The bill amends 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 provisions that require the last known address of the obligor in support order liens and the employer in workers' compensation liens, aiming to improve transparency and accuracy in property records and lien filings.

Am. S. B. No. 101 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 bill allows the tax commissioner to audit parties to determine tax liabilities and mandates written notice of assessments. It specifies that certified copies of assessments must include the assessed party's name and last known address, and outlines conditions for payment of assessed amounts during reassessment petitions. The bill also repeals several existing sections of the Revised Code 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