As Reported by the Senate Ways and Means Committee 1
122nd General Assembly 4
Regular Session Am. S. B. No. 123 5
1997-1998 6
SENATORS WHITE-BLESSING-CARNES-DIX-SHOEMAKER-B. JOHNSON-DRAKE 8
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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 OR ONE OF THE OWNERS of injured or 76
damaged DESTROYED property OR THE TWO DISINTERESTED PERSONS WHO 77
ARE RESIDENTS OF THE TOWNSHIP OR MUNICIPAL CORPORATION IN WHICH 78
THE PROPERTY IS OR WAS SITUATED shall apply to the county auditor 80
for a deduction under this section not later than the thirtieth
day after the last day of the calendar quarter during which the 81
injury or destruction occurs. HOWEVER, THE INJURED OR DESTROYED 82
PROPERTY OF AN OWNER OR ONE OF THE OWNERS APPLYING LATER THAN, OR 84
FOR WHICH SUCH APPLICATION WAS MADE LATER THAN, SUCH DATE SHALL 85
BE DEEMED TO HAVE BEEN INJURED OR DESTROYED IN THE QUARTER IN 86
WHICH THE APPLICATION WAS MADE, AND SHALL RECEIVE THE DEDUCTION 87
PRESCRIBED UNDER DIVISION (B), (C), OR (D) OF THIS SECTION 88
CORRESPONDING TO THE DATE OF APPLICATION. 89
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The county auditor shall certify the deductions made under 92
this section to the county treasurer, who shall correct the tax 93
list and duplicate in accordance with such deductions. If the 94
deduction cannot be entered upon the current tax list and 96
duplicate, the county auditor shall proceed in the manner 97
prescribed under section 5715.22 of the Revised Code to refund or 98
credit to the taxpayer the amount of the reduction in taxes 99
attributable to the deduction in valuation made under this 100
section.
Sec. 4503.0611. WHENEVER IT IS MADE TO APPEAR TO THE 103
COUNTY AUDITOR, BY THE OATH OF THE OWNER OR ONE OF THE OWNERS OF 104
A MANUFACTURED HOME, OR BY THE AFFIDAVIT OF TWO DISINTERESTED 105
PERSONS WHO ARE RESIDENTS OF THE TOWNSHIP OR MUNICIPAL 106
CORPORATION IN WHICH THE MANUFACTURED HOME IS OR WAS SITUATED, 107
THAT THE HOME IS SUBJECT TO TAXATION FOR THE CURRENT YEAR UNDER 108
SECTION 4503.06 OF THE REVISED CODE AND HAS BEEN DESTROYED AFTER 111
THE FIRST DAY OF JANUARY OF THE CURRENT YEAR, THE COUNTY AUDITOR 112
SHALL INVESTIGATE THE MATTER, AND SHALL REFUND OR WAIVE THE 113
PAYMENT OF THE CURRENT YEAR'S TAXES ON SUCH HOME AS PRESCRIBED IN 114
THIS SECTION. THE OATH OR AFFIDAVIT REQUIRED BY THIS SECTION 115
SHALL BE FILED NOT LATER THAN THIRTY DAYS AFTER THE END OF THE 116
HALF OF THE CALENDAR YEAR IN WHICH THE MANUFACTURED HOME WAS 117
DESTROYED.
(A) IF THE AUDITOR DETERMINES THE DESTRUCTION OCCURRED 120
DURING THE FIRST HALF OF THE CALENDAR YEAR, THE AUDITOR SHALL 121
DRAW A WARRANT ON THE COUNTY TREASURER TO REFUND THE AMOUNT OF 122
TAXES PAID ON THE HOME FOR THE CURRENT YEAR UNDER SECTION 4503.06 123
OF THE REVISED CODE. IF SUCH TAXES HAVE NOT BEEN PAID AT THE 126
TIME OF THE AUDITOR'S DETERMINATION, THE AUDITOR MAY WAIVE THE 127
PAYMENT OF SUCH TAX.
(B) IF THE AUDITOR DETERMINES THE DESTRUCTION OCCURRED 130
DURING THE SECOND HALF OF THE CALENDAR YEAR, THE AUDITOR SHALL 131
DRAW A WARRANT ON THE COUNTY TREASURER TO REFUND ONE-HALF OF THE 132
AMOUNT OF TAXES PAID ON THE HOME FOR THE CURRENT YEAR UNDER 133
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SECTION 4503.06 OF THE REVISED CODE. IF SUCH TAXES HAVE NOT BEEN 134
PAID AT THE TIME OF THE AUDITOR'S DETERMINATION, THE AUDITOR MAY 135
WAIVE THE PAYMENT OF ONE-HALF OF THE AMOUNT OF SUCH TAX. 136
(C) TAXES REFUNDED UNDER THIS SECTION SHALL BE PAID FROM 139
THE COUNTY UNDIVIDED GENERAL PROPERTY TAX FUND. 140
Section 2. That existing section 319.38 of the Revised 142
Code is hereby repealed. 143
Section 3. Notwithstanding the application date set forth 145
in section 319.38 of the Revised Code, if it is made to appear to 146
the county auditor in the manner prescribed in that section that 147
a building or structure, land, orchard, timber, ornamental trees, 149
or groves listed for taxation for the current year have been 150
destroyed or injured by fire, flood, tornado, or otherwise,
during the first calendar quarter of the current calendar year, 151
the owner or one of the owners of that property, or the two 152
disinterested persons, shall have until December 31, 1997, to 154
file with the county auditor the oath or affidavits required
under section 319.38 of the Revised Code for the purpose of 155
obtaining a deduction from the valuation of the property as 156
provided in division (A) of that section. 157
Section 4. Section 3 of this act shall expire at midnight 159
on January 1, 1998. 160
Section 5. This act is hereby declared to be an emergency 162
measure necessary for the immediate preservation of the public 163
peace, health, and safety. The reason for such necessity is that 165
millions of dollars of property were devastated in the storms and 166
floods that swept through this state in early 1997. This measure 167
is necessary to ensure some form of financial relief will be made 168
available quickly to the unfortunate victims of these events. 169
Therefore, this act shall go into immediate effect. 170