As Introduced 1
122nd General Assembly 4
Regular Session S. B. No. 123 5
1997-1998 6
SENATORS WHITE-BLESSING-CARNES-DIX-SHOEMAKER 8
10
A B I L L
To amend section 319.38 and to enact section 12
4503.0611 of the Revised Code to provide 13
additional opportunity for the owner of certain 14
injured or destroyed property to receive a
reduction in the valuation of such property for 15
the current tax year, to authorize a waiver or 16
refund of taxes on destroyed manufactured homes, 17
and to declare an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 19
Section 1. That section 319.38 be amended and section 21
4503.0611 of the Revised Code be enacted to read as follows: 22
Sec. 319.38. Whenever it is made to appear to the county 32
auditor, by the oath of the owner or one of the owners of a 33
building or structure, land, orchard, timber, ornamental trees, 34
or groves, or by the affidavit of two disinterested persons who 35
are residents of the township or municipal corporation in which 36
such property is or was situated, that it is listed for taxation 37
for the current year, and has been destroyed or injured after the 38
first day of January of the current year, the county auditor 39
shall investigate the matter and adjust the valuation of the 40
property, on the tax list for the current year, as prescribed by 41
divisions (A) through (D) of this section:
(A) If the injury or destruction occurred during the first 44
calendar quarter, the county auditor shall deduct from the 45
valuation of the property an amount that, in the county auditor's 46
judgment, fairly represents the extent of the injury or 48
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destruction;
(B) If the injury or destruction occurred during the 51
second calendar quarter, the county auditor shall deduct from the 52
valuation of the property seventy-five per cent of the amount
that, in the county auditor's judgment, fairly represents the 53
extent of the injury or destruction; 54
(C) If the injury or destruction occurs during the third 57
calendar quarter, the county auditor shall deduct from the
valuation of the property fifty per cent of the amount that, in 58
the county auditor's judgment, fairly represents the extent of 59
the injury or destruction; 60
(D) If the injury or destruction occurs during the fourth 63
calendar quarter, the county auditor shall deduct from the
valuation of the property twenty-five per cent of the amount 64
that, in the county auditor's judgment, fairly represents the 65
extent of the injury or destruction. 66
No such deduction shall be made in the case of an injury to 70
or destruction of a building, structure, land, orchard, timber, 71
ornamental trees, or groves, resulting in damage of less than one 72
hundred dollars.
The TO OBTAIN THE DEDUCTIONS PRESCRIBED IN DIVISIONS (A) TO 74
(D) OF THIS SECTION, THE owner of injured or damaged DESTROYED 76
property shall apply to the county auditor for a deduction under 77
this section not later than the thirtieth day after the last day 78
of the calendar quarter during which the injury or destruction 79
occurs. HOWEVER, THE INJURED OR DESTROYED PROPERTY OF AN OWNER
APPLYING LATER THAN SUCH DATE SHALL BE DEEMED TO HAVE BEEN 80
INJURED OR DESTROYED IN THE QUARTER IN WHICH THE APPLICATION WAS 81
MADE, AND SHALL RECEIVE THE DEDUCTION PRESCRIBED UNDER DIVISION 83
(B), (C), OR (D) OF THIS SECTION CORRESPONDING TO THE DATE OF 84
APPLICATION.
The county auditor shall certify the deductions made under 87
this section to the county treasurer, who shall correct the tax 88
list and duplicate in accordance with such deductions. If the 89
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deduction cannot be entered upon the current tax list and 91
duplicate, the county auditor shall proceed in the manner 92
prescribed under section 5715.22 of the Revised Code to refund or 93
credit to the taxpayer the amount of the reduction in taxes 94
attributable to the deduction in valuation made under this 95
section.
Sec. 4503.0611. WHENEVER IT IS MADE TO APPEAR TO THE 98
COUNTY AUDITOR, BY THE OATH OF THE OWNER OR ONE OF THE OWNERS OF 99
A MANUFACTURED HOME, OR BY THE AFFIDAVIT OF TWO DISINTERESTED 100
PERSONS WHO ARE RESIDENTS OF THE TOWNSHIP OR MUNICIPAL 101
CORPORATION IN WHICH THE MANUFACTURED HOME IS OR WAS SITUATED, 102
THAT THE HOME IS SUBJECT TO TAXATION FOR THE CURRENT YEAR UNDER 103
SECTION 4503.06 OF THE REVISED CODE AND HAS BEEN DESTROYED AFTER 106
THE FIRST DAY OF JANUARY OF THE CURRENT YEAR, THE COUNTY AUDITOR 107
SHALL INVESTIGATE THE MATTER, AND SHALL REFUND OR WAIVE THE 108
PAYMENT OF THE CURRENT YEAR'S TAXES ON SUCH HOME AS PRESCRIBED IN 109
THIS SECTION.
(A) IF THE AUDITOR DETERMINES THE DESTRUCTION OCCURRED 112
DURING THE FIRST HALF OF THE CALENDAR YEAR, THE AUDITOR SHALL 113
DRAW A WARRANT ON THE COUNTY TREASURER TO REFUND THE AMOUNT OF 114
TAXES PAID ON THE HOME FOR THE CURRENT YEAR UNDER SECTION 4503.06 115
OF THE REVISED CODE. IF SUCH TAXES HAVE NOT BEEN PAID AT THE 118
TIME OF THE AUDITOR'S DETERMINATION, THE AUDITOR MAY WAIVE THE 119
PAYMENT OF SUCH TAX.
(B) IF THE AUDITOR DETERMINES THE DESTRUCTION OCCURRED 122
DURING THE SECOND HALF OF THE CALENDAR YEAR, THE AUDITOR SHALL 123
DRAW A WARRANT ON THE COUNTY TREASURER TO REFUND ONE-HALF OF THE 124
AMOUNT OF TAXES PAID ON THE HOME FOR THE CURRENT YEAR UNDER 125
SECTION 4503.06 OF THE REVISED CODE. IF SUCH TAXES HAVE NOT BEEN 126
PAID AT THE TIME OF THE AUDITOR'S DETERMINATION, THE AUDITOR MAY 127
WAIVE THE PAYMENT OF ONE-HALF OF THE AMOUNT OF SUCH TAX. 128
(C) TAXES REFUNDED UNDER THIS SECTION SHALL BE PAID FROM 131
THE COUNTY UNDIVIDED GENERAL PROPERTY TAX FUND. 132
Section 2. That existing section 319.38 of the Revised 134
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Code is hereby repealed. 135
Section 3. Notwithstanding the application date set forth 137
in section 319.38 of the Revised Code, if it is made to appear to 138
the county auditor in the manner prescribed in that section that 139
a building or structure, land, orchard, timber, ornamental trees, 141
or groves listed for taxation for the current year have been 142
destroyed or injured by fire, flood, tornado, or otherwise,
during the first calendar quarter of the current calendar year, 143
the owner of that property shall have until September 30, 1997, 144
to file with the county auditor the oath or affidavits required 145
under section 319.38 of the Revised Code for the purpose of 146
obtaining a deduction from the valuation of the property as 147
provided in division (A) of that section. 148
Section 4. Section 3 of this act shall expire at midnight 150
on October 1, 1997. 151
Section 5. This act is hereby declared to be an emergency 153
measure necessary for the immediate preservation of the public 154
peace, health, and safety. The reason for such necessity is that 156
millions of dollars of property were devastated in the storms and 157
floods that swept through this state in early 1997. This measure 158
is necessary to ensure some form of financial relief will be made 159
available quickly to the unfortunate victims of these events. 160
Therefore, this act shall go into immediate effect. 161