Ohio § 5721.16

§ 5721.16.

(A) In its judgment of foreclosure and forfeiture rendered with respect to actions filed

pursuant to section 5721.14 of the Revised Code , the court shall enter a finding with respect to each parcel of the amount of the

taxes, assessments, charges, penalties, and interest, and the costs incurred in the

foreclosure and forfeiture proceeding instituted against it, which are due and unpaid.  The court shall order each parcel to be sold pursuant to Chapter 5723. of the Revised

Code, without appraisal, for not less than the lesser of the following: (1) The fair market value of the parcel, as determined by the county auditor and as specified

in the delinquent vacant land tax certificate or master list of delinquent vacant

tracts, plus the costs incurred in the foreclosure and forfeiture proceeding; (2) The total amount of the finding entered by the court, including all taxes, assessments,

charges, penalties, and interest payable subsequent to the delivery to the county

prosecuting attorney of the delinquent vacant land tax certificate or master list

of delinquent vacant tracts and prior to the transfer of the deed of the parcel to

the purchaser following confirmation of sale, plus the costs incurred in the foreclosure

and forfeiture proceeding.  For purposes of determining such amount, the county treasurer may estimate the amount

of taxes, assessments, interest, penalties, and costs that will be payable at the

time the deed of the property is transferred to the purchaser. Notwithstanding the minimum sales price provisions of divisions (A)(1) and (2) of

this section to the contrary, a parcel sold pursuant to this section shall not be

sold for less than the amount described in division (A)(2) of this section if the

highest bidder is the owner of record of the parcel immediately prior to the judgment

of foreclosure or a member of the following class of parties connected to that owner:

 a member of that owner's immediate family, a person with a power of attorney appointed

by that owner who subsequently transfers the parcel to the owner, a sole proprietorship

owned by that owner or a member of his immediate family, or a partnership, trust,

business trust, corporation, or association in which the owner or a member of his

immediate family owns or controls directly or indirectly more than fifty per cent.  If a parcel sells for less than the amount described in division (A)(2) of this

section, the officer conducting the sale shall require the buyer to complete an affidavit

stating that the buyer is not the owner of record immediately prior to the judgment

of foreclosure or a member of the specified class of parties connected to that owner,

and the affidavit shall become part of the court records of the proceeding.  If the county auditor discovers within three years after the date of the sale that

a parcel was sold to that owner or a member of the specified class of parties connected

to that owner for a price less than the amount so described, and if the parcel is

still owned by that owner or a member of the specified class of parties connected

to that owner, the auditor within thirty days after such discovery shall add the difference

between that amount and the sale price to the amount of taxes that then stand charged

against the parcel and is payable at the next succeeding date for payment of real

property taxes.  As used in this paragraph, “ immediate family ” means a spouse who resides in the same household and children. (B) Each parcel affected by the court's finding shall be sold pursuant to section 5723.06 of the Revised Code .