Effective: September 4, 2014
Latest Legislation: Senate Bill 172 - 130th General Assembly
(A)(1) A county board of revision may order that a proceeding arising from a complaint filed under section 323.69 of the Revised Code be transferred to the court of common pleas or to a municipal court with jurisdiction. The board may order such a transfer upon the motion of the record owner of the parcel or the county prosecuting attorney, representing the county treasurer, or upon its own motion.
(2) A court of common pleas or municipal court may order that a proceeding arising from a complaint filed under sections 323.25 to 323.28 or Chapter 5721. of the Revised Code be transferred to a 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 factors described in division (F)(2) of section 323.65 of the Revised Code apply to the parcel. The court may order a transfer under this division upon the motion of the record owner of the parcel or the county prosecuting attorney, representing the county treasurer, or upon its own motion.
(B) On or before the twenty-eighth day after the journalization of an order of transfer issued pursuant to division (A) of this section, the county prosecuting attorney shall file a copy of the journalized order of transfer and a notice of transfer and dismissal with the clerk of court and with the court or board to which the case was transferred. In any action transferred to a county board of revision, the prosecuting attorney shall serve the notice of transfer upon all parties to the action except any party that previously failed to answer, plea, or appear in the proceeding as required in Civil Rule 12. In any action transferred to a court, the prosecuting attorney shall serve the notice of transfer upon all parties to the action except those parties deemed to be in default under division (D) of section 323.69 of the Revised Code.
(C) Upon journalization of the order of transfer, the clerk of court shall proceed as if the transferred complaint had been filed with the court or board to which the proceeding was transferred, except that the clerk is not required to perfect a notice of summons and complaint to any party that had already been served such notice. When the prosecuting attorney files the notice of transfer as prescribed in division (B) of this section, the clerk shall stamp or otherwise indicate on the notice a new case number for the proceeding. The clerk shall assign the entire case file to the court or board to which the proceeding was transferred, including any preliminary or final reports, documents, or other evidence made available to the transferring court or board. All such reports, documents, and other evidence shall be received by the court or board to which the proceeding was transferred as competent evidence for the purposes of adjudicating the proceeding. That court or board shall accept all such reports, documents, and evidence in the case file unless otherwise required by law or unless the court or board determines that doing so would not be in the interests of justice.
The court or board to which the proceeding is transferred shall serve notice of the summons and the complaint as required in Civil Rule 4 or section 323.69 of the Revised Code, as applicable, upon any parties not yet served such notice in the proceeding.
(D) If a county prosecuting attorney does not file a notice of transfer as required under division (B) of this section on or before the twenty-eighth day after the journalization of an order of transfer issued under division (A) of this section, or upon the motion of the prosecuting attorney, court, or board before that date, the complaint that is the subject of the order of transfer shall be deemed to have been dismissed without prejudice by both the court and the board of revision.
(E) Upon the journalization of an order of transfer issued under division (A) of this section, the case shall be deemed to have been dismissed without prejudice by the transferring court or board.
Structure Ohio Revised Code
Chapter 323 | Collection of Taxes
Section 323.01 | Collection of Taxes Definitions.
Section 323.011 | Taxes Defined for Certain Sections.
Section 323.02 | Acceptance of Claim by County Treasurer - Certificates - Assignment of Certificate.
Section 323.03 | Certificates to Be Dated.
Section 323.04 | Payment of Taxes With Liquidated Claims.
Section 323.05 | Claims and Certificates Nonnegotiable - Exception.
Section 323.06 | Payment of Special Assessments With Assessment Bonds.
Section 323.07 | County Treasurer Authorized to Accept Bonds - No Cash Refunds - Distribution.
Section 323.08 | Publishing Schedule of Tax Rates and Effective Rates.
Section 323.09 | Office of County Treasurer Open for Collection of Taxes.
Section 323.11 | State's Lien for Taxes Attaches and Continues Until Paid.
Section 323.12 | Payment of Taxes.
Section 323.122 | Extension for Payment of Real Property Tax for Members of Armed Forces.
Section 323.13 | Tax Bill Mailed or Delivered - Failure to Receive Bill.
Section 323.131 | Form and Contents of Tax Bill.
Section 323.132 | Paying Delinquent Taxes.
Section 323.133 | Payment of Portion of Taxes Where Application for Exemption Is Pending.
Section 323.14 | Receipt for Payment of Taxes - Form.
Section 323.15 | Payment of Less Than Full Amount Due - Payment by Owner of Undivided Interest.
Section 323.151 | Valuation of Homestead Property Definitions.
Section 323.152 | Reductions in Taxable Value.
Section 323.153 | Application for Reduction in Real Property Taxes.
Section 323.154 | Issuing Certificate of Reduction.
Section 323.155 | Tax Bill to Reflect Reductions.
Section 323.157 | Employees - Adoption of Rules.
Section 323.158 | Partial Real Property Tax Exemption.
Section 323.16 | Partial Real Property Tax Exemption for Child Care Center.
Section 323.17 | Extending Time for Delivery of Tax Duplicate.
Section 323.25 | Enforcing Tax Lien.
Section 323.251 | Authority of Tax Commissioner Relative to Actions of Local Authorities.
Section 323.26 | Allegations in Petition - Evidence.
Section 323.27 | Joinder of Causes of Action.
Section 323.28 | Finding and Decree - Appraisal and Sale of Property - Proceeds of Sale.
Section 323.29 | Partial Payment of Delinquent Taxes.
Section 323.30 | Receipt for Installment Payment - Contents - Entry by County Treasurer.
Section 323.31 | Delinquent Tax Contract With Treasurer.
Section 323.41 | Duty of Holder of Land to Pay Taxes - Agents - Liability of Guardian.
Section 323.42 | Recovering Advances or Expenses.
Section 323.43 | Authorizing or Consenting to Payment by Taxes by Another.
Section 323.44 | Forfeiture of Life Estate for Failure to Pay Taxes.
Section 323.45 | Lien for Taxes Paid by Lienholder.
Section 323.47 | Lien on Land to Be Discharged Out of Proceeds of Sale.
Section 323.48 | Lien of Part Owner Who Pays Tax.
Section 323.49 | Power of County Treasurer to Become Receiver of Land - Procedure - Exception.
Section 323.51 | Prosecuting Attorney Shall Represent County Treasurer.
Section 323.61 | Tax Receiving Offices - Location.
Section 323.611 | Contracting With Financial Institution to Process Payments, Checks and Fees.
Section 323.62 | Notice to Taxpayer.
Section 323.63 | Depositing Money Received in Payment of Taxes.
Section 323.65 | Expedited Foreclosure on Unoccupied Land Definitions.
Section 323.66 | Expedited Foreclosure by Board of Revision on Unoccupied Land.
Section 323.67 | List of Parcels of Abandoned Land.
Section 323.68 | Title Search to Identify Persons With Interest in Land.
Section 323.69 | Complaint for Foreclosure - Dismissal by Board.
Section 323.691 | Transfer of Complaint to Court of Common Pleas or Municipal Court.
Section 323.70 | Final Hearing on Complaint - Dismissal on Petition.
Section 323.71 | Procedure Where Impositions Exceed Fair Market Value.
Section 323.72 | Answer - Hearing on or Dismissal of Complaint.
Section 323.73 | Disposal of Abandoned Land at Public Auction.
Section 323.74 | Disposition of Abandoned Land Not Sold at Auction.
Section 323.75 | Apportionment of Costs of Sale at Auction.
Section 323.76 | Termination of Right of Redemption on Sale or Transfer.
Section 323.77 | Notice by Electing Subdivision of Desire to Acquire Land.
Section 323.78 | Invocation of Alternative Redemption Period.
Section 323.79 | Appeal by Aggrieved Party in Court of Common Pleas.