OH HB543

Enacts new section 319.204 requiring property owners to pay estimated taxes when transferring or subdividing real estate, with payment due at time of transfer or subdivision.

Prohibits sale of tax-foreclosed property to any person delinquent on real property taxes in Ohio, with limited exceptions for misassigned delinquencies or properties in litigation.

Requires purchasers of tax-foreclosed property to provide affidavits confirming they do not own property with delinquent taxes in the state, with specific exceptions for paid amounts or documented administrative errors.

Applies restrictions to tax foreclosure sales under sections 323.28, 323.74, 5721.19, and 5723.06 to prevent tax-delinquent owners from purchasing foreclosed parcels.

Makes false statements in required affidavits a criminal offense under falsification statutes, with effective date applying to transfers and subdivisions occurring after the bill's enactment.