Ohio Revised Code Search
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Section 323.47 | Lien on land to be discharged out of proceeds of sale.
...B) (1)(a) of this section, the judgment creditor may request that the county treasurer refund that excess to holders of the next lien interests according to the confirmation of sale or, if all liens are satisfied, that the treasurer remit that excess to the court for distribution. If the actual amount exceeds the county treasurer's estimate, the officer who conducted the sale shall certify the amount of the excess t... |
Section 323.48 | Lien of part owner who pays tax.
...A part owner who pays the tax on the whole tract of which he is part owner shall have a lien on the shares or parts of the other part owner for the tax paid on their shares or parts. Such owner may receive such amount, paid with interest thereon, on the sale or partition of such lands, and he may enforce the collection of such amount with interest, as any other lien or charge. |
Section 323.49 | Power of county treasurer to become receiver of land - procedure - exception.
...ins due and unpaid shall apply by petition to the court of common pleas to be appointed receiver ex officio of the rents, issues, and income of the real property against which such taxes and assessments are charged, for the purpose of satisfying out of such rents, issues, and income the taxes and assessments upon such real property, together with the penalties, interest, and costs charge... |
Section 323.50 | Decision of court - rental value of commercial property - ability to collect taxes from income - discharge of receiver.
...s, and income of such real property, together with the probable costs and expenses of the receivership. If such real property is used in whole or in part by the owner thereof for manufacturing, mercantile, industrial, commercial, or other business purposes, the court of common pleas shall find the annual rental value thereof, which shall be considered as rents, issues, and income of such... |
Section 323.51 | Prosecuting attorney shall represent county treasurer.
...gned for trial at the earliest practicable day. Neither the treasurer nor the prosecuting attorney shall be entitled to any additional compensation for the services performed under said sections. |
Section 323.61 | Tax receiving offices - location.
...s as are necessary for the expedient collection of taxes. The treasurer or his deputies may attend at such offices and receive payment of all taxes, or if adequate security protection is afforded all county funds involved, he may appoint a bank or bank cashier, without compensation, as his agent or deputy for the collection of taxes. The reasonable and necessary expenses incurred by the treasurer in the collection o... |
Section 323.611 | Contracting with financial institution to process payments, checks and fees.
... Revised Code; (2) The treasurer's surety bond includes within its coverage any loss that might occur as the result of the contract; (3) The provisions of the contract do not conflict with accounting and reporting requirements prescribed by the auditor of state. (B) The records of the financial institution are subject to examination by the auditor of state to the same extent as if the services that the financia... |
Section 323.62 | Notice to taxpayer.
... (B) On the official public notice web site established under section 125.182 of the Revised Code; (C) On the web site and social media account of the county. |
Section 323.63 | Depositing money received in payment of taxes.
...any losses of money so collected or deposited shall be the same as provided in section 135.39 of the Revised Code. |
Section 323.65 | Expedited foreclosure on unoccupied land definitions.
...8 of the Revised Code, for purposes of determining the alternative redemption period, the period commences on the day immediately following the journalization of the adjudication of foreclosure and ends on and includes the twenty-eighth day thereafter. (K) "County land reutilization corporation" means a corporation organized under Chapter 1724. of the Revised Code. |
Section 323.66 | Expedited foreclosure by board of revision on unoccupied land.
...intain an official case file, docket all proceedings, and tax as costs all necessary actions in connection therewith in furtherance of the foreclosure of abandoned land under those sections. The county board of revision shall file with the clerk of court all orders and adjudications of the board, and the clerk shall docket, as needed, and journalize all orders and adjudications... |
Section 323.67 | List of parcels of abandoned land.
...ed lands in any manner and at such times as will give effect to the expedited foreclosure of abandoned land. |
Section 323.68 | Title search to identify persons with interest in land.
...e certificate holder or corporation determines to be abandoned land under division (A) of section 323.67 of the Revised Code, the certificate holder or corporation shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest of record in the abandoned land. (B) Notwith... |
Section 323.69 | Complaint for foreclosure - dismissal by board.
...(A) Upon the completion of the title search required by section 323.68 of the Revised Code, the prosecuting attorney, representing the county treasurer, the county land reutilization corporation, or the certificate holder may file with the clerk of court a complaint for the foreclosure of each parcel of abandoned land appearing on the abandoned land list, and for the equity of redemption on each parcel. The complaint... |
Section 323.691 | Transfer of complaint to court of common pleas or municipal court.
... county board of revision if the court determines that the real property that is the subject of the complaint is abandoned land, provided that the appropriate board of revision has adopted a resolution under section 323.66 of the Revised Code to adjudicate cases as provided under sections 323.65 to 323.79 of the Revised Code. There is a rebuttable presumption that a parcel of land is unoccupied if any of the fa... |
Section 323.70 | Final hearing on complaint - dismissal on petition.
...impositions asserted under sections 715.26 and 715.261 of the Revised Code. (B) If, on or before the fourteenth day after service of process is perfected under division (B) of section 323.69 of the Revised Code, a record owner files with the clerk of court a motion requesting that the county board of revision order the case to be transferred to a court pursuant to section 323.691 of the Revised Code, the boar... |
Section 323.71 | Procedure where impositions exceed fair market value.
...nd 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 board may proceed to hear and adjudicate the case as provided under sections 323.70 and 323.72 of the Revised Code. Upon entry of an order of foreclosure, the parcel may be d... |
Section 323.72 | Answer - hearing on or dismissal of complaint.
...han thirty days, and not later than ninety days, after the board receives the pleading. Upon scheduling the hearing, the board shall notify the person that filed the pleading and all interested parties, other than parties in default, of the date, time, and place of the hearing, and shall conduct the hearing. The only questions to be considered at the hearing are the amount and validity of all or a portion of t... |
Section 323.73 | Disposal of abandoned land at public auction.
...such proceeds shall be deposited to the credit of the county treasurer's delinquent tax and assessment collection fund to reimburse the fund for costs paid from the fund for the transfer, redemption, or sale of abandoned land at public auction. Not more than one-half of the twenty per cent may be used by the treasurer for community development, nuisance abatement, foreclosure prevention, demolition, and related servi... |
Section 323.74 | Disposition of abandoned land not sold at auction.
...he lesser of fifty per cent of fair market value of the abandoned land as currently shown by the county auditor's latest valuation, or the sum of the impositions against the abandoned land plus the costs apportioned to the land under section 323.75 of the Revised Code. Notice of any subsequent sale pursuant to this section may be given in the original notice of sale listing the time, date, and place of the subsequent... |
Section 323.75 | Apportionment of costs of sale at auction.
...ection funds created under section 321.261 of the Revised Code, allocated equally among the respective funds of the county treasurer and of the prosecuting attorney; (b) From the community development organization, school district, municipal corporation, county, or township, whichever is applicable. (3) If the abandoned land in question is transferred to a certificate holder, from the certificate holder. (C)... |
Section 323.76 | Termination of right of redemption on sale or transfer.
...Upon the sale of abandoned land at public auction pursuant to section 323.73 or 323.74 of the Revised Code, or upon the county board of revision's order to the sheriff to transfer abandoned land to a community development organization, school district, municipal corporation, county, or township under section 323.74 of the Revised Code, any common law or statutory right of redemption shall ... |
Section 323.77 | Notice by electing subdivision of desire to acquire land.
...(A) As used in this section, "electing subdivision" has the same meaning as in section 5722.01 of the Revised Code. (B) At any time from the date the complaint for foreclosure is filed under section 323.69 of the Revised Code, but not later than sixty days after the date on which the land was first offered for sale, an electing subdivision or a county land reutilization corporation may give the county ... |
Section 323.78 | Invocation of alternative redemption period.
...e alternative redemption period in any petition for foreclosure of abandoned lands under section 323.25, sections 323.65 to 323.79, or section 5721.18 of the Revised Code. (B) If a county treasurer invokes the alternative redemption period pursuant to this section, and if a municipal corporation, township, county, school district, community development organization, or county land reutilization corporation has req... |
Section 323.79 | Appeal by aggrieved party in court of common pleas.
... an order of transfer or conveyance, whether included in the decree of foreclosure or a separate order, is first filed with and journalized by the clerk of court. The court does not have jurisdiction to hear any appeal filed after the expiration of the applicable fourteen-day period. If the fourteenth day after the date on which the order is filed with the clerk of court falls upon a weekend or official holiday... |