OH SB366

Grantors must pay all delinquent property taxes at the time of transfer when conveying a lot or tract of real estate to another person, and county treasurers must accept this payment before the deed can be recorded.

County recorders cannot record deeds until the county auditor stamps the conveyance confirming compliance with both existing transfer requirements and the new delinquent tax payment requirement.

Exemptions include transfers involving the state or political subdivisions, deeds in lieu of foreclosure, court-ordered transfers, settlement transfers, transfer-on-death designations, probate certificates of transfer, transfers to pre-existing trusts, heir affidavit transfers, and transfers creating survivorship tenancies.

When section 319.204 does not apply and only part of a parcel is transferred with unpaid taxes, the auditor must apportion delinquent taxes proportionally between the transferred and remaining portions based on their respective values.

Amends Ohio Revised Code sections 317.22 and 319.20 and enacts new section 319.204, applying to all qualifying real estate transfers occurring on or after the effective date.