reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5722.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5722 | Land Reutilization Program|Section 5722.15 | Removing of Unpaid Taxes and Assessments After Purchase.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|(A) When an electing subdivision purchases nonproductive land under section 5722.03 or 5722.04 of the Revised Code, the county auditor shall remove from the auditor's tax lists and duplicates all taxes, assessments, charges, penalties, and interest that are due and payable on the land at the time of the sale in the same manner as if the property had been sold to any other buyer at the foreclosure or forfeiture sale. (B) The county auditor shall certify to an electing subdivision, other than a county land reutilization corporation, that purchases nonproductive land under section 5722.03 or 5722.04 of the Revised Code a record of all of the taxes, assessments, charges, interest, and penalties that were due on the parcel at the time of the sale; the taxing districts to which they were owed; and the proportion of that amount that was owed to each taxing district. Except with respect to a county land reutilization corporation, the certification shall be used by such an electing subdivision in distributing the proceeds of any sale of the land in accordance with division (C)(1) of section 5722.08 of the Revised Code.
Ohio Rev Code § 5722.22 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5722 | Land Reutilization Program|Section 5722.22 | Immunity of Land Reutilization Corporation.

Effective: July 7, 2010|Latest Legislation:  House Bill 313 - 128th General Assembly|A county land reutilization corporation is not liable for damages, or subject to equitable remedies, for breach of a common law duty, or for violation of sections 3737.87 to 3737.891 of the Revised Code or Chapter 3704., 3734., 3745., 3746., 3750., 3751., 3752., 6101., or 6111. of the Revised Code or any rule adopted or order, permit, license, variance, or plan approval issued under any of those chapters in connection with a parcel of land acquired by the county land reutilization corporation. Last updated July 28, 2021 at 3:04 PM
Ohio Rev Code § 5723.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.02 | Forfeited Property Is Exempt From Taxation Until Sold or Redeemed.

Effective: May 25, 1994|Latest Legislation:  House Bill 404 - 120th General Assembly|All real property that has been forfeited to the state is exempt from taxation from the date of forfeiture, and shall be removed from the tax lists and duplicates until sold or redeemed and placed on the list of exempted property maintained pursuant to section 5713.08 of the Revised Code. No taxes or assessments shall be assessed against such property from the date the property is forfeited to the state to the date the property is sold pursuant to this chapter. The proportionate amount of taxes that are a lien but not yet determined, assessed, and levied for the year in which the property is forfeited shall be remitted by the county auditor for the balance of the year from the date of forfeiture.
Ohio Rev Code § 5723.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.03 | Redemption of Forfeited Property.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|If the former owner of real property that has been forfeited, at any time before the state has disposed of such property, pays into the treasury of the county in which the property is situated, all the taxes, assessments, penalties, interest, and costs incurred in the foreclosure or foreclosure and forfeiture proceedings under section 323.25, 5721.14, or 5721.18 or sections 323.65 to 323.79 of the Revised Code or in proceedings under this chapter that stand charged against the property at the time of such payment, the state shall relinquish to such former owner all claim to such property. The county auditor shall then reenter the property on the auditor's tax list, under the name of the proper owner.
Ohio Rev Code § 5723.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.04 | Forfeited Land List - Transfer of Title.

Effective: September 4, 2014|Latest Legislation:  Senate Bill 172 - 130th General Assembly|(A) The county auditor shall maintain a list of forfeited lands and shall offer such lands for sale annually, or more frequently if the auditor determines that more frequent sales are necessary. (B) Notwithstanding division (A) of this section, upon the request of a county land reutilization corporation organized under Chapter 1724. of the Revised Code, the county auditor shall promptly transfer to such corporation, by auditor's deed, the fee simple title to a parcel on the list of forfeited lands, which shall pass to such corporation free and clear of all taxes, assessments, charges, penalties, interest, and costs. Subject to division (C) of this section, any subordinate liens shall be deemed fully and forever satisfied and discharged. Upon such request, the land is deemed sold by the state for no consideration. The county land reutilization corporation shall file the deed for recording.(C) When title to a parcel of land upon which a lien has been placed under section 715.261, 743.04, or 6119.06 of the Revised Code is transferred to a county land reutilization corporation under this section, the lien on the parcel shall be extinguished if the lien is for costs or charges that were incurred before the date of the transfer to the corporation and if the corporation did not incur the costs or charges, regardless of whether the lien was attached or the costs or charges were certified before the date of transfer. In such a case, the corporation and its successors in title shall take title to the property free and clear of any such lien and shall be immune from liability in any action to collect such costs or charges.If a county land reutilization corporation takes title to property before any costs or charges have been certified or any lien has been placed with respect to the property under section 715.261, 743.04, or 6119.06 of the Revised Code, the corporation shall be deemed a bona fide purchaser for value without knowledge of such costs or lien, regardless of whether the corporation had actual or constructive knowledge of the costs or lien, and any such lien shall be void and unenforceable against the corporation and its successors in title.
Ohio Rev Code § 5723.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.05 | Advertisement by County Auditor.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|If the taxes, assessments, charges, penalties, interest, and costs due on the forfeited lands have not been paid when the county auditor fixes the date for the sale of forfeited lands, the auditor shall give notice of them once a week for two consecutive weeks prior to the date fixed by the auditor for the sale, as provided in section 5721.03 of the Revised Code. The notice shall state that if the taxes, assessments, charges, penalties, interest, and costs charged against the lands forfeited to the state for nonpayment of taxes are not paid into the county treasury, and the county treasurer's receipt produced for the payment before the time specified in the notice for the sale of the lands, which day shall be named in the notice, each forfeited tract on which the taxes, assessments, charges, penalties, interest, and costs remain unpaid will be offered for sale beginning on the date set by the auditor, at the courthouse in the county, in order to satisfy the unpaid taxes, assessments, charges, penalties, interest, and costs, and that the sale will continue from day to day until each of the tracts is sold or offered for sale. The notice also shall state that, if the forfeited land is sold for an amount that is less than the amount of the delinquent taxes, assessments, charges, penalties, and interest against it, and, if division (B)(2) of section 5721.17 of the Revised Code is applicable, any notes issued by a receiver pursuant to division (F) of section 3767.41 of the Revised Code and any receiver's lien as defined in division (C)(4) of section 5721.18 of the Revised Code, the court, in a separate order, may enter a deficiency judgment against the last owner of record of the land before its forfeiture to the state, for the amount of the difference; and that, if that owner of record is a corporation, the court may enter the deficiency judgment against the stockholder holding a majority of that corporation's stock.
Ohio Rev Code § 5723.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.07 | Readvertisement of Unsold Lands.

Effective: March 27, 1991|Latest Legislation:  House Bill 576 - 118th General Assembly|After the county auditor has closed his sale of forfeited lands, if any tract or parcel of land has been offered for sale as provided in section 5723.06 of the Revised Code and the same remains unsold, the auditor, at any time prior to his next sale, may again advertise the tract or parcel of land in the manner provided in section 5723.05 of the Revised Code and again offer it for sale.
Ohio Rev Code § 5723.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.09 | Title of State Is Valid.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|No title of the state to lands acquired under section 5723.08 of the Revised Code is invalid because of any irregularity, informality, or omission of any proceeding under such section, or in any processes of taxation, if such irregularity, informality, or omission does not abrogate the provision for due notice to holders of title, lien, or mortgage to such forfeited lands.
Ohio Rev Code § 5723.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.11 | Payment of Excess Proceeds of Sale to Owner - Civil Action to Determine Owner.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|If any forfeited lands are sold for a greater sum than the amount of the tax, assessment, penalty, interest, and costs of sale, the county auditor shall charge the county treasurer separately in each case, in the name of the supposed owner, with the excess above such amount. The treasurer shall retain such excess in the treasury for the proper owner of the forfeited lands, and upon demand by such owner, within one year from the day of sale, shall pay the excess to the owner. After that one year, the treasurer shall dispose of any excess according to law or, if a county land reutilization corporation organized under Chapter 1724. of the Revised Code exists in the county, shall pay the amount to the corporation. Such money shall be used for the corporation's public purposes. If the treasurer, upon demand, is not fully satisfied as to the right of the person demanding to receive such excess sum or if there are several different claimants, the treasurer shall commence a civil action by filing a petition of interpleader in the court of common pleas of the county where the land was sold, wherein the treasurer shall make the person claiming the excess, and the state, defendants, and the action shall proceed as other civil actions. The costs of the proceedings shall be paid by the person claiming the excess, as the court orders. The prosecuting attorney shall prosecute the action, in behalf of the treasurer.
Ohio Rev Code § 5723.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.13 | Action on Validity of Title.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Whenever real property in this state is sold under sections 5721.01 to 5721.28, inclusive, or 5723.01 to 5723.19, inclusive, of the Revised Code, no action shall be commenced, nor shall any defense be set up to question the validity of the title of the purchasers at such sale for any irregularity, informality, or omission in the proceedings relative to the foreclosure, forfeiture, or sale, unless such action is commenced or defense set up within one year after the deed to such property is filed for record.
Ohio Rev Code § 5723.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.14 | Sale Void if Taxes Are Paid.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The sale of any tract or lot of land under sections 5723.01 to 5723.19, inclusive, of the Revised Code, on which the taxes and assessments have been regularly paid previous to such sale, is void, and the purchaser, his heirs, or assigns, on producing the certificate of sale to the county auditor shall have his money refunded from the county treasury.
Ohio Rev Code § 5723.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.15 | Purchasers May Have Partition.

Effective: April 4, 1985|Latest Legislation:  Senate Bill 201 - 115th General Assembly|Any person claiming any land, inlot, outlot, or part of lot, by virtue of a sale made under sections 5723.01 to 5723.19 of the Revised Code, as tenant in common with any other person, may apply for a partition in the manner provided by law for the partition of real estate. On presenting the county auditor's deed, the court, before which application for such partition is made, shall set off to such person the land claimed in the deed as his share in the manner prescribed by law for the partition of estates in lands, tenements, or hereditaments of joint tenants pursuant to a joint tenancy created prior to the effective date of this amendment, or of tenants with a right of survivorship, tenants in common, and coparceners.
Ohio Rev Code § 5723.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.16 | Purchaser Deemed the Assignee of the State.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The purchaser of forfeited lands, his heirs or assigns, from the day of such purchase, shall be held in all courts as the assignee of the state. The amount paid by such purchaser for said land at such tax sale, with all taxes afterward paid thereon by such purchaser, his heirs or assigns, with interest thereon, shall be a lien on said land, and may be enforced as any other lien.
Ohio Rev Code § 5723.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.17 | Refund if Sale Is Invalid.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|When the claimant of any lands sold for the nonpayment of taxes, assessments, penalties, interest, and costs, or his heirs or assigns, recovers the land sold, by reason of the invalidity of such sale, such claimant, or his heirs or assigns, shall refund to the purchaser, or his heirs or assigns, the amount of the purchase price, with all other taxes, assessments, penalties, interest, and costs paid by such purchaser, or his heirs or assigns to the time of such recovery. Such sum shall be paid to such purchaser entitled thereto, before he is evicted by any claimant so recovering such land. This section does not prevent a purchaser from obtaining the value of any improvements made upon said land under sections 5303.07 to 5303.17 of the Revised Code.
Ohio Rev Code § 5723.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5723 | Forfeited Lands|Section 5723.19 | Issuance of Deed When Certificate Lost.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|If a certificate issued to a purchaser of lands sold at a county auditor's sale has been mislaid, destroyed, or lost, and that fact is shown to the auditor, and no deed is executed therefor, the auditor being fully satisfied from evidence of the existence and loss of such certificate, on application for that purpose, shall make and execute to such purchaser a good and sufficient deed of conveyance for such tract of land. Such deed shall be valid to all intents and purposes as if such certificate had not been mislaid, destroyed, or lost.
Ohio Rev Code § 5725.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies|Section 5725.02 | Annual Report.

Effective: March 27, 2013|Latest Legislation:  House Bill 510 - 129th General Assembly|For report years prior to 2014, the cashier or other principal accounting officer of each bank, the secretary or other principal accounting officer of each other incorporated financial institution, and the manager or owner of each unincorporated financial institution shall return to the department of taxation between the first and second Mondays of March, annually, a report exhibiting in detail, and under appropriate heads, the resources and liabilities of such institution at the close of business on the thirty-first day of December next preceding. The report of each financial institution shall also show the aggregate balances of the taxable deposits of its depositors in each county in which the institution maintained an office for the receipt of deposits, at the end of business on the day fixed by the tax commissioner pursuant to section 5725.05 of the Revised Code. The report shall show also the names and addresses of all depositors whose deposits were wholly withdrawn from such institution between the day so fixed and the date on which notice of the fixing was received by such institution, or if no such notice was received, then between the day fixed and the first day of January next following, and the amount of taxable deposits of each such depositor on the day fixed.
Ohio Rev Code § 5725.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies|Section 5725.03 | Return of Deposits by Financial Institutions.

Effective: October 1, 1953|Latest Legislation:  Senate Bill 361 - 100th General Assembly|The deposits required to be returned by financial institutions pursuant to sections 5725.01 to 5725.26, inclusive, of the Revised Code, include all deposits as defined by section 5701.05 of the Revised Code to the extent that such deposits are made taxable by section 5709.02 of the Revised Code, except:(A) Deposits belonging to the federal government or any instrumentality thereof;(B) Deposits to the extent of advances or advance payments made under any contract entered into by the federal government or any instrumentality thereof for the production of materials or supplies, or the furnishing of services pursuant to authority of any act to further the war effort;(C) Deposits belonging to the state or any county, municipal corporation, school district, township, or other subdivision thereof, or to any other financial institution, dealer in intangibles, domestic insurance company, or institution used exclusively for charitable purposes, or proceeds of loans which have been credited to the borrower but not disbursed, or advances by borrowers for the subsequent payment of specific obligations. If any deposit of any class required to be returned consists in whole or in part of an amount representing uncollected checks and other uncollected items credited thereto, one half of the amount so represented shall be considered as withdrawable and shall be included in arriving at the aggregate balance of taxable deposits required to be returned, whether or not the depositor is in fact permitted to make withdrawals against the amount so represented and credited.
Ohio Rev Code § 5725.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies|Section 5725.05 | Duty of Tax Commissioner to Fix Listing Day for Deposits - Notice.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|On or before the third day of December, annually, the tax commissioner shall fix the day as of which the taxable deposits in financial institutions shall be listed and assessed. The day fixed shall be between the first and the thirtieth day of November, and the action of the commissioner shall be taken not more than three days after the day fixed. Notice of such action by the commissioner shall be immediately given to each financial institution and to the county auditor of each county by certified mail, and the date fixed shall be printed or stamped on the forms of return to be made by all financial institutions. The commissioner shall also give immediate notice, by collect telegram, to those financial institutions or persons that have filed a request for this service with the commissioner. The dates fixed by this section for the action of the commissioner are directory, and if through inadvertence or mistake such action is not taken at the time prescribed, or the notice required to be given to a financial institution or a county auditor is not duly given, the remaining requirements of sections 5725.01 to 5725.26 of the Revised Code, and the validity of any assessment made hereunder shall not be affected.
Ohio Rev Code § 5725.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies|Section 5725.07 | Assessments by Tax Commissioner.

Effective: January 1, 1983|Latest Legislation:  House Bill 694 - 114th General Assembly|Upon receiving the report required from a financial institution by section 5725.02 of the Revised Code, the tax commissioner shall ascertain and assess the amount of taxable deposits of such institution in each county in which the institution maintained an office for the receipt of deposits. Such amounts shall be assessed in the name of such financial institution except that the amounts of the taxable deposits wholly withdrawn from each such institution within the times mentioned in section 5725.02 of the Revised Code, and separately set forth in such report, shall be subtracted from the amount of taxable deposits so assessed, and separately assessed in the names of such respective depositors.
Ohio Rev Code § 5725.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies|Section 5725.08 | Certificate of Assessment of Financial Institutions - Certificate of Abatement.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|On or before the first Monday of June, annually, the tax commissioner shall certify to the treasurer of state the assessment of each financial institution located in the state, showing separately the county in which the institution's principal office is located and the amount of taxable deposits of branches in each county other than that in which the principal office is located, and the commissioner shall certify to each county auditor the assessment of each taxable deposit separately assessed in the name of a depositor residing in his county. The treasurer of state shall place the amounts so certified on the intangible property tax list in his office. The county auditor shall place the amounts so certified on the classified tax list and duplicate of his county in the names of the depositors represented by such certificates.Any certificate of abatement issued pursuant to section 5703.05 of the Revised Code for the overpayment of the deposits tax may be tendered by the payee or transferee thereof to the treasurer of state as payment for any taxes allocable to the county in which the claim for overpayment arose.