2013 Ohio Attorney General Reports and Opinions 1 (2013)

handle is hein.sag/sagoh0159 and id is 1 raw text is: January 11, 2013

The Honorable Michael T. Gmoser
Butler County Prosecuting Attorney
Government Services Center, 1 lth Floor
P.O. Box 515
315 High Street
Hamilton, Ohio 45012-0515
SYLLABUS:                                                                2013-001
1.    A political subdivision that receives forfeited real property pursuant to 1RC.
5723.01 must file an application under R.C. 5715.27 to have the property
placed on the list of real property exempted from taxation.
2.     Upon the date of the certification of a court entry ordering the forfeiture of real
property to a political subdivision pursuant to PC. 5723.01, the right of a
former owner to redeem the property is terminated and thereafter the former
owner may not redeem the property.
3.     A political subdivision that receives forfeited real property pursuant to 1LC.
5723.01 as a consequence of foreclosure proceedings under RC. 323.65-.79 is
not required to pay taxes and assessments that have accrued and are due as of
the time the deed to the property is transferred to the subdivision.
4.     A political subdivision that is an electing subdivision, as defined in R.C.
5722.01, and receives forfeited real property pursuant to R.C. 5723.01 as a
consequence of foreclosure proceedings under R.C. 323.25 or R.C. 5721.18 is
not required to pay taxes and assessments that have accrued and are due as of
the time the deed to the property is transferred to the subdivision.
5.     A political subdivision that is not an electing subdivision, as defined in R.C.
5722.01, and receives forfeited real property pursuant to R.C. 5723.01 as a
consequence of foreclosure proceedings under R.C. 323.25 or R.C. 5721.18 is
not required to pay taxes and assessments that have accrued and are due as of
the time the property is transferred to the subdivision when the subdivision has
complied with R.C. 5722.21 and the taxing authorities consent to releasing
their claims for the delinquent taxes and assessments.
6.     Except as provided in R.C. 5722.21, when a political subdivision that is not an
electing subdivision, as defined in R.C. 5722.01, receives forfeited real
property pursuant to R.C. 5723.01 as a consequence of foreclosure

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