Ohio § 5722.21

§ 5722.21.

(A) As used in this section: (1) “ Eligible delinquent land ” means delinquent land or delinquent vacant land, as defined in section 5721.01 of the Revised Code , included in a delinquent tax list or delinquent vacant land tax list that has been

certified delinquent within the meaning of section 5721.03 of the Revised Code , excluding any certificate parcel as defined in section 5721.30 of the Revised Code . (2) “ Delinquent taxes ” means the cumulative amount of unpaid taxes, assessments, recoupment charges, penalties,

and interest charged against eligible delinquent land that became delinquent before

transfer of title to a county, municipal corporation, township, or county land reutilization

corporation under this section. (3) “ Foreclosure costs ” means the sum of all costs or other charges of publication, service of notice, prosecution,

or other proceedings against the land under sections 323.25 to 323.28, 323.65 to 323.79,

or Chapter 5721. of the Revised Code as may pertain to delinquent land or be fairly

apportioned to it by the county treasurer. (4) “ Tax foreclosure sale ” means a sale of delinquent land pursuant to foreclosure proceedings under sections 323.25 to 323.28 , 323.65 to 323.79 , or section 5721.14 or 5721.18 of the Revised Code . (5) “ Taxing authority ” means the legislative authority of any taxing unit, as defined in section 5705.01 of the Revised Code , in which is located a parcel of eligible delinquent land acquired or to be acquired

by a county, municipal corporation, township, or county land reutilization corporation

in which a declaration under division (B) of this section is in effect. (B) The legislative authority of a municipal corporation may declare by ordinance, or

a board of county commissioners, a board of township trustees, or the board of directors

of a county land reutilization corporation may declare by resolution, that it is in

the public interest for the county, municipal corporation, township, or county land

reutilization corporation to acquire tax-delinquent real property within the county,

municipal corporation, or township for the public purpose of redeveloping the property

or otherwise rendering it suitable for productive, tax-paying use.  In any county, municipal corporation, or township in which such a declaration is

in effect, the county, municipal corporation, township, or county land reutilization

corporation may purchase or otherwise acquire title to eligible delinquent land, other

than by appropriation, and the title shall pass free and clear of the lien for delinquent

taxes as provided in division (D) of this section.  The authority granted by this section is supplemental to the authority granted under sections 5722.01 to 5722.15 of the Revised Code . (C) With respect to any parcel of eligible delinquent land purchased or acquired by a

county, municipal corporation, township, or county land reutilization corporation

in which a declaration is in effect under this section, the county, municipal corporation,

or township may obtain the consent of each taxing authority for release of any claim

on the delinquent taxes and associated costs attaching to that property at the time

of conveyance to the county, municipal corporation, or township.  Consent shall be obtained in writing, and shall be certified by the taxing authority

granting consent or by the fiscal officer or other person authorized by the taxing

authority to provide such consent.  Consent may be obtained before or after title to the eligible delinquent land is

transferred to the county, municipal corporation, or township.  A county that has organized and designated a county land reutilization corporation

for purposes of this chapter is not required to obtain such consent.  Upon conveyance to a county land reutilization corporation, the consent shall be

deemed to have been given to the extent that the corporation requires consent. The taxing authority of a taxing unit and a county, municipal corporation, or township

in which a declaration is in effect under this section may enter into an agreement

whereby the taxing authority consents in advance to release of the taxing authority's

claim on delinquent taxes and associated costs with respect to all or a specified

number of parcels of eligible delinquent land that may be purchased or acquired by

the county, municipal corporation, or township for the purposes of this section.  The agreement shall provide for any terms and conditions on the release of such

claim as are mutually agreeable to the taxing authority and county, municipal corporation,

or township, including any notice to be provided by the county, municipal corporation,

or township to the taxing authority of the purchase or acquisition of eligible delinquent

land situated in the taxing unit;  any option vesting in the taxing authority to revoke

its release with respect to any parcel of eligible delinquent land before the release

becomes effective;  and the manner in which notice of such revocation shall be effected.  Nothing in this section or in such an agreement shall be construed to bar a taxing

authority from revoking its advance consent with respect to any parcels of eligible

delinquent land purchased or acquired by the county, municipal corporation, or township

before the county, municipal corporation, or township enters into a purchase or other

agreement for acquisition of the parcels. A county that has organized and designated a county land reutilization corporation

is not required to enter into such an agreement with a taxing authority. (D) The lien for the delinquent taxes and associated costs for which all of the taxing

authorities have consented to release their claims under this section is hereby extinguished,

and the transfer of title to such delinquent land to the county, municipal corporation,

or township shall be transferred free and clear of the lien for such taxes and costs.  If a taxing authority does not consent to the release of its claim on delinquent

taxes and associated costs, the entire amount of the lien for such taxes and costs

shall continue as otherwise provided by law until paid or otherwise discharged according

to law.  If a county land reutilization corporation acquires title to eligible delinquent

land under this section, the lien for delinquent taxes and costs with respect to land

acquired by the corporation shall be extinguished simultaneously with the transfer

of title to the corporation, notwithstanding that the taxing authorities have not

consented to release their claims under this section. (E) All eligible delinquent land acquired by a county, municipal corporation, township,

or county land reutilization corporation under this section is real property held

for a public purpose and is exempted from taxation until the county, municipal corporation,

township, or county land reutilization corporation sells or otherwise disposes of

property. (F) If a county, municipal corporation, township, or county land reutilization corporation

sells or otherwise disposes of delinquent land it purchased or acquired and for which

all or a portion of a taxing authority's claim for delinquent taxes was released under

this section, whether by consent of the taxing authority or pursuant to division (D)

of this section, the net proceeds from such sale or disposition shall be used for

such redevelopment purposes the board of county commissioners, the legislative authority

of the municipal corporation, the board of township trustees, or the board of directors

of the county land reutilization corporation considers necessary or appropriate.