SB 101 — Regards recording of certain real property documents

No.

101 136th G.A.

5164.56, or 5311.18 of the Revised Code;

(28) Corrupt activity lien notices filed pursuant to section 2923.36 of the Revised Code and medicaid fraud lien notices filed pursuant to section 2933.75 of the Revised Code;

(29) Deeds for the purchase of burial lots or other interment rights under section 517.07 of the Revised Code;

(30) Judgments or decrees in actions brought under section 5301.78 of the Revised Code.

(B) All instruments or memoranda of instruments entitled to record shall be recorded in the order in which they are presented for recording.

The recording of an option to purchase real estate, including any supplement, modification, and amendment of the option, under this section shall serve as notice to any purchaser of an interest in the real estate covered by the option only during the period of the validity of the option as stated in the option.

(C) In addition to the official records, a county recorder may elect to keep a separate set of records that contain the instruments listed in division (A)(24) of this section.

(D) As part of the official records, the county recorder shall keep a separate set of records containing all transfers, conveyances, or assignments of any type of tangible or intangible personal property or any rights or interests in that property if and to the extent that any person wishes to record that personal property transaction and if the applicable instrument is acknowledged before a notary public.

If the transferor is a natural person, the notice of personal property transfer shall be recorded in the county in this state in which the transferor maintains the transferor's principal residence.

If the transferor is not a natural person, the notice of personal property transfer shall be recorded in the county in this state in which the transferor maintains its principal place of business.

If the transferor does not maintain a principal residence or a principal place of business in this state and the transfer is to a trustee of a legacy trust formed pursuant to Chapter 5816.

of the Revised Code, the notice of personal property transfer shall be recorded in the county in this state where that trustee maintains a principal residence or principal place of business.

In all other instances, the notice of personal property transfer shall be recorded in the county in this state where the property described in the notice is located.

Sec.

The amount of the arrearage due under the 12 support order determined to be in default pursuant to sections 13 3123.01 to 3123.07 of the Revised Code, and any amounts due for 14 current support that become an arrearage after the date the 15 default determination was made, shall be a lien against all 16 personal property, including after-acquired property, of the 17obligor Am.that is situated in this state.

The lien may be filed with the county recorder in each county of the state in which the personal property is located.

The amount of the arrearage due under the support order determined to be in default and any amounts due for current support that become an arrearage after the date the default determination was made, shall be a lien against real property, including after-acquired property, of the obligor after the lien is filed with a county recorder of this state in which the real property is located.

A lien may be filed with the county recorder in each county of the state in which Sub.

101 Page136th 2G.A. As Passed by the Senate obligor that is situated in this state.

Thereal lienproperty may be filed 18 with the county recorder in each county of the stateobligor in which 19 the personal property is located.

TheAny amountlien offiled the arrearage 20 due under thethis supportsection ordershall determinedinclude to be in default and any 21 amounts due for current support that become an arrearage after 22 the datelast theknown defaultaddress determination was made, shall be a lien 23 against real property, including after-acquired property, of the 24obligor, obligorwithout afterfurther theinquiry lienor isinvestigation, filedthat withis not a countypost recorderoffice ofbox. this 25 state in which the real property is located.

AIn lienrecording may be filed 26 with the countylien, recorderif inregistered eachland countyis ofinvolved, the statecounty inrecorder whichshall 27take realall propertynecessary ofaction therequired obligorby isChapter located.5309.

Any lien filed under 28 this section shall include the last known address of the 29 obligor, without further inquiry or investigation, that is not a 30 post office box.

In recording the lien, if registered land is 31 involved, the county recorder shall take all necessary action 32 required by Chapter 5309.

The county 33 recorder may be compensated for liens filed under this section 34 pursuant to the development of unit costs that are reimbursed 35 under the provider contract entered into pursuant to Title IV-D 36 of the "Social Security Act," 88 Stat.

37 651, as amended.

38 Sec.

If any employer fails to comply with section 39 4123.35 of the Revised Code in accordance with the rules of the 40 administrator of workers' compensation, the administrator shall 41 file with the county recorder of any counties in which the 42 employer's property is located, its a certificate of containing 43 the employer's name, last known address, and the amount of 44 premium due from the employer, and that amount shall be a lien 45 from the date of filing against the real property and personal 46 property of the employer within the county in which the 47 certificate is filed.

The county recorder shall record and index 48the Am.certificate in the official record.

S.The county recorder shall make no charge for the services provided by this section to be performed by the county recorder.

B.Sec.

No.

101 Page 3 As Passed by the Senate the certificate in the official record.

The county recorder 49 shall make no charge for the services provided by this section 50 to be performed by the county recorder.

51 Sec.

(A) Contributions shall accrue and become 52 payable by each employer for each calendar year or other period 53 as prescribed by this chapter.

Such contributions become due and 54 shall be paid by each employer to the director of job and family 55 services for the unemployment compensation fund in accordance 56 with such regulations as the director prescribes, and shall not 57 be deducted, in whole or in part, from the remuneration of 58 individuals in the employer's employ.

59 In the payment of any contributions, a fractional part of 60 a dollar may be disregarded unless it amounts to fifty cents or 61 more, in which case it may be increased to the next higher 62 dollar.

63 (B)(1) Any contributioncontribution, or payment in lieu of 64 contribution, interest, forfeiture, or fine due from an employer on or before December 31, 652025, 1992, shall, if not paid when due, bear interest at the annual rate of 66fourteen ten per cent percompounded annum.monthly on the aggregate receivable balance due.

In such computation any fraction of a 67 month shall be considered as a full month.

68 (2) Any contribution, payment in lieu of contribution, 69 interest, forfeiture, or fine due from an employer on or after 70 January 1, 1993,2026, shall, if not paid when due, bear interest at 71 the annualinterest rate ofestablished fourteenby perthe centstate compoundedtax monthlycommissioner onpursuant to section 5703.47 of the 72Revised aggregateCode, receivablenot balanceexceeding due.fifteen per cent.

In such computation any 73 fraction of a month shall be considered as a full month.

74 (C) The director may waive the interest assessed under 75 division (B)(2)(B) of this section if the employer meets all of the 76 following conditions within thirty days after the date the 77director Am.mails or delivers the notice of assessment of interest:

(1) Provides to the director a written request for a waiver of interest clearly demonstrating that the employer's failure to timely pay contributions, payments in lieu of contributions, interest, forfeiture, and fines was a result of circumstances beyond the control of the employer or the employer's agent, except that negligence on the part of the employer or the employer's agent shall Sub.

101 Page136th 4G.A. As Passed by the Senate director mails or delivers the notice of assessment of interest:

78 (1) Provides to the director a written request for a 79 waiver of interest clearly demonstrating that the employer's 80 failure to timely pay contributions, payments in lieu of 81 contributions, interest, forfeiture, and fines was a result of 82 circumstances beyond the control of the employer or the 83 employer's agent, except that negligence on the part of the 84 employer or the employer's agent shall not be considered beyond 85 the control of the employer or the employer's agent;

86 (2) Furnishes to the director all quarterly reports 87 required under section 4141.20 of the Revised Code;

88 (3) Pays in full all contributions, payments in lieu of 89 contributions, interest, forfeiture, and fines for each quarter 90 for which such payments are due.

91 The director shall deny an employer's request for a waiver 92 of interest after finding that the employer's failure to timely 93 furnish reports or make payments as required under this chapter 94 was due to an attempt to evade payment.

95 (D) Any contribution, interest, forfeiture, or fine 96 required to be paid under this chapter by any employer shall, if 97 not paid when due, become a lien upon the real and personal 98 property of such employer.

Upon failure of such employer to pay 99 the contributions, interest, forfeiture, or fine required to be 100 paid under this chapter, the director shall file notice of such 101 lien, containing the employer's name and last known address, for 102 which there shall be no charge, in the office of the county 103 recorder of the county in which it is ascertained that such 104 employer owns real estate or personal property.

The director 105 shall notify the employer by mail of the lien.

The absence of 106proof Am.that the notice was sent does not affect the validity of the lien.

Such lien shall not be valid as against the claim of any mortgagee, pledgee, purchaser, judgment creditor, or other lienholder of record at the time such notice is filed.

If the employer acquires real or personal property after notice of lien is filed, such lien shall not be valid as against the claim of any mortgagee, pledgee, subsequent bona fide purchaser for value, judgment creditor, or other lienholder of record to such after-acquired property, unless the notice of lien is refiled after such property was acquired by the employer and before the competing lien attached to such after-acquired property or before the conveyance to such subsequent bona fide purchaser for value.

Such a notice shall be recorded in the county recorder's official records and indexed in the direct and reverse indexes under the name of the employer.

When such unpaid contributions, interest, forfeiture, or fines have been paid, the employer may record with the county recorder of the county in which such notice of lien has been filed and recorded, notice of such payment, and the notice of payment shall be recorded in the county recorder's official records and indexed in the direct and reverse indexes.

For recording the notice of payment, the county recorder shall charge and receive from the employer a base fee of two dollars for services and a housing trust fund fee of two dollars pursuant to section 317.36 of the Revised Code.

(E) Notwithstanding other provisions in this section, the director may reduce, in whole or in part, the amount of interest, forfeiture, or fines required to be paid under this chapter if the director determines that the reduction is in the best interest of the unemployment compensation fund.

(F) Assessment of contributions shall not be made after four years from the date on which such contributions became payable, and no action in court for the collection of contributions without assessment of such contributions shall be begun after the expiration of five years from the date such Sub.

101 Page136th 5G.A. As Passed by the Senate proof that the notice was sent does not affect the validity of 107 the lien.

Suchcontributions lienbecame shallpayable. not be valid as against the claim of 108 any mortgagee, pledgee, purchaser, judgment creditor, or other 109 lienholder of record at the time such notice is filed.

110In Ifcase theof employera acquiresfalse real or personalfraudulent propertyreport afteror 111 notice of liena iswillful filed,attempt suchin lien shall not be valid as against 112 the claim of any mortgagee,manner pledgee,to subsequentevade bonacontributions, fidesuch 113contributions purchasermay forbe value,assessed judgment creditor, or othera lienholderproceeding ofin 114court recordfor to such after-acquired property, unless the noticecollection of 115 lien is refiled after such propertycontributions wasmay acquiredbe bybegun thewithout employerassessment 116at andany beforetime. the competing lien attached to such after-acquired 117 property or before the conveyance to such subsequent bona fide 118 purchaser for value.

119When Suchthe aassessment noticeof shallcontributions behas recordedbeen inmade thewithin countysuch recorder'sfour-year 120period officialprovided, recordsaction andin indexedcourt into thecollect directsuch andcontributions reversemay indexesbe 121begun underwithin, thebut namenot oflater thethan, employer.six years after such assessment.

When(G) suchIn unpaidthe contributions,event 122of interest,a forfeiture,distribution orof finesan haveemployer's beenassets, paid,pursuant theto employeran mayorder 123of recordany withcourt under the countylaw recorder of thethis countystate, inincluding whichany suchreceivership, 124assignment noticefor benefit of liencreditors, hasadjudicated beeninsolvency, filedor andsimilar recorded,proceedings, noticecontributions, ofinterest, suchforfeiture, 125or payment,fine andthen or thereafter due have the noticesame ofpriority paymentas shallprovided beby recordedlaw infor the 126payment countyof recorder'staxes officialdue recordsthe state and indexedshall be paid out of the trust fund in the directsame andmanner 127as reverseprovided indexes.for other claims for unpaid taxes due the state.

For(H) recordingIf the noticeattorney ofgeneral payment,finds theafter countyinvestigation 128that recorderany shallclaim chargefor anddelinquent receivecontributions, frominterest, theforfeitures, employeror afines baseowing feeto 129the ofdirector twois dollarsuncollectible, forin serviceswhole andor ain housingpart, trustthe fundattorney feegeneral ofshall tworecommend 130to dollarsthe pursuantdirector tothe sectioncancellation 317.36 of thesuch Revisedclaim Code.or any part thereof.

131The (E) Notwithstanding other provisions in this section, the 132 director may reduce,thereupon ineffect wholesuch orcancellation. in part, the amount of 133 interest, forfeiture, or fines required to be paid under this 134 chapter if the director determines that the reduction is in the 135 best interest of the unemployment compensation fund.

136Sec. Am.

S.

B.

No.

101 Page 6 As Passed by the Senate (F) Assessment of contributions shall not be made after 137 four years from the date on which such contributions became 138 payable, and no action in court for the collection of 139 contributions without assessment of such contributions shall be 140 begun after the expiration of five years from the date such 141 contributions became payable.

In case of a false or fraudulent 142 report or of a willful attempt in any manner to evade 143 contributions, such contributions may be assessed or a 144 proceeding in court for the collection of such contributions may 145 be begun without assessment at any time.

When the assessment of 146 contributions has been made within such four-year period 147 provided, action in court to collect such contributions may be 148 begun within, but not later than, six years after such 149 assessment.

150 (G) In the event of a distribution of an employer's 151 assets, pursuant to an order of any court under the law of this 152 state, including any receivership, assignment for benefit of 153 creditors, adjudicated insolvency, or similar proceedings, 154 contributions, interest, forfeiture, or fine then or thereafter 155 due have the same priority as provided by law for the payment of 156 taxes due the state and shall be paid out of the trust fund in 157 the same manner as provided for other claims for unpaid taxes 158 due the state.

159 (H) If the attorney general finds after investigation that 160 any claim for delinquent contributions, interest, forfeitures, 161 or fines owing to the director is uncollectible, in whole or in 162 part, the attorney general shall recommend to the director the 163 cancellation of such claim or any part thereof.

The director may 164 thereupon effect such cancellation.

165 Sec.

No instrument conveying real property, or 166any Am.interest in real property, and of record in the office of the county recorder of the county within this state in which that real property is situated shall be considered defective nor shall the validity of that conveyance be affected because of any of the following:

(A) The dower interest of the spouse of any grantor was not specifically released, but that spouse executed the instrument in the manner provided in section 5301.01 of the Revised Code.

(B) The officer taking the acknowledgment of the instrument having an official seal did not affix that seal to the certificate of acknowledgment.

(C) The certificate of acknowledgment is not on the same sheet of paper as the instrument.

(D) The executor, administrator, guardian, assignee, attorney in fact, or trustee making the instrument signed or acknowledged the same individually instead of in a representative or official capacity.

(E)(1) The grantor or grantee of the instrument is a trust rather than the trustee or trustees of the trust if the trust named as grantor or grantee has been duly created under the laws of the state of its existence at the time of the conveyance and a memorandum of trust that complies with section 5301.255 of the Revised Code and contains a description of the real property conveyed by that instrument is recorded in the office of the county recorder in which the instrument of conveyance is recorded.

Upon compliance with division (E)(1) of this section, a conveyance to or from a trust shall be considered to be a conveyance to or from the trustee or trustees of the trust in furtherance of the manifest intention of the parties.

(2) Except as otherwise provided in division (E)(2) of this section, division (E)(1) of this section shall be given retroactive effect to the fullest extent permitted under section 28 of Article II, Ohio Constitution.

Division (E) of this section shall not be given retroactive or curative effect if to Sub.

101 Page136th 7G.A. As Passed by the Senate any interest in real property, and of record in the office of 167 the county recorder of the county within this state in which 168 that real property is situated shall be considered defective nor 169 shall the validity of that conveyance be affected because of any 170 of the following:

171do (A)so Thewould dowerinvalidate interestor ofsupersede theany spouseinstrument ofthat conveys real property, or any grantorinterest wasin 172the notreal specificallyproperty, released,recorded butin thatthe spouseoffice executedof the 173county instrumentrecorder in which that real property is situated prior to the mannerdate providedof inrecording sectionof 5301.01a curative memorandum of thetrust 174or RevisedMarch Code.22, 2012, whichever event occurs later.

175(F) (B)A Thememorandum officerof takingunderstanding theor acknowledgmentother instrument complying with division (A) of section 5301.255 of the 176Revised Code is not recorded as required by that section, so long as the instrument havingfrom ana officialtrustee sealor didtrust notas affixgrantor, thatconveying sealor toencumbering 177any interest in the certificatereal property has been of acknowledgment.record for more than four years.

178Sec. (C) The certificate of acknowledgment is not on the same 179 sheet of paper as the instrument.

180 (D) The executor, administrator, guardian, assignee, 181 attorney in fact, or trustee making the instrument signed or 182 acknowledged the same individually instead of in a 183 representative or official capacity.

184 (E)(1) The grantor or grantee of the instrument is a trust 185 rather than the trustee or trustees of the trust if the trust 186 named as grantor or grantee has been duly created under the laws 187 of the state of its existence at the time of the conveyance and 188 a memorandum of trust that complies with section 5301.255 of the 189 Revised Code and contains a description of the real property 190 conveyed by that instrument is recorded in the office of the 191 county recorder in which the instrument of conveyance is 192 recorded.

Upon compliance with division (E)(1) of this section, 193 a conveyance to or from a trust shall be considered to be a 194 conveyance to or from the trustee or trustees of the trust in 195 Am.

S.

B.

No.

101 Page 8 As Passed by the Senate furtherance of the manifest intention of the parties.

196 (2) Except as otherwise provided in division (E)(2) of 197 this section, division (E)(1) of this section shall be given 198 retroactive effect to the fullest extent permitted under section 199 of Article II, Ohio Constitution.

Division (E) of this 200 section shall not be given retroactive or curative effect if to 201 do so would invalidate or supersede any instrument that conveys 202 real property, or any interest in the real property, recorded in 203 the office of the county recorder in which that real property is 204 situated prior to the date of recording of a curative memorandum 205 of trust or March 22, 2012, whichever event occurs later.

206 (F) A memorandum of understanding or other instrument 207 complying with division (A) of section 5301.255 of the Revised 208 Code is not recorded as required by that section, so long as the 209 instrument from a trustee or trust as grantor, conveying or 210 encumbering any interest in the real property has been of record 211 for more than four years.

212 Sec.

(A) A memorandum of trust or other 213 instrument that satisfies both of the following may shall be 214 presented for recordation of record when any interest in real 215 property is conveyed by or to the trustee of a disclosed trust, 216 and in circumstances other than the conveyance of real property 217 may be presented, in the office of the county recorder of any 218 county in which real property that is subject to the trust is 219 located:

220 (1) The memorandum instrument shall be executed by the 221 trustee of the trust and acknowledged by the trustee of the 222 trust in accordance with section 5301.01 of the Revised Code.

223 (2) The memorandum instrument shall state all of the 224following: Am.

(a) The name and address of the trustee of the trust;

(b) The date of execution of the trust;

(c) The powers specified in the trust relative to the acquisition, sale, or encumbering of real property by the trustee or the conveyance of real property by the trustee, and any restrictions upon those powers.

(B) A memorandum of trust An instrument that satisfies divisions (A)(1) and (2) of this section also may set forth the substance or actual text of provisions of the trust that are not described in those divisions.

(C) A memorandum of trust An instrument that satisfies divisions (A)(1) and (2) of this section shall constitute notice only of the information contained in it.

(D) Upon the presentation for recordation of a memorandum of trust an instrument that satisfies divisions (A)(1) and (2) of this section and the payment of the requisite fee prescribed in section 317.32 of the Revised Code, a county recorder shall record either:

(1) Record the memorandum of trust instrument in the official records described in division (A)(17) of section 317.08 of the Revised Code, if the memorandum of trust instrument describes specific real property, or ;

(2) Record the instrument in the official records described in division (A)(23) of that section 317.08 of the Revised Code, if the memorandum of trust instrument does not describe specific real property.

Sec.

5301.75.

As used in sections 5301.75 to 5301.78 of the Revised Code:

(A) "Consumer" means an individual that receives services from a service provider.

(B) "Major home system" includes plumbing, heating, ventilation, air conditioning, and Sub.

101 Page136th 9G.A. As Passed by the Senate following:

225electrical (a)wiring. The name and address of the trustee of the trust;

226(C) (b)"Residential Thereal dateestate" ofmeans executionreal ofproperty thelocated trust;in this state that is used primarily for personal, family, or household purposes and is improved by one to four dwelling units.

227(D) (c)"Service Theagreement" powersmeans specifieda incontract theunder trustwhich relativea toperson theagrees 228to acquisition,provide sale,services orin encumberingconnection ofwith real property by the 229maintenance, trusteepurchase, or thesale conveyance of residential real propertyestate. by the trustee, and 230 any restrictions upon those powers.

231(E) (B)"Service Aprovider" memorandummeans ofa trustperson An instrument that satisfiesprovides 232services divisionsto (A)(1)another andperson. (2) of this section also may set forth the 233 substance or actual text of provisions of the trust that are not 234 described in those divisions.

235(F) (C)"Unfair Aservice memorandumagreement" ofmeans trustan Anagreement instrument that satisfiesis 236void divisionsand (A)(1)unenforceable andunder (2)division (B) of this section shall5301.76 constitute notice 237 only of the informationRevised containedCode. in it.

238Sec. (D) Upon the presentation for recordation of a memorandum 239 of trust an instrument that satisfies divisions (A)(1) and (2) 240 of this section and the payment of the requisite fee prescribed 241 in section 317.32 of the Revised Code, a county recorder shall 242 record either:

2435301.76. (1) Record the memorandum of trust instrument in the 244 official records described in division (A)(17) of section 317.08 245 of the Revised Code, if the memorandum of trust instrument 246 describes specific real property, or ;

247(A) (2)Subject Recordto thedivision instrument(C) inof thethis officialsection, recordson 248and describedafter inthe divisioneffective (A)(23)date of thatthis sectionsection, 317.08no ofservice theprovider 249shall Revisedenter Code,into, ifamend, theor memorandumrenew ofa trustservice instrumentagreement doeswith nota 250consumer describeif specificboth realof property.the following apply:

251(1) Sec.The service subject to the agreement is not to be performed within one year after the date the parties enter into the agreement.

5719.04.(2) The service agreement has any of the following characteristics:

(A)(a) ImmediatelyThe afterservice eachagreement settlementpurports 252to Am.run with the land or to be binding on future owners of interests in the residential real estate.

(b) The service agreement allows for assignment of the right to provide the service subject to the agreement without notice to and consent of the owner of the residential real estate.

(c) The service agreement purports to create a lien, encumbrance, or other security interest in the residential real estate.

(B) Subject to division (C) of this section, an unfair service agreement described under division (A) of this section that is entered into, amended, or renewed on or after the effective date of this section is void and unenforceable.

(C) Sections 5301.75 to 5301.78 of the Revised Code do not apply to any of the following:

(1) A home warranty or similar product that covers the cost of maintenance of a major home system for a fixed period;

(2) An insurance contract;

(3) An option to purchase or right of refusal;

(4) A declaration created in the formation of a planned community, as defined in section 5312.01 of the Revised Code, or a condominium development, as defined in section 5311.01 of the Revised Code, or any amendment to such a declaration;

(5) A maintenance or repair agreement entered by an owners association, as defined by section 5312.01 of the Revised Code, or a unit owners association, as defined by section 5311.01 of the Revised Code;

(6) A mortgage loan or a commitment to make or receive a mortgage loan;

(7) A security agreement made pursuant to Chapter 1309.

or 1310.

of the Revised Code relating to the sale or rental of personal property or fixtures;

(8) Water, sewer, electrical, telephone, cable, or other regulated utility service providers.

Sub.

101 Page136th 10G.A. As Passed by the Senate required by division (D) of section 321.24 of the Revised Code, 253 the county auditor shall make a tax list and duplicates thereof 254 of all general personal and classified property taxes remaining 255 unpaid, as shown by the county treasurer's books and the list of 256 taxes returned as delinquent by the treasurer to the auditor at 257 such settlement.

The(D) countyA auditorviolation shallof alsodivision include(A) inof suchthis 258section listis allan taxesunfair assessed by the tax commissioner pursuant to law 259 which were not charged upon the tax lists and duplicatesdeceptive onact 260or whichpractice suchin settlementsviolation wereof made nor previously charged upon a 261 delinquent tax list and duplicates pursuant to this section, but 262 the auditor shall not include taxes specifically excepted from 263 collection pursuant to section 5711.321345.02 of the Revised Code.

SuchAll 264powers tax list and duplicatesremedies shallavailable containto the nameattorney ofgeneral theto personenforce 265sections charged,1345.01 theto last1345.13 known address of the personRevised charged,Code andare theavailable 266to amount of such taxes, and the penalty,attorney due and unpaid, and shall 267 set forth separately the amount charged or chargeable on the 268 general andto onenforce thethis classifiedsection. list and duplicate.

The(E) auditorNothing 269in shallthis deliversection oneshall suchbe duplicateconstrued to theinterfere treasurerwith onany theprovision first 270 day of December,Chapter annually.1311.

Upon receipt of the duplicateRevised theCode 271concerning treasurermechanics' mayliens. prepare and mail tax bills to all persons charged 272 with such delinquent taxes.

EachSec. bill shall include a notice 273 that the interest charge prescribed by section 5719.041 of the 274 Revised Code has begun to accrue.

2755301.77. The auditor shall cause a copy of the delinquent personal 276 and classified property tax list and duplicate provided for in 277 this division to be published twice within sixty days after 278 delivery of such duplicate to the treasurer in a newspaper of 279 general circulation in the county.

The(A) newspaperNo person shall meetrecord theor 280cause requirementsto ofbe sectionrecorded 7.12in this state an unfair service agreement or a notice or memorandum of thean Revisedunfair Code.service agreement.

The(B) auditorA 281county mayrecorder publishshall thenot taxaccept listfor onrecording an unfair service agreement or a preprintednotice insertor inmemorandum theof 282an newspaper.unfair service agreement.

The(C) costIf an unfair service agreement or a notice or memorandum of thean secondunfair publicationservice agreement is recorded in violation of this section, it does not provide actual or constructive notice against an otherwise bona fide purchaser of the listresidential shallreal 283estate Am.or any other individual or entity that may obtain an interest in the residential real estate.

Sec.

5301.78.

(A)(1) If an unfair service agreement or a notice or memorandum of an unfair service agreement is recorded in this state in violation of section 5301.77 of the Revised Code, any party with an interest in the residential real estate that is the subject of that agreement may commence a civil action in a court of competent jurisdiction in the county in which the agreement, notice, or memorandum is recorded.

(2) If the court determines that the recorded instrument is an unfair service agreement or a notice or memorandum of an unfair service agreement, the court shall do both of the following:

(a) Issue a judgment declaring the service agreement, notice, or memorandum to be unenforceable;

(b) Award to any party with an interest in the residential real estate that is the subject of that agreement all of the following:

(i) Actual economic damages;

(ii) Court costs and fees;

(iii) Reasonable attorney's fees.

(B) When an unfair service agreement or notice or memorandum of an unfair service agreement is declared unenforceable by a judgment under division (A)(2)(a) of this section, any party with an interest in the residential real estate may obtain a certified copy of the judgment declaring the service agreement, notice, or memorandum to be unenforceable and present the certified copy of the judgment to the county recorder's office for recording within the chain of title to the property.

Sec.

5301.99.

(A) Any individual, corporation, or other business entity that violates section 5301.254 of the Revised Code shall be fined not less than five thousand dollars nor more than an amount equal to twenty-five percent of the market value of the real property or mineral or mining rights about which information must be filed with the secretary of state pursuant to section 5301.254 Sub.

101 Page136th 11G.A. As Passed by the Senate not exceed three-fourths of the cost of the first publication of 284 the list.

285 Before such publication, the auditor shall cause a display 286 notice of the forthcomingRevised publicationCode. of such delinquent 287 personal and classified property tax list to be inserted once a 288 week for two consecutive weeks in a newspaper of general 289 circulation in the county.

Copy(B) forWhoever suchviolates displaysection notice5301.61 shallof be 290 furnished by the auditorRevised toCode theis newspaperguilty selectedof toa publishmisdemeanor 291 such delinquent tax lists simultaneously with the delivery of 292 the duplicatefirst todegree. the treasurer.

Publication(C) ofWhoever theviolates delinquentdivision 293(A) listsof maysection be5301.77 madeof bythe aRevised newspaperCode in installments, provided that 294 complete publication thereof is madeguilty twiceof duringa saidmisdemeanor sixty-dayof 295the period.second degree.

296Sec. The office of the county treasurer shall be kept open to 297 receive the payment of delinquent general and classified 298 property taxes from the day of delivery of the duplicate thereof 299 until the final publication of the delinquent tax list.

The5719.04. name 300 of any taxpayer who, prior to seven days before either the first 301 or second publication of said list, pays such taxes in full or 302 enters into a delinquent tax contract to pay such taxes in 303 installments pursuant to section 5719.05 of the Revised Code 304 shall be stricken from such list, and the taxpayer's name shall 305 not be included in the list for that publication.

306(A) TheImmediately otherafter sucheach duplicate,settlement fromrequired whichby shalldivision first(D) beof 307section eliminated321.24 the names of personsthe whoseRevised totalCode, liabilitythe forcounty taxesauditor 308shall andmake penaltya istax lesslist thanand oneduplicates hundredthereof dollars,of shallall begeneral filedpersonal byand 309classified theproperty auditortaxes onremaining theunpaid, firstas dayshown ofby December, annually, in the 310 office of the county recorder,treasurer's books and the samelist shall constitute a 311 notice of lientaxes andreturned operate as ofdelinquent by the datetreasurer ofto delivery as a lien 312 on the landsauditor andat tenements,such vestedsettlement. legal interests therein, and 313 Am.

The county auditor shall also include in such list all taxes assessed by the tax commissioner pursuant to law which were not charged upon the tax lists and duplicates on which such settlements were made nor previously charged upon a delinquent tax list and duplicates pursuant to this section, but the auditor shall not include taxes specifically excepted from collection pursuant to section 5711.32 of the Revised Code.

Such tax list and duplicates shall contain the name of the person charged, the last known address of the person charged, and the amount of such taxes, and the penalty, due and unpaid, and shall set forth separately the amount charged or chargeable on the general and on the classified list and duplicate.

The auditor shall deliver one such duplicate to the treasurer on the first day of December, annually.

Upon receipt of the duplicate the treasurer may prepare and mail tax bills to all persons charged with such delinquent taxes.

Each bill shall include a notice that the interest charge prescribed by section 5719.041 of the Revised Code has begun to accrue.

The auditor shall cause a copy of the delinquent personal and classified property tax list and duplicate provided for in this division to be published twice within sixty days after delivery of such duplicate to the treasurer in a newspaper of general circulation in the county.

The newspaper shall meet the requirements of section 7.12 of the Revised Code.

The auditor may publish the tax list on a preprinted insert in the newspaper.

The cost of the second publication of the list shall not exceed three-fourths of the cost of the first publication of the list.

Before such publication, the auditor shall cause a display notice of the forthcoming publication of such delinquent personal and classified property tax list to be inserted once a week for two consecutive weeks in a newspaper of general circulation in the county.

Copy for such display notice shall be furnished by the auditor to the newspaper selected to publish such delinquent tax lists simultaneously with the delivery of the duplicate to the treasurer.

Publication of the delinquent lists may be made by a newspaper in installments, provided that complete publication thereof is made twice during said sixty-day period.

The office of the county treasurer shall be kept open to receive the payment of delinquent general and classified property taxes from the day of delivery of the duplicate thereof until the final publication of the delinquent tax list.

The name of any taxpayer who, prior to seven days before either the first or second publication of said list, pays such taxes in full or enters into a delinquent tax contract to pay such taxes in installments pursuant to section 5719.05 of the Revised Code shall be Sub.

101 Page136th 12G.A. As Passed by the Senate permanent leasehold estates of each person named therein having 314 such real estate in such county.

Suchstricken noticefrom ofsuch lienlist, and suchthe 315taxpayer's lienname shall not be validincluded asin against any mortgagee, pledgee, 316 purchaser, or judgment creditor whose rights have attached prior 317 to the datelist offor suchthat delivery.publication.

SuchThe duplicateother such duplicate, from which shall first be kepteliminated the names of persons whose total liability for taxes and penalty is less than one hundred dollars, shall be filed by 318the auditor on the countyfirst recorderday of December, annually, in the officialoffice records,of the county recorder, and indexedthe undersame 319shall constitute a notice of lien and operate as of the namedate of delivery as a lien on the lands and tenements, vested legal interests therein, and permanent leasehold estates of each person chargednamed withtherein having such tax.real estate in such county.

NoSuch feenotice of lien and such lien shall not be 320valid chargedas byagainst theany countymortgagee, recorderpledgee, forpurchaser, theor servicesjudgment requiredcreditor underwhose 321rights thishave section.attached prior to the date of such delivery.

322Such Theduplicate auditor shall addbe tokept the tax list made pursuant to 323 this section all such taxes omitted in a previous year when 324 assessed by the auditorcounty orrecorder finallyin assessed by the taxofficial 325records, commissioner pursuant to law, and byindexed properunder certificates cause 326 the samename to be added to the treasurer's delinquent tax duplicate 327 provided for in this section, and, in proper cases, file notice 328 of the lienperson charged with thesuch recorder,tax. as provided in this section.

329No Iffee theshall authority making any assessment believes that the 330 collection of such taxes will be jeopardizedcharged by delay, such 331 assessing authority shall so certify on the assessmentcounty 332recorder certificatefor thereof, and the auditorservices shallrequired includeunder athis certificatesection. 333 of such jeopardy in the certificate given by the auditor to the 334 treasurer.

InThe suchauditor event,shall theadd treasurerto shallthe proceedtax 335list immediatelymade pursuant to collectthis section all such taxes,taxes andomitted toin enforcea theprevious collectionyear 336when thereofassessed by anythe meansauditor providedor finally assessed by the tax commissioner pursuant to law, and by proper certificates cause the treasurersame mayto notbe 337added acceptto athe tendertreasurer's ofdelinquent anytax partduplicate provided for in this section, and, in proper cases, file notice of suchthe taxes;lien with the recorder, as provided in this section.

butIf the personauthority ormaking theany 338assessment representativesbelieves ofthat the personcollection againstof whom such assessmenttaxes iswill 339be madejeopardized may,by indelay, thesuch eventassessing ofauthority anshall appealso tocertify on the taxassessment commissionercertificate 340thereof, therefrom,and obtain a stay of collection of the wholeauditor orshall anyinclude parta 341certificate of the amount of such assessmentjeopardy byin filing with the treasurercertificate agiven 342by bond in an amount not exceeding double the amountauditor as to which 343 the staytreasurer. is desired, with such surety as the treasurer deems 344 Am.

In such event, the treasurer shall proceed immediately to collect such taxes, and to enforce the collection thereof by any means provided by law, and the treasurer may not accept a tender of any part of such taxes;

but the person or the representatives of the person against whom such assessment is made may, in the event of an appeal to the tax commissioner therefrom, obtain a stay of collection of the whole or any part of the amount of such assessment by filing with the treasurer a bond in an amount not exceeding double the amount as to which the stay is desired, with such surety as the treasurer deems necessary, conditioned upon the payment of the amount determined to be due by the decision of the commissioner which has become final, and further conditioned that if an appeal is not filed within the period provided by law, the amount of collection which is stayed by the bond will be paid on notice and demand of the treasurer at any time after the expiration of such period.

The taxpayer may waive such stay as to the whole or any part of the amount covered by the bond, and if as the result of such waiver any part of the amount covered by the bond is paid, then the bond shall be proportionately reduced on the request of the taxpayer.

(B) Immediately after each settlement required by division (D) of section 321.24 of the Revised Code, the auditor shall make a separate list and duplicate, prepared as prescribed in division (A) of this section, of all general personal and classified property taxes that remain unpaid but are excepted from collection pursuant to section 5711.32 of the Revised Code.

The duplicate of such list shall be delivered to the treasurer at the time of delivery of the delinquent personal and classified property tax duplicate.

Sub.

101 Page136th 13G.A. As Passed by the Senate necessary, conditioned upon the payment of the amount determined 345 to be due by the decision of the commissioner which has become 346 final, and further conditioned that if an appeal is not filed 347 within the period provided by law, the amount of collection 348 which is stayed by the bond will be paid on notice and demand of 349 the treasurer at any time after the expiration of such period.

350Sec. The taxpayer may waive such stay as to the whole or any part of 351 the amount covered by the bond, and if as the result of such 352 waiver any part of the amount covered by the bond is paid, then 353 the bond shall be proportionately reduced on the request of the 354 taxpayer.

355 (B) Immediately after each settlement required by division 356 (D) of section 321.24 of the Revised Code, the auditor shall 357 make a separate list and duplicate, prepared as prescribed in 358 division (A) of this section, of all general personal and 359 classified property taxes that remain unpaid but are excepted 360 from collection pursuant to section 5711.32 of the Revised Code.

361 The duplicate of such list shall be delivered to the treasurer 362 at the time of delivery of the delinquent personal and 363 classified property tax duplicate.

364 Sec.

(A) If any vendor collects the tax imposed 365 by or pursuant to section 5739.02, 5739.021, 5739.023, or 366 5739.026 of the Revised Code, and fails to remit the tax to the 367 state as prescribed, or on the sale of a motor vehicle, 368 watercraft, or outboard motor required to be titled, fails to 369 remit payment to a clerk of a court of common pleas as provided 370 in section 1548.06 or 4505.06 of the Revised Code, the vendor 371 shall be personally liable for any tax collected and not 372 remitted.

The tax commissioner may make an assessment against 373 such vendor based upon any information in the commissioner's 374 possession.

375If Am.any vendor fails to collect the tax or any consumer fails to pay the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code, on any transaction subject to the tax, the vendor or consumer shall be personally liable for the amount of the tax applicable to the transaction.

The commissioner may make an assessment against either the vendor or consumer, as the facts may require, based upon any information in the commissioner's possession.

An assessment against a vendor when the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code has not been collected or paid, shall not discharge the purchaser's or consumer's liability to reimburse the vendor for the tax applicable to such transaction.

An assessment issued against either, pursuant to this section, shall not be considered an election of remedies, nor a bar to an assessment against the other for the tax applicable to the same transaction, provided that no assessment shall be issued against any person for the tax due on a particular transaction if the tax on that transaction actually has been paid by another.

The commissioner may make an assessment against any vendor who fails to file a return or remit the proper amount of tax required by this chapter, or against any consumer who fails to pay the proper amount of tax required by this chapter.

When information in the possession of the commissioner indicates that the amount required to be collected or paid under this chapter is greater than the amount remitted by the vendor or paid by the consumer, the commissioner may audit a sample of the vendor's sales or the consumer's purchases for a representative period, to ascertain the per cent of exempt or taxable transactions or the effective tax rate and may issue an assessment based on the audit.

The commissioner shall make a good faith effort to reach agreement with the vendor or consumer in selecting a representative sample.

The commissioner may make an assessment, based on any information in the commissioner's possession, against any person who fails to file a return or remit the proper amount of tax required by section 5739.102 of the Revised Code.

The commissioner may issue an assessment on any transaction for which any tax imposed under this chapter or Chapter 5741.

of the Revised Code was due and unpaid on the date the vendor or consumer was informed by an agent of the tax commissioner of an investigation or audit.

If the vendor or consumer remits any payment of the tax for the period covered by the assessment after the vendor or consumer was informed of the investigation or audit, the payment shall be credited against Sub.

101 Page136th 14G.A. As Passed by the Senate If any vendor fails to collect the tax or any consumer 376 fails to pay the tax imposed by or pursuant to section 5739.02, 377 5739.021, 5739.023, or 5739.026 of the Revised Code, on any 378 transaction subject to the tax, the vendor or consumer shall be 379 personally liable for the amount of the tax applicable to the 380 transaction.

The commissioner may make an assessment against 381 either the vendoramount orof consumer, as the factsassessment. may require, based 382 upon any information in the commissioner's possession.

383The Ancommissioner assessmentshall againstgive a vendor when the taxparty imposedassessed bywritten ornotice 384 pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of 385 the Revisedassessment Codein has not been collected or paid, shall not 386 discharge the purchaser'smanner orprovided consumer'sin liabilitysection to5703.37 reimburseof 387 the vendorRevised forCode. the tax applicable to such transaction.

388With An assessment issued against either, pursuant to this 389 section, shall not be considered an election of remedies, nor a 390 bar to an assessment against the othernotice, for the taxcommissioner applicable to 391 the same transaction, provided that no assessment shall beprovide 392instructions issuedon againsthow anyto personpetition for thereassessment taxand duerequest on a particularhearing 393on transaction if the taxpetition. on that transaction actually has been 394 paid by another.

395(B) TheUnless the party assessed files with the commissioner maywithin makesixty andays after service of the notice of assessment againsta anywritten vendorpetition 396for whoreassessment, failssigned toby filethe aparty returnassessed or remitthat theparty's properauthorized amountagent having knowledge of taxthe 397facts, requiredthe byassessment thisbecomes chapter,final orand againstthe anyamount consumerof whothe failsassessment tois 398due payfrom the properparty amountassessed and payable to the treasurer of taxstate requiredand byremitted thisto chapter.the tax commissioner.

WhenThe 399petition informationshall inindicate the possessionobjections of the commissionerparty indicatesassessed, thatbut 400additional theobjections amountmay required to be collectedraised orin paidwriting underif thisreceived chapter 401 is greater than the amount remitted by the vendor or paid by the 402 consumer, the commissioner mayprior auditto a sample of the vendor'sdate 403shown saleson or the consumer'sfinal purchasesdetermination. for a representative period, 404 to ascertain the per cent of exempt or taxable transactions or 405 Am.

If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code.

(C) After an assessment becomes final, if any portion of the assessment remains unpaid, including accrued interest, a certified copy of the commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the place of business of the party assessed is located or the county in which the party assessed resides.

Such filing shall include the party's name and last known address.

If the party assessed maintains no place of business in this state and is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county.

Immediately upon the filing of the entry, the clerk shall enter a judgment for the state against the party assessed in the amount shown on the entry.

The judgment may be filed by the clerk in a loose-leaf book entitled "special judgments for state, county, and transit authority retail sales tax" or, if appropriate, "special judgments for resort area excise tax," and shall have the same effect as other judgments.

Execution shall issue upon the judgment upon the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment except as otherwise provided in this chapter.

If the assessment is not paid in its entirety within sixty days after the date the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until the assessment is paid or until it is certified to the attorney general for collection under section 131.02 of the Revised Code, whichever comes first.

If the unpaid portion of the assessment is certified to the attorney general for collection, the entire unpaid portion of the assessment shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety.

Interest shall be paid in the same manner as the tax and may be collected by issuing an assessment under this section.

(D) All money collected by the tax commissioner under this section shall be paid to the treasurer of state, and when paid shall be considered as revenue arising from the taxes imposed by or pursuant to sections 5739.01 to 5739.31 of the Revised Code.

Sub.

101 Page136th 15G.A. As Passed by the Senate the effective tax rate and may issue an assessment based on the 406 audit.

TheSec. commissioner shall make a good faith effort to reach 407 agreement with the vendor or consumer in selecting a 408 representative sample.

409 The commissioner may make an assessment, based on any 410 information in the commissioner's possession, against any person 411 who fails to file a return or remit the proper amount of tax 412 required by section 5739.102 of the Revised Code.

413 The commissioner may issue an assessment on any 414 transaction for which any tax imposed under this chapter or 415 Chapter 5741.

of the Revised Code was due and unpaid on the date 416 the vendor or consumer was informed by an agent of the tax 417 commissioner of an investigation or audit.

If the vendor or 418 consumer remits any payment of the tax for the period covered by 419 the assessment after the vendor or consumer was informed of the 420 investigation or audit, the payment shall be credited against 421 the amount of the assessment.

422 The commissioner shall give the party assessed written 423 notice of the assessment in the manner provided in section 424 5703.37 of the Revised Code.

With the notice, the commissioner 425 shall provide instructions on how to petition for reassessment 426 and request a hearing on the petition.

427 (B) Unless the party assessed files with the commissioner 428 within sixty days after service of the notice of assessment, 429 either personally or by certified mail, a written petition for 430 reassessment, signed by the party assessed or that party's 431 authorized agent having knowledge of the facts, the assessment 432 becomes final and the amount of the assessment is due from the 433 party assessed and payable to the treasurer of state and 434 remitted to the tax commissioner.

The petition shall indicate 435 Am.

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101 Page 16 As Passed by the Senate the objections of the party assessed, but additional objections 436 may be raised in writing if received by the commissioner prior 437 to the date shown on the final determination.

If the petition 438 has been properly filed, the commissioner shall proceed under 439 section 5703.60 of the Revised Code.

440 (C) After an assessment becomes final, if any portion of 441 the assessment remains unpaid, including accrued interest, a 442 certified copy of the commissioner's entry making the assessment 443 final may be filed in the office of the clerk of the court of 444 common pleas in the county in which the place of business of the 445 party assessed is located or the county in which the party 446 assessed resides.

Such filing shall include the party's name and 447 last known address.

If the party assessed maintains no place of 448 business in this state and is not a resident of this state, the 449 certified copy of the entry may be filed in the office of the 450 clerk of the court of common pleas of Franklin county.

451 Immediately upon the filing of the entry, the clerk shall 452 enter a judgment for the state against the party assessed in the 453 amount shown on the entry.

The judgment may be filed by the 454 clerk in a loose-leaf book entitled "special judgments for 455 state, county, and transit authority retail sales tax" or, if 456 appropriate, "special judgments for resort area excise tax," and 457 shall have the same effect as other judgments.

Execution shall 458 issue upon the judgment upon the request of the tax 459 commissioner, and all laws applicable to sales on execution 460 shall apply to sales made under the judgment except as otherwise 461 provided in this chapter.

462 If the assessment is not paid in its entirety within sixty 463 days after the date the assessment was issued, the portion of 464 the assessment consisting of tax due shall bear interest at the 465 Am.

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101 Page 17 As Passed by the Senate rate per annum prescribed by section 5703.47 of the Revised Code 466 from the day the tax commissioner issues the assessment until 467 the assessment is paid or until it is certified to the attorney 468 general for collection under section 131.02 of the Revised Code, 469 whichever comes first.

If the unpaid portion of the assessment 470 is certified to the attorney general for collection, the entire 471 unpaid portion of the assessment shall bear interest at the rate 472 per annum prescribed by section 5703.47 of the Revised Code from 473 the date of certification until the date it is paid in its 474 entirety.

Interest shall be paid in the same manner as the tax 475 and may be collected by issuing an assessment under this 476 section.

477 (D) All money collected by the tax commissioner under this 478 section shall be paid to the treasurer of state, and when paid 479 shall be considered as revenue arising from the taxes imposed by 480 or pursuant to sections 5739.01 to 5739.31 of the Revised Code.

481 Sec.

(A) If any employer collects the tax imposed 482 by section 5747.02 or under Chapter 5748.

of the Revised Code 483 and fails to remit the tax as required by law, or fails to 484 collect the tax, the employer is personally liable for any 485 amount collected that the employer fails to remit, or any amount 486 that the employer fails to collect.

If any taxpayer fails to 487 file a return or fails to pay the tax imposed by section 5747.02 488 or under Chapter 5748.

of the Revised Code, the taxpayer is 489 personally liable for the amount of the tax.

490 If any employer, taxpayer, qualifying entity, or electing 491 pass-through entity required to file a return under this chapter 492 fails to file the return within the time prescribed, files an 493 incorrect return, fails to remit the full amount of the taxes 494 due for the period covered by the return, or fails to remit any 495additional Am.tax due as a result of a reduction in the amount of the credit allowed under division (B) of section 5747.05 of the Revised Code together with interest on the additional tax within the time prescribed by that division, the tax commissioner may make an assessment against any person liable for any deficiency for the period for which the return is or taxes are due, based upon any information in the commissioner's possession.

An assessment issued against either the employer or the taxpayer pursuant to this section shall not be considered an election of remedies or a bar to an assessment against the other for failure to report or pay the same tax.

No assessment shall be issued against any person if the tax actually has been paid by another.

No assessment shall be made or issued against an employer, a taxpayer, a qualifying entity, or an electing pass-through entity more than four years after the final date the return subject to assessment was required to be filed or the date the return was filed, whichever is later.

However, the commissioner may assess any balance due as the result of a reduction in the credit allowed under division (B) of section 5747.05 of the Revised Code, including applicable penalty and interest, within four years of the date on which the taxpayer reports a change in either the portion of the taxpayer's adjusted gross income subjected to an income tax or tax measured by income in another state or the District of Columbia, or the amount of liability for an income tax or tax measured by income to another state or the District of Columbia, as required by division (B)(4) of section 5747.05 of the Revised Code.

Such time limits may be extended if both the employer, taxpayer, qualifying entity, or electing pass-through entity and the commissioner consent in writing to the extension or if an agreement waiving or extending the time limits has been entered into pursuant to section 122.171 of the Revised Code.

Any such extension shall extend the four-year time limit in division (B) of section 5747.11 of the Revised Code for the same period of time.

There shall be no bar or limit to an assessment against an employer for taxes withheld from employees and not remitted to the state, against an employer, a taxpayer, a qualifying entity, or an electing pass-through entity that fails to file a return subject to assessment as required by this chapter, or against an employer, a taxpayer, a qualifying entity, or an electing pass-through entity that files a fraudulent return.

The commissioner shall give the party assessed written notice of the assessment in the manner provided in section 5703.37 of the Revised Code.

With the notice, the commissioner shall Sub.

101 Page136th 18G.A. As Passed by the Senate additional tax due as a result of a reduction in the amount of 496 the credit allowed under division (B) of section 5747.05 of the 497 Revised Code together with interest on the additional tax within 498 the time prescribed by that division, the tax commissioner may 499 make an assessment against any person liable for any deficiency 500 for the period for which the return is or taxes are due, based 501 upon any information in the commissioner's possession.

502provide Aninstructions assessmenton issuedhow against either the employer or the 503 taxpayer pursuant to thispetition sectionfor shallreassessment notand berequest considered an 504 election of remedies or a barhearing toon an assessment against the otherpetition. 505 for failure to report or pay the same tax.

No(B) assessmentUnless shallthe 506party beassessed issuedfiles againstwith anythe persontax ifcommissioner within sixty days after service of the taxnotice actuallyof hasassessment beena paidwritten 507petition for reassessment, signed by another.the party assessed or that party's authorized agent having knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the party assessed to the commissioner with remittance made payable to the treasurer of state.

508The Nopetition assessment shall beindicate madethe orobjections issuedof againstthe anparty employer,assessed, 509but aadditional taxpayer,objections amay qualifyingbe entity,raised orin anwriting electingif pass-throughreceived 510by entity more than four years after the finalcommissioner dateprior the return 511 subject to assessment was required to be filed or the date theshown 512on returnthe wasfinal filed,determination. whichever is later.

However,If the commissionerpetition 513has maybeen assessproperly anyfiled, balance due as the resultcommissioner ofshall aproceed reduction in the 514 credit allowed under division (B) of section 5747.055703.60 of the 515 Revised Code, including applicable penalty and interest, within 516 four years of the date on which the taxpayer reports a change in 517 either the portion of the taxpayer's adjusted gross income 518 subjected to an income tax or tax measured by income in another 519 state or the District of Columbia, or the amount of liability 520 for an income tax or tax measured by income to another state or 521 the District of Columbia, as required by division (B)(4) of 522 section 5747.05 of the Revised Code.

Such(C) timeAfter limitsan mayassessment bebecomes 523final, extended if bothany portion of the employer,assessment taxpayer,remains qualifyingunpaid, entity,including oraccrued 524interest, electinga pass-throughcertified entitycopy andof the commissionertax consentcommissioner's entry making the assessment final may be filed in 525the writingoffice toof the extensionclerk of the court of common pleas in the county in which the employer's, taxpayer's, qualifying entity's, or ifelecting anpass-through agreemententity's waivingplace of business is located or extendingthe 526county Am.in which the party assessed resides.

S.Such filing shall include the party's name and last known address.

B.If the party assessed is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county.

No.Immediately upon the filing of the entry, the clerk shall enter a judgment against the party assessed in the amount shown on the entry.

101The Pagejudgment 19shall Asbe Passedfiled by the Senateclerk in one of two loose-leaf books, one entitled "special judgments for state and school district income taxes," and the timeother limitsentitled has"special beenjudgments enteredfor intoqualifying pursuantentity toand sectionelecting 527pass-through 122.171entity oftaxes." The judgment shall have the Revisedsame Code.effect as other judgments.

AnyExecution suchshall extensionissue shallupon extendthe judgment upon the 528request four-yearof timethe limittax incommissioner, divisionand (B)all oflaws sectionapplicable 5747.11to ofsales theon 529execution Revisedshall Codeapply forto thesales samemade periodunder ofthe time.judgment.

ThereIf shallthe beassessment nois barnot 530paid orin limitits toentirety anwithin assessmentsixty againstdays anafter employerthe forassessment taxeswas withheldissued, 531the fromportion employeesof andthe notassessment remittedconsisting toof thetax state,due againstshall anbear 532interest employer,at athe taxpayer,rate aper qualifyingannum entity,prescribed orby ansection electing5703.47 pass-of 533the throughRevised entityCode thatfrom failsthe today filethe atax returncommissioner subjectissues tothe assessment 534until asit requiredis bypaid this chapter, or againstuntil anit employer,is acertified taxpayer,to 535the aattorney qualifyinggeneral entity,for orcollection anunder electingsection pass-through131.02 entityof thatthe 536Revised filesCode, awhichever fraudulentcomes return.first.

537If Thethe commissionerunpaid shallportion giveof the partyassessment assessedis writtencertified 538to noticethe attorney general for collection, the entire unpaid portion of the assessment inshall bear interest at the mannerrate providedper inannum sectionprescribed 539by 5703.37section 5703.47 of the Revised Code.Code from the date of certification until the date it is paid in its entirety.

WithInterest theshall notice,be thepaid commissionerin 540the shallsame providemanner instructionsas onthe howtax toand petitionmay forbe reassessmentcollected 541by andthe requestissuance aof hearingan onassessment theunder petition.this section.

542(D) (B)All Unlessmoney thecollected partyunder assessedthis filessection withshall thebe taxconsidered 543as commissionerrevenue withinarising sixtyfrom days after service of the noticetaxes ofimposed 544 assessment, either personally or by certifiedthis mail,chapter a written 545 petition for reassessment, signed by the party assessed or thatChapter 5465733. party's authorized agent having knowledge of the facts, the 547 assessment becomes final, and the amount of the assessment is 548 due and payable from the party assessed to the commissioner with 549 remittance made payable to the treasurer of state.

The petition 550 shall indicate the objections of the party assessed, but 551 additional objections may be raised in writing if received by 552 the commissioner prior to the date shown on the final 553 determination.

If the petition has been properly filed, the 554 commissioner shall proceed under section 5703.60 of the Revised 555 Code.

556 Am.

S.

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No.

101 Page 20 As Passed by the Senate (C) After an assessment becomes final, if any portion of 557 the assessment remains unpaid, including accrued interest, a 558 certified copy of the tax commissioner's entry making the 559 assessment final may be filed in the office of the clerk of the 560 court of common pleas in the county in which the employer's, 561 taxpayer's, qualifying entity's, or electing pass-through 562 entity's place of business is located or the county in which the 563 party assessed resides.

Such filing shall include the party's 564 name and last known address.

If the party assessed is not a 565 resident of this state, the certified copy of the entry may be 566 filed in the office of the clerk of the court of common pleas of 567 Franklin county.

568 Immediately upon the filing of the entry, the clerk shall 569 enter a judgment against the party assessed in the amount shown 570 on the entry.

The judgment shall be filed by the clerk in one of 571 two loose-leaf books, one entitled "special judgments for state 572 and school district income taxes," and the other entitled 573 "special judgments for qualifying entity and electing pass- 574 through entity taxes." The judgment shall have the same effect 575 as other judgments.

Execution shall issue upon the judgment upon 576 the request of the tax commissioner, and all laws applicable to 577 sales on execution shall apply to sales made under the judgment.

578 If the assessment is not paid in its entirety within sixty 579 days after the assessment was issued, the portion of the 580 assessment consisting of tax due shall bear interest at the rate 581 per annum prescribed by section 5703.47 of the Revised Code from 582 the day the tax commissioner issues the assessment until it is 583 paid or until it is certified to the attorney general for 584 collection under section 131.02 of the Revised Code, whichever 585 comes first.

If the unpaid portion of the assessment is 586 certified to the attorney general for collection, the entire 587 Am.

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101 Page 21 As Passed by the Senate unpaid portion of the assessment shall bear interest at the rate 588 per annum prescribed by section 5703.47 of the Revised Code from 589 the date of certification until the date it is paid in its 590 entirety.

Interest shall be paid in the same manner as the tax 591 and may be collected by the issuance of an assessment under this 592 section.

593 (D) All money collected under this section shall be 594 considered as revenue arising from the taxes imposed by this 595 chapter or Chapter 5733.

of the Revised Code, as 596 appropriate.

597 (E) If the party assessed files a petition for 598 reassessment under division (B) of this section, the person, on 599 or before the last day the petition may be filed, shall pay the 600 assessed amount, including assessed interest and assessed 601 penalties, if any of the following conditions exists:

602 (1) The person files a tax return reporting Ohio adjusted 603 gross income, less the exemptions allowedSub. by section 5747.025 of 604 the Revised Code, in an amount less than one cent, and the 605 reported amount is not based on the computations required under 606 division (A) of section 5747.01 or section 5747.025 of the 607 Revised Code.

608 (2) The person files a tax return that the tax 609 commissioner determines to be incomplete, false, fraudulent, or 610 frivolous.

611 (3) The person fails to file a tax return, and the basis 612 for this failure is not either of the following:

613 (a) An assertion that the person has no nexus with this 614 state;

615 (b) The computations required under division (A) of 616 Am.

101 Page136th 22G.A. As Passed by the Senate section 5747.01 of the Revised Code or the application of 617 credits allowed under this chapter has the result that the 618 person's tax liability is less than one dollar and one cent.

619allowed (F)by Notwithstandingsection 5747.025 of the factRevised thatCode, ain petitionan foramount 620less reassessmentthan isone pending,cent, and the petitionerreported mayamount payis allnot orbased aon portionthe 621computations ofrequired theunder assessmentdivision that(A) isof thesection subject5747.01 or section 5747.025 of the petition.Revised Code.

(2) The 622person acceptancefiles of a paymenttax byreturn that the treasurertax ofcommissioner statedetermines doesto notbe 623incomplete, prejudicefalse, anyfraudulent, claimor forfrivolous. refund upon final determination of the 624 petition.

625(3) IfThe uponperson finalfails determination of the petition an error in 626 the assessment is corrected by the tax commissioner, upon 627 petition so filed or pursuant to file a decision of the board of tax 628return, appealsand or any court to which the determinationbasis orfor decisionthis hasfailure 629 been appealed, so that the amount due from the party assessed 630 under the corrected assessment is lessnot thaneither the portion paid, 631 there shall be issued to the petitioner or to the petitioner's 632 assigns or legal representative a refund in the amount of the 633following: overpayment as provided by section 5747.11 of the Revised Code, 634 with interest on that amount as provided by such section, 635 subject to section 5747.12 of the Revised Code.

636(a) Sec.An assertion that the person has no nexus with this state;

(b) The computations required under division (A) of section 5747.01 of the Revised Code or the application of credits allowed under this chapter has the result that the person's tax liability is less than one dollar and one cent.

(F) Notwithstanding the fact that a petition for reassessment is pending, the petitioner may pay all or a portion of the assessment that is the subject of the petition.

The acceptance of a payment by the treasurer of state does not prejudice any claim for refund upon final determination of the petition.

If upon final determination of the petition an error in the assessment is corrected by the tax commissioner, upon petition so filed or pursuant to a decision of the board of tax appeals or any court to which the determination or decision has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the portion paid, there shall be issued to the petitioner or to the petitioner's assigns or legal representative a refund in the amount of the overpayment as provided by section 5747.11 of the Revised Code, with interest on that amount as provided by such section, subject to section 5747.12 of the Revised Code.

Sec.

(A) If any severer required by this chapter 637 to make and file returns and pay the tax levied by section 638 5749.02 of the Revised Code, or any severer or owner liable for 639 the amounts due under section 1509.50 of the Revised Code, fails 640 to make such return or pay such tax or amounts, the tax 641 commissioner may make an assessment against the severer or owner 642 based upon any information in the commissioner's possession.

643 No assessment shall be made or issued against any severer 644 for any tax imposed by section 5749.02 of the Revised Code or 645 against any severer or owner for any amount due under section 6461509.50 Am.of the Revised Code more than four years after the return was due or was filed, whichever is later.

This section does not bar an assessment against a severer or owner who fails to file a return as required by this chapter, or who files a fraudulent return.

The commissioner shall give the party assessed written notice of such assessment in the manner provided in section 5703.37 of the Revised Code.

With the notice, the commissioner shall provide instructions on how to petition for reassessment and request a hearing on the petition.

(B) Unless the party assessed files with the commissioner within sixty days after service of the notice of assessment a written petition for reassessment signed by the party assessed or that party's authorized agent having knowledge of the facts, the assessment becomes final and the Sub.

101 Page136th 23G.A. As Passed by the Senate 1509.50 of the Revised Code more than four years after the 647 return was due or was filed, whichever is later.

Thisamount sectionof 648the does not bar an assessment againstis adue severerand orpayable ownerfrom whothe failsparty 649assessed to filethe atreasurer returnof asstate. required by this chapter, or who files a 650 fraudulent return.

651 The commissionerpetition shall giveindicate the objections of the party assessedassessed, writtenbut 652additional noticeobjections ofmay suchbe assessmentraised in writing if received by the mannercommissioner providedprior into sectionthe 653date 5703.37shown ofon the Revisedfinal Code.determination.

WithIf the notice,petition thehas commissionerbeen 654properly shallfiled, providethe instructionscommissioner onshall howproceed tounder petitionsection for5703.60 reassessmentof 655 and request a hearing on the petition.Revised Code.

656(C) (B)After Unlessan theassessment partybecomes assessedfinal, filesif withany theportion commissioner 657 within sixty days after service of the noticeassessment ofremains assessment,unpaid, 658including eitheraccrued personallyinterest, ora by certified mail,copy aof writtenthe petitioncommissioner's forentry 659making reassessment signed by the partyassessment assessedfinal ormay thatbe party'sfiled 660in authorizedthe agentoffice having knowledge of the facts,clerk theof assessment 661 becomes final and the amountcourt of thecommon assessmentpleas isin duethe andcounty 662in payablewhich from the party assessed toresides or in which the treasurerparty's ofbusiness state.is conducted.

TheSuch 663filing petition shall indicateinclude the objectionsdebtor's ofname theand partylast assessed,known 664address. but additional objections may be raised in writing if received 665 by the commissioner prior to the date shown on the final 666 determination.

If the petitionparty hasassessed beenmaintains properlyno filed,place of business in this state and is not a resident of this state, the 667certified commissionercopy shallof proceedthe underentry sectionmay 5703.60be filed in the office of the Revisedclerk 668of Code.the court of common pleas of Franklin county.

669Immediately (C)upon After an assessment becomes final, if any portion of 670 the assessmentfiling remains unpaid, including accrued interest, a 671 certified copy of thesuch commissioner'sentry, entry making the assessment 672 final may be filed in the office of the clerk ofshall theenter courta ofjudgment 673for common pleas in the countystate inagainst which the party assessed resides 674 or in which the party'samount businessshown ison conducted.the entry.

SuchThe filingjudgment shallmay 675be includefiled by the debtor'sclerk namein a loose-leaf book entitled "special judgments for state severance tax," and lastshall knownhave address.the same effect as other judgments.

IfExecution shall issue upon the partyjudgment 676upon Am.the request of the commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment.

If the assessment is not paid in its entirety within sixty days after the day the assessment is issued, the portion of the assessment consisting of tax due or amounts due under section 1509.50 of the Revised Code shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until it is paid or until it is certified to the attorney general for collection under section 131.02 of the Revised Code, whichever comes first.

If the unpaid portion of the assessment is certified to the attorney general for collection, the entire unpaid portion of the assessment shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety.

Interest shall be paid in the same manner as the tax and may be collected by the issuance of an assessment under this section.

(D) All money collected by the commissioner under this section shall be paid to the treasurer of state, and when paid shall be considered as revenue arising from the tax imposed by section 5749.02 of the Revised Code and the amount due under section 1509.50 of the Revised Code, as applicable.

SECTION 2.

That existing sections 317.08, 3123.67, 4123.78, 4141.23, 5301.071, 5301.255, 5301.99, 5719.04, 5739.13, 5747.13, and 5749.07 of the Revised Code are hereby repealed.

Sub.

101 Page136th 24G.A. As Passed by the Senate assessed maintains no place of business in this state and is not 677 a resident of this state, the certified copy of the entry may be 678 filed in the office of the clerk of the court of common pleas of 679 Franklin county.

680Speaker Immediately___________________ uponof the filingHouse of suchRepresentatives. entry, the clerk shall 681 enter a judgment for the state against the party assessed in the 682 amount shown on the entry.

ThePresident judgment___________________ mayof be filed by the 683Senate. clerk in a loose-leaf book entitled "special judgments for state 684 severance tax," and shall have the same effect as other 685 judgments.

ExecutionPassed shall________________________, issue20____ uponApproved the________________________, judgment20____ uponGovernor. the 686 request of the commissioner, and all laws applicable to sales on 687 execution shall apply to sales made under the judgment.

688Sub. If the assessment is not paid in its entirety within sixty 689 days after the day the assessment is issued, the portion of the 690 assessment consisting of tax due or amounts due under section 691 1509.50 of the Revised Code shall bear interest at the rate per 692 annum prescribed by section 5703.47 of the Revised Code from the 693 day the commissioner issues the assessment until it is paid or 694 until it is certified to the attorney general for collection 695 under section 131.02 of the Revised Code, whichever comes first.

696 If the unpaid portion of the assessment is certified to the 697 attorney general for collection, the entire unpaid portion of 698 the assessment shall bear interest at the rate per annum 699 prescribed by section 5703.47 of the Revised Code from the date 700 of certification until the date it is paid in its entirety.

701 Interest shall be paid in the same manner as the tax and may be 702 collected by the issuance of an assessment under this section.

703 (D) All money collected by the commissioner under this 704 section shall be paid to the treasurer of state, and when paid 705 shall be considered as revenue arising from the tax imposed by 706 Am.

101 Page136th 25G.A. As Passed by the Senate section 5749.02 of the Revised Code and the amount due under 707 section 1509.50 of the Revised Code, as applicable.

708The Sectionsection 2.numbering of law of a general and permanent nature is complete and in conformity with the Revised Code.

ThatDirector, existingLegislative sectionsService 3123.67,Commission. 4123.78, 709 4141.23, 5301.071, 5301.255, 5719.04, 5739.13, 5747.13, and 710 5749.07 of the Revised Code are hereby repealed.

711Filed in the office of the Secretary of State at Columbus, Ohio, on the ____ day of ___________,A.

D.

20____.

Secretary of State.

File No.

_________ Effective Date ___________________