As Passed by the House 1
122nd General Assembly 4
Regular Session Am. Sub. S. B. No. 123 5
1997-1998 6
SENATORS WHITE-BLESSING-CARNES-DIX-SHOEMAKER-B. JOHNSON- 8
DRAKE-GAETH-LATTA-GARDNER-ZALESKI-HOWARD-SCHAFRATH- 9
REPRESENTATIVES THOMAS-GRENDELL-BRADY-JONES-NETZLEY-MOTTL-JERSE- 10
TERWILLEGER-PADGETT-GARCIA-LEWIS-SULZER-COLONNA-VERICH- 11
CAREY-OGG-SCHULER-VESPER-HAINES-MYERS-STAPLETON-MALLORY- 12
REID-CORE-WESTON-MAIER-HARRIS-FORD-OPFER-SUTTON-WHALEN- 13
MASON-JOHNSON-KREBS-HOUSEHOLDER-CATES-BRITTON-SALERNO 14
16
A B I L L
To amend section 319.38 and to enact section 18
4503.0611 of the Revised Code to provide 19
additional opportunity for the owner of certain 20
injured or destroyed property to receive a 21
reduction in the valuation of such property for 22
the current tax year, to authorize a waiver or 23
refund of taxes on destroyed manufactured homes, 24
to temporarily authorize a special election on 25
December 9, 1997, for the purpose of allowing 26
certain school district property tax levies to 27
appear on the ballot, to repeal Section 5 of
this act effective December 10, 1997, and to 29
declare an emergency. 30
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 32
Section 1. That section 319.38 be amended and section 34
4503.0611 of the Revised Code be enacted to read as follows: 35
Sec. 319.38. Whenever it is made to appear to the county 45
auditor, by the oath of the owner or one of the owners of a 46
building or structure, land, orchard, timber, ornamental trees, 47
or groves, or by the affidavit of two disinterested persons who 48
2
are residents of the township or municipal corporation in which 49
such property is or was situated, that it is listed for taxation 50
for the current year, and has been destroyed or injured after the 51
first day of January of the current year, the county auditor 52
shall investigate the matter and adjust the valuation of the 53
property, on the tax list for the current year, as prescribed by 54
divisions (A) through (D) of this section:
(A) If the injury or destruction occurred during the first 57
calendar quarter, the county auditor shall deduct from the 58
valuation of the property an amount that, in the county auditor's 59
judgment, fairly represents the extent of the injury or 61
destruction;
(B) If the injury or destruction occurred during the 64
second calendar quarter, the county auditor shall deduct from the 65
valuation of the property seventy-five per cent of the amount
that, in the county auditor's judgment, fairly represents the 66
extent of the injury or destruction; 67
(C) If the injury or destruction occurs OCCURRED during 70
the third calendar quarter, the county auditor shall deduct from
the valuation of the property fifty per cent of the amount that, 71
in the county auditor's judgment, fairly represents the extent of 72
the injury or destruction; 73
(D) If the injury or destruction occurs OCCURRED during 76
the fourth calendar quarter, the county auditor shall deduct from
the valuation of the property twenty-five per cent of the amount 77
that, in the county auditor's judgment, fairly represents the 78
extent of the injury or destruction. 79
No such deduction shall be made in the case of an injury to 83
or destruction of a building, structure, land, orchard, timber, 84
ornamental trees, or groves, resulting in damage of less than one 85
hundred dollars.
The TO OBTAIN THE DEDUCTIONS PRESCRIBED IN DIVISIONS (A) TO 87
(D) OF THIS SECTION, THE owner OR ONE OF THE OWNERS of injured or 89
damaged DESTROYED property OR THE TWO DISINTERESTED PERSONS WHO 90
3
ARE RESIDENTS OF THE TOWNSHIP OR MUNICIPAL CORPORATION IN WHICH 91
THE PROPERTY IS OR WAS SITUATED shall apply to the county auditor 93
for a deduction under this section. IN THE CASE OF A DEDUCTION 94
UNDER DIVISION (A), (B), OR (C) OF THIS SECTION, THE OATH OR 96
AFFIDAVIT SHALL BE FILED NOT LATER THAN THE THIRTY-FIRST DAY OF 97
DECEMBER OF THE YEAR IN WHICH THE INJURY OR DESTRUCTION OCCURRED. 98
IN THE CASE OF A DEDUCTION UNDER DIVISION (D) OF THIS SECTION, 99
THE OATH OR AFFIDAVIT SHALL BE FILED not later than the thirtieth 101
day after the last day of the calendar quarter during 102
THIRTY-FIRST DAY OF JANUARY OF THE YEAR AFTER THE YEAR IN which 103
the injury or destruction occurs OCCURRED. 104
The county auditor shall certify the deductions made under 107
this section to the county treasurer, who shall correct the tax 108
list and duplicate in accordance with such deductions. If the 109
deduction cannot be entered upon the current tax list and 111
duplicate, the county auditor shall proceed in the manner 112
prescribed under section 5715.22 of the Revised Code to refund or 113
credit to the taxpayer the amount of the reduction in taxes 114
attributable to the deduction in valuation made under this 115
section.
Sec. 4503.0611. WHENEVER IT IS MADE TO APPEAR TO THE 118
COUNTY AUDITOR, BY THE OATH OF THE OWNER OR ONE OF THE OWNERS OF 119
A MANUFACTURED HOME, OR BY THE AFFIDAVIT OF TWO DISINTERESTED 120
PERSONS WHO ARE RESIDENTS OF THE TOWNSHIP OR MUNICIPAL 121
CORPORATION IN WHICH THE MANUFACTURED HOME IS OR WAS SITUATED, 122
THAT THE HOME IS SUBJECT TO TAXATION FOR THE CURRENT YEAR UNDER 123
SECTION 4503.06 OF THE REVISED CODE AND HAS BEEN DESTROYED OR 125
INJURED AFTER THE FIRST DAY OF JANUARY OF THE CURRENT YEAR, THE 127
COUNTY AUDITOR SHALL INVESTIGATE THE MATTER, AND SHALL REFUND OR 128
WAIVE THE PAYMENT OF THE CURRENT YEAR'S TAXES ON SUCH HOME AS 129
PRESCRIBED BY DIVISIONS (A) AND (B) OF THIS SECTION. THE OATH OR 130
AFFIDAVIT REQUIRED BY THIS SECTION SHALL BE FILED WITH THE COUNTY 131
AUDITOR NOT LATER THAN THE THIRTY-FIRST DAY OF JANUARY OF THE 132
YEAR AFTER THE YEAR IN WHICH THE MANUFACTURED HOME WAS INJURED OR 134
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DESTROYED.
(A) IF THE AUDITOR DETERMINES THE INJURY OR DESTRUCTION 137
OCCURRED DURING THE FIRST HALF OF THE CALENDAR YEAR, THE AUDITOR 138
SHALL DEDUCT FROM THE TAXES PAYABLE ON THE MANUFACTURED HOME FOR 139
THE CURRENT YEAR AN AMOUNT THAT, IN THE COUNTY AUDITOR'S 140
JUDGMENT, BEARS THE SAME RATIO TO THOSE TAXES AS THE EXTENT OF 141
THE INJURY OR DESTRUCTION BEARS TO THE COST OR MARKET VALUE OF
THE MANUFACTURED HOME. THE AUDITOR SHALL DRAW A WARRANT ON THE 142
COUNTY TREASURER TO REFUND THAT AMOUNT. IF THE TAXES HAVE NOT 143
BEEN PAID AT THE TIME OF THE AUDITOR'S DETERMINATION, THE AUDITOR 145
MAY WAIVE THE PAYMENT OF THE PORTION OF THE TAX THAT WOULD
OTHERWISE BE REFUNDED UNDER THIS DIVISION. 146
(B) IF THE AUDITOR DETERMINES THE INJURY OR DESTRUCTION 149
OCCURRED DURING THE SECOND HALF OF THE CALENDAR YEAR, THE AUDITOR 150
SHALL DEDUCT FROM THE TAXES PAYABLE ON THE MANUFACTURED HOME FOR 151
THE CURRENT YEAR ONE-HALF OF THE AMOUNT THAT, IN THE COUNTY 152
AUDITOR'S JUDGMENT, BEARS THE SAME RATIO TO THOSE TAXES AS THE 153
EXTENT OF THE INJURY OR DESTRUCTION BEARS TO THE COST OR MARKET
VALUE OF THE MANUFACTURED HOME. THE AUDITOR SHALL DRAW A WARRANT 154
ON THE COUNTY TREASURER TO REFUND THAT AMOUNT. IF THE TAXES HAVE 155
NOT BEEN PAID AT THE TIME OF THE AUDITOR'S DETERMINATION, THE 156
AUDITOR MAY WAIVE THE PAYMENT OF THE PORTION OF THE TAX THAT 157
WOULD OTHERWISE BE REFUNDED UNDER THIS DIVISION. 158
(C) TAXES REFUNDED UNDER THIS SECTION SHALL BE PAID FROM 161
THE COUNTY UNDIVIDED GENERAL PROPERTY TAX FUND. 162
Section 2. That existing section 319.38 of the Revised 164
Code is hereby repealed. 165
Section 3. The amendment by this act of section 319.38 and 168
the enactment by this act of section 4503.0611 of the Revised 169
Code apply to buildings, structures, land, orchards, timber,
ornamental trees, groves, or manufactured homes destroyed or 171
injured after January 1, 1997. 172
Section 4. Section 3 of this act shall expire at midnight 174
on January 1, 1998. 175
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Section 5. (A) As used in this section: 177
(1) "Qualifying school district" means a school district 180
whose board of education failed to timely certify a resolution 181
proposing the question of a qualifying property tax levy to the 182
board of elections for appearance on the November 4, 1997, 183
election ballot.
(2) "Qualifying property tax levy" means an additional 185
property tax that may be levied for the purpose of current 187
operating expenses of a public library of, or supported by, a 188
school district under section 5705.21 of the Revised Code, and
that raises at least $200,000 in revenue, which constitutes at 191
least ten per cent of the public library's estimated annual 192
budget.
(B) The board of education of a qualifying school district 194
may adopt a resolution proposing to place the question of a 196
qualifying property tax levy on the ballot at a special election 197
to be held in the school district on December 9, 1997, and 198
certify the resolution to the proper board of elections not later 199
than ten days after the effective date of this section. 200
The board of elections shall perform all acts otherwise 202
required by sections 5705.21 and 5705.25 and Title XXXV of the 203
Revised Code to place the question of the qualifying property tax 204
levy on the ballot at a special election to be held in the school 205
district on December 9, 1997. 206
Section 6. Section 5 of this act is hereby repealed, 208
effective December 10, 1997. 209
Section 7. This act is hereby declared to be an emergency 211
measure necessary for the immediate preservation of the public 212
peace, health, and safety. The reason for such necessity is that 214
millions of dollars of property were devastated in the storms and 215
floods that swept through this state in early 1997. This measure 216
is necessary to ensure some form of financial relief will be made 217
available quickly to the unfortunate victims of these events. 218
Therefore, this act shall go into immediate effect. 219