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Ohio Laws and Rules
(A) Except as provided in division (G) of this section, a parcel of abandoned land that is to be disposed of under this section shall be disposed of at a public auction scheduled and conducted as described in this section. At least twenty-one days prior to the date of the public auction, the clerk of court or sheriff of the county shall advertise the public auction in a newspaper of general circulation in the county in which the land is located. The advertisement shall include the street address, if available, of the abandoned land to be sold at the public auction, the date, time, and place of the auction, the permanent parcel number of the land if a permanent parcel number system is in effect in the county as provided in section 319.28 of the Revised Code, and a notice stating that the abandoned land is to be sold subject to the terms of sections 323.65 to 323.78 of the Revised Code.
(B) The sheriff of the county or a designee of the sheriff shall conduct the public auction at which the abandoned land will be offered for sale. To qualify as a bidder, a person shall file with the sheriff on a form provided by the sheriff a written acknowledgment that the abandoned land being offered for sale is to be conveyed in fee simple to the successful bidder. At the auction, the sheriff of the county or a designee of the sheriff shall begin the bidding at an amount equal to the total of the impositions against the abandoned land, plus the costs apportioned to the land under section 323.75 of the Revised Code. The abandoned land shall be sold to the highest bidder. The county sheriff or designee may reject any and all bids not meeting the minimum bid requirements specified in this division.
(C) Except as otherwise permitted under section 323.74 of the Revised Code, the successful bidder at a public auction conducted under this section shall pay the sheriff of the county or a designee of the sheriff a deposit of at least ten per cent of the purchase price in cash, or by bank draft or official bank check, at the time of the public auction, and shall pay the balance of the purchase price to the county treasurer within thirty days after the day on which the auction was held. Notwithstanding section 321.261 of the Revised Code, with respect to abandoned land foreclosed pursuant to sections 323.65 to 323.78 of the Revised Code, from the total proceeds arising from the sale of that land, the greater of twenty per cent of such proceeds, or the amount necessary under division (B) of section 323.75 of the Revised Code to reimburse the delinquent tax and assessment collection fund for the costs paid from the fund with respect to the abandoned land sold at the public auction, shall be deposited to the credit of that fund. The balance of the proceeds, if any, shall be distributed to the appropriate political subdivisions and other taxing units in proportion to their respective claims for taxes, assessments, interest, and penalties on the land.
(D) Upon the sale of abandoned land pursuant to this section, the owner’s fee simple interest in the land shall be conveyed to the purchaser. A conveyance under this division is free and clear of any liens and encumbrances of the parties named in the complaint for foreclosure attaching before the sale, and free and clear of any liens for taxes, except for federal tax liens and covenants and easements of record attaching before the sale.
(E) The county board of revision shall reject the sale of abandoned land to any person delinquent in the payment of taxes levied by or pursuant to Chapter 307., 322., 324., 5737., 5739., 5741., or 5743. of the Revised Code or any real property taxing provision of the Revised Code. The board also shall reject the sale of abandoned land to any person delinquent in the payment of property taxes on any parcel in the county, or to a member of any of the following classes of parties connected to that person:
(1) A member of that person’s immediate family;
(2) Any other person with a power of attorney appointed by that person;
(3) A sole proprietorship owned by that person or a member of that person’s immediate family;
(4) A partnership, trust, business trust, corporation, association, or other entity in which that person or a member of that person’s immediate family owns or controls directly or indirectly any beneficial or legal interest.
(F) If the purchase of abandoned land sold pursuant to this section is for less than the sum of the impositions against the abandoned land and the costs apportioned to the land under division (A) of section 323.75 of the Revised Code, upon the sale, all liens for taxes due at the time the deed of the property is conveyed to the purchaser following the sale, and liens subordinate to liens for taxes, shall be deemed satisfied and discharged.
(G) If the county board of revision finds that the total of the impositions against the abandoned land are greater than the fair market value of the abandoned land as determined by the auditor’s then-current valuation of that land, the board may order the property foreclosed and, without an appraisal or public auction, order the sheriff to execute a deed to the certificate holder that filed a complaint under section 323.69 of the Revised Code, or to a community development organization, municipal corporation, county, or township, whichever is applicable, as provided in section 323.74 of the Revised Code. Upon a transfer under this division, all liens for taxes due at the time the deed of the property is transferred to the certificate holder, community development organization, municipal corporation, county, or township following the conveyance, and liens subordinate to liens for taxes, shall be deemed satisfied and discharged.
Effective Date: 09-28-2006