The "Gus Frangos Act" proposes significant amendments to the Ohio Revised Code, focusing on tax foreclosures and the management of county land reutilization corporations. The bill introduces new sections, including 5709.58, 5721.183, 5721.193, and 5723.20, while repealing several existing sections. Key changes include the use of gender-neutral language in the county auditor's responsibilities, the clarification of tax recording processes, and the allocation of funds from delinquent taxes to support collection efforts. The act aims to streamline tax foreclosure processes, enhance the efficiency of land reutilization efforts, and improve the management of delinquent properties in Ohio.

Additionally, the bill outlines provisions for the enforcement of tax liens, the handling of abandoned land, and the sale of properties through public auctions. It allows for the direct transfer of properties to county land reutilization corporations without appraisal and establishes a framework for tax exemptions related to properties owned by nonprofit organizations and land reutilization corporations. The bill also introduces new definitions and clarifications regarding delinquent lands, tax certificates, and the foreclosure process, ultimately aiming to simplify procedures, enhance transparency, and ensure compliance with tax obligations while supporting local economic development initiatives.

Statutes affected:
As Introduced: 319.48, 319.54, 321.261, 321.263, 321.343, 323.25, 323.26, 323.28, 323.31, 323.33, 323.47, 323.65, 323.66, 323.67, 323.68, 323.69, 323.691, 323.70, 323.71, 323.72, 323.73, 323.75, 323.76, 323.77, 323.78, 323.79, 505.86, 715.261, 721.28, 1721.10, 1724.02, 2329.153, 3737.87, 3745.11, 3767.41, 5709.12, 5709.91, 5709.911, 5713.083, 5715.02, 5721.01, 5721.02, 5721.03, 5721.04, 5721.06, 5721.13, 5721.17, 5721.18, 5721.19, 5721.192, 5721.20, 5721.25, 5721.26, 5721.30, 5721.32, 5721.33, 5721.37, 5722.01, 5722.02, 5722.03, 5722.031, 5722.04, 5722.05, 5722.06, 5722.07, 5722.08, 5722.10, 5722.11, 5722.14, 5722.15, 5722.21, 5722.22, 5723.01, 5723.03, 5723.04, 5723.05, 5723.06, 5723.10, 5723.12, 5723.13, 5723.18, 5739.02, 323.74, 5721.14, 5721.15, 5721.16, 5722.09, 5722.13
As Reported By House Committee: 319.48, 319.54, 321.261, 321.263, 321.343, 323.25, 323.26, 323.28, 323.31, 323.33, 323.47, 323.65, 323.66, 323.67, 323.68, 323.69, 323.691, 323.70, 323.71, 323.72, 323.73, 323.75, 323.76, 323.77, 323.78, 323.79, 505.86, 715.261, 721.28, 1721.10, 1724.02, 2329.153, 3737.87, 3745.11, 3767.41, 5709.12, 5709.91, 5709.911, 5713.083, 5715.02, 5721.01, 5721.02, 5721.03, 5721.04, 5721.06, 5721.13, 5721.17, 5721.18, 5721.19, 5721.192, 5721.20, 5721.25, 5721.26, 5721.30, 5721.32, 5721.33, 5721.37, 5722.01, 5722.02, 5722.03, 5722.031, 5722.04, 5722.05, 5722.06, 5722.07, 5722.08, 5722.10, 5722.11, 5722.14, 5722.15, 5722.21, 5722.22, 5723.01, 5723.03, 5723.04, 5723.05, 5723.06, 5723.10, 5723.12, 5723.13, 5723.18, 5739.02, 323.74, 5721.14, 5721.15, 5721.16, 5722.09, 5722.13
As Passed By House: 319.48, 319.54, 321.261, 321.263, 321.343, 323.25, 323.26, 323.28, 323.31, 323.33, 323.47, 323.65, 323.66, 323.67, 323.68, 323.69, 323.691, 323.70, 323.71, 323.72, 323.73, 323.75, 323.76, 323.77, 323.78, 323.79, 505.86, 715.261, 721.28, 1721.10, 1724.02, 2329.153, 3737.87, 3745.11, 3767.41, 5709.12, 5709.91, 5709.911, 5713.083, 5715.02, 5721.01, 5721.02, 5721.03, 5721.04, 5721.06, 5721.13, 5721.17, 5721.18, 5721.19, 5721.192, 5721.20, 5721.25, 5721.26, 5721.30, 5721.32, 5721.33, 5721.37, 5722.01, 5722.02, 5722.03, 5722.031, 5722.04, 5722.05, 5722.06, 5722.07, 5722.08, 5722.10, 5722.11, 5722.14, 5722.15, 5722.21, 5722.22, 5723.01, 5723.03, 5723.04, 5723.05, 5723.06, 5723.10, 5723.12, 5723.13, 5723.18, 5739.02, 323.74, 5721.14, 5721.15, 5721.16, 5722.09, 5722.13