The "Gus Frangos Act" proposes significant amendments to the Revised Code concerning tax foreclosures and the management of county land reutilization corporations. Key changes include the introduction of new sections (5709.58, 5721.183, 5721.193, and 5723.20) and the repeal of outdated sections (323.74, 5721.14, 5721.15, 5721.16, 5722.09, and 5722.13) to enhance the efficiency of tax collection and property management. The bill aims to streamline the process of managing delinquent property taxes by updating legal language for clarity, such as changing references from "him" to "the auditor." It establishes a real property tax suspension list maintained by the county auditor, which will now only include current taxes on properties with delinquent amounts, and outlines the compensation structure for county auditors while ensuring a portion of funds collected from delinquent taxes supports county land reutilization corporations.

Additionally, the bill introduces provisions for the enforcement of tax liens, civil actions related to unpaid taxes, and the sale of foreclosed properties. It allows for the creation of delinquent tax contracts enabling property owners to pay off unpaid taxes in installments and clarifies the process for properties deemed uncollectible after five years of delinquency. The bill also modifies the procedures for the sale of foreclosed properties, allowing the county sheriff to advertise and offer properties for sale without appraisal, and establishes a framework for the management and abatement of properties by municipal corporations and county land reutilization corporations. Overall, the amendments aim to modernize the legal framework governing tax foreclosures and land reutilization efforts in Ohio, ensuring a more efficient and effective approach to managing delinquent properties.

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