As Passed by the Senate 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
GAETH-LATTA-GARDNER-ZALESKI-HOWARD-SCHAFRATH 9
11
A B I L L
To amend section 319.38 and to enact section 13
4503.0611 of the Revised Code to provide 14
additional opportunity for the owner of certain 15
injured or destroyed property to receive a
reduction in the valuation of such property for 16
the current tax year, to authorize a waiver or 17
refund of taxes on destroyed manufactured homes, 18
and to declare an emergency.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 20
Section 1. That section 319.38 be amended and section 22
4503.0611 of the Revised Code be enacted to read as follows: 23
Sec. 319.38. Whenever it is made to appear to the county 33
auditor, by the oath of the owner or one of the owners of a 34
building or structure, land, orchard, timber, ornamental trees, 35
or groves, or by the affidavit of two disinterested persons who 36
are residents of the township or municipal corporation in which 37
such property is or was situated, that it is listed for taxation 38
for the current year, and has been destroyed or injured after the 39
first day of January of the current year, the county auditor 40
shall investigate the matter and adjust the valuation of the 41
property, on the tax list for the current year, as prescribed by 42
divisions (A) through (D) of this section:
(A) If the injury or destruction occurred during the first 45
calendar quarter, the county auditor shall deduct from the 46
valuation of the property an amount that, in the county auditor's 47
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judgment, fairly represents the extent of the injury or 49
destruction;
(B) If the injury or destruction occurred during the 52
second calendar quarter, the county auditor shall deduct from the 53
valuation of the property seventy-five per cent of the amount
that, in the county auditor's judgment, fairly represents the 54
extent of the injury or destruction; 55
(C) If the injury or destruction occurs during the third 58
calendar quarter, the county auditor shall deduct from the
valuation of the property fifty per cent of the amount that, in 59
the county auditor's judgment, fairly represents the extent of 60
the injury or destruction; 61
(D) If the injury or destruction occurs during the fourth 64
calendar quarter, the county auditor shall deduct from the
valuation of the property twenty-five per cent of the amount 65
that, in the county auditor's judgment, fairly represents the 66
extent of the injury or destruction. 67
No such deduction shall be made in the case of an injury to 71
or destruction of a building, structure, land, orchard, timber, 72
ornamental trees, or groves, resulting in damage of less than one 73
hundred dollars.
The TO OBTAIN THE DEDUCTIONS PRESCRIBED IN DIVISIONS (A) TO 75
(D) OF THIS SECTION, THE owner OR ONE OF THE OWNERS of injured or 77
damaged DESTROYED property OR THE TWO DISINTERESTED PERSONS WHO 78
ARE RESIDENTS OF THE TOWNSHIP OR MUNICIPAL CORPORATION IN WHICH 79
THE PROPERTY IS OR WAS SITUATED shall apply to the county auditor 81
for a deduction under this section not later than the thirtieth
day after the last day of the calendar quarter during which the 82
injury or destruction occurs. HOWEVER, THE INJURED OR DESTROYED 83
PROPERTY OF AN OWNER OR ONE OF THE OWNERS APPLYING LATER THAN, OR 85
FOR WHICH SUCH APPLICATION WAS MADE LATER THAN, SUCH DATE SHALL 86
BE DEEMED TO HAVE BEEN INJURED OR DESTROYED IN THE QUARTER IN 87
WHICH THE APPLICATION WAS MADE, AND SHALL RECEIVE THE DEDUCTION 88
PRESCRIBED UNDER DIVISION (B), (C), OR (D) OF THIS SECTION 89
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CORRESPONDING TO THE DATE OF APPLICATION. 90
The county auditor shall certify the deductions made under 93
this section to the county treasurer, who shall correct the tax 94
list and duplicate in accordance with such deductions. If the 95
deduction cannot be entered upon the current tax list and 97
duplicate, the county auditor shall proceed in the manner 98
prescribed under section 5715.22 of the Revised Code to refund or 99
credit to the taxpayer the amount of the reduction in taxes 100
attributable to the deduction in valuation made under this 101
section.
Sec. 4503.0611. WHENEVER IT IS MADE TO APPEAR TO THE 104
COUNTY AUDITOR, BY THE OATH OF THE OWNER OR ONE OF THE OWNERS OF 105
A MANUFACTURED HOME, OR BY THE AFFIDAVIT OF TWO DISINTERESTED 106
PERSONS WHO ARE RESIDENTS OF THE TOWNSHIP OR MUNICIPAL 107
CORPORATION IN WHICH THE MANUFACTURED HOME IS OR WAS SITUATED, 108
THAT THE HOME IS SUBJECT TO TAXATION FOR THE CURRENT YEAR UNDER 109
SECTION 4503.06 OF THE REVISED CODE AND HAS BEEN DESTROYED AFTER 112
THE FIRST DAY OF JANUARY OF THE CURRENT YEAR, THE COUNTY AUDITOR 113
SHALL INVESTIGATE THE MATTER, AND SHALL REFUND OR WAIVE THE 114
PAYMENT OF THE CURRENT YEAR'S TAXES ON SUCH HOME AS PRESCRIBED IN 115
THIS SECTION. THE OATH OR AFFIDAVIT REQUIRED BY THIS SECTION 116
SHALL BE FILED NOT LATER THAN THIRTY DAYS AFTER THE END OF THE 117
HALF OF THE CALENDAR YEAR IN WHICH THE MANUFACTURED HOME WAS 118
DESTROYED.
(A) IF THE AUDITOR DETERMINES THE DESTRUCTION OCCURRED 121
DURING THE FIRST HALF OF THE CALENDAR YEAR, THE AUDITOR SHALL 122
DRAW A WARRANT ON THE COUNTY TREASURER TO REFUND THE AMOUNT OF 123
TAXES PAID ON THE HOME FOR THE CURRENT YEAR UNDER SECTION 4503.06 124
OF THE REVISED CODE. IF SUCH TAXES HAVE NOT BEEN PAID AT THE 127
TIME OF THE AUDITOR'S DETERMINATION, THE AUDITOR MAY WAIVE THE 128
PAYMENT OF SUCH TAX.
(B) IF THE AUDITOR DETERMINES THE DESTRUCTION OCCURRED 131
DURING THE SECOND HALF OF THE CALENDAR YEAR, THE AUDITOR SHALL 132
DRAW A WARRANT ON THE COUNTY TREASURER TO REFUND ONE-HALF OF THE 133
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AMOUNT OF TAXES PAID ON THE HOME FOR THE CURRENT YEAR UNDER 134
SECTION 4503.06 OF THE REVISED CODE. IF SUCH TAXES HAVE NOT BEEN 135
PAID AT THE TIME OF THE AUDITOR'S DETERMINATION, THE AUDITOR MAY 137
WAIVE THE PAYMENT OF ONE-HALF OF THE AMOUNT OF SUCH TAX. 138
(C) TAXES REFUNDED UNDER THIS SECTION SHALL BE PAID FROM 141
THE COUNTY UNDIVIDED GENERAL PROPERTY TAX FUND. 142
Section 2. That existing section 319.38 of the Revised 144
Code is hereby repealed. 145
Section 3. Notwithstanding the application date set forth 147
in section 319.38 of the Revised Code, if it is made to appear to 148
the county auditor in the manner prescribed in that section that 149
a building or structure, land, orchard, timber, ornamental trees, 151
or groves listed for taxation for the current year have been 152
destroyed or injured by fire, flood, tornado, or otherwise,
during the first calendar quarter of the current calendar year, 153
the owner or one of the owners of that property, or the two 154
disinterested persons, shall have until December 31, 1997, to 156
file with the county auditor the oath or affidavits required
under section 319.38 of the Revised Code for the purpose of 157
obtaining a deduction from the valuation of the property as 158
provided in division (A) of that section. 159
Section 4. Section 3 of this act shall expire at midnight 161
on January 1, 1998. 162
Section 5. This act is hereby declared to be an emergency 164
measure necessary for the immediate preservation of the public 165
peace, health, and safety. The reason for such necessity is that 167
millions of dollars of property were devastated in the storms and 168
floods that swept through this state in early 1997. This measure 169
is necessary to ensure some form of financial relief will be made 170
available quickly to the unfortunate victims of these events. 171
Therefore, this act shall go into immediate effect. 172