SB 102 — Enact the Gus Frangos Act

Each report shall specify the 371 amount appropriated from the fund during the current calendar 372 Am.

102 Page 14 As ReportedPassed by the Senate Judiciaryassessment Committee year, an estimate of the amount so appropriated that will be 373 expended by the end of the year, a summary of how the amount 374 appropriated has been expended in connection with delinquent tax 375 collection activitiesfunds. or land reutilization, and an estimate of 376 the amount that will be credited to the fund during the ensuing 377 calendar year.

Each report shall specify the 371 amount appropriated from the fund during the current calendar 372 year, an estimate of the amount so appropriated that will be 373 expended by the end of the year, a summary of how the amount 374 appropriated has been expended in connection with delinquent tax 375 collection activities or land reutilization, and an estimate of 376 the amount that will be credited to the fund during the ensuing 377 calendar year.

396 Money authorized to be expended under division (D)(1) of 397 this section shall be used to provide financial assistance in 398 the form of loans to borrowers in default on their home 399 mortgages, including for the payment of late fees, to clear 400 arrearageAm. balances, and to augment moneys used in the county's 401 foreclosure prevention program.

The money also may be used to 402 Am.

102 Page 15 As ReportedPassed by the Senate Judiciaryarrearage Committeebalances, assistand county land reutilization corporations, municipal 403 corporations, or townships in the county, upon their application 404 to theaugment countymoneys treasurer,used prosecuting attorney, or the county 405 department of development, in the nuisancecounty's abatement401 offoreclosure 406prevention deterioratedprogram. residential buildings in foreclosure, or vacant, 407 abandoned, tax-delinquent, or blighted real property, including 408 paying the costs of boarding up such buildings, lot maintenance, 409 and demolition.

The money also may be used to 402 assist county land reutilization corporations, municipal 403 corporations, or townships in the county, upon their application 404 to the county treasurer, prosecuting attorney, or the county 405 department of development, in the nuisance abatement of 406 deteriorated residential buildings in foreclosure, or vacant, 407 abandoned, tax-delinquent, or blighted real property, including 408 paying the costs of boarding up such buildings, lot maintenance, 409 and demolition.

At the prosecuting attorney's discretion, the 429 prosecuting attorney also may apply the funds to costs of 430 prosecuting alleged violations of criminal and civil laws 431 governingAm. real estate and related transactions, including fraud 432 and abuse.

433 Am.

102 Page 16 As ReportedPassed by the Senate Judiciarygoverning Committeereal Sec.estate and related transactions, including fraud 432 and abuse.

433 Sec.

459 The balance remaining in the fund from any amount of penalties 460 and interest deposited in the fund shall be determined as if all 461 amountsAm. deposited into the fund are drawn from the fund on a 462 first-in, first-out basis.

The amount encumbered shall not 463 exceed the county's aggregate liability for the borrowed money 464 Am.

102 Page 17 As ReportedPassed by the Senate Judiciaryamounts Committeedeposited andinto interest,the andfund shallare bedrawn determinedfrom as if the liabilityfund were 465 to be discharged on thea termination462 orfirst-in, maturityfirst-out datebasis. of the 466 instrument under which the money was borrowed.

The amount encumbered shall not 463 exceed the county's aggregate liability for the borrowed money 464 and interest, and shall be determined as if the liability were 465 to be discharged on the termination or maturity date of the 466 instrument under which the money was borrowed.

The 492 penaltiesAm. and interest so pledged and so deposited are 493 immediately subject to the pledge and security interest without 494 any physical delivery thereof or further act.

The pledge and 495 Am.

102 Page 18 As ReportedPassed by the Senate Judiciarypenalties Committeeand security interest areso valid,pledged binding, and enforceableso againstdeposited 496are all493 partiesimmediately havingsubject claimsto of any kind against the county land 497 reutilization corporation or the county treasurer, irrespective 498 of notice thereof, and such pledge and grant of a security 499 interest createswithout a494 perfectedany securityphysical interestdelivery forthereof allor purposesfurther 500act. of Chapter 1309.

The pledge and 495 security interest are valid, binding, and enforceable against 496 all parties having claims of any kind against the county land 497 reutilization corporation or the county treasurer, irrespective 498 of notice thereof, and such pledge and grant of a security 499 interest creates a perfected security interest for all purposes 500 of Chapter 1309.

(A) When taxes charged against an entry on 514 the tax duplicate, or any part of those taxes, are not paid 515 within sixty days after delivery of the delinquent land 516 duplicate to the county treasurer as prescribed by section 517 5721.011 of the Revised Code, the county treasurer shall enforce 518 the lien for the taxes by civil action in the treasurer's 519 official capacity as treasurer, for the sale of such premises in 520 the same way mortgage liens are enforced or for the transfer of 521 such premises to an electing subdivision pursuant to section 522 323.28 or 323.78 of the Revised Code, in the court of common 523 pleasAm. of the county, or in a municipal court with jurisdiction, 524 or in the county board of revision with jurisdiction pursuant to 525 section 323.66 of the Revised Code.

Nothing in this section 526 Am.

102 Page 19 As ReportedPassed by the Senate Judiciarypleas Committeeof prohibits the treasurercounty, fromor institutingin sucha anmunicipal actioncourt beforewith 527jurisdiction, the524 delinquent tax list or delinquentin vacantthe landcounty taxboard listof thatrevision 528with includesjurisdiction the premises has been published pursuant to division525 529 (B) of section 5721.03323.66 of the Revised CodeCode. if the list is not 530 published within the time prescribed by that division.

Nothing in this section 526 prohibits the treasurer from instituting such an action before 527 the delinquent tax list or delinquent vacant land tax list that 528 includes the premises has been published pursuant to division 529 (B) of section 5721.03 of the Revised Code if the list is not 530 published within the time prescribed by that division.

548 (D) If service by publication is necessary, instead of as 549 provided by the Rules of Civil Procedure, such publication shall 550 either be made (1) once a week for three consecutive weeks in a 551 newspaper of general circulation in the county or (2) once in a 552 newspaper of general circulation in the county and, beginning 553 oneAm. week thereafter, on a web site of the county or of the 554 court, as selected by the clerk of the court.

Publication on the 555 web site shall continue until one year after the date a finding 556 Am.

102 Page 20 As ReportedPassed by the Senate Judiciaryone Committeeweek isthereafter, enteredon undera sectionweb 323.28site of the Revisedcounty Codeor withof respectthe 557554 tocourt, suchas property.selected by the clerk of the court.

Publication on the 555 web site shall continue until one year after the date a finding 556 is entered under section 323.28 of the Revised Code with respect 557 to such property.

583 (3)Am. A tax certificate respecting that property has been 584 sold under section 5721.32 or 5721.33 of the Revised Code;

585 Am.

102 Page 21 As ReportedPassed by the Senate Judiciary(3) CommitteeA provided,tax however,certificate respecting that nothingproperty inhas thisbeen division584 shallsold prohibitunder 586section the5721.32 county treasurer or the5721.33 county prosecuting attorney from 587 enforcing the lien of the stateRevised andCode; its political subdivisions 588 for taxes against a certificate parcel with respect to any or 589 all of such taxes that at the time of enforcement of such lien 590 are not the subject of a tax certificate.

585 provided, however, that nothing in this division shall prohibit 586 the county treasurer or the county prosecuting attorney from 587 enforcing the lien of the state and its political subdivisions 588 for taxes against a certificate parcel with respect to any or 589 all of such taxes that at the time of enforcement of such lien 590 are not the subject of a tax certificate.

of the Revised Code 613 mayAm. invoke the alternative redemption period provided under 614 section 323.78 of the Revised Code.

Notwithstanding the 615 Am.

102 Page 22 As ReportedPassed by the Senate Judiciarymay Committeeinvoke provisionsthe foralternative saleredemption ofperiod propertyprovided foreclosed under Chapters614 323.section 323.78 of the Revised Code.

Notwithstanding the 615 provisions for sale of property foreclosed under Chapters 323.

641 (2) The fair market appraised value of the premises, as 642 determined by the county auditor for taxation purposes, plus the 643 costAm. of the proceeding.

644 Am.

102 Page 23 As ReportedPassed by the Senate Judiciarycost Committee If the county treasurer applies for an appraisal, the 645 premises shall be appraised in the manner provided by section 646 2329.17 of the Revisedproceeding. Code, and shall be sold for at least two- 647 thirds of the appraised value.

644 If the county treasurer applies for an appraisal, the 645 premises shall be appraised in the manner provided by section 646 2329.17 of the Revised Code, and shall be sold for at least two- 647 thirds of the appraised value.

If the county 669 auditor discovers within three years after the date of the sale 670 that a parcel was sold to that owner or a member of the 671 specified class of parties connected to that owner for a price 672 less than the amount so described, and if the parcel is still 673 owned by that owner or a member of the specified class of 674 parties connected to that owner, the auditor within thirty days 675 Am.

102 Page 24 As ReportedPassed by the Senate Judiciaryparties Committeeconnected to that owner, the auditor within thirty days 675 after such discovery shall add the difference between that 676 amount and the sale price to the amount of taxes that then stand 677 charged against the parcel and is payable at the next succeeding 678 date for payment of real property taxes.

the 705 amount of the excess shall be payable at the next succeeding 706 Am.

102 Page 25 As ReportedPassed by the Senate Judiciaryamount Committeeof the excess shall be payable at the next succeeding 706 date prescribed for payment of taxes in section 323.12 of the 707 Revised Code, and shall not be deemed satisfied and discharged 708 pursuant to division (B) of this section.

725 (2) Notwithstanding section 5722.03 of the Revised Code, 726 and subject to section 5721.193 of the Revised Code, if the 727 complaint alleges that the property is delinquent vacant land as 728 defined in section 5721.01 of the Revised Code, abandoned lands 729 as defined in section 323.65 of the Revised Code, land or lands 730 described in division (F) of section 5722.01 of the Revised 731 Codenonproductive land, and if an electing subdivision indicates 732 its desire to acquire the parcel by way of an affidavit filed in 733 the case prior to the adjudication of foreclosure, and if the 734 value of the taxes, assessments, penalties, interest, and all 735 Am.

102 Page 26 As ReportedPassed by the Senate Judiciaryvalue Committeeof the taxes, assessments, penalties, interest, and all 735 other charges and costs of the action exceed the auditor's fair 736 market appraised value of the parcel for taxation purposes, then 737 the court or board of revision having jurisdiction over the 738 matter on motion of the plaintiff, or on the court's or board's 739 own motion, shall, upon any adjudication of foreclosure, order, 740 without appraisal and without sale, the fee simple title of the 741 property to be transferred to and vested in an electing 742 subdivision as defined in division (A) of section 5722.01 of the 743 Revised Code.

Once the deed is recorded, 760 title to the property is incontestable in the electing 761 subdivision and free and clear of all liens for taxes, 762 penalties, interest, charges, assessments, and all other liens 763 and encumbrances, except for easements and covenants of record 764 running with the land and created prior to the time at which the 765 taxes or assessments, for the nonpayment of which the abandoned 766 Am.

102 Page 27 As ReportedPassed by the Senate Judiciarytaxes Committeeor assessments, for the nonpayment of which the abandoned 766 land or nonproductive land was transferred to the electing 767 subdivision, became due and payable.

793 (3) The delinquent tax contract described in division (A) 794 of this section may be entered into at any time prior to an 795 adjudication of foreclosure pursuant to proceedings by the 796 Am.

102 Page 28 As ReportedPassed by the Senate Judiciaryadjudication Committeeof foreclosure pursuant to proceedings by the 796 county treasurer and the county prosecuting attorney pursuant to 797 section 323.25 or 323.65 to 323.79 of the Revised Code or by the 798 county prosecuting attorney pursuant to section 5721.18 of the 799 Revised Code, the adjudication of foreclosure pursuant to 800 proceedings by a private attorney pursuant to section 5721.37 of 801 the Revised Code, the commencement of foreclosure and forfeiture 802 proceedings pursuant to section 5721.14 of the Revised Code, or 803 the commencement of collection proceedings pursuant to division 804 (H) of section 4503.06 of the Revised Code by the filing of a 805 civil action as provided in that division.

822 (4) A delinquent tax contract entered into under division 823 (A) of this section shall provide for the payment of any 824 delinquent or unpaid current taxes, or both, in installments 825 over a period, beginning on the date of the first payment made 826 underAm. the contract, not to exceed one of the following:

827 Am.

102 Page 29 As ReportedPassed by the Senate Judiciaryunder Committee (a) Five years for a person entering into a contract on 828 the basiscontract, of residential real property the person owns and 829 occupies, except the period shall be not lessto thanexceed twoone yearsof if 830 the personfollowing: so requests;

827 (a) Five years for a person entering into a contract on 828 the basis of residential real property the person owns and 829 occupies, except the period shall be not less than two years if 830 the person so requests;

855 (6) When an installment payment is not received by the 856 treasurer when due under a delinquent tax contract entered into 857 Am.

102 Page 30 As ReportedPassed by the Senate Judiciary(6) CommitteeWhen an installment payment is not received by the 856 treasurer when due under a delinquent tax contract entered into 857 under division (A) of this section or any current taxes or 858 special assessments charged against the property become unpaid, 859 the delinquent tax contract becomes void unless the treasurer 860 permits a new delinquent tax contract to be entered into;

885 (B) If there is an outstanding tax certificate respecting 886 a delinquent parcel under section 5721.32 or 5721.33 of the 887 Revised Code, a written delinquent tax contract may not be 888 Am.

102 Page 31 As ReportedPassed by the Senate Judiciarya Committeedelinquent parcel under section 5721.32 or 5721.33 of the 887 Revised Code, a written delinquent tax contract may not be 888 entered into under this section.

(A) If land held by tenants in common is sold 914 upon proceedings in partition, or taken by the election of any 915 of the parties to such proceedings, or real estate is sold by 916 administrators, executors, guardians, or trustees, the court 917 shall order that the taxes, penalties, and assessments then due 918 Am.

102 Page 32 As ReportedPassed by the Senate Judiciaryadministrators, Committeeexecutors, guardians, or trustees, the court 917 shall order that the taxes, penalties, and assessments then due 918 and payable, and interest on those taxes, penalties, and 919 assessments, that are or will be a lien on such land or real 920 estate as of the date of the sale or election, be discharged out 921 of the proceeds of such sale or election, but only to the extent 922 of those proceeds.

942 If the plaintiff in an action that results in a sale or 943 election in accordance with this division is the land's or real 944 estate's purchaser or electing party, the court shall not order 945 a deduction for the taxes, assessments, interest, and penalties, 946 the lien for which attaches before the date of sale or election 947 but that are not yet determined, assessed, and levied from the 948 proceeds of the sale or election, unless such deduction is 949 Am.

102 Page 33 As ReportedPassed by the Senate Judiciarybut Committeethat are not yet determined, assessed, and levied from the 948 proceeds of the sale or election, unless such deduction is 949 approved by that purchaser or electing party.

976 (2) The county treasurer may estimate the amount in 977 division (B)(1)(a) of this section before the confirmation of 978 Am.

102 Page 34 As ReportedPassed by the Senate Judiciary(2) CommitteeThe county treasurer may estimate the amount in 977 division (B)(1)(a) of this section before the confirmation of 978 sale or an amended entry confirming the sale is filed.

1004 Taxes, assessments, interest, and penalties that are not 1005 paid on the date of that sale, including any amount that becomes 1006 due and payable after the date of the sale, continue to be a 1007 lienAm. on the property as provided under section 323.11 of the 1008 Revised Code.

1009 Am.

102 Page 35 As ReportedPassed by the Senate Judiciarylien Committeeon (3)the Theproperty amountsas describedprovided inunder division (B)(1) of this 1010 section shall323.11 not be discharged out of the proceeds1008 ofRevised aCode. 1011 judicial sale, but shall instead be deemed to be satisfied and 1012 extinguished upon confirmation of sale, if both of the following 1013 conditions apply:

1009 (3) The amounts described in division (B)(1) of this 1010 section shall not be discharged out of the proceeds of a 1011 judicial sale, but shall instead be deemed to be satisfied and 1012 extinguished upon confirmation of sale, if both of the following 1013 conditions apply:

As used in this 1032 division and division (B)(3)(a) of this section, "receiver's 1033 lien" means the lien of a receiver, appointed pursuant to 1034 divisions (C)(2) and (3) of section 3767.41 of the Revised Code 1035 that is acquired pursuant to division (H)(2)(b) of that section 1036 for any unreimbursed expenses and other amounts paid in 1037 accordance with division (F) of that section by the receiver and 1038 for the fees of the receiver approved pursuant to division (H) 1039 Am.

102 Page 36 As ReportedPassed by the Senate Judiciaryaccordance Committeewith division (F) of that section by the receiver and 1038 for the fees of the receiver approved pursuant to division (H) 1039 (1) of that section.

1065 (E) "Impositions" means delinquent taxes, assessments, 1066 penalties, interest, costs, reasonable attorney's fees of a 1067 Am.

102 Page 37 As ReportedPassed by the Senate Judiciary(E) Committee"Impositions" means delinquent taxes, assessments, 1066 penalties, interest, costs, reasonable attorney's fees of a 1067 certificate holder, applicable and permissible costs of the 1068 prosecuting attorney of a county or designated counsel hired by 1069 the prosecuting attorney, and other permissible charges against 1070 abandoned land.

1093 (a) At the time of the inspection of the parcel by a 1094 county, municipal corporation, or township in which the parcel 1095 is located, no person, trade, or business inhabits, or is 1096 Am.

102 Page 38 As ReportedPassed by the Senate Judiciarycounty, Committeemunicipal corporation, or township in which the parcel 1095 is located, no person, trade, or business inhabits, or is 1096 visibly present from an exterior inspection of, the parcel.

1119 (2) As of the time the county auditor makes the 1120 certification under section 5721.011 of the Revised Code, the 1121 organization has received from the county, municipal 1122 corporation, or township in which abandoned land is located 1123 official authority or agreement by a duly authorized officer of 1124 that county, municipal corporation, or township to accept the 1125 Am.

102 Page 39 As ReportedPassed by the Senate Judiciaryofficial Committeeauthority or agreement by a duly authorized officer of 1124 that county, municipal corporation, or township to accept the 1125 owner's fee simple interest in the abandoned land and to the 1126 abandoned land being foreclosed, and that official authority or 1127 agreement had been delivered to the county treasurer or county 1128 board of revision in a form that will reasonably confirm the 1129 county's, municipal corporation's, or township's assent to 1130 transfer the land to that community development organization 1131 under section 323.74 323.71 or 323.78 of the Revised Code.

Upon Subject to 1151 section 5721.193 of the Revised Code, upon the expiration of the 1152 alternative redemption period, the right and equity of 1153 redemptionAm. of any owner or party shall terminate without further 1154 order of the court or board of revision.

As used in any section 1155 Am.

102 Page 40 As ReportedPassed by the Senate Judiciaryredemption Committee of the Revised Code and for any proceedingowner under this chapter or 1156party sectionshall 5721.18terminate ofwithout thefurther Revised1154 Code,order for purposes of determining 1157 the alternativecourt redemptionor period,board the period commences on the 1158 day immediately following the journalization of therevision. adjudication 1159 of foreclosure and ends on and includes the twenty-eighth day 1160 thereafter.

As used in any section 1155 of the Revised Code and for any proceeding under this chapter or 1156 section 5721.18 of the Revised Code, for purposes of determining 1157 the alternative redemption period, the period commences on the 1158 day immediately following the journalization of the adjudication 1159 of foreclosure and ends on and includes the twenty-eighth day 1160 thereafter.

of the Revised Code, the prosecuting attorney, or 1175 designated counsel hired by the prosecuting attorney, 1176 representing the treasurer or a certificate holder may file a 1177 complaint with a county board of revision created under section 1178 5715.01 of the Revised Code, upon the board's initiative, 1179 expressed by resolution, may that has adopted a resolution 1180 pursuant to division (A)(1) of this section, seeking to 1181 foreclose the state's lien for real estate property taxes upon 1182 abandoned land in the county and, upon the complaint of a 1183 certificate holder or county land reutilization corporation, 1184 foreclose or the lien of the state or the a certificate holder 1185 Am.

102 Page 41 As ReportedPassed by the Senate Judiciarycertificate Committeeholder or county land reutilization corporation, 1184 foreclose or the lien of the state or the a certificate holder 1185 held under sections 5721.30 to 5721.43 of the Revised Code.

1213 (C) In addition to all other duties and functions provided 1214 by law, under sections 323.65 to 323.79 of the Revised Code the 1215 Am.

102 Page 42 As ReportedPassed by the Senate Judiciary(C) CommitteeIn addition to all other duties and functions provided 1214 by law, under sections 323.65 to 323.79 of the Revised Code the 1215 clerk of court, in the same manner as in civil actions, shall 1216 provide summons and notice of hearings, maintain an official 1217 case file, docket all proceedings, and tax as costs all 1218 necessary actions in connection therewith in furtherance of the 1219 foreclosure of abandoned land under those sections.

(A) The county treasurer, county auditor, a 1241 county land reutilization corporation, or a certificate holder, 1242 from the list compiled under division (C) of this section or the 1243 delinquent tax list or delinquent vacant land tax list compiled 1244 under section 5721.03 of the Revised Code, may identify and 1245 compile a list of the parcels in the county that the treasurer, 1246 Am.

102 Page 43 As ReportedPassed by the Senate Judiciaryunder Committeesection 5721.03 of the Revised Code, may identify and 1245 compile a list of the parcels in the county that the treasurer, 1246 auditor, corporation, or certificate holder determines to be 1247 abandoned lands suitable for disposition under sections 323.65 1248 to 323.79 of the Revised Code.

(A)(1) For each parcel subject to foreclosure 1273 under sections 323.65 to 323.79 of the Revised Code, the 1274 prosecuting attorney or designated counsel hired by the 1275 prosecuting attorney shall cause a title search to be conducted 1276 Am.

102 Page 44 As ReportedPassed by the Senate Judiciaryprosecuting Committeeattorney or designated counsel hired by the 1275 prosecuting attorney shall cause a title search to be conducted 1276 for the purpose of identifying any lienholders or other persons 1277 having a legal or equitable ownership interest or other security 1278 interest of record in such abandoned land.

(A) Upon the completion of the title search 1300 required by section 323.68 of the Revised Code, the prosecuting 1301 attorney, or designated counsel hired by the prosecuting 1302 attorney, representing the county treasurer, the county land 1303 reutilization corporation, or the certificate holder may file 1304 with the clerk of court a complaint for the foreclosure of each 1305 parcel of abandoned land appearing on the abandoned land list, 1306 Am.

102 Page 45 As ReportedPassed by the Senate Judiciarywith Committeethe clerk of court a complaint for the foreclosure of each 1305 parcel of abandoned land appearing on the abandoned land list, 1306 and for the equity of redemption on each parcel.

that the case is being prosecuted by the prosecuting 1334 attorney of the county or its designated counsel in the name of 1335 theAm. county treasurer for the county in which the abandoned land 1336 is located or by a certificate holder, whichever is applicable;

1337 Am.

102 Page 46 As ReportedPassed by the Senate Judiciarythe Committeecounty oftreasurer for the name,county address,in andwhich telephonethe numberabandoned ofland the1336 countyis boardlocated 1338or ofby revisiona beforecertificate whichholder, thewhichever action is pending;applicable;

1337 of the name, address, and telephone number of the county board 1338 of revision before which the action is pending;

The county board 1366 of revision may conduct evidentiary hearings on the sufficiency 1367 of process, service of process, or sufficiency of service of 1368 Am.

102 Page 47 As ReportedPassed by the Senate Judiciaryof Committeerevision may conduct evidentiary hearings on the sufficiency 1367 of process, service of process, or sufficiency of service of 1368 papers in any proceeding arising from a complaint filed under 1369 this section.

1396 (2) If a party is deemed to be in default pursuant to 1397 division (D)(1) of this section, no further service of any 1398 Am.

102 Page 48 As ReportedPassed by the Senate Judiciary(2) CommitteeIf a party is deemed to be in default pursuant to 1397 division (D)(1) of this section, no further service of any 1398 subsequent pleadings, papers, or proceedings is required on the 1399 party by the court or any other party.

1425 (2) A court of common pleas or municipal court may order 1426 that a proceeding arising from a complaint filed under sections 1427 Am.

102 Page 49 As ReportedPassed by the Senate Judiciary(2) CommitteeA court of common pleas or municipal court may order 1426 that a proceeding arising from a complaint filed under sections 1427 323.25 to 323.28 or Chapter 5721.

In any 1453 action transferred to a court, the prosecuting attorney or 1454 designated counsel hired by the prosecuting attorney shall serve 1455 the notice of transfer upon all parties to the action except 1456 thoseAm. parties deemed to be in default under division (D) of 1457 section 323.69 of the Revised Code.

1458 Am.

102 Page 50 As ReportedPassed by the Senate Judiciarythose Committeeparties (C)deemed Uponto journalizationbe ofin thedefault orderunder ofdivision transfer,(D) the 1459 clerk of court1457 shallsection proceed323.69 asof if the transferredRevised complaintCode. had 1460 been filed with the court or board to which the proceeding was 1461 transferred, except that the clerk is not required to perfect a 1462 notice of summons and complaint to any party that had already 1463 been served such notice.

1458 (C) Upon journalization of the order of transfer, the 1459 clerk of court shall proceed as if the transferred complaint had 1460 been filed with the court or board to which the proceeding was 1461 transferred, except that the clerk is not required to perfect a 1462 notice of summons and complaint to any party that had already 1463 been served such notice.

1484 (D) If a county prosecuting attorney or designated counsel 1485 hired by the prosecuting attorney does not file a notice of 1486 transfer as required under division (B) of this section on or 1487 before the twenty-eighth day after the journalization of an 1488 order of transfer issued under division (A) of this section, or 1489 Am.

102 Page 51 As ReportedPassed by the Senate Judiciarytransfer Committeeas required under division (B) of this section on or 1487 before the twenty-eighth day after the journalization of an 1488 order of transfer issued under division (A) of this section, or 1489 upon the motion of the prosecuting attorney, court, or board 1490 before that date, the complaint that is the subject of the order 1491 of transfer shall be deemed to have been may be dismissed 1492 without prejudice by both the court and the board of revision.

1513 (B) If, on or before the fourteenth day after service of 1514 process is perfected under division (B) of section 323.69 of the 1515 Revised Code, a record owner files with the clerk of court a 1516 motion requesting that the county board of revision order the 1517 case to be transferred to a court pursuant to section 323.691 of 1518 the Revised Code, the board shall, without conducting a hearing 1519 Am.

102 Page 52 As ReportedPassed by the Senate Judiciarymotion Committeerequesting that the county board of revision order the 1517 case to be transferred to a court pursuant to section 323.691 of 1518 the Revised Code, the board shall, without conducting a hearing 1519 on the matter, promptly transfer the case for foreclosure of 1520 that land to a court pursuant to section 323.691 of the Revised 1521 Code to be conducted in accordance with the applicable laws.

1540 If the board of revision, upon its own motion or pursuant 1541 to a hearing under division (A)(2) (B) of this section, 1542 determines that the impositions against a parcel do not exceed 1543 the fair market appraised value of the parcel for taxation 1544 purposes as shown by the county auditor's then-current valuation 1545 of the parcel or the actual fair market value of the parcel as 1546 established in division (B) of this section, the parcel shall 1547 not be disposed of as prescribed by division (G) of section 1548 323.73 of the Revised Code, but may be disposed of as otherwise 1549 Am.

102 Page 53 As ReportedPassed by the Senate Judiciaryestablished Committeein division (B) of this section, the parcel shall 1547 not be disposed of as prescribed by division (G) of section 1548 323.73 of the Revised Code, but may be disposed of as otherwise 1549 provided in section 323.73, 323.74, 323.75, 323.77, or 323.78 of 1550 the Revised Code.

1570 (B) Notwithstanding sections 323.65 to 323.79 of the 1571 Revised Code to the contrary, for purposes of determining in any 1572 proceeding under those sections whether the total of the 1573 impositions against the abandoned land exceed the fair market 1574 value of the abandoned land, it is prima-facie evidence and a 1575 rebuttable presumption that may be rebutted to the county board 1576 of revision that the auditor's then-current valuation of that 1577 abandoned land is the fair market value of the land, regardless 1578 of whether an independent appraisal has been 1579 performed.Notwithstanding such determination, the board of 1580 Am.

102 Page 54 As ReportedPassed by the Senate Judiciaryabandoned Committeeland is the fair market value of the land, regardless 1578 of whether an independent appraisal has been 1579 performed.Notwithstanding such determination, the board of 1580 revision may order the parcel disposed of pursuant to section 1581 323.78 of the Revised Code.

1603 (B) If the record owner or another person having a legal 1604 or equitable ownership interest in a parcel of abandoned land 1605 files a pleading with the county board of revision under 1606 division (A)(1) of this section, or if a lienholder or another 1607 person having a security interest of record in the abandoned 1608 land files a pleading with the board under division (A)(2) of 1609 Am.

102 Page 55 As ReportedPassed by the Senate Judiciarydivision Committee(A)(1) of this section, or if a lienholder or another 1607 person having a security interest of record in the abandoned 1608 land files a pleading with the board under division (A)(2) of 1609 this section that asserts that the impositions have been paid in 1610 full, the board shall schedule a hearing for a date not sooner 1611 than thirty days, and not later than ninety days, after the 1612 board receives the pleading.

1636 If the board determines that the impositions have been 1637 paid,Am. then the board, on its own motion, may dismiss the case 1638 without a hearing.

If the board determines, based upon a 1639 preponderance of evidence provided by the parties, that the 1640 Am.

102 Page 56 As ReportedPassed by the Senate Judiciarypaid, Committee parcel is not abandoned land, then the boardboard, shall,on upon its own 1641 motion, ordermay dismiss the case transferred1638 towithout a courthearing. pursuant to 1642 section 323.691 of the Revised Code.

If the board determines, based upon a 1639 preponderance of evidence provided by the parties, that the 1640 parcel is not abandoned land, then the board shall, upon its own 1641 motion, order the case transferred to a court pursuant to 1642 section 323.691 of the Revised Code.

1662 In order for a lienholder or other person having a security 1663 interest to show for purposes of this division that the parcel 1664 of abandoned land should not be disposed of pursuant to sections 1665 323.65 to 323.78 323.79 of the Revised Code and the complaint 1666 should be transferred to a court pursuant to section 323.691 of 1667 the Revised Code in order "to preserve the lienholder's or other 1668 person's security interest," the lienholder or other person must 1669 first make a minimum showing by a preponderance of the evidence 1670 pursuant to section 323.71 of the Revised Code that the 1671 Am.

102 Page 57 As ReportedPassed by the Senate Judiciaryperson's Committeesecurity interest," the lienholder or other person must 1669 first make a minimum showing by a preponderance of the evidence 1670 pursuant to section 323.71 of the Revised Code that the 1671 impositions against the parcel of abandoned land do not exceed 1672 the actual fair market value of the abandoned land as determined 1673 by the auditor's then-current valuation of that parcel, which 1674 valuation is presumed, subject to rebuttal, to be the fair 1675 market value of the land.

The clerk shall send written notice of the 1698 decision to the parties by ordinary mail or by certified mail, 1699 returnAm. receipt requested.

If the board renders a decision 1700 ordering the foreclosure and forfeiture of the parcel of 1701 abandoned land, the parcel shall be disposed of under section 1702 Am.

102 Page 58 As ReportedPassed by the Senate Judiciaryreturn Committeereceipt 323.73requested. or 323.78 of the Revised Code.

If the board renders a decision 1700 ordering the foreclosure and forfeiture of the parcel of 1701 abandoned land, the parcel shall be disposed of under section 1702 323.73 or 323.78 of the Revised Code.

1726 At the auction, the sheriff of the county or a designee of the 1727 sheriff shall begin the bidding at an amount equal to the total 1728 of the impositions against the abandoned land, plus the costs 1729 apportioned to the land under section 323.75 of the Revised 1730 Code.Am.

The abandoned land shall be sold to the highest bidder.

1731 The county sheriff or designee may reject any and all bids not 1732 meeting the minimum bid requirements specified in this division.

1733 Am.

102 Page 59 As ReportedPassed by the Senate JudiciaryCode. Committee (C) Except as otherwise permitted under section 323.74 of 1734 the Revised Code, the The successful bidder at a public auction 1735 conducted under this section shall pay the sheriff of the county 1736 or a designee of the sheriff a deposit of at least ten per cent 1737 of the purchase price in cash, or by bank draft or official bank 1738 check, at the time of the public auction, and shall pay the 1739 balance of the purchase price within thirty days after the day 1740 on which the auction was held.

The abandoned land shall be sold to the highest bidder.

1731 The county sheriff or designee may reject any and all bids not 1732 meeting the minimum bid requirements specified in this division.

1733 (C) Except as otherwise permitted under section 323.74 of 1734 the Revised Code, the The successful bidder at a public auction 1735 conducted under this section shall pay the sheriff of the county 1736 or a designee of the sheriff a deposit of at least ten per cent 1737 of the purchase price in cash, or by bank draft or official bank 1738 check, at the time of the public auction, and shall pay the 1739 balance of the purchase price within thirty days after the day 1740 on which the auction was held.

If the amount retained by the sheriff is 1758 less than the total costs of advertising and offering the 1759 abandoned land for sale at a future public auction, the sheriff 1760 or county prosecuting attorney may initiate an action to recover 1761 theAm. amount of any deficiency from the bidder in the court of 1762 common pleas of the county or in a municipal court with 1763 jurisdiction.

1764 Am.

102 Page 60 As ReportedPassed by the Senate Judiciarythe Committeeamount Following a default and rejection of saleany underdeficiency thisfrom 1765 division, the abandonedbidder land involved in the rejectedcourt sale shall 1766 be disposed of in1762 accordancecommon withpleas sections 323.65 to 323.79 of 1767 the Revisedcounty Code or asin otherwisea prescribedmunicipal bycourt law.with 1763 jurisdiction.

1764 Following a default and rejection of sale under this 1765 division, the abandoned land involved in the rejected sale shall 1766 be disposed of in accordance with sections 323.65 to 323.79 of 1767 the Revised Code or as otherwise prescribed by law.

Not more than one-half of the twenty per cent may be 1786 used by the treasurer for community development, nuisance 1787 abatement, foreclosure prevention, demolition, and related 1788 services or distributed by the treasurer to a land reutilization 1789 corporationin equal shares into each of the treasurer's 1790 delinquent tax and assessment collection fund and the 1791 prosecuting attorney's delinquent tax and assessment collection 1792 fundAm. created pursuant to section 321.261 of the Revised Code.

If 1793 a county land reutilization corporation is operating in the 1794 county, an additional ten per cent of such proceeds shall be 1795 Am.

102 Page 61 As ReportedPassed by the Senate Judiciary Committee deposited into the county land reutilization corporation fund 1796created establishedpursuant underto section 321.263321.261 of the Revised Code.

If 1793 a county land reutilization corporation is operating in the 1794 county, an additional ten per cent of such proceeds shall be 1795 deposited into the county land reutilization corporation fund 1796 established under section 321.263 of the Revised Code.

1823 FederalAm. liens shall be disposed of as provided under applicable 1824 federal statutes.

1825 (E) The county board of revision shall reject the sale of 1826 Am.

102 Page 62 As ReportedPassed by the Senate JudiciaryFederal Committeeliens abandonedshall landbe todisposed any person if it is shown by a preponderance 1827 of theas evidenceprovided thatunder theapplicable person1824 isfederal delinquentstatutes. in the payment of 1828 taxes levied by or pursuant to Chapter 307., 322., 5737., 5739., 1829 5741., or 5743.

1825 (E) The county board of revision shall reject the sale of 1826 abandoned land to any person if it is shown by a preponderance 1827 of the evidence that the person is delinquent in the payment of 1828 taxes levied by or pursuant to Chapter 307., 322., 5737., 5739., 1829 5741., or 5743.

of the Revised 1850 Code is for less than the sum of the impositions against the 1851 abandoned land and the costs apportioned to the land under 1852 division (A) of section 323.75 of the Revised Code, then, 1853 uponthe sale or transfer, all liens for taxes due at the time 1854 the deed of the property is conveyed to the purchaser following 1855 Am.

102 Page 63 As ReportedPassed by the Senate Judiciarydivision Committee(A) of section 323.75 of the Revised Code, then, 1853 uponthe sale or transfer, all liens for taxes due at the time 1854 the deed of the property is conveyed to the purchaser following 1855 the sale or transfer, and liens subordinate to liens for taxes, 1856 shall be deemed satisfied and discharged.

(A) The county treasurer or , county 1882 prosecuting attorney, or designated counsel hired by the 1883 prosecuting attorney shall apportion the costs of the 1884 proceedings with respect to abandoned lands offered for sale at 1885 a public auction held pursuant to section 323.73 or 323.74 of 1886 Am.

102 Page 64 As ReportedPassed by the Senate Judiciaryprosecuting Committeeattorney shall apportion the costs of the 1884 proceedings with respect to abandoned lands offered for sale at 1885 a public auction held pursuant to section 323.73 or 323.74 of 1886 the Revised Code among those lands according to actual 1887 identified and advanced costs expended in the sale of each 1888 parcel of land, equally, or in the same proportion to that the 1889 fair market values of the lands actual identified and advanced 1890 costs expended in the sale of each parcel bears to the total 1891 amount of actual identified and advanced costs expended in the 1892 sale of all lands offered for sale at the public auction.

1910 (a) At the discretion of the county treasurer, in whole or 1911 in part from the delinquent tax and assessment collection funds 1912 created under section 321.261 of the Revised Code, allocated 1913 equallyAm. among the respective funds of the county treasurer and 1914 of the prosecuting attorney;

1915 Am.

102 Page 65 As ReportedPassed by the Senate Judiciaryequally Committeeamong (b) From the communityrespective developmentfunds organization,of schoolthe 1916county district,treasurer municipaland corporation,1914 county,of orthe township,prosecuting whicheverattorney; 1917 is applicable.

1915 (b) From the community development organization, school 1916 district, municipal corporation, county, or township, whichever 1917 is applicable.

Upon confirmation of that sale or 1942 transfer, the deed shall be deemed delivered to the purchaser or 1943 transfereeAm. of the parcel.

1944 Sec.

323.76.

Upon the sale of abandoned land at public 1945 Am.

102 Page 66 As ReportedPassed by the Senate Judiciarytransferee Committee auction pursuant to section 323.73 or 323.74 of the Revisedparcel. 1946 Code, or upon the county board of revision's order to the 1947 sheriff to transfer abandoned land to a community development 1948 organization, school district, municipal corporation, county, or 1949 township under section 323.74 of the Revised Code, any Any 1950 common law or statutory right of redemption shall forever 1951 terminate upon the occurrence of whichever of the following is 1952 applicable:

1944 Sec.

323.76.

Upon the sale of abandoned land at public 1945 auction pursuant to section 323.73 or 323.74 of the Revised 1946 Code, or upon the county board of revision's order to the 1947 sheriff to transfer abandoned land to a community development 1948 organization, school district, municipal corporation, county, or 1949 township under section 323.74 of the Revised Code, any Any 1950 common law or statutory right of redemption shall forever 1951 terminate upon the occurrence of whichever of the following is 1952 applicable:

1972 (C)(1) In the case of a transfer of the land to a 1973 certificate holder or county land reutilization corporation 1974 pursuant to division (G) of section 323.73 of the Revised Code, 1975 Am.

102 Page 67 As ReportedPassed by the Senate Judiciarycertificate Committeeholder or county land reutilization corporation 1974 pursuant to division (G) of section 323.73 of the Revised Code, 1975 upon the filing with the clerk of court the county board of 1976 revision's order to the sheriff to execute a deed to the 1977 certificate holder or corporation based on the adjudication of 1978 foreclosure, which the clerk shall enter upon the journal of the 1979 court or a separate journal;

If 1999 any such parcel of abandoned land identified under this section 2000 is offered for sale pursuant to section 323.73 of the Revised 2001 Code, but is not sold for want of a minimum bid, the electing 2002 subdivision or a county land reutilization corporation that 2003 identified that parcel of abandoned land shall be deemed to have 2004 appeared at the sale and submitted the winning bid at the 2005 Am.

102 Page 68 As ReportedPassed by the Senate Judiciaryidentified Committeethat parcel of abandoned land shall be deemed to have 2004 appeared at the sale and submitted the winning bid at the 2005 auction, and the parcel of abandoned land shall be sold to the 2006 electing subdivision or corporation for no consideration other 2007 than the costs prescribed in section 323.75 of the Revised Code 2008 or those costs to which the electing subdivision or corporation 2009 and the county treasurer mutually agree.

2032 (B) If a county treasurer invokes the alternative 2033 redemption period pursuant to this section, and if a municipal 2034 corporation, township, county, school district, community 2035 Am.

102 Page 69 As ReportedPassed by the Senate Judiciaryredemption Committeeperiod pursuant to this section, and if a municipal 2034 corporation, township, county, school district, community 2035 development organization, or county land reutilization 2036 corporation has requested title to the parcel, then upon 2037 adjudication of foreclosure of the parcel, the court or board of 2038 revision shall order, in the decree of foreclosure or by 2039 separate order, that the equity of redemption and any statutory 2040 or common law right of redemption in the parcel by its owner 2041 shall be forever terminated after the expiration of the 2042 alternative redemption period and that the parcel shall be 2043 transferred by deed directly to the requesting municipal 2044 corporation, township, county, school district, community 2045 development corporation, or county land reutilization 2046 corporation without appraisal and without a sale, free and clear 2047 of all impositions and any other liens on the property, which 2048 shall be deemed forever satisfied and discharged.

of the Revised Code, and, failing any bid at any such 2064 sale,Am. the parcel shall be forfeited to the state and otherwise 2065 disposed of pursuant to Chapter 5723.

of the Revised Code.

2066 Am.

102 Page 70 As ReportedPassed by the Senate Judiciarysale, Committeethe Sec.parcel shall be forfeited to the state and otherwise 2065 disposed of pursuant to Chapter 5723.

of the Revised Code.

2066 Sec.

2092 (B) (2) In the case of a direct transfer to a certificate 2093 holder, community development organization, county land 2094 reutilization corporation, municipal corporation, county, or 2095 township under section 323.78 or division (G) of section 323.73 2096 Am.

102 Page 71 As ReportedPassed by the Senate Judiciaryreutilization Committeecorporation, municipal corporation, county, or 2095 township under section 323.78 or division (G) of section 323.73 2096 of the Revised Code, the date on which an order of transfer or 2097 conveyance, whether included in the decree of foreclosure or a 2098 separate order, is first filed with and journalized by the clerk 2099 of court.

2121 (1) A failure to perfect service of summons and complaint 2122 upon an interest holder of record at the time of the filing and 2123 shownAm. by clear and convincing evidence;

2124 (2) Upon the motion of a county land reutilization 2125 Am.

102 Page 72 As ReportedPassed by the Senate Judiciaryshown Committeeby corporationclear asand prescribedconvincing inevidence; section 5722.031 of the Revised 2126 Code;

2124 (2) Upon the motion of a county land reutilization 2125 corporation as prescribed in section 5722.031 of the Revised 2126 Code;

2146 (B) A board of township trustees, by resolution, or its 2147 agent pursuant to division (H) of this section may provide for 2148 the removal, repair, or securance of buildings or other 2149 structures in the township that have been declared insecure, 2150 unsafe, or structurally defective by any fire department under 2151 contract with the township or by the county building department 2152 orAm. other authority responsible under Chapter 3781.

of the 2153 Revised Code for the enforcement of building regulations or the 2154 Am.

102 Page 73 As ReportedPassed by the Senate Judiciary Committee performance of building inspections in the township, or 2155 buildings or other structuresauthority thatresponsible haveunder beenChapter declared3781. to be in a 2156 condition dangerous to life or health, or unfit for human 2157 habitation by the board of health of the general health district 2158 of which the township is a part.

of the 2153 Revised Code for the enforcement of building regulations or the 2154 performance of building inspections in the township, or 2155 buildings or other structures that have been declared to be in a 2156 condition dangerous to life or health, or unfit for human 2157 habitation by the board of health of the general health district 2158 of which the township is a part.

2179 (2) If a party in interest timely requests a hearing, the 2180 board shall set the date, time, and place for the hearing and 2181 notify the party in interest by certified mail, return receipt 2182 requested.Am.

The date set for the hearing shall be within fifteen 2183 days, but not earlier than seven days, after the party in 2184 Am.

102 Page 74 As ReportedPassed by the Senate Judiciaryrequested. Committee interest has requested a hearing, unless otherwise agreed to by 2185 both the board and the party in interest.

The date set for the hearing shall be within fifteen 2183 days, but not earlier than seven days, after the party in 2184 interest has requested a hearing, unless otherwise agreed to by 2185 both the board and the party in interest.

2205 (F) The township's total cost of removing, repairing, or 2206 securing buildings or other structures that have been declared 2207 insecure, unsafe, structurally defective, or unfit for human 2208 habitation, or of making emergency corrections of hazardous 2209 conditions, when approved by the board, shall be paid out of the 2210 township general fund from moneys not otherwise appropriated, 2211 except that, if the costs incurred exceed five hundred dollars, 2212 the board may borrow moneys from a financial institution to pay 2213 Am.

102 Page 75 As ReportedPassed by the Senate Judiciaryexcept Committeethat, if the costs incurred exceed five hundred dollars, 2212 the board may borrow moneys from a financial institution to pay 2213 for the costs in whole or in part.

2240 (G) Any board of township trustees may, whenever a policy 2241 or policies of insurance are in force providing coverage against 2242 the peril of fire on a building or structure and the loss agreed 2243 Am.

102 Page 76 As ReportedPassed by the Senate Judiciaryor Committeepolicies of insurance are in force providing coverage against 2242 the peril of fire on a building or structure and the loss agreed 2243 to between the named insured or insureds and the company or 2244 companies is more than five thousand dollars and equals or 2245 exceeds sixty per cent of the aggregate limits of liability on 2246 all fire policies covering the building or structure on the 2247 property, accept security payments and follow the procedures of 2248 divisions (C) and (D) of section 3929.86 of the Revised Code.

2269 (c) Abatement of any nuisance by a municipal corporation 2270 orAm. its agent pursuant to division (E) of this section.

2271 Am.

102 Page 77 As ReportedPassed by the Senate Judiciary Committee (B) A municipal corporation or its agent pursuant to 2272 division (E) of this section may collect the total cost of 2273 abatement activities activity by any one or more of the methods 2274 prescribed in division (B)(1), (2), or (3) of this section.

2271 (B) A municipal corporation or its agent pursuant to 2272 division (E) of this section may collect the total cost of 2273 abatement activities activity by any one or more of the methods 2274 prescribed in division (B)(1), (2), or (3) of this section.

The placement of the costs on the tax list and 2297 duplicate relates back to, and is effective in priority, as of 2298 the date the costs were incurred, provided that the municipal 2299 corporation or its agent pursuant to division (E) of this 2300 section certifies the total costs within one year from the date 2301 the costs were incurred at the next settlement as instructed in 2302 Am.

102 Page 78 As ReportedPassed by the Senate Judiciarythe Committeecosts were incurred at the next settlement as instructed in 2302 the certification of the agent's total costs.

The municipal corporation or its 2329 agent may elect to acquire the parcel by indicating such an 2330 election in the complaint for foreclosure or in an amended 2331 complaint.Am.

Upon the entry of a decree of foreclosure, the county 2332 Am.

102 Page 79 As ReportedPassed by the Senate Judiciarycomplaint. Committee sheriff shall advertise and offer the property for sale, without 2333 appraisal, on at least one occasion.

Upon the entry of a decree of foreclosure, the county 2332 sheriff shall advertise and offer the property for sale, without 2333 appraisal, on at least one occasion.

The 2361 officer conducting the sale shall execute and file for recording 2362 the deed conveying title to the property upon the filing of the 2363 Am.

102 Page 80 As ReportedPassed by the Senate Judiciarythe Committeedeed conveying title to the property upon the filing of the 2363 entry of the confirmation of sale.

2391 (D)(1) A municipal corporation or its agent pursuant to 2392 Am.

102 Page 81 As ReportedPassed by the Senate Judiciary(D)(1) CommitteeA municipal corporation or its agent pursuant to 2392 division (E) of this section shall not certify to the county 2393 auditor for placement upon the tax list and duplicate and the 2394 county auditor shall not place upon the tax list and duplicate 2395 as a charge against the land the costs of any abatement activity 2396 undertaken under division (B) of this section if any of the 2397 following apply:

2419 (c) The abatement activity is taken on land that has been 2420 forfeited to this state for delinquent taxes, unless the owner 2421 Am.

102 Page 82 As ReportedPassed by the Senate Judiciaryforfeited Committeeto this state for delinquent taxes, unless the owner 2421 of record redeems the land.

The total costs of such actions may 2447 be collected by the corporation pursuant to division (B) of this 2448 section, and shall be paid to the corporation if it paid or 2449 incurred such costs and has not been reimbursed by the owner of 2450 Am.

102 Page 83 As ReportedPassed by the Senate Judiciaryincurred Committeesuch costs and has not been reimbursed by the owner of 2450 record at the time of the action or any other party with a 2451 recorded interest in the land.

2472 (G) A county land reutilization corporation acting as an 2473 agent of a municipal corporation under an agreement under 2474 pursuant to division (E) of this section may, with the county 2475 treasurer's consent, petition the court or board of revision 2476 with jurisdiction over an action undertaken under division (F) 2477 (B)(3) of this section pleading that the lien of the 2478 corporation, as agent, for the total costs shall be superior to 2479 the lien for the taxes, assessments, charges, costs, penalties, 2480 andAm. interest.

If the court or board of revision determines that 2481 Am.

102 Page 84 As ReportedPassed by the Senate Judiciary Committee the lien is for total costs paid or incurred by the corporation 2482 as such an agent, and thatinterest. subordinating the lien for such taxes 2483 and other impositions to the lien of the corporation promotes 2484 the expeditious abatement of public nuisances, the court or 2485 board may order the lien for the taxes and other impositions to 2486 be subordinate to the corporation's lien.

If the court or board of revision determines that 2481 the lien is for total costs paid or incurred by the corporation 2482 as such an agent, and that subordinating the lien for such taxes 2483 and other impositions to the lien of the corporation promotes 2484 the expeditious abatement of public nuisances, the court or 2485 board may order the lien for the taxes and other impositions to 2486 be subordinate to the corporation's lien.

102 Page 85 As ReportedPassed by the Senate Judiciary Committee (I) A municipal corporation or county land reutilization 2512 corporation may file an affidavit with the county recorder under 2513 section 5301.252 of the Revised Code stating the nature and 2514 extent of any proceedings undertaken under this section.

102 Page 86 As ReportedPassed by the Senate Judiciary Committee sections 323.65 to 323.79 of the Revised Code except that the 2542 burial ground may be transferred only to a municipal 2543 corporation, county, or township under division (D) (G) of 2544 section 323.74 323.73 or section 323.78 of the Revised Code.

102 Page 87 As ReportedPassed by the Senate Judiciary Committee Revised Code for the purpose of constructing public 2571 infrastructure improvements and take other actions as the board 2572 determines are in the interest of the county and are authorized 2573 under sections 5709.78 to 5709.81 of the Revised Code or bonds 2574 or notes under section 5709.81 of the Revised Code for the 2575 refunding purposes set forth in that section;

102 Page 88 As ReportedPassed by the Senate Judiciary Committee property, together with such rights and privileges as may be 2601 incidental and appurtenant thereto and the use thereof, 2602 including but not restricted to, any real or personal property 2603 acquired by the community improvement corporation from time to 2604 time in the satisfaction of debts or enforcement of obligations, 2605 and to enter into contracts with third parties, including the 2606 federal government, the state, any political subdivision, or any 2607 other entity.

102 Page 89 As ReportedPassed by the Senate Judiciary Committee manage, contract for the management of, construct or 2632 reconstruct, alter, repair, maintain, operate, sell, convey, 2633 transfer, lease, sublease, or otherwise dispose of industrial 2634 plants, business establishments, or housing.

102 Page 90 As ReportedPassed by the Senate Judiciary Committee up vacant or abandoned structures, and demolishing condemned 2661 structures on properties that are subject to a delinquent tax or 2662 assessment lien, or property for which a municipal corporation 2663 or township has contracted with a county land reutilization 2664 corporation to provide code enforcement or nuisance abatement 2665 assistance.

102 Page 91 As ReportedPassed by the Senate Judiciary Committee and the powers especially created for a community improvement 2690 corporation in Chapter 1724.

102 Page 92 As ReportedPassed by the Senate Judiciary Committee in part by the corporation, or upon revenues or any property 2720 acquired or used by the corporation, or upon the income 2721 therefrom.

102 Page 93 As ReportedPassed by the Senate Judiciary Committee number, appraised value, party name, case number, and other 2749 variables relevant to the judicial sale of real property.

102 Page 94 As ReportedPassed by the Senate Judiciary Committee generate documents required by the court ordering the sale or 2777 related to the judicial sale of real property.

102 Page 95 As ReportedPassed by the Senate Judiciary Committee the official public sheriff sale web site.

102 Page 96 As ReportedPassed by the Senate Judiciary Committee 5721.19, or 5721.39 of the Revised Code will be conducted in 2835 person at a physical location or remotely on the official public 2836 sheriff sale web site.

102 Page 97 As ReportedPassed by the Senate Judiciary Committee investigation to confirm or disprove the occurrence of the 2865 release.

102 Page 98 As ReportedPassed by the Senate Judiciary Committee storage tank system.

102 Page 99 As ReportedPassed by the Senate Judiciary Committee without limitation, motor fuels, jet fuels, distillate fuel 2923 oils, residual fuel oils, lubricants, petroleum solvents, and 2924 used oils.

102 Page 100 As ReportedPassed by the Senate Judiciary Committee "Underground storage tank" does not include any of the 2952 following or any pipes connected to any of the following:

102 Page 101 As ReportedPassed by the Senate Judiciary Committee to the petroleum underground storage tank release compensation 2979 board created in section 3737.90 of the Revised Code;

102 Page 102 As ReportedPassed by the Senate Judiciary Committee (B) Except as otherwise provided in division (C)(2) of 3009 this section, beginning July 1, 1994, each person who owns or 3010 operates an air contaminant source and who is required to apply 3011 for and obtain a Title V permit under section 3704.036 of the 3012 Revised Code shall pay the fees set forth in this division.

102 Page 103 As ReportedPassed by the Senate Judiciary Committee permit program.

102 Page 104 As ReportedPassed by the Senate Judiciary Committee 1 2 A Total tons per year Annual fee of regulated pollutants per facility emitted B More than 0, but less than 10 $100 C 10 or more, but less than 50 200 D 50 or more, but less than 100 300 E 100 or more 700 (2)(a) As used in division (D) of this section, "synthetic 3069 minor facility" means a facility for which one or more permits 3070 to install or permits to operate have been issued for the air 3071 contaminant sources at the facility that include terms and 3072 conditions that lower the facility's potential to emit air 3073 contaminants below the major source thresholds established in 3074 rules adopted under section 3704.036 of the Revised Code.

102 Page 105 As ReportedPassed by the Senate Judiciary Committee per year of all regulated pollutants emitted B Less than 10 $170 C 10 or more, but less than 20 340 D 20 or more, but less than 30 670 E 30 or more, but less than 40 1,010 F 40 or more, but less than 50 1,340 G 50 or more, but less than 60 1,680 H 60 or more, but less than 70 2,010 I 70 or more, but less than 80 2,350 J 80 or more, but less than 90 2,680 K 90 or more, but less than 100 3,020 L 100 or more 3,350 (3) The fees assessed under division (D)(1) of this 3083 section shall be collected annually no sooner than the fifteenth 3084 day of April, commencing in 2005.

102 Page 106 As ReportedPassed by the Senate Judiciary Committee contaminants may be calculated using engineering calculations, 3092 emission factors, material balance calculations, or performance 3093 testing procedures, as authorized by the director.

102 Page 107 As ReportedPassed by the Senate Judiciary Committee specified in the following schedules:

102 Page 108 As ReportedPassed by the Senate Judiciary Committee B 0 or more, but less than 10 $25 C 10 or more, but less than 25 150 D 25 or more, but less than 50 300 E 50 or more, but less than 100 500 F 100 or more, but less than 250 1000 G 250 or more 2000 (3) Incinerators 3132 1 2 A Input capacity (pounds per hour) Permit to install B 0 to 100 $100 C 101 to 500 500 D 501 to 2000 1000 E 2001 to 20,000 1500 F more than 20,000 3750 (4)(a) Process 3134 1 2 A Process weight rate (pounds per hour) Permit to install B 0 to 1000 $200 Am.

102 Page 109 As ReportedPassed by the Senate Judiciary Committee C 1001 to 5000 500 D 5001 to 10,000 750 E 10,001 to 50,000 1000 F more than 50,000 1250 In any process where process weight rate cannot be 3136 ascertained, the minimum fee shall be assessed.

102 Page 110 As ReportedPassed by the Senate Judiciary Committee Industry group 204, grain mill products;

102 Page 111 As ReportedPassed by the Senate Judiciary Committee 1 2 A Gallons (maximum useful capacity) Permit to install B 0 to 20,000 $100 C 20,001 to 40,000 150 D 40,001 to 100,000 250 E 100,001 to 500,000 400 F 500,001 or greater 750 (6) Gasoline/fuel dispensing facilities 3174 1 2 A For each gasoline/fuel dispensing Permit to install facility (includes all units at the $100 facility) (7) Dry cleaning facilities 3176 1 2 A For each dry cleaning facility (includes Permit to install all units at the facility) $100 (8) Registration status 3178 1 2 Am.

102 Page 112 As ReportedPassed by the Senate Judiciary Committee A For each source covered by registration Permit to install status $75 (G) An owner or operator who is responsible for an 3180 asbestos demolition or renovation project pursuant to rules 3181 adopted under section 3704.03 of the Revised Code shall pay, 3182 upon submitting a notification pursuant to rules adopted under 3183 that section, the fees set forth in the following schedule:

102 Page 113 As ReportedPassed by the Senate Judiciary Committee assessed for the permit to install under this section, except 3198 that the fee for such an extension shall not exceed two hundred 3199 dollars.

102 Page 114 As ReportedPassed by the Senate Judiciary Committee activities in connection with improvements to the source that 3228 are permanent in nature, including, without limitation, the 3229 installation of building supports and foundations and the laying 3230 of underground pipework.

102 Page 115 As ReportedPassed by the Senate Judiciary Committee after July 1, 2026, except that the total fee shall not exceed 3258 fifteen thousand dollars through June 30, 2026, and five 3259 thousand dollars on and after July 1, 2026.

102 Page 116 As ReportedPassed by the Senate Judiciary Committee only if the person holding the NPDES discharge permit for the 3288 source notifies the director in writing, not later than the 3289 first day of October of the billing year, of the circumstances 3290 causing the cessation of discharge.

102 Page 117 As ReportedPassed by the Senate Judiciary Committee E 250,001 to 1,000,000 2,600 F 1,000,001 to 5,000,000 5,200 G 5,000,001 to 10,000,000 10,350 H 10,000,001 to 20,000,000 15,550 I 20,000,001 to 50,000,000 25,900 J 50,000,001 to 100,000,000 41,400 K 100,000,001 or more 62,100 (ii) Public dischargers owning or operating two or more 3308 publicly owned treatment works serving the same political 3309 subdivision, as "treatment works" is defined in section 6111.01 3310 of the Revised Code, and that serve exclusively political 3311 subdivisions having a population of fewer than one hundred 3312 thousand persons shall pay an annual discharge fee under 3313 division (L)(3)(b)(i) of this section that is based on the 3314 combined average daily discharge flow of the treatment works.

102 Page 118 As ReportedPassed by the Senate Judiciary Committee C 50,000 to 250,000 1,200 D 250,001 to 1,000,000 2,950 E 1,000,001 to 5,000,000 5,850 F 5,000,001 to 10,000,000 8,800 G 10,000,001 to 20,000,000 11,700 H 20,000,001 to 100,000,000 14,050 I 100,000,001 to 250,000,000 16,400 J 250,000,001 or more 18,700 (ii) In addition to the fee specified in the above 3321 schedule, an NPDES permit holder that is an industrial 3322 discharger classified as a major discharger during all or part 3323 of the annual discharge fee billing year specified in division 3324 (L)(3)(a)(ii) of this section shall pay a nonrefundable annual 3325 surcharge of seven thousand five hundred dollars not later than 3326 January 30, 2024, and not later than January 30, 2025.

102 Page 119 As ReportedPassed by the Senate Judiciary Committee than January 30, 2024, and not later than January 30, 2025.

102 Page 120 As ReportedPassed by the Senate Judiciary Committee permit number assigned by the director.

102 Page 121 As ReportedPassed by the Senate Judiciary Committee C 50 to 99 176 D Number of service connections Average cost per connection E 100 to 2,499 $1.92 F 2,500 to 4,999 1.48 G 5,000 to 7,499 1.42 H 7,500 to 9,999 1.34 I 10,000 to 14,999 1.16 J 15,000 to 24,999 1.10 K 25,000 to 49,999 1.04 L 50,000 to 99,999 .92 M 100,000 to 149,999 .86 N 150,000 to 199,999 .80 O 200,000 or more .76 A public water system may determine how it will pay the 3391 total amount of the fee calculated under division (M)(1) of this 3392 section, including the assessment of additional user fees that 3393 may be assessed on a volumetric basis.

102 Page 122 As ReportedPassed by the Senate Judiciary Committee main to any building outlet.

102 Page 123 As ReportedPassed by the Senate Judiciary Committee sixty days during any calendar year.

102 Page 124 As ReportedPassed by the Senate Judiciary Committee or the amount calculated under division (M)(1) or (2) of this 3423 section, whichever is greater.

102 Page 125 As ReportedPassed by the Senate Judiciary Committee 2 A microbiological B MMO-MUG $2,000 C MF 2,100 D MMO-MUG and MF 2,550 E organic chemical 5,400 F trace metals 5,400 G standard chemistry 2,800 H limited chemistry 1,550 On and after July 1, 2026, the following fee, on a per 3453 survey basis, shall be charged any such person:

102 Page 126 As ReportedPassed by the Senate Judiciary Committee division more than once in any three-year period unless the 3459 person requests the addition of analytical methods or analysts, 3460 in which case the person shall pay five hundred dollars for each 3461 additional survey requested.

102 Page 127 As ReportedPassed by the Senate Judiciary Committee E Class IV operator 145 On and after December 1, 2026, the applicant shall pay a 3479 fee in accordance with the following schedule:

102 Page 128 As ReportedPassed by the Senate Judiciary Committee D Class III operator 55 E Class IV operator 65 If a certification renewal fee is received by the director 3491 more than thirty days, but not more than one year, after the 3492 expiration date of the certification, the person shall pay a 3493 certification renewal fee in accordance with the following 3494 schedule:

102 Page 129 As ReportedPassed by the Senate Judiciary Committee five days after the end of a calendar year.

102 Page 130 As ReportedPassed by the Senate Judiciary Committee total fee for any such permit shall not exceed eighty thousand 3538 dollars.

102 Page 131 As ReportedPassed by the Senate Judiciary Committee Revised Code shall pay a fee of two hundred dollars, except that 3569 if the facility is owned or operated by a motor vehicle salvage 3570 dealer licensed under Chapter 4738.

102 Page 132 As ReportedPassed by the Senate Judiciary Committee or permit fee under divisions (R)(1) to (6) of this section, a 3598 person issued a registration certificate or permit for any such 3599 scrap tire facility who fails to pay the registration 3600 certificate or permit fee to the director in compliance with 3601 division (V) of this section shall pay an additional ten per 3602 cent of the amount of the fee for each week that the fee is 3603 late.

102 Page 133 As ReportedPassed by the Senate Judiciary Committee 1 2 A Design flow discharge (gallons per day) Fee B 0 to 1,000 $0 C 1,001 to 5,000 100 D 5,001 to 50,000 200 E 50,001 to 100,000 300 F 100,001 to 300,000 525 G over 300,000 750 (iii) Notwithstanding divisions (S)(1)(b)(i) and (ii) of 3629 this section, the application and design flow discharge fee for 3630 an NPDES permit for a public discharger identified by the letter 3631 I in the third character of the NPDES permit number shall not 3632 exceed nine hundred fifty dollars.

102 Page 134 As ReportedPassed by the Senate Judiciary Committee (c) In addition to the application fee established under 3645 division (S)(1)(b)(i) of this section, any person applying for 3646 an NPDES general storm water construction permit shall pay a 3647 nonrefundable fee of twenty dollars per acre for each acre that 3648 is permitted above five acres at the time the application is 3649 submitted.

102 Page 135 As ReportedPassed by the Senate Judiciary Committee and any other fees established under this division, are paid.

102 Page 136 As ReportedPassed by the Senate Judiciary Committee the state or a political subdivision, or any person exempted 3704 from taxation by section 5709.07 or 5709.12 of the Revised Code, 3705 from any fee required by this section;

102 Page 137 As ReportedPassed by the Senate Judiciary Committee is late.

102 Page 138 As ReportedPassed by the Senate Judiciary Committee certification, and related data entry;

102 Page 139 As ReportedPassed by the Senate Judiciary Committee (2)(a) Except as provided in division (Y)(2)(d) of this 3792 section, each sewage sludge facility shall pay a minimum annual 3793 sewage sludge fee of one hundred dollars.

102 Page 140 As ReportedPassed by the Senate Judiciary Committee shall pay the one-hundred-dollar minimum fee required under 3821 division (Y)(2)(a) of this section.

102 Page 141 As ReportedPassed by the Senate Judiciary Committee generating the sewage sludge or the sewage sludge facility 3850 treating the sewage sludge, shall pay the annual sludge fee for 3851 the tons of sewage sludge that are transferred.

102 Page 142 As ReportedPassed by the Senate Judiciary Committee sludge fee in response to a person's objections, the person may 3880 appeal the director's determination in accordance with Chapter 3881 119.

102 Page 143 As ReportedPassed by the Senate Judiciary Committee year, the director, after review of the fee structure and 3910 consultation with affected persons, shall issue an order 3911 reducing the amount of the fees levied under division (Y) of 3912 this section so that the estimated amount of moneys resulting 3913 from the fees will not exceed six hundred thousand dollars in 3914 any fiscal year.

102 Page 144 As ReportedPassed by the Senate Judiciary Committee treatment works as defined in section 6111.01 of the Revised 3939 Code.

102 Page 145 As ReportedPassed by the Senate Judiciary Committee sludge below the land surface, or the incorporation of sewage 3967 sludge into the soil for the purposes of conditioning the soil 3968 or fertilizing crops or vegetation grown in the soil.

102 Page 146 As ReportedPassed by the Senate Judiciary Committee Sec.

102 Page 147 As ReportedPassed by the Senate Judiciary Committee system is free of health and safety hazards, functionally 4025 adequate, operable, and in good repair, as defined in 24 C.F.R.

102 Page 148 As ReportedPassed by the Senate Judiciary Committee emergency/fire exits, flammable materials, garbage and debris, 4054 handrail hazards, infestation, and lead-based paint, as defined 4055 in 24 C.F.R.

102 Page 149 As ReportedPassed by the Senate Judiciary Committee program under section 8(b)(2) of the "United States Housing Act 4083 of 1937," Pub.

102 Page 150 As ReportedPassed by the Senate Judiciary Committee (8) "Project-based assistance" means the assistance is 4112 attached to the property and provides rental assistance only on 4113 behalf of tenants who reside in that property.

102 Page 151 As ReportedPassed by the Senate Judiciary Committee division (C)(2) of this section, including, if necessary, the 4142 appointment of a receiver as described in divisions (C)(2) and 4143 (3) of this section, or for both such an injunction or other 4144 order and such relief.

102 Page 152 As ReportedPassed by the Senate Judiciary Committee and time of a hearing on the complaint shall be served upon the 4173 owner of the building and all other interested parties in 4174 accordance with the Rules of Civil Procedure.

102 Page 153 As ReportedPassed by the Senate Judiciary Committee urban development's real estate assessment center issued a score 4204 of seventy-five or higher out of a possible one hundred points 4205 pursuant to its regulations governing the physical condition of 4206 multifamily properties pursuant to 24 C.F.R.

102 Page 154 As ReportedPassed by the Senate Judiciary Committee nuisance, if the judge additionally determines that the owner of 4235 the building previously has been afforded a reasonable 4236 opportunity to abate the public nuisance and has refused or 4237 failed to do so, and if the complaint of the municipal 4238 corporation, township, community improvement corporation, 4239 neighbor, tenant, or nonprofit corporation commencing the action 4240 requested relief as described in this division, then the judge 4241 shall offer any mortgagee, lienholder, or other interested party 4242 associated with the property on which the building is located, 4243 in the order of the priority of interest in title, the 4244 opportunity to undertake the work and to furnish the materials 4245 necessary to abate the public nuisance.

102 Page 155 As ReportedPassed by the Senate Judiciary Committee viable financial and construction plan for the rehabilitation of 4266 the building involved as described in division (D) of this 4267 section and has demonstrated the capacity and expertise to 4268 perform the required work and to furnish the required materials 4269 in a satisfactory manner.

102 Page 156 As ReportedPassed by the Senate Judiciary Committee (B)(1) of this section shall review the submitted financial and 4297 construction plan for the rehabilitation of the building 4298 involved and, if it specifies all of the following, shall 4299 approve that plan:

102 Page 157 As ReportedPassed by the Senate Judiciary Committee post a bond in an amount fixed by the judge, but not exceeding 4326 the value of the building involved as determined by the judge.

102 Page 158 As ReportedPassed by the Senate Judiciary Committee to maintain and preserve the building and the property and 4354 comply with all local building, housing, air pollution, 4355 sanitation, health, fire, zoning, or safety codes, ordinances, 4356 resolutions, and regulations;

102 Page 159 As ReportedPassed by the Senate Judiciary Committee is entitled to receive fees in the same manner and to the same 4383 extent as receivers appointed in actions to foreclose mortgages.

102 Page 160 As ReportedPassed by the Senate Judiciary Committee with the foreclosure of a mortgage granted by the receiver in 4413 accordance with division (F) of this section or with the 4414 foreclosure of the lien created by this division, are a first 4415 lien upon the building involved and the property on which it is 4416 located and are superior to all prior and subsequent liens or 4417 other encumbrances associated with the building or the property, 4418 including, but not limited to, those for taxes and assessments, 4419 upon the occurrence of both of the following:

102 Page 161 As ReportedPassed by the Senate Judiciary Committee (2) and (3) of this section files with the judge in the civil 4443 action described in division (B)(1) of this section a report 4444 indicating that the public nuisance has been abated, if the 4445 judge confirms that the receiver has abated the public nuisance, 4446 and if the receiver or any interested party requests the judge 4447 to enter an order directing the receiver to sell the building 4448 and the property on which it is located, the judge may enter 4449 that order after holding a hearing as described in division (I) 4450 (2) of this section and otherwise complying with that division.

102 Page 162 As ReportedPassed by the Senate Judiciary Committee pursuant to this section, the judge shall specify that the 4474 subsidized housing not be conveyed unless that conveyance 4475 complies with applicable federal law and applicable program 4476 contracts for that housing.

102 Page 163 As ReportedPassed by the Senate Judiciary Committee division (C)(2) of this section to undertake the work and to 4504 furnish the materials necessary to abate a public nuisance, 4505 provided that the expenditures were approved as described in 4506 division (H)(2)(a) of this section and provided that, if any 4507 such interested party subsequently became the receiver, its 4508 expenditures shall be paid prior to the expenditures of any of 4509 the other interested parties so selected;

102 Page 164 As ReportedPassed by the Senate Judiciary Committee of the receiver, the judge may terminate the receivership.

102 Page 165 As ReportedPassed by the Senate Judiciary Committee the purchaser and shall be free and clear of all liens and 4563 encumbrances, including liens for delinquent taxes, assessments, 4564 charges, penalties, and interest owed to this state or any 4565 political subdivision of this state, that could not be satisfied 4566 from the proceeds of the sale and the remaining funds in the 4567 receiver's possession pursuant to the distribution under 4568 division (I)(3) of this section.

102 Page 166 As ReportedPassed by the Senate Judiciary Committee (c) Any mortgage granted by a receiver in accordance with 4592 division (F) of this section;

102 Page 167 As ReportedPassed by the Senate Judiciary Committee (B) Lands, houses, and other buildings belonging to a 4621 county, township, or municipal corporation and used exclusively 4622 for the accommodation or support of the poor, or leased to the 4623 state or any political subdivision for public purposes shall be 4624 exempt from taxation.

102 Page 168 As ReportedPassed by the Senate Judiciary Committee residents of the home for the aged.

102 Page 169 As ReportedPassed by the Senate Judiciary Committee Revenue Code of 1986, 100 Stat.

102 Page 170 As ReportedPassed by the Senate Judiciary Committee the year of the sale and, except in connection with a sale and 4713 transfer of such a tract, lot, or parcel to a county land 4714 reutilization corporation organized under Chapter 1724.

102 Page 171 As ReportedPassed by the Senate Judiciary Committee property is transferred to the organization and shall continue 4743 to the end of the tax year in which the organization transfers 4744 title to the property to a qualified low-income family.

102 Page 172 As ReportedPassed by the Senate Judiciary Committee required under section 5715.27 of the Revised Code, except that 4774 the organization holding the property shall file with its 4775 application documentation substantiating its status as an 4776 organization organized and operated exclusively for charitable 4777 purposes under section 501(c)(3) of the Internal Revenue Code 4778 and its qualification for exemption from federal taxation under 4779 section 501(a) of the Internal Revenue Code, and affirming its 4780 intention to construct or rehabilitate the property for the 4781 eventual transfer to qualified low-income families.

102 Page 173 As ReportedPassed by the Senate Judiciary Committee land reutilization corporation is not required to apply to any 4804 county or state agency in order to qualify for the exemption.

102 Page 174 As ReportedPassed by the Senate Judiciary Committee Revised Code, a county land reutilization corporation holding 4834 the property shall, upon the request of any county or state 4835 agency, submit its articles of incorporation substantiating its 4836 status as a county land reutilization corporation.

102 Page 175 As ReportedPassed by the Senate Judiciary Committee described under section 501(c)(3) of the Internal Revenue Code 4864 and exempt from federal income taxation under section 501(a) of 4865 the Internal Revenue Code and that received a loan from the 4866 federal small business administration as a participating 4867 intermediary in the federal microloan program under 15 U.S.C.

102 Page 176 As ReportedPassed by the Senate Judiciary Committee time and in the same manner as real property tax payments.

102 Page 177 As ReportedPassed by the Senate Judiciary Committee parcels and specify the last tax year to which the exemption 4923 applies.

102 Page 178 As ReportedPassed by the Senate Judiciary Committee title insurance under Chapter 3953.

102 Page 179 As ReportedPassed by the Senate Judiciary Committee of the Revised Code or that has entered into an agreement 4983 referred to in section 725.02 or 1728.07 of the Revised Code may 4984 file an application for exemption under those sections in the 4985 same manner as other real property tax exemptions, 4986 notwithstanding the indication in division (A) of section 4987 5715.27 of the Revised Code that the owner of the property may 4988 file the application.

102 Page 180 As ReportedPassed by the Senate Judiciary Committee exemption.

102 Page 181 As ReportedPassed by the Senate Judiciary Committee (C) After the tax commissioner has approved or partially 5043 approved an application for exemption filed by or with the 5044 consent of a property owner under the circumstances described in 5045 division (B)(1) of this section or if a property owner 5046 subsequently provides written consent to an exemption under the 5047 circumstances described in division (B)(2) of this section, the 5048 municipal corporation, township, county, or property owner shall 5049 file one of the following with the county recorder for the 5050 county in which the property is located:

102 Page 182 As ReportedPassed by the Senate Judiciary Committee or covenant, the proceeds of which shall be retained by the 5073 county.

102 Page 183 As ReportedPassed by the Senate Judiciary Committee property described in that division equal to the total amount by 5103 which taxes were reduced for any of the five preceding tax years 5104 that the auditor ascertains the property was not entitled to the 5105 exemption and was owned by the current owner.

102 Page 184 As ReportedPassed by the Senate Judiciary Committee Any decision by a hearing board shall be the decision of the 5134 board of revision.

102 Page 185 As ReportedPassed by the Senate Judiciary Committee treasurer and auditor pursuant to division (C) of section 321.24 5163 of the Revised Code.

102 Page 186 As ReportedPassed by the Senate Judiciary Committee publication of either the list, the name of the taxpayer shall 5193 be eliminated from the second publication.

102 Page 187 As ReportedPassed by the Senate Judiciary Committee certification that a delinquent tax contract has become void 5223 since the publication of the last previously published list, 5224 provided the name of the owner was stricken from a prior list 5225 under section 5721.02 of the Revised Code.

102 Page 188 As ReportedPassed by the Senate Judiciary Committee made in accordance with a written delinquent tax contract.

102 Page 189 As ReportedPassed by the Senate Judiciary Committee it shall be accompanied by a notice that delinquent vacant lands 5284 will be certified for foreclosure or foreclosure and forfeiture 5285 by the auditor unless the taxes, assessments, interest, and 5286 penalties due and owing on them are paid within twenty-eight 5287 days after the final publication of the notice.

102 Page 190 As ReportedPassed by the Senate Judiciary Committee county auditor to issue a warrant upon the county treasurer for 5314 the amount necessary.

102 Page 191 As ReportedPassed by the Senate Judiciary Committee before the publication of the list, a delinquent tax contract 5344 has been entered into under section 323.31 of the Revised Code, 5345 the owner's name may be stricken from the list or designated by 5346 an asterisk shown in the margin next to the owner's name.) 5347 Notice is hereby given that the whole of such several 5348 lands, lots, or parts of lots will be certified for foreclosure 5349 by the county auditor pursuant to law unless the whole of the 5350 delinquent taxes, assessments, interest, and penalties are paid 5351 within one year or unless a tax certificate with respect to the 5352 parcel is sold under section 5721.32 or 5721.33 of the Revised 5353 Code.

102 Page 192 As ReportedPassed by the Senate Judiciary Committee in foreclosure proceedings against the parcel.

102 Page 193 As ReportedPassed by the Senate Judiciary Committee notice.

102 Page 194 As ReportedPassed by the Senate Judiciary Committee 5721.18 of the Revised Code, or for foreclosure and forfeiture 5435 as provided in section 5721.14 of the Revised Code.

102 Page 195 As ReportedPassed by the Senate Judiciary Committee land tax certificate for, or a master list of delinquent vacant 5465 tracts or delinquent tracts that includes, any property on which 5466 is located a building subject to a receivership under section 5467 3767.41 of the Revised Code, the prosecuting attorney may 5468 institute a foreclosure proceeding under section 5721.18 of the 5469 Revised Code or a foreclosure and forfeiture proceeding under 5470 section 5721.14 of the Revised Code.

102 Page 196 As ReportedPassed by the Senate Judiciary Committee that relates to property as described in division (A) of this 5494 section and in ordering the distribution of the proceeds of the 5495 resulting forfeiture sale, a court shall comply with sections 5496 5721.14 and 5721.16 and Chapter 5723.

102 Page 197 As ReportedPassed by the Senate Judiciary Committee of foreclosure set forth in division (B) of section 5721.181 of 5523 the Revised Code and the notice set forth in division (C) of 5524 that section, the notice of foreclosure and forfeiture set forth 5525 in division (B) of section 5721.15 of the Revised Code and the 5526 notice set forth in division (C) of that section, and the 5527 advertisements for sale set forth in sections 5721.191 and 5528 5723.10 of the Revised Code shall be modified to reflect the 5529 provisions of divisions division (B) and (C) of this section.

102 Page 198 As ReportedPassed by the Senate Judiciary Committee forfeiture action has been or will be instituted under section 5554 323.25, sections 323.65 to 323.79, or section 5721.14 of the 5555 Revised Code.

102 Page 199 As ReportedPassed by the Senate Judiciary Committee the county and, beginning one week thereafter, on a web site of 5585 the county or of the court, as selected by the clerk of the 5586 court.

102 Page 200 As ReportedPassed by the Senate Judiciary Committee It is sufficient, having been made a proper party to the 5615 foreclosure proceeding, for the treasurer to allege in the 5616 treasurer's complaint that the certificate or master list has 5617 been duly filed by the auditor, that the amount of money 5618 appearing to be due and unpaid is due and unpaid, and that there 5619 is a lien against the property described in the certificate or 5620 master list, without setting forth in the complaint any other or 5621 special matter relating to the foreclosure proceeding.

102 Page 201 As ReportedPassed by the Senate Judiciary Committee certified by the auditor.

102 Page 202 As ReportedPassed by the Senate Judiciary Committee in section 5721.19 of the Revised Code.

102 Page 203 As ReportedPassed by the Senate Judiciary Committee foreclosure as published.

102 Page 204 As ReportedPassed by the Senate Judiciary Committee answer shall set forth the nature and amount of interest claimed 5739 in the parcel and any defense or objection to the foreclosure of 5740 the lien of the state for delinquent taxes, assessments, 5741 charges, penalties, and interest as shown in the complaint.

102 Page 205 As ReportedPassed by the Senate Judiciary Committee prosecuting attorney shall be prima-facie evidence of the amount 5769 and validity of the taxes, assessments, charges, penalties, and 5770 interest appearing due and unpaid on the parcel to which the 5771 certificate or master list relates and their nonpayment.

102 Page 206 As ReportedPassed by the Senate Judiciary Committee (a) The notice of foreclosure prescribed by division (B) 5798 of section 5721.181 of the Revised Code shall be revised to 5799 exclude any reference to the inclusion of the name and address 5800 of each lienholder and other person with an interest in the 5801 parcel identified in a statutorily required title search 5802 relating to the parcel, and to exclude any such names and 5803 addresses from the published notice, except that the revised 5804 notice shall refer to the inclusion of the name and address of a 5805 receiver under section 3767.41 of the Revised Code and the 5806 published notice shall include the receiver's name and address.

102 Page 207 As ReportedPassed by the Senate Judiciary Committee the receiver approved pursuant to division (H)(1) of that 5828 section.

102 Page 208 As ReportedPassed by the Senate Judiciary Committee court or board of revision in which the action is pending 5858 indicating it has determined that the property is nonproductive 5859 land or abandoned land and that it intends to inspect the 5860 property.

102 Page 209 As ReportedPassed by the Senate Judiciary Committee (D) An inspection by a county land reutilization 5887 corporation, county, municipality, or township in compliance 5888 with this section shall not constitute the exercise of dominion 5889 or control, or the right thereof by the corporation, county, 5890 municipality, or township.

102 Page 210 As ReportedPassed by the Senate Judiciary Committee pursuant to division (I) of this section or section 323.78 of 5917 the Revised Code or may order each parcel to be sold, without 5918 appraisal, for not less than either of the following:

102 Page 211 As ReportedPassed by the Senate Judiciary Committee owner or a member of the owner's immediate family owns or 5947 controls directly or indirectly more than fifty per cent.

102 Page 212 As ReportedPassed by the Senate Judiciary Committee be included in one advertisement.

102 Page 213 As ReportedPassed by the Senate Judiciary Committee not sold at the first sale.

102 Page 214 As ReportedPassed by the Senate Judiciary Committee (b) If reductions occur pursuant to division (C)(2)(a) of 6040 this section, and if at a subsequent time a parcel is sold at a 6041 foreclosure sale or a forfeiture sale pursuant to Chapter 5723.

102 Page 215 As ReportedPassed by the Senate Judiciary Committee resolution, may provide that an additional amount, not to exceed 6070 five per cent of such taxes and assessments, shall be credited 6071 to the county land reutilization corporation fund created by 6072 section 321.263 of the Revised Code to pay for the corporation's 6073 expenses.

102 Page 216 As ReportedPassed by the Senate Judiciary Committee which they became due.

102 Page 217 As ReportedPassed by the Senate Judiciary Committee proceeding, but the state shall be deemed a party to such action 6131 through and be represented by the county treasurer.

102 Page 218 As ReportedPassed by the Senate Judiciary Committee property was sold.

102 Page 219 As ReportedPassed by the Senate Judiciary Committee confirmation of the sale or transfer, shall execute and record 6192 the deed conveying title to the parcel to the purchaser or 6193 transferee.

102 Page 220 As ReportedPassed by the Senate Judiciary Committee penalties, interest, and all other charges and costs of the 6223 action exceed the actual fair market value of the parcel, the 6224 auditor's most current valuation shall be rebuttably presumed to 6225 be, and constitute prima-facie evidence of, the fair market 6226 value of the parcel.

102 Page 221 As ReportedPassed by the Senate Judiciary Committee division (B)(1) or (2) of section 5721.17 of the Revised Code is 6253 applicable, any notes issued by a receiver pursuant to division 6254 (F) of section 3767.41 of the Revised Code and any receiver's 6255 lien as defined in division (C)(4) of section 5721.18 of the 6256 Revised Code, the court may enter a deficiency judgment for the 6257 unpaid amount as authorized by sections 5721.17, 5721.19, 6258 5723.05, and 5723.18 of the Revised Code, in accordance with 6259 this section.

102 Page 222 As ReportedPassed by the Senate Judiciary Committee (1) Whether the owner of record or, in the case of 6284 forfeited lands, the last owner of record, appears to have owned 6285 the parcel only for speculative purposes, and had the means to 6286 pay, but purposely did not pay, the taxes, assessments, charges, 6287 penalties, and interest due;

102 Page 223 As ReportedPassed by the Senate Judiciary Committee of a deficiency judgment shall be distributed as if they had 6314 been received as a part of the proceeds from the sale of the 6315 parcel under section 5721.19 or 5723.06 of the Revised Code to 6316 satisfy the amount of the taxes, assessments, charges, 6317 penalties, and interest which are due and unpaid;

102 Page 224 As ReportedPassed by the Senate Judiciary Committee (b) It is signed by the party filing the statement or the 6343 party's counsel.

102 Page 225 As ReportedPassed by the Senate Judiciary Committee sixty days from its receipt, shall be paid into the county 6372 treasury and shall be charged separately to the county treasurer 6373 by the county auditor, in the name of the supposed owner.

102 Page 226 As ReportedPassed by the Senate Judiciary Committee taxes, assessments, penalties, interest, and charges then due 6403 and unpaid, and the costs incurred in any proceeding instituted 6404 against such land under Chapter 323.

102 Page 227 As ReportedPassed by the Senate Judiciary Committee term of the contract.

102 Page 228 As ReportedPassed by the Senate Judiciary Committee property in the preceding tax year bears to the taxes levied by 6464 all such districts against the property in the preceding tax 6465 year.

102 Page 229 As ReportedPassed by the Senate Judiciary Committee Sec.

102 Page 230 As ReportedPassed by the Senate Judiciary Committee certificate respecting that parcel.

102 Page 231 As ReportedPassed by the Senate Judiciary Committee 5721.32 of the Revised Code.

102 Page 232 As ReportedPassed by the Senate Judiciary Committee (I) "The date on which a tax certificate is sold or 6583 transferred," "the date the certificate was sold or 6584 transferred," "the date the certificate is purchased," and any 6585 other phrase of similar content mean, with respect to a sale 6586 pursuant to an auction under section 5721.32 of the Revised 6587 Code, the date designated by the county treasurer for the 6588 submission of bids and, with respect to a negotiated sale or 6589 transfer under section 5721.33 of the Revised Code, the date of 6590 delivery of the tax certificates to the purchasers thereof 6591 pursuant to a tax certificate sale/purchase agreement.

102 Page 233 As ReportedPassed by the Senate Judiciary Committee state with a combined capital stock, surplus, and undivided 6613 profits of at least one hundred million dollars.

102 Page 234 As ReportedPassed by the Senate Judiciary Committee and charges, and penalties and interest computed under section 6642 323.121 of the Revised Code.

102 Page 235 As ReportedPassed by the Senate Judiciary Committee identification number of the registrant.

102 Page 236 As ReportedPassed by the Senate Judiciary Committee of the sale.

102 Page 237 As ReportedPassed by the Senate Judiciary Committee that of the secured party of the actual purchaser, or an agent 6731 or custodian for the purchaser or secured party.

102 Page 238 As ReportedPassed by the Senate Judiciary Committee arising from a violation of sections 3737.87 to 3737.891 3737.89 6762 or Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6763 6109., or 6111.

102 Page 239 As ReportedPassed by the Senate Judiciary Committee (J) A tax certificate shall not be sold to the owner of 6792 the certificate parcel.

102 Page 240 As ReportedPassed by the Senate Judiciary Committee discount from the certificate purchase price.

102 Page 241 As ReportedPassed by the Senate Judiciary Committee penalties, and interest, and as otherwise further agreed between 6851 the corporation and the treasurer.

102 Page 242 As ReportedPassed by the Senate Judiciary Committee applicable premium and less any applicable discount, and shall 6882 not be entitled to a refund of any amount paid.

102 Page 243 As ReportedPassed by the Senate Judiciary Committee treasurer, or a qualified trustee whom the treasurer has engaged 6913 for such purpose, shall issue the tax certificate and record the 6914 tax certificate sale by entering into a tax certificate register 6915 the certificate purchase price, any premium paid or discount 6916 taken, the certificate rate of interest, the date the 6917 certificates were sold, the name and address of the certificate 6918 holder or, in the case of issuance of the tax certificates in a 6919 book-entry system, the name and address of the nominee, and any 6920 other information the county treasurer considers necessary.

102 Page 244 As ReportedPassed by the Senate Judiciary Committee other method that the county treasurer, in the treasurer's sole 6945 discretion, determines is equitable.

102 Page 245 As ReportedPassed by the Senate Judiciary Committee the sale of the tax certificate and any fees set forth by the 6975 county treasurer in the tax certificate sale/purchase agreement.

102 Page 246 As ReportedPassed by the Senate Judiciary Committee by the tax commissioner, provided the certificate parcel has not 7006 been redeemed under division (A) or (C) of section 5721.38 of 7007 the Revised Code and at least one certificate respecting the 7008 certificate parcel, held by the certificate holder filing the 7009 request for foreclosure or notice of intent to foreclose and 7010 eligible to be enforced through a foreclosure proceeding, has 7011 not been voided under section 5721.381 of the Revised Code.

102 Page 247 As ReportedPassed by the Senate Judiciary Committee restrictions under such bankruptcy law or proceeding.

102 Page 248 As ReportedPassed by the Senate Judiciary Committee charges appearing on the tax duplicate charged against the 7066 certificate parcel that is the subject of the foreclosure 7067 proceedings and that are not covered by a tax certificate, but 7068 such amounts are not payable if the certificate holder is a 7069 county land reutilization corporation;

102 Page 249 As ReportedPassed by the Senate Judiciary Committee 5721.18 of the Revised Code, to enforce the lien vested in the 7097 certificate holder by the certificate.

102 Page 250 As ReportedPassed by the Senate Judiciary Committee redemption fund.

102 Page 251 As ReportedPassed by the Senate Judiciary Committee The county treasurer and the certificate holder shall 7159 negotiate the premium, in cash, to be paid for a new certificate 7160 sold under division (E)(2) of this section.

102 Page 252 As ReportedPassed by the Senate Judiciary Committee of section 5721.35 of the Revised Code, and the county recorder 7190 shall index the certificate and record any subsequent 7191 cancellation of the lien as provided in that section.

102 Page 253 As ReportedPassed by the Senate Judiciary Committee Code or as may otherwise be provided by law.

102 Page 254 As ReportedPassed by the Senate Judiciary Committee provided in section 5721.19 of the Revised Code or otherwise 7251 transferred according to any applicable procedures provided in 7252 sections 323.65 to 323.79 of the Revised Code, unless the 7253 complaint documents that the county auditor has determined that 7254 the true value of the certificate parcel is less than the 7255 certificate purchase price.

102 Page 255 As ReportedPassed by the Senate Judiciary Committee to the parcel to the purchaser.

102 Page 256 As ReportedPassed by the Senate Judiciary Committee (D) "Land reutilization program" means the procedures and 7311 activities concerning the acquisition, management, and 7312 disposition of affected delinquent lands set forth in sections 7313 5722.02 to 5722.15 of the Revised Code and lands otherwise 7314 acquired by an electing subdivision, including a county land 7315 reutilization corporation.

102 Page 257 As ReportedPassed by the Senate Judiciary Committee 323.65 of the Revised Code;

102 Page 258 As ReportedPassed by the Senate Judiciary Committee situated within its boundaries.

102 Page 259 As ReportedPassed by the Senate Judiciary Committee auditor, county treasurer, and county prosecuting attorney.

102 Page 260 As ReportedPassed by the Senate Judiciary Committee record a deed within the ninety-day period following the 7432 recording of its intent to acquire the property, then the county 7433 land reutilization corporation may dispose of such property free 7434 and clear of any claim or interest of such municipal corporation 7435 or township.

102 Page 261 As ReportedPassed by the Senate Judiciary Committee section 5722.02 of the Revised Code, the county prosecuting 7463 attorney shall compile and deliver to the electing subdivision a 7464 list of all delinquent land within the electing subdivision with 7465 respect to which a foreclosure proceeding pursuant to section 7466 323.25, sections 323.65 to 323.79, or section 5721.18 of the 7467 Revised Code has been instituted and is pending.

102 Page 262 As ReportedPassed by the Senate Judiciary Committee of the Revised Code, or as prescribed in sections 323.65 to 7494 323.79 of the Revised Code.

102 Page 263 As ReportedPassed by the Senate Judiciary Committee sale, and the land is deemed sold to the electing subdivision 7525 for no consideration other than the amounts charged under 7526 divisions (E) and (F) of this section.

102 Page 264 As ReportedPassed by the Senate Judiciary Committee levied by all such districts against the nonproductive land in 7556 the preceding tax year.

102 Page 265 As ReportedPassed by the Senate Judiciary Committee the electing subdivision;

102 Page 266 As ReportedPassed by the Senate Judiciary Committee collect and the electing subdivision shall pay the fee required 7617 by law for transferring and recording of deeds.

102 Page 267 As ReportedPassed by the Senate Judiciary Committee decree, order, or confirmation of sale.

102 Page 268 As ReportedPassed by the Senate Judiciary Committee Sec.

102 Page 269 As ReportedPassed by the Senate Judiciary Committee (B) If any nonproductive land that has been forfeited to 7709 the state and selected by an electing subdivision is advertised 7710 and offered for sale by the auditor pursuant to Chapter 5723.

102 Page 270 As ReportedPassed by the Senate Judiciary Committee When title to a parcel of land upon which a lien has been 7739 placed under section 715.261, 743.04, or 6119.06 of the Revised 7740 Code is transferred to a county land reutilization corporation 7741 under this section, the lien on the parcel shall be extinguished 7742 if the lien is for costs or charges that were incurred before 7743 the date of the transfer to the corporation and if the 7744 corporation did not incur the costs or charges, regardless of 7745 whether the lien was attached or the costs or charges were 7746 certified before the date of transfer.

102 Page 271 As ReportedPassed by the Senate Judiciary Committee proportion to their interest in the taxes, assessments, charges, 7769 interest, and penalties on the nonproductive land due and 7770 payable at the time the land was sold at the forfeiture sale.

102 Page 272 As ReportedPassed by the Senate Judiciary Committee be asserted, after one year from the date the deed conveying 7800 such land to the electing subdivision is filed for record, to 7801 question the validity of the title vested in the electing 7802 subdivision by such sale or transfer for any irregularity, 7803 informality, or omission in the proceedings relative to the 7804 foreclosure, forfeiture, or sale, or transfer of such 7805 nonproductive land to the electing subdivision.

102 Page 273 As ReportedPassed by the Senate Judiciary Committee (D) Plan for, and use its best efforts to consummate, the 7829 sale or other disposition of such land at such times and upon 7830 such terms and conditions as it deems appropriate to the 7831 fulfillment of the purposes and objectives of its land 7832 reutilization program;

102 Page 274 As ReportedPassed by the Senate Judiciary Committee corporation, such land shall be sold at not less than its fair 7859 market value.

102 Page 275 As ReportedPassed by the Senate Judiciary Committee order without reporting or accounting to the taxing districts:

102 Page 276 As ReportedPassed by the Senate Judiciary Committee Code.

102 Page 277 As ReportedPassed by the Senate Judiciary Committee land is abandoned land, the auditor may consent to the 7948 conveyance for any reason authorized in this chapter.

102 Page 278 As ReportedPassed by the Senate Judiciary Committee under Chapter 5721.

102 Page 279 As ReportedPassed by the Senate Judiciary Committee base period of the year immediately preceding the initial 8010 acquisition, as provided in section 1728.111 of the Revised 8011 Code, shall be determined by applying the land valuation as it 8012 existed in either the year preceding such initial acquisition, 8013 or in the next succeeding year after such nonproductive land is 8014 sold pursuant to section 5722.07 or 5722.13 of the Revised Code, 8015 whichever valuation is greater.

102 Page 280 As ReportedPassed by the Senate Judiciary Committee Sec.

102 Page 281 As ReportedPassed by the Senate Judiciary Committee township, or county land reutilization corporation in which a 8069 declaration under division (B) of this section is in effect.

102 Page 282 As ReportedPassed by the Senate Judiciary Committee each taxing authority for release of any claim on the delinquent 8100 taxes and associated costs attaching to that property at the 8101 time of conveyance to the county, municipal corporation, or 8102 township.

102 Page 283 As ReportedPassed by the Senate Judiciary Committee parcel of eligible delinquent land before the release becomes 8131 effective;

102 Page 284 As ReportedPassed by the Senate Judiciary Committee municipal corporation, township, or county land reutilization 8161 corporation under this section is real property held for a 8162 public purpose and is exempted from taxation until the county, 8163 municipal corporation, township, or county land reutilization 8164 corporation sells or otherwise disposes of property.

102 Page 285 As ReportedPassed by the Senate Judiciary Committee necessary or appropriate.

102 Page 286 As ReportedPassed by the Senate Judiciary Committee abandoned land or nonproductive land and not sold for want of a 8222 bidder.

102 Page 287 As ReportedPassed by the Senate Judiciary Committee 5722.01 of the Revised Code, upon a petition from the political 8253 subdivision, school district, or corporation.

102 Page 288 As ReportedPassed by the Senate Judiciary Committee forfeited land;

102 Page 289 As ReportedPassed by the Senate Judiciary Committee buildings, structures, or improvements on the land when that 8314 entry is for the purposes described in divisions (A)(4)(a) (D) 8315 (1) to (c) (3) of this section.

102 Page 290 As ReportedPassed by the Senate Judiciary Committee of forfeited lands and shall offer conduct annually a sale of 8344 one or more tracts of such lands for sale annually, or more 8345 frequently if the auditor determines that more frequent sales 8346 are necessary.

102 Page 291 As ReportedPassed by the Senate Judiciary Committee if the corporation did not incur the costs or charges, 8374 regardless of whether the lien was attached or the costs or 8375 charges were certified before the date of transfer.

102 Page 292 As ReportedPassed by the Senate Judiciary Committee Sec.

102 Page 293 As ReportedPassed by the Senate Judiciary Committee corporation, the court may enter the deficiency judgment against 8435 the stockholder holding a majority of that corporation's stock.

102 Page 294 As ReportedPassed by the Senate Judiciary Committee (2) If no bid is received for any of the tracts in an 8464 amount sufficient to pay the required amount prescribed in 8465 division (A)(1) of this section, and no notice is given under 8466 section 5722.04 of the Revised Code or division (B) of this 8467 section, the auditor may elect to offer such tract for sale 8468 forthwith, and sell it for the best price obtainable.

102 Page 295 As ReportedPassed by the Senate Judiciary Committee If a parcel sells for less than the total amount of the 8494 taxes, assessments, penalties, interest, and costs that stand 8495 charged against it, the officer conducting the sale shall 8496 require the buyer to complete an affidavit prepared by the 8497 officer stating that the buyer is not the owner of record 8498 immediately prior to the judgment of foreclosure or foreclosure 8499 and forfeiture, or a member of the specified class of parties 8500 connected to that owner, and the affidavit shall become part of 8501 the court records of the proceeding.

102 Page 296 As ReportedPassed by the Senate Judiciary Committee the title to the tract or parcel of land, divested of all 8525 liability for any taxes, assessments, charges, penalties, 8526 interest, and costs due at the time of sale that remain after 8527 applying the amount for which it was sold, except as otherwise 8528 provided in division (D) of this section.

102 Page 297 As ReportedPassed by the Senate Judiciary Committee under the terms of the sale and shall result in retention of the 8556 deposit as payment for the costs associated with advertising and 8557 offering the forfeited land for sale at a future public auction.

102 Page 298 As ReportedPassed by the Senate Judiciary Committee Sec.

102 Page 299 As ReportedPassed by the Senate Judiciary Committee taxes, assessments, charges, penalties, and interest against it, 8616 the court, in a separate order, may enter a deficiency judgment 8617 against the last owner of record of the tract, lot, or part of 8618 lot before its forfeiture to the state, for the amount of the 8619 difference;

102 Page 300 As ReportedPassed by the Senate Judiciary Committee (C) If the forfeited lands were foreclosed upon as a 8644 result of proceedings for foreclosure instituted under division 8645 (C) of section 5721.18 of the Revised Code, then the form of the 8646 advertisement of sale as described in division (A) of this 8647 section with respect to those lands additionally shall include 8648 the following statement in boldface type:

102 Page 301 As ReportedPassed by the Senate Judiciary Committee purchaser, the purchaser's heirs, or assigns.

102 Page 302 As ReportedPassed by the Senate Judiciary Committee Revenue Code of 1954," 68A Stat.

102 Page 303 As ReportedPassed by the Senate Judiciary Committee distributed as follows:

102 Page 304 As ReportedPassed by the Senate Judiciary Committee (3) Following the payment required by division (A)(2) of 8764 this section, if a county land reutilization corporation is 8765 operating in the county, then an additional ten per cent of the 8766 total proceeds arising from the sale shall be deposited into the 8767 county land reutilization corporation fund created pursuant to 8768 section 321.263 of the Revised Code.

102 Page 305 As ReportedPassed by the Senate Judiciary Committee enter the judgment pursuant to section 5721.192 of the Revised 8795 Code.

102 Page 306 As ReportedPassed by the Senate Judiciary Committee in this state.

102 Page 307 As ReportedPassed by the Senate Judiciary Committee similar provision that applies if the renewal clause is not 8856 exercised is presumed to be a sham transaction.

102 Page 308 As ReportedPassed by the Senate Judiciary Committee Revised Code, whereby the state or any of its political 8885 subdivisions take title to, or permanent or temporary possession 8886 of, such tangible personal property for use by the state or any 8887 of its political subdivisions, including for use by the general 8888 public thereof;

102 Page 309 As ReportedPassed by the Senate Judiciary Committee sale of motor fuel on which a refund of the tax is allowable 8914 under division (A) of section 5735.14 of the Revised Code;

102 Page 310 As ReportedPassed by the Senate Judiciary Committee defined in division (B)(12) of this section, provided that the 8944 number of days on which such tangible personal property or 8945 services, other than items never subject to the tax, are sold 8946 does not exceed six in any calendar year, except as otherwise 8947 provided in division (B)(9)(b) of this section.

102 Page 311 As ReportedPassed by the Senate Judiciary Committee Revised Code, whereby the United States takes title to, or 8974 permanent or temporary possession of, such tangible personal 8975 property for use by the United States including for use by the 8976 general public thereof;

102 Page 312 As ReportedPassed by the Senate Judiciary Committee Code.

102 Page 313 As ReportedPassed by the Senate Judiciary Committee division (A) of section 5709.12 of the Revised Code.

102 Page 314 As ReportedPassed by the Senate Judiciary Committee property sold for incorporation into the construction of a 9066 sports facility under section 307.696 of the Revised Code;

102 Page 315 As ReportedPassed by the Senate Judiciary Committee vessels or rail rolling stock;

102 Page 316 As ReportedPassed by the Senate Judiciary Committee production of tangible personal property for sale by farming, 9127 agriculture, horticulture, or floriculture;

102 Page 317 As ReportedPassed by the Senate Judiciary Committee this state, if sold by the manufacturer in this state to a 9157 retailer for use in the retail business of the retailer outside 9158 of this state and if possession is taken from the manufacturer 9159 by the purchaser within this state for the sole purpose of 9160 immediately removing the same from this state in a vehicle owned 9161 by the purchaser;

102 Page 318 As ReportedPassed by the Senate Judiciary Committee (b) Sales of water by a nonprofit corporation engaged 9187 exclusively in the treatment, distribution, and sale of water to 9188 consumers, if such water is delivered to consumers through pipes 9189 or tubing.

102 Page 319 As ReportedPassed by the Senate Judiciary Committee Revised Code;

102 Page 320 As ReportedPassed by the Senate Judiciary Committee gift certificates, or other advertising material that prices and 9245 describes tangible personal property offered for retail sale.

102 Page 321 As ReportedPassed by the Senate Judiciary Committee computer keyboards, modems, and other peripheral computer 9274 equipment to an individual who is licensed or certified to teach 9275 in an elementary or a secondary school in this state for use by 9276 that individual in preparation for teaching elementary or 9277 secondary school students;

102 Page 322 As ReportedPassed by the Senate Judiciary Committee equipment as defined in section 5727.01 of the Revised Code;

102 Page 323 As ReportedPassed by the Senate Judiciary Committee (b) To hold the thing transferred as security for the 9334 performance of an obligation of the vendor;

102 Page 324 As ReportedPassed by the Senate Judiciary Committee sales inventory in a warehouse, distribution center, or similar 9362 facility when the inventory is primarily distributed outside 9363 this state to retail stores of the person who owns or controls 9364 the warehouse, distribution center, or similar facility, to 9365 retail stores of an affiliated group of which that person is a 9366 member, or by means of direct marketing.

102 Page 325 As ReportedPassed by the Senate Judiciary Committee agriculture, horticulture, or floriculture.

102 Page 326 As ReportedPassed by the Senate Judiciary Committee site, and services provided in the construction of temporary 9421 impoundments;

102 Page 327 As ReportedPassed by the Senate Judiciary Committee production equipment.

102 Page 328 As ReportedPassed by the Senate Judiciary Committee (XI) Motor vehicles of any kind;

102 Page 329 As ReportedPassed by the Senate Judiciary Committee engines, airframes, instruments, and interiors in, and paint 9503 for, aircraft used primarily in a fractional aircraft ownership 9504 program, and sales of services for the repair, modification, and 9505 maintenance of such aircraft, and machinery, equipment, and 9506 supplies primarily used to provide those services.

102 Page 330 As ReportedPassed by the Senate Judiciary Committee takeoff weight or used exclusively in general aviation.

102 Page 331 As ReportedPassed by the Senate Judiciary Committee revenue from the operation of the business or activity conducted 9561 by the nonprofit corporation at the facility in excess of 9562 operating costs, capital expenditures, and reserves to be paid 9563 to the eligible county at least once per calendar year.

102 Page 332 As ReportedPassed by the Senate Judiciary Committee (55)(a) Sales of the following occurring on the first 9590 Friday of August and the following Saturday and Sunday of any 9591 year, except in 2024 or any subsequent year in which a sales tax 9592 holiday is held pursuant to section 5739.41 of the Revised Code:

102 Page 333 As ReportedPassed by the Senate Judiciary Committee sewing machines, sewing needles, tape measures, and thimbles;