To amend sections 323.13 and 323.134 of the Revised Code to require that the county treasurer provide a real property tax bill or the information from the tax bill to property owners whose taxes are paid by a financial institution by agreement with the treasurer, either on the treasurer's own initiative or at the request of the property owner.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Sec. 323.13. (A) Except as provided in section 323.134 of the Revised Code, immediately upon receipt of any tax duplicate from the county auditor, but not less than twenty days prior to the last date on which the first one-half taxes may be paid without penalty as prescribed in section 323.12 or 323.17 of the Revised Code, the county treasurer shall cause to be prepared and mailed or delivered to each person charged on such duplicate with taxes or to an agent designated by such person, the tax bill prescribed by the TAX commissioner of tax equalization under section 323.131 of the Revised Code. When taxes are paid by installments, the county treasurer ALSO shall mail or deliver to each EVERY person charged on such duplicate or the agent designated by such person, a second tax bill showing the amount due at the time of the second tax collection. The second-half tax bill shall be mailed or delivered at least twenty days prior to the close of the second-half tax collection period.

After delivery of the delinquent land duplicate as prescribed in section 5721.011 of the Revised Code, the county treasurer may prepare and mail to each person in whose name property therein is listed an additional tax bill showing the total amount of delinquent taxes appearing on such duplicate against such property. The tax bill shall include a notice that the interest charge prescribed by division (B) of section 323.121 of the Revised Code has begun to accrue.

A change in the mailing address of any tax bill shall be made in writing to the county treasurer.

Upon certification by the county auditor of the apportionment of taxes following the transfer of a part of a tract or lot of real estate, and upon request by the owner of any transferred or remaining part of such tract or parcel, the treasurer shall cause to be prepared and mailed or delivered to such owner a tax bill for the taxes allocated to his SUCH OWNER'S part, together with the penalties, interest, and other charges.

Failure to receive any bill required by this section does not excuse failure or delay to pay any taxes shown on such bill or, except as provided in division (A) of section 5715.39 of the Revised Code, avoid any penalty, interest, or charge for such delay.

(B) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (C) OF THIS SECTION, WITHIN THIRTY DAYS AFTER THE DAY THE FIRST-HALF AND SECOND-HALF INSTALLMENTS OF TAXES ARE DUE UNDER SECTION 323.12 OR AS EXTENDED UNDER SECTION 323.17 OF THE REVISED CODE, THE COUNTY TREASURER SHALL PROVIDE WITHOUT CHARGE, AT THE REQUEST OF THE PROPERTY OWNER, A TAX BILL OR A FORM CONTAINING SUBSTANTIALLY THE SAME INFORMATION AS THE TAX BILL, TO A PROPERTY OWNER WHOSE PROPERTY TAXES ARE PAID THROUGH AN INFORMATION EXCHANGE AGREEMENT UNDER SECTION 323.134 OF THE REVISED CODE. IF THE REQUEST COMES TO THE TREASURER AFTER THE THIRTY DAYS HAVE ELAPSED, THE TREASURER SHALL PROVIDE THE TAX BILL OR A FORM CONTAINING SUBSTANTIALLY THE SAME INFORMATION AS THE TAX BILL, BUT MAY CHARGE THE OWNER MAKING THE REQUEST NO MORE THAN THREE DOLLARS TO COVER THE COST OF PROVIDING THAT BILL OR FORM.

(C) IN LIEU OF FOLLOWING THE PROCEDURE DESCRIBED IN DIVISION (B) OF THIS SECTION, THE TREASURER MAY MAIL A TAX BILL OR A FORM CONTAINING SUBSTANTIALLY THE SAME INFORMATION AS THE TAX BILL, TO EACH PERSON WHOSE PROPERTY TAXES ARE PAID THROUGH AN INFORMATION EXCHANGE AGREEMENT UNDER SECTION 323.134 OF THE REVISED CODE.

Sec. 323.134. As used in this section, "financial institution" means a bank as defined in section 1101.01 of the Revised Code, a building and loan association as defined in section 1151.01 of the Revised Code, or any other person regularly engaging in the business of making or brokering residential mortgage loans on security located in this state.

The county treasurer may request any financial institution to enter into an agreement with the treasurer for information exchanges limited exclusively to the purpose of real property tax billing and payment, including, but not limited to, the sharing of information that is part of a data processing system. With the approval of the county automatic data processing board or, if the county has no board, with the approval of the county auditor, the county treasurer may enter such an agreement with any consenting financial institution. Where such an agreement enables the treasurer to collect the proper amounts of such taxes due without preparing and sending the A tax bills required by section 323.13 of the Revised Code BILL TO THE FINANCIAL INSTITUTION, the treasurer need not prepare and send such bills A TAX BILL TO THE FINANCIAL INSTITUTION for any entries of real property upon which taxes are properly computed and paid by the use of such information exchange.