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Ohio Laws and Rules
(A)(1) If the impositions against a parcel of abandoned land that is the subject of a complaint filed under section 323.69 of the Revised Code exceed the fair market value of that parcel as currently shown by the latest valuation by the auditor of the county in which the land is located, then the prosecuting attorney or the certificate holder, whichever is applicable, may notify the county board of revision in writing by filing a notice with the clerk of court that, in the prosecuting attorney’s or certificate holder’s opinion, based on the auditor’s then-current valuation of the parcel of abandoned land, the impositions against that parcel exceed the fair market value of that parcel. The prosecuting attorney or certificate holder shall file this notice not later than fourteen days before the final hearing is conducted pursuant to section 323.70 of the Revised Code. After the clerk’s receipt of the notice, the board shall schedule a hearing on the question of the valuation of the abandoned land, as prescribed in this section. The board shall give notice of the hearing in accordance with section 323.69 of the Revised Code. In addition to determining the valuation of the abandoned land at the hearing, the board also may adjudicate the ultimate disposition of the case pursuant to section 323.72 of the Revised Code, if the notice of the hearing specifies that the hearing may adjudicate that ultimate disposition.
(2) A lienholder may file with the county board of revision a good faith appraisal of the parcel of abandoned land from a licensed professional appraiser and request a hearing under division (A)(1) of this section. If the lienholder shows by a preponderance of the evidence that the impositions against the parcel of abandoned land do not exceed the fair market value of that parcel as determined by the auditor’s then-current valuation of that parcel, then the board may dismiss the complaint and may remove that abandoned land from the list compiled under division (A) of section 323.67 of the Revised Code.
(3) The county board of revision shall conduct a valuation hearing as provided in this section and shall make a factual finding as to whether the impositions against the parcel of abandoned land exceed or do not exceed the fair market value of that parcel as determined by the auditor’s then-current valuation of that parcel. If the board finds that the impositions do not exceed the fair market value of that parcel as determined by the auditor’s then-current valuation of that parcel, then the board shall determine whether the restoration of the abandoned land to the tax duplicate remains of sufficient public interest to justify adjudicating the case under sections 323.65 to 323.78 of the Revised Code. In making its determination under this division, the board may consider any of the following:
(a) The period of time in which the parcel has been tax delinquent;
(b) The likelihood of payment of the tax delinquency;
(c) The interest in the parcel by, or the input of, any affected municipal corporation, county, township, or community development organization;
(d) The existence of any land reutilization program authorized under Chapter 5722. of the Revised Code;
(e) Any other factors or testimony that the board determines will more expeditiously cause the abandoned land to be restored to the tax duplicate.
(4) If the county board of revision determines at a hearing held under division (A) of this section that the impositions against the parcel do not exceed the fair market value of that parcel as determined by the auditor’s then-current valuation of that parcel, the board may, but is not required to, order that the complaint be dismissed and that the parcel be removed from the list compiled under division (A) of section 323.67 of the Revised Code, provided that, if the lienholder requests a hearing under division (A)(2) of this section and either does not appear at the hearing or does not supply the board with a good faith appraisal within the time and in the manner prescribed in this section, the complaint shall not be dismissed and the parcel shall not be removed from the list.
(5) If the county board of revision determines at the hearing held under division (A) of this section that the impositions against the parcel exceed the fair market value of that parcel as determined by the auditor’s then-current valuation of that parcel, or that the restoration of the abandoned land to the tax duplicate remains of sufficient public interest to justify adjudicating the case under sections 323.65 to 323.78 of the Revised Code, the board shall not dismiss the complaint nor order that the parcel be removed from the list compiled under division (A) of section 323.67 of the Revised Code and may proceed to hear and adjudicate the case pursuant to section 323.72 of the Revised Code.
(B) Any parcel of abandoned land for which the complaint is not dismissed and that is not removed from the list compiled under division (A) of section 323.67 of the Revised Code in accordance with division (A)(2) or (4) of this section, or pursuant to a dismissal petition filed under division (B) of section 323.70 of the Revised Code shall be disposed of as prescribed in sections 323.65 to 323.78 of the Revised Code.
(C) Notwithstanding sections 323.65 to 323.78 of the Revised Code to the contrary, for purposes of determining in any proceeding under those sections whether the total of the impositions against the abandoned land exceed the fair market value of the abandoned land, it is prima-facie evidence and a rebuttable presumption that may be rebutted to the county board of revision that the auditor’s then-current valuation of that abandoned land is the fair market value of the land, regardless of whether an independent appraisal has been performed.
Effective Date: 09-28-2006