323.67 List of parcels of abandoned land.

(A) The county treasurer or a certificate holder, from the list compiled under division (C) of this section or the delinquent tax list or delinquent vacant land tax list compiled under section 5721.03 of the Revised Code, may identify and compile a list of the parcels in the county that the treasurer or certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.78 of the Revised Code. Those parcels may be identified in an affidavit directed to the county treasurer and executed by a duly authorized officer of the municipal corporation or township in which the parcel is located.

(B)(1) If a county treasurer compiles a list of parcels under division (A) of this section that the treasurer determines to be abandoned lands suitable for disposition under sections 323.65 to 323.78 of the Revised Code, the treasurer may declare by resolution that the delinquent taxes, interest, penalties, and charges levied on the abandoned lands on the list are uncollected, that the restoration of the abandoned lands to the tax list is of sufficient public interest to justify the expeditious foreclosure of the state’s lien for the delinquent taxes, and that the abandoned lands, for those reasons, shall be offered for sale by public auction or otherwise conveyed pursuant to sections 323.65 to 323.78 of the Revised Code. The treasurer shall certify a copy of the resolution to the prosecuting attorney of the county served by the treasurer.

(2) If a certificate holder compiles a list of parcels under division (A) of this section that the certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.78 of the Revised Code, the certificate holder may proceed under sections 323.68 and 323.69 of the Revised Code.

(C) For purposes of sections 323.65 to 323.78 of the Revised Code, the county auditor or county treasurer may compile or certify an abandoned land list in any manner and at such times as will give effect to the expedited foreclosure of abandoned land.

Effective Date: 09-28-2006