Ohio Revised Code
Chapter 323 | Collection of Taxes
Section 323.78 | Invocation of Alternative Redemption Period.

Effective: September 4, 2014
Latest Legislation: Senate Bill 172 - 130th General Assembly
(A) Notwithstanding anything in Chapters 323., 5721., and 5723. of the Revised Code, a county treasurer may elect to invoke the 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 requested title to the parcel, then upon adjudication of foreclosure of the parcel, the court or board of revision shall order, in the decree of foreclosure or by separate order, that the equity of redemption and any statutory or common law right of redemption in the parcel by its owner shall be forever terminated after the expiration of the alternative redemption period and that the parcel shall be transferred by deed directly to the requesting municipal corporation, township, county, school district, community development corporation, or county land reutilization corporation without appraisal and without a sale, free and clear of all impositions and any other liens on the property, which shall be deemed forever satisfied and discharged. The court or board of revision shall order such a transfer regardless of whether the value of the taxes, assessments, penalties, interest, and other charges due on the parcel, and the costs of the action, exceed the fair market value of the parcel. No further act of confirmation or other order shall be required for such a transfer, or for the extinguishment of any statutory or common law right of redemption.
(C) If a county treasurer invokes the alternative redemption period pursuant to this section and if no community development organization, county land reutilization corporation, municipal corporation, county, township, or school district has requested title to the parcel, then upon adjudication of foreclosure of the parcel, the court or board of revision shall order the property sold as otherwise provided in Chapters 323. and 5721. of the Revised Code, and, failing any bid at any such sale, the parcel shall be forfeited to the state and otherwise disposed of pursuant to Chapter 5723. of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 3 | Counties

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 323.071 | Advance Payment of Installments of Special Assessment - Cancellation of Installments - Use of Money.

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 323.121 | Penalty and Interest for Failure to Pay Real Estate Taxes and Installments When Due.

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 323.134 | Agreements for Information Exchanges Limited Exclusively to Purpose of Real Property Tax Billing and Payment.

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 323.156 | Payment of Homestead Exemption to County's Undivided Income Tax Fund From State General Fund.

Section 323.157 | Employees - Adoption of Rules.

Section 323.158 | Partial Real Property Tax Exemption.

Section 323.159 | Applying Homestead Exemption to Nonprofit Corporation That Owns and Operates Housing Cooperatives.

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 323.32 | Payments Received in Settlement of Claims Arising From Delinquent Property Tax Charges and Ordered to Be Paid by Railroad Company Under Plan of Reorganization.

Section 323.33 | Delinquent Amounts Most Likely Uncollectible Except Through Foreclosure or Through Foreclosure and Forfeiture.

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 323.46 | Rights of Joint Owner Who Pays His Portion of Tax - Liability of Nonpaying Joint Owner.

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 323.50 | Decision of Court - Rental Value of Commercial Property - Ability to Collect Taxes From Income - Discharge of Receiver.

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.

Section 323.99 | Penalty.