reglab/housing_qa huggingface dataset:
Ohio Rev Code § 323.63 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.63 | Depositing Money Received in Payment of Taxes.

Effective: September 21, 1982|Latest Legislation:  House Bill 379 - 114th General Assembly|The county treasurer may deposit in any bank of deposit located at a place of collection any money received in the payment of taxes, as provided by section 323.61 of the Revised Code. A bank receiving any such deposits shall deposit with or pledge to the treasurer such securities as he deems sufficient to meet the requirements of section 135.37 of the Revised Code. The liability of the treasurer for any losses of money so collected or deposited shall be the same as provided in section 135.39 of the Revised Code.
Ohio Rev Code § 323.67 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.67 | List of Parcels of Abandoned Land.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|(A) The county treasurer, county auditor, a county land reutilization corporation, or a certificate holder, from the list compiled under division (C) of this section or the delinquent tax list or delinquent vacant land tax list compiled under section 5721.03 of the Revised Code, may identify and compile a list of the parcels in the county that the treasurer, auditor, corporation, or certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.79 of the Revised Code. The list may contain one or more parcels and may be transmitted to the board of revision in such a form and manner that allows the board to reasonably discern that the parcels constitute abandoned lands. (B)(1) From the list of parcels compiled under division (A) of this section, the county treasurer or prosecuting attorney, for purposes of collecting the delinquent taxes, interest, penalties, and charges levied on those parcels and expeditiously restoring them to the tax list, may proceed to foreclose the lien for those impositions in the manner prescribed by sections 323.65 to 323.79 of the Revised Code.(2) If a certificate holder or county land reutilization corporation compiles a list of parcels under division (A) of this section that the certificate holder determines to be abandoned lands suitable for disposition under sections 323.65 to 323.79 of the Revised Code, the certificate holder or corporation may proceed under sections 323.68 and 323.69 of the Revised Code.(C) For purposes of sections 323.65 to 323.79 of the Revised Code, the county auditor or county treasurer may compile or certify a list of abandoned lands in any manner and at such times as will give effect to the expedited foreclosure of abandoned land.
Ohio Rev Code § 323.68 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.68 | Title Search to Identify Persons With Interest in Land.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|(A)(1) For each parcel subject to foreclosure under sections 323.65 to 323.79 of the Revised Code, the prosecuting attorney shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest of record in such abandoned land. (2) If a certificate holder or a county land reutilization corporation compiles a list of the parcels that the certificate holder or corporation determines to be abandoned land under division (A) of section 323.67 of the Revised Code, the certificate holder or corporation shall cause a title search to be conducted for the purpose of identifying any lienholders or other persons having a legal or equitable ownership interest or other security interest of record in the abandoned land.(B) Notwithstanding section 5301.252 of the Revised Code, an affidavit of a type described in that section shall not be considered a lien or encumbrance on the abandoned land, and the recording of an affidavit of a type described in that section shall not serve in any way to impede the bona fide purchaser status of the purchaser of any abandoned land sold at public auction under sections 323.65 to 323.79 of the Revised Code or of any other recipient of abandoned land transferred under those sections. However, any affiant who records an affidavit pursuant to section 5301.252 of the Revised Code shall be given notice and summons under sections 323.69 to 323.79 of the Revised Code in the same manner as any lienholder.
Ohio Rev Code § 323.70 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.70 | Final Hearing on Complaint - Dismissal on Petition.

Effective: September 4, 2014|Latest Legislation:  Senate Bill 172 - 130th General Assembly|(A) Subject to this section and to sections 323.71 and 323.72 of the Revised Code, a county board of revision shall conduct a final hearing on the merits of a complaint filed under section 323.69 of the Revised Code, including the validity or amount of any impositions alleged in the complaint, not sooner than thirty days after the service of notice of summons and complaint has been perfected. If, after a hearing, the board finds that the validity or amount of all or a portion of the impositions is not supported by a preponderance of the evidence, the board may order the county auditor to remove from the tax list and duplicate amounts the board finds invalid or not supported by a preponderance of the evidence. The auditor shall remove all such amounts from the tax list and duplicate as ordered by the board of revision, including any impositions asserted under sections 715.26 and 715.261 of the Revised Code. (B) If, on or before the fourteenth day after service of process is perfected under division (B) of section 323.69 of the Revised Code, a record owner files with the clerk of court a motion requesting that the county board of revision order the case to be transferred to a court pursuant to section 323.691 of the Revised Code, the board shall, without conducting a hearing on the matter, promptly transfer the case for foreclosure of that land to a court pursuant to section 323.691 of the Revised Code to be conducted in accordance with the applicable laws.(C) A county board of revision, in accordance with the Rules of Civil Procedure, may issue subpoenas compelling the attendance of witnesses and the production of papers, books, accounts, and testimony as necessary to conduct a hearing under this section or to otherwise adjudicate a case under sections 323.65 to 323.79 of the Revised Code.
Ohio Rev Code § 323.71 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.71 | Procedure Where Impositions Exceed Fair Market Value.

Effective: September 4, 2014|Latest Legislation:  Senate Bill 172 - 130th General Assembly|(A)(1) If the county board of revision, upon its own motion or pursuant to a hearing under division (A)(2) of this section, determines that the impositions against a parcel of abandoned land that is the subject of a complaint filed under section 323.69 of the Revised Code exceed the fair market value of that parcel as currently shown by the latest valuation by the auditor of the county in which the land is located, then the board may proceed to hear and adjudicate the case as provided under sections 323.70 and 323.72 of the Revised Code. Upon entry of an order of foreclosure, the parcel may be disposed of as prescribed by division (G) of section 323.73 of the Revised Code. If the board of revision, upon its own motion or pursuant to a hearing under division (A)(2) of this section, determines that the impositions against a parcel do not exceed the fair market value of the parcel as shown by the county auditor's then-current valuation of the parcel, the parcel shall not be disposed of as prescribed by division (G) of section 323.73 of the Revised Code, but may be disposed of as otherwise provided in section 323.73, 323.74, 323.75, 323.77, or 323.78 of the Revised Code.(2) By a motion filed not later than seven days before a final hearing on a complaint is held under section 323.70 of the Revised Code, an owner or lienholder may file with the county board of revision a good faith appraisal of the parcel from a licensed professional appraiser and request a hearing to determine whether the impositions against the parcel of abandoned land exceed or do not exceed the fair market value of that parcel as shown by the auditor's then-current valuation of that parcel. If the motion is timely filed, the board of revision shall conduct a hearing and shall make a factual finding as to whether the impositions against the parcel exceed or do not exceed the fair market value of that parcel as shown by the auditor's then-current valuation of that parcel. An owner or lienholder must show by a preponderance of the evidence that the impositions against the parcel do not exceed the auditor's then-current valuation of the parcel in order to preclude the application of division (G) of section 323.73 of the Revised Code.(B) Notwithstanding sections 323.65 to 323.79 of the Revised Code to the contrary, for purposes of determining in any proceeding under those sections whether the total of the impositions against the abandoned land exceed the fair market value of the abandoned land, it is prima-facie evidence and a rebuttable presumption that may be rebutted to the county board of revision that the auditor's then-current valuation of that abandoned land is the fair market value of the land, regardless of whether an independent appraisal has been performed.
Ohio Rev Code § 323.76 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.76 | Termination of Right of Redemption on Sale or Transfer.

Effective: April 7, 2009|Latest Legislation:  Senate Bill 353 - 127th General Assembly|Upon the sale of abandoned land at public auction pursuant to section 323.73 or 323.74 of the Revised Code, or upon the county board of revision's order to the sheriff to transfer abandoned land to a community development organization, school district, municipal corporation, county, or township under section 323.74 of the Revised Code, any common law or statutory right of redemption shall forever terminate upon the occurrence of whichever of the following is applicable: (A) In the case of a sale of the land at public auction, upon the order of confirmation of the sale by the county board of revision and the filing of such order with the clerk of court, who shall enter it upon the journal of the court or a separate journal;(B) In the case of a transfer of the land to a community development organization, school district, municipal corporation, county, or township under section 323.74 of the Revised Code, upon the filing with the clerk of court an order to transfer the parcel based on the adjudication of foreclosure by the county board of revision ordering the sheriff to transfer the land in fee simple to the community development organization, school district, municipal corporation, county, or township pursuant to such adjudication, which the clerk shall enter upon the journal of the court or a separate journal;(C)(1) In the case of a transfer of the land to a certificate holder or county land reutilization corporation pursuant to division (G) of section 323.73 of the Revised Code, upon the filing with the clerk of court the county board of revision's order to the sheriff to execute a deed to the certificate holder or corporation based on the adjudication of foreclosure, which the clerk shall enter upon the journal of the court or a separate journal;(2) In the case of an adjudication of foreclosure in which a court or board of revision has included in its adjudication decree that the alternative redemption period authorized in section 323.78 of the Revised Code applies, then upon the expiration of such alternative redemption period.
Ohio Rev Code § 323.77 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.77 | Notice by Electing Subdivision of Desire to Acquire Land.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|(A) As used in this section, "electing subdivision" has the same meaning as in section 5722.01 of the Revised Code. (B) At any time from the date the complaint for foreclosure is filed under section 323.69 of the Revised Code, but not later than sixty days after the date on which the land was first offered for sale, an electing subdivision or a county land reutilization corporation may give the county treasurer, prosecuting attorney, or board of revision notice in writing that it seeks to acquire any parcel of abandoned land, identified by parcel number, from the abandoned land list. If any such parcel of abandoned land identified under this section is offered for sale pursuant to section 323.73 of the Revised Code, but is not sold for want of a minimum bid, the electing subdivision or a county land reutilization corporation that identified that parcel of abandoned land shall be deemed to have appeared at the sale and submitted the winning bid at the auction, and the parcel of abandoned land shall be sold to the electing subdivision or corporation for no consideration other than the costs prescribed in section 323.75 of the Revised Code or those costs to which the electing subdivision or corporation and the county treasurer mutually agree. The conveyance shall be confirmed, and any common law or statutory right of redemption forever terminated, upon the filing with the clerk of court the order of confirmation based on the adjudication of foreclosure by the county board of revision, which the clerk shall enter upon the journal of the court or a separate journal.If a county land reutilization corporation and an electing subdivision both request to acquire the parcel, the electing subdivision shall have priority to acquire the parcel. Notwithstanding its prior notice to the county treasurer under this section that it seeks to acquire the parcel of abandoned land, if a county land reutilization corporation has also requested to acquire the parcel, the electing subdivision may withdraw the notice before confirmation of the conveyance, in which case the parcel shall be conveyed to the county land reutilization corporation.
Ohio Rev Code § 323.78 (2021)
2021 Ohio Revised Code|Title 3 | Counties|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.
Ohio Rev Code § 323.79 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.79 | Appeal by Aggrieved Party in Court of Common Pleas.

Effective: September 4, 2014|Latest Legislation:  Senate Bill 172 - 130th General Assembly|Any party to any proceeding instituted pursuant to sections 323.65 to 323.79 of the Revised Code who is aggrieved in any of the proceedings of the county board of revision under those sections may file an appeal in the court of common pleas pursuant to Chapters 2505. and 2506. of the Revised Code upon a final order of foreclosure and forfeiture by the board. A final order of foreclosure and forfeiture occurs upon confirmation of any sale or upon confirmation of any conveyance or transfer to a certificate holder, community development organization, county land reutilization corporation organized under Chapter 1724. of the Revised Code, municipal corporation, county, or township pursuant to sections 323.65 to 323.79 of the Revised Code. An appeal as provided in this section shall proceed as an appeal de novo and may include issues raised or adjudicated in the proceedings before the county board of revision, as well as other issues that are raised for the first time on appeal and that are pertinent to the abandoned land that is the subject of those proceedings. An appeal shall be filed not later than fourteen days after one of the following dates:(A) The date on which the order of confirmation of the sale is filed with and journalized by the clerk of court;(B) In the case of a direct transfer to a certificate holder, community development organization, county land reutilization corporation, municipal corporation, county, or township under section 323.78 or division (G) of section 323.73 of the Revised Code, the date on which an order of transfer or conveyance, whether included in the decree of foreclosure or a separate order, is first filed with and journalized by the clerk of court.The court does not have jurisdiction to hear any appeal filed after the expiration of the applicable fourteen-day period. If the fourteenth day after the date on which the order is filed with the clerk of court falls upon a weekend or official holiday during which the court is closed, then the filing shall be made on the next day the court is open for business.The expiration of the fourteen-day period in which an appeal may be filed with respect to an abandoned parcel under this section shall not extinguish or otherwise affect the right of a party to redeem the parcel as otherwise provided in sections 323.65 to 323.79 of the Revised Code.
Ohio Rev Code § 323.99 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 323 | Collection of Taxes|Section 323.99 | Penalty.

Effective: April 5, 2001|Latest Legislation:  House Bill 595 - 123rd General Assembly|Whoever violates division (D), (E), or (F) of section 323.153 or division (B) of section 323.159 of the Revised Code is guilty of a misdemeanor of the fourth degree.
Ohio Rev Code § 325.01 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 325 | Compensation|Section 325.01 | Manner of Paying Officials - General County Fund.

Effective: December 6, 1976|Latest Legislation:  House Bill 784 - 111th General Assembly|Each county auditor, county treasurer, clerk of the court of common pleas, sheriff, county recorder, county commissioner, prosecuting attorney, and coroner shall receive, out of the general county fund, compensation as provided by sections 325.03 to 325.11, and 325.15 of the Revised Code, payable in the same manner as provided for county employees in section 325.17 of the Revised Code.
Ohio Rev Code § 325.02 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 325 | Compensation|Section 325.02 | Salaries in Lieu of Fees - Exception.

Effective: March 22, 1973|Latest Legislation:  House Bill 1 - 110th General Assembly|The salaries and compensation of county officers provided for by sections 325.03 to 325.09 of the Revised Code, shall be in lieu of all fees, costs, penalties, percentages, allowances, and all other perquisites, of whatever kind, which any of such officials collects and receives, except such compensation as is provided by section 5731.47 of the Revised Code.
Ohio Rev Code § 325.03 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 325 | Compensation|Section 325.03 | Salary of County Auditor.

Effective: December 27, 2018|Latest Legislation:  Senate Bill 296 - 132nd General Assembly|Each county auditor shall be classified, for salary purposes, according to the population of the county. All county auditors shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code: CLASSIFICATION AND COMPENSATION SCHEDULE FOR CALENDAR YEAR 2018ClassPopulation RangeCompensation11 - 55,000$64,091255,001 - 95,00075,400395,001 - 200,00084,6214200,001 - 400,00094,9355400,001 - 1,000,000100,60161,000,001 or more103,618 CLASSIFICATION AND COMPENSATION SCHEDULE FOR CALENDAR YEAR 2019ClassPopulation RangeCompensation11 - 55,000$67,296255,001 - 95,00079,170395,001 - 200,00088,8524200,001 - 400,00099,6825400,001 - 1,000,000105,63161,000,001 or more108,799 CLASSIFICATION AND COMPENSATION SCHEDULE FOR CALENDAR YEAR 2020ClassPopulation RangeCompensation11 - 55,000$70,660255,001 - 95,00083,129395,001 - 200,00093,2954200,001 - 400,000104,6665400,001 - 1,000,000110,91361,000,001 or more114,239
Ohio Rev Code § 325.04 (2021)
2021 Ohio Revised Code|Title 3 | Counties|Chapter 325 | Compensation|Section 325.04 | Salary of County Treasurer.

Effective: December 27, 2018|Latest Legislation:  Senate Bill 296 - 132nd General Assembly|Each county treasurer shall be classified, for salary purposes, according to the population of the county. All county treasurers shall receive annual compensation in accordance with the following schedules and in accordance with section 325.18 of the Revised Code: CLASSIFICATION AND COMPENSATION SCHEDULE FOR CALENDAR YEAR 2018ClassPopulation RangeCompensation11 - 55,000$49,813255,001 - 95,00058,668395,001 - 200,00067,5254200,001 - 400,00075,2735400,001 - 1,000,00080,80761,000,001 or more83,636 CLASSIFICATION AND COMPENSATION SCHEDULE FOR CALENDAR YEAR 2019ClassPopulation RangeCompensation11 - 55,000$52,304255,001 - 95,00061,601395,001 - 200,00070,9014200,001 - 400,00079,0375400,001 - 1,000,00084,84761,000,001 or more87,818 CLASSIFICATION AND COMPENSATION SCHEDULE FOR CALENDAR YEAR 2020ClassPopulation RangeCompensation11 - 55,000$54,919255,001 - 95,00064,681395,001 - 200,00074,4464200,001 - 400,00082,9885400,001 - 1,000,00089,09061,000,001 or more92,209