Effective: September 10, 1996
Latest Legislation: House Bill 517 - 121st General Assembly
(A) As used in this section:
(1) "Immediate family" means a spouse, who resides in the same household, and children.
(2) "Nonproductive land" means nonproductive land as defined in section 5722.01 of the Revised Code that has been acquired by a township pursuant to Chapter 5722. of the Revised Code.
(3) "Building nuisance" means a building satisfying all of the following:
(a) The building is situated on a lot or parcel against which delinquent taxes, assessments, interest, or penalties remain unpaid for more than one year after the lot or parcel has been certified delinquent on the delinquent land list compiled under section 5721.011 of the Revised Code, or is situated on a lot or parcel that constitutes nonproductive land.
(b) The building is located in the unincorporated territory of a general health district.
(c) The building has been declared a nuisance by the board of health of the general health district pursuant to section 3707.01 of the Revised Code.
(B) A board of township trustees may select building nuisances within the unincorporated territory of the township for the abatement of which persons may claim a credit under this section. The board of township trustees shall maintain a list of any such building nuisances, and each entry on the list shall identify the lot or parcel and describe the building nuisance. The board shall certify a copy of the list to the county auditor. Any time the board adds a building 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 offices of the township and 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 building nuisance and apply to the board of township trustees for a certificate of completion of abatement. The application shall identify the lot or parcel on which the building 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 board of township trustees shall cause the lot or parcel to be examined. If the board determines the building 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 building 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 board of township trustees, except that the amount of the credit shall not exceed ten thousand dollars. Before issuing the certificate, the board 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 board 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 board of township trustees 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 board of township trustees 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 board of township trustees. The board of township trustees 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 board of township trustees 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 board of township trustees, 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 the taxes charged against the lot or parcel each year shall be apportioned ratably among the various taxing authorities otherwise entitled to receive those taxes.
Structure Ohio Revised Code
Section 505.01 | Board of Township Trustees - Election and Term.
Section 505.011 | Trustee May Serve as Volunteer Fireman or Policeman.
Section 505.012 | Appointment or Election of Board Member to District Governing Body.
Section 505.02 | Bond of Township Trustees.
Section 505.03 | Additional or New Bond.
Section 505.031 | Appointment of Township Administrator.
Section 505.032 | Powers and Duties of Township Administrator.
Section 505.04 | Annual Inventory.
Section 505.05 | Program Recognizing Outstanding Employee Performance.
Section 505.06 | Abatement of Building Nuisances.
Section 505.07 | Settlement of Court Action - Zoning Issue Subject to Referendum.
Section 505.08 | Emergency Contracts.
Section 505.09 | Duty of Trustees at Elections.
Section 505.10 | Acceptance and Disposition of Property.
Section 505.101 | Contracts With State or Other Public Agency.
Section 505.102 | Real Property Transactions With Senior Citizens' Organization.
Section 505.104 | Exchange or Transfer of Real Property Without Bidding.
Section 505.105 | Property Recovered by Police Department.
Section 505.106 | Neglect or Refuse to Deposit Property in Possession of a Person Arrested.
Section 505.107 | Restoration of Property to Claimant or Accused Person.
Section 505.108 | Disposition of Unclaimed Property.
Section 505.109 | Payment of Storage and Selling Expenses.
Section 505.1010 | Purchase of Property at Auction.
Section 505.11 | Leases of Real Property or Mining Rights in Township.
Section 505.12 | Solid Waste Facilities.
Section 505.13 | Operation of Scow or Lighter.
Section 505.14 | Residence for Physician - Tax Levy - Election - Anticipatory Notes.
Section 505.15 | Airports, Landing Fields, or Other Air Navigation Facilities.
Section 505.16 | Harbor Masters.
Section 505.17 | Regulations for Engine Noise and Vehicle Parking.
Section 505.171 | Drive-in Theater Screens.
Section 505.172 | Noise Control.
Section 505.173 | Storage of Junk Motor Vehicles.
Section 505.18 | Joint Issue of Bonds.
Section 505.19 | Annual Meeting of Trustees of Divided Township.
Section 505.20 | Tax for Drilling Oil or Gas Well.
Section 505.21 | Copy of Revised Code for Township Officers.
Section 505.22 | Volunteer Fire Department Definitions.
Section 505.23 | Insurance for Members of Volunteer Department - Joint Fire Department.
Section 505.24 | Compensation of Trustees.
Section 505.241 | Dues for Township Government Association.
Section 505.25 | Additional Compensation for Certain Trustees.
Section 505.26 | Additional Powers of Trustees.
Section 505.261 | Establishing Township Park.
Section 505.262 | Township Buildings Finance and Construction.
Section 505.263 | Water Supply Improvement Contracts.
Section 505.264 | Evaluating Township Buildings for Energy Conservation Measures.
Section 505.266 | Procedure for Establishing or Increasing Concentrated Animal Feeding Facility.
Section 505.267 | Lease-Purchase Agreements.
Section 505.27 | Collection, Transfer, and Disposal of Solid Wastes.
Section 505.28 | Creation of Waste Disposal District.
Section 505.29 | Tax Levy for Waste and Leaf Disposal Service - Service Charge.
Section 505.30 | Liability for Damages.
Section 505.31 | Collection of Service Charges - Waste Collection Fund - Use of Fund.
Section 505.32 | Compensation of Fiscal Officer - Bond.
Section 505.33 | Delinquent List Certified to County Auditor - Collection.
Section 505.34 | Compounding or Release of Claims Due From Banks.
Section 505.35 | Expenditure of Funds.
Section 505.36 | Bond Issue for Viaduct Construction or Improvement.
Section 505.37 | Fire Protection Services.
Section 505.371 | Joint Fire District Creation.
Section 505.372 | Bond of Clerk of the Board of Fire District Trustees.
Section 505.373 | Adoption of Fire Code.
Section 505.374 | Fire Code Violations.
Section 505.375 | Fire and Ambulance District Creation.
Section 505.376 | Bids on Fire and Ambulance District Contracts.
Section 505.377 | Classification of Volunteer Firefighters.
Section 505.38 | Appointment of Firefighting Personnel.
Section 505.381 | Criminal Records Check.
Section 505.39 | Tax Levy for Fire Protection and Other Services.
Section 505.40 | Bond Issue for Fire Protection Measures Limited.
Section 505.401 | Issuing Bonds for Firefighting Purposes.
Section 505.41 | Members of Volunteer Fire Companies Are Township Employees.
Section 505.42 | Fire Equipment Fund.
Section 505.43 | Police Protection.
Section 505.431 | Resolution to Provide Police Protection to Other Public Entity.
Section 505.432 | Contract With Port Authority or Chautauqua Assembly.
Section 505.44 | Contracts for Ambulance Service.
Section 505.441 | Collection and Retention of Fees for Service Runs.
Section 505.45 | Schooling of Officers and Firemen of Fire Department.
Section 505.46 | Township Trustees May Construct and Maintain Footbridges.
Section 505.47 | Payment of Costs of Footbridges - Approval of Tax Levy Required.
Section 505.48 | Township Police District.
Section 505.481 | Unincorporated Territory May Be Added to District - Contents of Ballot.
Section 505.482 | Joint Township Police District Board.
Section 505.483 | Resolution to Join Existing Joint Police District.
Section 505.484 | Performance Bond.
Section 505.49 | Rules Necessary for Operation of Township Police District.
Section 505.491 | Police Officer Guilty in Performance of Official Duty.
Section 505.492 | Hearing of Charge Against Police Officer.
Section 505.493 | Suspension of Officer Pending Hearing.
Section 505.494 | Subpoena Power.
Section 505.495 | Oaths - Compelling Testimony.
Section 505.50 | Equipment and Buildings for Police Protection.
Section 505.51 | Police District or Joint Police District Tax Levy.
Section 505.52 | Police Equipment Fund.
Section 505.53 | Police District and Joint Police District Notes.
Section 505.54 | Additional Training or Skills for Police Personnel.
Section 505.541 | Parking Enforcement Unit.
Section 505.55 | Dissolution of Township Police District.
Section 505.551 | Withdrawal From and Dissolution of Joint Police District.
Section 505.56 | Excise Tax on Transactions by Which Lodging Is Furnished to Transient Guests.
Section 505.57 | Use of Proceeds of Lodging Tax Receipts by Local School District.
Section 505.58 | Contributions to Convention and Visitors' Bureaus From General Fund.
Section 505.60 | Health Insurance for Township Officers and Employees.
Section 505.601 | Reimbursement of Officers and Employees for Health Care Premiums.
Section 505.602 | Group Life Insurance for Township Officers and Employees.
Section 505.61 | Liability Insurance for Police Personnel.
Section 505.62 | Appropriations for Potential or Pending Annexation Actions.
Section 505.63 | Liability Insurance for Firefighting Personnel.
Section 505.64 | Authorizing Use of Township Credit Card.
Section 505.66 | Snow Removal on Public School Property.
Section 505.67 | Voluntary Motor Vehicle Decal Registration Program.
Section 505.69 | Acquire, Rehabilitate, and Develop Rail Property and Rail Service.
Section 505.701 | Community Improvement Corporations.
Section 505.702 | Neighborhood Crime Watch Programs.
Section 505.703 | Funds to County Office of Economic Development.
Section 505.705 | Appropriations for Water or Sewerage Systems.
Section 505.706 | Money for Providing and Maintaining Services and Facilities for Senior Citizens.
Section 505.707 | Appropriations for Organization Serving Community Purpose.
Section 505.71 | Joint Ambulance District.
Section 505.72 | Joint Ambulance District Employees.
Section 505.721 | Joint Ambulance District - Reasonable Charges for Use of Services.
Section 505.73 | Model or Standard Building Code.
Section 505.74 | Model or Standard Building Code Violations.
Section 505.75 | Township Residential Building Code.
Section 505.76 | Availability of Township Residential Building Code.
Section 505.77 | Building Prohibitions.
Section 505.78 | Effective Date of Building Regulations.
Section 505.79 | Collection and Disposal of Tree Leaves.
Section 505.80 | Encouraging Economic Development of Township or Area Through Promotion of Tourism.
Section 505.82 | Emergency Resolutions.
Section 505.84 | Reasonable Charges for Use of Ambulance or Emergency Medical Services.
Section 505.85 | Disposal, Storage or Impoundment of Motor Vehicles.
Section 505.86 | Removal, Repair or Securance of Insecure, Unsafe Buildings or Structures.
Section 505.87 | Abatement, Control, or Removal of Vegetation, Garbage, Refuse, and Other Debris.
Section 505.871 | Removal of Junk Motor Vehicle.
Section 505.881 | Township Special Assessment to Fund Residential Broadband Expansion.
Section 505.89 | Curfew - Violations.
Section 505.93 | Prohibiting Boxing Matches or Exhibitions.
Section 505.94 | Registration and Regulation of Transient Vendors.
Section 505.95 | Regulating Resale of Tickets to Public Amusements.