The bill amends various sections of the Revised Code to enhance the requirements for filing liens and recording trust-related documents with county recorders. It mandates that any lien filed must include the last known address of the lien debtor, ensuring that this information is not a post office box. Additionally, it requires that a memorandum of trust or other qualifying instrument concerning real property must be recorded, clarifying the documentation needed for property transactions involving trusts. Key changes include the insertion of language specifying the inclusion of the last known address of the obligor in liens filed under section 3123.67 and the employer's name and last known address in certificates filed under section 4123.78.

The bill also introduces significant amendments to the tax assessment and collection process. It establishes personal liability for vendors who collect taxes but fail to remit them, and clarifies that both vendors and consumers can be held liable for unpaid taxes. The tax commissioner is granted the authority to audit both parties to determine tax liabilities, and written notice of assessments must be provided. Furthermore, the bill includes provisions for filing certified copies of assessments in the court of common pleas, which must now include the assessed party's name and last known address. It also specifies that unpaid assessments will accrue interest and outlines conditions for payment when filing for reassessment, while repealing several existing sections to streamline the legal framework surrounding tax assessments and collections.

Statutes affected:
As Introduced: 3123.67, 4123.78, 4141.23, 5301.071, 5301.255, 5719.04, 5739.13, 5747.13, 5749.07
As Reported By Senate Committee: 3123.67, 4123.78, 4141.23, 5301.071, 5301.255, 5719.04, 5739.13, 5747.13, 5749.07
As Passed By Senate: 3123.67, 4123.78, 4141.23, 5301.071, 5301.255, 5719.04, 5739.13, 5747.13, 5749.07