10,
5709.40, 5709.41, 5709.45,
5709.58,

5709.73,
or 5709.78 of the Revised Code is filed by the owner of the property
or by a municipal corporation, township, or county with the owner's
written consent attached to the application, and if more than one
real property tax exemption applies by law to the property or a
portion of the property, no other exemption shall be granted for the
portion of the property already exempt under section 725.02, 1728.10,
5709.40, 5709.41, 5709.45,
5709.58,

5709.73,
or 5709.78 of the Revised Code unless the municipal corporation,
township, or county that enacted the authorizing ordinance or
resolution for the earlier exemption provides its duly authorized
written consent to the subsequent exemption by means of a duly
enacted ordinance or resolution.

(2)
If the application for exemption under section 725.02, 1728.10,
5709.40, 5709.41, 5709.45,
5709.58,

5709.73,
or 5709.78 of the Revised Code is filed by a municipal corporation,
township, or county and approved by the tax commissioner, if the
owner of the property subsequently provides written consent to the
exemption and the consent is filed with the tax commissioner, and if
more than one real property tax exemption applies by law to the
property or a portion of the property, no other exemption shall be
granted for the portion of the property already exempt under section
725.02, 1728.10, 5709.40, 5709.41, 5709.45,
5709.58,

5709.73,
or 5709.78 of the Revised Code unless the municipal corporation,
township, or county that enacted the authorizing ordinance or
resolution for the earlier exemption provides its duly authorized
written consent to the subsequent exemption by means of a duly
enacted ordinance or resolution.

(C)
After the tax commissioner has approved or partially approved an
application for exemption filed by or with the consent of a property
owner under the circumstances described in division (B)(1) of this
section or if a property owner subsequently provides written consent
to an exemption under the circumstances described in division (B)(2)
of this section, the municipal corporation, township, county, or
property owner shall file one of the following with the county
recorder for the county in which the property is located:

(1)
A notice that clearly identifies the property and the owner of the
property and states that the property, regardless of future use or
ownership, remains liable for any service payments or service charges
required by the exemption until the terms of the exemption have been
satisfied, unless the municipal corporation, township, or county
consents to the subsequent exemption and relinquishes its right to
collect the service payments or service charges as provided in
division (B)(1) or (2) of this section, as applicable;

(2)
An agreement, declaration, or covenant by which the owner of the
property subject to the exemption binds the owner and the property,
regardless of future use or ownership, to the obligation to make
service payments or service charges in lieu of taxes as required by
the exemption until the terms of the exemption have been satisfied,
unless the municipal corporation, township, or county consents to the
subsequent exemption and relinquishes its right to collect the
service payments or service charges as provided in division (B)(1) or
(2) of this section, as applicable.

The
county recorder's office shall charge a fee of fourteen dollars to
record the notice, agreement, declaration, or covenant, the proceeds
of which shall be retained by the county.

(D)
Upon filing of the notice, agreement, declaration, or covenant with
the county recorder, the provisions of division (B) of this section
are binding on all future owners of the property or portion of the
property, regardless of how the property is used. Failure to file a
notice, agreement, declaration, or covenant with the county recorder
relieves future owners of the property from the obligation to make
service payments in lieu of taxes under section 725.04, 5709.42,
5709.46,

5709.58,

5709.74, or 5709.79 of the Revised Code or service charges in lieu of
taxes under section 1728.11 or 1728.111 of the Revised Code, if the
property or a portion of the property later qualifies for exemption
under any other provision of the Revised Code. Failure to file a
notice, agreement, declaration, or covenant does not, however,
relieve the owner of the property, at the time the application for
exemption is filed, from making those payments or charges.

Sec.
5713.083.
(A)
The owner of property appearing on the exempt list shall notify the
county auditor, on a form prescribed by the tax commissioner, if the
property ceases to qualify for exemption
,
except for an exemption authorized under section 5709.58 of the
Revised Code
.
The notification shall be filed with the county auditor on or before
the last day of the tax year for which the property ceases to qualify
for exemption. Upon receipt of the notification, the county auditor
shall return the property to the tax list.

(B)
If the county auditor discovers that an owner failed to properly
notify the auditor as required under division (A) of this section,
the auditor shall impose a charge against the property described in
that division equal to the total amount by which taxes were reduced
for any of the five preceding tax years that the auditor ascertains
the property was not entitled to the exemption and was owned by the
current owner. The auditor shall notify the owner, by ordinary mail,
of the charge, the owner's right to appeal the charge, and the manner
in which the owner may appeal the charge. The owner may appeal the
imposition of the charge by filing an exemption application with the
tax commissioner under section 5715.27 of the Revised Code.
Notwithstanding division (A) of section 5713.081 of the Revised Code,
if the tax commissioner determines that the property was entitled to
an exemption for one or more tax years for which a charge was imposed
under this division, the tax commissioner may order the charge to be
removed for those years and may remit any taxes, penalties, and
interest paid for those years in the manner prescribed by section
5715.22 of the Revised Code. The charge shall be collected in the
same manner as other delinquent taxes.

Sec.
5715.02.
The
county treasurer, county auditor, and a member of the board of county
commissioners selected by the board of county commissioners shall
constitute the county board of revision, or they may provide for one
or more hearing boards when they deem the creation of such to be
necessary to the expeditious hearing of valuation complaints. Each
such official may appoint one qualified employee from the official's
office to serve in the official's place and stead on each such board
for the purpose of hearing complaints as to the value of real
property only, each such hearing board has the same authority to hear
and decide complaints and sign the journal as the board of revision,
and shall proceed in the manner provided for the board of revision by
sections 5715.08 to 5715.20 of the Revised Code. Any decision by a
hearing board shall be the decision of the board of revision.

A
majority of a county board of revision or hearing board shall
constitute a quorum to hear and determine any complaint, and any
vacancy shall not impair the right of the remaining members of such
board, whether elected officials or appointees, to exercise all the
powers thereof so long as a majority remains.

A
member of the county board of revision who is also a member of the
board of directors of a county land reutilization corporation, or who
is also a member of the board of county commissioners of a county
that is an electing subdivision as defined in section 5722.01 of the
Revised Code, shall not participate in or render a decision on any
case concerning the value of real property owned by the county land
reutilization corporation or electing subdivision. Each such member
shall appoint a county official who is not a member of the board of
directors of the county land reutilization corporation or a member of
the board of county commissioners of that electing subdivision, as
applicable, to serve in the member's place and stead for the purpose
of participating in and rendering a decision on such a complaint.

Each
member of a county board of revision or hearing board may administer
oaths.

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.

(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.
5721.02.
The
office of the county treasurer shall be kept open to receive the
payment of delinquent real property taxes, from the date of the
delivery of the delinquent land duplicate provided for in section
5721.011 of the Revised Code, until the final publication of the
delinquent tax list
and
the delinquent vacant land tax list
as
provided in section 5721.03 of the Revised Code, in order that the
name of any taxpayer appearing on
either

the

list,
who prior to seven days before the first publication of that list
pays the delinquent taxes in full, may be stricken from that list and
in order that the name of each person appearing on
either

the

list,
who prior to seven days before the publication of that list enters
into a delinquent tax contract under section 323.31 of the Revised
Code to pay the delinquent taxes in installments, may be stricken
from that list or an asterisk may be entered in the margin next to
the person's name. If payment in full is made subsequent to the first
publication and prior to seven days before the second publication of

either

the

list,
the name of the taxpayer shall be eliminated from the second
publication.

Sec.
5721.03.
(A)
At the time of making the delinquent land list, as provided in
section 5721.011 of the Revised Code, the county auditor shall
compile a delinquent tax list consisting of all lands on the
delinquent land list on which taxes have become delinquent at the
close of the collection period immediately preceding the making of
the delinquent land list.
The
auditor shall also compile a delinquent vacant land tax list of all
delinquent vacant lands prior to the institution of any foreclosure
and forfeiture actions against delinquent vacant lands under section
5721.14 of the Revised Code or any foreclosure actions against
delinquent vacant lands under section 5721.18 of the Revised Code.

The
delinquent tax list
,
and the delinquent vacant land tax list if one is compiled,

shall contain all of the information included on the delinquent land
list, except that, if the auditor's records show that the name of the
person in whose name the property currently is listed is not the name
that appears on the delinquent land list, the name used in the
delinquent tax list
or
the delinquent vacant land tax list
shall
be the name of the person the auditor's records show as the person in
whose name the property currently is listed.

Lands
that have been included in a previously published delinquent tax list
shall not be included in the delinquent tax list so long as taxes
have remained delinquent on such lands for the entire intervening
time.

In

either

any
delinquent tax
list,
there may be included lands that have been omitted in error from a
prior list and lands with respect to which the auditor has received a
certification that a delinquent tax contract has become void since
the publication of the last previously published list, provided the
name of the owner was stricken from a prior list under section
5721.02 of the Revised Code.

(B)(1)
The auditor shall cause the delinquent tax list
and
the delinquent vacant land tax list, if one is compiled,
to
be published twice within sixty days after the delivery of the
delinquent land duplicate to the county treasurer. The first
publication shall be made in a newspaper of general circulation in
the county. The second publication may be made either in a newspaper
of general circulation in the county or on a web site maintained or
approved by the county. If the second publication is made on such a
web site, the auditor shall remove or cause to be removed the list or
lists from that web site two weeks after publication.

(2)
When publication is made in a newspaper of general circulation in the
county, the auditor shall comply with the following requirements:

(a)
The newspaper shall meet the requirements of section 7.12 of the
Revised Code. The auditor may publish the list
or
lists
on
a preprinted insert in the newspaper. The cost of the second
newspaper publication, if applicable, shall not exceed three-fourths
of the cost of the first publication of the list

or lists
.

(b)
The auditor shall insert display notices of the forthcoming
publication of the delinquent tax list
and,
if it is to be published, the delinquent vacant land tax list
once
a week for two consecutive weeks in the newspaper. The display
notices shall contain the times and methods of payment of taxes
provided by law, including information concerning installment
payments made in accordance with a written delinquent tax contract.
The display notice for the delinquent tax list also shall include a
notice that an interest charge will accrue on accounts remaining
unpaid after the last day of November unless the taxpayer enters into
a written delinquent tax contract to pay such taxes in installments.

The
display notice for the delinquent vacant land tax list, if it is to
be published, also shall include a notice that delinquent vacant
lands in the list are lands on which taxes have remained unpaid for
one year after being certified delinquent, and that they are subject
to foreclosure proceedings as provided in section 323.25, sections
323.65 to 323.79, or section 5721.18 of the Revised Code, or
foreclosure and forfeiture proceedings as provided in section 5721.14
of the Revised Code.
Each
display notice also shall state that the lands are subject to a tax
certificate sale under section 5721.32 or 5721.33 of the Revised Code
or assignment to a county land reutilization corporation, as the case
may be, and shall include any other information that the auditor
considers pertinent to the purpose of the notice. The display notices
shall be furnished by the auditor to the newspaper selected to
publish the lists at least ten days before their first publication.

(c)
Publication of the list
or
lists
may
be made by a newspaper in installments, provided the complete
publication of
each

the

list
is made twice during the sixty-day period as provided in division
(B)(1) of this section.

(3)

The

There
shall be attached to the
delinquent
tax list
shall
be accompanied by
a
notice that the delinquent lands will be certified for foreclosure by
the auditor unless the taxes, assessments, interest, and penalties
due and owing on them are paid.
If
a delinquent vacant land tax list is to be published, it shall be
accompanied by a notice that delinquent vacant lands will be
certified for foreclosure or foreclosure and forfeiture by the
auditor unless the taxes, assessments, interest, and penalties due
and owing on them are paid within twenty-eight days after the final
publication of the notice.

(4)
The auditor shall review the first publication of each list for
accuracy and completeness and may correct any errors appearing in the
list in the second publication.

(5)
Nothing in this section prohibits a foreclosure action from being
brought against a parcel of land under section 323.25, sections
323.65 to 323.79, or section 5721.18 of the Revised Code before the
delinquent tax list
or
delinquent vacant land tax list
that
includes the parcel is published pursuant to division (B)(1) of this
section if the list is not published within the time prescribed by
that division.

(C)
For the purposes of section 5721.18 of the Revised Code, land is
first certified delinquent on the date of the certification of the
delinquent land list containing that land.

Sec.
5721.04.
The
proper and necessary expenses of publishing the delinquent tax lists
,
delinquent vacant land tax lists,

and display notices provided for by sections 5719.04 and 5721.03 of
the Revised Code shall be paid from the county treasury as county
expenses are paid, and the board of county commissioners shall make
provision for them in the annual budget of the county submitted to
the budget commission, and shall make the necessary appropriations.
If the board fails to make such appropriations, or if an
appropriation is insufficient to meet such an expense, any person
interested may apply to the court of common pleas of the county for
an allowance to cover the expense, and the court shall issue an order
instructing the county auditor to issue a warrant upon the county
treasurer for the amount necessary. The order by the court shall be
final and shall be complied with immediately.

The
aggregate amount paid for publication may be apportioned by the
county auditor among the taxing districts in which the lands on each
list are located in proportion to the amount of delinquent taxes so
advertised in such subdivision, or the county auditor may charge the
property owner of land on a 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 tax duplicate as a
lien on the land, to be collected as other taxes. Thereafter, the
auditor, in making the auditor's semiannual apportionment of funds,
shall retain at each semiannual apportionment one half the amount
apportioned to each such taxing district. The amounts retained shall
be credited to the general fund of the county until the aggregate of
all amounts paid in the first instance out of the treasury have been
fully reimbursed.

Sec.
5721.06.
(A)(1)

(A)

The
form of the notice required to be attached to the published
delinquent tax list by division (B)(3) of section 5721.03 of the
Revised Code shall be in substance as follows:

"DELINQUENT
LAND TAX NOTICE

The
lands, lots, and parts of lots returned delinquent by the county
treasurer of ___________________ county, with the taxes, assessments,
interest, and penalties, charged against them agreeably to law, are
contained and described in the following list: (Here insert the list
with the names of the owners of such respective tracts of land or
town lots as designated on the delinquent tax list. If, prior to
seven days before the publication of the list, a delinquent tax
contract has been entered into under section 323.31 of the Revised
Code, the owner's name may be stricken from the list or designated by
an asterisk shown in the margin next to the owner's name.)

Notice
is hereby given that the whole of such several lands, lots, or parts
of lots will be certified for foreclosure by the county auditor
pursuant to law unless the whole of the delinquent taxes,
assessments, interest, and penalties are paid within one year or
unless a tax certificate with respect to the parcel is sold under
section 5721.32 or 5721.33 of the Revised Code. The names of persons
who have entered into a written delinquent tax contract with the
county treasurer to discharge the delinquency are designated by an
asterisk or have been stricken from the list."

(2)

(B)

If
the county treasurer has certified to the county auditor that the
treasurer intends to offer for sale or assign a tax certificate with
respect to one or more parcels of delinquent land under section
5721.32 or 5721.33 of the Revised Code, the form of the notice shall
include the following statement, appended after the second paragraph
of the notice prescribed by division
(A)(1)

(A)

of
this section:

"Notice
also is hereby given that a tax certificate may be offered for sale
or assigned under section 5721.32 or 5721.33 of the Revised Code with
respect to those parcels shown on this list. If a tax certificate on
a parcel is purchased, the purchaser of the tax certificate acquires
the state's or its taxing district's first lien against the property,
and an additional interest charge of up to eighteen per cent per
annum shall be assessed against the parcel. In addition, failure by
the owner of the parcel to redeem the tax certificate may result in
foreclosure proceedings against the parcel. No tax certificate shall
be offered for sale if the owner of the parcel has either discharged
the lien by paying to the county treasurer in cash the amount of
delinquent taxes, assessments, penalties, interest, and charges
charged against the property, or has entered into a valid delinquent
tax contract pursuant to section 323.31 of the Revised Code to pay
those amounts in installments."

(B)
The form of the notice required to be attached to the published
delinquent vacant land tax list by division (B)(3) of section 5721.03
of the Revised Code shall be in substance as follows:

"DELINQUENT
VACANT LAND TAX NOTICE

The
delinquent vacant lands, returned delinquent by the county treasurer
of_________________ county, with the taxes, assessments, interest,
and penalties charged against them according to law, and remaining
delinquent for one year, are contained and described in the following
list: (here insert the list with the names of the owners of the
respective tracts of land as designated on the delinquent vacant land
tax list. If, prior to seven days before the publication of the list,
a delinquent tax contract has been entered into under section 323.31
of the Revised Code, the owner's name may be stricken from the list
or designated by an asterisk shown in the margin next to the owner's
name.)

Notice
is hereby given that these delinquent vacant lands will be certified
for foreclosure or foreclosure and forfeiture by the county auditor
pursuant to law unless the whole of the delinquent taxes,
assessments, interest, and penalties are paid within twenty-eight
days after the final publication of this notice. The names of persons
who have entered into a written delinquent tax contract with the
county treasurer to discharge the delinquency are designated by an
asterisk or have been stricken from the list."

Sec.
5721.13.
(A)
One year after certification of a delinquent land list, the county
auditor shall make in duplicate a certificate, to be known as a
delinquent land tax certificate, of each delinquent tract of land,
city or town lot, or part of city or town lot contained in the
delinquent land list, upon which the taxes, assessments, charges,
interest, and penalties have not been paid, describing each tract of
land or city or town lot in the same manner as it is described on the
delinquent tax list and the amount of the taxes, assessments,
charges, interest, and penalties due and unpaid, and stating that the
amount has been certified to the county prosecuting attorney as
delinquent. The certificate shall be signed by the auditor or
his

the auditor's

deputy, and the original certificate shall be filed with the
prosecuting attorney.

(B)(1)
Twenty-eight days after the final publication of the delinquent
vacant land tax list pursuant to section 5721.03 of the Revised Code
if such list was published, the county auditor shall make in
duplicate a certificate, to be known as the delinquent vacant land
tax certificate, for each tract of land contained in the delinquent
vacant land tax list upon which the taxes, assessments, charges,
interest, and penalties have not been paid. The certificate shall
describe each tract of land in the same manner as it is described in
the list and the amount of taxes, assessments, charges, interest, and
penalties due and unpaid. The certificate also shall state that the
tract of land identified in it has been certified to the county
prosecuting attorney for foreclosure as provided in section 323.25 or
5721.18 of the Revised Code, or for foreclosure and forfeiture as
provided in section 5721.14 of the Revised Code. The certificate
shall be signed by the auditor or his deputy, and the original
certificate shall be filed with the prosecuting attorney.

(2)
The auditor shall determine the fair market value of each tract of
land for which he prepares a certificate under division (B)(1) of
this section and shall compare that value to the total amount of the
delinquent taxes, assessments, charges, interest, and penalties
levied against that tract of land. If the auditor determines that the
delinquent taxes, assessments, charges, interest, and penalties
levied against the tract of land exceed its fair market value, he

shall
include a statement of that fact and the fair market value of the
tract of land in the delinquent vacant land tax certificate.

(C)

(B)

In
lieu of making a separate delinquent land tax certificate
or
delinquent vacant land tax certificate
for
each delinquent tract, lot, or part of lot contained in the
delinquent land list
and
for each tract of delinquent vacant land contained in the delinquent
vacant land tax list
,
the county auditor may compile in duplicate a master list of
delinquent tracts
and
a master list of delinquent vacant tracts, each of
which
contains the same information with respect to each such tract, lot,
or part of lot that is required on a delinquent land tax certificate

or
a delinquent vacant land tax certificate
.
The auditor shall sign
each

the

master
list and file
each

the

original
list with the county prosecuting attorney.

Sec.
5721.17.
(A)
Upon the delivery by the county auditor of a delinquent land tax
certificate for,

a delinquent vacant land tax certificate for,

or a master list of
delinquent
vacant tracts or
delinquent
tracts that includes, any property on which is located a building
subject to a receivership under section 3767.41 of the Revised Code,
the prosecuting attorney may institute a foreclosure proceeding under
section 5721.18 of the Revised Code

or a foreclosure and forfeiture proceeding under section 5721.14 of
the Revised Code
.
The proceeds resulting from the sale of that property pursuant to a
foreclosure or forfeiture sale shall be distributed in the order set
forth in division (B)
(1)
or (2)

of this section.

(B)
(1)

In rendering its judgment in a foreclosure proceeding under section
5721.18 of the Revised Code that relates to property as described in
division (A) of this section and in ordering the distribution of the
proceeds of the resulting foreclosure sale, a court shall comply with
sections 5721.18 and 5721.19 of the Revised Code, except that the
court shall order that the proceeds of the sale shall be distributed
in the following order of priority:

(a)

(1)

First,
in satisfaction of any notes issued by the receiver pursuant to
division (F) of section 3767.41 of the Revised Code, in their order
of priority;

(b)

(2)

Second,
any unreimbursed expenses and other amounts paid in accordance with
division (F) of section 3767.41 of the Revised Code by the receiver,
and the fees of the receiver approved pursuant to division (H)(1) of
that section;

(c)

(3)

Third,
any remaining proceeds in the order set forth in division (D) of
section 5721.19 of the Revised Code.

(2)
In rendering its judgment in a foreclosure and forfeiture proceeding
under section 5721.14 of the Revised Code that relates to property as
described in division (A) of this section and in ordering the
distribution of the proceeds of the resulting forfeiture sale, a
court shall comply with sections 5721.14 and 5721.16 and Chapter
5723. of the Revised Code, except that the court shall order that the
proceeds of the sale shall be distributed in the following order of
priority:

(a)
First, in satisfaction of any notes issued by the receiver pursuant
to division (F) of section 3767.41 of the Revised Code, in their
order of priority;

(b)
Second, any unreimbursed expenses and other amounts paid in
accordance with division (F) of section 3767.41 of the Revised Code
by the receiver, and the fees of the receiver approved pursuant to
division (H)(1) of that section;

(c)
Third, any remaining proceeds in the order set forth in division (A)
of section 5723.18 of the Revised Code.

(C)

If,
after the distribution of available proceeds pursuant to division
(B)(1) or (2) of this section, the proceeds from the foreclosure or
forfeiture sale are insufficient to pay in full the notes,
unreimbursed expenses and other amounts, and fees described in
divisions (B)(1)(a) and (b) or (B)(2)(a) and (b) of this section, and
the amounts due under division (D) of section 5721.19 or division (A)
of section 5723.18 of the Revised Code, the court shall enter a
deficiency judgment for the unpaid amount pursuant to section
5721.192 of the Revised Code.

(D)

When
property as described in division (A) of this section is the subject
of a foreclosure proceeding under section 5721.18 of the Revised Code

or a foreclosure and forfeiture proceeding under section 5721.14 of
the Revised Code
,
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,

the notice of foreclosure and forfeiture set forth in division (B) of
section 5721.15 of the Revised Code and the notice set forth in
division (C) of that section,

and the advertisements for sale set forth in sections 5721.191 and
5723.10 of the Revised Code shall be modified to reflect the
provisions of
divisions

division

(B)

and
(C)
of
this section.

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
,

or

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
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.

(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.
5721.183.
(A)
In any foreclosure action instituted pursuant to section 323.25,
323.65 to 323.79, or 5721.18 of the Revised Code in which a county
land reutilization corporation, county, municipality, or township
determines that the property being foreclosed upon is nonproductive
land as defined in section 5722.01 of the Revised Code or abandoned
land as defined in section 323.65 of the Revised Code, a county land
reutilization corporation, county, municipality, or township may
enter in and upon the property, including any buildings or other
structures located on the property, for the purpose of inspecting the
property. The inspection shall be for the purposes of assessing the
property for environmental, health, or safety purposes, or for the
presence of nuisance conditions under section 505.86, 505.87, 715.26,
715.261, or 3767.05 of the Revised Code. Such entry into the property
may be made by employees or designated agents of the county land
reutilization corporation, county, municipality, or township, and
does not require a search warrant from any court.

(B)(1)
Prior to entering the property pursuant to division (A) of this
section, a county land reutilization corporation, county,
municipality, or township shall file a notice with the court or board
of revision in which the action is pending indicating it has
determined that the property is nonproductive land or abandoned land
and that it intends to inspect the property. A county land
reutilization corporation, county, municipality, or township that
files a notice under this division is not required to intervene in
the action to which the notice relates but shall file the notice in
the same manner as would a party to the action. Upon filing the
notice, the county land reutilization corporation, county,
municipality, or township shall serve a copy of the notice upon all
parties, except any party deemed to be in default under division (D)
of section 323.69 of the Revised Code.

(2)
Upon the filing and service of such notice under division (B)(1) of
this section, entry into or upon the property shall be permitted
until any of the following:

(a)
The foreclosure action is dismissed.

(b)
One or more owners of title of record appear in the foreclosure
action and show by clear and convincing evidence that the property is
occupied.

(c)
Any date provided by the court or board of revision;

(d)
Journalization of an adjudication of foreclosure.

(3)
All inspections shall occur only on weekdays between the hours of
eight a.m. and five p.m.

(C)
Upon completion of an inspection authorized under this section, a
county land reutilization corporation, county, municipality, or
township shall secure the property at such locations as where access
was procured, and shall do so in a manner substantially equal to or
greater than how the property was secured at the time of entry.

(D)
An inspection by a county land reutilization corporation, county,
municipality, or township in compliance with this section shall not
constitute the exercise of dominion or control, or the right thereof
by the corporation, county, municipality, or township.

(E)(1)
A county land reutilization corporation, county, municipality, or
township that performs an inspection under this section shall be
immune under Chapter 2744. of the Revised Code from liability in
damages in a civil action for injury, death, or loss to person or
property allegedly caused by any act or omission of the county land
reutilization corporation, county, municipality, or township or an
employee or agent of the county land reutilization, county,
municipality, or township in connection with the inspection.

(2)
A county land reutilization corporation, county, municipality, or
township or an employee or agent of the county land reutilization,
county, municipality, or township that performs an inspection under
this section shall not be liable for any cause of action under the
Revised Code or common law for criminal or civil trespass,
construction eviction, unlawful entry, or conversion in connection
with the inspection.

Sec.
5721.19.
(A)
In its judgment of foreclosure rendered with respect to actions filed
pursuant to section 5721.18 of the Revised Code, the court
or
the county board of revision with jurisdiction pursuant to section
323.66 of the Revised Code
shall
enter a finding with respect to each parcel of the amount of the
taxes, assessments, charges, penalties, and interest, and the costs
incurred in the foreclosure proceeding instituted against it, that
are due and unpaid. The court
or
the county board of revision
shall
order such premises to be transferred pursuant to division (I) of
this section
or
section 323.78 of the Revised Code
or
may order each parcel to be sold, without appraisal, for not less
than either of the following:

(1)
The
fair
market
appraised

value
of the parcel

for taxation purposes
,
as determined by the county auditor, plus the costs incurred in the
foreclosure proceeding;

(2)
The total amount of the finding entered by the court

or the county board of revision
,
including all taxes, assessments, charges, penalties, and interest
payable subsequent to the delivery to the county prosecuting attorney
of the delinquent land tax certificate or master list of delinquent
tracts and prior to the transfer of the deed of the parcel to the
purchaser following confirmation of sale, plus the costs incurred in
the foreclosure proceeding. For purposes of determining such amount,
the county treasurer may estimate the amount of taxes, assessments,
interest, penalties, and costs that will be payable at the time the
deed of the property is transferred to the purchaser.

Notwithstanding
the minimum sales price provisions of divisions (A)(1) and (2) of
this section to the contrary, a parcel sold pursuant to this section
shall not be sold for less than the amount described in division
(A)(2) of this section if the highest bidder is the owner of record
of the parcel immediately prior to the judgment of foreclosure or a
member of the following class of parties connected to that owner: a
member of that owner's immediate family, a person with a power of
attorney appointed by that owner who subsequently transfers the
parcel to the owner, a sole proprietorship owned by that owner or a
member of that owner's immediate family, or a partnership, trust,
business trust, corporation, or association in which the owner or a
member of the owner's immediate family owns or controls directly or
indirectly more than fifty per cent. If a parcel sells for less than
the amount described in division (A)(2) of this section, the officer
conducting the sale shall require the buyer to complete an affidavit
stating that the buyer is not the owner of record immediately prior
to the judgment of foreclosure or a member of the specified class of
parties connected to that owner, and the affidavit shall become part
of the court records of the proceeding. If the county auditor
discovers within three years after the date of the sale that a parcel
was sold to that owner or a member of the specified class of parties
connected to that owner for a price less than the amount so
described, and if the parcel is still owned by that owner or a member
of the specified class of parties connected to that owner, the
auditor within thirty days after such discovery shall add the
difference between that amount and the sale price to the amount of
taxes that then stand charged against the parcel and is payable at
the next succeeding date for payment of real property taxes. As used
in this paragraph, "immediate family" means a spouse who
resides in the same household and children.

(B)
Each parcel affected by the court's finding and order of sale shall
be separately sold, unless the court orders any of such parcels to be
sold together.

Each
parcel shall be advertised and sold by the officer to whom the order
of sale is directed in the manner provided by law for the sale of
real property on execution. The advertisement for sale of each parcel
shall be published once a week for three consecutive weeks and
,
if a second sale may be required,

shall include the date on which
a

the

second
sale will be conducted if no bid is accepted at the first sale. Any
number of parcels may be included in one advertisement.

The
notice of the advertisement shall be substantially in the form of the
notice set forth in section 5721.191 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 sale to
potential bidders. If the complete legal description is not
published, the notice shall indicate where the complete legal
description may be obtained.

(C)(1)
Whenever the officer charged to conduct the sale offers any parcel
for sale the officer first shall read aloud a complete legal
description of the parcel, or in the alternative, may read aloud only
a summary description, including the complete street address of the
parcel, if any, and a parcel number if the county has adopted a
permanent parcel number system and if the advertising notice prepared
pursuant to this section includes a complete legal description or
indicates where the complete legal description may be obtained.
Whenever the officer charged to conduct the sale offers any parcel
for sale and no bids are made equal to the lesser of the amounts
described in divisions (A)(1) and (2) of this section

and a second sale is required by law
,
the officer shall adjourn the sale of the parcel to the second date
that was specified in the advertisement of sale. The second date
shall be not less than two weeks or more than six weeks from the day
on which the parcel was first offered for sale. The second sale shall
be held at the same place and commence at the same time as set forth
in the advertisement of sale. The officer shall offer any parcel not
sold at the first sale. Upon the conclusion of any sale, or if any
parcel remains unsold after being offered at two sales

or one sale in the case of abandoned land as defined in section
323.65 of the Revised Code or nonproductive land as defined in
section 5722.01 of the Revised Code
,
the officer conducting the sale shall report the results to the
court.

(2)(a)
If a parcel remains unsold after being offered at two sales, or one
sale in the case of abandoned lands

foreclosed under sections 323.65 to 323.79 of the Revised Code

as defined in section 323.65 of the Revised Code or nonproductive
lands as defined in section 5722.01 of the Revised Code
,
or if a parcel sells at any sale but the amount of the price is less
than the costs incurred in the proceeding instituted against the
parcel under section 5721.18 of the Revised Code, then the clerk of
the court shall certify to the county auditor the amount of those
costs that remains unpaid. At the next semiannual apportionment of
real property taxes that occurs following any such certification, the
auditor shall reduce the real property taxes that the auditor
otherwise would distribute to each taxing district. In making the
reductions, the auditor shall subtract from the otherwise
distributable real property taxes to a taxing district an amount that
shall be determined by multiplying the certified costs by a fraction
the numerator of which shall be the amount of the taxes, assessments,
charges, penalties, and interest on the parcel owed to that taxing
district at the time the parcel first was offered for sale pursuant
to this section, and the denominator of which shall be the total of
the taxes, assessments, charges, penalties, and interest on the
parcel owed to all the taxing districts at that time. The auditor
promptly shall pay to the clerk of the court the amounts of the
reductions.

(b)
If reductions occur pursuant to division (C)(2)(a) of this section,
and if at a subsequent time a parcel is sold at
a
foreclosure sale or
a
forfeiture sale pursuant to Chapter 5723. of the Revised Code, then,
notwithstanding other provisions of the Revised Code, except section
5721.17 of the Revised Code, governing the distribution of the
proceeds of a foreclosure or forfeiture sale, the proceeds first
shall be distributed to reimburse the taxing districts subjected to
reductions in their otherwise distributable real property taxes. The
distributions shall be based on the same proportions used for
purposes of division (C)(2)(a) of this section.

(3)

The
court, in its discretion, may order any
Any

parcel
not sold pursuant to the original order of sale

to be advertised and offered for sale at a subsequent foreclosure
sale. For such purpose, the court may direct the parcel to be
appraised and fix a minimum price for which it may be sold

shall be forfeited to the state pursuant to Chapter 5723. of the
Revised Code
.

(D)
Except as otherwise provided in division (B)
(1)

of section 5721.17 of the Revised Code, upon the confirmation of a
sale, the proceeds of the sale shall be applied as follows:

(1)
The costs incurred in any proceeding filed against the parcel
pursuant to section 5721.18 of the Revised Code shall be paid first.

(2)
Following the payment required by division (D)(1) of this section,
the part of the proceeds that is equal to five per cent of the taxes
and assessments due shall be deposited in equal shares into each of
the delinquent tax and assessment collection funds created pursuant
to section 321.261 of the Revised Code. If a county land
reutilization corporation is operating in the county, the board of
county commissioners, by resolution, may provide that an additional
amount, not to exceed five per cent of such taxes and assessments,
shall be credited to the county land reutilization corporation fund
created by section 321.263 of the Revised Code to pay for the
corporation's expenses. If such a resolution is in effect, the
percentage of such taxes and assessments so provided shall be
credited to that fund.

(3)
Following the payment required by division (D)(2) of this section,
the amount found due for taxes, assessments, charges, penalties, and
interest shall be paid, including all taxes, assessments, charges,
penalties, and interest payable subsequent to the delivery to the
county prosecuting attorney of the delinquent land tax certificate or
master list of delinquent tracts and prior to the transfer of the
deed of the parcel to the purchaser following confirmation of sale.
If the proceeds available for distribution pursuant to division
(D)(3) of this section are sufficient to pay the entire amount of
those taxes, assessments, charges, penalties, and interest, the
portion of the proceeds representing taxes, interest, and penalties
shall be paid to each claimant in proportion to the amount of taxes
levied by the claimant in the preceding tax year, and the amount
representing assessments and other charges shall be paid to each
claimant in the order in which they became due. If the proceeds are
not sufficient to pay that entire amount, the proportion of the
proceeds representing taxes, penalties, and interest shall be paid to
each claimant in the same proportion that the amount of taxes levied
by the claimant against the parcel in the preceding tax year bears to
the taxes levied by all such claimants against the parcel in the
preceding tax year, and the proportion of the proceeds representing
items of assessments and other charges shall be credited to those
items in the order in which they became due.

(E)
If the proceeds from the sale of a parcel are insufficient to pay in
full the amount of the taxes, assessments, charges, penalties, and
interest which are due and unpaid; the costs incurred in the
foreclosure proceeding instituted against it which are due and
unpaid; and, if division (B)
(1)

of section 5721.17 of the Revised Code is applicable, any notes
issued by a receiver pursuant to division (F) of section 3767.41 of
the Revised Code and any receiver's lien as defined in division
(C)(4) of section 5721.18 of the Revised Code, the court, pursuant to
section 5721.192 of the Revised Code, may enter a deficiency judgment
against the owner of record of the parcel for the unpaid amount. If
that owner of record is a corporation, the court may enter the
deficiency judgment against the stockholder holding a majority of
that corporation's stock.

If
after distribution of proceeds from the sale of the parcel under
division (D) of this section the amount of proceeds to be applied to
pay the taxes, assessments, charges, penalties, interest, and costs
is insufficient to pay them in full, and the court does not enter a
deficiency judgment against the owner of record pursuant to this
division, the taxes, assessments, charges, penalties, interest, and
costs shall be deemed satisfied.

(F)(1)
Upon confirmation of a sale, a spouse of the party charged with the
delinquent taxes or assessments shall thereby be barred of the right
of dower in the property sold, though such spouse was not a party to
the action. No statute of limitations shall apply to such action.
When the land or lots stand charged on the tax duplicate as certified
delinquent, it is not necessary to make the state a party to the
foreclosure proceeding, but the state shall be deemed a party to such
action through and be represented by the county treasurer.

(2)
Except as otherwise provided in divisions (F)(3) and (G) of this
section, unless such land or lots were previously redeemed pursuant
to section 5721.25 of the Revised Code, upon the filing of the entry
of confirmation of any sale or the expiration of the alternative
redemption period as defined in section 323.65 of the Revised Code,
if applicable, the title to such land or lots shall be incontestable
in the purchaser and shall be free and clear of all liens and
encumbrances, except a federal tax lien notice of which is properly
filed in accordance with section 317.09 of the Revised Code prior to
the date that a foreclosure proceeding is instituted pursuant to
division (B) of section 5721.18 of the Revised Code and the easements
and covenants of record running with the land or lots that were
created prior to the time the taxes or assessments, for the
nonpayment of which the land or lots are sold at foreclosure, became
due and payable.

(3)
When proceedings for foreclosure are instituted under division (C) of
section 5721.18 of the Revised Code, unless the land or lots were
previously redeemed pursuant to section 5721.25 of the Revised Code
or before the expiration of the alternative redemption period, upon
the filing of the entry of confirmation of sale or after the
expiration of the alternative redemption period, as may apply to the
case, the title to such land or lots shall be incontestable in the
purchaser and shall be free of any receiver's lien as defined in
division (C)(4) of section 5721.18 of the Revised Code and, except as
otherwise provided in division (G) of this section, the liens for
land taxes, assessments, charges, interest, and penalties for which
the lien was foreclosed and in satisfaction of which the property was
sold. All other liens and encumbrances with respect to the land or
lots shall survive the sale.

(4)
The title shall not be invalid because of any irregularity,
informality, or omission of any proceedings under this chapter, or in
any processes of taxation, if such irregularity, informality, or
omission does not abrogate the provision for notice to holders of
title, lien, or mortgage to, or other interests in, such foreclosed
lands or lots, as prescribed in this chapter.

(G)
If a parcel is sold under this section for the amount described in
division (A)(2) of this section, and the county treasurer's estimate
exceeds the amount of taxes, assessments, interest, penalties, and
costs actually payable when the deed is transferred to the purchaser,
the officer who conducted the sale shall refund to the purchaser the
difference between the estimate and the amount actually payable. If
the amount of taxes, assessments, interest, penalties, and costs
actually payable when the deed is transferred to the purchaser
exceeds the county treasurer's estimate, the officer shall certify
the amount of the excess to the treasurer, who shall enter that
amount on the real and public utility property tax duplicate opposite
the property; the amount of the excess shall be payable at the next
succeeding date prescribed for payment of taxes in section 323.12 of
the Revised Code.

(H)
If a parcel is sold or transferred under this section or
sections

section

323.28

and

or

323.65
to 323.79 of the Revised Code, the officer who conducted the sale or
made the transfer of the property shall collect the recording fee and
any associated costs to cover the recording from the purchaser or
transferee at the time of the sale or transfer and, following
confirmation of the sale or transfer, shall execute and record the
deed conveying title to the parcel to the purchaser or transferee.
For purposes of recording such deed, by placement of a bid or making
a statement of interest by any party ultimately awarded the parcel,
that purchaser or transferee thereby appoints the officer who makes
the sale or is charged with executing and delivering the deed as
agent for the purchaser or transferee for the sole purpose of
accepting delivery of the deed. For such purposes, the confirmation
of any such sale or order to transfer the parcel without appraisal or
sale shall be deemed delivered upon the confirmation of such sale or
transfer.

(I)

(I)(1)

Notwithstanding
section 5722.03 of the Revised Code,
and
subject to section 5721.193 of the Revised Code,
if
the complaint alleges that the property is
delinquent
vacant land as defined in section 5721.01 of the Revised Code,

abandoned

lands

land

as
defined in section 323.65 of the Revised Code
,

or
lands
described in division (F) of
nonproductive
land as defined in
section
5722.01 of the Revised Code,
and
if an electing subdivision indicates its desires to acquire the
parcel by way of an affidavit filed in the case prior to adjudication
of foreclosure,
and
the value of the taxes, assessments, penalties, interest, and all
other charges and costs of the action exceed the auditor's
fair
market
appraised

value
of the parcel

for taxation purposes
,
then the court or board of revision having jurisdiction over the
matter on motion of the plaintiff, or on the court's or board's own
motion, shall, upon any adjudication of foreclosure, order, without
appraisal and without sale, the fee simple title of the property to
be transferred to and vested in an electing subdivision as defined in

division
(A) of
section
5722.01 of the Revised Code.
For
purposes of determining whether the taxes, assessments, penalties,
interest, and all other charges and costs of the action exceed the
actual fair market value of the parcel, the auditor's most current
valuation shall be rebuttably presumed to be, and constitute
prima-facie evidence of, the fair market value of the parcel. In such
case, the

(2)
The
filing
for
journalization
of a decree of foreclosure ordering that direct transfer without
appraisal or sale shall constitute confirmation of the transfer and
thereby terminate any further statutory or common law right of
redemption.

(3)
Upon the journalization of a decree of foreclosure ordering direct
transfer without appraisal and sale pursuant to division (I)(1) of
this section, the sheriff shall execute and record a deed
transferring the property to the electing subdivision named in the
order, subject to division (H) of this section. Once the deed is
recorded, title to the property is incontestable in the electing
subdivision and free and clear of all liens for taxes, penalties,
interest, charges, assessments, and all other liens and encumbrances,
except for easements and covenants of record running with the land
and created prior to the time at which the taxes or assessments, for
the nonpayment of which the abandoned land or nonproductive land was
transferred to the electing subdivision, became due and payable.

Sec.
5721.192.
(A)
If the proceeds from a sale of a parcel under section 5721.19 or
5723.06 of the Revised Code are insufficient to pay in full the
amount of the taxes, assessments, charges, penalties, and interest
which are due and unpaid; the costs incurred in the foreclosure
proceeding,
the
foreclosure and forfeiture proceeding,
or
both foreclosure and forfeiture proceedings which are due and unpaid;
and, if division (B)
(1)
or (2)

of section 5721.17 of the Revised Code is applicable, any notes
issued by a receiver pursuant to division (F) of section 3767.41 of
the Revised Code and any receiver's lien as defined in division
(C)(4) of section 5721.18 of the Revised Code, the court may enter a
deficiency judgment for the unpaid amount as authorized by sections
5721.17, 5721.19, 5723.05, and 5723.18 of the Revised Code, in
accordance with this section.

(B)
Before entering the deficiency judgment, the court shall notify the
board of revision of the county in which the parcel is located, of
its intention to enter the judgment, and request the board to make a
recommendation with respect to whether the judgment should be entered
and to specify the reasons why it should or should not be entered.
The notification shall list, and shall require the board to consider
in making its recommendation, the factors that the court is required
to consider under divisions (C)(1) to (3) of this section, but, in
making its recommendation, the board also may consider other relevant
factors. Additionally, if a corporate owner of record of foreclosed
lands or a corporate last owner of record of forfeited lands is
involved, the court shall specify in its notification whether the
judgment is proposed to be made against the corporation or the
majority stockholder of the corporation. To assist the board in
making its recommendation, the board may invite the person against
whom the judgment would be entered to appear before it. The board
shall make a recommendation to the court within thirty days from the
date that the court notified it under this division.

(C)
In determining whether to enter the deficiency judgment, the court
shall consider all relevant factors, including, but not limited to,
the following:

(1)
Whether the owner of record or, in the case of forfeited lands, the
last owner of record, appears to have owned the parcel only for
speculative purposes, and had the means to pay, but purposely did not
pay, the taxes, assessments, charges, penalties, and interest due;

(2)
Whether the owner of record or, in the case of forfeited lands, the
last owner of record purposely failed to pay the delinquent taxes,
assessments, charges, penalties, and interest,

although he

despite having

had the means to do so;

(3)
Whether there are other circumstances that would make it inequitable
to enter the deficiency judgment.

(D)
At least thirty days from the date of any notification to the board
of revision under division (B) of this section, and if the court
proposes to enter a deficiency judgment, the clerk of the court shall
notify the person against whom the judgment is proposed to be
entered, by ordinary mail, of the proposed entry of the judgment and
its amount. The notification shall state that the person against whom
the judgment is proposed to be entered may file, within ten days from
the date the notice is mailed, a motion with the court protesting the
proposed entry of the judgment and requesting an opportunity to
appear and show cause why the judgment should not be entered. The
notification also shall state that, if such a motion is not filed
within the ten-day period, the judgment shall be entered and shall be
considered to be a final judgment. If the proposed judgment would be
entered against the majority stockholder of a corporation, the
notification shall be sent to

him

the majority stockholder

at the address of the principal office of the corporation.

(E)
Proceeds paid pursuant to the entry and satisfaction of a deficiency
judgment shall be distributed as if they had been received as a part
of the proceeds from the sale of the parcel under section 5721.19 or
5723.06 of the Revised Code to satisfy the amount of the taxes,
assessments, charges, penalties, and interest which are due and
unpaid; the costs incurred in the associated proceeding or
proceedings which were due and unpaid; and, if division (B)
(1)
or (2)

of section 5721.17 of the Revised Code is applicable, any notes
issued by a receiver pursuant to division (F) of section 3767.41 of
the Revised Code and any receiver's lien as defined in division
(C)(4) of section 5721.18 of the Revised Code.

Sec.
5721.193.
(A)
Notwithstanding a county treasurer's invocation of the alternative
redemption period pursuant to section 323.78 of the Revised Code, and
notwithstanding any contrary provisions of that section or section
323.28, 323.65, 323.73, or 5721.19 of the Revised Code, real property
subject to foreclosure proceedings under section 323.28, sections
323.65 to 323.79, or section 5721.18 of the Revised Code shall be
offered for sale at public auction if all of the following conditions
are met:

(1)
The owner of record of the property or party possessing an interest
of record in the property files a plain statement with the court or
board of revision requesting a public auction of the property.

(2)
The statement is filed with the court or board of revision at or
before the final hearing.

(3)
The statement meets all of the following requirements:

(a)
It identifies the property by parcel number or common address.

(b)
It is signed by the party filing the statement or the party's
counsel.

(c)
It states the party's interest of record in the property.

(4)
The party filing the statement serves all parties to the proceeding
except those in default of answer. If the party filing the statement
is a pro se individual, the party shall be exempt from this service
requirement.

(B)
If a statement is duly filed in accordance with division (A) of this
section, no person shall have the right to contest the requested
public auction of the property.

(C)
Real property offered for sale at public auction in accordance with
division (A) of this section shall be disposed of in accordance with
section 323.73 or 5721.19, or Chapter 5722. or 5723. of the Revised
Code, as applicable.

(D)
If no statement is filed in accordance with division (A) of this
section, it is prima facie evidence and a rebuttable presumption that
the actual fair market value of the property is less than the amount
of delinquent taxes and costs owed to the county treasurer as set
forth in the decree of foreclosure.

Sec.
5721.20.
Except
in cases where the property is transferred without sale to a
municipal corporation, township, county, community development
organization, or county land reutilization corporation pursuant to
the alternative redemption period procedures contained in section
323.78 of the Revised Code, any residue of moneys from the sale or
foreclosure of lands
under
sections 323.25 to 323.28, 323.65 to 323.79, or 5721.01 to 5721.28 of
the Revised Code
remaining
to the owner on the order of distribution, and unclaimed by such
owner within sixty days from its receipt, shall be paid into the
county treasury and shall be charged separately to the county
treasurer by the county auditor, in the name of the supposed owner.
The treasurer shall retain such excess in the treasury for the proper
owner of such lands upon which the foreclosure was had, and upon
demand by such owner, within
three

two

years
from the date of receipt, shall pay such excess to the owner. If the
owner does not demand payment of the excess within
three

two

years,
then the excess shall be forfeited to the delinquent tax and
assessment collection fund created under section
323.261

321.261

of
the Revised Code, or in counties that have established a county land
reutilization corporation fund under section
323.263

321.263

of
the Revised Code, to the county land reutilization corporation fund.

Sec.
5721.25.
All
delinquent land upon which the taxes, assessments, penalties,
interest, or charges have become delinquent may be redeemed before
foreclosure proceedings have been instituted by tendering to the
county treasurer an amount sufficient, as determined by the court, to
pay the taxes, assessments, penalties, interest, and charges then due
and unpaid, and the costs incurred in any proceeding instituted
against such land under Chapter 323. or this chapter of the Revised
Code.

After
a foreclosure proceeding has been instituted under Chapter 323. or
this chapter of the Revised Code with respect to delinquent land, but
before the filing of an entry of confirmation of sale pursuant to the
proceeding or before the expiration of the alternative redemption
period as may apply under section 323.78 of the Revised Code, any
person entitled to redeem the land may do so by tendering to the
county treasurer an amount sufficient, as determined by the court, to
pay the taxes, assessments, penalties, interest, and charges then due
and unpaid, and the costs incurred in any proceeding instituted
against such land under Chapter 323. or this chapter of the Revised
Code, and by demonstrating that the property is in compliance with
all applicable zoning regulations, land use restrictions, and
building, health, and safety codes.

In
addition,

after a

at any time prior to an adjudication of
foreclosure

proceeding has been instituted, but before the filing of an entry of
confirmation of sale pursuant to the proceeding or before the
expiration of the alternative redemption period as may apply under
section 323.78 of the Revised Code
,
any person entitled to redeem the land
,
pursuant to division (A)(1) of section 323.31 of the Revised Code

who has not previously defaulted on a delinquent tax contract under
section 323.31 of the Revised Code with respect to that delinquent
land may enter into a delinquent tax contract with the county
treasurer for the payment of the taxes, assessments, penalties,
interest, and charges found to be due and unpaid on such land,
together with the costs incurred in the proceeding as determined by
the court or board of revision, upon demonstrating that the property
is in compliance with all applicable zoning regulations, land use
restrictions, and building, health, and safety codes. The execution
of a delinquent tax contract shall not stop the prosecution of a
proceeding to judgment. The delinquent tax contract shall be paid as
prescribed by section 323.31 of the Revised Code over a period not to
exceed five years after the date of the first payment made under the
contract. The delinquent tax contract may be terminated if the court
or board of revision determines that the property is not in
compliance with all applicable zoning regulations, land use
restrictions, and building, health, and safety codes during the term
of the contract. The court or board of revision shall retain
jurisdiction over the delinquent land until the total amount set
forth in the delinquent tax contract is paid, notwithstanding any
conveyance of the land to another owner during the period that the
delinquent tax contract is outstanding.

If
any payment under a delinquent tax contract is not paid when due, or
if the contract is terminated because the property is not in
compliance with all applicable zoning regulations, land use
restrictions, and building, health, and safety codes, the county
treasurer shall, at the time the payment is due and unpaid or the
contract is terminated, advise the court or board of revision
rendering the judgment of foreclosure, and the court or board of
revision shall order such land sold for the amount of taxes,
assessments, penalties, interest, and charges then due and owing on
such land in the manner provided in section 5721.19 of the Revised
Code, or disposed of as otherwise applicable under sections 323.65 to
323.79 of the Revised Code, without appraisal or sale.

Upon
the receipt of each payment pursuant to any delinquent tax contract,
the county treasurer shall enter the amount of such payment on the
tax duplicate, and, upon request, shall give a receipt for the amount
paid to the person paying it. The receipt shall be in the form
prescribed by the tax commissioner.

Except
as otherwise provided in this section, the portion of the amount
tendered under this section representing taxes, and penalties and
interest thereon, shall be apportioned among the several taxing
districts in the same proportion that the amount of taxes levied by
each district against the delinquent property in the preceding tax
year bears to the taxes levied by all such districts against the
property in the preceding tax year. The portion of the payment
representing assessments and other charges shall be credited to those
items in the order in which they became due. To the extent that the
county treasurer, under section 321.341 of the Revised Code, had made
advance payments to the several taxing districts, from sources other
than the later collection of such taxes, of the current year unpaid
taxes or current year delinquent taxes during the year when such
taxes were levied for collection, such taxes, together with the
penalties and interest charged on such taxes during such year, shall,
upon collection, not be apportioned among the several taxing
districts, but shall be retained by the county treasurer and applied
in accordance with section 321.341 of the Revised Code.

Sec.
5721.26.
When
joint tenants pursuant to a joint tenancy created prior to April 4,
1985, tenants with a right of survivorship, tenants in common, or
coparceners have a property right in lands or town lots, or parts of
lots described in any delinquent land tax certificate
or
delinquent vacant land tax certificate,
and
a person having such right in that property fails to join in the
redemption of such delinquent land tax or for any cause cannot be
joined in any such redemption, the county auditor may entertain the
application of so many of such persons as join in the application,
and may make a certificate releasing such portion of the land or lot
as the person making such application is entitled to in severalty
upon partition, upon payment of the amount due under such delinquent
land tax certificate
or
delinquent vacant land tax certificate,
as
is covered by the applicant's portion of the land described in such
certificate.

Sec.
5721.30.
As
used in sections 5721.30 to 5721.43 of the Revised Code:

(A)
"Tax certificate," "certificate," or "duplicate
certificate" means a document that may be issued as a physical
certificate, in book-entry form, or through an electronic medium, at
the discretion of the county treasurer. Such document shall contain
the information required by section 5721.31 of the Revised Code and
shall be prepared, transferred, or redeemed in the manner prescribed
by sections 5721.30 to 5721.43 of the Revised Code. As used in those
sections, "tax certificate," "certificate," and
"duplicate certificate" do not refer to the delinquent land
tax certificate
or
the delinquent vacant land tax certificate
issued
under section 5721.13 of the Revised Code.

(B)
"Certificate parcel" means the parcel of delinquent land
that is the subject of and is described in a tax certificate.

(C)
"Certificate holder" means a person, including a county
land reutilization corporation, that purchases or otherwise acquires
a tax certificate under section 5721.32, 5721.33, or 5721.42 of the
Revised Code, or a person to whom a tax certificate has been
transferred pursuant to section 5721.36 of the Revised Code.

(D)
"Certificate purchase price" means, with respect to the
sale of tax certificates under sections 5721.32, 5721.33, and 5721.42
of the Revised Code, the amount equal to delinquent taxes charged
against a certificate parcel at the time the tax certificate
respecting that parcel is sold or transferred, not including any
delinquent taxes the lien for which has been conveyed to a
certificate holder through a prior sale of a tax certificate
respecting that parcel. Payment of the certificate purchase price in
a sale under section 5721.33 of the Revised Code may be made wholly
in cash or partially in cash and partially by noncash consideration
acceptable to the county treasurer from the purchaser, and, in the
case of a county land reutilization corporation, with notes. In the
event that any such noncash consideration is delivered to pay a
portion of the certificate purchase price, such noncash consideration
may be subordinate to the rights of the holders of other obligations
whose proceeds paid the cash portion of the certificate purchase
price.

"Certificate
purchase price" also includes the amount of the fee charged by
the county treasurer to the purchaser of the certificate under
division (H) of section 5721.32 of the Revised Code.

(E)(1)
With respect to a sale of tax certificates under section 5721.32 of
the Revised Code, and except as provided in division (E)(2) of this
section, "certificate redemption price" means the
certificate purchase price plus the greater of the following:

(a)
Simple interest, at the certificate rate of interest, accruing during
the certificate interest period on the certificate purchase price,
calculated in accordance with section 5721.41 of the Revised Code;

(b)
Six per cent of the certificate purchase price.

(2)
If the certificate rate of interest equals zero, the certificate
redemption price equals the certificate purchase price plus the fee
charged by the county treasurer to the purchaser of the certificate
under division (H) of section 5721.32 of the Revised Code.

(F)
With respect to a sale or transfer of tax certificates under section
5721.33 of the Revised Code, "certificate redemption price"
means the amount equal to the sum of the following:

(1)
The certificate purchase price;

(2)
Interest accrued on the certificate purchase price at the certificate
rate of interest from the date on which a tax certificate is
delivered through and including the day immediately preceding the day
on which the certificate redemption price is paid;

(3)
The fee, if any, charged by the county treasurer to the purchaser of
the certificate under division (J) of section 5721.33 of the Revised
Code;

(4)
Any other fees charged by any county office in connection with the
recording of tax certificates.

(G)
"Certificate rate of interest" means the rate of simple
interest per year bid by the winning bidder in an auction of a tax
certificate held under section 5721.32 of the Revised Code, or the
rate of simple interest per year not to exceed eighteen per cent per
year fixed pursuant to section 5721.42 of the Revised Code or by the
county treasurer with respect to any tax certificate sold or
transferred pursuant to a negotiated sale under section 5721.33 of
the Revised Code. The certificate rate of interest shall not be less
than zero per cent per year.

(H)
"Cash" means United States currency, certified checks,
money orders, bank drafts, electronic transfer of funds, or other
forms of payment authorized by the county treasurer, and excludes any
other form of payment not so authorized.

(I)
"The date on which a tax certificate is sold or transferred,"
"the date the certificate was sold or transferred," "the
date the certificate is purchased," and any other phrase of
similar content mean, with respect to a sale pursuant to an auction
under section 5721.32 of the Revised Code, the date designated by the
county treasurer for the submission of bids and, with respect to a
negotiated sale or transfer under section 5721.33 of the Revised
Code, the date of delivery of the tax certificates to the purchasers
thereof pursuant to a tax certificate sale/purchase agreement.

(J)
"Certificate interest period" means, with respect to a tax
certificate sold under section 5721.32 or 5721.42 of the Revised Code
and for the purpose of accruing interest under section 5721.41 of the
Revised Code, the period beginning on the date on which the
certificate is purchased and, with respect to a tax certificate sold
or transferred under section 5721.33 of the Revised Code, the period
beginning on the date of delivery of the tax certificate, and in
either case ending on one of the following dates:

(1)
The date the certificate holder files a request for foreclosure or
notice of intent to foreclose under division (A) of section 5721.37
of the Revised Code and submits the payment required under division
(B) of that section;

(2)
The date the owner of record of the certificate parcel, or any other
person entitled to redeem that parcel, redeems the certificate parcel
under division (A) or (C) of section 5721.38 of the Revised Code or
redeems the certificate under section 5721.381 of the Revised Code.

(K)
"Qualified trustee" means a trust company within the state
or a bank having the power of a trust company within the state with a
combined capital stock, surplus, and undivided profits of at least
one hundred million dollars.

(L)
"Tax certificate sale/purchase agreement" means the
purchase and sale agreement described in division (C) of section
5721.33 of the Revised Code setting forth the certificate purchase
price, plus any applicable premium or less any applicable discount,
including, without limitation, the amount to be paid in cash and the
amount and nature of any noncash consideration, the date of delivery
of the tax certificates, and the other terms and conditions of the
sale, including, without limitation, the rate of interest that the
tax certificates shall bear.

(M)
"Noncash consideration" means any form of consideration
other than cash, including, but not limited to, promissory notes
whether subordinate or otherwise.

(N)
"Private attorney" means any attorney licensed to practice
law in this state whose license has not been revoked and is not
currently suspended, and who is retained to bring foreclosure
proceedings pursuant to section 5721.37 of the Revised Code on behalf
of a certificate holder.

(O)
"Related certificate parcel" means, with respect to a
certificate holder, the certificate parcel with respect to which the
certificate holder has purchased and holds a tax certificate pursuant
to sections 5721.30 to 5721.43 of the Revised Code and, with respect
to a tax certificate, the certificate parcel against which the tax
certificate has been sold pursuant to those sections.

(P)
"Delinquent taxes" means delinquent taxes as defined in
section 323.01 of the Revised Code and includes assessments and
charges, and penalties and interest computed under section 323.121 of
the Revised Code.

(Q)
"Certificate period" means the period of time after the
sale or delivery of a tax certificate within which a certificate
holder must initiate an action to foreclose the tax lien represented
by the certificate as specified under division (A) of section 5721.32
of the Revised Code or as negotiated under section 5721.33 of the
Revised Code.

(R)
"Internet identifier of record" has the same meaning as in
section 9.312 of the Revised Code.

Sec.
5721.32.
(A)
The sale of tax certificates by public auction may be conducted at
any time after completion of the advertising of the sale under
section 5721.31 of the Revised Code, on the date and at the time and
place designated in the advertisements, and may be continued from
time to time as the county treasurer directs. The county treasurer
may offer the tax certificates for sale in blocks of tax
certificates, consisting of any number of tax certificates as
determined by the county treasurer, and may specify a certificate
period of not less than three years and not more than six years.

(B)(1)
The sale of tax certificates under this section shall be conducted at
a public auction by the county treasurer or a designee of the county
treasurer.

(2)
No person shall be permitted to bid without completing a bidder
registration form, in the form prescribed by the tax commissioner,
and without filing the form with the county treasurer prior to the
start of the auction, together with remittance of a registration fee,
in cash, of five hundred dollars. The bidder registration form shall
include a tax identification number of the registrant. The
registration fee is refundable at the end of bidding on the day of
the auction, unless the registrant is the winning bidder for one or
more tax certificates or one or more blocks of tax certificates, in
which case the fee may be applied toward the deposit required by this
section.

(3)
The county treasurer may require a person who wishes to bid on one or
more parcels to submit a letter from a financial institution stating
that the bidder has sufficient funds available to pay the purchase
price of the parcels and a written authorization for the treasurer to
verify such information with the financial institution. The county
treasurer may require submission of the letter and authorization
sufficiently in advance of the auction to allow for verification. No
person who fails to submit the required letter and authorization, or
whose financial institution fails to provide the requested
verification, shall be permitted to bid.

(C)
At the public auction, the county treasurer or the treasurer's
designee or agent shall begin the bidding at eighteen per cent per
year simple interest, and accept lower bids in even increments of
one-fourth of one per cent to the rate of zero per cent. The county
treasurer, designee, or agent shall award the tax certificate to the
person bidding the lowest certificate rate of interest. The county
treasurer shall decide which person is the winning bidder in the
event of a tie for the lowest bid offered, or if a person contests
the lowest bid offered. The county treasurer's decision is not
appealable.

(D)(1)
The winning bidder shall pay the county treasurer a cash deposit of
at least ten per cent of the certificate purchase price not later
than the close of business on the day of the sale. The winning bidder
shall pay the balance and the fee required under division (H) of this
section not later than five business days after the day on which the
certificate is sold. Except as provided under division (D)(2) of this
section, if the winning bidder fails to pay the balance and fee
within the prescribed time, the bidder forfeits the deposit, and the
county treasurer shall retain the tax certificate and may attempt to
sell it at any auction conducted at a later date.

(2)
At the request of a winning bidder, the county treasurer may release
the bidder from the bidder's tax certificate purchase obligation. The
county treasurer may retain all or any portion of the deposit of a
bidder granted a release. After granting a release under this
division, the county treasurer may award the tax certificate to the
person that submitted the second lowest bid at the auction.

(3)
The county treasurer shall deposit the deposit forfeited or retained
under division (D)(1) or (2) of this section in the county treasury
to the credit of the tax certificate administration fund.

(E)
Upon receipt of the full payment of the certificate purchase price
from the purchaser, the county treasurer shall issue the tax
certificate and record the tax certificate sale by entering into a
tax certificate register the certificate purchase price, the
certificate rate of interest, the date the certificate was sold, the
certificate period, the name and address of the certificate holder,
and any other information the county treasurer considers necessary.
The county treasurer may keep the tax certificate register in a
hard-copy format or in an electronic format. The name and address of
the certificate holder may be, upon receipt of instructions from the
purchaser, that of the secured party of the actual purchaser, or an
agent or custodian for the purchaser or secured party. The county
treasurer also shall transfer the tax certificate to the certificate
holder. The county treasurer shall apportion the part of the proceeds
from the sale representing taxes, penalties, and interest among the
several taxing districts in the same proportion that the amount of
taxes levied by each district against the certificate parcel in the
preceding tax year bears to the taxes levied by all such districts
against the certificate parcel in the preceding tax year, and credit
the part of the proceeds representing assessments and other charges
to the items of assessments and charges in the order in which those
items became due. Upon issuing a tax certificate, the delinquent
taxes that make up the certificate purchase price are transferred,
and the superior lien of the state and its taxing districts for those
delinquent taxes is conveyed intact to the certificate holder.

(F)
If a tax certificate is offered for sale under this section but is
not sold, the county treasurer may sell the certificate in a
negotiated sale authorized under section 5721.33 of the Revised Code,
or may strike the corresponding certificate parcel from the list of
parcels selected for tax certificate sales. The lien for taxes,
assessments, charges, penalties, and interest against a parcel
stricken from the list thereafter may be foreclosed in the manner
prescribed by section 323.25, sections 323.65 to 323.79, or section

5721.14
or
5721.18
of the Revised Code unless, prior to the institution of such
proceedings against the parcel, the county treasurer restores the
parcel to the list of parcels selected for tax certificate sales.

(G)
A certificate holder shall not be liable for damages arising from a
violation of sections 3737.87 to
3737.891

3737.89

or
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or
6111. of the Revised Code, or a rule adopted or order, permit,
license, variance, or plan approval issued under any of those
chapters, that is or was committed by another person in connection
with the parcel for which the tax certificate is held.

(H)
When selling a tax certificate under this section, the county
treasurer shall charge a fee to the purchaser of the certificate. The
county treasurer shall set the fee at a reasonable amount that covers
the treasurer's costs of administering the sale of the tax
certificate. The county treasurer shall deposit the fee in the county
treasury to the credit of the tax certificate administration fund.

(I)
After selling a tax certificate under this section, the county
treasurer shall send written notice to the owner of the certificate
parcel by certified mail or, if the treasurer has record of an
internet identifier of record associated with the owner, by ordinary
mail and by that internet identifier of record. A mailed notice shall
be sent to the owner's last known tax-mailing address. The notice
shall inform the owner that the tax certificate was sold, shall
describe the owner's options to redeem the parcel, including entering
into a redemption payment plan under division (C)(1) of section
5721.38 of the Revised Code, and shall name the certificate holder
and its secured party, if any. However, the county treasurer is not
required to send a notice under this division if the treasurer
previously has attempted to send a notice to the owner of the parcel
at the owner's last known tax-mailing address, and the postal service
has returned the notice as undeliverable.

(J)
A tax certificate shall not be sold to the owner of the certificate
parcel.

Sec.
5721.33.
(A)
A county treasurer may, in the treasurer's discretion, negotiate the
sale or transfer of any number of tax certificates with one or more
persons, including a county land reutilization corporation. Terms
that may be negotiated include, without limitation, any of the
following:

(1)
A premium to be added to or discount to be subtracted from the
certificate purchase price for the tax certificates;

(2)
Different time frames under which the certificate holder may initiate
a foreclosure action than are otherwise allowed under sections
5721.30 to 5721.43 of the Revised Code, not to exceed six years after
the date the tax certificate was sold or transferred;

(3)
The amount to be paid in private attorney's fees related to tax
certificate foreclosures, subject to section 5721.371 of the Revised
Code;

(4)
Any other terms of the sale or transfer that the county treasurer, in
the treasurer's discretion, determines appropriate or necessary for
the sale or transfer.

(B)
The sale or transfer of tax certificates under this section shall be
governed by the criteria established by the county treasurer pursuant
to division (E) of this section.

(C)
The county treasurer may execute a tax certificate sale/purchase
agreement and other necessary agreements with a designated purchaser
or purchasers to complete a negotiated sale or transfer of tax
certificates.

(D)
The tax certificate may be sold at a premium to or discount from the
certificate purchase price. The county treasurer may establish as one
of the terms of the negotiated sale the portion of the certificate
purchase price, plus any applicable premium or less any applicable
discount, that the purchaser or purchasers shall pay in cash on the
date the tax certificates are sold and the portion, if any, of the
certificate purchase price, plus any applicable premium or less any
applicable discount, that the purchaser or purchasers shall pay in
noncash consideration and the nature of that consideration.

The
county treasurer shall sell such tax certificates at a certificate
purchase price, plus any applicable premium and less any applicable
discount, and at a certificate rate of interest that, in the
treasurer's determination, are in the best interests of the county.

(E)(1)
The county treasurer shall adopt rules governing the eligibility of
persons to purchase tax certificates or to otherwise participate in a
negotiated sale under this section. The rules may provide for
precertification of such persons, including a requirement for
disclosure of income, assets, and any other financial information the
county treasurer determines appropriate. The rules also may prohibit
any person that is delinquent in the payment of any tax to the county
or to the state, or that is in default in or on any other obligation
to the county or to the state, from purchasing a tax certificate or
otherwise participating in a negotiated sale of tax certificates
under this section. The rules may also authorize the purchase of
certificates by a county land reutilization corporation, and
authorize the county treasurer to receive notes in lieu of cash, with
such notes being payable to the treasurer upon the receipt or
enforcement of such taxes, assessments, charges, costs, penalties,
and interest, and as otherwise further agreed between the corporation
and the treasurer. The eligibility information required shall include
the tax identification number of the purchaser and may include the
tax identification number of the participant. The county treasurer,
upon request, shall provide a copy of the rules adopted under this
section.

(2)
Any person that intends to purchase a tax certificate in a negotiated
sale shall submit an affidavit to the county treasurer that
establishes compliance with the applicable eligibility criteria and
includes any other information required by the treasurer. Any person
that fails to submit such an affidavit is ineligible to purchase a
tax certificate. Any person that knowingly submits a false or
misleading affidavit shall forfeit any tax certificate or
certificates purchased by the person at a sale for which the
affidavit was submitted, shall be liable for payment of the full
certificate purchase price, plus any applicable premium and less any
applicable discount, of the tax certificate or certificates, and
shall be disqualified from participating in any tax certificate sale
conducted in the county during the next five years.

(3)
A tax certificate shall not be sold to the owner of the certificate
parcel or to any corporation, partnership, or association in which
such owner has an interest. No person that purchases a tax
certificate in a negotiated sale shall assign or transfer the tax
certificate to the owner of the certificate parcel or to any
corporation, partnership, or association in which the owner has an
interest. Any person that knowingly or negligently transfers or
assigns a tax certificate to the owner of the certificate parcel or
to any corporation, partnership, or association in which such owner
has an interest shall be liable for payment of the full certificate
purchase price, plus any applicable premium and less any applicable
discount, and shall not be entitled to a refund of any amount paid.
Such tax certificate shall be deemed void and the tax lien sold under
the tax certificate shall revert to the county as if no sale of the
tax certificate had occurred.

(F)
The purchaser in a negotiated sale under this section shall deliver
the certificate purchase price or other consideration, plus any
applicable premium and less any applicable discount and including any
noncash consideration, to the county treasurer not later than the
close of business on the date the tax certificates are delivered to
the purchaser. The certificate purchase price, less any applicable
discount, or portion of the price, that is paid in cash shall be
deposited in the county's general fund to the credit of the account
to which ad valorem real property taxes are credited and further
credited as provided in division (G) of this section. Any applicable
premium that is paid shall be, at the discretion of the county
treasurer, apportioned to and deposited in any authorized county
fund. The purchaser also shall pay on the date the tax certificates
are delivered to the purchaser the fee, if any, negotiated under
division (J) of this section. If the purchaser fails to pay the
certificate purchase price, plus any applicable premium and less any
applicable discount, and any such fee, within the time periods
required by this section, the county treasurer shall retain the tax
certificate and may attempt to sell it at any auction or negotiated
sale conducted at a later date.

(G)
Upon receipt of the full payment from the purchaser of the
certificate purchase price or other agreed-upon consideration, plus
any applicable premium and less any applicable discount, and the
negotiated fee, if any, the county treasurer, or a qualified trustee
whom the treasurer has engaged for such purpose, shall issue the tax
certificate and record the tax certificate sale by entering into a
tax certificate register the certificate purchase price, any premium
paid or discount taken, the certificate rate of interest, the date
the certificates were sold, the name and address of the certificate
holder or, in the case of issuance of the tax certificates in a
book-entry system, the name and address of the nominee, and any other
information the county treasurer considers necessary. The county
treasurer may keep the tax certificate register in a hard-copy format
or an electronic format. The name and address of the certificate
holder or nominee may be, upon receipt of instructions from the
purchaser, that of the secured party of the actual purchaser, or an
agent or custodian for the purchaser or secured party. The county
treasurer also shall transfer the tax certificates to the certificate
holder. The county treasurer shall apportion the part of the cash
proceeds from the sale representing taxes, penalties, and interest
among the several taxing districts in the same proportion that the
amount of taxes levied by each district against the certificate
parcels in the preceding tax year bears to the taxes levied by all
such districts against the certificate parcels in the preceding tax
year, and credit the part of the proceeds representing assessments
and other charges to the items of assessments and charges in the
order in which those items became due. If the cash proceeds from the
sale are not sufficient to fully satisfy the items of taxes,
assessments, penalties, interest, and charges on the certificate
parcels against which tax certificates were sold, the county
treasurer shall credit the cash proceeds to such items pro rata based
upon the proportion that each item of taxes, assessments, penalties,
interest, and charges bears to the aggregate of all such items, or by
any other method that the county treasurer, in the treasurer's sole
discretion, determines is equitable. Upon issuing the tax
certificates, the delinquent taxes that make up the certificate
purchase price are transferred, and the superior lien of the state
and its taxing districts for those delinquent taxes is conveyed
intact to the certificate holder or holders.

(H)
If a tax certificate is offered for sale under this section but is
not sold, the county treasurer may strike the corresponding
certificate parcel from the list of parcels selected for tax
certificate sales. The lien for taxes, assessments, charges,
penalties, and interest against a parcel stricken from the list
thereafter may be foreclosed in the manner prescribed by section
323.25
,
5721.14,

or 5721.18 of the Revised Code unless, prior to the institution of
such proceedings against the parcel, the county treasurer restores
the parcel to the list of parcels selected for tax certificate sales.

(I)
Neither a certificate holder nor its secured party, if any, shall be
liable for damages arising from a violation of sections 3737.87 to

3737.891

3737.89

or
Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6109., or
6111. of the Revised Code, or a rule adopted or order, permit,
license, variance, or plan approval issued under any of those
chapters, that is or was committed by another person in connection
with the parcel for which the tax certificate is held.

(J)
When selling or transferring a tax certificate under this section,
the county treasurer may negotiate with the purchaser of the
certificate for fees paid by the purchaser to the county treasurer to
reimburse the treasurer for any part or all of the treasurer's costs
of preparing for and administering the sale of the tax certificate
and any fees set forth by the county treasurer in the tax certificate
sale/purchase agreement. Such fees, if any, shall be added to the
certificate purchase price and shall be paid by the purchaser on the
date of delivery of the tax certificate. The county treasurer shall
deposit the fees in the county treasury to the credit of the tax
certificate administration fund.

(K)
After selling tax certificates under this section, the county
treasurer shall send written notice to the owner of the certificate
parcel by either certified mail or, if the treasurer has record of an
internet identifier of record associated with the owner, by ordinary
mail and by that internet identifier of record. A mailed notice shall
be sent to the owner's last known tax-mailing address. The notice
shall inform the owner that a tax certificate with respect to such
owner's parcel was sold or transferred and shall describe the owner's
options to redeem the parcel, including entering into a redemption
payment plan under division (C)(2) of section 5721.38 of the Revised
Code. However, the county treasurer is not required to send a notice
under this division if the treasurer previously has attempted to send
a notice to the owner of the parcel at the owner's last known
tax-mailing address and the postal service has returned the notice as
undeliverable.

Sec.
5721.37.
(A)(1)
At any time after one year from the date shown on the tax certificate
as the date the tax certificate was sold, and not later than the end
of the certificate period, a certificate holder, except for a county
land reutilization corporation, may file with the county treasurer a
request for foreclosure, or a private attorney on behalf of the
certificate holder may file with the county treasurer a notice of
intent to foreclose, on a form prescribed by the tax commissioner,
provided the certificate parcel has not been redeemed under division
(A) or (C) of section 5721.38 of the Revised Code and at least one
certificate respecting the certificate parcel, held by the
certificate holder filing the request for foreclosure or notice of
intent to foreclose and eligible to be enforced through a foreclosure
proceeding, has not been voided under section 5721.381 of the Revised
Code. If the certificate holder is a county land reutilization
corporation, the corporation may institute a foreclosure action under
the statutes pertaining to the foreclosure of mortgages or as
permitted under sections 323.65 to 323.79 of the Revised Code at any
time after it acquires the tax certificate.

(2)
If, before the expiration of the certificate period, the owner of the
property files a petition in bankruptcy, the county treasurer, upon
being notified of the filing of the petition, shall notify the
certificate holder by ordinary first-class or certified mail or by
binary means of the filing of the petition. It is the obligation of
the certificate holder to file a proof of claim with the bankruptcy
court to protect the holder's interest in the certificate parcel. The
last day on which the certificate holder may file a request for
foreclosure or a notice of intent to foreclose is the later of the
expiration of the certificate period or one hundred eighty days after
the certificate parcel is no longer property of the bankruptcy
estate; however, the certificate period is tolled while the property
owner's bankruptcy case remains open. If the certificate holder is a
county land reutilization corporation, the corporation may institute
a foreclosure action under the statutes pertaining to the foreclosure
of mortgages or as permitted under sections 323.65 to 323.79 of the
Revised Code at any time after it acquires such tax certificate,
subject to any restrictions under such bankruptcy law or proceeding.

Interest
at the certificate rate of interest continues to accrue during any
extension of time required by division (A)(2) of this section unless
otherwise provided under Title 11 of the United States Code.

(3)
If, before the expiration of three years from the date a tax
certificate was sold, the owner of property for which the certificate
was sold applies for an exemption under section 3735.67 or 5715.27 of
the Revised Code or under any other section of the Revised Code under
the jurisdiction of the director of environmental protection, the
county treasurer shall notify the certificate holder by ordinary
first-class or certified mail or by binary means of the filing of the
application. Once a determination has been made on the exemption
application, the county treasurer shall notify the certificate holder
of the determination by ordinary first-class or certified mail or by
binary means. Except with respect to a county land reutilization
corporation, the last day on which the certificate holder may file a
request for foreclosure shall be the later of three years from the
date the certificate was sold or forty-five days after notice of the
determination was provided.

(B)
When a request for foreclosure or a notice of intent to foreclose is
filed under this section, the certificate holder shall submit a
payment to the county treasurer equal to the sum of the following:

(1)
The certificate redemption prices of all outstanding tax certificates
that have been sold on the parcel, other than tax certificates held
by the person requesting foreclosure;

(2)
Any taxes, assessments, penalties, interest, and charges appearing on
the tax duplicate charged against the certificate parcel that is the
subject of the foreclosure proceedings and that are not covered by a
tax certificate, but such amounts are not payable if the certificate
holder is a county land reutilization corporation;

(3)
If the foreclosure proceedings are filed by the county prosecuting
attorney pursuant to section 323.25, sections 323.65 to 323.79, or
section
5721.14
or
5721.18
of the Revised Code, a fee in the amount prescribed by the county
prosecuting attorney to cover the prosecuting attorney's legal costs
incurred in the foreclosure proceeding.

(C)(1)
With respect to a certificate purchased under section 5721.32,
5721.33, or 5721.42 of the Revised Code, if the certificate parcel
has not been redeemed and at least one certificate respecting the
certificate parcel, held by the certificate holder filing the request
for foreclosure and eligible to be enforced through a foreclosure
proceeding, has not been voided under section 5721.381 of the Revised
Code, the county treasurer, within five days after receiving a
foreclosure request and the payment required under division (B) of
this section, shall certify notice to that effect to the county
prosecuting attorney and shall provide a copy of the foreclosure
request. The county treasurer also shall send notice by ordinary
first class or certified mail to all certificate holders other than
the certificate holder requesting foreclosure that foreclosure has
been requested by a certificate holder and that payment for the tax
certificates is forthcoming. Within ninety days of receiving the copy
of the foreclosure request, the prosecuting attorney shall commence a
foreclosure proceeding in the name of the county treasurer in the
manner provided under section 323.25, sections 323.65 to 323.79, or
section

5721.14 or
5721.18
of the Revised Code, to enforce the lien vested in the certificate
holder by the certificate. The prosecuting attorney shall attach to
the complaint the foreclosure request and the county treasurer's
written certification.

(2)
With respect to a certificate purchased under section 5721.32,
5721.33, or 5721.42 of the Revised Code, if the certificate parcel
has not been redeemed, at least one certificate respecting the
certificate parcel, held by the certificate holder filing the notice
of intent to foreclose and eligible to be enforced through a
foreclosure proceeding, has not been voided under section 5721.381 of
the Revised Code, a notice of intent to foreclose has been filed, and
the payment required under division (B) of this section has been
made, the county treasurer shall certify notice to that effect to the
private attorney. The county treasurer also shall send notice by
ordinary first class or certified mail or by binary means to all
certificate holders other than the certificate holder represented by
the attorney that a notice of intent to foreclose has been filed and
that payment for the tax certificates is forthcoming. After receipt
of the treasurer's certification and not later than one hundred
twenty days after the filing of the intent to foreclose or the number
of days specified under the terms of a negotiated sale under section
5721.33 of the Revised Code, the private attorney shall commence a
foreclosure proceeding in the name of the certificate holder in the
manner provided under division (F) of this section to enforce the
lien vested in the certificate holder by the certificate. The private
attorney shall attach to the complaint the notice of intent to
foreclose and the county treasurer's written certification.

(D)
The county treasurer shall credit the amount received under division
(B)(1) of this section to the tax certificate redemption fund. The
tax certificates respecting the payment shall be paid as provided in
division (D) of section 5721.38 of the Revised Code. The amount
received under division (B)(2) of this section shall be distributed
to the taxing districts to which the delinquent and unpaid amounts
are owed. The county treasurer shall deposit the fee received under
division (B)(3) of this section in the county treasury to the credit
of the delinquent tax and assessment collection fund.

(E)(1)
Except with respect to a county land reutilization corporation, if
the certificate holder does not file with the county treasurer a
request for foreclosure or a notice of intent to foreclose with
respect to a certificate parcel with the required payment within the
certificate period or any extension of that period pursuant to
division (C)(2) of section 5721.38 of the Revised Code, or within the
period provided under division (A)(2) of this section, and during
that time the certificate has not been voided under section 5721.381
of the Revised Code and the certificate parcel has not been redeemed
or foreclosed upon, the certificate holder's lien against the parcel
is canceled and the certificate is voided, subject to division (E)(2)
of this section.

(2)
In the case of any tax certificate purchased under section 5721.32 of
the Revised Code or under section 5721.42 of the Revised Code by the
holder of a certificate issued under section 5721.32 of the Revised
Code prior to June 24, 2008, the county treasurer, upon application
by the certificate holder, may sell to the certificate holder a new
certificate extending the three-year period prescribed by division
(E)(1) of this section, as that division existed prior to that date,
to six years after the date shown on the original certificate as the
date it was sold or any extension of that date.

The
county treasurer and the certificate holder shall negotiate the
premium, in cash, to be paid for a new certificate sold under
division (E)(2) of this section. If the county treasurer and
certificate holder do not negotiate a mutually acceptable premium,
the county treasurer and certificate holder may agree to engage a
person experienced in the valuation of financial assets to appraise a
fair premium for the new certificate. The certificate holder has the
option to purchase the new certificate for the fair premium so
appraised. Not less than one-half of the fee of the person so engaged
shall be paid by the certificate holder requesting the new
certificate; the remainder of the fee shall be paid from the proceeds
of the sale of the new certificate. If the certificate holder does
not purchase the new certificate for the premium so appraised, the
certificate holder shall pay the entire fee. The county treasurer
shall credit the remaining proceeds from the sale to the items of
taxes, assessments, penalties, interest, and charges in the order in
which they became due.

A
certificate issued under division (E)(2) of this section vests in the
certificate holder and its secured party, if any, the same rights,
interests, privileges, and immunities as are vested by the original
certificate under sections 5721.30 to 5721.43 of the Revised Code.
The certificate shall be issued in the same form as the form
prescribed for the original certificate issued except for any
modifications necessary, in the county treasurer's discretion, to
reflect the extension under this division of the certificate holder's
lien to six years after the date shown on the original certificate as
the date it was sold or any extension of that date. The certificate
holder may record a certificate issued under division (E)(2) of this
section or memorandum thereof as provided in division (B) of section
5721.35 of the Revised Code, and the county recorder shall index the
certificate and record any subsequent cancellation of the lien as
provided in that section. The sale of a certificate extending the
lien under division (E)(2) of this section does not impair the right
of redemption of the owner of record of the certificate parcel or of
any other person entitled to redeem the property.

(3)
If the holder of a certificate purchased under section 5721.32,
5721.33, or 5721.42 of the Revised Code submits a notice of intent to
foreclose to the county treasurer but fails to file a foreclosure
action in a court of competent jurisdiction within the time specified
in division (C)(2) of this section, the liens represented by all tax
certificates respecting the certificate parcel held by that
certificate holder, and for which the deadline for filing a notice of
intent to foreclose has passed, are canceled and the certificates
voided, and the certificate holder forfeits the payment of the
amounts described in division (B)(2) of this section.

(F)
With respect to tax certificates purchased under section 5721.32,
5721.33, or 5721.42 of the Revised Code, upon the delivery to the
private attorney by the county treasurer of the certification
provided for under division (C)(2) of this section, the private
attorney shall institute a foreclosure proceeding under this division
in the name of the certificate holder to enforce the holder's lien,
in any court or board of revision with jurisdiction, unless the
certificate redemption price is paid prior to the time a complaint is
filed. The attorney shall prosecute the proceeding to final judgment
and satisfaction, whether through sale of the property or the vesting
of title and possession in the certificate holder or other
disposition under sections 323.65 to 323.79 of the Revised Code or as
may otherwise be provided by law.

The
foreclosure proceedings under this division, except as otherwise
provided in this division, 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 shall be made once a week for three consecutive weeks and
the service shall be complete at the expiration of three weeks after
the date of the first publication.

Any
notice given under this division shall include the name of the owner
of the parcel as last set forth in the records of the county
recorder, the owner's last known mailing address, the address of the
subject parcel if different from that of the owner, and a complete
legal description of the subject parcel. In any county that has
adopted a permanent parcel number system, such notice may include the
permanent parcel number in addition to a complete legal description.

It
is sufficient, having been made a proper party to the foreclosure
proceeding, for the certificate holder to allege in such holder's
complaint that the tax certificate has been duly purchased by the
certificate holder, that the certificate redemption price is due and
unpaid, that there is a lien against the property described in the
tax certificate, and, if applicable, that the certificate holder
desires to invoke the alternative redemption period prescribed in
sections 323.65 to 323.79 of the Revised Code, without setting forth
in such holder's complaint any other special matter relating to the
foreclosure proceeding. The complaint shall pray for an order
directing the sheriff, or the bailiff if the complaint is filed in
municipal court, to offer the property for sale in the manner
provided in section 5721.19 of the Revised Code or otherwise
transferred according to any applicable procedures provided in
sections 323.65 to 323.79 of the Revised Code, unless the complaint
documents that the county auditor has determined that the true value
of the certificate parcel is less than the certificate purchase
price. In that case, the prayer of the complaint shall request that
fee simple title to the property be transferred to and vested in the
certificate holder free and clear of all subordinate liens.

In
the foreclosure proceeding, the certificate holder may join in one
action any number of tax certificates relating to the same owner.
However, the decree for each tax certificate shall be rendered
separately and any proceeding may be severed, in the discretion of
the court or board of revision, for the purpose of trial or appeal.
Except as may otherwise be provided in sections 323.65 to 323.79 of
the Revised Code, upon confirmation of sale, the court or board of
revision shall order payment of all costs related directly or
indirectly to the tax certificate, including, without limitation,
attorney's fees of the holder's attorney in accordance with section
5721.371 of the Revised Code. The tax certificate purchased by the
certificate holder is presumptive evidence in all courts and boards
of revision and in all proceedings, including, without limitation, at
the trial of the foreclosure action, of the amount and validity of
the taxes, assessments, charges, penalties by the court and added to
such principal amount, and interest appearing due and unpaid and of
their nonpayment.

(G)
If a parcel is sold under this section, the officer who conducted the
sale shall collect the recording fee from the purchaser at the time
of the sale and, following confirmation of the sale, shall prepare
and record the deed conveying the title to the parcel to the
purchaser.

Sec.
5722.01.
As
used in this chapter:

(A)

"Electing
subdivision" means a municipal corporation that has enacted an
ordinance or a township or county that has adopted a resolution
pursuant to section 5722.02 of the Revised Code for purposes of
adopting and implementing the procedures set forth in sections
5722.02 to 5722.15 of the Revised Code. A county land reutilization
corporation organized by a county and designated to act on behalf of
the county pursuant to division (B) of section 5722.02 of the Revised
Code shall be deemed the electing subdivision for all purposes of
this chapter, except as otherwise expressly provided in this chapter.

(B)

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

(C)

(B)

"Delinquent
lands"
and
"delinquent vacant lands" have the same meanings
has
the same meaning
as
in section 5721.01 of the Revised Code.

(C)
"Electing subdivision" means a municipal corporation that
has enacted an ordinance or a township or county that has adopted a
resolution pursuant to section 5722.02 of the Revised Code for
purposes of adopting and implementing the procedures set forth in
sections 5722.02 to 5722.15 of the Revised Code. A county land
reutilization corporation organized by a county and designated to act
on behalf of the county pursuant to division (B) of section 5722.02
of the Revised Code shall be deemed the electing subdivision for the
county establishing the corporation for all purposes of this chapter,
except as otherwise expressly provided in this chapter.

(D)
"Land reutilization program" means the procedures and
activities concerning the acquisition, management, and disposition of
affected delinquent lands set forth in sections 5722.02 to 5722.15 of
the Revised Code

and lands otherwise acquired by an electing subdivision, including a
county land reutilization corporation
.

(E)
"Minimum bid," in the case of a sale of property foreclosed
pursuant to section 323.25, sections 323.65 to 323.79, or section
5721.18
,
or foreclosed and forfeited pursuant to section 5721.14

of the Revised Code
,

means a bid in an amount equal to the sum of the taxes, assessments,
charges, penalties, and interest due and payable on the parcel
subsequent to the delivery to the county prosecuting attorney of the
delinquent land
or
delinquent vacant land
tax
certificate or master list of delinquent
or
delinquent vacant
tracts
containing the parcel, and prior to the transfer of the deed of the
parcel to the purchaser following confirmation of sale, plus the
costs of foreclosure
or
foreclosure and forfeiture
proceedings
against the property.

(F)
"Nonproductive land" means any parcel of
delinquent
vacant land with respect to which a foreclosure and forfeiture
proceeding pursuant to section 5721.14 of the Revised Code has been
instituted; and any parcel of
delinquent
land with respect to which a foreclosure proceeding pursuant to
section 323.25, sections 323.65 to 323.79, or division (A) or (B) of
section 5721.18 of the Revised Code has been instituted and to which
one of the following criteria applies:

(1)
There are no buildings or structures located on the land;

(2)
The land is abandoned land as defined in section 323.65 of the
Revised Code;

(3)
None of the buildings or other structures located on the parcel are
in the occupancy of any person, and the township or municipal
corporation within whose boundaries the parcel is situated has
instituted proceedings under section 505.86 or 715.26 of the Revised
Code, or Section 3 of Article XVIII, Ohio Constitution, for the
removal or demolition of such buildings or other structures by the
township or municipal corporation because of their insecure, unsafe,
or structurally defective condition;

(4)
None of the buildings or structures located on the parcel are in the
occupancy of any person at the time the foreclosure proceeding is
initiated, and the municipal corporation, county, township, or county
land reutilization corporation determines that the parcel is eligible
for acquisition through a land reutilization program.

(G)
"Occupancy" means the actual, continuous, and exclusive use
and possession of a parcel by a person having a lawful right to such
use and possession.

(H)
"Land within an electing subdivision's boundaries" does not
include land within the boundaries of a municipal corporation, unless
the electing subdivision is the municipal corporation or the
municipal corporation adopts an ordinance that gives consent to the
electing subdivision to include such land.

Sec.
5722.02.
(A)
Any municipal corporation, county, or township may elect to adopt and
implement the procedures set forth in sections 5722.02 to 5722.15 of
the Revised Code to facilitate the effective reutilization of
nonproductive land situated within its boundaries. Such election
shall be made by ordinance in the case of a municipal corporation,
and by resolution in the case of a county or township. The ordinance
or resolution shall state that the existence of nonproductive land
within its boundaries is such as to necessitate the implementation of
a land reutilization program to foster either the return of such
nonproductive land to tax revenue generating status or the devotion
thereof to public use.

(B)
Any county adopting a resolution under division (A) of this section
may direct in the resolution that a county land reutilization
corporation be organized under Chapter 1724. of the Revised Code to
act on behalf of and cooperate with the county in exercising the
powers and performing the duties of the county under this chapter.
The powers extended to a county land reutilization corporation shall
not be construed as a limitation on the powers granted to a county
land reutilization corporation under Chapter 1724. of the Revised
Code, but shall be construed as additional powers.

(C)
An electing subdivision shall promptly deliver certified copies of
such ordinance or resolution to the auditor, treasurer, and the
prosecutor of each county in which the electing subdivision is
situated. On and after the effective date of such ordinance or
resolution, the foreclosure, sale, management, and disposition of all
nonproductive land situated within the electing subdivision's
boundaries shall be governed by the procedures set forth in sections
5722.02 to 5722.15 of the Revised Code, and, in the case of a county
land reutilization corporation, as authorized under Chapter 1724. of
the Revised Code. When a county adopts a resolution organizing a
county land reutilization corporation pursuant to this chapter, the
county shall deliver a copy of the resolution to the county auditor,
county treasurer, and county prosecuting attorney.

(D)
A county, a county land reutilization corporation, and a municipal
corporation or township may enter into an agreement to implement the
procedures in sections 5722.02 to 5722.15 of the Revised Code within
the boundaries of the municipal corporation or township if the county
and the township or municipal corporation are electing subdivisions
and the county has, by resolution, designated a county land
reutilization corporation to act on its behalf under this chapter.

Any
property acquired by a county land reutilization corporation in a
transaction other than the tax foreclosure procedures in Chapter
323., 5721., or 5723. of the Revised Code shall be subject to a
priority right of acquisition by a municipal corporation or township
in which the property is located for a period of thirty days after
the county land reutilization corporation first records the deed
evidencing acquisition of such property with the county recorder. A
municipal corporation or township claiming a priority right of
acquisition shall file, and the county recorder shall record, an
instrument evidencing such right within the thirty-day period. The
instrument shall include the name and address of the applicable
municipal corporation or township, the parcel or other identifying
number and an affirmative statement by the municipal corporation or
township that it intends to acquire the property. If the municipal
corporation or township records such an instrument within the
thirty-day period, then the priority right of acquisition shall be
effective for a period of ninety days after the instrument is
recorded. If the municipal corporation or township does not record
the instrument expressing its intent to acquire the property or, if
having timely recorded such instrument does not thereafter acquire
and record a deed within the ninety-day period following the
recording of its intent to acquire the property, then the county land
reutilization corporation may dispose of such property free and clear
of any claim or interest of such municipal corporation or township.
If a municipal corporation or township does not record an instrument
of intent to acquire property within the thirty-day period, or if a
municipal corporation or township, after timely recording an
instrument of intent to acquire a parcel, does not thereafter acquire
the parcel within ninety days and record a deed thereto with the
county recorder, the municipal corporation or township has no
statutory, legal, or equitable claim or estate in property acquired
by the county land reutilization corporation. This section shall not
be construed to constitute an exception to free and clear title to
the property held by a county land reutilization corporation or any
of its subsequent transferees, or to preclude a county land
reutilization corporation and any municipal corporation or township
from entering into an agreement that disposes of property on terms to
which they may thereafter mutually agree.

Sec.
5722.03.
(A)
On and after the effective date of an ordinance or resolution adopted
pursuant to section 5722.02 of the Revised Code, nonproductive land
within an electing subdivision's boundaries that the subdivision
wishes to acquire and that has either been advertised and offered for
sale or is otherwise available for acquisition pursuant to a
foreclosure proceeding as provided in section 323.25, sections 323.65
to 323.79, or section 5721.18 of the Revised Code, but is not sold
for want of a minimum bid, shall be sold or transferred to the
electing subdivision in the manner set forth in this section or
sections 323.65 to 323.79 of the Revised Code.

(B)
Upon receipt of an ordinance or resolution under section 5722.02 of
the Revised Code, the county prosecuting attorney shall compile and
deliver to the electing subdivision a list of all delinquent land
within the electing subdivision with respect to which a foreclosure
proceeding pursuant to section 323.25, sections 323.65 to 323.79, or
section 5721.18 of the Revised Code has been instituted and is
pending. The prosecuting attorney shall notify the electing
subdivision of the identity of all delinquent land within the
subdivision whenever a foreclosure proceeding pursuant to section
323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised
Code is commenced with respect to that land.

(C)
The electing subdivision shall select from such lists the delinquent
lands that constitute nonproductive lands that it wishes to acquire,
and shall notify the prosecuting attorney of its selection prior to
the advertisement and sale of the nonproductive lands pursuant to
such a foreclosure proceeding, or as otherwise provided in sections
323.65 to 323.79 of the Revised Code. Notwithstanding the sales price
provisions to the contrary in division (A) of section 323.28 or in
divisions (A)(1) and (C) of section 5721.19 of the Revised Code,
selected nonproductive lands subject to a foreclosure proceeding
pursuant to section 323.25, sections 323.65 to 323.79, or section
5721.18 of the Revised Code that require a sale shall be advertised
for sale and be sold, without appraisal, for not less than the amount
determined under division (A)(1) of section 323.28 or sections 323.65
to 323.79 of the Revised Code in the case of selected nonproductive
lands subject to a foreclosure proceeding pursuant to section 323.25
or sections 323.65 to 323.79 of the Revised Code, or the amount
determined under division (A)(2) of section 5721.19 in the case of
selected nonproductive lands subject to a foreclosure proceeding
pursuant to section 5721.18 of the Revised Code, or as prescribed in
sections 323.65 to 323.79 of the Revised Code. Except as otherwise
authorized in section 323.78 of the Revised Code, all nonproductive
lands so selected, when advertised for sale pursuant to a foreclosure
proceeding, shall be advertised separately from the advertisement
applicable to other delinquent lands. Notwithstanding division (A) of
section 5721.191 of the Revised Code, the minimum amount for which
selected nonproductive lands subject to a foreclosure proceeding
pursuant to section 5721.18 of the Revised Code will be sold, as
specified in the advertisement for sale, shall equal the sum of the
taxes, assessments, charges, penalties, interest, and costs due on
the parcel as determined under division (A)(2) of section 5721.19 of
the Revised Code. Notwithstanding provisions to the contrary in
division (A) of section 323.28 of the Revised Code, the minimum
amount for which selected nonproductive lands subject to a
foreclosure proceeding pursuant to section 323.25 of the Revised Code
will be sold, as specified in the advertisement for sale, shall equal
the amount specified in division (A)(1) of section 323.28 of the
Revised Code. The advertisement relating to the selected
nonproductive lands also shall include a statement that the lands
have been determined by the electing subdivision to be nonproductive
lands and that, if at a foreclosure sale no bid for the appropriate
amount specified in this division is received, such lands shall be
sold or transferred to the electing subdivision.

(D)
If any nonproductive land selected by an electing subdivision is
advertised and offered for sale at one sale pursuant to this section
but is not sold for want of a minimum bid, the electing subdivision
that selected the nonproductive land shall be deemed to have
submitted the winning bid at such sale, and the land is deemed sold
to the electing subdivision for no consideration other than the
amounts charged under divisions (E)
and
(F)
of
this section. If both a county and a township within that county have
adopted a resolution pursuant to section 5722.02 of the Revised Code
and both subdivisions select the same parcel or parcels of land, the
subdivision that first notifies the prosecuting attorney of such
selection shall be the electing subdivision deemed to have submitted
the winning bid under this division. If a municipal corporation and a
county land reutilization corporation select the same parcel or
parcels of land, the municipal corporation shall be deemed the
winning bidder under this division. The officer conducting the sale
shall announce the bid of the electing subdivision at the sale and
shall report the proceedings to the court
or
board of revision
for
confirmation of sale.

(E)
Upon the sale or transfer of any nonproductive land to an electing
subdivision, the county auditor shall charge the costs, as determined
by the court

or board of revision
,
incurred in the foreclosure proceeding instituted under section
323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised
Code and applicable to the nonproductive land to the taxing
districts, including the electing subdivision, in direct proportion
to their interest in the taxes, assessments, charges, penalties, and
interest on the nonproductive land due and payable at the time the
land was sold pursuant to the foreclosure proceeding. The interest of
each taxing district in the taxes, assessments, charges, penalties,
and interest on the nonproductive land shall bear the same proportion
to the amount of those taxes, assessments, charges, penalties, and
interest that the amount of taxes levied by each district against the
nonproductive land in the preceding tax year bears to the taxes
levied by all such districts against the nonproductive land in the
preceding tax year. If the electing subdivision is a county land
reutilization corporation and the nonproductive land is sold or
transferred to the corporation, the corporation shall be deemed to
have the proportionate interest of the county on whose behalf it has
been designated and organized in the taxes, assessments, charges,
penalties, and interest on the nonproductive land in that county. In
making a semiannual apportionment of funds, the auditor shall retain
at the next apportionment the amount charged to each such taxing
district, except that in the case of nonproductive land sold or
transferred to a county land reutilization corporation, the auditor
shall provide an invoice to the corporation for the amount charged to
it.

The costs retained by the auditor shall be deposited to the credit of
the county treasurer's delinquent tax and assessment collection fund
and the county prosecutor's delinquent tax and assessment collection
fund under section 321.261 of the Revised Code to reimburse the
treasurer and prosecutor according to actual identified and advanced
costs expended by the prosecutor or treasurer, equally, or in
proportion to the percentage that each of their costs bears to the
total costs.

(F)
The officer conducting the sale shall execute and file for recording
a deed conveying title to the land upon the filing of the entry of
the confirmation of sale, unless the nonproductive land is redeemed
under section 323.31 or 5721.18 of the Revised Code. If the
alternative redemption period applies under section 323.78 of the
Revised Code, the officer shall not execute the deed and file it for
recording until the alternative redemption period expires. In either
case, once the deed has been recorded, the officer shall deliver the
deed to the electing subdivision; thereupon, title to the land is
incontestable in the electing subdivision and free and clear of all
liens and encumbrances, except those easements and covenants of
record running with the land and created prior to the time at which
the taxes or assessments, for the nonpayment of which the land is
sold or transferred at foreclosure, became due and payable.

When
title to a parcel of land upon which a lien has been placed under
section 715.261, 743.04, or 6119.06 of the Revised Code is
transferred to a county land reutilization corporation under this
section, the lien on the parcel shall be extinguished if the lien is
for costs or charges that were incurred before the date of the
transfer to the corporation and if the corporation did not incur the
costs or charges, regardless of whether the lien was attached or the
costs or charges were certified before the date of transfer. In such
a case, the corporation and its successors in title shall take title
to the property free and clear of any such lien and shall be immune
from liability in any action to collect such costs or charges.

If
a county land reutilization corporation takes title to property under
this chapter before any costs or charges have been certified or any
lien has been placed with respect to the property under section
715.261, 743.04, or 6119.06 of the Revised Code, the corporation
shall be deemed a bona fide purchaser for value without knowledge of
such costs or lien, regardless of whether the corporation had actual
or constructive knowledge of the costs or lien, and any such lien
shall be void and unenforceable against the corporation and its
successors in title.

At
the time of the sale or transfer, the officer shall collect and the
electing subdivision shall pay the fee required by law for
transferring and recording of deeds. In accordance with section

1724.10

317.32

of
the Revised Code, an electing subdivision
that
is a county land reutilization corporation
shall
not be required to pay any
such

recording

fee.

The
title is not invalid because of any irregularity, informality, or
omission of any proceedings under section 323.25, sections 323.65 to
323.79, this chapter, or Chapter 5721. of the Revised Code, or in any
processes of taxation, if such irregularity, informality, or omission
does not abrogate any provision of such chapters for notice to
record

holders
of title, lien, or mortgage to, or other interests in, the foreclosed
lands.

Sec.
5722.031.
(A)
If, in any foreclosure proceeding initiated under section 323.25,
sections 323.65 to 323.79, or section 5721.18 of the Revised Code, a
county board of revision, court of common pleas, or municipal court
issues a decree of foreclosure, order of sale, order of transfer, or
confirmation of sale under section 5722.03 of the Revised Code that
transfers a delinquent parcel to an electing subdivision, the
electing subdivision may file a petition with the board or court to
vacate the decree, order, or confirmation of sale on the basis that
such electing subdivision does not wish to acquire the parcel

or for any other reason
.
The electing subdivision may file such a petition notwithstanding any
prior request by the electing subdivision or a party acting on behalf
of the electing subdivision to acquire the parcel.

If
the electing subdivision files the petition within sixty days after
the journalization of the decree, order, or confirmation of sale, the
board or court shall vacate the decree, order, or confirmation of
sale. If the electing subdivision files the petition more than sixty
days after the journalization of the decree, order, or confirmation
of sale, the board or court may vacate the decree, order, or
confirmation of sale at its discretion utilizing standards of review
prescribed in or consistent with Civil Rule 60.

(B)
An electing subdivision that files a petition under division (A) of
this section shall not be required to intervene in the proceeding to
which the petition relates, but shall file the petition in the same
manner as would a party to the action. Upon filing the petition, the
electing subdivision shall serve notice of the petition upon all
parties to the action, except any party that previously failed to
answer, plead, or appear in the proceeding as required in Civil Rule
12 or that is deemed to be in default under division (D) of section
323.69 of the Revised Code.

(C)
Upon the vacation of a decree, order, or confirmation of sale under
division (A) of this section, the court of common pleas, municipal
court, or board of revision shall reinstate the proceeding and
schedule any further hearing or disposition required by law. The
court or board shall not issue any further decree, order, or
confirmation of sale transferring the delinquent parcel to the
electing subdivision unless the electing subdivision petitions the
court or board to acquire the parcel under sections 323.28,

323.74,

323.78, 5721.19, or 5722.03 of the Revised Code at least seven days
before a scheduled final hearing or sale of the parcel pursuant to
the proceeding. In such a case, the electing subdivision shall not
file, and the court or board shall not approve, any subsequent
petition to vacate a decree, order, or confirmation of sale
transferring the parcel to the electing subdivision.

Sec.
5722.04.
(A)
Upon receipt of an ordinance or resolution adopted pursuant to
section 5722.02 of the Revised Code, the county auditor shall deliver
to the electing subdivision a list of all delinquent lands within an
electing subdivision's boundaries that have been forfeited to the
state pursuant to section 5723.01 of the Revised Code and thereafter
shall notify the electing subdivision of any additions to or
deletions from such list.

The
electing subdivision shall select from such lists the forfeited lands
that constitute nonproductive lands that the subdivision wishes to
acquire, and shall notify the county auditor of its selection prior
to the advertisement and sale of such lands. Notwithstanding the
sales price provisions of division (A)(1) of section 5723.06 of the
Revised Code, the selected nonproductive lands shall be advertised
for sale and be sold to the highest bidder for an amount at least
sufficient to pay the amount determined under division
(A)(2)

(A)(1)(b)

of
section
5721.16

5723.06

of
the Revised Code. All nonproductive lands forfeited to the state and
selected by an electing subdivision, when advertised for sale
pursuant to the relevant procedures set forth in Chapter 5723. of the
Revised Code, shall be advertised separately from the advertisement
applicable to other forfeited lands. The advertisement relating to
the selected nonproductive lands also shall include a statement that
the lands have been selected by the electing subdivision as
nonproductive lands that it wishes to acquire and that, if at the
forfeiture sale no bid for the sum of the taxes, assessments,
charges, penalties, interest, and costs due on the parcel as
determined under division
(A)(1)(a)

(A)(1)(b)

of
section 5723.06 of the Revised Code is received, the lands shall be
sold to the electing subdivision.

(B)
If any nonproductive land that has been forfeited to the state and
selected by an electing subdivision is advertised and offered for
sale by the auditor pursuant to Chapter 5723. of the Revised Code,
but no minimum bid is received, the electing subdivision shall be
deemed to have submitted the winning bid, and the land is deemed sold
to the electing subdivision for no consideration other than the fee
charged under division (C) of this section. If both a county and a
township in that county have adopted a resolution pursuant to section
5722.02 of the Revised Code and both subdivisions select the same
parcel or parcels of land, the electing subdivision deemed to have
submitted the winning bid under this division shall be determined
pursuant to division (D) of section 5722.03 of the Revised Code.

The
auditor shall announce the bid at the sale and shall declare the
selected nonproductive land to be sold to the electing subdivision.
The auditor shall deliver to the electing subdivision a certificate
of sale.

(C)
On the returning of the certificate of sale to the auditor, the
auditor shall execute and file for recording a deed conveying title
to the selected nonproductive land and, once the deed has been
recorded, deliver it to the electing subdivision. Thereupon, all
previous title is extinguished, and the title in the electing
subdivision is incontestable and free and clear from all liens and
encumbrances, except
taxes
and special assessments that are not due at the time of the sale and

any
easements and covenants of record running with the land and created
prior to the time at which the taxes or assessments, for the
nonpayment of which the nonproductive land was forfeited, became due
and payable.

When
title to a parcel of land upon which a lien has been placed under
section 715.261, 743.04, or 6119.06 of the Revised Code is
transferred to a county land reutilization corporation under this
section, the lien on the parcel shall be extinguished if the lien is
for costs or charges that were incurred before the date of the
transfer to the corporation and if the corporation did not incur the
costs or charges, regardless of whether the lien was attached or the
costs or charges were certified before the date of transfer. In such
a case, the corporation and its successors in title shall take title
to the property free and clear of any such lien and shall be immune
from liability in any action to collect such costs or charges.

If
a county land reutilization corporation takes title to property
before any costs or charges have been certified or any lien has been
placed with respect to the property under section 715.261, 743.04, or
6119.06 of the Revised Code, the corporation shall be deemed a bona
fide purchaser for value without knowledge of such costs or lien,
regardless of whether the corporation had actual or constructive
knowledge of the costs or lien, and any such lien shall be void and
unenforceable against the corporation and its successors in title.

At
the time of the sale, the auditor shall collect and the electing
subdivision shall pay the fee required by law for transferring and
recording of deeds.

Upon
delivery of a deed conveying any nonproductive land to an electing
subdivision, the county auditor shall charge all costs incurred in
any proceeding instituted under section
5721.14
or
5721.18
of the Revised Code or incurred as a result of the forfeiture and
sale of the nonproductive land to the taxing districts, including the
electing subdivision, in direct proportion to their interest in the
taxes, assessments, charges, interest, and penalties on the
nonproductive land due and payable at the time the land was sold at
the forfeiture sale. The interest of each taxing district in the
taxes, assessments, charges, penalties, and interest on the
nonproductive land shall bear the same proportion to the amount of
those taxes, assessments, charges, penalties, and interest that the
amount of taxes levied by each district against the nonproductive
land in the preceding tax year bears to the taxes levied by all such
districts against the nonproductive land in the preceding tax year.
If the electing subdivision is a county land reutilization
corporation and the nonproductive land is sold or transferred to the
corporation, the corporation shall be deemed to have the
proportionate interest of the county designating or organizing such
corporation in the taxes, assessments, charges, penalties, and
interest on the nonproductive land in the county. In making a
semiannual apportionment of funds, the auditor shall retain at the
next apportionment the amount charged to each such taxing district,
except that in the case of nonproductive land conveyed to a county
land reutilization corporation the auditor shall invoice the
corporation the amount charged to it.

(D)
If no political subdivision has requested to purchase a parcel of
land at a foreclosure sale, any lands otherwise forfeited to the
state for want of a bid at the foreclosure sale may, upon the request
of a county land reutilization corporation, be transferred directly

without
cost
to
the corporation without appraisal or public bidding.

Sec.
5722.05.
Whenever
nonproductive land is sold

or transferred

under section
323.65
to 323.79, 5721.19,
5722.03

or
,

5722.04
,
or 5723.04

of the Revised Code to an electing subdivision, no action shall be
commenced, nor shall any defense be asserted, after one year from the
date the deed conveying such land to the electing subdivision is
filed for record, to question the validity of the title vested in the
electing subdivision by such sale
or
transfer
for
any irregularity, informality, or omission in the proceedings
relative to the foreclosure, forfeiture,
or

sale
,
or transfer

of such nonproductive land to the electing subdivision.

Sec.
5722.06.
An
electing subdivision, other than a county land reutilization
corporation, shall assume possession and control of any nonproductive
land acquired by it under section 5722.03, 5722.04, or 5722.10 of the
Revised Code and any other land it acquires
from
whatever source acquired
as
a part of its land reutilization program. The electing subdivision
shall hold and administer such property in a governmental capacity
for the benefit of itself and of other taxing districts having an
interest in the taxes, assessments, charges, interest, and penalties
due and owing thereon at the time of the property's acquisition by
the electing subdivision. In its administration of such nonproductive
land as a part of a land reutilization program, the electing
subdivision shall:

(A)
Manage, maintain, and protect, or temporarily use for a public
purpose such land in such manner as it deems appropriate;

(B)
Compile and maintain a written inventory of all such land. The
inventory shall be available for public inspection and distribution
at all times.

(C)

Study,
analyze, and evaluate potential, present, and future uses for such
land which would provide for the effective reutilization of the
nonproductive land;

(D)

Plan
for, and use its best efforts to consummate, the sale or other
disposition of such land at such times and upon such terms and
conditions as it deems appropriate to the fulfillment of the purposes
and objectives of its land reutilization program;

(E)

(D)

Establish
and maintain records and accounts reflecting all transactions,
expenditures, and revenues relating to its land reutilization
program, including separate itemizations of all transactions,
expenditures, and revenues concerning each individual parcel of real
property acquired as a part of such program.

A
county land reutilization corporation acquiring title to lands under
section 5722.03, 5722.04,
or

5722.10
,
5723.01, or 5723.04

of the Revised Code, and to any other land it acquires

from whatever source acquired

as a part of its land reutilization program, shall maintain, operate,
hold, transact, and dispose of such land as provided in its plan and
pursuant to its purposes under Chapter 1724. of the Revised Code.

Sec.
5722.07.
As
used in this section, "fair market value" means the
appraised value of the nonproductive land made with reference to such
redevelopment and reutilization restrictions as may be imposed by the
electing subdivision as a condition of sale or as may be otherwise
applicable to such land.

An
electing subdivision may, without
appraisal
or
competitive
bidding, sell any land acquired by it as a part of its land
reutilization program at such times, to such persons, and upon such
terms and conditions, and subject to such restrictions and covenants
as it deems necessary or appropriate to
assure

promote

the
land's effective reutilization.

Except with respect to a sale by or to a county land reutilization
corporation, such land shall be sold at not less than its fair market
value. However, except with respect to land held by a county land
reutilization corporation, upon the approval of the legislative
authorities of those taxing districts entitled to share in the
proceeds from the sale thereof, the

An
electing
subdivision may
either

retain
such land for devotion by it to
land
reutilization purposes or
public
use, or sell, lease, or otherwise transfer any such land to
another

a

political
subdivision

for the devotion to public use by such political subdivision for a
consideration less than fair market value
,
another electing subdivision, or any other person with or without
consideration and without reference to fair market value in order to
promote the land's effective reutilization
.

Whenever
an electing subdivision sells any land acquired as part of its land
reutilization program for an amount equal to or greater than fair
market value, it shall execute and deliver all agreements and
instruments incident thereto. The electing subdivision may execute
and deliver all agreements and instruments without procuring any
approval, consent, conveyance, or other instrument from any other
person or entity, including the other taxing districts entitled to
share in the proceeds from the sale thereof.

An
electing subdivision may, for purposes of land disposition,
consolidate, assemble, or subdivide individual parcels of land
acquired as part of its land reutilization program.

Sec.
5722.08.
When

an

any

electing
subdivision
,
other than a county land reutilization corporation,

sells any land acquired as a part of its land reutilization program,
the proceeds from such sale shall be applied and distributed in the
following order

without reporting or accounting to the taxing districts
:

(A)
To the electing subdivision in reimbursement of its expenses incurred
on account of the acquisition, administration, management,
maintenance, and disposition of such land, and such other expenses of
the land reutilization program as the electing subdivision may
apportion to such land;

(B)
To the
county
treasurer to reimburse those taxing districts to which the county
auditor charged the costs of foreclosure pursuant to section 5722.03
of the Revised Code, or costs of forfeiture pursuant to section
5722.04 of the Revised Code. If the proceeds of the sale of the
nonproductive lands, after making the payment required under this
division, are not sufficient to reimburse the full amounts charged to
taxing districts as costs under section 5722.03 or 5722.04 of the
Revised Code, the balance of the proceeds shall be used to reimburse
the taxing districts in the same proportion as the costs were
charged.

(C)
To the county treasurer for distribution to the taxing districts
charged costs under section 5722.03 or 5722.04 of the Revised Code,
in the same proportion as they were charged costs by the county
auditor, an amount representing both of the following:

(1)
The taxes, assessments, charges, penalties, and interest due and
owing on such land as of the date of acquisition by the electing
subdivision;

(2)
The taxes, assessments, charges, penalties, and interest that would
have been due and payable with respect to such land from such date of
acquisition were such land not exempt from taxation pursuant to
section 5722.11 of the Revised Code.

(D)
The balance, if any, to be retained by the electing subdivision for
application to the payment of costs and expenses of its land
reutilization program.

All
proceeds from the sale of lands held by a county land reutilization
corporation shall be retained by the county land reutilization
corporation for the purposes for which it was organized without
further reporting or accounting to the taxing districts.
electing
subdivision to be used for land reutilization purposes, public
purposes, and, in the case of county land reutilization corporations,
any purpose enumerated in Chapter 1724. of the Revised Code.

Sec.
5722.10.
An
electing subdivision may accept a conveyance in lieu of foreclosure
of delinquent land from the owners

thereof

of the delinquent land, regardless of whether a tax foreclosure has
been filed against the delinquent land
.
Such conveyance may only be accepted with the consent of the county
auditor acting as the agent of the state pursuant to section 5721.09
of the Revised Code. If an electing subdivision or county land
reutilization corporation certifies to the auditor in writing that
the delinquent land is abandoned land as defined in section 323.65 of
the Revised Code, the auditor shall consent to the conveyance.
Such
consent shall be given regardless of whether there exists any liens,
encumbrances, or other interests of record on the abandoned
delinquent land, except that upon such conveyance, the liens,
encumbrances, or other interests of record shall remain with the land
as conveyed to the electing subdivision or county land reutilization
corporation.
If
the electing subdivision or county land reutilization corporation
does not certify to the auditor in writing that the delinquent land
is abandoned land, the auditor may consent to the conveyance for any
reason authorized in this chapter. The owners or the electing

municipal
corporation or township
subdivision

shall
pay all expenses incurred by the county in connection with any
foreclosure
or
foreclosure and forfeiture
proceeding
filed pursuant to section 323.25, sections 323.65 to 323.79, or
section 5721.18
or
5721.14
of
the Revised Code relative to such land.
When
the electing subdivision is the county or county land reutilization
corporation acting on behalf of a county, it may require the owner to
pay the expenses.
The
owner shall present the electing subdivision with evidence
satisfactory to the subdivision that it will obtain by such
conveyance fee simple title to such delinquent land. Unless otherwise
agreed to by the electing subdivision accepting the conveyance, the
title shall be free and clear of all liens and encumbrances, except
such easements and covenants of record running with the land as were
created prior to the time of the conveyance and delinquent taxes,
assessments, penalties, interest, and charges, and taxes and special
assessments that are a lien on the real property at the time of the
conveyance. Any costs, charges, or liens that have been assessed,
certified, or placed under section 715.261, 743.04, or 6119.06 of the
Revised Code with respect to real property acquired by or transferred
to a county land reutilization corporation under this section shall,
at the time of the conveyance to the corporation, be extinguished and
of no force and effect as against the corporation, its successors, or
its assignees, provided that the lien is for charges or costs that
were incurred before the date of transfer to the corporation and that
were not incurred by the corporation.

Real
property acquired by an electing subdivision under this section shall
not be subject to foreclosure or forfeiture under Chapter 5721. or
5723. of the Revised Code.
The
sale or other transfer, as authorized by section 5722.07 of the
Revised Code, of real property acquired under this section shall
extinguish the lien on the title for all taxes, assessments,
penalties, interest, and charges delinquent at the time of the
conveyance of the delinquent land to the electing subdivision

The conveyance of real property under this section shall extinguish
all liens on the title for taxes, assessments, penalties, interest,
and charges at the time of the conveyance of the delinquent land to
the electing subdivision
.

Sec.
5722.11.
All
lands acquired and held by an electing subdivision pursuant to this
chapter shall be deemed real property used for a public purpose and,
notwithstanding section 5709.08 of the Revised Code, shall be exempt
from taxation until sold.

An exemption authorized under this section shall commence on the day
title to the property is transferred to the electing subdivision and
shall continue while title is held by the electing subdivision. The
exemption shall end on the last day of the tax year in which the
instrument transferring title from the electing subdivision to an
owner whose use of the property does not qualify for an exemption
pursuant to any other section of the Revised Code is recorded. If the
title to the property is transferred to the electing subdivision and
from the electing subdivision in the same tax year, then the
exemption shall continue to the end of that tax year. The entire
amount of taxes that are a lien but not yet determined, assessed, and
levied for the tax year in which title is transferred to the electing
subdivision shall be remitted by the county auditor.

Sec.
5722.14.
If
nonproductive land is subsequently included within an impacted cities
project, as defined in section 1728.01 of the Revised Code, taxes on
the land in the base period of the year immediately preceding the
initial acquisition, as provided in section 1728.111 of the Revised
Code, shall be determined by applying the land valuation as it
existed in either the year preceding such initial acquisition, or in
the next succeeding year after such nonproductive land is sold
pursuant to section 5722.07

or 5722.13

of the Revised Code, whichever valuation is greater.

This
section does not apply to nonproductive land acquired and held by a
county land reutilization corporation.

Sec.
5722.15.
(A)

When
an electing subdivision
purchases

acquires

nonproductive
land under
section

sections
323.65 to 323.79,
5722.03

or
,

5722.04
,
5722.10, or 5723.04

of the Revised Code, the county auditor shall remove from the
auditor's tax lists and duplicates all taxes, assessments, charges,
penalties, and interest that are due and payable on the land at the
time of the
sale

acquisition

in
the same manner as if the property had been sold to any other buyer
at the foreclosure or forfeiture sale.

(B)
The county auditor shall certify to an electing subdivision, other
than a county land reutilization corporation, that purchases
nonproductive land under section 5722.03 or 5722.04 of the Revised
Code a record of all of the taxes, assessments, charges, interest,
and penalties that were due on the parcel at the time of the sale;
the taxing districts to which they were owed; and the proportion of
that amount that was owed to each taxing district. Except with
respect to a county land reutilization corporation, the certification
shall be used by such an electing subdivision in distributing the
proceeds of any sale of the land in accordance with division (C)(1)
of section 5722.08 of the Revised Code.

Sec.
5722.21.
(A)
As used in this section:

(1)
"Eligible delinquent land" means delinquent land

or delinquent vacant land
,
as defined in section 5721.01 of the Revised Code, included in a
delinquent tax list
or
delinquent vacant land tax list
that
has been certified delinquent within the meaning of section 5721.03
of the Revised Code, excluding any certificate parcel as defined in
section 5721.30 of the Revised Code.

(2)
"
Delinquent
taxes
Taxes
"
means the cumulative amount of unpaid taxes, assessments, recoupment
charges, penalties, and interest charged against eligible delinquent
land

that became delinquent
,
including taxes that are a lien but not yet determined, assessed, and
levied,
before
transfer of title to a county, municipal corporation, township, or
county land reutilization corporation under this section.

(3)
"Foreclosure costs" means the sum of all costs or other
charges of publication, service of notice, prosecution, or other
proceedings against the land under sections 323.25 to 323.28, 323.65
to 323.79, or Chapter 5721. of the Revised Code as may pertain to
delinquent land or be fairly apportioned to it by the county
treasurer.

(4)
"Tax foreclosure sale" means a sale of delinquent land
pursuant to foreclosure proceedings under sections 323.25 to 323.28,
323.65 to 323.79, or section 5721.14 or 5721.18 of the Revised Code.

(5)
"Taxing authority" means the legislative authority of any
taxing unit, as defined in section 5705.01 of the Revised Code, in
which is located a parcel of eligible delinquent land acquired or to
be acquired by a county, municipal corporation, township, or county
land reutilization corporation in which a declaration under division
(B) of this section is in effect.

(B)
The legislative authority of a municipal corporation may declare by
ordinance, or a board of county commissioners, a board of township
trustees, or the board of directors of a county land reutilization
corporation may declare by resolution, that it is in the public
interest for the county, municipal corporation, township, or county
land reutilization corporation to acquire tax-delinquent real
property within the county, municipal corporation, or township for
the public purpose of redeveloping the property or otherwise
rendering it suitable for productive, tax-paying use.
In
any county, municipal corporation, or township in which
The
eligible delinquent land may be acquired from any person, including
another political subdivision or an electing subdivision. When
such
a declaration is in effect, the county, municipal corporation,
township, or county land reutilization corporation may purchase or
otherwise acquire title to eligible delinquent land, other than by
appropriation, and the title shall pass free and clear of
the
lien
all
liens
for

delinquent

taxes

as provided in division (D) of this section

and costs, including foreclosure costs, which shall be extinguished
simultaneously with the transfer of title to the county, municipal
corporation, township, or county land reutilization corporation
.
The authority granted by this section is supplemental to the
authority granted under sections 5722.01 to 5722.15 of the Revised
Code.

(C)

With
respect to any parcel of eligible delinquent land purchased or
acquired by a county, municipal corporation, township, or county land
reutilization corporation in which a declaration is in effect under
this section, the county, municipal corporation, or township may
obtain the consent of each taxing authority for release of any claim
on the delinquent taxes and associated costs attaching to that
property at the time of conveyance to the county, municipal
corporation, or township. Consent shall be obtained in writing, and
shall be certified by the taxing authority granting consent or by the
fiscal officer or other person authorized by the taxing authority to
provide such consent. Consent may be obtained before or after title
to the eligible delinquent land is transferred to the county,
municipal corporation, or township. A county that has organized and
designated a county land reutilization corporation for purposes of
this chapter is not required to obtain such consent. Upon conveyance
to a county land reutilization corporation, the consent shall be
deemed to have been given to the extent that the corporation requires
consent.

The
taxing authority of a taxing unit and a county, municipal
corporation, or township in which a declaration is in effect under
this section may enter into an agreement whereby the taxing authority
consents in advance to release of the taxing authority's claim on
delinquent taxes and associated costs with respect to all or a
specified number of parcels of eligible delinquent land that may be
purchased or acquired by the county, municipal corporation, or
township for the purposes of this section. The agreement shall
provide for any terms and conditions on the release of such claim as
are mutually agreeable to the taxing authority and county, municipal
corporation, or township, including any notice to be provided by the
county, municipal corporation, or township to the taxing authority of
the purchase or acquisition of eligible delinquent land situated in
the taxing unit; any option vesting in the taxing authority to revoke
its release with respect to any parcel of eligible delinquent land
before the release becomes effective; and the manner in which notice
of such revocation shall be effected. Nothing in this section or in
such an agreement shall be construed to bar a taxing authority from
revoking its advance consent with respect to any parcels of eligible
delinquent land purchased or acquired by the county, municipal
corporation, or township before the county, municipal corporation, or
township enters into a purchase or other agreement for acquisition of
the parcels.

A
county that has organized and designated a county land reutilization
corporation is not required to enter into such an agreement with a
taxing authority
.

(D)
The lien for the delinquent taxes and associated costs for which all
of the taxing authorities have consented to release their claims
under this section is hereby extinguished, and the transfer of title
to such delinquent land to the county, municipal corporation, or
township shall be transferred free and clear of the lien for such
taxes and costs. If a taxing authority does not consent to the
release of its claim on delinquent taxes and associated costs, the
entire amount of the lien for such taxes and costs shall continue as
otherwise provided by law until paid or otherwise discharged
according to law. If a county land reutilization corporation acquires
title to eligible delinquent land under this section, the lien for
delinquent taxes and costs with respect to land acquired by the
corporation shall be extinguished simultaneously with the transfer of
title to the corporation, notwithstanding that the taxing authorities
have not consented to release their claims under this section.

(E)

All
eligible delinquent land acquired by a county, municipal corporation,
township, or county land reutilization corporation under this section
is real property held for a public purpose and is exempted from
taxation until the county, municipal corporation, township, or county
land reutilization corporation sells or otherwise disposes of
property.

An exemption authorized under this section shall commence on the day
title to the eligible delinquent land is transferred to the county,
municipal corporation, township, or county land reutilization
corporation and shall continue while title is held by the county,
municipal corporation, township, or county land reutilization
corporation. The exemption shall end on the last day of the tax year
in which the instrument transferring title from the county, municipal
corporation, township, or county land reutilization corporation to an
owner whose use of the property does not qualify for an exemption
pursuant to any other section of the Revised Code is recorded. If the
title to the property is transferred to and from the county,
municipal corporation, township, or county land reutilization
corporation in the same tax year, then the exemption shall continue
to the end of that tax year.

(F)

(D)

If
a county, municipal corporation, township, or county land
reutilization corporation sells or otherwise disposes of delinquent
land it purchased or acquired
and
for which all or a portion of a taxing authority's claim for
delinquent taxes was released
under
this section,
whether
by consent of the taxing authority or pursuant to division (D) of
this section,
the
net proceeds from such sale or disposition shall be used for such
redevelopment purposes the board of county commissioners, the
legislative authority of the municipal corporation, the board of
township trustees, or the board of directors of the county land
reutilization corporation considers necessary or appropriate.

Sec.
5722.22.
A

Neither
a
county
land reutilization corporation

nor its wholly owned subsidiary

is
not

liable
for damages, or subject to equitable remedies, for breach of a common
law duty, or for violation of sections 3737.87 to
3737.891

3737.89

of
the Revised Code or Chapter 3704., 3734., 3745., 3746., 3750., 3751.,
3752., 6101., or 6111. of the Revised Code or any rule adopted or
order, permit, license, variance, or plan approval issued under any
of those chapters in connection with a parcel of land acquired by the
county land reutilization corporation

or its wholly owned subsidiary, which retains sovereign immunity
under Chapter 2744. of the Revised Code
.

Sec.
5723.01.
(A)
(1)

Every tract of land and town lot, which, pursuant to foreclosure
proceedings under section 323.25, sections 323.65 to 323.79, or
section 5721.18 of the Revised Code, has been advertised and offered
for sale on two separate occasions, not less than two weeks apart,

or in the case of abandoned land as defined in section 323.65 of the
Revised Code or nonproductive land as defined in section 5722.01 of
the Revised Code, advertised and offered for sale on one occasion,

and not sold for want of bidders, shall be forfeited to the state

or to a political subdivision, school district, or county land
reutilization corporation pursuant to division (A)(3) of this
section
.

(2)

(B)

The
county prosecuting attorney shall certify to the court
or,
in the case of foreclosure proceedings under sections 323.65 to
323.79 of the Revised Code, to the board of revision
that
such tract of land or town lot has been twice offered for sale
or
once offered for sale in the case of abandoned land or nonproductive
land
and
not sold for want of a bidder. Such forfeiture of lands and town lots
shall be effective
when
the court by
upon
the journalization of an
entry

that

orders
such lands and town lots forfeited to the state

or to a political subdivision, school district, or county land
reutilization corporation pursuant to division (A)(3) of this
section
.

Upon
journalization, all right, title, claim, and interest of the former
owner is transferred to and vested in the state to be disposed of in
conformity with this chapter. The court or board of revision shall
order that forfeited land be disposed of in accordance with Chapter
5723. of the Revised Code.

(C)

A
copy of
such

the

entry

described
in division (B) of this section
shall
be certified to the county auditor

and, after the date of the certification, all the right, title,
claim, and interest of the former owner is transferred to and vested
in the state to be disposed of in compliance with this chapter
.

The county auditor shall record a copy of the entry with the county
recorder. Notwithstanding any provision of the Revised Code to the
contrary, the county recorder shall record a copy of the entry
presented for recording by the county auditor even if it is not a
certified copy. In such case, the recording shall be deemed to
constitute certification of the entry.

(3)
After having been notified pursuant to division (A)(2) of this
section that the tract of land or town lot has been twice offered for
sale and not sold for want of bidders, the court shall notify the
political subdivision and school district in which the property is
located, and any county land reutilization corporation in the county,
and offer to forfeit the property to the political subdivision,
school district, or corporation, or to an electing subdivision as
defined in section 5722.01 of the Revised Code, upon a petition from
the political subdivision, school district, or corporation. If no
such petition is filed with the court within ten days after
notification by the court, the court shall forfeit the property to
the state in accordance with division (A)(2) of this section. If a
political subdivision, school district, or corporation requests
through a petition to receive the property through forfeiture, the
forfeiture of land and town lots is effective when, by entry, the
court orders such lands and town lots forfeited to the political
subdivision, school district, or corporation. The court shall certify
a copy of the entry to the county auditor and, after the date of
certification, all the right, title, claim, and interest of the
former owner is transferred to and vested in the political
subdivision, school district, or corporation.

(4)

(D)

From
and after the date of journalization of the order forfeiting a tract
of land or a town lot to the state pursuant to division
(A)(2)

(B)

of
this section and until such forfeited land has been redeemed by the
former owner pursuant to section 5723.03 of the Revised Code or sold
or transferred pursuant to section 5723.04 of the Revised Code, any
political subdivision in which the forfeited land is located or the
county land reutilization corporation of the county in which the
forfeited land is located, or an officer, agent, or employee of the
subdivision or corporation, upon knowledge or belief that the
forfeited land is unoccupied as defined in section 323.65 of the
Revised Code, may enter the forfeited lands and any buildings,
structures, or other improvements located on that land, for any of
the following purposes:

(a)

(1)

Conducting
an appraisal or inspection of the buildings, structures, or other
improvements located on the forfeited land;

(b)

(2)

Conducting
a voluntary action as defined in Chapter 3746. of the Revised Code or
other environment assessment of the forfeited land and any buildings,
structures, or other improvements located on that land;

(c)

(3)

Conducting
any other health and safety inspection of the forfeited land and any
buildings, structures, or other improvements located on that land.

Unless
an action or omission of a political subdivision or county land
reutilization corporation, or an officer, agent, or employee of the
subdivision or corporation, by clear and convincing evidence,
constitutes willful or wanton misconduct or intentionally tortious
conduct, the political subdivision or county land reutilization
corporation, or an officer, agent, or employee of a subdivision or
corporation, that enters the forfeited land pursuant to this division
is not liable in any civil or administrative action, including an
action in trespass, resulting from the entry onto the forfeited land
or for any tort action as defined in section 3746.24 of the Revised
Code resulting from the testing for or actual presence of hazardous
substances or petroleum at, or the release of hazardous substances or
petroleum from, a property where a voluntary action is being or has
been conducted pursuant to Chapter 3746. of the Revised Code and the
rules adopted under it. This immunity is in addition to any
immunities from civil liability or defenses established by any other
section of the Revised Code or available at common law. Any entry
upon forfeited land and any buildings, structures, or improvements
located on that land pursuant to division
(A)(4)

(D)

of
this section shall not constitute the exercise of dominion or control
over the land or buildings, structures, or improvements on the land
when that entry is for the purposes described in divisions
(A)(4)(a)

(D)(1)

to

(c)

(3)

of
this section.

(B)
Every parcel against which a judgment of foreclosure and forfeiture
is made in accordance with section 5721.16 of the Revised Code is
forfeited to the state on the date the court enters a finding under
that section. After that date, all the right, title, claim, and
interest of the former owner is transferred to the state to be
disposed of in compliance with the relevant provisions of this
chapter.

Sec.
5723.03.
If
the former owner of real property that has been forfeited, at any
time before the state has disposed of such property, pays into the
treasury of the county in which the property is situated, all the
taxes, assessments, penalties, interest, and costs incurred in the
foreclosure
or
foreclosure and forfeiture
proceedings
under section 323.25,
5721.14,
or
5721.18
,

or sections 323.65 to 323.79 of the Revised Code or in proceedings
under this chapter that stand charged against the property at the
time of such payment, the state shall relinquish to such former owner
all claim to such property. The county auditor shall then reenter the
property on the auditor's tax list, under the name of the proper
owner.
The
county auditor shall then add as due and payable on the next
succeeding date for the payment of real estate taxes the amount of
taxes, assessments, charges, penalties, and interest that were
remitted pursuant to section 5723.02 of the Revised Code and all
other taxes, assessments, charges, penalties, and interest that would
have been due and payable with respect to the property from the date
it was forfeited to the state.

Sec.
5723.04.
(A)
The county auditor shall maintain a list of forfeited lands and shall

offer

conduct
annually a sale of one or more tracts of
such
lands
for
sale
annually,
or more frequently if the auditor determines that more frequent sales
are necessary.
Subject
to division (D) of this section, the auditor shall select the tract
or tracts of forfeited lands to be included in such a sale. The
auditor shall not be required to do either of the following:

(1)
Include all tracts of forfeited land on the list in any sale;

(2)
Offer any particular tract of forfeited land for sale at a particular
time or within a given interval.

(B)
Notwithstanding

division (A) of this section

any other provision of this chapter
,
upon the request of a county land reutilization corporation organized
under Chapter 1724. of the Revised Code, the county auditor shall
promptly transfer to such corporation, by auditor's deed, the fee
simple title to a parcel on the list of forfeited lands, which shall
pass to such corporation free and clear of all taxes, assessments,
charges, penalties, interest, and costs. Subject to division (C) of
this section, any subordinate liens shall be deemed fully and forever
satisfied and discharged. Upon such request, the land is deemed sold
by the state for no consideration. The county land reutilization
corporation

or its agent

shall file the deed for recording.

(C)
When title to a parcel of land upon which a lien has been placed
under section 715.261, 743.04, or 6119.06 of the Revised Code is
transferred to a county land reutilization corporation under this
section, the lien on the parcel shall be extinguished if the lien is
for costs or charges that were incurred before the date of the
transfer to the corporation and if the corporation did not incur the
costs or charges, regardless of whether the lien was attached or the
costs or charges were certified before the date of transfer. In such
a case, the corporation and its successors in title shall take title
to the property free and clear of any such lien and shall be immune
from liability in any action to collect such costs or charges.

If
a county land reutilization corporation takes title to property
before any costs or charges have been certified or any lien has been
placed with respect to the property under section 715.261, 743.04, or
6119.06 of the Revised Code, the corporation shall be deemed a bona
fide purchaser for value without knowledge of such costs or lien,
regardless of whether the corporation had actual or constructive
knowledge of the costs or lien, and any such lien shall be void and
unenforceable against the corporation and its successors in title.

(D)
If a county land reutilization corporation organized under Chapter
1724. of the Revised Code requests that a tract or tracts of
forfeited lands on the list of forfeited lands not be offered for
sale at any time before the second publication in a newspaper, then
the county auditor shall not offer that parcel for sale. Such a
request by the county land reutilization corporation shall not
obligate the corporation to acquire the tract or tracts pursuant to
division (B) of this section or section 5722.04 of the Revised Code.
A county land reutilization corporation shall not request that a
tract of forfeited land not be offered for sale if, as a result of
one or more previous requests of the county land reutilization
corporation, the tract of land has not been offered for sale for
three consecutive years.

Sec.
5723.05.
If
the taxes, assessments, charges, penalties, interest, and costs due
on the forfeited lands have not been paid when the county auditor
fixes the date for the sale of forfeited lands, the auditor shall
give notice of them once a week for two consecutive weeks prior to
the date fixed by the auditor for the sale, as provided in section
5721.03 of the Revised Code. The notice shall state that if the
taxes, assessments, charges, penalties, interest, and costs charged
against the lands forfeited to the state for nonpayment of taxes are
not paid into the county treasury, and the county treasurer's receipt
produced for the payment before the time specified in the notice for
the sale of the lands, which day shall be named in the notice, each
forfeited tract on which the taxes, assessments, charges, penalties,
interest, and costs remain unpaid will be offered for sale beginning
on the date set by the auditor,
at
the courthouse in the county,
in
order to satisfy the unpaid taxes, assessments, charges, penalties,
interest, and costs, and that the sale will continue from day to day
until each of the tracts
in
the sale
is
sold or offered for sale.

The
notice also shall state that, if the forfeited land is sold for an
amount that is less than the amount of the delinquent taxes,
assessments, charges, penalties, and interest against it, and
,
if division (B)(2) of section 5721.17 of the Revised Code is
applicable, any notes issued by a receiver pursuant to division (F)
of section 3767.41 of the Revised Code and

any receiver's lien as defined in division (C)(4) of section 5721.18
of the Revised Code, the court, in a separate order, may enter a
deficiency judgment against the last owner of record of the land
before its forfeiture to the state, for the amount of the difference;
and that, if that owner of record is a corporation, the court may
enter the deficiency judgment against the stockholder holding a
majority of that corporation's stock.

Sec.
5723.06.
(A)(1)
The county auditor, on the day set for the sale of forfeited lands
provided in section 5723.04 of the Revised Code, shall
attend
at the courthouse and
offer
for sale the whole of each tract of land

as contained in the list provided for in such section

to be included in the sale
,
at public auction, to the highest bidder, for an amount sufficient to
pay the lesser of the

amounts described in divisions (A)(1) and (2) of section 5721.16 of
the Revised Code

following:

(a)
The appraised value of the parcel for taxation purposes, as
determined by the county auditor and as specified in the delinquent
land tax certificate or master list of delinquent tracts, plus the
costs incurred in the foreclosure proceedings and forfeiture
proceedings;

(b)
The total amount of the finding entered by the court or board of
revision, and all subsequent taxes, assessments, charges, penalties,
and interest due and payable at the time of journalization of the
order of forfeiture described in section 5723.01 of the Revised Code,
plus the costs incurred in the foreclosure and forfeiture
proceedings. For purposes of determining such amount, the county
treasurer may estimate the amount of taxes, assessments, interest,
penalties, and costs that will be payable at the time the land is
forfeited to the state
.

The

sale
may be conducted at any location in the county considered appropriate
by the
county
auditor

shall offer each tract separately, beginning with the first tract
contained in the list
.

(2)
If no bid is received for any of the tracts in an amount sufficient
to pay the required amount

prescribed in division (A)(1) of this section
,
and no notice is given under section 5722.04 of the Revised Code or
division (B) of this section, the auditor may

elect to

offer such tract for sale forthwith, and sell it for the best price
obtainable. The county auditor shall continue through such list and
may adjourn the sale from day to day until the county auditor has
disposed of or offered for sale each tract of land specified in the
notice. The county auditor may offer a tract of land two or more
times at the same sale.

(3)
Notwithstanding the minimum sales price provisions of divisions
(A)(1) and (2) of this section to the contrary, forfeited lands sold
pursuant to this section shall not be sold in either of the following
circumstances:

(a)
To any person that is delinquent on real property taxes in this
state;

(b)
For less than the total amount of the taxes, assessments, penalties,
interest, and costs that stand charged against the land if the
highest bidder is the owner of record of the parcel immediately prior
to the judgment of foreclosure
or
foreclosure and forfeiture,
or
a member of the following class of parties connected to that owner: a
member of that owner's immediate family, a person with a power of
attorney appointed by that owner who subsequently transfers the
parcel to the owner, a sole proprietorship owned by that owner or a
member of that owner's immediate family, or a partnership, trust,
business trust, corporation, or association in which the owner or a
member of the owner's immediate family owns or controls directly or
indirectly more than fifty per cent.

If
a parcel sells for less than the total amount of the taxes,
assessments, penalties, interest, and costs that stand charged
against it, the officer conducting the sale shall require the buyer
to complete an affidavit prepared by the officer stating that the
buyer is not the owner of record immediately prior to the judgment of
foreclosure
or
foreclosure and forfeiture,
or
a member of the specified class of parties connected to that owner,
and the affidavit shall become part of the court records of the
proceeding. If the county auditor discovers within three years after
the date of the sale that a parcel was sold to that owner or a member
of the specified class of parties connected to that owner for a price
less than the amount so described, and if the parcel is still owned
by that owner or a member of the specified class of parties connected
to that owner, the auditor within thirty days after such discovery
shall add the difference between that amount and the sale price to
the amount of taxes that then stand charged against the parcel and is
payable at the next succeeding date for payment of real property
taxes. As used in this paragraph, "immediate family" means
a spouse who resides in the same household and children.

(B)
The director of natural resources may give written notice to the
auditor prior to the time of the sale of the director's intention to
purchase forfeited land for the state. Such notice is a legal minimum
bid at the time of the sale, and, if no bid is received in an amount
sufficient to pay the lesser of the amounts described in
divisions

division

(A)(1)

and
(2)
of

this

section

5721.16 of the Revised Code
,
the land is deemed sold to the state for no consideration. The
director of natural resources shall record the deed.

(C)
The sale of forfeited land under this section conveys the title to
the tract or parcel of land, divested of all liability for any taxes,
assessments, charges, penalties, interest, and costs due at the time
of sale that remain after applying the amount for which it was sold,
except as otherwise provided in division (D) of this section.

(D)
If the parcel is sold for the amount described in division

(A)(2) of section 5721.16 of the Revised Code

(A)(1)(b) of this section
,
and the county treasurer's estimate of that amount exceeds the amount
of taxes, assessments, interest, penalties, and costs actually
payable when the

deed is transferred to the purchaser

land is forfeited to the state
,
the county auditor shall refund to the purchaser the difference
between the estimate and the amount actually payable. If the amount
of taxes, assessments, interest, penalties, and costs actually
payable when the
deed
is transferred to the purchaser
land
is forfeited to the state
exceeds
the county treasurer's estimate, the county auditor shall certify the
amount of the excess to the treasurer, who shall enter that amount on
the real and public utility property tax duplicate opposite the
property; the amount of the excess shall be payable at the next
succeeding date prescribed for payment of taxes in section 323.12 of
the Revised Code.

(E)
The successful bidder shall pay the county auditor a deposit of at
least ten per cent of the sale price in cash, or by bank draft or
official bank check, at the time of the public auction, and shall pay
the balance of the sale price within thirty days after the day on
which the auction was held. At the time of the public auction and
before the successful bidder pays the deposit, the county auditor may
provide notice to the successful bidder that failure to pay the
balance of the sale price within the prescribed period shall be
considered a default under the terms of the sale and shall result in
retention of the deposit as payment for the costs associated with
advertising and offering the forfeited land for sale at a future
public auction. If such a notice is provided to the successful bidder
and the bidder fails to pay the balance of the sale price within the
prescribed period, the sale shall be voided due to default, and the
county auditor shall retain the full amount of the deposit. In such a
case, voiding of the sale shall occur automatically without any
action necessary on the part of the county auditor. If the amount
retained by the county auditor is less than the total costs of
advertising and offering that tract of forfeited land for sale at a
future public auction, the county auditor may initiate an action to
recover the amount of any deficiency from the bidder in the court of
common pleas of the county or in a municipal court with jurisdiction.

Following
a default and voiding of a sale under this division, the forfeited
land involved in the voided sale shall be put back on the forfeited
land list and disposed of in accordance with this chapter. The
defaulting bidder, any member of the bidder's immediate family, any
person with a power of attorney granted by the bidder, and any
pass-through entity, trust, corporation, association, or other entity
directly or indirectly owned or controlled by the bidder or a member
of the defaulting bidder's immediate family shall be prohibited from
bidding on forfeited land at any future public auction for five years
from the date of the bidder's default.

(F)
The sale of land forfeited under this chapter bars any dower rights
that may exist in the property pursuant to section 2103.02 of the
Revised Code regardless of whether the person holding those rights
was made a party to the action that resulted in the forfeiture.

Sec.
5723.10.
(A)
The notice of sale prescribed in section 5723.05 of the Revised Code,
shall be in substance as follows:

FORFEITED
LAND SALES

The
lands, lots, and parts of lots, in the county of _________________,
forfeited to the state for the nonpayment of taxes, together with the
taxes, assessments, charges, penalties, interest, and costs charged
on them, agreeably to law, and the dates on which the lands, lots,
and parts of lots will be offered for sale, are contained and
described in the following list:

(Here
insert list, together with the day on which each parcel or groups of
parcels will be offered for sale for the first time

and the location of the sale
.)

Notice
is hereby given to all concerned, that if the taxes, assessments,
charges, penalties, interest, and costs charged on the list are not
paid into the county treasury, and the county treasurer's receipt
produced for the payment, before the respective dates mentioned in
this notice for the sale, each tract, lot, and part of lot, so
forfeited, on which the taxes, assessments, charges, penalties,
interest, and costs remain unpaid, will be offered for sale on the
respective dates mentioned in this notice for the sale,
at
the courthouse in the county,
in
order to satisfy such taxes, assessments, charges, penalties,
interest, and costs, and that the sale will be adjourned from day to
day until each tract, lot, and part of lot
specified

in
the
list

sale

has
been disposed of, or offered for sale.

If
the tract, lot, or part of lot, so forfeited, is sold for an amount
that is less than the amount of the delinquent taxes, assessments,
charges, penalties, and interest against it, the court, in a separate
order, may enter a deficiency judgment against the last owner of
record of the tract, lot, or part of lot before its forfeiture to the
state, for the amount of the difference; if that owner of record is a
corporation, the court may enter the deficiency judgment against the
stockholder holding a majority of the corporation's stock.

(B)
If the title search that is required by
division
(B) of section 5721.14 or
section
5721.18 of the Revised Code that relates to a parcel subject to an in
rem action, or if the search that relates to a parcel subject to an
in personam action under division (A) of section 5721.18 of the
Revised Code, indicated that a federal tax lien exists relative to
the parcel, then the notice of sale as described in division (A) of
this section additionally shall include the following statement in
boldface type:

NOTICE
IS HEREBY GIVEN TO ALL CONCERNED, THAT THE FOLLOWING FORFEITED
TRACTS, LOTS, AND PARTS OF LOTS THAT ARE OFFERED FOR SALE PURSUANT TO
THIS NOTICE ARE SUBJECT TO A FEDERAL TAX LIEN THAT MAY NOT BE
EXTINGUISHED BY THE SALE OR ARE SUBJECT TO THE RIGHT OF THE UNITED
STATES TO REDEEM ANY TRACT, LOT, OR PART OF A LOT THAT IS SUBJECT TO
THE FEDERAL TAX LIEN:

(INSERT
HERE THE DESCRIPTION OF EACH RELEVANT TRACT, LOT, OR PART OF LOT).

______________________________

County
Auditor

______________________________

(Date
of Notice)

(C)
If the forfeited lands were foreclosed upon as a result of
proceedings for foreclosure instituted under division (C) of section
5721.18 of the Revised Code, then the form of the advertisement of
sale as described in division (A) of this section with respect to
those lands additionally shall include the following statement in
boldface type:

"Notice
is hereby given to all concerned that the following forfeited tracts,
lots, and parts of lots that are offered for sale pursuant to this
notice will be sold subject to all liens and encumbrances with
respect to those tracts, lots, and parts of lots, other than the
liens for land taxes, assessments, charges, penalties, and interest
for which the lien was foreclosed and in satisfaction of which the
property is sold:

(Insert
here the description of each relevant tract, lot, or part of lot).

______________________________

County
Auditor

______________________________

(Date
of Notice)"

Sec.
5723.12.
(A)

The

Except
in the case of a sale made under division (B) of section 5723.04 of
the Revised Code, the
county
auditor, on making a sale of a tract of land to any person under this
chapter, shall give the purchaser a certificate of sale. On producing
or returning to the auditor the certificate of sale, the auditor, on
payment to the auditor by the purchaser, the purchaser's heirs, or
assigns, of the sum of forty-five dollars, shall execute and file for
recording a deed, which deed shall be prima-facie evidence of title
in the purchaser, the purchaser's heirs, or assigns. Once the deed
has been recorded, the county auditor shall deliver the deed to the
purchaser. At the time of the sale, the county auditor shall collect
and the purchaser shall pay the fee required by law for the recording
of deeds. In the case of land sold to the state under division (B) of
section 5723.06 of the Revised Code, the director of natural
resources
or
a county land reutilization corporation
shall
execute and file for recording the deed, and pay the fee required by
law for transferring deeds directly to the county auditor and
recording deeds directly to the county recorder.

(B)
Except as otherwise provided in division (C) of this section

and except for foreclosures to which the alternative redemption
period has expired under sections 323.65 to 323.79 of the Revised
Code
,
when a tract of land has been duly forfeited to the state and sold
under this chapter, the conveyance of the real estate by the auditor
shall extinguish all previous title and invest the purchaser with a
new and perfect title that is free from all liens and encumbrances,
except taxes and installments of special assessments and
reassessments not due at the time of the sale, federal tax liens
other than federal tax liens that are discharged in accordance with
subsection (b) or (c) of section 7425 of the "Internal Revenue
Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as amended, and any
easements and covenants running with the land that were created prior
to the time the taxes or assessments, for the nonpayment of which the
land was forfeited, became due and payable and except that, if there
is a federal tax lien on the tract of land at the time of the sale,
the United States is entitled to redeem the tract of land at any time
within one hundred twenty days after the sale pursuant to subsection
(d) of section 7425 of the "Internal Revenue Code of 1954,"
68A Stat. 3, 26 U.S.C. 1, as amended.

(C)
When a tract of forfeited land that was foreclosed upon as a result
of proceedings for foreclosure instituted under
section
323.25, sections 323.65 to 323.79, or
division
(C) of section 5721.18 of the Revised Code is sold
or
transferred to any person, including a county land reutilization
corporation,

under this chapter, the conveyance of the real estate by the auditor
shall extinguish all previous title and invest the purchaser or
transferee with a new title free from the lien for land taxes,
assessments, charges, penalties, and interest for which the lien was
foreclosed, the property was forfeited to the state, and in
satisfaction of which the property was sold or transferred under this
chapter
.
In all such cases, the purchaser or transferee shall be deemed a bona
fide purchaser for value in accordance with division (C) of section
5723.04 of the Revised Code
,
but subject to all other liens and encumbrances with respect to the
tract
.

Sec.
5723.13.
Whenever
real property in this state is sold
or
transferred
under
sections 5721.01 to 5721.28, inclusive, or 5723.01 to 5723.19,
inclusive, of the Revised Code, no action shall be commenced, nor
shall any defense be set up to question the validity of the title of
the purchasers

at such sale

or transferees
for
any irregularity, informality, or omission in the proceedings
relative to the foreclosure, forfeiture,
transfer,

or
sale, unless such action is commenced or defense set up within one
year after the deed to such property is filed for record.

Sec.
5723.18.
(A)
Except as otherwise provided in division
(B)(2)
of section 5721.17 and division
(B)
of section 319.43 of the Revised Code, the proceeds from a forfeiture
sale shall be distributed as follows:

(1)
The county auditor shall deduct all costs pertaining to the
forfeiture and sale of forfeited lands
,
including costs pertaining to a foreclosure and forfeiture proceeding
instituted under section 5721.14 of the Revised Code
,
except those paid under section 5721.04 of the Revised Code, from the
moneys received from the sale of land and town lots forfeited to the
state for the nonpayment of taxes, and shall pay such costs into the
proper fund.
In
the case of the forfeiture sale of a parcel against which a
foreclosure and forfeiture proceeding was instituted under section
5721.14 of the Revised Code, if the proceeds from the forfeiture sale
are insufficient to pay the costs pertaining to such proceeding, the
county auditor, at the next semiannual apportionment of real property
taxes, shall reduce the amount of real property taxes that the
auditor otherwise would distribute to each subdivision to which
taxes, assessments, charges, penalties, or interest charged against
the parcel are due. The reduction in each subdivision's real property
tax distribution shall equal the amount of the unpaid costs
multiplied by a fraction, the numerator of which is the amount of
taxes, assessments, charges, penalties, and interest due the
subdivision, and the denominator of which is the total amount of
taxes, assessments, charges, penalties, and interest due all such
subdivisions.

(2)
Following the payment required by division (A)(1) of this section,

the
part of the proceeds that is equal to
ten
per cent of the
taxes
and assessments due
total
proceeds arising from the sale
shall
be deposited in equal shares into each of the delinquent tax and
assessment collection funds created pursuant to section 321.261 of
the Revised Code.

(3)

Following
the payment required by division (A)(2) of this section, if a county
land reutilization corporation is operating in the county, then an
additional ten per cent of the total proceeds arising from the sale
shall be deposited into the county land reutilization corporation
fund created pursuant to section 321.263 of the Revised Code.

(4)

Following
the
payment

payments

required
by
division

divisions

(A)(2)

and
(A)(3)
of
this section, the remaining proceeds
arising
from the sale
shall
be distributed by the auditor to the appropriate subdivisions to pay
the taxes, assessments, charges, penalties, and interest which are
due and unpaid. If the proceeds available for distribution under this
division are insufficient to pay the entire amount of those taxes,
assessments, charges, penalties, and interest, the auditor shall
distribute the proceeds available for distribution under this
division to the appropriate subdivisions in proportion to the amount
of those taxes, assessments, charges, penalties, and interest that
each is due.

(B)
If the proceeds from the sale of forfeited land are insufficient to
pay in full the amount of the taxes, assessments, charges, penalties,
and interest
;
,

the costs incurred in the proceedings instituted pursuant to this
chapter and section 5721.18 of the Revised Code,
or
the foreclosure and forfeiture proceeding instituted pursuant to
section 5721.14 of the Revised Code; and, if division (B)(2) of
section 5721.17 of the Revised Code is applicable, any notes issued
by a receiver pursuant to division (F) of section 3767.41 of the
Revised Code
and
any receiver's lien as defined in division (C)(4) of section 5721.18
of the Revised Code, the court may enter a deficiency judgment
against the last owner of record of the land before its forfeiture to
the state, for the unpaid amount. The court shall enter the judgment
pursuant to section 5721.192 of the Revised Code. Except as otherwise
provided in division (B) of section 319.43 of the Revised Code, the
proceeds paid pursuant to the entry and satisfaction of such a
judgment shall be distributed as if they had been received as a part
of the proceeds from the sale of the land to satisfy the amount of
the taxes, assessments, charges, penalties, and interest which are
due and unpaid; the costs incurred in the associated proceedings
which were due and unpaid; and
,
if division (B)(2) of section 5721.17 of the Revised Code is
applicable, any notes issued by a receiver pursuant to division (F)
of section 3767.41 of the Revised Code and

any receiver's lien as defined in division (C)(4) of section 5721.18
of the Revised Code.

Sec.
5723.20.
No
county or its officers or employees shall be liable for damages, or
subject to equitable remedies, for violation of sections 3737.87 to
3737.89 of the Revised Code or Chapters 3704., 3734., 3745., 3746.,
3750., 3751., 3752., 6101., or 6111. of the Revised Code or any rule
adopted or order, permit, license, variance, or plan approval issued
under any of those sections or chapters in connection with property
forfeited to the state under this chapter.

Sec.
5739.02.
For
the purpose of providing revenue with which to meet the needs of the
state, for the use of the general revenue fund of the state, for the
purpose of securing a thorough and efficient system of common schools
throughout the state, for the purpose of affording revenues, in
addition to those from general property taxes, permitted under
constitutional limitations, and from other sources, for the support
of local governmental functions, and for the purpose of reimbursing
the state for the expense of administering this chapter, an excise
tax is hereby levied on each retail sale made in this state.

(A)(1)
The tax shall be collected as provided in section 5739.025 of the
Revised Code. The rate of the tax shall be five and three-fourths per
cent. The tax applies and is collectible when the sale is made,
regardless of the time when the price is paid or delivered.

(2)
In the case of the lease or rental, with a fixed term of more than
thirty days or an indefinite term with a minimum period of more than
thirty days, of any motor vehicles designed by the manufacturer to
carry a load of not more than one ton, watercraft, outboard motor, or
aircraft, or of any tangible personal property, other than motor
vehicles designed by the manufacturer to carry a load of more than
one ton, to be used by the lessee or renter primarily for business
purposes, the tax shall be collected by the vendor at the time the
lease or rental is consummated and shall be calculated by the vendor
on the basis of the total amount to be paid by the lessee or renter
under the lease agreement. If the total amount of the consideration
for the lease or rental includes amounts that are not calculated at
the time the lease or rental is executed, the tax shall be calculated
and collected by the vendor at the time such amounts are billed to
the lessee or renter. In the case of an open-end lease or rental, the
tax shall be calculated by the vendor on the basis of the total
amount to be paid during the initial fixed term of the lease or
rental, and for each subsequent renewal period as it comes due. As
used in this division, "motor vehicle" has the same meaning
as in section 4501.01 of the Revised Code, and "watercraft"
includes an outdrive unit attached to the watercraft.

A
lease with a renewal clause and a termination penalty or similar
provision that applies if the renewal clause is not exercised is
presumed to be a sham transaction. In such a case, the tax shall be
calculated and paid on the basis of the entire length of the lease
period, including any renewal periods, until the termination penalty
or similar provision no longer applies. The taxpayer shall bear the
burden, by a preponderance of the evidence, that the transaction or
series of transactions is not a sham transaction.

(3)
Except as provided in division (A)(2) of this section, in the case of
a sale, the price of which consists in whole or in part of the lease
or rental of tangible personal property, the tax shall be measured by
the installments of that lease or rental.

(4)
In the case of a sale of a physical fitness facility service or
recreation and sports club service, the price of which consists in
whole or in part of a membership for the receipt of the benefit of
the service, the tax applicable to the sale shall be measured by the
installments thereof.

(B)
The tax does not apply to the following:

(1)
Sales to the state or any of its political subdivisions, or to any
other state or its political subdivisions if the laws of that state
exempt from taxation sales made to this state and its political
subdivisions including either of the following:

(a)
Sales or rentals of tangible personal property by construction
contractors or subcontractors to provide temporary traffic control or
temporary structures, including material and equipment used to comply
with the Ohio manual of uniform traffic control devices adopted
pursuant to section 4511.09 of the Revised Code, whereby the state or
any of its political subdivisions take title to, or permanent or
temporary possession of, such tangible personal property for use by
the state or any of its political subdivisions, including for use by
the general public thereof;

(b)
Sales of services by construction contractors or subcontractors to
provide temporary traffic control or structures, including labor used
to comply with the Ohio manual of uniform traffic control devices
adopted pursuant to section 4511.09 of the Revised Code, whereby the
state or any of its political subdivisions, including the general
public thereof, receive the benefit of such services.

As
used in divisions (B)(1)(a) and (b) of this section, "temporary
structures" include temporary roads, bridges, drains, and
pavement.

(2)
Sales of food for human consumption off the premises where sold;

(3)
Sales of food sold to students only in a cafeteria, dormitory,
fraternity, or sorority maintained in a private, public, or parochial
school, college, or university;

(4)
Sales of newspapers and sales or transfers of magazines distributed
as controlled circulation publications;

(5)
The furnishing, preparing, or serving of meals without charge by an
employer to an employee provided the employer records the meals as
part compensation for services performed or work done;

(6)(a)
Sales of motor fuel upon receipt, use, distribution, or sale of which
in this state a tax is imposed by the law of this state, but this
exemption shall not apply to the sale of motor fuel on which a refund
of the tax is allowable under division (A) of section 5735.14 of the
Revised Code; and the tax commissioner may deduct the amount of tax
levied by this section applicable to the price of motor fuel when
granting a refund of motor fuel tax pursuant to division (A) of
section 5735.14 of the Revised Code and shall cause the amount
deducted to be paid into the general revenue fund of this state;

(b)
Sales of motor fuel other than that described in division (B)(6)(a)
of this section and used for powering a refrigeration unit on a
vehicle other than one used primarily to provide comfort to the
operator or occupants of the vehicle.

(7)
Sales of natural gas by a natural gas company or municipal gas
utility, of water by a water-works company, or of steam by a heating
company, if in each case the thing sold is delivered to consumers
through pipes or conduits, and all sales of communications services
by a telegraph company, all terms as defined in section 5727.01 of
the Revised Code, and sales of electricity delivered through wires;

(8)
Casual sales by a person, or auctioneer employed directly by the
person to conduct such sales, except as to such sales of motor
vehicles, watercraft or outboard motors required to be titled under
section 1548.06 of the Revised Code, watercraft documented with the
United States coast guard, snowmobiles, and all-purpose vehicles as
defined in section 4519.01 of the Revised Code;

(9)(a)
Sales of services or tangible personal property, other than motor
vehicles, mobile homes, and manufactured homes, by churches,
organizations exempt from taxation under section 501(c)(3) of the
Internal Revenue Code of 1986, or nonprofit organizations operated
exclusively for charitable purposes as defined in division (B)(12) of
this section, provided that the number of days on which such tangible
personal property or services, other than items never subject to the
tax, are sold does not exceed six in any calendar year, except as
otherwise provided in division (B)(9)(b) of this section. If the
number of days on which such sales are made exceeds six in any
calendar year, the church or organization shall be considered to be
engaged in business and all subsequent sales by it shall be subject
to the tax. In counting the number of days, all sales by groups
within a church or within an organization shall be considered to be
sales of that church or organization.

(b)
The limitation on the number of days on which tax-exempt sales may be
made by a church or organization under division (B)(9)(a) of this
section does not apply to sales made by student clubs and other
groups of students of a primary or secondary school, or a
parent-teacher association, booster group, or similar organization
that raises money to support or fund curricular or extracurricular
activities of a primary or secondary school.

(c)
Divisions (B)(9)(a) and (b) of this section do not apply to sales by
a noncommercial educational radio or television broadcasting station.

(10)
Sales not within the taxing power of this state under the
Constitution or laws of the United States or the Constitution of this
state including either of the following:

(a)
Sales or rentals of tangible personal property by construction
contractors or subcontractors to provide temporary traffic control or
temporary structures, including material and equipment used to comply
with the Ohio manual of uniform traffic control devices adopted
pursuant to section 4511.09 of the Revised Code, whereby the United
States takes title to, or permanent or temporary possession of, such
tangible personal property for use by the United States including for
use by the general public thereof;

(b)
Sales of services by construction contractors or subcontractors to
provide temporary traffic control or structures, including labor used
to comply with the Ohio manual of uniform traffic control devices
adopted pursuant to section 4511.09 of the Revised Code, whereby the
United States, including the general public thereof, receives the
benefit of such services.

As
used in divisions (B)(10)(a) and (b) of this section, "temporary
structures" include temporary roads, bridges, drains, and
pavement.

(11)
Except for transactions that are sales under division (B)(3)(p) of
section 5739.01 of the Revised Code, the transportation of persons or
property, unless the transportation is by a private investigation and
security service;

(12)
Sales of tangible personal property or services to churches, to
organizations exempt from taxation under section 501(c)(3) of the
Internal Revenue Code of 1986, and to any other nonprofit
organizations operated exclusively for charitable purposes in this
state, no part of the net income of which inures to the benefit of
any private shareholder or individual, and no substantial part of the
activities of which consists of carrying on propaganda or otherwise
attempting to influence legislation; sales to offices administering
one or more homes for the aged or one or more hospital facilities
exempt under section 140.08 of the Revised Code; and sales to
organizations described in division (D) of section 5709.12 of the
Revised Code.

"Charitable
purposes" means the relief of poverty; the improvement of health
through the alleviation of illness, disease, or injury; the operation
of an organization exclusively for the provision of professional,
laundry, printing, and purchasing services to hospitals or charitable
institutions; the operation of a home for the aged, as defined in
section 5701.13 of the Revised Code; the operation of a radio or
television broadcasting station that is licensed by the federal
communications commission as a noncommercial educational radio or
television station; the operation of a nonprofit animal adoption
service or a county humane society; the promotion of education by an
institution of learning that maintains a faculty of qualified
instructors, teaches regular continuous courses of study, and confers
a recognized diploma upon completion of a specific curriculum; the
operation of a parent-teacher association, booster group, or similar
organization primarily engaged in the promotion and support of the
curricular or extracurricular activities of a primary or secondary
school; the operation of a community or area center in which
presentations in music, dramatics, the arts, and related fields are
made in order to foster public interest and education therein; the
production of performances in music, dramatics, and the arts; or the
promotion of education by an organization engaged in carrying on
research in, or the dissemination of, scientific and technological
knowledge and information primarily for the public.

Nothing
in this division shall be deemed to exempt sales to any organization
for use in the operation or carrying on of a trade or business, or
sales to a home for the aged for use in the operation of independent
living facilities as defined in division (A) of section 5709.12 of
the Revised Code.

(13)
Building and construction materials and services sold to construction
contractors for incorporation into a structure or improvement to real
property under a construction contract with this state or a political
subdivision of this state, or with the United States government or
any of its agencies; building and construction materials and services
sold to construction contractors for incorporation into a structure
or improvement to real property that are accepted for ownership by
this state or any of its political subdivisions, or by the United
States government or any of its agencies at the time of completion of
the structures or improvements; building and construction materials
sold to construction contractors for incorporation into a
horticulture structure or livestock structure for a person engaged in
the business of horticulture or producing livestock; building
materials and services sold to a construction contractor for
incorporation into a house of public worship or religious education,
or a building used exclusively for charitable purposes under a
construction contract with an organization whose purpose is as
described in division (B)(12) of this section; building materials and
services sold to a construction contractor for incorporation into a
building under a construction contract with an organization exempt
from taxation under section 501(c)(3) of the Internal Revenue Code of
1986 when the building is to be used exclusively for the
organization's exempt purposes;
building
and construction materials and services sold to construction
contractors for incorporation into a structure or improvement to real
property under a construction contract with a county land
reutilization corporation organized under Chapter 1724. of the
Revised Code or its wholly owned subsidiary;
tangible
personal property sold for incorporation into the construction of a
sports facility under section 307.696 of the Revised Code; building
and construction materials and services sold to a construction
contractor for incorporation into real property outside this state if
such materials and services, when sold to a construction contractor
in the state in which the real property is located for incorporation
into real property in that state, would be exempt from a tax on sales
levied by that state; building and construction materials for
incorporation into a transportation facility pursuant to a
public-private agreement entered into under sections 5501.70 to
5501.83 of the Revised Code; until one calendar year after the
construction of a convention center that qualifies for property tax
exemption under section 5709.084 of the Revised Code is completed,
building and construction materials and services sold to a
construction contractor for incorporation into the real property
comprising that convention center; and building and construction
materials sold for incorporation into a structure or improvement to
real property that is used primarily as, or primarily in support of,
a manufacturing facility or research and development facility and
that is to be owned by a megaproject operator upon completion and
located at the site of a megaproject that satisfies the criteria
described in division (A)(11)(a)(ii) of section 122.17 of the Revised
Code, provided that the sale occurs during the period that the
megaproject operator has an agreement for such megaproject with the
tax credit authority under division (D) of section 122.17 of the
Revised Code that remains in effect and has not expired or been
terminated.

(14)
Sales of ships or vessels or rail rolling stock used or to be used
principally in interstate or foreign commerce, and repairs,
alterations, fuel, and lubricants for such ships or vessels or rail
rolling stock;

(15)
Sales to persons primarily engaged in any of the activities mentioned
in division (B)(42)(a), (g), or (h) of this section, to persons
engaged in making retail sales, or to persons who purchase for sale
from a manufacturer tangible personal property that was produced by
the manufacturer in accordance with specific designs provided by the
purchaser, of packages, including material, labels, and parts for
packages, and of machinery, equipment, and material for use primarily
in packaging tangible personal property produced for sale, including
any machinery, equipment, and supplies used to make labels or
packages, to prepare packages or products for labeling, or to label
packages or products, by or on the order of the person doing the
packaging, or sold at retail. "Packages" includes bags,
baskets, cartons, crates, boxes, cans, bottles, bindings, wrappings,
and other similar devices and containers, but does not include motor
vehicles or bulk tanks, trailers, or similar devices attached to
motor vehicles. "Packaging" means placing in a package.
Division (B)(15) of this section does not apply to persons engaged in
highway transportation for hire.

(16)
Sales of food to persons using supplemental nutrition assistance
program benefits to purchase the food. As used in this division,
"food" has the same meaning as in 7 U.S.C. 2012 and federal
regulations adopted pursuant to the Food and Nutrition Act of 2008.

(17)
Sales to persons engaged in farming, agriculture, horticulture, or
floriculture, of tangible personal property for use or consumption
primarily in the production by farming, agriculture, horticulture, or
floriculture of other tangible personal property for use or
consumption primarily in the production of tangible personal property
for sale by farming, agriculture, horticulture, or floriculture; or
material and parts for incorporation into any such tangible personal
property for use or consumption in production; and of tangible
personal property for such use or consumption in the conditioning or
holding of products produced by and for such use, consumption, or
sale by persons engaged in farming, agriculture, horticulture, or
floriculture, except where such property is incorporated into real
property;

(18)
Sales of drugs for a human being that may be dispensed only pursuant
to a prescription; insulin as recognized in the official United
States pharmacopoeia; urine and blood testing materials when used by
diabetics or persons with hypoglycemia to test for glucose or
acetone; hypodermic syringes and needles when used by diabetics for
insulin injections; epoetin alfa when purchased for use in the
treatment of persons with medical disease; hospital beds when
purchased by hospitals, nursing homes, or other medical facilities;
and medical oxygen and medical oxygen-dispensing equipment when
purchased by hospitals, nursing homes, or other medical facilities;

(19)
Sales of prosthetic devices, durable medical equipment for home use,
or mobility enhancing equipment, when made pursuant to a prescription
and when such devices or equipment are for use by a human being.

(20)
Sales of emergency and fire protection vehicles and equipment to
nonprofit organizations for use solely in providing fire protection
and emergency services, including trauma care and emergency medical
services, for political subdivisions of the state;

(21)
Sales of tangible personal property manufactured in this state, if
sold by the manufacturer in this state to a retailer for use in the
retail business of the retailer outside of this state and if
possession is taken from the manufacturer by the purchaser within
this state for the sole purpose of immediately removing the same from
this state in a vehicle owned by the purchaser;

(22)
Sales of services provided by the state or any of its political
subdivisions, agencies, instrumentalities, institutions, or
authorities, or by governmental entities of the state or any of its
political subdivisions, agencies, instrumentalities, institutions, or
authorities;

(23)
Sales of motor vehicles to nonresidents of this state under the
circumstances described in division (B) of section 5739.029 of the
Revised Code;

(24)
Sales to persons engaged in the preparation of eggs for sale of
tangible personal property used or consumed directly in such
preparation, including such tangible personal property used for
cleaning, sanitizing, preserving, grading, sorting, and classifying
by size; packages, including material and parts for packages, and
machinery, equipment, and material for use in packaging eggs for
sale; and handling and transportation equipment and parts therefor,
except motor vehicles licensed to operate on public highways, used in
intraplant or interplant transfers or shipment of eggs in the process
of preparation for sale, when the plant or plants within or between
which such transfers or shipments occur are operated by the same
person. "Packages" includes containers, cases, baskets,
flats, fillers, filler flats, cartons, closure materials, labels, and
labeling materials, and "packaging" means placing therein.

(25)(a)
Sales of water to a consumer for residential use;

(b)
Sales of water by a nonprofit corporation engaged exclusively in the
treatment, distribution, and sale of water to consumers, if such
water is delivered to consumers through pipes or tubing.

(26)
Fees charged for inspection or reinspection of motor vehicles under
section 3704.14 of the Revised Code;

(27)
Sales to persons licensed to conduct a food service operation
pursuant to section 3717.43 of the Revised Code, of tangible personal
property primarily used directly for the following:

(a)
To prepare food for human consumption for sale;

(b)
To preserve food that has been or will be prepared for human
consumption for sale by the food service operator, not including
tangible personal property used to display food for selection by the
consumer;

(c)
To clean tangible personal property used to prepare or serve food for
human consumption for sale.

(28)
Sales of animals by nonprofit animal adoption services or county
humane societies;

(29)
Sales of services to a corporation described in division (A) of
section 5709.72 of the Revised Code, and sales of tangible personal
property that qualifies for exemption from taxation under section
5709.72 of the Revised Code;

(30)
Sales and installation of agricultural land tile, as defined in
division (B)(5)(a) of section 5739.01 of the Revised Code;

(31)
Sales and erection or installation of portable grain bins, as defined
in division (B)(5)(b) of section 5739.01 of the Revised Code;

(32)
The sale, lease, repair, and maintenance of, parts for, or items
attached to or incorporated in, motor vehicles that are primarily
used for transporting tangible personal property belonging to others
by a person engaged in highway transportation for hire, except for
packages and packaging used for the transportation of tangible
personal property;

(33)
Sales to the state headquarters of any veterans' organization in this
state that is either incorporated and issued a charter by the
congress of the United States or is recognized by the United States
veterans administration, for use by the headquarters;

(34)
Sales to a telecommunications service vendor, mobile
telecommunications service vendor, or satellite broadcasting service
vendor of tangible personal property and services used directly and
primarily in transmitting, receiving, switching, or recording any
interactive, one- or two-way electromagnetic communications,
including voice, image, data, and information, through the use of any
medium, including, but not limited to, poles, wires, cables,
switching equipment, computers, and record storage devices and media,
and component parts for the tangible personal property. The exemption
provided in this division shall be in lieu of all other exemptions
under division (B)(42)(a) or (n) of this section to which the vendor
may otherwise be entitled, based upon the use of the thing purchased
in providing the telecommunications, mobile telecommunications, or
satellite broadcasting service.

(35)(a)
Sales where the purpose of the consumer is to use or consume the
things transferred in making retail sales and consisting of newspaper
inserts, catalogues, coupons, flyers, gift certificates, or other
advertising material that prices and describes tangible personal
property offered for retail sale.

(b)
Sales to direct marketing vendors of preliminary materials such as
photographs, artwork, and typesetting that will be used in printing
advertising material; and of printed matter that offers free
merchandise or chances to win sweepstake prizes and that is mailed to
potential customers with advertising material described in division
(B)(35)(a) of this section;

(c)
Sales of equipment such as telephones, computers, facsimile machines,
and similar tangible personal property primarily used to accept
orders for direct marketing retail sales.

(d)
Sales of automatic food vending machines that preserve food with a
shelf life of forty-five days or less by refrigeration and dispense
it to the consumer.

For
purposes of division (B)(35) of this section, "direct marketing"
means the method of selling where consumers order tangible personal
property by United States mail, delivery service, or
telecommunication and the vendor delivers or ships the tangible
personal property sold to the consumer from a warehouse, catalogue
distribution center, or similar fulfillment facility by means of the
United States mail, delivery service, or common carrier.

(36)
Sales to a person engaged in the business of horticulture or
producing livestock of materials to be incorporated into a
horticulture structure or livestock structure;

(37)
Sales of personal computers, computer monitors, computer keyboards,
modems, and other peripheral computer equipment to an individual who
is licensed or certified to teach in an elementary or a secondary
school in this state for use by that individual in preparation for
teaching elementary or secondary school students;

(38)
Sales of tangible personal property that is not required to be
registered or licensed under the laws of this state to a citizen of a
foreign nation that is not a citizen of the United States, provided
the property is delivered to a person in this state that is not a
related member of the purchaser, is physically present in this state
for the sole purpose of temporary storage and package consolidation,
and is subsequently delivered to the purchaser at a delivery address
in a foreign nation. As used in division (B)(38) of this section,
"related member" has the same meaning as in section
5733.042 of the Revised Code, and "temporary storage" means
the storage of tangible personal property for a period of not more
than sixty days.

(39)
Sales of used manufactured homes and used mobile homes, as defined in
section 5739.0210 of the Revised Code, made on or after January 1,
2000;

(40)
Sales of tangible personal property and services to a provider of
electricity used or consumed directly and primarily in generating,
transmitting, or distributing electricity for use by others,
including property that is or is to be incorporated into and will
become a part of the consumer's production, transmission, or
distribution system and that retains its classification as tangible
personal property after incorporation; fuel or power used in the
production, transmission, or distribution of electricity; energy
conversion equipment as defined in section 5727.01 of the Revised
Code; and tangible personal property and services used in the repair
and maintenance of the production, transmission, or distribution
system, including only those motor vehicles as are specially designed
and equipped for such use. The exemption provided in this division
shall be in lieu of all other exemptions in division (B)(42)(a) or
(n) of this section to which a provider of electricity may otherwise
be entitled based on the use of the tangible personal property or
service purchased in generating, transmitting, or distributing
electricity.

(41)
Sales to a person providing services under division (B)(3)(p) of
section 5739.01 of the Revised Code of tangible personal property and
services used directly and primarily in providing taxable services
under that section.

(42)
Sales where the purpose of the purchaser is to do any of the
following:

(a)
To incorporate the thing transferred as a material or a part into
tangible personal property to be produced for sale by manufacturing,
assembling, processing, or refining; or to use or consume the thing
transferred directly in producing tangible personal property for sale
by mining, including, without limitation, the extraction from the
earth of all substances that are classed geologically as minerals, or
directly in the rendition of a public utility service, except that
the sales tax levied by this section shall be collected upon all
meals, drinks, and food for human consumption sold when transporting
persons. This paragraph does not exempt from "retail sale"
or "sales at retail" the sale of tangible personal property
that is to be incorporated into a structure or improvement to real
property.

(b)
To hold the thing transferred as security for the performance of an
obligation of the vendor;

(c)
To resell, hold, use, or consume the thing transferred as evidence of
a contract of insurance;

(d)
To use or consume the thing directly in commercial fishing;

(e)
To incorporate the thing transferred as a material or a part into, or
to use or consume the thing transferred directly in the production
of, magazines distributed as controlled circulation publications;

(f)
To use or consume the thing transferred in the production and
preparation in suitable condition for market and sale of printed,
imprinted, overprinted, lithographic, multilithic, blueprinted,
photostatic, or other productions or reproductions of written or
graphic matter;

(g)
To use the thing transferred, as described in section 5739.011 of the
Revised Code, primarily in a manufacturing operation to produce
tangible personal property for sale;

(h)
To use the benefit of a warranty, maintenance or service contract, or
similar agreement, as described in division (B)(7) of section 5739.01
of the Revised Code, to repair or maintain tangible personal
property, if all of the property that is the subject of the warranty,
contract, or agreement would not be subject to the tax imposed by
this section;

(i)
To use the thing transferred as qualified research and development
equipment;

(j)
To use or consume the thing transferred primarily in storing,
transporting, mailing, or otherwise handling purchased sales
inventory in a warehouse, distribution center, or similar facility
when the inventory is primarily distributed outside this state to
retail stores of the person who owns or controls the warehouse,
distribution center, or similar facility, to retail stores of an
affiliated group of which that person is a member, or by means of
direct marketing. This division does not apply to motor vehicles
registered for operation on the public highways. As used in this
division, "affiliated group" has the same meaning as in
division (B)(3)(e) of section 5739.01 of the Revised Code and "direct
marketing" has the same meaning as in division (B)(35) of this
section.

(k)
To use or consume the thing transferred to fulfill a contractual
obligation incurred by a warrantor pursuant to a warranty provided as
a part of the price of the tangible personal property sold or by a
vendor of a warranty, maintenance or service contract, or similar
agreement the provision of which is defined as a sale under division
(B)(7) of section 5739.01 of the Revised Code;

(l)
To use or consume the thing transferred in the production of a
newspaper for distribution to the public;

(m)
To use tangible personal property to perform a service listed in
division (B)(3) of section 5739.01 of the Revised Code, if the
property is or is to be permanently transferred to the consumer of
the service as an integral part of the performance of the service;

(n)
To use or consume the thing transferred primarily in producing
tangible personal property for sale by farming, agriculture,
horticulture, or floriculture. Persons engaged in rendering farming,
agriculture, horticulture, or floriculture services for others are
deemed engaged primarily in farming, agriculture, horticulture, or
floriculture. This paragraph does not exempt from "retail sale"
or "sales at retail" the sale of tangible personal property
that is to be incorporated into a structure or improvement to real
property.

(o)
To use or consume the thing transferred in acquiring, formatting,
editing, storing, and disseminating data or information by electronic
publishing;

(p)
To provide the thing transferred to the owner or lessee of a motor
vehicle that is being repaired or serviced, if the thing transferred
is a rented motor vehicle and the purchaser is reimbursed for the
cost of the rented motor vehicle by a manufacturer, warrantor, or
provider of a maintenance, service, or other similar contract or
agreement, with respect to the motor vehicle that is being repaired
or serviced;

(q)
To use or consume the thing transferred directly in production of
crude oil and natural gas for sale. Persons engaged in rendering
production services for others are deemed engaged in production.

As
used in division (B)(42)(q) of this section, "production"
means operations and tangible personal property directly used to
expose and evaluate an underground reservoir that may contain
hydrocarbon resources, prepare the wellbore for production, and lift
and control all substances yielded by the reservoir to the surface of
the earth.

(i)
For the purposes of division (B)(42)(q) of this section, the "thing
transferred" includes, but is not limited to, any of the
following:

(I)
Services provided in the construction of permanent access roads,
services provided in the construction of the well site, and services
provided in the construction of temporary impoundments;

(II)
Equipment and rigging used for the specific purpose of creating with
integrity a wellbore pathway to underground reservoirs;

(III)
Drilling and workover services used to work within a subsurface
wellbore, and tangible personal property directly used in providing
such services;

(IV)
Casing, tubulars, and float and centralizing equipment;

(V)
Trailers to which production equipment is attached;

(VI)
Well completion services, including cementing of casing, and tangible
personal property directly used in providing such services;

(VII)
Wireline evaluation, mud logging, and perforation services, and
tangible personal property directly used in providing such services;

(VIII)
Reservoir stimulation, hydraulic fracturing, and acidizing services,
and tangible personal property directly used in providing such
services, including all material pumped downhole;

(IX)
Pressure pumping equipment;

(X)
Artificial lift systems equipment;

(XI)
Wellhead equipment and well site equipment used to separate,
stabilize, and control hydrocarbon phases and produced water;

(XII)
Tangible personal property directly used to control production
equipment.

(ii)
For the purposes of division (B)(42)(q) of this section, the "thing
transferred" does not include any of the following:

(I)
Tangible personal property used primarily in the exploration and
production of any mineral resource regulated under Chapter 1509. of
the Revised Code other than oil or gas;

(II)
Tangible personal property used primarily in storing, holding, or
delivering solutions or chemicals used in well stimulation as defined
in section 1509.01 of the Revised Code;

(III)
Tangible personal property used primarily in preparing, installing,
or reclaiming foundations for drilling or pumping equipment or well
stimulation material tanks;

(IV)
Tangible personal property used primarily in transporting,
delivering, or removing equipment to or from the well site or storing
such equipment before its use at the well site;

(V)
Tangible personal property used primarily in gathering operations
occurring off the well site, including gathering pipelines
transporting hydrocarbon gas or liquids away from a crude oil or
natural gas production facility;

(VI)
Tangible personal property that is to be incorporated into a
structure or improvement to real property;

(VII)
Well site fencing, lighting, or security systems;

(VIII)
Communication devices or services;

(IX)
Office supplies;

(X)
Trailers used as offices or lodging;

(XI)
Motor vehicles of any kind;

(XII)
Tangible personal property used primarily for the storage of drilling
byproducts and fuel not used for production;

(XIII)
Tangible personal property used primarily as a safety device;

(XIV)
Data collection or monitoring devices;

(XV)
Access ladders, stairs, or platforms attached to storage tanks.

The
enumeration of tangible personal property in division (B)(42)(q)(ii)
of this section is not intended to be exhaustive, and any tangible
personal property not so enumerated shall not necessarily be
construed to be a "thing transferred" for the purposes of
division (B)(42)(q) of this section.

The
commissioner shall adopt and promulgate rules under sections 119.01
to 119.13 of the Revised Code that the commissioner deems necessary
to administer division (B)(42)(q) of this section.

As
used in division (B)(42) of this section, "thing" includes
all transactions included in divisions (B)(3)(a), (b), and (e) of
section 5739.01 of the Revised Code.

(43)
Sales conducted through a coin operated device that activates vacuum
equipment or equipment that dispenses water, whether or not in
combination with soap or other cleaning agents or wax, to the
consumer for the consumer's use on the premises in washing, cleaning,
or waxing a motor vehicle, provided no other personal property or
personal service is provided as part of the transaction.

(44)
Sales of replacement and modification parts for engines, airframes,
instruments, and interiors in, and paint for, aircraft used primarily
in a fractional aircraft ownership program, and sales of services for
the repair, modification, and maintenance of such aircraft, and
machinery, equipment, and supplies primarily used to provide those
services.

(45)
Sales of telecommunications service that is used directly and
primarily to perform the functions of a call center. As used in this
division, "call center" means any physical location where
telephone calls are placed or received in high volume for the purpose
of making sales, marketing, customer service, technical support, or
other specialized business activity, and that employs at least fifty
individuals that engage in call center activities on a full-time
basis, or sufficient individuals to fill fifty full-time equivalent
positions.

(46)
Sales by a telecommunications service vendor of 900 service to a
subscriber. This division does not apply to information services.

(47)
Sales of value-added non-voice data service. This division does not
apply to any similar service that is not otherwise a
telecommunications service.

(48)
Sales of feminine hygiene products.

(49)
Sales of materials, parts, equipment, or engines used in the repair
or maintenance of aircraft or avionics systems of such aircraft, and
sales of repair, remodeling, replacement, or maintenance services in
this state performed on aircraft or on an aircraft's avionics,
engine, or component materials or parts. As used in division (B)(49)
of this section, "aircraft" means aircraft of more than six
thousand pounds maximum certified takeoff weight or used exclusively
in general aviation.

(50)
Sales of full flight simulators that are used for pilot or
flight-crew training, sales of repair or replacement parts or
components, and sales of repair or maintenance services for such full
flight simulators. "Full flight simulator" means a replica
of a specific type, or make, model, and series of aircraft cockpit.
It includes the assemblage of equipment and computer programs
necessary to represent aircraft operations in ground and flight
conditions, a visual system providing an out-of-the-cockpit view, and
a system that provides cues at least equivalent to those of a
three-degree-of-freedom motion system, and has the full range of
capabilities of the systems installed in the device as described in
appendices A and B of part 60 of chapter 1 of title 14 of the Code of
Federal Regulations.

(51)
Any transfer or lease of tangible personal property between the state
and JobsOhio in accordance with section 4313.02 of the Revised Code.

(52)(a)
Sales to a qualifying corporation.

(b)
As used in division (B)(52) of this section:

(i)
"Qualifying corporation" means a nonprofit corporation
organized in this state that leases from an eligible county land,
buildings, structures, fixtures, and improvements to the land that
are part of or used in a public recreational facility used by a major
league professional athletic team or a class A to class AAA minor
league affiliate of a major league professional athletic team for a
significant portion of the team's home schedule, provided the
following apply:

(I)
The facility is leased from the eligible county pursuant to a lease
that requires substantially all of the revenue from the operation of
the business or activity conducted by the nonprofit corporation at
the facility in excess of operating costs, capital expenditures, and
reserves to be paid to the eligible county at least once per calendar
year.

(II)
Upon dissolution and liquidation of the nonprofit corporation, all of
its net assets are distributable to the board of commissioners of the
eligible county from which the corporation leases the facility.

(ii)
"Eligible county" has the same meaning as in section
307.695 of the Revised Code.

(53)
Sales to or by a cable service provider, video service provider, or
radio or television broadcast station regulated by the federal
government of cable service or programming, video service or
programming, audio service or programming, or electronically
transferred digital audiovisual or audio work. As used in division
(B)(53) of this section, "cable service" and "cable
service provider" have the same meanings as in section 1332.01
of the Revised Code, and "video service," "video
service provider," and "video programming" have the
same meanings as in section 1332.21 of the Revised Code.

(54)
Sales of a digital audio work electronically transferred for delivery
through use of a machine, such as a juke box, that does all of the
following:

(a)
Accepts direct payments to operate;

(b)
Automatically plays a selected digital audio work for a single play
upon receipt of a payment described in division (B)(54)(a) of this
section;

(c)
Operates exclusively for the purpose of playing digital audio works
in a commercial establishment.

(55)(a)
Sales of the following occurring on the first Friday of August and
the following Saturday and Sunday of any year, except in 2024 or any
subsequent year in which a sales tax holiday is held pursuant to
section 5739.41 of the Revised Code:

(i)
An item of clothing, the price of which is seventy-five dollars or
less;

(ii)
An item of school supplies, the price of which is twenty dollars or
less;

(iii)
An item of school instructional material, the price of which is
twenty dollars or less.

(b)
As used in division (B)(55) of this section:

(i)
"Clothing" means all human wearing apparel suitable for
general use. "Clothing" includes, but is not limited to,
aprons, household and shop; athletic supporters; baby receiving
blankets; bathing suits and caps; beach capes and coats; belts and
suspenders; boots; coats and jackets; costumes; diapers, children and
adult, including disposable diapers; earmuffs; footlets; formal wear;
garters and garter belts; girdles; gloves and mittens for general
use; hats and caps; hosiery; insoles for shoes; lab coats; neckties;
overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes
and shoe laces; slippers; sneakers; socks and stockings; steel-toed
shoes; underwear; uniforms, athletic and nonathletic; and wedding
apparel. "Clothing" does not include items purchased for
use in a trade or business; clothing accessories or equipment;
protective equipment; sports or recreational equipment; belt buckles
sold separately; costume masks sold separately; patches and emblems
sold separately; sewing equipment and supplies including, but not
limited to, knitting needles, patterns, pins, scissors, sewing
machines, sewing needles, tape measures, and thimbles; and sewing
materials that become part of "clothing" including, but not
limited to, buttons, fabric, lace, thread, yarn, and zippers.

(ii)
"School supplies" means items commonly used by a student in
a course of study. "School supplies" includes only the
following items: binders; book bags; calculators; cellophane tape;
blackboard chalk; compasses; composition books; crayons; erasers;
folders, expandable, pocket, plastic, and manila; glue, paste, and
paste sticks; highlighters; index cards; index card boxes; legal
pads; lunch boxes; markers; notebooks; paper, loose-leaf ruled
notebook paper, copy paper, graph paper, tracing paper, manila paper,
colored paper, poster board, and construction paper; pencil boxes and
other school supply boxes; pencil sharpeners; pencils; pens;
protractors; rulers; scissors; and writing tablets. "School
supplies" does not include any item purchased for use in a trade
or business.

(iii)
"School instructional material" means written material
commonly used by a student in a course of study as a reference and to
learn the subject being taught. "School instructional material"
includes only the following items: reference books, reference maps
and globes, textbooks, and workbooks. "School instructional
material" does not include any material purchased for use in a
trade or business.

(56)(a)
Sales of adult diapers or incontinence underpads sold pursuant to a
prescription, for the benefit of a medicaid recipient with a
diagnosis of incontinence, and by a medicaid provider that maintains
a valid provider agreement under section 5164.30 of the Revised Code
with the department of medicaid, provided that the medicaid program
covers diapers or incontinence underpads as an incontinence garment.

(b)
As used in division (B)(56)(a) of this section, "incontinence
underpad" means an absorbent product, not worn on the body,
designed to protect furniture or other tangible personal property
from soiling or damage due to human incontinence.

(57)
Sales of investment metal bullion and investment coins. "Investment
metal bullion" means any bullion described in section
408(m)(3)(B) of the Internal Revenue Code, regardless of whether that
bullion is in the physical possession of a trustee. "Investment
coin" means any coin composed primarily of gold, silver,
platinum, or palladium.

(58)
Sales of tangible personal property used primarily for any of the
following purposes by a megaproject operator at the site of a
megaproject that satisfies the criteria described in division
(A)(11)(a)(ii) of section 122.17 of the Revised Code, provided that
the sale occurs during the period that the megaproject operator has
an agreement for such megaproject with the tax credit authority under
division (D) of section 122.17 of the Revised Code that remains in
effect and has not expired or been terminated:

(a)
To store, transmit, convey, distribute, recycle, circulate, or clean
water, steam, or other gases used in or produced as a result of
manufacturing activity, including items that support or aid in the
operation of such property;

(b)
To clean or prepare inventory, at any stage of storage or production,
or equipment used in a manufacturing activity, including chemicals,
solvents, catalysts, soaps, and other items that support or aid in
the operation of property;

(c)
To regulate, treat, filter, condition, improve, clean, maintain, or
monitor environmental conditions within areas where manufacturing
activities take place;

(d)
To handle, transport, or convey inventory during production or
manufacturing.

(59)
Documentary services charges imposed pursuant to section 4517.261 or
4781.24 of the Revised Code.

(60)
Sales of children's diapers.

(61)
Sales of therapeutic or preventative creams and wipes marketed
primarily for use on the skin of children.

(62)
Sales of a child restraint device or booster seat that meets the
national highway traffic safety administration standard for child
restraint systems under 49 C.F.R. 571.213.

(63)
Sales of cribs intended to provide sleeping accommodations for
children that comply with the United States consumer product safety
commission's safety standard for full-size baby cribs under 16 C.F.R.
1219 or the commission's safety standard for non-full-size baby cribs
under 16 C.F.R. 1220.

(64)
Sales of strollers meant for transporting children from infancy to
about thirty-six months of age that meet the United States consumer
product safety commission safety standard for carriages and strollers
under 16 C.F.R. 1227.2.

(65)
The fee imposed by section 3743.22 of the Revised Code, if it is
separately stated on the invoice, bill of sale, or similar document
given by the vendor to the consumer for a retail sale made in this
state.

(66)
Sales of eligible tangible personal property occurring during the
period of a sales tax holiday held pursuant to section 5739.41 of the
Revised Code.

(67)
Sales to a county land reutilization corporation organized under
Chapter 1724. of the Revised Code or its wholly owned subsidiary and
sales by the county land reutilization corporation or its wholly
owned subsidiary.

(C)
For the purpose of the proper administration of this chapter, and to
prevent the evasion of the tax, it is presumed that all sales made in
this state are subject to the tax until the contrary is established.

(D)
The tax collected by the vendor from the consumer under this chapter
is not part of the price, but is a tax collection for the benefit of
the state, and of counties levying an additional sales tax pursuant
to section 5739.021 or 5739.026 of the Revised Code and of transit
authorities levying an additional sales tax pursuant to section
5739.023 of the Revised Code. Except for the discount authorized
under section 5739.12 of the Revised Code and the effects of any
rounding pursuant to section 5703.055 of the Revised Code, no person
other than the state or such a county or transit authority shall
derive any benefit from the collection or payment of the tax levied
by this section or section 5739.021, 5739.023, or 5739.026 of the
Revised Code.

Section
2.
That
existing sections 319.48, 319.54, 321.261, 321.263, 321.343, 323.25,
323.26, 323.28, 323.31, 323.33, 323.47, 323.65, 323.66, 323.67,
323.68, 323.69, 323.691, 323.70, 323.71, 323.72, 323.73, 323.75,
323.76, 323.77, 323.78, 323.79, 505.86, 715.261, 721.28, 1721.10,
1724.02, 2329.153, 3737.87, 3745.11, 3767.41, 5709.12, 5709.91,
5709.911, 5713.083, 5715.02, 5721.01, 5721.02, 5721.03, 5721.04,
5721.06, 5721.13, 5721.17, 5721.18, 5721.19, 5721.192, 5721.20,
5721.25, 5721.26, 5721.30, 5721.32, 5721.33, 5721.37, 5722.01,
5722.02, 5722.03, 5722.031, 5722.04, 5722.05, 5722.06, 5722.07,
5722.08, 5722.10, 5722.11, 5722.14, 5722.15, 5722.21, 5722.22,
5723.01, 5723.03, 5723.04, 5723.05, 5723.06, 5723.10, 5723.12,
5723.13, 5723.18, and 5739.02 of the Revised Code are hereby
repealed.

Section
3.
That
sections 323.74, 5721.14, 5721.15, 5721.16, 5722.09, and 5722.13 of
the Revised Code are hereby repealed.

Section
4.
This
act shall be known as the Gus Frangos Act.