Ohio § 715.263

§ 715.263.

(A) As used in this section: (1) “ Immediate family ” means a spouse who resides in the same household, and children. (2) “ Nuisance ” means a building that is structurally unsafe, unsanitary, or not provided with adequate

safe egress;  that constitutes a fire hazard, is otherwise dangerous to human life,

or is otherwise no longer fit and habitable;  or that, in relation to its existing

use, constitutes a hazard to the public health, welfare, or safety by reason of inadequate

maintenance, dilapidation, obsolescence, or abandonment. (3) “ Delinquent lot or parcel ” means either of the following: (a) A lot or parcel of land against which delinquent taxes, assessments, interest, and

penalties remain unpaid for more than one year after the lot or parcel is certified

delinquent on the delinquent land list compiled under section 5721.011 of the Revised Code . (b) A lot or parcel of land constituting nonproductive land that has been acquired by

the municipal corporation pursuant to Chapter 5722. of the Revised Code. (B) For the purpose of initiating the granting of a tax credit under this section, a

municipal corporation may certify that a nuisance exists on any delinquent lot or

parcel.  The delinquent lot or parcel must be located in the municipal corporation.  The municipal corporation shall maintain a list of any such certified nuisances,

and each entry on the list shall identify the delinquent lot or parcel and describe

the nuisance.  The municipal corporation shall certify a copy of the list to the county auditor.  Any time the municipal corporation adds a nuisance to the list, it shall certify

an updated copy of the list to the county auditor.  The list shall be open to public inspection both at the municipal offices and at

the offices of the county auditor. (C) A person is eligible for a tax credit under this section if that person purchases

at a foreclosure sale held pursuant to proceedings under section 323.25 or Chapter

5721. of the Revised Code, at a sale of nonproductive lands under section 5722.07 of the Revised Code , or at a sale of forfeited lands under Chapter 5723. of the Revised Code a lot or

parcel on the list certified to the county auditor under division (B) of this section.  However, the purchaser is not eligible for a tax credit under this section if the

purchaser is the owner of record of the lot or parcel immediately prior to the judgment

of foreclosure or forfeiture or a member of the following class of parties connected

to that owner:  a member of the owner's immediate family, a person with a power of

attorney appointed by the owner who subsequently transfers the parcel to the owner,

a sole proprietorship consisting of the owner or a member of the owner's immediate

family, or a partnership, trust, business trust, corporation, or association in which

the owner or a member of the owner's immediate family owns or controls directly or

indirectly more than fifty per cent. After purchasing the lot or parcel, the person may demolish or otherwise abate the

nuisance and apply to the municipal corporation for a certificate of completion of

abatement.  The application shall identify the lot or parcel on which the nuisance was abated,

and shall state the date the lot or parcel was purchased at the foreclosure, forfeiture,

or nonproductive land sale, the date of completion of the demolition or other abatement,

and the cost of the demolition or other abatement.  The cost shall be the lowest bid from among at least three bids solicited and received

by the applicant.  The applicant shall include with the application evidence of at least three bids

solicited and received by the applicant and an affidavit stating that the purchaser

of the lot or parcel at the foreclosure, forfeiture, or nonproductive land sale was

not the owner of record of the property immediately prior to the judgment of foreclosure

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

in this division. Upon receipt of the application, the municipal corporation shall cause the lot or

parcel to be examined.  If the municipal corporation determines the nuisance is demolished or otherwise

abated to its satisfaction, it shall issue a certificate of completion of abatement

to the owner of the lot or parcel.  The certificate shall identify the lot or parcel on which the nuisance was abated,

and shall state the date the lot or parcel was purchased at the foreclosure, forfeiture,

or nonproductive land sale, the date of completion of the demolition or other abatement,

the cost of the demolition or other abatement, and the percentage of that cost for

which a credit shall be granted.  That percentage shall not exceed one hundred per cent of the cost of the demolition

or abatement as verified and adjusted by the municipal corporation, except that the

amount of the credit shall not exceed ten thousand dollars.  Before issuing the certificate, the municipal corporation shall verify, and may

adjust, the cost of the demolition or other abatement as reported on the tax credit

application.  The cost for which a credit is granted shall not exceed the lowest of the bids submitted

with the application.  The municipal corporation shall certify a copy of the certificate to the county

auditor. Before issuing a certificate of completion of abatement that will result in a tax

credit in an amount that exceeds seventy-five per cent of the real property taxes

due on the lot or parcel for the tax year for which the most recent tax duplicate

certified to the county treasurer is compiled, not including any delinquent amounts

carried forward from tax years preceding the tax year for which that duplicate is

compiled, the municipal corporation shall send written notice to the board of education

of the city, local, or exempted village school district in which the lot or parcel

is located.  The notice shall state that the municipal corporation intends to grant a tax credit

against the lot or parcel, and shall include the verified and adjusted cost of the

demolition or other abatement, the percentage of that cost for which the credit is

proposed to be granted, and the amount of the proposed credit.  Within thirty days after the notice is delivered to the board of education, the

board of education shall adopt a resolution approving or disapproving the proposed

credit and shall certify a copy of the resolution to the municipal corporation.  The municipal corporation shall grant the credit as proposed if the board of education

approves the proposal or if the board of education does not adopt a resolution approving

or disapproving the proposal within the required thirty-day period.  If the board of education adopts a resolution disapproving the proposed credit within

the required thirty-day period, the municipal corporation shall not grant the credit. (D) The owner of a lot or parcel for which a certificate of completion of abatement has

been issued shall receive a tax credit equal to the percentage of the cost of the

demolition or other abatement as stated on the certificate, except that the amount

of the credit shall not exceed ten thousand dollars.  The credit shall apply only to real property taxes charged against the lot or parcel,

and not to special assessments, personal property taxes, or real property taxes charged

against a different lot or parcel. After receiving a copy of a certificate of completion of abatement from a municipal

corporation, the county auditor shall reduce by the amount of the credit the taxes

charged against the lot or parcel the next time the county auditor certifies such

taxes to the tax list and duplicate of real and public utility property under section 319.30 of the Revised Code .  If the amount of the credit exceeds the amount of taxes charged at that time, the

excess amount shall be carried forward to future tax years until the entire amount

of the credit is used.  If the lot or parcel is sold, any carried-forward tax credit shall run with the

land.  The reduction in taxes charged against the lot or parcel each year shall be apportioned

ratably among the various taxing authorities otherwise entitled to receive those taxes.